CHRIST (Deemed to University), Bangalore

DEPARTMENT OF PROFESSIONAL STUDIES

School of Commerce, Finance and Accountancy

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

 
1 Semester - 2022 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
AEN121 ADDITIONAL ENGLISH Ability Enhancement Compulsory Course 3 3 100
BBF111 ORGANISATIONAL STUDY Skill Enhancement Course 1 2 50
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 3 3 100
BBF161A PERSONAL BRANDING Generic Elective 2 2 50
BBF161B WELLNESS AND LIFE STYLE MANAGEMENT Generic Elective 2 2 50
ENG121 ENGLISH - I Ability Enhancement Compulsory Course 3 2 100
FRE121 FRENCH - 3 3 100
GER121 GERMAN - 3 3 100
HIN122 HINDI Ability Enhancement Compulsory Course 3 3 100
JAP121 JAPANESE - 3 3 100
KAN122 KANNADA Ability Enhancement Compulsory Course 3 03 100
KOR121 KOREAN - 3 3 100
SPA121 SPANISH - 3 0 100
2 Semester - 2022 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
AEN221 ADDITIONAL ENGLISH - 3 3 100
BBF212 SERVICE LEARNING - 1 2 50
BBF231 ADVANCED FINANCIAL ACCOUNTING - 4 4 100
BBF232 BUSINESS MATHEMATICS AND STATISTICS - 4 4 100
BBF233 FINANCIAL MARKETS AND SERVICES - 3 3 100
BBF234 BUSINESS AND CORPORATE LAW - 4 4 100
BBF262A SUSTAINABILITY AND CORPORATE SOCIAL RESPONSIBILITY - 2 2 50
BBF262B MACRO ECONOMICS - 2 2 50
ENG221 ENGLISH - II - 3 2 100
FRE221 FRENCH - 3 3 100
GER221 GERMAN - 3 3 100
HIN222 HINDI - 3 3 100
JAP221 JAPANESE - 3 3 100
KAN222 KANNADA - 3 03 100
KOR221 KOREAN - 3 3 100
SPA221 SPANISH - 3 3 100
3 Semester - 2021 - 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 - 2021 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
BBF411 ENTREPRENEURSHIP - 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 - 2020 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
BBF531 CORPORATE GOVERNANCE, RISK AND ETHICS Core Courses 4 4 100
BBF532 CORPORATE REPORTING Core Courses 4 4 100
BBF533 STRATEGIC BUSINESS MANAGEMENT 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 - 2020 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
BBF631 ADVANCED AUDIT AND ASSURANCE - 4 4 100
BBF632 ADVANCED PERFORMANCE MANAGEMENT - 4 4 100
BBF633 INTERNATIONAL BUSINESS - 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:

The Department of Professional Studies offers four undergraduate programmes and three post-graduate programmes strongly anchored by a robust curriculum and professional body integration. Each programme is designed with a distinctive vision with a focus on nurturing well rounded global citizens equipped with the right knowledge, skills, and mindset to perform outstandingly in their chosen fields 

Mission Statement:

VISION

 

  

Introduction to Program:

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

Program Objective:
PO 1: Apply procedural and disclosure requirements of Financial Accounting, Auditing and Reporting as per regulatory framework of international accounting standards and audit practice.

PO 2: Apply appropriate strategic business and performance management techniques to improve organisational performance

PO 3: Apply relevant knowledge in Financial management to perform financial analysis enabling strategic financial decisions

PO 4: Evaluate investment opportunities and apply knowledge of derivatives and risk management in international financial markets

PO 5: Apply entrepreneurial expertise and develop innovative and sustainable solutions resulting in new generation businessmen and industrialists who in turn are job creators in society

PO 6: Recognise and apply legal, governance, regulatory and compliance requirements while taking business decisions

Po 7: Exhibit a critical and solution-oriented mind set by integrating interdisciplinary knowledge and skills for effective business management

PO 8: Apply research skills and conduct independent research in the areas of specialisation and thereby monitor and forecast future trends.

PO 9: Exhibit digital proficiency required to function effectively in a dynamic business environment

PO 10: Demonstrate leadership traits, communication skills and innovative thinking for optimal performance in personal, professional, societal and environmental domains.

PO 11: Exhibit social sensitivity to embrace diversity and inclusion and promote peaceful co-existence

PO 12: Demonstrate personality traits like self-awareness and humility, peer recognition, tolerance and empathy to function effectively in the workplace

Assesment Pattern

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

 

Continuous Internal Assessments:

 

 

CIA – 1  and 3 : Continuous Internal Assessment

Written (reports) – Group or Individual, Understanding of the subjects, Participative learning, Presentation and VIVA, Quiz, Multiple choice based test etc.

 

CIA – 2:  Continuous Internal Assessment - Mid Semester Exam

Mid Semester Exam marks will be taken for Internal Assessment. MSE marks will be reduced to 25 for this purpose. The question paper pattern for the Mid Semester Examination is as follows:

 

Sections

Type

Marks

A

Short Answer Questions

4x 2 = 8

B

Conceptual / Descriptive Type questions

2 x 5  =   10

C

Analytical / Essay Type Questions

1 x 15 = 15

D

Case Study

1 x 17 = 17

 

Attendance:

The marks distribution for attendance is as follows:

95 – 100%       -           5 marks

90 – 94%         -           4 marks

85 – 89%         -           3 marks

80 – 84%         -           2 marks

76 – 79%         -           1 mark

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 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 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.

 

 

 

 

 

 

 

AEN121 - ADDITIONAL ENGLISH (2022 Batch)

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

Course Objectives/Course Description

 

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

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

 

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

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

The objectives of this course are

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

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

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

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

  

 

Course Outcome

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

Unit-1
Teaching Hours:10
Poetry
 

1.      Keki N Daruwala     “Migrations”

 

2.      Kamala Das            “Forest Fire”

 

3.      Agha Shahid Ali      “Snow on the Desert”

 

4.      Eunice D Souza       “Marriages are Made”

Unit-2
Teaching Hours:15
Short Stories
 

1.      Rabindranath Tagore    “Babus of Nayanjore”

 

2.      Ruskin Bond  “He said it with Arsenic”

 

3.      Bhisham Sahni       “The Boss Came to Dinner”

 

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

 

5.      Mohan Thakuri                “Post Script”

Unit-3
Teaching Hours:20
Essays
 

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

 

2.      Ela Bhatt                    “Organising for Change”

 

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

 

4.      B R Ambedkar             “Waiting for A Visa”

 

Text Books And Reference Books:

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

The text book copy "Reading Diversity"

Essential Reading / Recommended Reading

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

Evaluation Pattern

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

CIA 2: Mid-semester written exam for 50 marks

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

Question Paper Pattern

Mid Semester Exam: 2 hrs

Section A: 4x5= 20

Section B: 2x15=30

Total                  50

 

End Semester Exam: 2 hrs

Section A: 4 x 5 = 20

Section B: 2 x 15= 30

Total                   50

BBF111 - ORGANISATIONAL STUDY (2022 Batch)

Total Teaching Hours for Semester:30
No of Lecture Hours/Week:1
Max Marks:50
Credits:2

Course Objectives/Course Description

 

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

Course Outcome

CO1: Discuss the structure, functions, policies and procedures followed by a large business organization.

CO2: Evaluate the strengths, weaknesses, opportunities and threats of a business

CO3: Recognize the key result areas and significant factors of success of a business

CO4: Demonstrate the application of knowledge and skill sets acquired from the course in the assigned job function/s

Unit-1
Teaching Hours:30
Organizational study
 

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

Text Books And Reference Books:

No essential references since it is a practical course

Essential Reading / Recommended Reading

No recommended references since it is a practical course

Evaluation Pattern

This course has 2 credits and carries 50 marks.  The marks are awarded on the basis of following components

1. Project Report : 20 

2. Presentation and Viva: 25 

3. Attendance: 5 

(Total : 50 marks) 

BBF131 - FINANCIAL ACCOUNTING (2022 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.

Course Outcome

CO1: Discuss and apply fundamental accounting concepts, principles and conventions.

CO2: Record basic accounting transactions and prepare annual financial statements for a sole proprietorship business and a company

CO3: 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

CO4: Discuss and apply principles and practices governing the valuation of goodwill and shares.

CO5: Apply fundamental International Accounting Standards at application level

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

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
 

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

Unit-3
Teaching Hours:8
Liquidation of companies
 

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

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

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

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

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

 

 

Essential Reading / Recommended Reading
  1. Maheswari S. N., & Maheswari S. K. (2020). Financial Accounting. New Delhi: Vikas
  2. Arulanandam M.A., & Raman K. S. (2020). Advanced Accountancy. Mumbai: Himalaya
  3. FR Kaplan, ACCA study material
  4. 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 (2022 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.

Course Outcome

CO1: Discuss the basic concepts of Economics applicable to business

CO2: Evaluate theories of consumer behavior to find out how a consumer takes decisions to buy a product or service

CO3: Evaluate key factors affecting economic variables such as demand, supply, and price of products

CO4: Understand the production function and the costing of different input factors of production

CO5: Analyze different types of cost and the role of costing in fixing the selling price of the product

CO6: Analyze different types of market and their functioning which affect consumer surplus

Unit-1
Teaching Hours:4
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:18
Demand and Supply (Market) analysis
 

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

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

Unit-4
Teaching Hours:10
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: Rent, Wages, Interest and Profit. 

Unit-5
Teaching Hours:10
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. 

Unit-6
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

Text Books And Reference Books:
  1. Dwivedi (2020): Essentials of Business Economics, Vikas Publishing House
  2. Salvatore & Srivatsava (2020): Managerial Economics, 9th Edition, Oxford University Press
  3. Maheshwari (2012): Managerial Economics, 3rd Edition, PHI
  4. H L Ahuja (2019)  Business Economics, 13/e, S. Chand Publishing
Essential Reading / Recommended Reading
  1. Allen, Weigelt, Doherty & Mansfield (2012): Managerial Economics, 8th Edition, W. W. Norton & Company
  2. Atmanada (2012): Managerial Economics, 2nd Edition, Excel Books
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 (2022 Batch)

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

Course Objectives/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. It provides key data to managers for planning and controlling, as well as data on costing products, services and customers.

Course Outcome

CO1: Discuss the basic concepts and classification of cost

CO2: Discuss the various methods of inventory control and prepare stock ledger

CO3: Apply different methods of remuneration and incentive system in calculation of wages and bonus.

CO4: Apply different methods of overhead allocation and apportionment to calculate overhead rate.

CO5: Ascertain the profit or loss arising from a contract and process

CO6: Demonstrate reconciliation of differences in profits in cost and financial accounts

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:16
Methods of 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)

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-6
Teaching Hours:8
Reconciliation of Cost and Financial Accounts
 

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

Text Books And Reference Books:
  1. Horngren T. Charles, Datar M. Srikant and Rajan V. Madhav. (2017) Cost Accounting: A Managerial Emphasis, Prentice Hall publishers, Delhi
  2. Arora M N – (2021) A Text book of Cost & Management Accounting, Vikas Publishing, New Delhi
  3. Lal Jawahar, Srivastava Seema. (2019) Cost Accounting, Mcgraw-Hill, Delhi
  4. Bhattacharyya A. K.,  Principles & Practice of Cost Accounting, PHI Learning Pvt Ltd
  5. Drury, Edition, Management & Cost Accounting,  Thompson Books.

Essential Reading / Recommended Reading
  1. Saxena V. K. (2020) Essentials of Cost Accounting, Sultan Chand and Sons, New Delhi
  2. Sharma &Shashi. K Gupta(2021) Cost & Management Accounting Kalyani Publishers
  3. Kishore. M. Ravi. (2020) Business Strategy and Strategic Cost Management, 1st Edition, Taxmann Publications, New Delhi
  4. Inamdar S M, Cost & Management Accounting, 21st Edition, Everest Publishing House

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 (2022 Batch)

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

Course Objectives/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.

Course Outcome

CO1: Discuss different schools of management thoughts.

CO2: Understand the implications of individual personality, the process of perception, and how we form attitudes hold much relevance for organizational life

CO3: Strategize to motivate and create a dynamic working environment in which employees want to work hard and give their best

CO4: Build teams that are connected psychologically and emotionally with the workplace

CO5: Device mechanisms to handle conflicts at workplace

CO6: Discuss the models of organisation culture and communication

Unit-1
Teaching Hours:7
Introduction to Management & Managers
 

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

Unit-2
Teaching Hours:8
Personality, Perception & Attitudes at Work
 

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

Unit-3
Teaching Hours:7
Motivation & Leadership
 

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

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

Unit-4
Teaching Hours:8
Group and Team Dynamics
 

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

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

Unit-5
Teaching Hours:8
Power, Politics & Conflicts at Work
 

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

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

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

Unit-6
Teaching Hours:7
Organizational Culture & Communication
 

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

Text Books And Reference Books:
  1. Koontz. (n.d.). Principles Of Management. India: Tata McGraw Hill Education.
  2. Smith, Paul., Yellowley, Windy & McLachlan, Christopher. (2020) Organisation Behaviour: Managing People in Dynamic Business Organisations, Taylor & Francis
  3. Ashwathappa, K (2016). Organisation Behaviour, Himayala Publishing House
  4. Stephen P.Robbins, M. C. (2018). Management. New Jersey: Pearson Education Inc.

Essential Reading / Recommended Reading
  1. Bansal, R. (2014). 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.
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. 

 

BBF161A - PERSONAL BRANDING (2022 Batch)

Total Teaching Hours for Semester:30
No of Lecture Hours/Week:2
Max Marks:50
Credits:2

Course Objectives/Course Description

 

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

Course Outcome

CO1: Understand Personal branding

CO2: Build personal brand that supports career ambitions

CO3: Strengthen reputation by leveraging digital media

CO4: Understanding the Social Media Opportunity to build personal brand

CO5: Learning Tools & analytics for building a personal brand

Unit-1
Teaching Hours:10
Introduction to Personal Branding
 

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

Unit-2
Teaching Hours:10
Knowing yourself to build a brand
 

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

Unit-3
Teaching Hours:10
Communicating your brand with the world
 

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

Text Books And Reference Books:

 

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

 

Essential Reading / Recommended Reading
  1. Garcia, Hector., & Miralles, Francesc (2017). IKIGAI: The Japanese secret to a long and happy life, Hutchinson London
  2. Young, Trevor (2013). microDomination: How to leverage social media and content marketing to build a mini-business empire around your personal brand, Wiley
Evaluation Pattern

This is a CIA based Generic Elective course. The evaluation pattern is as follows:

CIA (Overall): 45 marks

Attendance: 5 marks

Total: 50 Marks

BBF161B - WELLNESS AND LIFE STYLE MANAGEMENT (2022 Batch)

Total Teaching Hours for Semester:30
No of Lecture Hours/Week:2
Max Marks:50
Credits:2

Course Objectives/Course Description

 

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

Course Outcome

CO1: Identify, understand and apply the dimensions of health and wellbeing and describe their relationship to a positive lifestyle.

CO2: Understand and identify the stress to inculcate the habit of leading a healthy lifestyle

CO3: Gain knowledge on health enhancing behaviours

Unit-1
Teaching Hours:10
Introduction to Wellness
 

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

Unit-2
Teaching Hours:10
Physical, Mental and Social Wellness
 

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

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

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

Unit-3
Teaching Hours:10
Lifestyle Management
 

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

Text Books And Reference Books:
  1. Anspaugh, D.J., Hamrick, M.H., & Rosato, F.D. (2009).  Wellness: Concepts and Applications, 7th ed., McGraw-Hill.
  2. Donatelle, R. J., & Davis, L. G. (2011). Health: the basics. Benjamin Cummings.
  3. Edlin, G., & Golanty, E. (2007). Health and wellness (9th ed.). Jones & Bartlett Publishers. 
  4. Insel, P.M., & Roth, W.T. (2002). Core concepts in health (9th ed.). McGraw- Hill.
Essential Reading / Recommended Reading
  1. Siegel, B. S. (1998). Prescriptions for living. Harper Collins.
  2. Wiking, Meik (2016). The Little Book of Hygge: The Danish way to live well, The Happiness Research Institute, Copenhagen
Evaluation Pattern

This is a 2 credit course for 50 marks. Evaluation pattern is as follows:

CIA (Overall): 45 marks

Attendance: 5 marks

Total: 50 marks

ENG121 - ENGLISH - I (2022 Batch)

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

Course Objectives/Course Description

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

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

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

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

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

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

Course Outcome

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

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

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

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

Unit-1
Teaching Hours:6
language
 

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

 

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

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
language
 

Paragraph writing

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-5
Teaching Hours:6
unit 5
 

1. The Story of B24

By Sir Arthur Conan Doyle

 2. Short Text: Aarushi Murder case 

 

Unit-5
Teaching Hours:6
Language
 

Newspaper report

Unit-6
Teaching Hours:6
Language
 

Essay writing

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-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

FRE121 - FRENCH (2022 Batch)

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

Course Objectives/Course Description

 
Course Description:  “Latitudes 1”  A1/A2guides the learner in a process of acquisition.  This method leads naturally to communicate and to carry out tasks in French. Learning language skills goes hand in hand with discovering the socio-cultural realities specific to France and the Francophonie.
Course Objectives:  “Latitudes 1”A1/A2 is composed of 4 modules of 3 units. Each module has a general objective and more specific to define the linguistic knowledge with the help of which the learners will implement various skills such as to understand, to speak, to interact and to write. 

Course Outcome

CO1: Student will able to comprehend and respond with grammatical accuracy to spoken and written French

CO2: Student will able to recognize the value of French language learning and francophone cultures through participation in a variety of activities.

CO3: Student will able to demonstrate language learning skills and strategies as cognitive and social development.

Unit-1
Teaching Hours:8
Parler de soi - Salut!
 

o   Salutation

o    Getting acquainted with people

o    Introducing oneself

o    Excusing oneself

Unit-2
Teaching Hours:8
Enchante
 
  • Asking someone to introduce himself/herself
  •  Introducing someone
Unit-3
Teaching Hours:8
J?adore
 

o   Expressing one’s tastes

o   Speaking about one’s plans

Unit-4
Teaching Hours:7
Echanger - Tu veux bien
 

o   Asking  someone to do something

o   Asking politely

o   speaking about past actions

Unit-5
Teaching Hours:7
On se voit quand ?
 

o   proposing, accepting, refusing an invitation

o   Indicate the date

o   Fixing an appointment

o   asking and specifying time

Unit-6
Teaching Hours:7
Bonne Idee
 

o   Expressing one’s positive and negative point of view                 

o   finding out rates

o   asking about quantity

o   expressing quantity

Text Books And Reference Books:

Latitudes 1 Methode de Français A1/A2 , Regine Merieux , Yves Loiseau

Essential Reading / Recommended Reading

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

 

Evaluation Pattern

Assessment Pattern

CIA (Weight)

ESE (Weight)

CIA 1 – Quiz/ self-introduction and introducing someone

10%

 

CIA 2 – Mid Sem Exam

25%

 

CIA 3 –  poster making / Role play

10%

 

Attendance

05%

 

End Sem Exam

 

50%

Evaluation Pattern:

(CIA1:20 marks + CIA2:50 marks + CIA3:20 marks)/2 + Attendance: 5 marks + End Sem: 50 marks

 

 

 

GER121 - GERMAN (2022 Batch)

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

Course Objectives/Course Description

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

 

Course Objectives:

·       To achieve language proficiency skills on the basic level

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

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

     To develop the ability to formulate basic questions

 

 

     

 

Course Outcome

CO1: Through this course student should be able to Introduce him/herself and others as well as ask others about themselves

CO2: Understand and use familiar, everyday expressions and very simple sentences related to the basic needs.

CO3: Recall the words and communicate in a very simple manner

CO4: Write simple phrases related to personal details.

Unit-1
Teaching Hours:8
Guten Tag
 

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

Unit-2
Teaching Hours:8
Freunde, Kollegen und ich
 

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

Unit-3
Teaching Hours:8
In Hamburg
 

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

Unit-4
Teaching Hours:7
Guten Appetit
 

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

Unit-5
Teaching Hours:7
Tag für Tag
 

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

Unit-6
Teaching Hours:7
Zeit mit Freunden
 

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

Text Books And Reference Books:

Netzwerk neu Deutsch als Fremdsprache A1 Textbook, workbook, glossar and 2cd ‘s by Stefanie dengler, Paul rusch, Helenschmitz, Tanja sieber, klett -Langenscheidt publishers

Essential Reading / Recommended Reading

 

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

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

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

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

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

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

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

Evaluation Pattern

Assessment Pattern

CIA (Weight)

ESE (Weight)

CIA 1 – Quiz / Introduction

10%

 

CIA 2 –Mid Sem Exam

25%

 

CIA 3 – Role Play /Assignment Ex:  Describe the house / Creative projects 

10%

 

Attendance

05%

 

End Sem Exam

 

50%

Total

50%

50%

HIN122 - HINDI (2022 Batch)

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

Course Objectives/Course Description

 

Course Description: 

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

 

Course Objectives:

 

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

 

Course Outcome

CO1 : Improve the analytical skills through critical analysis of the poems.

CO2 : Enhance the translation skills.

CO3: Improve the basic research skills while doing the CIAs.

CO4: Improve the writing skills through business correspondence.

Unit-1
Teaching Hours:15
Hindustani Music
 

Gazal Ki Parampara and Pramukh kalakar

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

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

Level of knowledge: Analytical

Unit-2
Teaching Hours:10
Translation- practice
 


                  

Translation-Practice English to Hindi and vise- versa

Level of knowledge:Basic                                           

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

Vyavasaik Patra Vyavhar (Business letters)                                

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

Level of knowledge: Conceptual

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

Utbhav,Vikas aur paramparaein

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

Text Books And Reference Books:

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

1. Abhinav Patra-Vyavahar -Dr.Paramanand Gupta

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

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

4. Anuvad Vignan By Bholanath Tiwari

Evaluation Pattern

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

CIA-2(Mid semester examination)-50 marks

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

End sem examination-50 marks

JAP121 - JAPANESE (2022 Batch)

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

Course Objectives/Course Description

 
Course Description: “Minna No Nihongo” equips learners with the vital knowledge they need for situational conversations with other individuals in Japanese and guides them to communicate and carry out tasks in Japanese. Since language learning goes hand in hand with culture, this course helps the learners understand Japanese culture.
Course Objectives: “Minna No Nihongo” aims to teach basic greetings, ask situational questions about daily life, express emotions, ideas, & wishes, talk about hobbies, work, and other activities, make & accept invitations, and the like.

Course Outcome

CO1: Student will be able to write using Japanese scripts Hiragana, Katakana and basic Kanji.

CO2: Student will able to recognize the value of Japanese language learning and the Japanese culture through participation in a variety of activities.

CO3: Student will able to demonstrate language learning skills and strategies as cognitive and social development.

Unit-1
Teaching Hours:9
Hiragana, Katakana, Jikoshoukai
 
  • Doing a self-introduction
  • Hiragana script
  • Katakana script

 

Unit-2
Teaching Hours:9
Chapter 1 - 4
 
  • Sentence formation
  • Asking questions
  • Using demonstratives
  • Telling time

 

Unit-3
Teaching Hours:9
Chapter 5 - 8
 
  • Telling time                                                                         
  • Making and refusing invitations
  • ·Giving & receiving actions
  • Describing people, things, & places

 

Unit-4
Teaching Hours:9
Chapter 9 - 13
 
  • Talk about location, existence, wants, desires                                                                          
  • Expressing quantities

 

Unit-5
Teaching Hours:9
Kanji
 

·    Identifying, reading, and writing 50 Kanji                 

Text Books And Reference Books:

Minna No Nihongo 1, Nihongo Challenge part 1, Hiragana Katakana Practice workbook

Essential Reading / Recommended Reading

NHK website

Evaluation Pattern

Assessment Pattern

CIA (Weight)

ESE (Weight)

CIA 1 – Situational conversations

10%

 

CIA 2 – Mid Sem Exam

25%

 

CIA 3 – Reading comprehension, Puzzles/Riddles/Problems

10%

 

Attendance

05%

 

End Sem Exam

 

50%

Evaluation Pattern:

(CIA1:20 marks + CIA2:50 marks + CIA3:20 marks)/2 + Attendance: 5 marks + End Sem: 50 marks

 

 

 

KAN122 - KANNADA (2022 Batch)

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

Course Objectives/Course Description

 

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

 

Course Outcome

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

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

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

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

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

Unit-1
Teaching Hours:15
Kannada Sahitya Samakshama
 

1.      Vachanagalu

(a) Devaradasimayya

(b) Basavanna

(c) Allamaprabhu

(d) Akkamahadvi

(e) Gajesha Masaniyya

(f) Aydakki Lakkamma

2.      Keerthanegalu

(a)    Purandaradasa

(b)   Kanakadasa

3.      B.M.Srikantiah- Kariheggadeya Magalu 

4.      Mumbai Jataka- G.S. Shivarudrappa

 

Unit-2
Teaching Hours:15
Selected Short Stories
 

1. Chappaligalu- Sa Ra Abubakar

2. Mandannana Marriage- Poornachandra Tejaswi

3. Giliya Kathe- Ravindranatha Tagore

4. Dheerakumara- Janapada Kathe

 

Unit-3
Teaching Hours:15
Language Skills
 

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

2.      Usage of alphabets in different contexts:  

3.      l & L

4.      a  & H

5.      n & N

6.      Hrasva and Deergha  alphabets

7.    Ottaksharas

 

Text Books And Reference Books:

 

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

 

 

 

Essential Reading / Recommended Reading

1.      A comparative study of Sarana and Dasa literature, P. S Srinivasa,University of Madras (1981)

2.      Sharanara Anubhava Sahitya- H. Thipperudraswamy

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

4.      Basavanna: M. Chidananda Murthy

5.      Kanaka Kirana: Ka.Ta. Chikkanna

6.      Kannada Sanna Kathegalu: G.H. Nayak

Evaluation Pattern

CIA-1  Poem Review- Analytical writing (20 Marks) 

CIA-2 Mid Semester Exams (50 Marks)

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

End Semester Exams ( 50 Marks) 

KOR121 - KOREAN (2022 Batch)

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

Course Objectives/Course Description

 

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

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

 Course Objective:

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

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

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

●        Korean culture is introduced in each lesson.

 

Course Outcome

CO1: Able to speak the language

CO2: Able to listen to short dialogues

CO3: Able to read texts

CO4: Able to write simple sentences / dialogues

CO5: Fanmiliar with Korean culture in some aspects

Unit-1
Teaching Hours:9
Introductory lessons
 

Hangeul 1: Recognition and Identification of vowels and Consonants

Hangeul 2: Reading and writing of syllables and short words

Hangeul 3: Reading of single final consonants

                   and double final consonants

Hangeul 4: Some useful expressions before preparatory lessons begin

Unit-2
Teaching Hours:12
Preparatory lessons
 

Preparatory I: Self introduction, Introducing another person

                       Grammar (to be-am, is, are)

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

                        Grammar (This/That/What is this?)

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

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

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

                          Grammar (Subject marker/Place marker/Where)

Unit-3
Teaching Hours:12
Core lessons
 

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

                Reading & speaking/Listening & speaking

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

Lesson 2: Talking about daily routines

                Reading & speaking/ Listening & speaking

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

                Time marker/Place marker)

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

                Reading & speaking /Listening & speaking

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

Unit-4
Teaching Hours:12
Core lessons
 

Lesson 4: Talking about past events

                Reading & speaking/Listening & speaking

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

                Irregular verbs/adjectives)

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

                 Reading & speaking/Listening & speaking

                 Grammar (Words for location)

Lesson 6: Asking how to use public transportation

                Reading & speaking/Listening & speaking

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

Text Books And Reference Books:

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

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

3.     Korean Culture 77

 

Essential Reading / Recommended Reading

-

Evaluation Pattern

Assessment Pattern

CIA (Weight)

ESE (Weight)

CIA 1 – Assignments

10%

 

CIA 2 – Mid Sem Exam

25%

 

CIA 3 –  Viva - testing of language skills

10%

 

Attendance

05%

 

End Sem Exam

 

50%

Evaluation Pattern:

(CIA1:20 marks + CIA2:50 marks + CIA3:20 marks)/2 + Attendance: 5 marks + End Sem: 50 marks

 

 

 

SPA121 - SPANISH (2022 Batch)

Total Teaching Hours for Semester:45
No of Lecture Hours/Week:3
Max Marks:100
Credits:0

Course Objectives/Course Description

 

Course description:

To teach verbal communication through grammar, vocabulary and exercises.

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

Teaching of language for dialogue writing in given situation presenting oneself

To talk about daily routine

Telling the time

Comprehension

Speaking skills

Course Outcome

CO1: Learn to communicate through grammar, vocabulary and exercises.

CO2: To learn general vocabulary and technical terminologies related to hotel management.

CO3: Enable the student to speak in a given situation.

CO4: To express themselves and comprehend through dialogues.

CO5: To answer questions, give and take orders.

Unit-1
Teaching Hours:10
Unit 1
 

Reflexive verbs

Conjugations

Uses: sentences

Daily routine

Telling time

Unit-2
Teaching Hours:10
Unit 2
 

Dialogue Writing

In the cafeteria

At the restaurant

In the class

At the bus station, etc.

Unit-3
Teaching Hours:10
Unit 3
 

Irregular verb conjugation

Uses: sentences

Conditional tense for being more courteous and polite

Unit-4
Teaching Hours:8
Unit 4
 

Uses of auxiliary verbs

Conjugation

Sentences

Unit-5
Teaching Hours:7
Unit 5
 

Gerunds

Uses

Conjugation

Auxiliary verbs for gerunds

Text Books And Reference Books:

Dictionary, preferably Collins, 501Verb Conjugation Book from Barron’s, Aula 01, Suena 01, Pasaporte 01.

Essential Reading / Recommended Reading

**

Evaluation Pattern

Continuous Internal Assesment and the final marks will be sent ito the Examination office.

AEN221 - ADDITIONAL ENGLISH (2022 Batch)

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

Course Objectives/Course Description

 

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

The objectives of this course are

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

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

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

 

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

 

Course Outcome

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

Unit-1
Teaching Hours:10
Poetry
 

1.      Jayanta Mahapatra    “Grandfather”

 

2.      Meena Alexander    “Rites of Sense”

 

3.      K.Satchidanandan      “Cactus”

 

4.      Jean Arasanayagam   “Nallur”

Unit-2
Teaching Hours:15
Short Stories
 

1.      Temsula Ao             “The Journey”

 

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

 

3.      Sundara Ramswamy   “Waves”

 

4.      Ashfaq Ahmed            “Mohsin Mohalla”

 

5.      T.S Pillai                      “In the Floods”

Unit-3
Teaching Hours:20
Essays
 

1.      Salman Rushdie        “Gandhi Now”

 

2.      Amartya Sen             “Sharing the World”

 

3.      Suketu Mehta            “Country of the No”

 

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

Text Books And Reference Books:

The textbook "Reading Diversity"

Essential Reading / Recommended Reading

Online references for Comprehension Questions in the textbook

Evaluation Pattern

Evaluation Pattern

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

CIA 2: Mid-semester written exam for 50 marks

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


Question Paper Pattern        

Mid Semester Exam: 2 Hrs

Section A: 4x5= 20

Section B: 2x15=30

Total                  50

End Semester Exam: 2 hrs

Section A: 5 x 5 = 25

Section B: 5 x 15= 75

Total                   100

 

 

 

 

 

 

 

 

 

BBF212 - SERVICE LEARNING (2022 Batch)

Total Teaching Hours for Semester:30
No of Lecture Hours/Week:1
Max Marks:50
Credits:2

Course Objectives/Course Description

 

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

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

Course Outcome

CO1: Exhibit greater sense of what it means to be in community and act with integrity

CO2: Able to identify community needs

CO3: Demonstrate skills and knowledge learned

CO4: Demonstrate flexibility and adaptability in working with community issues

CO5: Display competence and comfort when interacting with diverse groups

Unit-1
Teaching Hours:30
Service learning
 

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

Text Books And Reference Books:

Since this is a practical course, there are no essential references

Essential Reading / Recommended Reading

Since this is a practical course, there are no recommended references

Evaluation Pattern

This course has 2 credits and carries 50 marks.  The marks are awarded as follows:

1. Project Report : 20 

2. Presentation and Viva: 25 

3. Attendance: 5 

(Total : 50 marks)  

BBF231 - ADVANCED FINANCIAL ACCOUNTING (2022 Batch)

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

Course Objectives/Course Description

 

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

Course Outcome

CO1: Be familiar with the statutory provisions and accounting treatment regarding bonus issue and buy back of equity shares

CO2: Understand the meaning, statutory provisions and accounting treatment of redemption of preference shares and debentures

CO3: Record accounting entries giving effect to a scheme of capital reduction, and prepare the reconstructed Balance Sheet of a company.

CO4: Compute purchase consideration and account for business combinations in the books of the transferor and transferee companies.

CO5: Prepare a Consolidated Balance Sheet for a holding company with a single subsidiary after accounting for various inter-company adjustments.

Unit-1
Teaching Hours:12
Alteration of share capital
 

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

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

Unit-2
Teaching Hours:10
Redemption of preference shares and debentures
 

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

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

Unit-3
Teaching Hours:8
Capital reduction and internal reconstruction
 

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

Unit-4
Teaching Hours:16
Accounting for business combinations
 

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

Unit-5
Teaching Hours:14
Preparation of consolidated financial statements
 

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

Text Books And Reference Books:

  1. Advanced Accounting. (2021). Institute of Chartered Accountants of India.
  2. S. N. Maheshwari & S. K. Maheshwari – Advanced Accountancy
  3. M. A. Arulanandam& K. S. Raman – Advanced Accountancy
Essential Reading / Recommended Reading
  1. S. P. Jain and K. L. Narang – Corporate Accounting
  2. Hanif, M., & Mukherjee, A. (2017). Corporate Accounting (2nd ed.). McGrawHill
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.

BBF232 - BUSINESS MATHEMATICS AND STATISTICS (2022 Batch)

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

Course Objectives/Course Description

 

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

Course Outcome

CO1: Formulate linear programming and provide solution to transport and assignment problems

CO2: Apply elementary calculus in economics and commerce

CO3: Discuss mathematical concepts related to finance

CO4: Understand the different types of data collection, analysis of data and visual representation

CO5: Analyze and predict the data using correlation and regression

CO6: Understand concept of probability and distribution of data

Unit-1
Teaching Hours:10
Linear Programming
 

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

Unit-2
Teaching Hours:12
Elementary calculus
 

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

Unit-3
Teaching Hours:8
Mathematics of finance
 

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

Unit-4
Teaching Hours:12
Descriptive Statistics
 

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

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

Unit-5
Teaching Hours:10
Correlation and Regression
 

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

Unit-6
Teaching Hours:8
Probability
 

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

Text Books And Reference Books:
  1. D. N. Elhance and Rajesh Elhance, “Business Mathematics and Statistics”, 2020 Edition, Taxmann Publications, 9789389546620, 2020.
  2. Sancheti & Kapoor: Business Mathematics, 11th Edition, Sultan Chand & Sons, New Delhi
  3. N. G. Das and J. K. Das, “Business Mathematics and Statistics”, 1st Edition, McGraw Hill India, 9780071333399, 2011
  4. J. K. Sharma, “Business Statistics”, 1st Edition, Vikas Publications, 9789325976177, 2014
  5. J. K. Sharma, “Business Mathematics”, 1st Edition, Ane Books India, 9788180522475, 2007
Essential Reading / Recommended Reading
  1. Andre Francis, “Business Mathematics and Statistics”, 6th Edition, Thomson Learing, 1844801284, 2004
  2. S. P. Gupta, “Statistical Methods”, 43rd Edition, Sultan Chand, New Delhi, 9788180549892, 2014.
  3. D. N. Elhance, Veena Elhance and B. M. Agarwal, “Fundamentals of Statistics”, 59th edition, Kitab Mahal, 9788122505146, 2018
  4. Asim Kumar Manna, “Business Mathematics”, 1st Edition, McGraw Hill Education, 9789353160807, 2018
  5. G. R. Veena and Seema Sambargi, “Business Mathematics and Statistics”, 1st Edition, I. K. International Publishing House, 9789282332428, 2013
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.

BBF233 - FINANCIAL MARKETS AND SERVICES (2022 Batch)

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

Course Objectives/Course Description

 

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

Course Outcome

CO1: Describe the structure of financial system and the functioning of specialised financial institutions and markets

CO2: Discuss the functioning of money markets and capital markets

CO3: Compare and contrast the functioning of primary and secondary markets

CO4: Analyse the performance of mutual fund investment

CO5: Discuss the role of various financial services in the economy

CO6: Discuss the role of various financial institutions in the economy

Unit-1
Teaching Hours:4
Financial System
 

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

Unit-2
Teaching Hours:8
Money Market and capital market
 

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

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

 

Unit-3
Teaching Hours:10
Primary Market and Secondary Market
 

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

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