Syllabus for
Bachelor of Business Administration (Finance and Accountancy)
Academic Year  (2022)

BBA (Finance and Accountancy) programme is designed for students who aspire to be strategic business leaders, new generation entrepreneurs and job creators with financial and entrepreneurial expertise to perform key roles as financial analysts and enterprise venture specialists with a vision for sustainable and inclusive growth at a global level.

Programme Outcome/Programme Learning Goals/Programme Learning Outcome:

PO2: Apply appropriate strategic business and performance management techniques to improve organisational performance.

PO3: Apply relevant knowledge in Financial management to perform financial analysis enabling strategic financial decisions.

PO4: Evaluate investment opportunities and apply knowledge of derivatives and risk management in international financial markets.

PO5: Apply entrepreneurial expertise and develop innovative and sustainable solutions resulting in new generation businessmen and industrialists who in turn are job creators in society.

PO6: Recognise and apply legal, governance, regulatory and compliance requirements while taking business decisions.

PO7: Exhibit a critical and solution-oriented mind set by integrating interdisciplinary knowledge and skills for effective business management.

PO8: Apply research skills and conduct independent research in the areas of specialisation and thereby monitor and forecast future trends.

PO9: Exhibit digital proficiency required to function effectively in a dynamic business environment.

PO10: Demonstrate leadership traits, communication skills and innovative thinking for optimal performance in personal, professional, societal and environmental domains.

PO11: Exhibit social sensitivity to embrace diversity and inclusion and promote peaceful co-existence.

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 assessment. 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 have secured minimum 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.

Organisational study is offered in the first semester UG programme of Department of Professional Studies, CHRIST (Deemed to be University). The course is run on a self-study mode where in students visit a large manufacturing/service organisation and study in detail about the functioning of the chosen organisation. This is a 30 hours on-site study which aims to familiarize the students with the day-to-day functions and challenges faced by a business. The key points to be focused on the study include industry profile, company and product profile, mission, vision, objectives and strategies of the organization, organization chart - design & structure, policies and procedures followed, functions of various departments and their managers, SWOT analysis, key result areas (KRAs), significant factors for success, competitor analysis, system of accounting followed, product promotional measures, HR Policy, training and appraisal measures , financial highlights and future plans for growth of the organization. The study may also include relevant digital tools/software/platforms used in the organization. This course familiarizes the students with real world functions, practices and challenges of a specific business as well as the industry in which the business operates.

The key points to be focused on the study include industry profile, company and product profile, mission, vision, objectives and strategies of the organization, organization chart - design & structure, policies and procedures followed, functions of various departments and their managers, SWOT analysis, key result areas (KRAs), significant factors for success, competitor analysis, system of accounting followed, product promotional measures, HR Policy, training and appraisal measures , financial highlights and future plans for growth of the organization. The study may also include relevant digital tools/software/platforms used in the organization

1. Project Report : 20 

2. Presentation and Viva: 25 

3. Attendance: 5 

(Total : 50 marks) 

This course revisits and strengthens fundamental accounting principles and processes, culminating in the preparation of the financial statements of a sole proprietorship business and for companies. It also provides an introduction to certain fundamental Indian and International Accounting Standards. Further, it extends their knowledge of accounting for the valuation of goodwill and shares and liquidation of companies.

Introduction to accounting; Double-entry system; Ind AS 1: Financial statements, purpose, general features (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, cash book, capital and revenue expenditure/receipts, rectification of errors, trial balance, preparation of Statement of Profit and Loss and Balance Sheet: structure, contents; problems based on trial balance and adjustments.

Meaning of financial statements; form and contents of Statement of Profit and Loss and Balance Sheet as per Schedule III to the Companies Act, 2013; general instructions for their preparation along with Notes to Accounts; problems based on Trial Balance and common year-end adjustments/ rectifications. Treatment of taxes deducted at source, advance payment of tax, and provision for taxation. Treatment of interim and final dividend, and corporate dividend tax; meaning of capital and revenue reserves; rules for declaration of dividend out of reserves; simple problems. Computation and treatment of managerial remuneration, including computation of net profit under Section 198 of the Companies Act, 2013.

Meaning of liquidation; types of liquidation Secured creditors (fixed/floating charge); order of payment; computation of liquidator’s remuneration; preferential creditors; pro-rata settlement Problems on preparation of Liquidator’s Final Statement of Account; treatment of capital surplus; return of capital to shareholders with different paid-up capitals. Meaning of contributory; ‘B’ List of contributories; simple problems

Valuation of goodwill: meaning; circumstances for valuation of goodwill; factors influencing the value of goodwill; methods of valuation—average profit method, super profit method, capitalization of average profit method, capitalization of super profit method, annuity method.

Valuation of shares: meaning; need for valuation; factors affecting valuation; methods of valuation—intrinsic value method, yield method, earning capacity method, fair value of shares. Rights issue and valuation of rights issue

HR Accounting, Inflation Accounting, Green Accounting, Carbon Accounting, Forensic Accounting, IASB- Conceptual Framework and Regulatory Framework, IAS-: Presentation of Financial Statements, IAS- 2: Inventories, IAS- 16: Property plant and Equipment, IAS-38: Intangible Asset, IAS- 15: Revenue from contracts with customers (Five step model), IAS- 8: Accounting policies, Changes in Accounting Estimates and Errors. IAS- 23: Borrowing cost, IAS- 36: Impairment loss.

1. Jain S. P., & Narang K. L., (2021). Advanced Financial Accounting. Mumbai: Kalyani Publishers
2. Indian Accounting Standards (Ind AS): The Institute of Chartered Accountants of India. (2016). The Institute of Chartered Accountants of India
3. FIA Foundations of Financial Accounting FFA. (2021). BPP Learning Media.
4. Hanif, M., & Mukherjee, A. (2017). Corporate Accounting (2nd ed.). McGrawHill

·       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.

This course is designed to familiarize students with the basic concepts of economics which are relevant to business. The application of theories and models, predominantly of micro economics to business decision making is the main focus of the course. A cursory knowledge of Macro economic factors impacting business is also given.

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, revenue and price elasticity, 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

End Semester Examination (ESE)50%

Mid Semester Examination (CIA-2)25%

Continuous Internal Assessment (CIA - 1 & 3)20%

Attendance  05%

Total 100%

 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. 

The course aims to provide conceptual understanding of cost accounting. It focuses on the computation of various components of cost, such as material, labour, and overheads. It also covers modules on specific cost accounting methods like job costing and contract costing, and process costing. It provides key data to managers for planning and controlling, as well as data on costing products, services and customers.

Introduction – Definition – Fundamental Principles –Scope, Functions and objectives – Merits & Demerits –Methods & Techniques-Cost Accounting and financial accounting comparison; Elements of Cost – Cost vs. Expense- Cost Centre, Cost Unit& Cost object- Classification of Cost- Costs for decision making - Installation of Costing system - Cost Sheet - Tenders and Quotations (Problems)

Meaning and classification of material- Purchase Procedure& documentation - Store Keeping Functions; Inventory Control - Fixation of Levels- Periodical and Perpetual Inventory, ABC Analysis, EOQ (Problems); Stores issue - Methods of Pricing of materials – FIFO – LIFO - Simple and Weighted Average Methods. (Problems)

Meaning & classification of Labour- Attendance and payroll procedure- Time Keeping - Methods of Time Keeping - Time Booking – Records - Idle Time - Causes for Idle Time - Treatment of Idle Time – Overtime – Labour Turnover—Labour Remuneration - Features of Good Wage System –Remuneration system and incentive schemes (Problems)

Meaning and definition –Classification of Overheads- Allocation & Apportionment of overheads (Primary Distribution) Apportionment of Service Department Costs to Production Departments (Secondary Distribution- Reciprocal basis). Absorption of Overheads - Methods - percentage of Direct Material Cost - Direct Labour Cost - Prime Cost - Direct Labour Hour Rate and Machine Hour Rate

Contract Costing                                                                                 

Meaning and nature- Difference between Job Costing and Contract Costing – Preparation of Contract Accounts- Ascertainment of Profit/Loss on Contract – Work In Progress and Balance Sheet –Profits on incomplete contracts-Cost Plus and Estimated Contracts (Problems)

Process Costing

Meaning and nature- Preparation of process Accounts- Normal Loss - Abnormal Loss/gain - (Including Inter-Process Profit and Equivalent Production) Preparation of Process Accounts and Joint and By-Products

Need for reconciliation- Reasons for difference in profits- Reconciliation (Problems)

End Semester Examination (ESE)50%

Mid Semester Examination (CIA-2)25%

Continuous Internal Assessment (CIA - 1 & 3)20%

Attendance  05%

Total 100%

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. 

This paper intends to develop conceptual knowledge of Business management and Organizational Behaviour. The study approach enables students understand and analyze practical aspects of management and Organizational Behaviour to become skilled at the art of getting things done through people in a corporate business scenario.

Management: Definition – Nature, process and significance of management - Evolution of Management Thought: Classical Management Approaches, Behavioural Management Approaches, Quantitative Management Approach, Modern Management Approaches - Management as a Science or Art - Management as a profession - Role of managers - Managerial Skills and Roles – Changing Hierarchies of Managers – What makes managers successful? – Indian contribution to Management Practice – Contemporary trends in Management thinking

Personality – MBTI, The Big Five Model, Personality types in different cultures - Perception, Perceptual Process, Perceptual Distortions – Stereotyping, Halo Effect, Contrast Effects, Self-fulfilling prophecy, Projection, Contrast Effects, Impression Management, Attribution Theory, Attributions across cultures - Attitudes, Components of Attitude, the ABC model, Formation of Attitudes, Job Satisfaction & Measuring Job Satisfaction

Nature and importance of motivation- Theories of Motivation: Early theories - Scientific Management & Human Relations Model- Contemporary theories: Maslow’s Need Hierarchy Theory, Herzberg two-factor theory, Vrooms expectancy theory & Porters performance satisfaction model.

Nature and importance of leadership- Leadership theories- contemporary issues on leadership

Nature of Groups: Types of groups – Formal & Informal groups -Why do people join groups? -Group Development: Forming, Storming, Norming, Performing & Adjourning - Pitfalls of Groups: Status, Group norms, Risky shifts, polarisation & Groupthink.

Teams: Types of Teamwork, Problem solving, Management & Virtual Teams – Implementing teams in organization – Effective Teamwork - Team issues

Power-Power dynamics – Power Indicators – Determinants of power – Consequences of power- Sources of power- Effective use of power – Power tactics

Politics – Essence of politics – types of political activities -Ethics of Power & Politics

Nature of Conflict – Changing view of conflict – Functional & dysfunctional conflict – The process of conflict – Negotiation & Conflict resolution - Managerial implications of conflict – Workplace deviance

Organizational Culture, Types of Organizational Culture, Organization Cultural Models – Edger Schein, Robert Cooke, Hofstede Model, Communicating with Emotional Intelligence, Effective Interpersonal Communication, Cross-cultural Communication - Lewis Model, Organizational Development

End Semester Examination (ESE)50%

Mid Semester Examination (CIA-2)25%

Continuous Internal Assessment (CIA - 1 & 3)20%

Attendance  05%

Total 100%

 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. 

This is a cross-functional course that aims to offer conceptual understanding of branding and its application on an individual level as opposed to a product, organization or an event. The course encourages the participants to explore various communication mediums to create, build and manage personal brands in analogous and digital spaces.

Introduction to branding - Evolution of personal branding - social media & mediums of personal branding - Soft marketing and age of the influencer - Understanding personal branding styles through case studies - Challenges of personal branding

Understand yourself: Self-Analysis using IKIGAI, Journaling & Personality tests, - Choosing a medium to showcase your branding – Creating a niche for your personal brand, -Introduction to Copywriting, - Common pitfalls while building your personal branding persona

Story Telling for personal branding, Content Creation: Resume, Business Cards, own website, Blogging, Digital media- Google, LinkedIn, Twitter, Facebook, Instagram - Tools & analytics for building your personal brand

1. Montonya, Peter., & Vandehey, Tim. (2019). The brand called you, Mc Graw-Hill
2. Chritton, Susan (2012). Personal Branding for Dummies, John Wiley & Sons, Inc
3. Nagpal, Dr. Amit., & Hindustani, Dr. Prakash. (2017). Personal Branding, Storytelling and beyond, 2nd edition, Storymirror Infotech Private Limited
4. Gulati, Gaurav. (2017).I’M A BRAND: A blueprint for building heard-turning personal brand

CIA (Overall): 45 marks

Attendance: 5 marks

Total: 50 Marks

Every individual should maintain an optimal state of physical, emotional, mental, social and spiritual wellbeing. Adopting a healthy lifestyle is essential to attain this. In this course the idea of physical, mental and social wellness is explored by effectively managing the lifestyle. 

Concept of health, wellbeing and wellness, illness- wellness continuum, Determinants and Components of wellness (WHO) and wellbeing, Health compromising behaviours: Smoking, Alcoholism and substance abuse.

Stress and its impact on health and wellbeing, mechanisms to deal with stress.

Status of mental health Services, the role of mental health professionals, Barriers accessing mental health services, Risks factors to mental health- adverse childhood experiences, disability, ageing, workplace, family history of mental illness, psychos’ social issues

Interpersonal relationships and its impact on health and wellbeing, need for cultivating positive emotions and attending to healthy relationships and self-care

Lifestyles-sleep, food habits, adverse physical environment, health-enhancing behaviours-dieting, exercise, yoga, mindfulness.

CIA (Overall): 45 marks

Attendance: 5 marks

Total: 50 marks

• To expose learners to a variety of texts to interact with
• To help learners classify ideologies and be able to express the same
• To expose learners to visual texts and its reading formulas
• To help learners develop a taste to appreciate works of literature through the organization of language
• To help develop critical thinking
• To help learners appreciate literature and the language nuances that enhances its literary values

• To help learners understand the relationship between the world around them and the text/literature
• To help learners negotiate with content and infer meaning contextually
• To help learners understand logical sequencing of content and process information

·         To help improve their communication skills for larger academic purposes and vocational purposes

·         To enable learners to learn the contextual use of words and the generic meaning

·         To enable learners to listen to audio content and infer contextual meaning

·         To enable learners to be able to speak for various purposes and occasions using context specific language and expressions

·         To enable learners to develop the ability to write for various purposes using suitable and precise language.

Common errors- subject-verb agreement, punctuation, tense errors 

1. Why We Travel-Pico Iyer

2. What Solo Travel Has Taught Me About the World – and Myself -ShivyaNath- Blogpost

sentence fragments, dangling modifiers, faulty parallelism,

Note taking

1. Thinking Like a Mountain

By Aldo Leopold

2. Short Text: On Cutting a Tree

By Gieve Patel

Paragraph writing

1. Violence in the name of God is Violence against God

By Rev Dr Tveit

2. Poem: Holy Willie's Prayer

By Robert Burns

1. The Story of B24

By Sir Arthur Conan Doyle

 2. Short Text: Aarushi Murder case 

Newspaper report

Essay writing

1.Long text:My Story- Nicole DeFreece

2. short text: Why You Should Never Aim for Six Packs

1.Long Text: Sir Ranjth Singh- Essay by SouravGanguly

2. Short text: Casey at the Bat-  Ernest Lawrence Thayer

Paraphrasing and interpretation skills

Visual Text: Before the Flood

CIA 2=50 

CIA 3= 20 

ESE= 50 marks online and 50 marks written exam

Course Description:  “Latitudes 1”  A1/A2guides the learner in a process of acquisition.  This method leads naturally to communicate and to carry out tasks in French. Learning language skills goes hand in hand with discovering the socio-cultural realities specific to France and the Francophonie.

Course Objectives:  “Latitudes 1”A1/A2 is composed of 4 modules of 3 units. Each module has a general objective and more specific to define the linguistic knowledge with the help of which the learners will implement various skills such as to understand, to speak, to interact and to write. 

o   Salutation

o    Getting acquainted with people

o    Introducing oneself

o    Excusing oneself

• Asking someone to introduce himself/herself
•  Introducing someone

o   Expressing one’s tastes

o   Speaking about one’s plans

o   Asking  someone to do something

o   Asking politely

o   speaking about past actions

o   proposing, accepting, refusing an invitation

o   Indicate the date

o   Fixing an appointment

o   asking and specifying time

o   Expressing one’s positive and negative point of view                 

o   finding out rates

o   asking about quantity

o   expressing quantity

• Course Description: This course mainly deals with the listening, speaking, writing, reading modules of basic German by using different pedagogies and effective strategies in order to meet the requirements of various situations. This course also enables the students to have cross-cultural competencies and cognitive skills. Students will learn how to introduce themselves. Students will be able to create a profile in internet. Students will be able to describe the way and ask for the specific location. Students will be able to have a conversation in Restaurant. Students will be able to schedule an appointment on phone. Students will be able to talk about birthdays.

Course Objectives:

·       To achieve language proficiency skills on the basic level

     To develop the skills demonstrated in the ability to interpret simple text

     To attain some transcultural competency: an awareness of cross-cultural differences between societies.

     To develop the ability to formulate basic questions

Grüßen und verabschieden, sich und andere vorstellen, über sich und andere sprechen, Zahlen bis 20, Telefonnummer und E-mail-Adresse nennen, buchstabieren, über Länder und Sprachen sprechen.

über Hobbys, sich verabreden, Berufe und Arbeitszeiten sprechen, Wochentage benennen, über Arbeit, Zahlen ab 20 nennnen, über Jahreszeiten sprechen, ein Profil im Internet erstellen. Artikel der, die, das, verben und Personalpronomen II, Ja-/Nein- Frage, Plural der Substantive, die verben haben und sein.

Plätze und Gebäude benennen, fragen zu Orten stellen, Texte einer Bildergeschichte zuordnen, Dinge erfragen, Verkehrsmittel benennen, nach dem Weg fragen und einen Weg beschreiben, Texte mit internationalen Wörtern verstehen, Artikel lernen. Bestimmter Artikel: der, die, das, unbestimmter Artikel: ein, eine, ein, Negationsartikel: kein, keine, kein, Imperativ mit Sie.

über essen sprechen, einen Einkauf planen, Gespräche beim Essen führen, mit W-fragen Texte verstehen, Wörter ordnen und lernen, Positionen im Satz, Akkusativ, Verben mit Akkusativ.

Die Uhrzeit verstehen und nennen, Zeitangaben machen, über die Familie sprechen, sich verabreden, sich für eine Verspätung entschuldigen, einen Termin telefonisch vereinbaren. Zeitangaben mit am, um, von.... bis, possessiveartikel: mein, dein..., Modalverben im Satz: Satzklammer, Modalverben müssen, können und wollen.

Etwas gemeinsam planen, über Geburtstage sprechen, eine Einladung verstehen und schreiben, im Restaurant bestellen und bezahlen, über ein Ereignis sprechen, bestimmte Informationen in Texten finden, Veranstaltungstipps im Radio verstehen. Datumsangaben: am ...., trennbare Verben, Präposition für + Akkusativ mich, dich ..., Präteritum von haben und sein.

1.     Studio d A1 set of three books and CD by Herr Mann Funk, Cornelsen publishers

2.     Deutsch Sprachlehre für Ausländer and Glossar Deutsch-English by Heinz Griesbach-Dora Schulz, Max Hueber publishers

3.     Deutsch für den Beruf text book by adelheid h, Max Hueber publishers

4.     Deutsch für den Beruf work book by adelheid h, Max Hueber publishers

5.     Grammatik intensiv trainer A1 Deutsch – Langenscheidt by Mark lester, larry beason, langenscheid publishers

6.     Fit für Goethe Zetifikat A1 start Deutsch 1 by Johaness Gerbes, Frau ke van der Werff, Hueber publishers

7.     Learn german through games and activities level1 Deutsch als Fremdsprache/Kursbuch und Arbeitsbuch and CD by Sabine Emmerich & Federica Colombo, eli publishers

Course Description: 

The detailed text book 'Samakaleen Hindi Kavitha” is a collection of Modern Hindi poems of leading writers of Hindi Poetry edited by Dr.N Mohanan.From the medieval poetry ' Kabir Ke Dohe and Sur ke pad 'is also included.By teaching business correspondence emphasis is being given to functional Hindi too. Hindusthani Music and TranslationPractice also have been included in this semester.

Course Objectives:

Students will be exposed toto read and analyse and appreciate poems by learning poetry. Through translation, students will be able to develop translation skills while translating from other languages and literature.. Business correspondence helps the students to enhance the functional aspects of the language. Students will be exposed to the world of poetry. Through translation, students can understand different languages, literatures and cultures of India

Gazal Ki Parampara and Pramukh kalakar

‘Samakaleen Hindi Kavitha’ (Collection of Poems) Ed by Dr N Mohanan, Rajpal and son's, New Delhi

Level of knowledge: Analytical

                  

Translation-Practice English to Hindi and vise- versa

Level of knowledge:Basic                                           

Vyavasaik Patra Vyavhar (Business letters)                                

1. Mulya Suchi 
2. Adesh
3. Shikayathi
4. Bhugtan

Level of knowledge: Conceptual

Utbhav,Vikas aur paramparaein

Pramukh Sangeethkar-1.Bhimsen Joshi 2.Gulam Ali 3.Pandit Ravishankar 4. Bismillah Khan.

1. Kavya Sankalan - ‘Samakaleen Hindi Kavitha’ (Collection of Poems)Ed. by Dr. N Mohanan.

1. Abhinav Patra-Vyavahar -Dr.Paramanand Gupta

2. Vanijya Hindi By A.R.Narti1.A Hand Book of Translation Studies By Das Bijay Kumar

3. Anuvad Evam Sanchar – Dr Pooranchand Tantan, Rajpal and Son’s, Kashmiri Gate, New Delhi – 110006

4. Anuvad Vignan By Bholanath Tiwari

CIA-2(Mid semester examination)-50 marks

CIA-3(Digital learning-Creating article in Hindi Wikipedia )-20 marks

End sem examination-50 marks

Course Description: “Minna No Nihongo” equips learners with the vital knowledge they need for situational conversations with other individuals in Japanese and guides them to communicate and carry out tasks in Japanese. Since language learning goes hand in hand with culture, this course helps the learners understand Japanese culture.

Course Objectives: “Minna No Nihongo” aims to teach basic greetings, ask situational questions about daily life, express emotions, ideas, & wishes, talk about hobbies, work, and other activities, make & accept invitations, and the like.

• Doing a self-introduction
• Hiragana script
• Katakana script

• Sentence formation
• Asking questions
• Using demonstratives
• Telling time

• Telling time                                                                         
• Making and refusing invitations
• ·Giving & receiving actions
• Describing people, things, & places

• Talk about location, existence, wants, desires                                                                          
• Expressing quantities

·    Identifying, reading, and writing 50 Kanji                 

The course is taught in the  I Semester for BA/B.Sc. students. The selected Poems (Vachanas & Keerthanas ) from Medieval Literature  & Modern Kannada ( Navodaya)  literature are prescribed.  Texts will help students to understand the writings of  Poets as well as  story writers. Short stories of Sara Abubakar, Ravindranath Tagore, and K.P. Poornachandra Tejaswi  & Folk tales are prescribed. The syllabus will extend the concerns of family, family relationship, social justice and marginalization. Students should be able to comprehend and respond with grammatical accuracy to spoken and written Kannada as well as to demonstrate cultural awareness.

1.      Vachanagalu

(a) Devaradasimayya

(b) Basavanna

(c) Allamaprabhu

(d) Akkamahadvi

(e) Gajesha Masaniyya

(f) Aydakki Lakkamma

2.      Keerthanegalu

(a)    Purandaradasa

(b)   Kanakadasa

3.      B.M.Srikantiah- Kariheggadeya Magalu 

4.      Mumbai Jataka- G.S. Shivarudrappa

1. Chappaligalu- Sa Ra Abubakar

2. Mandannana Marriage- Poornachandra Tejaswi

3. Giliya Kathe- Ravindranatha Tagore

4. Dheerakumara- Janapada Kathe

1.      Translation ( Passages from English to Kannada & Kannada to English) 

2.      Usage of alphabets in different contexts:  

3.      l & L

4.      a  & H

5.      n & N

6.      Hrasva and Deergha  alphabets

7.    Ottaksharas

1.      Basavannanavara vachanagalu: L. Basavarjaju
2.      Akkana vachanagalu: L. Basavarajau
3.      Allamana Vachanagalu; L . Basavaraju
4.      Purandara Sahitya Darshana: (Volume 1-2-3-4) S.K. Ramachandra Rao
5.      Kanaka Sahitya Darshana-. D. Javaregowda
6.      Kannada Sanna Kathegala Olavu- Giraddi Govindaraja

2.      Sharanara Anubhava Sahitya- H. Thipperudraswamy

3.      Vachana Kammata: (Ed)  K. Marulasiddappa and K. R. Nagaraj

4.      Basavanna: M. Chidananda Murthy

5.      Kanaka Kirana: Ka.Ta. Chikkanna

6.      Kannada Sanna Kathegalu: G.H. Nayak

CIA-2 Mid Semester Exams (50 Marks)

CIA-3 Writing articles on Gender Eruality  (20 Marks) 

End Semester Exams ( 50 Marks) 

Course description: Korean Level I is for Non-Native speakers to learn basic Korean language and to develop their knowledge

as well as their communicative skills so as to be able to respond in simple every day contexts.

 Course Objective:

●        Part I presents four lessons on the Korean writing system.

●        Part II provides four preparatory lessons, each containing two conversation tasks and two communicative tasks which introduce the speaking dimension

●        Part III consists of six core lessons, each containing three conversation tasks and two communicative tasks, as well as related reading and listening comprehension activities to further enhance the learner’s communication skills

●        Korean culture is introduced in each lesson.

Hangeul 1: Recognition and Identification of vowels and Consonants

Hangeul 2: Reading and writing of syllables and short words

Hangeul 3: Reading of single final consonants

                   and double final consonants

Hangeul 4: Some useful expressions before preparatory lessons begin

Preparatory I: Self introduction, Introducing another person

                       Grammar (to be-am, is, are)

Preparatory II: Asking the name of things, Asking about possessions

                        Grammar (This/That/What is this?)

Preparatory III: Ordering in a cafeteria, Buying things in a stationery store

                         Grammar (to have/Korean numbers/How many things)

Preparatory IV: Talking about the location of a person and a building

                          Grammar (Subject marker/Place marker/Where)

Lesson 1: Asking for a telephone number/Making a phone call

                Reading & speaking/Listening & speaking

                Grammar (Sino-Korean numbers/How much is it? /what number/what date)

Lesson 2: Talking about daily routines

                Reading & speaking/ Listening & speaking

                Grammar (Sentence ending -informal polite style; Presence tense/what time

                Time marker/Place marker)

Lesson 3: Talking about daily life and plans for the week

                Reading & speaking /Listening & speaking

                Grammar (Sentence ending of informal polite style/Object marker/Place marker

Lesson 4: Talking about past events

                Reading & speaking/Listening & speaking

                Grammar (Pre-sentence ending of the past tense/Negation-not/Marker-also, too

                Irregular verbs/adjectives)

Lesson 5: Talking about the location of an object/Giving the reason for going somewhere

                 Reading & speaking/Listening & speaking

                 Grammar (Words for location)

Lesson 6: Asking how to use public transportation

                Reading & speaking/Listening & speaking

                Grammar (How/By means of/from, to/Sentence ending of formal polite style)

2.     “Korean for Non-Native Speakers: Workbook 1A”, Korean Language Education Center, Sogang University

3.     Korean Culture 77

Course description:

To teach verbal communication through grammar, vocabulary and exercises.

Teaching of language to form sentences and progress towards paragraph writing.

Teaching of language for dialogue writing in given situation presenting oneself

To talk about daily routine

Telling the time

Comprehension

Speaking skills

Reflexive verbs

Conjugations

Uses: sentences

Daily routine

Telling time

Dialogue Writing

In the cafeteria

At the restaurant

In the class

At the bus station, etc.

Irregular verb conjugation

Uses: sentences

Conditional tense for being more courteous and polite

Uses of auxiliary verbs

Conjugation

Sentences

Gerunds

Uses

Conjugation

Auxiliary verbs for gerunds

Service-learning is an experiential learning pedagogy which happens outside the classrooms wherein students learn and develop civic knowledge and skills by actively participating in activities connected to a social cause. In order to nurture student's holistic development and to make an effective contribution to the society in a dynamic environment, the Department of Professional Studies, has introduced Service learning as a skill based 30 hours 2 credit course in the second semester of undergraduate programme.

The five components of the course include investigation, planning & preparation, action & reciprocity, reflection, demonstration of results and celebration. Students will be divided in to small groups under a faculty mentor who will guide and monitor the service-learning activities undertaken by each group. Each group will identify an activity focusing on some needs of the community which they will undertake and complete during the second semester. At the end of the semester, the students must prepare a report on the work done and also make a presentation using multimedia in which they will highlight their individual research and the project itself.

The five components of the course include investigation, planning & preparation, action & reciprocity, reflection, demonstration of results and celebration. Students will be divided in to small groups under a faculty mentor who will guide and monitor the service-learning activities undertaken by each group. Each group will identify an activity focusing on some needs of the community which they will undertake and complete during the second semester. At the end of the semester, the students must prepare a report on the work done and also make a presentation using multimedia in which they will highlight their individual research and the project itself. 

1. Project Report : 20 

2. Presentation and Viva: 25 

3. Attendance: 5 

(Total : 50 marks)  

This course extends the learners’ knowledge in Financial Accounting by providing them with an overview of the legal requirements for the presentation of financial statements for Indian companies with respect to various forms of corporate reorganisations and special circumstances, internal reconstruction through capital reduction, business combinations, holding companies, and liquidation of companies.

Bonus Shares: meaning; characteristics of bonus shares; circumstances for issue; statutory provisions, including SEBI guidelines; reserves available/ not available for issue of bonus shares; accounting treatment.

Equity shares with differential rights, Introduction to accounting for employee stock options, Buyback of equity shares: meaning; advantages; limitations prescribed under the Companies Act, 2013; transfer to Capital Redemption Reserve; accounting treatment; preparation of Balance Sheet after buyback

Redemption of preference shares: statutory provisions; arranging for cash for the purpose of redemption, including fresh issue of shares; transfer to Capital Redemption Reserve; treatment regarding premium on redemption; preparation of Balance Sheet after redemption.

Redemption of debentures: liability to create Debenture Redemption Reserve (DRR); investment of DRR; methods of redemption—payment in lump sum, payment in installments, purchase in open market; simple problems

Meaning of capital reduction; statutory provisions, Problems on accounting for a scheme of internal reconstruction based on capital reduction, including re-organization through surrender of shares, Preparation of Balance Sheet after reconstruction

Introduction; meaning of business combinations; accounting procedure, Computation of purchase consideration, Accounting entries in the books of the acquirer /transferor and acquirer/transferee companies

Meaning of holding and subsidiary company; concept of ‘control’ vs. legal ownership; need to prepare consolidated financial statements, Pre-acquisition and post-acquisition profits and reserves; problems on computation of cost of control, minority Interest, and preparation of Consolidated Balance Sheet for a holding company with one subsidiary, Accounting treatment for:  elimination of common transactions/mutual owing; unrealized profit on stock

1. Advanced Accounting. (2021). Institute of Chartered Accountants of India.
2. S. N. Maheshwari & S. K. Maheshwari – Advanced Accountancy
3. M. A. Arulanandam& K. S. Raman – Advanced Accountancy

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.

Mathematics and Statistics skills and tools play a vital role in helping business leaders understand key functions within and external to a company. This course provides basic knowledge of mathematical and statistical concepts and theories that will help students to increase their reasoning, analytical, decision-making and problem-solving skills. It also enables students to grasp the fundamentals of Statistics for interpreting business data

Formulation of linear programming problems (LPP), Graphical solution to LPPs, transportation problems – North-west corner rule, Least cost method and Vogel’s approximation method, assignment problems.

Introduction to functions and limit (concept only).Differentiation. Derivatives of xn, ex, ax, log(x).Laws of derivatives for sum, product and quotient. Applications of derivatives. Maxima and Minima (statement of sufficient conditions in terms of first and second order derivatives).Simple applications in Economics and Commerce

Simple and compound interest. Annuities, types of annuities - Present values and accumulated values of these annuities

Meaning of Statistics, collection of data – primary and secondary data, construction of table, frequency distribution of discrete and continuous variables, cumulative frequency distribution, representation of data using bar chart and pie chart, graphical representation of frequency distribution by histogram, frequency polygon and ogives

Arithmetic mean, positional averages – mode, median and partition values –quartiles, deciles, and percentiles, measure of variations –Range, quartile deviation, mean deviation, standard deviation and their coefficient.

Meaning, types, probable error, Karl Pearson’s and Spearman’s rank correlation(excluding bivariate and multi correlation), Regression equation and coefficients, properties and coefficient of determination

Random experiment, sample space and event, addition and multiplication rules of probability, random variable - discrete and continuous, continuous distribution - normal distribution

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.

This course will introduce students to the structure of Indian Financial system and provide an overview of various financial services and functioning of financial markets. It provides an understanding of the functions, and operations of the financial markets and institutions operating in India. It explains the role of financial system on economic development. Various conceptual issues related to risk and return, the role of regulatory bodies, mechanism of commercial banking, operations of insurance companies and mutual funds are discussed elaborately. The course provides a comprehensive overview and systematic evaluation of the mainstream markets of various financial instruments.

Introduction, Meaning, Objectives and importance, Functions, Structure of Indian Financial system - its Evolution

Money Market: Meaning, Functions, Players and intermediaries, Instruments - treasury bills, commercial paper, commercial bills, certificate of deposit, Call money market, Corporate funding through money market

Capital Market: Meaning, Relevance of capital market to corporate finance, Components of capital market, Primary and Secondary markets, Role of stock exchanges in India, SEBI and investor protection

Primary Market: Meaning, Constituents, Instruments, Financial intermediaries, Issue process, Fixed pricing, Book building and its process, Sourcing from international capital markets, Corporate requirements of listing and other issue procedures and regulations as prescribed under Companies Act and SEBI Regulations, Different types of Prospectuses used in corporate IPO, Marketing initiatives for IPO. Preparation of prospectus

Secondary Market: Meaning, Development of secondary markets in India, Constituents stock exchanges and its functions, Listing compliances as per SEBI guideline, Brokers, Functions of trading and settlement procedure-Stock Exchanges in India-BSE, NSE, OTCEI, Internet trading, Commodity, currency and other emerging exchanges.

Organization, Regulatory frame work, Association of Mutual Funds in India, Types, Net Asset Value, Structure and size of investment.

Merchant Banking: Project appraisal, Designing capital structure and instruments, Institutional placement, Debt syndication, Regulation of merchant bankers

Credit Rating: Introduction, Regulatory framework, Credit rating agencies, Rating process and methodology, Rating symbols , credit rating of money market instruments, venture capital services- meaning, types, process

Venture capital financing and Factoring services, Meaning and process, Forfeiting services