I SEMESTER

FINANCIAL ACCOUNTING – BPZ1A

Theory 15 Problems 60

UNIT I
Meaning and scope of Accounting, Basic Accounting Concepts and Conventions –
Objectives of Accounting – Accounting Transactions – Double Entry Book Keeping –
Journal, Ledger, Preparation of Trial Balance – Preparation of Cash Book.
UNIT II
Preparation of Final Accounts of a Sole Trading Concern – Adjustments Receipts and
Payments Account, Income & Expenditure Account and Balance Sheet of Non Trading
Organizations
UNIT III
Average Due date – Account Current
Classification of errors – Rectification of errors – Preparation of Suspense Account.
Bank Reconciliation Statement
UNIT IV
Depreciation – Meaning, Causes, Types – Straight Line Method – Written Down
Value Method, Insurance Policy Method, Sinking Fund Method & Annuity Method.
Insurance claims – Average Clause (Loss of stock & Loss of Profit)
UNIT V
Single Entry – Meaning, Features, Defects, Differences between Single Entry and
Double Entry System – Statement of Affairs Method – Conversion Method
Recommended Texts

1. R.L.Gupta&V.K.Gupta, Advanced Accounting - Sultan Chand & Sons - New Delhi.

2. Jain &Narang, Financial Accounting - Kalyani Publishers - New Delhi.
3. T.S. Reddy &A.Murthy, Financial Accounting - Margham Publications -Chennai.
4. Shukla &Grewal, Advanced Accounting – S Chand - New Delhi.
5. P.C. Tulsian – Financial Accounting
6. S.Parthasarathy and A.Jaffarulla, Financial Accounting - Kalyani Publishers –
New Delhi.
 BUSINESS COMMUNICATION –BPZ1B

UNIT I

Definition – Methods – Types – Principles of effective Communication – Barriers to

Communication – Business Letter – Layout.

UNIT II

Kinds of Business Letters: Interview – Appointment – Acknowledgement –

Promotion – Enquiries – Replies – Orders – Sales – Circular – Complaints.

UNIT III

Bank Correspondence – Insurance Correspondence – Agency Correspondence –

Correspondence with Shareholders, Directors.

UNIT IV

Reports Writing – Agenda, Minutes of Meeting – Memorandum – Office Order –

Circular – Notes.

UNIT V

Modern Forms of Communication: Fax – E-mail – Video Conferencing – Internet –

Websites and their use in Business.

Recommended Texts

1. Rajendra Pal & J.S. Korlahalli, Essentials of Business Communication - Sultan Chand
& Sons - New Delhi.
2. Shirley Taylor, Communication for Business - Pearson Publications - New Delhi.
3. Bovee, Thill, Schatzman, Business Communication Today - Peason Education Private
Ltd - New Delhi.
4. Penrose, Rasbery, Myers, Advanced Business Communication - Bangalore.
5. Simon Collin, Doing Business on the Internet - Kogan Page Ltd - London.
6. Mary Ellen Guffey, Business Communication – Process and Product International
Thomson Publishing - Ohio.
 BUSINESS ECONOMICS (Allied Subject) – BTZ1A
UNIT I
Introduction to Economics – Wealth, Welfare and Scarcity Views on Economics -
Positive and Normative Economics
Definition – Scope and Importance of Business Economics
Concepts: Production Possibility frontiers – Opportunity Cost – Accounting Profit
and Economic Profit – Incremental and Marginal Concepts – Time and Discounting
Principles – Concept of Efficiency
UNIT II
Demand and Supply Functions:
Meaning of Demand – Determinants and Distinctions of demand – Law of Demand –
Elasticity of Demand – Demand Forecasting – Supply concept and Equilibrium
UNIT III
Consumer Behaviour : Law of Diminishing Marginal utility – Equimargianl Utility –
Indifference Curve – Definition, Properties and equilibrium
UNIT IV
Production: Law of Variable Proportion – Laws of Returns to Scale – Producer’s
equilibrium – Economies of Scale
Cost Classification – Break Even Analysis
UNIT V
Product Pricing: Price and Output Determination under Perfect Competition,
Monopoly – Discriminating monopoly – Monopolistic Competition – Oligopoly – Pricing
objectives and Methods
Recommended Texts

1. S.Shankaran, Business Economics - Margham Publications - Ch -17

2. P.L. Mehta, Managerialo Economics – Analysis, Problems & Cases - Sultan Chand &
Sons - New Delhi – 02.
3. Francis Cherunilam, Business Environment - Himalaya Publishing House -Mumbai –
04.
4. Peter Mitchelson and Andrew Mann, Economics for Business - Thomas Nelson
Australia -Can -004603454.
5. C.M.Chaudhary, Business Economics - RBSA Publishers - Jaipur - 03.
6. H.L. Ahuja, Business Economics – Micro & Macro - Sultan Chand & Sons - New
Delhi – 55.
 NON-MAJOR ELECTIVE
BASICS OF RETAIL MARKETING – BNE1B

UNIT – I

Retailing – Definition – Retail Marketing – Growth of organized retailing in India –

Importance of retailing

UNIT – II

Functions of Retailing – characteristics of Retailing – Types of Retailing – store retailing –

Non-store retailing

UNIT – III

Retail location factors – Branding in retailing – private labeling – Franchising concept.

UNIT – IV

Communication tools used in Retailing – Sales promotion, e-tailing- window display

UNIT - V

Supply chain management – definition – importance – Role of information Technology in

retailing.

Reference Books:

1. Modern Retail Management – J.N.Jain&P.P.Singh Regal Publications , New delhi

2. Retail Management – Suja Nair, Himalaya Publishing house.

 II SEMESTER

ADVANCED FINANCIAL ACCOUNTING – BPZ2A

Theory 15 Problems 60

UNIT I

Branch Accounts: - Dependent branches – Stock and debtors system – Distinction

between wholesale profit and retail profit – Independent branch (foreign branches excluded)

UNIT II

Departmental Accounts: - Basis for allocation of expenses – Inter departmental

transfer at cost or selling price

UNIT III

Hire Purchase and installment – Default and repossession – Hire Purchase trading
account
Installment Purchase System, Royalty Accounts

UNIT IV

Admission of a partner – Retirement of a partner – Death of a partner

UNIT V

Dissolution of a partnership – Insolvency of a partner (Application of Indian

Partnership Act 1932) – Insolvency of all partners – Gradual realization of assets and
piecemeal distribution

Recommended Texts

1. R.L.Gupta&V.K.Gupta, Advanced Accounting - Sultan Chand & Sons - New

Delhi.
2. Jain &Narang, Financial Accounting - Kalyani Publishers - New Delhi.
3. T.S. Reddy &A.Murthy, Financial Accountign - Margham Publications -Chennai.
4. Shukls&Grewal, Advanced Accountign – S Chand - New Delhi.
5. P.C. Tulsian, Financial Accounting
6. S.Parthasarathy and A.Jaffarulla, Financial Accounting - Kalyani Publishers - New
Delhi.
 PRINCIPLES OF MANAGEMENT – BPZ2B
UNIT I

Management: Importance – Definition – Nature and Scope of Management Process –

Role and Functions of a Manager – Levels of Management – Development of Scientific
Management and other Schools of thought and approaches.

UNIT II

Planning: Nature – Importance – Forms – Types – Steps in Planning – Objectives –

Policies – Procedures and Methods – Natures and Types of Policies – Decision –making –
Process of Decision – making – Types of Decision.

UNIT III

Organisation: Types of Organisations – Organisation Structure – Span of Control and

Committees – Departmentalisation – Informal Organisation.

UNIT IV

Authority – Delegation – Decentralisation – Difference between Authority and Power

– Responsibility – Recruitment – Sources, Selection, Training – Direction – Nature and
Purpose.

UNIT V

Co-ordination – Need, Type and Techniques and requisites for excellent Co-
ordination – Controlling – Meaning and Importance – Control Process.

Recommended Texts

1. C.B.Gupta, Management Theory & Practice -Sultan Chand & Sons - New Delhi.
2. L.M.Prasad, Principles & Practice of Management - Sultan Chand & Sons - New
Delhi.
3. P.C. Tripathi& P.N Reddy, Principles of Managements - Tata Mc.Graw Hill -
New Delhi.
4. Weihrich and Koontz, Management – A Global Perspective.
5. N.Premavathy, Principles of Management - Sri Vishnu Publication - Chennai.
6. J.Jayasankar, Business Management - Margham Publication - Chennai.
 INDIAN ECONOMY (Allied Subject) – BTZ2A

UNIT I

Economic growth and economic Development-Features of economic development-

Indicators of economic development-National Income - Basic concepts and computation of
National Income

UNIT-II

Major problems of Indian Economy-Poverty-Inequalities-Unemployment-Population.

Transport & Foreign Trade

UNIT-III

Agriculture –Contribution to economic development-Green Revolution-Irrigation-

Minor, Medium, Major irrigation works. Land Reforms-Food policy and Public Distribution
System

UNIT IV

Industry-Role of industries in economic development-Large and Small scale

Industries-New Economic Policy 1991

UNIT V

Five Year plans in India-Achievements and failures-Economic development under

Five Year Plans

Recommended Texts

1. I.C. Dingra, Indian Economy

2. RuddarDatt& K.P.M. Sundharam, Indian Economy - S.Chand& Sons - New Delhi.
3. K.N. Agarwal, Indian Economy – Problem of Development of Planing -
WishwaPrakasan - New Age of International Ltd.
4. S.K.Misra&V.K.Puri, Indian Economy – Its Development - Himalaya
Publishing House - Mumbai.
 NON-MAJOR ELECTIVE

CONSUMER PROTECTIONAND
CONSUMER RIGHTS – BNE2A
UNIT - I

Introduction of consumer protection act1986-other amendments-salient features

UNIT – II

Definitions of the terms- : consumer - appropriate laboratory - complainant -

consumer dispute -complaint-restrictive trade practice.

UNIT - III
The various consumer rights:-right to safety, Right to information, Right to choose, -
right to be heared -Right against exploitation -Right to consumer education

UNIT - IV
Consumer protection councils:-Central - State.

UNIT - V
Consumer disputes redressal agencies:-Direct forum-state commission-national
commission

REFERENCE BOOKS:

1. LECTURES ON TORTS AND CONSUMER PROTECTION LAWS BY

DR.REGA SURYA RAO--ASIA LAW HOUSE. HYDRABAD.

2. CONSUMER PROTECTION LAWS --BY PROF.RAKESH KHANNA--CENTRAL

LAW AGENCY.
 III SEMESTER
CORPORATE ACCOUNTING – BPZ3A
Theory : 15Problems : 60

UNIT I

Issue of Shares and Debentures – Various Kinds – Forfeiture – Re issue –

Underwritting of Shares and Debentures.

UNIT II

Redemption of Preference Shares and Debentures – Purchase of business – Profits

Prior to Incorporation.

UNIT III

Preparation of company final accounts – Company balance sheet – Computation of

Managerial Remuneration.

UNIT IV

Valuation of Shares and Goodwill

UNIT V

Alteration of Share Capital and Internal Reconstruction and Reduction of Capital.

Reference Books

1) R.L. Gupta and M. Radhaswamy-Advanced Accounts -New Delhi, Sultan Chand.

2) S.P. Jain and N.L. Narang - Advanced Accounting -Kalyani Publication.
3) T.S. Reddy A. Murthy - Corporate Acconting,-Margham Publication, Chennai.
4) Shukla, Grewal and Gupta - Advanced Accounts -S.Chand New Delhi.
 BUSINESS LAWS – BPZ3B

UNIT I

Indian Contract Act – Formation – Terms of contract – Forms of contract – Offer and
acceptance - consideration.

UNIT II

Capacity – Flaw in consent, Void agreements – Illegal agreements.

UNIT III

Performance – Tender – Quasi contract – Discharge – Remedies for breach of contract.

UNIT IV

Sale of Goods Act – Sale and agreement to sell – Formation – Caveat emptor

UNIT V

Conditions and warranty – Rights of unpaid seller.

REFERENCE BOOKS :

• Business Laws- N.D. Kapoor , Sultan Chand and Sons

• Business Laws – M.R. Sreenivasan , Margam Publications
• Business Laws – M.V. Dhandapani, Sultan Chand ad Sons
• Mercantile Law – S. BadreAlam and P. Saravanavel
• Business Law – R.S.N. Pillai – S. Chand
• Mercantile Law – Gogna, S. Chand.
• Business Law – Gogna , S. Chand
• Business Law – KN. Ramaswamy
• Business Law – M.C. Shukla , S. Chand & Co.
 BANKING THEORY, LAW AND PRACTICE – BPZ3C

UNIT I

Banking Regulation Act, 1949(Definition of Banking, Licensing, Opening of

branches, Functions of Banks, Inspection) – Role of RBI and their functions.

UNIT II

Commercial Banks – Functions – Accepting Deposits – Lending of Funds,

E-Banking – ATM Cards, Debit cards, Personal Identification Number – Online enquiry and
update facility – Electronic Fund Transfer – Electronic Clearing System.

UNIT III

Opening of an Account- Types of Deposit Account – Types of customers(Individuals,

firms, Trusts, and Companies) – Importance of customer relations – Customer grievances and
redressal – Ombudsman.

UNIT IV

Principles of lending – Types of Borrowings – Precautions to be taken by a banker.

UNIT V

Negotiable instruments: Promissory Note – Bills of Exchange, Cheque, Draft –

Definitions, Features – Crossing – Endorsement – Material Alteration – Paying Banker –
Rights and Duties – Statutory Protection – Dishonour of Cheques – Role of collecting banker.

REFERENCE BOOKS:

1. Banking Law Theory and Practice – Sundaram and Varshney – Sultan Chand Co.
2. Banking and Financial Systems – B. Santhanam(Margham Publishers)
3. Banking Law Theory and Practice – S.N. Maheswari – Kalyani Publications
4. Indian Banking – Parameswaran – S. Chand and Co.
5. Banking Law Theory and Practice – Tanon
6. Banking Law Theory and Practice – Sherlaker&Sherlaker
 MARKETING – BPZ3D
UNIT I

Introduction to Marketing –Meaning – Definition and Functions of Marketing –

Marketing Orientation – Role and Importance of Marketing – Classification of Markets

UNIT II

Market Segmentation – Concept – Benefits – Basis and Levels.Introduction to

Consumer Behaviour – Need for study – Consumer buying decision process – Buying
motives.

UNIT III

Marketing mix. Product – Meaning – Introduction to Stages of New Product

Development – Types – Introduction to PLC – Product Mix – Price – Pricing Policies and
Methods.

UNIT IV
Channels of Distribution (Levels) – Channel Members – Promotion – Communication
Mix – Basics of Advertising, Sales promotion and personal selling.

UNIT V

Recent Trends in Marketing.A Basic understanding of E – Marketing, Consumerism,

Market Research, MIS and Marketing Regulations.

REFERENCES

1. Marketing Management by RajanSaxena

2. Marketing by William J Stanton
3. Principles of Marketing by Philip Kotler
4. Marketing Management by Still and Cundiff
5. Marketing Management by Dr. K. Nirmala Prasad and Sherlaker
 BUSINESS STATISTICS AND O.R.-I (Allied) – BTZ3A
UNIT –I

Introduction – Classification and tabulation of statistical data - Diagrammatic and

graphical representation of data.

UNIT – II

Measures of Central tendency – Mean, median and mode – Dispersion , Range,

Quartile Deviation, Mean Deviation , Standard Deviation – Measures of Skewness.

UNIT – III

Correlation – Karl Pearson’s Coefficient of Correlation – Spearman’s Rank

Correlation – Regression Lines and Coefficients.

UNIT – IV

Introduction to OR – Linear Programming – Graphical and Algebraic Solution

(Simple Problems only)

UNIT - V

Network Analysis - PERT and CPM (no crashing)

REFERENCE BOOKS

1. Statistical Methods – S.P. Gupta, Sultan 2000.

2. Introduction to Operations Research – Dr. P.R. Vittal, Margham Publications

3. Statistics - Elhance

4. Operations Research – Hira a nd Gupta, S. Chand.

5. Operations Research – Handy and A. Taha, Macmillan Publishers.

 IV SEMESTER

ADVANCED CORPORATE ACCOUNTING – BPZ4A

Theory : 15 Problems : 60

UNIT I

Accounting for Price Level Changes – Social responsibility Accounting – Human

Resources Accounting –Mechanised Accounting.

UNIT II

Amalgamation, Absorption and External reconstruction.

UNIT III

Consolidated final statement of Holding companies and subsidiary companies (Inter

company owingexcluded) – treatment of dividend.

UNIT IV

Final statements of Banking companies and Insurance companies (As per New
provisions).

UNIT V

Liquidation - Statement of affairs and Liquidator’s Final statement of Account.

Reference Books

1. R.L. Gupta and M. Radhaswamy-Advanced Accounts- New Delhi, sultan Chand.

2. S.P. Jain and K.L. Narang- Advanced Accounts -Ludhi No Space anaKalyani
Publishers.
3. T.S. Reddy and A. Murthy - Corporate Accounting -margham publication Chennai.
4. M.C. Shukla and J.S. Grewal - Advanced Accounts - New Delhi, S. Chand and
Company.
 COMPANY LAW – BPZ4B

UNIT I

Definition of Joint Stock Company – Kinds – Formation – Incorporation

UNIT II

Memorandum of Association – Contents - Doctrine of Ultra Vires – Articles of

Association – Contents – Prospectus – Contents – Statement in lieu of Prospectus .
UNIT III

Share Capital – Kinds of Shares – Voting Rights – Borrowing powers of companies.

UNIT IV

Meetings and Resolutions – Statutory Meeting – Annual general meeting – Extra

– Ordinary general Meeting - Resolutions – Ordinary & Special.

UNIT V

Winding up of a company – Modes of winding up – winding up by the court –

Voluntary winding up – Members’ voluntary winding up – Creditors’ voluntary winding up.

REFERENCE BOOKS

1. Business Laws – N.D. Kapoor, Sultan Chand and Sons

2. Business Laws – M.R. Sreenivasan, Margam Publications
3. Business Laws – M.V. Dhandapani, Sultan Chand and Sons
4. Company Law – Avtar Singh
5. Company Law N.D. Kapoor
6. M.C.Shukla and S.S. Gulshan – Principles of Company Law
7. S.M.Shah – Lectures on Company Law
8. S.BadriAlam and Saravanavel - Company Law- Himalaya Publications
9. P.P.S. Gogna – Text Book of Company Law – S.Chand
 FINANCIAL SERVICES – BPZ4C
UNIT I

Meaning and importance of financial services – Types of financial services –

Financial services and economic environment – Players in Financial Services Sector.

UNIT II

Merchant Banking – Functions – Issue management – Managing of new issues –

Underwriting – Capital market – Stock Exchange – Role of SEBI

UNIT III

Leasing and Hire purchase – Concepts and features – Types of lease Accounts.
Factoring – Functions of Factor

UNIT IV

Venture Capital – Credit Rating – Consumer Finance

UNIT V

Mutual Funds : Meaning – Types – Functions – Advantages – Institutions Involved –

UTI

REFERENCE BOOKS

1. Financial Services – M.Y.Khan

2. Financial Services – B.Santhanam
3. Law of Insurance – Dr.M.N. Mishra
4. Indian Financial System – H.r.Machiraju
5. A Review of current Banking Theory and Practice – S.K. Basu.
 BUSINESS TAXATION – BPZ4D
UNIT – I

Objectives of Taxation – Canons of Taxation – Tax system in India – Direct and

Indirect Taxes – Meaning and Types.

UNIT – II

Central Excise Duty – Classification – Levy and Collection of Excise duty –

Clearance of excisable goods- Exemption from excise duty – Excise and Small Scale
Industries – Excise and Exports – Demand, Refund, Rebate of Central Excise duty – Offences
and Penalties – Settlement – Appellate provisions.

UNIT – III

The Customs duty – Levy and Collection of customs duty – Organisation of the
customs department – Officers of the customs – Powers – Appellate machinery –
Infringement of the law – offences and penalties – Exemption from duty – customs duty
drawback – duties free zones.

UNIT - IV

Central Sales Tax Act – Levy and Collection of CST -Important Definitions - Sales
Purchase in the course of export or import- Liability of Tax – Registration of dealers – Goods
of Special Importance – Offences and penalties.

UNIT- V

Value added tax – objectives – Levy of VAT – Arguments in favour of VAT –

Difficulties in administering VAT – Set off / Input Tax credit – Carrying over of Tax credit –
Registration – TIN – Returns – Assessment of VAT Liability – Declaration form – Service
Tax – Tax on different services – Rate of Service Tax.

REFERENCE BOOKS

1. Central Excise Act.

2. Customs Act
3. Central Sales Act
4. Practical Approach to Income Tax – Ahuja Girish and Gupta Ravi
5. Students Guide to Income Tax by Dr. Vinod K. Singhania and Monica Singhania.
6. Indirect Taxes - Datty
7. Business Taxation - T.S. Reddy & Dr. Y. Hariprasad Reddy
 BUSINESS STATISTICS & O.R. – II (Allied) – BTZ4A

UNIT –I

Time Series Analysis – Trend – Seasonal Variation.

UNIT – II

Index Numbers – Aggregative and Relative Index – Chain and Fixed Index –
Wholesale Index – Cost of Living Index.

UNIT -III

Probability – Addition and Multiplication Theorem – Conditional probability –

Bayer’s Theorem ( without proof) – Simple problems.

UNIT – IV

Sampling Techniques – Types of Sample and Sampling procedures – Tests of

Significance – Normal , t, F, Chi –square – Simple problems.

UNIT -V

Assignment and Transportation Problems.

REFERENCE BOOKS

1. Statistical Methods – S.P. Gupta, Sultan 2000.

2. Introduction to Operations Research – Dr. P.R. Vittal, Margham Publications

3. Statistics - Elhance

4. Operations Research – Hira and Gupta, S. Chand.

5. Operations Research – Handy and A. Taha, Macmillan Publishers

 V SEMESTER

COST ACCOUNTING – BPZ5A

UNIT I

Nature and scope of Cost Accounting, Cost analysis, concepts and Classifications.
Installation of costing systems, cost centres and profit centers.

UNIT II

Cost sheets, tenders and quotations. Reconciliation of cost and financial accounts.

UNIT III

Material purchase control, Level, aspects, need and essentials of material control.
Stores control – Stores Department , EOQ , Stores records, ABC analysis, VED analysis.
Material costing – Issue of materials – FIFO, LIFO, HIFO, SAM, WAM, Market price, Base
stock method and standard price method.

UNIT IV

Labour cost – Computation and control. Time keeping, Methods of wage payment –
Time rate and piece rate system. Payroll procedures.Idle time and over time.Labour turnover.

UNIT V

Overheads – Classification, Allocation, Apportionment and Absorption.

Accounting and control of overheads – Manufacturing, Administration, Selling and
Distribution (Primary and Secondary Distribution) Machine Hour Rate.

REFERENCE BOOKS

1. Jain S.P. and Narang K.L. – Cost Accounting.

2. Khanna B.S., Pandey I.M. Ahuja G.K. and Arora M.N. – Practical costing.
3. T.S. Reddy and Y. Hariprasad Reddy – Cost Accounting
4. N.K. Prasad and V.K. Prasad – Cost Accounting.
5. Saxena and Vashist – Cost Accounting.
6. Hansen / Mowen – Cost Management Accounting and Control.
 PRACTICAL AUDITING – BPZ5B

UNIT I
Meaning and definition of auditing – Distinction between auditing and accounting –
objectives – Advantages and limitations of audit – scope of audit – classifications of audits –
Audit planning, meaning – Audit programme, meaning, objectives and contents – audit note
book, contents, usefulness of audit note book – Audit working papers, meaning. Ownership
and custody – Test checking and Routine checking, meaning- Internal control, meaning ,
definition, objectives, Technique for evaluation of internal control system – Internal check,
meaning, objectives, difference between internal control, Internal check and internal audit.

UNIT II
Vouching, meaning and definitions, objectives – Trading transactions – audit of
ledger- Scrutinizing of ledgers - vouching of cash receipts and payments. Vouching of
outstanding assets and liability – verification, meaning objectives and process – valuation of
assets and liabilities- Distinction between verification and valuation.

UNIT III
Depreciation and reserves – meaning – Auditor’s duty with regard to depreciation –
Reserves and provisions- Distinguish reserves and provision – Depreciation of wasting
Assets.

UNIT IV
Appointment of auditors – appointment of first auditor – appointment by central
government – filling of casual vacancy – Appointment by special resolution – Re-
appointment and compulsory re-appointment – ceiling on the number of Auditorship -
Removal of auditor – Remuneration - auditors lien – qualification and disqualification –
Duties of the company auditor – Rights and powers of auditors – different classes of auditors
– Audit Report – Preparation and Presentation.

UNIT V
EDP audit – meaning -Division of auditing in EDP environment – Impact of
computerization on audit approach – online computer system audit – Types of online
computer systems – audit around with the computers – procedure of audit under EDP system.

Reference Books :

1. Auditing – D.P. Jain KonarkPublishersPvt. Ltd.

2. Auditing, Principles and practice – Ravinder Kumar and virender Sharma, East ern
economy edition.
3. Practical Auditing – B.N. Tandon Sultan Chand and Co.,
4. Contemporary Audinting, Kamal Gupta Tata MC Graw Hill.
 ENTREPRENEURIAL DEVELOPMENT – BPZ5C

UNIT I

Concept of Entrepreneurship
Entrepreneurship – Meaning – Types – Qualities of an Entrepreneur – Classification
of Entrepreneurs – Factors influencing Entrepreneurship – Functions of Entrepreneurs.

UNIT II

Entrepreneurial Development Agencies.

Commercial Banks – District Industries Centre – National Small Industries
Corporation – Small Industries Development Organisation – Small Industries Service
Institute. All India Financial Institutions – IDBI – IFCI – ICICI – IRDBI

UNIT III

Project Management
Business idea generation techniques – Identification of Business opportunities –
Feasibility study – Marketing, Finance, Technology & Legal Formalities -Preparation of
Project Report – Tools of Appraisal.

UNIT IV

Entrepreneurial Development Programmes (EDP) – Role, relevance and

achievements – Role of Government in organizing EDPs – Critical evaluation.

UNIT V

Economic development and entrepreneurial growth

Role of entrepreneur in economic growth – Strategic approaches in the changing
Economic scenario for small scale Entrepreneurs – Networking, Niche play , Geographic
Concentration, Franchising / Dealership – Development of Women Entrepreneurship.

REFERENCE BOOKS :
1. Srinivasan N.P. – Entrepreneurial Development
2. Saravanavel – Entrepreneurial Development
3. Vasant Desai – Project management
4. Jayashree Suresh – Entrepeneurial development
5. Holt – Entrepreneurship – New Venture Creation
6. J.S. Saini & S.I. Dhameja – Entrepreneurship and small business.
7. P.C. Jain – Handbook for New Entrepreneurs
8. Dr. C.B. Gupta & Dr. S.S. Khanka – Entrepreneurship and Small Business.
 FINANCIAL MANAGEMENT – BPZ5D
Theory : 15 Problems : 60

UNIT I

Meaning, objectives and Importance of Finance – Sources of finance – Functions of

financial management – Role of financial manager in Financial Management.

UNIT II

Capital structures planning - Factors affecting capital structures – Determining Debt

and equity proportion – Theories of capital structures – Leverage concept.

UNIT III

Cost of capital – Cost of equity – cost of preference capital – Cost of debt – Cost of
retained earnings – weighted Average (or) composite cost of capital (WACC)

UNIT IV

Dividend policies – Factors affecting dividend payment - Company Law provision on

dividend payment –Various Dividend Models (Walter’s Gordon’s – M.M. Hypothesis)

UNIT V

Working capital – components of working capital – working capital operating cycle –

Factors influencing working capital – Determining (or) Forecasting of working capital
requirements.

Reference Books :

1. Financial Management - I.M. Pandey

2. Financial Management – Prasanna Chandra
3. Financial Management – S.N. Maheswari
4. Financial Management – Y. Khan and Jain
 INCOME TAX LAW AND PRACTICE –I – BVZ5A
Theory : 15 Problems : 60

UNIT I
Meaning and features of income –Important definitions under the Income Tax Act –
Tax Rates of Individual Assessee – Residential status - Scope of total income – Capital and
revenue –Incomes exempt from tax.

UNIT II
Heads of income - Salaries – Allowances – Perquisites and their valuations -
Deductions from salary – Gratuity – Pension – Commutation of pension – Leave Salary –
Profits-in-lieu of salary - Provident funds – Deductions under section 80C.

UNIT III
Income from House property – Definition of annual value – Deductions from annual
value – Computation of income under different circumstances.

UNIT IV

Income from Business or Profession -Allowable and not allowable expenses –

General deductions – Provisions relating to depreciation – deemed business profits –
Undisclosed Income / Investments - compulsory maintenance of books of accounts – audit of
accounts of certain persons - special provision for computing incomes on estimated basis –
Computation of income from business or profession.

UNIT V

Assessment of Individuals (Covering incomes under Salary, House Property, Business

or Profession including sec. 80C – Computation of Tax) - Filing of Return – Various Return
Forms – Permanent Account Number (PAN) and its usage.

Reference Books
1. Students Guide to Income Tax – Dr. Vinod K. Singhania, Taxman Publications Pvt.
Ltd.
2. Income Tax Law & Accounts, Dr. Mehrotra& Goyal SahityaBhavan Publications.
3. Income Tax Law & Practice V.P. Gaur & D.B. NarangKalyani Publishers.
4. Income Tax Theory, Law & Practice – T.S. Reddy and Y Hariprasad Reddy Margham
Publications.
 VI SEMESTER

ADVANCED COST ACCOUNTING – BPZ6A

UNIT I

Methods of Costing : Unit Costing – Tenders or Quotations – Job Costing – Batch

Costing EBQ.

UNIT II

Contract Costing – Preparation of Contract Account – Contractee Account –

Preparation of Balance Sheet.

UNIT III

Process Costing – Features of Process Costing – Process Accounts – Process Losses

and Gains.

UNIT IV

Operating Costing – Transport , Power Supply, Cinema Theater.

UNIT V

Marginal Costing as a Technique – Marginal Costing – BEP Analysis – Profit

Planning - Contribution – Key Factor – Margin of Safety.

Marginal Costing – Decision – making - Sales – Mix Exploring New Markets –

Make or Buy Decisions – Shut down or Continue.

REFERENCE BOOKS

1. S.P. Jain and K.L. Narang

2. P.T. Pattanshetty and Dr. Palekar
3. S.P. Iyengar
4. Khanna, Pandey, Ahuja and Arora
5. T.S. Reddy and Y. Hariprasad Reddy
6. Saxena and Vashist
7. Hansen/Mowen
 MANAGEMENT ACCOUNTING - BPZ6B
UNIT I

Management Accounting – Meaning, scope, importance and limitations Management

Accounting vs. Cost Accounting. Management Accounting vs. Financial Accounting.

UNIT II

Analysis and Interpretation of Financial Statements – Nature, objectives, tools –

Methods – Comparative Statements, Common Size statement and trend analysis.

UNIT III

Ratio Analysis – Interpretation, benefits and limitations - Classification of ratios –

Liquidity, Profitability, turnover, capital structure and leverage.

UNIT IV

Funds flow and Cash flow statements.

Budgets and budgetary control – Meaning, objectives, merits and demerits – Types of
Budgets – Production, Cash and Flexible Budgets.

UNIT V

Capital Expenditure Control – Capital Budgeting Techniques – Pay Back Period –

Accounting Rate of Return – Net Present Value Method.

REFERENCE BOOKS

1. Dr.Maheswari S.N. – Management Accounting.

2. Chadwick – The Essence of Management Accounting
3. Charles T.Horngren and Gary N.Sundem – Introduction to Management
Accounting.
4. Sharma and Shashi K.Gupta – management Accounting
5. T.S. Reddy &Dr. Y.Hariprasad Reddy – Management Accounting.
6. Hansen-Mowen – Cost management Accounting and Control.
 BUSINESS ENVIRONMENT – BPZ6C

UNIT – I

The concept of Business Environment - its nature and significance – Brief overview
of political – Cultural – legal – economic and social environments and their impact on
business and strategic decisions.

UNIT-II

Political Environment – Government and Business relationship in India – Provisions

of Indian constitution pertaining to business.

UNIT –III

Social Environment – Cultural heritage – Social attitudes – impact of foreign culture –

castes and communities – joint family systems – linguistic and religious groups – Types of
social organization – social responsibilities of business.

UNIT –IV

Economic Environment – Economic systems and their impact of business – Macro

Economic parameters like GDP -growth rate population – Urbanisation - Fiscal deficit –
Plan investment – per capita income and their impact on business decisions – Five Year
Planning.

UNIT –V

Financial Environment – Financial system – Commercial Banks – Financial

Institutions – RBI Stock Exchange – IDBI – Non-Banking Financial Companies (NBFCs).

REFERENCE BOOKS

1. Sankaran.S. – Business Environment

2. Francis Cherunilam – Business Environment
3. Aswathappa – Business Environment
4. Daasgupta&Sengupta – Government and Business in India.
5. Srinivasan.K. – Productivity and social Environment.
 INCOME TAX LAW AND PRACTICES –II – BVZ6A
Theory : 15 Problems : 60

UNIT I

Income under capital gains – Short term, long term capital gains – certain transactions
not included as transfer – cost of acquisition – cost of improvement – Indexation of cost-
Capital gains under different circumstances- Exempted capital gains- computation of capital
gains.

UNIT II

Income from other sources – their computation – grossing up – deductions in

computing income under the head and other related provisions.

UNIT III

Clubbing of Income – Deemed incomes – Provisions of the Act relating to clubbing of

income – Set off - Carry forward and set off of losses.

UNIT IV

Permissible deductions from gross total income – Sec. 80C, 80CCC, 80CCCD, 80DD,
80DDB, 80E, 80G,80GG,80GGA, 80QQB, 80RRB, 80U - Assessment of Individual
(Covering Capital gains, Income from other sources including the above mentioned
deductions – Computation of Tax).

UNIT V

Income Tax Authorities – Powers of the central Board of Direct Taxes (CBDT),
Commissioners of Income Tax and Income Tax officers – Assessment Procedures – Self
Assessment – Best Judgement Assessment – Income Escaping Assessment (Re assessment)
- Advance payment of Tax – Meaning and Due dates – Deduction of Tax at source -
Meaning.

References Books

1. Students Guide to Income Tax – Dr. Vinod K. Singhania, Taxman Publications Pvt.
Ltd.
2. Income Tax Law & Accounts, Dr. Mehrotra& Goyal SahityaBhavan Publications.
3. Income Tax Law & Practice V.P. Gaur & D.B. NarangKalyani Publishers.
4. Income Tax Theory, Law & Practice – T.S. Reddy and Y Hariprasad Reddy Margham
Publications.
 HUMAN RESOURCES MANAGEMENT – BVZ6B
UNIT I

Nature and scope of Human Resources Management – Differences between personnel

management and HRM – Environment of HRM – Human resource planning – Recruitment –
Selection – Methods of Selection – Uses of various tests – interview techniques in selection
and placement.

UNIT II

Induction – Training – Methods – Techniques – Identification of the training needs –

Training and Development – Performance appraisal – Transfer – Promotion and termination
of services – Career development.

UNIT III

Remuneration – Components of remuneration – Incentives – Benefits – Motivation –

Welfare and social security measures.

UNIT IV

Labour Relation – Functions of Trade Unions – Forms of collective bargaining-

Workers’ participation in management – Types and effectiveness – Industrial Disputes and
Settlements (laws excluded)

UNIT V

Human Resource Audit – Nature – Benefits – Scope – Approaches.

REFERENCE BOOKS :

1. Human Resource Management – V S P Rao

2. Human Resource Management – Ashwathappa
3. Human Resource Management – Garry Deseler
4. Human Resource Management – L M Prasad
5. Human Resource Management – Tripathi.