North Maharashtra University, Jalgaon Faculty of Commerce and Management S.Y.B.B.A. Semester – III A: 3.1:– Mathematics & Statistics for Managers w.e.f. 2015-16 [Total Marks: 60 External + 40 Internal =100 Marks] Total Lectures: 48 Objective : To impart the required knowledge of Mathematics and statistics for managerial activities among students. 1 : Mathematical Logic Lectures 8 1.1. Meaning of Statement 1.2. Primitive and Compound Statements 1.3. Truth Values of a Statement 1.4. Law of Excluded Middle 1.5. Logical Operations: Negation, Conjunction & Disjunction Implication, Double Implication, Equivalence 1.6. Equivalence of Logical Statements 1.7. Truth Tables & Construction of Truth Tables 1.8. Tautology and Contradiction 1.9. Argument: Valid And Invalid Arguments 2 : Sets Lectures 8 2.1. Meaning of a Set 2.2. Methods of Describing a Set 2.2.1. Tabular Form 2.2.2. Set Builder Form 2.3. Types of a Set: 2.3.1. Finite Set, Infinite Set, Empty Set, Subset, Universal Set, 2.3.2. Equal Sets, Overlapping Sets, Disjoint Sets, Complementary Set. 2.4. Operations on Sets 2.4.1. Union of Sets 2.4.2. Intersection of Sets 2.4.3. Difference of Sets 2.5. Demorgan’s Laws (Without Proof) 2.6. Venn Diagrams 2.7. Cartesian Product of Two Sets 2.8. Statement of Following Laws (Without Proof) Relating To Union and Intersection of Sets :- Idempotent Laws (ii) Identity Laws (iii) Commutative Laws (iv) Associative Laws (v) Distributive Laws 3 : Matrices Lectures 8 3.1. Meaning of a Matrix, Order Of Matrix 3.2. Types of Matrix 3.2.1. Zero Matrix, Column Matrix, Square Matrix, Diagonal Matrix, 3.2.2. Scalar Matrix, Unit Matrix 3.2.3. Symmetric Matrix, Skew-Symmetric Matrix, Business Statistics S P Gupta Sultan Chand & Co.6.simple random sampling and strafied random sampling 5 : Measures of central tendency Lectures 8 5. Types of variable: . Subtraction of Matrices 3. deciles and percentiles 5. Meaning of data.3.2.Ramnath Dixit and Dr. Business Statistics C M Chikkodi & B G Satyaprasad Himalaya Publishing 6.3. Business Mathematics Sancheti & Kapoor Sultan Chand & Co. Business Mathematics Dr.3. Variable and attribute. harmonic mean. Algebra of Matrices:3.1. median and mode 5.5. 3. Primary data.districts and continuous 4.3. Importance and Limitations of statistics 4. geometric mean.4.quartiles. New Delhi 2. Meaning of Population and sample 4.1 Meaning and central tendency 5.3.6 Numerical examples and problems from real life situations 6 : Mathematical and Statistical Calculations using MS-EXCEL Lectures 8 6. New Delhi .3 Computation of these measures of central tendency for given raw data 5. Business Mathematics & Statistics: Punaini.4 Partition values: . Pearson Education 5.arithmetic mean.3 Step by step procedure to perform basic statistical function using MS Excel Reference books – 1. Equality of Matrices 3.3.2.3. Introduction to methods of sampling: .3.4. Addition of Matrices. Secondary data 4.1 Step by step procedure to perform basic logical function using MS Excel 6.4. Transpose of a Matrix: Singular Matrix & Non-Singular Matrix.2.2 Step by step procedure to perform basic mathematical function using MS Excel 6. Multiplication of Matrices 4 : Introduction to Statistics Lectures 8 4.1.5 Computation of partition values for given raw data 5.2 Statement of measures of central tendency: . Meaning of Statistics 4.Jinendra Jain Himalaya Publishing 4. Multiplication of Matrix by A Scalar 3. Raw data. Business Mathematics & Analytics Anand Sharma Himalaya Publishing 3. To develop the understanding and importance of techniques of E – Governance in India. Corporate governance in a global society Lectures: 8 a. Concept. meaning. good practices of corporate governance c. Techniques of E . Phenomenal growth of indian capital market f. Narayan murthy committee report 2003 g. 1. Corporate governance mechanism & control e. Obligation to stakeholders. Semester – III A: 3. Issues in corporate governance 5. Effective board of directors & its role b.f. employees & customers fair trade practices d.2:– Corporate Governance w.Y. Nomination committee d. Corporate governance practices in India b. Factors facilitating globalization c. Introduction b. Key global issues for business e. Fundamentals of corporate governance Lectures: 8 a. Independent directors & audit committee.North Maharashtra University. 2015-16 [Total Marks: 60 External + 40 Internal =100 Marks] Total Lectures: 48 ___________________________________________________________________________ Objectives: • • To study the fundamentals of Corporate governance and its use in business.B. Genesis on corporate governance Lectures: 8 a. Privatization & corporate governance d.B. relevance & principles.e. Naresh Chandra committee report 2002 f. Jalgaon Faculty of Commerce and Management S. Corporate governance norms prescribed by SEBI 3. GIS based Management Lectures: 8 .Governance a. needs. emergence & benefit of governance b. Corporate governance rating 2. a prerequisite for globalization 4. Impact of corporate governance. Related party transaction & disclosure e. Corporate governance in banks e. Corporate governance in public sector c. society. c. Corporate governance.A. Role of multinational corporation d. remuneration committee. Business application of corporate governance in India Lectures: 8 a. Rout ledges. E – Governance in India Lectures: 8 a. Video Conferencing 6. Richard Hecks. 1998 4. Gupta and R. 1997 . Citizen Database and Human Development c. E-Governance in India List of references books 1. Tiwari (eds.). Implementing and Managing E-Governance. Corporate governance: Economic reforms & development by Reed Darryl & sanjoy Mukherjee. policies & practices by Fernando. Jan Erik Lane. New Public Management. Oxford 3. Work Bank Report. Reinventing the Government.b. IIPA.G. M. E-Governance Projects in States: Maharashtra & Gujarat c. Vistar Publications 5. Good Governance: The Business of Government. 2000 6. Corporate governance: principles . pearson education 2.K. E-Governance Policy b. Getting employed – Meaning. Semester – III A: 3. Importance of Aptitude and Attitude in Career d. SWOT Analysis e. Effects of Counselling e. Career and Education b. Profession. Process of Counselling – Ventilation and Listening d. Vocation. Family Life and Career d.3:– Career Management and Counselling w. Counselling as Career 5) Work Life Balance a. Meaning of Counselling b.Y. Jalgaon Faculty of Commerce and Management S. Skill c. • To understand how students will grow as entrepreneur and / or getting employed. Job Requirements – Employability requirements Knowledge. Introduction to Career Growth b.f. Importance of Counselling c.North Maharashtra University. Health and Career c. Trade Business c.A. Willingness to – work. Advantages and Limitations b. Entrepreneurship – Meaning. Goal Setting d. Career out of hobbies and Sport f. Role of Money in Career b. learn. Importance of Human Development 8 8 8 8 8 8 . accept and adjust 3) Career Growth – Local to Global a. Social Life and Career 6) Human Development and Career a. Advantages and Limitations d. 2015-16 [Total Marks: 60 External + 40 Internal =100 Marks] Total Lectures: 48 Objective: • To realize the importance of career management at the early age of life.B. • To understand the importance of counselling. Job.B. Knowing foreign languages – an emerging career option 4) Introduction to Counselling a.e. Earning and Learning c. Occupation. Self Study – a tool to enrich the career e. human development and work life balance in career management 1) Introduction to Career Management a. Career in Commerce and Management after graduation with respect to different specialization 2) Getting employed & being entrepreneur as Career a. Social Quotient and Spiritual Quotient c. Self Sufficiency – self reliance and career d. IQ. 2002 byRichard Nelson-Jones (Author) . SQ.D 6] Basic Counselling Skills: A Helper's Manual Hardcover – November 18. Landrum Ph. EQ.b. Balanced Mind and Spiritual Growth Reference books: 1] Go Put Your Strengths to Work: 6 Powerful Steps to Achieve Outstanding Performance by Marcus Buckingham 2]The Soul of Leadership: Unlocking Your Potential for Greatness by Deepak Chopra 3] The Extreme Future: The Top Trends That Will Reshape the World in the Next 20 Years by James Canton 4]Emotional Intelligence: Why It Can Matter More Than IQ by Daniel Goleman 5]Entrepreneurial Genius: The Power of Passion by Gene N. Material Handling Equipments.Objectives d) Production Planning &Control. Objectives. Principles.B. Objectives and Function of Production Department. Semester – III A: A 3.4:– Production & Materials Management w. Types Of Plant Layout i) Product Or Line Layout ii) Functional & Process Layout iii) Stationary & Strata Layout iv) Mixed Layout. • To develop the understanding of production management and material management 1) Introduction To Production Management Lectures 5 a) Historical Evolution Of Management b) Production – Meaning. plant location and layout. Factors Affecting Plant Layout d. 2015-16 [Total Marks: 60 External + 40 Internal =100 Marks] Total Lectures: 48 Objective: • To study the concept of production management. Factor affecting Quality Control Lectures 10 . Guideline for effective of material handling equipment. production planning and control.Meaning. c) Product Development d) Factors Responsible for Product Development.Y. Objective b) Purchase – Objectives and Purchase Procedure c) Material Handling – Meaning. Lectures 7 3) Plant Location & Plant Layout a. Plant Location & Factors Influence Plant Location b. Jalgaon Faculty of Commerce and Management S.Meaning. Plant Layout Meaning & Objectives c. Lectures 6 4) Material Management Lectures 10 a) Meaning. c) Manufacturing Systemi) Job ii) Batch iii) Continuous iv) Inter Ministrant 2) Production Planning & Control a) Planning .Meaning & Characteristics Of A Good Product Design Factors determine the Design of Product.B. Objectives and Importance Product Design & Product Development a) Product Design .North Maharashtra University.e. Objectives c) Controlling .A. d) Function Of Stock Keeper 5) Quality Control a) Concept Of Quality Control.f. Lectures 5 7) Productivity a) Concepts.P.A.Ghosh. Use f) Meaning & Objective Of Work study g) Meaning & Objective Of Method Study h) Meaning & Objective Of Work Measurement i) Techniques Of Work Measurement j) Time Study. Characteristics of Quality Circles.Nirali Publication.Acharya. Jain. 6) Inventory Control a) Meaning & Objectives b) Various Stock Level i) Minimum Stock Level ii) Maximum Stock Level iii) Reorder Stock Level iv) Average Stock Level v) Danger Stock Levels c) Economic Order Quality ABC Analysis. Functions e) Statistical & Automated Control – Introduction.b) Total Quality Management (TQM). Vanjani. Importance & Factors Effecting On Productivity. Himalaya Publisher. e) Distinguish Between Production & Productivity Lectures 5 Books Recommended1) Management & Production Planning. b) Technique to Improve Productivity c) Measurements of Productivity.Elements Of Total Quality Management. Advantage d) Inspection – Objective. Tools & Technique c) Quality Circles – Objectives. Motion Study & Their Advantages. 2) Cost & Works Accounting. . Y.A. 2015-16 [Total Marks: 60 External + 40 Internal =100 Marks] Total Lectures: 48 Objective:• • • To develop Understanding of Fundamentals of Corporate Accounting To familiarize with the knowledge of Issue of shares. Calculation of pre and post incorporation profits and preparation of liquidators final statement of accounts Chapter 1:.5:– Corporate Accounting w. Meaning and concept of redemption of preference shares.North Maharashtra University. Over Subscription and Under Subscription. methods of redemption.Redemption of Preference shares (8 lectures) Introduction.e. Forfeiture of Shares.Profit prior to incorporation (8 Lectures) Introduction.f. Calls in arrears. Steps for ascertainment of profits prior to incorporation. Pro rata Allotment. cut-off date. Basis of Apportionment (Simple problems on profit prior to and post incorporation) .B. Concept of Redemption of debentures.Issue of Shares (8 Lectures) Issue of shares: Equal Subscription.Redemption of Debentures (8 Lectures) Meaning and types of debentures. Issue at Par. statutory requirement of redemption of preference shares (Simple problems on Redemption of Preference shares) Chapter 3:. (Problems on Issue of shares) Chapter 2:. Jalgaon Faculty of Commerce and Management S. Redemption of preference shares and redemption of debentures To help them understand the procedure of Internal reconstruction. Re issue of shares. Premium & at discount. Semester – III A: 3. Kinds of shares: Equity shares & Preference Shares. finance for redemption (Simple Problems on Sinking fund Method only) Chapter 4:. Methods of computing profit or loss prior to incorporation.B. Statement of Affairs.C Gupta. Vikas Publishing house Corporate Accounts by M. S. Reduction of Share Capital. Chand &co ltd Corporate Accounting by Dr Ashok Sehgal& Dr Deepak Sehgal: Taxmann Corprate Accounting by Dr Suhasb Mahajan & Dr Mahesh Kulkarni: NiraliPrakashan Corporate Accounting by Jain &Narang : Kalyani Publishers .C Shukla. T.Internal Reconstruction Meaning. N Maheshwari. Modes of winding Up.Chapter 5:.s Grewal & S. Alteration of Share Capital. Accounting Entries and preparation of Balancesheet after Internal Reconstruction (Simple problems on internal reconstruction) Chapter 6:.Liquidation of companies (8 Lectures) Meaning of Liquidation. Liquidator’s statement of Account. (Simple Problems on Preparation ofliquidator’s statement of Accounts) Reference Books:1) 2) 3) 4) 5) Corporate Accounting by Dr S. 00. 2015-16 [Total Marks: 60 External + 40 Internal =100 Marks] Total Practical’s: 8 Objective. Other details may be enteredas per your assumption.To practically train students in using Tally ERP software.A.) • Wages Paid To Temporary Workers • Salary paid to Branch employees Practical. 4.B.1.6 Practical on Tally ERP 9. (Store data in C:/work/temp) having year as the accounting year. Practical . (b) The Company wants to print the amount in Indian Currency with space Rs and amount. Practical .National . Practical . Financial year basis. Create Groups following the hierarchy shown below • Debtors .0 w. to maintain Financial Accounts only using hypothetical address and other details. place under appropriate • Groups Whenever Necessary • Salary Paid To Employees • Wages Paid To Factory Workers • Telephone Charges • Share Capital ( Rs. Create the following Ledger accounts. Semester – III A3.4. It is from 1st October 2010. Create a Company Temporary Ltd. enter the Income tax number PAN as SYBM 278S.3.North Maharashtra University.2.Y. Delete the Company created for Temporary Ltd.f. Create a Company ABC Ltd. Jalgaon Faculty of Commerce and Management S.International • Debtors .B. (a) Make the default setting for printer assuming that the reports are printed on stationery with a letterhead printed on the top that consume the space of one Inch. except the Income Tax Number (PAN) upon saving the company.e.000 Cr. deleting Voucher entries – using imaginary transactions. Alternatively. Practical 8 Modifying Vouchers. Delete the Short-life Company. and check whether all the masters (Groups & Ledgers) have been copied. Create a Short-life Company Ltd. and copy all the masters from the BCA Ltd.• Debtor. . Practical -6 Preparing Trial Balance with the minimum of 12 to 15 transactions.Central Practical– 5.South • Debtor.North • Debtor. Select the Short-life Company created. Practical -7 Preparing Balance Sheet with transactions regarding Trading and Profit & Loss Account with adjustments. to the Short-life Company Ltd. preparing Income & Expenditure Account for a non-trading concern along with the Balance Sheet. (Insert a Sparkline Group. Format Chart Area. Clear Rules. percentage & CGPA using custom formula & conditional. 1. Remove a Data Filter. Icon Sets. Create spreadsheet for stock market analysis of 10 companies for 5year. Create spreadsheet to demonstration for inbuilt excel function (Math. Date. Create an excel spreadsheet for student list with marks details& calculate total. Jalgaon Faculty of Commerce and Management S. fail students using conditional formatting (Highlight Cells. Create spreadsheet for employee details (Empno. 8. Create spreadsheet for present salesman progress report of year using various graphs(Create a Chart. rate) & create another spreadsheet for sales order sheet using lookup functions. Format Text Size. Semester – III A3. TEXT. Top / Bottom Values. Format Chart Title. department. Format Cell Background. Color Scales. 9. Bold / Italic / Underline. New Rules. Ename. Change Chart Type. Format Text Alignment. Using Formulas. Change Sparkline Data. logical function). Create an excel spreadsheet to show summery of class & highlight top 10 of each subject. Format Chart Plot Area. 10. Format Chart Colors) 5. mathematical function. Format Cell Borders.e. Manage Rules) 4. name. CSV file. Sort Data with Filter) 6. city. Apply a Data Filter.f.B.Y.7 Practical Based on Advanced Excel (Using MS Excel 2010) w. Create spreadsheet for product detail(prod_id. Format Numbers & Dates) 2. Format Axis. and location) apply sorting& filter on data. Format Sparkline) 7. Format Gridlines. • To study the how to prepare different important statement with the help of excel by using formulas. and represent this data using Sparkline. Format Text Color. Create an excel spreadsheet to create marks statement of student using basic formatting features(Format Font. • With the help of advanced excel students will have the ability to work with the advanced technology.B. and date of birth. 3. Create spreadsheet for area wise salesman report & apply pivot table & prepare pivot table. Data Bars. Access file & export excel data into CSV File.A. Wrapping Text.Change Sparkline Type. salary. (Sort Data on a Single Column & Multiple Columns. Filter by Selected Cell. 2015-16 [Total Marks: 60 External + 40 Internal =100 Marks] Total Practical’s: 10 Objective: • To study the practical applications of excel by using different basic formatting features. Format Chart Legend.North Maharashtra University. average. Merge / Unmerge Cells. .Create spread sheet for importing data from text file. Identify Duplicate Values . B.5 Feature of Good Research Design (06) 2 Research Methodology 2. 2.9 Difficulties of Research in India (10) 3 Sampling & Data Collection 3. • Conduct the survey.e.3 Types of Research 2.2 Steps in Sampling Design.North Maharashtra University. 4. questionnaire. Criterion of selecting sampling procedure 3. Objectives .5 Research Process 2. Jalgaon Faculty of Commerce and Management S. Objective & Importance of Research 2.3 Steps to be Followed 1.1 Aims .4 Meaning & Need for Research Design 1. observation.2 Research Plan or Design 1.2 Motivation in Research 2.5 Choice of Questions .4 Research Methods versus Methodology 2. schedule 4.1 Research Methodology w.B.4 Guidelines for Constructing Questionnaire.6 Features & Criteria of Good Research. 2015-16 [Total Marks: 60 External + 40 Internal =100 Marks] Total Lectures: 48 Objective: • To study the research methodology for decision making in business.1 Sampling Terminology.2 Methods of Data Collection: interview. Semester – IV A4.f.Y.7 Research problem 2.1 Types of Data: Primary & Secondary 4.3 Difference between Questionnaires and Schedules 4. 3. 1. filling up questionnaire and prepare research reports. Commercial and Business research 1.A. Importance 1.1 Meaning.3 Sampling Methods: Probability Sampling & Non-probability Sampling (10) 4 Data Collection (10) 4.8 Research Ethics 2. R.Kothari .Himalaya Publishing House 4.K.Wilkinson & Bhandarkar. Business Research Methods.TMH 2. Methodology.1 Hypothesis: Meaning & Importance 5. Chand & Company Ltd. Research Methodology – A. Research Methodology – Smarth & Siriya – S. Certificate.1. Acknowledgement. Company Profile. Sachdeva.2.2 Different Steps in Writing Report 6.3 Procedure for Hypotheses Testing 5. Research Methodology (Methods & Techniques) – C. 6.5 Testing of Hypotheses 5. Bibliography. Rao .2 Criterion of Good Hypothesis 5. .Murthy.3 Layout of the Research Report 6.1 Significance of Report Writing. Business Research Methodology – J. Methodology And Techniques Of Social Research. Annexure.4 Flow Diagram for Hypotheses Testing (06) 6 Interpretation & Report Writing (06) 6.1.Himalaya Publishing House 6.1 Organisation Report Writing 6. Findings-Suggestions & Conclusions.Excel Books 5.1.Excel Books 7.Wiley Eastern Ltd 3. Bhojanna.1 Parameters: Declaration. Research Methodology – Shrivastava . Executive Summary.B. CollectionInterpretation & Analysis of Data. Introduction of the project.2 Summer Project Reports 6. REFERENCE BOOKS: 1. Common Seal. 3.7.7. Incorporation and its Consequences 2.4. Office or Place of Profit (08) .6. 1. Additional Documents Required For Incorporation 2.A. Disqualification & Remuneration 3. To study the concepts & significance of corporate law. Company as a person. Appointment/Re-Appointment of Directors 3.1. Meaning and Importance 2.5.1. 2. Retirement. To acquaint the students with the basic concepts of company incorporation. Government and Foreign Companies 2. Lifting Of Corporate Veil.4.7.3.1. To introduce the subject as a branch of Corporate Law in light of its growing importance in corporate field. The Doctrine of Constructive Notice 2. To develop interest in the subject and motivate the students to pursue Company secretary as a career.3.B.2. Jalgaon Faculty of Commerce and Management S. Doctrine of Indoor Management (15) 3.6.7. 4.1.North Maharashtra University. Vacation of Office. Semester – IV A4.2.7.7. Formation ofa Company 2. Concept of corporate personality & Corporate Veil. Certificate of Incorporation 2. 2015-16 [Total Marks: 60 External + 40 Internal =100 Marks] Total Lectures: 48 Objectives:1.1.5.2 Corporate Law w. Qualifications. 1.7.1. Management of Companies 3. 1.4. 2.1.2. Doctrine of Ultra-Vires 2.e.7.1. Nature and functions of companies 1.2. Directors 3. Corporate Transactions & Pre-Incorporation Contracts 2.B. citizen.6.4.5.1. 1. Duties and Liabilities.Y. 2. Nature and forms of business enterprise 1. Introductory 1.7. Commencement of Business 2.5. The company as a business medium 1. Resignation & Removal 3. Loans to Directors 3. Promoters 2. formation of company and basics of company management with the function of management. Position. Memorandum of Association & Articles of Association 2.1.3. Powers and Duties 3.f. resident.6.1. Types of Companies (06) 2.3.7. Controlof Companies 4.4.3.4.1.5.4. (06) 6.1. Role of Directors. Actions by Shareholders 5. Voluntarily Winding Up Under Supervision of Court Book (06) Reference Books: 1. Frequency 3. Prevention of Oppression and Mis-Management. .C. 3. Winding Up Of a Company 6.1. Recording and Signing Of Minutes 4.1.2. 4.R. Convening and Proceedings of Board /Committee Meetings 3.1. Managing and Whole-Time Directors.3.3. Manager.2.2.1. Postal Ballot.5. Law.Rohini Goel . Compulsory Winding Up Under an Order of Court 6.7.3.1. Business Law For Managers . Division of Powers between Board and General Meetings 4. Role of Chairman 4. Kalyani Publisher 5.Biztantra. Company Secretary 3.2. Innovations In Management.1.1 Kinds of Meetings and Resolutions 4.3. Law Relating To Majority Powers and Minority Rights. Reappointment. Minutes and Evidence.K. Business Law Including Company Law – Gulshan & Kapoor New Age International 4.1. Majority Powers and Minority Rights 5.4. 5.3.2.Garg. Business Law. Practice and Procedure Relating To Convening 4.3.3. Distribution of Powers of a Company 4.Goel. 3.3.P. K. Monitoring and Management. Teleconferencing 4.6.D.Taxmann 2. Proceedings at General and Other Meetings 4. Statutory Remedies 5. Chawla.1. Meetings of Directors and Committees 3. Commercial Laws. (07) 5. Personal Actions 5. Appointment. Shareholder Remedies 5.2. Powers and Duties 3.2. Voluntarily Winding Up 6.4. Acts by Directors In Excess Of Authority 4.C. Modes of Winding Up 6.1.3.3.2. Kapoor – Sultan Chand . Mercantile Law – N.1 General Meetings 4. 4.4.4. 3.2. Gross total income (06) 2.6.4.2. Person 1. Heads of Income 1. 1.Y. Different forms of Allowances 4. Firm and Company. Definition of Salary and Different forms of Salary 4.1. Perquisites and retirement benefits.3.3 Incidence of tax and residential status 2. Basis of Charge 5. Income from Business and Profession: 5. Objective: • Awareness about basic concepts of Total Income.e.5.A. HUF. Tax Calculations • Ability to calculate Income from Salary.4.5. Income from House Property: 3.1. 2015-16 [Total Marks: 60 External + 40 Internal =100 Marks] Total Lectures: 48 Note – The Academic Year of the study shall be the Assessment Year for different provisions of the Act. Residential Status 2.5. (06) 3. Permissible Deductions and Disallowable expenses 5. House Property and Business/Profession. Semester – IV A4.B. Assesses. Computation of Salary Income (Simple Practical Problems) (10) 4. Income and Agricultural income 1. Jalgaon Faculty of Commerce and Management S. 4.4.North Maharashtra University. Computing income from a let out house property (Simple Practical Problems) 3.1.2.2 Need to determine residential status 2. Block of Assets 5.1. Compute taxable income from Self Occupied Property (Simple Practical Problems) 3. Deductions U/s 16 4. Assessment year and Previous Year. Basis of Charge 3. Basis of Charge 4.3 ICT in Taxation w.4 Practical problems concerning individual only.B.2.1 Rules for determining residential status of Individual.3. Deductions U/s 24 (08) 5. Computation of Taxable Business income (Simple Practical Problems) 5. Net Annual Value 3. 2. Computation of Taxable Income from Profession (Simple Practical Problems) (12) . Income from Salary: 4. Basic concepts: 1.3.4.f. Income Tax Act and Latest Finance Act . 5.T. Snow White Publications. SinghaniaKapilSinghania .2 Incomes taxable under income from other sources. Government of India. Students’ Guide to Income Tax. 2.Dr. Agra. Reference Books 1. New Delhi. Income Tax: Law and Practice .N Hariharan – Tata Mcgraw Hill 3. N.Income Tax Manual 8. Vinod K. Manoharan . New Delhi. Direct Taxes .Taxmann Publications. Girish Ahuja & Ravi Gupta Bharat Publications 6. New Age International Publishers. 7. Mehrotra :SahityaBhavan. Law and Practice of Income in India BhagavatiPrasad :.6: Income from other sources: (06) 6. Income Tax Law & Accounts. Direct Taxes . 4.1 Basis of charge 6. security threats and control. Email Spoofing 10 .Biometrics. Disaster and Controls. Benefits of Biometrics Systems and Criteria for selection of Biometrics.Need. Semester – IV A4.f. Dimensions. Need of Intrusion Monitoring and Detection. Basic Principles of Information Security. Cyber Crime – Cyber Crime Introduction Email Tracing and Tracking .e. network security and cyber laws. Security Threats and Controls 8 Information System Threats and attacks Security Threats to E Commerce. 1. basics.4 Cyber Crime & Security Law w. Network Security 8 Network Security. Finger Prints 4. Requirement of Digital Signature System. Attacks. • To study and understand the basic concepts of cryptography. E-Cash. Access Control.Needs.A.. Concepts in Electronics payment systems. Internet Banking. Issues in Documents Security. Physical Security.B. Cryptography 8 Model of Cryptographic Systems. Perimeter for Network Protection. 2. Authentication Mechanisms.North Maharashtra University.Y. Jalgaon Faculty of Commerce and Management S. Types of VPNs and their Usage. 2015-16 [Total Marks: 60 External + 40 Internal =100 Marks] Total Lectures: 48 Objective: • To introduce the student with information security. Digital Signature. Network. Use of Tunneling with VPN.Basic Concepts.B. 3. Intrusion Detection Virtual Private Networks. E-Governance . Business Transactions on Web. Security Concerns in VPN 5. Introduction to Information Security 6 History of Information Systems and its Importance. Credit/Debit Cards. Nature of Information Systems. Godbole. Pearson Education Yadav.Main features of the IT Act2000.“Cyber Laws Simplified”.“ Information Security”. Breithaupt. “Computer Insecurity”. 3. Mc Graw Hill Furnell. 4. New Age. References : 1. Shoemaker. “Information Assurance for the Enterprise”.“ Information Systems Security”. Springer 7. “Foundations of Information Technology”.Mobile Number Hacking Data Recovery Cyber Fraud Detection Hack Website Web Server/ISP Web & DOS Attacks Security Policy 6. IT Act . Willey Merkov. Cyber Law & IT Act 8 Fundamentals of Cyber Law. 2. Introduction to Indian Cyber Law: Information Technology Act 2000. Delhi Schou. 5. Tata McGraw Hill Sood. Information Technology Amendment Act 2008 and its major strengths. Y. 3) Contract Costing— Lectures : 10 Profit on complete contracts Profit on incomplete contracts-Valuation of work in progress-Value of work done-Cost of work doneReserve for risk on incomplete portion of contract-Contract work just started-Contract work substantially advanced-Contact work on verge of completion 4) Process Costing— Lectures : 10 Meaning and Features of Process Costing. Preparation of Process Accounts when there is no work in process.e. Features. Preparation of Process Accounts when there is work in process. To familiarize students with basic cost concepts. 2. Preparation of Job Cost Sheets.5 Cost Accounting w. Jalgaon Faculty of Commerce and Management S. Normal and Abnormal Loss in Process.(Valuation of work in process by equivalent production method under FIFO valuation system only.B.B.f. 1) Methods of Costing— Lectures : 02 Need for various methods for ascertaining cost of production per unit. Limitations of Job and Batch Costing. 2015-16 [Total Marks: 60 External + 40 Internal =100 Marks] Total Lectures: 48 Objectives: 1. Classification of cost ascertainment methods.A. 2) Job and Batch Costing— Lectures : 10 Meaning. Advantages.) 5) Operating Costing— Lectures : 10 . Semester – IV A4.North Maharashtra University. To impart knowledge of various costing techniques to students. Incentives and Bonus Methods of labour remuneration Time Rate . Operating Cost Sheet for Electricity. 6) Labour Lectures: 06 Importance of Labour Labour Time Recording . Cost Accounting Principles & Practice by Nigam & Sharma 7. Cost Accounting by Jawaharlal – Tata McGraw Hill Publishing company Limited New Delhi 6. Fundamentals of Cost Accounting by S N Maheshwari – Sultan Chand & Sons. Vashist . Saxena and C.Time Keeping & Time Booking Labour Remuneration. Books Recommended For Cost Accounting 1. Cost Accounting – Problems and Solutions . K. D. Principles and Practice of Cost Accounting by N K Prasad 5. Transport operating cost.Sultan Chand & Sons. Piece Rate & Differential Piece Rate Premium Wage Plans. Cost Accounting Principles & Practice by S P Iyenger 8. Problems on Calculation of Labour Remuneration. Water Supply and Canteen. Cost Accounting Principles & Practice by P K Ghosh 9.V. New Delhi 4.Meaning and Features of Operating Costing. Cost Accounting Principles & Practice by B S Khanna 10. Cost Accounting by Jain &Narang . New Delhi 3. eBay.com. C2B. of India. Study any two e-Governance projects of Govt. 8) Making any E-Commerce transaction through Mobile phone. Semester – IV A4.com. 7) Study of E-Reservation. 2) Study the different types of e-Commerce web sites such as B2B.A. e-shops and e-reservation in day to day life. PC.North Maharashtra University. 5) Study of E-Banking. Mobile. How computers are connected through cables in LAN.com. 2015-16 [Total Marks: 60 External + 40 Internal =100 Marks] Total Practical’s: 8 Objective • To understand the basics of e-commerce. How to reserve e-Ticket.com.e. 3) Study of different devices used for E-Commerce transactions such as Telephone.B. 1) Study of Local Area Network. C2C. Vending Machine etc. . • To study the importance of e-governance. Making an e-Banking Transaction. Barcode machine. Snapdeal. 4) Study of different E-Shops such as Flickart.Y.B. 6) Study of E-Governance.6 Practical Based On E-Commerce w. OLX. How transactions are done over there. e-banking. B2C.f. Jalgaon Faculty of Commerce and Management S. Make the entries for business income tax return for the last financial year. business firms. 4. partnership firms etc.1.1. Display & printing of individual assessee data or complete master list.North Maharashtra University. Assume incomes from a salary. Semester – IV A4. 1.2. bank interest. Both the houses are self-occupied. Make the entries for income tax return of a salaried individual for the last financial year. Jalgaon Faculty of Commerce and Management S. 2. Also consider a loan for a business machinery income tax return. Assignments: 1.B. Assignments based on ‐ "Income from Salary" 2.Y. Make the entries for a salaried individual for the last financial year.2. Assume incomes from monthly salary & bank interest and show IT rebate for housing loan. 2015-16 [Total Marks: 60 External + 40 Internal =100 Marks] Total Practical’s: 4 Note – The Academic Year of the study shall be the Assessment Year for different provisions of the Act. Assume incomes from monthly salary & bank interest. Also consider that an individual have two houses. .A. bank interest & house property. Assume income from business. Objective: • To study how to calculate the tax by using Taxbase software.1. Assignments based on ‐ "Income from House Property" 3.f. Make the entries for business income tax return for the last financial year.2. Make the entries for an individual for the last financial year. Creation of different types of groups and creating the master of data for the assessee 1. Make the entries for income tax return of a salaried individual for the last financial year. Consider principal component as well as interest for the entries. Assume the income only from house property & bank interest. Assignments based on ‐ "Income from Business Source" 4. Creation of different assessee such as individual. 2.B.e.1. 3.2. 4. 3.7 Practical’s on ICT in Taxation w.