M. Com.
IIIrd Semester
(Compulsory Papers)
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Paper – I izcU/k dh vo/kkj.kk 80+20 04
iz'ui= &I (Management Concept)
Paper – II laxBukRed O;ogkj 80+20 04
iz'ui= &II (Organisational Behaviour)
Paper – III mPpRrj ykxr ys[kkadu 80+20 04
iz'ui= &III (Advance Cost Accounting)
Paper – IV izca/kdh; ys[kkadu 80+20 04
iz'ui= &IV (Management Accounting)
Paper – V izca/kdh; fu.kZ; ds fy, ys[kkadu 80+20 04
iz'ui= &V (Accounting for managerial decision)
M. Com. Third Semester
(Compulsory Paper)
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MANAGEMENT CONCEPT
(Paper First)
M.M.: 80
OBJECTIVE -
The Objective of this course is to help student understand and conceptual
framework of management and organizational behavior.
Unit – I Schools of Management Thought: Scientific, process, human
behavior and social system school; Decision theory school;
Quantitative and system school; Contingency theory of
management; Functions of a manager.
Unit – II Managerial Functions : Planning - concept, significance, types;
Organizing - concept, principles of authority, theories, types of
organizations, authority, responsibility, power, delegation,
decentralization;
Unit – III Staffing; Directing; Coordinating; Control - nature, process,
and techniques.
Unit – IV Motivation: Process of motivation; Theories of motivation - need
hierarchy theory, theory X and theory Y, two factor theory,
Alderfer’s ERG theory, McCleland’s learned need theory, Victor
Vroom’s expectancy theory, Stacy Adams equity theory.
Unit – V Group Dynamics and Team Development: Group dynamics -
Definition and importance, types of groups, group formation,
group development, group composition, group performance
factors; Principle-centered approach to team development.
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ORGANIZATIONAL BEHAVIOUR (Paper – Second)
M.M. : 80
OBJECTIVE -
The Objective of this course is to help student understand and conceptual
framework of management and organizational behavior.
Unit – I Organizational Behaviour: concept and significance;
Relationship between management and organizational
behaviour; Emergence and ethical perspective; Attitudes;
Perception; Learning; Personality; Transactional analysis.
Unit – II 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.
Unit – III Organizational Conflict: Dynamics and management; Sources,
patterns, levels, and types of conflict; Traditional and modern
approaches to conflict; Functional and difunctional
organizational conflicts; Resolution of conflict.
Unit – IV
Interpersonal and Organizational Communication: Concept of
two-way communication; Communication process; Barriers to
effective communication; Types of organizational
communication; Improving communication; Transactional
analysis in communication.
Unit – V Organizational Development: Concept; Need for change,
resistance to change; Theories of planned change; Organizational
diagnosis; Organizational Development intervention.
M. Com – 3rd Semester
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ADVANCED COST ACCOUNTING (Paper–Third)
M.M.:80
OBJECTIVE -
This course exposes the students to the basic concepts and the tools used in cost
accounting.
Unit – I Introduction – Cost Analysis, concepts and classification,
Materials control– Techniques of Materials control.
Unit – II Labour cost – Computation and control, Overheads – Accounting
and Control.
Unit – III Job, Batch, Contract Costing and operating costing.
Unit – IV Process Costing, Joint products & By – products costing.
Uniform costing and Estimate costing.
Unit – V Budgetary control – Importance of budgets in accounting.
Nature of budgetary control, Organization for budgetary control
preparation zero base budgeting, performance budgeting. Cash
Budget, Production and sales Budget.
Paper – IV
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(Management Accounting)
OBJECTIVE:
The objective of this course is to acquaint student with the accounting concepts,
tools and techniques for managerial decisions.
COURSE INPUTS-
UNIT-1 Introduction of Accounting: Management accounting as a area
accounting; Objectives, nature and scope of management accounting,
techniques of management accounting, difference between financial
accounting, cost accounting and management accounting,
Management accounting and managerial decisions; Management
accountant’s position, role and responsibilities.
UNIT-2 Accounting Plan and Responsibility Centers: Meaning and
significance of responsibility accounting; Responsibility centers-cost
centre, profit centre and investment centre, Problems in transfer
pricing, Objectives and determinates of responsibility centers.
UNIT-3 Budgeting: Definition of Budget; Essentials of budgeting; Types of
budgets functional, master etc. Fixed and flexible budget.
UNIT-4 Standard Costing and Variance Analysis:, Standard costing as a
control technique; Setting of standards and their revision; Variance
analysis – meaning and importance; Kinds of variances and their
uses material, labour and over head variances; Disposal: of variances;
Relevance of variance analysis to budgeting and standard costing.
UNIT-5 Marginal Costing: Concept of marginal cost; Marginal costing and
absorption, costing, Marginal costing versus direct, costing;
M. Com – 3rd Semester
Paper – V
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(Accounting for managerial decisions)
OBJECTIVE
The objective of this course is to acquaint student with the accounting
concepts, tools and techniques for managerial decisions.
COURSE INPUTS-
UNIT-1 Break-even-analysis; Assumptions and practical applications of
break- even-analysis; cost volume profit analysis, Decisions
regarding sales-mix, make or buy decisions and discontinuation of a
product line etc.
UNIT-2 Analyzing financial Statements: Method, objects and ratio analysis.
UNIT-3 Cash flow analysis and Fund flow analysis.
UNIT-4 Contemporary Issues in Management Accounting: Value chain
analysis; Activity bases costing, Quality costing, Target and lifecycle
costing.
UNIT-5 Reporting to Management: Objectives of reporting, reporting needs
at different managerial levels; Types of, reports,” modes of
reporting; reporting at different levels of management.
