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Lec.
Num.
Unit Title
Details
Learning Resources
22
Types of budget, Advantages & limitations of Budgetary Control
R2 15.4 to 15.5
23
Preparation of Flexible Budgets
(Practical Questions)
R2 15.23 to15.29
24
Budgetary Control
Preparation of Cash Budget
(Practical Questions)
R2 15.18 to 15.21
25
Standard Costing
Meaning, application of standard Costing, Advantages and Limitations
R2 16.1 to16.5
26
Variance Analysis MCV, MUV, MPV (Practical Questions)
R2 16.10 to 16.16
27
LCV, LEV, LRV (Practical Questions)
R2 16.20 to 16.26
28
Marginal Costing
Concept of Marginal Costing, features advantages and limitations.
R2 18.1 to 18.12
29
Cost Volume Profit Analysis
R2 18.1 to 18.12
30
BEP, P/V ration, Margin of Safety
(Practical Questions)
R2 18.1 to 18.12
31
Ratio Analysis
Concept and significance of Ratio Analysis
R3 47 to 52
32
Understanding Liquidity and Profitability Ratio.
R3 61 to 63
33
Understanding Funds Flow Statement and Cash Flow Statement
R3 121 to 123, 134to 139
34
Financial management
Meaning, nature and scope of Financial Management
R3 3 to 7
35
Objectives: profit Maximization and Wealth Maximization.
R3 9 to 11
36
Capital Budgeting
Importance and process
R3 215
37
Capital Budgeting PBP, NPV, PI
(Practical Questions)
R3 239 to 254
38
Practice of Capital Budgeting problems
39
Management of Working Capital
Concept of Working Capital Types, Operating Cycle
R3 605 to 607
40
Factors affecting requirement of working capital
R3 609
Lec.
Num.
Unit Title
Details
Learning Resources
41
Estimation of working Capital requirement.
R3 627
42
Long Term Sources of Finance
Sources of Long term finance- Shares, Debentures, Retained earnings, financing through bank & F.I.s
R3 767 to 771
43
Dividend Decision
Factors affecting Dividend Decision, Dividend policies
R3 561 to 562, 585
44
Understanding the concept of capital Structure
R3 511to 513
45
Understanding the concept of Cost of capital
R3 399 to400
Reference Books:
S.N. Maheshwari, “Financial Cost and Management Accounting”, Sultan chand & Sons
I.M. Pandey, “Financial Management”, Vikas Publications.
Financial Accounting Tulsian
Accountancy by Paul
Management Accounting Khan & Jain
Subject Code
J030113
Title
Computational Mathematics- II
Work Load Per Week
L:3 T:1
Examinations
Int: 30 Univ: 70
Objectives
This is a second paper on Computational Mathematics. This paper is concerned with Elementary and Advanced Counting Methods, Graph Concepts and Graph Representations, and Elementary Graph Algorithms.
Learning Outcomes
At the end of this course, student should be able to (a) represent trees, and graphs in computer memory , (b) write algorithms to perform operations on graphs and trees,
( c) Understand Applications of Graphs and Trees
Pre-requisites
XII Level Mathematics and Computational Mathematics I (J03005)
Text Book(s)
Rosen Kenneth H., Discrete Mathematics and its Applications , Tata McGra-Hill, Sixth Edition, 2007
Syllabus
Lec.
Num.
Unit Title
Details
Learning Resources
1
Basic Counting Principles
Product Rule and Extended Product Rule; Examples; Sum Rule and Extended Sum Rule; Examples;
Pages 335 to 341
2
Complex Counting Problems
Handout
3
Pigeonhole Principle and Generalized Pigeonhole Principle
Pages 341 to 353
4
Permutations and Combinations
Permutations; Combinations
Pages 355 to 360
5
Binomial Theorem; Pascal's Identity and Triangle; Identities of the Binomial Coefficients
Pages 363 to 368
6
Permutations with repetitions; Combinations with repetitions;
Pages 370 to 374
7
Permutations with Indistinguishable Objects
Pages 375 to 379
8
Generating Permutations
Pages 382 to 384
9
Generating Combinations; Computation of Binomial coefficients
Hand Out
10
Advanced Counting Techniques
Recurrence Relations; Modeling with recurrence Relations
Pages 393 to 40011
Lec.
Num.
Unit Title
Details
Learning Resources
11
Solving homogeneous Linear Recurrence Relations with Constant Coefficients
Pages 404 to 408
12
More Examples
Pages 408 to 411
13
Solving Non-homogeneous Recurrence Relations
Pages 411 to 415
14
Divide and Conquer Algorithms and Recurrence Relations
Pages 418 to 420
15
More Examples
Pages 421 to 423
16
Generating Functions
Useful Power Series; Extended Binomial Theorem
Pages 428 to 432
17
Counting Problems and Generating Functions
Pages 432 to 437
18
Using Generating Functions to Solve Recurrence Relations
Pages 437 to 439
19
Generalized Inclusion-Exclusion Principle
Pages 444 to 448
20
Applications of Inclusion-Exclusion Principle; Derangements
Pages 449 to 456
21
Graphs and Graph Models
Basic Definitions and Examples
Pages 533 to 539
22
Handshaking Theorem
Pages 541 to 545
23
Special Simple Graphs; Applications; New Graphs from Old
Pages 545 to 552
24
Graph Representations
Adjacency Lists; Adjacency Matrices; Incidence Matrices;
Pages 555 to 559
25
Isomorphism of Graphs
Pages 559 to 562
26
Connectivity in Graphs
Paths, Simple Paths, Cycles, Simple Cycles
Pages 565 to 568
27
Connectedness in Undirected Graphs; Connected Components
Pages 568 to 570
28
Connectedness in Directed Graphs; Paths and Isomorphism; Counting Paths between Vertices
Pages 570 to 573
Lec.
Num.
Unit Title
Details
Learning Resources
29
Euler and Hamiltonian Paths
Euler Paths and Euler Circuits
Pages 577 to 582
30
Hamiltonian Paths and Circuits
Pages 583 to 587
31
Shortest Path Problems
Shortest Path Problem; Dijkstra's Algorithm; Traveling Salesman Problem
Pages 591 to 599
32
Planar Graphs and Graph Coloring
Planar Graphs
Pages 601 to 603
33
Euler's Formula; Kuratowski's Theorem
Pages 603 to 609
34
Coloring, Chromatic Number; Four Color Theorem
Pages 610 to 615
35
Applications of Graph Coloring
Pages 615 to 616
36
Trees
Basic Definitions;
Pages 627 to 634
37
Properties of Trees
Pages 634 to 637
38
Applications of Trees
Binary Search Trees
Pages 639 to 642
39
Decision Trees ; Prefix Codes
Pages 642 to 647
40
Game Trees
Pages 648 to 651
41
Heaps
Hand Out
42
Tree Traversal
Universal Address System, Traversal Algorithms
Pages 654 to 666
43
Spanning Trees
Definition; Depth First Search; Breadth First Search
Pages 668 to 678
44
Minimum Spanning Trees
Prim's Algorithm
Pages 682to 683
45
Kruskal's Algorithm
Pages 684 to 685
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