Department of professional-studies

Syllabus for
Bachelor of Commerce (Professional)
Academic Year  (2018)

 
1 Semester - 2018 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
AEN121 ADDITIONAL ENGLISH Ability Enhancement Compulsory Course 3 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 4 4 100
COP161A POSITIVE PSYCHOLOGY Generic Elective 4 4 100
COP161B BUSINESS ETIQUETTE AND CORPORATE GROOMING Generic Elective 4 4 100
ENG121 ENGLISH Ability Enhancement Compulsory Course 3 2 50
HIN122 HINDI Ability Enhancement Compulsory Course 3 2 50
KAN122 KANNADA Ability Enhancement Compulsory Course 3 02 50
2 Semester - 2018 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
AEN221 ADDITIONAL ENGLISH Ability Enhancement Compulsory Course 3 2 50
COP231 FINANCIAL ACCOUNTING - II Core Courses 4 4 100
COP232 BUSINESS MATHEMATICS AND STATISTICS Core Courses 4 4 100
COP233 INDIAN FINANCIAL SYSTEM Core Courses 4 4 100
COP234 MANAGEMENT ACCOUNTING Core Courses 4 4 100
COP261A BUSINESS LEADERSHIP SKILLS Generic Elective 4 4 100
ENG221 ENGLISH Ability Enhancement Compulsory Course 3 2 50
HIN222 HINDI Ability Enhancement Compulsory Course 3 2 50
KAN222 KANNADA Ability Enhancement Compulsory Course 3 02 50
3 Semester - 2017 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
COP311 ENTREPRENEURSHIP Skill Enhancement Course 3 2 100
COP331N 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
COP361A PRINCIPLES OF MACRO ECONOMICS Generic Elective 4 4 4
COP361B SUSTAINABILITY AND CORPORATE SOCIAL RESPONSIBILITY Generic Elective 4 4 100
4 Semester - 2017 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
COP411 INFORMATION TECHNOLOGY IN BUSINESS Skill Enhancement Course 3 2 50
COP431 OPERATIONS MANAGEMENT Core Courses 3 2 50
COP432 TAXATION - I Core Courses 4 4 100
COP433 AUDITING Core Courses 4 4 100
COP434 BUSINESS COMMUNICATION Core Courses 4 4 100
COP435 CORPORATE LAW Core Courses 4 4 100
COP461A FINANCIAL ECONOMETRICS Generic Elective 4 4 100
COP461B QUANTITATIVE APTITUDE AND LOGICAL REASONING Generic Elective 4 4 100
5 Semester - 2016 - 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 4
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 - 2016 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
COP631 STRATEGIC MANAGEMENT, ETHICS AND CORPORATE GOVERNANCE Core Courses 4 4 100
COP632 RISK MANAGEMENT Core Courses 4 4 100
COP633 TAXATION - II Core Courses 4 4 100
COP641A STRATEGIC FINANCIAL MANAGEMENT Discipline Specific Elective 4 4 100
COP642A INTERNATIONAL FINANCIAL MANAGEMENT Discipline Specific Elective 4 4 100
COP681A RESEARCH PROJECT Skill Enhancement Course 0 4 100
      

    

Department Overview:
Department of Professional Studies (DPS) offers some of the most unique and inter-disciplinary courses in the field of commerce and management. It was established in the year 2002 as Centre for Career Advancement (CCA), and later upgraded to Department of Professional Studies in 2007. The department aims at professional training for wider career opportunities. This is achieved through value enhancement programmes (Add-on courses and programmes) along with the academic degrees to equip the students to meet the challenges and prospects of contemporary academia and the corporate sector. All courses of the department are conducted by academicians and highly qualified practicing professionals Soft Skills and Activity Sessions (SSA) are a compulsory component of every programme of the department and is assigned to make the students excel in soft skills, team work, communication, public speaking, debates, general knowledge etc. By the end of third year of UG and second year of PG, each student is expected to conduct at least two training sessions as a professional trainer in the other departments of the university or in other institutions.
Mission Statement:
Vision- To develop into a centre of excellence in education, training and research in the field of commerce and management Mission- To impart holistic education through state-of-the-art technology with the aim of producing professionals in the field of commerce and management, and also to launch new programmes to bridge the gap between academia and the corporate sector by meeting stakeholder requirements.
Introduction to Program:
BCom professional is a unique course aimed at a higher level career placement for undergraduates. This course provides the option of training for CIMA and CS or Insurance to every student. The syllabus of the course is also tailored to enhance the prospects of students in pursuing these professional courses. The simultaneous pursuit of CIMA and CS or Insurance along with competent curriculum of BCom-P prepares the students to pursue higher academic and professional interests.
Program Objective:
1.Impart the students with higher level knowledge and understanding of contemporary trends in commerce 2.Equip the students to evaluate environmental factors that influence business operation with the conceptual requirements and skills on preparation and interpretation of financial statements 3.Enable students to demonstrate knowledge of Accounting Standards and Reporting methods 4.Prepare the students to analyze and apply cost accounting practices to aid effective managerial decision 5.Facilitate the students to exhibit the competency and skills to deal with the tax structure, planning and modalities for its compliance
Assesment Pattern

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

End Semester Exam (ESE)                                                     :           50%

Mid Semester Exam (CIA-2)                                                  :           25%

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

Attendance                                                                             :           05%

Total                                                    :          100%                          

                                                                                                           

  • Written Examinations consists of:

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

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

  • A student should have secured minimum 40% marks in the ESE to pass.
  • In aggregate for each paper, for internal and end semester put together, at least 40 marks out of 100 must be secured to pass.
  • CIA– I: Objective type tests / quiz; regular Q & A during class sessions, current affairs presentations.

 

  • CIA – II: Mid Semester Examination (MSE)

Ø  2 hours paper for 50 marks

Ø  50% of the marks secured out of 50 will be included for ESE aggregate for each                     paper.

Ø  Bar code system to maintain objectivity.

 

  • CIA– III: Group work consisting of written report, PPT presentation and viva for each individual member.
Examination And Assesments

VALUATION METHODS:

·         Written Examination

·         Quiz Sessions

·         Assignments

·         Field study reports

·         Periodic Tests

·         MOOC

·         Assessment of Class Participation in case studies and discussions

 

·         Any other appropriate method identified by the instructor that would ensure objective assessment of the student performance.

AEN121 - ADDITIONAL ENGLISH (2018 Batch)

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

Course Objectives/Course Description

 

Course Objectives

 

The objectives of this course are

 

 to introduce the students to look at India and the Indian subcontinent through Literature

 

 to inculcate literary sensibility/taste among students across curriculum

 

 to improve language skills – reading, writing and listening

 

 to enable students to grasp and appreciate the variety and abundance of Indian writing,

 

of which this compilation is just a passing glance.

Learning Outcome

The students would be

 

 initiated into becoming more culturally, ethically, socially and politically aware

 

 able to engage with cultural, social, religious and ethnic diversities in India and around.

Unit-1
Teaching Hours:11
Poetry
 

Poetry (Any 4 of these) 11 hours

 

1. Meena Kandasamy: “Algorithm for Converting a Shudra into a Brahmin”

 

2. Salma: “New Bride, New Night”

 

3. Kamala Das: “Punishment in Kindergarten”

 

4. Thangjam Ibopishak: “I Want to be Killed by an Indian Bullet”

 

5. Sarojini Naidu: “Palanquin Bearers”

 

6. Sitakant Mahapatra: “The Election”

 

7. Jean Arasanayakam: “Nallur” (Srilanka)

 

8. Nissim Ezekiel: “Goodbye Party to Miss Pushpa T S”

 

 

Unit-2
Teaching Hours:12
Essays
 

Essays (Any 4 of these)

 

1. Devdutt Patnaik: Introduction to Myth=Mithya

 

2. Jawaharlal Nehru: “Tryst with Destiny”. August 15, 1947

 

3. U R Ananthamurthy: “What Type of Reservation Do We Need? Or “The Sacrificial Ritual

 

of Equal Opportunity to Education in Common Schools”

 

4. Suketu Mehta: “Bhopal Lives”

 

5. Ruskin Bond: “Escape from Java” or “Voting at Barlowganj”

 

6. Romesh Gunasekara: “Mess” (Sri Lanka)

Unit-3
Teaching Hours:12
Short Stories
 

 

 

Short Stories (Any 4 of these)

 

1. Sadat Hassan Manto: “Toba Tek Singh”

 

2. Mamang Dai: “Travel the Road”

 

3. Folktale told by Ruskin Bond: “How a Tribal Boy became a King”

 

4. Manoj Das: “The Crocodile’s Lady”

 

5. Temsula Ao: “The Journey”

 

6. Thakazhi Shivashankara Pillai: “In the Flood”

Unit-4
Teaching Hours:10
Novella
 

 

Novella (Any one of these)

 

1. Anita Desai: “The Museum of Final Journeys” or

 

2. Irawathi Karve: “Draupadi” from Yuganta: The End of an Epoch

Text Books And Reference Books:

Textbook  Blends

Essential Reading / Recommended Reading

Yuganta: The End of an Epoch

 

Evaluation Pattern

Evaluation Pattern

 

 

CIA 1: A written test for 20 marks. It can be an Open Book test, a

classroom assignment, an objective or descriptive test pertaining to

the texts and ideas discussed in class.

 

 

CIA2: Mid-semester written exam for 50 marks

 

 

CIA 3: This is to be a creative test/ project in small groups by

students. They may do Collages, tableaus, skits, talk shows,

documentaries, quizzes, presentations, debates, charts or any other

creative test for 20 marks. This test should allow the students to

explore their creativity and engage with the real world around them

and marks can be allotted to students depending on how much they

are able to link the ideas and discussions in the texts to the world

around them.

 

 

 

 

Question Paper Pattern

 

 

Mid Semester Exam: 2 hrs

 

 

Section A 4x5= 20

 

 

Section B 2x15=30

 

 

Total 50

 

 

End Semester Exam: 2 hrs

 

 

Section A 4 x 5 = 20

 

 

Section B 2x 15= 30

 

 

Total 50

 

 

COP131 - FINANCIAL ACCOUNTING - I (2018 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 provides an introduction to 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.

Learning Outcome

On completing the course students will be able to:

1.       Discuss and apply fundamental accounting concepts, principles and conventions

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

3.       Discuss and apply Ind ASs on Inventories; Revenue; Property, Plant and Equipment; and Investment Property

4.   Record accounting transactions on the dissolution, amalgamation, and sale of partnership firms

Unit-1
Teaching Hours:12
Overview of accounting principles and procedure
 

(i)    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)

(ii) 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
 

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

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

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

(iv) 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

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

Evaluation Pattern

CIA - 50

ESE - 50

COP132 - BUSINESS ECONOMICS (2018 Batch)

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

Course Objectives/Course Description

 

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

Learning Outcome

On completing the course students will be able to:

1.      Define and remember basic concepts of Economics applicable to business

2.      Explain and identify key factors affecting/ determining economic variables such as demand, supply, price of  products and factors of products

3.      Compare different market types and their functioning

4.    Describe and evaluate theories of consumer behaviour, production and factor price determination

Unit-1
Teaching Hours:3
Business Economics
 

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

Unit-2
Teaching Hours:6
Consumption Analysis
 

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

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

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

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

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

Unit-5
Teaching Hours:7
Production Analysis
 

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

Unit-6
Teaching Hours:5
Cost & Revenue Analysis
 

Cost - Cost concepts (Absolute cost and opportunity cost, Accounting cost and Economic cost) – Fixed and Variable cost – TC, AC & MC, Cost-output relationship in the short run - Cost-output relationship in the long run.

Revenue – TR, AR & MR - Revenue with no change in price – Revenue with change in price.

Unit-7
Teaching Hours:12
Market Structure
 

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

Unit-8
Teaching Hours:8
Factor Pricing
 

Marginal productivity theory of distribution

Rent - Recardian and modern theories of rent.

Wages - Modern theory of wages, wage differentials and collective bargaining.

Interest - Loanable fund and Liquidity preference theories of interest,

Profit - Uncertainty and Innovation theories of profit.

Text Books And Reference Books:
  1. Dwivedi (2009): Essentials of Business Economics, Vikas Publishing House
  2. Salvatore & Srivatsava (2012): Managerial Economics, 7th Edition, Oxford University Press
Essential Reading / Recommended Reading
  1. Allen, Weigelt, Doherty & Mansfield (2012): Managerial Economics, 8th Edition, W. W. Norton & Company
  2. Atmanada (2009): Managerial Economics, 2nd Edition, Excel Books
  3. Dransfield (2009): Business Economics, Routledge
  4. Gillespie (2013): Business Economics, 2nd Edition, Oxford University Press
  5. Gupta (2011): Managerial Economics, 2nd Edition, TMH
  6. Keat, Young & Banerjee (2011): Managerial Economics, 6th Edition, Pearson
  7. Maheshwari (2012): Managerial Economics, 3rd Edition, PHI
  8. Michaels (2011): Economics for Managers, Cengage Learning
  9. Nellis& Parker (2006): Principles of Business Economics, 2nd Edition, Pearson
  10. Petersen, Lewis & Jain (2006):  Managerial Economics, 4th Edition, Pearson
  11. Sloman, Hinde & Garratt: Economics for Business (2013), 6th Edition, Pearson
Evaluation Pattern

CIA - 50

ESE - 50

COP133 - COST ACCOUNTING (2018 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.

Learning Outcome

On completing the course students will be able to:

1.      Discuss the basic concepts and classification of cost

2.      Compute various components of cost

3.      Apply the methods of cost accounting in ascertaining cost for different sectors

4. Discuss the reasons and need for reconciliation of cost and financial statements, and prepare reconciliation statemen

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 (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:8
Contract Costing
 

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

Unit-6
Teaching Hours:8
Process Costing
 

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

Unit-7
Teaching Hours:8
Reconciliation of Cost and Financial Accounts
 

Need for reconciliation- Reasons for difference in profits- 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

CIA - 50

ESE - 50

COP134 - BUSINESS MANAGEMENT AND ORGANISATIONAL BEHAVIOUR (2018 Batch)

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

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.

Learning Outcome

1.      Discuss different schools of management thought

2.      Apply the concepts of planning, organizing, executing/leading and controlling for effective management.

3.      Apply the concepts of organisational behaviour to enhance organisational effectiveness

Unit-1
Teaching Hours:6
Introduction to Business Management & Principles
 

Management: Meaning, Major schools of Management thought - past to present, Nature and characteristics - Scope and functional areas of management in Organizations, Management as a science art or profession, Management & Administration

Unit-2
Teaching Hours:12
Planning
 

Introduction to Planning, Importance, purpose, Foundation of planning, Management by objectives (MBO), MBO process, Planning through MBO – practical insights, Strategic Planning Cycle, Planning Premises, Types of Planning Premises, Strategic Planning Process - Vision, Mission, Objectives, Types of objectives, Hierarchy of objectives, Max E. Douglas model for writing effective objectives, Situational analysis / Internal and External Analysis - SWOT, PESTEL, Michael Porter 5 forces analysis, Strategy Formulation, Dimensions of Plans – Repetitiveness; Time; Level; Scope; Broadness; Balanced Score Card (BSC), BSC vs. MBO.

Unit-3
Teaching Hours:6
Organizing
 

Introduction to Management Function of Organizing, Importance of Organizing, Steps in Organizing process, Organizing Staff/Employees, Organizational Design and Structure, Classification of Organization – Formal and Informal – Types of Organizational Structure – Formal (Line, Staff, Functional, Matrix, Project, Hybrid, Virtual, Network…) and Informal structure, Organizing  job tasks and employees like great companies  - specialization, Centralization, Decentralization, Formalization - Span of Control – Narrow & Broad – Authority & Responsibility

Unit-4
Teaching Hours:9
Personality, Perception, Attitude and Behaviour
 

Understanding individual behaviour, 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, Professional and Ethical behaviour, Ethics Vs Behaviour, Managing Negative Behaviour in the workplace, workplace bullying and sexual harassment, Employee Morale and Engagement

Unit-5
Teaching Hours:4
Group Dynamics and Conflict Management
 

Group Development, Stages of Group Development, Turning Groups into Effective Teams, Managing Work Teams, Types of Work Teams, Conflict Management Techniques, Managing generational differences, Best practices for Organizing Tasks and Creating High Performance Teams.

Unit-6
Teaching Hours:10
Managing, Leading, and Motivating Teams
 

Meaning and nature of directing - Leadership styles – Basic and Two-dimensional Leadership styles – Job Centred & Employee Centred, Management by Exception, Management by Walking around, Open Door Policy, Emotional Intelligence for Effective Leadership. Leadership across cultures, understanding individual behaviour, Motivating Employees – Theories of Motivation – Content and Process theories, Organizational Behaviour Models – Autocratic, Custodial, Supportive, Collegial, Managing cross-cultural motivational challenges.

Unit-7
Teaching Hours:6
Organizational Culture, Communication and Development
 

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.

Unit-8
Teaching Hours:7
Organizational Control and Change
 

Meaning and importance - Relationship between Planning and Control, Steps in controlling – Controlling for Organizational Performance, Types of Control - (a) timing, (b) designing systems, (c) management levels, and (d) Responsibility, Methods of establishing control techniques,  Strategy implementation and control, Organizational Change Management, Planning Organizational Change, Change Management Process, Personality & change management -  eight personalities involved in Change Management Programme, Lewin’s Model of Change Management.

Text Books And Reference Books:

1.      Charles W L Hill, Steven L McShane. Principles of Management, India: Tata McGraw Hill Education

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

3.      Lussier, R. N. (2012). Management Fundamentals (1st ed.). New Delhi, India: Cengage Learning.

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

Essential Reading / Recommended Reading

1.      Bansal, R. (2008). 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.

3.      Harvard Business Review. Publisher:Harvard Publishing,  https://hbr.org  

4.      Ramadorai.S. (2011). The TCS Story and Beyond... India: Penguin Books.

Evaluation Pattern

CIA - 50

ESE - 50

COP161A - POSITIVE PSYCHOLOGY (2018 Batch)

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

Course Objectives/Course Description

 

The course in Positive Psychology introduces concepts related to positive psychology and its applications in the contemporary context.

Learning Outcome

At the end of the course, students will be able to:

1.             Identify basic concepts related to positive psychology.

2.             Discuss the concepts in the context of altruism and spirituality 

3.             Discuss its applications in different settings.

Unit-1
Teaching Hours:10
Introduction to Positive Psychology
 

What is Positive Psychology, Eastern and Western perspectives on Positive Psychology, Theoretical background of positive psychology

Unit-2
Teaching Hours:10
Concepts in Positive Psychology
 

An overview: Positive emotions, happiness, subjective wellbeing, optimism and hope, wisdom and courage.

Unit-3
Teaching Hours:10
Spirituality and Altruism
 

Mindfulness, flow and spirituality, Altruism, Gratitude and Forgiveness, Attachment and Love

Unit-4
Teaching Hours:15
Promoting Positive Relationships
 

Positive personal traits, positive coping strategies

Unit-5
Teaching Hours:15
Applications of Positive Psychology
 

Positive schooling, Work, Communities

Text Books And Reference Books:

1. Snyder, C.R. & Lopez, S.J. (2002). Handbook of positive psychology. (eds.). New York: Oxford University Press.

2. Baumgardner, S.R & Crothers, M.K.(2009). Positive Psychology. U.P: Dorling Kindersley Pvt. Ltd.

Essential Reading / Recommended Reading
  • Carr, A. (2004). Positive psychology, The Science of Happiness and Human Strengths. New York: Routledge.
  • Singh, A.(2013).Behavioral science: Achieving behavioral excellence for success. New Delhi: Wiley India Pvt. ltd.

 

Evaluation Pattern

CIA - 100

COP161B - BUSINESS ETIQUETTE AND CORPORATE GROOMING (2018 Batch)

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

Course Objectives/Course Description

 

The course in business etiquette and corporate groomingintroduces concepts related to business etiquette and corporate grooming and its applications in the contemporary context.

Learning Outcome

At the end of the course, students will be able to

1.                  Identify basic concepts related to business etiquette and corporate grooming.

2.                  Discuss the concepts in the context of effective writing and business correspondence.

3.                  Discuss its applications in different settings and appreciate the key minimum standards required by etiquette practice

Unit-1
Teaching Hours:10
Introduction to Business Etiquette mean
 

Understanding business etiquette, Minimum standards required by etiquette practice, Example of organizational culture, Knowledge and appreciation of courtesy and good manners at work

Unit-2
Teaching Hours:10
Professional and Cultural Expectations
 

The values and expectations of different cultures, determining which etiquette style is best suited to particular cultures, Effective polite verbal communication, Professional phone, letter and email etiquette, and Phone etiquette.

Unit-3
Teaching Hours:10
Acting in a Professional Manner
 

The importance of how to behave in a professional manner, Meeting protocol, preparation and attendance, Chairing and setting out a meeting agenda, Example of an agenda, Example of minutes from a meeting, Appreciate the issues involved with regard to disability in the workplace, General disability etiquette

Unit-4
Teaching Hours:15
Effective Writing
 

Meaning and objectives of written communication, Business Letter: Essentials of a business letter, layout and parts of a business letter, Report writing – Process of writing, Types of reports, graphical representation of data and interpretation

Unit-5
Teaching Hours:15
Business Correspondence
 

Trade communication - Trade enquiries, quotations, tenders, placing orders, complaints, claims and adjustments and follow-up, Sales Letters, circular letters, banking and insurance communication. Email writing

Text Books And Reference Books:
  • Lillian H. Chaney, Jeanette S. Martin. The Essential Guide to Business Etiquette
Essential Reading / Recommended Reading
  • Sarvesh Gulati(2012), Corporate Grooming and Etiquette, Rupa Publications India Pvt. Ltd.
  • Thomas Means (2009), Business Communication.
Evaluation Pattern

CIA - 100

ENG121 - ENGLISH (2018 Batch)

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

Course Objectives/Course Description

 
  • To expose learners to variety of texts to interact with them
  • 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 improve their communication skills for larger academic purposes and vocational ppurposes

Learning Outcome

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

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

 

·         Develop a more humane and service oriented approach to all forms of life around them.  

Unit-1
Teaching Hours:20
unit 1
 

·         Rudyard Kipling – “Gunga Din”  

Ø  Skill focus

Adjectives/ adverbs

Sentence structures

Clauses

·         The Black Cat – Edgar Allan Poe

Ø  Skill focus

Verb use

Sentence structures

·         William Blake – “London”

Ø  Skill focus

Verb use advanced

Clause types

·         Santosh Desai – The death penalty as a sign of the times ©

Ø  Skill focus

Rhetorical questions

 

Types of sentences

Unit-2
Teaching Hours:20
unit 2
 

·         John Donne – “Death, Be Not Proud”

Ø  Skill focus

Word use

Sentence structure

·         Monkey’s Paw – W W Jacobs

Ø  Skill focus

Direct speech

Reported speech

Para structures

·          Ruskin Bond – 'The Photograph' ©

Ø  Skill focus

Types of sentences

Cohesions

Para structure

Personal essay

·         Sylvia Plath-   ‘Surgeon at 2 AM’

Ø  Skill focus

Imagery use

 

Creative writing

Unit-3
Teaching Hours:5
unit 3
 

Visual Text: The Great Indian Railways

Ø  Skill focus

 

Reading and appreciating visual text

Text Books And Reference Books:

Exploring English 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 ( 20 marks online vocabulary and grammar test and 30 marks written exam based on syllabus)

CIA 3= 20 

ESE= 50 

HIN122 - HINDI (2018 Batch)

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

Course Objectives/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:

  • to impart the knowledge of poetics
  • to acquire translation skills
  • to expose students to veriety of texts to interact with them
  • to help students develop a taste to appreciate works of literature through the organisation of language
  • to help students understand the relationship between the world around them and the text
  • to improve their oral and written skills
  • to expose them to the world of music

Learning Outcome

Students will be exposed to the world of poetry and Music. Through translation, students can understand different languages, literatures and cultures. Business correspondence helps the students to understand the functional aspects of the language.

Unit-1
Teaching Hours:20
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-1
Teaching Hours:20
Hindustani Music
 

Gazal Ki Parampara and Pramukh kalakar

Unit-2
Teaching Hours:15
Translation- practice
 


                  

Translation-Practice English to Hindi and vise- versa

Level of knowledge:Basic                                           

Unit-3
Teaching Hours:5
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:5
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 Wikipedia article)-20 marks

CIA-2(Mid semester examination)-50 marks

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

End sem examination-50 marks

KAN122 - KANNADA (2018 Batch)

Total Teaching Hours for Semester:40
No of Lecture Hours/Week:3
Max Marks:50
Credits:02

Course Objectives/Course Description

 

Course Description

Selected Vachanas Tripadi’s and Keerthanas of the Medieval Kannada Literature are introduced for I Semester B.com-Regular /B.com Hon./ B.com F&A/ BBA & BBA-Honorus in the syllabus. This will enrich the Language skills of the students.   Famous cultural art forms of Karnataka are also included in this semester. Writing  skills can be improved by giving focus on Grammar and Comprehension.

Course Objectives

  • To expose learners to variety of texts to interact with them
  • To help learners develop a taste to appreciate works of Literature through the organization of Language
  • To help learners understand the relationship between the world around them and the text
  • To help lerarners to improve their oral and written skills for their respective career goals
  • To help improve their communiction skills for larger academic purposes and vocational purposes

Learning Outcome

  •  Develop an analytical and critical bent of mind to compare and analize the various literature they read and discuss  in class
  • Develop a more humane and service orented aproach to all forms of life around them
  • Ability to communicate effectively in speech and in writing
  • Ability to use better language to communicate effectively

 

Unit-1
Teaching Hours:20
Medieval Kannada Literature: Poetry-Music-Language Skills
 

1. Devara Dasimayya

2. Basavanna

3. Allamaprabhu

4. Akkamahadevi

5. Ambigara chowdiah

6. Ayadakki Lakkamma 

7. Sarvagna

8. Kanakadasa

9. Kumaravyasa

10. Hindustani/ Karnatak - Music and Musicians

 

Unit-2
Teaching Hours:10
Folk Art forms of Karnataka
 

 

(A).Dollu Kunita  (B). Pooja Kunita  (C). Somana Kunita  (D). Goravara Kunita

 

Unit-3
Teaching Hours:10
Language Skills
 

1.      Translation Theory and Practice

2.      Usage of alphabets in different contexts:  

3.      l & L

4.      a  & H

5.      n & N

6.      Hrasva and Deergha  alphabets.

7.   Importance of Ottakshara

Text Books And Reference Books:

Text Book: Kannada Sahitya Darshana - Bhaga-1               

Reference Books

  •  Basavannana vachangalu: L. Basavarjaju
  • Vachana Chandrike - D. Javaregowda
  • Vachana Kammata- K.R. Nagaraj & K.M. Marulasiddappa
  • Purandara Sahitya Darshana- S.K. Ramachandra Rao

 

                                                                                                                                                                     

Essential Reading / Recommended Reading

Recommended Redading

 

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

2.      Vyavaharika Kannada: H. S.  Krishnaswami Iyengar

3.      Dr. Thipperudraswamy : Sharanara Anubhava Sahitya

4.  Kiryar Vishwakosha; L.S. Sheshagiri Rao, Hampi  Kannada University, Hampi

 

Evaluation Pattern

CIA-1 Digital Learning - Wikipedia- 20 Marks

CIA-2 Mid Semsester Examination- 50 Marks

CIA-3 Digitization of Kannada Books - 20 Marks

End Semester Examination- 50 Marks

 

AEN221 - ADDITIONAL ENGLISH (2018 Batch)

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

Course Objectives/Course Description

 

Course Objectives

 

The objectives of this course are

 

 to introduce the students to look at India and the Indian subcontinent through Literature

 

 to inculcate literary sensibility/taste among students across curriculum

 

 to improve language skills – reading, writing and listening

 

 to enable students to grasp and appreciate the variety and abundance of Indian writing,

 

of which this compilation is just a passing glance.

 

 to actively engage with the Indian sub-continent as a cultural and social space (to be

 

facilitated through proactive CIAs which help students to interact and engage with the

 

realities they face every day and have come across in these text

 

 to learn and appreciate India through association of ideas in the texts and the external

 

contexts (Bhasha Utsav will be an intrinsic help in this endeavour)

Learning Outcome

Students would become

 

 more aware culturally, ethically, socially and politically

 

 sensitive towards cultural, social, religious and ethnic diversities

 

 critical participants in their everyday culture

Unit-1
Teaching Hours:12
Poetry
 

Poetry (Any 4 of these)

 

1. Kutti Revathi: “Stone Goddesses”

 

2. Sukirtharani: “Infant Language” or “I Speak up Bluntly”

 

3. Taslima Nasrin: “India” or “Border”

 

4. Lalrinmawii Khiangte: “For a Better Tomorrow”

 

5. Desomond Kharmawphlang: “Poems during November”

 

6. Keki Daruwalla: “Boat-Ride Along the Ganga”

 

7. Anand Mahanand: “The Day Mother Sold Her Ornaments”

 

8. Habib Jalib: “Dastoor” (Pakistan)

Unit-2
Teaching Hours:11
Essays
 

 

 

Essays (Any 4 of these)

 

1. Amartya Sen: “Democracy as Public Reasoning”

 

2. Sitakant Mahapatra: “Beyond the Ego: New Values for a Global Neighbourhood”

 

3. Amitav Ghosh: The Ghosts of Mrs Gandhi” or “The Diaspora in Indian Culture”

 

4. Rahul Dravid: Speech at Sir Donald Bradman Oration

 

5. Ramachandra Guha: Excerpts from “How Much Should a Person Consume?”

 

6. A K Ramanujan: “Telling Tales”

 

7. Manjushree Thapa: “Women Have No Rights”

 

 

Unit-3
Teaching Hours:12
Short Stories
 

Short Stories (Any 4 of these) 12 Hours

 

1. U R Ananthamurthy: “A Horse for the Sun”

 

2. Shama Futehally: “Photographs”

 

3. Dilip Purushottam Chitre: “Scorpio”

 

4. Sushmita Rath: “Touch”

 

5. Bimal Choudhury: “Riot”

 

6. Liaozhai: “Ruiyun, a Famous Courtesan”

 

7. Arun Joshi: “The Homecoming”

 

8. Mohsin Hamid: “Air Conditioning” (Pakistan)

 

9. Ashfaq Ahmed: “Mohsin Mohalla” (Pakistan)

Unit-4
Teaching Hours:10
Graphic Narratives
 

 

 

Graphic Narrative (Any one of these)

 

1. Art -Durgabai Vyamand Subhash Vyam; Story- Srividya Natarajan and S Anand:

 

Bhimayana: Incidents in the Life of Bhimrao Ambedkar

 

2. Sita Sings the Blues

 

3. Luv and Kush (Pen Movies animated movie)

Text Books And Reference Books:

Blends (textbook)

Essential Reading / Recommended Reading

Bhimayana

Folk art forms in India

Evaluation Pattern

Evaluation Pattern

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

learning outcomes.

CIA 2: Mid-semester written exam for 50 marks

CIA 3: Collage, tableaus, skits, talk shows, documentaries, Quizzes or any proactive

creative assignments that might help students engage with India as a cultural space. This is to

be done keeping in tune with the course objectives and learning outcomes.

 

Christ University, Bengaluru

Question Paper Pattern

Mid Semester Exam: 2 Hrs

Section A: 4x5= 20

Section B: 2x15=30

Total 50

End Semester Exam: 2 hrs

Section A: 4 x 5 = 20

Section B: 2 x 15= 30

Total 50

 

COP231 - FINANCIAL ACCOUNTING - II (2018 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 organisations.

Learning Outcome

1.      Record accounting transactions in special cases such as consignment and joint ventures, hire purchase and installment systems, and insurance claims

2.      Record accounting transactions for branches and not-for-profit organisations

3.      Discuss and apply Ind ASs on Leases and foreign branche

Unit-1
Teaching Hours:10
Consignment and joint ventures
 

(i)     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

(ii)    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:6
Hire purchase system
 

Meaning; legal provisions (including repossession); relevant provisions of Ind AS 17 (Leases); calculation of interest—when rate of interest and cash price are given, when cash price and total amount payable are given, when rate of interest and installments are given but cash price is not given; calculation of cash price under annuity method; journal entries and ledger accounts in the books of hire purchaser and hire vendor; accounting treatment of default and repossession.

Unit-3
Teaching Hours:8
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; calculation of cash price when rate of interest and installment price are given; calculation of cash price under annuity method;  journal entries and ledger accounts in the books of installment purchaser and installment buyer

Unit-4
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-5
Teaching Hours:20
Branch accounts
 

Introduction, inland branches, dependant 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-6
Teaching Hours:10
Not-for-profit organisations
 

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

 

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

Evaluation Pattern

End Semester Exam (ESE)                                                     :           50%

Mid Semester Exam (CIA-2)                                                  :           25%

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

Attendance                                                                             :           05%

 

Total                                                    :          100%                          

COP232 - BUSINESS MATHEMATICS AND STATISTICS (2018 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

Learning Outcome

On completing the course students will be able to:

1.       Understand core concepts in mathematics and statistics

2.       Apply statistical tools in practical data analysis situations

3.       Discuss mathematical concepts related to finance

Unit-1
Teaching Hours:8
Linear Programming
 

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

Unit-2
Teaching Hours:12
Elementary calculus
 

 

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

 

Unit-3
Teaching Hours:6
Mathematics of Finance
 

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

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

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

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

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

Unit-6
Teaching Hours:10
Corelation and Regression
 

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

Unit-7
Teaching Hours:6
Index Numbers
 

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

Unit-8
Teaching Hours:6
Probablity
 

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.       Dr. Arte AK & Prabhakar RV, 2011A textbook of Business Mathematics

  1. Sancheti & Kapoor: Business Mathematics, 11th Edition, Sultan Chand & Sons, New Delhi
  2. Dr.Sancheti & Kapoor: Statistics Theory, Methods and Applications
Essential Reading / Recommended Reading
  1. Zamirudding Khanna: Business Mathematics.
  2. S. P. Gupta: Statistical Methods- Sultan Chand, New Delhi.
  3. ELHANCE: Statistical Methods/Fundamentals of Statistics, 5th edition, Kitab Mahal, Wholesale Division, New Delhi

 

 

Evaluation Pattern

End Semester Examination (ESE)                                       :           50%

Mid Semester Examination (CIA-2)                                   :           25%

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

Attendance                                                                               :           05%

Total                                                   :          100%

COP233 - INDIAN FINANCIAL SYSTEM (2018 Batch)

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

Course Objectives/Course Description

 

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

Learning Outcome

1.      Describe the structure of financial system and the functioning of specialised financial institutions and markets

2.      Discuss the functioning of money markets and capital markets

3.      Compare and contrast the functioning of primary and secondary markets

4.      Analyze the role of various financial services in the economy and its importance

5.      Analyze the RBI’s framework for Non-Banking Finance Companies (NBFCs)

Unit-1
Teaching Hours:4
Financial System
 

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

Unit-2
Teaching Hours:4
Money Markets
 

Meaning, Functions, Players and intermediaries, Instruments - treasury bills, commercial paper, commercial bills, certificate of deposit, Call money market, Corporate funding through money market, Credit rating in respect of money market instruments

Unit-3
Teaching Hours:3
Capital Markets
 

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

Unit-4
Teaching Hours:10
Primary Market
 

Meaning, Constituents, Instruments, Financial intermediaries, Role of commercial banks, Investment banks and Mutual funds, 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

Unit-5
Teaching Hours:10
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

Unit-6
Teaching Hours:5
Mutual Funds
 

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

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

Merchant Banking: Project appraisal, Designing capital structure and instruments, Issue pricing, Preparation of prospectus, Issue management, 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 capital financing and Factoring services

Unit-8
Teaching Hours:14
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

Text Books And Reference Books:

1.      Bharati V. Pathak, Indian Financial System 2011-Pearson Education Delhi

2.      M Y Khan, Indian Financial System 2010, McGraw Hill

3.      E. Gardon & K. Natarajan: Financial Markets & Services.2000, Himalaya Publishing House, Mumbai

4.      Meir Kohn: Financial Institutions and Markets 2011, Tata McGraw Hill

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.     Vasanthadesai: The Indian Financial System 2010, HPH

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

 

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

Evaluation Pattern

End Semester Exam (ESE)                                                     :           50%

Mid Semester Exam (CIA-2)                                                  :           25%

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

Attendance                                                                             :           05%

 

Total                                                    :          100%                          

COP234 - MANAGEMENT ACCOUNTING (2018 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

Learning Outcome

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

2.      Apply cost-volume-profit techniques to determine optimal managerial decisions

3.      Design and prepare budgets and explain their use in planning and control

4.      Apply the techniques of standard Costing and Variance Analysis for effective managerial decision making

Compute 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 McGrawHill

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

3.      Pandey IM (2010) Management Accounting, (3rd 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

CIA - 50

ESE - 50

COP261A - BUSINESS LEADERSHIP SKILLS (2018 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 leadership development in the Corporate world. The topics include development of leadership skills at personal level and team level, coaching employees to improve performance, organizational leadership, ethics involved, performance management and new recruit management

Learning Outcome