Newly developed course aimed at fulfilling the needs of the Business World. You will be made an efficient and effective Accounting pesonnel to manage the business successfuly. Employment or Entrepreneurship will be your choice; both will be waiting for you before completing the course. You will be converted from a graduate to an specialist of Decision Accounting backed by the in-depth knowledge of Accounting, Finance and management.

1. MASTER OF DECISION ACCOUNTING & CONTROL (M.DAC.)
offered by the
Department of Accounting , Faculty of Commerce And Management Studies,
Jai Narain Vyas University, Jodhpur-342001 (Rajasthan) India
Message . . .
I congratulate you my dear students in advance as you have chosen to join the
M.DAC. (Master of Decision Accounting and Control) offered by the Department of
Accounting , Faculty of Commerce and Management Studies, Jai Narain Vyas
University, Jodhpur.
It is a newly developed course aimed at fulfilling the needs of the Business
World. I am looking forward to welcome you in our Faculty.
n Professor L .C . Bhandari , Dean
Faculty of commerce and Management Studies, Jai Narain Vyas University, Jodhpur
342001 (Rajasthan) India, Res. Phone : 0291 – 2610378, Mobile: 9413320920
*****
Message . . .
I welcome you to join this newly developed Post-Graduate Degree
course . The Department of Accounting assure you to offer necessary skills
to become an efficient and effective Accounting Personnel to manage the
Business successfully.
Friends ! You will be equipped to develop your own establishment
to provide consultancy in the area of Accounting and Finance.
n Professor Lalit Gupta, Head
Department of Accounting, Faculty of commerce and Management Studies
Jai Narain Vyas University, Jodhpur – 342001 (Rajasthan) India
e-mail: drlgupta@rediffmail.com , Res. Phone : 0291 – 2511737, Mobile: 9829525191
*****

2. Message . . .
A perfect blend of Accounting expertise and Management skills
named M.DAC.
This Post-Graduate Degree is waiting for you. Please grab this
opportunity and get the honour of being first in the field of decision
Accounting and Control.
Employment or Entrepreneurship will be your choice; both will be
waiting for you before completing the Course.
n Professor B.S. Rajpurohit, Director
Master of Decision Accounting and Control(M. DAC.)
Department of Accounting, Faculty of commerce and Management Studies
Jai Narain Vyas University, Jodhpur – 342001 (Rajasthan) India
e-mail: drbsrajpurohit@rediffmail.com ,Res. Phone : 0291 – 2720927, Mobile: 94144 78566
*****
Message . . .
M. DAC. is a newly developed P.G. Degree Course launched for the
first time in the country by our Department of Accounting, Faculty of
commerce and Management Studies, Jai Narain Vyas University, Jodhpur.
I assure you that we will impart all possible necessary training to
convert you from a graduate to an specialist of Decision Accounting
backed by the in-depth knowledge of Accounting and finance.
n Dr. M.L. Vadera, Coordinator,
Master of Decision Accounting and Control(M. DAC.)
Department of Accounting, Faculty of commerce and Management Studies, Jai Narain
Vyas University, Jodhpur – 342001 (Rajasthan) India
e-mail: drmlvadera@gmail.com ,Res. Phone : 0291 – 2431968, Mobile: 93142 40541

3. The Genesis:
India is marching ahead and earning its place all over the world. The experts see the
coming decades or century as the Century of India. Still to our regret we lack behind in
‘Competitiveness’ and rank around 50 in the ranking of global Index of
Competitiveness.
Indians as business executives in the world-class organizations are performing note-
worthy. With the increasing pace of trade and industry the demand and scope for a
variety of professionals properly equipped with managerial decision-making skills is
growing fast. It is said about the business education in India that it is good for
producing employee-executives but has generally failed in producing employer-
entrepreneurs.
Sound decisions rest on the Decision-Support System (DSS). Needless to emphasize that
the Accounting is regarded [C.T. Horngren] today as the number one DSS.
The duty to cater to the need for sound and dependable supporting line of Accounting
professional executives, manager-leaders rests with the university departments richly
specializing in Accounting.
The Department of Accounting (DOA), Faculty of Commerce and Management Studies
(FCMS), Jai Narain Vyas University (JNVU), Jodhpur has taken a lead and come out
with a Post-Graduate Degree Course titled “Master of Decision Accounting and
Control” i.e. (M. DAC.) for the first time in the country. To meet the challenge of
quality the course-design assimilates rigorous norms and standards.
The successful candidates can seek their career in the corporate services or as
independent consultancy of the following nature:
• Preparation of project-reports, feasibility studies.
• Designing of budgeting, inventory management and working
capital management.
• Formulation of business policy with all subsidiary policies and corporate
planning.
• Corporate clinic-services, dealing with the issues of growth and diversification.
• Strategic roles right from wage policy, discount policy to the shareholder value-
creation.
• Implementing the sound Corporate Governance or say even the Enterprise
Governance to the satisfaction of all stakeholders.
This Programme of M.DAC. will turn the student into a well chiseled Decision
Accounting executive /consultant when he could prove a source for developing richer

4. and richer Management Accounting practices and Decision Support System, a source
of adding value for himself, the profession, the industry and the economy.
The Course Structure and Duration:
The Course leading to the degree of ‘Master of Decision Accounting and Control’
(M.DAC) of the Department of Accounting, FCMS, J.N. Vyas University, Jodhpur is a
fully self-financed and a two-year full-time course run on the four half-yearly semester
basis resembling to the MBA (Accounting and Control/Information or Decision
Sciences/Financial Services) as found abroad suited to Indian needs.
The general structure of the Course will comprise of seven papers (of 100 marks each
and 3 hours duration) in each semester in addition to the other requirements of
seminars, training and project preparation etc. as spelt here below with the provision
for a variety of modern teaching-learning methodologies.
Semester I Papers:
1.1 Accounting as Decision Support System
1.2 Cost Accounting and Cost Control
1.3 Statistical and Quantitative Techniques
1.4 Business Environment
1.5 Managerial Economics
1.6 Management and Organizational Theory
1.7 Computer Applications and Accounting Information System
1.8 Seminar Presentation
1.1 to 1.7 Internal 20 Marks +
Written Examination 80 Marks
1.8 Seminar 100 Marks
Seminar Presentation
The student will be required to give a seminar presentation on current issues
(Accounting, Finance, Management, Economic Environment and Policies, issues in
news) and common topics of behavioral skills, communication skills Indian business,
ethos and current trends in Indian Management. The student will have to respond to
the directions given by the Department in this regard. They may be asked :
• To prepare a document of 20 to 30 pages, give presentation and also defend it,
and
• To form groups of 3 to 5 for this preparation and presentation. May also be asked
to perform individually.
This will be evaluated by a Board of Examiners consisting of at least two members as
formed by the H.O.D.

5. Semester II Papers:
2.1 Corporate Accounting and Reporting
2.2 Fundamentals of Tax Laws for Business
2.3 Cost Management and Decision-Making
2.4 Business Regulatory Framework
2.5 Corporate Financial Management and Policy
2.6 Financial Systems and Services
2.7 Investment Management
2.8Viva-voce
2.1 to 2.7 Internal 20 Marks +
Written Examination 80 Marks
2.8 Viva-Voce 100 Marks
Summer Industrial Training six-weeks
Immediate after the II Semester examinations the students will have to proceed for six
week industrial training. The list of places where the students can go for training will be
approved and revised by the H.O.D. from time to time. The training may be
supervised or monitored by the Department. The students must follow all the
instructions given to them by the Coordinator regarding this training. And invariably
submit the certificate of attendance, behaviour, and work-done at the place of training.
They are expected to come back with information/notes enough to prepare the Training
Report and give a Seminar on the same. The student should take up some small
organizational or operational/ financial problem or theme demanding accounting
reasoning or vision as guided by the Executive associated (imparting/guiding the
training) with the training.
Semester III Papers:
3.1 Management Accounting
3.2 Critical Accounting and Auditing
3.3 Production and Operations Management
3.4 Security Analysis and Portfolio Management
3.5 Indian Ethos and Business Ethics
3.6 Communication and Behavioral Skills
3.7 Research Methodology for Accounting
3.8 Seminar on Industrial Training Report
3.1 to 3.7 Internal 20 Marks +
Written Examination 80 Marks
3.8 Seminar on industrial Training Report 50+50 Marks

6. Seminar on Industrial Training Report:
During the Third Semester, the students will prepare and submit their Training Report
to be evaluated at the time of its Presentation Seminar before or after the written
examination. The Training Report and Seminar on the same (under the paper 3.8) will
be assessed by a Board of two Examiners as formed by the H.O.D. One of the
Examiners will be an established Business Executive.
Semester IV Papers:
4.1 Accounting and Business Research for Functional Decisions
4.2 Strategic Management and Management Control System
4.3 Derivatives and Risk Management & International Financial
Management
4.4 Strategic Financial Management
4.5 Project Evaluation and Project Management
4.6 Advanced Management Accounting
4.7 Integrated Case Study and Current Issues
4.8 Project Report and Viva-voce
1.1 to 1.7 Internal 20 Marks +
Written Examination 80 Marks
1.8 Project Report and Viva-Voce 50+50 Marks
4.7 Integrated Case Study and Current Issues
The Department will prepare a set of 10 to 12 case-studies from varied areas of business
problems attracting the reasoning and application vision of various theories and
techniques studied in various papers of all the semesters. These cases will be discussed
and demonstrated by different teachers and executives in the class and will also serve
as model for the examinations.
There will be intensive interactions, role-plays in the class on the current issues also.
The written examination of 3 hours duration in this paper will be designed as below :
A small Case Study 40 marks
(Requiring about one and a half hours involvement)
One essay of about 3000 words 40 marks
(On any one of the given 5 topics belonging to Current issues in the environment)
There will be internal assessment of 20marks at par with other papers.

7. 4.8 Project Report and Viva-Voce
The students will be required to prepare an independent Project Report
preferably a real-life project limiting to 50-typed page only. Students may take-up some
real problems of any industrial or professional enterprise requiring the application of
various techniques for understanding the nature of problem and suggesting solution.
The viva-voce may broadly rest on the Report however may not necessarily confine to
that only. The evaluation of the Project Report and viva-voce will be conducted by the
Board of two Examiners where one of them will be an external Professor of
Accounting/Finance/Management or an equivalent Sr. Corporate Executive.
Admission Criteria and the Procedure:
Applications will be invited on the all India basis through giving advertisement in the
at least two newspaper of which one will be a national daily.
Eligibility:
Any candidate possessing graduate or post-graduate degree in any discipline securing
not less than 50% marks in aggregate (or an equivalent letter grade) from a recognized
University in India or abroad can seek the admission.
For the reserved category candidates the minimum percentage required will be not less
than 45% for eligibility.
Limit of Intake:
Total number of seats will be 40 including the reservation quota. The reservation for
SC/ST and others (e.g. handicapped) will be applicable as per rules of the University.
1. Applications received will be arranged in the order of merit.
2. In the preparation of this merit order the percentage of marks
obtained at the UG or PG whichever is beneficial to the candidate
will be considered.
3. Short-listing of the above merit order will be done.
4. The short-list will contain applicants four times the number of seats
available in the respective categories.
5. The candidates short-listed as above may be asked to appear for:
#Presentation (before all the short-listed candidates and a panel of jury)
and
#Personal Interview.
Note: All the short-listed candidates shall have to remain present in the presentations.
For further ranking of the short-listed candidates:
The Jury will assess and award marks to each of the presenter out of 25 and,
the Interview Board will assess and award marks to each of the candidate interviewed
out of 25 marks.

8. Note: The detailed modus operandi for the presentation and interview will be decided
by the Admission Committee of the Department for this Course.
The final admission list will be prepared category-wise (i.e. General and Reserved) on
the basis of the total marks obtained out of 150 marks comprising of the following:
1. Percentage of marks at the UG or PG
(which is beneficial to the students)
2. Marks obtained in the presentation
out of 25 marks, and
3. Marks obtained in the personal interview
out of 25 marks.
Seats in the reserved quota remaining vacant will be filled by the general
candidates in the order of their ranking in the list as above prepared by the
Department.
UNDERTAKING:
Every student will be asked to give an undertaking that he will join the course as a full-
time student and will not involve in any full-time or part-time job. The candidate shall
not pursue any other academic or professional degree, course or training during this
course.
Imparting of Instructions:
1. The medium of instructions will be English only.
2. The regular classes will be held during 11:00 a.m. to 6:00 p.m. on all working
days.
3. There will be four teaching sessions daily of one and half hour each. The vacant
period will be utilized by the students either in the Lab or Library or as per
instructions issued by the HOD/Director of the course.
4. The usual holidays or breaks for other students in the University may be altered
and reduced for this programme by the Course Director and the HOD.
5. There will be 40 teaching sessions of one and half hour each for each paper.
6. Class instructions will include a variety of tools like Case Study, Quiz, Paper
Presentation, Individual or Group Seminars, Assignments etc.
7. Class instructions for each semester will commence as follows:
(a) I- Semester 15th, July
(b) II - Semester 1st January
(c) III- Semester 1st August
(d) IV -Semester 1st January

9. 8. The requirement of attending 75% of classes will be adhered to positively. This
requirement will be applicable separately for the sessions other than the classes
such as Seminars, Presentations, Guest-Lectures, Field Visits etc.
9. The detailed schedule of classes, scheme of Internal assessment and design of
main written question paper will be circulated within a week of the
commencement of classes.
Scheme of Examination:
• Half-yearly Semester Scheme will be followed.
• The examinations will be held at a stretch i.e. without any gaps. The dates of
commencement of Semester Examinations will be as follows:
(a) I/III Semester – 1 st December of each session
(b) II/IV Semester – 1 st June of each session
Note:
Invariably the results of the semester examinations are expected to be declared within
four weeks of the completion of the examination.
• The Question Papers of all subjects will be in English only.
• The assessment in each paper will be distributed as follows:
(a) Internal Assessment 20 Marks
(b)Written Examination 80 Marks
(Three Hours Duration)
The method of internal assessment will be decided and declared by the respective
teacher in the class in consultation with the Course Director and under information to
the HOD. The internal assessment may include the class participation, class tests,
paper presentation, quizzes etc.
• The paper of written examination for 80 marks in all subjects will be set as per
the following scheme:
(a) One compulsory question of 20 marks and
(b) Six questions of 15 marks each and the candidate will be
asked to attempt any four.
• The nature and type of each question to be set in the question paper will be
decided by the teacher concerned and the same will be communicated (within a
week of the commencement of classes) to the students and the examination
authorities through the HOD.
• The minimum Pass Marks will be 40 (out of 100) in each theory paper. The
student will be allowed to carry maximum three papers at a time of which not
more than two can be from any one semester. Implying that a candidate must
clear at least five papers out of the seven written Papers of a semester to appear

10. for the next semester. The candidate failing to clear at least five papers of a
semester shall have to reappear in all the papers but will be exempted from
appearing in that paper in which he/she has secured 60% marks.
• The candidate will be required to obtain at least 50% marks to clear the
following examinations:
(a) I Semester : Seminar Presentation
b) II Semester : Viva-Voce
(c) III Semester : Seminar on Industrial Training Report
(d) IV Semester : Project Report and Viva-Voce
The candidate will not be required to reappear for the above examinations
if he/she has secured once 50% or more.
The candidate will qualify for the degree of M.DAC only after
clearing all the papers and requirements. The candidate will be
awarded the degree as follows:
(a) Securing less than 50% in aggregate: Pass
(b) Securing 50% or more but less than 60% : II Division
(c) Securing 60% or more but less than 75% : I Division
d) Securing 75% or more : I Division with Honours.
The Fee Structure:
The various fees to be charged will be as follows:
• The Course Tuition Fee will be Rs. 30,000 per semester.
• Other usual fees of the university as applicable for professional P.G. classes as
per rules will also be charged in addition to the above Course Fee.
• The Examination Fee per semester and additional papers of the past semesters
will be as per rules of the university applicable for professional P.G. Courses.
• The candidate will have to fill in separate Examination Forms for the back
papers of the past semesters.
Note:
All fees and other dues will have to be deposited before the commencement of classes of
any semester.
Tuition fee: by a Cheque payable at par at Jodhpur or by a Demand Draft payable at
Jodhpur in the Name of “Director, M. DAC.”
The University Fee : will be deposited in Cash here in the Bank of Baroda, Jodhpur
with the help of a Challan issued by the Department of Accounting, Faculty of
Commerce and Management Studies, Jai Narain Vyas University, Jodhpur

11. Note:
One who fails to deposit the required fees (Tuition fee + University Fee) latest by the
Last Date declared for him/her, him/her admission will be cancelled and the vacant
seat will be allotted to the next candidate in order. The candidate failing to deposit fees
in time will have no claim of any sort.
Admission Programme:
Availability of Application Forms: May 25, 2009
Last Date of Application Submission: June 25, 2009
Declaration of the First Admission List: June 29, 2009
Last Date for Depositing the Fee July 6, 2009
Reporting Date for Classes: July 15, 2009
Note: The admission committee may consider the pending cases of the late results
Subject to the availability of the seats, with in seven days of the result declaration.
Send the Application Form latest by 25th June,2009
Kindly Download the Application Form From the Website: www.doajnvu.org
or obtain in person from the office of the Department of Accounting.
And Send the same duly filled along with the Self-Attested (Own signed)
Photocopies of Relevant documents, one additional photograph and
two self addressed Envelops stamped Rs. 25, Marked “Speed-Post”.
Last Date : It should reach latest by June 25, 2009 .
Send the Application Form at the Following Address :
The Director (M. DAC.)
Department of Accounting (Jaswant Campus – Old Campus)
Faculty of Commerce and Management Studies
Jai Narain Vyas University, Jodhpur, (Rajasthan) India,
Contact at : 0291-2513676