Syllabus for Bachelor of Commerce



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Total Teaching Hours for Semester:60

No of Lecture Hours/Week:4

Max Marks:100

Credits:3

Course Objectives/Course Description

This paper is offered as a core paper in the fifth semester. It develops and creates cost consciousness among the students and prepares students for careers in the areas of costing. Students will be aware of various aspects of cost, cost classification and also decision making skills in terms of cost benefit and profit. As a prerequisite, students should be having a basic knowledge about concepts relating to cost, costing, and cost accounting.

Learning Outcome

· To develop in students towards cost consciousness and prepare them for careers in the areas of costing.


· To enable the students acquire an understanding of the concept and meaning of cost, the classification of cost and various statements of cost and profit.
To enable the students to assess and understand cost incurred in manufacture of a product or service.
Unit-1

Teaching Hours:5

Nature and Significance of Cost Accounting

Introduction – Definition – Fundamental - Principles - Functions and objectives – Merits – Demerits - Comparison between Financial Accounting, Management Accounting and Cost Accounting.


Unit-2

Teaching Hours:10

Analysis & Classification of Cost

Elements of Cost - Collection of Cost - Classification of Cost as per CAS1 - Installation of Costing system - Format of Cost Sheet - Tenders and Quotations (Problems on above).


Unit-3

Teaching Hours:12

Material

Nature of Materials - Direct & Indirect - Purchase Procedure - Store Keeping Functions - Fixation of Levels (Including Problems) - Inventory Control - Periodical and Perpetual Inventory, ABC Analysis, EOQ, Stores issue - Valuation of Bought Materials, Capacity determination as per CAS2 and CAS6 - Methods of Pricing of Issue – FIFO – LIFO - Simple and Weighted Average Methods. (Problems on above)


Unit-4

Teaching Hours:10

Labor

Direct Labor - Indirect Labor - Labor Cost - Labor Cost Control - Time Keeping - Methods of Time Keeping - Time Booking – Records - Idle Time - Causes for Idle Time - Treatment of Idle Time – Overtime - Labor Remuneration - Features of Good Wage System - Methods of Wage Payment – Time rate System - Piece Rate System - Bonus System – Gantt Bonus Plan, Taylor Differential Piece Rate System and Labor Turnover. An Introduction to CAS7.


Unit-5

Teaching Hours:18

Overheads

Collections and Classification of Overheads - Allocation & Apportionment – Primary Distribution - Secondary Distribution - Reapportionment of Service Department Costs to Production Departments (Direct Method - Reciprocal Methods - Repeated Distribution Method and Simultaneous Equation Method). Absorption of Overheads - Methods - percentage of Direct Material Cost - Direct Labor Cost - Prime Cost - Direct Labor Hour Rate and Machine Hour Rate. Activity Based Costing- Introduction – Characteristic Features and its application. An Introduction to CAS3.


Unit-6

Teaching Hours:5

Reconciliation of Cost and Financial Accounting

Need for Reconciliation - Reasons for Differences in Profits - Problems on Preparation of Reconciliation Statement and Memoranda.


Text Books And Reference Books:

1. Jain. S.P,Narang, K. L &Simmi Agrawal(2011). Cost Accounting (2nd ed.).Delhi , India:

Kalyani Publishers.
2. Arora M N(2012).Methods and Techniques of Cost Accounting(4th ed.).India Himalaya Publishing House.
Essential Reading / Recommended Reading

1. Banerjee, B. (2006). Cost Accounting Theory and Practices (12th ed.). PHI Learning Pvt Ltd.


2. Narang, J. &. (2012). Advanced Cost Accounting. Delhi: Kalyani Publishing House.
3. P.T.Pattanshetty, D.R.Palekar, & V.A.Patil. (2012). Cost Accounting.
4. S.N.Maheshwari. Advanced Cost Accounting . New Delhi: Sultan Chand Publishing House.
5. Wilson. Cost accounting. Mumbai: Himalaya Publishing House.
Evaluation Pattern

COM532 - ORGANIZATIONAL BEHAVIOUR (2015 Batch)

Total Teaching Hours for Semester:60

No of Lecture Hours/Week:4

Max Marks:100

Credits:3

Course Objectives/Course Description

Organizational behaviour provides the knowledge base for understanding behaviour within organizations. Students will be exposed to broad areas in OB theory, concepts, and research through this course. The subject equips students with tools to effectively manage individuals and groups within organizations and offers a better understanding of organizational culture. As a prerequisite, students should be having a basic knowledge about organizations, business and business management.


Learning Outcome

· Understand various concepts and theories of organizational behavior to apply them in predicting and influencing individual and group behavior in organizations.


· Better sensitivity about one’s own and others personality and create a personal development action plan
· Awareness about the values, attitude and factors affecting job satisfaction
· Become sensitive about the importance of emotions in workplace and enhance emotional intelligence
· Explore deeply one’s perceptions and understand its influence on forming prejudices and biases
· Discover one’s learning style and become an on-going learner
· Develop group dynamic and team skills
· Enhance conflict management and resolution skills
· Able to negotiate with different stakeholders like your boss, union leaders and subordinates
· Cope with change and stress
Unit-1

Teaching Hours:6

Introduction to Organizational Behavior

Meaning of Organizational Behaviour– Nature of OB research – disciplines that contribute to OB – challenges and opportunities for OB – Developing an OB Model.


Unit-2

Teaching Hours:4

Diversity in Organizations

Diversity – Biographical characteristics: Age, Gender, Tenure, Religion etc. – Ability: Intellectual and physical abilities – Diversity Management


Unit-3

Teaching Hours:8

Personality and Values

Meaning of Personality – MBTI – Big Five Personality Model – Locus of control – Core Self Evaluation – Self Concept – Machiavellianism – Narcissism – Type A and Type B personalities – Importance of values – Terminal and Instrumental Values – Values across cultures: Hofstede and Globe frameworks


Unit-4

Teaching Hours:6

Attitudes, Job Satisfaction, Emotions and Moods

Components of Attitudes – Major Job attitudes – Measuring Job satisfaction – causes and impacts of Job satisfaction – Emotions and Moods – Emotional Labour – Emotional Intelligence – OB applications of emotions and moods


Unit-5

Teaching Hours:6

Perception and Individual decision making

Factors that influence perception – Attribution theory – common shortcuts in judging people – link between perception and individual decision-making – Decision-making in organizations.


Unit-6

Teaching Hours:6

Learning

Definition, importance, theories of learning, principles of learning, shaping as managerial tool.


Unit-7

Teaching Hours:6

Foundations in Group Behavior and Teams

Defining and classifying groups – stages of group development – group properties: roles, norms, status, size, and cohesiveness – Group decision-making: groupthink, group shift, techniques in group decision-making - Types of teams – creating effective teams


Unit-8

Teaching Hours:6

Conflict and negotiation

Understanding conflicts – process – negotiation – strategies – global implications.


Unit-9

Teaching Hours:6

Organizational Culture

Defining Organizational Culture – culture’s functions – climate – creating and sustaining culture – spirituality and organizational culture


Unit-10

Teaching Hours:6

Organizational Change and Stress Management

Forces for change – resistance to change – approaches to manage change – creating a culture for change – work stress and its management.


Text Books And Reference Books:

1. Robbins, S., Judge, T., & Vohra, N. (2011). Organizational Behavior (14 ed.). Delhi: Pearson Prentice Hall.


Essential Reading / Recommended Reading

1. Robbins, S. P., & Judge, T. (2007). Organizational Behavior. Upper Saddle River, N.J: Pearson/Prentice Hall.


2. Fred Luthans (2008). Organizational Behaviour (11 ed.). Mass, Boston: McGraw-Hill/Irwin.
Evaluation Pattern

Assessment Component

Description

Weightage

CIA I
Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.
10%
CIA II
Mid semester written examination conducted for 2 hours duration
25%
CIA III
Group work consisting of presentations, viva voce, and report submission.
10%
ESE
Written examination conducted for 3 hours duration
50%
Attendance

05%


Total
100%

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