Investment appraisal in practice; process followed by financial institutions; project appraisal techniques. 3.2 Social Cost Benefit Analysis 07 12 0.5 Rational for social cost benefit analysis; Methodology of SCBA; L&M approach and UNIDO approach; Measurement of the impact on distribution; SCBA in India. 4 04 Network Techniques For Project Implementation, 12 20 0.8 Monitoring And Control, PERT and CPM techniques; Critical Path; slacks and activity floats; scheduling to match availabilities of manpower; Measures of variability and Probability of Completion by a specified date; Project implementation practices in India. Refrence No Book Name 1 Planning and Control” Patel D. G. Sudhir Prakashan, Ahmedabad (Gujarati) “Project HEMCHANDRACHARYA NORTH GUJARAT UNIVERSITY, PATAN Programme code : MCACC Programme Name : M.com Account Course Code MCACC301ES Semester : 3 ACCOUNDING FOR MANAGERIAL DECISION (AMD) Course type : Elective Subject Total Credit : 04 Teaching time Examination Marking scheme Theory Practical Internal External Total (hrs) (hrs) (Marks) (Marks) (Marks) 4 X 15 = 60 30 70 ( Paper of 3 hrs) 100 Objective To acquaint students with the accounting concepts, tools and techniques for managerial decisions. Unit Topic Content Hrs. Marks Credit No. No. W + % 1 01 Budgeting 25 Definition of budget; Essential of budgeting; of budgets - functional, master etc.; Fixed and flexible budget; Budgetary control; Zero-base budgeting; performance budgeting. 2 02 Standard Costing and Variance Analysis 25 Standard costing as a control technique; Setting of standards of their revision; Variance Analysis - meaning and importance, kinds of variance and their uses - material labour and overhead variances; Disposal of variances; Relevance of variance analysis of budgeting and standard costing. Reconciliation of Standard Profit with actual profit
Investment appraisal in practice; process followed by financial institutions; project appraisal techniques. 3.2 Social Cost Benefit Analysis Rational for social cost benefit analysis; Methodology of SCBA; L&M approach and UNIDO approach; Measurement of the impact on distribution; SCBA in India. 07 12 0.5 4 04 Network Techniques For Project Implementation, Monitoring And Control, PERT and CPM techniques; Critical Path; slacks and activity floats; scheduling to match availabilities of manpower; Measures of variability and Probability of Completion by a specified date; Project implementation practices in India. 12 20 0.8 Refrence No Book Name 1 “Project Planning and Control” Patel D. G. Sudhir Prakashan, Ahmedabad (Gujarati) HEMCHANDRACHARYA NORTH GUJARAT UNIVERSITY, PATAN Programme code : MCACC Programme Name : M.com Account Course Code MCACC301ES Semester : 3 ACCOUNDING FOR MANAGERIAL DECISION (AMD) Course type : Elective Subject Total Credit : 04 Teaching time Examination Marking scheme Theory (hrs) Practical (hrs) Internal (Marks) External (Marks) Total (Marks) 4 X 15 = 60 30 70 ( Paper of 3 hrs) 100 Objective To acquaint students with the accounting concepts, tools and techniques for managerial decisions. Unit No. Topic No. Content Hrs. Marks W + % Credit 1 01 Budgeting Definition of budget; Essential of budgeting; of budgets - functional, master etc.; Fixed and flexible budget; Budgetary control; Zero-base budgeting; performance budgeting. 25 2 02 Standard Costing and Variance Analysis Standard costing as a control technique; Setting of standards of their revision; Variance Analysis - meaning and importance, kinds of variance and their uses - material labour and overhead variances; Disposal of variances; Relevance of variance analysis of budgeting and standard costing. Reconciliation of Standard Profit with actual profit 25