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  1. 1. FINANCIAL ACCOUNTINGObjective: To impart elementary knowledge of Accounting among the students: UNIT – IIntroduction: Financial Accounting – Meaning Definition – objectives – importance –users of Accounting Information – Generally Accepted Accounting Principles [GAAP] –Concepts and Conventions. [Threory]. UNIT – IIDouble Accounting: Classification of Accounts – Preparation of Journal – Preparationof Ledger – Subsidiary Books – preparation of Single, Double, triple column CashBooks. [Threory and Problems] UNIT – IIIFinancial Statements: Need of Final Accounts – preparation of Trading Account –Profit and Loss Account and Balance Sheet with Adjustments [Problems]. UNIT – IVDepreciation: Meaning Causes of Depreciation – Important Factors in the measurementof depreciation – methods of depreciation (Theory) – Straight Line Method andDiminishing Balance Method (Problems) UNIT – VComputerised Accounting: Its Features – Advantages – difference between MannualAccounting System Vs Computerised Accounting System – Introduction to Tally –Creation of a Company – uses of Button – Creation of Groups – Ledger Accounts –Voucher – Creation of Inventory Based Accounts.Recommended Books 1. Dr.Sakshi Vasudeva, Accounting for Business Managers, , Himalaya Publishing House. 2. Gupta RL and Radhaswamy M, Advanced Accountancy, Sultan Chand 3. Maheswari S.N. Advanced Accountancy, Vikas Publishing Company.
  2. 2. WORKING CAPITAL MANAGEMENT UNIT – IWorking Capital Management: Meaning – Definition – Need – Components ofWorking Capital – Classification of Working Capital – Dis-advantages of Excess orInadequate working capital – Determinants of Working Capital requirements [Theory andProblems]. UNIT – IISource of Working Capital: Working Capital Finance by Commercial Banks –Determining the Working Capital Financing Mix – Working Capital Analysis. UNIT – IIICash Management: Meaning – Methods of Accelerating Cash Inflows – Methods ofslowing cash outflows – Determining optimum Cash Balance – Cash ManagementModels – William J Baumol’s Model, Miller Orr Model (Theory and Problems). UNIT – IVReceivables Management: Meaning – Objectives – Factors influencing the size ofReceivables – Dimensions of Receivables Management (Problems and Theory). UNIT – VInventory Management: Types of Inventories – objectives – Tools and Techniques ofInventory management – Valuation of Inventories – FIFO – LIFO –Simple Average –Weighted Average – Factoring (Problems and Theory).Recommended Books 1. I M Pondey, Financial Management, Vikas Publications 2. Sharma and Shashi K Gupta, Financial Management Theory and Practice, Kalyani Publishers. 3. MY Khan and Jain PK, Financial Management, MCGraw-Hill.
  3. 3. ENTREPRENEURSHIP UNIT – I Entrepreneur: Evolution of the concept of Entrepreneur – Types, characterstics of an Entrepreneur – Functions of Entrepreneur – distinction between an Entrepreneur and Manager – Entrepreneur Vs. Inventors – International Vs. Domestic Entrepreneurship. UNIT – II Entrepreneurship: Concept of Entrepreneurship – Entrepreneurial Process – Intrapreneurship – Growth of Entrepreneurship in India – Role of Entrepreneurship in Economic Development. UNIT – III Women Entrepreneurship: Concept – Functions – Growth of Women Entrepreneurship in India – problems and Limitations of women Entrepreneurship. UNIT – IV Creativity and the Business Idea: Sources of New Ideas – Methods of Generating Ideas – Creative problem solving – Opportunity recognition – Product Planning and Development Process. UNIT – V Business Plan: Process of Bisiness Plan -Production and Operation Plan – Organisational Plan – Marketing Plan – Financial Plan.Recommended Books 1. Robert, D., Hisrich, Michael P Peters – Dean A Shephered, Entrepreneurship, Mc-Graw Hill. 2. Dr.SS Khanka, Entrepreneurial Development, S.Chand 3. Madhurima Lall, Shika Sahai, Entrepreneurship, Excel Books.
  4. 4. COMPANY LAW UNIT – ICompanies Act, 1956: Introduction – Definition of a company – charcteristics of acompany – Types of companies – distinction betwseen Pvt. Company and PublicCompany – Privileges of Private Company – Advantanges and Disadvantages ofCompany. UNIT – IIFormation and Documents of a company: Promotion of a company – Incorporation –commencement of Business. Documents – Memorandum of Association – Meaning –Clauses – Alteration – Doctrine of Ultra–vires – Articles of Association – meaning –contents – alteration – distinction between memoradum of association and Articles ofAssociation – Doctrine of Indoor Management – Prospectus – meaning – contents –effect of Omi9ssions and Mis-statements in a prospectus. UNIT – IIIMeetings and Proceedings: Statutory meeting – Annual General meeting –Extraordinary general meeting – power of the company law board to call meeting – classmeetings – requisites of a valid meeting – proper authority – Notice – Ordinary andspecial business – quorum – chairman – Minutes of a meeting – Voting – Proxies –Representation of corporation in meetings. UNIT – IVDirectors: Meaning - Number of directors – Appointment –qualifications of directors –dis-qualifications of directors – removal of directors - powers, duties and legal position ofdirectors, UNIT – VWinding up: Meaning – modes of winding up – compulsory winding up – voluntarywinding up – winding up subject to the supervision of the court – consequences ofwinding up.Recommended Books 1. ND Kapoor, Elements of Mercantile Law, Sultan Chand 2. KR Bulchandani Business law for Management HPH 3. SS Gulshan, Business Law, Excell Books