MBA(Gen) 07-09 SYLLABUS

ACCOUNTING FOR MANANGEMMENT
Course Code: MBAFN10101

Course Objectives
To help a student in understanding the techniques of financial, cost and management accounting. It also helps the students getting training for different functional areas/ sectors to develop skills for preparation and analysis of financial statements. As this is an introductory paper in the area of accounting, emphasis will be on the usage of annual reports/ data collected from Prowess to build analytical skill among the students in reading corporate financial statements.

Course Contents
Module I: Introduction to Accounting
Introduction to accounting - the meaning, nature, functions and usefulness of accounting, branches of accounting, accounting concepts and Generally Accepted Accounting Principles, accounting equation, concept of double entry and the accounting cycle. Preparation of journal, ledger and trial balance.

Module II: Preparation of Financial Statements
Financial statements and their nature, Preparation of Manufacturing, Trading, and Profit and Loss Account and Balance Sheet- Matching of Revenue (AS 9) and Expenses, Fixed Assets (AS 10), Depreciation (AS 6) and other related adjustments. Form and Contents of Financial Statements with reference to Indian Companies (Sch. VI).


Module III: Analysis of Financial Statements
Introduction to the various tools of analysis, Ratios analysis: Liquidity, Activity, Capital Structure, Profitability Ratios, Preparation of fund flow and cash flow statements (AS 3).

Module IV: Cost Accounting
Elements of Cost, Cost Classification and Allocation, Cost Sheet, Methods of Inventory Valuation (AS 2) – FIFO, LIFO and Weighted Average Cost Methods.


Module V: Management Accounting
Emergence of Management Accounting, Marginal Costing and Cost Volume – Profit Analysis, Budgeting and Variance Analysis – an overview.




ECONOMIC ANALYSIS


Course Code: MBAEN 10101

Course Objective:
To familiarize the students with theoretical concepts of modern Economic Analysis so that they can use these as inputs in managerial decision-making process. Emphasis would be laid on the understanding of key economic variables both at micro and macro level, which influence the business operations, and strategies of the firm and the business environment under which they operate.

Course Contents:

Module I:
Nature And Scope Of Economic Analysis
Its relevance for a manager:
Demand Analysis: Nature of Demand For A Product- Individual Demand and Market Demand, Demand By Market Segmentation. Demand Function: Determinants of Demand.
Concept Of Elasticity Of Demand: Income, Cross, Price and Advertising Elasticity. Theorems on the Price Elasticity of Demand Applications of the Concept of Price Elasticity of Demand in Business Decisions.
Demand Forecasting: Need for Forecasting and Techniques of Forecasting.
Production Analysis: Production Function- Neo-Classical, Cobb- Douglas, Leontief. Empirical Estimation of Production Function, Least Cost Combination of Inputs for a Firm. Concept of an Isoquant - Smooth Curvature and Right Angle, Returns to Scale and Returns to a Factor, Expansion Path of a Firm.
Cost Concepts: Costs Relevant for Management Decision Making. Economies of Scale: Internal and External Cost Function: Cost and Output Relationship. Short Run and Long Run
An Analysis Of The Objectives Of A Business Firm: Profit Maximization Model Bumoul's Sales Maximization Model Marris's Model of ‘Managerial Enterprise' Williamson’s Model of 'Managerial Discretion'

Module II Supply Function:
Determinants of supply of a product, Law of Supply. Elasticity of Supply
Pricing And Output Decisions Under Competitive And Monopoly Markets: Pricing and output decisions under monopolistic market, Product Differentiation;
Price Discriminating Monopolist;
Models Of Oligoplistic Market: Price Rigidity-- The Kinky Demand Curve Model, Interdependence-- The Cournot Model, Price Leadership Models, Cartels and Collusion
Fundamentals Affecting Pricing Decisions Of A Firm: Specific pricing problem; Pricing Methods
Investment Analysis: Techniques of Project Examination (Cost-Benefit Analysis)
Linear Programming: Game Theory and Strategic Behavior

Module III: Economic Policy And Analysis:
Macro economic variables and functional relationships, Business environment as an exogenous variable. Factors influencing the business environment,
National Income Analysis: Concept of national income and wealth. National income aggregates. Approaches to national income measurement. Models of circular flow of money- incorporating savings, investment, foreign trade and government sector.
Models Of Income Determination: Keynesian model and neo-classical models. IS and LM curve model. Consumption function, saving function and investment function. Concept of investment multiplier and foreign trade multiplier. Factors influencing consumption function- Objective, Subjective and structural.
Demand And Supply Of Money: Transaction, precautionary and speculative demand for money; Liquidity preference function; Components of money supply.
Business Cycles: An analysis of the fluctuations in the level of economic activity. Phases of business cycles. Acceleration principle. Interaction between accelerator and multiplier.

Module IV: Inflation And Deflation:
Demand - pull and Cost -push inflation. Impact of inflation on employment, price level and other macro economic variables. Philips curve. An analysis of policies to control inflation. Deflation.
Monetary And Fiscal Policies: Objectives of monetary policy. Working of commercial banking system. Functions of central bank. Credit policy and its implications on the corporate sector. Money market and its components. Capital market. Direct and indirect taxes. Concept of deficit financing. Central Budget.
Foreign Exchange Market: Functions. Exchange rate determination. Flexible and fixed rates of exchange. Spot and forward exchange rates. Managed float. Intervention by the RBI in the forex market. A case for and against full convertibility of Indian rupee.
Planning In India: Rationale of economic planning. Planning set up and planning process. Planning models. Critical Examination of planning in India
International Trade: The Theory of comparative advantage; Trade strategies - inward and outward; Inflow of foreign direct investments; Balance of payments





ECONOMIC AND BUSINESS LEGISLATION

Course Code: MBALW 10101

Course Objective:
To give insight to various Business and Economic Laws so that the students are able to interpret the provisions of some of the important laws and apply the same in commercial and industrial enterprises.

Course Contents:
Module I: Legal Environment of Business
Environment of Business, Its importance, Legal environment of business.

Module II: Indian Contract Act, 1872
Nature and kinds of Contracts, Concepts related to offer, Acceptance and Consideration, Principles Governing Capacity of Parties and Free Consent, Legality of Objects, Performance and Discharge of Contract, Breach of Contract and its Remedies, Basic Elements of Law Relating to Agency, Guarantee and Pledge.

Module III: Law of Torts
Meaning of tort – Contractual and Tortious Liability, Application of Tortious Liability in Business Situations.

Module IV: Indian Sale of Goods Act, 1930
Sale and Agreement to Sell, Hire Purchase – Pledge – Mortgage – Hypothecation Lease.
Goods – Different types of Goods, Passing of Property in Goods, Conditions and Warranties, Doctrine of Caveat emptor, Rights of an unpaid Seller.

Module V: Negotiable Instruments Act, 1881
Meaning of Negotiability and Negotiable Instruments – Cheques Bill of Exchange and Promissory Note – Crossing of Cheques – Endorsement – Dishonour of Cheques.

Module VI: Elements of Company Law
Meaning and types of companies, Formation of a company, Memorandum and Articles of Association, Prospectus and Issue of Shares, Share Capital and Shareholders, Company Meetings and Proceedings, Powers and Liabilities of Directors and Winding up of Company.

Module VII: Consumer Protection Act, 1986
Need for Consumer Protection – Meaning of Consumer – Different redressal agencies for Consumers, Rights of Consumers, Unfair Trade Practices, Procedure for Filing Complaints.

Module VIII: Intellectual Property Laws (IPR)
Overview of Law & Procedure relating to Patents , Trade marks & Copyrights, Infringement

Module IX: Miscellaneous Acts
Provisions of Central Sales Tax Act and Central Excise Act & Customs Act 1962, Provisions of Income Tax Act relating to individuals, Calculation of Tax Liability under the head Salary Income.






INFORMATION TECHNOLOGY AND BUSINESS APPLICATIONS

Course Code: MBAIT 10101

Course Objective:
This course will expose students to developments in computer technology and understand the working of a computer system. It will introduce end-user computing and build skills in using IT and understanding various technologies like, networking, internet DBMS concepts, e-commerce, Security etc.

Course Contents:

Module I: Introduction to s/w, Concepts of Programming
Introduction to Programming, Basic Elements, Basic Features of Structured Programming, its limitations, Basic features of OOPS, its advantages over the structured programming

Module II: Computer Networks: Introduction
Components, Classification & Type, Advantages, Disadvantages, Limitations of each, LAN Concepts in details

Module III: Internet
Internet Technologies: Introduction to Internet, Intranet and Extranet, Basis concepts of Internet and IP Address, DHCP, DNS, Protocols, Services of internet, Technology behind Internet.

Module IV: E-Commerce: Introduction
E-com Technologies, Applications.

Module V: DBMS Introduction
Need, Components, Benefits over file system, Classification & Types, Advantages, Disadvantages & Limitations of each.

Module VI: Introduction to IS Security
The IS Security Environment, IS Security Governance, Management Control: Security Policy, Enterprise Security Architecture, Security Planning & Accreditation.






MARKETING MANAGEMENT

Course Code: MBAMK 10101

Course Objective:
The objective of this course is to introduce the basic concepts of marketing and to develop a feel of the marketplace.

Course Contents:
Study of Marketing Management, Business environment, Consumers and Markets

Module I: Understanding Marketing Management
The production concepts, product concept, selling concept. The marketing concept, comparison of various concepts, Relationship marketing, Social marketing, Customer needs, Customer value and satisfaction. CRM, Value chain analysis, Value delivery network, Strategic Planning, Introduction to strategic planning with marketing perspective, Designing business portfolio, Marketing plan, Marketing process, Marketing service.
Module II: Market research business environment and Understanding Consumer Behavior
Market research, Objectives, Primary and Secondary Research, Gathering and Analyzing Data .The factors influencing consumer behavior. The stages buying process, the buying decision making process, factors effecting the buying decision, problem recognition, information search, Examination of alternatives, purchased decision, post purchase behaviour. The industrial buying process

Module III: Segmentation, Managing Competition
Competition, identifying competition, strategies of competition, strengths and weaknesses of competitors, reaction patterns of various market players, customer value analysis. Strategies adopted by market leaders, market followers and market challengers. Market segmentation, Lifestyle Marketing, Generation X Consumers and differentiating your offering, targeting, Positioning, Product life cycles, stages in lifecycle and factors effecting each stage, Managing product life cycles.

Module IV: Product Management
Classification of products, New Product development, stages of product development, kinds of consumers depending on stage of adoption. Adoption process, Product mix decisions and line management, Length, width and depth of a line, line analysis, and brand management. Marketing of services

Module V: Pricing Strategies
Production to the various objectives of pricing, steps adopted in selecting the right price. Various pricing strategies, Adapting prices according market requirements, responding to various market price changes. Initiating a price change and handling impacts of price changes.

Module VI: Managing Channels
Channel functions, channel flows, establishing channel objectives, identifying channel alternatives, evaluating alternatives, selecting channel partners, training and motivating channel members, Channel dynamics, conflict and cooperation in channel members, Market logistics, Sales force management.

Module VII: Managing the Integrated Communication
What is communication? Setting of communication objectives, identifying target audience, modes of communication, designing message, choosing tool for communication, Media decisions, evaluating various media, Advertising management, Advertisement management, Managing sales promotions, evaluating results, integrating the entire communication, role of public relations and publicity, significance and managing communication through direct marketing and personnel selling, role of internet marketing, emerging communication trends.







ORGANIZATIONAL BEHAVIOUR

Course Code: MBAHR 10101

Course Objective:
Managers face difficult and exciting challenges today. A global economy in which world-class quality is the ticket to success, increased diversity in the work force, calls for more ethical conduct promise to keep things interesting. As trustees of society’s precious human, material, financial, and informational resources, managers hold the key to a better world. A solid grounding in management and behavior are, therefore, essential to guide large and small, profit and non-profit organizations successfully through these turbulent times.

Course Contents:

Module I: Introduction to Self and Management
The Transactional Analysis, Managing and Managers, The Challenges of Management, The Practice and Study of Management, Schools of Management

Module II: Individual
Learning, Perception, Personality, Conflict Management, Motivation and Job Performance

Module III: Individual in the Group
Group Processes, Introduction to team, Leadership, Power and Politics,

Module IV: Individual in the Organization
Organizational Structure, Organizational Design, Organizational Culture,




QUANTITATIVE TECHNIQUES IN MANAGEMENT

Course Code: MBAOM 10101

Course Objective:
The aim of this course is to develop the understanding of the various mathematical and statistical models used for decisions making in the functions of the management of any organization. It is also aimed to develop the understanding of the various optimization techniques used for decisions making in the functions of the management of any organization.

Course Contents:

Module I: Introduction
Application in Business & Management, Classification of Data, Diagrammatic & Graphical Presentation of Data, Introduction to SPSS and Other Statistical Software Packages.

Module II: Forecasting Techniques
Correlation & Regression Analysis, Time Series Analysis- Trend Analysis, Cyclical Analysis, Seasonal Analysis, Irregular Variation

Module III: Probability & Testing of Hypothesis
Introduction of Probability Theories, Concepts, Addition & Multiplication Theorems, Probability Distributions, Sampling & Sampling Distribution, Null Hypothesis & Alternative Hypothesis, t-test, F-test, Annova, Non-parametric Tests (Chi –Square)

Module IV: Decision Theory: Introduction of Decision Theory, Decision Environments, Decision Making under Uncertainty- Maximax, Maximin, Minimax, Regret & Laplace Criterion, Decision Making under Risk- EMV & EOL.

Module V: Linear Programming
Introduction of Operations Research, Scope and Models in Operations Research, Introduction of Linear Programming, Formulation of LPP, Solution of LPP- Graphical Method & Simplex Procedure, Duality & Dual Simplex Procedure. Introduction of Transportation Problems, Procedure of finding optimal solution, Assignment Problem & its solution.





BUSINESS COMMUNICATION – I

Course Code: MBABS 10101


Course Objective:
One cannot‘not communicate’. This course is designed to facilitate our young Amitians to communicate effectively by emphasizing on practical communication through refurbishing their existing language skills and also to bring one and all to a common take-of level.

Course Contents:

Module I: Fundamentals of communication
Relevance of communication
Effective communication
Models of communication
Effective use of language

Module II: Tools of communication
Proficiency in English – The international
Language of business
Building vocabulary
(Denotative & connotative)
Extensive vocabulary drills
(Synonyms / Antonyms / Homonyms)
One Word substitution
Idioms & phrases
Mechanics and Semantics of sentences
Writing sentences that really communicate
(Brevity, Clarity, and Simplicity)
Improving the tone and style of sentences

Module III: Barriers to Effective use of language
Avoiding clichés
Removing redundancies
Getting rid of ambiguity
Euphemism
Jargons
Code switching

Note:
2 tests of 20 marks of one hour duration each will be conducted over and above the teaching hours. They will have to be programmed accordingly.







SELF DEVELOPMENT AND INTERPERSONAL SKILLS

Course Code: MBABS 10102

Course Objective:
This course aims at imparting an understanding of:
• Self and the process of self exploration
• Learning strategies for development of a healthy self esteem
• Importance of attitudes and their effect on work behavior
• Effective management of emotions and building interpersonal competence.

Course Contents:

Module I: Understanding Self (2 Hours)
• Formation of self concept
• Dimension of Self
• Components of self
• Self Competency

Module II: Self-Esteem: Sense of Worth (2 Hours)
• Meaning and Nature of Self Esteem
• Characteristics of High and Low Self Esteem
• Importance & need of Self Esteem
• Self Esteem at work
• Steps to enhance Self Esteem

Module III: Emotional Intelligence: Brain Power (2 Hours)
• Introduction to EI
• Difference between IQ, EQ and SQ
• Relevance of EI at workplace
• Self assessment, analysis and action plan

Module IV: Managing Emotions and Building Interpersonal Competence (2 Hours)
• Need and importance of Emotions
• Healthy and Unhealthy expression of emotions
• Anger: Conceptualization and Cycle
• Developing emotional and interpersonal competence
• Self assessment, analysis and action plan

Module V: Leading Through Positive Attitude (2 Hours)
• Understanding Attitudes
• Formation of Attitudes
• Types of Attitudes
• Effects of Attitude on
- Behavior
- Perception
- Motivation
- Stress
- Adjustment
- Time Management
- Effective Performance
• Building Positive Attitude

Module VI: End-of-Semester Appraisal (2 Hours)
 Viva based on personal journal
 Assessment of Behavioral change as a result of training
 Exit Level Rating by Self and Observer

Suggested Readings:

• Towers, Marc: Self Esteem, 1st Edition 1997, American Media
• Pedler Mike, Burgoyne John, Boydell Tom, A Manager’s Guide to Self-Development: Second edition, McGraw-Hill Book company.
• Covey, R. Stephen: Seven habits of Highly Effective People, 1992 Edition, Simon & Schuster Ltd.,
• Khera Shiv: You Can Win, 1st Edition, 1999, Macmillan
• Gegax Tom, Winning in the Game of Life: 1st Edition, Harmony Books
• Chatterjee Debashish, Leading Consciously: 1998 1st Edition, Viva Books Pvt.Ltd.,
• Dr. Dinkmeyer Don, Dr. Losoncy Lewis, The Skills of Encouragement: St. Lucie Press.
• Singh, Dalip, 2002, Emotional Intelligence at work; First Edition, Sage Publications.
• Goleman, Daniel: Emotional Intelligence, 1995 Edition, Bantam Books
• Goleman, Daniel: Working with E.I., 1998 Edition, Bantam Books.






FRENCH - I

Course Code: MBAFR 10101

Course Objective:
To enable the students to converse in the language with the help of basic verbs and learn the basic rules of grammar, which will later help them to strengthen their language.

Course Contents:

Module I
Introducing one self (i.e. giving your introduction) and taking someone’s introduction
Indefinite and definite article
Affirmative, negative and interrogative sentences with the help of simple verbs, i.e. to be, to have
Professions, nationalities, countries and related prepositions

Module II
Simple, present tense with the help of first group verbs
Colours
Classroom objects
Use of day to day vocabulary
Counting
Adjectives to describe someone/friend/family

Module III
Telling and asking time
Days of the Week
Months of the year

Module IV
Likes and dislikes
Taking an appointment
Describing daily routine





GERMAN - I

Course Code: MBAGR 10101

Course Objective:
To enable the students to converse, read and write in the language with the help of the basic rules of grammar, which will later help them to strengthen their language.
To give the students an insight into the culture, geography, political situation and economic opportunities available in Germany

Course Contents:

Module I: Introduction
Self-introduction, Greetings, family Tree

Module II: Phonetics
Sound system of the language with special stress on Dipthongs

Module III: Articles
The definite and indefinite articles in masculine, feminine and neuter gender
Professions in the genders, countries and nationalities

Module IV: Pronouns
Personal pronouns and the simple possessive pronouns, the use of my, your
With the family members

Module V: Numbers and time
The counting, plural structures and the time

Module VI: More about Time periods
Weekdays, months, seasons.
Adverbs of time and time related prepositions

Module VII: Directions
Names of the directions
Asking and telling the directions with the help of a roadmap

Modules VIII: Songs
Und Sie? Was machen Sie?






SPANISH - I

Course Code: MBASH 10101

Course Objective:
Objective: To enable students acquire working knowledge of the language; to give them vocabulary, grammar, voice modulations/intonations to handle everyday Spanish situations with ease.

Course Contents:

Module I
A brief history of Spain, Latin America, the language, the culture…and the relevance of Spanish language in today’s global context.
Introduction to alphabets
Introduction to ‘Saludos’ (How to greet each other. How to present/introduce each other), ‘Goodbyes’

Module II
The verb llamarse and practice of it. Introduction to simple/normal AR ending verbs
Revision of ‘Saludos’ and ‘Llamarse’ and introduction to numbers (cardinal). Introduction to colors. Revision of numbers and introduction to ordinal numbers plus days of the week

Module III
Months of the years, introduction to SER and ESTAR (both of which mean To Be). And the fact that spanish adjectives have to agree with gender and number of their nouns. Exercises highlighting usage of Ser and Estar. Professions/adjectives.

Module IV
Introduction to ER ending verbs and prepositional pronouns/verbs
Introduction to Irregular ER verbs and Set expressions (idiomatic expressions) with the verb Tener, more verbal phrases, adverbs (bueno/malo, muy, mucho, bastante, poco). Introduction to how to tell weather (with the verb Hacer)
Revision of all that has been taught in previous sessions
Revision of normal ER ending verbs, irregular ER ending verbs

Module V
Introduction to root changing AR ending verbs
Introduction to root changing ER ending verbs
Introduction to IR ending verbs, including normal, irregular, root changing. Revision of verbs (AR, ER and IR ending) plus irregular and root changing
Translation of Spanish-English; English-Spanish. Practice sentences.




JAPANESE - I

Course Code: MBAJP 10101

Course Objective:
To enable the students to converse in the language with the help of basic verbs and learn the basic rules of grammar that will later help them to strengthen their language.

Course Contents:

Module I: Salutations
Self introduction, Asking and answering to small general questions

Module II: Cardinal Numbers
Numerals, Expression of time and period, Days, months

Module III: Tenses
Present Tense, Future tense

Module IV: Prepositions
Particles, possession, Forming questions

Module V: Demonstratives
Interrogatives, pronoun and adjectives

Module VI: Description
Common phrases, Adjectives to describe a person.

Module VII: Schedule
Time Table, everyday routine etc, Seeking permission

Module VIII: Outings
Going to see a movie, Party, friends house etc.





CHINESE - I

Course Code: MBACE 10101

Course Objective:
The Course aims at familiarizing the student with the basic aspects of speaking ability of Mandarin, the language of Mainland China. The course aims at training students in practical skills and nurturing them to interact with a Chinese person.
Course Contents:

Module I
Exercising and practicing of table of the speech sounds of Beijing dialect.
Speaking with proper tones and writing with tone.

Module II
Understanding of sentence structure.
Mugging up of dialogues as they are given in text books.

Module III
How to greet others, “Hello”, “Hai”
Use of negative particle “bu”
Inquire about health
Use of interrogative particle “shenme”

Module IV
Use of modal particle “ne” to ask question in a polite way.
Use of verb “zuo” and how to make sentence with “zuo”
Use of interrogative particle “ma” and “nar”
Use of “zhe” and “na”

Module V
Interaction with a foreign visitor-inquire name, nation, culture etc.
Introducing one’s own family members
Use of auxiliary verb “you” and how to make sentences
Introducing a student studying abroad