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Mcom Syllabus-9-10

This document outlines the course syllabus for two M.Com papers. Paper VI covers business environment and law, including topics like business ethics, economic systems, privatization and globalization in India, environmental issues, infrastructure, social and political factors, and Indian industry trends. Key legal topics are contract law, partnership, sale of goods, insurance, negotiable instruments, agency, company law, and various labor laws. Paper VII focuses on managerial decisions accounting, with units on management accounting, budgeting, cost-volume-profit analysis, standard costing, financial statement analysis, and contemporary issues like activity-based costing, transfer pricing, quality management, and throughput accounting. The exam will be 80%

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Ram Yadav
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38 views

Mcom Syllabus-9-10

This document outlines the course syllabus for two M.Com papers. Paper VI covers business environment and law, including topics like business ethics, economic systems, privatization and globalization in India, environmental issues, infrastructure, social and political factors, and Indian industry trends. Key legal topics are contract law, partnership, sale of goods, insurance, negotiable instruments, agency, company law, and various labor laws. Paper VII focuses on managerial decisions accounting, with units on management accounting, budgeting, cost-volume-profit analysis, standard costing, financial statement analysis, and contemporary issues like activity-based costing, transfer pricing, quality management, and throughput accounting. The exam will be 80%

Uploaded by

Ram Yadav
Copyright
© © All Rights Reserved
Available Formats
Download as PDF, TXT or read online on Scribd
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M.

Com - 1st Year PAPER CODE: MCOM 1006

PAPER VI BUSINESS ENVIRONMENT AND LAW

UNIT I
Dynamics of Business and its Environment - Ethics in Business - Economic Systems and
Management Structure - Economic Transition in India: Privatisation, Globalisation and
Competition - Economic and Business Development and Environmental Issues.

UNIT II
Infrastructural Environment: Energy, Power, Transport, Communication - Social; Education,
Demographic Issues - Political: Constitution, Electoral Issues, Democracy - Productivity
Factors, Human Elements and Issues for Improvement - Total Quality - Management Issues -
Global Trends in Business and Management - MNCs - Foreign Capital and Collaboration -
Trends in Indian Industry - The Capital Market Scenario - Future Perspective of Indian Industry
and Management.

UNIT-III
Law of Contract - Agreement - Offer - Acceptance - Consideration - Capacity of Contract ¬
Contingent Contract - Quasi Contract - Performance - Discharge - Remedies to breach of
Contract - Partnership - Sale of Goods - Law of Insurance - Negotiable Instruments - Notes,
Bills, Cheques - Crossing - Endorsement - Holder in due course - Holder in value - Contract of
Agency.

UNIT-IV
Company - Formation - Memorandum - Articles - Prospectus - Shares - Debentures ¬Directors
- Appointment - Powers and Duties - Meetings - Proceedings - Management ¬Accounts Audit
Oppression and Mismanagement - Winding up.

UNIT-V
Factory Act Licensing and Registrtion of Factories, Health, Safety and Welfare Measures -
Industrial Disputes Act: Objects and Scope of the Act, Effects of Industrial Dispute,
Administration under the Act - Minimum Wages Act - Workmen Compensation Act.

REFERENCES:
Keith-Davis & William Frederick: BUSINESS AND SOCIETY, McGraw-Hill, Tokyo.
Rudder Dutt & Sundaram: INDIAN ECONOMY; Vikas, New Delhi
Kapoor, N.D.: ELEMENTS OF MERCANTILE LAW.
Maheswari & Maheswari: MERCANTILE LAW.
Ramiah: COMPANY LAW.
M.Com 2nd Year PAPER CODE: MCOM 2001

PAPER VII MANAGERIAL DECISIONS ACCOUNTING


UNIT I
Management Accounting as an area of Accounting: Objective - Nature, Management
Accounting and Managerial Decisions - Management Accounts Position, Role and
Responsibilities. Responsibility Centre - Cost Centre, Profit Centre and Investment Centre;
Objective and Determinants of Responsibility Centre.
UNIT II
Budgeting and Budgetary control: Sales Budget Cash Budget Operating Budget Master
Budget Flexible Budgeting Zero Base Budgeting Performance Budgeting.
Marginal Costing: Concept - Cost Volume Profit Analysis - Break-Even Analysis; Decision
making Make or Buy, Own or Lease, Repair or Renovate, Sell or Scrap, Export Decision,
Shut Down or Continue and Sales-Mix.
UNIT III
Standard Costing and Variance Analysis: Material Cost Variance - Labour Cost Variance -
Overhead Variance Sales Variance - Profit Variance.
UNIT IV
Financial Statement Analysis: Vertical, Horizontal and Trend Analysis - Ratio Analysis
Types of Ratios - Uses and Limitations problems in Balance Sheet to Ratios and Ratios to
Balance Sheet DuPont Analysis. Cash Flow Statement Analysis - Current Trends in the
preparation of Cash Flow Statement.
UNIT V
Contemporary Issues in Managerial Decisions Accounting: Value Chain Analysis, Activity
Based Costing (ABC), Transfer Pricing, Total Quality Management (TQM), Target and Life
Cycle Costing, Just in Time (JIT), Backflush Costing, Six Sigma, Balanced Scorecard and
Throughput Accounting (TA).
Note: Question Paper Shall covers 20% Theory and 80% Problems
REFERENCES:
Arora M. N th Edition, Vikas Publishing House (P)
Ltd
Jain and Narang, Cost and Management Accounting, Ludhiana, Kalyani Publishers, 2002.

Maheswari S.N., Principles of Management Accounting


Nigam L.and.Sharma G.L, Cost Accounting

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