Year: 2020
A&FN3 Costing Methods and Techniques
| Unit 1 Job and Batch Costing [Book] | |
| Meaning of Costing Methods | VIEW |
| Job Costing: Meaning, prerequisites, Job costing procedures, Features, Objectives, Applications, Advantages and Disadvantages of Job costing | VIEW |
| Batch Costing Meaning, Advantages, Disadvantages | VIEW |
| Determination of economic Batch Quantity | VIEW |
| Comparison between Job and Batch Costing | VIEW |
| Meaning, Features, Applications of Contract costing | VIEW |
| Similarities and Dissimilarities between Job and Contract costing | VIEW |
| Procedure of Contract costing | VIEW |
| Profit on incomplete contracts | VIEW |
| Unit 2 Process costing [Book] | |
| Introduction, Meaning and definition, Features of Process Costing | VIEW |
| Comparison between Job costing and Process Costing | VIEW |
| Applications, Advantages and Disadvantages of Process Costing | VIEW |
| Treatment of normal loss, Abnormal loss and Abnormal gain | VIEW |
| Rejects and Rectification – Joint and by-products costing problems under reverse cost method | VIEW |
| Unit 3 Operating Costing [Book] | |
| Introduction, Meaning and application of Operating Costing | VIEW |
| Power house costing or Boiler house costing | VIEW |
| Canteen or Hotel costing | VIEW |
| Hospital costing and Transport Costing, Problems | VIEW |
| Classification of costs, Collections of costs | VIEW |
| Ascertainment of Absolute Passenger Kilometers, ton kilometers- Problems | VIEW |
| Unit 4 Activity Based Costing [Book] | ||
| Activity Based Costing Meaning | VIEW | VIEW |
| Differences between Traditional and Activity based costing | VIEW | |
| Characteristics of ABC | VIEW | |
| Cost drives and cost pools | VIEW | |
| Product costing using ABC system: Uses, Limitations | VIEW | |
| Steps in implementation of ABC | VIEW | |
| Unit 5 Output Costing [Book] | |
| Output Costing Meaning, Nature, Methodology | VIEW |
| Methods of Establishment of cost | VIEW |
| Just in Time (JIT): Features, Implementation and benefits | VIEW |
Business Regulations
| Unit 1 Introduction to Business Laws [Book] | ||
| Introduction, Nature of Law, Meaning and Definition of Business Laws | VIEW | |
| Scope and Sources of Business Laws | VIEW | |
| Types of Business Law | VIEW | |
| Difference between Law and ethics | VIEW | |
| Case precedent: Meaning of plaintiff, Defendant, Petitioner, Respondents, Public prosecutors, Advocate General, Solicitor general of India, Judicial Magistrate of First class, Civil Judge, Sessions (criminal court judge), Metropolitan magistrate, Economic offences. | VIEW | |
| Constitutional provisional relating to business affairs | VIEW | VIEW |
| Difference between Civil cases and Criminal cases | VIEW | |
| Adalaths | ||
| Unit 2 Contract Laws [Book] | ||
| Indian Contract Act, 1872 | VIEW | |
| Essentials of a Valid contract | VIEW | |
| Classification of contracts | VIEW | |
| Remedies for breach of contract. | VIEW | VIEW |
| Termination and Discharge of Contract | VIEW | |
| Indemnity | VIEW | |
| Guarantee | VIEW | |
| Bailment and Pledge | VIEW | |
| Law of Agency | VIEW | |
| Indian Sale of Goods Act, 1930 | VIEW | |
| Essentials of contract of sale | VIEW | |
| Conditions and Warrantees | VIEW | VIEW |
| Rights and Duties of buyer | VIEW | |
| Rights of an Unpaid Seller | VIEW | |
| Unit 3 Consumer Protection Act, (COPRA) 2019 [Book] | |
| Consumer Protection Act, (COPRA) 2019, Objective of the Act | VIEW |
| Important terms: Complaint, Consumer, Consumer dispute, consumer rights, Defect, Deficiency, direct selling, E-commerce, Electronics Service providers, HARM, injury, Misleading advertisement, product liability | |
| Restrictive trade practice, Service unfair trade practice (UTP) | VIEW |
| Consumer dispute redressal forums District forum, State commission and National commission. Jurisdiction offences and penalties under the ACT | VIEW |
| Extra Topic | Â |
| The Competition Act, 2002 | VIEW |
| Objectives, Features of Competition Act, 2002 | VIEW |
| Offences and Penalties under the Act Competition Act, 2002 | VIEW |
| Competition Commission of India | VIEW |
| Consumer Protection Act, 1986 | VIEW |
| Consumer | VIEW |
| Consumer dispute | VIEW |
| Defect, deficiency, unfair trade practices and services under the Protection Act, 1986 | VIEW |
| Rights of the consumer under the Protection Act, 1986 | VIEW |
| Consumer Redressal Agencies: District Forum, State Commission, National Commission | VIEW |
| Unit 4 Insolvency and Bankruptcy Code (IBC) 2016 [Book] | |
| Insolvency and Bankruptcy Code (IBC) 2016 Introduction, Rationale and Objectives | VIEW |
| Need for Insolvency and Bankruptcy Code: Social, Legal, Economic and Financial Perspectives | VIEW |
| Authorities and Enforcement Mechanism in IBC 2016 | VIEW |
| Role of Adjudicating Authorities, Appellate Authorities | VIEW |
| Insolvency of Individuals and Partnership firms | VIEW |
| Unit 5 Intellectual Property Right [Book] | |
| Introduction and the Need for Intellectual property right (IPR) | VIEW |
| Kinds of Intellectual Property Rights: | |
| Patent | VIEW |
| Copyright | VIEW |
| Trade Mark, Design | VIEW |
| Geographical Indication | VIEW |
| Plant Varieties and Layout Design | VIEW |
| IPR in India | VIEW |
| IPR in abroad | VIEW |
| Major International Instruments concerning Intellectual Property Rights | VIEW |
| Information Technology Act, 2000: | |
| Information Technology Act, 2000: Objective of the Act | VIEW |
| Meaning of Cyber Law | VIEW |
| Cyberspace, Digital Signature | VIEW |
| Private key, Public key | VIEW |
| Encryption | VIEW |
| Digital Signature certificate | VIEW |
| Cyber Crimes: Meaning and Types | VIEW |
| Cyber Crimes Offences and Penalties | VIEW |
| Information Technology (Amendment 2018) Special provisions relating to online gaming, provision of adequate safeguards against dangerous gaming resources and online material that disturbs the cultural values and ethos. | VIEW |
Income Tax – 2
| Unit 1 Profits and Gains from Business or Profession [Book] | |
| Meaning and Definition Business, Profession | VIEW |
| Vocation | VIEW |
| Expenses Expressly Allowed | VIEW |
| Allowable Losses | VIEW |
| Expenses Expressly Disallowed | VIEW |
| Expenses Allowed on Payment Basis | VIEW |
| Problems on Business relating to Sole Trader | VIEW |
| Problems on Profession relating to Chartered Accountant, Advocate and Medical Practitioner | VIEW |
| Unit 2 Capital Gains [Book] | |
| Basis of Charge | VIEW |
| Capital Assets, Transfer of Capital Assets | VIEW |
| Computation of Capital Gains | VIEW |
| Exemptions on Capital Gains U/S 54, 54B, 54D, 54EC, 54F | VIEW |
| Problems on Capital Gains | VIEW |
| Unit 3 Income from other Sources [Book] | |
| Incomes | VIEW |
| Heads of Income: Income from Salaries | VIEW |
| Income from House & Property | VIEW |
| Profits and gains of a Business or Profession | VIEW |
| Income from Capital Gains | VIEW |
| Taxable under the head Other Sources | VIEW |
| Securities, Kinds of Securities | VIEW |
| Rules for Grossing Up | VIEW |
| Ex-Interest Securities, Cum-Interest Securities, Bond Washing Transactions | VIEW |
| Unit 4 Set Off and Carry Forward of Losses and Deductions from Gross Total Income [Book] | |
| Provisions for Set-off and carry forward of losses | VIEW |
| Deductions u/s: 80 C, 80 CCC, 80 CCD, 80 D, 80 G, 80 GG, 80 GGA, and 80 U | VIEW |
| Unit 5 Income Tax Authorities and Assessment of Individuals [Book] | |
| Powers and Functions of CBDT, CIT, and AO | VIEW |
| Assessment of Individuals | VIEW |
| Provision for Set-off & Carry forward of losses | VIEW |
| Computation of Total Income | VIEW |
| Tax Liability of an Individual Assesses | VIEW |
MK&HR2 Performance Management
| Unit 1 Introduction to Performance Management [Book] | ||
| Performance Management | VIEW | VIEW |
| Performance Evaluation | VIEW | |
| Evolution of Performance Management | VIEW | |
| Definitions and Differentiation of Terms Related to Performance Management | VIEW | |
| What a Performance Management System Should Do | VIEW | |
| **Pre-Requisites of Performance Management | VIEW | |
| Importance of Performance Management | VIEW | |
| Linkage of Performance Management to Other HR Processes | VIEW | |
| Unit 2 Process of Performance Management [Book] | ||
| Overview of Performance Management Process | VIEW | VIEW |
| Performance Management Process | VIEW | |
| Performance Management Planning Process | VIEW | |
| Mid-cycle Review Process, End-cycle Review Process | VIEW | |
| Performance Management Cycle at a Glance | VIEW | |
| Unit 3 Mechanics of Performance Management Planning and Documentation [Book] | |
| The Need for Structure and Documentation | VIEW |
| Manager’s, Employee’s Responsibility in Performance Planning Mechanics and Documentation | VIEW |
| Mechanics of Performance Management Planning and Creation of PM Document: | VIEW |
| Performance Appraisal: Definitions and Dimensions of PA, Limitations | VIEW |
| Purpose of Performance Appraisal and Arguments against Performance Appraisal, Importance of Performance Appraisal | VIEW |
| Characteristics of Performance Appraisal | VIEW |
| Performance Appraisal Process | VIEW |
| Unit 4 Performance Appraisal Methods [Book] | |
| Performance Appraisal Methods | VIEW |
| Traditional Methods, Modern Methods, 360 models | VIEW |
| Performance Appraisal 720 models | VIEW |
| Performance Appraisal of Bureaucrats; A New Approach | VIEW |
| Unit 5 Issues in Performance Management [Book] | |
| Issues in Performance Management | VIEW |
| Role of Line Managers in Performance Management | VIEW |
| Performance Management and Reward Concepts | VIEW |
| Linking Performance to Pay a Simple System Using Pay Band | VIEW |
| Linking Performance to Total Reward | VIEW |
| Challenges of Linking Performance and Reward | VIEW |
| Facilitation of Performance Management System through Automation | VIEW |
| Ethics in Performance Appraisal | VIEW |
MK&HR1 Consumer Behavior and Marketing Research
| Unit 1 Introduction to Consumer Behaviour [Book] | |||
| Introduction to Consumer Behaviour; Definition of Consumer behavior, Consumer and Customer | VIEW | ||
| VIEW | |||
| Buyers and Users: A Managerial & Consumer perspective | VIEW | ||
| Need to study Consumer Behaviour | VIEW | VIEW | VIEW |
| Applications of Consumer behaviour knowledge | VIEW | ||
| Current trends in Consumer Behaviour | VIEW | ||
| Market Segmentation & Consumer behaviour | VIEW | VIEW | VIEW |
| Unit 2 Online Buying Consumer Behaviour [Book] | ||
| Introduction to Online Buying Behaviour | VIEW | |
| Meaning and Definition of Online Buying Behaviour | VIEW | |
| Reasons for Buying Through Online Channel | VIEW | |
| Consumer Decision making Process towards Online shopping | VIEW | |
| Factors Affecting Consumer Behaviour | VIEW | VIEW |
| Unit 3 Consumer Satisfaction & Consumerism [Book] | ||
| Concept of Consumer Satisfaction | VIEW | |
| Working towards enhancing Consumer satisfaction | VIEW | |
| Sources of Consumer Dissatisfaction | VIEW | |
| Dealing with Consumer complaint | VIEW | VIEW |
| Concept of Consumerism | VIEW | |
| Consumerism in India; The Indian consumer | VIEW | |
| Reasons for growth of consumerism in India | VIEW | |
| Consumer protection Act 1986 | VIEW | VIEW |
| Unit 4 Marketing Research Dynamics [Book] | |
| Introduction, Meaning of Research, Research Characteristics | VIEW |
| Various Types of Research | VIEW |
| Marketing Research and its Management | VIEW |
| Nature and Scope of Marketing Research | VIEW |
| Marketing Research in the 21st Century (Indian Scenario) | VIEW |
| Marketing Research: Value and Cost of Information | VIEW |
| Unit 5 Methods of Data Collection and Research Process [Book] | |||
| Methods of Data Collection | VIEW | VIEW | |
| Introduction, Meaning and Nature of Secondary Data | VIEW | ||
| Advantages of Secondary Data, Drawbacks of Secondary Data | VIEW | ||
| Types of Secondary Data, Primary Data and its Types | VIEW | ||
| Research Process: An Overview | VIEW | ||
| Formulation of a Problem | VIEW | VIEW | |
| Research Methods | VIEW | VIEW | |
| Research Design | VIEW | VIEW | |
| Data Collection Methods | VIEW | VIEW | |
| Sample Design | VIEW | VIEW | |
| Data Collection | VIEW | VIEW | |
| Data Analysis | VIEW | VIEW | |
| Data Interpretation | VIEW | ||
| Report Writing | VIEW | VIEW | |
| VIEW | VIEW | VIEW | |