Department of PROFESSIONAL STUDIES

Syllabus for
Bachelor of Business Administration (Finance and Accountancy)
Academic Year  (2021)

 
1 Semester - 2021 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
AEN121 ADDITIONAL ENGLISH Ability Enhancement Compulsory Course 3 3 100
BBF131 FINANCIAL ACCOUNTING Core Courses 4 4 100
BBF132 BUSINESS ECONOMICS Core Courses 4 4 100
BBF133 COST ACCOUNTING Core Courses 4 4 100
BBF134 BUSINESS MANAGEMENT AND ORGANIZATIONAL BEHAVIOR Core Courses 4 4 100
BBF161 BUSINESS ETIQUETTE AND CORPORATE GROOMING Generic Elective 4 4 100
ENG121 ENGLISH - I Ability Enhancement Compulsory Course 3 2 100
HIN122 HINDI Ability Enhancement Compulsory Course 3 3 100
KAN122 KANNADA Ability Enhancement Compulsory Course 3 03 100
2 Semester - 2021 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
AEN221 ADDITIONAL ENGLISH - 3 3 100
BBF231 ADVANCED FINANCIAL ACCOUNTING - 4 4 100
BBF232 BUSINESS MATHEMATICS AND STATISTICS - 4 4 100
BBF233 INDIAN FINANCIAL SYSTEM - 4 4 100
BBF234 HUMAN RESOURCE MANAGEMENT - 4 4 100
BBF261 SUSTAINABILITY AND CORPORATE SOCIAL RESPONSIBILITY - 3 4 100
ENG221 ENGLISH - II - 3 2 100
HIN222 HINDI - 3 3 100
KAN222 KANNADA - 3 03 100
3 Semester - 2020 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
BBF311 BUSINESS AND PROFESSIONAL SKILLS Skill Enhancement Course 3 2 50
BBF331 GLOBAL COMMERCIAL LAW Core Courses 4 4 100
BBF332 TAXATION Core Courses 4 4 100
BBF333 FINANCIAL MANAGEMENT Core Courses 4 4 100
BBF334 AUDITING Core Courses 4 4 100
BBF335 MARKETING MANAGEMENT Core Courses 4 4 100
BBF361 COMMERCE AND INDIAN SOCIETY - I Generic Elective 4 4 100
4 Semester - 2020 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
BBF411 IT IN BUSINESS - 3 2 50
BBF431 BUSINESS AND CORPORATE LAW - 4 4 100
BBF432 RESEARCH METHODOLOGY - 4 4 100
BBF433 FINANCIAL REPORTING - 4 4 100
BBF434 ADVANCED FINANCIAL MANAGEMENT - 4 4 100
BBF435 PERFORMANCE MANAGEMENT - 4 4 100
BBF461 COMMERCE AND INDIAN SOCIETY - II - 4 4 100
5 Semester - 2019 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
BBF531 RESEARCH METHODOLOGY Core Courses 4 4 100
BBF532 CORPORATE REPORTING Core Courses 4 4 100
BBF533 TAXATION Core Courses 4 4 100
BBF541A INVESTMENT ANALYSIS AND PORTFOLIO MANAGEMENT Discipline Specific Elective 4 4 100
BBF541B ENTREPRENEURSHIP MANAGEMENT Discipline Specific Elective 4 4 100
BBF542A COMMODITY AND DERIVATIVES MARKETS Discipline Specific Elective 4 4 100
BBF542B ENTREPRENEURIAL VENTURE PLANNING AND COMMUNICATION STRATEGY Discipline Specific Elective 4 4 100
BBF543A PROJECT APPRAISAL AND FINANCING Discipline Specific Elective 4 4 100
BBF543B SOCIAL ENTREPRENEURSHIP Discipline Specific Elective 4 4 100
6 Semester - 2019 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
BBF631 ADVANCED FINANCIAL MANAGEMENT - 4 4 100
BBF632 ADVANCED PERFORMANCE MANAGEMENT - 4 4 100
BBF633 GLOBAL LAW - 4 4 100
BBF641A STRATEGIC FINANCIAL MANAGEMENT - 4 4 100
BBF641B FAMILY BUSINESS MANAGEMENT - 4 4 100
BBF642A INTERNATIONAL FINANCIAL MANAGEMENT - 4 4 100
BBF642B ENTERPRISE PLANNING AND APPRAISAL - 4 4 100
BBF681A RESEARCH PROJECT - 0 4 100
BBF681B BUSINESS PLAN - 0 4 100
        

Department Overview:

Department of Professional Studies (DPS) offers some of the most unique and inter-disciplinary courses in the field of commerce and management. It was established in the year 2002 as Centre for Career Advancement (CCA), and later upgraded to Department of Professional Studies in 2007. The department aims at professional training for wider career opportUnities. This is achieved through value enhancement programmes (Add-on courses and programmes) along with the academic degrees to equip the students to meet the challenges and prospects of contemporary academia and the corporate sector. All courses of the department are conducted by academicians and highly qualified practicing professionals Soft Skills and Activity Sessions (SSA) are a compulsory component of every programme of the department and is assigned to make the students excel in soft skills, team work, communication, public speaking, debates, general knowledge etc. By the end of third year of UG and second year of PG, each student is expected to conduct at least two training sessions as a professional trainer in the other departments of the university or in other institutions.

Mission Statement:

Vision- To develop into a centre of excellence in education, training and research in the field of commerce and management Mission- To impart holistic education through state-of-the-art technology with the aim of producing professionals in the field of commerce and management, and also to launch new programmes to bridge the gap between academia and the corporate sector by meeting stakeholder requirements.

Introduction to Program:

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



Program Objective:

PROGRAM OBJECTIVES

 

  • To provide high quality professional education to management students.
  •   
Assesment Pattern

Grading Pattern:

Grading pattern will be the same as approved by the University for UG Courses as detailed herein below:

Percentage

Grade

Grade point

Interpretation

Class

80 & Above

   A+

  4.0

Outstanding

Distinction

70 --- 79

   A

  3.5

Excellent

First class

65 --- 69

   B +

  3.0

Very good

First class

60 --- 64

   B

  2.5

Good

First class

55 --- 59

   C +

  2.0

Average

Second class

50 --- 54

   C

  1.5

Satisfactory

Second class

40 --- 49

   C -

  1.0

Exempted with 50% aggregate

Pass class

39 & Below

   F

    0

Fail

Fail

 

 

Examination And Assesments

Evaluation Pattern:

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

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

End Semester Examination (ESE)                                                :           50%

Mid Semester Examination (CIA-2)                                             :           25%

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

Attendance                                                                                       :           05%

Total                                                               :          100%                          

·         Written Examinations consists of:

§  Mid Semester Exam – 50 marks   (2 hours duration)

§  End Semester Exam – 100 marks (3 hours duration)

·         A student should have secured minimum 40% marks in the ESE to pass in that paper.

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

 

Question Bank:

Subject wise Question Bank is prepared every semester to test the Conceptual, Application, Analytical and Problem solving skills of the students. These question banks are prepared by the faculty member teaching the subject and duly verified by the subject expert.

Question Paper Pattern for the End Semester Examination:

The question paper pattern for the End Semester Examination is as follows:

 

Sections

Type

Marks

A

Conceptual / Descriptive Type questions

6 x 2 = 12

B

Conceptual / Descriptive Type questions

5 x 5  =   25

C

Analytical / Essay Type Questions

3 x 15 = 45

D

Case Study

1 x 18 = 20

§  Section A

Conceptual / Descriptive Type questions 6 out of 8 questions of 2 mark each.

§  Section B

Analytical / Essay type questions with choice – 5 out of 7 questions of 5 marks each

§  Section C

Analytical/ Essay type questions with choice – 3 out of 5 questions of 15 marks each

§  Section D

One Compulsory Question – 18 marks

AEN121 - ADDITIONAL ENGLISH (2021 Batch)

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

Course Objectives/Course Description

 

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

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

 

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

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

The objectives of this course are

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

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

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

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

  

 

Learning Outcome

Learning Outcome

 

The students will become

sensitive to cultural, social, religious and ethnic diversities and help them engage with their peers and all around them in a more understanding and ‘educated’ manner.

 

it will also enable them through the activities conducted to become more proactive citizens/participants in society.

 

aware of the dynamics of gender, identity, communalism and politics of this vast nation through its literature.

 

Unit-1
Teaching Hours:10
Poetry
 

1.      Keki N Daruwala     “Migrations”

 

2.      Kamala Das            “Forest Fire”

 

3.      Agha Shahid Ali      “Snow on the Desert”

 

4.      Eunice D Souza       “Marriages are Made”

Unit-2
Teaching Hours:15
Short Stories
 

1.      Rabindranath Tagore    “Babus of Nayanjore”

 

2.      Ruskin Bond  “He said it with Arsenic”

 

3.      Bhisham Sahni       “The Boss Came to Dinner”

 

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

 

5.      Mohan Thakuri                “Post Script”

Unit-3
Teaching Hours:20
Essays
 

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

 

2.      Ela Bhatt                    “Organising for Change”

 

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

 

4.      B R Ambedkar             “Waiting for A Visa”

 

Text Books And Reference Books:

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

The text book copy "Reading Diversity"

Essential Reading / Recommended Reading

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

Evaluation Pattern

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

CIA 2: Mid-semester written exam for 50 marks

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

Question Paper Pattern

Mid Semester Exam: 2 hrs

Section A: 4x5= 20

Section B: 2x15=30

Total                  50

 

End Semester Exam: 2 hrs

Section A: 4 x 5 = 20

Section B: 2 x 15= 30

Total                   50

BBF131 - FINANCIAL ACCOUNTING (2021 Batch)

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

Course Objectives/Course Description

 

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

Learning Outcome

Discuss and apply fundamental accounting concepts, principles and conventions.

 

Record basic accounting transactions and prepare annual financial statements for a sole proprietorship business and a company

 

Prepare the Statement of Profit and Loss and the Balance Sheet of a company in the prescribed legal format, along with the applicable Notes to Accounts, on the basis of a Trial Balance and accompanying year-end adjustments

 

Discuss and apply principles and practices governing the valuation of goodwill and shares.

 

Unit-1
Teaching Hours:14
Overview of accounting principles and procedure
 

(i)    Introduction to accounting; Double-entry system; Ind AS 1: Financial statements, purpose, general features (true and fair view, going concern, accrual basis, materiality and aggregation, offsetting, frequency of reporting, comparative information, consistency); Other assumptions and conventions (business entity, money measurement, conservatism).

Basic accounting procedure: journal entries, ledgers, cash book, capital and revenue       expenditure/receipts, rectification of errors, trial balance, preparation of Statement of Profit and Loss and Balance Sheet: structure, contents; problems based on trial balance and adjustments.

Unit-2
Teaching Hours:15
Preparation of financial statements for companies
 

(i)    Meaning of financial statements; form and contents of Statement of Profit and Loss and Balance Sheet as per Schedule III to the Companies Act, 2013; general instructions for their preparation along with Notes to Accounts; problems based on Trial Balance and common year-end adjustments/ rectifications.

(ii)   Treatment of taxes deducted at source, advance payment of tax, and provision for taxation.

(iii)                   Treatment of interim and final dividend, and corporate dividend tax; meaning of capital and revenue reserves; rules for declaration of dividend out of reserves; simple problems.

(iv) Computation and treatment of managerial remuneration, including computation of net profit      under Section 198 of the Companies Act, 2013.

Unit-3
Teaching Hours:8
Liquidation of companies
 

(i)    Meaning of liquidation; types of liquidation

(ii)  Secured creditors (fixed/floating charge); order of payment; computation of liquidator’s remuneration; preferential creditors; pro-rata settlement

(iii)                  Problems on preparation of Liquidator’s Final Statement of Account; treatment of capital surplus; return of capital to shareholders with different paid-up capitals

Meaning of contributory; ‘B’ List of contributories; simple problems

Unit-4
Teaching Hours:9
Valuation of goodwill and shares
 

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

(ii)  Valuation of shares: meaning; need for valuation; factors affecting valuation; methods of valuation—intrinsic value method, yield method, earning capacity method, fair value of shares

(iii) Rights issue and valuation of rights issue

Unit-5
Teaching Hours:14
Fundamental International Accounting Standards and Recent Trends in Accounting
 

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

Text Books And Reference Books:

 

1.Jain S. P., & Narang K. L., (2013). Financial Accounting (19ed.). Mumbai: Kalyani

2.Institute of Chartered Accountants of India. Indian Accounting Standards (IND ASs)

3.BPP Learning media material

4. Hanif and Mukherji. Financial Accounting

 

Essential Reading / Recommended Reading

 

Maheswari S. N., & Maheswari S. K. (2012). Financial Accounting. New Delhi: Vikas

 

Arulanandam M.A., & Raman K. S. (2014). Advanced Accountancy (6ed.). Mumbai: Himalaya Publishing House

 

FR Kaplan, ACCA study material

The Essence of Financial Accounting, Chadwick, L. PHI, 2nd Edition

FR Kaplan, ACCA study material

The Essence of Financial Accounting, Chadwick, L. PHI, 2nd Edition

Evaluation Pattern

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

End Semester Examination (ESE)

50%

Mid Semester Examination (CIA-2)

25%

Continuous Internal Assessment (CIA - 1 & 3)

20%

Attendance 

05%

Total

100%

           

·       Written Examinations consists of:

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

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

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

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

BBF132 - BUSINESS ECONOMICS (2021 Batch)

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

Course Objectives/Course Description

 

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

Learning Outcome

Understand basic concepts of Economics applicable to business

Evaluate key factors affecting/ determining economic variables such as demand, supply, price of products and factors of products

Analyze different types of market and their functioning

Analyze macro-economic factors impacting business

Evaluate theories of consumer behavior, production and factor price determination

Unit-1
Teaching Hours:3
Business Economics
 

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

Unit-2
Teaching Hours:6
Consumption Analysis
 

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

Unit-3
Teaching Hours:9
Demand and Supply (Market) analysis ? I
 

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

Unit-4
Teaching Hours:10
Demand and Supply (Market) analysis - II
 

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

Unit-5
Teaching Hours:7
Production Analysis
 

Production Analysis: Production – Firm and Industry – Production function – Production runs or Periods (short run and long run) – Production in the short run – Law of variable proportions – Production in the long run – Returns to scale (increasing, constant and decreasing returns to scale) – Economies of scale and Diseconomies of scale.

 Factor Pricing: Marginal productivity theory of distribution, Rent - Recardian and modern theories of rent. Wages - Modern theory of wages, wage differentials and collective bargaining,
Interest-Loanable fund and Liquidity preference theories of interest,
Profit - Uncertainty and Innovation theories of profit.

Unit-6
Teaching Hours:5
Cost & Revenue Analysis
 

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

Revenue – TR, AR & MR - Revenue with no change in price – Revenue with change in price, Break Even Analysis

Unit-7
Teaching Hours:12
Market Structure
 

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

 

Unit-8
Teaching Hours:8
Economics of strategy
 

Understanding aggregate Demand and aggregate Supply. The Importance of Expectations: Exchange Rates, Exchange Rates regimes fixed and floating rate. Current macro Issues effecting business: Oil prices, Global Imbalances

Text Books And Reference Books:

Essential References:

 

1.

Dwivedi (2009): Essentials of Business Economics, Vikas Publishing House

2.

 

 

 

3.

 

4.

 

Salvatore & Srivatsava (2012): Managerial Economics, 7th Edition, Oxford University Press

[Ian Worthington, Chris Britton, Andy Rees (2005) : Economics for Business 2nd Edition, Pearson Education Limited

 

H L Ahuja  (2019)  Business Economics, 13/e, S. Chand Publishing

N. Gregory Mankiw, Mark P. Taylor, Andrew Ashwin (2019), Business Economics, 3rd Edition, Cengage

Essential Reading / Recommended Reading

Allen, Weigelt, Doherty & Mansfield (2012): Managerial Economics, 8th Edition, W. W. Norton & Company

Atmanada (2009): Managerial Economics, 2nd Edition, Excel Books

Dransfield (2009): Business Economics, Routledge

Gillespie (2013): Business Economics, 2nd Edition, Oxford University Press

Gupta (2011): Managerial Economics, 2nd Edition, TMH

 

Evaluation Pattern

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

End Semester Examination (ESE)50%

Mid Semester Examination (CIA-2)25%

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

Attendance  05%

Total 100%

 

•Written Examinations consists of: 

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

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

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

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

 

BBF133 - COST ACCOUNTING (2021 Batch)

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

Course Objectives/Course Description

 

Course Description:

The course aims to provide conceptual understanding of cost accounting. It focuses on the computation of various components of cost, such as material, labour, and overheads. It also covers modules on specific cost accounting methods like job costing and contract costing, and process costing.

Learning Outcome

Course Outcomes :

On completing the course students will be able to:

1.      Discuss the basic concepts and classification of cost

2.      Compute various components of cost

3.      Apply the methods of cost accounting in ascertaining cost for different sectors

4. Discuss the reasons and need for reconciliation of cost and financial statements, and prepare reconciliation statements

Unit-1
Teaching Hours:10
Introduction to Accounting
 

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

Unit-2
Teaching Hours:8
Materials
 

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

Unit-3
Teaching Hours:8
Labour
 

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

Unit-4
Teaching Hours:10
Overheads
 

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

Unit-5
Teaching Hours:8
Contract Costing
 

Contract Costing                                                                                 

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

Unit-6
Teaching Hours:8
Process Costing
 

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

Unit-7
Teaching Hours:8
Reconciliation of Cost and Financial Accounts
 

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

Text Books And Reference Books:

Essential References:

 

1.

Horngren T. Charles, Datar M. Srikant and Rajan V. Madhav. (2014) Cost Accounting: A Managerial Emphasis, 15th Edition, Prentice Hall publishers, Delhi

2.

Arora M N – (2012) A Text book of Cost & Management Accounting, Vikas Publishing, New Delhi

3.

Lal Jawahar, Srivastava Seema. (2013) Cost Accounting, 5thEdition, Tata Mcgraw-Hill, Delhi

4.

Principles & Practice of Cost Accounting by Bhattacharyya A. K., Edition: 3rd edition, Publisher: PHI Learning Pvt Ltd

5.

Management & Cost Accounting by Drury, Edition: 6th edition, Publisher: Thompson Books

Essential Reading / Recommended Reading

1.     

 

 

Saxena V. K. (2014) Essentials of Cost Accounting, Sultan Chand and Sons, New Delhi

Sharma &Shashi. K Gupta(2012) Cost & Management Accounting Kalyani Publishers

Kishore. M. Ravi. (2014) Business Strategy and Strategic Cost Management, 1st Edition, Taxmann Publications, New Delhi

 

Cost & Management Accounting by Inamdar S M, Author: Inamdar, S. M., Edition: 14th edition

Cost & Management Accounting Kishore R. M., Author: Kishore, R. M., Edition: 4th edition, Publisher: Taxman Allied Service

Evaluation Pattern

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

End Semester Examination (ESE)50%

Mid Semester Examination (CIA-2)25%

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

Attendance  05%

Total 100%

 

•Written Examinations consists of: 

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

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

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

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

 

BBF134 - BUSINESS MANAGEMENT AND ORGANIZATIONAL BEHAVIOR (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 intends to develop conceptual knowledge of Business management and Organizational Behaviour. The study approach enables students understand and analyze practical aspects of management and Organizational Behaviour to become skilled at the art of getting things done through people in a corporate business scenario.

Learning Outcome

Discuss different schools of management thoughts.

Apply the concepts of planning, organizing, executing/leading and controlling for effective management

Apply the concepts of organisational behaviour to enhance organisational effectiveness

Apply the concepts and theories of personality, perception and attitude in the work place

Learn how to manage, lead and motivate team members to achieve the targeted goal

Apply the concepts of Organisational change

Unit-1
Teaching Hours:6
Introduction to Business Management & Principles
 

Management: Meaning, Major schools of Management thought - past to present, Nature and characteristics - Scope and functional areas of management in Organizations, Management as a science art or profession, Management & Administration.

Unit-2
Teaching Hours:12
Planning
 

Introduction to Planning, Importance, purpose, Foundation of planning, Management by objectives (MBO), MBO process, Planning through MBO – practical insights, Strategic Planning Cycle, Planning Premises, Types of Planning Premises, Strategic Planning Process - Vision, Mission, Objectives, Types of objectives, Hierarchy of objectives, Max E.Douglas model for writing effective objectives, Situational analysis / Internal and External Analysis - SWOT, PESTEL, Michael Porter 5 forces analysis, Strategy Formulation, Dimensions of Plans – Repetitiveness; Time; Level; Scope; Broadness; Balanced Score Card (BSC), BSC vs. MBO.   

Unit-3
Teaching Hours:6
Organizing
 

Introduction to Management Function of Organizing, Importance of Organizing, Steps in Organizing process, Organizing Staff/Employees, Organizational Design and Structure, Classification of Organization – Formal and Informal – Types of Organizational Structure – Formal (Line, Staff, Functional, Matrix, Project, Hybrid, Virtual, Network…) and Informal structure, Organizing  job tasks and employees like great companies  - specialization, Centralization, Decentralization, Formalization - Span of Control – Narrow & Broad – Authority & Responsibility.

Unit-4
Teaching Hours:9
Personality, Perception, Attitude and Behaviour
 

Understanding individual behaviour, Personality – MBTI, The Big Five Model, Personality types in different cultures, Perception, Perceptual Process, Perceptual Distortions – Stereotyping, Halo Effect, Contrast Effects, Self-fulfilling prophecy, Projection, Contrast Effects, Impression Management, Attribution Theory, Attributions across cultures, Professional and Ethical behaviour, Ethics Vs Behaviour, Managing Negative Behaviour in the workplace, workplace bullying and sexual harassment, Employee Morale and Engagement.

Unit-5
Teaching Hours:4
Group Dynamics and Conflict Management
 

Group Development, Stages of Group Development, Turning Groups into Effective Teams, Managing Work Teams, Types of Work Teams, Conflict Management Techniques, Managing generational differences, Best practices for Organizing Tasks and Creating High Performance Teams.

Unit-6
Teaching Hours:10
Managing, Leading, and Motivating Teams
 

Meaning and nature of directing - Leadership styles – Basic and Two-dimensional Leadership styles – Job Centred& Employee Centred, Management by Exception, Management by Walking around, Open Door Policy, Emotional Intelligence for Effective Leadership. Leadership across cultures, understanding individual behaviour, Motivating Employees – Theories of Motivation – Content and Process theories, Organizational Behaviour Models – Autocratic, Custodial, Supportive, Collegial, Managing cross-cultural motivational challenges.

 

Unit-7
Teaching Hours:6
Organizational Culture, Communication and Development
 

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

Unit-8
Teaching Hours:7
Organizational Control and Change
 

Meaning and importance - Relationship between Planning and Control, Steps in controlling – Controlling for Organizational Performance, Types of Control - (a) timing, (b) designing systems, (c) management levels, and (d) Responsibility, Methods of establishing control techniques,  Strategy implementation and control, Organizational Change Management, Planning Organizational Change, Change Management Process, Personality & change management -eight personalities involved in Change Management Programme, Lewin’s Model of Change Management.

Text Books And Reference Books:

Essential References:

 

1.

Charles W L Hill, Steven L McShane. Principles of Management, India: Tata McGraw Hill Education

2.

Koontz. (n.d.). Principles of Management. India: Tata McGraw Hill Education

3.

Lussier, R. N. (2012). Management Fundamentals (1st ed.). New Delhi, India: Cengage Learning.

4.

 

 

5.

Stephen P.Robbins, M. C. (2012). Management (11th ed.). New Jersey: Pearson Education Inc.

 

[Manimala, M.J., Vijaya, V., and Chakravarthi, A. Cases in Organizational behaviour: Perspectives from the New-Gen Workplace, 1st Edition (2018), Sage Publications India Pvt Ltd.

Essential Reading / Recommended Reading

Recommended References:

 

1.

Bansal, R. (2008). Stay Hungry Stay Foolish. Ahmedabad: The Centre for Innovation, Incubation and Entrepreneurship, Indian Institute of Management.

2.

Beasley, N. I. (2012). Inside Coca-Cola: A CEO's Life Story of Building the World's Most Popular Brand. St. Martin's Griffin.

3.

Harvard Business Review. Publisher:Harvard Publishing, https://hbr.org

4.

 

5.

Ramadorai.S. (2011). The TCS Story and Beyond... India: Penguin Books.

 

[Luthans, Fred. Organisational Behaviour: An Evidence-Based Approach, 12th Edition (2017), Mc Graw Hill Education

Evaluation Pattern

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

End Semester Examination (ESE)50%

Mid Semester Examination (CIA-2)25%

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

Attendance  05%

Total 100%

 

•Written Examinations consists of: 

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

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

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

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

 

BBF161 - BUSINESS ETIQUETTE AND CORPORATE GROOMING (2021 Batch)

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

Course Objectives/Course Description

 

The course in business etiquette and corporate grooming introduces concepts related to business etiquette and corporate grooming and its applications in the contemporary context.

Learning Outcome

 

Identify basic concepts related to business etiquette and corporate grooming.

Discuss the concepts in the context of effective writing and business correspondence.

Discuss its applications in different settings

Appreciate the key minimum standards required by etiquette practice.

Unit-1
Teaching Hours:10
What does Business Etiquette mean?
 

Different types of etiquette, Understanding business etiquette, Minimum standards required by etiquette practice, Knowledge and appreciation of courtesy and good manners at work.

Making introductions and greeting people, The Protocol of shaking Hands, Use of Business Cards, Remembering Names

Unit-2
Teaching Hours:10
What do you understand by Corporate Grooming?
 

Grooming for success, Managing your visual Image, Body Language, Posture, Poise and elegance, Business style and professional image, Dress code, Guidelines for appropriate business attire, Presentation Skills

Unit-3
Teaching Hours:8
Professionalism at the Work Place
 

How to behave in a professional manner, Civility at the Workplace, Cubicle and Workplace manners, the art of diplomacy, Responsibility and Accountability, Competence, Work Ethics, Time Management, Positive attitude, Effective polite verbal communication, General disability etiquette

Unit-4
Teaching Hours:8
Business Networking
 

Meet and Greet, Importance of Small Talk, The Art of conversation, Rapport Building, Smart Ways to Follow up, Developing People Skills, How to be a Good Listener, How to ask the Right Questions, Meeting and Boardroom Protocol, In person meeting and virtual meeting etiquette, preparation and attendance, Setting out a meeting agenda, Minutes of a meeting,

Unit-5
Teaching Hours:6
Cross Cultural Business Etiquette
 

Cross cultural communication, Multi-cultural etiquette, cultural sensitivity, Social Skills for the business savvy, globe trotters, the values and expectations of different cultures, determining which etiquette style is best suited to particular cultures.

Unit-6
Teaching Hours:10
Etiquette in the Digital world
 

Email Etiquette, Phone Etiquette, Netiquette, Digital Etiquette, Virtual meeting etiquette,

Dining Etiquette – General tips, Table manners, Restaurant Etiquette

Unit-7
Teaching Hours:8
Effective Writing Skills
 

Principles of effective writing, 7 Cs of communication, Business Letters, types of business letters, Report writing – Process of writing, Types of reports, graphical representation of data and interpretation.

Text Books And Reference Books:

 

Essential References:

 

1.

Lillian H. Chaney, Jeanette S. Martin.The Essential Guide to Business Etiquette

2.

[Correct Manners And Etiquette: A Quick Guide on Acceptable Manners and Etiquette

SEEMA GUPTA,

3.

[Business Communication: Connecting in a Digital World by Raymond V Lesikar Late , McGraw Hill

4.

[Business Communication Today, By Courtland Bovee, John V. Thill and Roshan Lal Raina

Fourteenth Edition | By Pearson

5.

[Manners Maketh Man: The Complete Book of Business Etiquette and Good Manners, Nella

Henney and C.W.Green

6.

[Business Class: Etiquette Essentials for Success at Work by Jacqueline Whitmore

Essential Reading / Recommended Reading

Recommended References:

 

1.

Sarvesh Gulati(2012),Corporate Grooming and Etiquette, Rupa Publications India Pvt. Ltd.

2.

Thomas Means (2009),Business Communication.

3.

Simple Art of Business Etiquette: How to Rise to the Top by Playing Nice, Jeffrey L Seglin

4.

[Business Communication by Chaturvedi, PEARSON INDIA

5.

[The Essentials of Business Etiquette: How to Greet, Eat, and Tweet Your Way to Success by Barbara Pachter

6.

[Everyday Etiquette How to Navigate 101 Common and Uncommon Social Situations by Patricia Rossi

 
Evaluation Pattern

Continuous International Assessment (CIA) : 95 Marks 

Attendance: 5 Marks 

ENG121 - ENGLISH - I (2021 Batch)

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

Course Objectives/Course Description

 
  • To expose learners to a variety of texts to interact with
  • To help learners classify ideologies and be able to express the same
  • To expose learners to visual texts and its reading formulas
  • To help learners develop a taste to appreciate works of literature through the organization of language
  • To help develop critical thinking
  • To help learners appreciate literature and the language nuances that enhances its literary values
  • To help learners understand the relationship between the world around them and the text/literature
  • To help learners negotiate with content and infer meaning contextually
  • To help learners understand logical sequencing of content and process information

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

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

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

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

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

Learning Outcome

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

 

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

 

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

 

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

 

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

Unit-1
Teaching Hours:6
language
 

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

 

Unit-2
Teaching Hours:6
unit 2
 

1. Why We Travel-Pico Iyer

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

 

Unit-2
Teaching Hours:6
language
 

sentence fragments, dangling modifiers, faulty parallelism,

Unit-3
Teaching Hours:6
language
 

Note taking

Unit-3
Teaching Hours:6
unit 3
 

1. Thinking Like a Mountain

By Aldo Leopold

2. Short Text: On Cutting a Tree

By Gieve Patel

Unit-4
Teaching Hours:6
unit 4
 

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

By Rev Dr Tveit

 

2. Poem: Holy Willie's Prayer

By Robert Burns

Unit-4
Teaching Hours:6
language
 

Paragraph writing

Unit-5
Teaching Hours:6
Language
 

Newspaper report

Unit-5
Teaching Hours:6
unit 5
 

1. The Story of B24

By Sir Arthur Conan Doyle

 2. Short Text: Aarushi Murder case 

 

Unit-6
Teaching Hours:6
unit 6
 

1.Long text:My Story- Nicole DeFreece

 

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

 

Unit-6
Teaching Hours:6
Language
 

Essay writing

Unit-7
Teaching Hours:6
unit 7
 

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

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

Unit-7
Teaching Hours:6
Language
 

Paraphrasing and interpretation skills

Unit-8
Teaching Hours:3
visual text
 

Visual Text: Before the Flood

Text Books And Reference Books:

ENGlogue 1

Essential Reading / Recommended Reading

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

Evaluation Pattern

CIA 1=20

CIA 2=50 

CIA 3= 20 

ESE= 50 marks online and 50 marks written exam

HIN122 - HINDI (2021 Batch)

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

Course Objectives/Course Description