Department of PROFESSIONAL STUDIES

Syllabus for
Bachelor of Commerce (Finance and Accountancy)
Academic Year  (2020)

 
1 Semester - 2020 - Batch
Course Code
Course
Hours Per
Week
Credits
Marks
COC131 FINANCIAL ACCOUNTING - I 4 4 100
COC132 BUSINESS MATHEMATICS AND STATISTICS 4 4 100
COC133 BUSINESS LAW 4 4 100
COC134 BUSINESS ECONOMICS 4 4 100
COC161C BUSINESS CORRESPONDENCE AND REPORTING 4 4 100
ENG121 ENGLISH - I 3 2 100
HIN122 HINDI 3 3 50
KAN122 KANNADA 3 03 100
2 Semester - 2020 - Batch
Course Code
Course
Hours Per
Week
Credits
Marks
AEN221 ADDITIONAL ENGLISH 3 3 100
COC231 FINANCIAL ACCOUNTING - II 4 4 100
COC232 COST ACCOUNTING 4 4 100
COC233 BUSINESS MANAGEMENT 4 4 100
COC234 AUDITING - I 4 4 100
COC261C SUSTAINABILITY AND CORPORATE SOCIAL RESPONSIBILITY 4 4 100
ENG221 ENGLISH - II 3 2 100
HIN222 HINDI 3 3 50
KAN222 KANNADA 3 03 100
3 Semester - 2019 - Batch
Course Code
Course
Hours Per
Week
Credits
Marks
COC311 INFORMATION TECHNOLOGY IN BUSINESS 3 2 50
COC331 FINANCIAL MANAGEMENT 4 4 100
COC332 HUMAN RESOURCE MANAGEMENT 4 4 100
COC333 CORPORATE ACCOUNTING 4 4 100
COC334 CORPORATE LAW - I 4 4 100
COC335 MANAGEMENT ACCOUNTING 4 4 100
COC361C COMMERCE AND INDIAN SOCIETY-I 4 4 100
4 Semester - 2019 - Batch
Course Code
Course
Hours Per
Week
Credits
Marks
COC411 ENTREPRENEURSHIP 4 4 100
COC431 ORGANISATIONAL BEHAVIOUR 4 4 100
COC432 INCOME TAX 4 4 100
COC433 MARKETING MANAGEMENT 4 4 100
COC434 CORPORATE LAW - II 4 4 100
COC435 INDIAN FINANCIAL SYSTEM 4 4 100
COC461C COMMERCE AND INDIAN SOCIETY-II 4 4 100
5 Semester - 2018 - Batch
Course Code
Course
Hours Per
Week
Credits
Marks
COC531 AUDITING -II 4 4 100
COC532 RESEARCH METHODOLOGY 4 4 100
COC533 FINANCIAL REPORTING 4 4 100
COC541A CORPORATE TAX PLANNING AND ASSESSMENTS 4 4 100
COC541B INVESTMENT ANALYSIS AND PORTFOLIO MANAGEMENT 4 4 100
COC542A STRATEGIC COST MANAGEMENT 4 4 100
COC542B COMMODITY AND DERIVATIVES MARKETS 4 4 100
COC543A ADVANCED CORPORATE ACCOUNTING 4 4 100
COC543B PROJECT APPRAISAL AND FINANCING 4 4 100
6 Semester - 2018 - Batch
Course Code
Course
Hours Per
Week
Credits
Marks
COC631 PRINCIPLES OF INSURANCE AND BANKING 4 4 100
COC632 STRATEGIC MANAGEMENT, ETHICS AND CORPORATE GOVERNANCE 4 4 100
COC633 CORPORATE REPORTING 4 4 4
COC641A INTERNATIONAL TAXATION AND TRANSFER PRICING 4 4 100
COC641B STRATEGIC FINANCIAL MANAGEMENT 4 4 100
COC642A INDIRECT TAXATION 4 4 100
COC642B INTERNATIONAL FINANCIAL MANAGEMENT 4 4 100
        

          

  

Assesment Pattern

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

Percentage

Grade

Grade point

Interpretation

Class

80 & Above

   A+

  4.0

Outstanding

Distinction

70 --- 79

   A

  3.5

Excellent

First class

65 --- 69

   B +

  3.0

Very good

First class

60 --- 64

   B

  2.5

Good

First class

55 --- 59

   C +

  2.0

Average

Second class

50 --- 54

   C

  1.5

Satisfactory

Second class

40 --- 49

   C -

  1.0

Exempted with 50% aggregate

Pass class

39 & Below

   F

    0

Fail

Fail

 

 

Examination And Assesments

Evaluation Pattern:

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

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

End Semester Examination (ESE)                                      :           50%

Mid Semester Examination (CIA-2)                                    :           25%

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

Attendance                                                                            :           05%

Total                                                   :          100%                         

·       Written Examinations consists of:

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

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

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

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

 Question Paper Pattern for the End Semester Examination:

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

Sections

Type

Marks

A

Conceptual / Descriptive Type questions

6 x 2 = 12

B

Conceptual / Descriptive Type questions

5 x 5  =   25

C

Analytical / Essay Type Questions

3 x 15 = 45

D

Case Study

1 x 18 = 20

§  Section A

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

§  Section B

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

§  Section C

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

§  Section D

One Compulsory Question – 18 marks

 

Attendance:

The marks distribution for attendance is as follows:

95 – 100%       -           5 marks

90 – 94%         -           4 marks

85 – 89%         -           3 marks

80 – 84%         -           2 marks

 

76 – 79%         -           1 mark

 

Department Overview:
Department of Professional Studies (DPS) offers some of the most unique and inter-disciplinary courses in the field of commerce and management. It was established in the year 2002 as Centre for Career Advancement (CCA), and later upgraded to Department of Professional Studies in 2007. The department aims at professional training for wider career opportunities. This is achieved through value enhancement programmes (Add-on courses and programmes) along with the academic degrees to equip the students to meet the challenges and prospects of contemporary academia and the corporate sector. All courses of the department are conducted by academicians and highly qualified practicing professionals. Soft Skills and Activity Sessions (SSA) are a compulsory component of every programme of the department and is assigned to make the students excel in soft skills, team work, communication, public speaking, debates, general knowledge etc. By the end of third year of UG and second year of PG, each student is expected to conduct at least two training sessions as a professional trainer in the other departments of the university or in other institutions.
Mission Statement:
Vision- To develop into a centre of excellence in education, training and research in the field of commerce and management Mission- To impart holistic education through state-of-the-art technology with the aim of producing professionals in the field of commerce and management, and also to launch new programmes to bridge the gap between academia and the corporate sector by meeting stakeholder requirements.
Introduction to Program:
B Com (Finance and Accountancy) programme aims to nurture auditing and taxation professionals who become change agents in advising the corporate and thereby bring in higher standards in corporate governance and due diligence for sustainable socio-economic growth of the nation.
Program Objective:
PROGRAMME OBJECTIVES: 1. To nurture Auditing, Accounting and Taxation Professionals who will become torch bearers of honesty and integrity and support business world to ensure sustainable socio economic growth of the country. 2. To provide a strong foundation level understanding of the functioning of business organizations, commercial transactions and of various specialized operations such as accounting, finance and marketing by offering a comprehensive curriculum. 3. To develop necessary professional knowledge and skills in Accounting, Finance, Marketing, HR, Taxation, etc. by adopting learner centered pedagogical practices. 4. To enhance employability to be able to take up challenging job assignments like CA. 5. To nurture the students in intellectual, personal, interpersonal and societal skills with a bent on Holistic Education. PROGRAMME OUTCOMES (PO): On completion of the programme, students will be able to: PO1 Discuss the concepts of Auditing and taxation and the other areas of Commerce. PO2 Analyze financial statements to interpret organizational efficiency. PO3 Apply critical thinking skills by identifying and analysing accounting issues using the relevant accounting framework. PO4 Analyze, interpret and apply concepts of Financial, Cost and Management Accounting for business decision-making. PO5 Execute the best practices of Accounting, taxation and Auditing PO6 Exhibit the knowledge of entrepreneurial qualities and explore entrepreneurial o

Assesment Pattern

 

Assessment Pattern

 

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

 

CIA – 1

CIA – 2

CIA – 3

Attendance

1

2

 

MSE

1

2

 

Marks – 10

Marks – 10

TOTAL

Marks – 50 (25)*

Marks – 10

Marks – 10

TOTAL

Marks – 5

Written Assignment

Quiz / Test

20 marks

 50 marks to be scaled to 25 marks

Presentation / Role Play / Case presentation / Mini Project / Discussion

Class Participation / Quiz / Test

Research Based Activities: Article Review / Book review / Mastery  Project

20 marks

 

 

 

 

Assessment Component

Description

Weight age

CIA I

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

20%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

20%

ESE

Written examination conducted for 2 hours duration

30%

Attendance

 

05%

 

Total

100%

 

 

 

Examination And Assesments

Examination

The examinations are at three levesl namely CIA-1& 3, Mid-Semester Examination and End-Semester Examination. The courses having 4 credits  have a centralized examination and the questions for the same are drawn from the Question Bank for the specific course. Courses like Introduction to MS Excel are 2 or 3 credit courses are CIA based courses and the evaluation is done through CIA and will not have end semster examination.

Pedagogy

·         Regular classroom lectures shall be accompanied by any other method, which the instructors find suitable to deliver better learning. Some of the methods used are:-
Case Studies
Group discussions & Peer learning
Role Plays
Seminars and Presentations
Simulation Exercises
Current Affairs Sessions relevant to the topic etc.

·         Usage of ICT like MOODLE,GoogleClassroom, Kahoot and others
Compulsory service learning  and self learning module

 

Assessment Methods:

·         Quiz Sessions

·         Assignments

·         Field study reports

·         Periodic Tests

·         Article reviews

·         Discussion forums

·         Case analysis

·         Group discussions

·         Assessment of Class Participation in case studies and discussions.
Any other appropriate method identified by the instructor that would ensure objective assessment of the student performance.

Department Overview:
The Department of Commerce and Management, CHRIST (Deemed to be University), Lavasa endeavours to develop and foster students who excel in academics as well as holistic individuals anchored to a strong value system. Analytics being the thrust area of the Department, it offers two programme viz; Bachelor in Commerce ? Financial Analytics and Bachelor in Business Administration- Business Analytics. The focus of student training involves imparting knowledge in Finance, Accounting and Analytics as a core area. In addition to knowledge based activities students are exposed to Industrial visits, guest lectures by Corporates, Inter- Collegiate meet. The students gain industry exposure through internships and which are phased out in the first 2 years culminating in a live-project towards the end of the third year of the programme. Inter-disciplinary open electives, skill enhancement certificate programmes and capstone projects are some of the other highlights of the programmes offered.
Mission Statement:
VISION To be the pioneer department in Finance and Business Analytics as an amalgam of Commerce and Management education MISSION To impart impactful training nurturing young minds through knowledge driven education in Commerce & Management and Analytics
Introduction to Program:
B.Com (Financial Analytics) Bachelor of Commerce program at Christ (Deemed to be University) offers significant flexibility and diversity for students. The program is designed with special focus on finance, accounting and analytics. Students will acquire the skills and knowledge to meet the challenges of a changing business environment and financial markets, develop the ability to critically analyse emerging business issues, and interpret insights from huge amount of financial data. The University also gives special importance to expose student community to scholarly research in the national and global business arena. Achieving these academic and professional qualities will lead a commerce graduate to a wide range of business-related professions and careers, or progress to more advanced studies. The degree comprises core courses on Commerce embedded with courses like Introduction to Business Analytics, Data Visualisation softwares, Basics of R programming The discipline specific mandatory courses include Applied Excel, Financial modelling are geared towards analysis of financial data. Inter-disciplinary open electives, skill enhancement certificate programs certified by Moody?s Analytics, projects and internships are certain other unique aspects of this program.
Program Objective:
B.Com programme objectives 1. To prepare students to become a Financial Analyst 2. To inculcate domain knowledge in Commerce with focus on Finance and Accounting 3. To train students to be industry-ready through application of analytical tools B.Com programme outcomes 1. Student will be prepared to use their competencies in financial analysis and decision making 2. Pursue career in the field of Risk management, Investment banking and allied professions in the field of Finance and Accounting 3. Gain experiential learning through well-structured internships and live-projects.

AEN121L - ADDITIONAL ENGLISH I (2020 Batch)

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

Course Objectives/Course Description

 

 

Syllabus

 

Additional English

Ability Enhancement Compulsory Course

 

Undergraduate Programme

2020-2021

 

 

 

CHRIST (Deemed to be) University, Pune Lavasa Campus

www.lavasa.christuniversity.in

 

 


 

 

Detailed Course Description

I Semester:  B.Sc/B.Com/BBA

Course Code: AEN 121                                                                                              45 hours

3 hours/week                                                                                                              3 credits

Course Type: Ability Enhancement Compulsory Course

 

Introduction:

Rationale and Orientation

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

Pedagogy

The teachers are expected to discuss with and encourage the students to engage with definitions of Indian literature – in English and translations and the distinctions made thereby. One could compare Indian literature to English Literature, which they might be familiar with through their encounters in CBSE, ICSE, IB and other streams, and point out the similarities and differences in writing styles, themes, ideas, treatment of issues and in one’s apprehension of life and experiences. A Teacher’s handbook is compiled keeping in mind the common ideas and skills that students need to develop and enabling teachers to uniformly discuss these issues and concerns in their respective classes.

Course Objectives

The objectives of this course are

  • to expose students to the rich literary and cultural diversity of Indian literature.
  • to sensitise students on the social, political, historical and cultural ethos that has shaped the nation- INDIA
  • to enable students to express and appreciate the variety and abundance of Indian writing, of which this compilation is just a passing glance
  • to analyse and learn about India through association of ideas in the texts and the external contexts 

 

 

Level of Knowledge

 

The students should have a relatively good command over the English language and sensitivity towards cultures.

Learning Outcome

 

Course Outcomes.

  • The course will enable students to critically think culturally, ethically, socially and politically as citizens.
  • The course will sensitize students towards cultural, social, religious and ethnic diversities and help them engage with their peers and all around them in a more understanding and educated manner.
  • The course will enable the students to improve their writing and speaking skills through their exposure to vast vocabulary
  • The students will be able to critically express on topics like the dynamics of gender, identity, communalism and politics of this vast nation through its literature.

Unit-1
Teaching Hours:10
Poetry
 

1.1  Keki N Daruwala       “Migrations”

 

2.      1.2  Kamala Das               “Forest Fire”

 

3.      1.3 Agha Shahid Ali        “Snow on the Desert”

 

4.      1.4 Eunice D Souza         “Marriages are Made”

Unit-2
Teaching Hours:15
Short Stories
 

2.1      Rabindranath Tagore       “Babus of Nayanjore”

 

2.2.      Ruskin Bond                    “He said it with Arsenic”

 

2.3.      Bhisham Sahni                 “The Boss Came to Dinner”

 

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

 

     2.5     Mohan Thakuri                 “Post Script

Unit-3
Teaching Hours:20
Essays
 

1.    3.1  Mahatma Gandhi       “What is True Civilization?” (Excerpts from Hind Swaraj)

 

2.    3.2  Ela Bhatt                     “Organising for Change”

 

3.      3.3Sitakant Mahapatra      “Beyond the Ego: New Values for a Global Neighbourhood

 

4.      3.4 B. R Ambedkar              “Waiting for A Visa”

Text Books And Reference Books:

Reading Diversity- Additional English Textbook 

Essential Reading / Recommended Reading

Gandhi, Mahatma. Hind Swaraj. Delhi Open Books, 2019.

Ambedkar, B.R. Annihilation of Caste. Navyojna Publishers, 2019.

Roy, Arundhati. The Doctor and the Saint, Penguin Books, 2017.

 Documentaries:

The Day India Burned. BBC Documentary, 2007. https://www.youtube.com/watch?v=jGiTaQ60Je0

K, Stalin. India Untouched: Stories of a People Apart. 2007.  https://www.youtube.com/watch?v=PZb4lGYkjrg

Evaluation Pattern

Evaluation Pattern

CIA 1:  Assignment keeping in mind the objectives and learning outcomes of the course. A written assignment on a reponse to a documentary and a video presentation on selected topics will be assigned to students.

CIA 2: Mid-semester written exam for 50 marks

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

ESE- End Semester Written Examination for 50 marks

COA131L - FINANCIAL ACCOUNTING (2020 Batch)

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

Course Objectives/Course Description

 

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


Learning Outcome

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

Unit-1
Teaching Hours:10
Insurance Claim
 

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

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

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

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

Unit-3
Teaching Hours:14
Accounting for Inland Branches
 

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

Unit-4
Teaching Hours:16
Sale of the Partnership Firm
 

Sale to a limited company - Introduction - need for conversion - meaning of purchase consideration - methods of calculating purchase consideration - net payment method - net asset method - passing of journal entries and preparation of ledger accounts in the books of vendor - treatment of certain items - dissolution expenses - unrecorded assets and liabilities - assets and liabilities not taken over by the purchasing company - contingent liabilities - non-assumption of trade liabilities- in the books of purchasing company - passing of incorporation entries - treatment of security premium - fresh issue of shares and debentures to meet working capital - preparation of balance sheet as per 'Companies Act'.

Unit-5
Teaching Hours:10
Conversion of Single Entry to Double Entry System of Book-keeping
 

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

Text Books And Reference Books:

1.    Jain &Narang, (2018). Advanced Accountancy:Principles of Accounting-Including GST (Vol.1). Mumbai: Kalyani.
2.    Gupta, R.L., &Radhaswamy, M., (2016) Financial Accounting (18ed.). New Delhi: Sultan Chand & Sons.

Essential Reading / Recommended Reading

1.    Maheswari S. N. &Maheswari S. K. (2017). Advanced accountancy. New Delhi: Vikas
2.    Shukla M. C. &Grewall T. S. (2017). Advanced accountancy (15 Ed.). New Delhi: S. Chand

Evaluation Pattern

Assessment Component

Description

Weightage

CIA I

Part A - Moodle based quiz. (MCQs). (On topic of Insurance & Hire Purchase)- Moodle

 

Part B – Info-Poster – Spark Adobe (Installment Purchase)

20%

CIA II

Mid Semester written examination conducted for 2 hours duration.

Unit 1, 2 &3 (Topics covered up to dependent branch account)

25%

CIA III

·       Solution Submissions

·       VIVA VOCE (Theory)

20%

End Semester Examination

Online examination conducted for 2 hours duration. Post Mid Term Units.

30%

Attendance

 

05%

 

Total

100%

COA132L - BUSINESS MATHEMATICS (2020 Batch)

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

Course Objectives/Course Description

 

In recent times Mathematics has emerged as the key for major decision-making process. The subject is introduced to provide the basic knowledge giving emphasis on the applications in business. Understanding of mathematical models is essential to project the real-life scenario in simplified form in business. The study of matrices helps to handle mathematical models with many variables. The decisionmaking environment is so complex that the right and appropriate decision can only be made with good analytical skills.

1. To enable students to appreciate and apply mathematical concepts in decision making.

2. To understand Mathematical equations and inequalities and their solutions.

3. To be able to adopt appropriate Mathematical models.

4. To understand commercial arithmetic and calculus.

5. To be able to interpret mathematical analysis.

Learning Outcome

1. The student will be able to understand basic concepts in Mathematics.

2. They will be able to appreciate wide applications of mathematical models in business.

3. They will be able to take data driven decisions.

Unit-1
Teaching Hours:10
LINEAR MODELS
 

Level of Knowledge: Basic

Linear equations and inequalities in one variable, linear functions, slope and equations of a line, linear mathematics models, constructing mathematical models.

Unit-2
Teaching Hours:10
SYSTEM OF LINEAR EQUATIONS AND MATRICES
 

Level of Knowledge: Conceptual

Addition of matrices – System of linear equations, addition and multiplication of Matrices –Determinants – Inverse of a matrix by Gauss Jordan method. Application of matrices and Determinants – Solution of a system of linear equations- Gauss elimination method. 

Unit-3
Teaching Hours:10
LINEAR PROGRAMMING PROBLEMS
 

Level of Knowledge: Application

Definition – Linear Programming Problem – Formulation – Solution by Graphical method – simplex method – minimization and maximization problems 

Unit-4
Teaching Hours:10
PROBABILITY AND PROBABILITY DISTRIBUTIONS
 

Level of Knowledge: Basic

Introduction to Probability, Basic Concepts of Probability, Conditional Probability, Independent Events, Bayes’ Theorem. Probability Distributions – Binomial, Poisson and Normal distributions, Expected Value.

Unit-5
Teaching Hours:10
COMMERCIAL ARITHMETIC
 

Level of Knowledge: Basic / Conceptual / Analytical

Simple interest – Compound Interest. Equivalent Rate – Depreciation – Present value. Annuity – Sinking Fund

Unit-6
Teaching Hours:10
CALCULUS
 

Level of Knowledge: Application

Limits – Differentiation - Methods of differentiation – Second order derivative – Maxima and Minima. Application to commerce and Economics. - Revenue Function – Cost function – Profit function – Elasticity of demand – Breakeven point.

Text Books And Reference Books:

1. D.C. Sancheti and V.K. Kapoor, Business Mathematics, 11th ed., Sultan Chand and Sons, 2012.

Essential Reading / Recommended Reading

1. J D Gupta, P K Gupta & M. Mohan, Mathematics for Business and Economics, Tata McGrawHill Publishing Company Limited.

2. Navaneetham, P. Business Mathematics and Statistics. Anand Publishers.

3. Padmalochan, Hazarika. (2016). A TextBook of Business Mathematics, 4th ed., Sultan Chand and Sons. 

4. Singh, J. K. (2019). Business Mathematics, New Delhi: Himalaya Publishing House.

5. E. Don and J.J. Lerner, Schaum's outlines of Basic Business Mathematics, 2nd ed., McGraw Hill, 2010.

6. A.H. Mouhammed, Quantitative methods for Business and Economics, 3rd ed., Routledge, 2015.

7. D. R. Anderson, D.J. Sweeney, T. A. Williams, J.D. Camm, J. D. Camm, J.J. Cochran, M. J. Fry and J. W. Ohlmann, Quantitative Methods for Business, 12th ed., South-Western.

8. Vohra, N. D. (2011). Quantitative Techniques in Management (4th ed.). New Delhi: TMH Publishers.

Evaluation Pattern

CIA 1 - 20%

CIA 2 - 25%

CIA 3 - 20%

ESE   - 30%

Attendance - 05%

COA133L - PRINCIPLES AND PRACTICE OF MANAGEMENT (2020 Batch)

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

Course Objectives/Course Description

 

 Course Description

The dynamic and galvanizing business environment demands managers to step up with the demands of the new normality in coxswaining the organizations’ success to new pinnacles. This comprehensive introductory course on principles and practice of management has been designed to provide valuable insights into the various functions of modern-day management and to address the changing trends. The course traverse through the fundamental concepts, theories, principles and practice of management starting for the evolution of management thoughts. It orientate the students towards the fundamentals of managerial functions like planning, organizing, staffing, controlling and coordinating.  Connecting the various principles of management, with the contemporary challenges and changes in the business world, learners will acquire the necessary knowledge and skills, which would empower them to apply it in their role performance.

Course Objectives

 

·       To enable the students to understand the evolution of management concept

·       To outline the various functions of management and to enable the students the apply and evaluate the functions

·       To analyze the contemporary challenges of the corporate world

·       To Develop the students to meet the challenges of  the corporate

Learning Outcome

 

At the end of the course the student will be able to

·       Interpret the concepts, theories, principles and practice of management and the challenges of 21st century.

·       Analyze, evaluate and apply the process of planning, organizing, staffing, controlling and coordinating

·      Relate the theories and practices of management with the real world management and corporate challenges.

Unit-1
Teaching Hours:8
Nature and Importance of Management
 

Introduction,          meaning          of         management,            definition        of         management, functions          of management, levels of management. Importance of management, managerial roles and skills, difference between administration and management. Mintzberg Managerial Roles, Changing context ofmanagement

Unit-2
Teaching Hours:12
Evolution of Management Thought
 

Early history, classical school of management (Scientific Management, Administrative Management, Bureaucratic   Management)  behavioural            school  (Human           Relations, Behavioural Science), quantitative approaches to management (Management Science, Operations, Management Information System), Systems school of thought; and Contingency school. Critical appraisal of various schools of management thoughts, Present day shifts in focus in managementthoughts

Unit-3
Teaching Hours:10
Planning and Decision making
 

Planning - meaning, definition, characteristics, objectives, need and importance of planning, types / hierarchy of plans, steps in the process of planning, advantages of planning, limitations of planning, obstacles in planning, essentials of a good plan. Decision making - meaning, definition, characteristics of decision making, principles of decision-making, process of decision making, types of decisions – programmed and non-programmed, decision making styles, characteristics of good / effectivedecisions.

Unit-4
Teaching Hours:10
Organising and Managing Human Resource
 

Meaning, definition, functions of organisation, organisational design, organisational structure,approachestoorganisationalstructure,departmentalisation,delegationand

decentralization, - HR planning, recruitment, selection, placement, performance appraisal, training and HR development, recent trends in HR management.

Unit-5
Teaching Hours:12
Staffing and Leading
 

Staffing: Concept of staffing, staffing process, Motivation: Concept, Importance, extrinsic and intrinsic motivation; Major Motivation theories - Maslow’s Need-Hierarchy Theory; Hertzberg’s Two-factor Theory, Vroom’s Expectation Theory. Leadership: Concept, Importance, Major theories of Leadership (Likert’s scale theory, Blake and Mouten’s Managerial Grid theory, House’s Path Goal theory, Fred Fielder’s situational Leadership), Transactional leadership, Transformational Leadership, TransformingLeadership

Unit-6
Teaching Hours:8
Recent trends in Management
 

Rise of global business eco-systems, managing diverse business markets, virtual workspace, corporate innovations, total quality management, talent management, knowledge management, recent paradigm shifts / trends in business strategies and management practices.

Text Books And Reference Books:

Prasad, L. M (2019) Principles and Practice of Management. Sultan chand & sons-New delhi

 

Essential Reading / Recommended Reading

Koontz, H., &Weihrich, H. (2020). Essentials of Management: An International and Leadership perspective (11 ed.)McGrawHill.

Stoner, Freeman, Gilbert Jr. (2018).Management (6th edition), New Delhi: Prentice Hall India.

Stephen P Robbins and Madhushree Nanda Agrawal, (2016) Fundamentals of Management: Essential Concepts and Applications, PearsonEducation

Tripathy, P. C., & Reddy, P. N. (2017). Principles of Management (6 ed.). New Delhi: TataMcGrawHill.

Evaluation Pattern

Assessment Component

Description

Weightage

CIA I

Part A – Moodle Based Quiz(MCQ)

 

Part B – Crisis Analysis and Report

 

20%

CIA II

Mid Semester examination – Module 1, 2 and 3

25%

CIA III[AC1] 

Preparation of Leadership Qualities and Behavior through Info-graph and Presentation

20%

End Semester Examination

 

30%

Attendance

 

05%

Total

100%


 

COA134L - BUSINESS ECONOMICS (2020 Batch)

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

Course Objectives/Course Description

 

The modules incorporated in this Paper deal with the nature and scope of economics, the theory of consumer behavior, analysis of production function and equilibrium of a producer, the price formation in different markets structures and the equilibrium of a firm and industry. As a prerequisite, the students should have basic knowledge about the concepts relating to micro economics. 

· To understand and apply supply and demand analysis to relevant economic issues.

· To apply marginal analysis to the “firm” under different market conditions.

· To understand the causes and consequences of different market structures.

To understand the concept of macroeconomic equilibrium and implications for the management of the business cycle

Learning Outcome

Apply the concept of economic logic.

Analyze operation of marginal utility principle in the economy under varying competitive conditions.

Analyze causes and consequences of demand, supply and pricing of products in an economy.

 

Unit-1
Teaching Hours:10
Basic Concepts
 

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

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

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

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

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

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

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

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

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

Text Books And Reference Books:

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

Essential Reading / Recommended Reading

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

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

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

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

Evaluation Pattern

Assessment Component

Description

Weightage

CIA I

Moodle based quiz. (MCQs).

Part B – Case Study

20%

(20 Marks)

CIA II

Mid Semester written examination conducted for 2 hours duration. Unit 1,2 and 3

25%

(50 Marks)

CIA III

Industry Analysis.

20%

(20 Marks)

End Semester Examination

Written examination conducted for 3 hours duration. All units.

30%

(100 Marks)

Attendance

 

05%

 

Total

100%

COA161L - INTRODUCTION TO MS EXCEL (2020 Batch)

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

Course Objectives/Course Description

 
  • This is a CIA based course and there will be no end semester examination for the course. This course familiarises students to use spreadsheet as a tool to perform basic as well as advanced computations. MS Excel can be applied to various fields and a student is expected to possess basic MS Excel skills in order to be employable.

Course Objectives

  1. To familiarize students with features of MS Excel

        2. To train students to use MS Excel functions & formulae to perform computations, manipulation of data.

 

Learning Outcome

1. To identify different components of Excel Worksheet

 

2. To  apply the required Excel functions & formulae to manipulate data

 

 3. To create visual representation in the form of various charts, pivots to represent data.


 

 

Unit-1
Teaching Hours:6
Introduction to Excel
 

Basic Excel functions: Structure of an excel function, functions such as SUM (), MIN (), MAX (), AVERAGE (), COUNT (), AUTOSUM, AUTOFILL. Working with an Excel List: Understanding Excel List Structure, Sorting a List Using Single Level Sort, Sorting a List Using Multi-Level Sorts, Using Custom Sorts in an Excel List, Filter an Excel List Using the AutoFilter, Creating Subtotals in a List, Format a List as a Table, Using Conditional Formatting to Find Duplicates, Removing Duplicates. Excel Data Validation: Understanding the Need for Data Validation, Creating a Validation List, Adding a Custom Validation Error, Dynamic Formulas by Using Validation Techniques

Unit-2
Teaching Hours:6
Excel PivotTables:
 

Understanding Excel PivotTables, Creating an Excel PivotTable, Modifying Excel PivotTable Calculations, Grouping PivotTable Data, Formatting PivotTable Data, Drilling Down into PivotTable Data, Creating Pivot Charts, Filtering PivotTable Data, Filtering with the Slicer Tool.

Unit-3
Teaching Hours:6
Conditional Functions and Working with Large Excel Data Sets
 

Conditional Functions: Working with Excel Name Ranges, Using Excel's IF () Function, Nesting Functions, Using Excel's COUNTIF () Function, Using Excel's SUMIF () Function, Using Excel's IFERROR () Function. Working with Large Sets of Excel Data: Using the Freeze Panes Tool, Grouping Data (Columns and/or Rows), Consolidating Data from Multiple Worksheets.

Unit-4
Teaching Hours:6
LookUp and Text Based Function
 

Excel's Lookup Functions:  Using Excel's VLOOKUP() Function, Using Excel's HLOOKUP() Function, Using Excel's INDEX() and MATCH() Functions. Excel's Text Based Functions: Using Excel's functions such as LEFT(), RIGHT() and MID(), LEN(), SEARCH(), CONCATENATE().

Unit-5
Teaching Hours:6
Finance Functions:
 

Introduction to Finance: Time value of money - present value of money – concepts (Theory), Long term and short term investment decisions - capital budgeting, Net present value, Internal rate of return (Theory) Financial Functions: Depreciation (DB, DDB, VDB), Simple Interest (PMT, NPER, INTRATE) - Present Value, Net Present Value, Future Value (PV, NPV, FV), Annuity, Internal Rate of Return (IRR).

Text Books And Reference Books:

1. Alexander, Kusleika, & Walkerbach ; Excel 2019 Bible;Wiley

 

Essential Reading / Recommended Reading

1  John Walkenbach; Excel Charts, Wiley,2019

2.https://www.microsoft.com/en-in/education/products/office/default.aspx

3. www.excelmadeeasy.com

 

Evaluation Pattern

   

 

 

CIA I

CIA II

CIA III

Attendance

15%

15%

15%

5%

 

COAOE1601L - BASICS OF PROGRAMMING (2020 Batch)

Total Teaching Hours for Semester:30
No of Lecture Hours/Week:2
Max Marks:100
Credits:2

Course Objectives/Course Description

 

This course gives a comprehensive introduction to the computers and programming using python and R Programming. The topics covered includes Fundamentals of Computer Hardware and Software, Data Storage Representation, Networking and blended with basics of programming using Python and R along with SQL to enable students to effectively understand the role of programming for Business Analytics. This is the first course of computing and does not assume any pre-requisite.

Learning Outcome

1.     To Acquaint students with Hardware Components in modern computer system and how software is mapped to hardware.

2.     To Introduce programming structure and analyze the solution related to Business Issues with respect to programming paradigm.

3.     To Inculcate the basics of Programming to be effectively used for Data Analysis.

Unit-1
Teaching Hours:12
Computer Fundamentals & Problem Solving
 

Functionalities of computer, Hardware, Software, Data & Information, Networking, Operating System, Internet, and Intranet, how a Program works, From Machine Language to Assembly Language, Compilers, and Interpreters.

Problem Solving: Problem Identification, Analysis, Flowcharts, Decision Tables, Pseudo codes and Algorithms.

Unit-2
Teaching Hours:8
Programming Languages & SQL for Data Analytics
 

What are computer Programming Languages, Types of Programming language, most commonly used programming languages for Data Analytics, Choosing Python or R for Data Analysis? An Infographic, SQL for Data Analysis: What is SQL and why is it Good? SQL Installation, Working in Command line with Create, Insert, Select Commands.                

Unit-3
Teaching Hours:10
Python and R Overview
 

Python Overview: Environment Setup: Installing Python, First Python Program, Identifiers, Reserved Words, Line and Indentation, Multi-Line Statements, Quotation, Comments, Data Types, Variables, Operators and Operator Precedence, Decision Making, Loop Control Statements. R Overview: Environment Setup: Installing R, First R Program, Data Types, Variables, Operators, Decision Making, Loop Control Statements.

Text Books And Reference Books:

1.     S K Bajpai, D S Yadav, ‘Introduction to Computers and C Programming.

2.     Sprankle, Maureen, ‘Problem solving and programming concepts’

3.     Upom Malik, Matt GoldWasser, ‘SQL for Data Analytics :Perform fast and efficient data analysis with the power of SQL’.

4.     Timothy C. Needham,  ‘Python: For Beginners: A Crash Course Guide To Learn Python’.

5.     William N. Venables and David M. Smith, ‘An Introduction to R. 2nd Edition. Network Theory Limited’ 2019.

 

1.     http://www.codequiz.in/corecode/wp-content/uploads/2015/06/computer_fundamentals_tutorial.pdf

2.     https://www.pearsonhighered.com/assets/samplechapter/0/3/2/1/0321537114.pdf

3.     https://www.computerscience.org/resources/computer-programming-languages/

4.     https://towardsdatascience.com/programming-languages-for-data-scientists-afde2eaf5cc5

5.     https://data36.com/sql-for-data-analysis-tutorial-beginners/

6.     https://www.datacamp.com/community/tutorials/r-or-python-for-data-analysis

7.     https://www.tutorialspoint.com/python/index.htm

8.     https://www.tutorialspoint.com/r/r_decision_making.htm

Essential Reading / Recommended Reading

1.     Kenneth A. Lambert, ‘The Fundamentals of Python: First Programs’, 2011, Cengage Learning, ISBN: 978-1111822705.

2.     Kent D. Lee . ‘Python Programming Fundamentals’ 2nd Edition Springer Publication.

3.     Norman Matloff , ‘The Art of R Programming: A Tour of Statistical Software Design’ 1st Edition.

Evaluation Pattern

CIA 1 CIA 2 CIA 3 CIA 4 Attendance 

25%   25% 25%   20%  5% 

COC131 - FINANCIAL ACCOUNTING - I (2020 Batch)

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

Course Objectives/Course Description

 

This course revisits and strengthens fundamental accounting principles and processes, culminating in the preparation of the financial statements of a sole proprietorship business. The course also focuses on accounting for special transactions such as consignment and joint ventures

 

Learning Outcome

Upon c  Understand and apply fundamental accounting concepts, principles and conventions.

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

3.     Record accounting transactions for Bills of Exchange, Consignment Account, Joint Venture Account, Final Account.

Unit-1
Teaching Hours:12
Fundamentals
 

Accounting Concepts, Accounting Standards and Accounting Policies – Introduction and principle of disclosure. Journal entries, ledgers, subsidiary books, cash book, capital and revenue expenditure/receipts

Unit-2
Teaching Hours:4
Trial Balance
 

Meaning - Errors in Trial Balance – Rectification journal entries- Suspense account

Unit-2
Teaching Hours:4
Bank Reconciliation
 

Bank Reconciliation statements- advanced problems

Unit-3
Teaching Hours:6
Bills Of Exchange
 

Recording of Bills discounted, endorsed and dishonoured in the books of the drawer and drawee

Unit-4
Teaching Hours:10
Unit 4: Consignment & Joint Venture Accounts
 

Final accounts in the books consignor and consignee –commission calculation, Valuation of stock- Joint Venture Account and Memorandum Joint Venture Account

Unit-5
Teaching Hours:10
As 2 Inventories
 

Basis of inventory valuation and record keeping, various methods of inventory calculation- LIFO, FIFO, perpetual inventory method, periodic and weighted average method

 

 

Unit-6
Teaching Hours:10
Preparation of Final Accounts for Sole Trading Concerns
 

Concepts on preparation of final account- trading account, profit & loss account and balance sheet.  

Unit-7
Teaching Hours:8
Depreciation Accounting
 

Methods: straight line method, WDV, sum of digit method, production unit method and machine hour method. Computation and accounting treatment of depreciation, Change in depreciation methods

Text Books And Reference Books:

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

 

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

Essential Reading / Recommended Reading

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

 

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

Evaluation Pattern

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

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

End Semester Examination (ESE)                                       :           50%

Mid Semester Examination (CIA-2)                                    :           25%

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

Attendance                                                                             :           05%

Total                                                   :          100%                         

·         Written Examinations consists of:

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

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

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

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

COC132 - BUSINESS MATHEMATICS AND STATISTICS (2020 Batch)

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

Course Objectives/Course Description

 

To provide basic knowledge of mathematical concepts and theories that will help students to increase their reasoning, analytical and problem solving skills and to enable students to grasp the fundamentals of Statistics for interpreting business data.

Learning Outcome

By the end of the course the learner will be able to:

1.      Understand core concepts in mathematics and statistics

2.      Apply statistical tools in practical data analysis situations

Discuss mathematical concepts related to finance

Unit-1
Teaching Hours:8
Linear Programming