LIST OF SUBJECTS OF P.G. DIPLOMA PROGRAMS 
                                                           UNDER SEMESTER SYSTEM 
                          COURSE                          TITLE OF THE PG SUBJECTS                              CODE            REMARKS 
                                           DEPARTMENT OF ACCOUNTING & FINANCIAL MANAGEMENT 
                     POST GRADUATE             Direct Taxes                                                    ACF4109 
                        DIPLOMA IN             Financial Management                                            ACF4102        SEMESTER-I 
                    ACCOUNTING AND             Operations Research for Financial Decisions                     ACF4103 
                          FINANCE           Corporate and Allied Laws                                          ACF4104 
                     [On Higher Payment        Cost and Management Accounting                                  ACF4201 
                            Basis]             Capital Market and Investments                                  ACF4202 
                      [w.e.f. Academic         Basics of IT and E-Accounting                                   ACF4209       SEMESTER-II 
                       Year2014-2015]          Project Work / Indirect Tax                                    ACF4204/ 
                                                                                                               ACF4210 
                    
                    
                    
                    
                    
                    
                    
                    
                    
                    
                    
                    
                    
                    
                    
                    
                    
                    
                                                                                 
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                                                  DETAILED SYLLABUS 
                                                                                      
                              DEPARTMENT OF ACCOUNTING & FINANCIAL 
                                                                   MANAGEMENT 
                                                                                      
                                       POST GRADUATE DIPLOMA COURSES 
                                           DEPARTMENT OF ACCOUNTING & FINANCIAL MANAGEMENT 
                                         POST GRADUATE DIPLOMA IN ACCOUNTING AND FINANCE  
                                                                    [w.e.f. Academic Year 2014-2015] 
                                                                  FACULTY OF COMMERCE 
                                The Maharaja Sayajirao University of Baroda 
                                Faculty of Commerce,                                                                                       ACADEMIC YEAR 
                                Department of Accounting and Financial Management                                                           2016-2017 
                                Faculty of Commerce, Sayaji Gunj, Vadodara- 390002,  
                                Contact details: 02652975768  
                                          POST GRADUATE DIPLOMA COURSES : 1 Year Diploma Course 
                      YEAR       I         POST GRADUATE DIPLOMA IN ACCOUNTING AND FINANCE                                                   CREDIT       
                 Semester        I                                        [On Higher Payment Basis]                                           HOURS       
                                                                               DIRECT TAXES  
                  
                 OBJECTIVES:  To provide working knowledge in Direct Tax Laws applicable to business 
                                                              COURSE CONTENT / SYLLABUS 
                                 
                  UNIT-I        1. Taxation of Income under the head ' Profits and Gains from Business or Profession'.                                 
                                2. Taxation of Income under the head 'Other Sources'.  
                  UNIT-II                                                                                                                              
                                1.Taxation of Income under the head 'Capital Gains'. 
                                 
                 UNIT-III       1. Provisions of Set off and Carry Forward of Losses.                                                                  
                                2. Deductions from Gross Total Income.  
                                3. Provisions regarding payment of Advance Income Tax and Tax deducted at source.  
                                 
                                1. Filing of Original Returns, Revised returns, Belated Returns, Returns to be filed in response to notice under 
                 UNIT-IV        section 142(3)/147/153A etc.                                                                                           
                                2. Various types of Assessments- Scrutiny Assessment, Best Judgment Assessment Reopening of Assessment, 
                                etc. and rectification of mistake.  
                                                                            REFERENCES 
                        1. Direct Taxes Law & Practice By Dr. Vinod K. Singhania — Dr. Kapil Singhania — TAXMANNN Publication.  
                        2. Direct Taxes Law & Practice By Dr. Cirish Ahuja — Dr. Ravi Gupta BHARAT Publication.  
                        3. Direct Tax Laws By CA T.N..Manoharan — SNOW WHITE Publication.  
                                                                                      
                                                                                      
                                                                                      
                                                                                      
                                                                                      
                                                                                      
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                                  1)N POST GRADUATE DIPLOMA COURSES 
                                           DEPARTMENT OF ACCOUNTING & FINANCIAL MANAGEMENT 
                                         POST GRADUATE DIPLOMA IN ACCOUNTING AND FINANCE  
                                                                    [w.e.f. Academic Year 2014-2015] 
                                                                  FACULTY OF COMMERCE 
                                The Maharaja Sayajirao University of Baroda 
                                Faculty of Commerce,                                                                                       ACADEMIC YEAR 
                                Department of Accounting and Financial Management                                                           2016-2017 
                                Faculty of Commerce, Sayaji Gunj, Vadodara- 390002,  
                                Contact details: 02652975768  
                                          POST GRADUATE DIPLOMA COURSES : 1 Year Diploma Course 
                      YEAR       I         POST GRADUATE DIPLOMA IN ACCOUNTING AND FINANCE                                                   CREDIT       
                 Semester        I                                        [On Higher Payment Basis]                                           HOURS       
                                                                          FINANCIAL MANAGEMENT  
                  
                 OBJECTIVES:  To provide a sound understanding of the central ideas and theories of modern finance and equip with the 
                                       analytical techniques helpful in financial decision making of a business firm. 
                                                              COURSE CONTENT / SYLLABUS 
                                 
                  UNIT-I        1)   Introduction and Core Concepts, Objectives and Functions, Sources of Finance.                                     
                                2)  Financial Statement Analysis: Ratio Analysis, Du Pont Analysis. 
                                 
                  UNIT-II       1)Working Capital :                                                                                                    
                                Concept, Components, Operating Cycle & Factors Influencing Working Capital Requirements, Essentials of 
                                Cash Management, Credit Management and Inventory Management, Current Assets Financing Policy, 
                                Working Capital Financing. 
                                 
                 UNIT-III       1)  Cost of Capital                                                                                                    
                                2)  Capital Budgeting:  
                                Process, Basic Principles, Appraisal Techniques: Discounted Pay-back Period, NPV, IRR and Benefit-Cost 
                                Ratio, Capital Rationing. 
                                 
                 UNIT-IV  1)  Capital Structure:                                                                                                       
                               2)  Dividend Policy: Forms of Dividend – Indian & International Scenario, Payout Ratio and Rationale for 
                                   Dividend Stability, Bonus and Stock Splits 
                                                                            REFERENCES 
                        1. Fundamentals of Financial Management by Prasanna Chandra (TMH)  
                        2. Essentials of Financial Management by I. M. Pandey (Vikas)  
                        3. Principles of Corporate Finance by Brealey, Myers, Allen & Mohanty (TMH)  
                        4. Corporate Finance : Theory & Practice by Aswath Damodaran (John Wiley)  
                        5. Corporate Finance: Theory & Practice by Vishwanath S.R. (Response Books/Sage)  
                        6. Financial Management: An Introduction by Jim McMenamin (Oxford)  
                                                                                      
                                                                                      
                                                                                      
                                                                                      
                                                                                      
                                                                                      
                                                                                      
                                                                                      
                                                                                      
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                                       POST GRADUATE DIPLOMA COURSES 
                                           DEPARTMENT OF ACCOUNTING & FINANCIAL MANAGEMENT 
                                         POST GRADUATE DIPLOMA IN ACCOUNTING AND FINANCE  
                                                                    [w.e.f. Academic Year 2014-2015] 
                                                                  FACULTY OF COMMERCE 
                                The Maharaja Sayajirao University of Baroda 
                                Faculty of Commerce,                                                                                       ACADEMIC YEAR 
                                Department of Accounting and Financial Management                                                           2016-2017 
                                Faculty of Commerce, Sayaji Gunj, Vadodara- 390002,  
                                Contact details: 02652975768  
                                          POST GRADUATE DIPLOMA COURSES : 1 Year Diploma Course 
                      YEAR       I         POST GRADUATE DIPLOMA IN ACCOUNTING AND FINANCE                                                   CREDIT       
                 Semester        I                                        [On Higher Payment Basis]                                           HOURS       
                                                             OPERATIONS RESEARCH FOR FINANCIAL DECISIONS  
                  
                 OBJECTIVES:  To teach the application of scientific methods and techniques for financial decision-making problems. 
                                                              COURSE CONTENT / SYLLABUS 
                                 
                                1.  Introduction to Operation Research:  
                                   Concept – nature-features- Scope –Scientific methods – Methodology- Applications – Limitations of OR.  
                  UNIT-I        2.  Linear Programming: Problem Formulation & Graphical Solution                                                       
                                   Introduction- Mathematical formulations of the problems-General Models of LPP- Applications- Graphical 
                                   solution method.  
                                3.  Linear Programming: Simplex Method:  
                                   Introduction- Principle of Simplex method (Basic terms) – Computational aspect of simplex method 
                                 
                                1.  Replacement Decisions:  
                                   Introduction- Replacement problems  
                  UNIT-II       2.  Simulation Models:                                                                                                 
                                   Introduction- Definition- methodology for simulation- Simulation of Inventory problems-Investments 
                                   decision through simulation problems.  
                                3.  Business Forecasting:  
                                   Meaning- Concepts-Importance- Techniques of forecasting- Theories 
                                 
                                1.  Transportation and Transshipment Problem:  
                                   Introduction-L.P.Formulation-Solution procedure- Methods – Test for optimality Unbalanced                           
                 UNIT-III          Transportation problem- Degeneracy  
                                2.  Assignment Problem:  
                                   Introduction-Approach of the Assignment Model-Maximization and Unbalanced assignment problem – 
                                   Restriction on assignment 
                                 
                                1.  Project Planning/Network Analysis: PERT & CPM  
                 UNIT-IV           Introduction-Network model and its applications- Concepts and its applications- Critical path method                
                                   (CPM)-Programme Evaluation and Review Technique (PERT)  
                                2.  Game theory  
                                   Introduction- Terminology- Methods Limitations- Significance 
                                                                            REFERENCES 
                        1. Operations Research by Kantiswaroop (Sultan Chand)  
                        2. Operation Research by V.K.Kapoor (Sultan Chand)  
                        3. Operation Research by K. Shridhara Bhatt. (Himalaya Publishing House)  
                                                                                      
                                                                                      
                                                                                      
                                                                                      
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