CHRIST (Deemed to University), Bangalore

DEPARTMENT OF PROFESSIONAL STUDIES

School of Commerce, Finance and Accountancy

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

 
1 Semester - 2022 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
AEN121 ADDITIONAL ENGLISH Ability Enhancement Compulsory Course 3 3 100
COC111 ORGANISATIONAL STUDY Skill Enhancement Course 2 2 50
COC131 FUNDAMENTALS OF ACCOUNTING Core Courses 4 4 100
COC132 BUSINESS MATHEMATICS AND STATISTICS Core Courses 4 4 100
COC133 BUSINESS LAW Core Courses 3 3 100
COC134 BUSINESS ECONOMICS Core Courses 4 4 100
COC161A BUSINESS MANAGEMENT AND CORRESPONDENCE Generic Elective 2 2 50
COC161B WELLNESS AND LIFE STYLE MANAGEMENT Generic Elective 2 2 50
ENG121 ENGLISH - I Ability Enhancement Compulsory Course 3 2 100
FRE121 FRENCH - 3 3 100
GER121 GERMAN - 3 3 100
HIN122 HINDI Ability Enhancement Compulsory Course 3 3 100
JAP121 JAPANESE - 3 3 100
KAN122 KANNADA Ability Enhancement Compulsory Course 3 03 100
KOR121 KOREAN - 3 3 100
SPA121 SPANISH - 3 0 100
2 Semester - 2022 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
AEN221 ADDITIONAL ENGLISH - 3 3 100
COC212 SERVICE LEARNING - 2 2 50
COC231 FINANCIAL ACCOUNTING AND REPORTING-I - 4 4 100
COC232 COST ACCOUNTING - 4 4 100
COC233 MACRO ECONOMICS - 3 3 100
COC234 FINANCIAL MARKETS AND SERVICES - 4 4 100
COC262A SUSTAINABILITY AND CORPORATE SOCIAL RESPONSIBILITY - 2 2 50
COC262B PERSONAL BRANDING - 2 2 50
ENG221 ENGLISH - II - 3 2 100
FRE221 FRENCH - 3 3 100
GER221 GERMAN - 3 3 100
HIN222 HINDI - 3 3 100
JAP221 JAPANESE - 3 3 100
KAN222 KANNADA - 3 03 100
KOR221 KOREAN - 3 3 100
SPA221 SPANISH - 3 3 100
3 Semester - 2021 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
COC311 INFORMATION TECHNOLOGY IN BUSINESS Skill Enhancement Course 2 2 50
COC331 FINANCIAL MANAGEMENT Core Courses 4 4 100
COC332 AUDITING-I Core Courses 4 4 100
COC333 FINANCIAL ACCOUNTING AND REPORTING-II Core Courses 4 4 100
COC334 CORPORATE LAW - I Core Courses 4 4 100
COC335 MANAGEMENT ACCOUNTING Core Courses 4 4 100
COC361C COMMERCE AND INDIAN SOCIETY-I Generic Elective 4 4 100
4 Semester - 2021 - Batch
Course Code
Course
Type
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 CORPORATE REPORTING - 4 4 100
COC461C COMMERCE AND INDIAN SOCIETY-II - 4 4 100
5 Semester - 2020 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
COC531 AUDITING -II Core Courses 4 4 100
COC532 RESEARCH METHODOLOGY Core Courses 4 4 100
COC533 FINANCIAL REPORTING Core Courses 4 4 100
COC541A CORPORATE TAX PLANNING AND ASSESSMENTS Discipline Specific Elective 4 4 100
COC541B INVESTMENT ANALYSIS AND PORTFOLIO MANAGEMENT Discipline Specific Elective 4 4 100
COC542A STRATEGIC COST MANAGEMENT Discipline Specific Elective 4 4 100
COC542B COMMODITY AND DERIVATIVES MARKETS Discipline Specific Elective 4 4 100
COC543A ADVANCED CORPORATE ACCOUNTING Discipline Specific Elective 4 4 100
COC543B PROJECT APPRAISAL AND FINANCING Discipline Specific Elective 4 4 100
6 Semester - 2020 - Batch
Course Code
Course
Type
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 4 100
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
COC681A RESEARCH PROJECT - 0 4 100
COC681B RESEARCH PROJECT - 0 4 100
    

    

Department Overview:

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

Mission Statement:

VISION

 

  

Introduction to Program:

BCom (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:
PO1: Apply the knowledge of Accounting and Auditing standards for the preparation and review of financial statements

PO2: Demonstrate proficiency in financial and corporate reporting based on International Financial Reporting Standards

PO3: Exhibit proficiency and assume an advisory role in the areas of Finance, Accounting and International Taxation

PO4: Apply the knowledge of legal and regulatory frameworks applicable to businesses

PO5: Demonstrate entrepreneurial and innovative mindset for effective business decision making

PO6: Assume the role of professionals in the areas of accounting, auditing and taxation with strong ethical values

PO7: Exhibit a broad range of interdisciplinary and multidisciplinary skills, experience and knowledge required for professional practice

PO8: Exhibit digital proficiency required to function effectively in a dynamic business environment

PO9: Demonstrate leadership traits, communication skills and innovative thinking for optimal performance in personal, professional, societal and environmental domains

PO10: Exhibit social sensitivity to embrace diversity and inclusion and promote peaceful co-existence

Assesment Pattern

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

Question Paper Pattern for the End Semester Examination:

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

Sections

Type

Marks

A

Conceptual / Descriptive Type questions

6 x 2 = 12

B

Conceptual / Descriptive Type questions

5 x 5  =   25

C

Analytical / Essay Type Questions

3 x 15 = 45

D

Case Study

1 x 18 = 20

§  Section A

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

§  Section B

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

§  Section C

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

§  Section D

One Compulsory Question – 18 marks

 

Continuous Internal Assessments:

 

 

CIA – 1  and 3 : Continuous Internal Assessment

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

 

CIA – 2:  Continuous Internal Assessment - Mid Semester Exam

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

 

Sections

Type

Marks

A

Short Answer Questions

4x 2 = 8

B

Conceptual / Descriptive Type questions

2 x 5  =   10

C

Analytical / Essay Type Questions

1 x 15 = 15

D

Case Study

1 x 17 = 17

 

Attendance:

The marks distribution for attendance is as follows:

95 – 100%       -           5 marks

90 – 94%         -           4 marks

85 – 89%         -           3 marks

80 – 84%         -           2 marks

76 – 79%         -           1 mark

Grading Pattern:

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

Percentage

Grade

Grade point

Interpretation

Class

80 & Above

   A+

  4.0

Outstanding

Distinction

70 --- 79

   A

  3.5

Excellent

First class

65 --- 69

   B +

  3.0

Very good

First class

60 --- 64

   B

  2.5

Good

First class

55 --- 59

   C +

  2.0

Average

Second class

50 --- 54

   C

  1.5

Satisfactory

Second class

40 --- 49

   C -

  1.0

Exempted with 50% aggregate

Pass class

39 & Below

   F

    0

Fail

Fail

 

 

 

 

Examination And Assesments

Evaluation Pattern:

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

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

End Semester Examination (ESE)

50%

Mid Semester Examination (CIA-2)

25%

Continuous Internal Assessment (CIA - 1 & 3)

20%

Attendance 

05%

Total

100%

                       

·       Written Examinations consists of:

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

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

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

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

 

 

 

 

 

 

 

AEN121 - ADDITIONAL ENGLISH (2022 Batch)

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

Course Objectives/Course Description

 

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

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

 

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

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

The objectives of this course are

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

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

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

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

  

 

Course Outcome

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

Unit-1
Teaching Hours:10
Poetry
 

1.      Keki N Daruwala     “Migrations”

 

2.      Kamala Das            “Forest Fire”

 

3.      Agha Shahid Ali      “Snow on the Desert”

 

4.      Eunice D Souza       “Marriages are Made”

Unit-2
Teaching Hours:15
Short Stories
 

1.      Rabindranath Tagore    “Babus of Nayanjore”

 

2.      Ruskin Bond  “He said it with Arsenic”

 

3.      Bhisham Sahni       “The Boss Came to Dinner”

 

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

 

5.      Mohan Thakuri                “Post Script”

Unit-3
Teaching Hours:20
Essays
 

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

 

2.      Ela Bhatt                    “Organising for Change”

 

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

 

4.      B R Ambedkar             “Waiting for A Visa”

 

Text Books And Reference Books:

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

The text book copy "Reading Diversity"

Essential Reading / Recommended Reading

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

Evaluation Pattern

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

CIA 2: Mid-semester written exam for 50 marks

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

Question Paper Pattern

Mid Semester Exam: 2 hrs

Section A: 4x5= 20

Section B: 2x15=30

Total                  50

 

End Semester Exam: 2 hrs

Section A: 4 x 5 = 20

Section B: 2 x 15= 30

Total                   50

COC111 - ORGANISATIONAL STUDY (2022 Batch)

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

Course Objectives/Course Description

 

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

Course Outcome

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

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

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

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

Unit-1
Teaching Hours:30
Organisational Study
 

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

Text Books And Reference Books:

Nil

Essential Reading / Recommended Reading

Nil

Evaluation Pattern

The marks are awarded on the basis of following components

Project Report                        20 Marks

Presentation and Viva             25 Marks 

Attendance                               5 Marks

(Total 50 Marks)

COC131 - FUNDAMENTALS OF ACCOUNTING (2022 Batch)

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

Course Objectives/Course Description

 

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

Course Outcome

CO1: Analyze and Apply fundamental accounting concepts, principles and conventions.

CO2: Create basic accounting transactions and develop annual financial statements for a sole proprietorship business.

CO3: Construct accounting transactions for Bills of Exchange, Consignment Account, Joint Venture Account.

CO4: Create Final Accounts for Sole Trading Concerns.

CO5: Apply Suitable method of Depreciation accounting.

Unit-1
Teaching Hours:13
Fundamentals
 

Accounting Concepts, Accounting Standards and Introduction to Ind AS and Accounting Policies – Introduction and principle of disclosure. Journal entries, ledgers, subsidiary books, cash book, capital and revenue expenditure/receipts, Types of Business Entities, Financial statements and purpose for business Entities.

Unit-2
Teaching Hours:4
Trial Balance & Bank Reconciliation
 

Meaning - Errors in Trial Balance – Rectification journal entries - Suspense account. Bank Reconciliation statements - Advanced problems

Unit-3
Teaching Hours:7
Bills of Exchange
 

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

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

Final accounts in the books consignor and consignee –commission calculation, Valuation of stock, Treatment of normal, abnormal loss, goods in transit and goods loss in transit.

Unit-5
Teaching Hours:8
Inventories
 

Basis of inventory valuation and record keeping, various methods of inventory calculation- LIFO, FIFO, Specific Identification, Simple Average Price, Weighted Average method, Adjusted selling price method, perpetual and periodic inventory 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 and Accounting of Property, Plant and Equipment
 

Factors in measurement of Depreciation, Methods: straight line method, WDV, sum of digit method, Depletion, 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 AS)

Essential Reading / Recommended Reading

1. Maheswari S.N & Maheswari S.K. (2012). Financial Accounting. Vikas Publishers.

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

Evaluation Pattern
CIA I -Evaluated out of (20/30) 20
CIA I converted to (10) 10
CIA II - Evaluated out of (50) 50
CIA II converted to ( 25 )   25
CIA III - Evaluated out of (20/30) 20
CIA III converted to (10) 10
Total CIA 90
Total CIA is scaled down to 20/45/55/65 45
Attendance Marks 5
ESE Evaluated out of (50/100) 100
ESE converted to (50/100)  50
Total Marks (Total CIA + Attendance + ESE) 100

COC132 - BUSINESS MATHEMATICS AND STATISTICS (2022 Batch)

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

Course Objectives/Course Description

 

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.

Course Outcome

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

CO2: Apply elementary calculus in economics and commerce

CO3: Discuss mathematical concepts related to finance

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

CO5: Measure the different types of central tendency

CO6: Analyse and predict the data using correlation and regression

CO7: Work with different types of index method

CO8: Understand the concept of probability and distribution of data

Unit-1
Teaching Hours:8
Linear Programming
 

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

Unit-2
Teaching Hours:12
Elementary Calculus
 

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

Unit-3
Teaching Hours:6
Mathematics of Finance
 

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

Unit-4
Teaching Hours:6
Collection and Presentation of Data
 

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

Unit-5
Teaching Hours:6
Measures of central tendency and dispersion
 

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

Unit-6
Teaching Hours:10
Correlation and Regression
 

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

Unit-7
Teaching Hours:6
Index Numbers
 

Classification, Construction of Index Numbers, methods of constructing Index Numbers, simple aggregative method, simple average of price relative method, weighted index method, Fisher Ideal method including time and factor reversibility tests.

Unit-8
Teaching Hours:6
Probability
 

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

Text Books And Reference Books:

1. D. N. Elhance and Rajesh Elhance, “Business Mathematics and Statistics”, 2020 Edition, Taxmann Publications, ISBN: 9789389546620, 2020.

2. D.C. Sancheti & V.K. Kapoor, “Business Mathematics”, 11th Revised Edition. New Delhi, Sultan Chand & Sons, ISBN13: 978-81-8054-538-2, 2019.

3. D.C.Sancheti & V.K. Kapoor, “Statistics [Theory, Methods & Applications]”, 7th thoroughly revised and enlarged Edition, Sultan Chand & Sons, New Delhi, ISBN: 81-8054-612-9, 2017

4. J.K.Sharma, “Business Statistics”, 4th Edition, Vikas Publishing House, ISBN10: 9325980819; ISBN-13: 978-9325980815, 2014.

5.J. K. Sharma, “Business Mathematics”, 3rd Edition, Dreamtech Press, ISBN10: 9389307368; ISBN-13: 978-9389307368; January 2019.

 

Essential Reading / Recommended Reading

1. Qazi Zameeruddin, Vijay K. Khanna, S.K.Bhambri, “Business Mathematics”, 2nd Edition, Vikas Publishing House, ISBN-10: 8125928413, ISBN-13: 978-8125928416, January 2019

2. S. P. Gupta, “Statistical Methods”, 46th Revised Edition, Sultan Chand and Sons, New Delhi, ISBN-10: 9351611124, ISBN-13: 978-9351611127, Reprint January 2019.

3. D. N. Elhance, Veena Elhance and B. M. Agarwal, “Fundamentals of Statistics”, 59th edition, Kitab Mahal, ISBN: 9788122505146, 2018.

4. Asia Kumar Manna, “Business Mathematics and Statistics”, 1st Edition, McGraw Hill Education, ISBN-10: 9353160804, ISBN-13: 978-9353160807, 2018.

5. Dr. B.N. Gupta, “Business Statistics”, Edition: Latest 2018, SBPD Publications, ISBN: 9789388117654, 9388117654, 2018.

 

Evaluation Pattern
CIA I -Evaluated out of (20/30) 20
CIA I converted to (10) 10
CIA II - Evaluated out of (50) 50
CIA II converted to ( 25 )   25
CIA III - Evaluated out of (20/30) 20
CIA III converted to (10) 10
Total CIA 90
Total CIA is scaled down to 20/45/55/65 45
Attendance Marks 5
ESE Evaluated out of (50/100) 100
ESE converted to (50/100)  50
Total Marks (Total CIA + Attendance + ESE) 100

COC133 - BUSINESS LAW (2022 Batch)

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

Course Objectives/Course Description

 

The course aims to provide an understanding of the laws governing business practices in India. It focuses on the broad domains of business law and the specific regulations and practices within them.

Course Outcome

CO1: Understand and analyse the concepts and various legal aspects of Indian Contract Act, 1872 with its business and practical applications

CO2: Understand, evaluate and learn the concepts and various legal aspects of the Sales of Goods Act, 1930 and contract of sale with its business and practical applications

CO3: Explain the various procedures related to the Limited Liability Partnership Act, 2008

CO4: Recognize and learn the concepts and legal aspects of the consumer protection act. Students will learn about Consumer, unfair and restrictive trade practices, councils, jurisdiction etc

CO5: Understand the various legal aspects of Indian partnership Act.

Unit-1
Teaching Hours:9
Indian Contract Act, 1872: (SEC 1 to 75)
 

Agreement, kinds of Agreements, Contract kinds of contracts, Agreement vs. Contract, Essentials of Valid offer, counter offer, Standing or open offer, invitation to offer, Acceptance, Essentials of a valid acceptance, Promise. Communication of offer and acceptance and Revocation. Capacity to contract, Consent and Free Consent, Consideration and Void Agreements, Special contract- Indemnity and Guarantee, Bailment and pledge, Agency Case laws

Unit-2
Teaching Hours:9
Sale of Goods Act, 1930
 

Introduction, Definitions, Formalities of the contract of sale, Distinction between ‘sale’ and ‘agreement of sell, Distinction between’ sale and hire purchase agreement’, Conditions and Warranties, Transfer of property as between the seller and the buyer, Rights of an unpaid seller, E-commerce payments and IT laws applicability to sale of goods over internet.

Unit-3
Teaching Hours:9
Negotiable Instruments
 

Meaning and Characteristics of Negotiable Instrument, Operational rules of Evidence, Presumptions, Classification of Negotiable Instruments, Promissory Notes and Bills of Exchange

Acceptor and Acceptance, definition of Acceptor, Acceptance for honor, Absolute and qualified or conditional acceptance, Drawer, Drawee in case of Need, Payee, Cheques, Types of Cheque and Penalties in case of dishonor of certain cheques.

Unit-4
Teaching Hours:9
Consumer Protection Act
 

Introduction, Definitions: Consumer, Defect, Deficiency and unfair trade practices, manufacture, Consumer, Councils, Consumer Protection Redressal Agencies, Jurisdiction, Penalties for frivolous complaints

Unit-5
Teaching Hours:9
The Partnership Act, 1932 and LLP Act, 2008
 

Definition, Essentials, Types of Partnerships and types of Partners, Test of partnership deed and property of the firm, Reconstitution of Partnership firms, Relation of partners, Registration of Partnership, Dissolution of Partnership and partnership Firm. LLP Concept - Nature and Salient features, Extent and limitation of liability of LLP and its partners, Conversion to LLP, Winding up and Dissolution of the LLP.

Text Books And Reference Books:

1. N. D. Kapoor, “Elements of Mercantile Law”, January, 2019 edition, Sultan & Chand Publications, ISBN / ASIN: B07SSFC8NN, 2019

2. Dr. Rajani Jagata, “Business Laws”, January, 2020 edition, Scholar Tech Press publications, ISBN /ASIN: B08MWHJ9HX, 2020

3. Sushma Arora, “Business Laws”, 8th Edition; September 2020, TAXMAN Publications, ISBN: 978-9390128495, 2020

4. Dr.P.K.Pandey, “Business Law”, January 2019 Edition, Mahaveer publications, ISBN-13 : 978-8194088479, 2019

5. Ashok Jain, “Consumer Protection Act, 1986 (Theory with Q.A.)” January 2017 edition, Ascent Publications, ISBN / ASIN: B07D4HJP6C

 

Essential Reading / Recommended Reading

1. Business Laws by the Institute of Chartered Accountants of India, Revised Edition: October, 2020, ICAI.

2. Bare Acts 

3. Avtar Singh, “Business Law”, 10th Edition, Eastern Book Company publication, ISBN: 9789351450726, 9351450724, 2014.

4. P.C.Tulsian, Bharat Tulsian, “Business Law”,4th edition, Mc Graw Hill Publications, ISBN-13: 978-9389811674, 2020.

5. Dr.S.S.Srivastava, “Law of Contract 1 & II”, 2018th Edition, Central Law Publications (CLP), ISBN-10 : 9386456753; ISBN-13 : 978-9386456755.

 

Evaluation Pattern
CIA I -Evaluated out of (20/30) 20
CIA I converted to (10) 10
CIA II - Evaluated out of (50) 50
CIA II converted to ( 25 )   25
CIA III - Evaluated out of (20/30) 20
CIA III converted to (10) 10
Total CIA 90
Total CIA is scaled down to 20/45/55/65 45
Attendance Marks 5
ESE Evaluated out of (50/100) 100
ESE converted to (50/100)  50
Total Marks (Total CIA + Attendance + ESE) 100

COC134 - BUSINESS ECONOMICS (2022 Batch)

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

Course Objectives/Course Description

 

This course is designed to familiarize students with the basic concepts, theories and models of economics which are relevant to business.

Course Outcome

CO1: Define and explain basic concepts of Economics applicable to business

CO2: Analyze and assess key factors affecting/ determining economic variables such as demand, supply, price of products and factors of products

CO3: Compare different market types and their functioning

CO4: Describe and evaluate theories of consumer behavior, production and factor price determination

CO5: Analyse the different stages in business life cycles.

Unit-1
Teaching Hours:3
Business Economics - An Introduction
 

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

Unit-2
Teaching Hours:6
Consumption Analysis
 

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

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

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

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

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

Unit-5
Teaching Hours:7
Production Analysis
 

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

Factor Pricing:Introduction toRent, Wages, Interest and Profit

Unit-6
Teaching Hours:5
Cost and Revenue Analysis
 

Cost - Cost concepts (Absolute cost and opportunity cost, Accounting cost and Economic cost) – Fixed and Variable cost – TC, AC & MC, Cost-output relationship in the short run - Cost-output relationship in the long run. Revenue – TR, AR & MR - Revenue with no change in price – Revenue with change in price.      

Unit-7
Teaching Hours:12
Market Structure
 

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

Unit-8
Teaching Hours:8
Business Cycles
 

Definition and Meaning of business Cycles. Causes and Effect of Business Cycles. Strategies to face the negative effects of business Cycles. 

Text Books And Reference Books:

1.Dwivedi (2009). Essentials of Business Economics. Vikas Publishing House.

2.Salvatore & Srivatsava (2012). Managerial Economics (7th Edition). Oxford University Press

3.Nellis & Parker (2006). Principles of Business Economics (2nd Edition). Pearson.

4.Petersen, Lewis & Jain (2006). Managerial Economics (4th Edition). Pearson.

5.Sloman, Hinde & Garratt (2013), Economics for Business (6th Edition). Pearson.

 

Essential Reading / Recommended Reading

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

2. Atmanada (2009). Managerial Economics (2nd Edition). Excel Books.

3. Gillespie (2013). Business Economics (2nd Edition). Oxford University Press.

4. Gupta (2011). Managerial Economics (2nd Edition). TMH.

5.Keat, Young & Banerjee (2011). Managerial Economics (6th Edition), Pearson. 

6.Maheshwari (2012). Managerial Economics (3rd Edition). PHI

 

Evaluation Pattern
CIA I -Evaluated out of (20/30) 20
CIA I converted to (10) 10
CIA II - Evaluated out of (50) 50
CIA II converted to ( 25 )   25
CIA III - Evaluated out of (20/30) 20
CIA III converted to (10) 10
Total CIA 90
Total CIA is scaled down to 20/45/55/65 45
Attendance Marks 5
ESE Evaluated out of (50/100) 100
ESE converted to (50/100)  50
Total Marks (Total CIA + Attendance + ESE) 100

COC161A - BUSINESS MANAGEMENT AND CORRESPONDENCE (2022 Batch)

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

Course Objectives/Course Description

 

The course covers basic concepts relating to a successful Business Communication and strengthens fundamental management principles and ethical business processes.  It is designed to give students in-depth knowledge and insight in specific management-related areas and develop working knowledge of business, as well as assist them in analyzing and decision making in various business scenarios.

Course Outcome

CO1: Develop business reporting and communication skills

CO2: Appraise corporate reporting techniques

CO3: Apply appropriate communication skills across settings, purposes and audiences

CO4: Build competence in oral, written and visual communication

CO5: Interpret and apply management concepts, principles and practices.

CO6: Develop an appreciation of the need for organizations to be good corporate citizens.

CO7: Create critical thinking skills that involve analysis, evaluation, decision making

CO8: Build an ability to apply general management know-how in practical business situations

Unit-1
Teaching Hours:6
Grammar and Comprehension
 

Sentence Types and Direct-Indirect, Active-Passive Speech, Vocabulary, Comprehension, Note Making  

Unit-2
Teaching Hours:6
Introduction to Writing in Business and Official Communication
 

Précis Writing, Article Writing, Resume Writing, Formal Letters, Formal mails and Business Reports                  

Unit-3
Teaching Hours:6
Introduction to Management
 

Introduction, Major schools of Management thought - past to present, Nature and characteristics - Scope and functional areas of management in organizations.  Managing in a global environment, Business Ethics and Corporate Social Responsibility

Unit-4
Teaching Hours:6
Planning and Decision-Making
 

Introduction to Planning, Importance, purpose, Foundation of planning, Management by objectives (MBO), MBO process, Strategic Planning Cycle, Types of Planning Premises, Strategic Planning Process - Vision, Mission, Objectives, Types of objectives, Situational analysis / Internal and External Analysis - SWOT, PESTEL, Dimensions of Plans – Repetitiveness; Time; Level; Scope; Broadness; Balanced Score Card (BSC), BSC vs MBO, Decision making – Qualitative and Quantitative, Decision making process and execution.

Unit-5
Teaching Hours:6
Organizing and Directing/Leading
 

Introduction to Management Function of Organizing, Importance of Organizing, Steps in Organizing process, Organizing Staff/Employees, Classification of Organization – Formal and Informal – Types of Organizational Structure, Specialization, Centralization, Decentralization, Formalization - Authority & Responsibility, Staffing. Directing - Leadership styles, Management by Exception, Management by Walking around, Open Door Policy, Emotional Intelligence for Effective Leadership. 

Text Books And Reference Books:

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

2.Harold Koontz and Heinz Weihrich (2015). Essentials of Management(10Ed.). Mc Graw Hill Publication.

3.Stephen P.Robins and Mary Coulter (2017). Management (14 Ed.). Prentice-Hall 

4.Richard L. Daft, (2012). Principles of Management. Cengage Learning.

 

Essential Reading / Recommended Reading

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

2.Thomas Means. (2009). Business Communication.

3.Stephen P. Robins and Timothy A. Judge. Organizational Behaviour. Pearson 

4.Readings and cases from Harvard Business Review (website)

5.Rashmi Bansal. Stay Hungry Stay Foolish. CIIIE Publication, IIM Ahmedabad.

6.Hamel, Gary. The Future of Management. Harvard Business School Press.

 

Evaluation Pattern
If CIA is final Submission -Evaluated out of 45
Attendance Marks 5
ESE Evaluated out of (50/100) -
Total Marks (Total CIA + Attendance + ESE) 50

COC161B - WELLNESS AND LIFE STYLE MANAGEMENT (2022 Batch)

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

Course Objectives/Course Description

 

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

Course Outcome

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

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

CO3: Gain knowledge on health enhancing behaviours

Unit-1
Teaching Hours:10
Introduction to Wellness
 

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

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

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

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

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

Unit-3
Teaching Hours:10
Life Style Management
 

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

Text Books And Reference Books:

1.Anspaugh, D.J., Hamrick, M.H., & Rosato, F.D. (2009).  Wellness: Concepts and Applications, 7th ed., McGraw-Hill.

2.Donatelle, R. J., & Davis, L. G. (2011). Health: the basics. Benjamin Cummings.

3.Edlin, G., & Golanty, E. (2007). Health and wellness (9th ed.). Jones & Bartlett Publishers.

4. Insel, P.M., & Roth, W.T. (2002). Core concepts in health (9th ed.). McGraw- Hill

Essential Reading / Recommended Reading

1. Siegel, B. S. (1998). Prescriptions for living. Harper Collins.

2. Wiking, Meik (2016). The Little Book of Hygge: The Danish way to live well, The Happiness Research Institute, Copenhagen

Evaluation Pattern
If CIA is final Submission -Evaluated out of 45
Attendance Marks 5
ESE Evaluated out of (50/100) -
Total Marks (Total CIA + Attendance + ESE) 50

ENG121 - ENGLISH - I (2022 Batch)

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

Course Objectives/Course Description

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

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

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

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

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

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

Course Outcome

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

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

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

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

Unit-1
Teaching Hours:6
language
 

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

 

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

Unit-2
Teaching Hours:6
unit 2
 

1. Why We Travel-Pico Iyer

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

 

Unit-2
Teaching Hours:6
language
 

sentence fragments, dangling modifiers, faulty parallelism,

Unit-3
Teaching Hours:6
language
 

Note taking

Unit-3
Teaching Hours:6
unit 3
 

1. Thinking Like a Mountain

By Aldo Leopold

2. Short Text: On Cutting a Tree

By Gieve Patel

Unit-4
Teaching Hours:6
language
 

Paragraph writing

Unit-4
Teaching Hours:6
unit 4
 

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

By Rev Dr Tveit

 

2. Poem: Holy Willie's Prayer

By Robert Burns

Unit-5
Teaching Hours:6
unit 5
 

1. The Story of B24

By Sir Arthur Conan Doyle

 2. Short Text: Aarushi Murder case 

 

Unit-5
Teaching Hours:6
Language
 

Newspaper report

Unit-6
Teaching Hours:6
Language
 

Essay writing

Unit-6
Teaching Hours:6
unit 6
 

1.Long text:My Story- Nicole DeFreece

 

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

 

Unit-7
Teaching Hours:6
unit 7
 

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

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

Unit-7
Teaching Hours:6
Language
 

Paraphrasing and interpretation skills

Unit-8
Teaching Hours:3
visual text
 

Visual Text: Before the Flood

Text Books And Reference Books:

ENGlogue 1

Essential Reading / Recommended Reading

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

Evaluation Pattern

CIA 1=20

CIA 2=50 

CIA 3= 20 

ESE= 50 marks online and 50 marks written exam

FRE121 - FRENCH (2022 Batch)

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

Course Objectives/Course Description

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

Course Outcome

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

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

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

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

o   Salutation

o    Getting acquainted with people

o    Introducing oneself

o    Excusing oneself

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

o   Expressing one’s tastes

o   Speaking about one’s plans

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

o   Asking  someone to do something

o   Asking politely

o   speaking about past actions

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

o   proposing, accepting, refusing an invitation

o   Indicate the date

o   Fixing an appointment

o   asking and specifying time

Unit-6
Teaching Hours:7
Bonne Idee
 

o   Expressing one’s positive and negative point of view                 

o   finding out rates

o   asking about quantity

o   expressing quantity

Text Books And Reference Books:

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

Essential Reading / Recommended Reading

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

 

Evaluation Pattern

Assessment Pattern

CIA (Weight)

ESE (Weight)

CIA 1 – Quiz/ self-introduction and introducing someone

10%

 

CIA 2 – Mid Sem Exam

25%

 

CIA 3 –  poster making / Role play

10%

 

Attendance

05%

 

End Sem Exam

 

50%

Evaluation Pattern:

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

 

 

 

GER121 - GERMAN (2022 Batch)

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

Course Objectives/Course Description

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

 

Course Objectives:

·       To achieve language proficiency skills on the basic level

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

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

     To develop the ability to formulate basic questions

 

 

     

 

Course Outcome

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

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

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

CO4: Write simple phrases related to personal details.

Unit-1
Teaching Hours:8
Guten Tag
 

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

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

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

Unit-3
Teaching Hours:8
In Hamburg
 

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

Unit-4
Teaching Hours:7
Guten Appetit
 

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

Unit-5
Teaching Hours:7
Tag für Tag
 

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

Unit-6
Teaching Hours:7
Zeit mit Freunden
 

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

Text Books And Reference Books:

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

Essential Reading / Recommended Reading

 

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

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

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

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

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

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

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

Evaluation Pattern

Assessment Pattern

CIA (Weight)

ESE (Weight)

CIA 1 – Quiz / Introduction

10%

 

CIA 2 –Mid Sem Exam

25%

 

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

10%

 

Attendance

05%

 

End Sem Exam

 

50%

Total

50%

50%

HIN122 - HINDI (2022 Batch)

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

Course Objectives/Course Description

 

Course Description: 

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

 

Course Objectives:

 

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

 

Course Outcome

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

CO2 : Enhance the translation skills.

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

CO4: Improve the writing skills through business correspondence.

Unit-1
Teaching Hours:15
Hindustani Music
 

Gazal Ki Parampara and Pramukh kalakar

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

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

Level of knowledge: Analytical

Unit-2
Teaching Hours:10
Translation- practice
 


                  

Translation-Practice English to Hindi and vise- versa

Level of knowledge:Basic                                           

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

Vyavasaik Patra Vyavhar (Business letters)                                

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

Level of knowledge: Conceptual

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

Utbhav,Vikas aur paramparaein

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

Text Books And Reference Books:

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

1. Abhinav Patra-Vyavahar -Dr.Paramanand Gupta

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

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

4. Anuvad Vignan By Bholanath Tiwari

Evaluation Pattern

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

CIA-2(Mid semester examination)-50 marks

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

End sem examination-50 marks

JAP121 - JAPANESE (2022 Batch)

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

Course Objectives/Course Description

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

Course Outcome

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

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

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

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

 

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

 

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

 

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

 

Unit-5
Teaching Hours:9
Kanji
 

·    Identifying, reading, and writing 50 Kanji                 

Text Books And Reference Books:

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

Essential Reading / Recommended Reading

NHK website

Evaluation Pattern

Assessment Pattern

CIA (Weight)

ESE (Weight)

CIA 1 – Situational conversations

10%

 

CIA 2 – Mid Sem Exam

25%

 

CIA 3 – Reading comprehension, Puzzles/Riddles/Problems

10%

 

Attendance

05%

 

End Sem Exam

 

50%

Evaluation Pattern:

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

 

 

 

KAN122 - KANNADA (2022 Batch)

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

Course Objectives/Course Description

 

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

 

Course Outcome

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

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

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

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

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

Unit-1
Teaching Hours:15
Kannada Sahitya Samakshama
 

1.      Vachanagalu

(a) Devaradasimayya

(b) Basavanna

(c) Allamaprabhu

(d) Akkamahadvi

(e) Gajesha Masaniyya

(f) Aydakki Lakkamma

2.      Keerthanegalu

(a)    Purandaradasa

(b)   Kanakadasa

3.      B.M.Srikantiah- Kariheggadeya Magalu 

4.      Mumbai Jataka- G.S. Shivarudrappa

 

Unit-2
Teaching Hours:15
Selected Short Stories
 

1. Chappaligalu- Sa Ra Abubakar

2. Mandannana Marriage- Poornachandra Tejaswi

3. Giliya Kathe- Ravindranatha Tagore

4. Dheerakumara- Janapada Kathe

 

Unit-3
Teaching Hours:15
Language Skills
 

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

2.      Usage of alphabets in different contexts:  

3.      l & L

4.      a  & H

5.      n & N

6.      Hrasva and Deergha  alphabets

7.    Ottaksharas

 

Text Books And Reference Books:

 

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

 

 

 

Essential Reading / Recommended Reading

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

2.      Sharanara Anubhava Sahitya- H. Thipperudraswamy

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

4.      Basavanna: M. Chidananda Murthy

5.      Kanaka Kirana: Ka.Ta. Chikkanna

6.      Kannada Sanna Kathegalu: G.H. Nayak

Evaluation Pattern

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

CIA-2 Mid Semester Exams (50 Marks)

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

End Semester Exams ( 50 Marks) 

KOR121 - KOREAN (2022 Batch)

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

Course Objectives/Course Description

 

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

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

 Course Objective:

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

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

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

●        Korean culture is introduced in each lesson.

 

Course Outcome

CO1: Able to speak the language

CO2: Able to listen to short dialogues

CO3: Able to read texts

CO4: Able to write simple sentences / dialogues

CO5: Fanmiliar with Korean culture in some aspects

Unit-1
Teaching Hours:9
Introductory lessons
 

Hangeul 1: Recognition and Identification of vowels and Consonants

Hangeul 2: Reading and writing of syllables and short words

Hangeul 3: Reading of single final consonants

                   and double final consonants

Hangeul 4: Some useful expressions before preparatory lessons begin

Unit-2
Teaching Hours:12
Preparatory lessons
 

Preparatory I: Self introduction, Introducing another person

                       Grammar (to be-am, is, are)

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

                        Grammar (This/That/What is this?)

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

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

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

                          Grammar (Subject marker/Place marker/Where)

Unit-3
Teaching Hours:12
Core lessons
 

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

                Reading & speaking/Listening & speaking

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

Lesson 2: Talking about daily routines

                Reading & speaking/ Listening & speaking

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

                Time marker/Place marker)

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

                Reading & speaking /Listening & speaking

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

Unit-4
Teaching Hours:12
Core lessons
 

Lesson 4: Talking about past events

                Reading & speaking/Listening & speaking

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

                Irregular verbs/adjectives)

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

                 Reading & speaking/Listening & speaking

                 Grammar (Words for location)

Lesson 6: Asking how to use public transportation

                Reading & speaking/Listening & speaking

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

Text Books And Reference Books:

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

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

3.     Korean Culture 77

 

Essential Reading / Recommended Reading

-

Evaluation Pattern

Assessment Pattern

CIA (Weight)

ESE (Weight)

CIA 1 – Assignments

10%

 

CIA 2 – Mid Sem Exam

25%

 

CIA 3 –  Viva - testing of language skills

10%

 

Attendance

05%

 

End Sem Exam

 

50%

Evaluation Pattern:

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

 

 

 

SPA121 - SPANISH (2022 Batch)

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

Course Objectives/Course Description

 

Course description:

To teach verbal communication through grammar, vocabulary and exercises.

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

Teaching of language for dialogue writing in given situation presenting oneself

To talk about daily routine

Telling the time

Comprehension

Speaking skills

Course Outcome

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

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

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

CO4: To express themselves and comprehend through dialogues.

CO5: To answer questions, give and take orders.

Unit-1
Teaching Hours:10
Unit 1
 

Reflexive verbs

Conjugations

Uses: sentences

Daily routine

Telling time

Unit-2
Teaching Hours:10
Unit 2
 

Dialogue Writing

In the cafeteria

At the restaurant

In the class

At the bus station, etc.

Unit-3
Teaching Hours:10
Unit 3
 

Irregular verb conjugation

Uses: sentences

Conditional tense for being more courteous and polite

Unit-4
Teaching Hours:8
Unit 4
 

Uses of auxiliary verbs

Conjugation

Sentences

Unit-5
Teaching Hours:7
Unit 5
 

Gerunds

Uses

Conjugation

Auxiliary verbs for gerunds

Text Books And Reference Books:

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

Essential Reading / Recommended Reading

**

Evaluation Pattern

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

AEN221 - ADDITIONAL ENGLISH (2022 Batch)

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

Course Objectives/Course Description

 

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

The objectives of this course are

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

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

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

 

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

 

Course Outcome

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

Unit-1
Teaching Hours:10
Poetry
 

1.      Jayanta Mahapatra    “Grandfather”

 

2.      Meena Alexander    “Rites of Sense”

 

3.      K.Satchidanandan      “Cactus”

 

4.      Jean Arasanayagam   “Nallur”

Unit-2
Teaching Hours:15
Short Stories
 

1.      Temsula Ao             “The Journey”

 

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

 

3.      Sundara Ramswamy   “Waves”

 

4.      Ashfaq Ahmed            “Mohsin Mohalla”

 

5.      T.S Pillai                      “In the Floods”

Unit-3
Teaching Hours:20
Essays
 

1.      Salman Rushdie        “Gandhi Now”

 

2.      Amartya Sen             “Sharing the World”

 

3.      Suketu Mehta            “Country of the No”

 

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

Text Books And Reference Books:

The textbook "Reading Diversity"

Essential Reading / Recommended Reading

Online references for Comprehension Questions in the textbook

Evaluation Pattern

Evaluation Pattern

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

CIA 2: Mid-semester written exam for 50 marks

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


Question Paper Pattern        

Mid Semester Exam: 2 Hrs

Section A: 4x5= 20

Section B: 2x15=30

Total                  50

End Semester Exam: 2 hrs

Section A: 5 x 5 = 25

Section B: 5 x 15= 75

Total                   100

 

 

 

 

 

 

 

 

 

COC212 - SERVICE LEARNING (2022 Batch)

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

Course Objectives/Course Description

 

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

 

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

Course Outcome

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

CO2: Able to identify community needs

CO3: Demonstrate skills and knowledge learned

CO4: Demonstrate flexibility and adaptability in working with community issues

CO5: Display competence and comfort when interacting with diverse groups

Unit-1
Teaching Hours:30
Service Learning
 

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

Text Books And Reference Books:

Nil

Essential Reading / Recommended Reading

Nil

Evaluation Pattern

The marks are awarded on the basis of following components

Project Report                        20 Marks

Presentation and Viva             25 Marks 

Attendance                               5 Marks

(Total 50 Marks)

COC231 - FINANCIAL ACCOUNTING AND REPORTING-I (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 offers accounting modules for partnership firms, i.e. discussing the accounting treatment for dissolution, amalgamation, and sale of partnership firms. Substantial modules have also been dedicated to accounting for branches and departmental accounts.

Course Outcome

CO1: Construct and design accounting transactions on the dissolution, amalgamation, and sale of partnership firms

CO2: Examine accounting transactions for Branch accounts

CO3: Interpret and apply AS and IND AS

CO4: Explain the legal provisions for HP

CO5: Understand the aspect of financial reporting at large

Unit-1
Teaching Hours:13
Partnership Accounts
 

 Dissolution and piecemeal distribution- insolvency of partners-Garner Vs Murray-applicability in India, deficiency account, treatment of un-recorded assets and liabilities Amalgamation-Conversion to a limited Company and Sale to a limited Company - all related accounts, journal entries and final balance sheet – treatment of un-recorded assets & liabilities, contingent liabilities, issue of shares/debentures for purchase consideration (conversion/sale to a company), LLP Limited Liability Partnership

Unit-2
Teaching Hours:13
Branch Accounts
 

Introduction – Inland Branches – Types – Dependent – Preparation of Branch Accounts in Head Office Books – Treatment of Cost Price – Invoice Price  - Debtors Account – Creditors Account – treatment of Petty cash – prepaid insurance – creation of stock reserve – independent branches – preparation of Head Office Account in Branch Books – Branch Account in Head Office Books – Memorandum Trading and Profit and Loss Account in Head Office books - Incorporation of Trial Balance of branch in Head Office Books  - Adjustment entries – goods-in-transit - cash-in-transit –depreciation of Branch Assets- services rendered by Branch to Head Office and vice versa – Receipts and payments by Branch on behalf of Head Office and vice versa – Reconciliation of Branch and Head office Current Accounts. Techniques of foreign currency translation in case of foreign branches, integral and non-integral operation.

Unit-3
Teaching Hours:14
Accounting Standards
 

Accounting Standards and Guidance Notes on various accounting aspects issued by the ICAI and simple problems based thereon – (AS relating to inventory, depreciation, valuation of assets and liabilities including contingent liabilities and exchange rate fluctuations only), AS 1, 2, 4, 5, 9, 10, 11, 12 and 13.

Unit-4
Teaching Hours:10
Hire Purchase System
 

Meaning; legal provisions (including repossession); relevant provisions of Ind AS 17 (Leases); calculation of interest - when rate of interest and cash price are given, when cash price and total amount payable are given, when rate of interest and installments 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; accounting treatment of default and repossession.

 

Instalment system: Meaning; difference between hire purchase and instalment system;  relevant provisions of Ind AS 17 (Leases); calculation of interest - when rate of interest and cash price are given, when cash price and total amount payable are given; calculation of cash price when rate of interest and instalment price are given; calculation of cash price under annuity method;  journal entries and ledger accounts in the books of instalment purchaser and instalment buyer.

 

Unit-5
Teaching Hours:10
A Conceptual Framework for Financial Reporting
 

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

Text Books And Reference Books:

 1. S N Maheshwari & S K Maheshwari, “Advanced Accountancy”, 10th Edition, Vikas  

 2. S P Jain & K L Narang, “Advanced Accountancy”, 19th Edition, Kalyani Publications

 3. P C Tulsian & Bharat Tulsian, “Principles and Practice of Accounting”, 5th Edition, McGraw-Hill, ISBN-13: 978-9389811698

4. The Institute of Chartered Accountants of India, “Accounting”, Revised Edition, ICAI, ISBN-13: 978-8184411300. 

Essential Reading / Recommended Reading

 1. M C Shukla & T S Grewal, “Advanced Accounts”, 15th Edition, S Chand, ISBN-13: 978-8121903967

 2. S Anil Kumar & V Rajesh Kumar, “Advanced Accounting” 1st Edition, Himalaya Publishing House, ISBN-13:978-9352621606

 3. R L Gupta & M Radhaswamy, “Advanced Accountancy”, 18th Edition, Sultan Chand, ISBN: 978-8180546990

 4. M Hanif & A Mukherjee, “Financial Accounting – II”, 4th Edition, McGraw-Hill, ISBN-13:978-9387886230

5. Ravi Kanth Miriyala & Sunitanjani Miriyala, “accounting Standards Made Easy”, 12th Edition, Commercial Law Publishers, ISBN-13:978-9389564198.

Evaluation Pattern
CIA I -Evaluated out of (20/30) 20
CIA I converted to (10) 10
CIA II - Evaluated out of (50) 50
CIA II converted to ( 25 )   25
CIA III - Evaluated out of (20/30) 20
CIA III converted to (10) 10
Total CIA 90
Total CIA is scaled down to 20/45/55/65 45
Attendance Marks 5
ESE Evaluated out of (50/100) 100
Total Marks (Total CIA + Attendance + ESE) 100

COC232 - COST ACCOUNTING (2022 Batch)

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

Course Objectives/Course Description

 

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

Course Outcome

CO1: Discuss the basic concepts and classification of cost.

CO2: Understand the recording and management of Materials and its cost

CO3: Understand the recording and management of Labour and its cost.

CO4: Understand the recording and management of Overheads.

CO5: Ascertainment and accounting of costs for Contracts.

CO6: Ascertainment and accounting of costs for industries with various processes.

CO7: Discuss the reasons and need for reconciliation of cost and financial statements, and prepare reconciliation statements.

Unit-1
Teaching Hours:10
Introduction to Cost Accounting
 

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

Unit-2
Teaching Hours:8
Material Cost
 

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

Unit-3
Teaching Hours:8
Labour Cost
 

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

Unit-4
Teaching Hours:12
Overheads
 

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

Unit-5
Teaching Hours:8
Contract Costing
 

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

Unit-6
Teaching Hours:8
Process Costing
 

Meaning and Nature- Preparation of Process Accounts- Treatment of Normal Loss, Abnormal Loss/gain - (Including Inter-Process Profit and Equivalent Production) Preparation of Process Accounts (Problem) and Joint and By-Products

Unit-7
Teaching Hours:6
Reconciliation of Cost and Financial Accounts
 

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

Text Books And Reference Books:

1. Arora M N, “Cost and Management Accounting”, Theory, Problems & Solutions, 3rd Edition, Himalaya Publishing House, ISBN-10: 9350977036, 2016.

2. Srikant M. Datar & Madhav V. Rajan, "Horngren’s Cost Accounting - A Managerial Emphasis”, 16th Edition, Pearson publication”, ISBN 10: 1-292-21154-7; 2018.

3. Jawahar Lal, Seema Srivastava, “Cost Accounting”, 5th Edition, Tata Mcgraw Hill Publishing Co Ltd, Delhi, ISBN 13: 9781259026522, 2016.

4. V.K. Saxena & C.D. Vashist, “Essentials of Cost and Management Accounting”, Sultan Chand and Sons, New Delhi, ISBN-10: 8180546470; 1 January 2014.

5.M.C. Shukla, T. S. Grewal, Dr. M. P. Gupta, “Cost Accounting Text and Problems”, 12th thoroughly revised edition, S. Chand and Co. Pvt Ltd, ISBN: 81-219-1963-0, 2013.

 

Essential Reading / Recommended Reading

1. Gupta Shashi K., Sharma R.K., Gupta Neeti, “Cost & Management Accounting”, 1st Edition, Kalyani Publishers, ISBN: 9327285758, 2018.

2. Ravi M. Kishore, “Business Strategy and Strategic Cost Management”, 1st Edition, Taxmann Publications Pvt Ltd, New Delhi, ISBN 10: 9350714639, 2014.

 

3. Kalpesh Ashar, “Cost Accounting and Management”, 4th Edition, Kindle Edition, Vibrant Publication, Updated 2020.

4. P. Periasamy, “A Textbook of Financial Cost and Management Accounting”, 2nd Edition, Himalaya Publishing House Pvt. Ltd., ISBN: 978-93-5051-042-1, 2018.

5. CA B. Saravana Prasath, Cost and Management Accounting: CA Inter New Syllabus, Wolters Kluwer India Pvt. Ltd., ISBN-10: 9388313518, 2018.

 

Evaluation Pattern
CIA I -Evaluated out of (20/30) 20
CIA I converted to (10) 10
CIA II - Evaluated out of (50) 50
CIA II converted to ( 25 )   25
CIA III - Evaluated out of (20/30) 20
CIA III converted to (10) 10
Total CIA 90
Total CIA is scaled down to 20/45/55/65 45
Attendance Marks 5
ESE Evaluated out of (50/100) 100
Total Marks (Total CIA + Attendance + ESE) 100

COC233 - MACRO ECONOMICS (2022 Batch)

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

Course Objectives/Course Description

 

Macroeconomics has an extensive, substantive as well as methodological content. It deals with the functioning of the economy, including how the economy’s total output of goods and services and employment of resources is determined and what causes these totals to fluctuate. The paper is designed to make an undergraduate student aware of the basic theoretical framework underlying the field of macroeconomics

Course Outcome

CO1: Discuss the basic concepts and theories of Macroeconomics

CO2: Measure and estimate different concepts of National Income

CO3: Discuss alternative theories of Employment and output

CO4: Discuss the policy alternatives available to manage macroeconomic conditions and implications of the policies

CO5: Analyse International Trade, Capital Flows, and their impact on Currency Exchange Rates

Unit-1
Teaching Hours:9
Market Failures, Externalities and Intervention
 

Social Goods, Private Goods, Positive and Negative Externalities, Implications of Externalities using Demand and Supply Analysis,             Impact of Tax savings and subsidies on pricing mechanism

Unit-2
Teaching Hours:12
National Income Accounting
 

Economic Growth and Development, National Income and Aggregates – Concept and Calculation, NI calculation using IS LM curve, Marginal efficiency of capital. Multiplier to determine national income, Accelerator principle in determination of national income, Impact of tax saving and subsidy on National Income, Implication of marginal propensity to save and marginal propensity to consume on national income.

Unit-3
Teaching Hours:10
Macroeconomic Policy
 

Government policy – Re-distribution of income, Impact of interest rate on base employment, Monetary policy and implications of holding cash balances, Credit multiplier. Fiscal policy and rates of employment. Fiscal Policy and aggregate demand. Fiscal Policy and national income.

Unit-4
Teaching Hours:7
Government Intervention and Income Distribution
 

Misallocation of resources – Intervention by Government. Ways to redress income inequalities, Income distribution and Lorenz curve, Measurement of Income inequality.

Unit-5
Teaching Hours:7
Theory of Markets
 

Introduction, Theory of Comparative Advantage between products and Countries. Advantages and disadvantages of production on the basis of comparative advantage, Factors of Production and Factor Pricing.

Text Books And Reference Books:

1.Ahuja H. L. (2012) Macroeconomics Theory and Policy, Chand and Co. Ltd New Delhi.

2.D’souza Errol (2008) Macroeconomics: Person Publication, New Delhi.

3.Jingan M.L. (2012) Macroeconomic Theory, Vrinda Publication, Delhi

4.Mankiw N. G. (2012) Principles of Macroeconomics, Cengage Learning, New Delhi

5. Vaish M. C. (2013) Macro Economic Theory, Vikas Publishing House, N. Delhi

Essential Reading / Recommended Reading

1.  Dornbusch, Rudiger, Fischer, Stanley, Startz, Richard (2015), McGraw-Hill Education

2. Froyen (2013), Macroeconomics: Theories and Policies Pearson, Education India

Evaluation Pattern
CIA I -Evaluated out of (20/30) 20
CIA I converted to (10) 10
CIA II - Evaluated out of (50) 50
CIA II converted to ( 25 )   25
CIA III - Evaluated out of (20/30) 20
CIA III converted to (10) 10
Total CIA 90
Total CIA is scaled down to 20/45/55/65 45
Attendance Marks 5
ESE Evaluated out of (50/100) 100
Total Marks (Total CIA + Attendance + ESE) 100

COC234 - FINANCIAL MARKETS AND SERVICES (2022 Batch)

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

Course Objectives/Course Description

 

Introduce students to the structure of Indian Financial System and further allow them to appreciate the various nuances of myriad and ever evolving financial system.  The exercise attempts to provide an overview of various financial services, institutions, systems and functioning of financial markets.

Course Outcome

CO1: Understand the structure of financial system and the functioning of specialized financial institutions and markets.

CO2: Appreciate the various participants and instruments of money market.

CO3: Understand the various types of capital markets. Further it would facilitate one to understand the role of exchanges and SEBI.

CO4: Have a detailed knowledge about the primary markets and its functional dynamics. Strengthen the understanding of various nuances of primary market right from point of preparation of prospectus, book building to the listing of an IPO.

CO5: Comprehend the various aspects of secondary market such as stock exchanges and internet trading. Moreover, gain an understanding of commodities and currency trading.

CO6: Gain ground and operational knowledge on the structure and functionality of mutual funds.

CO7: Analyze the role of various financial services such as merchant bankers and credit rating agencies. Further appreciate venture capital financing and its various aspects.

CO8: Evaluate the nature of various financial institutes such as insurance, micro finance and Non-Banking Finance Companies (NBFCs).

Unit-1
Teaching Hours:4
Financial System
 

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

Unit-2
Teaching Hours:4
Money Markets
 

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

Unit-3
Teaching Hours:3
Capital Markets
 

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

Unit-4
Teaching Hours:10
Primary Market
 

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

Unit-5
Teaching Hours:10
Secondary Market
 

Meaning, Development of secondary markets in India, Constituents stock exchanges and its functions, Brokers, Functions of trading and settlement procedure-Stock Exchanges in India-BSE, NSE, OTCEI, Internet trading, Commodity, currency and other emerging exchanges, Depository System, Indian depositories and Depository participants

Unit-6
Teaching Hours:5
Mutual Funds
 

Organization, Regulatory frame work, Association of Mutual Funds in India, Types, Net Asset Value, Structure and size of investment.

Unit-7
Teaching Hours:10
Financial Services, and Venture Capital Services
 

Merchant Banking: Project appraisal, Designing capital structure and instruments, Underwriting, Corporate advisory services, Bought out deals, Institutional placement, Debt Syndication, Regulation of merchant bankers.

Credit Rating: Introduction, Regulatory framework, Credit rating agencies, Rating process and methodology, Rating symbols, credit rating of money market instruments.

Venture capital Financing, Forfeiting & factoring services, Venture Capital Services – Meaning, Types and Process.

Unit-8
Teaching Hours:14
Financial Institutions
 

Financial Institutions - banking, Non-banking and Regulatory Institutions Overview and role in Indian economy, Life and non-life insurance organizations in India, Nonbanking financial companies (NBFCs), Micro Finance Institutions.

Text Books And Reference Books:

1.   M Y Khan, “Indian Financial System” 6th Edition, McGraw Hill, 2010.

2.   E.Gardon & K.Natarajan, “Financial Markets & Services”, 10th Edition, Himalaya Publishing House, Mumbai, 2016.

3.   Meir Kohn, “Financial Institutions and Markets”, Tata McGraw Hill, 2011.

4. Vasanth Desai, “The Indian Financial System”, 4th Revised Edition, HPH, 2010.

Essential Reading / Recommended Reading

1.   Jones Rabk J., Fabozzi Frank J. and Modigliani Franco “Foundations of Financial Markets and Institutions” 3rd Edition, Pearson, 2013.

2.   P N Varshney & D K Mittal “Indian Financial System” 12th Edition, Sultan Chand & Sons, ISBN 13: 978-81-8054-824-6, 2015.

3.   Machiraju H.R. “Merchant Banking” 4th Edition, New Age International Ltd, ISBN-13: 978-8122427301, 2019.

4. Bhole, L.M & Jitendra Mahakud, “Financial Institutions & Markets”, 6th Edition, Mc Graw Hill India, 2017.

Evaluation Pattern

CIA I -Evaluated out of (20/30) 20
CIA I converted to (10) 10
CIA II - Evaluated out of (50) 50
CIA II converted to ( 25 )   25
CIA III - Evaluated out of (20/30) 20
CIA III converted to (10) 10
Total CIA 90
Total CIA is scaled down to 20/45/55/65 45
Attendance Marks 5
ESE Evaluated out of (50/100) 100
Total Marks (Total CIA + Attendance + ESE) 100

COC262A - SUSTAINABILITY AND CORPORATE SOCIAL RESPONSIBILITY (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 aims to develop students' sustainability awareness and skills to enhance sustainable business value based on the 'triple bottom line' of people, planet and profit. It will focus on developing an understanding of the relationships between CSR / Sustainability and competitive strategy.

Course Outcome

CO1: Understand the concept of sustainability and CSR

CO2: Discuss disclosure and regulatory practices of sustainability and CSR

CO3: Describe the various international frameworks for sustainability and CSR

Unit-1
Teaching Hours:10
Introduction to sustainability and CSR
 

Evolution of sustainability and CSR, Concept of sustainability and stakeholder management, Embedding CSR into Corporate Strategy, Case studies of major sustainability and CSR initiatives.

Unit-2
Teaching Hours:10
Sustainability and CSR Disclosure and Reporting practices
 

Disclosure Practices of Global Reporting Initiatives (GRI) for Sustainability Reporting, SEBI’s ESG and business responsibility disclosures, Mandatory v/s Voluntary Environmental Disclosures, Benefits of sustainability reporting, Barriers / Challenges to Sustainability Reporting, Corporate Social Responsibility reporting under Section 135 of Companies act 2013

Unit-3
Teaching Hours:10
International Frameworks for Sustainability and CSR
 

Millennium Development goals (MDG), Sustainable development goals (SDG), UN Global compact principles, OECD guidelines for CSR.

Text Books And Reference Books:

1.     Mallin, Christine A., Corporate Governance (Indian Edition), Oxford University Press.

2.     Blowfield, Michael, and Alan Murray, Corporate Responsibility, Oxford UniversityPress.

3.     Francesco Perrini, Stefano, and Antonio Tencati, Developing Corporate Social Responsibility-A European Perspective, Edward Elgar.

4. Sharma, J.P., Corporate Governance, Business Ethics & CSR, Ane Books Pvt Ltd, 

Essential Reading / Recommended Reading

1.       McDonough, William., & Braungart, Michael (2020) Cradle to Cradle: Remaking the way we make things, North Point Press, Newyork

2. Sasaki, Fumio (2017) Goodbye, Things: The New Japanese Minimalism by Fumio Sasaki, trans. by Eriko Sugita, W. W. Norton & Company

Evaluation Pattern
If CIA is final Submission -Evaluated out of 45
Attendance Marks 5
ESE Evaluated out of (50/100) -
Total Marks (Total CIA + Attendance + ESE) 50

COC262B - PERSONAL BRANDING (2022 Batch)

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

Course Objectives/Course Description

 

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

Course Outcome

CO1: Understand Personal branding

CO2: Build personal brand that supports career ambitions

CO3: Strengthen reputation by leveraging digital media

CO4: Understanding the Social Media Opportunity to build a personal brand

CO5: Learning Tools & analytics for building a personal brand

Unit-1
Teaching Hours:10
Introduction to Personal Branding
 

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

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

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

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

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

Text Books And Reference Books:

1.   Montonya, Peter., & Vandehey, Tim. (2009). The brand called you, Mc Graw-Hill

2.   Chritton, Susan (2012). Personal Branding for Dummies, John Wiley & Sons, Inc

3.   Nagpal, Dr. Amit., & Hindustani, Dr. Prakash. (2017). Personal Branding, Storytelling and beyond, 2nd edition, Storymirror Infotech Private Limited

4. Gulati, Gaurav. (2017).I’M A BRAND: A blueprint for building heard-turning personal brand 

Essential Reading / Recommended Reading

1.   Garcia, Hector., & Miralles, Francesc (2017). IKIGAI: The Japanese secret to a long and happy life, Hutchinson London

2. Young, Trevor (2013). Micro Domination: How to leverage social media and content marketing to build a mini-business empire around your personal brand, Wiley. 

Evaluation Pattern
If CIA is final Submission -Evaluated out of 45
Attendance Marks 5
ESE Evaluated out of (50/100) -
Total Marks (Total CIA + Attendance + ESE) 50

ENG221 - ENGLISH - II (2022 Batch)

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

Course Objectives/Course Description

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

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

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

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

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

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

Course Outcome

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

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

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

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

Unit-1
Teaching Hours:6
food
 

1.  Long text:    Witches’ Loaves

O Henry

2.   Short text:  Portion size is the trick!!!

By Ranjani Raman

Unit-1
Teaching Hours:6
language
 

Presentation skills

Unit-2
Teaching Hours:6
Fashion
 

1.Long text: In the Height of Fashion-Henry Lawson

 

2. short text: Crazy for Fashion- BabatundeAremu

Unit-2
Teaching Hours:6
Language
 

Report writing

Unit-3
Teaching Hours:6
Language
 

Group Discussion

Unit-3
Teaching Hours:6
Architecture
 

1.    long text:  Bharat Bhavan

By Charles Correa

2.   Short text:  The Plain Sense of Things

By Wallace Stevens

 

Unit-4
Teaching Hours:6
Management
 

1.Long Text: The Amazing Dabbawalas of Mumbai- ShivaniPandita

 

2. Short Text:

If

By Rudyard Kupling

Unit-4
Teaching Hours:6
Language
 

Interview skills and CV writing

Unit-5
Teaching Hours:6
language
 

Developing arguments- debating

Unit-5
Teaching Hours:6
History
 

1.    Long tet: Whose Ambedkar is he anyway?

           By KanchaIlaiah

 

2. Short text: Dhauli

By JayantaMahapatra

Unit-6
Teaching Hours:6
language
 

Letter writing and email writing

Unit-6
Teaching Hours:6
War
 

1.    Long text: An Occurrence at Owl Creek Bridge

By Ambrose Bierce

2.     Short text: Strange meeting

By Wilfred Owen

Unit-7
Teaching Hours:6
language
 

Ethics of writing on social media platforms

Unit-7
Teaching Hours:6
Social Media
 

1.Long text: Facebook and the Epiphanator: An

End to Endings?

            By Paul Ford

2. Short text:  'Truth in the time of Social Media' by Girish Balachandran

Unit-8
Teaching Hours:3
visual text
 

BBC Documentary- Dabbawalas

Text Books And Reference Books:

ENGlogue 1

Essential Reading / Recommended Reading

teacher manual and worksheets that teachers would provide. Listening skills worksheets.

Evaluation Pattern

CIA1- 20

MSE-50

CIA3- 20

ESE- 50 online and 50 written

FRE221 - FRENCH (2022 Batch)

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

Course Objectives/Course Description

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

Course Outcome

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

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

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

Unit-1
Teaching Hours:8
Agir dans l?espace - C?est où ?
 

o   Asking and specifying a direction

o   Preposition

Unit-2
Teaching Hours:8
N?oubliez pas
 

o    expressing an obligation or refusing

o   Advising

Unit-3
Teaching Hours:8
Belle vue sur la mer
 

o    describing a place

o   Locating a place

o    Specifying time

Unit-4
Teaching Hours:7
Se situer dans le temps - Quel beau voyage
 

o   narrating

o   describing the stages of an action

o   expressing intensity and quantity

Unit-5
Teaching Hours:7
Oh ! Joli !
 

o   describing someone

o   Comparing

o   expressing agreement and disagreement

Unit-6
Teaching Hours:7
Et après
 

 

  • Et après
  •  speaking about the future
  • Expressing one’s wishes

 

Text Books And Reference Books:

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

Essential Reading / Recommended Reading

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

Evaluation Pattern

Assessment Pattern

CIA (Weight)

ESE (Weight)

CIA 1 – Assignments/Creative projects

10%

 

CIA 2 –Mid Sem Exam

25%

 

CIA 3 – Viva- testing of the four language skills

10%

 

Attendance

05%

 

End Sem Exam

 

50%

Evaluation Pattern:

(CIA1:20 mks + CIA2:50 mks + CIA3:20 mks)/2 + Attnd: 5 mks + End Sem: 50 mks

 

 

 

GER221 - GERMAN (2022 Batch)

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

Course Objectives/Course Description

 
  • Course Description: This course mainly deals with the listening, speaking, writing, reading modules of basic German by using different pedagogies and effective strategies in order to meet the requirements of various situations. This course also enables the students to have cross-cultural competencies and cognitive skills.

 

Course Objectives:

·       To achieve language proficiency skills on the medium level

·       To develop the skills demonstrated in the ability to interpret simple texts

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

  •    To develop the ability to formulate basic questions

Course Outcome

CO01: Understand and perform tasks in varied areas of social life with the help of the acquisition of communicative, linguistic and cultural know-how

CO02: Judge and do tasks in varied areas of day-to-day life activities

CO03: Formulate phrases related to personal details and particular concrete situations.

CO04: Recall the basic phrases and use them effectively

CO05: Interact and speak in small social gatherings

Unit-1
Teaching Hours:8
Kontakte
 

Termine absprechen, Anleitung verstehen und geben, Briefe verstehen und beantworten, über Sprachenlernen sprechen, Informationen in Texten finden, Gesprächsituationen erkennen, Gespräche verstehen. Präpositionen mit Dativ, Artikel im Dativ, Possessivartikel:Akkusativ.

Unit-2
Teaching Hours:8
Meine Wohnung
 

Wohnungsanzeigen verstehen, eine Wohnung beschreiben, die Wohnungseinrichtung planen, eine Einladung schriftlich beantworten, über eine Wohnungseinrichtung sprechen, Gefallen und Missfallen ausdrücken, über Wohnformen sprechen, einen Text über eine Wohnung schreiben. Adjektiv mit sein (+sehr/zu), in mit Akk., Wechselpräpositionen mit Dativ.

Unit-3
Teaching Hours:8
Alles Arbeit?
 

einen Tagesablauf beschreiben, über Vergangenes sprechen, Stelleanzeigen verstehen, Meinung über Jobs äußern, Blogs  über Jobs verstehen, ein Telefongespräch vorbereiten, telefonieren und nachfragen, über Jobs sprechen. Perfekt, Partizip II: regelmäßige und unregelmäßige Verben, Sätze verbinden: und, oder, aber

Unit-4
Teaching Hours:7
Kleidung und Mode
 

 

: über Kleidung sprechen, Chat über einen Einkauf verstehen, über Vergangenes berichten, Gespräche beim Kleiderkauf führen, sich im Kaufhaus orientieren, Informationen über Berlin verstehen und recherchieren. Welcher? Welches? Welche?, dieser, dieses, diese, Partizip II: trennbare und nicht trennbare Verben, Personalpronomen im Dativ, Verben mit Dativ.

 

Unit-5
Teaching Hours:7
Gesund und munter
 

persönliche Angaben machen, Körperteile nennen, eine Sportübung verstehen und erklären, Aufforderungen wiedergeben, Gespräche beim Arzt führen, Anweisungen verstehen und geben, Gesundheitstipps verstehen und geben, Wörter erschließen. Imperativ, Aufforderungssätze, sollen, müssen, nicht dürfen, dürfen.

Unit-6
Teaching Hours:7
Ab in den Urlaub!
 

Vorschläge für eine Stadttour verstehen, einen Weg beschreiben, eine Postkarte schreiben, das Wetter beschreiben, Reiseberichte verstehen, Probleme im Hotel beschreiben, sich im Hotel beschweren, über Reiseziele sprechen. Pronomen: man, Fragewörter: Wer?, Wen?, Wem?, Was? .... , Zeitadverbien: zuerst, dann, später, zum Schluss.

Text Books And Reference Books:

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

Essential Reading / Recommended Reading

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

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

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

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

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

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

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

 

Evaluation Pattern

Assessment Pattern

CIA (Weight)

ESE (Weight)

CIA 1 – Assignments / Creative Projects

10%

 

CIA 2 –Mid Sem Exam

25%

 

CIA 3 – Viva

10%

 

Attendance

05%

 

End Sem Exam

 

50%

Total

50%

50%

HIN222 - HINDI (2022 Batch)

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

Course Objectives/Course Description

 

 

Course Description:

The text book 'Samakaleen Kahaniyam' is a contemporary socio-political issues based story collection edited by Dr.Vanaja  Published by Rajpal and sons, New Delhi.  In this semester four visual texts/film appreciation and famous four film directors of India from different languages have been incorporated along with business  communications to improve the functional aspects of the language. 

 

Course Objectives:

 

Students are exposed to the world of Hindi fiction, particularly short stories. Visual text helps them to improve their analytical skills and make them to know more about the thematic and technical aspects of Cinema. The module ‘Film Directors’ will inspire students to achieve professionally and personally.   By learning business correspondence students can enhance the functional aspects of the language.

Course Outcome

CO1 : Understand the thematic and technical aspects of Hindi movies through the visual text.

CO2: Able to learn the spoken skill through conversation practices.

CO3: Improve the analytical skills through critical analysis of the short stories.

CO4: Improve the writing skill by commercial correspondence.

Unit-1
Teaching Hours:15
Story Collection -Samakaleen Kahaniyan
 

Samakaleen ‘Kahanyan ’ Ed by Dr.Vanaja, Pub.by Rajpal and Sons, Kashmiri Gate, New Delhi-6

All the lessons to be studied except 'Valentines day".

Level of knowledge: Analytical.

Unit-2
Teaching Hours:15
Film Personalities
 

Adoor Gopalakrishnan,Girish Kasaravalli,Satyajith Rai,Shyam Benega.

.Level of knowledge:Analytical

Unit-2
Teaching Hours:15
Film appreciation
 

 English-Vinglish,Ankur,Theesari Kasam and Dangal.                                                  

Level of knowledge: Conceptual

Unit-3
Teaching Hours:15
Patra Lekhan (Business letter writing)
 

Avedan, Bank, Bima, Agency 

Level of knowledge: Basic

Text Books And Reference Books:

  1. Samakaleen Kahaniyam’ (Full Text) Ed by:Dr.Vanaja, Pub. by Rajpal and Sons, Kashmiri Gate, New Delhi-6.
Essential Reading / Recommended Reading

1. Sugam Hindi Vyakaran                By: VamshidharDharmpalShastriShiksha

Bharathi, New Delhi.

2. SaralSubodh Hindi Vyakaran,       By:MotilalChaturvedi. Vinod pustak

mandir , Agra-23. Cinema AurSamskritiMazoomRizaRahi

3.Bolchalki Hindi aursancharBy:Dr.MadhuDhavan.Vaniprakasan,New Delhi..

Evaluation Pattern

CIA-1(Digital learning-Wikipedia)

CIA-2(Midsemester examination)

CIA-3(Digital learning-Wikipedia)

 

End semester examination

 

 

JAP221 - JAPANESE (2022 Batch)

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

Course Objectives/Course Description

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

Course Outcome

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

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

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

Unit-1
Teaching Hours:9
Chapter 14 to Chapter 16
 

·       Expressing continuous action, customary action, describing states

·       Making requests, asking permissions

·       Connecting verbs

Unit-2
Teaching Hours:9
Chapter 17 to Chapter 19
 

·       Talk about hobbies, possibility

·       Talk about past experiences

Unit-3
Teaching Hours:9
Chapter 20 to Chapter 22
 

·       Speaking in casual & polite language

·       Expressing conjecture, ideas, thoughts

·       Modifying nouns

Unit-4
Teaching Hours:9
Chapter 23 to Chapter 25
 

·       Giving & receiving actions

·       Making hypothetical sentences

Unit-5
Teaching Hours:9
Kanji
 

·       Identifying, reading, & writing 60 Kanji

 

Text Books And Reference Books:

Minna No Nihongo 1, Nihongo challenge part 1

Essential Reading / Recommended Reading

NHK Website

Evaluation Pattern

Assessment Pattern

CIA (Weight)

ESE (Weight)

CIA 1 – Situational conversations

10%

 

CIA 2 – Mid Sem Exam

25%

 

CIA 3 – Reading comprehension, Puzzles/Riddles/Problems

10%

 

Attendance

05%

 

End Sem Exam

 

50%

Evaluation Pattern:

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

 

 

 

KAN222 - KANNADA (2022 Batch)

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

Course Objectives/Course Description

 

To expose students to Indian historical theatre and play. Amrapali by Prabhushankara explore dramatic traditions, transformation of the character Amrapali through Gouthama Buddha's preachings. Students will  learn about the principles of Buddhism, and how Buddha transformed the marginalised in the society.  It is open to all levels of experiences. The course includes short stories representing science fiction, folk narratives and changing context of the post globalized world. 

To introduce the students  short stories in Kannada and to sensitize them with various socio-political issues. To introduce the  nuance of the  play. Amrapali deals with the state of women in the contemporary society, how women transformed  with the help of preechings  of Buddha. 

 

 

 

 

 

 

 

Course Outcome

CO1: To acquire the literary skills.

CO2: Able to compose short stories.

CO3: To improve their writing and speaking skills.

CO4: Well -versed in language skills and experiential learning

CO5: Able to think logically and critically

Unit-1
Teaching Hours:15
Kannada Play
 

: Amrapali- Dr. Prabhushankara.

Unit-2
Teaching Hours:10
Selected Kannada Essays
 

1.     

1.  Aeroplane Mattu Chitte- Poornachandra Tejaswi

2. Pashchima Ghattada pathana- Nagesh Hegade

3. marukatteya Kasta sukha – Yashvanth Donge

 

Unit-3
Teaching Hours:10
Writing Skills
 
  1. Essay Writing
  2.  Conversation Writing
  3. Report Writing
Unit-4
Teaching Hours:10
Language Skills
 

Kannada Saadhu roopa

Vaanijya Padakosha

Text Books And Reference Books:

1.    

1.     Drama: Amrapali- Dr. Prabhushankara

Publishers: DVK Murthy

Krishnamurthypuram

Mysore -04

Essential Reading / Recommended Reading

 

  • Samagra Kannada Sahitya Charithre, Prasaranga, Bangalore University.
  • Adhunika Kannada Nataka- K. Marulasiddappa  


Evaluation Pattern

 

CIA-1 - Write up on   Kannada language and literature -20 Marks

CIA-2 Mid Semester Examination- 50 Marks

CIA-3  Presentations on Kannada Play - 20 Marks

End Semester Examination- 50 Marks

 

KOR221 - KOREAN (2022 Batch)

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

Course Objectives/Course Description

 

 

 

The course is designed to further develop the knowledge and communicative skills of those who have completed the Korean Language Course Level I.

Course Outcome

CO1: Upon completion of the course, students should be able to manage conversation, reading and writing on the topics related to:

CO2: Holiday and travel, Shopping, Feelings, advice and introductions, Hobbies and job requirements, Plans and preparations, Appointments and requests,

CO3: Order food, Rooms and houses.

Unit-1
Teaching Hours:6
Holiday and Travel
 

Asking/giving reasons for studying Korean, making plans for the holiday, writing letters, describing past travel experiences and future travel plans.

Unit-2
Teaching Hours:6
Shopping
 

Shopping in a grocery store, shopping in electronics store, story telling.

Unit-3
Teaching Hours:6
Feelings, advice and introductions
 

Asking about feelings, asking about problems and giving advice, brief introductions and guessing, absent students and making inquires.

Unit-4
Teaching Hours:6
Hobbies and job requirements
 

Asking about hobbies, asking about abilities (sports), job requirements (Korean teachers), finding someone to teach you a sport.

Unit-5
Teaching Hours:6
Plans and preparations
 

Asking about evening plans, making plans with others, making preparations (picnic), making travel plans.

Unit-6
Teaching Hours:5
Appointments and requests
 

Describing your plans and giving reasons, cancelling appointments/breaking promises, one situation and possible responses (broken T.V), asking parents for money (phone conversation)

Unit-7
Teaching Hours:5
Ordering food
 

Ordering things for delivery, ordering a meal at a restaurant, one situation and possible responses (restaurant problems), identifying foods (that you want to learn how to make).

Unit-8
Teaching Hours:5
Rooms and houses
 

Asking about rooms, describing your room to your classmates, describing your house (likes and dislikes), giving advice (before coming to Korea)

Text Books And Reference Books:

Sogang Korean 1B student's book and workbook!

Essential Reading / Recommended Reading

Sogang Korean grammar and vocabulary supplementary book!

Evaluation Pattern

Assessment Pattern

CIA (Weight)

ESE (Weight)

CIA 1 – Assignments

10%

 

CIA 2 – Mid Sem Exam

25%

 

CIA 3 –  Viva - testing of language skills

10%

 

Attendance

05%

 

End Sem Exam

 

50%

Evaluation Pattern:

(CIA1:20 marks + CIA2:50 marks

+ CIA3:20 marks)/2 + Attendance: 5 marks

+ End Sem: 50 marks

 

 

 

SPA221 - SPANISH (2022 Batch)

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

Course Objectives/Course Description

 
Course Description:  “Aula International 1”  A1/A2. Is designed to develop listening, speaking, writing, and reading skills in Spanish as well as cultural competency in the Hispanic world. This course is intended for students with no prior knowledge of Spanish .This method leads easy way  to communicate and to carry out tasks in Spanish. 
 
Course Objectives:  “Aula International 1”  A1/A2’. General objective are more specific to define the linguistic knowledge with the help of which the learners will implement various skills such as to understand, to speak, to interact and to write. 

Course Outcome

CO01: Student will able to comprehend and respond with grammatical accuracy to spoken and written Spanish

CO02: Student will able to recognize the value of Spanish language learning and cultures through participation in a variety of activities.

CO03: Student will able to demonstrate language learning skills and strategies as cognitive and social development.

Unit-1
Teaching Hours:8
Unit 7 - Dirección
 

Asking and specifying a direction


Unit-2
Teaching Hours:8
Unit 8 Gustar
 

o   Expressing an obligation or refusing

o   Describing  about appearance and character

o   Mentioning about one’s tastes and interests

o   Speaking about personal relationships

Unit-3
Teaching Hours:8
Unit 9 Descripciones
 

o   The days of the week the parts of the day

o   Speaking about daily activities

o   The reflexive verbs

Unit-4
Teaching Hours:7
? Unit 10 pueblos y ciudades
 

o   Describing the towns, neighborhoods, and cities

o   Asking and giving information to get to a place

Unit-5
Teaching Hours:7
? Unit 11 habla de tu amigo
 

o   Describing and comparing each other

o   Expressing agreement and disagreement

Unit-6
Teaching Hours:7
? Unit 12 describiendo una vez plan en presente
 

o   Talk  about the present

Text Books And Reference Books:

Aula international 1 , Chicochica nivel 1

Essential Reading / Recommended Reading

Spanish websites like Duolingo, Rosetta Stone, Babbel, Rocket Languages, Pimsleur, Brainscape, Busuu, Etc

Evaluation Pattern

Assessment Pattern

CIA (Weight)

ESE (Weight)

CIA 1 – Assignments/Creative projects

10%

 

CIA 2 –Mid Sem Exam

25%

 

CIA 3 – Viva- testing of the four language skills

10%

 

Attendance

05%

 

End Sem Exam

 

50%

Evaluation Pattern:

(CIA1:20 mks + CIA2:50 mks + CIA3:20 mks)/2 + Attnd: 5 mks + End Sem: 50 mks

 

 

 

COC311 - INFORMATION TECHNOLOGY IN BUSINESS (2021 Batch)

Total Teaching Hours for Semester:45
No of Lecture Hours/Week:2
Max Marks:50
Credits:2

Course Objectives/Course Description

 

To develop an understanding of technology-enabled Information Systems and their impact on enterprise-wide processes. The course explains about the various types of e-commerce models, cyber security and control systems.

Course Outcome

CO1: Understand the foundations of system and Information System concepts.

CO2: Build an understanding of the concepts of Business Process, and its automation and implementation.

CO3: Grasp the knowledge about Integrated and Non-Integrated systems, Reporting systems, Data Analytics and fundamentals of XBRL.

CO4: Understand the meaning and components of E-commerce, Digital Payment and Block chain.

CO5: Develop the knowledge and skills needed to protect and defend computer systems and networks.

Unit-1
Teaching Hours:10
System Concepts and Information systems Environment
 

Introduction – The systems concept: Definition – characteristics – elements; Information Systems: Meaning – Components of Information System – Objectives and need for controls in an Information system – Impact of Technology on Controls - Information System activities - Trends in Information Systems

Unit-2
Teaching Hours:10
Automated Business Process
 

Enterprise Business Processes; Automated Business Processes: Objectives of Business Process Automation – Benefits of BPA – Implementation of BPA; Diagrammatic representation of Business Processes: Introduction to Flowcharts.

Information Technology in business: Marketing Systems – Manufacturing Systems – Human Resource Systems – Accounting Systems- Financial Management Systems

Unit-3
Teaching Hours:10
Different Information Systems and its application in business
 

Types of Information System: Transaction Processing Systems - Office Automation Systems - Knowledge System - Decision Support System – Management Information Systems - Data Analytics and Business Intelligence system Customer Relationship Management - Supply Chain Management - Enterprise Resource Planning – Business Reporting and Fundamentals of XBRL

Unit-4
Teaching Hours:10
E-Commerce, M-Commerce and Emerging Technology
 

Introduction to E-Commerce and M-Commerce - E-commerce business model components (including revenue models) – Core Banking - Digital Payment – Basics Mechanism of Blockchain – Pros and Cons. Students presentations on their business ideas

Unit-5
Teaching Hours:5
Cyber Security
 

Information Technology Act – Advantages - Computer-related offences - Cybercrime-Introduction - Threats to internet security- Access Control Security– Transaction Control Security

Text Books And Reference Books:

Essential References:

1.      Ramesh Bhel, James A. O’Brien, George Marakas, “Management Information Systems”, 10th Edition, McGraw - Hill Education (India) Private Limited, ISBN-13- 978-9353164652, 2019.

2.      Nidhi Dhawan, “E-Commerce Concepts and Applications”, First Edition, International Book House Pvt. Ltd, ISBN 978-93-81335-16-1,2011.

3.      C.S.V.Murthy, “e-commerce Concepts, Models, Strategies”, 11th edition, Himalaya Publishing House, ISBN-10 9350518767, 2011.

4.      Daniel Drescher, “Blockchain Basics”, First Edition, Apress, eBook ISBN: 978-1-4842-2604-9; Softcover ISBN: ISBN 978-1-4842-2603-2, 2017.

5.   Sanjay Mohapatra, “Business Process Automation”, PHI Learning Private Limited, Delhi, ISBN-978-81-203-3927-9, 23 November 2009.

Essential Reading / Recommended Reading

Recommended References:

1.      C.S.V. Murthy, “Management Information Systems Text & Cases”, First Edition, Himalaya Publishing House, ISBN- 81-8318-230-5, 2005.

2.      Paige Baltzan, “Business Driven Information Systems”, 7th Edition, Tata McGraw Hill, ISBN 10: 1260262480; ISBN13: 9781260262483, 2021.

3.      The Institute of Chartered Accountants of India, Paper 7A, “Enterprise Information Systems”, ISBN: 978-81-8441-887-3.

4.      V. Rajaraman, “Introduction to Information Technology”, 3rd Edition, PHI Learning Private Limited, Delhi, ISBN: 978-93-87472-29-7, 2018.

5.    Janice Reynolds, “The Complete E-commerce Book – Design, Build & maintain a successful web-based Business”, 2nd Edition, CRC Press – Taylor & Francis Group, ISBN 13:978-1-138-41242-2, 2017

Evaluation Pattern

CIA I

CIA II

CIA III

ESE

Attendance

10%

25%

10%

50%

5%

 

Written Examinations consists of: 

  • Mid Semester Exam – 50 Marks   (2 hours duration)
  • End Semester Exam – 50 Marks (2 hours duration)

 

COC331 - 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

 

Financial Management is one of the most important responsibilities of Owners and Financial Managers in business environment. One is expected to know and understand the potential consequences of financial decisions on profits, cash flows, Future financials and on Shareholders. This course on Financial Management enables the student to understand how business firms make optimal financial decisions like investment, financing and dividend decisions alongside other financial issues with a view to achieve a set of given corporate objectives. It offers them the opportunity to see the practical side of Financial Management concepts with a detailed insight. It familiarizes students with the various techniques of Financial Management which is being applied in the Industry.

Course Outcome

CO1: .Know & appreciate the concept, scope, goals and functions of financial management, and the role of finance professionals in a business environment.

CO2: Describe, Evaluate and Interpret time value of money alongside the different techniques of capital budgeting.

CO3: Identify various risks faced by a business and assess them using appropriate methods.

CO4: Recognize and calculate the cost of capital of various sources of finance.

CO5: Understand the factors affecting the different capital structure of a business and its leveraging impact to magnify the return to its owners/shareholders.

CO6: Outline the components of a firm?s working capital in terms of financing requirements, determinants and its estimation.

CO7: Explain the different forms of dividend and its decisional impact on the value of the firm.

Unit-1
Teaching Hours:6
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

Unit-2
Teaching Hours:16
Capital Budgeting and Risk Analysis
 

Time value of Money, Future Value, Present Value, Concepts of Capital Budgeting, Basic principles in estimating costs and benefits of investments, Appraisal criteria for capital budgeting decisions - Payback period, NPV, Profitability Index, IRR. Different types of risks faced by a business, Risk Identification and its Assessment.

Unit-3
Teaching Hours:10
Cost of Capital and Sources of Finance
 

Cost of equity and retained earnings, cost of debt, cost of preferred stock, weighted average cost of capital, factors affecting cost of capital, Sources of long-term financing - shares, debentures, warrants, term loans, lease financing, Hybrid financing, venture capital financing - Sources of short-term financing.

Unit-4
Teaching Hours:10
Capital Structure and Leverages
 

Introduction, Factors affecting capital structure, Optimal capital structure, Capital structure theories, Concept of Business and Financial Risk, Operating Leverage, Financial Leverage, Combined Leverage, Suitability of Leverages for different business situations, EBIT - EPS Analysis, Indifference Point

Unit-5
Teaching Hours:10
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 Requirement

Unit-6
Teaching Hours:8
Dividend Policy
 

Dividend Policy an Introduction, Dividend decisions and valuation of firms, Relevance and Irrelevance of Dividends, Determinants of dividend policy, Bonus issues, Stock split, Buy-back of shares, Legal, Procedural and Tax aspect of dividend

Text Books And Reference Books:

 

Essential References:   

 

1.       1.  Khan M.Y.& Jain P.K, “Financial Management, Text Problems and Cases”, 8th Edition, Tata McGraw Hill Publishing Co. Ltd, ISBN - 13: 978-93-5316-218-4, 2019.

 

2.       2.  Prasanna Chandra, “Financial Management, Theory and Practice”, 10th Edition, McGraw Hill Education (India) Private Ltd, ISBN - 13: 978-93-5316-652-6, 2019.

 

3.       3.  Shashi K Gupta, RK Sharma, “Financial Management Theory and Practice”, 9th Edition, Kalyani Publishers, ISBN - 13: 9789327289718, 2018.

 

4.       4.  Dr S N Maheshwari, “Financial Management Principles & Practice”, 15th Edition Sultan Chand & Sons, ISBN - 13: 978-9351611424, 2019.

5. F Brigham and Joel F Houston, “Fundamentals of Financial Management”, 14th Edition, Cengage Learning, ISBN - 13: 978-1285867977, 2016

 

Essential Reading / Recommended Reading

1)  I M Pandey, “Financial Management”, 11th Edition, Vikas Publishing House Ltd, ISBN - 13: 978-9325982291, 2016.

2)  G Sudarsana Reddy, “Financial Management Principles and Practice”, 4th Edition, Himalaya Publishing House, ISBN -13: 978-93-5299-688-9, 2019.

3)  Jonathan Berk, Peter DeMarzo and Ashok Thampy, “Financial Management”, Adapted Edition, Pearson, ISBN 978-81-317-2787-4, 2010

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 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. 

COC332 - AUDITING-I (2021 Batch)

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

Course Objectives/Course Description

 

Provides a working knowledge of auditing and generally accepted auditing procedures and skills needed to apply them in audit and attestation engagements

Course Outcome

CO1: Understand the basic principles, objectives, scope and types of audit.

CO2: Understand the basic concepts in auditing and disclosure of accounting policies

CO3: Familiarize in procedure and preparation for an audit.

CO4: Understand the meaning and importance of internal control in an organization.

CO5: Understand the vouching and verification procedure for various financial transactions

CO6: Verify assets and liabilities and to know the requirements of CARO

CO7: Understand various norms and procedure for the company audit.

Unit-1
Teaching Hours:7
Introduction
 

Introduction – Meaning and Definition of Audit – Objectives of Audit – Aspects to be covered in Audit – Basic principles governing an Audit Scope of Audit – Inherent limitations of Audit – Qualities of an Auditor – Auditing and Investigation – Types of Audit – Distinctions between them – Balance Sheet Audit – Advantages of independent audit, Errors and Frauds, Duty of an Auditor in detection of Fraud and Error

Unit-2
Teaching Hours:7
Basic Concepts in Auditing
 

Auditing concepts – Concept of Auditor’s Independence – Concept of materiality – Concept of true and fair, usefulness – Importance – Independence – obligation for audit – Disclosure of Accounting Policies, Audit Evidence and audit procedures to obtain Audit Evidence.

Unit-3
Teaching Hours:7
Preparation for an Audit
 

Auditor’s Engagement – Audit Process – Audit techniques – Audit procedure – Audit planning – Audit Program – Audit working papers – Quality control for audit work – Elements of Statistical sampling – Audit Risk. Auditing Strategy and Risk Assessment - Audit Risk, Identification and Assessing the Risk of Material Misstatement

Unit-4
Teaching Hours:9
Internal Control
 

oncept of internal control – Environment of Internal control – Inherent limitations of inherent control – Accounting and Financial Record – Internal control and management – Internal control and auditor – Review of internal control by the auditor – Testing of internal control – Examination in depth – Relationship between the assessments of Inherent and Control Risks – Communication of weakness in internal control – Internal check – Internal Audit – Standard on Internal Audit

Unit-5
Teaching Hours:9
Vouching
 

Meaning – Vouching and verification– Audit of Payments – Audit of cash receipts- - Disclosure requirement to the statement of profit and loss-Audit of trading transactions- Cut off arrangement-Audit of ledgers-Outstanding assets- Outstanding Liabilities-Expenses accounts- Income accounts- Analytical Procedures-Audit of Purchases - Audit of sales

Unit-6
Teaching Hours:9
Verification of Assets & Liabilities
 

Capital and Revenue Expenditure-Reserves- Verification of Assets- Audit of fixed assets-Depreciation  – Audit of Investments – Audit of Current Assets –Trade Receivables Verification of Cash in hand - verification of Bank balance – Bank Reconciliation Statements-- Audit of Miscellaneous expenditure – Audit of liabilities – General consideration – Loans and Borrowings – Provisions – Contingent Liabilities – Events occurring after the Balance Sheet date – Prior period and extraordinary items and changes in accounting policies- Requirements of CARO

Unit-7
Teaching Hours:12
The Company Audit
 

Eligibility, Qualifications and disqualifications of an Auditor – Appointment of an Auditor -Removal of an Auditor - Reappointment of Auditor - Rotation of an Auditor-Provisions relating to Audit committee - Auditor’s Remuneration - Removal of auditors-Ceiling on Number of Audits - Powers/rights of Auditors - Duties of Auditors - Audit Report-Audit of Branch office accounts - Cost Audit-General considerations in company Audit

Text Books And Reference Books:

1) “Auditing and Assurance Module 1”, Institute of Chartered Accountants of India, Oct 2020

2)  Dr.S.Meenakumari & Dr.I.Nagarajan, “Fundamentals of Auditing”, 1st Edition, APH Publishing Corporation, ISBN-10: 8131314669; ISBN-13: 978-8131314661, 2015.

3)  “Auditing and Assurance Module 2”, Institute of Chartered Accountants of India, Oct 2020.

4)  Pankaj Garg, “Auditing and Assurance”, 6th Edition, Taxmann Publications, ISBN No: 9789390128068, June 2020.

 

5)  CA G Sekar and CA B. Saravana Prasath, “Auditing and Assurance”, 18th Edition, Commercial Law Publishers (Iaundia) Pvt. Ltd, ISBN-13: 9789390303083; December 2020.

Essential Reading / Recommended Reading

1) Dr Aruna Jha, “Auditing and Corporate Governance”, 3rd Edition, Taxmann Publications Pvt. Ltd. ISBN -10: 9389546796; ISBN-13: 978-9389546798, January 2020.

2) CA Vikas Oswal, “Auditing and Assurance” 13th Edition, CCH Wolter Kluwer,   ISBN -10 : 9787846269, ISBN-13 : 978-9787846261, 2018.

3) CA Surbhi Bansal, “Auditing and Assurance”, 24th Edition, Bestword Publication,  ISBN: 9789385075896, December 2019.

4)  Pankaj Garg, “Advanced Auditing and Professional Ethics” 6th Edition, Taxmann Publications, ISBN: 9789389921915, 2020.

 

5)  “Fundamentals of Accounting and Auditing”, Institute of Company Secretaries of India, 2020.

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 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. 

COC333 - FINANCIAL ACCOUNTING AND REPORTING-II (2021 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

Course Outcome

CO1: Understand the accounting concepts, principles and frameworks.

CO2: Evaluate the nature and purpose of financial statements in relationship to decision making.

CO3: Develop the ability to use the fundamental accounting equation to analyze the effect of business transactions on an organization's accounting records and financial statements.

CO4: Discuss and apply IFRS on inventories, fixed assets, leases, provisions, contingent liabilities and contingent assets, cash flow, EPS and deferred tax.

CO5: Apply and analyze accounting information to solve a variety of business problems.

CO6: Analyze, interpret and effectively communicate information regarding financial statements using financial ratios to a variety of audiences

Unit-1
Teaching Hours:10
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-2
Teaching Hours:14
Non-Current Assets
 

Tangible noncurrent assets – distinction between capital and revenue items – depreciation computation – revaluation - intangible assets - impairment test relating to goodwill – accounting for research and development

Unit-3
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-4
Teaching Hours:8
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-5
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

Unit-6
Teaching Hours:8
Recent trends in Accounting
 

Green Accounting, Carbon Accounting, HR Accounting, Inflation Accounting, Forensic Accounting

Text Books And Reference Books:

Essential References:

1. CA Praveen Sharma & CA Kapileshwar Bhalla, “Financial Reporting”, 2nd edition, Taxmann, ISBN-13:978-9389921533, 2019

2. CA G Sekar & CA B Saravana Prasath, “Students’ Guide on Financial Reporting”, 16th updated edition, Padhuka’s, ISBN-13:978-9390303045, 2020

3. M P Vijay Kumar & Prasad Sivaramakrishnan, “First Lessons in Financial Reporting”, 3rd edition, Snow White, ISBN-13:978-9350393765, 2019

4. CA (Dr.) P.C Tulsian & CA Bharat Tulsian, “Financial Reporting”, Revised edition, S. Chand, ISBN-13:978-8121941709, 2014

5. Bill Collins & John McKeith, “Financial Accounting and Reporting”, 2nd Edition, McGraw-Hill, ISBN-13:978-0077114527, 2009

Essential Reading / Recommended Reading

Recommended References:

1. M Hanif & A Mukherjee, “Financial Reporting and Financial Statement Analysis”, 1st edition, McGraw-Hill, ISBN-13:978-9389691696, 2020

 2. Meenu Gupta, Hersheen Kaur & Rekha Gupta, “Financial Reporting and Analyis”, 2nd Edition, JSR, ISBN-13:978-9387684744, 2020

 3. Sanjay Dhamija, “Financial Reporting and Analysis”, January 2020 Edition, Sultan Chand, ISBN-13:978-9351611806, 2020

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 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. 

COC334 - CORPORATE LAW - I (2021 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 this course is to develop an understanding on the preliminary aspects of Company Law and to appreciate the relevance of Corporate Law to Individuals and Businesses.

Course Outcome

CO1: Gain familiarity on preliminary aspects of Company Law such as Definitions, Applicability of Company Law and the different types of Company.

CO2: Understand the technical aspects on Incorporation of a Company and the necessary documents for registration of a Company.

CO3: Appreciate the importance of Offer Document, its types and consequence of non-compliance of provisions of Law.

CO4: Explain the concept of borrowing powers of a company and the process of creating charge on the assets of the company.

CO5: Understand the various types of meetings and valid requirements of convening a General Meeting

CO6: Learn about the Maintenance of Registers and other documentation required to be kept by a Company

Unit-1
Teaching Hours:12
Nature of a Company
 

Definition and meaning of a Company, Characteristics or features of a company, Principle of separate legal entity, Lifting of Corporate Veil, Important Definitions of Companies Act 2013.

 

Kinds of Companies – Private & Public Company, One Person Company, Small company, Dormant Company, Holding & Subsidiary Company, Section 8 Company Foreign Company, Government Company & Body Corporate

Unit-2
Teaching Hours:10
Incorporation of a Company
 

Promotion & Formation of a Company, Steps for Incorporation with relevant forms applicable for incorporation. Memorandum & Articles of Association – Contents of memorandum, Alteration of Memorandum & Articles (all clauses of Memorandum), Doctrine of Ultra Vires, Doctrine of Indoor Management & Doctrine of Constructive Notice

Unit-3
Teaching Hours:12
Prospectus, Underwriting of Shares & Share & Share Capital
 

Definition of Prospectus, Public offer & Private Placement, Abridged Prospectus, Deemed Prospectus, Shelf Prospectus & Information memorandum, Red Herring Prospectus, Criminal & Liability for Mis-statements in Prospectus and Punishment for fraud (Section 447)

 

Kinds of Share Capital, Voting Rights of shareholders, Issue of Sweat Equity Shares, buy-back of shares, Share Certificate, Depository System, Rights Issue, Bonus Issue, Stock, Share Warrant.

Unit-4
Teaching Hours:10
Membership in Company, Charges & Debentures
 

Definition of Member, Distinction between member & Shareholder, How to become member of company (modes of membership), Rights of a Member, Registration of a Charge, All provisions relating to Charge of Assets, Crystallization of a floating charge, Meaning of Debenture, Features of Debentures, Distinction between shares & Debentures, Debenture Trust & its relevant provisions

Unit-5
Teaching Hours:13
General Meetings
 

Requisites of a Valid Meeting, Power or authority to call a General Meeting, Notice of Meeting, Ordinary & Special business, Quorum of General Meeting, Proxies, Representative, Manner of voting at General Meeting, Resolutions requiring special notice, Minutes of General Meeting, Postal Ballot, Circulation of members resolutions, AGM & EGM provisions

Unit-6
Teaching Hours:3
Miscellaneous