ALAGAPPA UNIVERSITY (Accredited with ‘A’ Grade by NAAC) KARAIKUDI – 630 003 TAMILNADU
Total Page：16
File Type：pdf, Size：1020Kb
ALAGAPPA UNIVERSITY (Accredited with ‘A’ Grade by NAAC) KARAIKUDI – 630 003 TAMILNADU DIRECTORATE OF DISTANCE EDUCATION (Recognized by Distance Education Council (DEC), New Delhi) POST GRADUATE / P.G.DIPLOMA /CERTIFICIATE COURSE PROGRAMMES REGULATIONS AND SYLLABI Copy Right Reserved For Private use only Copy Right Reserved For Private use only ALAGAPPA UNIVERSITY, KARAIKUDI DIRECTORATE OF DISTANCE EDUCATION REGULATIONS AND SYLLABI P.G. / P.G. DIPLOMA Sl.No. Course Page No. 1 M.Com 3-14 2 M.Com(F&C) 15-25 3 M.A.(Tamil) 26-33 4 M.A.(English) 34-42 5 M.A.(History) 43-55 6 M.A.(Education) 56-74 7 M.A.(Sociology) 75-87 8 M.A.(Personnel Management & Industrial 88-98 Relations) 9 M.A.(Master of Journalism and Mass 99-109 Communication) 10 M.A.(Child Care & Education) 110-121 11 M.Sc(Mathematics) 122-132 12 M.Sc(Information Technology) 133-156 13 M.Sc(Computer Science) 157-173 14 Master of Library and Information Science 174 -182 (MLIS) (One year) 1 14 M.Sc(Physics) 183 - 203 15 M.Sc(Chemistry) 204 – 227 16 M.Sc(Botany with Specialization in Plant Bio- 228 – 241 Technology) 17 M.Sc(Zoology) 242 - 243 18 P.G.Dip. in (Personnel Management & 263 – 268 Industrial Relations) 19 P.G.Dip. in (Business Management) 269 – 275 20 P.G.Dip. in (Hospital Administration) 276 – 282 21 P.G.Dip. in (Sports Management) 283 – 287 22 P.G.Dip. in (Human Resource Management) 288 - 293 23 P.G.Dip. in (Yoga Education) 294 – 351 2 Course : M.Com. Mode : Distance Education Duration : Two years Eligibility : Any degree from a recognised University with Commerce/ Accountancy as a subject Medium : English and Tamil COURSE OF STUDY & SCHEME OF EXAMINATIONS Subject Code Title Marks I YEAR 1.1 Management Concepts 100 1.2 Advanced Accounting 100 1.3 Business Environment 100 1.4 Management Accounting 100 1.5 Financial Services 100 II YEAR 2.1 Marketing Management 100 2.2 Investment Analysis and Portfolio Management 100 2.3 Financial Management 100 2.4 Advanced Cost Accounting 100 2.5 Principles of Personnel Management 100 1000 Total 3 Paper 1.1: MANAGEMENT CONCEPTS UNIT I Management: Definition – Nature – Scope and functions – Evolution of management thought – Relevance of management to different types of organisation like, Insurance, Hospitals, Universities, Hotels, Social Service organisations etc. UNIT II Planning: Nature, importance and strategic considerations in planning – Planning premises – Components of planning as objectives, policies, strategies, procedures, methods, rules, projects and budgets – Planning process – Decision making – Meaning – Importance – Types – Process. UNIT III Organising: Nature, purpose and kinds of organisation – Structure – Principles and theories of organisation – Departmentation – Span of control – Line and staff functions – Authority and responsibility – Centralisation and decentralisation – Delegation of authority – Committees – Informal organisation. UNIT IV Staffing: General principles and importance – Motivation: Meaning – Importance – Types – Theories – Communication: Meaning – Types – Process – Barriers – Overcoming barriers – Leadership: Meaning – Styles – Essential qualities. UNIT V Controlling: Objectives and process of control – Devices of control – Integrated control – Special control techniques – Coordination – Need and techniques. UNIT VI Recent trends and new perspectives in management - Strategic alliances – Core competence – Business process reengineering – Total quality management – Bench marking. REFERENCE BOOKS : 1. Stoner and Wanker: Management, Prentice Hall. 2. Koontz and O‘Donnel: Management: A Systems Approach, Tata McGraw Hill. 3. Weihrich and Koontz: Management: A Global Perspective, McGraw Hill. 4. John Argenti: Management Techniques: A Practical Guide. 5. Gene Burton and Manab Thakur: Management Today: Principles and Practice, Tata McGraw Hill. 6. Griffin: Management. 4 Paper 1.2: ADVANCED ACCOUNTING UNIT I Accounting Systems: Cash and mercantile systems – Accounting concepts – Principles – Accounting standards. UNIT II Single Entry System: Calculation of profit – Statement of Affairs method – Conversion of single entry into double entry system – Preparation of profit and loss account and balance sheet under single entry system. UNIT III Partnership Accounts – Admission, retirement and death of partners – Amalgamation of firms – Dissolution – Piecemeal distribution – Sale to a company. UNIT IV Company Final Accounts – Profit prior to incorporation. UNIT V Accounting for company amalgamation – Absorption – External reconstruction – Capital reduction and internal reconstruction. UNIT VI Holding Company Accounts – Computation of capital profit, revenue profit, minority interest – Cost of control/ capital reserve – Preparation of consolidated profit and loss account and balance sheet. REFERENCE BOOKS : 1. Jain and Narang: Advanced Accountancy. 2. Arulanandam and Raman: Financial Accounting. 3. Shukla M C: Advanced Accounting. 5 Paper 1.3: BUSINESS ENVIRONMENT UNIT I Business Environment: Concept – Significance – Factors – Environmental influence on business – Environmental Scanning for business planning. UNIT II Social and Cultural Environment: Demographic trend – Indian social structure – Caste and communal systems – Interplay of various systems. UNIT III Entrepreneurial Culture: Emerging entrepreneurial class – Ethos: Business ethics – Meaning – Need – Enforcing agencies – Social Responsibility: Responsibility towards various interest groups – Social cost benefit analysis. UNIT IV Political Environment: Fundamental rights – Directive principles of State Policy – Centre-State relations – Impact of political environment on business - Economic Environment: Basic economic systems – Capitalism, socialism, communism, mixed economy – Characteristics of Indian economic system. UNIT V State Policies: Monetary policy – Control of money supply and credit control impact on business – Fiscal Policy – Public debt, budgets, direct and indirect taxation impact on business – Industrial Policy – New industrial policy. UNIT VI Technological Environment: Choice of technology – Problems in selecting appropriate technology – Implications to business. REFERENCE BOOKS : 1. Adhikary: Business Environment. 2. Dutt and Sundaram: Indian Economy. 3. Srinivasan N P and Gupta: Enterepreneurship Development. 4. Cherunilam: Business and Government. 5. Mamoria and Mamoria: Business Planning and Policy. 6 Paper 1.4: MANAGEMENT ACCOUNTING UNIT I Management Accounting: An introduction – Definition – Scope – Objectives – Functions – Role – Importance – Limitations – Management accounts Vs Financial accounting and Cost accounting – Installation of management accounting system – Tools of management accounting – Reporting. UNIT II Financial Statement Analysis: Financial Statements – Nature and limitations of financial statements – Analysis and Interpretation – Comparative statements – Common size statements – Criticism of published accounts and cost accounting. UNIT III Ratio Analysis: Types – Profitability ratios – Turnover ratios – Liquidity ratios – Proprietary ratios – Market earnings ratios – Factors affecting efficiency of ratios – How to make effective use of ratio analysis – Uses and limitations – Construction of profit and loss account and balance sheet with ratios and relevant figures. UNIT IV Fund Flow, Cash Flow Analysis: Fund Flow: Need and meaning – Preparation of schedule of change in working capital and the fund flow statement – Projected fund flow statement – Managerial uses and limitations of fund flow analysis - Cash Flow: Need – Meaning – Preparation of cash flow statement – Managerial uses of cash flow statement – Limitations – Differences between fund flow and cash flow analysis. UNIT V Budgeting: Meaning of Budget and Budgetary Control – Importance – Limitations – Classification of budgets and budgets preparation – Fixed and flexible budgeting – Performance budgeting – Zero-base budgeting. UNIT VI Marginal Costing and Break Even Analysis: Definition – Marginal costing Vs Absorption costing – Justification for marginal costing – Marginal cost sheet – Segregation of semivariable costs – Contribution – Key factor – Managerial uses of marginal costing – Pricing decisions – Level of activity planning – Mix of sale – Profit planning techniques – Make or buy decisions – Break-even Analysis: Break-even Analysis – Break-even chart and graph – P/V ratio – Margin of Safety – Assumptions of break – Even analysis – Limitations of break-even analysis – Advantages and limitations of marginal costing – Differential costing. REFERENCE BOOKS : 1. Maheswari: Management Accounting. 2. Srinivasan N P: Management Accounting. 3. Khan and Jain : Financial Management. 7 Paper 1.5: FINANCIAL SERVICES UNIT I Nature and various facets of financial service industry – Analysis of financial services – Ned for financial innovation – Financial services and market environment – Development of financial markets – Global integration of financial market – Finance Companies: Functions, strengths and weaknesses. UNIT II Commercial Banking and their fund based and non-fund based financial services – Leasing, hire purchase financing: Salient features, guidelines, functions – Mutual Funds: Types of mutual funds – Floatation – Asset management company of mutual funds – Regulations. UNIT III Factoring – Forfeiting – Securitisation – Venture capital – Consumer finance and credit cards: Salient features, guidelines, functions – Strategies involved in financing. UNIT IV Merchant Banking including public issue management – Underwriting – Portfolio management –