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

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.

Programme Outcome/Programme Learning Goals/Programme Learning Outcome:

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.

PO11: Demonstrate personality traits like self-awareness and humility, peer-recognition, tolerance and empathy to function effectively in the workplace.

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:

·       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.

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)

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”

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”

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”

The text book copy "Reading Diversity"

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

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.

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.

Project Report                        20 Marks

Presentation and Viva             25 Marks 

Attendance                               5 Marks

(Total 50 Marks)

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.

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.

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

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

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.

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

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

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.

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

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

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.

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.

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.

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

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

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

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.

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.

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

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.

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.

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.

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

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.

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.

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

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.

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

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.

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

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

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      

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

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

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

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.      

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

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

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.

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

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.

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

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

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

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.

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. 

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.

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.

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.

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.

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

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

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

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

• 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.

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

1. Why We Travel-Pico Iyer

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

sentence fragments, dangling modifiers, faulty parallelism,

Note taking

1. Thinking Like a Mountain

By Aldo Leopold

2. Short Text: On Cutting a Tree

By Gieve Patel

Paragraph writing

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

By Rev Dr Tveit

2. Poem: Holy Willie's Prayer

By Robert Burns

1. The Story of B24

By Sir Arthur Conan Doyle

 2. Short Text: Aarushi Murder case 

Newspaper report

Essay writing

1.Long text:My Story- Nicole DeFreece

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

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

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

Paraphrasing and interpretation skills

Visual Text: Before the Flood

CIA 2=50 

CIA 3= 20 

ESE= 50 marks online and 50 marks written exam

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. 

o   Salutation

o    Getting acquainted with people

o    Introducing oneself

o    Excusing oneself

• Asking someone to introduce himself/herself
•  Introducing someone

o   Expressing one’s tastes

o   Speaking about one’s plans

o   Asking  someone to do something

o   Asking politely

o   speaking about past actions

o   proposing, accepting, refusing an invitation

o   Indicate the date

o   Fixing an appointment

o   asking and specifying time

o   Expressing one’s positive and negative point of view                 

o   finding out rates

o   asking about quantity

o   expressing quantity

• 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

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.

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.

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.

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.

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.

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.

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

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

Gazal Ki Parampara and Pramukh kalakar

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

Level of knowledge: Analytical

                  

Translation-Practice English to Hindi and vise- versa

Level of knowledge:Basic                                           

Vyavasaik Patra Vyavhar (Business letters)                                

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

Level of knowledge: Conceptual

Utbhav,Vikas aur paramparaein

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

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

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

CIA-2(Mid semester examination)-50 marks

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

End sem examination-50 marks

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.

• Doing a self-introduction
• Hiragana script
• Katakana script

• Sentence formation
• Asking questions
• Using demonstratives
• Telling time

• Telling time                                                                         
• Making and refusing invitations
• ·Giving & receiving actions
• Describing people, things, & places

• Talk about location, existence, wants, desires                                                                          
• Expressing quantities

·    Identifying, reading, and writing 50 Kanji                 

Course Description: It is a thirty hours course. Students will be exposed to the use of Kannada Language both in oral and written forms. In the introductory sessions Kannada alphabets, words, simple sentence writing and basic grammar will be taught. At the end of the course students will be able to Read, Write and Speak in Kannada Language

Course Objective:
•    To enable students to communicate in the State Language Kannada.  
•    Helps the students, particularly coming from other states in their day to day conversations.
•    The course mainly focusses on Conversational Kannada and writing Kannada.

Kannada Varnamale- Swargalu, Sandhyakshara, Anuswara & Visarga              

Vargeeya Vyanjana, Anunasikagalu 

Avargeeya Vyanjana, Ottakshargalu

Kaagunitha

1.     Parts of Speech: Noun, Pronoun, Verb, Conjunction, Interjection,

Exclamatory.

Linga, Vachana, Vibhakti Pratyagalu 

Verb Root, Verb- Past and Non Past

Sentence making, Translation & Question form, Negation, Opposite words

Comprehension, Letter Writing

2. Thili Kannada - K S Madhusudana, H N  Muralidharan

3. Spoken Kannada for Absolute Beginners - Sanjay D

CIA-2 Noun, Verb, Number, Gender, Tense, Days, Name of Things. 15%

CIA-3  Conversation Practice, Vachana, Opposite Word, Sentance making (Animals, Birds, Vegetables, things) Translation, Letter Writing. 15% 

Attendance 10%

End Semester Exam:

Question Paper Pattern

·       Section A - Test of linguistic ability through grammar components –15 marks

·       Section B - Test of translating abilities and comprehension, short answers - 15 marks

·       Section C - Test of writing skills / Originality in letter writing, dialogue and essay

writing – 20 marks 

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.

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

1. Chappaligalu- Sa Ra Abubakar

2. Mandannana Marriage- Poornachandra Tejaswi

3. Giliya Kathe- Ravindranatha Tagore

4. Dheerakumara- Janapada Kathe

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

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

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

CIA-2 Mid Semester Exams (50 Marks)

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

End Semester Exams ( 50 Marks) 

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.

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

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)

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

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)

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

3.     Korean Culture 77

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

Reflexive verbs

Conjugations

Uses: sentences

Daily routine

Telling time

Dialogue Writing

In the cafeteria

At the restaurant

In the class

At the bus station, etc.

Irregular verb conjugation

Uses: sentences

Conditional tense for being more courteous and polite

Uses of auxiliary verbs

Conjugation

Sentences

Gerunds

Uses

Conjugation

Auxiliary verbs for gerunds

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)

1.      Jayanta Mahapatra    “Grandfather”

2.      Meena Alexander    “Rites of Sense”

3.      K.Satchidanandan      “Cactus”

4.      Jean Arasanayagam   “Nallur”

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”

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)

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

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.

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.

Project Report                        20 Marks

Presentation and Viva             25 Marks 

Attendance                               5 Marks

(Total 50 Marks)

 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.

 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

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.

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.

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.

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. 

 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. 

 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.

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.

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).

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).

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).

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).

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).

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

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

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.

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.

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

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

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.

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.

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

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.

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

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

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.

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

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

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

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.

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