GANPAT UNIVERSITY
FACULTY OF SOCIAL SCIENCE AND HUMANITIES
Programme Bachelor of Commerce Branch/Spec. General
Semester III Version 1.0.0.0
Effective from Academic Year 2020-21 Effective for the batch Admitted in July 2019
Subject code 3A01HRM Subject Name Human Resource Management
Teaching scheme Examination scheme (Marks)
(Per week) Lecture (DT) Practical (Lab.) Total CE SEE Total
L TU P TW
Credit 04 00 00 00 04 Theory 40 60 100
Hours 04 00 00 00 04 Practical 00 00 00
Pre-requisite:
Students should have basic understanding of general management.
Objective:
The course aims at providing fundamental knowledge and exposure to the concepts, theories and practices in the field of
Human Resource Management.
Learning Outcomes:
Students will learn basic concepts Human Resource Management.
Students will understand about human resource planning, hiring and training.
Students will have understanding on Performance Appraisal, promotion and transfer aspects of employees.
Students will able to learn about wages & salary administration and industrial relation of personnel.
Theory syllabus
Unit Content Hrs
1 Introduction to HRM
Personnel Management v/s Human Resource Management, Definition and concept of HRM, Importance and
scope, Function of HRM, Qualities of personnel manager, Role of HR Executives, Challenges to HR
Professionals. Concepts, objectives and steps for HR policy.
15
2 Human Resource Planning, Hiring and Training
Human Resource Planning: Definition, Objectives, Concept, Process of HRP. Job analysis, Job Description,
Job Specification.
Hiring: Concept of Recruitment, Sources of Recruitment, Concept of Selection, Selection Process.
Training: Definition, Purpose and Methods of training.
15
3 Performance Appraisal & Promotion and Transfer
Performance Appraisal: Meaning and Terminology. Objectives, Pitfalls in performance appraisal, Essential of
good appraisal system. Limitation of appraisal methods.
Performance appraisal methods – Grading Method, Check – List method, Critical Incident method, man-to-man
comparison method, Human asset accounting method and 360 degree method.
Promotion and Transfer: Purpose of promotion, promotion policy, Criteria for promotion, Merits vs. Seniority,
Demotion.
15
4 Wages & Salary Administration and Industrial Relation
Wages & Salary: Meaning, nature, purpose, factors influencing wage and salary structure, Minimum, fair and
living wage, Type of wages, Job evaluation: Meaning, Definition, importance, step in Job evaluation,
Limitations.
Industrial Relation and Trade Union: Industrial Relation-Importance, Objectives, participation in IR,
Industrial Disputes – Meaning causes and effects of industrial disputes and methods for solution of industrial
disputes. Trade Union: Concepts, function, Problem of Trade Unions.
15
Exam: Thoery100%, Numerical 0%
Text Books
Personal Management – C.B.Mamoria, Himalya Publishing House.
Reference Books:
Human Resource Management - Gupta, C. B., Sultan Chand and Sons, New Delhi,
Human Resource Management:Text and Cases - Rao,V S P, Excel Books,2004.
Human Resource and Personnel Management (Text and Cases), Aswathappa, K., Tata McGraw Hill Publishing
Company, New Delhi, 2003.
Human Resource Management- Chhabra, T. N., Dhanpati Rai and Co. Pvt. Ltd, New Delhi.
Industrial Relation and Personnel Management, Davar, R.S., Vikas Publishing House, New Delhi.
Human Resource Management, Barewell Ian, Sage India Ltd, New Delhi.
Online Resources:
https://nptel.ac.in/courses/110/105/110105069/
GANPAT UNIVERSITY
FACULTY OF SOCIAL SCIENCE AND HUMANITIES
Programme Bachelor of Commerce Branch / Spec. General
Semester III Version 1.0.0.0
Effective from Academic Year 2020-21 Effective for the Batch Admitted in July 2019
Subject Code 3A02FIM Subject Name Financial Management
Teaching Scheme Examination Scheme (Marks)
(Per week) Lecture (DT) Practical (Lab.) Total CE SEE Total
L TU P TW
Credit 04 00 00 00 04 Theory 40 60 100
Hours 04 00 00 00 04 Practical 00 00 00
Pre-requisite:
Students should be aware with basics of finance and basic rules of mathematics and statistics.
Objective:
To acquaint the students with basic concepts and techniques of financial management and their applications for business
decision making.
Learning Outcomes:
On successful completion of the course, the students will be able to:
Know the importance of finance in other management areas and have clarity about valuation of various securities.
Get acquainted with different methods for the appraisal of investment decision.
Estimate working capital / cash / inventory requirements of the business firm.
Demonstrate their knowledge about different approaches or models for evaluating financing and dividend decision.
Theory Syllabus
Unit Content Hrs.
1 Introduction to Financial Management
Concept of finance, Scope financial management, Objectives of financial management, Time value of money,
Risk and return analysis, Valuation of securities (bond, equity share and preference share).
15
2 Investment Decision
Capital budgeting process; Techniques of capital budgeting - Net present value, Internal rate of return,
Profitability index, Accounting rate of return, Payback period; Statistical techniques for risk analysis:
Expected NPV, standard deviation, co-efficient of variation, Risk adjusted discount rate approach, Certainty
equivalent approach, Decision tree approach.
15
3 Working Capital Decision
Concept of working capital, Approaches to working capital management, Factors affecting working capital
requirement, Sources of fund for working capital; Examples based on:
Management of working capital (Net working capital method only)
Management of cash (Receipts and payment method only)
Management of inventory (EOQ method only)
Management of receivables (Credit standard, credit period, cash discount, collection efforts)
15
4 Financing and Dividend Decision
Financing Decision: Leverage - Concept of leverage; Computation of operating leverage, financial leverage,
combined leverage. Capital Structure: Approaches to capital structure decision - Net income approach, Net
operating income approach, Traditional approach, Modigliani Miller (MM) Approach. Cost of capital: Cost of
equity share, preference share and debt, weighted average cost of capital.
Dividend Decision: Factor affecting dividend decision; Dividend relevance - Walter’s Model and Gordon’s
Model; Dividend irrelevance: Modigliani Miller model.
15
Exam: Theory 30%, Numerical 70%
Text Book:
Pandey, I. M. Financial Management. Ninth edition. Vikas Publication House Pvt. Ltd.
Reference Books:
Bhalla, V. K. Financial Management & Policy. Anmol Publications, Delhi.
Chandra, Prasanna. Financial Management- Theory and Practice. (Tata McGraw Hill).
Gitman, L. J. Principles of Managerial Finance; Addison Wasley.
M. Y. Khan & P. K. Jain. Financial Management - Text, Problem and Cases. Tata McGraw Hill Publishing Co Ltd.
Rastogi, R.P. Fundamentals of Financial Management. Taxmann Publication Pvt. Ltd.
Van Horne, James C., and John Martin Wachowicz. Fundamentals of financial management. Pearson Education.
Online Resource:
https://nptel.ac.in/courses/110/107/110107144/
GANPAT UNIVERSITY
FACULTY OF SOCIAL SCIENCE AND HUMANITIES
Programme Bachelor of Commerce Branch/Spec. General
Semester III Version 1.0.0.0
Effective from Academic Year 2020-21 Effective for the batch Admitted in July 2019
Subject code 3A03MAM Subject Name Management Accounting for Managers
Teaching scheme Examination scheme (Marks)
(Per week) Lecture (DT) Practical (Lab.) Total CE SEE Total
L TU P TW
Credit 04 00 00 00 04 Theory 40 60 100
Hours 04 00 00 00 04 Practical 00 00 00
Pre-requisite:
Aware about Basics of Financial accounting with basic English.
Objective:
To provide conceptual understanding about Management accounting and the key functions of the management accountant
with its application in business.
Learning Outcomes:
On successful completion of the course, the students will be able to:
Demonstrate their conceptual clarity on three Accountancy and basics of them.
Know application of CVP analysis as a management accounting techniques.
Do application of different budgets.
Demonstrate knowledge of variance analysis and its application in business.
Theory syllabus
Unit Content Hrs
1 Introduction
Three branches of Accounting; Financial, Cost and Management accounting– meaning, objectives, advantages,
limitation and scope.
Cost concept, element of cost, classification of overheads. Basics of Cost sheet.
Classification of cost- Relevant cost, Opportunity cost, Sunk cost and other different cost.
Concepts - Activity base costing, Performance analysis, Management control system.
Practical: Cost Sheet only
15
2 Cost - Volume Profit Analysis
Meaning, significance and limitation. Break- even analysis: contribution- break-even point-margin of safety,
profit volume ratio.
Practical: Breakeven point, P/V ratio, margin of safety, application of marginal costing in profitability
planning, product mix, key factor, special offer (export order), and levels of activity pricing policies.
15
3 Budgetary control
Strategic Planning and Budgets, Budgeting Process, Types of Budgets, Benefits of Budgets.
Approaches to Budget Preparation, Master Budget.
Zero base budgeting- Meaning, Merits and Demerits. Responsibility Accounting.
Practical: Sales, Production, Raw Material and Flexible Budget.
15
4 Standard Costing and Variance Analysis
Standard costing: Meaning- Objective, merit and demerit, setting up of standards.
Variance analysis framework; Direct Material variance, Direct Labour variance, Variable overhead variance,
Fixed overhead variance, Sales variance, Profit variances.
Practical: Material Variance and Labour Variance.
15
Exam: Theory 40% and Numerical 60%.
Text Book:
Arora, M. N. (2012). A Textbook of Cost and Management Accounting. Vikas Publishing House.
Reference Books:
Noreen, Brewen, Garisson, (2010). Managerial Accounting for Managers, 2nd Edition, Mc-Graw Hill.
Drury, C (2017). Management and Cost Accounting, 10th
Edition, Cengage Learning.
Pariasamy, P. (2010) A Texbook of Financial Cost and Management Accounting, Himalaya Publication House.
Online Resource:
https://swayam.gov.in/nd2_imb20_mg05/preview
GANPAT UNIVERSITY
FACULTY OF SOCIAL SCIENCE AND HUMANITIES
Programme Bachelor of Commerce Branch/Spec. General
Semester III Version 1.0.0.0
Effective from Academic Year 2020 - 21 Effective for the batch Admitted in July 2019
Subject code 3A04BLP Subject Name Banking Law and Practice
Teaching scheme Examination scheme (Marks)
(Per week) Lecture (DT) Practical (Lab.) Total CE SEE Total
L TU P TW
Credit 04 00 00 00 04 Theory 40 60 100
Hours 04 00 00 00 04 Practical 00 00 00
Pre-requisite:
Basic acquaintance with banking, economics and management.
Objective:
To provide conceptual understanding to students about the laws and practices related to banking sector and developing
students’ familiarity in banking operations.
Learning Outcomes:
On successful completion of the course, the students will be able to:
Learn basics of Indian banking system, RBI and its policies.
Get knowledge of relationship between banker and customers’ relationship.
Learn about international banking and basics of NPA with its management.
Uses prepare and analyse financial statement of banks.
Theory Syllabus
Unit Content Hrs.
1 Indian Banking System an Introduction:
Overview of Banking System – Overview of RBI, Functions of RBI, Types of Banks in India, Structure of
Bank in India, Functions of Commercial Banks in India; Banking Laws – Setting up New Bank, Branch
Licensing, New Bank Licensing Policy 2013;
15
2 Banker Customer Relationship:
Banker Customer Relationship – Bankers and his Rights, Various Types of Customers, KYC Guidelines of
RBI,; Loan and Advances – Principles of sound lending, Forms of advances; Guarantee: Meaning, Features,
Advantages, Disadvantages, Rights of guarantor; Liability of surety: Meaning, Rights of creditor against surety,
Advances against goods; Advances against documents of title to goods.
15
3 International Banking Management and NPA:
International Banking Management – Features of International Banking, International Banking Operation
Management, Financial Innovations in International Banking; Non Performing Assets – Classification of NPA,
Provisions of NPA’s, management of NPA’s.
15
4 Financial Analysis of Banks:
Financial Analysis of Banks – Analysis of Balance Sheet, Analysis of Profit and Loss Account, Fund Flow
Analysis, Trend Analysis, Ratio Analysis, Financial Analysis by Bank as a Lender, Banker vs. Investors
15
Exam: Theory 70 % , Numerical 30%
Text Book:
N. T. Somashekar ; Banking; New Age International Publishers
Reference Books:
Gordon & Natarajan, Banking: Theory, Law and Practice, Himalaya Publishing House Pvt. Ltd.; latest edition
Varshney P.N; Banking Law and Practice, Sultan Chand and Sons; latest edition
Saxena G.S.; Legal Aspects of Banking Operations; Sultan Chand and Sons; latest edition
Suneja H.R; Practical and Law of Banking; Himalya Publishing House; latest edition
Chabra T.N; Elements of Banking Law; Dhanpat Rai and Sons; latest edition
M C Shukla & T S Grewal, Advanced Accounts, S. Chand and Co; latest edition
Online Resource:
https://www.youtube.com/watch?v=gXwrTML1sog&list=PLCWnh8lkcwbtnSrsEScspYnBQ81kEyZDC
GANPAT UNIVERSITY
FACULTY OF MANAGEMENT STUDIES
Programme Bachelor of Commerce Branch/Spec. General
Semester III Version 1.0.0.0
Effective from Academic Year 2020-21 Effective for the batch Admitted in July 2019
Subject code 3A05MEC Subject Name Managerial Economics
Teaching scheme Examination scheme (Marks)
(Per week) Lecture (DT) Practical (Lab.) Total CE SEE Total
L TU P TW
Credit 04 00 00 00 04 Theory 40 60 100
Hours 04 00 00 00 04 Practical 00 00 00
Pre-requisite:
Basic acquaintance with English Language and positive attitude to learn Basic Economics Concepts
Objective:
To familiar students with the concepts and analytical tools from micro economic theory that are useful to managers in
making decisions at the firm level.
Learning Outcomes:
On successful completion of the course, the students will be able to:
The student will understand the basics fundamental of managerial economics and demand forecasting.
The student will learn about different concept of production and cost analysis.
The student will understand monopoly and perfect competition market structure.
The student will learn about monopolistic competition and oligopoly market structure.
Theory Syllabus
Unit Content Hrs
1 Introduction & Demand Forecasting
Meaning, Nature and Scope of Managerial Economics, Relationship between Managerial Economics Forward
Planning and Decision-making. Meaning of Demand Forecasting. Objectives of Short Run and Long Run
Forecasting. Criteria of good forecasting technique. Demand Forecasting Methods: Survey Methods, Experts'
Opinion (Simple and Delphi), Consumer Interaction (Complete Enumeration, Sample Survey Method),
Statistical Methods (Trend Analysis, Regression).
15
2 Production Analysis
Production Function, Long Run and Short Run Production Functions. Concepts and properties of Isoquants and
Iso cost lines. Law of variable proportion. Return to scale with Iso-quanta and Iso cost lines. Maximization of
output, given cost constraints. Minimization of cost, given the output. Expansion path (long run and short run).
15
3 Market Structure 1
Concepts: Total Revenue, Average Revenue, Marginal Revenue and their relationship. Perfect Competition:
Determination of equilibrium price and output in short run and long run. Monopoly: Determination of
equilibrium price and output in short run and long run.
15
4 Market Structure 2
Monopolistic Competition and Oligopoly Models for Determination of equilibrium price and output. Baumol’s
Sales Revenue Maximization Model, Strategic Behavior of Firms and Game Theory: - Nash Equilibrium,
Prisoner’s Dilemma – Price and Non-price Competition.
15
Exam: Theory 100%, Numerical 0%
Text Books:
Advanced Economic Theory, By H L Ahuja (S. Chand & Co. ltd)
Gupta, G.S., Managerial Economics: Micro Economic, Tata McGraw Hill.
Reference Books:
Managerial Economics, By Dwivedi, D N (Vikas Publishing House)
Business Economics, By Chaturvedi D D and Gupta,S L (Brijwasi Publishers)
Managerial Economics, By Mehta P L (Sultan Chand & Sons)
Modern Micro Economics, By Koutsoyiannis A (Macmillan Press Ltd)
Managerial Economics, By Salvator Dominick (McGraw-Hill Book Company)
Online Resources:
https://swayam.gov.in/nd1_noc20_mg20/preview
https://swayam.gov.in/nd2_imb20_mg14/preview
GANPAT UNIVERSITY
FACULTY OF SOCIAL SCIENCE AND HUMANITIES
Programme Bachelor of Commerce Branch/Spec. General
Semester III Version 1.0.0.0
Effective from Academic Year 2020-21 Effective for the batch Admitted in July 2019
Subject code 3B06ACA Subject Name Advanced Computer Application Teaching scheme Examination scheme (Marks)
(Per week) Lecture (DT) Practical (Lab.) Total CE SEE Total
L TU P TW
Credit 00 00 02 00 00 Theory 00 00 00
Hours 00 00 04 00 04 Practical 40 60 100
Pre-requisites:
2B06FCA Foundation of Computer Application
Objectives:
How understand and analysed the data, apply advance excel tools for the data analysis, to acquired and able to
general professional category of report, charts, analysis and presentation
Learning Outcome:
Students learning will able to perform data analysis using advance excel tools
Student will able to generation report using tools and technique of spread sheet
Student will learn goal seek, scenario managers, what if analysis.
Student will able to perform percentile, distribution, how to get the data form pivot table, how to normalized data.
Practical Syllabus
Unit Content Hrs.
1 Spread Sheet Analysis Part 1
Pivot Table revision, slicers, Data Analysis using slicers, generation of report, performing calculation of field
and calculated items, Forecasting using data analysis. Case study of data analysis. Sumif , count if, average if,
sumifs, average ifs, count ifs, NPV, lookup and reference functions. Remove duplicates,
15
2 Spread Sheet Analysis Part 2
Conditional Formatting, concept, use and application in daily life, Data Validation techniques and its use.
Design Report layout, Subtotal, Grand total, Trace precedents, Grouping of file, Name manager, goal seek.
Google Class room, Google Doc, Gmail overview.
15
3 Spread Sheet- If condition, goal seek, what if analysis
Importing data, type of data, and format of data which can be imported. Converting imported data in to excel.
What if analysis. Goal seek, and solver. Case study for the if analysis, goal seek scenario manages and solver.
Real time data processing and
15
4 Spread Sheet Analysis
Protecting worksheet, work book, how to make error free worksheet. Statistical functions of the excel for
frequency distribution, normal distribution, percentile; get pivot data (how to get the data form pivot tables).
Google Mail setting, Google form, Google Drive over view.
15
Exam: Theory 0% Numerical 100%
Text Books
Excel 2016 Bible by John Walkenbach Wiley.
Reference Books:
Microsoft Excel 2016 Data Analysis and Business Modelling by Wayne L. Winston – Willy Publication
Business Analytics using Excel 2016
Online Resource:
GANPAT UNIVERSITY
FACULTY OF SOCIAL SCIENCE AND HUMANITIES
Programme Bachelor of Commerce Branch/Spec. General
Semester IV Version 1.0.0.0
Effective from Academic Year 2020-21 Effective for the batch Admitted in July 2019
Subject code 4A01BUL Subject Name Business Law
Teaching scheme Examination scheme (Marks)
(Per week) Lecture (DT) Practical (Lab.) Total CE SEE Total
L TU P TW
Credit 04 00 00 00 04 Theory 40 60 100
Hours 04 00 00 00 04 Practical 00 00 00
Pre-requisite:
Basic acquaintance with English Language and positive attitude to learn business law
Objective:
To provide understanding about the Business law and its applicability to business.
Learning Outcomes:
On successful completion of the course, the students will be able to:
Demonstrate their basic knowledge of business law and contract act
Get acquainted with application of sale of goods act and consumer protection act.
Understand the basics of negotiable instrument act and its applicability.
Understand basics of company act 2013.
Theory syllabus
Unit Content Hrs
1 Introduction
Nature of Law, Meaning and Definition of Business Laws, Scope and Sources of Business Laws.
Contract Laws: Indian Contract Act, 1872- Definition: Agreement, Contract, Offer, Acceptance, consideration,
Void agreements, Voidable. Essentials of a Valid Contract. Classification of Contracts: Valid, Void, Voidable,
Contingent and Quasi Contract and E-contract. Discharge of Contracts, Remedies for Breach of Contract;
Special Contracts: Indemnity And Guarantee; Bailment And Pledge; Laws Of Agency
20
2 Consumer Protection Act
Consumer Protection Act 1986: Definition of Consumer and Consumer Disputes, Consumer Protection
Council and Grievance Redressal Mechanism.
10
3 Negotiable Instruments Act and Information Technology Act
Negotiable Instruments Act,1881, Negotiable Instrument, Essentials, Promissory Notes and Bills of Exchange,
Cheques and Penalties in case of dishonour of certain cheques, Holder, Holder in Due Course, Payment in due
course, Maturity of an Instrument
Information Technology Act 2000 : Introduction of IT Act, Digital Signature and Electronic Records, E -
Governance, Cybercrimes and consequences
15
4 Company Act
Company Act 2013; Definitions, Company, MOA, AOA and Prospectus, Company Types, Meetings,
Provisions for Accounts, Audit, Dividend appointment and removal of Directors.
15
Exam Theory 100%, Numerical 0%.
Text Book:
Tejpal Sheth, Business Law- 3rd edition Pearson
Reference Books:
Aswathappa, Business Laws, HPH
Bulchandni, Business Laws, HPH
K. Venkataramana, Business Regulations, SHBP
Kamakshi P and Srikumari P, Business Regulations, VBH
N.D. Kapoor, Business Laws, Sultan Chand publications
S.S. Gulshan, Business Law, Excel Publications
Ravindrakumar, Legal Aspects of Business, Cengage
Online Resources:
https://www.youtube.com/watch?v=Hubldy1-5fo
https://www.youtube.com/watch?v=jnNHtCODRFw
GANPAT UNIVERSITY
FACULTY OF SOCIAL SCIENCE AND HUMANITIES
Program Bachelor of Commerce Branch/Spec. General
Semester IV Version 1.0.0.0
Effective from Academic Year 2020-21 Effective for the batch Admitted in July 2019
Subject code 4A02BRM Subject Name Business Research Methods
Teaching scheme Examination scheme (Marks)
(Per week) Lecture (DT) Practical (Lab.) Total CE SEE Total
L TU P TW
Credit 04 00 00 00 04 Theory 40 60 100
Hours 04 00 00 00 04 Practical 00 00 00
Pre-requisite:
Students are expected to have knowledge about statistics.
Objective:
The aim of the course is to provide participants with an introduction to research methods and report writing.
Learning Outcomes:
Upon successful completion of the course students will be able,
To understand about various concept of research types, process and variables
To familiarize students with basic of problem definition, research design, hypothesis
To enable the students in designing sampling and data collection
To make students understand in conducting research work and formulating research report and SPSS
Theory syllabus
Unit Content Hrs.
1 Introduction to BRM
Meaning and significance of research, Importance of scientific research in business decision making, Types of
research :Descriptive, Exploratory, Quantitative, Qualitative ,Research process, Key Concepts in Research
Methodology, Concepts of Variables
15
2 Problem Definition and Research Design
Identification of research problem and formulation of hypothesis, Research Designs, Exploratory, Techniques
of Exploratory Research, Descriptive, Causal research design
15
3 Data Collection and Measurement
Primary data and Secondary data and their advantages/ disadvantages , Tools for collecting primary data:
Surveys, Interviews, Observations and Experiments , Measurement and Scaling concepts , Good measurement
criteria , Techniques for measuring attitudes ,Nominal, Ordinal, Interval and Ratio scales
15
4 Sampling Design and Report Writing
Design of questionnaire , Sampling fundamentals and sample designs, Sampling methods: Probability and Non-
probability , Structure of Report Writing, Introduction to SPSS
15
Exam:100 % Theory, Numerical 0%
Text Book
Naval Bajpai (2011), Business Research Methods, Pearson
Reference Books
Naresh Malhotra(2010),Marketing Research, Pearson Global Edition
Cooper and Schindler(2018), Business Research Methods, McGraw Hill Education
William G. Zikmund, C nJ.JrCC, tiffrCtcctn ( 2013), Business Research Methods, SOUTH-WESTERN
Online Resource
https://www.youtube.com/watch?v=GVmQpGn-Zuo&list=PL1JBd2S_rYZb5Tzfd9spAxolRchpQvNZo
GANPAT UNIVERSITY
FACULTY OF SOCIAL SCIENCE AND HUMANITIES
Programme Bachelor of Commerce Branch/Spec. General
Semester IV Version 1.0.0.0
Effective from Academic Year 2020-21 Effective for the batch Admitted in July 2019
Subject code 4A03BEG Subject Name Business Ethics and Corporate Governance
Teaching scheme Examination scheme (Marks)
(Per week) Lecture (DT) Practical (Lab.) Total CE SEE Total
L TU P TW
Credit 04 00 00 00 04 Theory 40 60 100
Hours 04 00 00 00 04 Practical 00 00 00
Pre-requisites:
Students should be clear about basic aspects of general management
Objective:
The course aims at providing fundamental knowledge and exposure to the concepts, theories and practices in the field of
Business Ethics and Corporate Governance.
Learning Outcomes:
Students will learn basic concepts Business Ethics.
Students will come to know about Ethical Culture in organization.
Students will have understanding on Ethical Decision Making and ethical issues
Students will able to learn about corporate social responsibility
Theory syllabus
Unit Content Hrs
1 Business Ethics – Introduction
Business Ethics – Nature, Concept, Definition & Scope, 3Cs of Business Ethics, Benefits of managing ethics in
the organization, Ground rules of Ethics,
Ethical Dilemmas – Meaning, methods of resolving ethical dilemmas, Approaches to resolving ethical
dilemmas
15
2 Shaping and Maintaining the Ethical Culture
Building company’s commitment to ethics management: An Overview, Organization ethics development
system, Organization Culture – the tool to promote ethical corporate behaviour, Managers can influence their
organization climate, creating capacity responsibility in managers for ethical decision-making, developing
codes of ethics
15
3 Ethical Decision Making in Business & Ethical issues in the Functional Area
Ethical Decision Making in Business - Introduction, Ethical Models that guide decision making, Applying
Moral Philosophy to Ethical Decision Making, Kohlberg’s Model of Cognitive Moral Development, Influences
on Ethical Decision Making, Process of making good ethical decisions
Ethical issues in the Functional Area - Ethics in the Functional Area, Ethics in Marketing, Ethics in Finance,
Ethics in HR and Information Technology
15
4 Corporate Social Responsibility
Arguments for social responsibility, Business as responsible person, Social responsibilities of business towards
different groups, Business Ethic’s core responsibilities of Entrepreneurial performance, Promoting value based
governance in organizations.
15
Exam: Thoery100%, Numerical 0%
Text Books
S. K. Bhatia, Business Ethics & Corporate Governance, Deep & Deep Publication Pvt. Ltd., New Delhi.
Reference Books:
A. C. Fernando, Business Ethics, An Indian Perspective, Pearson
S. A. Sherlekar, Ethics in Management, Himalaya Publication, New Delhi.
Patrick O’Sullivan, Business Ethics A Critical approach: integrating ethics across the business world, Routledge,
London and New York
Online Resources:
https://www.digimat.in/nptel/courses/video/110105079/L23.html
GANPAT UNIVERSITY
FACULTY OF SOCIAL SCIENCE AND HUMANITIES
Programme Bachelor of Commerce Branch/Spec. General
Semester IV Version 1.0.0.0
Effective from Academic Year 2020-21 Effective for the batch Admitted in July 2019
Subject code 4A04ENM Subject Name Entrepreneurship Management
Teaching scheme Examination scheme (Marks)
(Per week) Lecture (DT) Practical (Lab.) Total CE SEE Total
L TU P TW
Credit 04 00 00 00 04 Theory 40 60 100
Hours 04 00 00 00 04 Practical 00 00 00
Pre-requisite:
Basic acquaintance with English Language, Business Management Concepts and critical thinking
Objective:
To acquaint the concept of entrepreneurship development with the theories of entrepreneurship and its management
Learning Outcomes:
On successful completion of the course, the students will be able to:
Demonstrate their knowledge on basics of entrepreneur.
Get acquainted with business idea and plan development.
Conceptual clarity for business forms and strategies of entrepreneurship
Comprehend process of social entrepreneurial and venture finance.
Theory syllabus
Unit Content Hrs
1 Introduction
Concept of Entrepreneur, Intrapreneur, Entrepreneurship and Manager. Difference between Entrepreneur,
Intrapreneur, Entrepreneurship. Attributes and Characteristics of successful entrepreneur. Developing
entrepreneurial culture. Qualities of a successful entrepreneur. The evolution of the concept of
entrepreneurship, John Kao’s Model on Entrepreneurship. Role of Entrepreneur in Indian Economy
(developing economy with reference to self-employment) development. (Case Study discussion)
15
2 Business Idea and Plan
Source of New Ideas, Methods of Generating New Ideas, Creative Problem Solving: Brain Storming, Reverse
Brain Storming, Brain Writing, Check list, Free Association. Opportunity Recognition, Product planning and
development process. Creative Thinking, Barriers, Process. Business Plan, Objectives, Advantages, Cost of
preparing a Business Plan, Elements, Critical Assessment.
15
3 Forms of ownership
Sole proprietorship; partnership; limited liability partnership and corporation form of ownership;
advantages/disadvantages, Franchising; advantages/disadvantages of franchising; types of franchise
arrangements; franchise contracts; franchise evaluation checklist,; Managing growth; Valuation of a new
company; Harvesting and Exit Strategies; Corporate Entrepreneurship
15
4 Social Entrepreneurship and Venture Capital
Introduction to Social Entrepreneurship; Characteristics and Role of Social Entrepreneurs; Innovation and
Entrepreneurship in a Social Context; Start-Up.
Funding new ventures – bootstrapping, crowd sourcing, angel investors, VCs, debt financing (3), due diligence
Legal aspects of business (IPR, GST, Labour law), Government incentives for entrepreneurship.
15
Exam: Theory 100%, Numerical 0%.
Text Book:
Scarborough, N. M., & Cornwall, J. R. (2011). Essentials of entrepreneurship and small business management.
London: Pearson.
Reference Books:
Drucker, P. (2014). Innovation and entrepreneurship. Routledge.
Hodgetts, R. M. (2006). Entrepreneurship: theory, process, practice. Thomson South Western.
Hisrich, R. D. (2005). Entrepreneurship. McGraw-Hill.
Gupta. C.B and Srinivasan NP. (2010), Entrepreneurial Development. Sultan Chand & Sons, New Delhi.
Online Resources:
https://ecestudy.files.wordpress.com/2015/02/entrepreneurship-an-introduction.pdf
https://swayam.gov.in/nd1_noc20_ge08/preview
https://swayam.gov.in/nd1_noc20_mg35/preview
GANPAT UNIVERSITY
FACULTY OF MANAGEMENT STUDIES
Program Bachelor of Commerce Branch/Spec. GENRAL
Semester IV Version 1.0.0.0
Effective from Academic Year 2020-21 Effective for the batch Admitted in July 2019
Subject code 4A05CAC Subject Name Cost Accounting
Teaching scheme Examination scheme (Marks)
(Per week) Lecture (DT) Practical (Lab.) Total CE SEE Total
L TU P TW
Credit 04 00 00 00 04 Theory 40 60 100
Hours 04 00 00 00 04 Practical 00 00 00
Pre-requisites:
Student should be aware of basic Knowledge of Accountancy
Objectives:
To provide the students with conceptual understanding about the key functions of the Cost Accounting process of
managing organizations
Learning Outcome:
On successful completion of the course, the students will be able to:
classify the cost w.r.t. traceability and variability
calculate full cost of product
calculate full cost of services
Understanding of Job Costing –batch and Contract costing
Theory syllabus
Unit Content Hrs
1 Overview of Cost Accounting Theory Meaning, scope, objectives and advantages of cost accounting; Difference between financial and
cost accounting, Role of a cost accountant in an organisation. Introduction to Cost Accounting Standards
concept
15
2 Process Costing (Including Joint Products & By Products
Included sale of by product normal – abnormal loss with its Accounting process and practice
15
3 Operating Costing Transportation –passengers and goods cost sheet with example of passenger and ton kilometer cost
15
4 Contract Costing and Job Costing and Batch Costing Contract price certified work , uncertified work transfer profit to P&L account .estimated profit methods and
final balance sheet of Contract accounting . Cost sheet of batch and job costing
15
Exam- Theory 30%and Numerical 70%
Text Books
Cost accounting principal and practice S.N Maheswari- Mittal Mahavir publication
Reference Books:
B, B. (2016). Cost Accounting: Theory and Practices . New Delhi: PHI Learning.
2 Dutta, M. (2016). Cost Accounting: Principles and Practices. New Delhi: Peaarson.
3 J, N. (2016). Advanced Cost Accounting. New Delhi: Kalyani Publishing House.
4 Jawahar Lal, S. S. (2016). Cost Accounting. New Delhi: Tata McGraw Hill .
5 M, W. (2016). Cost Accounting. New Delhi: Himalaya Publishing House.
6 N, A. M. (2016). Cost Accounting: Principles and Practices. New Delhi: Vikas Publishing
House.. Online Resources:
https//kcg.gujarat.gov.in
GANPAT UNIVERSITY
FACULTY OF SOCIAL SCIENCE AND HUMANITIES
Programme Bachelor of Commerce Branch/Spec. General
Semester IV Version 1.0.0.0
Effective from Academic Year 2020-21 Effective for the batch Admitted in July 2019
Subject code 4B06DIM Subject Name Disaster Management
Teaching scheme Examination scheme (Marks)
(Per week) Lecture (DT) Practical (Lab.) Total CE SEE Total
L TU P TW
Credit 04 00 00 00 04 Theory 40 60 100
Hours 04 00 00 00 04 Practical 00 00 00
Pre-requisite:
None
Objective:
The aim of this course is to understand how to manage different types of disasters with its preventive mechanisms.
Learning Outcome:
Students should get acquainted with the basic concept of disaster and its risk factors.
Students should be able to identify hazards and vulnerability
Students should be able to comprehend various mechanisms for disaster management.
Students should get knowledge how to make proper planning for disaster mitigation.
Theory syllabus
Unit Content Hrs.
1 Understanding Disaster
Concept of disaster - Different approaches - Concept of Risk - Levels of disasters, Disaster phenomena and
events (Global, national and regional).
15
2 Hazards and Vulnerability
Natural and man-made hazards; response time, frequency and forewarning levels of different hazards -
Characteristics and damage potential of natural hazards; hazard assessment - Dimensions of vulnerability
factors; vulnerability assessment- Vulnerability and disaster risk - Vulnerabilities to flood and earthquake
hazards
15
3 Disaster Management Mechanism
Concepts of risk management and crisis management - Disaster management cycle Response and Recovery -
Development, Prevention, Mitigation and Preparedness Planning for relief
15
4 Planning for Disaster Management
Strategies for disaster management planning - Steps for formulating a disaster risk reduction plan - Disaster
management Act and Policy in India - Organizational structure for disaster management in India - Preparation
of state and district disaster management plans
15
Exam: Theory 100%, Numerical 0 %
Text Book
D. Alexander (1993), Natural Disasters, ULC press Ltd, London.
Reference Books
U. K Chakrabarty, (2007) Industrial Disaster Management and Emergency Response, Asian Books Pvt. Ltd., New
Delhi
Disaster Management Act. (2005), Ministry of Home Affairs, Government of India, New Delhi
Carter, W. N. Disaster Management (1991)A Disaster Management Handbook, Asian Development Bank, Bangkok,.
Online Resource
https://swayam.gov.in/nd2_cec19_hs20/preview