Syllabus for
BCom (International Finance/Honours/Honours with Research)
Academic Year  (2023)

BCOM (International Finance) focuses on the areas of accounting and financial analysis. With this unique blend, the programme enables students to propel their careers as wealth creators and managers both in corporate and merchant banking domains. The programme, with an underlying focus on ethical code of professional conduct, strives to create meaningful and thoroughbred finance professionals. With a comprehensive understanding of international laws and financial reporting standards, BCOM (International Finance) students can seamlessly fit into and effectively contribute in international work environments too. As forward thinking and trustworthy business partners, BCOM (International Finance) students are well equipped to serve global organizations and society at large.

Programme Outcome/Programme Learning Goals/Programme Learning Outcome:

PO2: Analyze global financial markets and exhibit expertise in investment, financing and dividend decisions

PO3: Apply ethical and corporate governance standards and adhere to the legal, and regulatory and taxation framework governing business environment.

PO4: Demonstrate leadership traits, communication skills, digital proficiency with innovative and entrepreneurial mindset for optimal performance in personal, professional, societal and environmental domains

PO5: Exhibit social sensitivity to embrace diversity and inclusion and function as ethically responsible individuals with integrity and tolerance to contribute effectively to society

PO6: Demonstrate decision making skills and critical thinking through practical application of knowledge and skills in experiential learning

PO7: Apply research skills and conduct independent research and thereby monitor and forecast future trends

Programme Educational Objective:

PEO2: To be conversant with the broad legal and regulatory framework governing international business activity.

PE03: To equip the students to evaluate macro-economic factors and environmental factors that influence business operation with strong conceptual understanding of preparation and interpretation of financial statements.

PEO4: To create strong, globally recognized professionals with unique blend of accounting and finance proficiency.

PEO5: To provide an environment that fosters continuous student interaction with Industry professionals in order to accelerate their learning and enable them to be industry-ready on completing the programme.

PEO6: To introduce and develop research culture amongst students and to equip them with research skills necessary to conduct a structured and systematic research.

Evaluation Pattern

Department of Professional Studies follows a rigorous system of continuous evaluation, and the assessment events include quizzes, tests, assignments, mid-term and end-term exams, individual/group project work, presentations etc.  

Students are evaluated for each course on the basis of written examination and continuous internal assessments. Each paper carries maximum of 100 marks and is evaluated as follows:

• Written Examinations consists of: 

• Mid Semester Exam – 50 Marks   (2 hours duration)

• End Semester Exam – 100 Marks (3 hours duration)

• A student should secure a minimum of 40% Marks in the ESE to pass in that paper. 

• In aggregate for each paper, for internal and end semester put together, at least 40 Marks out of 100 must be secured to pass in that paper. 

Course Description

This course provides the participants with a bird’s-eye view of the FinTech landscape and an appreciation of the history of financial innovation. The course examines the technology fundamentals driving the FinTech revolution to develop an appreciation of their application in a comprehensive array of financial sectors.  This course builds on the foundation of elementary financial theory and complements financial intermediation and capital market courses with a unique yet essential technology and innovation perspective. 

Course Objective:

CO1: To give an overview of digital finance, Fintech, and its trend.

CO2: To understand the role of Fintech in the financial system.

CO3: To give awareness about the application of Fintech in various fields of Finance.

CO4:To give an understanding of contemporary issues related to FinTech 

Digital Finance meaning, Landscape of digital finance, Ecosystem of digital finance, Digital Financial Services, Benefits of DFS, Importance of digital financial transformation. Types of Digital Finance Services, Evolution and Trend of digital finance in India. Case -Study

Definition of Fintech, Traditional financial services vs. today, History of FinTech,. Fintech trends. Factors driving Evolution of FinTech, Overview of Fintech Ecosystem. Fintech applications, Machine Learning and AI: AI/ML Introduction, Application, Changing Business Landscape, Cloud Computing:

Evolution from credit card to CBDC, B2B, B2C, C2C payment mechanisms, EMV, NFC, Tokenization, Mobile wallet, UPI, QR code, Cross-border digital payments, Payment platforms & Ecosystem, Open/Neo banking,  ..Digital Payment system of India – Case Study

Introduction:4the economic function of currency in the economy.  Problems with issuer¿s credibility. Analysis of bitcoin as a currency. The blockchain as a registration mechanism. The integration of bitcoin and blockchain and issuer’s incentive problems. Possible alternative uses of blockchain technology in the economy and difficulties in its implementation. Use of bitcoin in money laundering. The regulatory debate, CBDC. Current status of blockchain & CBDC in India

Insurtech: How does InsurTech work, Business model disruption, Aggregators, AI/ML in InsurTech, IoT, and InsurTech, Risk Modelling, Fraud Detection, Processing claims, and Underwriting, Innovations in Insurance Services.

Banktech: Regulatory Framework for Product Pricing, loan origination, and servicing, Social media-based profiling, comparison tools and aggregators, Dynamic credit rating, Risk management & underwriting, Using Credit Counsellor Robo/Bot for faster approvals & funding, Utilizing data science tools and machine learning for data mining/ cross sale, Hybrid Lending Products

Introduction. Contemporary issues in digital finance and fintech,  Fintech Big trends- looking forward. Case study

 2. Chishti, S., & Barberis, J. (2016). The FinTech book: the financial technology handbook for investors, entrepreneurs and visionaries. John Wiley & Sons.

3. Chishti, S., & Puschmann, T. (2018). The Wealthtech Book: The FinTech Handbook for Investors, Entrepreneurs and Finance Visionaries. John Wiley & Sons.

 4. Loesch, S. (2018). A Guide to Financial Regulation for Fintech Entrepreneurs. John Wiley & Sons.

5. Metawa, N., Elhoseney, M., Hassanein, A.E., & Hassan, M.K.H. (2019). Expert Systems in Finance: Smart Financial Applications in Big Data Environments. Routledge. 

6. Sironi, P. (2016). FinTech Innovation, From Robo-Advisors to Goal Based Investing and Gamification.

7. VanderLinden, S. L., Millie, S. M., Anderson, N., & Chishti, S. (2018). The INSURTECH Book: The Insurance Technology Handbook for Investors, Entrepreneurs and FinTech Visionaries. John Wiley & Sons.

Introduction, genesis & evolution of marketing in society, Importance and Scope of Marketing, Elements of Marketing – Need, Want, Demand, Desire, Marketing Philosophies, Mccarthy’s 4P classification, Lauterborn’s 4C’s classification & 4A’s Framework of rural marketing, Product service continuum.

Basics of Marketing Environment, Factors Affecting Marketing Environment, Environmental analysis – SWOT & PESTLE, Marketing Environment in India, Legal & regulatory framework in India, Marketing Mix (Four Ps of Marketing).

Market Segmentation, Basis of segmentation & its types - Demographic, Geographic, Psychographic and behavioral Segmentation etc, Targeting- Five Patterns of Target Market Selection, Positioning-Concept of Positioning, Perceptual Mapping.

Product Life Cycle concept, marketing implications of PLC stages, corresponding strategies, dealing with competition, Perceptual Mapping, Consumer Behaviour – Rational V/s Emotional, Consumer proposition & acquisition process, buying motives, its types, Consumer Behaviour process

Nature, Meaning and Significance of Sales Management and Personal selling; Evolution of Sales Management, Role of Selling in Marketing, Characteristics of a successful Salesman; Types of Selling, Selling Functions, Sales Funnel; Process of Effective Selling: Sales strategies; Prospecting: Meaning, process & methods; Ways to approach a customer

Sales presentation; Handling objections; Closing a sale; Current issues in sales management; Case lets and applications, Meaning of Sales Force Management; Determining the sales force and size of the sales force, Introduction to: Sales organization concepts; Sales territories

1. Kotler, P., & Keller, K. (2015). Marketing management 15th edition. Prentice Hall.
2. Kotler, P. (2013). Marketing management: A south Asian perspective.  13^th edition, Pearson Education India.
3. Panda, T. K., & Sahadev, S. (2^nd Edition, 2011). Sales and distribution management. Oxford Publication.
4. Spiro, R. L., Rich, G. A., & Stanton, W. J. (12^th Edition, 2008). Management of a sales force. McGraw-Hill/Irwin.

1. Ramaswami, S., Namakumari. S,(2013) marketing management–Global Perspective Indian Context, Macmillan Publishers India Ltd, 5th Edition
2. Rajan Saxena, Marketing Management, (2009) 4th edition, Tata McGraw-Hill Education
3. Etzel M.J., Walker B.J. and Stanton William J - Marketing concept & Cases special Indian 14^th Edition Tata Mc Graw Hill.
4. Czinkota, Kotabe, Marketing Management, II edition, Thomson Publications.
5. Still, R. R., Cundiff, E. W., & Govoni, N. A. (1988). Sales management: decisions, strategies, and    cases, New Jersey: Prentice-Hall.
6. Coughlan, A. T., Anderson, E., Stern, L. W., & Adel, I. (2006). El-Ansary. Marketing Channels. Prentice-Hall.
7. Jobber, D., & Lancaster, G. (2007). Selling and sales management. Painos. Harlow: Pearson Education.
8. Cron, Decarlo T. E. (2016). Sales Management concepts and cases: Wiley India
9. Pingali Venugopal (2008). Sales and Distribution Management, Sage Publication 

CIA 2: 20 MARKS ( LATER CONVERTED TO 10 MARKS)

CIA 3: 50 MARKS ( LATER CONVERTED TO 25 MARKS)

Attendance 5 marks 

Total 50 marks 

Human Resource is considered as a valuable resource in every organization. The world class companies compete among themselves to attract the best talent across the globe.  They view talent as competitive differentiator and one where the acquisition, engagement, development and retention of talent is considered as a strategic priority of business.  This course exposes the students to methods and practices to acquire, engage and develop talent, focus on development of strategic leaders within an organization and also deals with how talent and knowledge can be managed effectively for the development of the organization

Meaning and concept of talent management, need and scope for talent management, Talent vs Knowledge, Talent management models: Process and Integrated model, Talent management initiatives, Techniques for potential appraisal, Talent management grid, Benefits of talent management.

Building blocks for talent management strategy, Developing and implementing Effective Talent Management System, Measuring the effectiveness of talent management, creating talent management system for organizational excellence.

Competency Mapping- Meaning, Importance and Steps in competency mapping, Competency model, Role of leaders and HR in talent management, Talent Management Approaches, Mapping Business Strategies and Talent Management Strategies, Achieving competitive advantage, Best practices in talent management- Case studies

Introduction to knowledge management, types of knowledge, Benefits of Knowledge Management, Integrating talent management and knowledge management, Role of Information technology in talent and knowledge management.

Introduction, Use of Technology in Talent Management, Use of AI in Talent Management, Talent Management using Design Thinking

Experiential Learning Activity: Identifying any one organization in the manufacturing or service sector- Interacting, observing and conducting interviews with their senior HR leaders to understand how they manage and retain talent in their organizations.  

●       Mohapatra.M & Dhir.S (2022); Talent Management-A contemporary perspective (2022), Sage Publications

●       Marshal Gold Smith and Louis Carter (2018): Best practices in talent management, A Publication of the practice institute, Pfeiffer, A Wiley Imprint.

●       Atheer Abdullah Mohammed (2019), Integrating Talent and Knowledge Management: Theory and practice, Lamber Publishing co.,

●       Cappeli Peter: Talent on Demand –Managing Talent in an age of uncertainty, Harvard Business press.

Sphr Doris Sims, Sphr Matthew Gay(2007),Building Tomorrow’s Talent : A Practitioner’s Guide to Talent Management and Succession Planning, Author House

 Course Description: This course aims at understanding the financial statements published by Indian companies and make a meaningful understanding of the same. The course gives the initiation towards terminology in accounting and takes the readers through Income statement and Balance sheet. The interpretation of the cash flow, Income statement and Balance sheet gives the reader an understanding of fundamentals of the company and gives a sense of financial soundness or not of any company. The growing need of adherence to rules and practice of ethics in accounting in its various aspects from public practice to reporting with case studies will explain the profoundness of Ethics in Accounting and corporate reporting.

Assets- Current assts and fixed assets, Non-current Liabilities, current liabilities, Owners Equity, shareholders fund, External equity, Return on investment, operating expenses, Normal profit, Earnings per share private -Public Investors-Income Statement-Revenue-Expenses-Profit/loss-Balance sheet- Dual aspects of the balance sheet, Significant accounting policies and principles- Full Disclosure-Standalone statements-consolidated statements.

Meaning and Purpose of Income statement- Cost of goods Sold-Gross profit, Operating Income-EBITDA-EBIT-EBT-Depreciation-Tax provisions made-Deferred Taxation- EPS: Basic and Diluted- Purpose of Balance sheet- Share capital- Net Worth-Shareholders fund- Book value of assets-Face value of shares-Current and non-current liabilities and assets- Amortisation and Depreciation-Notes to accounts.

Meaning and Purpose of cash flow statements- Meaning of cash flow,  sources of cash flow, Operating, Investing and Finance activities- Inflow and outflow of cash- Indirect method-Interpreting company growth rate from cash flow stage-Positive and Negative cash flow-Effect of changes in cash flow on performance – Interpretation of high cash balances-Exhibit of cash flow statements of Indian companies- Schedules or notes to accounts- preparation and  relevance- interpretation of schedules.

Year On Year (YoY) comparison of Income statement and Balance sheet-Common size comparison-Interpreting EPS, DPS, MPS, PE Ratio, Intrinsic value, Liquidity ratio, Current ratio, Debt Equity Ratio- Dividend payout- Ascertaining performance of a company through exhibit of annual report of Indian companies

Compliance of accounting standard in letter vs true spirit- window dressing- effects of unethical practices and non-disclosures-case study ethics in public practice of accounting, ethics in compliance, ethics in corporate reporting, ethics in non-profit organisations.

CIA-1 20 marks (weightage 50% ie 10 marks ) 

CIA-2 20 marks(weightage 50% ie 10 marks ) 

CIA-3 - 50 marks (weightage 50% ie 25 marks ) 

For attendance 5marks 

This is a Submission paper .There is no MSE or ESE 

The course is designed to understand the importance of Sustainability and Green Marketing on consumer satisfaction and environmental safety. Green revolution, going green, environment protection, and sustainable development have become the buzz words today. Consumers are gradually becoming conscious buying eco-friendly products. This course aims at understanding the concept of Green Products and Marketing. This course also revisits the factors that affect consumers’ purchase decision in general. This course will lead the exploration of the leading edge of this paradigm shift that is now underway. This course introduces students to the concepts and processes of Green marketing and takes them deeper into the world of Green marketing.

Course Objectives: This course intends

• To examine green marketing and its importance from the perspective of consumers and businesses.

• To evaluate evidence of emerging green consumer segments and how marketers address those needs.

• To explain the current state of the environment resulting from past and present human consumption practices.

• To elaborate on opportunities, challenges, and issues in designing and implementing sustainable green marketing strategies.

Meaning, Concept and Evolution of Sustainability, Green Marketing, Types of Green Marketing, Difference  between Marketing and Green Marketing, Green Product, Green Marketing, Importance of Green Marketing, Benefits of Green Marketing, Adoption of Green Marketing, Green Marketing Mix, Strategies for Green Marketing

Green Spinning, Green Selling, Green Harvesting, Enviropreneur Marketing, Compliance Marketing, Green Washing, Climate Performance Leadership Index, Promotional Channels of Green Marketing.

Green Firms, HCL’s Green Management Policy, IBM’s Green Solutions, IndusInd Bank’s Solar Powered ATMs, ITCs Paperkraft, Maruti’s Green Supply Chain, ONCGs Mokshada Green Crematorium, Reva’s Electric Car, Samsung’s Eco-friendly handsets, Wipro Infotech’s Eco-friendly computer peripherals

Introduction to Environment, Importance of environmentalism, Environmental movement, Benefits of green environment to society, E-waste exchange, Extended Producer Responsibility Plan, Guidelines for Collection and Storage of E-Waste, Guidelines for Transportation of E-Waste, Guidelines for Environmentally Sound Recycling of E-Waste

Sustainable Marketing, Social Criticisms of Marketing, Marketing’s Impact on Individuals, Marketing’s Impact on Society as a Whole, Marketing’s Impact on Other Businesses, Actions to Promote Sustainable Marketing, Business Actions Toward Sustainable Marketing, Principles and Marketing Ethics.

CIA 2: 20 MARKS ( LATER CONVERTED TO 10 MARKS)

CIA 3: 50 MARKS ( LATER CONVERTED TO 25 MARKS)

Attendance 5 marks 

Total 50 marks 

This course is the first of four courses which cover accounting principles and presentation of financial statements as per generally accepted in the United States of America (US GAAP) as well as per International Financial Reporting Standards (IFRS). 

This course introduces students to Standard Setting Procedures and Standard Setting Bodies and prcedures followed. The coverage includes flow of transaction from Books of Account through Financial Statements. The course also covers Accounting Cycle and the different types of Financial Statements issued by a company

Introduction to accounting; Double-entry system; Purpose and general features of financial statements(true and fair view, going concern, accrual basis, materiality and aggregation, offsetting, frequency of reporting, comparative information, consistency);  Other assumptions and conventions (business entity, money measurement, conservatism);

Basic accounting procedure: journal entries, ledgers, subsidiary books, cash book, capital and revenue expenditure/receipts, rectification of errors, trial balance, bank reconciliation statement

Process by which Accounting Standards are Set and Roles of Accounting Standard- Setting Bodies - U. S. Securities and Exchange Commission (SEC), Financial Accounting Standards Board (FASB), International Accounting Standards Board (IASB);  Conceptual framework for financial accounting and reporting by business entities

Balance sheet / Statement of financial position; Single Step and Multi Step Income statement / Statement of profit or loss; Statement of comprehensive income; Statement of changes in equity; Statement of cash flows; Notes to financial statements; SEC Reporting Requirements (e.g., Form 10-Q, 10-K). Adjust Income Statement to correct identified errors.

Preparation of Cash Flow Statement using Direct and Indirect Method

Exit or Disposal Activities and Discontinued Operations; Going Concern; Fair Value Measurements, Disclosures, and Reporting; Interim Financial Reporting; Related Parties and Related Party Transactions; Risks and Uncertainties; Segment Reporting; Subsequent Events

Essential References:

1. O. Ray Whittington. (2018). Financial Accounting & Reporting. John Wiley & Sons - Wiley CPAexcel Course Study Guide

2. Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel. Financial Accounting, 9th Edition. John Wiley & Sons

1.  Joe Ben Hoyle, Thomas Schaefer, Timothy Doupnik. (2014). Advanced Accounting. McGraw-Hill/Irwin

2.  Carl S. Warren, James M. Reeve, Jonathan Duchac. (2016). Financial Accounting. Cengage Learning.

3. Richard H. Gesseck, Lawrence Gamling. (2016). U.S. Master GAAP Guide. CCH Inc

This course is designed to familiarize students with the basic concepts, theories and models of economics, which are relevant to business.

Meaning- characteristics – distinction between business economics and pure economics – scope of business economics – uses/objectives of business economics

Approaches to the study of consumer behaviour - cardinal approach - law of Equi-marginal utility, ordinal approach - indifference curve analysis - properties – consumer surplus – meaning - analysis – limitations

Demand (Determinants, Demand function) - Law of Demand – Variations in demand, Supply (Determinants, Supply function) – Law of Supply –Variations in Supply, Market equilibrium and changes in equilibrium (reference to product markets & factor markets), Interference with market prices - Minimum price & Maximum price and its effect, Market failure – meaning & types - Public goods – Externalities - Merit goods - Demerit goods

Demand: Elasticity of Demand – Price elasticity of demand –factors determining elasticity of demand – its measurement and its application in business decisions, concepts of Income& Cross-Promotional elasticity of demand, Supply: Elasticity of Supply – factors determining elasticity of supply, Demand forecasting- Survey and statistical methods

Production, Firm and Industry, Production function, Production runs or Periods (short run and long run), Production in the short run, Law of variable proportions, Production in the long run, Returns to scale (increasing, constant and decreasing returns to scale), Economies of scale and Diseconomies of scale, Factor Pricing: Rent, Wages, Interest and Profit.

Cost - Cost concepts (Absolute cost and opportunity cost, Accounting cost and Economic cost) – Fixed and Variable cost – TC, AC & MC, Cost-output relationship in the short run - Cost-output relationship in the long run.

Revenue – TR, AR & MR - Revenue with no change in price – Revenue with change in price. 

Perfect Competition: Assumptions, price and output decisions. Equilibrium of the firm and the industry in the short and the long runs, including industry’s long run supply, producer surplus. Shut down point under perfect competition market, Monopoly: Behaviour of a monopolist in the short and the long run. Price discrimination by a monopolist-1st degree, 2nd degree and 3rd degree.

Monopolistic competition, concept of excess capacity

Oligopoly- Collusive & Non-collusive models of Oligopoly

1. Dwivedi (2009): Essentials of Business Economics, Vikas Publishing House
2. Salvatore &Srivatsava (2012): Managerial Economics, 7^th Edition, Oxford University Press

1. Allen, Weigelt, Doherty & Mansfield (2012): Managerial Economics, 8^th Edition, W. W. Norton & Company
2. Atmanada (2009): Managerial Economics, 2^nd Edition, Excel Books
3. Dransfield (2009): Business Economics, Routledge
4. Gillespie (2013): Business Economics, 2^nd Edition, Oxford University Press
5. Gupta (2011): Managerial Economics, 2^nd Edition, TMH
6. Keat, Young & Banerjee (2011): Managerial Economics, 6^th Edition, Pearson
7. Maheshwari (2012): Managerial Economics, 3^rd Edition, PHI
8. Michaels (2011): Economics for Managers,Cengage Learning
9. Nellis& Parker (2006): Principles of Business Economics, 2^nd Edition, Pearson
10. Petersen, Lewis & Jain (2006):  Managerial Economics, 4^th Edition, Pearson
11. Sloman, Hinde& Garratt: Economics for Business (2013), 6th Edition, Pearson

Students are evaluated for each paper on the basis of written examination and continuous internal assessment. Each paper carries a maximum of 100 marks and is evaluated as follows:

End Semester Exam (ESE)                                                    :           50%

Mid Semester Exam (CIA-2)                                                 :           25%

Continuous Internal Assessments (CIA- 1& 3)                      :           20%

Attendance                                                                              :           05%

Total                                                                                        :          100%

 This course introduces students to the basic principles of biology. Students will learn about the organization of life, including the cell theory and taxonomy, the chemistry of life, genetics, evolution, and ecology. The course will also cover current issues in biology such as biotechnology and environmental sustainability.

The scientific method and experimental design; The organization of life: cells, tissues, organs, and organ systems; Taxonomy and the diversity of life; Chemical elements and molecules essential to living systems

Mendelian genetics and inheritance patterns; DNA structure and function, gene expression and regulation; Genetic diversity and evolution; Natural selection and adaptation

Ecosystems and biomes; Population dynamics and community interactions; Biodiversity and conservation; Human impact on the environment and sustainability

Applications of biotechnology in medicine, agriculture, and industry, Ethical issues related to biotechnology; The impact of biotechnology on society; Regulations and policies related to biotechnology

Midterm Examination- 30%

Review paper/Research Paper- 20%

Seminar presentation – 10%

Final Examination - 30%

This course will enable the students to have fundamental knowledge about financial accounting. The topics covered are Book-keeping, Subsidiary Books, preparation of Ledger and Financial Statements and Analysis of Financial Statements.

Accounting – Meaning, Objectives, Accounting as source of information, Internal and External users of accounting information and their needs. Qualitative Characteristics of Accounting Information– Reliability, Relevance, Understandability and Comparability. Book-Keeping – Meaning – Definition. Accounting, Difference between Book-keeping, and Accounting. Accounting Concepts and Conventions. Accounting terms – Capital – Assets – Liabilities – Expenses – Income – Fund – Net worth – Capital Expenditure – Revenue expenditure– Capital Receipts – Revenue Receipts – Debtors – Creditors – Goods – Cost – Gain – Stock – Purchase – Sales – Loss – Profit – Voucher – Discount – Transaction – Drawings, etc. System of Book Keeping: Single entry system and Double entry system of Book Keeping – Accounting Process - introduction.

Books of Accounts – Journal – Rules of Journalizing (Debit and Credit) – Steps in Journalizing - Meaning – Importance – Different types of Subsidiary books – Cash book – Petty cash book – Purchase book – Purchase returns book – Sales book – Sales return book – Bills receivables book – Bills payable book – Journal Proper – Process of recording transactions in the respective books.

Ledger – Types of Accounts – Posting to Ledger accounts – Balancing the Ledger accounts – Trial Balance – Meaning – Objectives and Preparation of Trial Balance.

Financial statements – Meaning – Objectives – Financial reporting through Financial Statements – Preparation of Trading account – Profit and Loss account – Balance Sheet, Cash Flow Statement

Methods of analysis of financial statements, techniques of analysis and interpretation – Comparative Income Statements, Comparative Balance Sheets, Common Size Income Statements, Common Size Balance Sheets, Trend Analysis, Ratio Analysis (problems on the above topics).

Jain, S. P & Narang, K. L (2020). Advanced Accountancy (Vol 13 & Vol2). Kalyani Publication

2. Khan,M.Y.&.Jain,P.K.(2021)Management Accounting(8ed). NewDelhi: TataMcGraw Hill

3. Arora,M.N. (2016).Cost and Management Accounting(3ed). Mumbai: Himalaya Publishing House.

Other teste - 20 marks

Final Exam - 50 marks

Attemdance - 5 marks

Brand Management course will enable student to have a fundamental understanding of how to build, measure, and manage a brand.

Brands – Brands Vs Products – Different Product Levels - Things that can be branded

 Branding Challenges and Opportunities – Strategic Brand Management Process, PRACTICAL: SBM Process, Trends and innovations in brand management,  Emerging technologies and their impact on branding

Brand Image, Developing a brand identity, Brand Identity – Kapferer’s Brand Identity Prism,  Creating a brand positioning statement,  Understanding the importance of brand consistency, Developing a brand architecture strategy, Managing brand portfolios, Brand extensions and sub-brands.  Criteria for choosing brand elements – Brand Names – Landor’s Brand Name Taxonomy – Brand Name Linguistic Characteristics – Trademark Issues and Concerning Names – PRACTICAL: Naming Hypothetical Brands 

Developing a brand messaging strategy, Creating effective brand communications, Managing brand reputation, URLs – Logos and Symbols – Characters – Slogans and Jingles – Packaging and Signage – PRACTICAL: Creating Logos and Mascots for Hypothetical Brands. Impact of digital technologies on brand management, Developing digital branding strategies, Managing online brand reputation

Customer Based Brand Equity – CBBE Pyramid – PRACTICAL: Constructing CBBE Pyramid. Understanding the impact of consumer behavior on brand management, Consumer decision-making process, Building brand relationships with consumers, Understanding the role of advertising in brand management, Developing effective advertising campaigns, Measuring and analyzing advertising effectiveness

Brand Extension - Merits and Demertis of Extension – Types of Brand Extension. Building brand loyalty, Measuring and analyzing brand equity and brand loyalty, Understanding the challenges of international brand management, Adapting branding strategies for international markets, Managing global brand portfolios

Entrepreneurship is not just about start-ups: it is a topic that is rapidly growing in importance in government policy and in the behaviour of established firms. The course provides students with an understanding of the role and personality of the entrepreneur, and a range of skills aimed at successful planning of entrepreneurial ventures. Material covered includes fostering creativity and open-mindedness, knowledge acquisition and management, innovation systems, screening and evaluating new venture concepts, market evaluation and developing a marketing plan, legal Issues Including intellectual property, preparation of venture budgets, and raising finance. The major piece of assessment is the writing of a comprehensive business plan for a new venture.

Evolution, Characteristics, Nature of Entrepreneurship, Types, Functions of Entrepreneur, Distinction between an Entrepreneur and a Manager, Concept, Growth of Entrepreneurship in India, Role of Entrepreneurship in Economic Development, Emerging trends of contemporary entrepreneurship – Information and Communication Technology (ICT), Globalisation, changing demands, unemployment, changing demographics, Institutional support, ease of entry in the informal sector

Steps in the Entrepreneurial Process: Generating Ideas, Opportunity Identification, Business concepts, Businessconcepts,Resources(Financial,PhysicalandHuman), Implementing and managing the venture, Harvesting the venture, Design Thinking, Systems Thinking, Agile thinking and Lean thinking Blue Ocean Strategy, Role and relevance of mentors, Incubation cell, Methods of brainstorming ideas.

Creativity, Principles of creativity, Source of New Idea, Ideas into Opportunities. CreativeProblemSolving:Heuristics,Brainstorming,Synectics, ValueAnalysisInnovationandEntrepreneurship: Profits and Innovation, Principles of Innovation, Disruptive, Incrementaland Open innovations, Nurturing and Managing Innovation, Globalization, Concept andModelsofInnovation, MethodsofprotectingInnovationandcreativity,SignificanceofIntellectualPropertyRights,Patents & Copy right, Business Model Canvas, and Lean Management. 

EssentialsofBusinessOwnership:Typesofventures,RiskandBenefits,LegalandRegulatoryFramework,EthicsandSocialResponsibility,MarketResearch(ventureopportunityscreening), Feasibility Analysis, Introduction to the Business Plan, Developing the BusinessModel for starting a new venture, E-Commerce and Growing the Venture: The Internet andits impact on venture development

Approaches to E-Commerce, Strategies for E-CommerceSuccess,The nature of international entrepreneurship and their importance

Different sources of financing for start-ups, stages of financing involve in start-ups, advantages and disadvantages of the different sources of financing, Mezzanine finance, Specific financial assistance from government and financial institutions to promote entrepreneurship, Venture Valuation Methods

CIA I (b) Video Content Creation

CIA II Case Study Analysis

CIA III (a) Multiple Choice Questions(MCQ)

CIA III (b) Business Plan Creation + VIVA

CIA I (a): Week 1 & 2: MCQ (5 Marks)

Google Form/Google Classroom based Quiz consisting of MCQs to test the basic concepts relating to Unit 1 and 2. The date of examination is on or before 05-08-2023.  This would be an individual assessment with a set of 10 questions, 5 each from unit 1 and 2.  The details of this assignment, and the penalties for not attending shall be posted in the Google Classroom.

CIA I (b) Preparing a video interview of an Entrepreneur (Individual Assignment) 10 marks

Every student shall identify an entrepreneur and prepare a 15 minutes video interview on them.  Orientation about the video preparation shall be given by the respective faculty in the first week of the semester itself. Later a Google spreadsheet of students list shall be sent to the students.  Within a week the students need to enter the name of the entrepreneurs identified so as to avoid repetition in their selections and start preparing the interview. Once the entrepreneur is finalized, an orientation about plagiarism policies shall be given by the faculty.  The last date of the video submission is 10-08-2023, before 06:00 PM.  Inability to submit the video on or before the due date should be priorly intimated to the faculty.  Any delay in submission without prior consent or approval shall lead to a penalty of marking the student ZERO in this component. 

The video shall be assessed based on the following rubrics. Report submitted will be valued for 10 marks.

More details of the report:

1. The video should include genesis, growth, management contributions, challenges, how they overcome, achievements, major entrepreneurship inferences.
2. References and sources should be mentioned as per APA 6^th Edition, towards the end of the video.
3. The video interview should be a minimum of 15 minutes.
4. Last date for submission 10^th August 2023, late submission within two days of the scheduled date, will carry a penalty deduction of two marks. 

CIA II - Case Study (15 marks)

Group of not more than six members in a team will be formed randomly in the class based on the subject teacher’s discretion. Each group shall gather content and solve the assigned case study and submit a written report of the same. Report shall include the introduction to the case, highlights and objectives, conceptual definitions, detailed analysis, findings and suggestion, conclusion.  Groups are free to use all authentic sources to gather information. Once the case study is finalized, an orientation about case analysis, report writing, and plagiarism policies shall be given by the faculty.  The last date of the case analysis report submission is 30-09-2022, before 06:00 PM.  The report can be supported with article reviews, statistical facts and examples and book references.

More Details of the Report:

1.      Case Study has to be based on growth of Entrepreneurship in India or Emerging trends of contemporary entrepreneurship.

2. References as per APA 6^th Edition, and Appendix.
3. Detailed analysis of the problem and alternatives available should form part of the report.
4. The written report should be a minimum of 6 pages.
5. Last date for submission 30^th September, 2023, late submission within two days of the scheduled date, will carry a penalty deduction of two marks. 

CIA III (a): Week 15 & 16: MCQ (5 Marks)

Google Form/Google Classroom based Quiz consisting of MCQs to test the basic concepts relating to Unit 1 and 2. The date of examination is on or before 02-11-2023.  This would be an individual assessment with a set of 10 questions, 5 each from Units 1 and 2.  The details of this assignment, and the penalties for not attending shall be posted in the Google Classroom.

CIA III (b) Business Plan and viva-voce (10 marks)

The same group allotted for Case Study report shall continue. Once the idea for the business plan is finalized, an orientation about various components of the business plan, report writing, and plagiarism policies shall be given by the faculty. However, every student shall contribute in the construction of a creative and technical business plan in detail consisting details from idea to implementation stage. The report will be valued for 10 marks by a panel of three external reviewers. The assessment criteria shall be discussed and finalized before the final submission and in consonance with the inputs and suggestions of the reviewers identified.  This criterion shall also be presented and discussed with the students prior to the final submission.  Though this is a group assignment, the assessment of the contribution of each student would be done individually.

More Details of the Report:

§  The report shall include details on value proposition, business and revenue model, sustainability

§  The written report should be a minimum of 10 pages.

§  References as per APA 6^th Edition, and Appendix.

Last date for submission 5^th November 2023, late submission within two days of the scheduled date, will carry a penalty deduction of two mark 

The course aims at enhancing their financial skills as well as training the students to be financial educators with family and friends. There is a need for students to effectively plan and monitor their spending. The course aims at effectively training students and equipping them with the knowledge and tools to manage their finances and also teach others the same.

Introduction, Evolution, Meaning and importance of -  Income, Expenses, Savings, Budget, Money, Currency, Bank account, savings investment, JAM-balance sheet – purpose features, format – Technology in finance – FinTech, TechFin, Regtech, sandox, Mobile-based Banking – post offices – Savings vs investments – Power of Compounding – risk and Return-Time Value of Money- Simple Interest-Compound Interest-

Introduction to Financial Planning - Analysing the resources of the person - Concepts in Financial Planning:The time value of money, Diversification - 'spreading risk', Investment Timing - Financial Products for Savers: Financial Products options for savers, personal budget – family budget – financial planning procedure.

Introduction and evolution of Banking – Banking in India – RBI – Role of RBI in India– Savings and Deposits – Deposits, Accounts, KYC,e/v KYC Types of Deposits - Saving Bank Accounts, Fixed Deposit Accounts, Recurring Deposit Account, Special Term Deposit Schemes, Loans and Types of loan advanced by Banks and Other secondary functions of Bank – PAN, NSDL: PAN, Meaning of Cheque and types of cheques – CTS_MICR-IFSC – e- Banking – ATM, Debit, Credit, Smart Card, UPI, e-Wallets, Payment Banks-NPCI: Products and role in regulating the online payments, CIBIL – Banking complaints and Banking Ombudsman. Mutual Funds_ Types of Mutual Funds-NAV. Digital Currency-Bitcoin- NFO

Post Office Savings Account(SB)​​​​​, National Savings Recurring Deposit Account (RD)​​, ​National Savings Time Deposit Account (TD), National Savings Monthly Income Account (MIS), Senior Citizens Savings Scheme Account (SCSS)​, Public Provident Fund Account (PPF)​, Sukanya Samriddhi Account (SSA)​, National Savings Certificates (VIIIth Issue) (NSC), Kisan Vikas Patra (KVP), PM CARES for Children Scheme, 2021, Interest rates (New)​, How to avail services, Schedule of Fee – IPBS – KYC. Employees Provident Fund (EPF) - Public Provident Fund (PPF), Superannuation Fund, Gratuity, Other Pension Plan, and Post-retire Counselling-National Pension Scheme(NPS)

Life Insurance Policies: Life Insurance, Term Life Insurance, Pension Policies, ULIP, Health Insurance, Endowment Policies, Property Insurance: Policies offered by various general insurance companies. Post office life Insurance Schemes: Postal Life Insurance and Rural Postal Life Insurance (PLI/RPLI). Housing Loans: Institutions providing housing loans, loans under Pradhan Mantri Awas Yojana – Rural and Urban-Atal Pension Yojana (APS),

1. Mittra, S., Rai, S. K., Sahu, A. P., & Starn, H. J. (2015). Financial Planning. New Delhi: Sage Publications India Pvt. Ltd.
2. https://rbidocs.rbi.org.in/rdocs/content/pdfs/GUIDE310113_F.pdf

CIA2  25 marks 

ESE  50 marks 

The main objective of this course is to enable students to develop creative concepts for advertising of any product or service.

Introduction to Creativity- The creativity process- Difference between a creative mind and non creative mind- Patterns of thoughts indicating creativity- How to bring out your creative genius- Philosophy of Aesthetics - Introduction to Creative works of the century