MBA1006: FUNDAMENTALS OF MANAGEMENT

SHRI G.S. INSTITUTE OF TECHNOLOGY AND SCIENCE, INDORE

DEPARTMENT OF MANAGEMENT STUDIES
MASTER OF BUSINESS ADMINISTRATION
CURRICULUM FOR FULL-TIME COURSE (Under Choice

Based Credit System)

MBA FIRST YEAR

FIRST SEMESTER

SUBJECT CODE LIST OF SUBJECTS

MBA 1006 FUNDAMENTALS OF MANAGEMENT MBA

1007 ACCOUNTING FOR MANAGERS

1009 ORGANIZATION BEHAVIOR

 MBA1007: ACCOUNTING FOR MANAGERS
MAXIMUM MARKS
PERIOD PER
CREDITS
WEEK THEORY PRACTICAL TOTAL
T P Tu CW SW Tu CW End Sem SW End Sem MARKS

4 - - 3 - - 30 70 - - 100

* Lectures are of 50 Min. Duration each

COURSE OBJECTIVE:

Objective of this course is to acquaint students with the basic concepts and applications of
financial, management and cost accounting.

COURSE OUTCOMES:

At the end of this course, the student will be able to:

1.Describe accounting process and principles and apply it to prepare financial statements
as well as emerging dimensions of modern accounting and computerized accounting.

2.Identify cost elements and determine cost of product and services.

3.Prepare budgets and understand key elements of cost control and cost reductions.

4.Take various strategic managerial decisions involving profit and cost considerations.

COURSE ASSESSMENT:

Students will be assessed on the basis of following -

1. Continuous assessment in the form of two mid-term tests, class attendance- regularity, quiz,
and assignments/presentations (30%)
2. An end-term theory examination (70%).
 MBA 1007: Accounting for Manager
COURSE CONTENTS:

1. Introduction to Accounting: concept and conventions, accounting standards , journalizing the

transactions, posting entries in ledger accounts, triple column cash book, preparation of final accounts of
various types of organizations including companies as per schedule III of Companies Act, 2013, bank
reconciliation, depreciation.

2. Introduction to Cost Accounting: Nature, role, scope, concept of cost centers and cost units,
classification of cost by nature and behaviors, essentials while establishing a cost system, elements and
managerial uses of unit cost, batch cost, job order costs, contract cost, process cost, joint product cost
and by-product cost., preparation of cost sheet.

3. Cost Management: Understanding difference between cost reduction and control meaning, advantages
and limitations of budgetary controls, types of budget, and preparation of budgets.

4. Cost Analysis for Decision Making and Standard Costing: Make or buy decisions, accept or reject
decisions, concept of standard costing, concept of variance, calculating material, labor and
overhead variance.

5. Recent Developments: Understanding basic difference between GAAP and IFRS, understanding
concept and importance of (IA) inflation accounting and (HRA) human resources
accounting, Calculation of IA and HRA , computerized accounting : features, creating ledgers & making
voucher entries in accounting software package.

TEXT READINGS:
1. S. N. Maheshwari, “A Textbook of Accounting for Managers”, Vikas Publishing House, New
Delhi,
2008
2. Jawharlal, “Accounting for Managers”, 5th ed. , Himalaya publication, New Delhi, 2012
3. S. N. Maheshwari, “Cost Accounting, Theory and Problems”, 12th ed. 2014, Vikas Publications, New
Delhi
SUGGESTED READINGS:
1. Management Accounting / Hansen, Don, R., 8th edition 2006, Thomson south western USA
2. Ramachandran, N, Financial Accounting for Management, 3rd ed. 2013, McGraw Hill Education
3. Tulsian,P.C, Financial Accounting New Delhi, 2nd edition 2014, McGraw Hill Education
 MBA 1009: ORGANIZATION BEHAVIOUR
MAXIMUM MARKS
PERIOD PER
CREDITS
WEEK THEORY PRACTICAL TOTAL
T P Tu CW SW Tu CW End Sem SW End Sem MARKS

4 - - 3 - - 30 70 - - 100

* Lectures are of 50 Min. Duration each

COURSE OBJECTIVE:

The objective of this course is to introduce the various concepts of organizational behavior to students. The
course covers various important concepts related to learning, motivation, leadership, conflict management and
organizational change and culture.

COURSE OUTCOMES:

At the end of this course, the students will be able to: :

1 Define the concepts related to Individual, Organizational and Group

behavior, Learning, Perception and Motivation.
2 Explain and differentiate between various Leadership theories and apply these theories
to solve given problems.
3 Discuss the various types of Conflicts, Conflict Process, Conflict Management
Techniques and explain the Negotiation process and strategies.
4 Explain Organizational Change, Stress management and Organizational Culture.

COURSE ASSESSMENT:

Students will be assessed on the basis of following -

1. Continuous assessment in the form of two mid-term tests, class attendance- regularity,
quiz, and assignments/presentations (30%)
2. An end-term theory examination (70%).
 MBA 1009: ORGANIZATION BEHAVIOUR

COURSE
CONTENTS:

1. Foundations of Individual, Organizational and Group Behavior: OB Models, Personality: Determinants

and Attributes, Models of Personality, Values, Job Attitudes. Defining and Classifying Groups, Group
Structure and Processes, Process of Group formation, Group Decision Making, Group v/s Team, Team
Effectiveness, and Decision Making. Case Studies

2. Learning, Perception and Motivation Learning and Learning Theories, Perception- Factors affecting
Perception and Cognitive Dissonance theory. Motivation: Needs, Contents and Processes; Maslow's Hierarchy
of Needs, Herzberg's Two Factor theory, ERG theory, Vroom's Expectancy theory, Reinforcement theory
and Behavior Modification. Case Studies

3. Leadership: Trait theories, Behavioral theories-- Ohio State Studies, Michigan Studies, and
Managerial Grid. Contingency theories-- Fiedler's Model, Hersey and Blanchard's Situational leadership
theory, Leader- Member Exchange theory, Path Goal theory, Charismatic Leadership. Case Studies

4. Conflict and Negotiation: Types of Conflict: Intra-individual, Interpersonal, Intergroupt, Organizational,

Transitions in Conflict Thought, Functional versus Dysfunctional Conflict, Conflict Process,
Conflict Management Techniques, Negotiation process and strategies. Case Studies

5. Organizational Change , Stress Management and Organizational Cultures: forces of Change, Resistance
to Change, and Lewin's Three-Step Model, Stress Management—Potential Sources, Consequences and Coping
Strategies for Stress, Definition of culture, Uniform Cultures, Relevance of Culture, Creating and
Sustaining Culture, How Employees Learn Culture. Case Studies

TEXT
READING:

1. Robbins, Judge , Sanghi ―Organizational Behavior, Prentice Hall, New Delhi,

2009

2. K Aswathappa- Organizational Behavior,9th Edition, Himalaya Publications,

2012

SUGGESTED
READINGS:

1. Newstorm and Davis- Organizational Behaviour, McGraw Hill; 11th Edition,

2004

2. Khanka -Organizational Behavior, S Chand & Co Ltd,

2006
3. Hitt, Miller and Colella- Organisation Behaviour , 3rd Edition, Wiley, 2010
 MBA FIRST YEAR

SECOND SEMESTER

SUBJECT CODE LIST OF SUBJECTS

MBA 2008 HUMAN RESOURCE MANAGEMENT

MBA 2011 FINANCIAL MANAGEMENT

 MBA 2008: HUMAN RESOURCE MANAGEMENT
MAXIMUM MARKS
PERIOD PER
CREDITS
WEEK THEORY PRACTICAL TOTAL
T P Tu CW SW Tu CW End Sem SW End Sem MARKS

4 - - 3 - - 30 70 - - 100

* Lectures are of 50 Min Duration each

COURSE OBJECTIVES:

The objective of this course is to introduce the various concepts of human resource management to students It
provide an understanding of the fundamental concepts and importance of human resource management, with
particular reference to HRM policies and practices in India.

COURSE OUTCOMES:

At the end of this course, the students will be able to: :

1 Explain the Concept, Functions, Structure, Roles and Responsibilities of the HR

department and acquisition of Human Resources.
2 Write sample HR policies and describe the Administrative, Operational and Strategic
Role of HR.
3 Explain the process, method and evaluation of Training and Development, Performance
Appraisal, Career and Succession Planning.
4 Explain the maintenance and separation process for the human resources.

COURSE ASSESSMENT:
Students will be assessed on the basis of following -
1. Continuous assessment in the form of two mid-term tests, class attendance- regularity, quiz,
and assignments/presentations (30%)
 2. An end-term theory examination (70%).

MBA 2008: HUMAN RESOURCE MANAGEMENT

COURSE
CONTENTS:

1. The Field of HRM: An Overview of HRM, Concept, Functions of the HR department, Personnel to Human
Resource shift, ASTD HRM Model, Structure of Human Resource Management, Role and Responsibilities of
the Human Resource

2. Acquisition of Human Resources: Objectives, Policies and Process of Human Resource Planning,
Job Analysis, Job Description, Job Specification, Job Design (Nature , Job Characteristics, Reengineering
Jobs, Advantages and Disadvantages, Consequences), Recruitment, Selection, Induction, Promotion and
Transfer.

3. Human Resource Policies: Administrative, Operational and Strategic Role of Human

Resource, Formulation and Essentials of Sound Human Resource Policies, Concept of virtual organization ,
Flexi timings at work place. Case Studies

4. Development of Human Resources: Concept of Training and Development, Evaluation of Training

and Performance Appraisal (Appraising Individual and Team Performance), Introduction to Career and
Succession Planning. Case Studies

5. Maintenance and Separation Processes: Job Evaluation, Designing and Administering the Wage
and Salary Structure, Compensation, Grievance Handling Procedure, Turnover, Retirement, Layoff,
Retrenchment and Discharge, Mechanism of VRS, VRS in Public Sector and Private Sector. Case Studies

TEXT
READINGS:

1. DeCenzo, Robbins, Verhulst-Fundamentals of Human Resource Management,11 th edition,

Wiley, 2012

2. Haldar Uday Kumar, Human Resources Management, Oxford University Press,

2013

3. Dessler, Gary, Varkkey, Biju, Fundamentals of HRM,11 th Edition, Pearson - Prentice Hall, India,
2009
SUGGESTED
READINGS:

1. Rao V S P, Human Resource Management, 3rd Edition, Excel Books India, 2007

2. P.Subba Rao, Essentials of Human Resource Management ,Himalaya Publications, India,

2010
3. Ashwathapa K, International Human Resources Management, Tata Mc-graw hill India, 2007
 MBA 2011: FINANCIAL MANAGEMENT

MAXIMUM MARKS
PERIOD PER
CREDITS
WEEK THEORY PRACTICAL
TOTAL
T P Tu CW SW Tu CW End Sem SW End Sem MARKS

4 - - 3 - - 30 70 - - 100

* Lectures are of 50 Min. Duration each

COURSE OBJECTIVE:

The objectives of this course are to help the students learn the concepts, tools and skills of financial analysis and
financial management, and application in the efficient conduct of business

COURSE OUTCOMES:

At the end of this course, the student will be able to:

1. Explain the nature, scope and objectives of financial management.

2. Analyze financial statements using ratio analysis technique.
3. Apply techniques of capital budgeting to evaluate investment proposals.
4. Design capital structure of a firm.
5. Determine working capital requirements of a firm.

COURSE ASSESSMENT:

Students will be assessed on the basis of following -

1. Continuous assessment in the form of two mid-term tests, class attendance- regularity,
quiz, and assignments/presentations (30%)
2. An end-term theory examination (70%).
 MBA 2011: FINANCIAL MANAGEMENT

COURSE CONTENTS:

1. Introduction: Concept, nature, scope, and objective of financial management, finance functions, long term
and short term, sources of finance, concepts of profit and wealth maximization.

2. Financial Statement Analysis: Liquidity, activity, profitability, solvency, leverage: operating, financial and
combined leverages, leverage ratio analysis, interpretation of ratios with cases, common-size
statement, comparative statement, Trend analysis. Cost-volume profit analysis.

3. Capital Budgeting: Time value of money, DCF and Non DCF methods for evaluating projects (PBP, ARR,
NPV, IRR, PI)

4. Cost of Capital: Cost of long term sources of finance, weighted average cost of capital., capital structure
theories and significance of dividend, dividend policy, dividend theories.

5. Working capital Management and Statement of Changes in Financial Position: Need, determinants and
computation of working capital, cash flow statement and fund flow statement.

TEXT READINGS:

1. Pandey, I.M., “Financial Management”, Vikas Publication House, New Delhi, 9th edition 2009
2. Khan, M.Y., Jain, P.K., “Financial Management”, Tata Mc Graw Hill, New Delhi, 5th edition 2012
3. K Shashi Gupta, Financial Management, Kalyani Publisher, In dia, 3rd edition 2010

SUGGESTED READINGS:

1. Chandra, Prasanna, “Financial Management”, Tata McGraw Hill, New Delhi, 7th edition 2008
2. P.V Kulkarni, Financial Management, New Delhi, 2006
3. Kishore, Ravi M., “Financial Management”, Taxmann Publications, New Delhi, 7th edition 2009
4. Damodaran Aswath, “Corporate Finance”, John Wiley Publication, 4th edition 2014