B.B.A. Solved Papers III Year (Rajasthan University)
Cost & Management Accounting
Introduction to Cost Accounting: Meaning and definition, scope and use of cost accounting, cost centre, cost centre, cost accounting and financial accounting, cost concepts, classification of costs. Elements of Cost: Material, labour and expenses, direct Material cost-Meaning, Purchase and stores routine, methods of Prancing Material issues, wastage, scrap spoilage and defectives, Inventory Control techniques, direct labor cost-Meaning, Remuneration methods, labour-turnover, treatments of idle time, overtime premium, Employees welfare costs and fringe benefits.
Overheads: Introduction, direct expenses, steps in accounting of overheads, classification of overheads, techniques for separation of fixed and variable costs, allocation and inproportion of overheads, absorption of overheads-methods of overheads, absorption, over absorption and under absorption of overheads. Costing methods: Output costing.
(a)Management Accounting: Meaning, Nature, Scope of Management Accounting, Tools and Techniques of Management Accounting, Functions of Management Accountant, Installation of Management Accounting System, Limitations of Management Accounting. (b)Application of Marginal Costing in Decision Making. Fixation of Selling Price, Make or Buy Decision. Dropping a line or product, Retain or Replace, own or lease, Selling in Foreign Market.
Cost Control Techniques: (a)Budgeting: Introduction, Comprehensive/Master Budget, Fixed and Flexible Budget. Cash Budget, Functional Budgets. (b)Standard Costing: Introduction, Cost Variance Analysis: Material Variance and Labour Variance.
(a)Responsibility Accounting. (b)Activity Based Costing.
Meaning, Characteristics, Origin, Process, Key Drivers of E-Commerce, Elements,
Traditional Commerce Vs E-Commerce, Benefits, Standards, Technologies, E-Commerce Models, Mobile Commerce, Barriers to E-Commerce.
Unit II :
Internet and E-Commerce, Networking-LAN, WAN, Business Uses of Internet, www, Protocols, Intranet and Internet, Multimedia Application, Hardware and Software.
Unit III :
Electronic Payment Systems- Methods, Security Issues, Electronic Banking, Electronic Stock Trading.
Data Warehousing, Client-Server Computing, Data Mining, Website Management - Steps.
ERP - Meaning, Functions, SAP Applications, Business Intelligences, Ethics, Security and E-Governance.
Meaning of International Business, Domestic Business v/s International Business, Importance of International business, Major participants of IB, Scope of International Business.
Understanding the International Business Environment: Cultural Environment, Economic Environment, Political Environment, Legal & financial Environment.
International Business organizations, Forms of International organizations, World Trade Organization (WTO).
International Financial Management, International Monetary Fund (IMF), World Bank.
Global Operations and Supply Chain Management. International Human Resource Management, International Trade Procedure and Documentation, Global K-business, Ethics and Social Responsibility.
Indian Management Thought and Business Leaders
Spirituality and Management- Concept of Spirituality, Indian Ethos and Values, Role of Values in Management, Western Values vis a vis Indian Values, Applications of Yoga in Management- Personality Development, Meditation and Management of stress.
Indian Epics and Management- Dimensions of Vedic Management, Bhagwad Gita, Ramayan, Kautilaya's Arthshastra.
Indian Thinkers- Swami Vivekanand, Mahatama Gandhi, S.K. Chakraborty, C.K. Prahlad.
Indian Business Leaders: JRD Tata, Ram Krishan Bajaj, G Dhirubhai Ambani, Birla,
Indian Business Leaders: Narayana Murthy, Azim Premji, Lakshmi Mittal, Sunil Bharti Mittal.
Unit 1 :
Meaning and Concept of Organization Behaviour, Role of OB in Today's Business organization, Challenges and Opportunities, Theories of Organization Behaviour, Social Systems and Organizational Culture.
Unit II :
Perception, Nature, Importance, Difference between Sensation and Perception; Personality: Meaning, Determinants of Personality, Personality Traits and Types, Values attitudes and Job Satisfaction.
Unit III :
Interpersonal Behaviour, Group Dynamics- Meaning, Norms and Rolc, Theories of Group, Cohesiveness, Dynanics of Informal Group, Team and Team building,
Definitions of Conflict, Process, Negotiations Process, Individual differences in negotiation effectiveness, Causes of Stress and its effects, Stress and Conflict Management.
Meaning, Nature and factors of Organizational Change, Planned Change, Resistance to Change. Change Agent, Concept of Organizational Developinent, Organizational Development Interventions.