University : Pondicherry University
Announcement : Syllabus
Degree : M.Com
Subject : Business Finance
Home Page : http://www.pondiuni.edu.in/
Download Syllabus : http://www.syllabus.gen.in/uploads/1294-Mcom-Business.pdf
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.
Related : Assistant Master, Mistress In Chemistry Syllabus West Bengal Public Service Commission : www.syllabus.gen.in/1290.html
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.