Dr.B.R.Ambedkar University, Srikakulam

Transcription

1 Dr.B.R.Ambedkar University, Srikakulam Revised Syllabus for P.G. Courses with Choice Based Credit System (CBCS) for the academic year

2 MASTER OF BUSINESS ADMINISTRATION CP 101: PERSPECTIVES OF MANAGEMENT Objective: to familiarize the students with the theory and practice of management. Unit I: Management Evolution of Management Thought -Principles of Management Functions of Management - Social Responsibility of Management. Unit II: Planning Nature, Purpose and Importance of Planning-Types of Plans-Steps in Planning-Planning Premises and Forecasting Management by Objectives - Decision Making-Decision Tree Analysis. Unit III: Organization Principles of Organization Formal and informal Organization Organization Structure Line and Staff Relations Delegation Decentralization Span of Control. - Staffing Recruitment - Selection - Training - Performance Appraisal. Unit IV: Directing- Leadership Theories and Styles Motivation Theories: Maslow s Theory and Herzberg s Theory. Unit- V: Control-Importance, Steps, Processes, Techniques-PERT/CPM-Total Quality Management Corporate Governance Business Ethics Green Management (Case Study is compulsory in all Units) 1. P. Subba Rao, Management Theory and Practice, Himalya Publication Ltd 2. T. Ramaswamy, Principles of Management, Himalya Publication Ltd 3. A.Pardhasardhy&R.SatyaRaju: Management Text and Cases, Prentice Hall of India. 4. AS Lather, M Handa, Cases in Management, Wsdom, Delhi 5. Heinz Weihrich& Harold Koontz, Essentials of Management, Tata-McGraw Hill,ND 6. JS Chandan, Management: Theory & Practice, Vikas, New Delhi 7. RW Griffin, Management: Principles and Applications, Cengage,New Delhi 8. PremVrat,KKAhuja& PK Jain, Management Cases, Vikas, New Delhi 9. Laura P Hartman, A Chatterjee, Perspectives in Business Ethics, TMH, ND 10. Peter F Drucker, The Practice of Management, McGraw Hill 29

3 102: ACCOUNTING FOR MANAGEMENT Objective: to develop an insight of postulates, principles and techniques of accounting and utilization of financial and accounting information for planning, and decisionmaking. Unit-I: Accounting for Management- Nature and Scope-Management Process and Accounting-Financial Accounting Vs Cost Accounting Vs Accounting for Management- Role of Accountant in Modern Organization. Unit-II: Financial Accounting System-Generally Accepted Accounting Principles (GAAP) and Accounting Standards Governing Financial Statements-Contents of Profit and Loss Account-Balance Sheet (Theory only) Unit-III: Elements of Cost-Cost Sheet Preparation Absorption Vs Marginal Costing- Cost Volume Profit Analysis-Cost Behavior- Breakeven Analysis-Contribution Approach-Profit Planning. Unit-IV: Cost Concepts for Decision making-decision Making Process-Decision Situation-Sales Volume Decisions-Pricing and Special Order Pricing-Make/Buy Decisions-Product Decisions-Addition, Deletion and Alteration of Mix-Plant Shutdown Decision. Unit-V: Budgeting-Types of Budgets-Financial Vs Operation Budgets-Short Term Vs Long Term Budgets-Preparation of Sales Budgets-Purchase Budgets-Expenditure Budgets for Material, Labour and Overheads-Construction of Cash Budget-Flexible Budget-Master Budget-Management Control and Budgeting-Performance Budgeting and Zero Based Budgeting. Case Study is compulsory in all Units. 1. I.M.Pandey: Management Accounting Vikas Publishing House.ND 2. Jawahar Lal-Accounting for Management-Himalaya Publishing House 3. Marriot, Introduction to Accounting, Sage Response Books. 4. Hug Coombs and David Hobbs and Elis Jenkins, Management Accounting: Principles and Applications, Sage Response Books. 5. I.Madu Gowda-Accounting for Management Himalaya Publishing House 6. T.P.Ghosh: Fundamentals of Management Accounting, Excel Publications. 7. Chakraborty, Hrishikesh-Management Accountancy, Oxford University 8. N.M.Singhvi, Management Accounting, Text and Cases, Prentice Hall 9. Paresh P.Shah, Management Accounting, Wiley India, New Delhi Publications. 10. Horngren, C.T., introduction of Management Accounting,, Prentice Hall of India. 11. Khan and Jain, Management Accounting, Tata Mc Graw Hill, Delhi. 30

4 12. J.C.Varshney: Financial and Management Accounting, Wisdom Publication. 13. Horngren Sundem Stratton management Accounting, Prentice Hall 14. Sekhar-Management Accounting, Oxford. 103: BUSINESS ENVIRONMENT Unit-I: Business: Nature, Characteristics, scope and objectives. Business Environment: Components and Significance-Economic Scope- Cultural, Political, Technological and external Factors influencing Business Environment Internal and International factors. Emerging trends in Indian Business Environment. Unit-II: Industrial Policies-1956, 1991 New Economic Policy Liberalization, Privatization, and globalization Perspectives of New Economic Policy-subsequent Policy statements- Regulations. Unit-III: Indian Companies-Competitiveness, Challenges. Competition Act 2002 Corporate Social Responsibilities, Ethics in Business-. Corporate Governance. Unit-IV: Financial Environment: Monetary and Fiscal policies-financial Market Structure: Capital market, Stock Exchanges-Labour welfare and social security. Unit-V: External sector: Foreign trade, Balance of payments, Trade in Services, Foreign Direct Investments. WTO provisions and India. 1.Francis Cherunilam: Business Environment-Text 7 Cases 2. Suresh Bedi: Business Environment, Excel, New Delhi. 3. K.Aswathappa, Essentials of business Environment Himalaya Publishing House 4. M.Adhikari, Economic Environment Management of Business. 5. Misra & Puri, Economic Environment for Business Himalaya Publishing House 6.Pandey G.N., Environmental Management, Vikas Publishing House. 7. Misra & puri, Indian Economy-Himalaya Publishing House 8. Raj Agarwal: Business Environment, Excel Publications. 9. Govt. of India, Latest Economic Survey. 31

5 104 MANAGERIAL ECONOMICS Objective: The objective of this course is to enable the students to understand economic concepts and demand, economic optimisation and their application in management decision-making Unit I- Introduction: Nature and Scope of Managerial Economics; Objectives of the FirmTraditional Theory, Sales and Revenue Maximizing Theories, Managerial Theories and Behavioral Theories; Profit Maximization. Vs. Wealth Maximization. Unit II Demand Analysis: Demand-Meaning, Determination of Demand, Demand Function; Law of Demand; Elasticity of Demand Price, Income, Cross., Demand Forecasting, Demand Forecasting Methods for Existing and New Products, Criteria for Good Forecasting Method. Unit III Production Analysis: Production Function Law of Variable Proportions, Isoquants and Is cost Curves, and Returns to Scale; Cobb-Douglass production function and Constant Elasticity of substitution Cost concepts, short run and long run cost curves and Cost Oriented Pricing Methods. Unit IV Market Analysis: Price and Output Determination under Perfect Competition, Monopoly, Oligopoly and Monopolistic Competition Profit Meaning and Profit Theories Profit Planning Measurement. Unit V Economic Optimization: Economic Problems and Optimization Techniques Unconstrained and Constrained Optimization., Macro concepts - trade cycle, inflation, monetary and physical policies Dean, Joel: Managerial Economics, PHI. 2. Peterson H.Craig, Lewis W.Chris and Jain Sudhir K.Managerial Economics, person Education, Trivedi M.L: Managerial Economics, Theory and Applications, Tata Mcgraw Hill Publishing Company, Suma Damodaran - Managerial Economics, Oxford University press. 5. Mehta, P.L: Managerial Economics, text and Csaed, S.Chand & Co. 6. Mithani, D.M: Managerial Economics, Theory and Applications, Himalaya Publishing. 7. Attmanad; Managerial Economics, Excel publications. 8. G.S.Gupt, Macro Economics:- Theory and Applications, Tata McGraw Hill. 9. Dwivedi, D.N.Macro Economics: Theory and Applications, Tata McGraw Hill 32

6 105: MANAGERIAL COMMUNICATION SKILLS Objective: to develop good communication skills in students for their future jobs and endeavours in the corporate word. Unit I: Role of Communication in Business Objectives, Process of Communication HCP Media of Communication, Written, Oral, Visual Communication and Audio Visual Communication Silence Developing Listening Skills Improving Non Verbal Communication skills Understanding Cultural Effects of Communication. Unit II: Managing Organization Communication formal and informal Communication Intra and Personal Communication Models for Inter Personal Communication Exchange Theory, Johari Window and Transactional Analysis. Unit III: Managing Motivation to Influence Interpersonal Communication Inter Personal Perception Role of Emotion in Inter Personal Communication Communication Style Barriers of Communication Gateways to Effective Interpersonal Communication. Unit IV: Business Writing Skills Significance, Essentials of Business Correspondence, Business Letter and Forms, Oral Presentations -Meetings, Telephone Communication Use of Technology in Business Communication-mail Messages. Unit V: Report Writing Meaning and Significance; Stricture of Report; Special reporting; formal and Informal Report, Organization of Press Report. (Record work and Practical Activity is compulsory) 2. C.S.Rayudu, Communication Himalaya Publishing House. 3. Biswajit Das: Business Communication Personality Development, Excel 4. McGrath, Basic Mangerial Skills for All 5th ed., Prentice Hall of India. 5. Hormai, Pradan, Business Communication - Himalaya Publishing House. 6. Urmila Rai & S.M.Rai, Business Communication, Himalaya Publishers. 7. Meenalshi Raman Business Communication Oxford University Press. 8. Parag Diwan: Business Communication, Excel Publications. 9. Lesikar I Flatley, Basic Business Communication, Tata MacMillan 10. Nageswara Rai, Communication Skills Himalaya Publishing House. *** 33

7 106: ORGANIZATION BEHAVIOUR Objective: Students acquaint with the knowledge of how organizations work and why people behave as they do in work settings. Students can improve ability to analyse and understand organizational situations in terms of OB theories and concepts. It Improve skills in reacting appropriately to organizational situations using OB concepts. Subject also improves ability to create and maintain healthy and productive work environments. Unit I: Organisation Behaviour Definition, Scope-Fundamental Concepts of OB Elements of OB Contribution to various disciplines to OB Foundation of Individual Behaviour, Values, Attitude, Job Satisfaction, Personality, Perception, Emotion. Unit II: Motivation Definition - Theories of Motivation Group Dynamics and Teams Leadership Difference between a Leader and a Manager - Styles of Leadership Managerial Grid. Unit III: Conflict Definition - Functional and Dysfunctional Conflict Organizational Conflict Causes and Consequences Conflict Resolution Techniques Conflict Continuum Transactional Analysis Johari Window. Unit IV: Organizational Change and Development Change - Nature of Change Change Options Change Process Resistance to Change Individual Resistance and Group Resistance Overcoming Resistance to Change - Organizational Development. O D Interventions. Unit V: Organizational Culture Creating an Ethical Organization Stress Source of Stress Principles of Stress Management - Organizational Effectiveness. Recommended Books: Stephen P Robbin Organizational Behaviour Fred Luthan Organizational Behaviour Keith Daddvis Human Behaviour at Work Mc Shane and Von Glinow Organizational Behaviour Udai Pareek Understanding Organizational Behaviour HERSEY Paul & Ken Blanchard Management of Organizational Behaviour P.S.Rao Management of Organizational Behaviour Suja R Nair Organizational Behaviour: Text and Cases Robin Finchman & Peter Rohodes Principal of Organizational Behaviour R.Satya Raju & A Parthasarathy Management: Text and cases K.Aswanthappa Organizational Behaviour Arun Kumar & N Meenakshi Organizational Behaviour M N Mishra Organizational Behaviour 34

8 Dr. B. R. AMBEDKAR UNIVERSITY, SRIKAKULAM General Regulations relating to POST GRAUDATE AND PROFESSIONAL COURSES Syllabus under Credit Based Semester System ( with effect from ) 1. Candidates seeking admission for the Masters/Professional Degree Courses shall be required to have passed the qualifying examination prescribed for the course of any University recognized by Dr. B.R. Ambedkar University, Srikakulam as equivalent there to 2. The course and scope shall be as defined in the Scheme of Instruction and syllabus prescribed. 3. The course consists of 2/4/6 two semesters/year, unless otherwise specified. 4. The candidates shall be required to take an examination at the end of each semester of the study as detailed in the Scheme of Examination. Each semester theory paper carries a maximum of 100 marks, of which 85 marks shall be for semester-end theory examination of the paper of three hours duration and 15 marks shall be for internal assessment 4. (a) Internal Assessment for 15 Marks: Two mid-term exams, one conventional (descriptive) and the second on-line with multiple choice questions for each theory paper shall be conducted. The average of these two mid-term exams shall be taken as marks obtained for the paper under internal assessment. If any candidate appears for only one mid-term exam, the average mark, dividing by two shall be awarded. If any candidate fails to appear for both the mid term exams of a paper, only marks obtained in the theory paper shall be taken into consideration for declaring the result. Each mid-term exam shall be conducted only once. 4. (b) Candidates shall be declared to have passed each theory paper if he/she obtains not less than E Grade ie., an aggregate of 40 % of the total marks inclusive of semester-end and internal assessment marks in each paper. 5. A candidate appearing for the whole examination shall be declared to have passed the examination if he/she obtains a Semester Grade Point (SGP) of 5.0 and a CGPA of 5.0 to be declared to have passed the Course. 6. Not withstanding anything contained in the regulations, in the case of Project Report/Dissertation/ Practical/Field Work/Viva-voce etc., candidates shall obtain not less than D grade, i.e., 50% of marks to be declared to have passed the examination.

9 7. ATTENDANCE: Candidates shall put in attendance of not less than 75% of attendance, out of the total number of working periods in each semester. Only such candidates shall be allowed to appear for the semester-end examination. 7. (a) A candidate with attendance between 74.99% and 66.66% shall be allowed to appear for the semester-end examination and continue the next semester only on medical and other valid grounds, after paying the required condonation fee. 7. (b) In case of candidates who continuously absent for 10 days without prior permission on valid grounds, his/her name shall automatically be removed from the rolls. 7 (c) If a candidate represents the University at games, sports or other officially organized extracurricular activities, it will be deemed that he/she has attended the college on the days/periods 8 Candidates who put in a minimum of 50% attendance shall also be permitted to continue for the next semester. However, such candidates have to re-study the semester course only after completion of the course period for which they are admitted. The candidate shall have to meet the course fees and other expenditure. 9 Candidates who have completed a semester course and have fulfilled the necessary attendance requirement shall be permitted to continue the next semester course irrespective of whether they have appeared or not at the semester-end examination, at their own cost. Such candidates may be permitted to appear for the particular semester-end examination only in the following academic year; they should reregister/ reapply for the Semester examination. The above procedure shall be followed for all the semesters 10. Candidates who appear and pass the examination in all the papers of each and every semester at first appearance only are eligible for the award of Medals/Prizes/Rank Certificates 11. BETTERMENT: Candidates declared to have passed the whole examination may reappear for the same examination to improve their SGPA, with the existing regulations without further attendance, paying examination and other fees. Such reappearance shall be permitted only with in 3 consecutive years from the date of first passing the final examination. Candidates who wish to appear thereafter should take the whole examination under the regulations then in vogue. 12. The semester-end examination shall be based on the question paper set by an external papersetter and there shall be double valuation for post-graduate courses. The concerned Department has to submit a panel of paper-setters and examiners approved by the BOS and the Vicechancellor nominates the paper-setters and examiners from the panel. 13. In order to be eligible to be appointed as an internal examiner for the semester-end examination, a teacher shall have to put in at least three years of service. Relaxation of service can be exempted by the Vice-Chancellor in specific cases. 14. If the disparity between the marks awarded in the semester-end examination by internal and external examiners is 25% or less, the average marks shall be taken as the mark obtained in the

10 paper. If the disparity happens to be more, the paper shall be referred to another examiner for third valuation. In cases of third valuation, of the marks obtained either in the first or second valuation marks, whichever is nearest to the third valuation marks are added for arriving at the average marks. 15. Candidates can seek revaluation of the scripts of the theory papers by paying the prescribed fee as per the rules and regulations in vogue. 16. The Project Report/Dissertation/ Practical/Field Work/Viva-voce etc shall have double valuation by internal and external examiners. 17. A Committee comprising of the HOD, one internal teacher by nomination on rotation and one external member, shall conduct viva-voce examination. The department has to submit the panel, and the Vice-chancellor nominates viva-voce Committee. 18. Grades and Grade Point Details (with effect from admitted batches) S. No Range of Marks Grade Grade Points 1. > 85 % O % 84 % A % - 74 % B % - 66 % C % - 57 % D % - 49 % E < 39 % F (Fail) Incomplete: (Shall be upgraded from E to O Grade on subsequent appearance of the same semester. The corresponding Grade Points will be awarded) I 19. Calculation of SGPA (Semester Grade Point Average) & CGPA (Cumulative Grade Point Average): For example, if a student gets the grades in one semester A,A,B,B,B,D in six subjects having credits 2(S1), 4(S2), 4(S3), 4(S4), 4(S5), 2(S6), respectively. The SGPA is calculated as follows: { 9(A)x2(S1)+9(A)x4(S2)+8(B)x4(S3)+8(B)x4(S4)+8(B)x4(S5)+6(D)x2(S6)} 162 SGPA = = = 8.10 {2(S1) +4(S2) +4(S3) +4(S4) +4(S5) +2(S6)} 20 i. A student securing F grade thereby securing 0.0 grade points has to appear and secure at least E grade at the subsequent examination(s) in that subject. ii. If a student gets the grades in another semester D, A, B, C, A, E, A, in seven subjects having credits 4(S1), 2(S2), 4(S3), 2(S4), 4(S5), 4(S6), 2(S7) respectively,

11 {6(D)x4(S1)+9(A)x2(S2)+8(B)x4(S3)+7(C)x2(S4)+9(A)x4(S5)+5(E)x4(S6)+9(A)x2(S7)} 162 SGPA = = = 7.36 {4(S1) +2(S2) +4(S3) +2(S4) +4(S5) +4(S6) +2(S7)} 22 (9x2+9x4+8x4+8x4+6x2+6x4+9x2+8x4+7x2+9x4+5x4+9x2) 324 CGPA = = = 7.71 (20+22) 42 a) A candidate has to secure a minimum of 5.0 SGPA for a pass in each semester in case of all PG and Professional Courses. Further, a candidate will be permitted to choose any paper(s) to appear for improvement in case the candidate fails to secure the minimum prescribed SGPA/CGPA to enable the candidate to pass at the end of any semester examination. b) There will be no indication of pass/fail in the marks statement against each individual paper. c) A candidate will be declared to have passed if a candidate secures 5.0 CGPA for all PG and Professional Courses. d) The Classification of successful candidates is based on CGPA as follows: i) Distinction CGPA 8.0 or more; ii) First Class CGPA 6.5 or more but less than 8.0 iii) Second Class CGPA 5.5 or more but less than 6.5 iv) Pass CGPA 5.0 or more but less than 5.5 e) Improving CGPA for betterment of class will be continued as per the rules in vogue. f) CGPA will be calculated from II Semester onwards up to the final semester. CGPA multiplied by 10 gives aggregate percentage of marks obtained by a candidate.

12 Dr. B. R. AMBEDKAR UNIVERSITY, SRIKAKULAM COURSE Master of Business Administration ANNEXURE I Eligibility Qualifying Examination for Admission Any Degree

13 ANNEXURE II Master of Business Administration (M.B.A.) SCHEME OF INSTRUCTION First Semester: Course Title of the Paper Compulsory No. of Periods of No. Instruction per Week 101 PERSPECTIVE OF MANAGEMENT Compulsory ACCOUNTING FOR MANAGEMENT Compulsory BUSINESS ENVIRONMENT Compulsory MANAGERIAL ECONOMICS Compulsory MANAGERIAL COMMUNICATION SKILLS Compulsory ORGANIZATION BEHAVIOUR Compulsory QUANTITATIVE TEACHNIQUES Compulsory 5 FOR MANAGEMENT Second Semester: Course Title of the Paper Compulsory No.of Periods of No. instruction per Week 201 Marketing Management Compulsory Financial Management Compulsory Human Resource Management Compulsory Operations Management Compulsory Corporate Legal Framework Compulsory Computer Applications in Management Compulsory Research Methodology for Management Compulsory 5

14 Third Semester: Course Title of the Paper Compulsory/Elective No.of Periods of No. instruction per Week 301 Business policy and Strategic Management Compulsory Operations Research Compulsory International Business Compulsory 5 304(A) Consumer Behaviour & Customer Relationship Management (MM) Elective (B) Financial Markets and Services (FM) Elective 5 304(C) Industrial Relations (HRM) Elective 5 305(A) Sales and Distribution Management (MM) Elective (B) Security Analysis and Portfolio Management (FM) Elective 5 305(C) Compensation Management and Welfare Administration (HRM) Elective 5 Fourth Semester: Course Title of the Paper Compulsory/Elective No.of Periods of No. instruction Per Week 401 Entrepreneurship and Small Enterprise Management Compulsory 5 402(A) Services Marketing Management (MM) Elective 5 402(B) Financial Derivatives (FM) Elective 5 402(C) Performance Management and Counselling (HRM) Elective 5 403(A) Advertising and Brand Management (MM) Elective 5 403(B) Strategic Financial Management (FM) Elective (C) Strategic Human Recourse Management (HRM) Elective 5 404(A) Global Marketing (MM) Elective 5 404(B) International Financial Management (FM) Elective 5 404(C) Inter National Human Resource Management (HRM) Elective 5 In each semester, the student has to attend group discussions, business quiz, seminars, role plays, just a minute (JAM) etc., conducted by the Department. The course offers three specializations, viz., (A) Marketing Management, (B) Financial Management and (C) Human Resource Management. Under dual specialization mode, the Candidate has to choose one specialization out of specializations offered. The Department decides one of the specializations compulsory based on job opportunities in the market. The students shall have to do a project work in the related fields of the course in reputed Organizations/ Companies/ Laboratories etc., for a period of two months at the end of IV Semester. The candidate has to submit the project work dissertation and shall give a seminar on the work done during the project time (Under the supervision of a faculty member) and shall attend for a Viva Voce conducted at the time of final examinations. During all the four semesters the medium of instruction and writing examination is ENGLISH only.

15 Annexure - III Scheme of Examination as per Credit System First Semester: Course No. Title of the Paper Credit Points Max. Marks. Double Valuation (Internal + External) Internal Assessment 101 PERSPECTIVE OF MANAGEMENT ACCOUNTING FOR MANAGEMENT BUSINESS ENVIRONMENT MANAGERIAL ECONOMICS MANAGERIAL COMMUNICATION SKILLS ORGANIZATION BEHAVIOUR QUANTITATIVE TEACHNIQUES FOR MANAGEMENT Total

16 Second Semester: Course No. Title of the Paper Credit Points Max. Marks. Double Valuation (Internal + External) 201 Marketing Management Financial Management Human Resource Management Operations Management Corporate Legal Frame Work Computer Applications in Management Research Methodology for Management Internal Assessment Total

17 Third Semester: Course No. Title of the Paper Credit Points Max. Marks. Double Valuation (Internal + External) Internal Assessment 301 Business policy and Strategic Management Operation Research International Business (A) 304 (B) Fi Consumer Behaviour & Customer Relationship Management (MM) Financial Markets and Services (FM) or (C) Fi Industrial Relations (HRM) 305(A) Sales and Distribution Management (MM) (B) Security Analysis and Portfolio Management (FM) or (C) C Compensation Management and Welfare Administration(HRM) Total

18 Fourth Semester: Course No. Title of the Paper Credit Points Max. Marks. Double Valuation (Internal + External) Internal Assessment 401 Entrepreneurship and Small Enterprises management (A) Services Marketing Management (MM) (B) Financial Derivatives (FM) or (C) Performance Management and Counselling (HRM) 403(A) Advertising and Brand Management (MM) (B) Strategic Financial Management (FM) or (C) Strategic Human Recourse Management (HRM) 404(A) Global Marketing (MM) (B) International Financial Management (FM) or (C) Inter National Human Resource Management (HRM) Project Work Viva-voce * * Single Valuation by Viva-Voce committee. Total Marks: - First, Second, Third & Fourth Semesters put together: = 3000 Total Credits:-First, Second, Third & Fourth Semesters put together: = 116

19 DR. B.R.AMBEDHKAR UNIVERSITY SRIKKAKULAM. ETCHERLA MBA Degree Examination SYLLABUS SEMESTER I 101: PERSPECTIVE OF MANAGEMENT Unit I: Evolution of Management Thought-Concept, Functions and Principles of Management- Social Responsibilities of Management. Unit II: Planning Importance and types of Plans, Planning Premises and Forecasting, Techniques, Decision making Process-Decision Tree Analysis. Unit III: Organization-Importance, formal and Informal Departmentation - Delegation of Authority, Centralization and Decentralization - Span of Management - Line and Staff Relationships Unit-VI: Directing/ Leading Importance - Supervision, Leadership-Theories and Styles - Maslow and Herzberg Theories of Motivation Unit- V: Control - Definition and Process of Control - Techniques of Control - Total Quality Management. Recommended Books: 1. P.SubbaRao-Management Theory & Practice- Himalaya Publishing House 2. David R Hapton, Management, Tata McGraw Hill Publishing Company, New Delhi 3. T.Ramaswami-Principles of Management Himalaya Publishing House 4. Koontz H and Weihrich-Essentials of Management, McGrew Hill, New York 5. S.A.Sherlekar-Management-Himalaya Publishing House 6. R.Satya Raju and A.Parthasaradhi-Management: Tex and Cases, PHI, New Delhi 7. Juran J.M-Leadership for Quality, Free Press, New York 8. Peter F Drucker-The Functions of Management Heinemann, London 9. Manmohan.Prasad-Management Concepts and Practices-Himalaya Publishing House 10. Stoner James, A.F., Freeman Edward and Gilbert Daniel, R.-Management prentice Hall of India, New Delhi 11. Tripathi and Reddy Principles of Management, Tata McGraw Hill, New Delhi Journals Harvard Business Review; Indian Management; Management Review; Vikalpa; Decision; ASCI Journal of Management;

20 SEMESTER I 102: ACCOUNTING FOR MANAGEMENT Unit-I: Accounting for Management- Nature and Scope-Management Process and Accounting- Financial Accounting Vs Cost Accounting Vs Accounting for Management-Role of Account in Modern Organization Unit-II: Financial Accounting System-Generally Accepted Accounting Principles and Accounting Standards Governing Financial Statements-Contents of Profit and Loss Account- Balance Sheet (Theory only) Unit-III: Elements of Cost-Cost Sheet Preparation Absorption Vs Marginal Costing- Cost Volume Profit Analysis-Cost Behavior- Breakeven Analysis-Contribution Approach-Profit Planning. Unit-IV: Cost Concepts for Decision making-decision Making Process-Decision Situation-Sales Volume Decisions-Pricing and Special Order Pricing-Make/Buy Decisions-Product Decisions- Addition, Deletion and Alteration of Mix-Plant Shutdown Decision. Unit-V: Budgeting-Types of Budgets-Financial Vs Operation Budgets-Short Term Vs Long Term Budgets-Preparation of Sales Budgets-Purchase Budgets-Expenditure Budgets for Material, Labour and Overheads-Construction of Cash Budget-Flexible Budget-Master Budget- Management Control and Budgeting-Performance Budgeting and Zero Based Budgeting. 1. I.M.Pandey: Management Accounting Vikas Publishing House.ND 2. Jawahar Lal-Accounting for Management-Himalaya Publishing House 3. Marriot, Introduction to Accounting, Sage Response Books. 4. Hug Coombs and David Hobbs and Elis Jenkins, Management Accounting: Principles and Applications, Sage Response Books. 5. I.Madu Gowda-Accounting for Management Himalaya Publishing House 6. T.P.Ghosh: Fundamentals of Management Accounting, Excel Publications. 7. Chakraborty, Hrishikesh-Management Accountancy, Oxford University 8. N.M.Singhvi, Management Accounting, Text and Cases, Prentice Hall 9. Paresh P.Shah, Management Accounting, Wiley India, New Delhi Publications. 10. Horngren, C.T., introduction of Management Accounting,, Prentice Hall of India. 11. Khan and Jain, Management Accounting, Tata Mc Graw Hill, Delhi. 12. J.C.Varshney: Financial and Management Accounting, Wisdom Publication. 13. Horngren Sundem Stratton management Accounting, Prentice Hall 14. Sekhar-Management Accounting, Oxford.