HEMCHANDRACHARYA NORTH GUJARAT UNIVERSITY, PATAN M.com (Account) CBCS Syllabus 2011 Document code : SYLLABUS 2011 Revision No: 00 Name of Faculty COMMERCE Faculty Code CO Programme Name : ACCOUNT Programme Code : MCACC Effective from: JUNE-2011 Sem CC Old Paper Code New Code Paper Type Name Marking scheme Mark Credit Remarks External Internal The Pra The Pra 1 1.1 MCACC101CC CC Management Concept & Organizational Behaviour (MOB) 70 30 100 4 1 1.2 MCACC102CC CC Managerial Economics (MEC) 70 30 100 4 1 011 1.31 MCACC101ES ES Financial Management (FME) 70 30 100 4 1 011 1.41 MCACC102ES ES Corporate Financial Accounting (CFA) 70 30 100 4 1 51 1.51 MCACC101SK SK Computer Applications In Business and (CBE) 70 30 100 4 Any One Paper From 1 52 1.52 MCACC102SK SK Human Resource Management (HRM) 70 30 100 4 Any One Paper From 1 53 1.53 MCACC103SK SK Major Environmental Issues (MEI) 70 30 100 4 Any One From MCACC105SK MCACC105SK Trial
1 54 1.54 MCACC104SK SK Corporate Governance and Business Ethics (CGB) 70 30 100 4 Any One Paper From 1 55 1.55 SK Theory Practice of on (TPC) 70 30 100 4 Any One Paper From Sem CC Old Paper Code New Paper Code Paper Type Name Marking scheme Total Mark Credit Remarks External Internal The Pra The Pra 2 2.1 MCACC201CC CC Security Analysis and Portfolio Management (SPM ) 70 30 100 4 2 2.2 MCACC202CC CC Marketing Management (MMC) 70 30 100 4 2 011 2.31 MCACC201ES ES Elements of Banking and Insurance (EBI) 70 30 100 4 2 011 2.41 MCACC202ES ES Cost Accounting (CAC) 70 30 100 4 2 61 2.51 MCACC201SK SK Computerized Accounting : Tally (CAT) 70 30 100 4 Any One Paper From 2 62 2.52 MCACC202SK SK Indian Banking and currency System (IBS) 70 30 100 4 Any One From 2 63 2.53 MCACC203SK SK Growth and Structure of Industries (GSI) 70 30 100 4 Any One Paper From 2 64 2.54 MCACC204SK SK Financial Services (FSC) 70 30 100 4 Any One Paper From MCACC204SK
Sem CC Old Paper Code New Paper Code Paper Type Paper Name Marking scheme Total Mark Credit Remarks External Internal The Pra The Pra 3 3.1 MCACC301CC CC Direct and Indirect Taxes (DIT) 70 30 100 4 3 3.2 MCACC302CC CC Project Planning and Control (PPC) 70 30 100 4 3 011 3.31 MCACC301ES ES Accounting for Managerial Decision (AMD) 70 30 100 4 3 011 3.41 MCACC302ES ES Accounting for Service Organization (ASO) 70 30 100 4 3 71 3.51 MCACC301SK SK Company law Administration (CLA) 70 30 100 4 Any One Paper From 3 72 3.52 MCACC302SK SK Industrial Relation and Labour Legislation (IRL) 70 30 100 4 Any One Paper From 3 73 3.53 MCACC303SK SK Operation Research (ORC) 70 30 100 4 Any One Paper From 3 74 3.54 MCACC304SK SK Risk Management (RMC) 70 30 100 4 Any One Paper From 3 75 3.55 MCACC305SK SK Indirect (ITC) 70 30 100 4 Any One From Sem CC Old Code New Paper Code Paper Type Paper Name Marking scheme Total Mark Credit Remarks External Internal The Pra The Pra MCACC305SK
Corporate Governance And Business Ethics (CGB) Course type : Soft Course Total Credit : 04 Teaching time (hours) Examination Marking scheme Theory (hrs) Practical (hrs) Internal (Marks) External Total (Marks) 4 X 15 = 60 30 70 ( Paper of 3 hrs) 100 Objective To make the student familiar with corporate Governance and Business Ethics. Unit No. Topic No. Content Hrs. Marks W + % Credit 1 01 Business Leaderships Role of Business in Society- Economic Role and Social Impact of Business – Entrepreneur’s Role-Background & Characteristics- Leadership and Self Awareness Leadership Styles – Essential Components of Leadership – Understanding Team Work and Leadership – How Culture Constrains or Enhance Leaders – Essential Leadership Skills – Problem Solving and Decision Making – Visionary Leadership – Profile of Leaders. 15 25 01 2 02 Business Ethics Introduction to Business Ethics – Ethics, Morals and Values – Conflicts in Decision Making from Business – Legal and Moral Points of View. 15 25 01 3 03 Corporate Responsibility A Historical Perspectives from Industrial Revolution to social Activism – The Nature of Ethics in Management – Ethical Problem as Managerial Dilemmas – conflict Between Economic & Social Performance – Complexity of Ethical issues – Typical Problems in Business Ethics – Pricing – Advertising – Product Promotion – Working conditions – Consumer Service – Downsizing Workforce – Environmental Pollution & Supplier Relations. Analyzing Ethical Problems – Economic, Ethical and Legal Aspects – Managerial Ethics and Individual Decisions – Ethical Analysis-Ethical Dilemmas & Personal Career 15 25 01 4 04 Corporate Governance Nature and Evaluation of corporate Governance – Global and National Prospective Business Ethics and Corporate Governance, Why Governance?-Claims of Various Stake Holders – Owners, Employees, Customers, Creditors, Suppliers, Community, Government Business Standards and Values – Anticipating & Avoiding unethical Consequences Selecting Ethical Goals – Value Orientation of the Firm. Administering & Reporting of Corporate Governance in India – SEBI Regulations – Model; report on Corporate Governance in India. 15 25 01 Refrence Books No Book Name 1 “Ethical Choices in Business” R.C.Shekhar Response Books.
HEMCHANDRACHARYA NORTH GUJARAT UNIVERSITY, PATAN Programme code : Programme Name : M.Com Account Course Code MCACC 201SK Semester : 2 Computerized Accounting: (CAT) Course type : Soft Skill Course Total Credit : 04 Teaching time (hours) Examination Marking scheme Theory (hrs) Practical (hrs) Internal (Marks) External (Marks) Total (Marks) 4 X 15 = 60 4 X 15 = 60 30 70 ( Paper of 3 hrs) 100 Objective To develop conceptual understanding of the fundamentals of computerized accounting and to provide the theoretical aspects of the subject with practical application to real-life accounting. Unit No. Topic No. Content Hrs. Marks W + % Credit 1 01 Introduction to Tally : Features – General, Accounts, Inventory. Basic Financial Accounts. accounting concepts, Company creation, Alteration & deletion, Selection of company, chart of accounts, Groups and ledger creation, alteration and deletion. Copying of masters from another company, Voucher entry in normal and single mode. Accounts display, printing of list of accounts, Cash, Bank, Journal Day Books and account summaries. Columnar registers and Petty Cash Book, Ledger, Balance, Profit & Loss Account and Balance Sheet. Data backup, restore and rewriting, moving to new year accounts. 15 25 01 2 02 Traders Financial Accounts Customer and Supplier Profile. and Purchase voucher, Debit and Credit Notes. Accounting Invoice. Sales and Purchase Bill Register. Columnar voucher registers Configuration. Columnar Sales and Purchase bill registers, Debit and Credit note registers. Bill reference. Accounts Receivables & payables. Reminders, Age Analysis, Interest computation, Sales and Purchase details and summaries. Periodic Sales & Purchase Analysis & Averages. Advanced Financial Accounts. 15 25 01
Investment appraisal in practice; process followed by financial institutions; project appraisal techniques. 3.2 Social Cost Benefit Analysis Rational for social cost benefit analysis; Methodology of SCBA; L&M approach and UNIDO approach; Measurement of the impact on distribution; SCBA in India. 07 12 0.5 4 04 Network Techniques For Project Implementation, Monitoring And Control, PERT and CPM techniques; Critical Path; slacks and activity floats; scheduling to match availabilities of manpower; Measures of variability and Probability of Completion by a specified date; Project implementation practices in India. 12 20 0.8 Refrence No Book Name 1 “Project Planning and Control” Patel D. G. Sudhir Prakashan, Ahmedabad (Gujarati) HEMCHANDRACHARYA NORTH GUJARAT UNIVERSITY, PATAN Programme code : MCACC Programme Name : M.com Account Course Code MCACC301ES Semester : 3 ACCOUNDING FOR MANAGERIAL DECISION (AMD) Course type : Elective Subject Total Credit : 04 Teaching time Examination Marking scheme Theory (hrs) Practical (hrs) Internal (Marks) External (Marks) Total (Marks) 4 X 15 = 60 30 70 ( Paper of 3 hrs) 100 Objective To acquaint students with the accounting concepts, tools and techniques for managerial decisions. Unit No. Topic No. Content Hrs. Marks W + % Credit 1 01 Budgeting Definition of budget; Essential of budgeting; of budgets - functional, master etc.; Fixed and flexible budget; Budgetary control; Zero-base budgeting; performance budgeting. 25 2 02 Standard Costing and Variance Analysis Standard costing as a control technique; Setting of standards of their revision; Variance Analysis - meaning and importance, kinds of variance and their uses - material labour and overhead variances; Disposal of variances; Relevance of variance analysis of budgeting and standard costing. Reconciliation of Standard Profit with actual profit 25