Introduction
The program enables students to complement the study of accounting and finance with the study of computer application relevant to accounting. Computers have penetrated into every sphere of life and accounting and finance is no exception.
Knowledge of accounting and computers is very essential for young aspirants to make a jumpstart in their career. The course targets those who are eager to acquire knowledge to enable them to compete in the globally recognized economy. The content delivery has undergone adequate improvisation to suit the need of the curriculum. Sufficient exposure to computer application is provided enabling the student to be well entrenched in both business accounting and computers to meet the demanding requirements of the job scenario
Course Information
The program prepares the individual for the modern financial and accounting field. This is a 3 year graduate program recognized by the University and is accepted well by the industry.
Some of the subjects covered during the course of study are as follows: Financial Accounting, Principles Of Management, Human Resources Management, Business Statistics,Corporate Accounting, Marketing Management, Financial Management, Law & Practice Of Banking, Entrepreneurship Development Program, Computer Business Application, Income Tax, Service Management. Electives are offered in the following areas:Information Systems and Management, Finance and Marketing.
Assessment
A variety of teaching and assessment methods are used throughout the course including lectures, seminars, tutorials, assignments and practical.
Job Prospects
Successful candidates can look forward to excellent career prospects as Accounts Executives, Programmers, Marketing of Accounting Software, Bank Executives, in BPO Companies, Insurance Firms etc.
syllabus
First Semester
1.3: Financial Accounting I
1) Amalgamation of Firms
2) Sale of Partnership to a Limited Company
3) Hire Purchase Systems
4) Instalment Purchase Method
5) Royalty Accounts
1.4: Principles of Management
1) Management
2) Planning
3) Organising and Staffing
4) Directing
5) Controlling
1.5: Business Mathematics
1) Number System
2) Theory of equations
3) Progressing
4) Matrixs and Determinants
5) Commercial Arithmetic
Company Law and Secretarial Practice
1) Company
2) Formation of Companies
3) Documents of Companies
4) Management of Companies
5) Meetings
1.6: Business Economics I
1) Business Economics
2) Consumer Bahaviour
3) Theory of Demand and Analysis
4) Demand Forecasting
5) Law of Supply
Second Semester
2.3: Financial Accounting II
1) Insurance Claims
2) Conversion of Single Entry to Double Entry
3) Branch Accounts
4) Departmental Accounting
5) Accounting Standards
2.4: Human Resources Management
Human Resource Management
Human Resource Planning
Training and Induction
Performance
Promotion and Transfers
Work Environment
HRD
2.5: Business Statistics
1) Background and Basic concepts
2) Measures of Central Tendency
3) Measure of Dispersion
4) Correlation and Regression Analysis
5) Index Numbers
2.5: Business Economics II
1) Market Structure
2) Pricing Policy
3) Business Cycles
4) Balance of Trade and Balance of Payments
5) Foreign Trade and Economic Development
6) Exim Policy 2002-07
Third Semester
3.2: Business Communication – I
1) Business Letters
2) Accounts
3) Purchase
4) Sales
3.3: Corporate Accounting I
Underwriting of Shares
Redemption of Preference Shares
Valuation of Good will
Valuation of Shares
Company Final Accounts
3.4: Marketing Management
1) Introduction to Marketing
2) Marketing Environment
3) Product
4) Channels of distribution and Logistics
5) Promotion
6) Recent Trends in Marketing
3.5: International Business Environment
1) Evolution of International business
2) International Business Environment
3) Multinational corporations
4) International finance
5) International Marketing
6) International Human Development
7) Regional Trading blocks
3.6: Indian Financial System
1) Financial System
2) Commercial Banks
3) Financial Institutions
4) Regulatory Institutions
5) Banking Innovations
3.7: Indian Constitution
UNIT – 1:
a. Framing of the Indian Constitution
b. Philosopy of the Constitution
UNIT – 2:
- Special Rights created in the Constitution of Dalits, Backward Classes, Women and Children, and religious and linguistic minorities
- Directive Principles of State policy: The need to balance fundamental rights with directive principles
UNIT – 3:
Union Executive
Union Legislature
UNIT – 4:
- State Government
- Centre – State relations
UNIT – 5:
Judiciary
Emergency provisions (Article 356)
Fourth Semester
4.2: Business Communication – II
1) Personnel
2) Secretarial
3) Inter
4) Modern Communication Devices
5) Miscellaneous
4.3: Corporate Accounting II
Amalgamation of Companies
Absorption
External Reconstruction
Internal Reconstruction or Capital Reduction
Liquidation
4.4: Financial Management
1) Financial Management
2) Financing Decisions
3) Investment Decisions
4) Dividend Decisions
5) Working Capital Management
4.5: Law and Practice of Banking
1) Banker and Customer
2) Paying Banker
3) Collecting-Banker
4) Types of Customers and Account holders
5) Services to Customers
6) Principles of Bank Lending
4.6: Cost Accounting
1) Cost Accounting
2) Material Costing
3) Labour Costing
4) Overhead Costing
5) Reconciliation of Cost and Financial Accounts
4.7: Computer Fundamentals
1) General features of a Computer
2) Computer organization
3) Computer hardware and software
4) Word processing and electronic spread sheet
5) Network of computers
Fifth Semester
5.1: Methods and Techniques of Cost Accounting
Costing Methods 1
Costing Methods II
Marginal Costing
Standard Costing
Budgetary Control
5.2: Income Taxes – I
Brief History of Income Tax
Income from Salary
Income from House Property
5.3: Entrepreneurship Development Program
Entrepreneurship
Small Scale Industries
Starting a Small Industry
Preparing the Business Plan
Implementation of the Project
Sickness in SSI’s
5.4: Computer Business Applications
1) Introduction to Windows
2) Introduction to Ms-Word
3) Introduction to Worksheet
4) Introduction to Power Point Presentation, & Ms-outlook
5) Introduction to Desktop publishing
6) Accounting Software
Sixth Semester
6.1: Business Law
1) Introduction to Windows
2) Indian Contract Act of 1872
3) Intellectual Property Legislations
4) The Environment Protection Act of 1986
5) Consumer Protection Act. {Copra} 1986
6) Foreign Exchange Management Act 1999
7) Cyber Laws 1999
8) Competition Law 2003
6.2: Income Taxes – II
1) Profits and Gains
2) Capital Gains
3) Income from other sources including problems
4) Deduction from Gross Total Income
5) Carry forwards and set off of losses
6) Computation to total Income and Tax liability including tax rebate
7) Income Tax Authorities
6.3: Management Accounting
1) Introduction
2) Financial Statement Analysis
3) Ratio Analysis
4) Funds Flow and cash Flow Analysis
5) Management Reporting
6.4: Services Management
Introduction
Planning & Managing Service Delivery
Tourism and Travel Services
Marketing of banking & insurance services
Marketing of Financial services
1. Accounting Group
Paper 1: Advanced Financial Accountangy
Holding Company
Accounting of Banking Companies
Final Accounts of Life Insurance
Final Accounts of General Insurance
Paper 2: Auditing – I
Introduction to Auditing
Internal Check
Verification and Valuation of Assets and Liabilities
Audit of Different Organizations
Auditing Under Computerized Environment
Paper 3: Auditing II
1) Vouching
2) Depreciation
3) Audit of Limited Companies and Others
4) Auditing Standards
5) Recent Trends in Auditing
Paper 4: Accounting and Information Systems
1) Financial Accounting System and software packages
2) Cost Accounting System and software packages
3) Management Accounting and software packages
4) Management Information System
5) Information System Audit
2. Finance Group
Paper 1: Advanced Financial Management
1) Investment decisions and Risk Analysis
2) Capital Structure theories
3) Dividend Policy
4) Planning and forecasting of working capital
5) International Financial Management
Paper 2: Financial Markets
1) Primary market
2) Secondary market
3) Capital markets
4) Money market
5) Forex market
6) Euro market
Paper 3: Corporate Financial Policy
1) Financial Policy
2) Corporate financial goals
3) Mergers and Acquisitions
4) Corporate valuation
Paper 4: Financial Services
1) Financial services / Products / Instruments
2) Merchant banking
3) Mutual funds
4) Financing
5) Factoring
6) Capital
3. Marketing Group
Paper 1: Consumer Behaviour
1) Introduction
2) Individual Determinants of Consumer Behaviour
3) Environmental Determinants of Consumer Behaviour
4) Consumer’s Decision Making Process
5) Consumer Satisfaction & Consumerism
Paper 2: Marketing Research
1) Introduction & Basic Concepts
2) Source & Collection of Data
3) Processing & Analysis of Data
4) Report Writing & Presentation
5) Traditional & Emerging Applications of Marketing Research
Paper 3: Advertising Management
1) Introduction & Basic Concepts
2) Advertising and Campaign Planning
3) Creative Strategy & Advertising Budget
4) Advertising Media Strategy
5) Advertising Effectiveness & Organising Advertising Functions
Paper 4: Sales & Distribution Management
1) Introduction & Basic Concepts
2) Organising & Executing the Sales Effort
3) Sales Force Management
4) Overview of Distribution Management
5) Managing Marketing Intermediaries
4. Human Resource Specilisation
Paper 1: Industrial Relations
Introduction to Industrial Relation
Indian Trade Union Movement
Collective Bargaining
Grievance handling and Industrial Discipline to Maintain Effective Industrial Relations
Industrial Disputes
Collaboration and Workers Participation in Management
Quality Circle
Paper 2: Labour Welfare and Social Security
1) Introduction
2) Occupational Hazards, Industrial Health & Safety
3) Living Conditions
4) Counselling
5) Post – retirement benefits
6) Quality of Work life
Paper 3: Compensation Management and Labour Legislations
Compensation Planning
Industrial Engineering
Wage Policy
Pay Packet
Pay-for-performance & Financial incentives
Benefits & Services
Recent trends in compensation management
Labour legislations
Paper 4: Human Resources Development
1) HRD
2) Training and Development
3) Organisational development
4) Development of Mangers in HRD
5) Managing Quality and productivity
6) Transactional Analysis
5. Insurance Group
Paper 1: Principles and Practice of Non Life Insurance
1) Definition
2) Marine Insurance
3) Fire Insurance
4) Miscellaneous Insurance
5) Insurance Legislation in India
Paper 2: Legal Aspects of Insurance
1) The Legal Environment
2) Motor Vehicles Act
3) The Merchant Shipping
4) Workmens Compensation Act
Paper 3: Life Insurance
1) Module – 1:
a) Life Insurance Organisation
b) Plans of Life Insurance
c) Group Insurance
d) Other Special Need Plan
2) Module – 2:
a) Application and Acceptance
b) Policy document
3) Module – 3:
a) Premium, premium calculation, Days of grace, Non-Forfeiture Options, Lapse and Revival Schemes.
b) Assignment Nomination Loans – Surrenders – Foreclosure – Married Women’s Property Act Policy, Calculations.
4) Module – 4:
Policy Claims, Maturity Claims, Survival Benefit Payments, Death Claims, Waiver of evidence of title, Early claims, Claim concession, Presumption of Death, Accident Benefit and Disability Benefit, Settlement options, Valuations and Bonus, Distribution of Surpus.
Types of Re-insurance, Exchange Control Regulations, Payment of permia, Payment of Claims etc.., Assignment in favour of Non-Residents.
Paper 4: Management of Insurance Business
1) Organisation structure of insurance business
2) The insurance market
3) Accounting and Finance
4) Insurance Operations
5) Regulations of insurance
6. Information Systems and Management
Paper 1: Principles and Practice of Non Life Insurance
1) Database and Database management Systems
2) Relational Database
3) Object Modeling and Database Design
4) Brief note on different types of DBMS
5) Designing Custom Forms in Ms-Access
Paper 2: System Analysis, Design and Information Systems
1) Meaning and Definition of Systems
2) Development of MIS
3) Group decision support Systems (GDSS), Executive Information Systems (EIS), Expert Systems, Artificial Intelligence
4) Computer Crimes and Ethics, Information Systems Security and Control
5) ERP, E-CRM, Information outsourcing and Data resource Management
Paper 3: Programming In ‘C’
1) Introduction to Programming
2) Introduction to “C”
3) Development of Function in ‘C’
4) File Processing
5) System Software design in ‘C’
Paper 4: Object Oriented Programming And C++ Language
1) Introduction to Object Oriented Programming (OOPs)
2) Variable and Data types in C++
3) Array Handling and Functions in C++
4) Pointers in C++
7. Taxation Group
Paper 1: Direct Tax Planning
1) Concept of Taxation
2) Basics of Tax Planning
3) Tax Planning with respect to Individuals and Firms
4) Tax Planning with respect to Companies
Paper 2: Commercial Taxes
1) The Central Sales Tax Act, 1956
2) Payment of Central Sales Tax
3) VAT
4) Administration and collection of Tax
5) An over view of Karnataka state taxes
Paper 3: Customs Act and Customs Tariff Act
1) Principles governing Levy of Customs duty
2) Basic principles of classification of goods and valuation of goods
3) Provisions governing conveyance
4) Customs Authorities
5) Service Tax Act
Paper 4: Central Excise Act and Central Excise Tariff Act
1) Nature of excise duty
2) Provisions governing
3) Registration procedures
4) Maintenance of records
5) Provisions relating to CENVAT.
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