MBMM-101 Marketing Management

Objective

The objective of this course is to facilitate understanding of the conceptual framework of marketing and its applications in decision making under various environmental constraints.

UNIT-I

• Introduction: Concept, nature, scope and importance of marketing; Marketing concept and its evolution; Marketing mix; Strategic marketing planning – an overview.

• Market Analysis and Selection: Marketing environment – macro and micro components and their impact on marketing decisions; Market segmentation and positioning; Buyer behavior; consumer versus organizational buyers; Consumer decision making process.

  
  

  UNIT-II

• Product Decisions: Concept of a product; Classification of products; Major product decisions; Product line and product mix; Branding; Packaging and labeling; Product life cycle – strategic implications; New product development and consumer adoption process.

• Pricing Decisions: Factors affecting price determination; Pricing policies and strategies; Discounts and rebates.

  
  

  UNIT-III

• Distribution Channels and Physical Distribution Decisions: Nature, functions, and types of

  Distribution channels; Distribution channel intermediaries; Channel management decisions

  Retailing and wholesaling.

  
  

• Promotion Decisions: Communication Process; Promotion mix – advertising, personal selling, sales promotion, publicity and public relations; Determining advertising budget; Copy designing and testing; Media selection; Advertising effectiveness; Sales promotion – tools and techniques.

  
  

  UNIT-IV

• Marketing Research: Meaning and scope of marketing research; Marketing research process.

• Marketing Organization and Control: Organizing and controlling marketing operations.

  
  

  UNIT-V

• Issues and Developments in Marketing: Social, ethical and legal aspects of marketing; Marketing of services; International marketing; Green marketing; Cyber marketing;

Relationship

marketing and other developments of marketing.

Suggested Readings:

1. Kotlar, Philip, Marketing Management, Prentice Hall, New Delhi.

2. Stanton, Etzel, Walker, Fundamentals of Marketing, Tata-McGraw Hill, New Delhi.

3. Saxena, Rajan, Marketing Management, Tata-McGraw Hill, New Delhi.

4. McCarthy, E.J., Basic Marketing: A managerial approach, Irwin, New York.

   MBMM-102 ACCOUNTING FOR MARKETING MANAGERS

   
   

   COURSE OBJECTIVE: Objectives of this course are to acquaint the students with basic concepts of Financial Accounting, Cost Accounting and their use in Decision Making.

   
   

   UNIT-I

   • Introduction to Accounting: Meaning of Accounting, Concepts, Conventions, Concept of Double Entry System of Accounting, Rules for Debit and Credit Entries, Types of Accounts, Journalizing the Transactions, Posting Entries in Ledger Accounts, Triple Column Cash Book, Preparation of Trial Balance.

     UNIT-II

   • Preparation of Final Accounts: Differentiation Between Capital and Revenue Expenditure and Receipt, Trading Account, Profit and Loss Account, Balance Sheet, Adjustment Entries

     
     

     UNIT-III

   • Depreciation: Concept of Depreciation, WDV and SLM Methods, Retrospective Effect

     
     

     UNIT-IV

   • Introduction to Cost Accounting: Nature, Role, Scope, Concept of Cost Centers and Cost Units, Classification of Cost by Nature and Behaviors, Concept of Cost Centre and Cost Unit, Understanding Difference Between Cost Reduction and Control, Concept of Cost Statement or Cost Sheet, Total Cost Management.

     
     

     UNIT-V

   • Budgeting: Concept of Budgeting Control, Objective and Functions of Budgeting, Fixed and Flexible Budgeting, Types of Budget; Production Budget, Total Operating Budget and its Constituents, Cost of Goods Sold Budget, Administrative Expenses Budget, Sales Budget, Selling Expenses Budget, Cash Budget, Zero Based Budget.

TEXT READINGS:

1. Dr. Jawaharlal, “Accounting for Manager”, Himalaya Publishing House.

   
   

2. O.S.Gupta, P.Kothari, “Accounting for Managers”, Frank Bros. & Co.

   
   

3. S. N. Maheshwari, “Accounting for Management”, Vikas Publishing House, New Delhi .

   
   

4. M. N. Arora, “Cost Accounting, Principles and Practice”, Vikas Publications, New Delhi.

   MBMM-103 BUSINESS COMMUNICATION

   
   

   Course Objective: To help the student acquire the theoretical and practical knowledge of oral, written and interpersonal skills of communication in business, so as to improve his managerial abilities.

   UNIT –I

   • Nature of Business Communication: Need, importance and purposes of communication in organizations Elements and environment of communication Models of communication Forms and networks of organizational communication Types of communication barriers and how to overcome them Listening, types of listening and effective listening Elements of effective communication

     
     

     Unit-2

   • Non-verbal Communication :Importance of appearance and how to use it as a tool in communication Body language and oculesics Paralanguage,Proxemics,Chronemics,Haptics Using non-verbal tools (oral and written) to communicate effectively

     Unit-37

   • Presentations,Interviews, Group Discussions and Business Meetings: Preparation of content for presentation Understanding the audience Importance of rehearsals Using visual aids in presentations Handling questions Writing a resume′ Types of interviews Preparation for an interview Do’s and don’ts during an interview Understanding the group in a group discussion Do’s and don’ts in a group discussion Meetings in business and its types Notice and agenda Minutes of a meeting Mannerisms, etiquettes and assertiveness in oral communication.

     
     

     Unit- 4

   • Business Writing: Types of business letters Structure and format of letters Memorandums and circulars e-mails Text messaging Report writing Importance of written communication Appropriate tone in business writing.

     
     

     Unit -5

   • Negotiation Skills: Need for negotiation Process of negotiation Barriers to negotiation and how to overcome them.

Text Reading: Latest Editions

1.M.Raman and P.Singh, Business Communication, latest edition, Oxford University Press, India. 2.William V. Ruch, Business Communication, Maxwell Macmillan, New York.

3.Lani Arredono, The McGraw-Hill 36-Hour Course: Business Presentation, McGraw-Hill, New 4.York. Bill Scott, The Skills of Communication, Jaico, Bombay.

5.Ronald E. Dulek and John S. Fielden, Principles of Business Communication, McMillan, New York.

MBMM-104 ORGANISATIONAL BEHAVIOUR

Course Objective-To develop an understanding of the individuals and groups behavior in side organizations should further enhance your skills in understanding and appreciating individuals, interpersonal, and group process for increased effectiveness both within and outside of organizations.

Unit – I Focus and Purpose

7Definition, need and importance of organizational behaviour– Nature and scope–Framework– Organizational behavior models, Organization and the environmental factors.

7Organizational Theory, Organizational behavior modification. Misbehavior–Types

Unit – II Individual Behavior

7Personality– Types–Factors influencing personality– Theories.

7Learning– Types of learners– The learning process–Learning theories. .

7Attitudes – Characteristics– Components– Formation – Measurement-Values.

7 Perceptions – Importance – Factors influencing perception – Interpersonal perception- Impression Management. Emotions and Moods in workplace

Unit – III Group Behavior

7Organizationstructure–Formation–Groupsinorganizations–Influence–Groupdynamics– Interpersonal Communication

7Team building-Interpersonal relations– Group decision making techniques.

7Meaning of conflict and its types, Conflict Redressal process

Unit – IV Leadership and Power

7Leadership – Meaning, importance, traits, styles and Theories. Leaders Vs Managers.

7Sources of power – Power centers – Power and Politics.

7Motivationatwork–importance,need,typesanditseffectsonworkbehavior.Motivation Theories : Maslow’s, Herzberg, etc.

Unit – V Dynamics of Organizational Behavior

7Organizational culture and climate– Factors affecting organizational climate–Importance.

7 Organizational change –Importance– Stability Vs Change–Proactive Vs Reaction change–the change process–Resistance to change– Managing change.

7Stress–WorkStressors–Prevention and Managementofstress–Balancing work and Life. Organizational Development – Characteristics & objectives.

7Organizational effectiveness. Benchmarking-TQM and Six Sigma (Overview)

REFERENCE BOOKS

Human Behavior at work Keith Devis

Organizational Behavior;Concepts, Skills and Practices Kinicki Kreitner Dimension of Organizational Behavior T. Herbert

Organization &Management R. D. Agrawal

Organizational Behaviorand Performance Aszilagyl&Walace Organizational Behavior K. Aswathapa

Organizational Behavior Jit Chandan Organizational Behavior V. Ghosh Organizational Behavior GregoryMorehead Organizational Behavior FredLuthans

MBMM-105 COMPUTER APPLICATION IN MANAGEMENT

Course Objective: Through this course it is intended to familiarize the students with the computer hardware and software applications for data/file management and exchange through net.

UNIT –I Introduction to Computer& Operating System:

• Introduction to computers, Advantages, Disadvantages and of computer Applications, Block diagram and working model of computer. Computer and communication networks, Evolution of computer networks, LAN, MAN, WAN.

• Classification and generation of computer. Configuration of PC.Study of various add-on devices to PC like modem, printer, scanner, and Input /Output Devices.

• OperatingSystem–BasicIntroductiontoMS-DOS,UnixandWindowsasOperatingSystem. Functions & types of OS. Concept of GUI.

  
  

  Unit-2 Office Automation & Management:

• Word Processing–Creating, Opening, editing, formatting, composing, printing, saving etc.

• preparing & merging documents.

• Excel-working with spreadsheets, presenting data using graph, tables, formulas and functions.

• Editing and formatting of charts. WHAT –IF Analysis.

• PowerPoint–creationofpresentation,datarepresentationthroughgraphics,animatingyour

• presentation.

• Outlook–E-mailingandgettingconnectiontoInternet,configuringofoutlookexpress,using outlook

• for your mail checking, sending and updating.

• Tally–Introduction to computational accounting.

  
  

  Unit-3 Internet

• Internet:OverviewofInternet,Architecture&FunctioningofInternet,BasicservicesoverIntern etlikeWWW,IPaddresses,ISPs,URL,Domainnames,WebBrowsers,InternetProtocols,Sear chengines, Web browsing, searching, downloading uploading from Internet.

• E-Mail Etiquette - Working process of E-mail, chatting. Applications of Information Technology.

  
  

  Unit- 4 Introduction to E-Commerce

• Meaning, nature, scope and channels, E-Market, Models of e-commerce, Global trading environment and adoptionofe-commerce, application of ecommerce to Supply chain management.

• EDI and paper lesstr ading, characteristic features of EDI service arrangement; Internet based EDI; EDI architecture and standards, E-CommerceinIndia

  Unit -5 Electronic Transaction

• Concept of E-transaction, purchase order processing and payments.

• Electronic Payment Systems, types of payment systems- e-cash and currency servers,e- cheques,

• credit cards, smart cards, electronic purses and debit cards. MasterCard/Visa Secure ETransaction.

• Mobile commerce.

• Security risks of e-commerce-Type sand sources of threats. Cyber Crime.

REFERENCE BOOKS

ElectronicCommerce: Framework&Bhasker Technologies and Applications

Web CommerceTechnologyHand book Minol Computer Fundamental V Rajaraman

LINUX Tech Media Publication

Web pageprogramming BPBPublicaton

E-Commerce Daniel Minoliand EmmaMinoli Web-Commerce Bajaj&Nag

MS-OfficeXP BPBPublication

MBMM-106 Financial and Cost Management

Objectives : The basic purpose of this course is to develop an insight of postulates , principles andtechnique of accounting and Cost accounting as well to provide students the basic fundamentals of accounting .

UNIT- I

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

UNIT-II

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

UNIT-III

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

UNIT-IV

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 .

UNIT-V

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. Vij. madhu - Financial and Management Accounting , Anmol Publications , New Delhi .

MBMM-101 Marketing Management

Objective

The objective of this course is to facilitate understanding of the conceptual framework of marketing and its applications in decision making under various environmental constraints.

UNIT-I

• Introduction: Concept, nature, scope and importance of marketing; Marketing concept and its evolution; Marketing mix; Strategic marketing planning – an overview.

• Market Analysis and Selection: Marketing environment – macro and micro components and their impact on marketing decisions; Market segmentation and positioning; Buyer behavior; consumer versus organizational buyers; Consumer decision making process.

  
  

  UNIT-II

• Product Decisions: Concept of a product; Classification of products; Major product decisions; Product line and product mix; Branding; Packaging and labeling; Product life cycle – strategic implications; New product development and consumer adoption process.

• Pricing Decisions: Factors affecting price determination; Pricing policies and strategies; Discounts and rebates.

  
  

  UNIT-III

• Distribution Channels and Physical Distribution Decisions: Nature, functions, and types of

  Distribution channels; Distribution channel intermediaries; Channel management decisions

  Retailing and wholesaling.

  
  

• Promotion Decisions: Communication Process; Promotion mix – advertising, personal selling, sales promotion, publicity and public relations; Determining advertising budget; Copy designing and testing; Media selection; Advertising effectiveness; Sales promotion – tools and techniques.

  
  

  UNIT-IV

• Marketing Research: Meaning and scope of marketing research; Marketing research process.

• Marketing Organization and Control: Organizing and controlling marketing operations.

  
  

  UNIT-V

• Issues and Developments in Marketing: Social, ethical and legal aspects of marketing; Marketing of services; International marketing; Green marketing; Cyber marketing;

Relationship

marketing and other developments of marketing.

Suggested Readings:

1. Kotlar, Philip, Marketing Management, Prentice Hall, New Delhi.

2. Stanton, Etzel, Walker, Fundamentals of Marketing, Tata-McGraw Hill, New Delhi.

3. Saxena, Rajan, Marketing Management, Tata-McGraw Hill, New Delhi.

4. McCarthy, E.J., Basic Marketing: A managerial approach, Irwin, New York.

   MBMM-102 ACCOUNTING FOR MARKETING MANAGERS

   
   

   COURSE OBJECTIVE: Objectives of this course are to acquaint the students with basic concepts of Financial Accounting, Cost Accounting and their use in Decision Making.

   
   

   UNIT-I

   • Introduction to Accounting: Meaning of Accounting, Concepts, Conventions, Concept of Double Entry System of Accounting, Rules for Debit and Credit Entries, Types of Accounts, Journalizing the Transactions, Posting Entries in Ledger Accounts, Triple Column Cash Book, Preparation of Trial Balance.

     UNIT-II

   • Preparation of Final Accounts: Differentiation Between Capital and Revenue Expenditure and Receipt, Trading Account, Profit and Loss Account, Balance Sheet, Adjustment Entries

     
     

     UNIT-III

   • Depreciation: Concept of Depreciation, WDV and SLM Methods, Retrospective Effect

     
     

     UNIT-IV

   • Introduction to Cost Accounting: Nature, Role, Scope, Concept of Cost Centers and Cost Units, Classification of Cost by Nature and Behaviors, Concept of Cost Centre and Cost Unit, Understanding Difference Between Cost Reduction and Control, Concept of Cost Statement or Cost Sheet, Total Cost Management.

     
     

     UNIT-V

   • Budgeting: Concept of Budgeting Control, Objective and Functions of Budgeting, Fixed and Flexible Budgeting, Types of Budget; Production Budget, Total Operating Budget and its Constituents, Cost of Goods Sold Budget, Administrative Expenses Budget, Sales Budget, Selling Expenses Budget, Cash Budget, Zero Based Budget.

TEXT READINGS:

1. Dr. Jawaharlal, “Accounting for Manager”, Himalaya Publishing House.

   
   

2. O.S.Gupta, P.Kothari, “Accounting for Managers”, Frank Bros. & Co.

   
   

3. S. N. Maheshwari, “Accounting for Management”, Vikas Publishing House, New Delhi .

   
   

4. M. N. Arora, “Cost Accounting, Principles and Practice”, Vikas Publications, New Delhi.

   MBMM-103 BUSINESS COMMUNICATION

   
   

   Course Objective: To help the student acquire the theoretical and practical knowledge of oral, written and interpersonal skills of communication in business, so as to improve his managerial abilities.

   UNIT –I

   • Nature of Business Communication: Need, importance and purposes of communication in organizations Elements and environment of communication Models of communication Forms and networks of organizational communication Types of communication barriers and how to overcome them Listening, types of listening and effective listening Elements of effective communication

     
     

     Unit-2

   • Non-verbal Communication :Importance of appearance and how to use it as a tool in communication Body language and oculesics Paralanguage,Proxemics,Chronemics,Haptics Using non-verbal tools (oral and written) to communicate effectively

     Unit-37

   • Presentations,Interviews, Group Discussions and Business Meetings: Preparation of content for presentation Understanding the audience Importance of rehearsals Using visual aids in presentations Handling questions Writing a resume′ Types of interviews Preparation for an interview Do’s and don’ts during an interview Understanding the group in a group discussion Do’s and don’ts in a group discussion Meetings in business and its types Notice and agenda Minutes of a meeting Mannerisms, etiquettes and assertiveness in oral communication.

     
     

     Unit- 4

   • Business Writing: Types of business letters Structure and format of letters Memorandums and circulars e-mails Text messaging Report writing Importance of written communication Appropriate tone in business writing.

     
     

     Unit -5

   • Negotiation Skills: Need for negotiation Process of negotiation Barriers to negotiation and how to overcome them.

Text Reading: Latest Editions

1.M.Raman and P.Singh, Business Communication, latest edition, Oxford University Press, India. 2.William V. Ruch, Business Communication, Maxwell Macmillan, New York.

3.Lani Arredono, The McGraw-Hill 36-Hour Course: Business Presentation, McGraw-Hill, New 4.York. Bill Scott, The Skills of Communication, Jaico, Bombay.

5.Ronald E. Dulek and John S. Fielden, Principles of Business Communication, McMillan, New York.

MBMM-104 ORGANISATIONAL BEHAVIOUR

Course Objective-To develop an understanding of the individuals and groups behavior in side organizations should further enhance your skills in understanding and appreciating individuals, interpersonal, and group process for increased effectiveness both within and outside of organizations.

Unit – I Focus and Purpose

7Definition, need and importance of organizational behaviour– Nature and scope–Framework– Organizational behavior models, Organization and the environmental factors.

7Organizational Theory, Organizational behavior modification. Misbehavior–Types

Unit – II Individual Behavior

7Personality– Types–Factors influencing personality– Theories.

7Learning– Types of learners– The learning process–Learning theories. .

7Attitudes – Characteristics– Components– Formation – Measurement-Values.

7 Perceptions – Importance – Factors influencing perception – Interpersonal perception- Impression Management. Emotions and Moods in workplace

Unit – III Group Behavior

7Organizationstructure–Formation–Groupsinorganizations–Influence–Groupdynamics– Interpersonal Communication

7Team building-Interpersonal relations– Group decision making techniques.

7Meaning of conflict and its types, Conflict Redressal process

Unit – IV Leadership and Power

7Leadership – Meaning, importance, traits, styles and Theories. Leaders Vs Managers.

7Sources of power – Power centers – Power and Politics.

7Motivationatwork–importance,need,typesanditseffectsonworkbehavior.Motivation Theories : Maslow’s, Herzberg, etc.

Unit – V Dynamics of Organizational Behavior

7Organizational culture and climate– Factors affecting organizational climate–Importance.

7 Organizational change –Importance– Stability Vs Change–Proactive Vs Reaction change–the change process–Resistance to change– Managing change.

7Stress–WorkStressors–Prevention and Managementofstress–Balancing work and Life. Organizational Development – Characteristics & objectives.

7Organizational effectiveness. Benchmarking-TQM and Six Sigma (Overview)

REFERENCE BOOKS

Human Behavior at work Keith Devis

Organizational Behavior;Concepts, Skills and Practices Kinicki Kreitner Dimension of Organizational Behavior T. Herbert

Organization &Management R. D. Agrawal

Organizational Behaviorand Performance Aszilagyl&Walace Organizational Behavior K. Aswathapa

Organizational Behavior Jit Chandan Organizational Behavior V. Ghosh Organizational Behavior GregoryMorehead Organizational Behavior FredLuthans

MBMM-105 COMPUTER APPLICATION IN MANAGEMENT

Course Objective: Through this course it is intended to familiarize the students with the computer hardware and software applications for data/file management and exchange through net.

UNIT –I Introduction to Computer& Operating System:

• Introduction to computers, Advantages, Disadvantages and of computer Applications, Block diagram and working model of computer. Computer and communication networks, Evolution of computer networks, LAN, MAN, WAN.

• Classification and generation of computer. Configuration of PC.Study of various add-on devices to PC like modem, printer, scanner, and Input /Output Devices.

• OperatingSystem–BasicIntroductiontoMS-DOS,UnixandWindowsasOperatingSystem. Functions & types of OS. Concept of GUI.

  
  

  Unit-2 Office Automation & Management:

• Word Processing–Creating, Opening, editing, formatting, composing, printing, saving etc.

• preparing & merging documents.

• Excel-working with spreadsheets, presenting data using graph, tables, formulas and functions.

• Editing and formatting of charts. WHAT –IF Analysis.

• PowerPoint–creationofpresentation,datarepresentationthroughgraphics,animatingyour

• presentation.

• Outlook–E-mailingandgettingconnectiontoInternet,configuringofoutlookexpress,using outlook

• for your mail checking, sending and updating.

• Tally–Introduction to computational accounting.

  
  

  Unit-3 Internet

• Internet:OverviewofInternet,Architecture&FunctioningofInternet,BasicservicesoverIntern etlikeWWW,IPaddresses,ISPs,URL,Domainnames,WebBrowsers,InternetProtocols,Sear chengines, Web browsing, searching, downloading uploading from Internet.

• E-Mail Etiquette - Working process of E-mail, chatting. Applications of Information Technology.

  
  

  Unit- 4 Introduction to E-Commerce

• Meaning, nature, scope and channels, E-Market, Models of e-commerce, Global trading environment and adoptionofe-commerce, application of ecommerce to Supply chain management.

• EDI and paper lesstr ading, characteristic features of EDI service arrangement; Internet based EDI; EDI architecture and standards, E-CommerceinIndia

  Unit -5 Electronic Transaction

• Concept of E-transaction, purchase order processing and payments.

• Electronic Payment Systems, types of payment systems- e-cash and currency servers,e- cheques,

• credit cards, smart cards, electronic purses and debit cards. MasterCard/Visa Secure ETransaction.

• Mobile commerce.

• Security risks of e-commerce-Type sand sources of threats. Cyber Crime.

REFERENCE BOOKS

ElectronicCommerce: Framework&Bhasker Technologies and Applications

Web CommerceTechnologyHand book Minol Computer Fundamental V Rajaraman

LINUX Tech Media Publication

Web pageprogramming BPBPublicaton

E-Commerce Daniel Minoliand EmmaMinoli Web-Commerce Bajaj&Nag

MS-OfficeXP BPBPublication

MBMM-106 Financial and Cost Management

Objectives : The basic purpose of this course is to develop an insight of postulates , principles andtechnique of accounting and Cost accounting as well to provide students the basic fundamentals of accounting .

UNIT- I

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

UNIT-II

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

UNIT-III

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

UNIT-IV

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 .

UNIT-V

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. Vij. madhu - Financial and Management Accounting , Anmol Publications , New Delhi .