[c] expected learning outcomes of the program syllabus_20120128003703.pdf · (e) to develop an...

KADI SARVA VISHWAVIDYALAYA

B.COM – SEMESTER - 6

B.COM 601 Management Accountancy

[A] RATIONALE

As students have already learnt Financial Accounting, corporate accounting and cost

accounting.it is necessary now to teach them accounting for Management. As Management

accountancy is a special branch of accounting students should learn the basics of it at a under

graduate level.

So the syllabus is to be designed in such a way which shows the students that how this

principles are variedly applied to the managers for decision making.

Another aspect to design this syllabus is to familiarize the students with the various

Management accounting principles and its treatment.

[B] OBJECTIVES

(a) To teach the basics of Management accountancy

(b) To teach basic principles, standards and its applications of Management accounting.

(c) To give knowledge of the Risk, Return and Leverage.

(d) To teach the budgeting and various budgets as tool of management accounting.

(e) To develop an in-depth understanding of working capital management.

[C] EXPECTED LEARNING OUTCOMES OF THE PROGRAM

1. Students will learn basic accounting procedure for Management accountancy.

2. Students will learn basic principles, standards and its applications of Management accounting.

3. Students will learn the Risk, Return and Leverage.

4. Students will learn in-depth procedure budgeting and various budgets as tool of management

accounting.

5. Students will get in-depth knowledge about working capital management.

[D] SCHEME OF TEAXCHING AND ASSESSMENT:

UNITS TOPICS INSTRUCTIONAL HRs. WEIGHTAGE (%)

1. Introduction of Management Accountancy

and time value of money

2 20%

2. Risk, Return and Leverages 6

3. Budgeting and various types of Budgets 8 20%

4. Cash Budget 10 20%

5. Capital Budgeting 10 20%

6. Flexible Budgeting 9 20%

TOTAL 45 100%

Sr.

No./

Subject

Code

Subject Title & Code

Teaching

Scheme

Exam Scheme

Theory/

Practical Tut

University

Theory

Internal Theory

(sessional &

objective)

Internal

practical

work

Total

Marks

Hrs. Max

Marks

Hrs. Max

Marks

Max

Marks

B.COM 601 Management

Accountancy(601)

3(Th) 0 3 60 3 20 20 100

Note: As practical Assignment and Presentation is introduced having weightage of 20 internal marks

carrying 10 marks each.

[E] COURSE CONTENT:

1. Introduction of Management Accountancy and time value of money

The role of time value in finance; present and future values of single amounts; present and future values of annuities; present value of cash flow streams; loan amortization; perpetuity; growth rate calculations

No of Lectures:-02

2. Risk, Return and Leverages

Types of risk and return, operating leverage, financial leverage, and total leverage; fixed costs and operating leverage; business and financial risk

No of Lectures:- 06

3. Budgeting and various types of Budgets

Introduction; Meaning of Budget and Budgetary Control; Types of Budgets; Preparation

of following Functional Budgets only: Sales Budget, Selling and Distribution costs

Budget, Production Budget, Materials Budget, Labor Cost Budget, Factory Overheads

Budget, Administrative Overheads Budget and Cash Budget, Flexible Budget. (R <& D

Budget, projected Profit & Loss A/c and Balance Sheet are not included).

No of Lectures:- 08

4. Cash Budget

Advantages of Cash Budget, Limitations of Cash Budget, Methods of Preparing Cash Budget, Adjusted Earning Method, Balance-Sheet Projection Method, Working Capital Differential Method.

No of Lectures:- 10

5. Capital Budgeting

Following methods are covered, Accounting rate of return, Payback Method, Net

Present Value Profitability Index (P.V. factors and Annuity factors must be provided in

the question. Advanced level problems are not expected)

No of Lectures:- 10

6. Flexible Budgeting

No of Lectures:- 09

Notes:

1. A multiple choice question [Divided into 5 Sub questions] carrying 20% marks shall be

asked as a compulsory question, requiring the students to select option supported by

necessary working.

2. Practical problems in addition to the Multiple choice questions] carrying no less than

60% marks shall be asked.

TEXT BOOK:

Cost accounting tax and problems by M.C. Shukla, T.S. Grewal, M.P Gupta, S. Chand & Co.

[F] RECOMMENDED BOOKS & REFERENCE MATERIALS

1. Financial Management and Policy (Ninth Edition), Van Horne and C. James, Prentice Hall of India Pvt. Ltd., New Delhi

2. Financial Management, S.C. Kuchhal, Chaitanya Publishing House, Allahabad

3. Management Accounting & Financial Analysis Ist Edition, Dr. S.N. Maheshwari, S. Chand & Sons

4. Financial Management - Theory and Practice, Prasanna Chandra, Tata McGraw Hill Book Co., New Delhi

5. Financial Management, I.M. Pandey, Vikas Publishing House New Delhi

6. Financial Management Text & Problems, M.Y. Khan & R.K. Jain, Tata McGraw Hill Publishng Co. Ltd

[G] PAPER SCHEME:

QUE: 1 Objective Questions (COMPULSORY)

QUE: 2 Introduction of Management Accountancy and time value of money

QUE:3Risk, Return and Leverages

OR

QUE: 3 Risk, Return and Leverages

QUE: 4 Budgeting and various types of Budgets & Cash Budget

OR

QUE: 4 Budgeting and various types of Budgets & Cash Budget

QUE: 5 Capital Budgeting&Working Capital Management

OR

QUE: 5 Capital Budgeting&Working Capital Management

NOTE: Chapters shown in QUE:2 to QUE:5 are interchangeable among all the four questions but format

of QUE:1 will remains same


B.COM – SEMESTER VI

B.COM 602: Advance financial management

Effective from June: 2011

[A] RATIONALE

The knowledge of this subject is required for Final year undergraduate commerce students who wish to choose higher education or Industry/field as their career. This course is designed to develop understanding of advance concepts of Financial Management, financial system in India and stock exchanges of India.

[B] OBJECTIVES

The knowledge of this subject is required for all undergraduate commerce students who wish to choose higher education or Industry/field as their career. The course is designed to deliver the advance concepts of financial management.


Students will:

1. Get awareness about the advance concepts of financial management, financial system in India and stock exchanges in India.

2. Get awareness about various money market and capital market to be required in the field of financial management in routine life.

3. Get awareness about the changes taking place in the field of financial environment in primary market, secondary market.

4. Will be able to understand the elements of finance such as stock exchanges in India, depository system and merchant banking, mutual funds, credit card.

5. Will be able to understand the advance concepts of SEBI and kinds of financial derivatives.

[D] SCHEME OF TEACHING AND ASSESSMENT:

UNIT Examination Scheme

% weight age

Teaching Scheme

No. Of theory

Unit 1 10 3

Unit 2 10 6

Unit 3 10 4

Unit 4 10 8

Unit 5 10 7

Unit 6 10 3

Unit 7 10 5

Unit 8 10 3

Unit 9 10 3

Unit 10 10 3

TOTAL 100% 45

Sr.

No./

Subject

Code


Teaching

Scheme

Exam Scheme

Theory/

Practical Tut

University

Theory

Internal Theory

(sessional &

objective)

Internal

practical

work

Total

Marks

Hrs. Max

Marks

Hrs. Max

Marks

Max

Marks

B.COM 602 ADVANCE FINANCIAL

MANAGEMENT (602)

3(Th) 0 3 60 3 20 20 100



[E] COURSE CONTENT:

Serial Number

Unit/ Title Of Unit Required Lectures

1. The financial system in India

Functions of the financial system, financial concepts, development of financial system in India, weaknesses of Indian financial system.

3

2. Money market

Definition, money market Vs. capital market, features of a money market, characteristic features of a development money market, importance and composition of money market, certificate of deposit (CD), interbank participation certificate, REPO instruments, deficiencies of Indian money market, recent developments.

6

3. New issue market

Meaning, stock exchange, distinctions and relationship between new issue market and stock exchange, functions of new issue market, general guidelines for new issue, principal steps of a public issue, instruments of issue, players in the new issue market, recent trends in new issue market.

4

4. Secondary market

Functions of stock exchanges, Recognition of stock exchanges-procedure, organization of stock exchanges in India, listing of securities, listing procedure, registration of stock brokers, functions of brokers, registration of sub-brokers, kinds of brokers and their assistants, methods of trading in a stock exchange, current settlement procedure of trading transactions, on line trading, kinds of speculators, indices of NSE, defects of Indian stock/capital market, recent developments, securities lending(SLB)-recent reforms.

8

5. Securities and Exchange Board of India(SEBI)

Controller of capital issue (CCI), securities contracts act, malpractices in securities market, deficiencies in the market, SEBI, SEBI guidelines, recent

7

guidelines.

6. Depository system

Definition and meaning, objectives and activities of the depository, interacting institutions, depository process, trading in a depository system, SEBI regulation act-1996, depository process in India, benefits of depository system, NSDL and CDSL, drawbacks, remedial measures.

3

7.

8. 9. 10.

Merchant banking

Definition, merchant banking in India, merchant banks and commercial banks, services of merchant banks, merchant bankers as lead managers, guidelines for merchant bankers, process of merchant banking in India, problems and scope for merchant banking in India.

Mutual funds

Mutual fund meaning, scope, definition, types of funds, importance of mutual funds, risks, organization of the fund, facilities available to investors, performance evaluation of mutual funds, investors rights, general guidelines, commercial banks and mutual funds, mutual funds in India, reasons for slow growth, future of mutual funds industry.

Derivatives

Meaning, definition ,kinds of financial derivatives, financial forwards, futures, types of futures, options, benefits, SWAP, inhibiting factors, derivatives in India, recent developments.

Credit card

Meaning, who can be a credit card holder? Types of credit card, parties to a credit card, procedure for reimbursement, facilities offered to card holders, benefits of credit card, demerits of credit card, credit card business in India, future prospects.

5

3 3 3

Total Hours 45

[F] RECOMMENDED BOOK & REFERENCE MATERIALS GORDON,E., AND Dr. NATARAJAN, K.,FINANCIAL MARKETS AND SERVICES,

HIMALAYA PUBLISHING HOUSE, SIXTH EDITION, NEW DELHI

KHAN.,M.Y., JAIN.P.K.,FINANCIAL MANAGEMENT, TATA MA CGRAW HILL, NEW DELHI.

Methodology of Teaching

• Models

• Charts

• LCD Projector

[G] PAPER SCHEME:

Kadi Sarva Vishwavidyalaya Seat No.______ Class:_______

Date: __ /___ /____ B.Com. - Sixth semester Time: 3 Hour

Day: ________ Sub: Advance financial management Marks: 60

CODE – B.COM 602

Q-1 Essay type question (Two Question with 100% Option) 12 Marks




Q-5 (a) Explain the terms: Any Four 04 Marks

(b) Explain the statements: Any Four 04 Marks

(c) Answer in brief: Any Four 04 Marks



B.COM 603 International Economics

[A] RATIONALE International economics helps students to learn about Global economy. They will come to know about the trade and tariff, various exchange rate theories and policies which helps the students to understand the current affairs of the economy. [B] OBJECTIVES The objective of the International Economics is to help to understand how the economy works, helps to interpret the past, it makes our world comprehensive and help us to think intelligently about the future. It helps us to make better commercial and financial decision and participate more fully in democratic life. It helps to students to understand the international fluctuations of the world economies. [C] EXPECTED LEARNING OUTCOMES OF THE PROGRAM Students will: Learn about the good understanding of the world Economy. Will be able to understand how economic decision impacts the world Economy. [D] SCHEME OF TEACHING AND ASSESSMENT:

UNITS TOPICS INSTRUCTIONAL HRs.

WEIGHTAGE (%)

1. Free trade Vs Protection 13 20%

2. Theory of Intervention 14 30%

3. Foreign Exchange rate and policies 08 25%

4. IMF and World Bank 10 25%

Sr. No./ Subject Code


Teaching Scheme

Exam Scheme

Theory/ Practical Tut

University Theory

Internal Theory (sessional & objective)

Internal practical work

Total Marks

Hrs. Max Marks

Hrs. Max Marks

Max Marks

B.com-603 International Economics

3(Th) 0 3 60 3 20 20 100

Note: As practical Assignment and Presentation is introduced having weightage of 20 internal marks carrying 10 marks each. [E] COURSE CONTENT: Unit 1:Free trade and Protection- Cases for and against Free Trade and Protection Unit 2: Theory of Intervention- A) Tariff- Meaning, Types and Effects

B) Import quotas-Meaning, Types and Effects C) Comparison between A and B Unit 3: Foreign Exchange rate and policies-Meaning, Fixed and Flexible Exchange rate polices and Exchange rate in practice Unit 4:IMF and World Bank working since last 25 years. [F] RECOMMENDED BOOKS & REFERENCE MATERIALS International Trade By M.L.Jhingan International Trade by Chacholedes Indonomics from CHRONICLE MARCH 2009 [G] Paper Pattern: Ques 1 Compulsory Ques 2

OR Ques 2 Ques 3 OR Ques 3 Ques 4 OR Ques 4 Ques 5 (Any Two/Five)


B.COM – SEMESTER VI

B.COM (604): Commercial Communication -V

Effective from Academic Year: 2011-12

A. RATIONALE:

At present most of the major industries of the world are controlled. To overcome lack of

Entrepreneurship, it is imperative for a Commerce Degree Holder to promote

“Advanced Commercial communication Education”. In such situation it is important

for the Commerce students to get in touch with Office Management and to

acquire proficiency in oral and written communication skills. Hence this subject

is added in the curriculum.

B. OBJECTIVES:

Commercial Communication is designed to develop the communication skills of

the participants and to maintain the academic excellence that was once its

hallmark and infuse new energy into all the academic programmes.

At the end of the course, the participants should be able to:

1. Improve the organization and structure of the written communication.

2. Write effective letters and reports using prescribed stages and steps for effective

business writing.

3. Apply basic rules of grammar.

4. Apply guidelines in using effective writing style.

5. Reduce time spent in writing communications.

6. Have the advantage of the influencing people with enthusiasm of the

presentation skill.

7. Furnish Email technologies, which allow fast and widespread adoption in modern

era

8. Improve confidence in writing letters.

C. EXPECTED LEARNING OUTCOMES OF THE PROGRAM:

1. Students will get idea about the hurdles of the language.

2. Students will able to understand about communicative techniques.

3. Describe and use effective interpersonal communication and listening skills.

4. Identify the various aspects of the organizational setting for business

communication

5. They will get the knowledge of how to write an application for a particular post

6. They will develop their vocabulary skill.

7. Students will easily get in touch with their communicative aspects.

8. Students will become more relevant to contemporary market demands.

9. Students will create skills that can raise their employability level.

10. They will enable to better understand where they can go to learn knowledge, skills

and attitudes.

D. SCHEME OF TEACHING AND ASSESSMENT:

TOPICS THEORY

HOURS

WEIGHTAGE

Segment I Presentation skill

09 12 Marks(20%)

Segment I Public Relation 09 14

Marks(23.33%)

Segment II Modern Technology 12 12 Marks(20%)

12 Marks(20%)

10

Marks(17.67%)

60 Marks

Segment II Business Reports 08

Segment III Stock Market Reports (Comprehension) 07

Total 45

Sr.

No./

Subject

Code


Teaching

Scheme

Exam Scheme

Theory/

Practical Tut

University

Theory

Internal Theory

(sessional &

objective)

Internal

practical

work

Total

Marks

Hrs. Max

Marks

Hrs. Max

Marks

Max

Marks

B.COM 604 Commercial

Communication -V

3(Th)+2=

5

0 3 60 3 20 20 100

[E] COURSE CONTENT:

Segment I 1. Presentation skill

1.1.Purpose 1.2.Kinds of presentation 1.3.Factors of presentation 1.4.How to give effective presentation?

1.5.Strategies of presentation skill 1.6. Structure of presentation 1.7.Support

Segment I 2. Public Relation

2.1.Interview

2.1.1. A letter asking the applicant to appear for an

interview for the post of a steno-typist 2.1.2. A letter asking the candidate to appear for an

interview for the post of an assistant accountant

2.1.3. A letter asking the applicant to appear for an interview for the post of probationary officer

2.1.4. A letter asking a candidate to appear for general interview.

2.1.5. A letter asking a candidate to appear for a general interview

2.2.Reference 2.2.1. A letter from a prospective employer to a

referee. 2.2.2. Another form of a letter asking for a

reference 2.2.3. Reply from the reference ( A favorable reply) 2.2.4. An unfavorable reply from the referee

2.3.Testimonial

2.3.1. A testimonial by a person of high position 2.3.2. A testimonial by the principal of a college 2.3.3. A testimonial by an employer

2.4.Letters of appointment

2.4.1. An appointment letter

2.5.Conformation 8.4.1. A letter of confirmation

2.6.Promotion 2.6.1. A letter of promotion

2.7.Retrenchment

2.8.Resignation

2.8.1. A letter of resignation

Segment II 3. Modern Technology

3.1.Introduction 3.2.Internet

3.2.1. Access to Internet 3.2.2. World wide web (WWW)

3.3.Multimedia 3.4.Pagers 3.5.Mobile phones

3.5.1. Advantages of Mobile Technology 3.5.2. History of SMS 3.5.3. Short Message Service (SMS)

3.6.Electronic Mail 3.6.1. Disadvantage 3.6.2. Guidelines for Writing E-mail Messages 3.6.3. E-Mail Abbreviations and Acronyms

3.7.Netiquette Segment II

4. Business Reports

Individual Reports/Committee Reports

Segment III 5. Stock Market Reports (Comprehension)

Format of University Question Paper with

the allocation of Mark

Commercial Communication III

1. Presentation skill (Long Question) (Any one out of Two) [12]

2. Public Relation (Any Two letters out of Four) [14]

3. Modern Technology (compulsory) Long Question [12] 4. Business Reports (Any One out of Two) [12]

5. Stock Market Reports (Comprehension) [10]

Total 60

Suggested Readings:

Easily confused and misused words, Tata Mc Grawhill publishing co. ltd., Delhi, 2006. Print.

Rai. S.M, Urmila Rai, Business Communication, Himalaya Publishing House, Delhi, 2002. Print.

Rao, Babu, Communication Today, Babu Rao, Himalaya Publishing House, Delhi, 2003. Print.

Sehgal, M.K , Vandana Khetarpal , Nature and Scope of Business Communication, Delhi, Excel Books,

2003. Print.

Kaul, Asha, Effective Business Communication, Prentice Hall of India, Delhi, 2005. Print.

Bhatia, R.C., Bussiness Communication, Ane Books Pvt.Ltd., New Delhi, 2009. Print.

Raman, Meenakshi, Prakash Singh, Business Communication, OUP, New York, 2006.

Print.

Gupta, C.B, Bussiness Communication and Organization and Management, Sultan Chand

& Sons, New Delhi, 2004. Print.

Pal, Rajendra, J.S.Korlahalli, Bussiness Communication, Sultan Chand & Sons, New Delhi,

2004. Print.

Suggested Web Links: www.vanik.com/letters.htm



B.COM 605 Financial Statement Analysis

[A] RATIONALE

At the graduation level students should have the knowledge and understanding of information

reported in the financial statements with this logic this syllabus is designed.

[B] OBJECTIVES

(f) To teach the basics of financial statement analysis.

(g) To teach interpretation of financial statements.

(h) To give the knowledge of accounting ratios and their interpretation.

(i) To teach the cash flow statement as a one of the financial statements.

(j) To develop an in-depth understanding reporting and measurement.


6. Students will learn basic of financial statement analysis.

7. Students will get the information and basic knowledge about interpretation of financial

statements.

8. Students will learn the applications of basic of accounting ratios and their interpretation.

9. Students will learn in-depth procedure cash flow statement.

10. Students will get in-depth knowledge about reporting and measurement.

[D] SCHEME OF TEAXCHING AND ASSESSMENT:

UNITS TOPICS INSTRUCTIONAL HRs. WEIGHTAGE (%)

1. Introduction to financial statement analysis 2 20%

2. Analysis and Interpretation of Financial

Statements

6

3. Accounting Ratios and their Interpretation 8 20%

4. Cash Flow Statement 10 20%

5. Working Capital Management 10 20%

6. Reporting and Measurement 9 20%

TOTAL 45 100%

Sr.

No./

Subject

Code


Teaching

Scheme

Exam Scheme

Theory/

Practical Tut

University

Theory

Internal Theory

(sessional &

objective)

Internal

practical

work

Total

Marks

Hrs. Max

Marks

Hrs. Max

Marks

Max

Marks

B.COM 605 Financial Statement

Analysis (605)

3(Th) 0 3 60 3 20 20 100



[E] COURSE CONTENT:

7. Introduction to financial statement analysis: Financial Statement Analysis: Meaning, significance, types, and limitations of financial statements; Accounting policies, regulations of financial accounting, and accounting choices/practices; Window dressing -meaning, and ways and means to check window dressing.

No of Lectures:- 02

8. Analysis and Interpretation of Financial Statements

Concept, Nature, Objectives and Limitations of Financial Statements, Analysis and

Interpretation of Financial Statements; Types of Analysis and Interpretations; Methods of

Analysis and Interpretation; Comparative Financial Statements; Common Size Statements,

Trend Analysis and Fund Flow Analysis (in Theory Only)

No of Lectures:- 06

9. Accounting Ratios and their Interpretation (Including Concept of EPS as per AS-20):

Definition; Mode of expression and Interpretation of Ratios; Classification of Ratios;

Practical Problems on the following Ratios Only : Current Ratio; Liquid Ratio; Turnover

Ratios relating to Stock, Debtors; Creditors, Net Assets, Fixed Assets and Working

Capital; Gross Profit Ratio, Net Profit Ratio, Operating Ratio, Expense Ratios, Rate of

Return on Investment, Return on Shareholders' Funds, Earning per share and Price-

Earnings Ratio, Leverage Ratio (Trading on Equity or Capital Gearing); Advantages and

Limitations of Ratio Analysis; Note : Preparation of Financial Statements from given

ratio may be expected; Emphasis is to be given on interpretations.

No of Lectures:- 08

10. Cash Flow Statement

Concept and Significance of Funds Flow Statement; Sources and Applications of Cash; Cash

from Operation; Income and Expenditure Approach and Net Profit Approach; Difference

between Fund Flow Statement and Cash Flow Statements; Preparation of Cash Flow

Statement as per AS-3.

No of Lectures:- 10

11. Working Capital Management

Principles of Working Capital Management, Various Approaches, Estimation of Working Capital, Managements of Components of Working Capital; Cash, Receivables, Inventory and Sources of Working Capital Finance

No of Lectures:- 10

12. Reporting and Measurement Income concepts for financial reporting; Measurement and reporting of revenue and expenses, and gains and losses; Measurement of assets and liabilities.

No of Lectures:- 09

Notes:

3. A multiple choice question [Divided into 5 Sub questions] carrying 20% marks shall be

asked as a compulsory question, requiring the students to select option supported by

necessary working.

4. Practical problems in addition to the Multiple choice questions] carrying no less than

60% marks shall be asked.

TEXT BOOK:

Cost accounting tax and problems by M.C. Shukla, T.S. Grewal, M.P Gupta, S. Chand & Co.

[F] RECOMMENDED BOOKS & REFERENCE MATERIALS

7. Foster G: Financial Statement Analysis; Prentice Hall, New Delhi.

8. Institute of Chartered Accountants of India; Various Publications.

9. International Accounting Standards Committee; Various Publications.

10. Pandey I.M.: Essentials of Management Accounting; Vikas Publishing House Pvt Ltd.

11. Porwal, L.S. "Accounting Theory: An Introduction"; (3rd Ed), Tata McGraw Hill, New Delhi.

[G] PAPER SCHEME:

QUE: 1 Objective Questions (COMPULSORY)

QUE: 2 Analysis and Interpretation of Financial Statements (COMPULSORY)

QUE:3 Accounting Ratios and their Interpretation & Reporting and Measurement

OR

QUE: 3 Accounting Ratios and their Interpretation & Reporting and Measurement

QUE: 4 Cash Flow Statement

OR

QUE: 4 Cash Flow Statement

QUE: 5 Reporting and Measurement

OR

QUE: 5 Reporting and Measurement

NOTE: Chapters shown in QUE:2 to QUE:5 are interchangeable among all the four questions but format

of QUE:1 will remains same


B. Com. – Semester VI

B. Com. 606 : Operation Research

Effective from June: 2011

[A] RATIONALE :

The knowledge of this subject is required for all under graduate commerce students who wish to

choose higher education or Industry/field as their career. The course is designed to deliver the

basic fundamental concepts of Operation Research, and application of it in commerce.

[B] OBJECTIVES :

1. To familiarize the students with concepts and tools of Operation Research.

2. To acquire knowledge and understanding of various techniques of Operation Research.

3. To develop skill for various applications of skills related with Business.

4. To grasp the meaning and significance of various skills of Operation Research.

[C] EXPECTED LEARNING OUTCOMES OF THE PROGRAM :

Students will:

1. Get awareness about the fundamentals of Operation Research.

2. Get awareness about various Analytical skills to be required in the field of statistics in

routine life.

3. Get awareness about various techniques of Operation Research in the field of commerce.

4. Will be able to understand the importance of planning, controlling and distributions.

5. Get awareness about the modern techniques of Operation Research by teaching learning

process.

[D] SCHEME OF TEACHING AND ASSESSMENT:

UNITS TOPICS INSTRUCTIONAL HRs.

WEIGHTAGE (in %)

1. 1.1 Introduction of O. R.

1.2 P. E. R. T. & C. P. M. 08 20

2. 2.1 Transportation Problem

2.2 Assignment Problem 10 20

3. Decision Theory 08 20

4. 4.1 Game Theory

4.2 Replacement Problem 11 20

5. Linear Programming 08 20

TOTAL 45 100

Sr. No./

Subject Code


Teaching Scheme

Exam Scheme

Theory/ Practical

Tut.

University Theory

Internal Theory (sessional & objective)

Internal practical

work Total

Marks Hrs.

Max. Marks

Hrs. Max.

Marks Max.

Marks

B. Com.-606 Operation Research 3(Theory) 0 3 60 3 20 20 100

Note: As practical Assignment and Presentation is introduced having weightage of 20 internal marks carrying 10 marks each.

[E] COURSE CONTENT:

UNIT – 1 20%

1.1 Introduction and History of Operation Research. (2 Hours)

1.2 PERT and CPM (6 Hours)

Meaning and characteristics of PERT, PERT chart with explanation of Activities and Events, D.

R. Fulkerson's rule for numbering the events, Dummy activity, Expected activity time, Earliest

Start Time (EST), Earliest Finish Time (EFT), Latest Start Time (LST), Latest Finish Time

(LFT), Float Time. Meaning of Critical Path Method (CPM), Difference between PERT and

CPM, uses and limitations of PERT and CPM Network. Simple PERT & CPM Network (simple

example).

UNIT - 2 20 %

2.1 Transportation Problem (6 Hours)

Definition of balanced transportation problem. Its formulation, different methods of obtaining initial basic feasible solution by North – West corner rule. Matrix Minima Method, Vogel’s Approximations Method and its applications.

2.2 Assignment Problem (4 Hours)

Definition of balanced Assignment Problem. Formulation of the problem. Hungarian Method of solving an Assignment Problem and its application.

UNIT – 3 Decision Theory (8 Hours) 20%

Meaning and Basic structure of decision theory, classical basis of pay-off matrix models, pay-off

matrix under conditions of risk, Expected value, Maxi-mini, Maxi-max, Horwitch and Laplace

criteria to decide best strategy, Expected Monetary Value (E.M.V.) Expected Value of Perfect

Information (E.V.P.I.),

UNIT – 4 20%

4.1 Game Theory (6 Hours)

Introduction and uses of the Game Theory. 2 × 2 game problems with and without saddle point

with simple illustrations.

4.2 Replacement Problem ( 5 Hours)

Importance of Replacement Models. Simple replacement problem, when units get deteriorate as

per passage of time. Value of Money remains the same – simple illustrations.

UNIT – 5 Linear Programming (8 hours) 20%

Definition and formulation of Linear Programming Problem (L. P. P.)., solution by graphical

method up to two variable, applications and uses of L. P. P..

[F] RECOMMENDED BOOKS & REFERENCE MATERIALS (1) J. K. Sharma : “O. R. Theory and Applications” Macmillan India Ltd., 2nd Edition (2003).

(2) H. A. Taha : “ Operation Research”, Macmillan India Ltd., 6th Edition (1999).

(3) S. D. Sharma : “O. R. Theory and Applications” Sultan Chand Publication, New Delhi

[G] PAPER PATTERN: As per the guidelines of the Kadi Sarva Vishwavidyalaya.

[c] expected learning outcomes of the program syllabus_20120128003703.pdf · (e) to develop an...

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