Andhra university MBA syllabus papers.

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MBA FIRST SEMESTER
CP:1 PERSPECTIVES OF MANAGEMENT
Objective: to familiarize the students with the theory and practice of management.
Unit I: Management Evolution of Management Thought -Principles of Management Functions of
Management - Social Responsibility of Management.
Unit II: Planning Nature, Purpose and Importance of Planning-Types of Plans-Steps in PlanningPlanning Premises and Forecasting process of Decision Making-Decision Tree Analysis.
Unit III: Organization Principles of Organization Formal and informal Organization types of
Organization Structure Line and Staff Relations Delegation Decentralization Span of Control.
Unit IV: Directing- Leadership Theories and Styles Motivation Theories: Maslows Theory and
Herzbergs Theory.
Unit- V: Control-Importance, Steps, Processes, Techniques-PERT/CPM-Total Quality Management.

CP:2 ACCOUNTING FOR MANAGEMENT
Objective: to develop an insight of postulates, principles and techniques of accounting and
utilization of financial and accounting information for planning, and decision-making

Unit-I : Accounting for Management Nature and Scope Management Process and
Accounting Financial Accounting Vs Cost Accounting Vs Accounting for Management
Role of Account in Modern Organization

Unit II: Financial Accounting System Generally Accepted Accounting Principles and
Accounting Standards Governing Financial Statements Contents of Profit and Loss Account
Balance Sheet (Theory only)
Unit- III: Elements of CostCost Sheet Preparation Absorption Vs Marginal Costing Cost
Volume Profit Analysis Cost Behaviour Breakeven Analysis Contribution Approach
Profit Planning.
Unit-IV: Cost Concepts for Decision making Decision Making Process Decision SituationsSales Volume Decisions Pricing and Special Order Pricing Make / Buy Decisions Product
Decisions- Addition, Deletion and Alteration of Mix Plant Shutdown Decision.
Unit- V: Budgeting Types of Budgets Financial Vs Operation Budgets Short Term Vs Long
Term Budgets Preparation of Sales Budgets Purchase Budgets- Expenditure Budgets for
Material, Labour and Overheads Construction of Cash Budget- Flexible Budget Master
Budget Management Control and Budgeting Performance Budgeting and Zero Based
Budgeting. .
(Case Study is compulsory in all Units)



Andhra university MBA program syllabus

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