Unit I (8 Sessions) : Marginal Costing: Marginal Costing Versus Absorption Costing

MBA 026: COST & MANAGEMENT ACCOUNTING
Unit I (8 Sessions)
Introduction: Accounting for Management, Role of Cost in decision making, Comparison of
Management
Accounting and Cost Accounting, types of cost, cost concepts, Elements of cost - Materials,
Labour and
Overheads and their Allocation and Apportionment, preparation of Cost Sheet, Methods of
Costing,
Reconciliation of Cost and Financial Accounting.
Unit II (10 Sessions)

Marginal Costing: Marginal Costing versus Absorption Costing, Cost-Volume-Profit Analysis
and P/V Ratio
Analysis and their implications, Concept and uses of Contribution & Breakeven Point and their
analysis for
Various types of decision-making like single product pricing, multi product pricing, replacement,
sales etc.
Differential Costing and Incremental Costing: Concept, uses and applications, Methods of
calculation of
these costs and their role in management decision making like sales, replacement, buying etc.
Unit III (10 Sessions)

Budgeting: Concept of Budget, Budgeting and Budgetary Control, Types of Budget, Static and
Flexible
Budgeting, Preparation of Cash Budget, Sales Budget, Production Budget, Materials Budget,
Capital
Expenditure Budget and Master Budget, Advantages and Limitations of Budgetary Control.
Standard Costing:
Concept of standard costs, establishing various cost standards, calculation of Material Variance,
Labour
Variance, and Overhead Variance, and its applications and implications.
Unit IV (12 Sessions)

Responsibility Accounting & Transfer Pricing: Concept and various approaches to
Responsibility
Accounting, concept of investment center, cost center, profit center and responsibility center and
its managerial
implications, Transfer Pricing : concept, types & importance ; Neo Concepts for Decision
Making: Activity
Based Costing, Cost Management, Value Chain Analysis, Target Costing & Life Cycle
Costing : concept,
strategies and applications of each.
SUGGESTED READINGS:
1) Horngren et al - Introduction to Management Accounting (Pearson, 2002, 12th edition)
2) Khan and Jain - Management Accounting (Tata McGraw-Hill, 2000, 3rd Ed.)
3) Pandey I M - Management Accounting (Vikas, 2004, 3rd Ed.)
4) Bhattacharyya S K and Dearden J - Accounting for Management (Vikas, 1987, 8th Ed.)
5) Sahaf M A - Management Accounting: Principles and Practice (Vikas, 2000, 1st Ed.)
6) Ravi M. Kishor – Cost & Management Accounting (Taxmann, 1st Ed.)
7) Ravi M. Kishor – Advanced Management Accounting (Taxmann, 1st Ed.)
8) Arora M N – Cost and Management Accounting (Vikas, 8th Ed.)
MBA 022 : BUSINESS LAWS

Max. Hours : 40
UNIT 1 (10 SESSIONS)
Contract Act, 1872
Definition of a Contract and its essentials, Formation of a valid Contract - Offer and Acceptance,
Consideration,
Capacity to Contract, Free consent, Legality of object, Discharge of a Contract by performance,
Impossibility
and Frustration, Breach, Damages for breach of a contract, Quasi contracts, Contract of Indemnity and
Guarantee, Bailment and Pledge, Agency.
UNIT II (12 SESSIONS)
Partnership Act, 1932
Definition of Partnership and its essentials, Rights and Duties of Partners : Types of Partners, Minor as a
partner, Doctrine of Implied Authority, Registration of Firms, Dissolution of firms.
Sale of Good Act, 1930
Definition of a Contract of Sale, Conditions and Warranties, Passing of Property, Right of Unpaid Seller
against
the Goods, Remedies for Breach.
UNIT III (10 SESSIONS)
Negotiable Instrument Act, 1881
Definition and characteristics, Kinds of negotiable instruments, Promissory Note, Bill of Exchange and
Cheques,
Holder and Holder in due course, Negotiation, Presentment, Discharge from Liability, Noting and Protest,
Presumption, Crossing of Cheques, Bouncing of Cheques.
Companies Act, 1956
Nature and Definition of a Company, Registration and Incorporation, Memorandum of Association,
Articles of
Association, Prospectus, Kinds of Companies, Directors: Their powers and duties, Meetings, Winding up.
UNIT IV (8 SESSIONS)
Consumer Protection Act, 1956
Aims and Objects of the Act, Redressal Machinery under the act, Procedure for complaints under the act,
Remedies, Appeals, Enforcement of orders and Penalties.
The Information Technology Act, 2000
Definition, Digital Signature, Electronic Governance, Attribution, Acknowledgment and Dispatch of
Electronic
Records, Sense Electronic Records and Sense Digital Signatures, Regulation of Certifying Authorities,
Digital
Signature Certificates, Duties of Subscribers, Penalties and Offences.
Suggested Readings -
1. Gulshan J.J. - Business Law Including Company Law (New Age International Publisher, 13 th Edition)
2. Kuchhal M.C. - Business Law (Vikas Publication, 4 th Edition)
3. Avtar Singh - Principles of Mercantile Law (Eastern Book Company, 7 th Edition).
4. Relevant Acts
MBA OP 03: PROJECT MANAGEMENT

Max. Hours: 40
Unit 1(8 Sessions) Basic Concept

Concept of a project, categories of project, project development cycle. The concept of project
management, tools & techniques of project management. Forms of project organizations.
Unit II(12 Sessions) Project Formulation
Project identification, Project formulation and preparation : Market and demand estimation, market survey,
demand forecasting technical factors-Material inputs, technology, production, plant capacity, location and
site, civil works, charts, layouts, work schedule, cost of project, means of financing, estimates of cost,
financial projections.
Unit III (10 Sessions) Process of Project Appraisal
Technical ,Economic, Financial, Legal and Social appraisal of the Industrial Projects, Problems arising
due to rate of discount, wage–rate, exchange rates, treatment of taxes, social cost-benefits, treatment of
risk and uncertainty, sensitivity analysis and probability approach single as well as multiple
projects.
Unit IV (10 Sessions) Implementation, Monitoring and Control of Projects
Project scheduling, network techniques for resource and cost budgeting and scheduling, project
management teams and coordination. Monitoring and post implementation, evaluation of the project,
project financing.
SUGGESTED READINGS
1. Chandra Prasanna - Project : Preparation ,Appraisal, Budgeting and Implementation. (TMH, 5 th Ed.)
2. Mohsin M. - Project Planning and Control (Vikas)
3. Goyal BB – Project Management : A Development Perspective (Deep & Deep)
4. Chaudhary, S – Project Management (Tata Mc Graw Hill)
5. Young TL – The Hand Book of Project Management (Kogan Page)
MBA FM 04 : TAX PLANNING AND MANAGEMENT
Max. Hours : 40
Unit I (10 Sessions)
Nature and Scope of Tax Planning: Nature, Objectives of Tax Management, Tax Planning, Tax
Avoidance &
Tax Evasion, Assessment Year, Previous Year, Assessee – types, Residential status, Non-resident
Indians.
Unit II (10 Sessions)
Tax on Individual Income – Computation of tax under the heads of Salaries, Income from House
Property,
Profits & Gains of Business, Capital Gains & Income from Other Sources. Tax deductible at source
Unit III (12 Sessions)
Corporate Income Tax: Tax concessions and incentives for corporate decisions. Tax planning for
depreciation;
Treatment of losses & unabsorbed items; Carry forward and set off losses. Tax and business
reorganizations:
merger and amalgamation, Tax planning regarding Employees Remuneration, Tax appeals, Revision &
Review.
Wealth tax on closely held companies; Valuation of assets; Filing of returns; Assessment; Appeals;
Review;
Revision and Rectification.
Unit IV (8 Sessions)
Central Excise Act 1994 and Excise planning; Customs Act and Customs Duties Planning (Working
Knowledge required) Consumer Protection Act 1962 and Customers planning. (Working knowledge is
required
for these).
SUGGESTED READINGS:
1) Bhatia H L - Public Finance (Vikas, 1999, 20th Ed.)
2) Lakhotia R N - How to Save Wealth Tax (Vision Book 2001, 9 th Ed.)
3) Prasad Bhagwati - Income Tax Law & Practice (Vishwa Prakashan)
4) Santaram R - Tax Planning by Reports (Taxmann, 1978).
5) Singhania V K - Direct Taxes, Law & Practice (Taxmann, 40 th Ed.)
6) Datey V.S. - Indirect Taxes – Law & Practice (Taxmann, 20 th Ed.)
MBA FM 03 : MANAGEMENT OF FINANCIAL INSTITUTIONS AND SERVICES

Max. Hours : 40
Unit I : Introduction (10 Sessions)
Financial System and Markets: Constituents and functioning; RBI – Role and functions. Regulation of
money
and credit, Monetary and fiscal policies, Techniques of regulation and rates; Overview of Foreign
Exchange
Market, Financial Sector Reforms in India, Overview of Financial Services: nature, scope and importance
etc.
Unit II : Management of Commercial Banks (10 Sessions)
Banking Industry in India, constituents, banking sector reforms, determination of commercial interest
rates: fixed
and floating, Management of capital funds- capital adequacy norms, Liquidity Management, Asset Liability
Management - Gap analysis, Management of Non- performing assets, Strategies for making commercial
banks
viable.
Unit III : Management of Non-Banking Financial Institutions (10 Sessions)
Securitisation : concept, nature, scope and their implications. Securitization of Auto loans and housing
loans,
Securitisation in India. DFIs in India - IDBI, ICICI, IFCI, NABARD, RRBs, State Level Institutions ; NBFCs
-
Their status, types, working and strategies for commercial viability ; Insurance & Mutual Fund
organisations -
Their status, types, working and strategies for commercial viability.
Unit IV : Management of Financial Services (10 Sessions)
Leasing and Hire Purchase: Industry. Size and scope. Parties involved, Evaluation of Lease transaction,
Types
of lease and their implications, Hire purchase and lease - differences and implications for the business.
Other
financial services: Factoring, Forfeiting, Discounting and Re Discounting Of Bills, Consumer Credit and
Plastic
Money – concept, working and uses of each.
SUGGESTED READINGS:
1) Fabozzi - Foundations of Financial Markets and Institutions (Pearson Education, 3rd Ed.)
2) Khan M Y - Financial Services (Tata Mc Graw Hill, 1998)
3) Machiraju H R - Indian Financial System (Vikas, 2004)
4) Bhole L M - Financial Institutions and Markets (Tata McGraw-Hill, 3rd edition, 2003)
5) Srivastava ,R.M & Nigam Divya - Management of Financial Institutions (Himalaya, 2003)
6) Gurusamy R - Financial Services & Markets (Thomson, 1st Ed.)

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MBA 026: COST & MANAGEMENT ACCOUNTING

Unit II (10 Sessions)

Unit III (10 Sessions)

Unit IV (12 Sessions)

MBA 022 : BUSINESS LAWS

MBA OP 03: PROJECT MANAGEMENT

Unit 1(8 Sessions) Basic Concept

Unit II(12 Sessions) Project Formulation

Unit III (10 Sessions) Process of Project Appraisal

Unit IV (10 Sessions) Implementation, Monitoring and Control of Projects

MBA FM 03 : MANAGEMENT OF FINANCIAL INSTITUTIONS AND SERVICES

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