The syllabus of 3-year Part-Time Master’s Degree Program in Human Resources Development Management offered by D Y Patil College of Business Management is as follows:

FIRST YEAR- FIRST SEMESTER
1 FINANCIAL ACCOUNTING
LEVEL OF KNOWLEDG: BASIC
1. Financial Accounting-Scope and Importance
2. GAAP, Conventions and Concept.
3. Balance Sheet and Related Concepts.
4. Profit and Loss Account and Related Concepts.
5. Accounting Mechanics: Basic Records – Understanding of Transactions and related documents-Process leading to preparation of Trial Balance and Financial Statements.
6. Revenue Recognition and Measurement-Revenue Vs Capital (Receipts and expenditure.
7. Accounting Methods-Cash, Accrual, Hybrid.
8. Inventory Accounting-Perpetual and Periodic system Accounting and Physical
Flow Valuation
9. Fixed Assets and Depreciation Accounting.
10. Understanding of the following Items: Net worth-Reserves-Provisions-Intangible assts-Fictitious Assets-Revaluation of fixed assets and its impact on financial statements.
11. Overview of External and Internal audit.
12. Inflation Accounting.
13. Corporate Financial Reporting in India.
14. Mandatory Accounting standards.
1.2 BUSINESS LAW
OBJECTIVE: to expose the students to the objects and broad frame work of legislative actment within which business operators.

CONTENTS:
Indian Contract Act
Sale of goods Act
Negotiable Instruments Act
Restrictive and Unfair Trade Practices (instead of Monopolies and Restrictive
Trade Practice)

UNDERSTANDING COSTS
Various cost as presented in Income statement –Classification of Cost for Purposes of Recording-Material / Labour/Overhead-Cost Recording and Allocation Service Departments and Absorption Rates-Determination of Costs of Products- Costing system-Job and Process Costing –Cost of and Inventory Valuation-LIFO and FIFO –Cost Behavior Fixed. Variable and Semi Variables and its significance in Financial Projections.

Cost and Management Decisions: Total Cost, Average Cost, Managerial Cost Opportunity
Cost, Out of Pocket Cost, Direct cost-Concept of Cost Relevance Budgeting
Process-An Overview –Different Functional Budgets and their
Integration with Final statements- Introduction to Profit Budgeting : CostVolume-Profit Relationship.

Concept of Control : Operations Control and Management Control-Key variable of Managerial Performance Developing Objective Standards for Measuring the key variables-Analysis of Input in Terms of Engineered Capacity and Managed

Cost-Concepts of Responsibility budgeting –Reporting system for Control Control of (a) Performance of Organisational Units : Divisions, Departments, Cell etc (b) Control of Functions and Activities which cut across Organisational Units like Recruitment, Training, committee Work, Product Development Samples Promotion etc. Information system for Control-Scope for Computerization.

Attached Files

Syllabus D Y Patil College of Business Management.pdf (155.0 KB, 77 views)