Syllabus for
Master of Commerce (International Finance)
Academic Year  (2022)

CO1: Understand the basic concepts of financial accounting, cost accounting and management accounting.

CO2: Apply the principles and tools of financial accounting in the preparation and presentation of financial statements.

CO3: Construct, analyse and interpret financial statements and judge the financial performance and position of businesses.

CO4: Develop analytical abilities to understand and face business situations.

CO5: Evaluate various decision-making tools and their application.

CO6: Develop the ability to take various accounting decisions relating to business.

CO1: Explain the essential principles of Financial Management.

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

CO3: Understand and analyse the risks attached to capital budgeting decisions.

CO4: Estimate the optimum working capital requirements and formulate strategies to manage working capital. Apply effective investment, financing and dividend decisions to maximise shareholders wealth.

CO5: Evaluate alternative investment proposals by applying capital budgeting techniques and select the most profitable proposal.

CO6: Apply effective investment, financing and dividend decisions to maximise shareholders wealth.

CO1: Acquire an understanding of the functioning of international financial markets and the role of financial institutions within the economic system

CO2: Apply critical thinking skills to understand the integration of the Indian economy with other economies of the world

CO3: Exhibit an understanding of Global Governance of Financial Systems

CO4: Understand the International Legal Framework for International Financial Regulations

CO5: Explore the integration and implications of International financial markets and instruments

CO1: Develop an understanding of the various economic principles for critical thinking and decision making

CO2: Describe the demand and supply changes and how it affects the choices of a rational consumer

CO3: Explain the relationships between production, cost and revenue in business operations

CO4: Integrate the concept of price and output under various market structures

CO5: Develop macro-economic perspective to understand the business economics.

CO1: Understand the conceptual framework of management and organization behavior.

CO2: Exhibit professional behavior appropriate for the workplace.

CO3: Analyze and compare different models of motivation and leadership that explains individual behavior

CO4: Explain group dynamics and to identify the process in resolving conflicts

CO5: Explain organizational culture and to discuss the implementation of organizational change.

CO6: Examine various organizational designs and its practical applications in the organizational setup

CO1: Explain the concept of probability, random variable and probability distributions

CO2: Apply the concept of sampling distribution

CO3: Define and apply the components in hypothesis testing

CO4: Calculate and interpret hypothesis testing results

CO5: Describe linear relationships and prediction rules for bivariate and multiple regression models.

CO6: Demonstrate the importance of forecasting for business operations

CO1: Develop problem solving approach and employability competencies to help them transition to academic / corporate career.

CO2: Adopt reflective thinking and sense of transcendence in work values and develop personal integrity

CO3: Build environment sensitivity and mutual respect towards academic institutions / business organizations they operate

CO4: Develop peer recognition, personal integrity traits and communication skills

CO5: Respect diversity and develop international mindedness and multiculturalism in business organization/ academic institution

CO1: Understand and differentiate the accounting treatments under IFRS and US GAAP Standards with regard to inventory cost formulas and other items.

CO2: Demonstrate the recognition, measurement and accounting treatment of long-lived assets.

CO3: Interpret the accounting of the non-current liabilities and their adjustments for the purpose of financial statement analysis.

CO4: Apply the financial reporting tools to take various financial decisions.

CO5: Evaluate the different measurement methods for investments in associates, subsidiaries and joint ventures and evaluate the financial performances in each of the scenarios.

CO6: Analyse and compare different types of post-employment benefit plans and its implications on financial reports.

CO1: Understand the different concepts in the field of Strategic management

CO2: Demonstrate a clear understanding of the concepts and tools for strategic planning

CO3: Formulate organizational strategy, process and framework in business environment

CO4: Analyse, develop, and establish organizational implementation, evaluation and control

CO5: Develop holistic approach to see business issues comprehensively

CO6: Develop capability of making ethical decisions in dynamic business landscape.

CO1: Develop an understanding of contract formation and contractual based rights in Business law

CO2: Analyze the relationship between rights founded in business law and their relevant auditing procedures

CO3: Familiarize the students of the types, procedures and reporting aspects of audit

CO4: Develop an understanding of the aspects of group and transnational audits

CO5: Evaluate and critically analyse current issues and developments relating to the provision of audit related and assurance services.

CO1: Understand and describe modern portfolio theories and methods for measuring and modifying risk exposures and factors

CO2: Describe arbitrage pricing theory (APT), including its underlying assumptions and its relation to multifactor models

CO3: Explain the use of value at risk (VaR) in measuring portfolio risk.

CO4: State and interpret the fundamental law of active portfolio management and active management strategies

CO5: Describe the steps in the portfolio management process.

CO1: Discuss the primary concepts and ethical considerations in research

CO2: Explain the overall process of designing a research study.

CO3: Conduct a systematic sampling design for a scholarly educational study

CO4: Develop a comprehensive data collection and measurement technique for conducting research

CO5: Develop basic and advanced knowledge of SPSS

CO6: Organize and conduct research in a more appropriate and ethical manner

CO1: Understand the impact of technology in different sectors of finance

CO2: Evaluate the important technological trends that are impacting Finance

CO3: Recognise the importance and evolution of data privacy and its corresponding technologies

CO4: Recognise the importance of Analytics and Digital Finance

CO5: Develop Power Bi skills to create visualizations

CO6: Develop Power Bi skills to Export Transform and Load (ETL) data into Power Bi Model

CO1: Learn continuously problem solving approach and employability competencies to help them transition to academic / corporate career.

CO2: Adopt reflective thinking and sense of transcendence in work values and develop personal integrity

CO3: Build environment sensitivity and mutual respect towards academic institutions / business organizations they operate

CO4: Develop peer recognition, personal integrity traits and communication skills

CO5: Respect diversity and develop international mindedness and multiculturalism in business organization/ academic institution

CO1: Discuss the role of cost data in pricing decisions

CO2: Apply cost control and management tools in business decisions

CO3: Analyze and evaluate cost management strategies

CO4: Apply appropriate cost allocation techniques to a variety of costing problems

CO5: Develop strategies for managing costs

CO1: Build upon the basic derivatives concepts what they have learnt in undergraduate courses.

CO2: Understand and apply Sensitivity analysis using derivatives.

CO3: Apply different valuation models to find the intrinsic value of the derivatives.

CO4: Predict the future possibilities and design the risk mitigation strategies.

CO5: Interpret the functioning of interest Rate Derivatives to hedge risk.

CO6: Evaluate and critically analyse Derivatives Market in India and Emerging Trends

CO1: Understand the provisions of Income Tax Act.

CO2: Familiarize & gain knowledge on important international taxations concepts.

CO3: Analyse and evaluate concepts like tax planning, tax evasion and tax avoidance

CO4: Acquire understanding of provisions relating to assessment procedure and return of income

CO5: Interpret and establish relations between clubbing of income, set off of income and carry forward of losses

CO6: Establish and apply understanding of provisions relating to double taxation, transfer pricing in international taxation

CO1: Acquire an understanding of International Business Ecosystem

CO2: Develop an understanding of International Business finance, regulatory and operational framework.

CO3: Familiarize the students with hands on experience in International Trade Operations.

CO4: Understand the role and nature of international bodies in the formation and implementation of international business law

CO5: Interpret the legal disputes and the approaches to dispute resolution.

CO6: Evaluate and analyze the trends in country local laws and its impact on Global trade.

CO1: Understand the foundation and conceptual framework of IFM

CO2: Identify, analyse and frame strategies to hedge the risks of International financial exposure of a firm

CO3: Resolve the challenges and controversies associated with the international financial management in a firm

CO4: Apply the financial management tools for FDI and cross border investments

CO5: Explore the future developments that happen in terms of world financial markets and institutions

CO1: Evaluate the legal provisions affecting use of technologies

CO2: Recognise the importance of Cloud computing, Block chain and crypto currencies

CO3: Establish Understanding of Analytics, Machine Learning and Artificial Intelligence Impacts Finance.

CO4: Develop intermediate visualizations using Power Bi

CO5: Understand the impact of technology in different sectors of finance

CO1: Equip with new ways of thinking about a specific topic of research

CO2: Develop research skill of writing an academic paper

CO3: Develop inter-personal skills to engage with advanced researchers

CO4: Effectively and confidently communicate research related writing in oral and written form

CO5: Include and adapt the ideas of team in to build a research

CO1: Explain the concepts of corporate valuation, corporate restructuring and shareholder value creation

CO2: Discuss various approaches to measure and practice value based management

CO3: Carry out corporate valuation

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

CO5: Identify an appropriate framework for shareholder?s value analysis

CO6: Analyse real-world cases in mergers and acquisitions

CO1: Understand the structure, fundamentals principles and concepts of GST.

CO2: Interpret the important aspects of Customs Law.

CO3: Develop an understanding of the importance of audit under GST and power to inspection, search and seizure

CO4: Establish knowledge of relevant industrial laws.

CO5: Analyse the registration process under GST

CO6: Evaluate and critically analyse the process and importance of appeals under GST

CO1: Understand different financial modelling tools

CO2: Apply effectively financial modelling for different financial functions

CO3: Understand capital budgeting and functions of risk analysis in capital budgeting

CO4: Build models for financial, statistical and investment concepts

CO5: Implement portfolio optimization models to calculate efficient portfolios and the efficient frontier

CO6: Perform real options valuation and use advanced model on excel.

CO1: Evaluate the intrinsic worth of a security using different valuation models

CO2: Perform a relative valuation of a company and an industry

CO3: Apply the methodologies in valuing equity investments of the firms

CO4: Conduct valuations based on discounted cash flow method

CO5: Apply different financial models to analyse the risk and returns of the firms

CO1: Learn and apply the concepts of strategic management in contemporary business and management practices

CO2: Understand and apply different competency and capability building models in a dynamic business.

CO3: Explain the basic concepts, principles and practices associated with corporate, business and functional strategies.

CO4: Analyze and evaluate critically strategic alternatives in real life company situations

CO5: Integrate strategic implementation, evaluation and control from holistic and multi-functional perspectives

CO1: Take initiative in understanding in-depth area of research.

CO2: Develop critical enquiry skills in building research idea

CO3: Independently complete research project based on the research knowledge previously gained

CO4: Share knowledge and contribute to society by proposing solutions to the research problems identified.

CO5: Build verbal and non-verbal skills by working closely with several stakeholders of research