Thursday, March 7, 2019

MBA Syllabus for Semester Statistical Analysis & Operations Research and Financial and Cost Accounting

MBA Syllabus for Semester I (first)
Subject: Statistical Analysis & Operations Research

Reason for studying Statistical Analysis & Operations Research: The basic aim of this course is to impart knowledge of basic statistical tools & techniques and operartions research with emphasis on their application in Business decision process and Management.

Statistics : Concept , Significance and Limitations . Collection of Primary and Secondary Data, Classification and Tabulation , Frequency Distributions and their graphical representation.

Measures of Central Tendency : Mean, Median and Mode . Measures of Dispersion : Range, Mean Deviation , Standard Deviation and Quartile Deviation . Moments , Measures of Skewness and Kurtosis .
Sampling : Methods of Sampling ; Sampling and Non-Sampling Errors ; Law of Large Numbers and Central Limit Theorem (without proof) . Estimation , Point & Interval Estimates , Confidence Intervals . Statistical Testing - Hypothesis and Errors ; Large and Small One Sample and Two sample Tests - Z test, t -test and F-test. Chi-Square as a test of Independence and as a test of Goodness of Fit ,Analysis of Variance .

Linear Programming : Problem formulation, Graphic Method , Simplex Method(including Big M Method) , Duality , Transportation and Assignment problems .

Decision Theory & Games Theory : Decision making under uncertainty - Laplace principle , Maximin or Minimax principle , Maximax or minimin principle , Hurwicz principle and Savage principle , Drcisions under risk ; Decision Tree Approach and its applications . Two person zero -sum game , Pure Strategy and Mixed Strategy

Suggested Readings :
1. Levin , R.I. & Rubin , D.S.: Statistics for Management(PHI)
2. Gupta , S.P. & Gupta , M.P. : Business Statistics
3. Levin , R.I. : Quantitative Techniques
4. Sharma , J.K : Operations Research : Theory and Applications

MBA Syllabus for Semester I (first)
Subject: Financial and Cost Accounting

Reason for studying Financial and Cost Accounting : The basic purpose of this course is to develop an insight of postulates , principles and technique of accounting and Cost accounting as well to provide students the basic fundamentals of accounting .

Financial Accounting - Nature and objectives, Accounting Principles , Accounting Equations, Accounting Standards, Capital and Revenue receipts & payments , Depreciation methods and accounting .

Origin and Analysis of Business Transactions - Types of Accounts , Journal , Ledger and Trail Balance , Inventory Valuation techniques and accounting .

Financial Statements of Trading Organisation - Preparation with adjustments , Final Accounts of Limited Liability companies - P/L Account , P/L Appropration Account, Balance Sheet .

Cost classification , Analysis and Behaviour- Classification of Cost on different basis and Technique for separation of Costs . Product - Costing , Unit Costing ,Job Costing and Process Costing .

Full Costing , Reconciliation and integration between financial and Cost accounting .

Suggested Readings :
1. Horngren , Charles etc. - Principles of Financial & Management Accounting , Eaglewood Cliffs , New Jersy , PHI.
2. Needles Beleved etc. - Financial and Management Accounting , Boston , Houghton Miffin Co.
3. Bhattacharya - Financial Accounting , PHI .
4. Ravi M . Mohan - Financial Accounting , Taxamann , New Delhi.
5. Vj. madhu - Financial and Management Accounting , Anmol Publications , New Delhi . 

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