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  (2023)

 
3 Semester - 2022 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
BBF311 BUSINESS AND PROFESSIONAL SKILLS Skill Enhancement Courses 2 2 50
BBF331 HUMAN RESOURCE MANAGEMENT Core Courses 4 4 100
BBF332 ENTREPRENEURSHIP Core Courses 4 4 100
BBF333 FINANCIAL MANAGEMENT Core Courses 4 4 100
BBF334 AUDITING Core Courses 4 4 100
BBF335 DIGITAL MARKETING Core Courses 4 4 100
BBF361 COMMERCE AND INDIAN SOCIETY - I Generic Elective Courses 3 3 100
4 Semester - 2022 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
BBF414 INTERNSHIP - 2 2 50
BBF431 TAXATION - 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 - 3 3 100
5 Semester - 2021 - 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 Courses 4 4 100
BBF541B ENTREPRENEURSHIP MANAGEMENT Discipline Specific Elective Courses 4 4 100
BBF542A COMMODITY AND DERIVATIVES MARKETS Discipline Specific Elective Courses 4 4 100
BBF542B ENTREPRENEURIAL VENTURE PLANNING AND COMMUNICATION STRATEGY Discipline Specific Elective Courses 4 4 100
BBF543A PROJECT APPRAISAL AND FINANCING Discipline Specific Elective Courses 4 4 100
BBF543B SOCIAL ENTREPRENEURSHIP Discipline Specific Elective Courses 4 4 100
6 Semester - 2021 - 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

BBF311 - BUSINESS AND PROFESSIONAL SKILLS (2022 Batch)

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

Course Objectives/Course Description

 

This course introduces students to broad ethical and professional values which underpin all the other professional skills and behaviour. It teaches how to maintain professional competence and pursue life-long learning. The course is designed to encourage open mindedness and innovative thinking. It also discusses personal and professional skepticism, commercial awareness, patterns and channels of communication and ethical and security issues around data analytics.

Course Outcome

CO1: Apply ethical and professional skills effectively in the workplace.

CO2: Evaluate maximization of the quantity and quality of work output to make the most of scarce resources.

CO3: Create imaginative solution to gain competitive advantage within the context of suitability, feasibility and acceptability.

CO4: Analyze the business environment, externally and internally, to evaluate available data and information from a variety of sources.

CO5: Apply communications and analysing data effectively with others in a business environment and also understand the inclusivity and diversity.

Unit-1
Teaching Hours:4
Ethics and Professionalism
 

Ethics, Thinking about ethical Decisions, Rules v/s principles, ethical dilemma, Further considerations, personal ethics

Unit-2
Teaching Hours:5
Personal Effectiveness
 

Personal effectiveness, Prioritizing, organizing and managing time effectively, using technology effectively, organizing meetings, using spreadsheets effectively, Big data analytics, Maintaining professional competence and lifelong learning

Unit-3
Teaching Hours:4
Innovation and Skepticism
 

Innovation and skepticism, linear v lateral thinking, the four P’s of Innovation, Innovation and competitive advantage, promoting creativity in the Workplace, Professional skepticism and how to demonstrate it.

Unit-4
Teaching Hours:5
Commercial Awareness
 

Commercial awareness and business acumen, planning ahead and future Proofing, Professional self-awareness, Introduction to cyber security fundamentals at the hardware and software levels, mechanisms available to prevent cybercrimes etc., Data analysis and manipulation.

Unit-5
Teaching Hours:3
Communication and Interpersonal Skills
 

The communication process, Effective communication, communicating in the workplace, Meetings, Emails, Report Writing, Presentations, Interpersonal skills, Networking

Unit-6
Teaching Hours:6
Data Analytics
 

Introduction, The CRISP framework, Big Data and data analytics, Sources of data, Types of analytics, Data analytics methodologies, Mainstream tools and key applications for data analytics, Data visualization and communication, Skepticism in data analytics, Ethical considerations in the use of data.

Unit-7
Teaching Hours:3
Inclusivity and Diversity
 

Introduction, Gender – LGBTQIA+, Region (Regionalism) and Language, Religion, Social class and Caste, Disabilities.

Text Books And Reference Books:

1. Professional Communication Skills – A. M. Jain, Pravin Bhatia

2. Communication skills and Soft Skills, An Integrated Approach – E Suresh Kumar, P Srihari, J Savitri

3. Communication Skills for Professionals – Konar N

Essential Reading / Recommended Reading

1. Ethics and Professional Skills Module, ACCA

2. Soft Skill Business and Professional Communication – Sutapa Bannerjee

Evaluation Pattern

Students are evaluated for each course on the basis of written examination and continuous internal assessment. This paper carries maximum of 50 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 – 50 marks (2 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 (20 marks out of 50) must be secured to pass in that paper. 

BBF331 - HUMAN RESOURCE MANAGEMENT (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 highlight the importance of HRM in organizations and familiarize students with the process & mechanism of managing human resources students with the concepts & application of human resource practices followed in organizations

Course Outcome

CO1: To have an understanding of the basic concepts, functions, and processes of human resource management

CO2: To evaluate and Design various organizational structure and understand how they are related to organizational success

CO3: Discuss the nature of job analysis, including what it is and how it?s used

CO4: To be aware of the role, functions and functioning of human resource department of the organizations.

CO5: Understand the challenges and the recent development in human resources.

Unit-1
Teaching Hours:10
Perspectives in Human Resource management
 

Meaning and definition of HRM – Purpose and Role of HRM – HR policies- traditional role of HR.

Unit-2
Teaching Hours:10
Meeting Human Resource requirements
 

Job Analysis, Job Description, Human Resource Planning, Recruitment, Sources of Recruitment, selection Process, Methods – Interview, placement and Induction separation

Unit-3
Teaching Hours:10
Training and developing Employees
 

Training needs assessment, methods of training, types of training, development, performance appraisal, and various types of performance appraisal, career development.

Unit-4
Teaching Hours:10
Motivation and leadership
 

Motivation-moral-theories of motivation-Leadership-theories of Leadership-promotion-transfer Deviant workplace behaviour-Attrition.

Unit-5
Teaching Hours:10
Labour Relations
 

Overview of Industrial Relation- Industrial disputes- Negotiation-Discipline-Dispute settlement.

Unit-6
Teaching Hours:10
Recent Challenges in HR
 

Recent developments in HR-Strategic Human Resource Management- Global trend & their influence on Practices.

Text Books And Reference Books:

1. Edwin Flippo  Personal management, 4th edition, Mei Ya publications

2. C.B Gupta Human Resource Management

Essential Reading / Recommended Reading

1. V.S.P Rao Human Resource Management., Konark Publishers Pvt, New Delhi

2. Gray Dessler, Human Resource Management,12th edition2011, Dorling Kinderlsely, New Delhi

Evaluation Pattern

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. 

BBF332 - ENTREPRENEURSHIP (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 and experiential understanding of Entrepreneurship.  The course is designed as a broad overview of entrepreneurship, including identifying a winning business opportunity, gathering funding for and launching a business, growing the organization and harvesting the rewards.

Course Outcome

CO1: Analyse the market characteristics and the nature of competition in such markets

CO2: Create market ideas by enhancing presentation with communication skills

CO3: Evaluate business plan for a prospective business venture

CO4: Create plan for sources of funds, considering the relative merits and demerits each Source

CO5: Create growth strategy for startups and actions for controlling growth of established venture and intake entrepreneurial strategies

Unit-1
Teaching Hours:8
Introduction to Entrepreneurship
 

Meaning and concept of entrepreneurship, the history of entrepreneurship development, role of entrepreneurship in economic development, agencies in entrepreneurship management and future of entrepreneurship

Unit-2
Teaching Hours:8
The Entrepreneur
 

Meaning of entrepreneur, the skills required to be an entrepreneur, the entrepreneurial decision process, and role models, mentors and support system

Unit-3
Teaching Hours:8
Business Opportunity Identification
 

Business ideas, methods of generating ideas, and opportunity recognition

Unit-4
Teaching Hours:8
Preparing a Business Plan
 

Meaning and significance of a business plan, components of a business plan, and feasibility study

Unit-5
Teaching Hours:8
Financing the New Venture
 

Importance of new venture financing, types of ownership securities, venture capital, types of debt securities, determining ideal debt-equity mix, and financial institutions and banks

Unit-6
Teaching Hours:8
Launching the New Venture
 

Choosing the legal form of new venture, protection of intellectual property, and marketing the new venture

Unit-7
Teaching Hours:6
Managing Growth in New Venture
 

Characteristics of high growth new ventures, strategies for growth, and building the new venture capital

Unit-8
Teaching Hours:6
Harvesting Rewards
 

Exit Strategies for Entrepreneurs, bankruptcy and succession and harvest- Strategies

Text Books And Reference Books:

1. Laverty & Littel, (2019). Entrepreneurship. OpenStax, 2019

2.     Ashton, R. (2008). Entrepreneurs book of checklists: 1000 tips to help you start and grow your business. New Delhi: Pearson

3. Bagchi, S. (2006). High performance entrepreneur: golden rules for success in today`s world. London: Penguin Books.

4. Charnantimath, P. (2006). Entrepreneurship development and small business enterprises. New Delhi: Pearson Education

5. Khanka, S. S. (2000). Entrepreneurial Development. New Delhi: S Chand

 

 

 

Essential Reading / Recommended Reading

1.     Faltin, Gunter. (2019). Entrepreneurship for Everyone: Lean, Smart, Simple. Singapore: World Scientific Publishing. 

2.     Khanna, T. (2017). Billions of entrepreneurs: how China and India are reshaping their futures and yours. Boston: Harvard Business School 

3.  Kuratko, D. and Hodgetts, R. (2017). Entrepreneurship in the new millennium. New Delhi: Cengage Learning

4. Hisrich, R. D. (2014). Entrepreneurship (9th ed.). New Delhi: McGraw Hill Education.

 

 

Evaluation Pattern

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. 

BBF333 - FINANCIAL MANAGEMENT (2022 Batch)

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

Course Objectives/Course Description

 

The objective of the course is to make the students familiar with the various techniques of Financial Management and digital aspects which are being applied in the industry.

Course Outcome

CO1: Apply essential principles of Financial Management in creation and maximising shareholders? wealth

CO2: Evaluate alternate investment proposals by applying techniques of capital budgeting and select the most profitable proposal

CO3: Analyse firms financial needs and design optimum capital structure considering the effect of cost of capital and leverages

CO4: Formulate strategies to manage working capital and analyse the impact of dividend policies on the value of the firm

CO5: Develop insights into the drivers and barriers to digital transformation, using some of the key skills related to business analysis and design thinking, and understand adoption of technologies.

Unit-1
Teaching Hours:4
Introduction to Financial Management
 

Meaning and Significance of Financial Management, Functions of Financial Management, Objectives of Financial Management - Profit Maximization and Wealth Maximization, Interface of Financial Management with other functional areas, Decisions of Finance, Organization of the Finance Function, Emerging Role of the Financial Manager in India, Overview of Indian Financial System.

Unit-2
Teaching Hours:16
Capital Budgeting
 

Concept of Time value of Money, Concepts of capital budgeting, Basic principles in estimating costs and benefits of investments, Appraisal criteria for capital budgeting decisions - Payback period, Average rate of return, Net present value, Profitability Index, and Internal rate of return, Conflicts in appraisal. Computation of Present value, future value and Net Present Value using MS Excel, Practical application of Present value techniques

Unit-3
Teaching Hours:16
Cost of Capital, Capital Structure and Leverages
 

Cost of equity and retained earnings, cost of debt, cost of preferred stock, weighted average cost of capital, Factors affecting cost of capital

Introduction, Factors affecting capital structure, Features of an optimal capital structure, EBIT -EPS Analysis, Introduction to Capital structure theories, Concept of Business and Financial Risk, Operating Leverage, Financial Leverage, Combined Leverage-suitability of Leverages for different business situations, Concept of Trading on Equity.

Unit-4
Teaching Hours:8
Working Capital Management
 

Concept of Working Capital, Types of Working Capital, Operating Cycle, Importance of Working Capital, Dangers of Inadequate and Excessive Working Capital, Management of Working Capital, Factors determining Working capital, Estimation of Working Capital Requirements.

Unit-5
Teaching Hours:6
Dividend Policy
 

 

Dividend Policy: Introduction, Dividend decisions and valuation of firms, Determinants of dividend policy, Bonus issues, stock split, Buy back of shares, Legal, Procedural and Tax aspect of dividend.

Unit-6
Teaching Hours:10
Digital Transformation in Finance
 

Core Technology- Foundation Study in Machine Learning, Data Analysis & Visualization, Adoption of Technology in Business Use Cases - Advent of Financial Technology (FINTECH),   Digital Transformation.

Text Books And Reference Books:

1. Prasanna Chandra: Financial Management 2020 -Tata McGraw-Hill publishing company

2. M.Y. Khan &P. K Jain: Financial Management 2019 -Tata McGraw-Hill publishing company

3. James C. van Horne: Fundamentals of Financial Management, Prentice- Hall India.

4. Ravi.M.Kishore: Financial Management2011-Taxman Publications

5. Parag Y Arjunwadkar: FinTech: The Technology Driving Disruption in the Financial Services Industry 2018,  Auerbach Publications.

6. Sanjay Phadke, “Fintech Future: The Digital DNA of Finance”, Sage Publications Pvt. Ltd, February 2020

7. Susanne Chishti and Janos Barberis, “The FINTECH Book: The Financial Technology Handbook for Investors, Entrepreneurs and Visionaries”, Wiley Publication, ISBN: 978-1-119-21887-6, May 2016

 

 

 

Essential Reading / Recommended Reading

1. Financial Management: Theory & Practice Eugene Brigham, Michael Ehrhardt Cengage Learning.

2. Financial Management Carlos Correia, David K. Flynn, Enrico Uliana Michael Wormald Juta and Company Ltd.

3. Financial Management M. Y. Khan Tata McGraw-Hill Education.

4. Volker Liermann, Claus Stegmann, “The Impact of Digital Transformation and FinTech on the Finance Professional”, First Edition, Palgrave Macmillan Publisher, ISBN-13: 978-3030237189, 2019

5. Clayton M. Christensen, “The Innovator's Dilemma: When New Technologies Cause Great Firms to Fail (Management of Innovation and Change)”, Illustrated edition, Publisher: Harvard Business Review Press, December 2015

6. Eric Jorgenson, “The Almanack of Naval Ravikant: A Guide to Wealth and Happiness”, ISBN-10: ‎ 1544514220;  ISBN-13: 978-1544514222, Publisher: ‎Magrathea Publishing, August 2020

 

 

Evaluation Pattern

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.

 

 

BBF334 - AUDITING (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 is designed to cover various facets of an audit assignment.  It covers various legal requirements under the extant corporate laws and other techniques to gain understanding of the subject.

Course Outcome

CO1: Understand the concept of auditing.

CO2: Gain working knowledge of general audit procedures

CO3: Apply the concepts of internal control

CO4: Understand the concepts of Audit sampling and other means of testing

CO5: Apply the reviewing of Audit Reports in the workplace

Unit-1
Teaching Hours:16
Audit Framework and Regulation
 

The concept of audit and assurance engagements – concepts of accountability, stewardship and agency – elements of assurance agreement – statutory audits – Corporate Governance – Audit Committees – Professional Ethics and Quality Control Procedures – Internal Audit – Differences between the external audit and the internal audit function.

Unit-2
Teaching Hours:16
Planning and Risk Assessment
 

Assessing the risks of material misstatement – understanding the entity and its environment – materiality, fraud, laws and regulations – Test of Control – Substantive Testing – Audit Strategy – Audit Plan – Audit Documentation.

Unit-3
Teaching Hours:6
Internal Control
 

Internal control systems, Internal control and management, The use and evaluation of internal control system by auditors, Test of control and communication on internal control.

Unit-4
Teaching Hours:16
Audit Evidence
 

The use of assertions by auditors – audit procedures – the audit of specific items – receivables, inventory, payables, accruals, provisions and contingencies, bank and cash, tangible NCA, share capital, reserves and directors’ emoluments – audit sampling and other means of testing – computer assisted audit techniques – not-for-profit organization - Audit sampling and other means of testing

Unit-5
Teaching Hours:6
Review and Reporting
 

Subsequent events – going concern – written representations –audit finalization and the final review. Audit reports – reports to management – internal audit reports, reports to shareholders, type of audit reports, CARO 2003 report.

Text Books And Reference Books:

1. Fundamentals of Auditing by Kamal Gupta, Ashok Arora published by Tata McGraw Hill

2. Auditing by B N Tandon published by S Chandra & Co. Ltd, Delhi

3. Auditing and Assurance by Aruna Jha Published by Taxmann Publications Pvt. Ltd

4. Principles and Practice of Auditing – Dinkar Pagare Published by Sultan Chand and Sons

Essential Reading / Recommended Reading

1. Auditing Principles and Practices – V. Gurumoorthi, R. Jolly Rasalind Silva, R. Swarnalakshmi

2. A Handbook of Practical Auditing – Dr. B.N. Tandon, Dr. S. Sudharsanam, S. Sundharabahu

3. Auditing – Dr. T.R. Sharma, Sahitya Bhawan Publications

4. Auditing – K. Geetha

Evaluation Pattern

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.

 

 

BBF335 - DIGITAL MARKETING (2022 Batch)

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

Course Objectives/Course Description

 

Designed to familiarize students with basic concepts of marketing and the need & techniques of marketing, insights into digital marketing content and marketing analytics.

Course Outcome

CO1: Understand the marketing concepts, marketing mix, and marketing strategy.

CO2: Describe the components of the Product, Price, Place, and Promotion.

CO3: Develop an insight into consumer behaviour, loyalty, and retention strategies and maintain the relationship.

CO4: Understand the different types of Digital Marketing.

CO5: Develop a basic understanding and application of marketing analytics.

Unit-1
Teaching Hours:12
Introduction
 

 

Nature and scope of marketing, Genesis & evolution of Marketing concepts, 7 Ps of marketing, Concept of market segmentation and its Importance, Bases for market segmentation. Target marketing and positioning, Types of positioning, Digital Marketing Vs Traditional Marketing, POEM framework.

Unit-2
Teaching Hours:16
Product, price and place mix
 

Concept of product, New product planning and development, Packaging, role and functions, Brand name and Trademark, Product Life Cycle concept, Product differentiation. Pricing Strategies, Factors affecting the price of a product/service. Distribution Channels, Concept and role, Types, Factors affecting the choice of a distribution channel, Retail Marketing, Types.

Unit-3
Teaching Hours:12
Promotion Mix and Consumerism
 

Promotion: Methods of promotion, Advertising, Meaning, Importance, Advertising media, Ethics of good advertising. Publicity, Meaning, Types and Techniques, Consumer Vs Customer,  Consumer Behaviour, Factors affecting Consumer behavior, customer loyalty and Retention,  Basics of CRM

Unit-4
Teaching Hours:12
Types of Digital Marketing
 

Types of Digital Marketing, Inbound Vs Outbound Marketing, Mobile Marketing, SMS Marketing, Viral Marketing, Social Media Marketing, PPC, Video Marketing, Email Marketing, Affiliate Marketing and AdSense, Content Marketing and Influencer Marketing, Blog Marketing, Search Engine Marketing, Search Engine Optimization (SEO),  Best practices in SEO, Keyword Research.

Unit-5
Teaching Hours:8
MIS, Marketing Research & Analytics.
 

Marketing Information System (MIS), Need, Importance, Elements and Components of MIS.

 

Marketing Research, Steps and Areas involved in marketing research.

 

Marketing Analytics, Market Basket Analysis, RFM Analysis, Customer Life Time Value, Big Data Analytics, Text Mining and Sentiment Analytics, Multi-Dimensional Scaling for Brand Positioning (MDS).

Text Books And Reference Books:

1. Philip Kotler: Marketing Management (14th Edition), Prentice Hall of India Ltd, New Delhi.

2. C B Gupta & N Rajan Nair: Marketing Management (14th Edition), Sultan Chand & Sons, New Delhi

3. Puneet Singh Bhatia : Fundamentals of Digital Marketing, Pearson Education, Second Edition, 2019

4. Moutusy Maity &  Pavankumar Gurazada : Marketing Analytics for Strategic Decision Making, Oxford University Press, First Edition, 2021

Essential Reading / Recommended Reading

1. Marchannd & B. Vardharajan: An introduction to Marketing, Vikas Publishing House, New Delhi.

2. Maurice & Mondell & Larry Rosenberg - Marketing Prentice Hall of India Ltd. New Delhi.

3. J Andrew Petersen and Frank Germann and Robert W Palmatier: Marketing Analytics Based on First Principles, Bloomsbury India, 2022.

4. Kailash Chandra Upadhyay: Digital Marketing: Complete Digital Marketing Tutorial, 2021

Evaluation Pattern

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. 

BBF361 - COMMERCE AND INDIAN SOCIETY - I (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 is the first of the two-part inter-disciplinary course in economics, sociology, and the Indian constitution, grounded in intersecting debates of contemporary significance.  The course is designed to broaden learners’ awareness and critical engagement with the political economy of India as a function of its sociological and ideological underpinnings.

Course Outcome

CO1: Explain the basic critical vocabulary to engage with economic issues from a socio-political perspective

CO2: Compare the structural, inter-sectional and caste based nature of socio-economic disparities in India vis-à-vis the ideals of the Indian constitution and outline the rationale for caste-based reservations with a historical outlook

CO3: Relate to various forms of gender discrimination and harassment at the workplace, and assess their social and legal implications

CO4: Discern the ecological cost of prevalent consumption patterns, and discuss possible measures of redressal

CO5: Critique the predominant discourse of economic development and market fundamentalism with a brief introduction to alternate economic models and counter-narratives.

Unit-1
Teaching Hours:8
Introduction to critical terminology
 

Social identity, otherness, discourse, human agency - Karl Marx: Base and superstructure, surplus value, alienation, false consciousness - Louis Althusser: Ideology, repressive/ ideological state apparatuses - Antonio Gramsci: Cultural hegemony, subaltern - Guy Debord: Society of the Spectacle (in brief)

Unit-2
Teaching Hours:8
Structural socio-economic disparities in India
 

Imagining India: Preamble to the Constitution; fundamental rights; constitutional democracy, federalism, and majoritarianism. Social stratification and social mobility: endogamy, sanskritisation and westernisation, caste and class in Indian society. Crisis of wealth and income inequality in India. Structural inequality and intersectionality: various systemic and overlapping forms of socio-economic inequality, psychological costs of marginalisation. 

Unit-3
Teaching Hours:6
Commerce and Caste
 

Untouchability, physical violence, and Prevention of Atrocities Act - Other forms of exclusion: access to occupations/ jobs, education, justice, public spaces/ utilities, worship, media, culture, sport. Historical perspectives on caste: Ambedkar vs. Gandhi. Caste-based reservations: need for affirmative action, ‘meritocracy’ vs. privilege, social backwardness vs. economic backwardness, Mandal commission, ‘creamy layer’, private sector participation. Recent debates and movements based on caste identity

Unit-4
Teaching Hours:10
Commerce and gender
 

Gendered workplaces: participation of women and sexual minorities - Forms of discrimination: pink-collar jobs, pay gap, sticky floor/ glass ceiling/ glass escalator, pregnancy discrimination, boys’ club culture - Benevolent sexism and unpaid work: domestic labour, child care, etc. Maternity and menstrual leave: legal position and key debates. Sexual harassment at the workplace: nature of consent, key provisions of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, #MeToo movement. Visual text: Philadelphia (1993); homophobia, relevant provisions of the HIV and AIDS (Prevention and Control) Act

Unit-5
Teaching Hours:8
Commerce and ecology
 

Consumerism/ conspicuous consumption and the role of advertising - Environmental crises in India: air/ water/ soil contamination, urban planning and encroachment, depletion of green cover and biodiversity. Visual text: Erin Brockovich (2000). Case studies: Coca Cola in Palakkad, Sterlite Copper in Thoothukudi, endosulfan poisoning, Chennai floods, killing of tigress Avni, illegal mining. Anthropocentrism and cruelty: animal testing, dairy industry. Eco-industrial development/ sustainability: green tax, green banking, carbon credits, green bonds; waste disposal and urban minimalism

Unit-6
Teaching Hours:5
Counter-narratives: exploring alternate economic models
 

Beyond GDP and stock markets: indices of social development, Gross National Happiness Index. Criticisms of free market economics/ market fundamentalism - Forms of state interventionism: socialism and communism in India - Social entrepreneurship and cooperative societies in India - Globalisation vs. internationalism: excerpts from K Satchidanandan’s Future of Our Past: Towards a Critique of Globalisation and Culture Industry - Visual text: Rocket Singh: Salesman of the Year (2009)

Text Books And Reference Books:

The students are provided with a coursepack which is a compilation of edited excerpts from various publicly available essays/ materials assembled from online sources (with citations) for the limited purpose of academic engagement/ classroom discussions. Students are recommended to supplement these readings with other relevant materials on the topics covered.

Essential Reading / Recommended Reading

1. The Hindu (thehindu.com)

2. The Wire (thewire.in)

3. The Caravan (caravanmagazine.in)

4. Scroll.in

5. NewsClick (newsclick.in)

6. The Quint (thequint.com)

7. Article 14 (article-14.com)

8. The Leaflet (theleaflet.in)

9. Indian Constitutional Law and Philosophy (indconlawphil.wordpress.com)

10. The Telegraph (telegraphindia.com)

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.   This paper carries maximum of 100 marks. It is a submission and non-semester

paper and is evaluated as follows:

 

CIA 1 – Group presentations 20 marks

CIA 2 - Individual Presentation 25 marks

CIA Project Submission + viva 50 marks

Attendance 5 marks

Total 100 marks

 

In CIA 3, the project will be evaluated for 30 marks and viva will be evaluated for 20 marks.

BBF414 - INTERNSHIP (2022 Batch)

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

Course Objectives/Course Description

 

Internship provides students an opportunity to apply the theoretical concepts in practical work environments. The internship is to enable students to gain work experience in relevant domain of Accountancy, Public Accounting, Financial Services, and areas relevant to the BBA FA Programme.

The Internship would help students enhance the softer aspects of work requirements namely teamwork, camaraderie, cooperation, and collaboration in the work environment. The internship will enable students get prepared for the industry and ventures they would take up post completion of BBA FA Programme.

Course Outcome

CO1: Gain a better appreciation of the ground realities in work environment.

CO2: Understand the choices of domains available to choose from Auditing, Accounting, Taxation, Merchant Banking, Financial Analysis etc.

CO3: Apply the concepts and experience the practical application of theorotical knowledge.

CO4: Gain competence and skills in work related domains.

CO5: Develop a research bent of mind to further analyse and gain a better understanding of concepts

Unit-1
Teaching Hours:0
Internship
 

Submit internship report based on the internship experience

Text Books And Reference Books:

NA

Essential Reading / Recommended Reading

NA

Evaluation Pattern

Students of BBA (Finance and Accountancy) have to take up an internship for a period of 6 months in the areas relevant to the program (namely Taxation, Financial Analysis, Accountancy, Auditing, Financial Services)

The internship would be during the 4th semester and should be approved by Programme Coordinator and Head of Department.

Students would need to submit a report and make a presentation on the internship assignments undertaken.

Students are required to initially provide a proposal document stating the following:

      I.         Organisation

    II.         Area of work

  III.         Timings , Start date and Finish Date.

  IV.         Point of Contact details (Supervisor / HR Manager)

    V.         Weekly report of internship programs duly attested by Supervisor / Manager clearly stating the work done details.

Basis the above proposal, HoD and Program Coordinator would approve the assignment.

Department would assign Faculty mentors to students, who would provide a weekly report on the progression at interning organisation.

At the end of the internship, student would make a presentation. The presentation would be to a panel of judges comprising of members not restricted to faculty members but may also include industry experts, alumni and parents.

The evaluation panel will evaluate student’s performance based on rubrics such as

(i)             nature of work / assignment

(ii)           Supervisors feedback

(iii)         Weekly report

(iv)          Presentation

(v)           Viva

Note: the onus on finding internships is wholly on the students themselves. Department’s role would be to assist and encourage. 

BBF431 - TAXATION (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 provides framework on Indian Direct and Indirect Taxation system. The course is designed to provide understanding on the structure of Income Tax law and Goods and Service Tax Law to acquire knowledge for computations.     

Course Outcome

CO1: Analyse taxation provisions, taxability, sources, and computation of income as per the Income Tax Act.

CO2: Understand the concepts of taxation and scope of taxability based on residential status

CO3: Apply the concepts and computation of corporation tax liability

CO4: Understand the scope of inheritance tax, clubbing, deductions and tax liability

CO5: Understand GST tax regime and its applicability with determining place of supply

Unit-1
Teaching Hours:6
The tax system
 

Function and purpose of taxation in a modern economy – types of taxes – principal sources of revenue law and practice – tax avoidance and tax evasion. Residential status and scope of taxability based on Residential status.

Unit-2
Teaching Hours:12
Income tax liabilities
 

Scope of income tax – income from employment – income form self-employment- property and investment income – computation of taxable income and income tax liability – exemptions and reliefs

Unit-3
Teaching Hours:8
Corporation tax liabilities
 

Scope of corporation tax – taxable total profits – the comprehensive computation of corporation tax liability – effect of a group corporate structure for corporation tax purposes – use of exemptions and reliefs in deferring and minimizing income tax liabilities

Unit-4
Teaching Hours:9
Chargeable gains
 

Scope of taxation of capital gains – computation of gains and losses – gains and losses on disposal of movable property, immovable property, shares and securities – use of exemptions and reliefs in deferring and minimizing tax liabilities arising on disposal of capital assets.

Unit-5
Teaching Hours:8
Inheritance tax
 

Scope of inheritance tax – basic principle of computing transfers of value – liabilities arising on chargeable lifetime transfers and on the death of an individual – use of exemptions in deferring and minimizing inheritance tax liabilities.

Clubbing, Deductions and Tax Liabilities Scope of other person’s income to be clubbed, Deductions – basic deductions applicable to Individuals, Tax liabilities – General rates & special rates, Tax Payments – Advance tax and Self-Assessment Tax, Returns filing.

Unit-6
Teaching Hours:4
National Insurance Contributions
 

Scope of NIC – Class 1 and Class 1A contributions for employed persons – Class 2 and Class 4 contributions for self-employed persons, Social Security Contributions Scope of Basics of Provident Fund Contributions and Employee. State Insurance Schemes – Applicability, Rate of contributions, Employer and employee Contributions, Benefits.

Unit-7
Teaching Hours:6
Goods and Services Tax
 

Scope of GST, Types of GST, Basics of - Valuation, Time of supply, Input Tax with restrictions, Computing GST Liability.

Unit-8
Teaching Hours:7
Obligations of taxpayers
 

Systems for self-assessment and the making of returns – time limits for submission of information, claims, and payment of tax – procedures relating to enquiries, appeals, and disputes, and penalties for non-compliance.

Text Books And Reference Books:

1. Students guide to Income Tax – Vinod k Singhania, Taxmann Publications

2. Students hand book on Income Tax – T N Manoharan, Snowwhite Application

3. Principles of Income Tax Law and Practice – Naveen Mittal

Essential Reading / Recommended Reading

1. Principles of Taxation – Dr. Gaurishanker

2. Income Tax – Dr. Girish Ahuja, Dr. Ravi Gupta

3. Income Tax Law and Practice – V.P Gaur, Puja Gaur, D.B Narang and Rajeev Puri

Evaluation Pattern

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. 

BBF432 - RESEARCH METHODOLOGY (2022 Batch)

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

Course Objectives/Course Description

 

Research provides direction for solving business, government, and social problems. Business research helps replace intuitive business decisions with more logical and scientific ones. The course intends to provide comprehensive knowledge & skills about the research methods employed to investigate business problems.

Course Outcome

CO1: Understand the overall process of designing a research study from its inception.

CO2: Analyze the different types of research

CO3: Ability to distinguish between statement of the problem, research question, research objectives and research hypothesis

CO4: Develop data analytics skills and meaningful interpretation to the data sets to solve the business problem.

CO5: Develop a comprehensive research methodology for a research question and understand the process of report writing.

Unit-1
Teaching Hours:10
Introduction to Research
 

Overview: Meaning, Objectives, Types of research, significance of research, research process, criteria of good research, Ethics in research. Research Problem: Identification, selection and Defining research problem. Review of Literature; Research Hypothesis; Research Variables

Unit-2
Teaching Hours:12
Research Design
 

Research Design Meaning, need for research design, features of a good design, Different Research Designs.

Sampling Design: Census and sample survey, steps in sampling design, criteria of selecting a sampling procedure, characteristics of a good sample design, different types of sampling designs- Probability and Non-Probability Sampling Design, Sampling v/s Non-Sampling Error; Determination of Sample Size.

Unit-3
Teaching Hours:10
Data Collection, measurement and scaling
 

Data Collection: Sources of data collection, quantitative vs qualitative data collection, qualitative methods of data collection

Measurement and Scales: Meaning, types of measurement, classification of scales, measurement errors, criteria for good measurement,

Questionnaire: Meaning, questionnaire design procedure 

Unit-4
Teaching Hours:20
Data Processing and Analysis
 

Steps in data processing; univariate, bivariate and multivariate analysis of data; Descriptive analysis- Measures of central tendency, dispersion, shapes, and relationship; Inferential analysis- stages in hypothesis testing, type I and type II error, Parametric and non-parametric tests; Data analysis using SPSS.

Unit-5
Teaching Hours:8
Research Report Writing
 

Types of research report; Report structure, Citation, bibliography and referencing; Guidelines for effective report writing. 

Text Books And Reference Books:

1. Kothari C.K. (2004), Research Methodology – Methods and Techniques (New Age International, New Delhi)

2. Krishnswamy, K.N., Shivkumar, Appa Iyer and Mathiranjan M. (2006) Management Research Methodology; Integration of Principles, Methods and Techniques (Pearson Education, New Delhi)

3. Krishnaswami, O. R., Rangantham, M., & Harikumar, P. N. (2019). Research Methodology. Mumbai: Himalaya Publishing

4. Sinha S. C., & Dhiman, A. K. (2002). Research Methodology. New Delhi: Ess Ess Publications

5. Kothari C R Garg, G. (2014). Research Methodology: Methods and Techniques (3rd ed.). New Delhi: New Age International(P)Ltd Publisher.

Essential Reading / Recommended Reading

1. Research Methodology Concepts and Cases, Deepak Chawla, Neena Sondhi, Vikas Publishing

2. Business Research Methods, William Zikmund, Barry Babin, Jon Carr, Mitch Griffin, Cengage

3. Business Research Methods, Naval Bajpai, Pearson Education

4. Donald R Cooper and Pamela S Schindler, Business Research Methods, Tata McGraw Hill Publishing Company Ltd

Evaluation Pattern

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.

 

 

BBF433 - FINANCIAL REPORTING (2022 Batch)

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

Course Objectives/Course Description

 

To introduce students to concepts and principles underlining the preparation of Financial Information. The course is designed to provide framework on accounting policies, principles and accounting standards in financial reporting. The course provides guidelines for preparation, analysis and interpretation of financial statements.

Course Outcome

CO1: To familiarize the student with the conceptual framework of financial reporting.

CO2: To understand the regulatory framework of financial reporting.

CO3: Discuss generally accepted accounting principles, accounting standards to be adopted in preparation of financial statements.

CO4: To appraise accounting system and regulatory requirements used in financial reporting.

CO5: Proficiency in interpreting and analysis of financial position by employing accounting ratios.

Unit-1
Teaching Hours:8
A Conceptual Framework for Financial Reporting
 

The need for a conceptual framework – Understandability, relevance, reliability and comparability – recognition and measurement – legal versus the commercial view of accounting – alternative models and practices – the concept of faithful representation

Unit-2
Teaching Hours:6
A Regulatory Framework for Financial Reporting
 

Reasons for the existence of a regulatory framework – the standard setting process – specialized, not-for-profit, and public sector entities

Unit-3
Teaching Hours:20
Accounting Standards
 

IAS 1, IAS 2, IAS 7, IAS 8, IAS 10, IAS 12, IAS 16, IAS 20, IAS 23, IAS 36, IAS 37, IAS 38, IAS 40, IAS 41, IFRS 3 (Goodwill), IFRS 15 (Basics of revenue recognition, 5 step model), IFRS 16 (Lessee accounting only)

Unit-4
Teaching Hours:10
Financial Statements
 

Statement of cash flows – Accounting for inventory – Financial assets and financial liabilities – Leases – Provisions – contingent assets and contingent liabilities – statement of changes in equity - Basics of preparing financial statements & group accounting. IAS 33 EPS.

Unit-5
Teaching Hours:6
Reporting Financial Performance
 

Regulatory requirements relating to the preparation of financial statements – taxation - structure and contents of financial statements presented under IFRS –identifying and reporting the results of discontinued operations – Earnings per share.

Unit-6
Teaching Hours:10
Analysing and Interpreting Financial Statements
 

Limitations of financial statements – Computation of financial ratios – analysis and interpretation of an entity’s financial statements – limitations of interpretation techniques – specialized, not-for-profit and public sector entities.

Text Books And Reference Books:

1. Financial Accounting and Reporting Collins.B and Mckeith.J

2. Financial Reporting and Analysis (3rd edition) Daniel.W. Collins, W.Bruce Johnson

3. Tulsian,P.C. (2013). Tulsians Financial reporting. New Delhi: S Chand & Company Ltd.

4. Hussey, R., & Ong, Audra. (2017). Corporate Financial Reporting. United Kingdom: Macmillan Education Palgrave.

5. Miriyala, R. K. (2018). Accounting Standards: Made Easy for CA Final Inter (8th Edt.). New Delhi: Bharat Law House Pvt.Ltd

Essential Reading / Recommended Reading

1. Study material by BPP learning

2. Study material by Kaplan learning

3. Arora R. K. (2017). Financial Accounting: Fundamentals, Analysis and Reporting. New Delhi: Wiley.

4. Vijay Kumar, M.P. (2017). Financial reporting (8th ed.). Mumbai: Snow white publication pvt ltd.

Evaluation Pattern

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. 

BBF434 - ADVANCED FINANCIAL MANAGEMENT (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 is designed to gain understanding on various aspects of advanced concepts like advanced investment appraisal techniques and mergers/acquisition tools.    The course provides comprehensive analysis of financial management by introducing concepts short-term and long-term financing, mergers, business failures, and reorganizations. To apply the learning at a senior financial executive or advisor level relating to the financial management of an organization.

Course Outcome

CO1: Application of relevant knowledge, skills and exercise professional judgments to evaluate the role and responsibility of the senior financial executive or advisor in meeting conflicting needs of stakeholders.

CO2: Manage international trade and finance for multinational organizations

CO3: To evaluate potential investment decisions and assessing their financial and strategic consequences

CO4: Analyze valuation of Mergers and Acquisition and able to interpret pre and post mergers and acquisition

CO5: Gain knowledge about the current trends in finance and financial management

Unit-1
Teaching Hours:10
Role and responsibility towards stakeholders
 

The role and responsibility of senior financial executive/advisor, financial strategy formulation, Conflicting stakeholder interests, Ethical issues in financial management, Environmental issues and integrated reporting

Unit-2
Teaching Hours:10
Economic environment for multinational organizations
 

Management of international trade and finance, Strategic business and financial planning for multinational organizations

Unit-3
Teaching Hours:10
Advanced investment appraisal
 

Discounted cash flow techniques, Application of option pricing theory in investment decisions; Impact of financing on investment decisions and adjusted present values, Valuation and the use of free cash flows, International investment and financing decisions.

Unit-4
Teaching Hours:8
Acquisitions and Mergers
 

Acquisitions and mergers versus other growth strategies, Valuation for acquisitions and mergers, Regulatory framework and processes, Financing acquisitions and mergers.

Unit-5
Teaching Hours:6
Corporate reconstruction and re-organization
 

Financial reconstruction, Business re-organization

Unit-6
Teaching Hours:10
Treasury and advanced risk management techniques
 

The role of the treasury function in multinationals, the use of financial derivatives to hedge against forex risk, the use of financial derivatives to hedge against interest rate risk, Dividend policy in multinationals and transfer pricing.

Unit-7
Teaching Hours:6
Emerging issues in finance and financial management.
 

Developments in world financial markets, Developments in international trade and finance, Developments in Islamic financing.

Text Books And Reference Books:

1. Prasanna Chandra: Financial Management 2011-Tata McGraw-Hill publishing company

2. M.Y. Khan &P.K Jain: Financial Management 2012-Tata McGraw-Hill publishing company

3. James C.Van Horne: Fundamentals of Financial Management2001, Prentice- Hall   India.

4. Ravi.M.Kishore: Financial Management2011-Taxman Publications

Essential Reading / Recommended Reading

1. James C.Van Horne: Fundamentals of Financial Management 2001, Prentice- Hall   India

2. Satyaprasad, B. G., & Raghu, G. H. (2009). Advanced Financial Management. Bangalore: Himalaya Publishing Houses

3. Acharya Shruthi. (2016). Advanced Financial Management. Chamrajpet: Skyward Publishers

4. ICAI. (2020). Financial Management. The Institute of Chartered accountants of India, ICAI Bhavan, Indraprastha Marg, New Delhi

Evaluation Pattern

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. 

BBF435 - PERFORMANCE MANAGEMENT (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 is designed to provide understanding on application of various strategic cost management methods and performance management tools for making students familiar with modern costing technique adopted in industry. 

Course Outcome

CO1: Articulate the benefits of using a performance development plan and the consequences of not having one in place.

CO2: Distinguish the elements of an effective, integrated performance development system.

CO3: To develop skills of analyzing cost management decision-making techniques by performing variance analysis.

CO4: Identify best practices for handling challenging situations in performance management

CO5: Understand the performance measurement and control procedures.

Unit-1
Teaching Hours:13
Specialist Cost and Management Accounting Techniques
 

Activity Based Costing (ABC) – ABC vs traditional methods of overhead absorption –target costing – life cycle costing in manufacturing and service industries – throughput accounting – throughput accounting ratio (TPAR) – environmental accounting. 

Unit-2
Teaching Hours:13
Decision Making Techniques
 

Relevant cost analysis – concept of opportunity costs – Cost Volume Profit (CVP) analysis – breakeven point – margin of safety – contribution to sales ratio – limiting factors – pricing decisions -price strategies – make or buy and other short-term decisions –dealing with risk and uncertainty in decision making – simulation, expected values and sensitivity

Unit-3
Teaching Hours:10
Budgeting
 

Objectives – budgetary systems – types of budgets – Quantitative analysis in budgeting – behavioural aspects of budgeting 

Unit-4
Teaching Hours:12
Standard Costing and Variances Analysis
 

Budgeting and standard costing – flexed budgeting – basic variances and operating statements – material mix and yield variances – sales mix and quantity variances – planning and operational variances - behavioural aspects of standard costing

Unit-5
Teaching Hours:12
Performance Measurement and Control
 

The scope of performance measurement – divisional performance and transfer pricing – Return on Investment (ROI) and Residual Income (RI) - Performance analysis in not for profit organizations and the public sector – external considerations and behavioural aspects

Text Books And Reference Books:

1. Performance Management, Herman Aguinis

2. Performance Management: Concepts, Skills and Exercises (Second Edition), Robert L Cardy, Brian Leonard

3. Eldenburg, L. G., & Blocher, E. (2005). Cost management: Measuring, Monitoring and Motivating Performance. New Delhi: Wiley India Pvt. Ltd.

4. Adkins, T. C., & Adkins, T. (2006). Case studies in performance management: A guide from the experts. Hoboken, N.J.: J. Wiley.

5. Program evaluation and Performance Measurement, James. C. David, Laura.R.C. Hawthron

Essential Reading / Recommended Reading

1. Performance Management: Concepts, Skills and Exercises (Second Edition), Robert L Cardy, Brian Leonard

2. Hope, J., & Player, S. (2012). Beyond Performance Management: Why, When, and How to Use 40 Tools and Best Practices for Superior Business Performance. Boston, Mass.: Harvard Business Review Press

3. Jenkins, D. 1. F. 2. (2012). Measuring Performance: A Toolkit of Traditional and Alternative Methods. Farnham, Surrey [England]: Gower Pub.

4. ICAI. Strategic Cost Management and Performance Evaluation. The Institute of Chartered accountants of India, ICAI Bhavan, Indraprasth Marg, New Delhi

Evaluation Pattern

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. 

BBF461 - COMMERCE AND INDIAN SOCIETY - II (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 is the second of the two-part inter-disciplinary course in economics, sociology, and the Indian constitution, grounded in intersecting debates of contemporary significance.  The course is designed to broaden learners’ awareness and critical engagement with the political economy of India as a function of its sociological and ideological underpinnings.

Course Outcome

CO1: Discuss the agrarian crisis and the politics of ownership of forest/ agricultural lands in India

CO2: Identify forms of evasion of labour rights, and the human cost of careerism and automation

CO3: Discern the threats to press freedom in India, including corporatisation of the media and gauge the need for net neutrality, data security, and curbing disinformation in the digital age

CO4: Discuss significant unethical business practices, including public corruption, and key electoral/ direct tax reforms to address socio-economic disparities in India

CO5: Critique the underlying economic interests of war and conflict, and the impact of violence perpetuated by state and non-state actors and also recognize the value of diversity and dissent in sustaining Indian democracy.

Unit-1
Teaching Hours:8
Land, agriculture, and traditional knowledge
 

Rationale for land reforms in India, redistribution in Kerala/ Bengal - Land Acquisition Act: rehabilitation and resettlement - Case study: Narmada Bachao Andolan - Agrarian distress: Swaminathan Commission, minimum support price, crop insurance, right to work, debate on farm loan waivers. Visual text: Nero’s Guests (2009). Forest lands and tribal rights: constitutional protection, Naxalbari movement, Forest Rights Act. Biopiracy and protection of traditional knowledge

Unit-2
Teaching Hours:6
Labour and human dignity
 

Constitutional labour rights, framework of labour laws in India. Politics of migrant labourers, debates on universal/ minimum basic income, gig economy and circumvention of labour laws. Case studies: cab aggregators, e-commerce ‘delivery boys’, collective bargaining in the software industry. Critiquing careerism and performative workaholism; right to disconnect; corporate India’s mental health epidemic. Artificial intelligence, automation, and the future of work.

Unit-3
Teaching Hours:6
Corporate media and press freedom
 

Democratic function of the fourth estate; speaking truth to power. Corporatisation, new media, and evolving funding models. Noam Chomsky: Manufacturing consent (in brief). Press freedom in India: paid news, criminal defamation/ SLAPP, hate campaigns, political intimidation, state propaganda, killings (examples). P Sainath’s lecture: Freedom of the Press/ Purse: How corporatisation of the media harms Indian democracy (2018)

Unit-4
Teaching Hours:6
Data and the digital age
 

Internet penetration, data discrimination, and net neutrality. Case study:  India’s rejection of Facebook Free Basics. Evolution of Aadhaar: right to privacy; concerns of identity theft, data security, surveillance, and profiling; exclusions under welfare schemes. Personal data: commercial exploitation, need for protection laws. Big data and the dangers of algorithmic bias

Misinformation/ falsehoods on social media: virality, social costs

Unit-5
Teaching Hours:8
Political nexus and direct tax reforms
 

Lobbying, cronyism, public corruption; Introduction to Josy Joseph’s A Feast of Vultures: The Hidden Business of Democracy in India. Visual text: Thank You for Smoking (2005). Case study: Public sector banking frauds. Political funding: electoral bonds and transparency, recommendations of the Election Commission of India. Black money ecosystem (in brief): gold, benami properties, offshore bank accounts, participatory notes, round-tripping, over-invoicing. International tax reforms: tax havens, treaty shopping, transfer pricing. Domestic direct tax reforms: progressive rates; wealth tax; taxing gifts/ transfers to relatives, inheritances, agricultural income of rich farmers

Unit-6
Teaching Hours:6
Politics and commerce of conflict
 

Security vs. fear psychosis: arms race and military exhibitionism. Military-industrial complex, procurement scams, conflict profiteering. India as a nuclear power and imposition of economic sanctions. Pacifism and disarmament; Arundhati Roy’s The End of Imagination. State terrorism vs. fundamentalism/ self-determination/ insurgencies. Violence and local economies: ghettoisation, displacement, migration

Unit-7
Teaching Hours:5
Nationalism, diversity, and dissent
 

Benedict Anderson: Imagined communities (in brief). Nation, state, and nation-state; patriotism, nationalism, and jingoism. Diversity: India as a land of immigrants; politics of ethnic, cultural, and linguistic nationalism; role of corporate India. Case studies: select advertising campaigns. Democracy and dissent: people’s movements and forms of protest, ‘reasonable’ restrictions on free speech, sedition, McCarthyism. 

Text Books And Reference Books:

The students are provided with a coursepack which is a compilation of edited excerpts from various publicly available essays/ materials assembled from online sources (with citations) for the limited purpose of academic engagement/ classroom discussions. Students are recommended to supplement these readings with other relevant materials on the topics covered.

Essential Reading / Recommended Reading

1. The Hindu (thehindu.com)

2. The Wire (thewire.in)

3. The Caravan (caravanmagazine.in)

4. Scroll.in

5. NewsClick (newsclick.in)

6. The Quint (thequint.com)

7. Article 14 (article-14.com)

8. The Leaflet (theleaflet.in)

9. Indian Constitutional Law and Philosophy (indconlawphil.wordpress.com)

10. The Telegraph (telegraphindia.com)

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.   This paper carries maximum of 100 marks. It is a submission and non-semester

paper and is evaluated as follows:

 

CIA 1 – Group presentations 20 marks

CIA 2 - Individual Presentation 25 marks

CIA Project Submission + viva 50 marks

Attendance 5 marks

Total 100 marks

 

In CIA 3, the project will be evaluated for 30 marks and viva will be evaluated for 20 marks.

BBF531 - CORPORATE GOVERNANCE, RISK AND ETHICS (2021 Batch)

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

Course Objectives/Course Description

 

To apply relevant knowledge skills and exercise professional judgement in carrying out the role of the accountant relating to governance, internal control compliance and the management of risk within the organization.

Course Outcome

CO1: Understand governance and explain its function in the effective management of organizations.

CO2: Evaluate the professional accountant?s role in internal control review and compliance.

CO3: Apply excellent leadership and ethical skills to set the ?tone from the top? and promote a positive culture within the organization, adopting a whole organization perspective in managing performance and value creation.

CO4: Evaluate the effectiveness of the governance and agency system of an organization and recognize the responsibility of the board or other agents towards their stakeholders, including the organization?s social responsibilities and the reporting implications.

CO5: Select and apply appropriate information technologies and data analytics, to analyse factors affecting the organization?s value chain to identify strategic opportunities and implement strategic options within a framework of robust IT security controls.

CO6: Analyze the risk profile of the organization and of any strategic options identified, within a culture of responsible risk management.

Unit-1
Teaching Hours:5
Professional Skills
 

Demonstrating effective Communication skills, Commercial acumen, evaluation skills, analytical skills and skepticism in business scenarios. 

Unit-2
Teaching Hours:20
Risk and Internal Control
 

Identification, assessment and measurement of risk, Managing, monitoring and mitigating risk, Management and internal control systems, Audit and compliance, Internal control and management reporting, IT systems security and control, Cyber security.

Unit-3
Teaching Hours:10
Ethics
 

Professionalism, ethical codes and the public interest, Applying Ethical principles, Ethical dilemmas, Ethical threats & their mitigation, Fraud and Bribery and corruption

Unit-4
Teaching Hours:7
Stakeholder and Social Responsibility
 

Stakeholder analysis, Organizational social responsibility, Sustainability, Reporting to stakeholders, Integrated Reporting

Unit-5
Teaching Hours:8
Leadership and culture
 

Qualities of leadership, Strategic Leadership, Leadership and organizational culture, Elements of culture, Cultural Web in organization’s

Unit-6
Teaching Hours:10
Governance
 

Agency, Governance scope and approaches, The board of directors, Public sector governance

Text Books And Reference Books:

1. “The Smartest Guys in The Room” by Bethany McLean and Peter Elkind

2. S. Rao Vallabhaneni (2012). Corporate Management, Governance and Ethics Best Practices.

3. Tricker, R. I., & Tricker, G. (2014). Business ethics: A stakeholder, governance, and risk approach. Routledge.

4. Hayward, A. (2019). The business guide to effective compliance and ethics: Why compliance isn't working-and how to fix it. New York: Kogan Page

Essential Reading / Recommended Reading

1. Ferrell, O. C., Fraedrich, J., & Ferrell, L. (2017). Business Ethics: Ethical Decision Making and Cases (Eleventh edition.). Mexico: Cengage Learning.

2. Sadgrove, K. (2015). The complete guide to business risk management (Third Edition.). England: Gower

3. Prof. Rajinder Kaur and Prof. Rashmi Aggarwal. Ethics and Corporate Governance. Thomson Reuters

4. Institute of Company Secretaries of India, Governance, Risk Management, Compliances and Ethics.

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. 

BBF532 - CORPORATE REPORTING (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 has been designed to impart knowledge of reporting process of companies’ transactions

Course Outcome

CO1: Understand the accounting practices relating to company.

CO2: Apply the accounting standards relating to company.

CO3: Apply the merits and demerits of accounting framework

CO4: Analyze and evaluate the financial performance of entities and reporting

CO5: Analyze the changes in accounting standards on accounting system

Unit-1
Teaching Hours:10
The professional and ethical duty of the accountant
 

Professional behaviour and compliance with accounting standards, Ethical requirements of corporate reporting and the consequences of unethical behaviour, Social responsibility

Unit-2
Teaching Hours:5
The financial reporting framework
 

The applications, strengths and weaknesses of an accounting framework, Critical evaluation of principles and practices

Unit-3
Teaching Hours:10
Reporting the financial performance of entities
 

Performance reporting, Non-current assets, Financial instruments, Leases, Segment reporting, Employee benefits, Income taxes, Provisions, contingencies and events after the reporting date, Related parties, Share-based payment, Reporting requirements of small and medium-sized entities (SMEs).

Unit-4
Teaching Hours:5
Financial statements of groups of entities
 

Group accounting including statements of cash flows, continuing and discontinued interests, Changes in group structures, foreign transactions and entities.

Unit-5
Teaching Hours:5
Specialized entities and specialized transactions
 

Financial reporting in specialized, not-for-profit and public sector entities, entity reconstructions 

Unit-6
Teaching Hours:10
Implications of changes in accounting regulation on financial reporting
 

The effect of changes in accounting standards on accounting systems, proposed changes to accounting standards

Unit-7
Teaching Hours:5
The Appraisal of Financial Performance and Position of Entities
 

The creation of suitable accounting policies, analysis and interpretation of financial information and measurement of performance

Unit-8
Teaching Hours:10
Current developments
 

Environmental and social reporting, convergence between national and, international reporting standards, current reporting issues

Text Books And Reference Books:

1. Jawahar Lal. Corporate Financial Reporting: Theory Practise And Cases (3RD.). New Delhi: Taxmann Publication.

2. Ferris, K. R. (1996). Financial Accounting and Corporate Reporting: A Case Book. Chicago: Irwin.

3. Young, S. D. (2015). Corporate financial reporting and analysis: A global perspective (3rd ed.). New Delhi

4. David Young and Jacob Cohen (2013). Corporate Financial Reporting and Analysis (3rd edition) Wiley

Essential Reading / Recommended Reading

1. S. P. Gupta, Satyam Publication

2. Gupta, A. (2009). Financial Accounting for Management: An Analytical Perpective (3rd ed.). New Delhi: Pearson Publications.

3. CA Vinod Kumar Agarwal, Corporate Financial Reporting

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. 

BBF533 - STRATEGIC BUSINESS MANAGEMENT (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 provides comprehensive look on organization by focusing on tactical, functional and operational level of the organization. The course outlays organizational leadership and senior consultancy, advisory capabilities and relevant professional skills.

Course Outcome

CO1: Evaluate the strategic position of the organization against the external environment and the availability of internal resources, to identify feasible strategic options.

CO2: Evaluate management reporting and internal control and audit systems to ensure compliance and the achievement of organizations objectives and the safeguarding of organizational assets

CO3: Apply high-level financial techniques from the Applied Skills exams in the planning, implementation, and evaluation of strategic options and actions.

CO4: Enable success through innovative thinking, applying best in class strategies and disruptive technologies in the management of change; initiating, leading and organizing projects, while effectively managing talent and other business resources.

Unit-1
Teaching Hours:4
Introduction to Strategy
 

Introduction to Strategy, Concepts of Strategy, Types and levels of Strategy, Mission/Vision statement

Unit-2
Teaching Hours:12
Strategic Position
 

Environmental issues, Competitive forces, The internal resources, capabilities and competences of an organization

Unit-3
Teaching Hours:15
Strategic Choices
 

Competitive Advantage, Strategic management models, Suitability, acceptability, feasibility

Unit-4
Teaching Hours:6
Financial Analysis
 

Finance function, Financial analysis and decision-making techniques, Cost and management accounting

Unit-5
Teaching Hours:8
Technology and data analytics
 

Cloud and mobile technology, Big data and data analytics, E- business: value chain

Unit-6
Teaching Hours:15
Strategic Action
 

Enabling success: organizing, enabling success: disruptive technologies, enabling success: talent management, enabling success: performance excellence, Managing strategic change, Innovation and change Management, Leading and managing projects

Text Books And Reference Books:

1. Rao.K.B. (2014). Strategic Business Management. New Delhi: Horizon Press

2. Dr. K Govind Bhat (2011), Strategic Management, Himalaya Publishing House.

3. Haberberberg, A., & Rieple, A. (2008). Strategic Management: Theory and Application. New Delhi: Oxford University Press

4. Business Policy and Strategic Management – P. Subba Rao, Himalaya Publishing House

Essential Reading / Recommended Reading

1. Strategic Business Leader, BPP publications

2. Dr. Rajiv M. Gupte, Prof. Anand N. Linaye (2018), Strategic Management, Himalaya Publishing House

3. Balwani, N. (2002). Strategic Management and Business Policy. New Delhi: Excel Books

4. Strategic Management – N.K Shree Varahan, Rinky Rajwani, Jeet. D. Joshi, HPH

Evaluation Pattern

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. 

BBF541A - INVESTMENT ANALYSIS AND PORTFOLIO MANAGEMENT (2021 Batch)

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

Course Objectives/Course Description

 

This subject deals with investment analysis and portfolio management. Students are taught investment process, functioning of security markets, valuation of bonds, equity and risk management. Students are trained on fundamental analysis, technical analysis and efficient market hypothesis. In addition, portfolio theories and asset pricing models are discussed

Course Outcome

CO1: Understand investment process and the functioning of security markets

CO2: Analyze various investment avenues and the concept of risk and return

CO3: Apply fundamental and technical analysis to analyze the investments

CO4: Evaluate Value bonds, shares, futures and options

CO5: Analyze underpriced /overpriced securities by applying Capital Asset Pricing Model (CAPM)

CO6: Evaluate the Performance of mutual funds

CO7: Create optimum portfolio by applying portfolio models

Unit-1
Teaching Hours:5
Introduction to Investments
 

Micro and macroeconomic concepts, Investment objectives, Process, Constraints, Investment strategy, investment v/s speculation, Arbitrage, Types of investors, Investment avenues

Unit-2
Teaching Hours:10
Risk Management
 

Concept of risk and return, Measurement, Classification of Risks, Diversification, Statistical tools used in risk management, Techniques of risk mitigation, beta coefficient.

Unit-3
Teaching Hours:10
Investment Analysis
 

Fundamental analysis – Economic, Industry and Company analysis, Technical analysis - Charting tools, Dow theory, tools of technical analysis, market structure, market indicators, Efficient market Hypothesis - Random walk, Forms of efficiency, Techniques for measuring efficiency, Empirical tests

Unit-4
Teaching Hours:10
Valuation of Bonds and Equity
 

Concept, Bond valuation, Bond duration, Equity valuation, two stage and three stage models

Unit-5
Teaching Hours:15
Portfolio Construction
 

Introduction, Portfolio theories, Portfolio risk management through diversification, Measuring portfolio efficiency, Markowitz model, Sharpe portfolio optimization model, Capital asset pricing model (CAPM), Arbitrage pricing theory

Unit-6
Teaching Hours:10
Portfolio Evaluation and Revision
 

Overview, Calculating and averaging returns, Abnormal Performance and Risk Adjustments, Market Timing, Performance measures - Sharpe, Jensen, Treynor Model. Portfolio Revision and Management Tactical asset allocation, Portfolio optimization, Factor models of returns, Active-passive management

Text Books And Reference Books:

1. Chandra Prasanna. (2013) Investment Analysis and Portfolio Management, 4th edition, Tata McGraw Hill

2. Ronald. J. Jordan and Donald E. Fischer. (2013) Security Analysis and Portfolio Management, 6th edition, Pearson

3. M. Ranganathan and R. Madhumathi. (2012) Security Analysis And Portfolio Management, 2nd edition, Pearson

Essential Reading / Recommended Reading

1. S. Kevin. (2006) Security Analysis and Portfolio Management, 3rd edition, Prentice Hall

2. Bodie, Kane and Marcus. (2013) Investment Analysis, 10th edition, Tata McGraw Hill

3. Rustagi R P. (2013) Investment Analysis and Portfolio Management, 4th edition, Sultan Chand and Sons Educational Publishers, New Delhi

4. Frank K. Reilly and Keith C. Brown. (2002) Investment Analysis and Portfolio Management, 7th Edition, Cengage Learning Publishers

Evaluation Pattern

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. 

BBF541B - ENTREPRENEURSHIP MANAGEMENT (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 looks at a new enterprise from a different perspective. The enterprise has already established its viability and is on a growth pattern. The planning of the enterprise and its growth pattern is closely looked at. Monitoring of the appraisal of the business as it grows is part of this process. Finally, we look at the dynamics of financing and when to financiers look to exit the business.

Course Outcome

CO1: Understand the issues involved in entrepreneurship development

CO2: Evaluate opportunities for a new venture

CO3: Demonstrate the ability to prepare a business plan for a venture

CO4: Get insights into their creative, entrepreneurial and team skills

Unit-1
Teaching Hours:12
Entrepreneurship Development Perspective
 

Introduction, importance and significance, Entrepreneurial Development - world perspective, Concept of entrepreneurship development, Evolution and growth - stages. Theories entrepreneurship Concept of Entrepreneur, Intrapreneur, Entrepreneurship and Manager, Attributes and Characteristics of successful entrepreneur, Developing entrepreneurial culture. Qualities of a successful entrepreneur.

Unit-2
Teaching Hours:12
Role of Entrepreneur in Indian Economy
 

Developing economy with reference to self-employment, Successful Entrepreneurs case studies: Dhirubhai Ambani, Aditya Birla - background, growth as an entrepreneur, Case studies on entrepreneurial development in India planning and organizing and Entrepreneurial Venture: Life Cycle of and Entrepreneurial Venture; Business Research and Planning; Tools and Techniques to know the feasibility of a Venture; Steps in Planning and Organizing and Entrepreneurial Venture.

Unit-3
Teaching Hours:12
The Nature and Importance of Entrepreneurs
 

Nature and Development of Entrepreneurship, Definition of Entrepreneur, Entrepreneurial Decision Process, Role of Entrepreneurship in Economic Development, Entrepreneurial Careers and Education.

Unit-4
Teaching Hours:12
Risk Management Strategies for New Entry
 

Risk Reduction Strategies for New Entry Exploitation, where to look for Growth Opportunities, Penetration Strategies, Market Development Strategies, Product Development Strategies, Diversification Strategies, Turnaround strategies.Tactical Planning in Small Businesses

Unit-5
Teaching Hours:12
Improving organizational process
 

Improving organizational processes through Balance Score Card, driving performance, aligning Functional strategies and business strategy, Impact of Organizational Behaviour in small businesses, Managing Human Resources, designing reward systems, Measuring Individual performance, Operations Management in Small Business; Manage short-time assets; Techniques to manage and improve the operations of your business; Total Quality Management in Small Businesses. Growth Through New Products and New Customers, determine how to best manage the portfolio of new products. Tactical Planning in  Small Businesses, improving organizational processes through Balance Score Card,  driving performance, Aligning Functional strategies and business strategy, Impact of Organizational Behaviour in small businesses, Managing Human Resources, designing reward systems, Measuring Individual performance, Operations Management in Small Business; Manage short-time assets; Techniques to manage and improve the operations of your business; Total Quality Management in Small Businesses. Growth Through New Products and New Customers, determine how to best manage the portfolio of new products.

Text Books And Reference Books:

1. Lall, M., & Sahai, S. (2008). Entrepreneurship (2nd ed.). New Delhi: Excel books

2. Vasant Desai, Dynamics of Entrepreneurial Development and Management- Himalaya Publishing House

Essential Reading / Recommended Reading

1. Mathew J Manimala, Entrepreneurship at the Crossroads – Biztantra

2. Mohanty – Fundamentals of Entrepreneurship, Prentice Hall of India

3. Dr. Vasant Desai (2016), Business Planning and Entrepreneurial Management – Himalaya Publishing House.

Evaluation Pattern

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.

 

 

BBF542A - COMMODITY AND DERIVATIVES MARKETS (2021 Batch)

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

Course Objectives/Course Description

 

The aim of the course is to equip students with the knowledge of emerging commodities derivatives trading practices in India. Further, the regulatory framework of these markets will also be highlighted. 

Course Outcome

CO1: Understand the basics of commodities and derivatives markets

CO2: Analyze the trading, clearing and settlement mechanism in commodities and derivatives market

CO3: Understand the process of pricing and valuation of forwards and futures

CO4: Analyze the pay offs of each strategy

CO5: Evaluate valuation of options and create scenario analysis

Unit-1
Teaching Hours:5
Introduction to Derivatives Market
 

Meaning, History and Origin, Elements of a Derivative Contract, Types of Derivatives, Types of Underlying Assets, Participants in Derivatives Market, Application of derivatives for risk management and speculation 

Unit-2
Teaching Hours:5
Forwards and Futures
 

Models of pricing futures- Cost of Carry model, expected price Theory and Normal Backwardation theory models, Beta Management of Stock portfolios, Interest rate swaps-Pricing and valuation, Arbitrage using Futures on stocks and Indexes, Forward Rate Agreements (FRAs)

Unit-3
Teaching Hours:20
Options, Option Pricing Models and Swaps
 

Options Contract Specifications, Terminologies, Call Option, Put Option, difference between Futures and Options, Trading of Options, Valuation of Options Contract, Factors Affecting Option Premium, Payoff Charts and Diagrams for Option Contract, Basic Understanding of Option Strategies- strategies such as Straddle, strip, strap and strangle. Spread strategies such as call spread, put spread, butterfly spread, condor spread, iron butterfly and iron condor. Options Valuation - Binominal Model for valuation, Black and Scholes Model, Put call parity model of valuation

Unit-4
Teaching Hours:25
Functioning of Commodities Market
 

Introduction to Commodities Markets: Meaning, History and Origin, Types of Commodities Traded, Structures of Commodities Market in India, Participants in Commodities Market, Trading in Commodities in India, Commodity Exchanges

Unit-5
Teaching Hours:5
Trading, Clearing and Settlement in Derivatives Markets
 

Meaning and concept, SEBI guidelines, trading mechanism, learning mechanism role of NSCCL, settlement mechanism, types of settlement, accounting and taxation aspect of derivatives trade.

Text Books And Reference Books:

1. Redhead Keith, Financial Derivatives - An introduction to futures, forwards, options and swaps

2. Yadav Surendra S, Jain PK, Foreign exchange markets: understanding derivatives and other instruments

3. Hull John C. - Options, Futures and other derivatives

4. Patrick Boyle, Jesse McDougall (2018). Trading and Pricing Financial Derivatives – A guide to Futures, Options and Swaps. (2nd Edition)

Essential Reading / Recommended Reading

1. Bhaskar P Vijaya, Mahapatra B - Derivatives simplified: An introduction to risk management

2. Bhalla V K - Financial Derivatives

3. Neil.C.Schofield, Commodity Derivatives Markets and Applications, Wiley

4. John C Hull (2017). Options, Futures, and Other Derivatives, Global Edition.

Evaluation Pattern

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. 

BBF542B - ENTREPRENEURIAL VENTURE PLANNING AND COMMUNICATION STRATEGY (2021 Batch)

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

Course Objectives/Course Description

 

To expose students to the concepts of new venture creation process.

Course Outcome

CO1: Understand the concept and scope of entrepreneurship and venture capital

CO2: Evaluate a selection of frameworks used in the design and delivery of ventures.

CO3: Analyze future challenges and directions that relate to entrepreneurship to effectively and efficiently respond to market changes.

Unit-1
Teaching Hours:10
Introduction
 

Business Plan and Execution, Review Business Plan, VMOSA, The Scope of Entrepreneurship Research, New Venture options – New business, buy an existing venture, franchisee, Lean Start-up, assessing entrepreneurial behaviour, starting a new venture as a corporate entrepreneur,  Steps to develop startup’s corporate culture, Organizational Development in startups.

Unit-2
Teaching Hours:12
New venture Analysis
 

Concept Planning, Feasibility Analysis, Planning the launch of venture, Designing the business, SWOT, PESTEL, Formulating strategy,  Industry and market analysis,  Porter’s five forces, potential strategies to position venture successfully Opportunity creation and recognition, Feasibility Analysis, Risk analysis, Lean start-up strategy, strategies for achieving/sustaining competitive advantage, Tools for identifying resource requirements and building capabilities, Designing the business model for competitive advantage, strategic  partnerships, Resource building.

Business idea, Opportunity Recognition, Product Planning and Development Process, Establishing Evaluation Criteria, Idea Stage, Concept Stage, Product Stage, Test Marketing Stage, Creativity, Innovation and entrepreneurship, Techniques for improving the creative process, Corporate Entrepreneurship, Intrapreneurial leadership characteristics.

Unit-3
Teaching Hours:12
The startups identity: Winning Startup Communication Strategy
 

Elevator Pitches for make-it-or-break-it meetings, reviewing sample elevator pitches of successful startups, and Practical exercise on How to write an effective elevator pitch? Professional persona pitch: Building your professional persona, Creating a unique and authentic elevator pitch. Perfecting pitch.  How write an official resume for business plan and other communication materials. The resume snapshot should briefly describe the venture, then highlight elements of the entrepreneur's background that support the venture and enhance his/her credibility. Mission Statement and Vision Statement defining process.

Unit-4
Teaching Hours:11
Stakeholders Communication Analysis and Planning
 

Brand Messaging for Early-stage Startups, Developing initial brand strategy, case studies of successful and failed startups. Customer segments, competitors, and community stakeholders might shape communication strategy. Findings must be based on research, with no generalizations or stereotypes. Target Customer Research: Analyzing target customers, how do target customers communicate? What media target customers primarily consume? Who influences target customers? How they communicate (i.e., the language they prefer in writing or speaking). Rationale for selecting target segment(s). How tell a story that resonates with your target audience. Employer Brand Management: attract the right employees, interns. Competing Brands Analysis: Identifying top five competitors, direct or indirect, and conducting in-depth analysis. Evaluating competitors branding communication, what media and messages they use

Unit-5
Teaching Hours:15
Social Media Communication Strategy
 

How startups can leverage the power of social media, how to build a social media plan, how to enhance the ability to connect with stakeholders, Online tools - Adobe Marketing Cloud for Creativity and Design strategy.  Startup Branding Collaterals: Startup branding, preparing start-up collateral package - hands on approach. 

Text Books And Reference Books:

1. Edited by Alain Fayolle, Professor of Entrepreneurship and Director, Entrepreneurship Research Centre, EMLYON Business School, Ecully, France and Harry Matlay, Global Independent Research, Coventry

2. Koturu Balaji, Prabha V (2017). Entrepreneurship and Innovation, Himalaya Publishing House

3. Radha, Entrepreneurial Development

Essential Reading / Recommended Reading

1. Mathew J Manimala, Entrepreneurship at the Crossroads – Biztantra

2. Mohanty – Fundamentals of Entrepreneurship, Prentice Hall of India

3. Jing Zhou and Christina E. Shalley and Michael A. Hitt (2015). The Oxford Handbook of Creativity, Innovation and Entrepreneurship.

Evaluation Pattern

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. 

BBF543A - PROJECT APPRAISAL AND FINANCING (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 intends to provide an overview of the Project Appraisal and Financing and familiarize students with the various management techniques in implementing and successful completion of the projects.

Course Outcome

CO1: Understand the basic concepts of project appraisal and financing

CO2: Analyze project network techniques

CO3: Analyze conceptual framework to evaluate projects

CO4: Apply management techniques in implementing the project to its successful completion

Unit-1
Teaching Hours:10
Project Management Concepts
 

Concept of a project, categories of projects, Project life cycle phases, Generation and screening of project ideas, demand analysis, Technical analysis, Economic analysis, formulation of detailed project reports, importance of project management, types of project, project organizational structure Statement of Work, Work Breakdown Structure.

Unit-2
Teaching Hours:15
Project Planning and Scheduling
 

Developing the project network using CPM/PERT, Limitations of CPM/PERT, PERT/CPM simulation, reducing project duration, Resource allocation method, splitting and multitasking, Multi project resources scheduling, Concept of critical chain scheduling

Unit-3
Teaching Hours:10
Project Financing
 

Capital structure, sources of finance Margin money, promoter’s contribution, consortium lending and local syndication by banks, Debt Securitization

Unit-4
Teaching Hours:10
Project feasibility
 

Technical and Financial Analysis, Social Cost Benefit Analysis and Detailed Project Report

Unit-5
Teaching Hours:10
Project Implementation and Control
 

Organizing human resources and contracting, organizing systems and procedure for project implementation, working of systems, Design of systems, project work system design, work breakdown structure, project execution plan, project control system, project diary, project control –scope/progress control, performance control, schedule control and cost control. 

Unit-6
Teaching Hours:5
Project Review & Administrative Aspects
 

Control of In-Program projects, post completion audits, Abandonment Analysis Administrative aspects of Capital Budgeting, Agency Problem, Evaluating Capital Budgeting systems of an organization

Text Books And Reference Books:

1. Clifford F Gray, Erik W Larson, “Project Management-The Managerial Process” Tata Mcgraw-Hill Publishing Co Ltd

2. Prasanna Chandra, Projects Planning Analysis selection, financing, Implementation, Tata McGraw Hill

3. S.Choudhury, Project Management Tata McGraw Hill publishing Co., ltd

4. Vasanth Desai, Project Management, Himalaya Publishing House

Essential Reading / Recommended Reading

1. Jack Meredith, Samuel J. Mantel Jr. “Project Management- A Managerial Approach” John Wiley and Sons

2. John M Nicholas “Project Management For Business And Technology” Prentice Hall Of India Pvt Ltd

Evaluation Pattern

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.

 

 

BBF543B - SOCIAL ENTREPRENEURSHIP (2021 Batch)

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

Course Objectives/Course Description

 

To familiarize the students with social entrepreneurship theories,Impact Innovation and sustainability of a social enterprise.

Course Outcome

CO1: Evaluate social problems through entrepreneurship and find a solution

CO2: Create social change initiative which can be run like an efficient enterprise

CO3: Understand the concept of psychology of a social entrepreneur

CO4: Apply CSR and Government funding go hand in hand with social enterprise

Unit-1
Teaching Hours:12
History and theories of Entrepreneurship
 

What are the origins of entrepreneurship? Exploring the entrepreneurship theories and the evolution of social entrepreneurship. The need to solve societal problems through entrepreneurship. Why Charity is not always a solution, and the resources at the bottom of the pyramid.

Unit-2
Teaching Hours:12
Analyzing and dissecting social issues
 

Before exploring with the entrepreneurial mindset, it is important to understand the social cost of the problem at hand. Why does the problem exist in the first place? What is the root cause of the problem and what is currently being done to resolve it? Multiple case studies will be looked with the intent of looking at both current solutions which may be working or falling short. Most importantly it will be important to find out what is working and what is not and why.

Unit-3
Teaching Hours:12
Concept of Social Enterprise
 

Social entrepreneurs look to create change. How do go about doing this? How does a business model look for a social enterprise? Who invests in a social enterprise? How does Corporate Social Responsibility and Government Funding go hand in hand with Social enterprise.

Unit-4
Teaching Hours:12
Psychology of a Social entrepreneur
 

Leadership--What are the characteristics of social entrepreneurs’ leadership? What are the traits of a social entrepreneurship? Are social change and entrepreneurship at odds with each other? Can a social change initiative be run like an efficient enterprise?

Unit-5
Teaching Hours:12
Impact Innovation and sustainability of a social enterprise
 

How are social entrepreneurs funding their enterprises? How is the enterprise sustaining itself financially? Which tools are available to measure the impact and effectiveness of social enterprises? Social entrepreneurs are innovators who create change. How do they create and spread this innovation and change? Are there any differences between a social enterprise and another enterprise?

Text Books And Reference Books:

1. The fortune at the bottom of the pyramid: CK Prahlad et, al

2. Systems thinking for social change: David Stroh

3. Mitt Nowshade Kabir (2019). Knowledge – Based Social Entrepreneurship: Understanding Knowledge Economy, Innovation and the Future of Social Entrepreneurship

Essential Reading / Recommended Reading

1. Handbook of Research on Social Entrepreneurship

2. Edited by Alain Fayolle, Professor of Entrepreneurship and Director, Entrepreneurship Research Centre, EMLYON Business School, Ecully, France and Harry Matlay, Global Independent Research, Coventry, UK

3. Madhukar Shukla. Social Entrepreneurship in India: Quarter Idealism and A Pound of Pragmatism. Sage Publications India Pvt Ltd.

Evaluation Pattern

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.

 

 

BBF631 - ADVANCED AUDIT AND ASSURANCE (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 is designed to provide advanced auditing standards to ensure due diligence. This course is designed to enable students to analyze, evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments

Course Outcome

CO1: Understand the legal and regulatory environment and its impact on audit and assurance practice

CO2: Demonstrate the ability to work effectively on an assurance or other service engagement within a professional and ethical framework

CO3: Assess and recommend appropriate quality control policies and procedures in practice management and recognise the auditor?s position in relation to the acceptance and retention of professional appointments

CO4: Identify and formulate the work required to meet the objectives of audit assignments and apply the International Standards on Auditing

CO5: Evaluate findings and the results of work performed and draft suitable reports on assignments

CO6: Understand the current issues and developments relating to the provision of audit-related and assurance services

Unit-1
Teaching Hours:2
Recap of basic concepts of auditing
 

Engagement acceptance, audit risk and planning, evidence and reporting

Unit-2
Teaching Hours:8
Regulatory Environment
 

International regulatory frameworks for audit and assurance services (International Standards in Auditing and other related standards) - Money laundering – money laundering offences-risk based approach- acceptable guidance- Laws and regulations – ISA 250 – Consideration of laws and regulations in an audit of financial statements

Unit-3
Teaching Hours:8
Professional and Ethical Considerations
 

Fundamental principles- Code of Ethics for Professional Accountants – The conceptual framework- current issues surrounding ethics - Fraud and error- ISA 240 (the auditor’s responsibilities relating to fraud in an audit of financial statements) – Auditor’s liability- limiting auditor’s liability- the expectation gap

Unit-4
Teaching Hours:8
Quality Control and Practice Management
 

Quality control (firm-wide) ISQC International Standards on Quality Control 1 – quality control for firms that perform audits and reviews of financial statements and other assurance and related services engagements- Elements of a system of Quality control. Applying ISQC1 proportionately with the nature and size of the firm. Advertising, tendering and obtaining professional work and fees. Professional appointments- Terms of audit engagements

Unit-5
Teaching Hours:16
Audit of historical financial information
 

Planning and conducting an audit of historical financial information 1. Planning, materiality and assessing the risk of material misstatement – ISA 300 (Planning an audit of financial statements- ISA 315 (Identifying and assessing the risks of material misstatement through understanding the entity and its environment)- ISA 330 (the auditor’s response to assess the risks) – Audit risk, risk of material misstatement- Business risk approach- ISA 320 (materiality in planning and performing an audit) ISA 520 (Analytical procedures) 2. Evidence and testing considerations- ISA 500 (Audit evidence) ISA 530 (Audit sampling) – ISA 510 (Initial audit engagements- opening balances) ISA 230 (Audit documentation) ISA 550 (related parties) ISA 402 (Audit considerations relating to an entity using a service organization) 3. Audit procedures and obtaining evidence- Matters relating to specific accounting issues- importance of financial reporting standards- audit of deferred tax- audit of inventories- financial instruments- audit of revenue- audit of leases- audit of retirement benefits – ISA 540 (Auditing accounting estimates including fair value accounting estimates and related disclosure) 

Unit-6
Teaching Hours:16
Completion, review and reporting
 

Completion, review and reporting 1. Subsequent events and going concern ISA 560, ISA 570 2. Completion and final review – Overall review of financial statements ISA 580 (Written representations) ISA 710 (Comparative information- corresponding figures and comparative financial statements), ISA 720 (Auditors responsibilities relating to other information’s) 3. Auditor’s reports- ISA 700 (Forming an opinion and reporting on financial statements) ISA 701 (Communicating KAM in the independent auditor’s report) ISA 705 (Modifications to the opinion in the independent auditor’s report) ISA 706 (Emphasis of Matter paragraphs and Other Matter paragraphs in the independent auditor’s report) 4. Reports to those charged with governance and management – ISA 260 (Communication with those Charged with Governance) ISA 265 (Communicating deficiencies in internal control to those Charged with Governance)

Unit-7
Teaching Hours:2
Current Issues and Developments
 

Professional and ethical developments 2. Other current issues- current developments in auditing standards, business practices, emerging technologies and their impact on the audit.

Text Books And Reference Books:

1. Audit and Assurance Essentials – Katharine Bagshaw, Wiley Publications

2. Advanced Audit and Assurance, BPP Publications

3. CA G. Sekar, CA B Saravana Prasath - Advanced Auditing

4. ACCA – P7 Advanced Audir and Assurance (INT): Study Text

Essential Reading / Recommended Reading

1. Ainapure, V. (2009). Auditing and Assurance. New Delhi: PHI Learning Pvt.Ltd.

2. Knechel, W. R. (2017). Auditing: Assurance & risk (4th ed.). London: Routledge.

3. CA Surbhi Bansal – Auditing and Assurance.

Evaluation Pattern

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. 

BBF632 - ADVANCED PERFORMANCE MANAGEMENT (2021 Batch)

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

Course Objectives/Course Description

 

To apply the knowledge strategic management accounting techniques different business contexts

Course Outcome

CO1: Apply strategic planning and control models to plan and monitor organizational performance.

CO2: Analyze external factors to understand its impact on strategy and performance

CO3: Apply different performance management systems and Apply in different costing methods

CO4: Understand the concept of performance measurement and reward systems

CO5: Evaluate knowledge about the current trends in management accounting techniques

Unit-1
Teaching Hours:10
Strategic planning and control
 

Introduction to strategic management accounting, Performance management and control of the Organization, Changes in business structure and management accounting, Effect of Information Technology (IT) on strategic management accounting, Other environmental and ethical issues

Unit-2
Teaching Hours:10
External influences on organizational performance
 

Changing business environment, Impact of external factors on strategy and performance

Unit-3
Teaching Hours:10
Performance measurement systems and design
 

Performance management information systems, Sources of management information, Recording and processing methods, Management reports, Marginal Costing, Absorption Costing and Overheads.

Unit-4
Teaching Hours:10
Strategic performance measurement
 

Performance hierarchy, Strategic performance measures in private sector, Divisional performance and transfer pricing issues Strategic performance measures in not-for profit organizations, Non- financial performance indicators, The role of quality in management information, and performance measurement systems, Performance measurement and strategic human resource management issue, Performance measurement and the reward systems, Other behavioral aspects of performance Measurement 

Unit-5
Teaching Hours:10
Performance evaluation and corporate failure
 

Alternative views of performance measurement and management, Strategic performance issues in complex business structures, Predicting and preventing corporate failure.

Unit-6
Teaching Hours:10
Current developments and emerging issues performance management
 

Current developments in management accounting techniques, Current issues and trends in performance management Quantitative techniques- Simulation, Transportation and Assignment.

Text Books And Reference Books:

1. Advanced Performance Management by Aubrey C Daniels

2. ACCA – P5 Advanced Performance Management (INT): Study Text

3. A. N Sarma (2019). Performance Management Systems. Himalaya Publishing House

Essential Reading / Recommended Reading

1. Advanced Performance Management by R K Sahu

2. Davinder Sharma (2014). Performance Appraisal and Management. Himalaya Publishing House

Evaluation Pattern

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. 

BBF633 - INTERNATIONAL BUSINESS (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 introduces students to concepts, practices and theories of international business. Provide an overview of international trade environment. The course explains the challenge of doing business in the face of different political, economic, social, technological and legal environmental factors. It will provide insights into theories explaining reasons for international trade, globalization, trade and culture, trade promotion and restriction tools adopted by governments of different countries, drivers of international trade. International capital markets, FDI promotion and restriction by host and home countries and market entry strategies

Course Outcome

CO1: Awareness about the foundations of basis of trade and gains from trade, opportunities and challenges involved.

CO2: Understanding the strategy parameters of International Business from an Indian perspective.

CO3: Apply concepts and principles of International Business in different global settings

CO4: Think critically and solve business problems and to develop international strategies.

Unit-1
Teaching Hours:7
Introduction to International Business
 

Evolution of international business, nature of international business, need & importance of International Business, stages of internationalization, (EPRG) approaches to international business, INTERNATIONAL TRADE THEORIES– Mercantilism, Absolute Advantage, Comparative Advantage, Factor Endowment, Competitive Advantage. Tariff and non-tariff and barriers. Introduction to Political, Economic, Social-Cultural & technological environment of international business.

Unit-2
Teaching Hours:6
Globalization
 

Meaning- Definition and Features-Globalization, -Advantages and Disadvantages, Socio–Cultural, Political &Legal and Economic Implications, Globalization and India. GATT and WTO

Unit-3
Teaching Hours:7
Modes of Entering International Business
 

International business analysis- modes of entry- exporting (direct and indirect) licensing, franchising, contract, manufacturing, management contracts, turnkey projects, Joint ventures- Mergers and Acquisitions- Foreign direct investment -Comparison of different modes of entry

Unit-4
Teaching Hours:8
Regional Economic Integration, MNC?s And International Business
 

Levels of regional economic integration. The benefits and drawbacks economic integration.

Integration in Europe, Americas, Asia, Middle East and Africa. EU, EFTA, LAFTA, NAFTA, ASEAN, SAARC. Foreign Direct Investment

Unit-5
Teaching Hours:8
International Marketing Intelligence
 

Information required, Sources of information, International marketing information System, International marketing Research.        

Unit-6
Teaching Hours:8
Export Financing and International Payments
 

Export credits, Method and sources of credit, Methods of payments in International Business, Financing techniques, ECGC, Exim bank and their role

Unit-7
Teaching Hours:8
Export Promotion, Export Import Documentation
 

Important trade terms in International Trade: [Introduction: CIF, F.O.B, F.O.B Contract with additional services, F.O.B Contract (Buyer contracting with carrier), FAS, EX SHIP & Arrival Contracts, C& F, EX WORKS & EX STORE CONTRACTS, FOR CONTRACTS, SALE OF A CARGO & EX- QUAY Contracts. Export and import procedure, document required and their relevance

Unit-8
Teaching Hours:8
Business-Government Trade Relations
 

Barriers to trade, motives for barriers. Protection of domestic jobs, preservation of national security, response to unfair trade practices, and gaining influence over other nations. Economic motives -protection of young (infant) industries. Protection of national identity. Subsidies, export financing, foreign trade zones, and special government agencies. Tariffs, quotas, embargoes, local content requirements, administrative delays, and currency controls.       

Text Books And Reference Books:

1. International Business, Wild, Wild and Han, 10th  edition, 2014, Pearson’s publication, NY, USA

2. International Business Environments, Daniels, Sullivan and Radenbaugh, Pearson’s

Essential Reading / Recommended Reading

1. Philip R. Cateora, John L. Graham  - International Marketing

2. Warren J. Keegan, Global Marketing Management, Prentice Hall of India  Pvt. Ltd., New Delhi.

3. Hill, C. (2011). International Business:  Text & Cases. New Delhi: Mcgraw Hill.

4. Keegan, W.J. (2010). Global Marketing Management (9thedi). New Delhi: Prentice Hall of India

5. Varma, S. (2013). International Business (1stedi). Pearson

Evaluation Pattern

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. 

BBF641A - STRATEGIC FINANCIAL MANAGEMENT (2021 Batch)

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

Course Objectives/Course Description

 

This subject deals with Corporate Valuation, Mergers and Acquisitions. Students are taught the concepts of corporate valuation, corporate restructuring, shareholder value creation and financial engineering. Approaches to Value Based Management and different forms of corporate restructuring are discussed. Students are also trained to value Mergers and Acquisitions.

Course Outcome

CO1: Understand the concepts of corporate valuation, corporate restructuring, shareholder value creation and financial engineering

CO2: Apply various approaches to measure and practice value-based management

CO3: Analyze corporate valuation

CO4: Apply the valuation techniques to mergers and acquisitions assessment and decision-making

CO5: Create an appropriate framework for shareholders value analysis

CO6: Analyze real-world cases in mergers and acquisitions

Unit-1
Teaching Hours:8
Strategic Financial Management
 

Introduction, Constituents, Financial planning, Capital allocation and Corporate strategy, capital structure and firm value, dividend policy and firm value

Unit-2
Teaching Hours:8
Corporate Valuation
 

Introduction, Approaches - Adjusted Book Value Approach, Stock and Debt Approach, Comparable Companies Approach, Discounted Cash Flow Approach - Concept of Free Cash Flow to the Firm, Two and Three Stage Valuation Models, Valuation of Physical Assets, Valuation of Intangible Assets 

Unit-3
Teaching Hours:8
Value Metrics
 

Shareholder value creation - Traditional and modern approaches, Value drivers, Approaches to Value Based Management - Marakon Approach, Alcar Approach, Mc Kinsey Approach, Economic Value-Added Approach, BCG HOLT Approach, Metrics for Measurement of Performance, Executive Compensation and Value Creation, Employee Stock Option Plans 

Unit-4
Teaching Hours:10
Corporate Restructuring
 

Introduction, Forms of corporate restructuring - Spin off, split off, split up, Leveraged Buyout, Divestiture and other forms of corporate restructuring 

Unit-5
Teaching Hours:13
Mergers and Acquisitions
 

Mechanics of Merger - Legal, Accounting and Tax, Valuation of Mergers and Acquisitions, Financing of Merger and settlement, Takeovers

Unit-6
Teaching Hours:13
Challenges in Strategic Financial Management
 

Financial Management in Knowledge Intensive Companies and Public Sector Companies, Financial Management in Sick Units, Financial Innovations and Financial Engineering - Overview, Scope, Tools of Financial Engineering, Financial Engineering versus Financial Analysis

Text Books And Reference Books:

1. Chandra Prasanna. (2014) Strategic Financial Management, 1st edition, Tata McGraw Hill

2. Tim Koller. (2010) Valuation: Measuring and Managing the Value of Companies, 5th edition, McKinsey and Company Inc.

Essential Reading / Recommended Reading

1. David Frykman. (2010) The Financial Times Guide to Corporate Valuation, 2nd edition, Prentice Hall

2. Robert. F. Bruner. (2004) Applied Mergers and Acquisitions, 3rd edition, Wiley

3. Samuel C Weaver and Fred Weston J. (2010) Mergers and Acquisitions, 1st edition, Tata Mcgraw Hill

4. Chandra Prasanna. (2011) Corporate Valuation and Creation, 1st edition, Tata McGraw Hill

Evaluation Pattern

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. 

BBF641B - FAMILY BUSINESS MANAGEMENT (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 look at existing Family businesses and how it can be taken to the next level. It looks at the traditions and dynamics of family businesses and how they compare to other enterprises. The protocols dynamics of a Family business will be explored in the context where professionals may be required. It will also look at the concept of expertise and competence creation within the Family business.

Course Outcome

CO1: Understanding the business model of the Family business, its history and traditions.

CO2: Analyze family businesses in various parts of the world, success stories and failures.

CO3: Understand the new era of business, and how to use the success of the past to model the success of the future.

CO4: Understanding the core competency of the Family business and build on it.

CO5: Analyze the Psychology and sociology of the Family business.

Unit-1
Teaching Hours:12
Introduction to Small Business Management
 

SME business dynamics, present scenario of SME & MSME in India and developed and other emerging markets – a case study approach. Five stages of small business growth management: Stage 1 – Existence; Stage 2 – Survival; Stage 3 – Success; Stage 4 – Take Off; Stage 5 – Resource Maturity; The characteristics of small business at each stage of development, strategies and tactical plans to navigate five stages of growth. Planning and execution across five growth stages. Entrepreneurial Venture and Managing Growth and other Challenges that Arise in and Entrepreneurial Venture.

Unit-2
Teaching Hours:12
Tactical Planning in Small Businesses
 

Improving organizational processes through Balance Score Card, Driving performance, Aligning Functional strategies and a business strategy, Impact of Organizational Behaviour in small businesses, Managing Human Resources, Designing reward systems, Measuring Individual performance, Operations Management in Small Business; Manage short-time assets; Techniques to manage and improve the operations of your business; Total Quality Management in Small Businesses. Growth Through New Products and New Customers, Determine how to best manage the portfolio of new products.

Unit-3
Teaching Hours:12
Strategic Planning approach to Family Business
 

Overview of current Family business practices, assessing strengths and weaknesses, from the owner strategy to business strategy to functional strategy, obstacles and opportunities for development of family business, growth strategies, entering International markets like the Mittlestand, strategies for internationalization of family businesses – case studies from Germany, etc., Vijay Govindrajan’s Three Box Model approach.  IPO strategy

Unit-4
Teaching Hours:12
Family Business Leadership
 

Succession issues in family firms, Leadership Transition: replacing a parent, understanding demands of leadership, what makes leaders effective, preparing for leadership roles, overcoming impediments to leadership, getting along in family businesses, addressing transitions and change, Gender and succession issues.

Unit-5
Teaching Hours:12
Business Process Management in Family Business
 

Business Process Automation – Digital Marketing, ERP, Balance Score Card Tool, Aligning Human resource and business strategy, improving organizational processes using Balance Score card approach, Corporate Governance issues, Best Practices Management, Case Studies. 

Text Books And Reference Books:

1. Family Businesses in Transition Economies: Management, Succession and ... edited by Léo-Paul Dana, Veland Ramadani

2. Thomas Zellweger (2017). Managing Family Business Theory and Practice. Edward Elgar Publishing Ltd.

3. Edward D. Hess (2005). The Successful Family Business: A Proactive Plan for Managing the Family and the business. Praeger Publishers Inc.

Essential Reading / Recommended Reading

1. Small Business Management - By Justin G. Longenecker, J. William Petty, Leslie E. Palich, Frank Hoy

2. Small Business Ceo: Strategies to Navigate the Four Stages of Growth, Jenny Stilwell

3. Edited by – Leif Melin, Mattias Nordqvist, Pramodita Sharma. The SAGE Handbook of Family Business, SAGE Publishing

Evaluation Pattern

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. 

BBF642A - INTERNATIONAL FINANCIAL MANAGEMENT (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 intends to provide an overview of the international finance including forex markets, risks and various avenues.

Course Outcome

CO1: Understand about foreign exchange markets and international financial markets

CO2: Analyze the various instruments traded in forex markets

CO3: Analyze international investment avenues

CO4: Analyze foreign exchange risks and risk management strategies

CO5: Evaluate and manage foreign exchange risk exposure

Unit-1
Teaching Hours:10
International Financial Environment
 

Globalization, Importance of international transactions, importance of IFM, IMS, Exchange rate regime, Gold Standard, Fiat Currency, Demand and supply of forex, Balance of payments, Balance of Trade, Bilateral and multilateral agreements relating to financial transactions, Flow of funds internationally through FDI and FII, Govt Policies regarding FII & FDI, Integration of global developments with the changing business environment in India.

Unit-2
Teaching Hours:10
Foreign Exchange Markets
 

Foreign Exchange Market Structure of the Foreign Exchange Market, Types of Transactions and Settlements, Exchange Rate Quotations and Arbitrage, Direct and indirect quote, Spot rate and forward rates, Swap Points, Currency premium and discount, triangular arbitrage

Unit-3
Teaching Hours:10
Foreign Exchange Rate Determination
 

Discussion on devaluation of Rupee, Theories of Exchange Rate Determination, Fundamental International Parity Conditions, Purchasing Power and Interest Rate Parity, Fisher Effect and International Fischer Effect

Unit-4
Teaching Hours:10
Managing Foreign Exchange Risk
 

The Concept of Hedging and Speculation, Currency Forwards, Currency Futures, Currency Options, Currency swaps

Unit-5
Teaching Hours:10
Corporate Exposure Management
 

The Risk Management Process, Exposure Management, Transactions Exposure, Operations Exposure, Interest Rate Exposure, Financial Swaps and Credit Derivatives, Techniques of managing foreign currency exposures.

Unit-6
Teaching Hours:10
International Sources of Finance
 

Bond Financing, Loan Financing, Equity Financing (GDR and ADR), International working capital management, Analysis of International Capital Budgeting, Cost of Capital of a Foreign Investment, Issues in Overseas Funding Choices

Text Books And Reference Books:

1. Shapiro, Allen C., Multinational Financial Management, New Delhi, Prentice Hall India Pvt. Ltd.

2. Apte P.G., Multinational Financial Management, New Delhi, Tata McGraw Hill

3. Seth A.K., International Financial Management, New Delhi, Galgotia Publishing Company

Essential Reading / Recommended Reading

1. Levi, Maurice, International Finance, New York, McGraw Hill Inc.

2. Eiteman, David K., Arthur Stonehill and Michael H. Moffett, Multinational Business Finance

Evaluation Pattern

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. 

BBF642B - ENTERPRISE PLANNING AND APPRAISAL (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 looks at a new enterprise from a different perspective. The enterprise has already established its viability and is on a growth pattern. The planning of the enterprise and its growth pattern is closely looked at. Monitoring of the appraisal of the business as it grows is part of this process. Finally, we look at the dynamics of financing and when to financiers look to exit the business

Course Outcome

CO1: Understand Venture capital and other financing opportunities

CO2: Evaluate Risks and advantages of Venture capital

CO3: Analyze Bootstrapping, crowd sourcing and other sources of finance

CO4: Exiting an enterprise, valuation and prospects of growth

Unit-1
Teaching Hours:12
Creating a business model
 

Before seeking financing, the student will seek to understand each element of the business model by working on them, finding out whom the customer will be (along with the segments). The value proposition the business will provide will be explored in detail. Revenue streams will be validated within the model. The key resources and external business partners will be identified. The key activities the business will be identified in microscopic detail. Finally, the cost structure of the product or service will be worked out in detail. The model should be compelling for any financier

Unit-2
Teaching Hours:12
Is Finance needed?
 

Can the business be bootstrapped? Leasing versus buying is explored? Is losing the control of business worth the finance? Is Debt Finance viable? Debt versus equity financing

The impact on viability and growth in Finance planning.

Unit-3
Teaching Hours:12
Crowd sourcing and innovative sources of financing
 

The history of crowd sourcing will be explored, as well as what products and services can raise funds in such a manner. The cost of crowd sourcing, and how it compares to debt or equity financing.

Unit-4
Teaching Hours:12
Valuation and potential for growth
 

The valuation of the enterprise is analysed using various techniques, these techniques will be studied in detail. The present valuation, the future valuation based on exponential or incremental growth will be explored. In addition, potential disruptors which can endanger the growth, value or even the existence of the enterprise will be looked. Case studies in valuation will be looked at. Acquisitions for valuation and sustenance will be looked at through various case studies such as Facebook’s acquisition of WhatsApp and Google’s acquisition of AdWords.

Unit-5
Teaching Hours:12
Exit strategies
 

We will look at Initial Public Offering for primary exit strategies. Acquisition by other companies will also be looked at. The dynamics between venture capitalists and the promoters of the company will be explored. The case studies where venture capitalists want to exit through an acquisition as opposed to an IPO will also be explored. Removal of the promoters from the Company in cases such as Apple or Cisco will be case studies in this section.

Text Books And Reference Books:

1. Fundraising Field Guide: A Startup Founder's Handbook for Venture Capital  Carlos Espinal and Matthew Cobb

2. The Kickstarter Handbook: Real-Life Crowdfunding Success Stories: Don Steinberg

Essential Reading / Recommended Reading

1. The Oxford Handbook of Venture Capital (Oxford Handbooks) 1st , by Douglas Cumming (Editor)

2. Alexis Leon - Enterprise Resource Planning (2nd Edition)

Evaluation Pattern

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. 

BBF681A - RESEARCH PROJECT (2021 Batch)

Total Teaching Hours for Semester:0
No of Lecture Hours/Week:0
Max Marks:100
Credits:4

Course Objectives/Course Description

 

The student conducts research on a self-chosen subject in the field of finance and accounts. The student participates in the research group under the supervising faculty member and writes a research report.

Course Outcome

CO1: Display ability of in-depth study in a topic area of interest

CO2: Experience the process of completing a significant research paper in an intellectually independent and largely self-directed fashion

CO3: Apply suitable data collection methods and procedure

CO4: Apply suitable statistical tools and techniques for business problem

CO5: Exhibit skills of critical inquiry and ability to write an academic paper that demonstrates an in-depth understanding of an area of research

Unit-1
Teaching Hours:0
Research Project
 

Research Project work will be starting from 5th semester and the final report submission along with the viva voce will be scheduled in the 6th semester.

It is a 4 credit course and exam is for total of 100 marks. This research work has to be conducted individually or in groups of 2 students together.

Text Books And Reference Books:

NA

Essential Reading / Recommended Reading

NA

Evaluation Pattern

Research Project: 50 marks

Viva voce: 50 marks

BBF681B - BUSINESS PLAN (2021 Batch)

Total Teaching Hours for Semester:0
No of Lecture Hours/Week:0
Max Marks:100
Credits:4

Course Objectives/Course Description

 

The student formulates a Business Plan on a self-chosen area of business in consultation with a guide. Market research and feasibility studies are conducted under the supervision of the guide and the student prepares a report. 

Course Outcome

CO1: Exiting an enterprise by valuation and determining prospects of growth

CO2: Develop a feasibility study of the strengths and weaknesses of the proposed business opportunity.

CO3: Demonstrate the ability to design and produce a detailed written business plan.

CO4: Demonstrate the ability to create and deliver an effective oral presentation of the new venture business plan.

Unit-1
Teaching Hours:0
Business Plan
 

Business Plan will be starting from 5th semester and the final report submission along with the viva voce will be scheduled in the 6th semester.

It is a 4 credit course and exam is for total of 100 marks. This project work has to be conducted individually or in groups of 2 students together.

Text Books And Reference Books:

NA

Essential Reading / Recommended Reading

NA

Evaluation Pattern

Business Plan: 50 marks

Viva voce: 50 marks