Financial Accounting (5)

Accounting as a Financial Information System (2)

• 1
• Accounting as Information System: Accounting as an Information System, Qualitative Characteristics of Accounting Information System
• Accounting as Information System: Qualitative Characteristics, Outsourcing of Accounting Function

Accounting Standards (1)

• 1
• Advantages of Accounting Standards: Components of Financial Statement under IFRS, Need for Ind. as

Accounting for Share Capital Transactions (2)

• 1
• Accounting for Share Capital Transshare Actions: Characteristics of a Company-Meaning of Shares, Nature of Shares, Types of Shares
• Accounting for Share Capital Transactions: Share Capital- Nature of Share Capital, Kinds of Share Capital, Objectives or Importance of ESOS, Buy Back of Securities

Cost Accounting (8)

Nature and Functions of Cost Accounting (2)

• 1
• Nature and Functions of Cost Accounting: Difference between Costing, Cost Accounting and Cost Accountancy, Nature and Characteristics of Cost Accounting
• Nature and Functions of Cost Accounting: Scope of Cost Accounting, Techniques or Types of Costing, Functions of Cost Accounting Main Functions of Cost Accounting Are as Follows

Installation of Cost Accounting System (1)

• 1
• Installation of Cost Accounting System: Installation of Costing System in a Concern, Main Features of Cost Accounting System, Factors to be Taken into Consideration Before Installation of Costing System, Difficulties in Installation of a Costing System

Cost Concepts (2)

• 1
• Cost Concepts (Profit Planning) : Purposes of Budgeting, Salient Features of the Budgetary Control System, Advantages of the Budgetary Control System, Limitations of the Budgetary Control System
• Cost Concepts (Cost Control) : Independent Accounts or Non-Integrated Accounts- General Ledger Adjustment Account: this is Also Called as Cost Ledger Control, Control Accounts for Subsidiary Ledger

Methods of Costing (2)

• 1
• Methods of Costing (Job Costing) : Job Costing, Difference between Job Costing and Contract Costing, Procedure of Job Costing, Contract Costing
• Features of Process Costing, Application of Process Costing, Few Important Treatments in Process Costing, Objectives of ABC Costing

Variance Analysis (1)

• 1
• Variance Analysis: Meaning of Variance Analysis, Interpretation of Variances - Favorable and Unfavorable Variances, Controllable and Uncontrollable Variances-Direct Material Variance, Direct Labor Variances, Overhead Variance

Taxation (13)

Income Tax (4)

• 1
• Constitutional Validity: Some Important Definitions, Heads of Income
• Residential Status and Tax Incidence: Determination of Residential Status of an Individual, Residential Status of a Hindu Undivided Family
• 2
• Income-Tax Law and Tax Planning, Exempted Incomes, Conditions for Exemption
• Exempt Incomes, Section 10 (1) : Income Earned from Agricultural Means

Simple Problems of Computation of Income (6)

• 1
• Simple Problems of Computation of Income (Salary)
• Simple Problems on Income from House Property
• 2
• Simple Problems on Profits and Gains from Business
• Simple Problems on Calculation of Capital Gains
• 3
• Income from Other Sources
• Income-Tax Law and Tax Planning: Different Types of Assessment

Set - off and Carry Forward of Loss (1)

• 1
• Set off and Carry Forward of Losses

Deductions from Gross Total Income (1)

• 1
• Income-Tax Law and Tax Planning, Deduction from Gross Total Income

VAT and Services Tax (1)

• 1
• VAT and Service Tax

Auditing (3)

Company Audit (2)

• 1
• Auditing and Independent Financial Audit, Definitions of Auditing, Features of Auditing
• Audit of Financial Statements and Audit Report: Basic Elements of Audit Report, Types of Opinion by an Auditor, Opinion

Audit of Banking (1)

• 1
• Audit: Recent Trends in Audit, Organizational Structure, Objective, Timing, Scope

Financial Management (16)

Finance Function (4)

• 1
• IMF: Introduction to IMF, IMF Organization Chart, Objectives of IMF, Functions of IMF, Other Functions Includes, Special Lending Facilities of IMF
• International Business: Five Institutions of the World Bank, Objectives of the World Bank, Functions of the World Bank, Management of the World Bank, Membership of the World Bank and the Voting Right
• 2
• Finance Function
• Definitions, Scope and Sources of Finance

Financial Management (1)

• 1
• Measurement of Risk and Returns Securities and Portfolios: Relationship between Risk and Return, Markowitz Model of Risk-Return Optimization, Portfolio Management

Tools of Financial Analysis (3)

• 1
• Advantages of Ratio Analysis, Limitations of Ratio Analysis, Classification of Ratios
• Funds Flow Analysis, Significance of Funds Flow Statement, Limitations of Funds Flow Statement
• 2
• Financial and Management Accounting, Cash Flow Analysis, Direct Method

Risk and Uncertainty Analysis and Methods (1)

• 1
• Risk and Uncertainty Analysis Method

CAPM (1)

• 1
• CAPM

Designing of Capital Structure (1)

• 1
• Role of International Financial Institutions: World Bank, Key Function Areas, International Monetary Fund (IMF) , Functions

Dividend Decisions and Valuation of Firm (2)

• 1
• Walter Model
• Modigliani and Miller Approach

Factors Affecting Dividend Policy (1)

• 1
• Dividend Policy: Theories of Dividend Decision

Working Capital Management (1)

• 1
• Working Capital Management: Classification, Cycle in Manufacturing Concern, Cycle in Trading Concern, Cycle in a Financial Concern, Calculation of Working Capital Requirement, Calculation of Operating Cycle

Corporate Restructuring (1)

• 1
• Financial and Management Accounting: Acquisition Types of Mergers, Types

Financing Decisions (1)

Theories of Capital Structure (1)

• 1
• NI, NOI, Traditional, MM Approach

Financial Markets and Institutions (25)

Indian Financial System (2)

• 1
• Importance of Banking of Business: Small Banks vs. Large Banks, Universal Banking, Presence of Foreign Banks in India, Government Ownership
• Banking and Financial Institutions

Money Markets (4)

• 1
• Features of Money Market: Money Market Instruments, Types of Treasury Bills
• Money Market: Meaning and Definitions of Money Market, Features of Money Market, Functions of Money Market, Structure of Money Market in India
• 2
• Development Finance Institutions: Meaning and Features of Development Finance Institutions, Objectives of Development Finance Institutions, Important Development Finance Institutions in India
• Financial Market

Commercial Banks (3)

• 1
• ICICI: Group Companies of ICICI
• Types of Banks and Functions: Functions of Commercial Banks
• 2
• Monetary System: Types of Monetary System: Contractionary Monetary Policy

Reforms in Banking Sector (1)

• 1
• Banking Sector Reforms in India: Background of Banking Sector in India

Monetary and Credit Policy of RBI (5)

• 1
• Economic Policies: Fiscal Policy, Monetary Policy, Technology Policy
• Monetary Policy
• 2
• Fiscal Policy
• Reserve Bank of India: Functions of RBI, Objectives of RBI
• 3
• Reserve Bank of India (RBI)

RBI as a Regulator (4)

• 1
• Financial Regulators in India
• Insurance Regulatory and Development Authority of India (IRDAI)
• 2
• Forward Market Commission of India (FMC)
• Pension Fund Regulatory and Development Authority (PFRDA)

Capital Market (1)

• 1
• Capital Market: Meaning and Features of Capital Market, Functions of Capital Market, Structure of Indian Capital Market

Financial Market Instruments (1)

• 1
• Accounting and Finance New Instruments: GDR՚s, ADR՚s, Advantages of GDR, Types of ADR

Financial Services (4)

• 1
• Regulatory Authority – IRDAI and Its Role
• Mutual Funds
• 2
• Pension Funds
• Regulatory Authority: IRDA and Its Role

Organisation Theory (15)

Nature and Concept of Organisation (1)

• 1
• Nature and Concept of Organization: Concept of Organizing, Organization Structure, Formal and Informal Organizations, Characteristics of Informal Organization

External Environment of Organizations (1)

• 1
• External Environment of Organizations: Environment, Mechanistic System Mechanism of Each Task, Organic System, Strategy, Centralized

Evolution of Organisation Theory (1)

• 1
• Principles of Management: Management Definition

Modern Concepts of Organisation Theory (2)

• 1
• Organizing of Culture: Organization Culture Can be of Various Types, Need for Organizational Culture
• Types of Organization Culture, Need for Organizational Culture

Centralization and Decentralization Process (1)

• 1
• Centralization and Decentralization

Formal and Informal Organizations (1)

• 1
• Formal and Informal Organization

Designing Organizational Structures (4)

• 1
• Design of Organization Structure
• Organizing: Types of Organization Structure
• 2
• Span of Control: Factors Influencing Span-of-Control
• Characteristics, Steps in the Process of Delegation, Distinction between Delegation and Decentralization, Advantages of Decentralization

Types of Organization Structure (1)

• 1
• Organizing: Formal Organization, Features of Formal Organization, Informal Organization, Features of Informal Organization, Other Types of Organizations

Matrix Structure (1)

• 1
• Matrix Organization

Project Structure (1)

• 1
• Project Organization

Power Structure and Politics (1)

• 1
• Power and Politics

Organisation Behaviour (7)

Individual in Organizations (1)

• 1
• Impact of Behavioral Science

Motivation (2)

• 1
• Business Management of Leading: Process of Motivation, Importance of Motivation, Theories of Motivation, Maslow՚s Need Hierarchy Theory, Theory X and Theory Y
• Process of Motivation, Importance of Motivation, Maslow՚s Need Hierarchy Theory, Theory X & Y

Leadership (1)

• 1
• Leadership: Features of Leadership, Leadership Styles,

Management of Conflicts in Organizations (1)

• 1
• Types of Conflict in an Organization, Strategies for Dealing in Conflict, Managing Conflict with Negotiation

Organizational Effectiveness (2)

• 1
• Management by Objectives
• Evolution of Management

Human Resources Management (HRM) (50)

Meaning (19)

• 1
• Role of Managers: Interpersonal Roles, Informational Roles, Decisional Roles
• Management Skills: Technical Skill, Human Skill, Conceptual Skill
• 2
• Examples of Management Skills: Planning, Communication, Decision Making, Delegation, Problem Solving, Motivating, Commercial Awareness, Mentoring
• What is Organizational Design?
• 3
• Approaches to Organisational Design: Functional Structure, Divisional Structure, Matrix Design, Network Structure
• Group Properties: Group Decision Making Techniques
• 4
• Communication: Functions and Process
• Direction of Communication and Interpersonal Communication
• 5
• Function of Management: External and Internal Environment
• Diagnostic Model: Advantages of the Model, Limitations of the Model
• 6
• Forces and Influences on HRM
• Employee Discipline Importance: Causes of Indiscipline, Features, Objectives, Importance
• 7
• Grievance Management- Importance, Process and Practices, Causes, Objectives of Grievance Management, Importance, Steps, Practices for Grievance Redressal
• Concept and Significance of OB: Scope of OB, Factors Affecting OB, Significance of OB, Challenges Faced by OB
• 8
• Balanced Scorecard: Four Perspectives, Advantages
• Concept of Organizational Behavior
• 9
• Scope and Factors of OB: Factors Affecting OB
• Significance and Challenges in OB
• 10
• Concepts, Role and Functions: Introduction to HRM, Concept of Human Resource, Functions of Human Resource Management

Human Resource Planning (7)

• 1
• Concepts and Perspectives in HRM: Importance of HRM, Scope of HRM, Normative Perspective of HRM, Critical Perspective of HRM, Behavioural Perspective, Strategic Perspective of HRM, Functions of HRM
• Significance Objectives and Features of HRM: Objectives of HRM, Features of HRM
• 2
• HRM in Changing Environment
• Job Analysis: Uses of Job Analysis, Steps in Job Analysis, Outcomes of Job Analysys, Features, Techniques of Job Analysis
• 3
• Human Resource Planning: Objectives, Process and Techniques Importance & Limitations
• Exit Policy and Implications: Process, Exit Interview, Implications of Exit Policy, Limitations of Exit Policy
• 4
• Human Resource Planning: Definition of Human Resource Planning, Process of Human Resource Planning

Job Analysis (1)

• 1
• Job Analysis: Process of Job Analysis, Job Analysis Tools

Job Description (1)

• 1
• Job Description: Components of Job Description, Steps to Write a Job Description, Advantages of Job Description

Recruitment Process (9)

• 1
• Contract of Agency: Provisions Regarding Agency , Termination of Agency
• Process of Recruitment, Sources of Recruitment
• 2
• Sources of Recruitment: Factors Influencing Recruitment, Process of Recruitment, Sources of Recruitment
• Recruitment Methods: Internal Sources, Merits of the Method, Demerits of the Method, External Sources, Advantages, Disadvantages
• 3
• Selection Procedure: Steps Involved in Selection Procedure, Advantages and Limitations of the Selection Procedure
• Selection Test: Objectives, Personality Test, Advantages and Limitation of Selection Test
• 4
• Placement and Follow up: Induction, Objectives of Induction, Steps of Induction Programme, Advantages
• Recruiting Methods: Types of Recruitment, Internal Recruitment, External Recruitment
• 5
• Recruitment and Selection: Process of Recruitment, Sources of Recruitment

Training and Development Process (7)

• 1
• Stages of Group Development: Forming, Storming, Norming, Performing, Adjourning
• Development Personnel: Objectives, Need for Training and Development, Advantages, Limitations
• 2
• Development Personnel- Methods: the Job Training, Management Roles, Mintzberg Managerial Roles, Management Skills, Examples of Management Skills
• Career Development and Planning- Concept of Career: Features, the Four Career Concepts
• 3
• Career Planning and Development Methods: Features, Methods, Individual Methods, Organisational Methods, Challenges
• Human Resource Development: Advantages, Disadvantages, Implementation Green HRM, Strategic Aspect of Green HRM, Green HRM Practices
• 4
• Training and Development: Methods of Training and Development Programme

Performance Appraisal and 360 Degree Feed Back (4)

• 1
• Performance Appraisal System- Importance and Objectives: Components, Objectives, Importance, Limitations
• Techniques of Appraisal System: Trait Methods, Merit Rating, Merit Rating Process, Straight Ranking Method, Paired Comparison Method, Forced Distribution Method, Graphic Rating Scale Method
• 2
• New Trends in Appraisal System: Management by Objectives, 360 Degrees Feedback Appraisal Method, Behaviourally Anchored Rating Scale, Supervisor Appraisal, Peer Appraisal, Subordinate Appraisal
• Performance Appraisal: Performance Evaluation Tools, Performance Appraisal Biases

Salary and Wage Administration (1)

• 1
• Wage and Salary Administration: Objectives, Factors Effecting Wages and Salary Administration

Employee Welfare (1)

• 1
• Welfare and Social Security: Features of Social Security, Approaches to Social Security

Industrial Relations (IR) (10)

Worker's Participation in Management (6)

• 1
• Trade Union: Importance of Unionism, Conditions for Regulation, Principles, Reasons Why Workers Join Unions
• Trade Union- National Trade Union Movement: PRE 1918 Phase, 1918 - 1924,1925 - 1934,1935 - 1946,1947 Since
• 2
• Collective Bargaining Concept, Process, Prerequisites: Objectives, Subject Matter of Collective Bargaining, Procedure, Importance
• Employee Participation -Objectives: Features, Importance, Objectives
• 3
• Employee Participation- Forms: Levels of Employee Participation, Forms of Worker Particpation
• Workers Participation in Management: Objectives, Levels of Participation of Employees in Management

Industrial Relations in Public Enterprises (4)

• 1
• Industrial Relation Approach
• Industrial Democracy: Need, Features, Forms of Industrial Democracy, Need of Industrial Democracy, Disadvantages
• 2
• Industrial Democracy- Prerequisites: Need of Industrial Democracy, Objectives, Prerequisites, Extension of Democracy to Industry, Disadvantages
• Industrial Relations in India: Introduction to Industrial Relations, Objectives of Industrial Relations in India, Types of Industrial Relations