CHRIST (Deemed to University), Bangalore

DEPARTMENT OF PROFESSIONAL STUDIES

School of Commerce, Finance and Accountancy

Syllabus for
Bachelor of Commerce (Professional)
Academic Year  (2022)

 
1 Semester - 2022 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
COP111 ORGANISATIONAL STUDY Skill Enhancement Course 2 2 50
COP131 FINANCIAL ACCOUNTING - I Core Courses 4 4 100
COP132 BUSINESS ECONOMICS Core Courses 4 4 100
COP133 COST ACCOUNTING Core Courses 4 4 100
COP134 BUSINESS MANAGEMENT AND ORGANISATIONAL BEHAVIOUR Core Courses 3 3 100
COP161A PERSONAL BRANDING Generic Elective 2 2 50
COP161B WELLNESS AND LIFE STYLE MANAGEMENT Generic Elective 2 2 50
ENG121 ENGLISH - I Ability Enhancement Compulsory Course 3 2 100
FRE121 FRENCH Ability Enhancement Compulsory Course 3 3 100
GER121 GERMAN Ability Enhancement Compulsory Course 3 3 100
HIN122 HINDI Ability Enhancement Compulsory Course 3 3 100
JAP121 JAPANESE Ability Enhancement Compulsory Course 3 3 100
KAN122 KANNADA Ability Enhancement Compulsory Course 3 03 100
KOR121 KOREAN Ability Enhancement Compulsory Course 3 3 100
SPA121 SPANISH Ability Enhancement Compulsory Course 3 0 100
2 Semester - 2022 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
COP212 SERVICE LEARNING - 2 2 50
COP231 FINANCIAL ACCOUNTING - II - 4 4 100
COP232 BUSINESS MATHEMATICS AND STATISTICS - 4 4 100
COP233 FINANCIAL MARKETS AND SERVICES - 3 3 100
COP234 MANAGEMENT ACCOUNTING - 4 4 100
COP262A SUSTAINABILITY AND CORPORATE SOCIAL RESPONSIBILITY - 2 2 50
COP262B MACRO ECONOMICS - 2 2 50
ENG221 ENGLISH - II - 3 2 100
FRE221 FRENCH - 3 3 100
GER221 GERMAN - 3 3 100
HIN222 HINDI - 3 3 100
JAP221 JAPANESE - 3 3 100
KAN222 KANNADA - 3 03 100
KOR221 KOREAN - 3 3 100
SPA221 SPANISH - 3 3 100
3 Semester - 2021 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
COP311 ENTREPRENEURSHIP Skill Enhancement Course 3 2 50
COP331 MARKETING MANAGEMENT Core Courses 4 4 100
COP332 HUMAN RESOURCES MANAGEMENT Core Courses 4 4 100
COP333 FINANCIAL MANAGEMENT - I Core Courses 4 4 100
COP334 ADVANCED FINANCIAL ACCOUNTING - I Core Courses 4 4 100
COP335 BUSINESS AND COMMERCIAL LAWS Core Courses 4 4 100
COP361C COMMERCE AND INDIAN SOCIETY-I Generic Elective 4 4 100
4 Semester - 2021 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
COP411 BUSINESS AND PROFESSIONAL SKILLS - 2 2 50
COP431 ADVANCED MANAGEMENT ACCOUNTING - 4 4 100
COP432 TAXATION - I - 4 4 100
COP433 AUDITING - 4 4 100
COP434 FINANCIAL MANAGEMENT-II - 4 4 100
COP435 CORPORATE LAW - 4 4 100
COP461C COMMERCE AND INDIAN SOCIETY-II - 4 4 100
5 Semester - 2020 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
COP531 FINANCIAL MANAGEMENT - II Core Courses 4 4 100
COP532 RESEARCH METHODOLOGY Core Courses 4 4 100
COP533 ADVANCED FINANCIAL ACCOUNTING - II Core Courses 4 4 100
COP541A INVESTMENT ANALYSIS AND PORTFOLIO MANAGEMENT Discipline Specific Elective 4 4 100
COP541B BANKING THEORY, LAW AND PRACTICE Discipline Specific Elective 4 4 100
COP542A COMMODITY AND DERIVATIVES MARKETS Discipline Specific Elective 4 4 100
COP542B INSURANCE MANAGEMENT Discipline Specific Elective 4 4 100
COP543A PROJECT APPRAISAL AND FINANCING Discipline Specific Elective 4 4 100
COP543B BANK MANAGEMENT Discipline Specific Elective 4 4 100
6 Semester - 2020 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
COP631 STRATEGIC MANAGEMENT, ETHICS AND CORPORATE GOVERNANCE - 4 4 100
COP632 RISK MANAGEMENT - 4 4 100
COP633 TAXATION - II - 4 4 100
COP641A STRATEGIC FINANCIAL MANAGEMENT - 4 4 100
COP641B INNOVATIONS IN BANKING AND INSURANCE - 4 4 100
COP642A INTERNATIONAL FINANCIAL MANAGEMENT - 4 4 100
COP642B INTERNATIONAL BANKING AND INSURANCE - 4 4 100
    

    

Introduction to Program:

B Com (Professional) programme is designed for young aspiring management accounting professionals, equipped with strategic decision-making skills, with an ethical and global outlook.

Programme Outcome/Programme Learning Goals/Programme Learning Outcome:

PO1: Apply the knowledge of accounting domains to solve the strategic business problems

PO2: Effectively employ knowledge of Finance, Investment and Risk management for business value creation.

PO3: Exhibit Discipline Specific expertise in the areas of Finance, Banking and Insurance.

PO4: Apply the knowledge of tax, legal framework governing business activities.

PO5: Demonstrate entrepreneurial and intrapreneurial mindset to promote innovation and creativity in business.

PO6: Identify and solve business problems through interdisciplinary and multidisciplinary approach.

PO7: Assume the role of competent accounting professionals with strong ethical values and with a deep concern for environmental, societal, and governance issues.

PO8: Conduct independent research in the areas of specialisation and recommend optimal solutions.

PO9: Exhibit digital proficiency required to function effectively in a dynamic business environment.

PO10: Demonstrate leadership traits, communication skills and innovative thinking for optimal performance in personal, professional and societal and environmental domains.

PO11: Exhibit social sensitivity to embrace diversity and inclusion and promote peaceful coexistence.

PO12: Demonstrate personality traits like self-awareness, peer-recognition, tolerance and empathy to function effectively in the workplace.

Assesment Pattern

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

Question Paper Pattern for the End Semester Examination:

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

Sections

Type

Marks

A

Conceptual / Descriptive Type questions

6 x 2 = 12

B

Conceptual / Descriptive Type questions

5 x 5  =   25

C

Analytical / Essay Type Questions

3 x 15 = 45

D

Case Study

1 x 18 = 20

§  Section A

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

§  Section B

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

§  Section C

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

§  Section D

One Compulsory Question – 18 marks

 

Continuous Internal Assessments:

 

 

CIA – 1  and 3 : Continuous Internal Assessment

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

 

CIA – 2:  Continuous Internal Assessment - Mid Semester Exam

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

 

Sections

Type

Marks

A

Short Answer Questions

4x 2 = 8

B

Conceptual / Descriptive Type questions

2 x 5  =   10

C

Analytical / Essay Type Questions

1 x 15 = 15

D

Case Study

1 x 17 = 17

 

Attendance:

The marks distribution for attendance is as follows:

95 – 100%       -           5 marks

90 – 94%         -           4 marks

85 – 89%         -           3 marks

80 – 84%         -           2 marks

76 – 79%         -           1 mark

Grading Pattern:

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

Percentage

Grade

Grade point

Interpretation

Class

80 & Above

   A+

  4.0

Outstanding

Distinction

70 --- 79

   A

  3.5

Excellent

First class

65 --- 69

   B +

  3.0

Very good

First class

60 --- 64

   B

  2.5

Good

First class

55 --- 59

   C +

  2.0

Average

Second class

50 --- 54

   C

  1.5

Satisfactory

Second class

40 --- 49

   C -

  1.0

Exempted with 50% aggregate

Pass class

39 & Below

   F

    0

Fail

Fail

 

 

 

 

Examination And Assesments

Evaluation Pattern:

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

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

End Semester Examination (ESE)

50%

Mid Semester Examination (CIA-2)

25%

Continuous Internal Assessment (CIA - 1 & 3)

20%

Attendance 

05%

Total

100%

                       

·       Written Examinations consists of:

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

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

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

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

 

 

 

 

 

 

 

COP111 - 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

 

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

Course Outcome

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

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

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

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

Unit-1
Teaching Hours:30
Organizational Study
 

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

Text Books And Reference Books:

No essential references since it is a practical course

Essential Reading / Recommended Reading

No recommended references since it is a practical course

Evaluation Pattern

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

1. Project Report : 20 

2. Presentation and Viva: 25 

3. Attendance: 5 

(Total : 50 marks) 

COP131 - FINANCIAL ACCOUNTING - 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 revisits and strengthens fundamental accounting principles and processes, culminating in the preparation of the financial statements of a sole proprietorship business. It also introduces certain fundamental Indian Accounting Standards (Ind ASs), besides completing the accounting modules for partnership firms, i.e. discussing the accounting treatment for dissolution, amalgamation, and sale of partnership firms.

Course Outcome

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

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

CO3: Discuss and apply Ind ASs on Inventories; Revenue; Property, Plant and Equipment; and Investment Property

CO4: Prepare realization account

CO5: Demonstrate accounting for companies undergoing amalgamation and external reconstruction

CO6: Record accounting transactions on sale of partnership firm

Unit-1
Teaching Hours:12
Overview of Accounting Principles and Procedure
 

Introduction to accounting; Double-entry system; Ind AS 1: Financial statements, purpose, general features (true and fair view, going concern, accrual basis, materiality and aggregation, offsetting, frequency of reporting, comparative information, consistency);  Other assumptions and conventions (business entity, money measurement, conservatism), Basic accounting procedure: journal entries, ledgers, subsidiary books, cash book, capital and revenue expenditure/receipts, rectification of errors, trial balance, bank reconciliation statement

Unit-2
Teaching Hours:8
Preparation of financial statements for sole proprietors
 

Preparation of Statement of Profit and Loss and Balance Sheet: structure, contents; problems based on trial balance and adjustments

Unit-3
Teaching Hours:8
Fundamental Indian Accounting Standards
 

Ind AS 2 (Inventories): measurement—cost, cost formulas, net realisable value; recognition asan expense; basic problems

Ind AS 18 (Revenue): measurement; identification of transaction; sale of goods; rendering of services; interest, royalties and dividends; basic examples

Ind AS 16 (Property, Plant and Equipment): measurement at recognition; depreciation, depreciation method, change in method (Ind AS 8); derecognition; problems on the above

Ind AS 40 (Investment Property): recognition, measurement, transfers, disposals; basic problems

Unit-4
Teaching Hours:12
Dissolution of partnership firms
 

Accounting procedure for closing of books of account—journal entries, ledger accounts; piecemeal distribution, insolvency of partners, Garner Vs Murray rule, applicability in India, deficiency account, treatment of unrecorded assets and liabilities

Unit-5
Teaching Hours:10
Amalgamation of firms
 

Meaning and objectives; journal entries and ledger accounts to close the books of amalgamating firms; accounting treatment of assets and liabilities not taken over by the new firm; treatment of goodwill; opening entries in the books of the new firm; balance sheet of the new firm

Unit-6
Teaching Hours:10
Sale of partnership firm
 

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

Text Books And Reference Books:

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

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

Essential Reading / Recommended Reading

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

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

Evaluation Pattern

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

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

End Semester Examination (ESE)

50%

Mid Semester Examination (CIA-2)

25%

Continuous Internal 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. 

COP132 - BUSINESS ECONOMICS (2022 Batch)

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

Course Objectives/Course Description

 

This course is designed to familiarize students with the basic concepts of economics which are relevant to business. The application of theories and models, predominantly of micro economics to business decision making is the main focus of the course. A cursory knowledge of Macro economic factors impacting business is also given.

Course Outcome

CO1: Discuss the basic concepts of Economics applicable to business

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

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

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

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

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

Unit-1
Teaching Hours:4
Business Economics
 

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

Unit-2
Teaching Hours:8
Consumption Analysis
 

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

Unit-3
Teaching Hours:18
Demand and Supply(Market) Analysis
 

Demand (Determinants, Demand function), Law of Demand, Variations in demand, Supply (Determinants, Supply function), Law of Supply, Variations in Supply, Market equilibrium and changes in equilibrium (reference to product markets & factor markets), Interferencewith 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

 

                                          

Unit-4
Teaching Hours:10
Production Analysis
 

Production, Firm and Industry, Production function, Production runs or Periods (short run and long run), Production in the short run, Law of variable proportions, Production in the long run, Returns to scale (increasing, constant and decreasing returns to scale), Economies of scale and Diseconomies of scale, Factor Pricing: Rent, Wages, Interest and Profit.

Unit-5
Teaching Hours:10
Cost 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-6
Teaching Hours:10
Market Structure
 

Perfect Competition: Assumptions, price and output decisions. Equilibrium of the firm and the industry in the short and the long runs, including industry’s long run supply, producer surplus. Shut down point under perfect competition market, Monopoly: Behaviour of a monopolist in the short and the long run. Price discrimination by a monopolist-1st degree, 2nd degree and 3rd degree.

Text Books And Reference Books:

1. Dwivedi (2014): Essentials of Business Economics, Vikas Publishing House

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

3.     Maheshwari (2012): Managerial Economics, 3rd Edition, PHI

4.     HL Ahuja (2019), Business Economics, S Chand Publishing

Essential Reading / Recommended Reading

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

2. Atmanada (2014): Managerial Economics, 2nd Edition, Excel Books

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.

COP133 - 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: Discuss the various methods of inventory control and prepare a stock ledger

CO3: Apply different methods of remuneration and incentive systems in the calculation of wages and bonuses.

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

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

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

Unit-1
Teaching Hours:10
Introduction to Accounting
 

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

Unit-2
Teaching Hours:8
Materials
 

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

Unit-3
Teaching Hours:8
Labour
 

Meaning & classification of Labour- Attendance and payroll procedure- Time Keeping - Methods of Time Keeping - Time Booking – Records - Idle Time - Causes for Idle Time - Treatment of Idle Time – Overtime – Labour Turnover—Labour Remuneration - Features of Good Wage System –Remuneration system and incentive schemes-Time Wage System, Piece Rate System, Problems on Taylor’s Differential Piece Rate System, Halsey Premium Plan and Rowan Plan. (Problems)

Unit-4
Teaching Hours:10
Overheads
 

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

Unit-5
Teaching Hours:16
Methods of Costing
 

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

 Process Costing:Meaning and nature- Preparation of process Accounts- Normal Loss - Abnormal Loss/gain - (Including Inter-Process Profit and Equivalent Production) Preparation of Process Accounts and Joint and By-Products

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

Need for reconciliation- Reasons for difference in profits- Reconciliation- Re-modelling of financial books, Reconciliation for difference in profits, Method of reconciliation (Problems)

Text Books And Reference Books:

1.      Horngren T. Charles, Datar M. Srikant and Rajan V. Madhav. (2014) Cost Accounting: A Managerial Emphasis, 15th Edition, Prentice Hall publishers, Delhi

2.      Arora M N – (2012) A Text book of Cost & Management Accounting, Vikas Publishing, New Delhi

3.      Lal Jawahar, Srivastava Seema. (2013) Cost Accounting, 5thEdition, Tata Mcgraw-Hill, Delhi

Essential Reading / Recommended Reading

1.      Saxena V. K. (2014) Essentials of Cost Accounting, Sultan Chand and Sons, New Delhi

2.      Sharma &Shashi. K Gupta (2012) Cost & Management Accounting Kalyani Publishers

3.      Kishore. M. Ravi. (2014) Business Strategy and Strategic Cost Management, 1st Edition, Taxmann Publications, New Delhi

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.

COP134 - BUSINESS MANAGEMENT AND ORGANISATIONAL BEHAVIOUR (2022 Batch)

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

Course Objectives/Course Description

 

This paper intends to develop conceptual knowledge of Business management and Organizational Behaviour. The study approach enables students understand and analyze practical aspects of management and Organizational Behaviour to become skilled at the art of getting things done through people in a corporate business scenario.

Course Outcome

CO1: Discuss different schools of management thought

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

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

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

CO5: Device mechanisms to handle conflicts in the workplace

CO6: Discuss the models of organizational culture and communication

Unit-1
Teaching Hours:8
Introduction to Management & Managers
 

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

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

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

Unit-3
Teaching Hours:8
Motivation and Leadership
 

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

 

 

Unit-4
Teaching Hours:7
Group and Team Dynamics
 

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

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

Unit-5
Teaching Hours:7
Power, Politics & Conflicts at Work
 

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

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

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

Unit-6
Teaching Hours:7
Organizational Culture & Communication
 

Organizational Culture, Types of Organizational Culture, Organization Cultural Models – Edger Schein, Robert Cooke, Hofstede Model, Communicating with Emotional Intelligence, Effective Interpersonal Communication, Cross-cultural Communication - Lewis Model, Organizational Development

Text Books And Reference Books:

1.  Koontz. (n.d.). Principles Of Management. India: Tata McGraw Hill Education.

2. Smith, Paul., Yellowley, Windy & McLachlan, Christopher. (2020) Organisation Behaviour: Managing People in Dynamic Business Organisations, Taylor & Francis

3.  Ashwathappa, K (2016). Organisation Behaviour, Himayala Publishing House

4.  Stephen P.Robbins, M. C. (2012). Management (11th ed.). New Jersey: Pearson Education Inc.

Essential Reading / Recommended Reading

1.      Bansal, R. (2014). Stay Hungry Stay Foolish. Ahmedabad: The Centre for Innovation, Incubation and Entrepreneurship, Indian Institute of Management.

2.      Beasley, N. I. (2012). Inside Coca-Cola: A CEO's Life Story of Building the World's Most Popular Brand. St. Martin's Griffin.

Evaluation Pattern

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.

COP161A - 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.

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). microDomination: How to leverage social media and content marketing to build a mini-business empire around your personal brand, Wiley

Evaluation Pattern

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

CIA (Overall): 45 marks

Attendance: 5 marks

Total: 50 Marks

COP161B - 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 behaviors: Smoking, Alcoholism and substance abuse.

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

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

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

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

Unit-3
Teaching Hours:10
Lifestyle Management
 

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

Text Books And Reference Books:

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

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

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

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

Essential Reading / Recommended Reading

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

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

Evaluation Pattern

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

CIA (Overall): 45 marks

Attendance: 5 marks

Total: 50 Marks

ENG121 - ENGLISH - I (2022 Batch)

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

Course Objectives/Course Description

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

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

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

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

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

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

Course Outcome

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

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

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

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

Unit-1
Teaching Hours:6
language
 

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

 

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

Unit-2
Teaching Hours:6
unit 2
 

1. Why We Travel-Pico Iyer

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

 

Unit-2
Teaching Hours:6
language
 

sentence fragments, dangling modifiers, faulty parallelism,

Unit-3
Teaching Hours:6
language
 

Note taking

Unit-3
Teaching Hours:6
unit 3
 

1. Thinking Like a Mountain

By Aldo Leopold

2. Short Text: On Cutting a Tree

By Gieve Patel

Unit-4
Teaching Hours:6
language
 

Paragraph writing

Unit-4
Teaching Hours:6
unit 4
 

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

By Rev Dr Tveit

 

2. Poem: Holy Willie's Prayer

By Robert Burns

Unit-5
Teaching Hours:6
unit 5
 

1. The Story of B24

By Sir Arthur Conan Doyle

 2. Short Text: Aarushi Murder case 

 

Unit-5
Teaching Hours:6
Language
 

Newspaper report

Unit-6
Teaching Hours:6
Language
 

Essay writing

Unit-6
Teaching Hours:6
unit 6
 

1.Long text:My Story- Nicole DeFreece

 

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

 

Unit-7
Teaching Hours:6
unit 7
 

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

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

Unit-7
Teaching Hours:6
Language
 

Paraphrasing and interpretation skills

Unit-8
Teaching Hours:3
visual text
 

Visual Text: Before the Flood

Text Books And Reference Books:

ENGlogue 1

Essential Reading / Recommended Reading

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

Evaluation Pattern

CIA 1=20

CIA 2=50 

CIA 3= 20 

ESE= 50 marks online and 50 marks written exam

FRE121 - FRENCH (2022 Batch)

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

Course Objectives/Course Description

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

Course Outcome

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

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

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

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

o   Salutation

o    Getting acquainted with people

o    Introducing oneself

o    Excusing oneself

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

o   Expressing one’s tastes

o   Speaking about one’s plans

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

o   Asking  someone to do something

o   Asking politely

o   speaking about past actions

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

o   proposing, accepting, refusing an invitation

o   Indicate the date

o   Fixing an appointment

o   asking and specifying time

Unit-6
Teaching Hours:7
Bonne Idee
 

o   Expressing one’s positive and negative point of view                 

o   finding out rates

o   asking about quantity

o   expressing quantity

Text Books And Reference Books:

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

Essential Reading / Recommended Reading

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

 

Evaluation Pattern

Assessment Pattern

CIA (Weight)

ESE (Weight)

CIA 1 – Quiz/ self-introduction and introducing someone

10%

 

CIA 2 – Mid Sem Exam

25%

 

CIA 3 –  poster making / Role play

10%

 

Attendance

05%

 

End Sem Exam

 

50%

Evaluation Pattern:

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

 

 

 

GER121 - GERMAN (2022 Batch)

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

Course Objectives/Course Description

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

 

Course Objectives:

·       To achieve language proficiency skills on the basic level

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

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

     To develop the ability to formulate basic questions

 

 

     

 

Course Outcome

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

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

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

CO4: Write simple phrases related to personal details.

Unit-1
Teaching Hours:8
Guten Tag
 

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

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

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

Unit-3
Teaching Hours:8
In Hamburg
 

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

Unit-4
Teaching Hours:7
Guten Appetit
 

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

Unit-5
Teaching Hours:7
Tag für Tag
 

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

Unit-6
Teaching Hours:7
Zeit mit Freunden
 

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

Text Books And Reference Books:

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

Essential Reading / Recommended Reading

 

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

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

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

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

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

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

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

Evaluation Pattern

Assessment Pattern

CIA (Weight)

ESE (Weight)

CIA 1 – Quiz / Introduction

10%

 

CIA 2 –Mid Sem Exam

25%

 

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

10%

 

Attendance

05%

 

End Sem Exam

 

50%

Total

50%

50%

HIN122 - HINDI (2022 Batch)

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

Course Objectives/Course Description

 

Course Description: 

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

 

Course Objectives:

 

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

 

Course Outcome

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

CO2 : Enhance the translation skills.

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

CO4: Improve the writing skills through business correspondence.

Unit-1
Teaching Hours:15
Hindustani Music
 

Gazal Ki Parampara and Pramukh kalakar

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

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

Level of knowledge: Analytical

Unit-2
Teaching Hours:10
Translation- practice
 


                  

Translation-Practice English to Hindi and vise- versa

Level of knowledge:Basic                                           

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

Vyavasaik Patra Vyavhar (Business letters)                                

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

Level of knowledge: Conceptual

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

Utbhav,Vikas aur paramparaein

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

Text Books And Reference Books:

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

1. Abhinav Patra-Vyavahar -Dr.Paramanand Gupta

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

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

4. Anuvad Vignan By Bholanath Tiwari

Evaluation Pattern

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

CIA-2(Mid semester examination)-50 marks

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

End sem examination-50 marks

JAP121 - JAPANESE (2022 Batch)

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

Course Objectives/Course Description

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

Course Outcome

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

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

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

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

 

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

 

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

 

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

 

Unit-5
Teaching Hours:9
Kanji
 

·    Identifying, reading, and writing 50 Kanji                 

Text Books And Reference Books:

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

Essential Reading / Recommended Reading

NHK website

Evaluation Pattern

Assessment Pattern

CIA (Weight)

ESE (Weight)

CIA 1 – Situational conversations

10%

 

CIA 2 – Mid Sem Exam

25%

 

CIA 3 – Reading comprehension, Puzzles/Riddles/Problems

10%

 

Attendance

05%

 

End Sem Exam

 

50%

Evaluation Pattern:

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

 

 

 

KAN122 - KANNADA (2022 Batch)

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

Course Objectives/Course Description

 

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

 

Course Outcome

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

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

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

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

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

Unit-1
Teaching Hours:15
Kannada Sahitya Samakshama
 

1.      Vachanagalu

(a) Devaradasimayya

(b) Basavanna

(c) Allamaprabhu

(d) Akkamahadvi

(e) Gajesha Masaniyya

(f) Aydakki Lakkamma

2.      Keerthanegalu

(a)    Purandaradasa

(b)   Kanakadasa

3.      B.M.Srikantiah- Kariheggadeya Magalu 

4.      Mumbai Jataka- G.S. Shivarudrappa

 

Unit-2
Teaching Hours:15
Selected Short Stories
 

1. Chappaligalu- Sa Ra Abubakar

2. Mandannana Marriage- Poornachandra Tejaswi

3. Giliya Kathe- Ravindranatha Tagore

4. Dheerakumara- Janapada Kathe

 

Unit-3
Teaching Hours:15
Language Skills
 

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

2.      Usage of alphabets in different contexts:  

3.      l & L

4.      a  & H

5.      n & N

6.      Hrasva and Deergha  alphabets

7.    Ottaksharas

 

Text Books And Reference Books:

 

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

 

 

 

Essential Reading / Recommended Reading

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

2.      Sharanara Anubhava Sahitya- H. Thipperudraswamy

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

4.      Basavanna: M. Chidananda Murthy

5.      Kanaka Kirana: Ka.Ta. Chikkanna

6.      Kannada Sanna Kathegalu: G.H. Nayak

Evaluation Pattern

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

CIA-2 Mid Semester Exams (50 Marks)

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

End Semester Exams ( 50 Marks) 

KOR121 - KOREAN (2022 Batch)

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

Course Objectives/Course Description

 

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

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

 Course Objective:

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

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

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

●        Korean culture is introduced in each lesson.

 

Course Outcome

CO1: Able to speak the language

CO2: Able to listen to short dialogues

CO3: Able to read texts

CO4: Able to write simple sentences / dialogues

CO5: Fanmiliar with Korean culture in some aspects

Unit-1
Teaching Hours:9
Introductory lessons
 

Hangeul 1: Recognition and Identification of vowels and Consonants

Hangeul 2: Reading and writing of syllables and short words

Hangeul 3: Reading of single final consonants

                   and double final consonants

Hangeul 4: Some useful expressions before preparatory lessons begin

Unit-2
Teaching Hours:12
Preparatory lessons
 

Preparatory I: Self introduction, Introducing another person

                       Grammar (to be-am, is, are)

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

                        Grammar (This/That/What is this?)

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

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

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

                          Grammar (Subject marker/Place marker/Where)

Unit-3
Teaching Hours:12
Core lessons
 

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

                Reading & speaking/Listening & speaking

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

Lesson 2: Talking about daily routines

                Reading & speaking/ Listening & speaking

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

                Time marker/Place marker)

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

                Reading & speaking /Listening & speaking

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

Unit-4
Teaching Hours:12
Core lessons
 

Lesson 4: Talking about past events

                Reading & speaking/Listening & speaking

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

                Irregular verbs/adjectives)

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

                 Reading & speaking/Listening & speaking

                 Grammar (Words for location)

Lesson 6: Asking how to use public transportation

                Reading & speaking/Listening & speaking

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

Text Books And Reference Books:

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

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

3.     Korean Culture 77

 

Essential Reading / Recommended Reading

-

Evaluation Pattern

Assessment Pattern

CIA (Weight)

ESE (Weight)

CIA 1 – Assignments

10%

 

CIA 2 – Mid Sem Exam

25%

 

CIA 3 –  Viva - testing of language skills

10%

 

Attendance

05%

 

End Sem Exam

 

50%

Evaluation Pattern:

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

 

 

 

SPA121 - SPANISH (2022 Batch)

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

Course Objectives/Course Description

 

Course description:

To teach verbal communication through grammar, vocabulary and exercises.

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

Teaching of language for dialogue writing in given situation presenting oneself

To talk about daily routine

Telling the time

Comprehension

Speaking skills

Course Outcome

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

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

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

CO4: To express themselves and comprehend through dialogues.

CO5: To answer questions, give and take orders.

Unit-1
Teaching Hours:10
Unit 1
 

Reflexive verbs

Conjugations

Uses: sentences

Daily routine

Telling time

Unit-2
Teaching Hours:10
Unit 2
 

Dialogue Writing

In the cafeteria

At the restaurant

In the class

At the bus station, etc.

Unit-3
Teaching Hours:10
Unit 3
 

Irregular verb conjugation

Uses: sentences

Conditional tense for being more courteous and polite

Unit-4
Teaching Hours:8
Unit 4
 

Uses of auxiliary verbs

Conjugation

Sentences

Unit-5
Teaching Hours:7
Unit 5
 

Gerunds

Uses

Conjugation

Auxiliary verbs for gerunds

Text Books And Reference Books:

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

Essential Reading / Recommended Reading

**

Evaluation Pattern

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

COP212 - 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 a greater sense of what it means to be in a community and act with integrity

CO2: Able to identify community needs

CO3: Demonstrate skills and knowledge learned

CO4: Demonstrate flexibility and adaptability in working with community issues

CO5: Display competence and comfort when interacting with diverse groups

Unit-1
Teaching Hours:30
Service learning
 

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

Text Books And Reference Books:

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

Essential Reading / Recommended Reading

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

Evaluation Pattern

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

1. Project Report : 20 

2. Presentation and Viva: 25 

3. Attendance: 5 

 

(Total : 50 marks)  

COP231 - FINANCIAL ACCOUNTING - II (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 focuses on accounting for special transactions such as consignment and joint ventures, hire purchase and instalment systems, and insurance claims, with reference to the relevant Indian Accounting Standards (Ind. ASs), wherever applicable. Substantial modules have also been dedicated to accounting for branches, including foreign branches, and not-for-profit organizations.

Course Outcome

CO1: Analyze accounting transactions in special cases such as consignment and joint ventures

CO2: Apply Ind ASs on Leases

CO3: Analyze accounting treatments for insurance claims

CO4: Reconcile branch and head office accounts

CO5: Prepare financial accounts for Not-for-profit organizations

CO6: Discuss the recent trends in accounting

Unit-1
Teaching Hours:10
Consignment and joint ventures
 

Meaning of consignment account, distinction between consignment and sale, accounting for consignment transactions and events in the books of the consignor, valuation of stock, goods invoiced above cost, abnormal loss, normal loss, commission, return of goods from the consignee, advance by the consignee vs. security against the consignment

Meaning of joint venture, features of joint venture account, distinction of joint venture account with partnership, methods of maintaining joint venture accounts

Unit-2
Teaching Hours:10
Hire purchase and Installment system
 

Meaning; difference between hire purchase and installment 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, 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, journal entries and ledger accounts in the books of installment purchaser and installment buyer

Unit-3
Teaching Hours:6
Insurance claims
 

Introduction, need, loss of stock policy, preparation of statement of cost of goods sold, preparation of statement to ascertain value of stock on the date of fire, treatment of salvage value, valuation of stock prior to date of fire, calculation of G.P. ratio when it is not given, treatment of Average Clause, treatment of abnormal items

Unit-4
Teaching Hours:20
Branch Accounts
 

Introduction, inland branches, dependent branch, 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, accounting for foreign branch, relevant provisions of Ind AS 21 (The Effects of Changes in Foreign Exchange Rates)

Unit-5
Teaching Hours:10
Not-for-profit organizations
 

Introduction to concept of not-for-profit organizations, explanation of nature of receipts and payments, preparation of Receipt and Payments Account and Income and Expenditure Account, Preparation of Balance Sheet

Unit-6
Teaching Hours:4
Recent trends in accounting
 

Forensic Accounting, HR Accounting, Inflation Accounting, Carbon Accounting

Green Accounting

Text Books And Reference Books:

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

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

Essential Reading / Recommended Reading

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

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

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.

COP232 - 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 which 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 solutions to transport and assignment problems

CO2: Apply elementary calculus in economics and commerce

CO3: Discuss mathematical concepts related to finance

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

CO5: Analyze and predict the data using correlation and regression

CO6: Understand concept of probability and distribution of data

Unit-1
Teaching Hours:10
Linear Programming
 

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

Unit-2
Teaching Hours:12
Elementary calculus
 

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

Unit-3
Teaching Hours:8
Mathematics of Finance
 

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

Unit-4
Teaching Hours:12
Descriptive Statistics
 

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

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

Unit-5
Teaching Hours:10
Correlation and Regression
 

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

Unit-6
Teaching Hours:8
Probability
 

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

Text Books And Reference Books:

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

2.D. C. Sancheti and V. K. Kapoor, “Business Mathematics”, 11th Edition. New Delhi, Sultan Chand & Sons, 9788180545382, 2012.

3.N. G. Das and J. K. Das, “Business Mathematics and Statistics”, 1st Edition, McGraw Hill India, 9780071333399, 2011.

4.J. K. Sharma, “Business Statistics”, 1st Edition, Vikas Publications, 9789325976177, 2014

5.J. K. Sharma, “Business Mathematics”, 1st Edition, Ane Books India, 9788180522475, 2007.

Essential Reading / Recommended Reading

1.Andre Francis, “Business Mathematics and Statistics”, 6th Edition, Thomson Learing, 1844801284, 2004.

2.S. P. Gupta, “Statistical Methods”, 43rd Edition, Sultan Chand, New Delhi, 9788180549892, 2014.

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

4.Asim Kumar Manna, “Business Mathematics”, 1st Edition, McGraw Hill Education, 9789353160807, 2018.

5.G. R. Veena and Seema Sambargi, “Business Mathematics and Statistics”, 1st Edition, I. K. International Publishing House, 9789282332428, 2013.

Evaluation Pattern

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.

COP233 - FINANCIAL MARKETS AND SERVICES (2022 Batch)

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

Course Objectives/Course Description

 

Introduce students to the structure of Indian Financial system and provide an overview of various financial services and functioning of financial markets

Course Outcome

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

CO2: Discuss the functioning of money markets and capital market

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

CO4: Analyze the performance of mutual fund investment

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

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

Unit-1
Teaching Hours:4
Financial System
 

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

Unit-2
Teaching Hours:8
Money Market and Capital Market
 

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

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

Unit-3
Teaching Hours:12
Primary Market and Secondary Market
 

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

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

Unit-4
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-5
Teaching Hours:8
Financial Services
 

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

Credit Rating:Introduction, Regulatory framework, Credit rating agencies, Rating process and methodology, Rating symbols.

Venture capitalFinancing and factoring services, Meaning and process, Forfeiting services.

Unit-6
Teaching Hours:8
Financial Institutions
 

Commercial banking, introduction, its role in project finance and working capital finance, Development Financial institutions (DFIs), Overview and role in Indian economy, Life and non-life insurance organizations in India, Nonbanking financial companies (NBFCs), Micro Finance institutions-banking, Non-banking and Regulatory institutions.

Text Books And Reference Books:

1.M Y Khan, Indian Financial System 2019, McGraw Hill

2.E. Gardon& K. Natarajan: Financial Markets & Services.2014, Himalaya Publishing House, Mumbai

3.Meir Kohn: Financial Institutions and Markets 2015, Tata McGraw Hill

4.Vasanthadesai: The Indian Financial System 2016, HPH

Essential Reading / Recommended Reading

1. Jones Rabk J., Fabozzi Frank J. and Modigliani Franco. (2013) Foundations Of Financial Markets and Institutions, 3rd edition, Pearson

2. N Varshney& D K Mittal: Indian Financial System 2011, Sulthan Chand & Sons

3. Machiraju H.R. (2012) Merchant Banking, 4th edition, New Age International Ltd

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.

COP234 - MANAGEMENT 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 aims to provide conceptual understanding of Management Accounting techniques and practices for business analysis and decision making

Course Outcome

CO1: Discuss the role of management accounting information in assisting management in undertaking planning, performance measurement, controlling, and decision-making

CO2: Apply cost-volume-profit techniques to determine optimal managerial decisions

CO3: Design and prepare budgets and explain their use in planning and control

CO4: Apply the techniques of standard Costing and Variance Analysis for effective managerial decision making

CO5: Identify different responsibility centers

CO6: Determine product costs under Activity Based Costing system

Unit-1
Teaching Hours:5
Management Accounting
 

Definition, Nature, Scope, Function and Principles of Management Accounting, Management Accountant - Position, Roles and Responsibilities, Methods of identifying costs and cost behaviour

Unit-2
Teaching Hours:15
Decision Making Techniques
 

Relevant cost analysis, Concept of opportunity costs, Cost Volume Profit (CVP) analysis, Breakeven point, Margin of safety, Contribution to sales ratio, Profit volume graphs, Profit target, Pricing decisions, Price strategies, Make or buy and other short-term decisions, limiting factor analysis for a multi-product company that has limited demand for each product and one other constraint or limiting factor, dealing with risk and uncertainty in decision making

Unit-3
Teaching Hours:10
Budgetary Control
 

Budgeting for planning and control, Preparation of various types of budgets, advantages and limitations, Budgetary control reports to management, zero base budgeting, Performance budgeting, Interpretation and use of budget statements and budget variance

Unit-4
Teaching Hours:10
Standard Costing and Variance Analysis
 

Principles of standard costing, Preparation of standards for the variable elements of cost - Material, Labour, Variable overheads, Variances - Materials - total, price and usage, Labour - total, rate and efficiency, Variable overheads - total, expenditure and efficiency, Sales - Sales Price and Sales volume contribution

Unit-5
Teaching Hours:8
Responsibility Accounting
 

Introduction, Responsibility reporting, Centers of control, Benefits, Implementation of responsibility accounting, Measuring managerial performance

Unit-6
Teaching Hours:12
Specialist Cost and Management Accounting Techniques
 

Activity Based Costing (ABC), ABC Vs. Traditional methods of overhead absorption, Target costing, Life cycle costing in manufacturing and service industries, Throughput accounting, Throughput accounting ratio (TPAR), Environmental accounting

Text Books And Reference Books:

1.   Khan and Jain (2013) Management Accounting 3rd edition Tata McGraw-Hill

2.  M N Arora (2012) A Text Book of Cost & Management Accounting, 10th Edition, Vikas Publishing, New Delhi

3.  Pandey IM (2018) Management Accounting, (5th Revised Edition) Vikas Publication

4.   Sharma and Shashi. K Gupta (2012) Cost & Management Accounting Kalyani Publishers

Essential Reading / Recommended Reading

1. Saxena &Vashist (2012) Advanced Cost & Management Accounting 4th Edition, Sultan Chand & Son

2. Horngreen & Sundlem (2010) Introduction to Management Accounting

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.

COP262A - 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,New Delhi.

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.

Essential Reading / Recommended Reading

1.Sharma, J.P., Corporate Governance, Business Ethics & CSR, Ane Books Pvt Ltd, New Delhi.

2.Sharma, J.P., Corporate Governance and Social Responsibility of Business, Ane Books Pvt. Ltd, New Delhi.

Evaluation Pattern

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

CIA (Overall): 45 marks

Attendance: 5 marks

Total: 50 Marks

COP262B - MACRO ECONOMICS (2022 Batch)

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

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 National income

CO2: Discuss alternative theories of Employment and output

CO3: Explain the various concepts of international trade

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

Unit-1
Teaching Hours:6
Introduction to Macroeconomics and National Income
 

Meaning, Nature, Meaning, Nature, Scope, Importance, and Limitation of Macroeconomics. Difference between Micro and Macro Economics

National Income and its aggregates. Estimation using different methods.

Unit-2
Teaching Hours:8
Consumption, Saving and Investment and Theory of Employment
 

Meaning of Consumption Function, Average and Marginal Propensity to Consume,Saving- concept & Determinants, Investment- Meaning & Types, Determinants

Say’s Law of Market, Classical Theory of Employment, Criticism by Keynes on Classical Theory, Keynesian Theory of Employment.                                                                        

Unit-3
Teaching Hours:8
International Trade, Capital Flows, and Currency Exchange Rates
 

International Trade, Trade and Capital Flows: Restrictions and Agreements, The Balance of Payments, Trade Organizations, The Foreign Exchange Market, Currency Exchange Rate Calculations, Exchange Rate Regimes, Exchange Rate, International Trade & Capital Flows

Unit-4
Teaching Hours:8
Macroeconomic Objectives, Policies and Money and Price level
 

Money- Definition and Functions, Quantity Theory of Money - Cash balance approach, Inflation and Deflation: Inflation - Meaning and Measurement

Causes, Types, Demand Pull and Cost Push Inflation, Effects of Inflation

Measures to control Inflation, Deflation- Meaning, Causes and Consequences

Macroeconomic Objectives, Monetary Policy- Meaning and Definitions, Instruments, Advantages, and Limitations,

Fiscal Policy- Meaning and Definitions, Instruments and Advantages, Relationship between monetary and fiscal policy, Implementation of Fiscal Policy

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

Essential Reading / Recommended Reading

1.      Duflo, Esther., & Banerjee, Abhijit. (2019) Good Economics for Hard Times, Public Affairs, Newyork

2. Sharma, Ruchir. (2020) The 10 rules of Successful Nations, W. W. Norton & Company

Evaluation Pattern

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

CIA (Overall): 45 marks

Attendance: 5 marks

Total: 50 Marks

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

 

 

 

COP311 - ENTREPRENEURSHIP (2021 Batch)

Total Teaching Hours for Semester:45
No of Lecture Hours/Week:3
Max Marks:50
Credits:2

Course Objectives/Course Description

 

The course aims to provide conceptual and experiential understanding of Entrepreneurship.  The course is designed as a broad overview of entrepreneurship, including identifying a winning business opportunity, gathering funding for and launching a business, growing the organization and harvesting the rewards.

Course Outcome

CO1: Discuss the basic concepts and conceptual basis of Entrepreneurship

CO2: Discuss the essentials skills required for an Entrepreneur

CO3: Learn and prepare a business plan for a prospective business venture

CO4: Plan the sources of funds, considering the relative merits and demerits of each source

CO5: Design a growth strategy for start ups and discuss the essentials to launch a new venture

CO6: Design a growth strategies for a new venture and discuss the harvesting rewards of Entrepreneurship

Unit-1
Teaching Hours:4
Introduction to Entrepreneurship
 

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

Unit-2
Teaching Hours:4
The Entrepreneur
 

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

Unit-3
Teaching Hours:6
Business Opportunity Identification
 

Business ideas, methods of generating ideas, and opportunity recognition.

Unit-4
Teaching Hours:8
Preparing a Business Plan
 

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

Unit-5
Teaching Hours:6
Financing the New Venture
 

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

Unit-6
Teaching Hours:6
Launching the New Venture
 

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

Unit-7
Teaching Hours:5
Managing Growth in New Venture
 

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

Unit-8
Teaching Hours:6
Harvesting Rewards
 

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

Text Books And Reference Books:

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

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

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

4. Peter Thiel . (2014) Zero to One: Notes on Startups, or How to Build the Future

5. Chris Guillebea.(2012).The $100 Startup

Essential Reading / Recommended Reading

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

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

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

4. Robert D Hisrich . (2018). Entrepreneurship (10th ed.) New Delhi: McGraw Hill Education

5. Kanth Miriyala and Reethika sunder (2013). Entrepreneur 5 P.M. to 9 A.M . Rupa Publication: India

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 – 50 marks (2 hours duration)

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

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

COP331 - MARKETING MANAGEMENT (2021 Batch)

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

Course Objectives/Course Description

 

Designed to familiarize students with basic concepts of marketing and the need & techniques of marketing.

Course Outcome

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

CO2: Develop skills in organizing for effective marketing and in implementing the market planning process

CO3: Develop an insight and knowledge base of the various underlying concepts driving marketing strategies

CO4: Apply concepts, theories, models, and tools in developing 4P?s of marketing

CO5: Describing the Marketing Research and MIS

Unit-1
Teaching Hours:12
Introduction
 

Nature and scope of marketing- Importance of marketing as a business function -Marketing concepts, Selling V/S marketing - Marketing Environment – Marketing department - Marketing outsourcing 7 P’s of marketing.

Unit-2
Teaching Hours:10
Markets and Segmentation
 

Meaning of Market: Various types of markets and their characteristics. Concept of market segmentation and its Importance - bases for market segmentation. Target marketing and positioning-types of positioning - product differentiation.

Unit-3
Teaching Hours:8
Concept of product
 

Consumer and Industrial goods -product planning and development packaging - role and functions - Brand name and Trademark - after sale service - product life cycle concept. Importance of price in the marketing mix, factor affecting price of a product / service.

Unit-4
Teaching Hours:6
Marketing / Distribution Channels
 

Concept and role - types of distribution channels - Factors affecting choice of a distribution channel - Retail Marketing-types - Promotion: Methods of promotion - optimum promotion mix,  Social Marketing, Social Media Marketing & It’s effectiveness

Unit-5
Teaching Hours:6
Customer
 

Meaning and importance, customer value and satisfaction, meaning and methods, retaining customers - customer profitability-customer relation management.

Unit-6
Teaching Hours:4
Consumer Behavior
 

Nature, scope & significance of consumer behavior - factors affecting consumer behavior- customer loyalty, life styles, consumer insights.

Unit-7
Teaching Hours:4
Salesmanship & Selling Process
 

Salesman - qualities of successful salesman - functions of a salesman - selling process.

Unit-8
Teaching Hours:6
Advertising & Publicity
 

Meaning - importance of advertising -advertising media - ethics of good advertising, Publicity- Meaning, Best practices, Types of Publicity, Publicity Techniques.

Unit-9
Teaching Hours:4
Marketing Research & MIS
 

Meaning - steps involved in marketing research- areas of marketing research. Marketing Information System (MIS): Need, Importance - Elements of good MIS - components of MIS, Experiential Marketing, Postmodern Marketing, Big data Analytics and its use in Marketing process, Marketing sustainability and ethics.

Text Books And Reference Books:

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

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

3. MKTG- A South Asian Perspective with coursemate by Charles W. Lamb,  Joe F. Hair, Dr. Dheeraj Sharma, Carl McDaniel .Cengage publication

Essential Reading / Recommended Reading

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

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

3. Mohammad Amanatuallh: Principles of Modern Marketing, Kalyani Publications, New Delhi.

4. Dr. C. N. Sontakki: Marketing Management, Kalyani Publications, New Delhi.

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. 

COP332 - HUMAN RESOURCES MANAGEMENT (2021 Batch)

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

Course Objectives/Course Description

 

This course is designed to highlight the importance of HRM in organizations and familiarize students with the process & mechanism of managing human resources students with the concepts & application f human resource practices followed in organisations.

Course Outcome

CO1: Explain the importance of human resources and their effective management in organizations

CO2: Demonstrate meanings of terminology and tools used in managing employees effectively

CO3: Analyze the key issues related to administering the human elements such as motivation, compensation, appraisal, career planning, diversity, ethics, and training

CO4: Develop an understanding of the challenges of human resources management

CO5: Describe about Strategic Human Resource Management and Emerging trends in Human Resources Management

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

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

Unit-2
Teaching Hours:10
Meeting Human Resource Requirements
 

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

Unit-3
Teaching Hours:10
Training and developing Employees
 

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

Unit-4
Teaching Hours:10
Motivation and leadership
 

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

Unit-5
Teaching Hours:10
Labour Relations
 

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

Unit-6
Teaching Hours:10
Recent Challenges in HR
 

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

Text Books And Reference Books:

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

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

Essential Reading / Recommended Reading

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

2. Dr. C.B Gupta Human Resource Management

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. 

COP333 - FINANCIAL MANAGEMENT - 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 the course is to make the students familiar with the various techniques of Financial Management which is being applied in the industry.

Course Outcome

CO1: Explain the essential principles of Financial Management

CO2: Forecast a firm?s financial needs and design optimum capital structure for business undertakings

CO3: Estimate the optimum working capital requirements and formulate strategies to manage working capital

CO4: Evaluate alternative investment proposals by applying capital budgeting techniques and select the most profitable proposal

CO5: Apply effective investment, financing and dividend decisions to maximise shareholders wealth

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, Overview of Indian Financial System

Unit-2
Teaching Hours:16
Capital Budgeting
 

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

Unit-3
Teaching Hours: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, 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, Features of an optimal capital structure, EBIT -EPS Analysis, Introduction to Capital structure theories, Concept of Business and Financial Risk, Operating Leverage, Financial Leverage, Combined Leverage-suitability of Leverages for different business situations, Concept of Trading on Equity.

Unit-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 Requirements.

Unit-6
Teaching Hours:8
Dividend Policy
 

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

Text Books And Reference Books:

1. Financial Management M. Y. Khan Tata McGraw-Hill Education, 20014

2. Pandey, I. M.: Financial Management; Vikas Publishing House, New Delhi, 20015

      3.Chandra, Prasana: Financial Management; Tata McGraw Hill, New Delhi, 2012.

Essential Reading / Recommended Reading

1. Financial Management: Theory & Practice Eugene Brigham, Michael Ehrhardt Cengage Learning, 2013

2. Financial Management Carlos Correia, David K. Flynn, Enrico Uliana Michael Wormald Juta and Company Ltd, 2007

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. 

COP334 - ADVANCED FINANCIAL ACCOUNTING - I (2021 Batch)

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

Course Objectives/Course Description

 

This course builds on learners’ knowledge in Financial Accounting—I and II by providing them with an overview of the legal requirements for the presentation of financial statements for companies incorporated under the Companies Act, 2013.  Further, it extends their knowledge of accounting for the issue of shares and debentures by a company by acquainting them with the principles and practices governing the accounting for specific related corporate processes, namely:  alteration of share capital, redemption of preference shares and debentures, underwriting of shares, and the valuation of goodwill and shares.

Course Outcome

CO1: Discuss and apply the legal requirements for the presentation of financial statements for companies incorporated in India

CO2: Prepare the Statement of Profit and Loss and the Balance Sheet of a company in the prescribed legal format, along with the applicable Notes to Accounts, on the basis of a Trial Balance and accompanying year-end adjustments

CO3: Discuss the circumstances underlying the various mechanisms employed for the alteration of the share capital of a company, and record accounting entries effecting the same

CO4: Record accounting entries on the redemption of preference shares and debentures

CO5: Compute and account for the liability and commission of underwriters of shares

CO6: Discuss and apply principles and practices governing the valuation of goodwill and shares

Unit-1
Teaching Hours:15
Preparation of financial statements for companies
 

Meaning of financial statements; form and contents of Statement of Profit and Loss and Balance Sheet as per Schedule III to the Companies Act, 2013; general instructions for their preparation along with Notes to Accounts; problems based on Trial Balance and common year-end adjustments/ rectifications

Treatment of taxes deducted at source, advance payment of tax, and provision for taxation

Treatment of interim and final dividend, and corporate dividend tax; meaning of capital and revenue reserves; rules for declaration of dividend out of reserves; simple problems

Computation and treatment of managerial remuneration, including computation of net profit under Section 198 of the Companies Act, 2013

Unit-2
Teaching Hours:15
Alteration of share capital
 

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

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

Unit-3
Teaching Hours:12
Redemption of preference shares and debentures
 

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

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

Unit-4
Teaching Hours:6
Underwriting of shares
 

Meaning; statutory provisions, including relevant SEBI guidelines; types of underwriting; marked and unmarked applications; computation of gross liability, commission, and net liability; entries in the books of the company and the underwriters

Unit-5
Teaching Hours:12
Valuation of goodwill and shares
 

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

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

Text Books And Reference Books:

1. Jain, S.P. and K.L. Narang. Corporate Accounting (2020). New Delhi: Kalyani Publishers.

2. Anil Kumar, Rajesh Kumar (2020). Corporate Accounting. Mumbai: Himalaya Publishing House /Student Edition

3. M.C. Shukla, T.S. Grewal & S.C. Gupta (2020). Advanced Accountancy. New Delhi: S. Chand & Company Ltd.

     4. Mukerjee, Hanif, Modern Accountancy (2020).New Delhi: Tata McGraw Hill.

Essential Reading / Recommended Reading

1. The Institute of Chartered Accountants of India – Company Accounts (IPCC study material)

2. Dr. Maheshwari S.N & Dr.Maheshwari S.K (2020). Advanced Accountancy Vol.1, Vol.-2. NewDelhi: Vikas Publishing House Pvt.Ltd

3. R.L. Gupta & M. Radhaswamy (2020). Advanced Accountancy. New Delhi: Sultan Chand & Sons.

      4. M. A. Arulanandam & K. S. Raman – Advanced Accountancy

Evaluation Pattern

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