Best College in Patna for MCA, MBA, BCA, BBA, BA JMC & B.COM
| Unit | Title | Topics / Syllabus |
|---|---|---|
| Unit 1 | Consumer Behaviour – Nature & Application | Consumer Behaviour: Nature & Application Consumer as an Individual Consumer Needs & Motivations Influence of Personality, Psychographics & Attitude on Consumer Behaviour |
| Unit 2 | Perception & Learning Behaviour | Consumer as a Perceiver & Learner Individual Differences in Behaviour: Personality, Values, Lifestyle Consumer Behaviour & External Influences Group Dynamics & Consumer Reference Groups |
| Unit 3 | Social & Cultural Influences | Social Class & Status Culture & Ethical Values Family & Household Influences Situational Influences |
| Unit | Title | Topics / Syllabus |
|---|---|---|
| Unit 1 | Scope of Financial Management | Scope of Financial Management Traditional Approach & Modern Approach Investment Decision, Financing Decision, Dividend Decision Objectives of Financial Management Profit Maximization vs Wealth Maximization |
| Unit 2 | Capital Budgeting & Cost of Capital | Capital Budgeting – Meaning, Importance & Techniques: Accounting Rate of Return, Pay Back Method, Net Present Value (NPV), Net Terminal Value, Internal Rate of Return (IRR), Profitability Index Method Measurement of Cost of Capital: Cost of Debt, Cost of Preference Shares, Cost of Equity Shares Calculation of Overall Cost of Capital based on Historical & Market Weights |
| Unit 3 | Leverage & Working Capital Management | Operating & Financial Leverage Capital Structure Decision – NI Approach, NOI Approach, MM Approach, Traditional Approach Working Capital Management – Definition, Importance, Factors Affecting Working Capital Sources of Raising Working Capital Finance |
| Unit | Title | Topics / Syllabus |
|---|---|---|
| Unit 1 | Introduction & Human Resource Planning | Introduction: Meaning, Scope, Objectives & Importance of HRM Personnel Management – Functions, Policies & Roles Organizing HR Department in the Organization HRM Practices in India HR Audit Human Resource Planning – Definition, Objectives, Process & Importance Job Analysis, Job Description, Job Specification Recruitment, Selection, Placement & Induction Process |
| Unit 2 | Development & Compensation Management | Personnel Development Program – Employee Training, Executive Development Career Planning & Development Performance Appraisal Job Compensation – Job Evaluation, Wage & Salary Administration Incentive Plans & Fringe Benefits Variable Compensation (Individual & Group) Promotions, Demotions, Transfers, Separation, Absenteeism & Turnover |
| Unit 3 | Human Relations & Work Environment | Quality of Work Life & Quality Circles Job Satisfaction & Morale Social Security, Health & Safety, Employee Welfare Counseling for Effective Human Resource Development Human Relations – Definition, Objectives & Approaches Employee Grievances & Discipline Participation & Empowerment Introduction to Collective Bargaining |
| Unit | Title | Topics / Syllabus |
|---|---|---|
| Unit 1 | Data Analysis & Correlation | Data Analysis – Collection & Presentation of Business Data Measures of Central Tendency Measures of Dispersion – Range, Quartile Deviation, Mean Deviation, Standard Deviation Measures of Variation – Skewness & Kurtosis Correlation Analysis – Rank Method & Karl Pearson’s Coefficient of Correlation Properties of Correlation Regression Analysis – Fitting of Regression Line & Interpretation of Results Properties of Regression Coefficients Relationship between Regression & Correlation |
| Unit 2 | Probability & Distributions | Theory of Probability – Laws, Conditional Probability, Bayes' Theorem & Probability Functions Forecasting – Techniques, Exponential Smoothing & Regression Theoretical Distributions – Binomial, Poisson & Normal Distribution Theory of Estimation |
| Unit | Title | Topics / Syllabus |
|---|---|---|
| Unit 1 | Media Vehicles | Different Types of Media Vehicles Broadcast Media Electronic Media Print Media Outdoor Media Non-Conventional Media |
| Unit 2 | Promotional Mix | 1. Advertising – History; Types; Marketing Mix; Objectives; DAGMAR; Budget; Positioning; Ethics 2. Sales Promotion – Introduction; Types; Tools; Ethics; Case Studies 3. Direct Marketing – Tools; Writing of Mailers 4. Public Relationship – Introduction; Tools; Event Management 5. Personal Selling – Introduction; Steps |
| Unit | Title | Topics / Syllabus |
|---|---|---|
| Unit 1 | Income Tax Act – 1961 | Meaning, Concepts & Definitions Income, Person, Assessee, Assessment Year, Previous Year Agricultural Income, Exempted Income Residential Status of an Assessee Fringe Benefit Tax Tax Deducted at Source (TDS) Capital & Revenue Income and Expenditure |
| Unit 2 | Computation of Taxable Income | Profits & Gains – Definitions, Deductions expressly allowed and Business & Profession disallowed (Theory & Problems) Capital Gains – Chargeability, Definitions, Cost of Improvement, Short-term & Long-term Capital Gains, Deductions (Theory only) Income from Other Sources – Chargeability, Deductions, Amounts not Deductible (Theory only) |
| Unit 3 | Tax Planning | Tax Planning with Reference to Financial Management Decisions Capital Structure Dividend Policy including Section 194 Inter-Corporate Dividend Bonus Shares – Equity & Preference Shareholders |
| Unit 4 | Miscellaneous | Tax Deducted at Source Return of Income Advance Payment of Tax & Methods of Payment Forms of Returns & Refund of Tax (Theory) Central Sales Tax Act 1956 – Introduction VAT – Registration of Dealers, Levy & Collection of Tax and Penalties Service Tax (Finance Act 1994) |
| Unit 5 | Income Tax Authorities | Organization Structure of Income Tax Authorities Administrative & Judicial Originations Central Board of Direct Tax (Functions & Powers of Various Income Tax Authorities) |
| Unit | Title | Topics / Syllabus |
|---|---|---|
| Unit 1 | Foundations of Psychology | Introduction – Definition, Scope, Methods and Branches of Psychology (with special reference to Industrial/Organizational Psychology) Major Viewpoints – Behaviouristic Approach, Gestalt School, Psychoanalytic School (Freud) Sensation – Attributes and Classification Attention – Determinants, Shift, Fluctuations, Distraction Perception – Definition and Determinants Learning Process – Factors of Learning Theories – Connectionism, Classical Conditioning, Operant Conditioning, Programmed Learning Memory – Encoding, Storage, Retrieval; STM, LTM, Other Types Forgetting – Causes Emotion – Types, Reaction, Physiological Basis Intelligence – Definition, Concept of IQ, Emotional Intelligence Personality – Definition, Types, Traits, Tests |