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All posts from M.Com Business Finance Syllabus : Pondicherry University

University : Pondicherry University
Announcement : Syllabus
Degree : M.Com
Subject : Business Finance

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Business Finance Syllabus :

COMM 411 – Management Concepts And Organizational Behaviour :
1. Schools of Management Thoughts: Scientific, process, human behaviour and social system school; Decision theory school; Quantitative and system school; Contingency theory of management; Functions of a manager.

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2. Managerial Functions: Planning Concept, significance, types; Organizing concept, principles, theories, types of organisations, authority, responsibility, power, delegation, decentralization; Staffing; Directing; Coordinating; Control-nature, process, and techniques.

3. Organisational Behaviour: Organisational behaviour concept and significance; Relationship between management and organisational behaviour; Emergence and ethical perspective; Attitudes; Perception; Learning; Personality; Transactional analysis.

4. Motivation: Process of motivation; Theories of motivation need hierarchy theory, theory X and theory Y, two factor theory, Alderney s ERG theory, Mc Cleland s learned need theory, Victor Room s expectancy theory, Stacy Adams equity theory.

5. Group Dynamics and Team Development; Group dynamics definition and importance, types of groups, group formation, group development, group composition, group performance factors; principle centred approach to learn development.

6. Leadership: Concept; Leadership styles; Theories trait theory, behavioural theory, Fielder s Contingency theory; Harsey and Blanchard s situational theory; Managerial grid; Likert s four systems of leadership.

7. Organisational Conflict: Dynamics and management; sources, patterns, levels, and types of conflict; Traditional and modern approaches to conflict; Functional and dysfunctional organisational conflicts; Resolution of conflict.

8. Interpersonal and Organisational Communication: Concept of two way communication; Communication process; Barriers to effective communication; Types of organisational communication; Improving communication; Transactional analysis in communication.

9. Organisational Development; Concept; Need for change, resistance to change Theories of Planned change; Organisational diagnosis; ODintervention.

COMM 412 – Financial And Cost Accounting :
A. Financial Accounting :
1. Introduction : Nature, scope and importance of financial accounting; Basic accounting concepts and conventions; Recognition of revenues and expenses; Accounting cycle and accounting equation; GAAP and accounting standards Indian and international.

2. Valuation of Goodwill and Shares

3. Holding Company Accounts : Preparation of Consolidated Balance Sheet Minority Interest Capital Profit Revenue Profit Cost of Control Inter Company Balance Revaluation of Assets and Liabilities unrealised Inter Company Profits

4. Double Account System : Receipts and Expenditure on Capital Accounts General Balance Sheet Revenue Account Net Revenue Account Replacement of an Asset.

B. Cost Accounting :
1. Cost Accounting: Meaning, importance and scope of cost accounting; Elements of cost material, labour and overhead costs; Method and types of costing; Cost classification; Cost sheet.

2. Cost Ascertainment: Unit Costing; Job Costing; Process Costing; Contract Costing.
3. Differential costing: Incremental costing; Product line costing
4. Reconciliation of cost and financial accounts.

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