RAMA UNIVERSITY, KANPUR

MASTER OF BUSINESS ADMINISTRATION (MBA)

Fourth Semester – Core Courses
MBA403: Project Management
L-3 T/P-1 Credits: 4
Objective: The course is intended to develop the knowledge of the students in the management of
projects, special emphasis will be provided on project formulation as also on various tools and techniques
for project appraisal and control so that they are able to draft the project proposal in any area of
management and evaluate the worth of projects.

Course Contents

Unit I
Concept of a project, categories of project, project development cycle. The concept of project
management ,tools & techniques of project management. Forms of project organizations

Unit II
Project identification, Project formulation and preparation : Market and demand estimation, market
survey, demand forecasting technical factors-Material inputs, technology, production, plant capacity,
location and site, civil works, charts, layouts, work schedule, cost of project, means of financing,
estimates of cost, financial projections.

Unit III
Technical , Economic, Financial, Legal and Social appraisal of the Industrial Projects, Problems arising
due to rate of discount, wage–rate, exchange rates, treatment of taxes, social cost-benefits, treatment of
risk and uncertainty, sensitivity analysis and probability approach single as well as multiple projects.

Unit IV
Project scheduling, network techniques for resource and cost budgeting and scheduling, project
management teams and coordination. Monitoring and post implementation, evaluation of the project,
project financing

Suggested Readings :
1. Chandra Prasanna - Project : Preparation ,Appraisal, Budgeting and Implementation. (TMH, 5th Ed.)
2. Mohsin M. - Project Planning and Control (Vikas)
3. Goyal BB – Project Management : A Development Perspective (Deep & Deep)
4. Chaudhary, S – Project Management (Tata Mc Graw Hill)
 RAMA UNIVERSITY, KANPUR
MASTER OF BUSINESS ADMINISTRATION (MBA)
Second Semester – Core Courses
MBA 204: Financial Management
L-3 T/P-1 Credits – 4
Objective: Understand the sources of finance for determining the capital structure and assess budgets for
new projects and working capital requirements.

Course Contents
Unit I
Evolution of Financial-management, scope and objectives of financial management, financial forecasting,
new financial institutions and instruments: depositories; factoring; venture capital; credit rating;
commercial paper; certificate of deposit; stock invest; global depository receipts agency problem; Time
Value of Money, Valuation of bonds and stocks; Source of Long Term funds: Equity shares, Preference
share, Debentures, public deposits, factors affecting long term funds requirements
Unit II
Capital Budgeting: Capital Budgeting process, Project Selection. Estimation of project cash flows, Types
and Sources of Risk in Capital Budgeting Capital Budgeting Techniques: Payback Period Methods,
Average rate of return, Net Present Value methods, IRR, Benefit-Cost ratio, Capital rationing
Unit III
Capital Structure: Determinants of Capital Structure, Capital structure theories, over-capitalization, under-
capitalization, Cost of Capital, Operating and Financial Leverage; Management of Retained Earnings:
Retained earnings & Dividend policy, Consideration in dividend policy, Forms of Dividends theories,
Bonus Shares. Lease financing: Concepts, types of leases, Advantages and disadvantages of leasing,
Evaluation of lease agreement
Unit IV
Working Capital: Concept factors affecting working capital requirements, determining working capital
requirements, Estimation of Working Capital, Sources of working capital; Receivables Management,
Inventory Management, and Cash Management. Recent Developments—Introduction to concepts of
EVA, MVA and CAPM

Text Books
1. I.M. Pandey, Financial Management, Vikas Publishers
2. Khan and Jain, Financial Management, Tata McGraw Hill
3. Prasanna Chandra Financial Management (Theory & Practice), Tata McGraw Hill

Reference Books
1. James C. Van Horne Financial Management & Policy, Pearson Education Asia
2. James C. Van Horne & John M., Fundamentals of Financial Management, Pearson Education
Asia
3. Brearly and Myres, Principles of Corporate Finance, Tata McGraw Hill
4. John J. Hampton Financial Decision Making: Concept, Problem and Cases, Prentice Hall India
5. P.V. Kulkarni Financial Management Himalaya Publishing House
6. Lawrence J. Gitman, Principles of Management, Pearson Education
 RAMA UNIVERSITY, KANPUR
BACHELOR OF COMMERCE
B.COM (HONS) – II YEAR
SEMESTER - IV

BCH 401: CORPORATE ACCOUNTING

L-3 T/P-1
Credits – 4 Objectives: To help the students to acquire the conceptual knowledge of the
fundamentals of the corporate accounting and to learn the techniques of preparing the
financial statements.

Unit I
ACCOUNTING FOR SHARE CAPITAL: Issue, forfeiture and reissue of forfeited shares-
Issues of rights and bonus shares-SEBI Guidelines-Concepts of book building, demat shares and
Employee Share option Scheme (ESOS), Redemption of preference shares and buy back of
shares.ISSUES AND REDEMPTION OF DEBENTURES.

Unit II
FINAL ACCOUNTS: Preparation of profit and loss account and balance sheet of corporate
entities, excluding calculation of managerial remuneration. Disposal of company profits.
VALUATION OF GOODWILL AND VALUATION OF SHARES; Concepts and calculation -
simple problem only.

UNIT III
AMALGAMATION OF COMPANIES : Concepts and accounting treatment as per Accounting
Standard: 14 (ICAI) (excluding inter company holdings). Internal reconstruction: concepts and
accounting treatment excluding scheme of reconstruction. ACCOUNTS OF HOLDING
COMPANIES/PARENT COMPANIES : Preparation of consolidated balance sheet with one
subsidiary company. Relevant provisions of Accounting Standard: 21 (ICAI).

Unit IV
BANKING COMPANIES: Preparation of final account from a given trial balance. Concept of
nonperforming assets (NPA). CASH FLOW STATEMENT: Concepts of funds. Preparation of
cash flow statement as per Accounting Standard (AS): 3 (Revised)(ICAI): Indirect method only.

REFRENCES:
Monga, J.R., ‘‘Fudamentals of Corporate Accounting’’, Mayur Paper Backs, New Delhi.
Shukla, M.C., T.S. Grewal, and S.C. Gupta, ‘‘Advanced Accounts’’, Vol-II, S. Chand &
Co.,New Delhi. Gupta, R.L. and M. Radhaswamy, ‘‘Advanced Accountancy’’, Vol-II, Sultan
Chand and Sons, New Delhi.