Semester I (June October)

Transcription

1 BAF Course Syllabus: Semester I (June October) Financial Accounting Paper I Introduction to Accounting Accounting Procedure Capital & Revenue Reconciliation & Rectification Depreciation provisions & Reserve Final Accounts Cost Accounting Paper I Introduction Cost Concepts Material Cost Labors Cost Overheads Cost Cost Sheet Economics Paper I Introduction Demand & Supply Production Function Cost & Revenue Analysis Market Structure Project Planning & Pricing Practices Commerce Paper I Business Business Structure Business Environment International Environment Business Objectives Business & Social Control Information Technology Paper I Introduction to Computer Office Productivity Tool Introduction to Accounting package Introduction to Accounting Information

2 Vouchers in Tally Reports Business Communication Paper I Introduction to Communication Methods of verbal communication Dimensions of Corporate communication Informal dimension of communication Listening & improving communication Business English Foundation Course Paper I Fundamentals of Business Business & Society Business & Basic commercial information Business & Basic accounting information Basic Environmental Challenges Organization & Management Semester II (November April) Financial Accounting Paper II Stock valuation and valuation of inventory Accounting of department store Single entry system of accounting Final accounts of Non Profit making organization Branch accounting Accounting in computerized Environment Auditing Paper I Auditing- Introduction Types of Audit Audit Planning Vouching Verification Reading of Ledgers Financial Management Paper I Introduction to financial Management Capital budgeting Concept in valuation Financial Analysis Cost of capital Valuation of securities

3 Taxation Paper I Central sales tax act 1956 the maharastra value addedb tax act, the maharashtra value added tax act, 2002 Business Law Paper I Law of contract 1872 Special Contracts Sales of Goods Act 1930 Negotiable Instrument Act 1881 The Consumer Protection Act 1986 Foreign Exchange Management Act 2000 Quantitative Methods for Business Introduction Presentation of Data Analysis of Quantitative Data Measures of Dispersion Index Numbers Elementary Calculus Business Communication Paper II Interviews Barriers to effective business communication Non-verbal Aspects of business communication Theory & Practice of advanced commercial correspondence Report Writing Presentation Semester III Financial Accounting Paper III Admission of partner Retirement / Death of Partner Dissolution of Partnership firm Piecemeal Distribution of cash Partnership Final Accounts based on adjustment on admission or retirement of a partner during the year Introduction to Company s Financial Statements

4 Cost Accounting Paper II Job and Batch Costing Process Costing Joint and by Product Contract Costing Cost records and cost audit Auditing Paper II Economics Paper II National Income Money supply & banking Money Demand and Inflation Fiscal Operations Economics stabilization Balance of Payments Business Law II The companies Act, (Excluding provisions relating to accounts and audit sections managing agents and secretaries and treasurers sections E,arbitrations,compromises,arrangements and reconstructions- sections 389 to 396) Corporate personalities; Kinds of companies Promotion and incorporation of companies Memorandum of Associations, Article of Associations prospectus shares share capital members share capitaltransfer and transmission Capital Management- borrowing powers, mortgages and charges debentures Directors- Managing Director, whole time director Company Meetings- Kinds quorum, voting resolutions minutes Majority Powers and minority rights; prevention of oppression and mismanagement Management Paper I Management Evolution of Management Theory Planning Organizing Directing Foundation Course Paper II Investment Types of Investment

5 Investment Decisions by Individuals Modern Financial Instruments Valuation of Shares Valuation of Fixed return Securities Capital Market Accounting Investment Semester IV (November April) Financial Management Paper II Management Accounting Paper I Analysis and Interpretation of Accounts Ratio Analysis Cash Flow Statement Working Capital Concept Taxation Paper II Indirect Tax Central Excise law Indirect Tax Service Tax Commerce Paper II Introduction to Financial market in India Indian Financial System Legal and regulatory framework Contemporary issues Business Law Paper III The Factories Act, 1948 The Trade Union Act, 1926 The Industrial Disputes Act, 1947 The Payment of Wages Act, 1936 Information Technology Paper II Introduction to Internet and other emerging technologies Developmental Tools Introduction to an Accounting Package Cyber laws and Information Technology Act 2000

6 Quantitative Methods For Business II Introduction to operations research, concept, scope and application Linear Programming Model Transportation model Assignment model Mathematics of Financ Semester V (June October) Financial Accounting IV AS- 14 Amalgamation, Absorption & External Reconstruction (excluding inter - company holding) Internal Reconstruction Investment Accounting Accounting for transaction of foreign currency Introduction to IFRS Cost Accounting Paper III Uniform costing and Inter firm comparison Inter firm comparison objectives Non integrated system of accounts Integrated Accounts Operating Costin Auditing Paper III Management Accounting Paper II Ratio Analysis Capital Budgeting Cash Budgeting Interpretation of financial statements Concept of MIS report in Computer environment Taxation Paper III Definitions Basis of charge Exclusions from total income Heads of income Deductions

7 Computation of total income and taxes thereon \ Economics III Introduction Agricultural Sector Industrial Sector Service Sector External Sector Money and Banking Semester VI (November April) Financial Accounting Paper V Issue of Shares and Debentures Redemption of preference shares Redemption of Debentures Buyback of shares Final accounts of Co-operative housing society Cost Accounting Paper IV Budgeting and Budgetary Control Absorption Costing and Marginal Costing Cost Volume and Profit analysis Managerial Decision Making Standard Costing and Variance analysis Auditing Paper IV Vouching of receipts & Payments Verification and Valuation of Fixed Assets Audit of Limited Companies Management Accounting Paper III Taxation Paper IV Capital Gains Basic Aspects of Deductions of Tax at Source Set Off and Carry Forward of Losses Computation of Income of Partnership Firm in Relation to Sec : 40(b) and Tax thereon with Applicable Rate of Tax Return of Income - Sec 139 Advance Tax u/s 207, 208, 209, 210, 211

8 Management II Marketing Management Production Management Human Resource Management Financial Management