CHRIST (Deemed to University), Bangalore

DEPARTMENT OF COMMERCE

School of Commerce, Finance and Accountancy

Syllabus for
Bachelor of Commerce (Strategic Finance Honours)
Academic Year  (2021)

 
1 Semester - 2021 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
AEN121 ADDITIONAL ENGLISH Ability Enhancement Compulsory Course 3 3 100
COSF131 FINANCIAL ACCOUNTING Core Courses 4 4 100
COSF132 BUSINESS LAW Core Courses 4 4 100
COSF133 BUSINESS ENVIRONMENT Core Courses 4 4 100
COSF134 BUSINESS ECONOMICS-I Core Courses 4 4 100
ENG121 ENGLISH - I Ability Enhancement Compulsory Course 3 2 100
FRN121 FRENCH Ability Enhancement Compulsory Course 3 3 100
HIN122 HINDI Ability Enhancement Compulsory Course 3 3 100
KAN122 KANNADA Ability Enhancement Compulsory Course 3 03 100
SAN122 SANSKRIT Ability Enhancement Compulsory Course 3 3 100
TAM121 TAMIL Ability Enhancement Compulsory Course 3 3 100
2 Semester - 2021 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
AEN221 ADDITIONAL ENGLISH Ability Enhancement Compulsory Course 3 3 100
COSF231 CORPORATE ACCOUNTING-I Core Courses 4 4 100
COSF232 FINANCIAL PLANNING AND PERFORMANCE MANAGEMENT Core Courses 4 4 100
COSF233 COST MANAGEMENT AND CONTROL Core Courses 4 4 100
COSF234 BUSINESS ECONOMICS-II Core Courses 4 4 100
ENG221 ENGLISH - II Ability Enhancement Compulsory Course 3 2 100
FRN221 FRENCH Ability Enhancement Compulsory Course 3 3 100
HIN222 HINDI Ability Enhancement Compulsory Course 3 3 100
KAN222 KANNADA Ability Enhancement Compulsory Course 3 03 100
SAN222 SANSKRIT Ability Enhancement Compulsory Course 3 3 100
TAM221 TAMIL Ability Enhancement Compulsory Course 3 3 100
3 Semester - 2020 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
COH361A INTRODUCTION TO PUBLIC POLICY Generic Elective 4 04 100
COH361B GRAPHIC DESIGNING Generic Elective 4 04 100
COH361C BASICS OF LAW Generic Elective 4 04 100
COSF331 CORPORATE ACCOUNTING-II Core Courses 4 4 100
COSF332 COMPUTER APPLICATIONS IN BUSINESS Core Courses 4 4 100
COSF333 EXTERNAL FINANCIAL REPORTING Core Courses 4 4 100
COSF334 FINANCIAL DECISION MAKING - I Core Courses 4 4 100
COSF335 FINANCIAL SYSTEMS AND SERVICES Core Courses 4 4 100
COSF381 NGO PROJECT Skill Enhancement Course 0 2 0
4 Semester - 2020 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
COH461A STRESS MANAGEMENT Generic Elective 4 04 100
COH461B WEB DESIGNING Generic Elective 4 04 100
COH461C COMMUNICATION IN BUSINESS Generic Elective 4 04 100
COSF412 ENTREPRENEURSHIP Skill Enhancement Course 2 2 50
COSF431 FINANCIAL DECISION MAKING - II Core Courses 4 4 100
COSF432 DIGITAL MARKETING AND HRM Core Courses 4 4 100
COSF433 PRACTICES OF BANKING AND INSURANCE Core Courses 4 4 100
COSF434 AUDITING AS PER 'GAAS' Core Courses 4 4 100
COSF435 BUSINESS STATISTICS AND MATHEMATICS Core Courses 4 4 100
5 Semester - 2019 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
COH531 RESEARCH METHODOLOGY Core Courses 4 4 100
COH542A FINANCIAL SERVICES AND ALTERNATIVE INVESTMENTS Discipline Specific Elective 4 4 100
COH543A STRATEGIC FINANCIAL MANAGEMENT Discipline Specific Elective 4 4 100
COSF532 TAXATION LAWS I Core Courses 4 4 100
COSF541A FINANCIAL SECURITIES AND DERIVATIVES Discipline Specific Elective 4 04 100
COSF541B ADVANCED FINANCIAL ACCOUNTING Discipline Specific Elective 4 4 100
COSF542B IND AS AND IFRS I Discipline Specific Elective 4 4 100
COSF543B AUDITING AND CORPORATE GOVERNANCE Discipline Specific Elective 4 4 100
COSF581 SUMMER INTERNSHIP Skill Enhancement Course 0 06 150
6 Semester - 2019 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
COH631 BUSINESS ANALYTICS Core Courses 4 4 100
COH641A INTERNATIONAL FINANCE Discipline Specific Elective 4 4 100
COH643A INVESTMENT ANALYSIS AND PORTFOLIO MANAGEMENT Discipline Specific Elective 4 4 100
COSF632 CORPORATE LAWS Core Courses 4 4 100
COSF633 TAXATION LAWS II Core Courses 4 04 100
COSF641B IND AS AND IFRS II Discipline Specific Elective 4 4 100
COSF642A FINANCIAL MODELLING Discipline Specific Elective 4 4 100
COSF642B ACCOUNTING ANALYTICS Discipline Specific Elective 4 04 100
COSF643B FORENSIC AUDIT Discipline Specific Elective 4 4 100
COSF681 RESEARCH WORK Skill Enhancement Course 0 4 100
    

    

Introduction to Program:

CHRIST (Deemed to be University) introduced the BCom (Strategic Finance Honours) programme in June 2018 as a three-year undergraduate degree programme that caters to commerce aspirants who desire to build their professional expertise in financial planning, analysis, control, decision support, and professional ethics – skills that are in demand by organizations around the world. The programme is divided into six semesters and is designed as per the Choice Based Credit System (CBCS) model curriculum prescribed by UGC. It includes core papers, discipline-specific electives, generic electives and skill enhancement courses. Discipline-specific electives offered in the fifth and the sixth semesters are in the following streams: Finance & Investment and Accounting & Auditing. Students are required to undertake research work (research article or report) during the fifth and the sixth semesters.

The BCom (Strategic Finance Honours) programme curriculum is benchmarked with the globally recognised Certified Management Accountant (CMA) certification curriculum awarded by the Institute of Management Accountants (IMA), which is a US-based worldwide association for accountants and financial professionals. The faculty panel for this programme includes professionals with CMA/CPA qualifications and industry experience. The assessment pattern shall be a blend of regular written examinations and online examinations aligned with the professional assessment pattern. This programme would help students pursue and complete the US CMA certification along with or after graduation. The IMA (USA) has awarded Endorsed School status to the BCom (Strategic Finance Honours) programme for meeting IMA’s Higher Education Quality Standards.

Students are also required to complete two inter-disciplinary open elective courses in diverse disciplines [Humanities / Sciences] during the first two years of the programme after regular class hours. Successful completion of two such courses is mandatory for obtaining the BCom (Strategic Finance Honours) degree. Each open elective course will enable students to earn two extra credits.

Programme Outcome/Programme Learning Goals/Programme Learning Outcome:

PO1: Demonstrate professional knowledge and skills required by an accountant or finance professional

PO2: Use accounting skills to analyse the financial position of business

PO3: Employ research-based skills to analyze, synthesize and interpret data

PO4: Apply knowledge of laws, regulations, and standards to comply with statutory requirements

PO5: Apply knowledge of basic concepts and theories in the field of economics, banking, insurance in business context

PO6: Evaluate various financing and investment strategies to meet the financial goals of individuals and businesses

PO7: Use knowledge of digital technology to mobilize resources and construct viable solutions to solve business problems

PO8: Communicate ideas, solutions or arguments to target audience through reports and presentations

PO9: Apply personal, interpersonal and societal skills in personal and professional interactions

PO10: Demonstrate critical thinking skills to navigate the complex business world through consultative decision making

Assesment Pattern

Assessment Pattern (2020 Batch Onwards)

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

a)     For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, English and Generic Elective courses the Internal Assessment and End Semester Ratio is 50:50.

b)    For all papers minimum pass percentage 50%. (Aggregate of Internal+End Semester marks)

c)     For CMA integrated papers

-       CIA1 and 3 Case analysis, Quiz, MCQs

-       CIA2 (MSE and ESE – Lab-based Online examinations)

d)    For other papers the Assessment is as follows:

Assessment

Component

Description

 

Weightage

CIA I

Quizzes, roleplays, objective type tests, written assignments,

discussion forums, article reviews, case analysis etc.

20%

CIAII

Mid-semester writtenexaminationconductedfor2hoursduration

25%

 

CIAIII

Group work consisting of presentations, viva voce, and report

submission.

20%

ESE

Written examination conducted for 2 hours duration

30%

 

Attendance

05%

 

Total

100%

Examination And Assesments

Question Paper Pattern –MSE/CIA 2 and ESE (Other than integrated courses) (Max marks 50) (2020 Batch Onwards) 

Sections

Type

Marks

A

Short Answer Questions-Answer any 5 questions out of 7

5 X2= 10

B

Conceptual/Descriptive Type questions-Answer any 2 questions out of 3

2 x5= 10

C

Analytical/Essay Type Questions-Answer any 2 questions out of 3

2x 10 = 20

D

Case Study-Compulsory question

1x 10 = 10

 

Question paper pattern for online MSE/CIA 2 and ESE (Integrated Courses) (Max marks 50)

Sections

Type

Marks

A

Conceptual MCQs-14 Questions

14x1=14

B

Problem based MCQs 16 Questions

16x1.5=24

C

Essay-1 question

1x12=12

 

AEN121 - ADDITIONAL ENGLISH (2021 Batch)

Total Teaching Hours for Semester:45
No of Lecture Hours/Week:3
Max Marks:100
Credits:3

Course Objectives/Course Description

 

The Additional English course is offered as a second language course and seeks to introduce the students to the nuances of English literature in its varied forms and genres. The students who choose Additional English are generally proficient in the English language. Hence, instead of focusing on introducing them to language, challenging texts in terms of ideas, form, and technique are chosen. Additional English as a course is designed for students in place of a regional language. Non-Resident Indians (NRIs), foreign nationals and students who have not taken Hindi, Kannada, Tamil or French at the Plus 2 or Class XII levels are eligible to choose Additional English. The course is taught for students from different streams, namely, BA, BSc, BCom, and BBA in the first year and for BA, BSc and BCom (Regular) in the second year.

The first year syllabus is an attempt by the Department of English, Christ University to recognize and bring together the polyphonic Indian and Indian sub-continental voices in English in English translation for the Additional English students of the first year. This effort aims to familiarize the students with regional literatures in translation, Indian Writing in English (IWE) and literatures from Pakistan, Nepal and Srilanka, thereby, enabling the students to learn more about Indian culture and ethos through writings from different regions of the country. We have tried to represent in some way or the other the corners of India and the Indian sub-continent in this microcosmic world of short stories, poems and essays

 

There is a prescribed text bookfor the first year students, compiled by the Department of English, Christ University and intended for private circulation.

The first semester has a variety of writing from India, Pakistan and Nepal. The various essays, short stories and poems deal with various socio-economic, cultural and political issues that are relevant to modern day India and the Indian sub-continent and will enable students to comprehend issues of identity-politics, caste, religion, class, and gender. All of the selections either in the manner of their writing, the themes they deal with or the ideologies that govern them are contemporary in relevance and sensibility, whether written by contemporary writers or earlier writers. An important addition to this syllabus is the preponderance of North-Eastern writing which was hitherto not well represented. Excerpts from interviews, autobiographical writings, sports and city narratives are added to this section to introduce students to the varied genres of literature.

The objectives of this course are

to expose students to the rich literary and cultural diversity of  Indian literatures

to sensitise students on the social, political, historical and cultural ethos that has shaped the nation- INDIA

to enable to grasp and appreciate the variety and abundance of Indian writing, of which this compilation is just a passing glance

to learn and appreciate India through association of ideas in the texts and the external contexts (BhashaUtsav will be an intrinsic help in this endeavour)

  

 

Course Outcome

CO1 CO 2: Understand the cultural, social, religious and ethnic diversities of India they will be able to be analytical and critical of the pluralistic society they live in through the activities and assignments conducted be aware of the dynamics of gender, identity, communalism and politics of this vast nation through its literature.

Unit-1
Teaching Hours:10
Poetry
 

1.      Keki N Daruwala     “Migrations”

 

2.      Kamala Das            “Forest Fire”

 

3.      Agha Shahid Ali      “Snow on the Desert”

 

4.      Eunice D Souza       “Marriages are Made”

Unit-2
Teaching Hours:15
Short Stories
 

1.      Rabindranath Tagore    “Babus of Nayanjore”

 

2.      Ruskin Bond  “He said it with Arsenic”

 

3.      Bhisham Sahni       “The Boss Came to Dinner”

 

4.      N. Kunjamohan Singh    “The Taste of Hilsa”

 

5.      Mohan Thakuri                “Post Script”

Unit-3
Teaching Hours:20
Essays
 

1.      Mahatma Gandhi       “What is True Civilization?” (Excerpts from Hind Swaraj)

 

2.      Ela Bhatt                    “Organising for Change”

 

3.      Sitakant Mahapatra     “Beyond the Ego: New Values for a Global Neighborhood

 

4.      B R Ambedkar             “Waiting for A Visa”

 

Text Books And Reference Books:

Contemporary knowledge of the soci-political situation in the sub-continent

The text book copy "Reading Diversity"

Essential Reading / Recommended Reading

On-line resources to appreciate the text through the Comprehension Questions

Evaluation Pattern

CIA 1:  Classroom assignment for 20 marks keeping in mind the objectives and learning outcomes of the course.

CIA 2: Mid-semester written exam for 50 marks

CIA 3: Collage, tableaus, skits, talk shows, documentaries, Quizzes or any proactive            creative assignments that might help students engage with India as a cultural space. This is to be done keeping in mind the objectives and learning outcomes of the course.

Question Paper Pattern

Mid Semester Exam: 2 hrs

Section A: 4x5= 20

Section B: 2x15=30

Total                  50

 

End Semester Exam: 2 hrs

Section A: 4 x 5 = 20

Section B: 2 x 15= 30

Total                   50

COSF131 - FINANCIAL ACCOUNTING (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

Course Description:

Accounting is referred as the language of business. This course presents the underlying framework and concepts of Financial Accounting in the context of how accounting fits into the overall business environment of contemporary society. This course on Financial Accounting is offered as a compulsory paper in the first semester. Students will learn how accounting is an information development and communication system that supports economic decision-making and provides value to entities and society. As a prerequisite, the students should be having basic knowledge of Accountancy. 

Course Objective:

  • To equip the students with the knowledge of different aspects of accounting including valuation of stock in case of fire.
  • To acquaint the students with accounting for Hire Purchase and Installment Systems.
  • To develop understanding of students in allocation of common expenses and incomes, preparation of final accounts of branches.
  • To familiarize them with the treatment in case of sale of Partnerships.
  • To develop accounting knowledge relating to Royalty accounts.
  • To accustom them with the conversion of single entry to double entry system of maintenance of accounts.

Course Outcome

CO1 : Understand the process of valuation of stock loss in the event of a fire accident and calculate the loss of stock in case of fire break out in the business premises.

CO2: Solve and prepare books of accounts for special transactions like Hire purchase and Installment purchase.

CO3: Prepare accounts for the businesses with different branches.

CO4: Understand the accounting impact of conversion of partnership firms to limited Companies.

CO5: Create books as per double entry system, when information based on single entry system is provided.

Unit-1
Teaching Hours:10
Insurance Claim
 

Level of Knowledge: Conceptual and Working

Introduction – Need – loss of stock policy – preparation of statement to ascertain value of stock on the date of fire – Treatment of salvage – valuation of stocks prior to date of fire – calculation of GP Ratio when GP Ratio is not given – Treatment of Average Clause, Treatment of Abnormal items.

Unit-2
Teaching Hours:10
Accounting for Hire Purchase and Installment Systems
 

Level of Knowledge: Conceptual and Working

Hire Purchase - Meaning - Legal provisions, [including repossession, only theory] - Calculation of interest - when rate of interest and cash price is given - when cash price and total amount payable is given when rate of interest and installments amount are given but cash price is not given - Calculation of cash price under annuity method - Journal entries and Ledger accounts in the books of hire-purchaser and hire-vendor.

Installment system- Meaning - Difference between hire purchase and installment system (Theory only)

Unit-3
Teaching Hours:14
Accounting for Inland Branches
 

Level of Knowledge: Conceptual and Working

Concept of dependent branches, accounting aspects and Debtors system. Independent branches: Concept- Accounting treatment: important adjustment entries.

Unit-4
Teaching Hours:12
Conversion of Single Entry to Double Entry System of Book-keeping
 

Level of Knowledge: Conceptual and Working      

Converting single entry into double entry system - steps in conversion - ascertainment of sales, purchases, stocks, cash and bank balances, capital etc - preparation of final accounts

Unit-5
Teaching Hours:14
Automation in Accounting
 

Meaning of Automation, Automation in Accounting, Impact on Accountants and Industry, Tally, XBRL, Blockchain, Cloud Computing in Accounting, Big Data in Accounting, Robotic Process Automation in Accounting, recent innovations in Accounting: Connected Banking.

 

Skill Development 

  • Preparation of a claim statement with imaginary figures to submit to Insurance Company.
  • List of procedure for filing a fire insurance claim.
  • Collection and recording of Hire Purchase Agreement.
  • Ascertainment of Cash Price and Interest with imaginary figures under Hire Purchase System
  • Collection of transactions relating to any branch and prepare a branch account.
  • List of procedures to be followed in case of conversion of Partnership to Limited Company
Text Books And Reference Books:
  1. Jain &Narang, (2019). Financial Accounting. Mumbai: Kalyani.
  2. Gupta, R.L., & Radhaswamy, M., (2019) Financial Accounting (18ed.). New Delhi: Sultan Chand & Sons.
Essential Reading / Recommended Reading
  1. Maheswari S. N. &Maheswari S. K. (2019). Advanced accountancy. New Delhi: Vikas
  2. Shukla M. C. &Grewall T. S. (2019). Advanced accountancy (15 Ed.). New Delhi: S. Chand
Evaluation Pattern

Assessment Pattern (2020 Batch Onwards)

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

For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, English and Generic Elective courses the Internal Assessment and End Semester Ratio is 50:50.

For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

For CMA integrated papers

CIA 1 and 3 Case analysis, Quiz, MCQs

CIA 2 (MSE and ESE – Lab based Online examinations)

For other papers the Assessment is as follows:

Assessment

Component

Description

 

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments,

discussion forums, article reviews, case analysis etc.

20%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report

submission.

20%

ESE

Written examination conducted for 2 hours duration

30%

Attendance

 

05%

 

Total

100%

COSF132 - BUSINESS LAW (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

Course Description:

The paper deals in detailed knowledge of the major commercial laws of the country. It aims at providing knowledge of the business laws applicable in India and the framework within which business houses are expected to function. As a prerequisite, students should be having a basic knowledge about concepts relating to laws and its amendments.

 Course Objective:

  • To help students understand the concept of agreement and contract as contained in Indian Contract Act 1872 and its different aspects like essential elements of valid contract, different types of contract and breach of contract and its remedies.
  • To make students aware of Law of Special contractssuch as contract of indemnity, guarantee, bailment and contract of agency.
  • To familiarise the students about certain concept of Sale of Goods Act 1930 such as sale and agreement to sell, conditions and warranties and unpaid seller.
  • To teach the different aspects of Consumer Protection Act 2019 such as unfair trade practices and restrictive trade practices.

Course Outcome

CO 1: Differentiate between agreement and contract and to explain different types of contract.

CO 2: Explain the features, modes of creation and rights and duties of parties in case of contract of indemnity, guarantee, bailment and agency.

CO 3: Compare sale and agreement to sell and explain conditions and warranties.

CO 4: Describe the procedure to be followed in filing complaints for different customer grievances under different levels of customer redressal agencies.

Unit-1
Teaching Hours:24
The Indian Contract Act, 1872: General Principle of Law of Contract
 

Level of Knowledge: Conceptual

Introductions to interpretations of Statute (Bare Act and Legal Terminologies);a) Contract – meaning, characteristics and kinds b) Essentials of a valid contract - Offer and acceptance, consideration, contractual capacity, free consent, legality of objects. c) Void agreements d) Discharge of a contract – modes of discharge, breach and remedies against breach of contract e) Contingent contracts f) Quasi - contracts

Unit-2
Teaching Hours:12
The Indian Contract Act, 1872: Law of Special Contracts
 

Level of Knowledge: Conceptual

a) Contract of Indemnity and Guarantee b) Contract of Bailment c) Contract of Agency

Unit-3
Teaching Hours:12
The Sale of Goods Act, 1930
 

Level of Knowledge: Conceptual

Contract of sale, meaning and difference between sale and agreement to sell. b) Conditions and warranties c) Transfer of ownership in goods including sale by a non-owner d) Performance of contract of sale e) Un-paid seller – meaning, rights of an unpaid seller against the goods and the buyer.

Unit-4
Teaching Hours:12
Consumer Protection Act 2019
 

Level of Knowledge: Conceptual

Objects of the Act, rights of consumer, definition – appropriate laboratory, consumer, compliant and complainant, consumer dispute, defect, deficiency, service and restrictive trade practice/unfair trade practice, consumer protection councils – central consumer protection council, state consumer protection council. Consumer grievance redressed machinery – national commission (functions/jurisdiction/powers/relief that can be granted under the act)

Text Books And Reference Books:

N D Kapoor, Elements of Mercantile Law (Latest Edition). New Delhi: Sultan Chand & Sons Publication

Essential Reading / Recommended Reading
  1. M.C. Kuchhal, and VivekKuchhal, Business Law (2010). New Delhi: Vikas Publishing House
  2. Avtar Singh, Business Law (2011).Lucknow: Eastern Book Company
  3. SN Maheshwari and SK Maheshwari.BusinessLaw (2010): National Publishing House: New Delhi.
  4. P C Tulsian and Bharat Tulsian. Business Law (2010). McGraw Hill Education
  5. Sharma, J.P. and SunainaKanojia, Business Laws (2010).New Delhi: Ane Books Pvt. Ltd.,
Evaluation Pattern

Assessment Pattern (2020 Batch Onwards)

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

For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, English and Generic Elective courses the Internal Assessment and End Semester Ratio is 50:50.

For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

For CMA integrated papers

CIA 1 and 3 Case analysis, Quiz, MCQs

CIA 2 (MSE and ESE – Lab based Online examinations)

For other papers the Assessment is as follows:

Assessment

Component

Description

 

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments,

discussion forums, article reviews, case analysis etc.

20%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report

submission.

20%

ESE

Written examination conducted for 2 hours duration

30%

Attendance

 

05%

 

Total

100%

 

COSF133 - BUSINESS ENVIRONMENT (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

Course Description:

This course provides the knowledge base for understanding and analyzing the impact of external and internal environment on business organisation. The main objective of the course is to impart students with the knowledge on the concepts and elements under Economical, Legal, Natural, Technological, Political, Socio-Cultural and Global Environment. The Course also provides thorough knowledge to students about the different policies and regulations being followed in India and also about the techniques of environment analysis as a foundation to corporate strategy, and as a prerequisite the students must know the basic environmental factors affecting the business and knowledge about business management. This course will also provide real life case studies or incident to students to understand and develop problem solving skill and technique to overcome the issues.

Course Objectives:

  • To provide domain expertise and a comprehensive understanding to students on all aspects relating to business and factors affecting business (PESTLE).
  • To make students understand about the different policies and company regulations.
  • To acquaint students with analytical and critical thinking skills by teaching the techniques of environment scanning, business analysis and corporate strategies.
  • To help students understand about the global and local business cultural environment and provide corporate awareness about social responsibility, ethics and governance.
  • To develop problem solving and practical thinking skills by discussing various case studies related to factual business environment situation and to apply the knowledge in finding solutions for the same.

Course Outcome

CO1: Describe the nature and scope of business.

CO2: Explain the process of environmental scanning and analysis.

CO3: Analyze the impact of technology on society, economy, and on an individual plant.

CO4: Understand the Indian industrial policies and regulations.

CO5: Describe the interface between socio-culture and business organisation.

CO6: Explain how an organization implements social responsibility actions and adapt to corporate governance.

Unit-1
Teaching Hours:12
Conceptual Framework of Business Environment
 

Level of Knowledge: Basic and Conceptual

Concept, Significance, and Nature of Business Environment – Internal, External, Micro and Macro; Environmental Analysis-Concept, Process, Limitation, Techniques of environmental analysis and Strategic Management (VRIO framework, Porter’s five force model, Need Gap analysis, SWOT Analysis, QUEST, Blue ocean Strategy and PESTLE).

Unit-2
Teaching Hours:12
Economic Environment and Legal Environment
 

Level of Knowledge: Basic and Conceptual

Economic Environment: Concept of Economic system, Objectives, Industrial policy 1991 (Industrial Licensing, Foreign Investment, Foreign Technology Agreements, Public Sector Policy and MRTP Act); NITI Aayog, Functions and initiative; Effect of recession on Business and remedies; Legal Environment: Company regulatory legislation in India, Competition Act and its salient features, FEMA, Monetary policy, Fiscal policy and Latest EXIM policy.

Unit-3
Teaching Hours:12
Natural Environment and Technological Environment
 

Level of Knowledge: Basic and Conceptual

Natural Environment: Meaning and significance, Natural environmental factors affecting business, The Environment Protection Act 1986; National Green Tribunal Act 2010; Paris Climate Agreement. Technological Environment: Innovation, Technological leadership and followership, Sources of technological dynamics, Technology and competitive advantage, Transfer of technology and its problems, Management of technology, Impact of technology on business and society (Artificial Intelligence and Augmented Reality, Big Data, Internet of Things).

Unit-4
Teaching Hours:12
Political Environment and Socio-Cultural Environment
 

Level of Knowledge: Basic and Conceptual

Political Environment: Three political institutions: Legislature, Executive and Judiciary, Brief note on Fundamental rights and Duties, Rationale and extent of state intervention, Role of Government – Regulatory, Promotional and Entrepreneurial, Government’s responsibility to business, Business’s responsibility to Government; Brief overview about Make in India and Start Up India. Socio-Cultural Environment: Corporate Social responsibility of business- Business Ethics and Corporate Governance, Social audit, impact of culture on business.

Unit-5
Teaching Hours:12
Global Environment
 

Level of Knowledge: Basic and Conceptual

Internationalization: Stages and Orientation, Modes of entry into international business; Benefits and problems from MNCs, New Foreign Direct Investment policy of India; World Trade Organization-Objectives and principles, implications for India; Trading Blocks-Meaning and types; International Political environment and associated risks; International Economic environment – recent trends in world trade in goods and services; Socio-Cultural complexities of international business; Legal Dimensions in International Business.

Text Books And Reference Books:

1. K. Ashwathappa, Essentials of Business Environment, Bangalore: Himalaya publications.

Essential Reading / Recommended Reading

 

  1. Francis Cherunilam, Business Environment, Mumbai: Himalaya publishing house. (Latest Edition)
  2. S.K. Mishra, Economic Environment, Delhi: Himalaya publishing house. (Latest Edition)
  3. K Chidambaram, Business Environment, Vikas Publications. (Latest Edition)

 

Evaluation Pattern

Assessment Pattern (2020 Batch Onwards)

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

For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, English and Generic Elective courses the Internal Assessment and End Semester Ratio is 50:50.

For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

For CMA integrated papers

CIA 1 and 3 Case analysis, Quiz, MCQs

CIA 2 (MSE and ESE – Lab based Online examinations)

For other papers the Assessment is as follows:

Assessment

Component

Description

 

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments,

discussion forums, article reviews, case analysis etc.

20%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report

submission.

20%

ESE

Written examination conducted for 2 hours duration

30%

Attendance

 

05%

 

Total

100%

 

COSF134 - BUSINESS ECONOMICS-I (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

Course Description

The approach of this paper is to study the behaviour of an economic unit and the analysis is generally static and in partial equilibrium with the framework. The modules incorporated in this paper deal with the nature and scope of economics, the theory of consumer behavior, analysis of production function and equilibrium of a producer, the price formation in different markets structures and the equilibrium of a firm and industry. As a prerequisite, the students should have basic knowledge about the concepts relating to micro economics.

Course Objective:

  • To make students learn the basic economic concepts and theories of economics like consumer behavior, behavior of firms and market equilibrium.
  • To develop the conceptual foundations and analytical methods used in micro economics;
  • To develop among students the ability to understand and appreciate the economic theories and their application in real economic life.

Course Outcome

CO1: Develop the conceptual foundations and analytical methods used in microeconomics

CO2: Develop the ability to understand and appreciate the economic theories and their application in real economic life

CO3: Understand the role of prices in allocating scarce resources in market economies and explain the consequences of government policies in the form of price controls

CO4: Critically analyse positive as well as normative view points on concepts of market failure and the need for government intervention

Unit-1
Teaching Hours:10
Basic Concepts
 

Level of Knowledge: Conceptual

Ten principles of economics: How people make decisions, how people interact and how the economy as a whole works- Role of observations and theory in economics- Role of assumptions- Role of Economic models- Wants and resources; Problem of choice, Production Possibility Frontier; Opportunity cost; Basic economic problems common to all economies.

Unit-2
Teaching Hours:11
The Market Forces of Demand and supply
 

Level of Knowledge: Conceptual

Law of demand, Reasons for the downward slope of the demand curve. Exceptions to the law; Changes in demand; Elasticity of Demand- Degrees of price elasticity with diagrams; Factors determining price elasticity, methods of measurement. Income elasticity demand; Cross elasticity demand; Demand forecasting- Methods; Laws of supply, Changes in supply- Consumers, Producers and the Efficiency of the Markets: Consumer’s surplus (Marshall), Producer surplus and Market efficiency- Externalities and Market inefficiency- Public goods and common resources.

Unit-3
Teaching Hours:12
Theory of Consumer Choice and New Frontiers in Microeconomics
 

Level of Knowledge: Conceptual

Cardinal utility analysis; Law of diminishing marginal utility; Consumer’s surplus (Marshall), Ordinal utility analysis. Indifference curves- Properties, consumer’s equilibrium, Price effect, Income effect and substitution effect.

Unit-4
Teaching Hours:12
Theory of Production and Cost
 

Level of Knowledge: Conceptual

Production function; Law of variable proportions; Laws of returns, Economies of scale; Producer’s Equilibrium with the help of iso-quants and iso-cost lines. Cost function- Important cost concepts. Short run and long run cost analysis (traditional theory) Modern theory of cost- Long run and short run. Revenue analysis. AR and MR.

Unit-5
Teaching Hours:15
Product Pricing and Factor Pricing
 

Level of Knowledge: Conceptual

Market structure- Perfect competition, Price and output determination- Role of time element in market price determination. Monopoly- Price output determination, Price discrimination Monopolistic Competition. Price and Output determination. Selling costs. Product differentiation- oligopoly; Price determination (collusive pricing, price leadership).

Text Books And Reference Books:

1.       N. Gregory Mankiw (2012). Principles of Microeconomics (4 ed). Cengage Learning India.

2.     The Core Team (2017) The Economy: Economics for a Changing World, Oxford University Press

Essential Reading / Recommended Reading

1.       Lipsey, R.G. and K.A. Chrystal (2011).Principles of Economics (IX ed.).Oxford University Press: Oxford

2.       Ramsfield, E. (2012). Micro Economics (IX ed.). New York: W.W Norton and company.

3.       Ray, N.C. (2014).An introduction to Microeconomics, Macmillan Company of India Ltd: New Delhi

4.       Samuelson, PA and W.D. Hague (2012).A textbook of Economic Theory. ELBS Longman group: London.

Evaluation Pattern

Assessment Pattern (2020 Batch Onwards)

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

For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, English and Generic Elective courses the Internal Assessment and End Semester Ratio is 50:50.

For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

For CMA integrated papers

CIA 1 and 3 Case analysis, Quiz, MCQs

CIA 2 (MSE and ESE – Lab based Online examinations)

For other papers the Assessment is as follows:

Assessment

Component

Description

 

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments,

discussion forums, article reviews, case analysis etc.

20%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report

submission.

20%

ESE

Written examination conducted for 2 hours duration

30%

Attendance

 

05%

 

Total

100%

 

ENG121 - ENGLISH - I (2021 Batch)

Total Teaching Hours for Semester:45
No of Lecture Hours/Week:3
Max Marks:100
Credits:2

Course Objectives/Course Description

 
  • 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.

Course Outcome

CO1: Understand how to engage with texts from various countries, historical, cultural specificities and politics

CO2: Understand and develop the ability to reflect upon and comment on texts with various themes

CO3: Develop an analytical and critical bent of mind to compare and analyze the various literature they read and discuss in class

CO4: Develop the ability to communicate both orally and in writing for various purposes

Unit-1
Teaching Hours:6
Unit 1 1. The Happy Prince By Oscar Wilde 2. Shakespeare Sonnet 18
 

Unit-1
Teaching Hours:6
language
 

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

 

Unit-2
Teaching Hours:6
unit 2
 

1. Why We Travel-Pico Iyer

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

 

Unit-2
Teaching Hours:6
language
 

sentence fragments, dangling modifiers, faulty parallelism,

Unit-3
Teaching Hours:6
language
 

Note taking

Unit-3
Teaching Hours:6
unit 3
 

1. Thinking Like a Mountain

By Aldo Leopold

2. Short Text: On Cutting a Tree

By Gieve Patel

Unit-4
Teaching Hours:6
unit 4
 

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

By Rev Dr Tveit

 

2. Poem: Holy Willie's Prayer

By Robert Burns

Unit-4
Teaching Hours:6
language
 

Paragraph writing

Unit-5
Teaching Hours:6
Language
 

Newspaper report

Unit-5
Teaching Hours:6
unit 5
 

1. The Story of B24

By Sir Arthur Conan Doyle

 2. Short Text: Aarushi Murder case 

 

Unit-6
Teaching Hours:6
unit 6
 

1.Long text:My Story- Nicole DeFreece

 

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

 

Unit-6
Teaching Hours:6
Language
 

Essay writing

Unit-7
Teaching Hours:6
unit 7
 

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

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

Unit-7
Teaching Hours:6
Language
 

Paraphrasing and interpretation skills

Unit-8
Teaching Hours:3
visual text
 

Visual Text: Before the Flood

Text Books And Reference Books:

ENGlogue 1

Essential Reading / Recommended Reading

Addfitional  material as per teacher manual will be provided by the teachers

Evaluation Pattern

CIA 1=20

CIA 2=50 

CIA 3= 20 

ESE= 50 marks online and 50 marks written exam

FRN121 - FRENCH (2021 Batch)

Total Teaching Hours for Semester:45
No of Lecture Hours/Week:3
Max Marks:100
Credits:3

Course Objectives/Course Description

 

French as a second language in the UG program. The method Génération A1 consists of a student's book and an activity book, both included in the digital manual. It consists of 6 units preceded by an initial section of 'Welcome'. The structure of each unit marks a real learning journey.

 

Course Objectives

·       To develop linguistic competencies and sharpen oral and written communicative skills

·       To familiarize learners to certain aspects of francophone civilization.

·       To enable learners to engage in simple everyday situations

Course Outcome

CO 1: To familiarize students with communicative French

CO 2: To equip students with proper comprehensive skill of listening and writing

CO 3: To make students read, write, speak and listen to French lessons

CO 4: To make students speak and read French texts

CO 5: To enable students to learn French words.

Unit-1
Teaching Hours:10
I discover
 

Lesson 1: Good Morning, how are you?

 Lexicon – Countries and nationalities, domestic animals, days of the week

 Grammar -Subject pronouns, verbs ‘to be’ and ‘to have’, definite and indefinite articles

 Speech acts – Greeting, asking how one is

 

Lesson 2: Hello, my name is Agnes.

Lexicon – Months of the year, numbers 0-69, the family

Grammar – Formation of the feminine / plural, possessive adjectives

Speech acts -Introducing oneself and others, asking and saying dates

 

Unit-2
Teaching Hours:5
Les fables de la Fontaine
 

La cigale et la fourmis (The grasshopper and the ant)

Unit-3
Teaching Hours:10
Culture: Physical and Political France
 

 

Lesson 1: Who is it?

Lexicon - Professions

Grammar – Formation of the feminine, interrogative /negative phrases, it is

Speech acts – Asking and answering politely

   
 

Lesson 2: In my bag, I have......

Lexicon – Some objects, identity card

Grammar – First group verbs, verbs ‘to go’ and ‘to come’

Speech acts – Asking personal information

 

 

Unit-4
Teaching Hours:5
Les fables de la Fontaine
 

Le renard et le corbeau (The fox and the crow)

Unit-5
Teaching Hours:10
Video Workshop: How cute he is!
 

 

Lesson 1: How is he?

Lexicon – The physical aspect, character

Grammar – The formation of the feminine, contracted articles, tonique pronouns, there

                    is/are, interrogative adverbs

Speech acts – Describing the physical aspects and the character

   
 

Lesson 2: Hello?

Lexicon – Prepositions of place, numbers from 70

Grammar – Numbers, prepositions of place, second group verbs, verb ‘to do’

Speech acts – Speaking on the phone                                                                              

 

Unit-6
Teaching Hours:5
Visual text
 

A French movie

Text Books And Reference Books:

1. Cocton, Marie-Noelle. Génération A1. Paris : Didier, 2016 

      2.  De Lafontaine, Jean. Les Fables de la Fontaine.

           Paris, 1668

Essential Reading / Recommended Reading

French websites like Bonjour de France, Fluent U French, Learn French Lab, Point du FLE etc

Evaluation Pattern

Assessment Pattern

CIA (Weight)

ESE (Weight)

CIA 1 – Assignments / Letter writing / Film review

10%

 

CIA 2 –Mid Sem Exam

25%

 

CIA 3 – Quiz / Role Play / Theatre / Creative projects 

10%

 

Attendance

05%

 

End Sem Exam

 

50%

Total

50%

50%

HIN122 - HINDI (2021 Batch)

Total Teaching Hours for Semester:45
No of Lecture Hours/Week:3
Max Marks:100
Credits:3

Course Objectives/Course Description

 

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

 

Course Outcome

CO1 : Improve basic research skills.

CO2: Improve the analytical skills through critical analysis of the poems.

CO3: Understand the different aspects of Hindustani musical traditions.

CO4: Enhance the translation skills.

Unit-1
Teaching Hours:15
Kavya Sankalan - Samakaleen Hindi Kavitha. (An anthology of contemporary Hindi poems), Kabir ke Dohe and Sur Ke Pad
 

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

Level of knowledge: Analytical

Unit-1
Teaching Hours:15
Hindustani Music
 

Gazal Ki Parampara and Pramukh kalakar

Unit-2
Teaching Hours:10
Translation- practice
 


                  

Translation-Practice English to Hindi and vise- versa

Level of knowledge:Basic                                           

Unit-3
Teaching Hours:10
Patra Lekhan --Vyavasaik Patra Vyavhar (Business letters)
 

Vyavasaik Patra Vyavhar (Business letters)                                

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

Level of knowledge: Conceptual

Unit-4
Teaching Hours:10
Hindusthani Sangeeth-parampara evam pramukh kalakar
 

Utbhav,Vikas aur paramparaein

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

Text Books And Reference Books:

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

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

Evaluation Pattern

CIA-1(Digital learning-Editing of Hindi article in Hindi Wikipedia)-20 marks

CIA-2(Mid semester examination)-50 marks

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

End sem examination-50 marks

KAN122 - KANNADA (2021 Batch)

Total Teaching Hours for Semester:45
No of Lecture Hours/Week:3
Max Marks:100
Credits:03

Course Objectives/Course Description

 

The selected Poems are prescribed from 10 Century to 21 Century belong to old, Medieval and Modern period. The syllabus will extend the concerns of family, relationship, social justice and marginalized in the society. Through the prescribed text students can compose poems and able to make  understand of the language style, compositition of literature and the culture of that age. The prescribed short stories are exposed to the world of Kannada fiction particularly modern Kannada short stories.  Students are well versed in creative writings like Poetry, Play, short story Essays etc. 

 

Course Outcome

CO1: Able to acquire the poetic aspects and styles of writing from 10th century to 21st century.

CO2: To increase the capacity of understanding and appreciating the poetry as a literary art

CO3: Able to compose own poems, to analyse and criticize them.

CO4: To make Students well-versed in creative writing like poetry, play, short story and essays.

CO5: Students will acquire proficiency in the language, communication and functional aspects.

Unit-1
Teaching Hours:20
Poetry - Old & Medieval Poetries
 

1.      Pampa-Bharata Bahubali Prasanga

2.      Janna- Chitramapatre Ramate Naari

3.      Raghavanka- Purada Punyam Purusha Roopinde Pogutide

4.      Devaradasimayya  

5.      Basavanna  

6.      Akkamahadevei

7.      Allamaprabhu

8.      Urilingapeddi

9.      Purandara Dasa

10.  Kanakadasa

11.  Vadiraja  

Unit-2
Teaching Hours:15
Modern Poetries
 

 1.B.M.Shree- Kaarihrggadeya Magalu

 2.Bendre- Hakki Haarutide Nodidira

 3. Gopala Krishna Adiga- Neharu Nivruttaraguvudill

 4. G.S Shivarudrappa – Mumbai Jaataka

 5. T Yellappa- Avaru Mattu Naavu

 6. Muktayakka- Mooru Mukhagalu

 

Unit-3
Teaching Hours:10
Language Skills
 

Language Skills

 

     1.  A- H, L-l, N-n, Hrasva- Deerga, Ottakshara, Joining of words

     2. Business Terms.

 
Text Books And Reference Books:

        1.  Adipurana- Pampa

       2. Yashodhara Charite- Janna

       3. Harishchandra Kavya- Raghavanka

       4. Shree Sahitya- B M Shreekantaiah



Essential Reading / Recommended Reading

1. Pampa Ondu Adhyayana- G S Shivarudrappa

2. Vachana Chandrike- L Basavaraju

3. Purandara Sahitya Darshana- S K Ramachandra Rao

 

 

 

 

Evaluation Pattern

CIA-1 - Test in the Google Class -20 Marks

CIA-2 Mid Semester Examination- 50 Marks

CIA-3 Submission in the Google Class - 20 Marks

End Semester Examination- 50 Marks

SAN122 - SANSKRIT (2021 Batch)

Total Teaching Hours for Semester:45
No of Lecture Hours/Week:3
Max Marks:100
Credits:3

Course Objectives/Course Description

 

Shishupalavadha is considered one of the six model mahakavyas. It is based on an episode of the Mahabharata in which King Shishupala insults the hero-Lord Krishna, who beheads him in the ensuing duel. Comprising 20 cantos, the Shishupalavadha has a rich vocabulary that allegedly includes every known word in the Sanskrit language. The 19th canto, which is noted for its complexity, contains a stanza that is identical to the previous stanza if read backward.

Course Outcome

CO1: To familiarize students with some leading classical prose works and the individual literary styles of their authors.

CO2: To acquaint students with socio-cultural conditions of the Indian society as reflected in the prescribed texts.

CO3: To acquire skills in communication.

CO4: To develop logical reasoning skills

CO5: To enhance translation and interpretation skills

Unit-1
Teaching Hours:35
Shishupalavadham of Magha I canto
 

Introduction  shlokas 1 to 60 Shishupalavadha is considered one of the six model mahakavyas. It is based on an episode of the Mahabharata in which King Shishupala insults the hero-Lord Krishna, who beheads him in the ensuing duel. Comprising 20 cantos, the Shishupalavadha has a rich vocabulary that allegedly includes every known word in the Sanskrit language. The 19th canto, which is noted for its complexity, contains a stanza that is identical to the previous stanza if read backward.

Unit-2
Teaching Hours:5
Grammar
 

sandhi prakaranam and lakaras

Unit-3
Teaching Hours:5
Language skills
 

Translation of given passage from english to Sanskrit

writing a compoosition in Sanskrit on the given topics 

Text Books And Reference Books:

1)      Shishupalavadha of Magha

2)      Sanskrit Grammar Translation from English to Sanskrit by M.R. Kale

3)      Sanskrit Grammar Kannada version by Hegde.        

Essential Reading / Recommended Reading

 five Mahakavyas,  origin and development of Kavyas , Authors of Five Mahakavyas

Evaluation Pattern

CIA 1 Wikipedia assignments

CIA 2 Mid semester examinations

CIA 3 Wikipedia assignments

TAM121 - TAMIL (2021 Batch)

Total Teaching Hours for Semester:45
No of Lecture Hours/Week:3
Max Marks:100
Credits:3

Course Objectives/Course Description

 

Poems of Bharatiyar and Bharatidasan and poems by women poets with feminine sensibilities  will initiate the students into the modern period with all its complexities. The short stories by Ambai offers a matured vision of life through a varied characters and situatins. A new concept, Cultural Studies, will take the students beyond prescribed syllabus to include music, theatre, painting and films out of whcih the art form of music is taken up for the first semester.

Course Outcome

CO1: Recall and categorize the concepts of literature.

CO2: Understand the true essence of the texts, and inculcate them in their daily lives.

CO3: Recognize and apply the moral values and ethics in their learning.

CO4: Comprehend the concepts in literature and appreciate the literary text.

Unit-1
Teaching Hours:10
Modern Poetry- Bharathiyar
 

1. Kannan yen sevagan

2. Kannan yen kozhandhai

3. Kannan yen vilayatu pillai

4. Kannan yen kadhalan

5. Kannan yen kadhali

 

Unit-2
Teaching Hours:10
Bharathi dasan
 

1. Kadal

2. Kundram

3. Nyaairu

4. Aal

5. Chittrur

Unit-3
Teaching Hours:10
Contemporary Cultural Issues
 

Prose including reference to contemporary literary issues

1. Oru karupu silanthi udan oru iravu- Ambai

Cultural studies, Indian festivals

Unit-4
Teaching Hours:10
Penniya kavithaigal
 

1.Ottadai -Thamarai

2. Kapinaani thozhudhal- Ponmani vairamutu

3. Yendhan tozha- Subhathra

4. Kadal konda pen puram- Andal priya dharshini

5. Pen- P. Kalpana '

 

 

Unit-5
Teaching Hours:2
Grammer- Language skills
 

Pira mozhi chorkal

Unit-6
Teaching Hours:3
Common topic
 

Isai

Text Books And Reference Books:

 

Malliga, R et al (ed).Thamilppathirattu I.Bangalore: Prasaranga,2011

     ‘Oru Karuppuchilanthiyudan Or Iravu’ by Ambai,

 

      published by Kalachuvadu Publications, Nagercoil, 2014

 

 

 

 

Essential Reading / Recommended Reading

 Varadarajan, Mu.  Thamil Ilakkia Varalaru . New Delhi:Sahitya Akademi, 2008

 Sivathambi, Ka.Thamil Sirukathaiyin Thorramum Valarchiyum.Coimbatore: NCBH, 2009

 Ragunathan,C.Bharathi: Kalamum Karuthum, Chennai:NCBH, 1971

 

Ramakrishnan S 100 Sirantha Sirukathaigal, Chennai: Discovery Books, 2013

 

Evaluation Pattern

With a total of 100 marks, 50 marks will come from Continuous Internal Assessment (CIA) and the remaining 50 marks will come from end semester exanination. While the end semester examination will be fully theory based the CIA will consist of Wikipedia entries, assignments, theatre production, book review and other activities

AEN221 - ADDITIONAL ENGLISH (2021 Batch)

Total Teaching Hours for Semester:45
No of Lecture Hours/Week:3
Max Marks:100
Credits:3

Course Objectives/Course Description

 

The second semester has a variety of writing from India, Pakistan and Srilanka. The various essays, short stories and poems deal with various socio-economic, cultural and political issues that are relevant to modern day India and the Indian sub-continent and will enable students to comprehend issues of identity-politics, caste, religion, class, and gender. All of the selections either in the manner of their writing, the themes they deal with or the ideologies that govern them are contemporary in relevance and sensibility, whether written by contemporary writers or earlier writers. Excerpts from interviews, autobiographical writings, sports and city narratives are added to this section to introduce students to the varied genres of literature.

The objectives of this course are

to expose students to the rich literary and cultural diversity of  Indian literatures

to sensitise students on the social, political, historical and cultural ethos that has shaped the nation- INDIA

to enable to grasp and appreciate the variety and abundance of Indian writing, of which this compilation is just a passing glance

 

to learn and appreciate India through association of ideas in the texts and the external contexts (BhashaUtsav will be an intrinsic help in this endeavour)

 

Course Outcome

CO1 CO 2: Understand the cultural, social, religious and ethnic diversities of India they will be able to be analytical and critical of the pluralistic society they live in through the activities and assignments conducted be aware of the dynamics of gender, identity, communalism and politics of this vast nation through its literature.

Unit-1
Teaching Hours:10
Poetry
 

1.      Jayanta Mahapatra    “Grandfather”

 

2.      Meena Alexander    “Rites of Sense”

 

3.      K.Satchidanandan      “Cactus”

 

4.      Jean Arasanayagam   “Nallur”

Unit-2
Teaching Hours:15
Short Stories
 

1.      Temsula Ao             “The Journey”

 

2.      A. K Ramanujan       “Annaya’s Anthropology”

 

3.      Sundara Ramswamy   “Waves”

 

4.      Ashfaq Ahmed            “Mohsin Mohalla”

 

5.      T.S Pillai                      “In the Floods”

Unit-3
Teaching Hours:20
Essays
 

1.      Salman Rushdie        “Gandhi Now”

 

2.      Amartya Sen             “Sharing the World”

 

3.      Suketu Mehta            “Country of the No”

 

4.      Rahul Bhattacharya     “Pundits From Pakistan” (An Excerpt)

Text Books And Reference Books:

The textbook "Reading Diversity"

Essential Reading / Recommended Reading

Online references for Comprehension Questions in the textbook

Evaluation Pattern

Evaluation Pattern

CIA 1: Classroom assignment/test for 20 marks keeping in tune with the course objectives and learning outcomes.

CIA 2: Mid-semester written exam for 50 marks

CIA 3: Collage, tableaus, skits, talk shows, documentaries, Quizzes or any proactive            creative assignments that might help students engage with India as a cultural space. This is to be done keeping in tune with the course objectives and learning outcomes.


Question Paper Pattern        

Mid Semester Exam: 2 Hrs

Section A: 4x5= 20

Section B: 2x15=30

Total                  50

End Semester Exam: 2 hrs

Section A: 5 x 5 = 25

Section B: 5 x 15= 75

Total                   100

 

 

 

 

 

 

 

 

 

COSF231 - CORPORATE ACCOUNTING-I (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

Course Description:

This course provides comprehensive understanding of corporate accounting practices and presentation of financial statements as per legal requirements in organizations. It provides an overview of the corporate practice in maintaining the books as per accounting standards especially in company final accounts, valuation of shares, holding company accounting etc. As a pre-requisite, students must have basic knowledge about the concepts relating to finance and accounts.

 Course Objective:

·         To provide comprehensive understanding of all aspects relating to corporate accounting practices and presentation of financial statements in organizations.

·         To enable the students to understand the procedure of preparing the accounts of corporate enterprises with the help of the principles and regulations governing the same.

·         To acquaint students with the legal formats and procedures pertaining to buyback and redemptions of preference shares and debentures.

·         To develop the skills required in the valuation of goodwill and shares of Companies.

·         To familiarize students with the preparation of consolidated balance sheet of holding company and its subsidiary company.

Course Outcome

CO1: Prepare financial statements for external reporting in compliance with Companies Act and IndAS.

CO2: Recommend organizations to issue bonus or undertake buyback of shares and prepare accounts pursuant to bonus or buyback of shares

CO3: Consolidate the financial statements of holding and subsidiary companies in compliance with Companies Act and IndAS

CO4: Undertake redemption of debentures in compliance with relevant provisions of Companies Act and SEBI guidelines and record the same in the books of account.

CO5: Estimate the value of goodwill and shares of listed companies.

Unit-1
Teaching Hours:16
Final Accounts
 

Level of Knowledge: Conceptual and working

Framework for preparation and presentation of Financial Statements as per IndAS 1 – Difference in presentation of Financial Statements as per IndAS, IFRS and US GAAP, General Instructions for preparation of Statement of Profit and Loss, Balance Sheet, Cash Flow Statement and Statement of Changes in Equity – Form and contents of Statement of Profit or Loss and Balance Sheet as per SCHEDULE III (Division ii) – Practice problems on preparation of Profit and Loss and Balance Sheet only – Disposal of company profits – dividend tax deducted at source - Declaration of dividends out of reserves - Transfer to Reserves etc., excluding calculation of managerial remuneration.

Unit-2
Teaching Hours:8
Accounting for Share Capital
 

Level of Knowledge: Conceptual and working

Bonus shares - circumstances for issue of bonus shares - SEBI guidelines for issue of bonus shares - Accounting Treatment for Bonus shares - Buy-back of shares – advantages - Accounting entries in buy-back of shares - equity shares with differential rights, accounting for employee stock option. Right issue – Meaning, computation of rights and accounting entries.

Unit-3
Teaching Hours:10
Accounting for Redemption of Debentures
 

Level of Knowledge: Conceptual and working

Meaning of debentures – Types of debentures - Redemption of debentures- Methods of redemption – problems on conversion method -problems on buying own debentures from open market (including ex-interest and cum interest quotations) – problems on redemption using sinking fund method.

Unit-4
Teaching Hours:13
Valuation of Goodwill and Valuation of Shares
 

Level of Knowledge: Conceptual and working

Valuation of Goodwill – Meaning of Goodwill – Need for Valuation of Goodwill – Factors Affecting Valuation of Goodwill – Methods of Valuation – Average Profit Method – Super Profit Method – Annuity Method-Capitalization Method-Valuation of Shares – Need for Valuation –Factors Affecting valuation of Shares- Net Asset Method – Yield Method – Fair Value – Return on Capital Employed – Price Earning Ratio Method - Simple Practical Problems

Unit-5
Teaching Hours:13
Consolidated Financial Statements
 

Level of Knowledge: Conceptual and working

Meaning of Holding & Subsidiary Company – Need for Consolidation of Balance Sheet of Holding and Subsidiary Company – Preparation of consolidated financial statements as per Ind AS 110 - Calculation of Cost of Control – Minority Interest –Treatment of Unrealized Profit on stock and assets- Revaluation of Assets and Liabilities- Inter Company Owing - Preference shares - Issue of bonus Shares by Subsidiary Company -Proposed Dividend –Preparation of consolidated balance sheet with one subsidiary company – Impairment of Goodwill as per Ind AS 36 (Concept only).

Text Books And Reference Books:

Jain, S.P. and K.L. Narang. Corporate Accounting(2017). New Delhi: Kalyani Publishers.

Essential Reading / Recommended Reading

1.      Anil Kumar, Rajesh Kumar (2017).Corporate Accounting. Mumbai: Himalayan Publishing House /Student Edition,

2.      M.C. Shukla, T.S. Grewal & S.C. Gupta (2017).Advanced Accountancy. New Delhi:S. Chand & Company        Ltd.

3.      R.L. Gupta & M. Radhaswamy(2017). Advanced Accountancy. New Delhi:Sultan Chand & Sons.

4.      Dr. Maheshwari S.N & Dr. Maheshwari S.K (2017). Advanced Accountancy Vol.1, Vol.-2. New Delhi:            Vikas Publishing House Pvt. Ltd

5.      Mukerjee&Hanif, Modern Accountancy (2017).New Delhi: Tata McGraw Hill.

6.      S.K. Paul, Accountancy, (2017). New Delhi: New Central Book Agency (P) Ltd.

Evaluation Pattern

Assessment Pattern (2020 Batch Onwards)

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

For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, English and Generic Elective courses the Internal Assessment and End Semester Ratio is 50:50.

For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

For CMA integrated papers

CIA 1 and 3 Case analysis, Quiz, MCQs

CIA 2 (MSE and ESE – Lab based Online examinations)

For other papers the Assessment is as follows:

Assessment

Component

Description

 

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments,

discussion forums, article reviews, case analysis etc.

20%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report

submission.

20%

ESE

Written examination conducted for 2 hours duration

30%

Attendance

 

05%

 

Total

100%

COSF232 - FINANCIAL PLANNING AND PERFORMANCE MANAGEMENT (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

Course Description:

Management accountants should be able to understand, plan and execute the information required to prepare a company’s overall strategy, short-term and long-term goals. The goal of this course is to help the student understand strategic planning, basic budgeting concepts and forecasting techniques. It also describes tools that incorporate both financial and non-financial measures to aid an organization in matching it’s planning to its overall strategy.

Course objective:

This course aims at covering section B and C of CMA part 1 exam. This course enables the students to get a working knowledge on financial planning, budgeting and top-level profit analysis, cost and variance analysis and performance evaluation.

Course Outcome

CO1: Analyze the factors affecting strategy and choose appropriate models of strategic planning.

CO2: Compare and contrast forecasting techniques

CO3: Identify and suggest strategies to remove bottleneck by applying theory of constraints concepts

CO4: Compare and contrast business process improvement techniques

CO5: Propose performance measures and discuss key performance indicators

Unit-1
Teaching Hours:10
Strategic Planning
 

Level of Knowledge: Conceptual and working

Analysis of external and internal factors affecting strategy - Long-term mission and goals - Alignment of tactics with long-term strategic goals - Strategic planning models and analytical techniques - Characteristics of successful strategic planning process

Unit-2
Teaching Hours:10
Budgeting Concepts and Methodologies
 

Level of Knowledge: Conceptual and working

Operations and performance goals - Characteristics of a successful budget process - Resource allocation - Forecasting techniques (Regression analysis, learning curve analysis, Expected value) - Annual business plans (master budgets) - Project budgeting - Activity-based budgeting - Zero-based budgeting - Continuous (rolling) budgets - Flexible budgeting

Unit-3
Teaching Hours:10
Top-level Planning and Analysis
 

Level of Knowledge: Conceptual and working

Annual profit plan and supporting schedules - Operational budgets - Financial budgets - Capital budgets - Pro forma income statement - Financial statement projections - Cash flow projections

Unit-4
Teaching Hours:15
Cost and Variance Measures
 

Level of Knowledge: Conceptual and working

Comparison of actual to planned results - Use of flexible budgets to analyse performance - Management by exception - Use of standard cost systems - Analysis of variation from standard cost expectations

Unit-5
Teaching Hours:15
Performance Measures
 

Level of Knowledge: Conceptual and working

Product profitability analysis - Business unit profitability analysis - Customer profitability analysis - Return on investment - Residual income - Investment base issues - Key performance indicators (KPIs) - Balanced scorecard - Responsibility centers and reporting segments

Text Books And Reference Books:

Wiley CMA excel Learning System, Part 1: Financial Reporting, Planning, Performance & Control

Essential Reading / Recommended Reading
  • Wheelen, Thomas L., et. al., Strategic Management and Business Policy: Globalization, Innovation and Sustainability,14th edition, Prentice Hall, Upper Saddle River, NJ, 2014.
  • Blocher, Edward, J., Stout, David E., Juras, Paul E., and Cokins, Gary, Cost Management: A Strategic Emphasis, 7th edition, McGraw Hill, New York, NY, 2013.
  • Horngren, Charles T., Datar, Srikant, and Rajan, Madhav, Cost Accounting: A Managerial Emphasis, 16th edition, Prentice-Hall, Upper Saddle River, NJ, 2012.
  • Anderson, David, R., Sweeney, Dennis J., Williams, Thomas A., Camm, Jeff, and Martin, R. Kipp, Quantitative Methods for Business, 13th Edition, Mason, Ohio
Evaluation Pattern

Assessment Pattern (2020 Batch Onwards)

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

For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, English and Generic Elective courses the Internal Assessment and End Semester Ratio is 50:50.

For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

For CMA integrated papers

CIA 1 and 3 Case analysis, Quiz, MCQs

CIA 2 (MSE and ESE – Lab based Online examinations)

For other papers the Assessment is as follows:

Assessment

Component

Description

 

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments,

discussion forums, article reviews, case analysis etc.

20%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report

submission.

20%

ESE

Written examination conducted for 2 hours duration

30%

Attendance

 

05%

 

Total

100%

 

COSF233 - COST MANAGEMENT AND CONTROL (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

Course Description:

Management accountants should be able to understand the various costing systems that can be used to monitor a company’s costs and provide management with information it needs to manage the company’s operations and performance. Student should also understand the manner in which a corporate governance structure provides oversight and monitoring of an organization’s actions, policies, and decisions; several interrelated approaches to establishing control: the assessment and management of risks; process of internal auditing and responsibilities of auditors; and, measures taken to ensure appropriate system controls.

Course objectives:

  • This course aims at covering section D, E and F of the Part 1 of the CMA Exam. This course is taught to
  • To give concepts of cost behavior
  • To give working knowledge about costing systems
  • To give working knowledge about supply chain management
  • To give conceptual understanding of technology and analytics

Course Outcome

CO1: Demonstrate understanding of cost measures

CO2: Compare and contrast traditional overhead allocation with activity based overhead allocation

CO3: Analyze performance against operational goals using cost and variance measures

CO4: Critically evaluate and develop internal controls under the COSO framework

CO5: Demonstrate working knowledge on data analytics

Unit-1
Teaching Hours:15
Cost Measurement Concepts
 

Level of Knowledge: Conceptual and working

Cost behaviour and cost objects - Actual and normal costs - Standard costs - Absorption (full) costing - Variable (direct) costing - Joint and by-product costing

Unit-2
Teaching Hours:17
Costing Systems and Overhead Costs
 

Level of Knowledge: Conceptual and working

Job order costing - Process costing - Activity-based costing - Life-cycle costing - Fixed and variable overhead expenses - Plant-wide versus departmental overhead - Determination of allocation base - Allocation of service department costs

Unit-3
Teaching Hours:8
Supply Chain Management and Business Process Improvement
 

Level of Knowledge: Conceptual and working

Lean manufacturing - Enterprise resource planning (ERP) - Theory of constraints and throughput costing - Capacity management and analysis - Value chain analysis - Value- added concepts - Process analysis - Activity-based management - Continuous improvement concepts - Best practice analysis - Cost of quality analysis - Efficient accounting processes

Unit-4
Teaching Hours:10
Internal Controls
 

Level of Knowledge: Conceptual and working

Internal control structure and management philosophy - Internal control policies for safeguarding and assurance - Internal control risk Managing the Risk of Fraud (ISO31000)- Corporate governance - External audit requirements - Internal auditing - Systems Control and Security Measures General accounting system controls - Application and transaction controls - Network controls Backup controls - Business continuity planning

Unit-5
Teaching Hours:10
Technology and Data Analytics
 

Level of Knowledge: Conceptual and working

Information systems – Accounting information systems – Enterprise resource planning systems – Enterprise performance management systems – Data governance – Data policies and procedures – life cycle of data – controls against security breaches – Technology enabled finance transformation – system development life cycle – process automation – innovative applications - Data analytics – Business intelligence – Data mining – Analytic tools – Data visualization

Text Books And Reference Books:

Wiley CMA excel Learning System, Part 1: Financial Reporting, Planning, Performance & Control

Essential Reading / Recommended Reading
  1. Blocher, Edward, J., Stout, David E., Juras, Paul E., and Cokins, Gary, Cost Management: A Strategic Emphasis, 7th edition, McGraw Hill, New York, NY, 2013.
  2. Horngren, Charles T., Datar, Srikant, Rajan, Madhav, Cost Accounting: A Managerial Emphasis, 16th edition, Prentice-Hall, Upper Saddle River, NJ, 2012.
  3. Simkin, Mark G., Rose, Jacob M., Norman, Carolyn S., Core Concepts of Accounting Information Systems, 13th edition, John Wiley & Sons, Hoboken, NJ, 2012.
  4. Bodnar, George, H., and Hopwood, William S., Accounting Information Systems, 10th edition, Prentice-Hall, Upper Saddle River, NJ, 2010.
  5. Sawyer’s Guide for Internal Auditors, 6th edition, The Institute of Internal Auditors Research Foundation (IIARF), Altamonte Springs, FL, 2012.
Evaluation Pattern

Assessment Pattern (2020 Batch Onwards)

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

For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, English an