Department of COMMERCE

Syllabus for
Master of Commerce
Academic Year  (2021)

 
1 Semester - 2021 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
MCO111 CURRENT AFFAIRS - 2 1 25
MCO112 CORPORATE AND ACADEMIC TRAINING - 1 1 25
MCO131 ACCOUNTING STANDARDS - 4 4 100
MCO132 ORGANIZATIONAL BEHAVIOUR - 4 4 100
MCO133 MARKETING MANAGEMENT - 4 4 100
MCO134 RESEARCH METHODOLOGY - 6 6 150
MCO135 QUANTITATIVE TECHNIQUES - 4 04 100
MCO136 MANAGERIAL ECONOMICS - 4 04 100
2 Semester - 2021 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
MCO211 CURRENT AFFAIRS - 2 1 25
MCO212 CORPORATE AND ACADEMIC TRAINING - 1 1 25
MCO231 BUSINESS ETHICS AND CORPORATE GOVERNANCE - 4 05 150
MCO232 PROJECT MANAGEMENT - 4 4 100
MCO233 DIRECT TAXES - 4 04 100
MCO234 ADVANCED FINANCIAL MANAGEMENT - 4 04 100
MCO235 SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT - 4 04 100
MCO236 INTERNATIONAL FINANCE AND INSTITUTIONS - 4 4 100
MCO237A DATA ANALYSIS USING SPSS AND AMOS - 4 04 100
MCO237B ECONOMETRIC AND FINANCIAL MODELING USING E-VIEWS - 4 04 100
MCO281 SOCIAL BASED MICRO PROJECT - 0 02 50
3 Semester - 2020 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
MCO311 CORPORATE AND ACADEMIC TRAINING - 1 1 25
MCO312 RESEARCH REPORTING - 0 2 50
MCO313 TEACHING PRACTICE-I - 0 02 50
MCO331 STRATEGIC MANAGEMENT AND POLICY MAKING - 4 5 150
MCO332 ENTREPRENEURSHIP - 4 4 100
MCO333 BEHAVIOURAL FINANCE - 4 4 100
MCO341A STRATEGIC COST MANAGEMENT - 4 04 100
MCO341B BANK MANAGEMENT - 4 04 100
MCO342A ADVANCED TAXATION - 4 04 100
MCO342B INTERNATIONAL BANKING - 4 4 100
MCO343A MANAGEMENT ACCOUNTING AND FINANCIAL ANALYSIS - 4 4 100
MCO343B FIRE AND CONSEQUENTIAL LOSS AND ENGINEERING INSURANCE - 4 04 100
MCO381 SUMMER INTERNSHIP - 0 2 50
4 Semester - 2020 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
MCO411 CORPORATE AND ACADEMIC TRAINING - 1 1 25
MCO412 RESEARCH PUBLICATION AND VIVA - 2 02 50
MCO413 TEACHING PRACTICE-II - 0 02 50
MCO431 INTERNATIONAL BUSINESS - 4 4 100
MCO432 CORPORATE AND ALLIED LAWS - 4 4 100
MCO433 BUSINESS ANALYTICS - 4 4 100
MCO441A AUDIT STANDARDS, PRACTICE AND CONTROL - 4 4 100
MCO441B MARINE AND LIABILITY INSURANCE - 4 04 100
MCO442A GST AND CUSTOMS - 4 04 100
MCO442B MOTOR INSURANCE - 4 04 100
MCO443A ADVANCED CORPORATE ACCOUNTING - 4 4 100
MCO443B HEALTH AND MISCELLANEOUS INSURANCE - 4 4 100
      

    

Department Overview:

The Department of Commerce, one of the oldest and largest departments of the University, believes in developing and nurturing global competencies in students through quality education, research and continuous innovation. It provides a proficient environment to nurture commerce professionals with a high level of knowledge and competence to effectively contribute to society with commitment and integrity. The department offers undergraduate courses like BCom, BCom (Honours) and BCom (Strategic Finance Honours); Master’s Programme in Commerce and Doctorate of Philosophy in Commerce. It also provides value-added professional programmes and certifications through recognised global bodies such as the Institute of Management Accountants (IMA), USA, Chartered Institute for Securities and Investment (CISI), UK and Insurance Institute of India (III). In recognition of excellence in the provision of higher education in the fields of financial services, CISI, UK awarded the University with the 'CISI centre of Excellence Accreditation', the only university outside the UK which has been conferred with this status. With a student strength of over 2600, the department ranks sixth in India and first in Bengaluru for Commerce education (The India Today-MDRA Survey 2021).

Mission Statement:

Vision: To be a Centre of Excellence in the realm of Commerce and Management, developing and nurturing global competencies in students through quality education, research, and continuous innovation. 

Mission: To nurture commerce professionals who possess a high level of knowledge and competence to effectively contribute

Introduction to Program:

Transforming teaching as ‘a noble profession driven by passion’ is the need of the hour. It demands nurturing right Knowledge, Attitude, Skills, and Habits (KASH) among budding academicians. Knowledge creation through research should be the mission of any higher education institution. MCOM programme nurtures research culture among students and has innovative courses like papers by research, collaborative research publication with a research mentor, social-based micro project, industry internship, and teaching practice in undergraduate classes under the supervision of experienced faculty mentors. The third and fourth semesters offer electives in ‘Accounting and Taxation’ & ‘Banking and Insurance’. Students are also required to present & publish research work in the second year. As a value addition- current affairs, CATS sessions and Influent sessions are regularly conducted. Students can also enhance their professional skills by enrolling for the CMA and CISI certifications. Four short term Business Analytics courses are also mandatory for the students.

Program Objective:

Programme Objectives:

  1. To develop academic expertise in a global context in the discipline.
  2. To impart relevant skills and competencies necessary to undertake professional certifications, higher education, entrepreneurial activities and employment.
  3. To develop and nurture creativity, critical thinking mindset and research abilities to emerge as successful knowledge creators and leaders.
  4. To develop the ability to present ideas effectively in multicultural and contextual spaces.
  5. To nurture skills to contribute effectively towards societal development
  6. To inculcate values of personal autonomy and accountability, along with demonstrating responsibility for actions
  7. To recognize the need and importance of life-long learning for personal and professional growth.
  8. To provide a strong knowledge base and necessary skills to be successful academic professionals in the discipline.

Programme Specific Outcomes

  1. Demonstrate high-quality teaching skills and expertise in creating a positive, encouraging and stimulating learning environme
Assesment Pattern

Assessment Pattern

Students are evaluated for each paper on the basis of written and Continous Internal Assessment (CIA). Each paper carries maximum of 100 marks (Except paper by  research in the II and IIIsemesters) and are evaluated as follows: 

 

Assessment Component

Description

Weightage

CIA I

Quizzes-roleplays-objective type tests-written assignments-discussion forums-article reviews-case analysis etc.

10%

CIA II

Mid Semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations-Viva voce - and report submission.

10%

End Semester

Examination

Written examination   conducted   for   3   hours duration

50%

Attendance

 

05%

 

Total

100%

 

Examination And Assesments

Question Paper Pattern–Mid-Semester Examination

 

Sections

Type

Marks

A

Short Answer Questions (Answer any four out of six questions. Each question carries five marks)

4 X5= 20

B

Conceptual/Descriptive/Problem Type questions (Answer any two out of four questions. Each question carries ten marks)

2 x 10 =20

C

Case Study(Compulsory)

1 x 10 =10

 

Question Paper Pattern–End Semester Pattern

 

Sections

Type

Marks

A

Short Answer Questions( Answer any seven out of ten questions. Each question carries five marks

7 X5= 35

B

Conceptual/Descriptive/ProblemType questions (Answer any five out of seven questions.Each question carries ten marks)

5 x 10 =50

C

Case Study (Compulsory)

1 x 15 =15

 

MCO111 - CURRENT AFFAIRS (2021 Batch)

Total Teaching Hours for Semester:30
No of Lecture Hours/Week:2
Max Marks:25
Credits:1

Course Objectives/Course Description

 

The students will present news and current affairs in the fields of business, finance, economy, sports, etc. They should actively contribute to the session by way of discussion and analysis on the current trends in the field of Commerce and Business and also on the basis of group activity which may include case analysis - mock parliamentary sessions- role plays- business quiz etc.

Course objectives: 

Enable them to know the latest business, industry, economic and political news

Improve their reading and listening skill

Learning Outcome

Access to various sources of Information

compare and discuss the relevant issues

Analyze industry and finance news for evaluation

Unit-1
Teaching Hours:30
UNIT 1
 

Current Affairs

Text Books And Reference Books:

Daily newspapers including business and economic times

Essential Reading / Recommended Reading

Daily newspapers including business line and economic times

Evaluation Pattern

Presentation = 20 marks

Attendance = 5 marks

MCO112 - CORPORATE AND ACADEMIC TRAINING (2021 Batch)

Total Teaching Hours for Semester:15
No of Lecture Hours/Week:1
Max Marks:25
Credits:1

Course Objectives/Course Description

 

Assessment Pattern for Journal Club and Current Affairs Sessions

CATS- Corporate and Academic Training is introduced for scaling up the students’ skills & talents by encouraging participation and vibrancy among them. The course delivery comprises 4 sessions in a month that covers preparing the students for competitive exams like NET/JRF, aptitude tests and logical reasoning and other skills that also help in increasing their chances for corporate placements.

Learning Outcome

Course Delivery - The sessions are planned on a weekly basis.

Week 1 - CAT student coordinators prepare for aptitude and ensure that the same is taught in class.

Week 2 - Department faculties will ensure to train for NET/JRF (Paper 1 and Paper 2)

Week 3 - External trainers to train for Corporate hiring / If trainers are not available NET/JRF coaching shall continue

Week 4 - Assessment based on subjects taught from Week 1 to 3

Unit-1
Teaching Hours:15
-
 

-

Text Books And Reference Books:

-

Essential Reading / Recommended Reading

-

Evaluation Pattern

Grades and credits will be awarded based on the following assessment

Assessments are made in the last week of the respective months based on the sessions conducted from week 1-3, Average of all the assessments conducted will reflect on the marks card as grades/credits.

MCO131 - ACCOUNTING STANDARDS (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 paper enables the students to have a deep understanding to the theoretical framework of Accounting and also helps the students to have an in-depth knowledge of Accounting Standards to be followed while disclosing the books of accounts. It also familiarizes the students with the standards and procedures to be followed while valuing the various items of the Balance sheet. As a prerequisite- students should have a thorough understanding of various accounting concepts.

Course Objectives 

  • To equip the students to have an in-depth knowledge of Accounting Standards to be followed.
  • To enable the students to understand International Accounting Standards
  • To enable students to understand the importance of International Accounting standards to Global businesses.
  • To familiarize the students with the disclosure requirements while preparation of Financial Statements by the Companies.
  • To motivate students for research in the accounting area.

Learning Outcome

At the end of the course students will be able to

·         Demonstrate the understanding of significant accounting policies in preparing and presenting financial statements.

·         Explain the basic differences between the Accounting Standards (AS) and Ind AS.

·         Locate and analyze financial data from annual reports of corporations.

·         Using clear and concise communication to convey relevant financial and non- financial information, so that decision makers can formulate informed decisions.

·         Using analytical and research tools evolving accounting standards and practices and to maintain professional skills in a changing business environment.

Unit-1
Teaching Hours:3
Accounting Concepts and Principles
 

Level of Knowledge: Basic and Conceptual

Accounting Concepts: Materiality concept- Money measurement concept- Cost concept- Conservatism- Accrual V/s Cash and Periodicity concept found relevant to be concept- Consistency concept- Business Entity concept- Going concern concept- Duality or Accounting equivalence concept- Realization concept- Matching concept- Full disclosure. Accounting principles- Selection of accounting principles- Measurement in accounting- Measurement Constraints in accounting- accounting principles v/s accounting policies

Unit-2
Teaching Hours:16
Accounting Standards 1-3
 

Level of Knowledge: Basic and Conceptual

Meaning – Objectives – Advantages – disadvantages- Procedure for issuing Accounting Standards by the ICAI- Scope of Accounting Standards: - Level-I Enterprises- Level- II Enterprises and Level- III Enterprises - Accounting Standards as per Companies Act 2013 and Income Tax Act 1961 to be included– IFRS- International Accounting Standards- IND AS and GAAP.

Disclosure of Accounting Policies AS -1

Scope- Need- Various areas where disclosure is mandatory- Changes in Accounting Policies - Comparison of AS-1 with IND AS-1

Valuation of Inventories AS -2

Objective – Definition- Measurement of Inventory – Cost inventories- Exclusion from the cost of inventories- Valuation of inventory – Specific identification method – First in First out method- Weighted Average cost- Standard cost- Retail inventory method- Net realizable value- Valuation of containers and empties- Disclosure in the financial statement- Corporate Accounting practices (Problems)- Comparison of AS-2 with IND AS-2.

Accounting for cash flow statement AS -3

Cash flows – Defined- Cash flows components- Operating activities- Investing activities- and Financing activities- Cash flow from foreign currency transactions. Treatment of tax Investment in associates- subsidiaries and joint ventures- Acquisition and disposal of subsidiaries- Non- cash transactions- Cash and cash equivalents- Advantages of cash flow statements- Cash flows – Defined- Cash flows components- Operating activities- Investing activities- Financing activities- Cash flow from foreign currency transactions. Treatment of tax- Investment in associate - subsidiaries and joint ventures- Acquisition and disposal of subsidiaries- Non- cash transactions- Cash and cash equivalents- Problems to be worked out to give an in-depth knowledge. Preparation ofcash flow statement- Comparison of AS-3 with IND AS-7.

Unit-3
Teaching Hours:13
Accounting Standards 9-11
 

Level of Knowledge: conceptual and Analytical

Revenue Recognition AS -9

Revenue definition – Exclusions - Revenue from sale of goods- Revenue from rendering services- Revenue from use of resources by others-Disclosure requirements -Timing of revenue recognition- Comparison of AS-9 with IND AS-18.

Property- Plant and Equipment AS -10

Definition – Objective- Recognition of assets Initial measurement-Subsequent costs- Measurement subsequent initial recognition – Revaluations- Increase/Decrease due to revaluation - Depreciation as per Schedule II of the Companies act 2013 and Guidance note – Impairment- Compensation for impairment- De-recognition: Accounting Treatment - Disclosure; Corporate practices- (Problems)  Comparison of AS-10 with IND AS-16.

Effects of changes in Foreign Exchange Rates AS- 11

Need and objective- Scope and applicability- foreign currency transactions- Definitions- Classification for accounting treatment - Category- I-Foreign currency transactions; Category - II-Foreign operations - Category- III-Forward exchange contracts Comparison of AS-11 with IND AS-21.

Unit-4
Teaching Hours:10
Accounting Standards 13- 16 &17
 

Level of Knowledge: conceptual and Analytical

Accounting for Investments AS-13

Investment defined – Exception- Classification of investment- Cost of investments and Valuation of investments. Disposal of investment- Re-classification of investment- Disclosure of investment in the financial statements- (Problems) Comparison of AS-13 with IND AS-32- AS-107 & AS-109.

Borrowing cost AS- 16

Meaning and coverage- Qualifying asset- Recognition of borrowing cost- Eligible items for borrowing cost- Specific borrowing- General borrowing- Capitalization ceiling- Commencement of capitalization- Conditions for capitalization- Suspension of capitalization- Cessation of Capitalization- (Problems) Comparison of AS-16 with IND AS-23.

Unit-5
Teaching Hours:9
Accounting Standard 17 &18
 

Level of Knowledge: Conceptual and Analytical

Segment reporting AS- 17

Meaning – Objective- Need for segment reporting- Types: Business segment- Geographical segment- Segment revenue- Segment expenses- Segment result- Segment assets- Segment liabilities- Primary and secondary segments. Corporate practices- Comparison of AS-17 with IND AS-108.

Related Party Disclosure AS 18- Meaning of Related Party-Objective-Scope-Related Party Relationships-Need for Related Party Disclosure-Related Party Transactions- Comparison between AS18 with IND AS 24; Case studies and simple illustrations.

Unit-6
Teaching Hours:9
Accounting Standards 25-26
 

Level of Knowledge: conceptual and Analytical

Interim Financial Reporting AS- 25

Meaning- financial statements – Need- Principles of recognition and measurements- Form and contents of interim financial statements- Disclosure requirements- Comparison of AS-25 with IND AS-34

Intangible Assets AS- 26

Asset- Meaning- Types – Intangible assets – Meaning – Unidentifiable- Acquired identifiable- Internally generated identifiable intangible asset – Characteristics- Cost of intangible assets- Research and development- Accounting treatment of research and development cost- Determination of cost of internally generated brands- Amortization of intangibles – Different methods- Retirement and disposal- Disclosure of corporate practices- Comparison of AS-26 with IND AS-38.

Text Books And Reference Books:

Rawat D.S,  (2017). Accounting Standards. New Delhi: Taxmann Allied Services (p) Ltd.

Essential Reading / Recommended Reading
  1. Jain S.P., N. K. (2016). Accounting Theory and Higher Accounting (4th ed.). mumbai: Kalyani Publishers.
  2. Kumar, M. V. (2016). First Lessons on Accounting Standards. Mumba: Snow White Publications Pvt. Ltd.
  3. Manav, A. (2015). Accounting Theory and Prsctice. New Delhi: Kalyani Publishers.
  4. Saini, D. A. (2015). Accounting Standards For Students. Mumbai: Himalaya Publishing House Pvt. Ltd.
Evaluation Pattern

Assessment Component

Description

Weightage

CIA I

Quizzes- role plays- objective type tests- written assignments- discussion forums- article reviews- case analysis etc.

10%

CIA II

Mid Semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations- Viva voce- and report submission.

10%

End Semester Examination

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

Total

100%

MCO132 - ORGANIZATIONAL BEHAVIOUR (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:

Effective management of human resources within organizations requires an understanding of various behavior and processes. Organizational Behavior is a study that investigates the impact that individuals groups and structure have on behavior within an organization and then applies that knowledge to make organizations work more effectively. The course will focus on how managers can improve productivity- reduce absenteeism and turnover and increase employee citizenship and job satisfaction. This knowledge of individuals' perceptions, motivational attitudes and behavior will enable students to not only understand themselves better, but also to adopt appropriate managerial policies and leadership styles to increase their effectiveness. The focus of instruction will move progressively through the individual, group and organizational levels of behavior and will examine the interrelationships of behavioral phenomena among these levels. Additionally, concepts such as motivation, conflict and negotiation, organizational culture, organizational change- group dynamics, and their relevance to organizational behavior will be examined in detail.

 

Course Objective

  • To familiarize students with the various theories of organizational behavior and create awareness of managing people in organizations.
  • To acquaint the students with how differences in Personality, perception and attribute influence organizational behavior.
  • To make students recognize the need for teamwork and their teamwork benefits and learn how to co-ordinate within the team, avoiding conflicts.
  • To familiarize the concept of conflict and negotiation in organizational behavior
  • To acquaint the students with organization culture and their impact.

Learning Outcome

  • To develop awareness on concepts and theories of organizational behavior and to critically evaluate how managers deal with the challenges of globalization, diversity, ethics and technology.
  • To interpret how individual differences in personality, perception and attitude contribute to organizational behavior.
  • The students will be able to appraise situations and develop group dynamic and team skills.
  • To demonstrate the importance of functional conflict and negotiation influencing organizational behavior
  • To appreciate how organizational culture and change contribute to the behavior of the organization.

Unit-1
Teaching Hours:12
Introduction to Organizational Behavior:
 

Level of Knowledge: Conceptual

Meaning and Definition of OB - nature – goals – elements – Fundamental concepts –approaches to the study of Organizational Behavior. Historical development of Organizational Behavior- Model of Organizational Behavior- Challenges and opportunities for OB – Responding to Globalization - Managing work force diversity-Improving Customer Service-Coping with―Temporariness-Helping Employees Balance Work-Life Conflicts-Improving Ethical Behavior- Meaning of stress – stress levels - sources of stress – consequences of stress – stress management techniques

Unit-2
Teaching Hours:10
Individual Behavior& Personality:
 

Level of Knowledge: Conceptual &Analytical

Factors Influencing Individual Behavior - Environmental Factors - Personal Factors- Organizational Systems and Resources – Psychological-Meaning and Definition of personality – determinants of personality – personality traits-Authoritarianism- Locus of Control- Machiavellianism- Introversion and Extroversion - Achievement Orientation - Self-Esteem- Risk-taking- Self-Monitoring. Theories of Personality - Type Theory - Trait Theory- Psychoanalytic Theory - Social Learning Theory - The shaping of Personality - Freudian Stages - Neo-Freudian Stages - Cognitive Stages - Personality Job - fit theory.

Unit-3
Teaching Hours:14
Individual Dynamics:
 

Level of Knowledge: conceptual and Analytical

Perception-Meaning and Definition-Perceptual Process–factors influencing perception-The link between perception and Individual Decision Making – perceptual biases/errors – honing perceptual skills-Meaning of Learning–Theories of learning-Classical Conditioning- Operant Conditioning- and Social Learning. Principles of learning-Meaning of Motivation–Theories of motivation (Content theories: Maslow‘s- Herzberg‘s-Alderfer‘s and McClelland‘s theories) Process theories: Equity theory of Stacy Adam‘s and Vrooms Expectancy theory.

Unit-4
Teaching Hours:15
Group Dynamics:
 

Level of Knowledge: conceptual and Analytical

Meaning and definition of a Group-Classification of Groups-formal groups – informal groups – command group – task group – interest group – friendship group-Stages of group development. Group properties: roles – Norms – Status- Size and Cohesiveness-Group behavior: required and emergent behavior-Group Decision Making – group versus the individual – strengths and weaknesses of group decision making-Groupthink and Group shift-Group decision making techniques-Group effectiveness-Meaning and Definition of Conflict – The conflict process- Functional and Dysfunctional conflict – Levels of Conflict – Intra-individual conflict – Inter- personal conflict – inter group conflict-Conflict Resolution Strategies-Negotiation – Bargaining Strategies-The Negotiation process-Issues in Negotiation

Unit-5
Teaching Hours:9
Organizational Dynamics:
 

Level of Knowledge: conceptual and Analytical

Organizational culture-Definition – Strong versus weak cultures – culture versus formalization- Culture‘s functions- Culture as a Liability-Creating and Sustaining Culture-Creating an Ethical Organizational Culture-Creating a Customer-Responsive Culture-Spirituality and Organizational Culture- Organizational change-Meaning of Change–forces for change- Managing planned change-Resistance to change – overcoming resistance to change-Approaches to Managing Organizational Change

Text Books And Reference Books:

Robbins, P. S.- Judge- T.,&Vohra, N. (2015). Organizational Behavior (16ed.). Delhi: Pearson/Prentice Hall.

 

Essential Reading / Recommended Reading
  1. Aswathappa, K. (2016). Organizational behavior (12ed.).Bengaluru: Himalaya Publishing House.
  2. Fred,Luthans. (2013). Organizational behavior (12ed.). Mass- Boston: McGraw, Hill/Irwin.
  3. JitS.Chandan,(2013). Organizational Behaviour(3ed). Vikas publishing house,New Delhi.
Evaluation Pattern

Assessment Component

Description

Weightage

CIA I

Quizzes- role plays- objective type tests- written assignments- discussion forums- article reviews- case analysis etc.

10%

CIA II

Mid Semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations- Viva voce- and report submission.

10%

End Semester Examination

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

Total

100%

 

MCO133 - MARKETING 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:

This course provides the knowledge base for understanding the depth and breadth of the principles and handy techniques of contemporary marketing management. The primary objective is to provide a framework for understand the dimensions of new   age marketing. Along with, the students will be getting familiar with the advanced concepts of the various branches of marketing management viz., Brand Management, Advertising Management and service marketing. Basic concepts on digital marketing and marketing analytics will enable the students to get acquainted with the emerging trends of the marketing world.

 Course Objectives:

  • To equip them with various theories and modern Marketing Mix
  • To explain and orient the concept of service marketing.
  • To acquaint the student with the concept of brand management.
  • To familiarize them with conceptual framework of advertising.
  • To accustom them with digital marketing

Learning Outcome

  • Explain various concepts relating to marketing management
  • Apply the conceptual frameworks, theory and techniques of service marketing
  • Develop an understanding of the nature of branding, Brand Extension and Brand Elements.
  • Develop insights into the step-by-step processes involved in advertising.
  • Evaluate the marketing metrics of firms and make appropriate recommendations for remarketing strategies through analytics.

Unit-1
Teaching Hours:12
Contemporary Marketing Management
 

Level of Knowledge:  Basic, Practical and Conceptual

Marketing in 21st Century – Scope of Marketing – Core Marketing Concepts – New Marketing Realities – Michael Porter‘s Value Chain – Marketing Plan (Theory & Activity) – Segmentation (Geography, Demography, Psychography and Behaviour Based Segmentation) – VALS Segmentation System - Targeting and Positioning – Positioning Statements and Brand Positioning Statements – Modern Marketing Mix – Psychology of Marketing – Branches of Marketing Management.

Unit-2
Teaching Hours:11
Service Marketing
 

Level of Knowledge: Advanced, Practical and Conceptual

Concepts, contribution and reasons for the growth of services sector, difference in goods and service in marketing, characteristics of services, service marketing mix, GAP models of service quality, service encounter. Customer Behaviour in Service Encounters: Customer decision making: The 3 stage model of service consumption, understanding service encounters, defining moments of truth, Customer expectation and perception of services.

Unit-3
Teaching Hours:12
Brand Management
 

Level of Knowledge: Advanced, Practical and Conceptual

Brand – Branding Challenges and Opportunities – Lapferer‘s Brand Identity Prism- Strategic Brand Management Process; Brand Equity – Types of Brand Equity (Price Based, Cost Based And Customer Based Brand Equity) - Methods of Calculating Brand Equity – Basic Problems – Sources of Brand Equity – Benetton‘s Brand Equity Management; Brand Elements – Criteria for Choosing Brand Elements – Options and Tactics for Brand Elements; Ansoff‘s Growth Share Matrix – Brand Extension – Brands Across Geographic Boundaries and Brands Over Time.

Unit-4
Teaching Hours:12
Advertising Management
 

Level of Knowledge: Advanced, Practical and Conceptual

Setting Advertising Objectives – Advertising Objectives Vs Marketing Objectives – DAGMAR Approach – AIDA Model – Shannon Weaver Model - Advertising Agencies; Setting Media Objectives – Media Objectives Vs Advertising Objectives – Principles of Media Planning – Types of Broadcast Media, Telecast Media, Indoor Media, Outdoor Media and Digital Media; Copywriting – Copy Testing and Diagnosis – Practice of Copywriting.

Unit-5
Teaching Hours:13
Digital Marketing and Marketing Analytics
 

Level of Knowledge:  Advanced, Practical and Conceptual

Introduction of the Digital Marketing, importance, Search Engine Optimization (SEO) Social Media Optimization (SMO) using Facebook, Twitter, Corporate Blogs, LinkedIn, Google plus; Search Engine Marketing- Tools used for Search engine Marketing, Marketing Analytics: Point of Sale Data- Assortment Optimization- Shelf Space Optimization- Market Basket Analysis.

Text Books And Reference Books:
  1. Kotler, P. and Keller, K. (2012) Marketing Management. Boston, Mass: Prentice Hall/Pearson.
  2. Keller, K. L., Parameswaran, M. G., & Jacob, I. (Latest Edition) Strategic brand management: Building, measuring, and managing brand equity. Pearson Education India.
  3. Ruchi, G (Latest Edition) Advertising principles and practice. RamNagar: S.Chand Company Limited.
  4. Rackley, J. (2015). Marketing Analytics Roadmap.[Berkeley, Calif.]: Apress.
  5. Zeithml,V.A.&Bitner,M.J.(2017).Services Marketing. Tata- McGraw- Hill Edition.
Essential Reading / Recommended Reading
  1. Moorthi, Y. L. (2010). Brand Management, 1E. Vikas Publishing House Pvt Ltd.
  2. S.A.Chunnawalia & K.C.Sethia(2011) Foundations of Advertising - Theory & Practice, Himalaya Publishing House.
  3. Suja,R.N,(2011).Consumer Behavior In Indian Perspective. Mumbai: Himalaya Publishing House.
Evaluation Pattern

Assessment Component

Description

Weightage

CIA I

Quizzes- role plays- objective type tests- written assignments- discussion forums- article reviews- case analysis etc.

10%

CIA II

Mid Semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations- Viva voce- and report submission.

10%

End Semester Examination

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

Total

100%

MCO134 - RESEARCH METHODOLOGY (2021 Batch)

Total Teaching Hours for Semester:90
No of Lecture Hours/Week:6
Max Marks:150
Credits:6

Course Objectives/Course Description

 

Course Description:

This course focuses on the various research approaches and methods to be adopted based on the various research problems. It also helps the students to define the research problem. The course also focuses on synthesizing literature reviews using APA 6th edition and MLA formats. It throws light on the various research designs and hypotheses testing methods. Both Qualitative and Quantitative methods of data collection are covered in this course. Sampling designs and data analysis using various statistical packages have also been integrated as a part of this course. 

Course Learning Objectives:

  • To understand the various research approaches and research methods
  • To articulate the research problem and to review research articles
  • To apply various research designs appropriately.
  • To apply appropriate methods of data collection and sampling design
  • To develop an understanding of data analysis methods and write a research proposal.
  • To familiarize participants with Statistical packages such as SPSS/EXCEL for data analysis.

Learning Outcome

At the end of the course, the student shall be able to:

  • Recall the various research approaches and methods
  • Develop a research problem and appraise and synthesize previous research studies on the select research topic.
  • Use the appropriate research designs and sampling design
  • Develop data collection instrument and apply qualitative or quantitative methods of data collection
  • Develop a research proposal
  • Demonstrate knowledge about the data analysis methods and Statistical packages used for data analysis

Unit-1
Teaching Hours:10
Introduction to Research
 

Level of Knowledge: Conceptual

Meaning- Objectives of Research - Types of Research- Research Approaches- Significance of Research- Research Methods versus Methodology- Research and Scientific Method- Research Process- Criteria for Good Research- Mixed methods approach – Convergent Parallel Mixed method – Explanatory Sequential Mixed method-Exploratory Sequential Mixed method. Ethics in Research

Unit-2
Teaching Hours:20
Research Problem
 

Level of Knowledge: Practical

Identification and Selection of Research Problem (Practical)- Necessity of defining the Problem- Techniques involved in defining a problem-       Review of Literature- Synthesizing literature review (Practical)- Research Gap identification (Practical)- Presenting literature review in discussion format (Practical)- APA 6th edition and MLA formats.

Unit-3
Teaching Hours:20
Research Design and Testing of Hypothesis
 

Level of Knowledge: Conceptual and Practical

Meaning of Research Design- Need for Research Design- Features of a Good Design- Important concepts relating to Research Design – Dependent and Independent Variables- Extraneous Variable- Control Variable- Confounded Relationship- Research Design in case of Exploratory- Descriptive and Diagnostic research studies- Meaning of Hypothesis- Basic concepts concerning testing of hypothesis – Null Hypothesis and Alternate hypothesis- Type I and Type II errors- Level of significance- Two tailed and One Tailed tests- Testing the hypothesis

Unit-4
Teaching Hours:15
Data Collection
 

Level of Knowledge: Analytical

Primary & secondary methods of data collection- Qualitative methods of data collection- observation method- content analysis- focus group method- Quantitative methods – Questionnaire/Schedule- Guidelines for Constructing Questionnaire/Schedule (practical)- Standardized questionnaire- Validating the scale- conducting pilot study.

Unit-5
Teaching Hours:10
Design of Sample Surveys and Interpretation
 

Level of Knowledge:  Practical

Introduction - Sample Design - Sampling and Non-sampling errors - Sample Survey V/s Census Survey - Types of Sampling designs - Complex random sampling designs - Sample Size calculation.

Unit-6
Teaching Hours:15
Introduction to Qualitative and Quantitative Analysis
 

Level of Knowledge:  Practical

Overview of Statistical Packages (Microsoft Excel, SPSS, Eviews and NVIVO) - General description- functions- Creating and editing data file- defining variables - Managing Data - Replacing missing values - Computing new variables - Exploring data - Reliability test. Graphs - Creating and editing graphs and charts – Frequencies - Bar charts – Histograms – Percentiles - Measures of central tendency – Variability - Deviation from normality - Size and stability - Cross Tabulation and chi-square analyses- Independent sample T test-Paired sample T tests- ANOVA- Non-parametric tests. Correlation and Regression Analysis- Simple and Multiple- Multivariate analysis. (Theoretical Orientation through YouTube Videos and PPT for all packages and only MS Excel package would be used for practice)

Text Books And Reference Books:

1.      Kothari, C.K (2014). Research Methodology. New age international.

2.      Creswell, J. W. (2014). Research Design: Qualitative, Quantitative,and mixed methods approaches. United States of America: Sage Publications, Inc.

Essential Reading / Recommended Reading

Saravanavel, P.P (2014). Research Methodology. Kitab Mahal Distributors.

Evaluation Pattern

Assessment Component

Description

Weightage

CIA I

Quizzes- role plays- objective type tests- written assignments- discussion forums- article reviews- case analysis etc.

10%

CIA II

Mid Semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations- Viva voce- and report submission.

10%

End Semester Examination

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

Total

100%

MCO135 - QUANTITATIVE TECHNIQUES (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:04

Course Objectives/Course Description

 

Course Description:

This course enables the students to know the scientific approach to decision making when solving business problems. Several methods are introduced in applying mathematics to solve management problems quantitatively. The determination of the most efficient use of limited resources in maximizing some measure of benefits could be solved using the graphical method or algebraic method. Determining the most profitable distribution pattern for transporting products from factories to markets- and determining the best way to assign a number of objects to a number of other objects are other major problems handled in this course. Models are presented for making decisions when the payoff to the decision maker depends on the decision made and an event occurs after the decision is made.

Course Objective

  • To accustom students with various quantitative techniques that can be used for solving various business problems.
  • To understand the significance of various quantitative techniques
  • To enable them to analyse various business complex problems using various quantitative techniques.
  • To impart in-depth knowledge of decision making under uncertainty and simulation model.

Learning Outcome

At the end of the course students will be able to:

  • Recall quantitative techniques for solving business problems pertaining to different functional areas of an organization.
  • Evaluate the applicability of various quantitative techniques in different business environment setups.
  • Assimilate various business situations in applying quantitative techniques to get optimal solutions for the organizations
  • Compute Transportation and Assignment problem optimal solution, critical path duration of network projects and analyze queuing theory technique and simulations.

Unit-1
Teaching Hours:3
Quantitative Techniques
 

Level of Knowledge: Basic and Conceptual

An introduction; Meaning of QT; Classification of QT; Statistical techniques; Operations techniques; Role of QT in business & industry; QT & business management; Limitations of QT.

Unit-2
Teaching Hours:12
Linear Programming
 

Level of Knowledge: Conceptual and Analytical

Formulation of LP problem - Characteristics of LP Problem; Solution by graphical method - Simplex method - Dual of a linear programming - sensitivity analysis

Unit-3
Teaching Hours:14
The Transportation Problem
 

Level of Knowledge: Conceptual and Analytical

The general structure of the problem - solving a transportation problem; to find an optimal solution - Variations in transportation problem - Post optimality analysis; the assignment problem

Unit-4
Teaching Hours:14
Networking Analysis: PERT & CPM
 

Level of Knowledge: Conceptual and Analytical

PERT – background & development; Networking - Estimating the activity time - Determination of earliest expected & latest allowable times - Determination of critical path method; Crashing a project - Scheduling of a project; Applications of PERT & CPM

Unit-5
Teaching Hours:8
Decision Making Under Uncertainty
 

Level of Knowledge: Conceptual and Analytical

Different decision criteria - Decision tree; Simulation – model building - Areas of application

Unit-6
Teaching Hours:9
Queuing Theory
 

Level of Knowledge: Conceptual and Analytical

Queuing theory – meaning – objectives – limitations – elements of queuing system – queuing models- waiting line situations

Text Books And Reference Books:

Srivatasava, U. S. (2012). Quantitative Techniques for Managerial Decision Making . Wiley Eastern.

Essential Reading / Recommended Reading
  1. Anderson, Sweeney, Williams (2006),Quantitative Methods for Business, 10ed, India Edition, South Western- Cengage Learning
  2. Sharma, J.K. (2005),Quantitative Techniques for Managerial Decisions- MacMillan
  3. Wiseneisnki, M. (2009), Quantitative Methods for Decision Making- 5e, Pearson Education
  4. Anderson, Sweeney, Williams (2005), An Introduction to Management Science, India Edition, South Western- Cengage Learning
  5. Taha,   Natarajan,      Balasubramanie,        Tamilarasi       (2008),Operations      Research:        An Introduction,8e,Pearson-PrenticeHall
Evaluation Pattern

Assessment Component

Description

Weightage

CIA I

Quizzes- role plays- objective type tests- written assignments- discussion forums- article reviews- case analysis etc.

10%

CIA II

Mid Semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations- Viva voce- and report submission.

10%

End Semester Examination

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

Total

100%

 
 
 

MCO136 - MANAGERIAL ECONOMICS (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:04

Course Objectives/Course Description

 

This course is designed to develop students understanding of how to efficiently achieve the goals of the firm and to recognize how economic forces affect the organization. It is expected to enable the students to relate their acquired knowledge of the firm, and in particular managerial economics, in shaping their own management practices when they take up managerial responsibilities in the near future. The basic goal of the course is to improve management decision making in the context of a firm or organization.

Learning Outcome

  • Use the theory of the firm to model business organizations
  • Apply demand theory to establish the elasticity of demand
  • Use demand estimation to forecast demand trends and change
  • Apply production theory to manage production
  • Use cost theory to establish short and long run behavior.
  • Describe market structures to establish market equilibrium
  • Use game theory to decide on strategies
  • Use pricing strategies to enable organizational coherence
  • Use macroeconomic principles to address market failures 

Unit-1
Teaching Hours:5
Introduction to Managerial Economics
 

The Nature and Scope of Managerial Economics:-the economic approach to business decisions. Some qualitative preliminaries in the managerial decision making process: How to make the right choices? --Cost, value and price as the major determinants for creating economic profit.

Markets: -Competitive markets, market power, imperfect markets.

Unit-2
Teaching Hours:10
Theory of Consumer Behaviour
 

Utility: concept and  management—optimization: the cardinal approach an ordinal approach-indifference curves—properties and uses—consumer equilibrium consumer surplus. Individual Demand: Construction; Slope; Preferences; Law of Demand; Demand Curve; Demand and Income; Income Changes; Normal vs. Inferior Goods; Other Factors in Demand; Complements and Substitutes; Advertising; Durable Goods. Market Demand: Construction. The Concept of the Elasticity :Own Price Elasticity of Demand; Construction and Properties; Intuitive Factors; Elasticity and Slope. Other elasticities: Income and Cross-Price Elasticities; Advertising Elasticity.

Unit-3
Teaching Hours:10
Theories of Production and Cost
 

The Production Function: Inputs and Outputs, marginal products, diminishing returns to an input From the Production Function to Cost Curves Supply, Output and Costs: Short Run Costs; Fixed vs. Variable Costs; Other Key Concepts: Marginal Cost and Average Cost; Technology; Short Run Individual Supply; Production Rate; Break even; Individual Supply Curve. Long Run Individual Supply: Long Run Costs; Production Rate; Break even Market Supply: Short Run vs. Long Run Seller Surplus: Price vs. Marginal Cost.

Unit-4
Teaching Hours:15
Market Structure
 

Perfect Competition: Definition and Necessary Conditions: Homogeneous Product; Many Buyers and Sellers Arguments; Free Entry and Exit; Equal Information; Market Equilibrium: Demand and Supply; Excess Supply and Excess Demand. Adjustment Time: Short-Run vs. Long-Run Analysis; Price and Quantity over Time Why Governments Control Prices: Price Ceilings and Price Floors.

Monopoly: features -types - price - output determination - price discrimination : features conditions to make price discrimination more effective - price output determination -Monopolistic competition : features - product differentiation - price output determination - Oligopoly: features -Kinked demand curve - price output determination - administered prices.

Unit-5
Teaching Hours:10
National Income Accounting
 

Basic concepts: circular flow of income and wealth, methods for measuring National Income, problems. Theory of Employment: classical theory of employment, Keynesian models, multiplier, accelerator principles.

Unit-6
Teaching Hours:10
Macroeconomic Stability
 

Inflation: types:-demand pull-cost push-structural inflation. Impacts on economy, causes and effects. Solutions: fiscal and monetary policies. Philips curve. Business cycle: phases of Business cycle, policy implications. Globalizations of Indian Business. Nature of Globalization – Effects on Indian Economy –India and competitiveness. Foreign capital and Aid-Need and components of foreign capital, IndianGovernments policy towards foreign capital, foreign InvestmentInflows. Since 1991, foreign Aid to India, India’s External Debt.

Text Books And Reference Books:

1.     Keat, P. G., & Young, P. K. (2014). Managerial economics: economic tools for today's decision makers. Macmillan; Maxwell Macmillan Canada; Maxwell Macmillan International and Salvatore, Dominick (2001), Managerial Economics in a Global Economy, (7tth Edition), Oxford University Press.

1.   

 

Essential Reading / Recommended Reading
  1. Koutsoyiannis,(2005)” Modern Microeconomics “Palgrave Macmillan .
  2. Adhikary (2005), "Business Economics" Excel Books.
  3. Ahuja H.L(2005)”Economic Environment of Business”, Macroeconomic analysisS.Chand &Company Ltd.
  4. Atmanand ,(2011)”Managerial Economics“,Excel Books .
  5. Dwivedi D.N, (2001)”Macroeconomics- Theory and Policy",Tata McGraw-Hill
  6. H.Carig Peterson and W.Cris Lewis ,( 2005)”Managerial Economics” Pearson Education.
  7. Hirschey ,( 2006)”Economics for Managers” Thomson Learning
  8. Krugman & Walls:( 2005) “Microeconomics“Palgrave Macmillan.
  9. Ruddar Datt and K.P.M.Sundharam:(2011),”Indian Economy“S.Chand & Company Ltd
Evaluation Pattern

CIA - 1: 20 marks.

CIA - 2: Mid Semester Examination - 50 marks; 2 hours.

CIA - 3: 20 marks

MCO211 - CURRENT AFFAIRS (2021 Batch)

Total Teaching Hours for Semester:30
No of Lecture Hours/Week:2
Max Marks:25
Credits:1

Course Objectives/Course Description

 

The students will present news and current affairs in the fields of business, finance, economy, sports, etc. They should actively contribute to the session by way of discussion and analysis on the current trends in the field of Commerce and Business and also on the basis of group activity which may include case analysis - mock parliamentary sessions- role plays- business quiz etc.

Course objectives: 

Enable them to know the latest business, industry, economic and political news

Improve their reading and listening skill

Learning Outcome

Access to various sources of Information

compare and discuss the relevant issues

Analyze industry and finance news for evaluation

Unit-1
Teaching Hours:30
UNIT 1
 

Current Affairs

Text Books And Reference Books:

Daily newspapers including business and economic times

Essential Reading / Recommended Reading

Daily newspapers including business news and economic times

Evaluation Pattern

Presentation = 20 marks

Attendance = 5 marks

MCO212 - CORPORATE AND ACADEMIC TRAINING (2021 Batch)

Total Teaching Hours for Semester:15
No of Lecture Hours/Week:1
Max Marks:25
Credits:1

Course Objectives/Course Description

 

CAT- Corporate and Academic Training is introduced for scaling up the students’ skills & talents by encouraging participation and vibrancy among them. The course delivery comprises 4 sessions in a month that covers preparing the students for competitive exams like NET/JRF, aptitude tests and logical reasoning and other skills that also help in increasing their chances for corporate placements.

Learning Outcome

Course Delivery - The sessions are planned on a weekly basis.

Week 1 - CAT student coordinators prepare for aptitude and ensure that the same is taught in class.

Week 2 - Department faculties will ensure to train for NET/JRF (Paper 1 and Paper 2)

Week 3 - External trainers to train for Corporate hiring / If trainers are not available NET/JRF coaching shall continue

Week 4 - Assessment based on subjects taught from Week 1 to 3

Unit-1
Teaching Hours:15
-
 

-

Text Books And Reference Books:

-

Essential Reading / Recommended Reading

-

Evaluation Pattern

Grades and credits will be awarded based on the following assessment

Assessments are made in the last week of the respective months based on the sessions conducted from week 1-3, Average of all the assessments conducted will reflect on the marks card as grades/credits.

MCO231 - BUSINESS ETHICS AND CORPORATE GOVERNANCE (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:150
Credits:05

Course Objectives/Course Description

 

Course Description:

Business ethics and corporate governance is a course by research. This course will emphasize the individual as decision-maker and focus upon ethical issues and dilemmas facing managers in most business organizations. The specific objectives of the course are to raise students’ general awareness of ethical dilemmas at work to place ethical issues within a management context subject to analysis and decision-making action- and to enhance and improve the ability of students to reason toward a satisfactory resolution of an ethical dilemma. The central goals of the course are to develop students’ skills in reasoning about ethical problems and encourage deep- habitual reflection on the ethical dimensions of life. The corporate governance part of this course is intended to introduce and investigate various governance mechanisms in a globalized economy.

 Course Objectives:

  • To emphasize the individuals as a decision maker and focus upon ethical issues and dilemmas faced by managers in most business organization.
  • To raise the student’s general awareness of ethical issues at workplace and resolve ethical issues in Business.
  • To develop students’ skills in reasoning about the ethical problems and Confidently apply systematic ethical reasoning to business dilemmas and communicate effectively in oral and written forms these- using the concepts- logic and conventions of business ethics;
  • To equip students with corporate governance and to investigate and introduce various governance mechanisms in a globalized economy.

Learning Outcome

Upon successful completion of this paper- students are expected to be able to:

  • Define- explain and illustrate the theoretical foundations of business ethics;
  • Re-examine the knowledge of business and economic concepts from an ethical perspective;
  • Reflect on and critically examine their own values and the importance of the ethical dimension in business and workplace decision making;
  • Confidently apply systematic ethical reasoning to business dilemmas and communicate effectively in oral and written forms these- using the concepts- logic and conventions of business ethics;
  • Able to compare the corporate governance mechanisms of a few countries.

Unit-1
Teaching Hours:7
Introduction to Business Ethics
 

Level of Knowledge: Conceptual

Ethics and Business – Making a case for Business Ethics – Sources and factors influencing Business ethics – Values- Morals and ethics - Business ethics as personal integrity and social responsibility – Ethics and Law – Ethics as practical reason.

Unit-2
Teaching Hours:8
Philosophical theories of Ethics and Business
 

Level of Knowledge: Conceptual

Ethical theories and traditions – Utilitarianism – Deontology as ethics of rights and duties – Virtue ethics – Perspectives of Albert Z Carr and Machiavelli – Modern and Contemporary views on Business ethics

Unit-3
Teaching Hours:6
Ethical Decision-making
 

Level of Knowledge: Conceptual

Decision-making process for ethics – various frameworks for ethical decision-making – stakeholder theory – Triple Bottom-Line - Reasons for mistakes in ethical decision-making - Kohlberg‘s theory of Moral development – Ethical decision-making in managerial roles

Unit-4
Teaching Hours:8
Managing Business Ethics and Corporate Social Responsibility
 

Level of Knowledge: Conceptual

Culture and ethics – Compliance and Value-based cultures – ethical leadership and corporate culture – building a Value-based corporate culture: code of ethics- ethics hotlines – ombudspersons- Reporting and Ethics Audits – Various models of CSR

Unit-5
Teaching Hours:15
Ethical decision-making in Organizations
 

Level of Knowledge: Conceptual

HRM: Cash and incentive plans- performance appraisal, race and disability, health and safety- restructuring and layoffs – wages – discrimination- sexual harassment.

Marketing: Ethical issues in Marketing a framework- responsibility for products (safety and liability)- marketing Process related ethics (Advertisements and Sales)- product related ethics (appropriateness of marketing certain products)- competition related ethics (pricing, advertising, piracy, predatory)- Marketing to Vulnerable populations- Sustainable Marketing.

Finance and Accounting: Finance functions- investment decisions- disclosure norms- insider trading- and executive compensation- conflicts of interests in Accounting and Financial markets.

Technology: Privacy and employee monitoring- emerging ethical issues related to Technology

Unit-6
Teaching Hours:8
Ethics in Global Businesses and Environmental sustainability
 

Level of Knowledge: Conceptual

Ethical principles governing global business (Model Business principles by US department of Commerce- The caux Principles- International codes – UN Global compact - OECD guidelines) - ethics in relation to adapting host countries culture and norms- issues relating negotiators and gift giving- providing access to less developed countries- avoiding sanctions- protection of intellectual properties – National differences in business ethics- pressures for ethical convergence- ethical principles governing global business.

Business ethics and environmental values – Business’ Environmental responsibilities: The sustainability approach – Principles for a sustainable business.

Unit-7
Teaching Hours:8
Corporate Governance
 

Level of Knowledge: Conceptual

Understanding Corporate Governance –the context – Socio-economic character of business- core values- business purpose- structural and organizational aspects- International experiences: Corporate governance in USA- UK - The agenda for India: Codes of Corporate Governance as recommended by the Confederation of Indian Industry (CII) for effective corporate Governance in India- SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

Text Books And Reference Books:

Hartman,& DesjardinJ. (2013). Business Ethics: Decision, Making for Personal Integrity & Social Responsibility (2 edition.). New York: McGraw Hill.

Essential Reading / Recommended Reading

1.      Fernando, A.C. (2013). Business Ethics: An Indian Perspective (2 edition.). New Delhi: Pearson.

2.      Crane, A. (2012). New directions in business ethics. Los Angeles: SAGE Publications.

3.      Gosh, B. N. (2011). Business Ethics and Corporate Governance. New Delhi: Tata McGraw-Hill.

4.      Mandal, S. K. (2012). Ethics in Business and Corporate Governance. New Delhi: Tata McGraw Hill.

Evaluation Pattern

 

Assessment Component

Description

Weightage

CIA I

Quizzes- role plays- objective type tests- written assignments- discussion forums- article reviews- case analysis etc.

10%

CIA II

Mid Semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations- Viva voce- and report submission.

10%

End Semester Examination

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

Total

100%

MCO232 - PROJECT 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:

The course project management gives a conceptual framework for conceiving a project. It helps the students to understand the steps involved in setting up a sound project through market, technical and financial analysis.

Course Objectives:

  • To acquaint students with management of projects
  • To make them understand the techniques of managing projects
  • To make them understand the concept of project initiation and implementation of projects
  • To familiarizewith differentmethods of contemporary development in project management.

Learning Outcome

  • To help the students understand the basics of project management
  • To expose the students to factors that creates a sound project.
  • To exposed the students to the management techniques to manage the project
  • To help the students to know the processes in project management right from project initiation till the closure of the project

Unit-1
Teaching Hours:10
Introduction to Project Management
 

Level of Knowledge: Conceptual

Concept of project, Project V/s Operations, Stakeholders, Project Characteristics. Concept of Project Management, Organizational Structures, Project Phases, project Life cycles, Project Management Process Groups, Process Flow

Unit-2
Teaching Hours:10
Market and Demand Analysis
 

Level of Knowledge: Conceptual and Analytical

Needs and Demands, Feasibility study, schematic diagram. Generation and screening of project ideas – Generation of ideas, monitoring the environment, identifying key Stake holders, Stake holders Analysis, corporate appraisal, scouting for project ideas, preliminary screening, Situational analysis- collection of secondary information- market survey demand forecasting- market planning.

Unit-3
Teaching Hours:10
Planning Project Resources
 

Level of Knowledge:  Conceptual and Analytical

Procurement Planning, Procurement Inputs, Tools and techniques for plan procurement - Make or Buy Analysis, Contract Types, Procurement Management Plan, Procurement Statement of work, Source Selection Criteria. Tools and techniques for planning Quality Input, Tools and Techniques for Planning Quality Output.

Unit-4
Teaching Hours:10
Implementation, Measuring and controlling project performance
 

Level of Knowledge: Conceptual and Analytical

Implementation - activities in project implementation, pre requisite for successful project implementation. Monitoring and controlling project work inputs and outputs, administering procurements, establishing performance measurements, Managing performance integrated change controls, Monitoring and controlling Risk, Managing cost changes, utilizing performance Quality control techniques

Unit-5
Teaching Hours:10
Project Closure
 

Level of Knowledge: Conceptual

Formulating project closure- characteristics of closing, project ending, closing out the project- inputs, tools, techniques and outputs, Closing out procurements - inputs, tools, techniques and outputs, Balancing stakeholders‘ interests at project close.

Unit-6
Teaching Hours:10
Contemporary Developments in Project Management
 

Artificial Intelligence and Automation in Project Management, Data Analytics and Numbers in Project Management - Data Driven Project Management Agile Thinking and Lean Thinking in Project Management, Hybrid Project Management Approaches

Increased remote working (Work from Home) and its impact on Project Management, and Shifting Globalized Gig Economy, Increasing Business Value of soft skills in Project Management, Growing importance of human-centred Project Design, Change Management to Project Success

Text Books And Reference Books:

1.      Prasanna Chandra, (2009),Projects planning analysis selection implementation and review, Tata McGraw- Hill

Essential Reading / Recommended Reading

1.      K Nagarajan, (2007), Project Management ( 2 ed.), New Age International Publishers

2.      R C Mishra & Tarun Soota (2005), Modern Project Management, New Age International Publishers

3.      Sarin K & Buffa S (2009), Production and Operations management (8 ed.), Wiley – India

4.      William Stevenson (2014), Operations Management (12 ed.), McGraw-Hill

Evaluation Pattern

 

Assessment Component

Description

Weightage

CIA I

Quizzes- role plays- objective type tests- written assignments- discussion forums- article reviews- case analysis etc.

10%

CIA II

Mid Semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations- Viva voce- and report submission.

10%

End Semester Examination

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

Total

100%

MCO233 - DIRECT TAXES (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:04

Course Objectives/Course Description

 

Course Description:

The subject equips students with a competitive advantage in the field of taxation. The subject aims to provide conceptual understanding and framework of the direct tax laws in the country. It enables students to understand implication of tax laws and their compliance.

 Course Objectives:

  • To Impart knowledge on taxation law
  • To impart knowledge to the students with a competitive advantage in the field of taxation
  • To impart the knowledge on direct tax and framework of direct tax.
  • To impart knowledge of implication of tax laws and their compliance.

Learning Outcome

  • To enable the students in assessment of various entities
  • To enable the students, acquire an understanding of the concept and assessment of direct tax
  • To enable the students to familiarize the various tax incentives and benefits under direct taxes
  • To enable the students to expertise on filling the direct tax to various entities

Unit-1
Teaching Hours:4
Introduction
 

Level of Knowledge: Basic and Conceptual

The Finance Act- The Income Tax Act 1961-Tax - Basic concepts: Agricultural income – Assessee- Assessment year- Average rate of tax- income of person- gross total income- Previous year- Charge of income Tax - Capital and Revenue Receipts capital or revenue expenditure.

Unit-2
Teaching Hours:22
Assessment of Individuals
 

Level of Knowledge: Conceptual and Analytical

Heads of Income- Income from Salary (including Perquisite except RFA & Car facility all other perquisite self-learning module) - Income from House Property- Income from business or Profession- Income from capital Gain– Income from other sources- Aggregation of income- set- off and carry forward of losses- deductions from Gross Total Income- Tax Incidence on individuals - Total income. - Tax liability - rebates & relief - Problems on Computation of taxable income

Unit-3
Teaching Hours:10
Assessment of Hindu Undivided Family
 

Level of Knowledge:  Conceptual and analytical

Meaning of HUF - Different Schools of Hindu law - Assessment of Hindu Undivided Family- Deductions available- Taxable income - Rates of tax - Partition of HUF - Problems on Hindu Undivided Families.

Unit-4
Teaching Hours:12
Taxation of Firms and Limited Liability Partnership
 

Level of Knowledge:  Conceptual and Analytical

Meaning of Partnership- Computation of Book profits u/s 40(b)-remuneration allowed in the hands of partnership firms- scheme of taxation of firms – assessment as a firm u/s 184 –computation of total income of firm and tax liability of firm. Taxation of Limited Liability Partnership (LLP)- Problems on computation of taxable income of firms/partners/LLP.

Unit-5
Teaching Hours:5
Return of Income
 

Level of Knowledge: Conceptual and Analytical

Meaning- requirement of PAN- prescribed forms of returns- compulsory filing of returns- due date for filing returns- authorized signatories- interest in case of default- return of loss- belated return- revised return- defective return

Unit-6
Teaching Hours:7
Advance Payment of Tax
 

Level of Knowledge: Conceptual and Analytical

Income liable for advance tax - Advance tax liability under different situations- Interest payable by the assessee or Government - Problems illustrating advance tax provisions.

Text Books And Reference Books:

1.      Singhania. V.K.(2016). Direct Taxes Law & Practice- New Delhi- Taxman Allied Services Pvt.Ltd.

2.      Girish Ahuja and Ravi Gupta (2016). Professional Approach to Direct Taxes-Law and Practice- New Delhi-Bharath Law house( P) Ltd

Essential Reading / Recommended Reading

-

Evaluation Pattern

 

Assessment Component

Description

Weightage

CIA I

Quizzes- role plays- objective type tests- written assignments- discussion forums- article reviews- case analysis etc.

10%

CIA II

Mid Semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations- Viva voce- and report submission.

10%

End Semester Examination

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

Total

100%

MCO234 - ADVANCED FINANCIAL MANAGEMENT (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:04

Course Objectives/Course Description

 

Course Description

This course introduces students to the concepts and theories of corporate finance that underlie the techniques which are offered as support for the understanding, evaluation and resolution of financial managers‘ problems. This course provides the knowledge base for understanding in- depth the principles and techniques of business finance (corporate financial management and investments). The syllabus covers all the aspects related to financial management principles and skills so, as to provide a holistic understanding of the subject. The primary objective is to provide a framework, concepts and tools for analyzing financial decisions based on fundamental principles of modern financial theory. The aim of the course is to make students analyze situations, make value maximizing decisions, and communicate the basis of those decisions. Lectures and readings will provide an introduction to the financial decisions of firms, cost of capital and capital structure decisions- capital budgeting principles, investment evaluation, working capital estimation and management and dividend decisions. As a perquisite, student should know basics of finance- source of finance and time value of money concepts.

Course Objectives:

  • To Understand various concepts, tools & techniques of financial management
  • To be familiar with approaches for better utilization of financial resources and management of wealth of an organization
  • To Equip students to apply the right approach in terms of decision making in different situation to manage business finance more effectively.
  • To explore different alternatives to maximize earning per share and shareholders wealth.
  • To analyze financial statements of a company and make appropriate recommendations for financial planning.
  • To evaluate long-term investment proposals and select the best alternative for the organization.

Learning Outcome

At the end of the course students will be able to 

  • Explain various concepts relating to financial management and financial decisions including demonstration of MS Excel skill for financial calculations.
  • Integrate and ascertain the various components of working capital for effective functioning of day-to-day business operations.
  • Analyze financial statements of a company and make appropriate recommendations for financial planning.
  • Evaluate long-term investment proposals and devise ideal dividend payout policy understanding its impact on firm value
  • Design the appropriate capital structure by applying leverage principles and techniques of cost of capital so as to maximize earnings per share.
  • Build organizational value by taking appropriate financial decisions.

Unit-1
Teaching Hours:4
Nature and Scope of Business Finance
 

Level of Knowledge: Conceptual Knowledge

Introduction - Definition and Scope of Corporate Finance - Importance of Corporation finance - Finance function - Approaches to finance functions - Financial Management - Objectives of Financial Management – Wealth Maximization- Profit Maximization & Maximizing the Earning Per Share - Financial Decision - Financial Management Process; Functional Area of Financial Management - Functions of Finance Manager - Organization of the Finance Function- Recent new approaches on Valuation- Economic Value Added-Market Value Added-Agency Theory.

Unit-2
Teaching Hours:12
Cost of Capital
 

Level of Knowledge: Conceptual and Working Knowledge

A brief overview of the concept of Time Value of Money and its application in financial Management - Concept & Definition of Cost of Capital - Significance of Cost of Capital - Cost of Debt and Preference - Cost of Equity - Cost of Retained earnings - Determination of cost of Capital - Weighted Average Cost of Capital - Floatation cost and Weighted average cost of capital.

Unit-3
Teaching Hours:10
Financing Decision
 

Level of Knowledge: Conceptual and Working Knowledge

Introduction- Sources of Long-term Finance - Raising of Long-term Finance – Venture Capital – IPO- Right Issue- etc. - Meaning of Capitalization; Need of Capitalization - capital and capitalization - Over- Under and Fair Capitalization their problems and benefits - Concept of Capital Structure; Importance of Capital Structure - Assumptions of Capital Structure – Conceptual overview of theories of Capital Structure- Net Income Approach- Net Operating approach- Traditional Approach-- Essentials of a Sound Capital Structure - Optimum capital structure - Point of Indifference - Capital Structure Policies in Practice - Factors Determining Capital Structure - Leverages – Meaning- Significance of Leverages - Types of Leverages and Risk Factor- Relationship between leverage and Risk. Designing a Capital Structure.

Unit-4
Teaching Hours:14
Investment Decision Capital Budgeting
 

Level of Knowledge: Conceptual and Working Knowledge Principles and Techniques Nature of Capital Budgeting; Identifying Relevant Cash Flows; Evaluation Techniques; Traditional Methods and Discounted Cash Flows Methods - Factors determining capital budgeting; Limitations of Capital Budgeting - Capital Budgeting Practices in India- - Investment Criteria- - Practical approach to methods of Evaluation of Investment decisions using Excel (Industry relevant); Analysis of Risk and Uncertainty in Capital Budgeting Description and Measurement of Risk; and Risk Evaluation Approaches-– Sensitivity Analysis- - Simulation Analysis- Decision Tree Analysis. (Practical Problems with case studies) (Industry relevant) - Ethical Aspect of Decision Making.

Working Capital Management

Meaning; Concept; Objectives; Kinds of Working Capital; Operating Cycle; Importance of Working Capital; Dangers of Inadequate and Excessive Working Capital; Management of Working Capital; Factors determining Working capital - Estimation of Working capital Requirement (problems)- Pecking Order Theory of Financing Choices.

Cash Management – Motive of Holding cash; Cash budgeting; Cash collections and disbursement; Options and Strategies for investing and Managing Surplus cash; Cash Management Models. (Illustrations); Inventory Management – Purpose/Benefits of holding inventory; Risk and cost of holding inventories; Objectives of Inventory Management; Tools and Techniques of Inventory Management. (Illustrations)

Credit Management Cost of maintenance of Accounts Receivables; Forecasting the receivables; Terms of Payments; Credit policy; Credit evaluation; Credit granting; Collection policy; Controls of Accounts receivables. (Illustrations)

Unit-5
Teaching Hours:6
Dividend Decision
 

Level of Knowledge: Conceptual and Working Knowledge

Introduction to Dividend Policy; Need for firms to pay dividends; Forms of Dividend - Problems of irregular dividend, Determinants of Dividend Policy; Legal and Procedural aspect; The Theory of Irrelevance; Residual Approach; Modigliani and Miller Approach. The Theory of Relevance- Walter‘s Approach.

Unit-6
Teaching Hours:14
Financial Modelling and Forecasting
 

Level of Knowledge: Conceptual and Working Knowledge

Objectives of forecasting -Understanding business model- Basics of financial modelling - How to create a basic financial model- Case study and model discussion -Project Future Financial Statements

Text Books And Reference Books:
  1. Shashi K. Gupta- Sharma R.K (2016). Financial Management Theory and Practice (8th revised edition.). Delhi- India: Kalyani Publishers.
  2. Pandey I M (2010). Financial Management (10th edition.).India: Vikas Publishing House Pvt Ltd.
Essential Reading / Recommended Reading
  1. Prasanna Chandra. (2011). Financial Management, Theory and Practice.(8th edition.). New Delhi: Tata McGraw Hill Education (India) Pvt. Ltd.
  2. Khan M.Y.- Jain P.K (2011). Financial Management, Text, Problems and Cases.(6th edition.). New Delhi: Tata McGraw Hill Education (India) Pvt. Ltd.
  3. Brigham E.F- Houston J.F. (2015). Fundamentals of Financial Management. (14th edition.). Thomson ONE, Business School Edition.k
  4. Brealey and Meyers (2008.): Principles of Corporate Finance: Tata McGraw Hill, New Delhi,
  5. Keown, Martin, Petty and Scott (Jr) (2002) Financial Management: Principles and Applications; Prentice Hall of India, New Delhi.
  6. Gitman, L. (2009 Principles of Managerial Finance; Addison Wasley
  7. Vanhorne, James C (2002) Financial Management and Policy; Prentice Hall of India, New Delhi
  8. Kishore Ravi, M. (2006) Financial Management; Taxman.
  9. Avon, J. (2013). The Basics of Financial Modeling. Apress.
  10. Davidson, W. (2017). Financial Forecasting and Decision Making. USA: American Institute of Certified Public Accountants (AICPA).
  11. Rees, M. (2018). Principles of Financial Modelling: Model Design and Best Practices Using Excel and VBA. Wiley.
  12. Samonas, M. (2015). Financial Forecasting, Analysis, and Modelling: A Framework for Long- Term Forecasting. John Wiley & Sons Inc.
Evaluation Pattern

 

Assessment Component

Description

Weightage

CIA I

Quizzes- role plays- objective type tests- written assignments- discussion forums- article reviews- case analysis etc.

10%

CIA II

Mid Semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations- Viva voce- and report submission.

10%

End Semester Examination

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

Total

100%

MCO235 - SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:04

Course Objectives/Course Description

 

Course Description

This course introduces the essentials of investing in various avenues with focus being on equity share and bonds. The course enables the students to suggest different investment avenues based on different investment objectives and also to evaluate the worth of a security from a fundamental as well as technical perspective. Concepts of time value of money and capital market concepts are essential for understanding this course.

Course Objectives

  • To familiarize students about various avenues available for investment
  • To justify each investment avenue‘s benefits in terms of selected parameters.
  • To make students understand the concept of intrinsic value of an instrument.
  • To provide insights on fundamental and technical analysis.
  • To inculcate usage of MS Excel

Learning Outcome

  • Explain various concepts relating to Security Analysis and Portfolio Management
  • Apply the statistical techniques using Microsoft excel to figure out the risk and return of investments.
  • Able to find the true value of a security
  • Analyse a company fundamentally and technically and make appropriate recommendations for Investment planning
  • Construct portfolio using the various tools and techniques of SAPM.

Unit-1
Teaching Hours:8
Introduction to Financial Markets & Securities
 

Structure of Indian Financial System - Objectives and Functions of Financial System- Financial markets – functions- classification- Primary Market - its role and functions-  Stock Exchanges in India: History and development- importance and functions- Stock exchanges- Bombay Stock Exchange- National Stock exchange- Role of SEBI in capital market- Global Securities Market-overview- Introduction to investment- Meaning of Investment- Investment v/s speculation- Investment process- investment categories- investment attributes- objectives of investments- types of investors- Hedging- Innovative financial instruments- Common pitfalls and tips for investing

Unit-2
Teaching Hours:8
Risk & Return
 

Meaning of risk & return –Types of risks-Components of return-Measuring historical return- measuring historical risk-Measuring expected return and risk-Concept of probability-Calculation of systematic risk-Beta calculation

Unit-3
Teaching Hours:9
Valuation of Securities
 

Concept of value-Meaning of Intrinsic value and time value concept (Only PV of single amount & PV of annuity)- Bond valuation- Current yield- YTM- YTC-Bond pricing theorems(specific only) Duration(simple problems). Equity valuation-1year and multiple year holding period-Constant growth model-Multiple growth model (only concept)

Unit-4
Teaching Hours:12
Fundamental Analysis & Technical Analysis
 

FundamentalAnalysis:

EIC analysis-Economic analysis-tools for economic analysis-Industry analysis-standard industrial classification- tools for industry analysis- quantitative industry analysis- company analysis-tools for company analysis.

 

Technical Analysis

Charting tools-charts-line charts-line and volume charts-reversal patterns-continuation patterns- bar chart- candlestick chart- point and figure chart- Dow Theory- Elliot wave theory-tools of technical analysis-market structure-and marketindicators.-EfficientMarketHypotheses

Unit-5
Teaching Hours:15
Portfolio Management
 

 

Introduction to Portfolio Management

Meaning of portfolio management-portfolio construction-approach & process of portfolio construction-Expected return and expected risk of a portfolio (2 securities only)

 

     PortfolioTheory&Selection

Modern portfolio analysis-diversification-Meaning and simple problem Markowitz model (Onlytheory)-Sharpe‘s single index model-measuring portfolio return using SI model (only problems on return)- CAPM model- Efficient frontier with risk-less lending-CAPM equation-CML &SML-Pricingof securities with CAPM

 

Unit-6
Teaching Hours:8
Portfolio Evaluation
 

Growth investing-value investing-passive and active portfolio management-Rupee cost averaging formula plans-performance index-Portfolio revision-Sharpe‘s-Treynor‘s and Jensen‘s measures of portfolio evaluation- portfolio hedging.

Text Books And Reference Books:

Kevin- S. (2010). Security Analysis and Portfolio Management. (2 ed.). New Delhi: PHI learning Pvt Ltd

Essential Reading / Recommended Reading

1.      Pandian- P. (2005). Security analysis and portfolio management. (2ed.). Noida: Vikas publishing house Pvt Ltd.

2.      Bhat- S. (2008). Security analysis and portfolio management. (1 ed.). New Delhi: Excel Books.

3.      Fischer- D. E.-& Ronald J.- J. (1994). Security analysis and portfolio management. (5 ed.). New Delhi: Prentice-Hall of India.

4.      Chandra. (2011). Security Analysis and Portfolio Management. (4 ed).New Delhi: Tata McGraw Hill Publishing company.

5.      Ranganatham- M.-&Madhumathi- R. (2004). Investment analysis and portfolio management. (4 ed.).             New Delhi: Pearson Education

Evaluation Pattern

 

Assessment Component

Description

Weightage

CIA I

Quizzes- role plays- objective type tests- written assignments- discussion forums- article reviews- case analysis etc.

10%

CIA II

Mid Semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations- Viva voce- and report submission.

10%

End Semester Examination

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

Total

100%

MCO236 - INTERNATIONAL FINANCE AND INSTITUTIONS (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:

International Finance and Institutions helps the students to learn the environment of international finance and its management. The topics covered include the international monetary system- foreign exchange risk management- international parity conditions- international financing- international financial markets- Balance of Payment- and Management of foreign exchange risk.

Course Objectives:

  • To understand the factors that motivates the business organization to pursue international business and methods of doing business internationally.
  • To create awareness about the different financing methods and financial management in the MNCs
  • To learn countries’ economic transactions between other nations and how to record these transactions
  • To learn different phases of international monitory system and to be familiar with international monitory institutions
  • To understand functions and structure of foreign exchange market and determination of foreign exchange rates
  • To create awareness about different foreign exchange exposure risks of the MNCs and tools and techniques to deal with these risks.

Learning Outcome

After completion of the course the students will be able:

  • Explain conceptually the organization and operations of MNCs and identify the appropriate international financing method.
  • Analyze the causes of historical, fixed and floating exchange rate movements.
  • Demonstrate basic understanding of foreign exchange market and exchange rates
  • Demonstrate understanding of the issues relating to multinational financing and investment decisions through the financial institutions.
  • Demonstrate the ability to select global financing strategies and the methods used to minimize foreign exchange risk.
  • Explain and analyze the management of exposures involved in international transactions.

Unit-1
Teaching Hours:8
International Financial Management
 

Level of Knowledge – Conceptual

Scope of international finance- global links- objectives of MNCs- Distinguishing features of International finance- International business activities- trends of FDI in India- International business methods- Motivations for international business- field of international business

Unit-2
Teaching Hours:10
International Monetary System
 

Level of Knowledge – Conceptual

The gold standard- Price specie flow Mechanism- Decline of the gold standard- the inter-war years- The Bretton wood system- Smithsonian agreement- the flexible exchange rate regime- alternative exchange rate systems- Evaluation of floating and fixed exchange rates- classification of currency arrangements- the European monetary system. Introduction to GATT Agreements - Introduction to transnational monetary agreement and bailouts etc.

Unit-3
Teaching Hours:4
International Financial Institutions/Development Banks
 

Level of Knowledge – Conceptual

The World Bank- Economic reform programmes. IMF- financial policies of IMF- its supported programmes- Asian development bank - BRICS Bank.

Unit-4
Teaching Hours:12
Balance of Payments
 

Level of Knowledge – Conceptual and Evaluation

BOP accounting- debits and credits- BOP statement- disequilibrium of BOP- types of disequilibrium- ways to overcome disequilibrium- problems of BOP statement- Capital account convertibility- current account convertibility- causes of convertibility-Fully convertible- Managed and controlled models.

Unit-5
Teaching Hours:14
Foreign Exchange Markets and Theories of Foreign Exchange Rate Movement
 

Level of Knowledge– Conceptual and Working Knowledge

Foreign exchange markets- spot markets- Functions of the foreign exchange market- the foreign exchange rates- arbitrage- cross rates of exchange- Bid-Ask spreads- forward market- Interest arbitrage- covered interest arbitrage and interest parity theory- Purchasing power parity- absolute purchasing power parity- relative purchasing power parity- International Fisher Effect- comparison PPP- IFE- and IRP theories

Unit-6
Teaching Hours:12
Management of Foreign Exchange Risk
 

Level of Knowledge – Conceptual and Working Knowledge

Exchange risk- types of exposure- Translation exposure- Translation methods- functional versus reporting currency- comparison of four translation methods- Transaction Exposure- Measurement of transaction exposure- transaction exposure based on currency variability- managing transaction exposure- Risk management products- Hedging- currency correlation and variability as hedging tools- Economic Exposure- Transaction exposure versus economic exposure- measuring economic exposure- managing economic exposure- tools and techniques of foreign exchange risk management.

Text Books And Reference Books:

1.      MadhuVij. (2015). International Financial Management (3ed). New Delhi: Excel Books.

2.      Jeevanandam, C. (2016). Foreign exchange practice, concepts and control. Delhi: Sultan Chand Publications

Essential Reading / Recommended Reading

1.      Bhalla V.K. (2011). International Financial Management. New Delhi: Anmol Publications.

2.      Apte P.G. (2010). International Financial Management. Noida: Tata McCgraw.

3.      Madura (2010). International Financial Management- New Delhi : Vikas Publications.

4.      Avadhani, V. A. (2016). International Financial Management (3ed.). Bangalore : Himalaya Publishing House.

Evaluation Pattern

 

Assessment Component

Description

Weightage

CIA I

Quizzes- role plays- objective type tests- written assignments- discussion forums- article reviews- case analysis etc.

10%

CIA II

Mid Semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations- Viva voce- and report submission.

10%

End Semester Examination

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

Total

100%

MCO237A - DATA ANALYSIS USING SPSS AND AMOS (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:04

Course Objectives/Course Description

 

Course Description:

This course provides detailed coverage of various research tools in social sciences and finance. It helps the students to understand and apply research tools to present and publish their research work.

 

Course learning Objectives:

  • To familiarize students with application of inferential statistics to various business problems
  • To develop data analysis skills in various parametric and non-parametric tests using SPSS.
  • To develop data analysis skills in construct validity and structural equation modelling using AMOS.
  • To enable students to interpret the results of various tests and make informed business decisions.

Learning Outcome

  • Calculate and interpret descriptive statistics for a given dataset.
  • Perform inferential statistics using Excel and SPSS and identify the type of tests required based on the problem and data collected
  • Differentiate between parametric and non-parametric tests and perform various tests using SPSS and write meaningful inferences to aid decision making.
  • Conduct construct validity tests, analyse the model fit, and run structural equation modeling using AMOS and write inferences.

Unit-1
Teaching Hours:15
Statistical Techniques and Statistical Inference
 

Level of Knowledge: Practical

Measures of central value – Measures of Dispersion – Skewness and Kurtosis and Normality of data – Covariance and Correlation analysis –Regression analysis- computing correlation from covariance and computing regression coefficients from correlation – Hypothesis testing – procedure of testing hypothesis – types of errors in testing of hypothesis – one tailed and two tailed tests of hypothesis - standard error and sampling distribution – tests of significance for large and small samples – testing the significance of mean of a random sample- test the difference between means of two samples – testing the difference between the means of two dependent samples – testing the significance of correlation and coefficient of regression (problems)– Z test and F test (simple problems).

Unit-2
Teaching Hours:12
Introduction to SPSS and Hypothesis Testing
 

Level of Knowledge:  Practical

SPSS software – interface – creating work-files – coding and importing data – descriptive statistics – normality of data – reliability – inferential statistics - parametric tests – chi-square – t test – one way, two way, three way ANOVA, MANOVA, ANCOVA, non-parametric tests – Kruskal Wallis test – Wilcoxon test – Mann Whitney U test.

Unit-3
Teaching Hours:10
Advanced SPSS
 

Level of Knowledge:  Practical

Exploratory Factor Analysis – Correlation - Linear regression, Multiple regression, Hierarchical Multiple Regression - Mediation and moderation in SPSS, Logistic regression, Discriminant Analysis.

Unit-4
Teaching Hours:12
Structural Equation Modelling using AMOS
 

Level of Knowledge:  Practical

Overview of SEM – softwares available for SEM – AMOS software – Assumptions for AMOS - Interface – Improving appearance – Managing object properties – Managing interface properties - importing data file – Errors in AMOS - Theory behind Confirmatory Factor Analysis- Orders of CFA – Zero order CFA – Second order CFA – Third Order CFA and First Order CFA - Model identification – Recursive and Non-recursive models - Improving results – Model fit indices – Convergent Validity – Discriminant Validity – SEM Model.

Unit-5
Teaching Hours:11
Handling Extraneous variables - Moderation and Mediation Analysis
 

Level of Knowledge:  Practical

Data Imputation – SEM with second order construct – Categorical Moderator – Metric Moderator – Mediation in AMOS – Partial and full mediation – Parallel mediation.

Text Books And Reference Books:

Field, A. (2013). Discovering statistics using IBM SPSS statistics. sage.

Byrne, B. M. (2016). Structural equation modeling with AMOS: Basic concepts, applications, and programming. Routledge.

Essential Reading / Recommended Reading

-

Evaluation Pattern

 

Assessment Component

Description

Weightage

CIA I

Quizzes- role plays- objective type tests- written assignments- discussion forums- article reviews- case analysis etc.

10%

CIA II

Mid Semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations- Viva voce- and report submission.

10%

End Semester Examination

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

Total

100%

MCO237B - ECONOMETRIC AND FINANCIAL MODELING USING E-VIEWS (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:04

Course Objectives/Course Description

 

Course Description:

This course provides detailed coverage of various Financial models based research tools in social sciences and finance. It helps the students to understand and apply research tools to present and publish their research work.

Course learning Objectives:

  • To equip students with the process of computing   descriptive statistics, correlation and regression coefficients
  • To train the students with the process of Estimating LS, ARMA models and use it for forecasting time series data
  • To train the students the procedure of estimating VAR models and impulse response analysis
  • To estimate of ARCH and GARCH Model to identify the features of the volatility

Learning Outcome

At the end of the course, the students will be able to:

  • Create work-files and Calculate the descriptive statistics and interpret the results
  • Perform stationarity tests- causality tests and test normality of data
  • Estimate multiple linear regression and run diagnostic tests for auto-correlation-collinearity
  • - Heteroskedasticity
  • Estimate ARMA models and use it for forecasting time series data
  • Run Impulse response analysis and Variance Decomposition analysis
  • Estimate ARCH and GARCH models and Identify the features of volatility

Unit-1
Teaching Hours:15
Statistical Techniques and Statistical Inference
 

Measures of central value – Measures of Dispersion – Skewness and Kurtosis and Normality of data – Covariance and Correlation analysis –Regression analysis- computing correlation from covariance and computing regression coefficients from correlation – Hypothesis testing – procedure of testing hypothesis – types of errors in testing of hypothesis – one tailed and two tailed tests of hypothesis - standard error and sampling distribution – tests of significance for large and small samples – testing the significance of mean of a random sample- test the difference between means of two samples – testing the difference between the means of two dependent samples – testing the significance of correlation and coefficient of regression (problems)– Z test and F test (simple problems).

Unit-2
Teaching Hours:10
Introduction to E Views and Estimating A Liner Regression
 

E views software - E views objects – Creating work-files – Importing data – series- group and equation objects- basic commands – show- plot- series-genr – Nature of data – Cross sectional - Time series – Panel data- Descriptive statistics commands in E views- basic concepts of estimating a linear regression – fitting a regression line – Residual – Slope – RSS-ESS and TSS – Coefficient and standard error – hypothesis testing on estimated coefficients – Different ways to run regression in E views – Interpretation of linear regression output - Stationarity of data – ADF test.

Unit-3
Teaching Hours:10
Post Estimation Analysis
 

View menu – Actual- fitted and residual graph – making a residual series – Assumptions of Classical Linear Regression Model – Co linearity – correlation matrix – Residual diagnostics - Autocorrelation – impact of autocorrelation on regression output – Detecting autocorrelation – visual inspection – correlogram – DW test – Breusch Godfrey test – Correcting autocorrelations

– Using ACF and PACF for Modelling – AR models – MA models – Estimating ARMA models – ARMA diagnosis – correlogram – Heteroskedasticity – White test for Heteroskedasticity – Robust standard errors – Autoregressive Heteroskedasticity – ARCH LM test

Unit-4
Teaching Hours:8
Regression with Dummy Variables
 

Usage of auto series in regression -  Dummy variables – time and categorical dummy variables –

- Creating dummy variables – smpl- recode command – Date Dummies - @day- @month @datestr functions - @expand – creating group object - Using dummy variables in regression – Lead and Lag series – using lag series in regression

Unit-5
Teaching Hours:5
Forecasting Evaluation
 

Basic concepts of forecasting – Forecast sample – in sample and out sample forecast – Forecast evaluation – Actual Vs fitted – Static and Dynamic forecasting - Forecast evaluation table – Root Mean Squared Error – Mean Absolute Error – Theil Inequality coefficient – Bias proportion – Variance proportion – covariance proportion – Forecasting with auto series

Unit-6
Teaching Hours:12
Causality Analysis and Volatility Estimation
 

Causality – Granger causality test (1969) – VAR – concept – formulation and applications – Impulse response analysis and variance decomposition – Co-integration analysis – Single equation test and Johansen‘s system cointegration test- Volatility – features of volatility in financial time series - Introduction to ARCH and GARCH models

Text Books And Reference Books:
  • Gujarati, D. (2014). Econometrics by Example. Palgrave Mcmilan publishers .
  • Gupta, S. (2000). statistical methods. Delhi: Sultan Chand Publishers.
Essential Reading / Recommended Reading

IHS. (2018). Eviews Illustrated

Evaluation Pattern

 

Assessment Component

Description

Weightage

CIA I

Quizzes- role plays- objective type tests- written assignments- discussion forums- article reviews- case analysis etc.

10%

CIA II

Mid Semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations- Viva voce- and report submission.

10%

End Semester Examination

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

Total

100%

MCO281 - SOCIAL BASED MICRO PROJECT (2021 Batch)

Total Teaching Hours for Semester:0
No of Lecture Hours/Week:0
Max Marks:50
Credits:02

Course Objectives/Course Description

 

This course is designed to faciliate the students towards community development and sensitizing them to understand the existing social problems and issues  faced by various groups. Students shall undertake 30 hours project work with any registered NGO across the country during the first semester and complete before the beginning of the second semester. A project report in the prescribed format shall be submitted in the beginning of the second semester. Assessment will be based on class presentation and evaluation of report. The project carries two credits that will be included in the second semester marks card.

Course Objectives 

  • To sensitize the students towards prevailing social issiues
  • To motivate and support the community
  • To transform the community to the extent possible.

Learning Outcome

to be a wholesome and socially responsible citizen

Unit-1
Teaching Hours:0
-
 

-

Text Books And Reference Books:

-

Essential Reading / Recommended Reading

-

Evaluation Pattern

Assessment will be based on class presentation and evaluation of report. The project carries two credits that will be included in the second semester marks card.

MCO311 - CORPORATE AND ACADEMIC TRAINING (2020 Batch)

Total Teaching Hours for Semester:15
No of Lecture Hours/Week:1
Max Marks:25
Credits:1

Course Objectives/Course Description

 

CAT- Corporate and Academic Training is introduced for scaling up the students’ skills & talents by encouraging participation and vibrancy among them. The course delivery comprises 4 sessions in a month that covers preparing the students for competitive exams like NET/JRF, aptitude tests and logical reasoning and other skills that also help in increasing their chances for corporate placements.

Learning Outcome

Course Delivery - The sessions are planned on a weekly basis.

Week 1 - CAT student coordinators prepare for aptitude and ensure that the same is taught in class.

Week 2 - Department faculties will ensure to train for NET/JRF (Paper 1 and Paper 2)

Week 3 - External trainers to train for Corporate hiring / If trainers are not available NET/JRF coaching shall continue

Week 4 - Assessment based on subjects taught from Week 1 to 3

Unit-1
Teaching Hours:15
-
 

-

Text Books And Reference Books:

-

Essential Reading / Recommended Reading

-

Evaluation Pattern

Grades and credits will be awarded based on the following assessment

 

Assessments are made in the last week of the respective months based on the sessions conducted from week 1-3, Average of all the assessments conducted will reflect on the marks card as grades/credits.

MCO312 - RESEARCH REPORTING (2020 Batch)

Total Teaching Hours for Semester:0
No of Lecture Hours/Week:0
Max Marks:50
Credits:2

Course Objectives/Course Description

 

Research Reporting’ is a course aimed at bringing out a research article publication in collaboration with a faculty mentor. Research Article writing for publication is done in groups of two students. Students can opt to do it individually too. This course is designed to give basic inputs on various aspects of writing a research article.

 

Course Objectives

The course will enable the students to identfy research articles, to do critical literature review, describe research methods, interpreting research findings, discussing the implications and significance of the research undertaken, preparing manuscript and sending it to the publishers.

Learning Outcome

Research article publication in UGC listed or Scopus Indexed Journals.

Unit-1
Teaching Hours:0
-
 

*

Text Books And Reference Books:

*

Essential Reading / Recommended Reading

*

Evaluation Pattern

Assessment Pattern for Research Reporting

‘Research Reporting’ is a course aimed at bringing out a research article publication in collaboration with a faculty mentor.  Research Article writing for publication is done in groups of two students. Students can opt to do it individually too. The research article for publication should have been submitted before the end of the semester. This course carries 50 marks.

·         Meeting the Research Mentor–                 10 Marks

·         Library Usage (30 Hours) &

          Research Hour engagement  –                  10 Marks

·         Analysis & Finding of the Research –      15 Marks

·         Writing the manuscript of the article-      10 Marks

·         Submission of article for publication-      05 Marks

MCO313 - TEACHING PRACTICE-I (2020 Batch)

Total Teaching Hours for Semester:0
No of Lecture Hours/Week:0
Max Marks:50
Credits:02

Course Objectives/Course Description

 

This course is designed to give a real time exposure to teaching field to the students under the supervision of faculty mentors. 

 Specifically, the student will:

1.   Observe and teach for a minimum period of 30 hours during their third and fourth semester to B.Com students.

2.   Develop and teach from lesson plans made under the supervision of faculty member/guide

3.  Gradually assume teaching responsibility by teaching three to four subjects which shall be a combination of theory and problem-based papers.

4.  Be responsible for administrative duties associated with these classes.

Learning Outcome

At the end of the course, students will be able to

1.      Gain knowledge about teaching skills and methods and learn classroom management.

2.      Develop lesson plans for teaching the student.

3.      Use enduring content and pedagogical knowledge to teach the students

4.      Work respectfully & collaboratively in workplace as teacher.

Unit-1
Teaching Hours:0
-
 

-

Text Books And Reference Books:

-

Essential Reading / Recommended Reading

-

Evaluation Pattern

Assessment Criteria:

No.

Criteria

Marks

1

Preparation of the material- its content- coverage & quality

25

2

Presentation

        -Contents

        -Confidence

        -Convincing

20

3

Summation Question Answers

5

 

Total

50

Total marks cumulated as 1500 for 30 hours will be converted into 50 marks.

MCO331 - STRATEGIC MANAGEMENT AND POLICY MAKING (2020 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:150
Credits:5

Course Objectives/Course Description

 

Course Description:

Strategic management such as strategy formulation- implementation and control. The course will provide an integrated approach and allow students to bring together all their learned functional skills (i.e.- accounting- finance- marketing- etc.) and use them to study organizational problems within the context of real-world business case studies. Being a paper by research it will help the students to enhance their research skills.

 

Course Learning Objective

        Explainthebasicconcepts,principlesandpracticesassociatedwithstrategyformulationandimplementation

        To make students understand the impact of social, economic and political forces onthedesigning and performanceof the organization'spolicy

        To develop the ability to identify strategic issues and design appropriate courses ofaction 

        Tofamiliarizeorganizationaldevelopmentandchange 

        Tohighlighttheemergingissuesin strategicmanagement.

Learning Outcome

     Demonstrate knowledge of the nature and role of vision and mission statements and be able to draft vision and mission statements for a business

     Conduct an external and internal analysis of the major forces that affect the organization

     Able to differentiate the leadership styles

     Analyze and evaluate critically real-life company situations and develop creative solutions,using a strategic management perspective

 

     Develop the ability to solve practical business problems in the field of strategic management  able to draft vision and mission statements for a business

 

Unit-1
Teaching Hours:6
Overview of Strategic Management
 

Level of Knowledge: Basic and Conceptual

Overview of Strategic Management– Nature & Scope- Defining Strategy- Concept of Strategic Management – Characteristics of Strategic Management- Approaches to Strategic Decision-making - Elements in Strategic Management Process.

Unit-2
Teaching Hours:6
Strategy Formulation
 

Level of Knowledge: Basic and Conceptual

Strategy Formulation– Corporate level Strategy- Corporate vision- mission and objectives-   Types of strategies- Guidelines for crafting successful business strategies- Strategy formulation Process & Tools.

Unit-3
Teaching Hours:10
Environment of Strategic Management
 

Level of Knowledge: Basic and Conceptual

Environment of Strategic Management- Environmental Analysis- External Environment– Social- Technological- Economic & Political Environment– Internal Environment– Resource Based Strategy– Approaches to Internal Analysis- SWOT Analysis– GAP Analysis- VRIO Framework, Blue Ocean Strategy, QUEST- Porter's Five Forces Model of Competition- Competitive Advantage– Core Competency

Unit-4
Teaching Hours:6
Strategic Business Unit
 

Level of Knowledge: Basic and Conceptual

Strategic Business Units (SBU) - Operational Strategy– Financial Strategy– Marketing Strategy– Human Resource Strategy.

Unit-5
Teaching Hours:10
Strategic Implementation
 

Level of Knowledge: Basic and Conceptual

Strategy Implementation- Issues in implementation- Project implementation- Procedural Implementation- Resource Allocation- Budgets- Organization Structure- Matching structure and strategy- Behavioural issues- Leadership style- Corporate Culture- Values- Power- Social Responsibilities- Ethics- Building a capable organization- Functional issues.

Unit-6
Teaching Hours:8
Strategic Evaluation and Control
 

Level of Knowledge: Basic and Conceptual

Strategy Evaluation & Control - Importance - Symptoms of malfunctioning of strategy – Establishing Strategic Controls - Operations Control and Strategic Control -  Role of organizational systems in evaluation

Unit-7
Teaching Hours:8
Organizational Development and Change
 

Level of Knowledge: Basic and Conceptual

Implementing Strategic Change – Need for change- Strategic alternatives – Diversifications- Mergers and Acquisitions – Turnaround- Divestment and Liquidation strategies.

Unit-8
Teaching Hours:6
Emerging Issues In Strategic Management
 

Level of Knowledge: Basic and Conceptual

Emerging issues in strategic management- Social audit- Corporate transparency– Corporate Governance.

Text Books And Reference Books:

Arthur A. Thompson Jr. and A.J.Strickland (2010). Strategic Management (12ed.) McGraw-Hill/Irwin

Essential Reading / Recommended Reading

John A Pearce II- Richard B. Robinson Jr. (2018) Strategic Management – Formulation Implementation & Control. (14 ed.) New Delhi: Tata McGraw-Hill.

      S.C. Bhattacharya.(2005)Strategic Management – Concepts &Cases( 4 ed.).New Delhi: Wheeler Publishing.

Evaluation Pattern

Assessment Component

Description

Weightage

CIA I

Part A - Moodle based quiz. (MCQs). Units 1 and 2

Part B – Excel based assignment to Tabulate Real time data and compute mean.

20%

CIA II

Mid Semester written examination conducted for 2 hours duration. Unit 1,2,3 (Topics covered up to measures of dispersion)

25%

CIA III

Part A- Research Based Group assignment.

25%

End Semester Examination

Written examination conducted for 3 hours duration.All units.

25%

Attendance

 

05%

 

Total

100%

MCO332 - ENTREPRENEURSHIP (2020 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 course Entrepreneurship gives the learners a conceptual framework of the business environment in which the entrepreneurs operate. It gives insights about the ways to start a new venture- creating organizational and business plan and creating strategies for growth of the venture. This course provides an opportunity to the students to connect and understand the realities of entrepreneurship by interacting with the entrepreneurs. Entrepreneurship course is a submission course and its fully driven by Continuous Internal Assessment.

 Course Objectives

  • To help students understand the fundamental concepts of entrepreneurship that helps in making timely and effective decisions.
  • To make students comprehend the fundamental entrepreneurship theories through recent and relevant examples, case lets and case studies.
  • To teach the techniques of decision-making process and methods in the context of HR, Marketing, Finance, and Technology.
  • To identify the sources of raising and nurturing capital for the venture.
  • To help students understand the conceptual knowledge about principles and international codes of conduct, and modes of governing organisations.

Learning Outcome

  • Recognize and recall the entrepreneurship concepts
  • Able to identify opportunities (problems), develop creative solutions and build a viable business model around these.
  • Develop skills in innovation and business planning for entrepreneurial ventures
  • Adapt and follow ethical values in entrepreneurial ventures.
  • Ability to work in multidisciplinary teams and to display entrepreneurial leadership in organizations.

Unit-1
Teaching Hours:8
The Entrepreneurial Perspective
 

Level of Knowledge: Conceptual

Nature and development of Entrepreneurship- Definition of Entrepreneur today- The Entrepreneurial Decision Process- Types of Start-Ups- Role of Entrepreneurship in Economic Development- Entrepreneurial careers and Education- Ethics and social responsibility of entrepreneurs- the future of entrepreneurship- the entrepreneurial process- managerial versus entrepreneurial decision making- causes for interest in intrapreneurship- corporate  versus intrapreneurship- intrapreneurial leadership characteristics- establishing intrapreneurship in the organization- problems and successful efforts

Unit-2
Teaching Hours:6
The Individual Entrepreneur
 

Level of Knowledge: Conceptual

Entrepreneurial feelings- entrepreneur background and characteristics- motivation- role models and support systems- male versus female entrepreneurship- entrepreneurs versus inventors- the nature of international entrepreneurship- the importance of international business to the firm- international  versus domestic entrepreneurship- entrepreneurial entry into international business- barriers to international  trade.

Unit-3
Teaching Hours:8
Creating and Starting the Venture
 

Level of Knowledge: Conceptual & Analytical

Sources of new ideas- methods of generating ideas- creative problem solving- opportunity recognition- product planning and development process- E-commerce and business start-ups- intellectual property- need for a lawyer- legal issues in setting up the organization- patents- business methods patents- trademarks- copyrights- trade secrets- licensing- product safety and liability- insurance- contracts.

Unit-4
Teaching Hours:8
Business Plan for Creating And Starting the Venture
 

Level of Knowledge: Conceptual

Planning as part of business operation- what is the business plan- who should write the plan- scope and value of business plan- presenting the plan- information needs- using the internet as a resource tool- writing the business plan- using and implementing the business plan- why some business plans fail- industry analysis- marketing research for new ventures- understanding the marketing plan- characteristics of a marketing plan- the marketing mix- steps in preparing the marketing plan- contingency planning- why some plans fail.

Unit-5
Teaching Hours:8
The Organizational Plan
 

Level of Knowledge: Conceptual & Working

Developing the management team- Legal forms of business- Tax attributes of forms of business- Tax incentives for new ventures- statutory requirements and operational compliances- the limited liability company versus the S corporation- the  limited liability company- building the management team and a successful organization culture- the role of a board of directors- the board of advisors- the organization and use of advisors- an overview of financing the new venture- personal funds- family and friends- commercial banks- role of SBA in small business financing- R&D limited partnerships- government grants- private placement- bootstrap financing- financing the business- informal risk capital market- venture capital- valuing your company- deal structure.

Unit-6
Teaching Hours:9
Managing And Growing A New Venture
 

Level of Knowledge: Conceptual

New entry- generation of new entry opportunity- assessing the attractiveness of a new entry opportunity- entry strategy for new entry exploitation- risk reduction strategies for new entry exploitation- growth strategies- economic implications of growth- implications of growth for the firm- overcoming pressures on existing financial resources- financial control- overcoming pressures on existing human resources- overcoming pressures on the management of employees- overcoming pressures on entrepreneurs time- implications of firm growth to the entrepreneur.

Unit-7
Teaching Hours:8
Accessing Resources for Growth from External Sources
 

Level of Knowledge: Conceptual

Using external parties to help grow a business- franchising- investing in a franchise- joint ventures- acquisitions- mergers- leveraged buyouts- overcoming constraints by negotiating for more resources- advantages and disadvantages of going public- the alternatives to go public- timing of going public and underwriter selection- registration statement and timetable- legal issues and blue- sky qualifications- after going public- myths concerning going public

Unit-8
Teaching Hours:5
Exit Strategies
 

Level of Knowledge: Conceptual

Sickness and prevention- bankruptcy-an overview- reorganization- extended time payment plans- liquidation- strategy during reorganization- keeping he venture going- warning the signs of bankruptcy- starting over- the reality of failure- business turnarounds- exit strategy- succession of business- harvesting strategy.

Text Books And Reference Books:

1.      Robert D Hisrich- Michael P Peters- Dean A Shepherd (2015), Entrepreneurship- (9th Ed.) Tata McGraw Hill publications.

Essential Reading / Recommended Reading

1.      Vasant Desai (2018)-Dynamics of Entrepreneurial Development and Management- (6th Ed.)Himalaya Publishing House.

2.      C B Gupta & N P Srinivasan (2017)- Entrepreneurial Development- Sultan Chand & Sons

Evaluation Pattern

 

Assessment Component

Description

Weightage

CIA I

Quizzes- role plays- objective type tests  

35%

CIA II

written assignments- discussion forums- article reviews- case analysis etc.

20%

CIA III

Group work consisting of presentations- Viva voce- and report submission.

40%

Attendance

 

05%

 

Total

100%

 

MCO333 - BEHAVIOURAL FINANCE (2020 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 paper is offered as a core paper to third semester students of Mcom program. It is tailored to strengthen the business acumen of the students in the areas of finance and investment. Students studying this paper specialize in the various aspects of behavioural finance. Various investment types of behaviour that could affect the investment decision. As a prerequisite, the students should have basic knowledge about the concepts relating to behavioural aspects of Investment Management, various avenues and tax planning methods of various stakeholders.

 

Course Objective:

●        To acquaint the new concepts in the field of behavioural finance

●        To impart knowledge on importance of behavioural traits in financial decision-making

●        To impart knowledge on how the investors behave in a rational, predictable and an unbiased manner

●        To impart knowledge on human behaviour plays role in decision making relating to investment decision

Learning Outcome

  • Comprehend basic concepts in behavioural finance
  • Explain the concepts of Behavioural finance and behavioural bias
  • Demonstrate knowledge on persistent or systematic behavioural factors that     influence investment behavior
  • Assess and understand the price discovery in the capital markets
  • Appreciate the limitations of ‗rational‘ models of investment decision making
  • Analyse and Evaluate persistent or systematic behavioral factors that influence investment behavior

Unit-1
Teaching Hours:10
Introduction
 

Level of Knowledge: Conceptual and Basic

Meaning-nature-scope & history of Behavioural finance- Behavioural finance & Standard finance- Behaviour and decision making-Financial decision making-Expected Utility theory- Criticisms of Efficient Market Hypothesis (EMH)-

Unit-2
Teaching Hours:12
Behaviour and Decision Making
 

Level of Knowledge:  Conceptual

Prospect theory- application of prospect theory- Asymmetric information- Egocentricity -

Human Behavioural Theories - Heuristics (Representativeness Heuristic, Availability Heuristic)

- Deficient Market Hypothesis- Biases: Emotional Bias (Endowment Effect, Loss Aversion, Disposition Effect, Statistical Bias), Cognitive Bias- Cognitive Bias (Confirmation Bias, Familiarity Bias, Overconfidence, Anchoring, Reference Price Effect)

Unit-3
Teaching Hours:14
Non-consequentialism Biases
 

Disjunction Effect, Self-deception, Neurofinance (introduction only); Mental Accounting, Self- control, Regret avoidance and Cognitive dissonance, Representativeness and Availability, Anchoring and Belief perseverance, Overconfidence, Optimism and wishful thinking, Overreaction and Conservatism, Self attribution, Recency bias.

Interaction Between Biases - Outcomes Of Biases - Intermediate Outcomes - Final Outcomes- Dealing With Biases - Overcoming The Biases – De-biasing (Identification of Potential Bias, Considering Techniques to Lower the Impact, Evaluation of Selected Technique)

Unit-4
Teaching Hours:8
Anomalies
 

Level of Knowledge: Conceptual

Fundamental anomalies, Accounting Based Anomalies, Calendar Anomalies, Technical anomalies: Value v/s Growth, size, equity premium myopia.

Unit-5
Teaching Hours:8
Market Bubbles
 

Level of Knowledge: Conceptual

Identification and causes, investor behaviour during bubbles, case study of prominent market bubbles/scams. Introduction to Behavioural Corporate Finance.

Unit-6
Teaching Hours:8
Behavioural Corporate Finance
 

Level of Knowledge:  Conceptual and Basic

Corporate finance from a behavioural perspective- rational managers in efficient markets-

market timing- catering- managerial biases in efficient markets

Text Books And Reference Books:

H.Kent Baker, Greg Filbeck, John R, Nofsinger, Behavioural Finance- Oxford University Press-2019

Sulphey, M. M.: Introduction to Behavioural Finance, PHI Learning P. Ltd., New Delhi

Paragh Parikh, Value Investing and Behavioural Finance, Tata McGraw-Hill.

Lucy A. Akert and Richard Deaves, Understanding Behavioural Finance- Cengage Learning.

Essential Reading / Recommended Reading

Keith   Redhead,        ―Personal       Finance           and      Investments:   A         Behavioural    Finance Perspective, Routledge

Forbes, William, (2011), Behavioural Finance, Wiley- India Edition.

Shefrin, Hersh, (2005), A Behavioral Approach to Asset Pricing, Elsevier Academic Press.

Montier, James, (2002), Behavioural Finance- Insights into Irrational Minds and Markets, John Wiley & Sons, Ltd.

Montier, James, (2007), Behavioural Investing- A Practitioner‘s Guide to Applying Behavioural Finance, John Wiley & Sons, Ltd.

Pompian, Michael M. (2006), Behavioral Finance and Wealth Management- How to Build Optimal Portfolios That Account for Investor Biases, John Wiley & Sons, Inc.

Evaluation Pattern

Assessment Component

Description

Weightage

CIA I

Quizzes- role plays- objective type tests- written assignments- discussion forums- article reviews- case analysis etc.

10%

CIA II

Mid Semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations- Viva voce- and report submission.

10%

End Semester Examination

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

Total

100%

MCO341A - STRATEGIC COST MANAGEMENT (2020 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:04

Course Objectives/Course Description

 

Course Description

This course is offered as an Accounting and Taxation elective. Strategic Cost Management provides the in-depth knowledge of advanced approach of cost management to enable students to apply costing techniques to assist management for taking appropriate decisions. The subject equips students to apply various techniques for cost control and cost reduction in an organization and be more effective in understanding Activity Based Costing, Life Cycle Costing, Pricing Decisions, Transfer Pricing, Balance Score Card and Bench Marking.

 Course Objectives:

  • To develop in-depth knowledge and understanding of Strategic Cost Management to apply them in cost control and cost reduction.
  • To critically analyze the performance of a manufacturing company based on Activity Based Costing.
  • To evaluate and choose among alternate costing proposals using Pricing decisions.
  • To explore deeply techniques adopted to strategize the cost-effective methods through Transfer Pricing, Balance Score Card and Bench Marking in the process of Managerial decision making.

Learning Outcome

  • Recall the concept of Strategic Cost Management and apply them in cost control and cost reduction
  • Application of Activity Based Costing in a manufacturing unit
  • Evaluate the various elements of Life Cycle Costing
  • Analyze the different methods and techniques of Pricing Decision
  • Estimate the cost involved in Transfer Pricing
  • Critically appraise performance through Balance Score Card and Bench Marking

Unit-1
Teaching Hours:8
Introduction to Strategic Cost Management
 

Level of Knowledge: Conceptual

Meaning, Process, Methods and Techniques of Cost Control and Cost Reduction. Cost Management, Difference between Cost Management and Cost Accounting, Role of Cost Accounting in Strategic Planning and Management Control. Strategic Cost Management, concept, importance, core functions and support functions and its framework of techniques.

Unit-2
Teaching Hours:10
Activity Based Costing
 

Level of Knowledge: Conceptual & Analytical Knowledge

Introduction to traditional methods of overheads absorption, problems of overhead absorption system under traditional system, Introduction to ABC, Kalpan and Coopers Approach to ABC, Cost drivers and Cost activities, Allocation of Overheads under ABC, characteristics of ABC, benefits from adoption of ABC System – Practical Problems

Unit-3
Teaching Hours:10
Life Cycle Costing
 

Level of Knowledge: Conceptual & Analytical Knowledge

Meaning of Life Cycle Costing, Factors affecting LCC, phases in product life cycle, characteristics, Product Life Cycle and Cost Control. Experience Curve in Product Life Cycle Costing. Project Life Cycle Costing Meaning, categories of project life cycle costs, optimization of project life cycle costs – Practical Problems           

Unit-4
Teaching Hours:12
Pricing Decisions and Pareto Analysis
 

Level of Knowledge: Conceptual & Analytical Knowledge

Meaning, objectives of Pricing Policy, Importance, factors influencing pricing decision, cost of Product Pricing, Cost vs. Prices, Pricing methods based on costs, Cost-Plus Method, Estimated Costs. Factors for pricing in export market, Price below Costs, Preparation of Tender, Conversion Costs Method, return on Investment Method, Learning Curve Method. Pareto Analysis – Practical Problems

Unit-5
Teaching Hours:10
Transfer Pricing
 

Level of Knowledge: Conceptual & Analytical Knowledge

Objectives of transfer pricing, methods of transfer pricing, Total Cost Method, Marginal Cost Method, Market Price Method and Bargained Price Method. Transfer Pricing in International Business – Financial and Strategic Aspects – Practical Problems.

Unit-6
Teaching Hours:10
Balanced Score Card and Benchmarking
 

Level of Knowledge: Conceptual & Application Knowledge

Balanced Score Card, Introduction, drawback of traditional financial measures, attributes to good performance measurement system, Concepts of BSC, perspectives and implementation of BSC.

Benchmarking- Concepts, Process, Impact on Industry, Types of Benchmarking and case studies on Bench Marking.

Text Books And Reference Books:

1.      Jain. S.P, Narang, K. L &SimmiAgrawal (2016).Advanced Cost Accounting (12ed.). Delhi, India: Kalyani Publishers.

Essential Reading / Recommended Reading

Maheshwari, S.N (2016).Advanced Problems and Solutions in Cost Accounting (20ed.).India: Vikas Publishing House Pvt.
Madegowda,J (2016). Advanced Cost Accounting (2ed.) Mumbai, India

Evaluation Pattern

Assessment Component

Description

Weightage

CIA I

Quizzes- role plays- objective type tests- written assignments- discussion forums- article reviews- case analysis etc.

10%

CIA II

Mid Semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations- Viva voce- and report submission.

10%

End Semester Examination

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

Total

100%

 

MCO341B - BANK MANAGEMENT (2020 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:04

Course Objectives/Course Description

 

Course Description

This course is designed to give basic inputs on various aspects of bank operations. The course will enable the students to know more about bank with special regard to the legislation requirements- banking operation and marketing of banking products. The course also narrates the legislatory framework which has been a focal point in banking administration. The course covers the major areas like profitability in banks in India- credit management of the banks- investment management of the banks and management of the Non-Performing Assets. This course also provides knowledge on the technology aspects of Banking Services.

Learning Objectives:

          To help the students understand the various provisions of the Banking Regulation Act 1949 applicable to banking companies including cooperative banks.

     To throw light on the Central Bank in India, information, nationalisations organisation structure, the role of bank to government, role in promoting agriculture and industry, role in financial inclusion.

         To understand how capital fund of commercial banks, objectives and process of Assetsecuritization, etc.

         To explore practical banking systems relationship of bankers and customers, crossing of cheques,endorsement etc.

         To learn various innovative measures taken by banks in India.

Learning Outcome

The course will make the students to demonstrate in detail the various operations of bank

The course should make the students to recall the various legislations affecting the banks in its normal function

      To apply theoretical knowledge acquired in Banking Technology Management.

      To distinguish the various cyber crimes associated with the banking industry.

      To explain different investigation techniques applicable for the banking Businesses       

Unit-1
Teaching Hours:14
Modern Banking Structure & Legislative Compliance
 

Level of Knowledge: Conceptual

Genesis of Modern Banking in India- Compliance with KYC norms- Banking sector reforms- Emerging Trends and Issues in Banking: Inclusive Banking (financial inclusion)- No Frills account- Electronic Payments - National Payment Corporation of India - Banking Ombudsman - Banking Codes and Standard Boards- Customer relations. Compliance with BR Act- RBI Act- Negotiable Instruments Act and SEBI Act (rules and regulations applicable for capital market transactions) Policy rates (CRR- SLR- Repo and Reverse Repo- Bank Rate- MSF etc) and their impact. Prudential Norms. Convergence of the Indian Banking system to the international standards; Basel Committee I- II and III; Capital adequacy requirements: Tier 1 capital-Tier 2 Capital- Off Balance Sheet Items- ADR- GDR- Participatory Notes- Bancassurance- ALM: Concept- components- Functions– Process

Unit-2
Teaching Hours:6
Credit Management in Banks
 

Level of Knowledge: Conceptual

Principles of sound bank lending – Formulating loan policy – Factors influencing loan policy – Contents of loan policy –Evaluating credit applicant – Loan supervision.  Importance of risk management in banks - instruments of credit risk management- credit approving authority- prudential limits - risk rating - Credit Scoring by CIBIL and other agencies- (Experian- Equifax and Highmark) - Credit scoring by individual banks- Credit appraisal different types of loans – priority sector -  consumer loans - MSMEs - Large Borrower accounts - Other Non-priority sector loans.

Unit-3
Teaching Hours:6
Investment Management
 

Level of Knowledge: Conceptual

Nature and significance of investment management in commercial banks – Fundamental principles of security investment by commercial bank – Management of security investment – Reviewing investment portfolio – Organization of investment function- Management of capital funds- capital adequacy.

Unit-4
Teaching Hours:6
Management of Non-Performing Assets
 

Level of Knowledge: Conceptual

NPAs in Indian commercial banks- Causes- Suggestions and steps for curtailing NPAs- Prudential norms- Enforcement of Securities: Civil Courts- Debt Recovery Tribunals- Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act 2002- Reconstruction of financial assets and financial institutions- offences and penalties-disaster management in banks.

Unit-5
Teaching Hours:6
Branch Operation and Core Banking