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1 Semester - 2019 - Batch | Course Code |
Course |
Type |
Hours Per Week |
Credits |
Marks |
AEN121 | ADDITIONAL ENGLISH | Ability Enhancement Compulsory Courses | 3 | 3 | 100 |
COH131 | FINANCIAL ACCOUNTING | Core Courses | 4 | 04 | 100 |
COH132 | BUSINESS LAW | Core Courses | 4 | 04 | 100 |
COH133 | BUSINESS ENVIRONMENT | Core Courses | 4 | 04 | 100 |
COH134 | BUSINESS ECONOMICS - I | Core Courses | 4 | 04 | 100 |
ENG121 | ENGLISH | Ability Enhancement Compulsory Courses | 3 | 2 | 100 |
FRN121 | FRENCH | Ability Enhancement Compulsory Courses | 3 | 3 | 100 |
HIN122 | HINDI | Ability Enhancement Compulsory Courses | 3 | 3 | 50 |
KAN122 | KANNADA | Ability Enhancement Compulsory Courses | 3 | 03 | 100 |
SAN122 | SANSKRIT | Ability Enhancement Compulsory Courses | 3 | 2 | 100 |
TAM121 | TAMIL | Ability Enhancement Compulsory Courses | 3 | 3 | 100 |
2 Semester - 2019 - Batch | Course Code |
Course |
Type |
Hours Per Week |
Credits |
Marks |
AEN221 | ADDITIONAL ENGLISH | Ability Enhancement Compulsory Courses | 3 | 3 | 100 |
COH231 | CORPORATE ACCOUNTING - I | Core Courses | 4 | 4 | 100 |
COH234 | BUSINESS ECONOMICS - II | Core Courses | 4 | 04 | 100 |
COSF232 | FINANCIAL PLANNING AND PERFORMANCE MANAGEMENT | Core Courses | 4 | 4 | 100 |
COSF233 | COST MANAGEMENT AND CONTROL | Core Courses | 4 | 4 | 100 |
ENG221 | ENGLISH | Ability Enhancement Compulsory Courses | 3 | 2 | 100 |
FRN221 | FRENCH | Ability Enhancement Compulsory Courses | 3 | 3 | 100 |
HIN222 | HINDI | Ability Enhancement Compulsory Courses | 3 | 3 | 50 |
KAN222 | KANNADA | Ability Enhancement Compulsory Courses | 3 | 03 | 50 |
SAN222 | SANSKRIT | Ability Enhancement Compulsory Courses | 3 | 2 | 100 |
TAM221 | TAMIL | Ability Enhancement Compulsory Courses | 3 | 3 | 100 |
3 Semester - 2018 - Batch | Course Code |
Course |
Type |
Hours Per Week |
Credits |
Marks |
COH331 | CORPORATE ACCOUNTING - II | Core Courses | 4 | 4 | 100 |
COH332 | COMPUTER APPLICATIONS IN BUSINESS | Core Courses | 4 | 04 | 100 |
COH335 | FINANCIAL SYSTEMS AND SERVICES | Core Courses | 4 | 4 | 100 |
COH361A | INTRODUCTION TO PUBLIC POLICY | Generic Elective Courses | 4 | 04 | 100 |
COH361B | GRAPHIC DESIGNING | Generic Elective Courses | 4 | 04 | 100 |
COH361C | BASICS OF LAW | Generic Elective Courses | 4 | 04 | 100 |
COH381 | NGO PROJECT | Skill Enhancement Courses | 0 | 2 | 0 |
COSF333 | EXTERNAL FINANCIAL REPORTING | Core Courses | 4 | 4 | 100 |
COSF334 | FINANCIAL DECISION MAKING - I | Core Courses | 4 | 4 | 100 |
4 Semester - 2018 - Batch | Course Code |
Course |
Type |
Hours Per Week |
Credits |
Marks |
COH412 | ENTREPRENEURSHIP | Skill Enhancement Courses | 2 | 02 | 50 |
COH433 | PRACTICES OF BANKING AND INSURANCE | Core Courses | 4 | 04 | 100 |
COH461A | STRESS MANAGEMENT | Generic Elective Courses | 4 | 04 | 100 |
COH461B | WEB DESIGNING | Generic Elective Courses | 4 | 04 | 100 |
COH461C | COMMUNICATION IN BUSINESS | Generic Elective Courses | 4 | 04 | 100 |
COSF431 | FINANCIAL DECISION MAKING - II | Core Courses | 4 | 4 | 100 |
COSF432 | PRINCIPLES AND PRACTICES OF MANAGEMENT | Core Courses | 4 | 4 | 100 |
COSF434 | AUDITING AS PER 'GAAS' | Core Courses | 4 | 4 | 100 |
COSF435 | BUSINESS STATISTICS AND MATHEMATICS | Core Courses | 4 | 4 | 100 |
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Introduction to Program: | |||||||||||||||||||||||||||
CHRIST (Deemed to be University) introduced the BCom (Strategic Finance Honours) programme in June 2018 as a three-year undergraduate degree programme that caters to commerce aspirants who desire to build their professional expertise in financial planning, analysis, control, decision support, and professional ethics – skills that are in demand by organizations around the world. The programme is divided into six semesters and is designed as per the Choice Based Credit System (CBCS) model curriculum prescribed by UGC. It includes core papers, discipline-specific electives, generic electives and skill enhancement courses. Discipline-specific electives offered in the fifth and the sixth semesters are in the following streams: Finance & Investment and Accounting & Auditing. Students are required to undertake research work (research article or report) during the fifth and the sixth semesters. The BCom (Strategic Finance Honours) programme curriculum is benchmarked with the globally recognised Certified Management Accountant (CMA) certification curriculum awarded by the Institute of Management Accountants (IMA), which is a US-based worldwide association for accountants and financial professionals. The faculty panel for this programme includes professionals with CMA/CPA qualifications and industry experience. The assessment pattern shall be a blend of regular written examinations and online examinations aligned with the professional assessment pattern. This programme would help students pursue and complete the US CMA certification along with or after graduation. The IMA (USA) has awarded Endorsed School status to the BCom (Strategic Finance Honours) programme for meeting IMA’s Higher Education Quality Standards. Students are also required to complete two inter-disciplinary open elective courses in diverse disciplines [Humanities / Sciences] during the first two years of the programme after regular class hours. Successful completion of two such courses is mandatory for obtaining the BCom (Strategic Finance Honours) degree. Each open elective course will enable students to earn two extra credits. | |||||||||||||||||||||||||||
Assesment Pattern | |||||||||||||||||||||||||||
Assessment Pattern (2020 Batch Onwards) Students are evaluated for each paper on the basis of written examination and continuous internal assessment (CIA).Each paper carries maximumof100 marks and is evaluated as follows: a) For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, English and Generic Elective courses the Internal Assessment and End Semester Ratio is50:50. b) For all papers minimum pass percentage50%. (Aggregate of Internal+End Semester marks) c) For CMA integrated papers - CIA1 and 3 Case analysis, Quiz, MCQs - CIA2 (MSE and ESE – Lab-based Online examinations) d) For other papers the Assessment is as follows:
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Examination And Assesments | |||||||||||||||||||||||||||
Question Paper Pattern –MSE/CIA 2 and ESE (Other than integrated courses) (Max marks 50) (2020 Batch Onwards)
Question paper pattern for online MSE/CIA 2 and ESE (Integrated Courses) (Max marks 50)
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AEN121 - ADDITIONAL ENGLISH (2019 Batch) | |
Total Teaching Hours for Semester:45 |
No of Lecture Hours/Week:3 |
Max Marks:100 |
Credits:3 |
Course Objectives/Course Description |
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The Additional English course is offered as a second language course and seeks to introduce the students to the nuances of English literature in its varied forms and genres. The students who choose Additional English are generally proficient in the English language. Hence, instead of focusing on introducing them to language, challenging texts in terms of ideas, form, and technique are chosen. Additional English as a course is designed for students in place of a regional language. Non-Resident Indians (NRIs), foreign nationals and students who have not taken Hindi, Kannada, Tamil or French at the Plus 2 or Class XII levels are eligible to choose Additional English. The course is taught for students from different streams, namely, BA, BSc, BCom, and BBA in the first year and for BA, BSc and BCom (Regular) in the second year. The first year syllabus is an attempt by the Department of English, Christ University to recognize and bring together the polyphonic Indian and Indian sub-continental voices in English in English translation for the Additional English students of the first year. This effort aims to familiarize the students with regional literatures in translation, Indian Writing in English (IWE) and literatures from Pakistan, Nepal and Srilanka, thereby, enabling the students to learn more about Indian culture and ethos through writings from different regions of the country. We have tried to represent in some way or the other the corners of India and the Indian sub-continent in this microcosmic world of short stories, poems and essays
There is a prescribed text bookfor the first year students, compiled by the Department of English, Christ University and intended for private circulation. The first semester has a variety of writing from India, Pakistan and Nepal. The various essays, short stories and poems deal with various socio-economic, cultural and political issues that are relevant to modern day India and the Indian sub-continent and will enable students to comprehend issues of identity-politics, caste, religion, class, and gender. All of the selections either in the manner of their writing, the themes they deal with or the ideologies that govern them are contemporary in relevance and sensibility, whether written by contemporary writers or earlier writers. An important addition to this syllabus is the preponderance of North-Eastern writing which was hitherto not well represented. Excerpts from interviews, autobiographical writings, sports and city narratives are added to this section to introduce students to the varied genres of literature. The objectives of this course are to expose students to the rich literary and cultural diversity of Indian literatures to sensitise students on the social, political, historical and cultural ethos that has shaped the nation- INDIA to enable to grasp and appreciate the variety and abundance of Indian writing, of which this compilation is just a passing glance to learn and appreciate India through association of ideas in the texts and the external contexts (BhashaUtsav will be an intrinsic help in this endeavour)
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Course Outcome |
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Learning Outcome The students will become sensitive to cultural, social, religious and ethnic diversities and help them engage with their peers and all around them in a more understanding and ‘educated’ manner. it will also enable them through the activities conducted to become more proactive citizens/participants in society. aware of the dynamics of gender, identity, communalism and politics of this vast nation through its literature. |
Unit-1 |
Teaching Hours:10 |
Poetry
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1. Keki N Daruwala “Migrations”
2. Kamala Das “Forest Fire”
3. Agha Shahid Ali “Snow on the Desert”
4. Eunice D Souza “Marriages are Made” | |
Unit-2 |
Teaching Hours:15 |
Short Stories
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1. Rabindranath Tagore “Babus of Nayanjore”
2. Ruskin Bond “He said it with Arsenic”
3. Bhisham Sahni “The Boss Came to Dinner”
4. N. Kunjamohan Singh “The Taste of Hilsa”
5. Mohan Thakuri “Post Script” | |
Unit-3 |
Teaching Hours:20 |
Essays
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1. Mahatma Gandhi “What is True Civilization?” (Excerpts from Hind Swaraj)
2. Ela Bhatt “Organising for Change”
3. Sitakant Mahapatra “Beyond the Ego: New Values for a Global Neighborhood
4. B R Ambedkar “Waiting for A Visa”
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Text Books And Reference Books: Contemporary knowledge of the soci-political situation in the sub-continent The text book copy "Reading Diversity" | |
Essential Reading / Recommended Reading On-line resources to appreciate the text through the Comprehension Questions | |
Evaluation Pattern CIA 1: Classroom assignment for 20 marks keeping in mind the objectives and learning outcomes of the course. CIA 2: Mid-semester written exam for 50 marks CIA 3: Collage, tableaus, skits, talk shows, documentaries, Quizzes or any proactive creative assignments that might help students engage with India as a cultural space. This is to be done keeping in mind the objectives and learning outcomes of the course. Question Paper Pattern Mid Semester Exam: 2 hrs Section A: 4x5= 20 Section B: 2x15=30 Total 50
End Semester Exam: 2 hrs Section A: 4 x 5 = 20 Section B: 2 x 15= 30 Total 50 | |
COH131 - FINANCIAL ACCOUNTING (2019 Batch) | |
Total Teaching Hours for Semester:60 |
No of Lecture Hours/Week:4 |
Max Marks:100 |
Credits:04 |
Course Objectives/Course Description |
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Accounting is referred as the language of business. This course presents the underlying framework and concepts of Financial Accounting in the context of how accounting fits into the overall business environment of contemporary society. This course on Financial Accounting is offered as a compulsory paper in the first semester. Students will learn how accounting is an information development and communication system that supports economic decision-making and provides value to entities and society. As a prerequisite, the students should be having basic knowledge of Accountancy. |
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Course Outcome |
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After completion of this course, students will be able to: · Understand the process of valuation of loss of stock in the event of fire and calculate loss of stock in case of firebreak out in the business premises. · Solve and prepare books of accounts for special transactions like Hire purchase and Installment purchase. · Prepare accounts for the businesses with different branches. · Understand the accounting impact of conversion of partnership firms to limited Companies. · Create books as per double entry system, when information based on single entry system is provided. |
Unit-1 |
Teaching Hours:10 |
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Insurance Claim
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Level of Knowledge: Conceptual and Working Introduction – Need – loss of stock policy – preparation of statement to ascertain value of stock on the date of fire – Treatment of salvage – valuation of stocks prior to date of fire – calculation of GP Ratio when GP Ratio is not given – Treatment of Average Clause, Treatment of Abnormal items. | ||||||||||||||||||||||
Unit-2 |
Teaching Hours:10 |
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Accounting for Hire Purchase and Installment Systems
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Level of Knowledge: Conceptual and Working Hire Purchase - Meaning - Legal provisions, [including repossession, only theory] - Calculation of interest - when rate of interest and cash price is given - when cash price and total amount payable is given when rate of interest and installments amount 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.
Installment system- Meaning - Difference between hire purchase and installment system (Theory only) | ||||||||||||||||||||||
Unit-3 |
Teaching Hours:14 |
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Accounting for Inland Branches
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Level of Knowledge: Conceptual and Working Concept of dependent branches, Accounting aspects, Debtors system. Independent branches: Concept- Accounting treatment: important adjustment entries. | ||||||||||||||||||||||
Unit-4 |
Teaching Hours:16 |
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Sale of the Partnership Firm
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Level of Knowledge: Conceptual and Working Sale to a limited company - 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 as per 'Companies Act'. | ||||||||||||||||||||||
Unit-5 |
Teaching Hours:10 |
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Conversion of Single Entry to Double Entry System of Book-keeping
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Level of Knowledge: Conceptual and Working Converting single entry into double entry system - steps in conversion - ascertainment of sales, purchases, stocks, cash and bank balances, capital etc - preparation of final accounts. | ||||||||||||||||||||||
Text Books And Reference Books: 1. Jain &Narang, (2016). Financial Accounting. Mumbai: Kalyani. 2. Gupta, R.L., &Radhaswamy, M., (2016) Financial Accounting (18ed.). New Delhi: Sultan Chand & Sons. | ||||||||||||||||||||||
Essential Reading / Recommended Reading 1. Maheswari S. N. &Maheswari S. K. (2017). Advanced accountancy. New Delhi: Vikas 2. Shukla M. C. &Grewall T. S. (2017). Advanced accountancy (15 Ed.). New Delhi: S. Chand | ||||||||||||||||||||||
Evaluation Pattern
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COH132 - BUSINESS LAW (2019 Batch) | ||||||||||||||||||||||
Total Teaching Hours for Semester:60 |
No of Lecture Hours/Week:4 |
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Max Marks:100 |
Credits:04 |
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Course Objectives/Course Description |
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Business Law deals in detailed knowledge of the major commercial laws of the country. It aims at providing knowledge of the business laws applicable in India and the framework within which business houses are expected to function. It provides comprehensive understanding of all aspects relating to agreement, contract and different types of special contracts such as contract of indemnity, guarantee, bailment and agency as provided in Indian Contract Act 1872. The students will also gain an understanding about the different aspect of Sale of Goods Act, 1930, Partnership Act 1932 and Consumer Protection Act 1986. As a prerequisite, students should be having a basic knowledge about concepts relating to laws and its amendments. |
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Course Outcome |
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At the end of the course the student will be able to: · Differentiate between agreement and contract and to explain different types of contract. · Explain the features, modes of creation and rights and duties of parties in case of contract of indemnity, guarantee, bailment and agency. · Compare sale and agreement to sell and explain conditions and warranties. · Discuss the concept of LLP and to compare it with partnership and company. Describe the procedure to be followed in filing complaints for different customer grievances under different levels of customer redressal agencies. |
Unit-1 |
Teaching Hours:12 |
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The Indian Contract Act, 1872: General Principle of Law of Contract
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Level of Knowledge: Conceptual a) Contract – meaning, characteristics and kinds b) Essentials of a valid contract - Offer and acceptance, consideration, contractual capacity, free consent, legality of objects. c) Void agreements d) Discharge of a contract – modes of discharge, breach and remedies against breach of contract. e) Contingent contracts f) Quasi - contracts | ||||||||||||||||||||||
Unit-2 |
Teaching Hours:12 |
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The Indian Contract Act, 1872: Specific Contract
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Level of Knowledge: Conceptual a) Contract of Indemnity and Guarantee b) Contract of Bailment c) Contract of Agency | ||||||||||||||||||||||
Unit-3 |
Teaching Hours:12 |
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The Sale of Goods Act, 1930
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Level of Knowledge: Conceptual a) Contract of sale, meaning and difference between sale and agreement to sell. b) Conditions and warranties c) Transfer of ownership in goods including sale by a non-owner d) Performance of contract of sale e) Un-paid seller – meaning, rights of an unpaid seller against the goods and the buyer | ||||||||||||||||||||||
Unit-4 |
Teaching Hours:12 |
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Partnership Laws
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Level of Knowledge: Conceptual A) The Partnership Act, 1932—a) Nature and Characteristics of Partnership b) Registration of a Partnership Firms c) Types of Partners d. Rights and Duties of Partners e) Implied Authority of a Partner f) Incoming and outgoing Partners g) Mode of Dissolution of Partnership
B) The Limited Liability Partnership Act, 2008-- a) Salient Features of LLP b) Differences between LLP and Partnership, LLP and Company c) LLP Agreement, d) Partners and Designated Partners e) Incorporation Document f) Incorporation by Registration g) Partners and their Relationship | ||||||||||||||||||||||
Unit-5 |
Teaching Hours:12 |
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Consumer Protection Act 1986
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Level of Knowledge: Conceptual Objects of the act, rights of consumer, definition – appropriate laboratory, consumer, compliant and complainant, consumer dispute, defect, deficiency, service and restrictive trade practice/unfair trade practice, consumer protection councils – central consumer protection council, state consumer protection council. Consumer grievance redressed machinery – national commission (functions/jurisdiction/powers/relief that can be granted under the act) | ||||||||||||||||||||||
Text Books And Reference Books:
N D Kapoor, Elements of Mercantile Law(2015). New Delhi: Sultan Chand & Sons Publication | ||||||||||||||||||||||
Essential Reading / Recommended Reading
1. M.C. Kuchhal, and VivekKuchhal, Business Law(2010). New Delhi: Vikas Publishing House 2. Avtar Singh, Business Law(2011).Lucknow: Eastern Book Company 3. SN Maheshwari and SK Maheshwari.BusinessLaw(2010): National Publishing House: New Delhi. 4.P C Tulsian and Bharat Tulsian.Business Law(2010). McGraw Hill Education 5. Sharma, J.P. and SunainaKanojia, Business Laws(2010).New Delhi: Ane Books Pvt. Ltd., | ||||||||||||||||||||||
Evaluation Pattern
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COH133 - BUSINESS ENVIRONMENT (2019 Batch) | ||||||||||||||||||||||
Total Teaching Hours for Semester:60 |
No of Lecture Hours/Week:4 |
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Max Marks:100 |
Credits:04 |
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Course Objectives/Course Description |
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This course provides the knowledge base for understanding and analysing the impact of external and internal environment on business organisation. The main objective of the course is to impart students with the knowledge on the concepts and elements under Economical, Legal, Natural, Technological, Political, Socio-Cultural and Global Environment. The Course also provides thorough knowledge to students about the different policies and regulations being followed in India and also about the techniques of environment analysis as a foundation to corporate strategy, and as a prerequisite the students must know the basic environmental factors affecting the business and knowledge about business management. This course will also provide real life case studies or incident to students to understand and develop problem solving skill and technique to overcome the issues. |
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Course Outcome |
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Explain how organisation implements social responsibility actions and adopt to corporate governance. |
Unit-1 |
Teaching Hours:14 |
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Conceptual Framework of Business Environment
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Level of Knowledge: Basic and Conceptual Concept, Significance, and Nature of Business Environment – Internal , External, Micro and Macro; Environmental Analysis-Concept, Process, Limitation, Techniques of environmental analysis and Strategic Management (VRIO framework, Porter’s five force model, Need Gap analysis, SWOT Analysis, QUEST, Blue ocean Strategy and PESTLE); Demographic dividend, Happiness index. | ||||||||||||||||||||||
Unit-2 |
Teaching Hours:14 |
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Economic Environment and Legal Environment
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Economic Environment: Concept of Economic system, Objectives, Industrial policy 1991 (Industrial Licensing, Foreign Investment, Foreign Technology Agreements, Public Sector Policy and MRTP Act); NITI Aayog, Functions and initiative; Effect of recession on Business and remedies. Legal Environment: Company regulatory legislation in India, Competition Act and its salient features, FEMA, Monetary policy, Fiscal policy and Latest EXIM policy. | ||||||||||||||||||||||
Unit-3 |
Teaching Hours:12 |
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Natural Environment and Technological Environment
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Level of Knowledge: Basic and Conceptual Natural Environment: Meaning and significance, Natural environmental factors affecting business, The Environment Protection Act 1986; Paris Climate Agreement.
Technological Environment: Innovation, Technological leadership and followership, Sources of technological dynamics, Technology and competitive advantage, Transfer of technology and its problems, Management of technology, Impact of technology on business and society (Artificial Intelligence and Augmented Reality) | ||||||||||||||||||||||
Unit-4 |
Teaching Hours:14 |
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Political Environment and Socio-Cultural Environment
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Level of Knowledge: Basic and Conceptual Political Environment: Three political institutions: Legislature, Executive and Judiciary, Brief note on Fundamental rights and Duties, Rationale and extent of state intervention, Role of Government – Regulatory, Promotional and Entrepreneurial, Government’s responsibility to business, Business’s responsibility to Government; Brief overview about Make in India.
Socio-Cultural Environment: Corporate Social responsibility of business- Business Ethics and Corporate Governance, Social audit, impact of culture on business- Cross-Cultural Business Environment. | ||||||||||||||||||||||
Unit-5 |
Teaching Hours:6 |
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Global Environment
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Level of Knowledge: Basic and Conceptual Foreign Collaborations and Indian Business, Benefits and problems from MNCs, New Foreign Direct Investment policy of India; World Trade Organization- objectives and principles, implications for India; Trading Blocks-Meaning and types. | ||||||||||||||||||||||
Text Books And Reference Books: · K. Ashwathappa, Essentials of business environment, Bangalore: Himalaya publications. DOI: www.himpub.com(Latest Edition) | ||||||||||||||||||||||
Essential Reading / Recommended Reading · Francis Cherunilam, Business Environment, Mumbai: Himalaya publishing house. (Latest Edition) · S.K.MishraP,Economic Environment, Delhi: Himalaya publishing house. (Latest Edition) · K Chidambaram, Business Environment,Vikas Publications.(Latest Edition) | ||||||||||||||||||||||
Evaluation Pattern
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COH134 - BUSINESS ECONOMICS - I (2019 Batch) | ||||||||||||||||||||||
Total Teaching Hours for Semester:60 |
No of Lecture Hours/Week:4 |
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Max Marks:100 |
Credits:04 |
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Course Objectives/Course Description |
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The approach of this paper is to study the behaviour of a Unit and the analysis is generally static and in partial equilibrium with the framework. The modules incorporated in this Paper deal with the nature and scope of economics, the theory of consumer behavior, analysis of production function and equilibrium of a producer, the price formation in different markets structures and the equilibrium of a firm and industry. As a prerequisite, the students should have basic knowledge about the concepts relating to micro economics. |
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Course Outcome |
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· To make students aware of the basic economic concepts and theories of economics. · Develop the conceptual foundations and analytical methods used in micro economics; · Familiarize the students with the basics of consumer behavior, behavior of firms and market equilibrium; To develop among students the ability to understand and appreciate the economic theories and their application in real economic life. |
Unit-1 |
Teaching Hours:10 |
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Basic Concepts
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Level of Knowledge: Conceptual Ten principles of economics: How people make decisions, how people interact and how the economy as a whole works- Role of observations and theory in economics- Role of assumptions- Role of Economic models- Wants and resources; Problem of choice, Production Possibility Frontier; Opportunity cost; Basic economic problems common to all economies. | ||||||||||||||||||||||
Unit-2 |
Teaching Hours:11 |
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The Market Forces of Demand and supply
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Level of Knowledge: Conceptual Law of demand, Reasons for the downward slope of the demand curve. Exceptions to the law; Changes in demand; Elasticity of Demand- Degrees of price elasticity with diagrams; Factors determining price elasticity, methods of measurement. Income elasticity demand; Cross elasticity demand; Demand forecasting- Methods; Laws of supply, Changes in supply- Consumers, Producers and the Efficiency of the Markets: Consumer’s surplus (Marshall), Producer surplus and Market efficiency- Externalities and Market inefficiency- Public goods and common resources. | ||||||||||||||||||||||
Unit-3 |
Teaching Hours:12 |
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Theory of Consumer Choice and New Frontiers in Microeconomics
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Level of Knowledge: Conceptual Cardinal utility analysis; Law of diminishing marginal utility; Consumer’s surplus (Marshall), Ordinal utility analysis. Indifference curves- Properties, consumer’s equilibrium, Price effect, Income effect and substitution effect. | ||||||||||||||||||||||
Unit-4 |
Teaching Hours:12 |
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Theory of Production and Cost
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Level of Knowledge: Conceptual Production function; Law of variable proportions; Laws of returns, Economies of scale; Producer’s Equilibrium with the help of iso-quants and iso-cost lines. Cost function- Important cost concepts. Short run and long run cost analysis (traditional theory) Modern theory of cost- Long run and short run. Revenue analysis. AR and MR. | ||||||||||||||||||||||
Unit-5 |
Teaching Hours:15 |
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Product Pricing and Factor Pricing
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Level of Knowledge: Conceptual Market structure- Perfect competition, Price and output determination- Role of time element in market price determination. Monopoly- Price output determination, Price discrimination Monopolistic Competition. Price and Output determination. Selling costs. Product differentiation- oligopoly; Price determination (collusive pricing, price leadership). | ||||||||||||||||||||||
Text Books And Reference Books: 1. N. Gregory Mankiw (2012). Principles of Microeconomics (4 ed). Cengage Learning India. | ||||||||||||||||||||||
Essential Reading / Recommended Reading 1. Lipsey, R.G. and K.A. Chrystal (2011).Principles of Economics (IX ed.).Oxford University Press: Oxford 2. Ramsfield, E. (2012). Micro Economics (IX ed.). New York: W.W Norton and company. 3. Ray, N.C. (2014).An introduction to Microeconomics, Macmillan Company of India Ltd: New Delhi 4. Samuelson, PA and W.D. Hague (2012).A textbook of Economic Theory. ELBS Longman group: London. | ||||||||||||||||||||||
Evaluation Pattern
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ENG121 - ENGLISH (2019 Batch) | ||||||||||||||||||||||
Total Teaching Hours for Semester:45 |
No of Lecture Hours/Week:3 |
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Max Marks:100 |
Credits:2 |
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Course Objectives/Course Description |
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· 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. |
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Course Outcome |
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· Understand how to engage with texts from various countries, historical, cultural specificities and politics · Understand and develop the ability to reflect upon and comment on texts with various themes · Develop an analytical and critical bent of mind to compare and analyze the various literature they read and discuss in class · Develop the ability to communicate both orally and in writing for various purposes |
Unit-1 |
Teaching Hours:6 |
Unit 1 1. The Happy Prince By Oscar Wilde 2. Shakespeare Sonnet 18
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Unit-1 |
Teaching Hours:6 |
language
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Common errors- subject-verb agreement, punctuation, tense errors
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Unit-2 |
Teaching Hours:6 |
unit 2
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1. Why We Travel-Pico Iyer 2. What Solo Travel Has Taught Me About the World – and Myself -ShivyaNath- Blogpost
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Unit-2 |
Teaching Hours:6 |
language
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sentence fragments, dangling modifiers, faulty parallelism, | |
Unit-3 |
Teaching Hours:6 |
unit 3
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1. Thinking Like a Mountain By Aldo Leopold 2. Short Text: On Cutting a Tree By Gieve Patel | |
Unit-3 |
Teaching Hours:6 |
language
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Note taking | |
Unit-4 |
Teaching Hours:6 |
unit 4
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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-4 |
Teaching Hours:6 |
language
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Paragraph writing | |
Unit-5 |
Teaching Hours:6 |
unit 5
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1. The Story of B24 By Sir Arthur Conan Doyle 2. Short Text: Aarushi Murder case
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Unit-5 |
Teaching Hours:6 |
Language
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Newspaper report | |
Unit-6 |
Teaching Hours:6 |
unit 6
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1.Long text:My Story- Nicole DeFreece
2. short text: Why You Should Never Aim for Six Packs
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Unit-6 |
Teaching Hours:6 |
Language
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Essay writing | |
Unit-7 |
Teaching Hours:6 |
unit 7
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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
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Paraphrasing and interpretation skills | |
Unit-8 |
Teaching Hours:3 |
visual text
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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 | |
FRN121 - FRENCH (2019 Batch) | |
Total Teaching Hours for Semester:45 |
No of Lecture Hours/Week:3 |
Max Marks:100 |
Credits:3 |
Course Objectives/Course Description |
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French as second language for the UG program |
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Course Outcome |
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Enhancement of linguistic competencies and sharpening of written and oral communicative skills. |
Unit-1 |
Teaching Hours:8 |
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Dossier 0- Discovery
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1. First and Last Names of French Families 2. Few French and International personalities
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Unit-2 |
Teaching Hours:8 |
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Dossier 1 - The Ones, the others
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1. Greetings- Usage of “tu” and “Vous” 2. Telephone Numbers in France 3. Some cultural / festive events in Paris- The Francophone | ||||||||||||||||||||||
Unit-3 |
Teaching Hours:8 |
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Dossier 2- Here, Elsewhere
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1. Pontoise and Ile de France- The City 2. Annecy- Youth hostel and accommodation 3. The wording of address in France- postal codes and departments
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Unit-4 |
Teaching Hours:8 |
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Dossier 3 Tell me who you are
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1. The French and sports- The Reality shows 2. New ways of meeting- The Differences men/ women 3. Surnames of married women/ children- Announcements and family functions
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Unit-5 |
Teaching Hours:8 |
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Dossier 4 Each person at his own pace
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1. Rhythm of Life and Rhythm of the city- Internet and media in daily life 2. The Outings 3. Family life and Household chores- Routine and change in rhythm | ||||||||||||||||||||||
Unit-6 |
Teaching Hours:5 |
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Tales
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1. The tooth of the cat – Renaud FABBRI 2. The Princess and the pea- Odile THIEVENAZ | ||||||||||||||||||||||
Text Books And Reference Books: 1. Berthet, Annie, Catherine Hugot et al. Alter Ego + A1. Paris : Hachette, 2012 2. Krishnan, Chitra. De Bouche à Oreille. New Delhi : Langers International Pvt Ltd., 2009 | ||||||||||||||||||||||
Essential Reading / Recommended Reading 1. Thakker, Viral. Plaisir d’écrire. New Delhi : Langers International Pvt. Ltd., 2011 2. French websites like Bonjour de France, Fluent U French, Learn French Lab, Point du FLE etc. | ||||||||||||||||||||||
Evaluation Pattern
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HIN122 - HINDI (2019 Batch) | ||||||||||||||||||||||
Total Teaching Hours for Semester:45 |
No of Lecture Hours/Week:3 |
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Max Marks:50 |
Credits:3 |
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Course Objectives/Course Description |
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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:
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Course Outcome |
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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 |
Hindustani Music
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Gazal Ki Parampara and Pramukh kalakar | |
Unit-1 |
Teaching Hours:20 |
Kavya Sankalan - Samakaleen Hindi Kavitha. (An anthology of contemporary Hindi poems), Kabir ke Dohe and Sur Ke Pad
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‘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:15 |
Translation- practice
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Unit-3 |
Teaching Hours:5 |
Patra Lekhan --Vyavasaik Patra Vyavhar (Business letters)
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Vyavasaik Patra Vyavhar (Business letters)
Level of knowledge: Conceptual | |
Unit-4 |
Teaching Hours:5 |
Hindusthani Sangeeth-parampara evam pramukh kalakar
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Utbhav,Vikas aur paramparaein Pramukh Sangeethkar-1.Bhimsen Joshi 2.Gulam Ali 3.Pandit Ravishankar 4. Bismillah Khan. | |
Text Books And Reference Books:
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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 | |
KAN122 - KANNADA (2019 Batch) | |
Total Teaching Hours for Semester:45 |
No of Lecture Hours/Week:3 |
Max Marks:100 |
Credits:03 |
Course Objectives/Course Description |
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Course Description Select Old Kannada, Medieval Kannada and Modern Kannada Literatures are introduced for I Semester B.Com-Regular /B.Com Hon./ B.Com F&A/ BBA & BBA-Hons.courses in the syllabus. This will enrich the Language and Communication skills, Critical and analytical thinking of the students. this will help them to enhance their social sensitivity. Course Objectives
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Course Outcome |
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Unit-1 |
Teaching Hours:20 |
Poetry -Old, Medivial and Modern Kannada Literature
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1. Poetry (Old Kannada literature) 1 Pampa-Bharata Bahubali Prasamga 2. Janna- Chitramapatre Ramate Naari 3. Raghavanka- Purada Punyam Purusha Roopinde Pogutide
2. Vachanas & Keerthanas (Medieval Kannada Literature) 1. Devaradasimayya 2. Basavanna 3. Akkamahadevei 4. Allamaprabhu 5. Urilingapeddi 6. Purandara Dasa 7. Kanakadasa 8. Vadiraja 3. Modern Kannada Poetry 1. B.M.Shree- Kaarihrggadeya Magalu 2. Bendre- Hakki Haarutide Nodidira 3. Gopala Krishna Adiga- Neharu Nivruttaraguvudill 4. G.S Shivarudrappa – Mumbai Jaataka 5. T Yellappa- Avaru Mattu Naavu 6. Muktayakka- Mooru Mukhagalu
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Unit-2 |
Teaching Hours:15 |
. Prose: Short Stories
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1. Ramana Savaari Santege Hodaddu- K Sadashiva 2. Chappaligalu- Sara Abubakkar 3. Aeroplane mattu Chitte- K.P. Poornachandra Tejaswi 4. Gilikathe: Ravindranatha Tagore (Translated by S.G. Kulakarni) | |
Unit-3 |
Teaching Hours:10 |
Language Skills
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1. A- H, L-l, N-n, Hrasva- Deerga, Ottakshara, Joining of words 2. Business Terms. | |
Text Books And Reference Books:
1. Adipurana- Pampa 2. Yashodhara Charite- Janna 3. Harishchandra Kavya- Raghavanka 4. Shree Sahitya- B M Shreekantaiah
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Essential Reading / Recommended Reading 1. Pampa Ondu Adhyayana- G S Shivarudrappa 2. Vachana Chandrike- L Basavaraju 3. Purandara Sahitya Darshana- S K Ramachandra Rao
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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
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SAN122 - SANSKRIT (2019 Batch) | |
Total Teaching Hours for Semester:45 |
No of Lecture Hours/Week:3 |
Max Marks:100 |
Credits:2 |
Course Objectives/Course Description |
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I semester of B.Com/B.B.A prescribed with the text Chanakya niti - Selected shlokas strothra sahitya |
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Course Outcome |
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Exposing the students to learn the morals and ethics of chanakya' work |
Unit-1 |
Teaching Hours:30 |
Chanakya niti
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Chanakya niti selected shlokas Level of knowledge: Basic/conceptual/ Analytical | |
Unit-2 |
Teaching Hours:10 |
grammar
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snadhi prakaranam and lakaras Level of knowledge: Basic/conceptual/ Analytical. | |
Unit-3 |
Teaching Hours:3 |
language component
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Translation of passage from sanskrit to english Unseen passage to read and answer the questions given below Level of knowledge: Basic/conceptual/ Analytical | |
Unit-4 |
Teaching Hours:2 |
. Language component.
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language component Translation Sanskrit to English Level of knowledge: Basic/conceptual/ Analytical Composition to write in Sanskrit Level of knowledge: Basic/conceptual/ Analytical Comprehension in Sanskrit Level of knowledge: Basic/conceptual/ Analytical
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Text Books And Reference Books:
Chanakya niti - Selected shlokas | |
Essential Reading / Recommended Reading
1) Chanakya niti 2) Sanskrit Grammar Translation from English to Sanskrit by M.R. Kale. 3) Sanskrit Grammar kannada Version by Hegde.
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Evaluation Pattern CIA 1 Wikipedia assignments 20 marks CIA 2 mid-semester examinations 50 marks CIA 3 Wikipedia assignments 20 marks | |
TAM121 - TAMIL (2019 Batch) | |
Total Teaching Hours for Semester:45 |
No of Lecture Hours/Week:3 |
Max Marks:100 |
Credits:3 |
Course Objectives/Course Description |
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Poems of Bharatiyar and Bharatidasan and poems by women poets with feminine sensibilities will initiate the students into the modern period with all its complexities. The short stories by Ambai offers a matured vision of life through a varied characters and situatins. A new concept, Cultural Studies, will take the students beyond prescribed syllabus to include music, theatre, painting and films out of whcih the art form of music is taken up for the first semester. |
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Course Outcome |
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To make the students experience the impact made by Bharathiyar and Bharathidasan during the 20th century and to bring them to the realities of 21st century. They will also learn, on their own, about the nuances of music and a unique aesthetic experience it offers |
Unit-1 |
Teaching Hours:15 |
Modern Poetry
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Poems of Bharathiyar, Bharathidasan and women poets | |
Unit-2 |
Teaching Hours:5 |
Practical Grammar
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2 Grammar as reflected in the poems | |
Unit-3 |
Teaching Hours:15 |
Contemporary Cultural Issues
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Prose including reference to contemporary literary issues | |
Unit-4 |
Teaching Hours:10 |
Language Skills
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Language Skills: Piramozhichorkal | |
Text Books And Reference Books:
Malliga, R et al (ed).Thamilppathirattu I.Bangalore: Prasaranga,2011 ‘Oru Karuppuchilanthiyudan Or Iravu’ by Ambai,
published by Kalachuvadu Publications, Nagercoil, 2014
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Essential Reading / Recommended Reading
Varadarajan, Mu. Thamil Ilakkia Varalaru . New Delhi:Sahitya Akademi, 2008 Sivathambi, Ka.Thamil Sirukathaiyin Thorramum Valarchiyum.Coimbatore: NCBH, 2009 Ragunathan,C.Bharathi: Kalamum Karuthum, Chennai:NCBH, 1971
Ramakrishnan S 100 Sirantha Sirukathaigal, Chennai: Discovery Books, 2013
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Evaluation Pattern With a total of 100 marks, 50 marks will come from Continuous Internal Assessment (CIA) and the remaining 50 marks will come from end semester exanination. While the end semester examination will be fully theory based the CIA will consist of Wikipedia entries, assignments, theatre production, book review and other activities | |
AEN221 - ADDITIONAL ENGLISH (2019 Batch) | |
Total Teaching Hours for Semester:45 |
No of Lecture Hours/Week:3 |
Max Marks:100 |
Credits:3 |
Course Objectives/Course Description |
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The second semester has a variety of writing from India, Pakistan and Srilanka. The various essays, short stories and poems deal with various socio-economic, cultural and political issues that are relevant to modern day India and the Indian sub-continent and will enable students to comprehend issues of identity-politics, caste, religion, class, and gender. All of the selections either in the manner of their writing, the themes they deal with or the ideologies that govern them are contemporary in relevance and sensibility, whether written by contemporary writers or earlier writers. Excerpts from interviews, autobiographical writings, sports and city narratives are added to this section to introduce students to the varied genres of literature. The objectives of this course are to expose students to the rich literary and cultural diversity of Indian literatures to sensitise students on the social, political, historical and cultural ethos that has shaped the nation- INDIA to enable to grasp and appreciate the variety and abundance of Indian writing, of which this compilation is just a passing glance
to learn and appreciate India through association of ideas in the texts and the external contexts (BhashaUtsav will be an intrinsic help in this endeavour)
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Course Outcome |
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The students will become more aware culturally, ethically, socially and politically as citizens the course will sensitize students towards cultural, social, religious and ethnic diversities and help them engage with their peers and all around them in a more understanding and ‘educated’ manner. it will also enable them through the activities conducted to become more proactive citizens/participants in society. aware of the dynamics of gender, identity, communalism and politics of this vast nation through its literature. |
Unit-1 |
Teaching Hours:10 |
Poetry
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1. Jayanta Mahapatra “Grandfather”
2. Meena Alexander “Rites of Sense”
3. K.Satchidanandan “Cactus”
4. Jean Arasanayagam “Nallur” | |
Unit-2 |
Teaching Hours:15 |
Short Stories
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1. Temsula Ao “The Journey”
2. A. K Ramanujan “Annaya’s Anthropology”
3. Sundara Ramswamy “Waves”
4. Ashfaq Ahmed “Mohsin Mohalla”
5. T.S Pillai “In the Floods” | |
Unit-3 |
Teaching Hours:20 |
Essays
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1. Salman Rushdie “Gandhi Now”
2. Amartya Sen “Sharing the World”
3. Suketu Mehta “Country of the No”
4. Rahul Bhattacharya “Pundits From Pakistan” (An Excerpt) | |
Text Books And Reference Books: The textbook "Reading Diversity" | |
Essential Reading / Recommended Reading Online references for Comprehension Questions in the textbook | |
Evaluation Pattern Evaluation Pattern CIA 1: Classroom assignment/test for 20 marks keeping in tune with the course objectives and learning outcomes. CIA 2: Mid-semester written exam for 50 marks CIA 3: Collage, tableaus, skits, talk shows, documentaries, Quizzes or any proactive creative assignments that might help students engage with India as a cultural space. This is to be done keeping in tune with the course objectives and learning outcomes.
Mid Semester Exam: 2 Hrs Section A: 4x5= 20 Section B: 2x15=30 Total 50 End Semester Exam: 2 hrs Section A: 5 x 5 = 25 Section B: 5 x 15= 75 Total 100
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COH231 - CORPORATE ACCOUNTING - I (2019 Batch) | |
Total Teaching Hours for Semester:60 |
No of Lecture Hours/Week:4 |
Max Marks:100 |
Credits:4 |
Course Objectives/Course Description |
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This course provides comprehensive understanding of corporate accounting practices and presentation of financial statements as per legal requirements in organizations. It provides an overview of the corporate practice in maintaining the books as per accounting standards especially in company final accounts, valuation of shares, holding company accounting etc. As a pre-requisite, students must have basic knowledge about the concepts relating to finance and accounts. |
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Course Outcome |
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· Students will be able to pass journal entries and amend the balance sheet for alteration of share capital, Issue of bonus shares and buy back of shares · Students will be able to pass journal entries and prepare ledger accounts for the redemption of debentures and preference shareholders · Students will be able to prepare income statement and balance sheet of a company according the schedule III of companies Act 2013 · Students will be able to value shares and goodwill of a company. Students will be able to prepare consolidated balance sheet of holding company. |
Unit-1 |
Teaching Hours:13 |
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Final Accounts
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Level of Knowledge: Conceptual and working Legal position regarding final accounts of companies – Compliance with Accounting standards- Form and contents of Statement of Profit or Loss and Balance Sheet as per SCHEDULE III – General Instructions for preparation of Statement of Profit and Loss and Balance Sheet – Disposal of company profits –dividend tax deducted at source-Declaration of dividends out of reserves-Transfer to Reserves etc., excluding calculation of managerial remuneration. | ||||||||||||||||||||||
Unit-2 |
Teaching Hours:8 |
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Accounting for Alteration of Share Capital
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Level of Knowledge: Conceptual and working Meaning of Alteration of share capital – Accounting treatment- Bonus shares-Characteristic of Bonus shares- circumstances for issue of bonus shares-SEBI guidelines for issue of bonus shares-Accounting Treatment for Bonus shares-Buy-back of shares- advantages-Accounting entries in buy-back of shares - equity shares with differential rights, employee stock option (theory only). | ||||||||||||||||||||||
Unit-3 |
Teaching Hours:13 |
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Accounting for Redemption of Preference Shares and Debentures
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Level of Knowledge: Conceptual and working Redemption of debentures- Problems by using Sinking fund method – Redemption of Preference shares: -Meaning – legal provisions – Treatment regarding Premium on redemption – Creation of Capital Redemption Reserve Account (CRR) – Fresh issue of shares – Arranging for cash balance for the purpose of redemption – Minimum number of shares to be issued for redemption – Issue of bonus shares – Preparation of Balance Sheet after redemption. | ||||||||||||||||||||||
Unit-4 |
Teaching Hours:13 |
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Valuation of Goodwill and Valuation of Shares
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Level of Knowledge: Conceptual and working Valuation of Goodwill – Meaning of Goodwill – Need for Valuation of Goodwill – Factors Affecting Valuation of Goodwill – Methods of Valuation – Average Profit Method – Super Profit Method – Annuity Method-Capitalization Method-Valuation of Shares – Need for Valuation –Factors Affecting valuation of Shares- Net Asset Method – Yield Method – Fair Value-Simple Practical Problems | ||||||||||||||||||||||
Unit-5 |
Teaching Hours:13 |
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Accounts of Holding Companies/Parent Companies
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Level of Knowledge: Conceptual and working Meaning of Holding & Subsidiary Company – Consolidation of Balance Sheet of Holding and Subsidiary Company - Relevant provisions of Accounting Standard (ICAI).Calculation of Cost of Control – Minority Interest –Treatment of Unrealized Profit on stock and assets- Revaluation of Assets and Liabilities- Inter Company Owing-Preference shares - Issue of bonus Shares by Subsidiary Company -Proposed Dividend –Preparation of consolidated balance sheet with one subsidiary company. | ||||||||||||||||||||||
Text Books And Reference Books: Jain, S.P. and K.L. Narang. Corporate Accounting(2017). New Delhi: Kalyani Publishers. | ||||||||||||||||||||||
Essential Reading / Recommended Reading
1. Anil Kumar, Rajesh Kumar (2017).Corporate Accounting. Mumbai: Himalayan Publishing House /Student Edition, 2. M.C. Shukla, T.S. Grewal & S.C. Gupta (2017).Advanced Accountancy. New Delhi:S. Chand & Company Ltd. 3. R.L. Gupta & M. Radhaswamy(2017). Advanced Accountancy. New Delhi:Sultan Chand & Sons. 4. Dr. Maheshwari S.N & Dr. Maheshwari S.K (2017). Advanced Accountancy Vol.1, Vol.-2. New Delhi: Vikas Publishing House Pvt. Ltd 5. Mukerjee&Hanif, Modern Accountancy (2017).New Delhi: Tata McGraw Hill. 6. S.K. Paul, Accountancy, (2017). New Delhi: New Central Book Agency (P) Ltd. | ||||||||||||||||||||||
Evaluation Pattern
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COH234 - BUSINESS ECONOMICS - II (2019 Batch) | ||||||||||||||||||||||
Total Teaching Hours for Semester:60 |
No of Lecture Hours/Week:4 |
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Max Marks:100 |
Credits:04 |
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Course Objectives/Course Description |
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On account of the growing influence and involvement of the State in economic fields, macroeconomics has become a major area of economic analysis in terms of theoretical, empirical as well as policy-making issues. Macroeconomics has an extensive, substantive as well as methodological content. It deals with the functioning of the economy as a whole, 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 canvass of the study is the whole rather than the part because what is true of parts is not necessarily true of the whole. This course is designed to make an undergraduate student aware of the basic theoretical framework underlying the field of macroeconomics. As a prerequisite, the students should be having basic knowledge about concepts relating to macroeconomics. |
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Course Outcome |
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· To provide a systematic introduction to mainstream approaches to the study of macroeconomics. · To stimulate awareness on macroeconomic challenges and policy management in progressive nations. · To develop the ability for objective reasoning about macroeconomic issues. |
Unit-1 |
Teaching Hours:12 |
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Measuring a Nation?s Income and Cost of living
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Level of Knowledge: ConceptualEconomy’s Income and Expenditure, Measurement of GDP, Components of GDP, Real versus Nominal GDP- The GDP Deflator-The Consumer Price Index- Calculation of CPI- GDP deflator versus the CPI- Correcting economic variables for the effects of inflation- Real and Nominal Interest rates; The limitations of using national income statistics | ||||||||||||||||||||||
Unit-2 |
Teaching Hours:12 |
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Goods and Money Market
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Level of Knowledge: Conceptual Saving and Investment in the National Income Accounts- The Market for Loan able Funds; Policy changes and impact on the market for Loanable funds- Meaning and Functions of Money- Banks and Money Supply; Money creation with 100 percent reserve banking and Fractional reserve banking- Central Bank tools of Monetary Control- Classical theory of Inflation- Classical Dichotomy and Monetary Neutrality- Velocity and Quantity equation- Fisher Effect- Costs of Inflation. | ||||||||||||||||||||||
Unit-3 |
Teaching Hours:16 |
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Aggregate Demand, Aggregate Supply & Influence of Monetary and Fiscal Policy on Aggregate Demand
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Level of Knowledge: Conceptual Three Key Facts about Economic Fluctuations, Short run Economic Fluctuations, Aggregate Demand Curve, Aggregate Supply Curve, Two Causes of Economic Fluctuations, Monetary Policy influence on Aggregate Demand- The Theory of Liquidity Preference- Fiscal Policy influence on Aggregate Demand- The Multiplier Effect- Crowding out effect- Stabilization Policy; Active Versus Automatic Stabilizers | ||||||||||||||||||||||
Unit-4 |
Teaching Hours:10 |
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Short Run Trade-off between Inflation and Unemployment
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Level of Knowledge: Conceptual The Philips Curve, Shifts in Philips Curve: The Role of Expectations, Shifts in Philips Curve and the Role of Supply Shocks, The Cost of Reducing Inflation- Rational Expectations and the possibility of costless disinflation | ||||||||||||||||||||||
Unit-5 |
Teaching Hours:10 |
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Six Debates over Macroeconomic Policy
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Level of Knowledge: Conceptual Monetary and Fiscal Policy – Pros and Cons, Handling Recession: higher spending vs. tax cuts, Monetary Policy: rule vs. discretion, Central Bank: zero inflation, Balanced Budget Debate, Tax Law Reformation for Savings: debate. | ||||||||||||||||||||||
Text Books And Reference Books: 1. N. Gregory Mankiw (2012). Principles of Microeconomics (4 ed). Cengage Learning India. | ||||||||||||||||||||||
Essential Reading / Recommended Reading 1. Lipsey, R.G. and K.A. Chrystal (2011).Principles of Economics (IX ed.).Oxford University Press: Oxford 2. Ramsfield, E. (2012). Micro Economics (IX ed.). New York: W.W Norton and company. 3. Ray, N.C. (2014).An introduction to Microeconomics, Macmillan Company of India Ltd: New Delhi 4. Samuelson, PA and W.D. Hague (2012).A textbook of Economic Theory. ELBS Longman group: London. | ||||||||||||||||||||||
Evaluation Pattern
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COSF232 - FINANCIAL PLANNING AND PERFORMANCE MANAGEMENT (2019 Batch) | ||||||||||||||||||||||
Total Teaching Hours for Semester:60 |
No of Lecture Hours/Week:4 |
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Max Marks:100 |
Credits:4 |
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Course Objectives/Course Description |
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Management accountants should be able to understand, plan and execute the information required to prepare a company’s overall strategy, short-term and long-term goals. The goal of this course is to help the student understand strategic planning, basic budgeting concepts and forecasting techniques. It also describes tools that incorporate both financial and non-financial measures to aid an organization in matching it’s planning to its overall strategy. |
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Course Outcome |
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· Students will be able to understand strategic planning and budgeting and recall the models of strategic planning with the process · Students will be able to classify forecasting techniques and demonstrate the budget · Students will be able to make use of budget to prepare an annual profit plan · Students will be able to analyse performance by using flexible budgets and compare actual results to planned results · Students will be able to explain the importance and use of standard cost systems Students will be able to propose performance measures and discuss key performance indicators |
Unit-1 |
Teaching Hours:10 |
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Strategic Planning
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Analysis of external and internal factors affecting strategy - Long-term mission and goals - Alignment of tactics with long-term strategic goals - Strategic planning models and analytical techniques - Characteristics of successful strategic planning process | ||||||||||||||||||||||
Unit-2 |
Teaching Hours:10 |
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Budgeting Concepts and Methodologies
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Operations and performance goals - Characteristics of a successful budget process - Resource allocation - Forecasting techniques (Regression analysis, Learning curve analysis, Expected value) - Annual business plans (master budgets) - Project budgeting - Activity-based budgeting - Zero-based budgeting - Continuous (rolling) budgets - Flexible budgeting | ||||||||||||||||||||||
Unit-3 |
Teaching Hours:10 |
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Top-level Planning and Analysis
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Annual profit plan and supporting schedules - Operational budgets - Financial budgets - Capital budgets - Pro forma income statement - Financial statement projections - Cash flow projections | ||||||||||||||||||||||
Unit-4 |
Teaching Hours:15 |
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Cost and Variance Measures
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Comparison of actual to planned results - Use of flexible budgets to analyse performance - Management by exception - Use of standard cost systems - Analysis of variation from standard cost expectations | ||||||||||||||||||||||
Unit-5 |
Teaching Hours:15 |
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Performance Measures
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Product profitability analysis - Business unit profitability analysis - Customer profitability analysis - Return on investment - Residual income - Investment base issues - Key performance indicators (KPIs) - Balanced scorecard - Responsibility centers and reporting segments | ||||||||||||||||||||||
Text Books And Reference Books:
Wiley CMA excel Learning System, Part 1: Financial Reporting, Planning, Performance & Control | ||||||||||||||||||||||
Essential Reading / Recommended Reading
1. Wheelen, Thomas L., et. al., Strategic Management and Business Policy: Globalization , Innovation and Sustainability,14th edition, Prentice Hall, Upper Saddle River, NJ, 2014. 2. Blocher, Edward, J., Stout, David E., Juras, Paul E., and Cokins, Gary, Cost Management: A Strategic Emphasis, 7th edition, McGraw Hill, New York, NY, 2013. 3. Horngren, Charles T., Datar, Srikant, and Rajan, Madhav, Cost Accounting: A Managerial Emphasis, 16th edition, Prentice-Hall, Upper Saddle River, NJ, 2012. 4. Anderson, David, R., Sweeney, Dennis J., Williams, Thomas A., Camm, Jeff, and Martin, R. Kipp, Quantitative Methods for Business, 13th Edition, Mason, Ohio: South Western, 2010. | ||||||||||||||||||||||
Evaluation Pattern
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COSF233 - COST MANAGEMENT AND CONTROL (2019 Batch) | ||||||||||||||||||||||
Total Teaching Hours for Semester:60 |
No of Lecture Hours/Week:4 |
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Max Marks:100 |
Credits:4 |
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Course Objectives/Course Description |
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Management accountants should be able to understand the various costing systems that can be used to monitor a company’s costs and provide management with information it needs to manage the company’s operations and performance. Student should also understand the manner in which a corporate governance structure provides oversight and monitoring of an organization’s actions, policies, and decisions; several interrelated approaches to establishing control: the assessment and management of risks; process of internal auditing and responsibilities of auditors; and, measures taken to ensure appropriate system controls. |
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Course Outcome |
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· Students will be able to define cost behaviour and types of costs · Students will be able to classify costing systems and compare different types of costs. · Students will be able to solve problems in supply chain management · Students will be able to conclude and criticise on the basis of internal auditing · Students will be able to develop and create a business continuity plan |
Unit-1 |
Teaching Hours:15 |
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Cost Measurement Concepts
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Cost behaviour and cost objects - Actual and normal costs - Standard costs - Absorption(full) costing - Variable (direct) costing - Joint and by-product costing | ||||||||||||||||||||||
Unit-2 |
Teaching Hours:15 |
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Costing Systems and Overhead Costs
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Job order costing - Process costing - Activity-based costing - Life-cycle costing - Fixed and variable overhead expenses - Plant-wide versus departmental overhead -Determination of allocation base - Allocation of service department costs | ||||||||||||||||||||||
Unit-3 |
Teaching Hours:10 |
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Supply Chain Management and Business Process Improvement
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Lean manufacturing - Enterprise resource planning (ERP) - Theory of constraints and throughput costing - Capacity management and analysis - Value chain analysis - Value-added concepts - Process analysis - Activity-based management - Continuous improvement concepts - Best practice analysis - Cost of quality analysis - Efficient accounting processes | ||||||||||||||||||||||
Unit-4 |
Teaching Hours:10 |
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Internal Controls
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Internal control structure and management philosophy - Internal control policies for safeguarding and assurance - Internal control risk Managing the Risk of Fraud (ISO31000)- Corporate governance - External audit requirements - Internal auditing - Systems Control and Security Measures General accounting system controls - Application and transactioncontrols - Network controls Backup controls - Business continuity planning | ||||||||||||||||||||||
Unit-5 |
Teaching Hours:10 |
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Systems Control and Security Measures
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Information systems – Accounting information systems – Enterprise resource planning systems – Enterprise performance management systems – Data governance – Data policies and procedures – life cycle of data – controls against security breaches – Technology enabled finance transformation – system development life cycle – process automation – innovative applications - Data analytics – Business intelligence – Data mining – Analytic tools – Data visualization | ||||||||||||||||||||||
Text Books And Reference Books: Wiley CMA excel Learning System, Part 1: Financial Reporting, Planning, Performance & Control | ||||||||||||||||||||||
Essential Reading / Recommended Reading
1. Blocher, Edward, J., Stout, David E., Juras, Paul E., and Cokins, Gary, Cost Management: A Strategic Emphasis, 7th edition, McGraw Hill, New York, NY, 2013. 2. Horngren, Charles T., Datar, Srikant, Rajan, Madhav, Cost Accounting: A Managerial Emphasis, 16th edition, Prentice-Hall, Upper Saddle River, NJ, 2012. 3. Simkin, Mark G., Rose, Jacob M., Norman, Carolyn S., Core Concepts of Accounting Information Systems, 13th edition, John Wiley & Sons, Hoboken, NJ, 2012. 4. Bodnar, George, H., and Hopwood, William S., Accounting Information Systems, 10th edition, Prentice-Hall, Upper Saddle River, NJ, 2010. 5. Sawyer’s Guide for Internal Auditors, 6th edition, The Institute of Internal Auditors Research Foundation (IIARF), Altamonte Springs, FL, 2012. | ||||||||||||||||||||||
Evaluation Pattern
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ENG221 - ENGLISH (2019 Batch) | ||||||||||||||||||||||
Total Teaching Hours for Semester:45 |
No of Lecture Hours/Week:3 |
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Max Marks:100 |
Credits:2 |
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Course Objectives/Course Description |
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· 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. |
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Course Outcome |
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· Understand how to engage with texts from various countries, historical, cultural specificities and politics · Understand and develop the ability to reflect upon and comment on texts with various themes · Develop an analytical and critical bent of mind to compare and analyze the various literature they read and discuss in class · Develop the ability to communicate both orally and in writing for various purposes |
Unit-1 |
Teaching Hours:6 |
language
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Presentation skills | |
Unit-1 |
Teaching Hours:6 |
food
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Unit-2 |
Teaching Hours:6 |
Fashion
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1.Long text: In the Height of Fashion-Henry Lawson
2. short text: Crazy for Fashion- BabatundeAremu | |
Unit-2 |
Teaching Hours:6 |
Language
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Report writing | |
Unit-3 |
Teaching Hours:6 |
Language
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Group Discussion | |
Unit-3 |
Teaching Hours:6 |
Architecture
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1. long text: Bharat Bhavan By Charles Correa 2. Short text: The Plain Sense of Things By Wallace Stevens
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Unit-4 |
Teaching Hours:6 |
Language
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Interview skills and CV writing | |
Unit-4 |
Teaching Hours:6 |
Management
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1.Long Text: The Amazing Dabbawalas of Mumbai- ShivaniPandita
2. Short Text: If By Rudyard Kupling | |
Unit-5 |
Teaching Hours:6 |
History
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1. Long tet: Whose Ambedkar is he anyway? By KanchaIlaiah
2. Short text: Dhauli By JayantaMahapatra | |
Unit-5 |
Teaching Hours:6 |
language
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Developing arguments- debating | |
Unit-6 |
Teaching Hours:6 |
War
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1. Long text: An Occurrence at Owl Creek Bridge By Ambrose Bierce 2. Short text: Strange meeting By Wilfred Owen | |
Unit-6 |
Teaching Hours:6 |
language
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Letter writing and email writing | |
Unit-7 |
Teaching Hours:6 |
Social Media
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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-7 |
Teaching Hours:6 |
language
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Ethics of writing on social media platforms | |
Unit-8 |
Teaching Hours:3 |
visual text
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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 | |
FRN221 - FRENCH (2019 Batch) | |
Total Teaching Hours for Semester:45 |
No of Lecture Hours/Week:3 |
Max Marks:100 |
Credits:3 |
Course Objectives/Course Description |
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French as second language for the UG program |
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Course Outcome |
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Enhancement of linguistic competencies and sharpening of written and oral communicative skills. |
Unit-1 |
Teaching Hours:8 |
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Dossier 5 Highlights
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1. Festivals and rituals in France 2. Telephone conversations- Social network- Guide and Forum of Travel 3. People magazines and the life of celebrities. | ||||||||||||||||||||||
Unit-2 |
Teaching Hours:8 |
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Dossier 6 Travel, Trips
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1. Montreal- the seasons, the weather 2. Overseas France and the Reunion 3. Brussels, European capital
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Unit-3 |
Teaching Hours:8 |
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Dossier 7 It's my Choice
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1. National health nutrition program and the week of taste – the typical meal and food habits in France 2. The great designers and the high fashion- Fashion and personal Image 3. Online shopping – Gift occasions
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Unit-4 |
Teaching Hours:8 |
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Dossier 8 Living in the city
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1. Big stores and Purchase of current consumption- The Means of payment 2. The great chefs and the gastronomic guides - Restaurant critics 3. Memories of a place of life- The neo- rural
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Unit-5 |
Teaching Hours:8 |
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Dossier 9 places of life
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1. The preferences of the French concerning their house 2. The look for accommodation- Alternative and atypic housing 3. Sharing accommodation | ||||||||||||||||||||||
Unit-6 |
Teaching Hours:5 |
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Tales
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1. The fountain of the fairies- Raymond RICHELOT 2. The gallery hunting- Simon LAMBERT | ||||||||||||||||||||||
Text Books And Reference Books: 1. Thakker, Viral. Plaisir d’écrire. New Delhi : Langers International Pvt. Ltd., 2011 2. French websites like Bonjour de France, Fluent U French, Learn French Lab, Point du FLE etc.
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Essential Reading / Recommended Reading 1. Berthet, Annie, Catherine Hugot et al. Alter Ego + A1. Paris : Hachette, 2012 2. Krishnan, Chitra. De Bouche à Oreille. New Delhi : Langers International Pvt Ltd., 2009 | ||||||||||||||||||||||
Evaluation Pattern
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HIN222 - HINDI (2019 Batch) | ||||||||||||||||||||||
Total Teaching Hours for Semester:45 |
No of Lecture Hours/Week:3 |
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Max Marks:50 |
Credits:3 |
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Course Objectives/Course Description |
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The text book “Samakaleen Kahaniyam” is a story collection edited by Dr. Vanaja and Published by Rajpal and sons. New Delhi. In this semester film appreciation is one of the unit. To emphasize on Functional Hindi, Movie Review and Business letters are also included in this syllabus. |
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Course Outcome |
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Students are exposed to the world of Hindi fiction particularly short stories. It helps them to improve their writing and analytical skills and film appreciation make them to know more about the thematic and technical aspects of Cinema. By teaching business correspondence emphasis is being given to functional Hindi too. |
Unit-1 |
Teaching Hours:25 |
Story Collection -Samakaleen Kahaniyan
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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 appreciation
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English-Vinglish,Ankur,Theesari Kasam and Bagban. Level of knowledge: Conceptual | |
Unit-2 |
Teaching Hours:15 |
Film Personalities
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Adoor Gopalakrishnan,Girish Kasaravalli,Satyajith Rai,Shyam Benega and Dada Saheb Phalke. .Level of knowledge:Analytical | |
Unit-3 |
Teaching Hours:5 |
Patra Lekhan (Business letter writing)
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Avedan, Bank, Bima, Agency Level of knowledge: Basic | |
Text Books And Reference Books:
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Essential Reading / Recommended Reading Samakaleen Kahaniyam’Ed by:Dr.Vanaja | |
Evaluation Pattern CIA-1(Digital learning-Wikipedia) CIA-2(Midsemester examination) CIA-3(Digital learning-Wikipedia) End semester examination | |
KAN222 - KANNADA (2019 Batch) | |
Total Teaching Hours for Semester:45 |
No of Lecture Hours/Week:3 |
Max Marks:50 |
Credits:03 |
Course Objectives/Course Description |
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Course Description : The course is taught in the Second Semester for B.Com students. The selected Essays of Nagesh Hegade G.Sham Paramashivaiah Ashish Nandi and Yeshwanth Donge are prescribed in the semester.The syllabus will extend the concerns of Environment, Current Marketing trend, Folk belifes and social justice. students will be introduced to the basic concepts of theatre arts. Students will use various creative drama techniques to build confidence and trust, stimulate imagination, movement, and role-play. Through theatre games and activities students will learn to lose inhibitions and will gain trust in themselves as well as others in their groups. Course Objective: Students in Drama and Theatre Arts will acquire and develop various fundamental performance and production skills sufficient to prepare them for employment or graduate study in the theatre and students will learn to deliver audience-appropriate theatrical presentations. |
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Course Outcome |
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Learning Outcome: To demonstrate knowledge of theatre and dance history and literature and draw connections between theatrical practices and social contexts in both modern and pre modern periods. |
Unit-1 |
Teaching Hours:20 |
Kannada Play
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: Amrapali- Dr. Prabhushankara. | |
Unit-2 |
Teaching Hours:15 |
Selected Kannada Essays
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1. 1. Pashimaghattagala Patana- Nagesh Hegde 2. Janapada Kathe- G.S. Paramashiviah 3. Coco cola – Ashish Nandi 4. Online Marukatteya Kasta sukha – Yashvanth Donge | |
Unit-3 |
Teaching Hours:10 |
Writing Skills
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Text Books And Reference Books: 1. 1. Drama: Amrapali- Dr. Prabhushankara Publishers: DVK Murthy Krishnamurthy puram Mysore -04 | |
Essential Reading / Recommended Reading
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Evaluation Pattern
CIA-1 Digital Learning - Wikipedia - 20 Marks CIA-2 Mid Semsester Examination- 50 Marks CIA-3 Digitization of Kannada Novels - 20 Marks End Semester Examination- 50 Marks | |
SAN222 - SANSKRIT (2019 Batch) | |
Total Teaching Hours for Semester:45 |
No of Lecture Hours/Week:3 |
Max Marks:100 |
Credits:2 |
Course Objectives/Course Description |
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Origin and development of prose to understand the different theories and original nature of Sanskrit Stories. "Mithrabeda from Panchatantram" provides an insight to the Stories. The basic grammer only rules are given for usage in composition. Language component will help for proper usage of Sanskrit language. |
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Course Outcome |
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Origin and development ofProse and the great Authors the different syle of learning will provide the knowledge of language. |
Unit-1 |
Teaching Hours:2 |
. Origin and development of Prose
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Origin and development of Prose Level of knowledge: Basic/conceptual. | |
Unit-2 |
Teaching Hours:25 |
Mithralabha from Hitopadesha
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Mithralabha from Hitopadesha Level of knowledge: Basic/conceptual/ Analytical | |
Unit-3 |
Teaching Hours:15 |
Grammar
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Samasa prakaranam conceptual/ Analytical Visual text: Shankaracharya | |
Unit-4 |
Teaching Hours:3 |
language component
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Composition in sanskrit on the general topics conceptual/ Analytical Translation of unseen Sanskrit to English Conceptual/ Analytical Comprehension in sanskrit. conceptual/ Analytical | |
Text Books And Reference Books:
Mithrabedha from Panchatantram Visual text: Shankaracharya | |
Essential Reading / Recommended Reading
Recommended Reading : - 1) Mithrabedha from Panchatantram- Vishusharmana 2) Samskruta sahitya parampare by Achar;ya Balaceda upadyayda translated by Ramachandra Shastri. 3) Sanskrit Grammar by M.R. Kale. 4) C.D watching or you tube | |
Evaluation Pattern CIA 1 wikipedia assignment Evauated for 20 marks CIA 2 Mid semester assignment Evaluated for 50 marks CIA 3 Wikipedia assignment Evaluated for 20 marks | |
TAM221 - TAMIL (2019 Batch) | |
Total Teaching Hours for Semester:45 |
No of Lecture Hours/Week:3 |
Max Marks:100 |
Credits:3 |
Course Objectives/Course Description |
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This paper has a few collections from the ‘Individual Poems’ of Avvaiyar and Kalamegam to show the students the ingenuity with the poets of the period mixing intelligence with creativity. The unconventional and unorthodox views of life seen through theological eyes of Siddhas are included. It also introduces the power of oral tradition through a collection of interviews recorded and transcribed. These voices are from the marginalized communities which had no opportunity to voice out their pains and sorrows.. Students will be exposed to the art form of theatre through self experiece using internet resources like You Tube |
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Course Outcome |
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The way in which the Tamil society has engaged modernity through aesthetic experience and social consciousness is the concern of this package. |
Unit-1 |
Teaching Hours:15 |
Medieval Literature
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Poems of Avvaiyar, Kalamegam and Siddhas | |
Unit-2 |
Teaching Hours:10 |
Advanced Grammar
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Grammar as reflected in the poems | |
Unit-3 |
Teaching Hours:10 |
Instilling Social Consciousness
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Prose for Social consciousness/remembering the past | |
Unit-4 |
Teaching Hours:10 |
Refining Language Skills
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Language Skills: Thodarpizhai Neekkam | |
Text Books And Reference Books:
Malliga, R et al (ed).Thamilppathirattu.Vol.I Bangalore: Prasaranga,2011 'Vai mozhi varalaru’ Ed: Vi.Arasu and Ki. ParthibhaRaja,Thannanaane Publications, Chennai, 2001 | |
Essential Reading / Recommended Reading
Meenakshisundaram T P, A History of Tamil Literature, Annamalainagar, Annamalai University, 1965Varadarajan, Mu. Thamil Illakkia Varalaru . New Delhi:Sahitya Akademi, 2008Gopalakrishnan.S., Pathinen Siddhar Varalaru, Chennai: Mullai Pathippagam, 2012 Stephen,G (ed). Ayothidasar Sindhanaigal, Thirunelveli: St.Xavier’s College, 1999Theodore, Baskaran, Thamil Cinema Or Arimugam. Chennai: Kilakku Pathippagam, 2012 Pavendan, Dhiravida Cinema, Chennai: Kayal Kavin Books, 2013
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Evaluation Pattern It will be a mix of Continuous Internal Assessment (CIA) and End Semester Examinations. While the end semester will be fully thory based the CIA will be based on Wikipedia entries, written assignment, panel discussion, book review and other such activities. The total of 100 marks is divided equally | |
COH331 - CORPORATE 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 |
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The paper aims to provide the students’ knowledge about corporate accounting in conformity with the provision of companies’ Act and latest amendments. It provides an overview of the corporate practices in maintaining the books as per accounting standards especially in case of underwriting, mergers and acquisitions, liquidation etc. As a prerequisite, students should have a basic knowledge about finance and accounts. |
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Course Outcome |
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· Students will be able to calculate underwriters’ liability and be able to pass journal entries in the books of the company. · Students will be able to prepare a statement to calculate profit prior to incorporation of a company. · Students will be able to pass journal entries and prepare amended balance sheet after internal reconstruction of a company. · Students will be able to prepare liquidators’ final statement of account according to Companies Act 2013 · Students will be able to close the books of accounts of transferor company and be able to prepare the balance sheet of the transferee company according to INDAS103 · Students will be able to recall the concepts of the recent trends in Accounting such as Human resource accounting, Forensic accounting, social responsibility accounting etc. |
Unit-1 |
Teaching Hours:8 |
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Underwriting of Shares and Debentures
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Level of Knowledge – ConceptualIntroduction– Meaning of underwriting– Underwriting commission– Types of underwriting– Marked and Unmarked applications– Journal entries in the books of the company and underwriters– Calculation of underwriters liability. | ||||||||||||||||||||||
Unit-2 |
Teaching Hours:8 |
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Profit Prior to Incorporation
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Level of Knowledge - ConceptualMeaning – Calculation of Profit with the help of Time – Sales – Weighted Ratio’s - Ascertainment of Profit or Loss Prior to incorporation; Problems relating to Profit and Loss statements and Statement of Balance Sheet based on sales ratios, time ratios and weighted ratios. | ||||||||||||||||||||||
Unit-3 |
Teaching Hours:8 |
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Internal Reconstruction
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Level of Knowledge - ConceptualIntroduction - Meaning, Importance- Legal provision relating to Capital Reduction- steps in reconstruction - Accounting entries on Internal Reconstruction - Re-organization through Surrender of shares - Preparation of reconstructed Balance sheet. | ||||||||||||||||||||||
Unit-4 |
Teaching Hours:12 |
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Liquidation of Companies
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Level of Knowledge - ConceptualMeaning of Liquidation - Types of Liquidation - Preparation of Liquidators final statement under voluntary Winding up or Winding Up by the Court - Order of Payment - Liquidation Expenses - Liquidators Remuneration - Calculation of Preferential Creditors - Pro-Rata Payment – List of Contributors - Treatment of capital surplus - Return of capital to shareholders having the same capital rights but different paid-up capitals. | ||||||||||||||||||||||
Unit-5 |
Teaching Hours:16 |
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Accounting for Business Combinations
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Level of Knowledge - ConceptualIntroduction – Definitions - Business Combinations - Accounting procedure as per IndAS 103, Purchase consideration - Accounting Entries in the Books of the Acquirer and acquiree company Reconstruction - Accounting Entries in the Books of the Transferor and Transferee company - Disclosure in Financial Statements. | ||||||||||||||||||||||
Unit-6 |
Teaching Hours:8 |
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Recent Trends in Accounting
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Level of knowledge: Conceptual and Working a. Human Resource Accounting: Need for HRA – Reasons for HRA – Development of HRA – Meaning (Concept) of HRA – Objectives of HRA – Valuation of Human Resources – Historical Cost Approach – Replacement Cost Approach – Opportunity Cost – Standard Cost approach – Present Value Approach – Recording and Disclosure in Financial Statements – Benefits of HRA –Limitations of HRA – Position of HRA in India (only theory). b. Social Responsibility Accounting: Social Responsibility of Business – Meaning of social accounting – Approaches to social accounting – Measurement of Social Cost benefit (only theory). c. Introduction to forensic accounting Introduction – Meaning – Objectives – advantages and limitations - Methods and techniques (only theory) d. Inflation Accounting (Accounting for price level changes) Introduction to inflation accounting– meaning– limitation of historical accounting - objective – advantages and limitations – methods of inflation accounting (only theory). | ||||||||||||||||||||||
Text Books And Reference Books:
1. Jain S.P. &Narang K.L (2017). Corporate Accounting. New Delhi: Kalyani Publishers, REP/Edition | ||||||||||||||||||||||
Essential Reading / Recommended Reading
1. Anil Kumar, Rajesh Kumar (2017).Corporate Accounting (5th ed). Mumbai: Himalayan Publishing House /Student Edition, 2. M.C. Shukla, T.S. Grewal& S.C. Gupta (2017).Advanced Accountancy (13thed.) New Delhi:S. Chand & Company Ltd. 3. R.L. Gupta & M. Radhaswamy(2017). Advanced Accountancy. New Delhi:Sultan Chand & Sons. 4. Dr. Maheshwari S.N & Dr. Maheshwari S.K (2017). Advanced Accountancy Vol.1, Vol.-2. New Delhi: Vikas Publishing House Pvt. Ltd Mukerjee&Hanif, Modern Accountancy (2017).New Delhi: Tata McGraw Hill.S.K. Paul, Accountancy, (2014). New Delhi: New Central Book Agency (P) Ltd. | ||||||||||||||||||||||
Evaluation Pattern
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COH332 - COMPUTER APPLICATIONS IN BUSINESS (2018 Batch) | ||||||||||||||||||||||
Total Teaching Hours for Semester:60 |
No of Lecture Hours/Week:4 |
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Max Marks:100 |
Credits:04 |
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Course Objectives/Course Description |
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This course intends to make the students familiar with the essential contrivances for steering business transactions through the various resources of information technology. As a prerequisite, the students should be having a basic knowledge about computers, networks and information technology. |
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Course Outcome |
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· To provide exposure to the students about information systems, enterprise systems, business intelligence, artificial intelligence and recent trends in the field of information systems, e-commerce. · To provide them with the practical expertise of using MS Excel in business. · To understand the various concepts of electronic commerce and its framework. · To understand the methodology for online business dealing, using e-commerce. |
Unit-1 |
Teaching Hours:10 |
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INFORMATION SYSTEMS AND ERP SYSTEMS
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Level of Knowledge: Basic and Conceptual Information Systems: Functions of IS –Value Chain, Value Web - Synergies, Core Competencies and Network-Based Strategies – IS Resources, Gartner’s Hype Cycle; Decision Making Process – Types of Decisions - Types of IS: TPS, DSS, ESS; Ethics in IS: Five Moral Dimensions of the Information Age – NORA – Ethical Analysis – Candidate Ethical Principles – Deskilling and Alienation, Telecommuting, E-Waste; Quality of Life and ISERP Systems: Enterprise Systems, Enterprise Resource Planning Systems – Modules - International Information Systems, Offshoring & Outsourcing – Implementation of ERP. SDLC: Meaning, Stages, Methodologies. Case Study: ETM’s Re-Routing KSRTC. | ||||||||||||||||||||||
Unit-2 |
Teaching Hours:10 |
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BUSINESS INTELLIGENCE AND ARTIFICIAL INTELLIGENCE
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Level of Knowledge: Basic and Conceptual Business Intelligence: Business Intelligence, BI Environment and Analytic Functionalities of BI Systems; Artificial Intelligence: Case Based Reasoning, Fuzzy Logic Systems, Machine Learning, Neural Networks, Genetic Algorithms, Intelligent Agents, VR and AR, Hybrid AI Systems;IT Trends: Mobile Digital Platforms, Consumerization of IT, BYOD, Virtualization, Infonomics, Quantum Computing, Cloud Computing, Green Computing, Hadoop, Semantic Search, Social Search, Visual Search, SEO, Web 2.0, Web 3.0, IPV6, Future Web, NFC. Case Study: EasyJet Flies High with Cloud Computing. | ||||||||||||||||||||||
Unit-3 |
Teaching Hours:10 |
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BUSINESS DATA PROCESSING I (USING MS EXCEL)
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Level of Knowledge: Basic and Application Oriented Concepts: Spreadsheets, Workbook, Cell Referencing, Cell Addressing. Primary Menus: Clipboard, Font, Alignment, Number, Styles, Cells, Editing, Pivot Tables, Illustrations, Charts, Sparklines, Slicer, Proofing, Language, Comments, Changes, Macros Data Menu: Converting Text to Columns, Removing Duplicates, Data Validation, Consolidation, Grouping and Ungrouping, What-If Analysis: Data Table, Goal Seek, Scenario Manager. Practical Exercises: Pivot Tables, Filters, Charts, Conditional Formatting, Macros, Data Table, Goal Seek, Scenario Manager. | ||||||||||||||||||||||
Unit-4 |
Teaching Hours:8 |
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BUSINESS DATA PROCESSING II (USING MS EXCEL)
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Level of Knowledge: Basic and Application Oriented Financial Functions: Depreciation (DB, DDB, VDB), Simple Interest (PMT, NPER, INTRATE) - Present Value, Net Present Value, Future Value ( PV, NPV, FV) - Internal Rate of Return (IRR, MIRR); Logical Functions: AND, OR, NOT, IF, TRUE; Text Functions: UPPER, LOWER, LEFT, RIGHT, TRIM, T, TEXT, LEN, DOLLAR, EXACT; Statistical Functions: Mean, Median, Mode, Standard Deviation, Skewness, Correlation and Regression; Date & Time Functions: DATE, DATEVALUE, DAY, DAYS360, NOW, TIME, TIMEVALUE, WORKDAY, WEEKDAY, YEAR; Lookup and Reference Functions: HLOOKUP, VLOOKUP, TRANSPOSE, GETPIVOTDATA, HYPERLINK. Practical Exercises: Financial, Logical, Date & Time, Text, Lookup and Reference Functions. | ||||||||||||||||||||||
Unit-5 |
Teaching Hours:11 |
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E-COMMERCE FRAMEWORK
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Level of Knowledge: Basic and Conceptual E-Commerce Concepts: Electronic Commerce – Mobile Commerce - Social E-Commerce and Wisdom of Crowds – Local Commerce – Conversational Commerce; B2C, B2B – Private Industrial Network, Net Marketplace, C2C; Business Models: E-Tailer – Market Creator – Content Provider – Community Provider – Portal – Service Provider; Revenue Models:Advertising Revenue Model – Sales Revenue Model – Subscription Revenue Model – Freemium Revenue Model – Transaction Fee Revenue Model – Affiliate Revenue Model; Electronic Data Interchange – Internet Protocols. CASE STUDY: Business Model of Amazon India. | ||||||||||||||||||||||
Unit-6 |
Teaching Hours:11 |
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E-COMMERCE APPLICATIONS
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Level of Knowledge: Basic and Conceptual Electronic Marketing: Behavioral Targeting – Native Advertising - Visitor Tracking – Website Personalization – DoubleClick Mechanism; E-Commerce Presence Map. Electronic Payment Systems: ECS, NEFT, RTGS, Digital Cash, Currency Servers, Virtual Currencies, Bitcoins, Debit Cards, Credit Cards, Digital Credit Cards, Smart Cards, Digital Wallets, Electronic Cheques, Online Stored Valued Systems. E-Commerce Security: Dimensions and Need for Security in E-Commerce – Threats: Malicious Code, Unwanted Programs, Phishing and Identity Theft, Hacking and Cyber Vandalism, Credit Card Frauds, Spoofing and Spamming, DOS, Sniffing, Insider Attacks. Measures: Public Key Infrastructure, DSC, SSL, Biometric Measures, Firewalls, VPN. CASE STUDY: Paytm Cashing on Demonetization | ||||||||||||||||||||||
Text Books And Reference Books: 1. James A O’Brien, George M Marakas& Ramesh Behl; “Management Information Systems”, Tata McGraw Hill Education Private Limited,Nineth Edition, (2010). 2. C.S.V.Murthy; “Management Information Systems”, Himalaya Publishing House, (2016). 3. Joan Lambert and Curtis Frye; “MS Office, Step by Step’’, Microsoft press, (2016). EBook Link: https://ptgmedia.pearsoncmg.com/images/9780735699236/samplepages/9780735699236.pdf 4. C.S.V.Murthy; “E-Commerce”, Himalaya Publishing House, (2016). | ||||||||||||||||||||||
Essential Reading / Recommended Reading
2. Schneider, G.P. (2004). Electronic Commerce. (4thed.). Thomson Course Technology | ||||||||||||||||||||||
Evaluation Pattern
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COH335 - FINANCIAL SYSTEMS AND SERVICES (2018 Batch) | ||||||||||||||||||||||
Total Teaching Hours for Semester:60 |
No of Lecture Hours/Week:4 |
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Max Marks:100 |
Credits:4 |
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Course Objectives/Course Description |
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The paper is offered to provide wide knowledge of financial system and services available in India. It also equips students with a sound understanding with regards to the Financial Markets. As a prerequisite, students should be familiar with the conceptual understanding of the financial system in the economy. It helps to learn different financial services and products. The students will also learn how the financial services firm’s works and variety of products and services offered by them. |
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Course Outcome |
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· Understand the role of financial system in the country. · Familiarization with the constituents of the financial system. · Understand the roles played by financial markets and instruments · To gain comprehensive knowledge of all aspects relating to financial services industry in India · To gain knowledge about NBFCs, commodity market, Credit Rating Services. · To comprehend and evaluate the challenges faced by the regulators in the financial service industry |
Unit-1 |
Teaching Hours:10 |
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Introduction to Financial System
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Level of Knowledge: Basic and Conceptual Financial System, Financial Assets, Financial Intermediaries, Financial Markets, Classification, Components of Financial Market, Financial Instruments, Multiplicity of Financial Instruments, Formal and Informal Financial Sectors, Key Elements of well-functioning Financial System, New Financial Instruments. Financial Sector Reforms: Narasimham Committee Report 1991 and 1998. Indicators of Financial Development | ||||||||||||||||||||||
Unit-2 |
Teaching Hours:10 |
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Money Market
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Level of Knowledge: Basic and ConceptualDefinition, Money Market and Capital Market and their Features, Objectives, Features of a Developed Money Market, Importance of Money Market, Composition of Money Market, Money Market Instruments, Structure of Indian Money Market, Features of Indian Money Market , Call Money Market, Recent Developments, the role of RBI and Commercial Banks in the Indian Money market. | ||||||||||||||||||||||
Unit-3 |
Teaching Hours:10 |
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Capital Market
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Level of Knowledge: Basic and ConceptualCapital markets- meaning; Classification of capital market; growth of stock exchange, stock brokers, functions of stock exchange, Margin trading, Forward trading, Sensex, Nifty, OTCEI (over the counter exchange of India), Depositories, SEBI as capital market regulator - Objectives,Functions, Powers, Organization, SEBI and government, SEBI guidelines on primary markets, secondary markets, book building, buyback of shares. Derivatives in India- Introduction to Financial and Commodity Derivatives. | ||||||||||||||||||||||
Unit-4 |
Teaching Hours:10 |
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Introduction to Financial Services
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Level of Knowledge: ConceptualMeaning-features of financial services-Classification-scope-Fund Based Activities-Non-fund based Activities- Modern Activities -Sources of Revenue- causes of Financial Innovation – Financial Services and promotions of Industries –New Financial Products and Services- innovative Financial Instruments- Challenges Facing the Financial Service sector-Present Scenario. NBFC’s in India- Functions and Role. | ||||||||||||||||||||||
Unit-5 |
Teaching Hours:10 |
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Merchant Banking
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Level of Knowledge: ConceptualDefinition- origin merchant banking in India-merchant banks and commercial banks –services of merchant banks-qualities required of merchant bankers –merchant bankers as lead managers-guidelines-merchant bankers commission –Scope of Merchant Banking in India – Prohibition of Fraudulent and Unfair Trade Practices Relating to the Securities-Market regulation- Prohibition on Dealing /Communicating/Counseling on Matters Relating to Insider Trading- Issue of capital and Disclosure Requirements Regulations - SEBI issue and Listing of Debt Securities Regulation 2008 | ||||||||||||||||||||||
Unit-6 |
Teaching Hours:10 |
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Venture Capital and Factoring
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Level of Knowledge: Conceptual & PracticalConcept - Meaning-Features- Activities of VC Funds- Scope of Venture capital - Importance-Origin-Initiative in India - Venture capital Guidelines - Method of Venture Financing - Factoring-Meaning - Modus operandi-Terms and conditions-Functions-Types of factoring- Factoring vs Discounting - Cost of factoring-Benefits – Factoring in India-International Factoring. Securitisation of Debt. Credit Rating in India. Credit rating agencies in India. | ||||||||||||||||||||||
Text Books And Reference Books:
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Essential Reading / Recommended Reading
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Evaluation Pattern
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COH361A - INTRODUCTION TO PUBLIC POLICY (2018 Batch) | ||||||||||||||||||||||
Total Teaching Hours for Semester:60 |
No of Lecture Hours/Week:4 |
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Max Marks:100 |
Credits:04 |
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Course Objectives/Course Description |
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Public policies essentially capture the intentions of the government. Without a policy there can be no governance. To govern there must be a set of guidelines. Policies provide those guidelines. Policies enable the public to measure the achievements of the government. If there is a public policy it can be critiqued and government can be pulled up for not implementing its policies. A policy document lists out the intentions or objectives of the government for a particular department. Policies on important subjects like Health, Education Forests and Environment etc. are important areas of study. Policy enunciation should become a major public demand in a democratic society. Public Policy in other words is an action statement of a government. |
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Course Outcome |
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To understand the concepts of public policy. To understand the priciples of public policy. |
Unit-1 |
Teaching Hours:12 |
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Nature and extent of Public Policy
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Learning Outcome: This Module enables the students at the end to appreciate the objective, implications and means and methods of policy making. Why and What is Public Policy, Objectives, Perspectives on Public Policy, Means, Methods and problems of Implementation | ||||||||||||||||||||||
Unit-2 |
Teaching Hours:12 |
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Policy making Process
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Learning Outcome: This Module is designed to learn by the students to understand the detailed process of policy making. Forces In the Policy Making, Official Policy makers, Policy evaluation and Policy making in India. | ||||||||||||||||||||||
Unit-3 |
Teaching Hours:12 |
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Energy, Environment and Health Policy
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Learning Outcome: At the end of this Module the students will understand establishment of Ministry of Environment and other related Ministries their role in protecting our natural resources, use of renewable energy resources and the importance of effective health policy. Environment Policies and Politics, Public Health Policy and Energy Crisis and Protection of Natural policies. | ||||||||||||||||||||||
Unit-4 |
Teaching Hours:12 |
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Policy on Population and Education
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Learning Outcome: This Module is designed enable the students to understand the link between increasing population Pressure on our resources and its implications. The education and its implications for the Country. Population Policy, Global Challenges, Educational Issues and Challenges, Commercialization of education | ||||||||||||||||||||||
Unit-5 |
Teaching Hours:12 |
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Economic Policies, Development
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Learning Outcome: This Module is designed to understand the importance of the Economic Agenda that the Government of India follows in the Globalization era and its close bearing on our foreign Policy. Impact of Globalization on National Agenda, Determinism of Globalism, and the Domestic compulsions. | ||||||||||||||||||||||
Text Books And Reference Books: 1.Policyparadox,The Art of Political Decision Making,byDeborah Stone 2. Public Policy,An Introduction to Theory and Practice of policy analysis by-Wayne Parsons 3. Public Policy making in India by V. Ayyar | ||||||||||||||||||||||
Essential Reading / Recommended Reading 1. Writing Public Policy by Cateherine Smith 2. Public Policy and System by Anand Prakash 3. The Price of inequality by Joseph Stiglitz. 4. Public Policy and Politics in India by KuldeepMathur 5. Public Policy Perspectives and Choices by Charles.LCochran& Eloise F.Malone | ||||||||||||||||||||||
Evaluation Pattern
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COH361B - GRAPHIC DESIGNING (2018 Batch) | ||||||||||||||||||||||
Total Teaching Hours for Semester:60 |
No of Lecture Hours/Week:4 |
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Max Marks:100 |
Credits:04 |
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Course Objectives/Course Description |
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Graphic Designing will enable students to develop advertisements, logos and other digital entities for creating brand equity for assortment of products, services and organizations. |
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Course Outcome |
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· Provide an overview of the Graphic designing. · To familiarize the methods and techniques of Graphic designing. · To enhance the skill set of the students in designing digital entities for businesses. · To imbibe the concepts of graphics designing to strengthen the campaigns of digital marketing. |
Unit-1 |
Teaching Hours:12 |
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Designing Fundamentals I
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Digital Marketing – Digital Branding – Importance of Designs, Logos, Mascots and other Digital Entities in Marketing & Branding - Basic Concepts of Designing , Design principles , Basics of design elements , Typography , Color theory , Introduction to Graphics ,Introduction to Photoshop, Bitmap and Vector Images , Understanding Image Size and Resolution
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Unit-2 |
Teaching Hours:12 |
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Designing Fundamentals II
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Introduction to Tools , Environment , layout of Photoshop , Design layout setup , color, resolution setting, using basic marquee, selection tools Usage of lasso tools , Using brushes , using and filling colors, layers Using text tool , Free transform tool. | |||||||||||
Unit-3 |
Teaching Hours:12 |
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Image Size, Selection, Grid And Guides
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Modifying Image Size, Resolution, Marquee, Lasso, Magic Wand, Selection Tools, Selecting, Saving, Crop tool, Coping Selection and Image, Grid and Guide Options. Masks, Channel, Painting and editing Working with quick masks ,Painting ( Brush, and its effects ), Blending Modes, Color palettes, Editing( Background , Color, Touchup , Cleanup), Gradient tools , layer blending modes, all types of text tools , shape tools | |||||||||||
Unit-4 |
Teaching Hours:12 |
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Layers
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The layer Palette, Changing and controlling layer order, Editing layers, Adjustment layers, Layer Effects Filters , Actions , Automation ,Extract , Filter Gallery , Liquefy , Pattern making , Vanishing point , Built in Bitmap Filters , 3rd party Plug-ins, Using predefined Actions, Creating and Recording Actions. Using built in automation. Learning Filter effects, managing the files with layers and layer effects, plugins Manipulation tools, Image control options, HUE, Levels, brightness control Using images, modifying, changing color | |||||||||||
Unit-5 |
Teaching Hours:12 |
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Designs For Printing, Packaging And Web
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Creating product Packaging designs , CD cover , Book and magazine front cover , Envelope , Visiting card , Color correction and color channel management , Design automation theory and Practical’s Samples and demos, guidelines for freelance work , website links , resource sharing Preparing Images for Print and Web | |||||||||||
Text Books And Reference Books: Adobe Photoshop CC – Classroom in a Book, Adobe system incorporation, Adobe Press, 2017 | |||||||||||
Essential Reading / Recommended Reading 1. ptgmedia.pearsoncmg.com/images/9780134665351/.../9780134665351.pdf | |||||||||||
Evaluation Pattern
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COH361C - BASICS OF LAW (2018 Batch) | |||||||||||
Total Teaching Hours for Semester:60 |
No of Lecture Hours/Week:4 |
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Max Marks:100 |
Credits:04 |
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Course Objectives/Course Description |
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The paper deals in detail with the major commercial laws of the country. It aims at providing knowledge of the business laws applicable in India and the framework within which business houses are expected to function. As a prerequisite, students should be having a basic knowledge about concepts relating to laws and its amendments. |
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Course Outcome |
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On successful completion of the course, the student will be able to · Know laws relating to transfer of property · Describe the provisions of right to education · To understand the trends in IPR · Interpret the provisions of domestic violence act & right to information act · To know the importance of intellectual property rights · How to have a cyber secure network and IT Act. |
Unit-1 |
Teaching Hours:10 |
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Introduction to Law and Transfer of Property
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Law and its origin – common law, equity law, statute law –stamping and registration requirements as to transfer of property – place of registration- effects | ||||||||||||||||||||||
Unit-2 |
Teaching Hours:10 |
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Right to Education
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Understanding elementary education-National Policy on Education,-importance of free and compulsory education for children between 6 and 14 -provisions for a non-admitted child to be admitted to an age appropriate class.- specifies the duties and responsibilities of appropriate Governments, local authority and parents in providing free and compulsory education-lays down the norms and standards relating inter alia to pupil teacher ratios (PTR)- prohibits (a) physical punishment and mental harassment; (b) screening procedures for admission of children; (c) capitation fee; (d) private tuition by teachers and (e) running of schools without recognition | ||||||||||||||||||||||
Unit-3 |
Teaching Hours:10 |
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Right to Information Act
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General overview of the provision - Legislative framework including legislative restriction-official secret act - Indian evidence act - Act applicability state wise and exemption to the application of act in certain states (Jammu and Kashmir) - Act is binding on Constitutional authorities, including executive, legislature and judiciary; any institution or body established or constituted by an act of Parliament or a state legislature - how to file a RTI application - Scams brought to light. | ||||||||||||||||||||||
Unit-4 |
Teaching Hours:10 |
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Domestic Violence Act -2005
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Domestic Violence Act -2005 Domestic violence act 2005- definition of Terms-Domestic violence –protection officers –power and duties – shelter homes – medical facilities – service providers – procedures for obtaining orders and reliefs –Coverage of loss of earnings, medical expenses, loss or damage to property-Penalty and imprisonment provisions - service providers and medical facility for victims – government compensation- Prevention of sexual harassment Act. | ||||||||||||||||||||||
Unit-5 |
Teaching Hours:10 |
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Intellectual Property Right
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Components of IPR (copyright, trademarks, patents, industrial design rights, trade dress, and in some jurisdictions trade secrets) - fashion law- integrated circuit layout design protection-plant variety protection-supplementary protection certificate - intellectual property system (balancing interests of innovators and the public interest ) - patent provides patent owners with protection - Patent owners may give 5 permission to, or license, other parties to use their inventions on mutually agreed terms. | ||||||||||||||||||||||
Unit-6 |
Teaching Hours:10 |
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Cyber Security & IT Act
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How To Choose a Secure Password - Password Managers (The Key To Secure Passwords) - The Importance of Two-Factor AuthenticationMalware 101: What Is Malware?-Malware 101: How Do I Get Malware on My Computer? Part One–Ransomware- When Cybercriminals Hold Your Computer HostageHow To Avoid Identity Theft Online-What Happens When Your Identity Is Stolen?-Data Privacy and Ridesharing Apps-Online Dating and Protecting Your Privacy-How To Protect Yourself From Cybers talkers- data Breaches Aren't Going Away- What You Need To Know-Data Breach- The Best Defense is Vigilance-POS Malware Data Breaches and Why They Keep Happening-What To Do In The Event Of A Bank Breach- IT Act-Provisions-Penalty and Imprisonment. | ||||||||||||||||||||||
Text Books And Reference Books: Book 1: MullaThe Transfer Of Property Act By Justice M R Hariharan Nair Book 2:Right To Education In India ,Author Praveen Jha, P. Geetha Rani Book 3: Right To Information Act By S R Kaneja Book 4:Protection Of Women From Domestic Violence Act By N.K. Acharya Book 5:Intellectual Property Law By P.Narayanan Book 6:Cyber Security By Sunil Belapure Nina Godbole | ||||||||||||||||||||||
Essential Reading / Recommended Reading
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Evaluation Pattern
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COH381 - NGO PROJECT (2018 Batch) | ||||||||||||||||||||||
Total Teaching Hours for Semester:0 |
No of Lecture Hours/Week:0 |
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Max Marks:0 |
Credits:2 |
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Course Objectives/Course Description |
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NGO project Students shall undertake 30 hours project work with any registered NGO across the country during summer vacation, at the end of the second semester. A project report in the prescribed format shall be submitted in the beginning of the third semester. Assessment will be based on evaluation of report. The project carries two credits that will be included in the third semester marks card. Tenure: 15th April - 31st MayEvaluation: 50 marks. |
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Course Outcome |
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· To sensitize students towards social responsibilities · To provide a practical interface, in extending service to the society |
Unit-1 |
Teaching Hours:0 |
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* | |
Text Books And Reference Books: - | |
Essential Reading / Recommended Reading - | |
Evaluation Pattern
Report shall be evaluated for 50 marks Ø 25 marks for PPT presentation & Viva Voce Ø 25 marks for report. | |
COSF333 - EXTERNAL FINANCIAL REPORTING (2018 Batch) | |
Total Teaching Hours for Semester:60 |
No of Lecture Hours/Week:4 |
Max Marks:100 |
Credits:4 |
Course Objectives/Course Description |
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Management accountants must understand the four financial statements - balance sheets, Income statement, statement of changes in equity and statement of cash flows. This course deals with the concepts underlying the financial statements which include recognition, measurement, valuation and disclosure. |
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Course Outcome |
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Course learning outcomes: · - Students will be able to prepare financial statements according to US GAAP and IFRS · - Students will be able to appropriately account and report assets and liabilities · - Students will be able to develop conceptually understanding of equity transactions and revenue recognition principles |
Unit-1 |
Teaching Hours:10 |
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Financial statements
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Income statement - Statement of comprehensive income - Balance sheet - Statement of changes in equity - Statement of cash flows - Notes to the financial statements | ||||||||||||||||||||||
Unit-2 |
Teaching Hours:10 |
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Asset valuation
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Fair value standards and measurements - Accounts receivable - Inventory – Investment in marketable securities - Property, plant & equipment - Depreciation Methods - Impairment - Intangible assets - Deferred tax assets - Leasehold assets | ||||||||||||||||||||||
Unit-3 |
Teaching Hours:10 |
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Valuation of liabilities
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Current liabilities - Contingencies - Long term liabilities and bonds payable – Warranties - Off-balance sheet financing - Deferred tax liabilities - Lease liabilities | ||||||||||||||||||||||
Unit-4 |
Teaching Hours:10 |
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Equity transactions
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Paid-in capital - Retained earnings - Accumulated other comprehensive income - Stock dividends and stock splits - Stock options
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Unit-5 |
Teaching Hours:10 |
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Revenue recognition
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Revenue recognition principles - Percentage-of-completion versus completed-contract method - Matching principle - Comprehensive income - Major differences between US GAAP and IFRS | ||||||||||||||||||||||
Unit-6 |
Teaching Hours:10 |
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Technology and Data analytics
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Information systems – Accounting information systems – Enterprise resource planning systems – Enterprise performance management systems – Data governance – Data policies and procedures – life cycle of data – controls against security breaches – Technology enabled finance transformation – system development life cycle – process automation – innovative applications – Data analytics – Business intelligence – Data mining – Analytic tools – Data visualization | ||||||||||||||||||||||
Text Books And Reference Books: Wiley CMAexcel Learning System, Part 1: Financial Reporting, Planning, Performance & Control | ||||||||||||||||||||||
Essential Reading / Recommended Reading 1. - Kieso, Donald E., Weygandt, Jerry J., and Warfield, Terry D., Intermediate Accounting, 16th edition, Wiley & Sons, Hoboken, NJ, 2011. 2. - Nikolai, Loren A., Bazley John D., and Jones, Jefferson P., Intermediate Accounting, 11thedition, South-Western Cengage Learning, Mason, OH, 2010. 3. -Hoyle, Joe B., Schaefer Thomas F., and Doupnik Timothy S., Advanced Accounting,11th edition, McGraw Hill, New York, NY, 2013. | ||||||||||||||||||||||
Evaluation Pattern Assessment PatternStudents are evaluated for each paper on the basis of written examination and continuous internal assessment (CIA). Each paper carries maximum of 100 marks and is evaluated as follows: a) For all papers Internal Assessment and End Semester ratio- 60:40 b) For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks) c) For CMA integrated papers - CIA 1 and 3 Case analysis, Quiz, MCQs - CIA 2 (MSE and ESE – Lab based Online examinations) d) For other papers the Assessment is as follows:
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COSF334 - FINANCIAL DECISION MAKING - I (2018 Batch) | ||||||||||||||||||||||
Total Teaching Hours for Semester:60 |
No of Lecture Hours/Week:4 |
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Max Marks:100 |
Credits:4 |
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Course Objectives/Course Description |
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Management accountants should be able to understand financial statement analysis and analytical techniques used by external investors to evaluate companies and better understand a company’s competitive position. They should also understand different financial instruments and economic risks and benefits involved to help make prudent investment decisions to help ensure the financial stability of any firm. |
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Course Outcome |
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Course learning outcomes: · Students will be able to understand a Common size financial statement and recall and relate the financial ratios · Students will be able to identify the relationship between risk and return and utilize the knowledge of long term financial management. · Students will be able to examine financial markets and regulations and analyse working capital management · Students will be able to explain mergers and acquisitions, bankruptcy, and corporate restructuring |
Unit-1 |
Teaching Hours:20 |
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Financial Statement Analysis
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Common size financial statements - Common base year financial statements - Financial Ratios (liquidity, leverage, activity, profitability, market) - Profitability analysis (income measurement analysis, revenue analysis, cost of sales analysis, expense analysis, variation analysis) - Impact of foreign operations - Effects of changing prices and inflation - Off-balance sheetfinancing - Impact of changes in accounting treatment - Accounting and economic concepts of value and income - Earnings quality | ||||||||||||||||||||||
Unit-2 |
Teaching Hours:10 |
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Financial management
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Calculating return - Types of risk - Relationship between risk and return - Term structure of interest rates - Types of financial instruments - Cost of capital - Valuation of financial instruments | ||||||||||||||||||||||
Unit-3 |
Teaching Hours:10 |
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Raising capital
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Financial markets and regulation - Market efficiency - Financial institutions - Initial and secondary public offerings - Dividend policy and share repurchases - Lease financing | ||||||||||||||||||||||
Unit-4 |
Teaching Hours:10 |
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Working capital management
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Working capital terminology - Cash management - Marketable securitiesmanagement - Accounts receivable management - Inventory management - Types of short-term credit - Short-term credit management | ||||||||||||||||||||||
Unit-5 |
Teaching Hours:10 |
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Corporate restructuring and International Finance
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Text Books And Reference Books: Wiley CMAexcel Learning System, Part 2: Financial Decision Making | ||||||||||||||||||||||
Essential Reading / Recommended Reading 1. - Mackenzie, Bruce, Coetsee, Danie, Njikizana, Tapiwa, Chamboko, Raymond, Colyvas, Blaise,and Hanekom, Brandon, 2012 Interpretation and Application of International FinancialReporting Standards, John Wiley & Sons, Hoboken, NJ, 2017. 2. - Gibson, Charles H., Financial Reporting & Analysis, 13th edition, South-Western CengageLearning, Mason, OH, 2013. 3. - Subramanyam, K.R., and Wild, John L., Financial Statement Analysis, 11th edition, McGraw Hill, New York, NY, 2009. 4. -Brealey, Richard, A., Myers, Stewart C., and Allen, Franklin, Principles of Corporate Finance, 12th edition, McGraw Hill, New York, NY, 2011. 5. -Van Horn, James, C., and Wachowicz, John M. Jr., Fundamentals of Financial Management, 13th edition, FT / Prentice Hall, Harlow, England, 2009. | ||||||||||||||||||||||
Evaluation Pattern Students are evaluated for each paper on the basis of written examination and continuous internal assessment (CIA). Each paper carries maximum of 100 marks and is evaluated as follows: a) For all papers Internal Assessment and End Semester ratio- 60:40 b) For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks) c) For CMA integrated papers - CIA 1 and 3 Case analysis, Quiz, MCQs - CIA 2 (MSE and ESE – Lab based Online examinations) d) For other papers the Assessment is as follows:
| ||||||||||||||||||||||
COH412 - ENTREPRENEURSHIP (2018 Batch) | ||||||||||||||||||||||
Total Teaching Hours for Semester:30 |
No of Lecture Hours/Week:2 |
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Max Marks:50 |
Credits:02 |
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Course Objectives/Course Description |
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Entrepreneurship is not just about start-ups: it is a topic that is rapidly growing in importance in government policy and in the behavior of established firms. The course provides students with an understanding of the role and personality of the entrepreneur, and a range of skills aimed at successful planning of entrepreneurial ventures. Material covered includes fostering creativity and open-mindedness, knowledge acquisition and management, innovation systems, screening and evaluating new venture concepts, market evaluation and developing a marketing plan, legal Issues Including intellectual property, preparation of venture budgets, and raising finance. The major piece of assessment is the writing of a comprehensive business plan for a new venture.
Course Objective:
The major learning objective of this subject is to develop students’ knowledge about entrepreneurship
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Course Outcome |
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By the end students should be able to: · Develop an understanding of the nature of entrepreneurship. · Understand how to identify opportunities (problems), develop creative solutions and build a viable business model around these. · Identify and understand the driving forces of new venture success and to develop skills in innovation and business planning for entrepreneurial ventures · Understand the ethical and legitimacy challenges that face entrepreneurs with new ventures. To increase students’ ability to work in multidisciplinary teams and to provide entrepreneurial leadership in organizations |
Unit-1 |
Teaching Hours:6 |
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Introduction
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Evolution, Characteristics, Nature, Types, Functions of Entrepreneur - Distinction between an Entrepreneur and a Manager, Concept, Growth of Entrepreneurship in India, Role of Entrepreneurship in Economic Development. Emerging trends of contemporary entrepreneurship – Information and Communication Technology (ICT), Globalisation, Changing demands, unemployment, changing demographics, institutional support, ease of entry in the informal sector. | ||||||||||||||||||||||
Unit-2 |
Teaching Hours:4 |
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The Entrepreneurial Process
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Steps in the Entrepreneurial Process: Generating Ideas, Opportunity Identification, Business concepts, Resources (Financial, Physical and Human), Implementing and managing the venture, harvesting the venture. | ||||||||||||||||||||||
Unit-3 |
Teaching Hours:6 |
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Creativity and Innovation
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Creativity, Principles of creativity, Source of New Idea, Ideas into Opportunities. Creative Problem Solving: Heuristics, Brainstorming, Synectics, Value Analysis Innovation and Entrepreneurship: Profits and Innovation, Principles of Innovation, Disruptive, Incremental and Open innovations, Nurturing and Managing Innovation, Globalization, Concept and Models of Innovation, Methods of protecting Innovation and creativity, Significance of Intellectual Property Rights. | ||||||||||||||||||||||
Unit-4 |
Teaching Hours:10 |
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Entrepreneurship Practice
|
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Essentials of Business Ownership: Types of ventures, Risk and Benefits, Legal and Regulatory Framework, Ethics and Social Responsibility, Market Research (venture opportunity screening), Feasibility Analysis, Start-up capital and Financial Statements, Introduction to the Business Plan, Developing the Business Model for starting a new venture.Venture Life Cycle: Stages of the venture life cycle, Venture Models, Importance of venture valuation, Venture Valuation Methods, E-Commerce and Growing the Venture: The Internet and its impact on venture development, Approaches to E-Commerce, Strategies for E-Commerce Success, | ||||||||||||||||||||||
Unit-5 |
Teaching Hours:4 |
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International Entrepreneurship Opportunities
|
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The nature of international entrepreneurship, Importance of international business to the firm, International versus domestic entrepreneurship, Stages of economic development, Entrepreneurship entry into international business, exporting, Foreign Direct Investments, barriers to international trade. | ||||||||||||||||||||||
Text Books And Reference Books: 1. Allen, K. R. (2011),“Launching New Ventures: An Entrepreneurial Approach”, 6th Edition. Mason, Ohio: South-Western Cengage Learning. 2. Kuratko, Donald F. Entrepreneurship: (2010)Theory, Process, Practice 9th Edition. Mason, Ohio: South-Western Cengage Learning. | ||||||||||||||||||||||
Essential Reading / Recommended Reading 1. Scarborough, N. M. (2011), “Essentials of Entrepreneurship and Small Business Management”, 6th Edition. New Jersey: Prentice Hall. 2. Verstraete, T. and Jouioson-Laffitte, E. (2012), “A Business Model for Entrepreneurship”, Cheltenham: Edward Elgar Publishing Ltd. 3. PoornimaCharantimath, (2007)“Entrepreneurship Development-Small Business Enterprise”, Pearson Education. 4. Rober D Hisrich, Michael P Peters, Dean A Shepherd, (2007),Entrepreneurship, (6 ed.), The McGraw-Hill companies. 5. Rajiv Roy, (2011), Entrepreneurship, (2 ed.) Oxford University Press. | ||||||||||||||||||||||
Evaluation Pattern
| ||||||||||||||||||||||
COH433 - PRACTICES OF BANKING AND INSURANCE (2018 Batch) | ||||||||||||||||||||||
Total Teaching Hours for Semester:60 |
No of Lecture Hours/Week:4 |
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Max Marks:100 |
Credits:04 |
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Course Objectives/Course Description |
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This course introduces the students to basic Concepts of Banking - its various segments- functioning- activities and regulations. It also introduces the student to the basic principles of insurance- types of insurance and its legal framework in India. Through this course the student gets an understanding of both the sectors and learns to appreciate the importance of these sectors in the growth of the Economy. |
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Course Outcome |
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· To become aware of the principles and theories of Banking and Insurance so that a clear understanding of concepts- structures and processes under both the domains can be achieved. · To understand the working of Banking Organizations- it’s Governance- and the facilities provided by Banks to consumers like cheques- transferring funds- creating deposits etc. · To make oneself known about Insurance Organizations- their working and the rules governing them. · To become aware of situations where Insurance providers may not accept to settle claim. These situations could either arise due to negligence- misrepresentation etc. · Exposure to Banking and Insurance products. |
Unit-1 |
Teaching Hours:12 |
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Introduction
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Level of Knowledge: ConceptualOrigin of banking: Definition –Development of Banking in India- banker and customer relationship - General and special types of customers - Types of deposits - Deposit Accounts - Opening Operations and Closure of Fixed Deposit Account - Recurring Account - Savings Account -Current Account - Deposit Schemes for NRIs - Types of banks - Commercial Banks- Origin and growth of commercial banks in India - Functions of Commercial Banks - Cooperative Banks- Regional Rural Banks- Agriculture and Rural Development Banks - Development Banks and NBFCs - Financial Services offered by banks - Changing role of commercial banks - Reserve Bank of India - Powers & Functions – Monetary Policy – Credit Control Measures. | ||||||||||||||||||||||
Unit-2 |
Teaching Hours:10 |
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Negotiable Instrument Act
|
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Level of Knowledge: ConceptualNegotiable Instruments Act –Meaning-Characteristics- Types if NI- Cheques - Meaning - Precautions before honouring a cheque-Circumstances under which a cheque can be dishonoured – Crossing and endorsement - meaning- definitions- types and rules of crossing. Endorsement – Definition - Kinds of endorsement – Significance of endorsement – Paying Banker - Duties and Protection to paying banker- Collecting bankers – Duties - Statutory protection for holder in due course- Concept of negligence. | ||||||||||||||||||||||
Unit-3 |
Teaching Hours:8 |
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Bank Lending and Banking Reforms
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Level of Knowledge: ConceptualTypes of Loans and Advances - Principles of Sound lending - Secured vs. Unsecured Advances - Advances against various securities – Priority sector lending - Basel Norms I, II & III-Non-Performing Assets – SARFAESI Act- Banking Sector Reforms. | ||||||||||||||||||||||
Unit-4 |
Teaching Hours:8 |
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Digital Banking
|
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Level of Knowledge: Conceptual
Meaning- Benefits- Home banking- Mobile banking- Virtual banking- Payment Banking-E-payments- ATM Card/Biometric card- Debit/Credit card- Smart card-Prepaid Instruments- NEFT- RTGS- ECS (credit/debit)- E-money- Electronic purse- Digital cash – Impact of IT on Banks- Soft banks- payment banks-e-wallet
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Unit-5 |
Teaching Hours:10 |
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Insurance
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Level of Knowledge: ConceptualBasic concept of risk- Types of business risk- Risk and return relationship - Assessment and transfer- Basic principles of utmost good faith- Indemnity- Economic function- Proximate cause- Subrogation and contribution –Insurance Terminology - Types of Insurance: Life and Non-life - Fire – Marine – Miscellaneous – Motor - Personal Accident – Health – Liability – Engineering – Aviation - Re-insurance – Underwriting - Online Insurance - New Insurance Products – Insurance Intermediaries - Present State of Insurance Industry in India – Careers in Insurance Industry; Rural and Social Sector obligations in Insurance Sector
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Unit-6 |
Teaching Hours:12 |
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Regulation & Legal Framework
|
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Level of Knowledge: ConceptualPower, functions and Role of IRDA - Essentials of General Contract under Indian Contract Act,1872- Essential Feature of Insurance Contracts-Salient Features of Insurance Act,1938- LIC Act,1956- GIC Act,1972- IRDA Act,1999 – Agency Law - Consumer Protection Act(COPA),1986 - The Insurance Ombudsman | ||||||||||||||||||||||
Text Books And Reference Books:
| ||||||||||||||||||||||
Essential Reading / Recommended Reading
1. Mishra, &Sukhwinder (2011) Banking Law and Practice. New Delhi: S.Chand Publications | ||||||||||||||||||||||
Evaluation Pattern
| ||||||||||||||||||||||
COH461A - STRESS MANAGEMENT (2018 Batch) | ||||||||||||||||||||||
Total Teaching Hours for Semester:60 |
No of Lecture Hours/Week:4 |
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Max Marks:100 |
Credits:04 |
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Course Objectives/Course Description |
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Stress is a common word used today in everyday walk of life. This course will enable students to understand the cause and effects of stress. It will help students to gain knowledge about how to cope with stress as well as change potential stressors to enrich their lives. |
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Course Outcome |
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Unit-1 |
Teaching Hours:15 |
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Introduction
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What is stress? Types and Sources of Stress; Symptoms of Stress. Theories of stress: Flight or Fight Response; General Adaptation Syndrome; Cognitive Appraisal; Person-Environment Fit; Diathesis Stress Model. Stress and Health: Role of Adrenal Gland; Moderators of stress; Life style diseases related to stress – Cardiovascular Disorder, Allergies, Digestive System Disorder, Recurrent Head ache and Cancer. | ||||||||||||||||||||||
Unit-2 |
Teaching Hours:15 |
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Stress in the Workplace
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What is Mental Health? Occupational Health Psychology; Job satisfaction and feelings of control; Individual Differences in stress response; Work-Family Conflicts; Causes and Effects of Stress in Workplace; creating positive environment in the workplace | ||||||||||||||||||||||
Unit-3 |
Teaching Hours:15 |
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Coping with Stress
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Meaning and Definition; Styles of Coping; Individual differences in Coping; Stress Management – Medical and Behavioural Approaches; Breathing Exercise; Systematic Desensitization; Progressive Muscle Relaxation Techniques; Meditation; Mindfulness and Cognitive Restructuring. | ||||||||||||||||||||||
Unit-4 |
Teaching Hours:15 |
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Training in Organisations
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Overview of Training; Learning; KSA; Competencies; Training, Development and Education; Training that motivates adults to learn; Development of Training and Implementation. | ||||||||||||||||||||||
Text Books And Reference Books:
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Essential Reading / Recommended Reading
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Evaluation Pattern
| ||||||||||||||||||||||
COH461B - WEB DESIGNING (2018 Batch) | ||||||||||||||||||||||
Total Teaching Hours for Semester:60 |
No of Lecture Hours/Week:4 |
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Max Marks:100 |
Credits:04 |
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Course Objectives/Course Description |
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Web Designing will enable students to develop websites for promoting their business startups and also will help them to market their products, services and ideas through the internet media. |
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Course Outcome |
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· Provide an overview of the Web designing. · To familiarize the methods and techniques of Web designing. · To enhance the skill set of the students in designing corporate websites. · To indulge basic techniques of HTML, CSS, LAMP Stack Etc., for web designing. |
Unit-1 |
Teaching Hours:12 |
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World Wide Web
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Introduction to Internet – Internet Service Providers – TCP/IP Protocol Suite - Bandwidth - World Wide Web - Web Browsers - Web Page - Web Applications - Search Engines - Search Engines: Overview of a Search Engine - Working of a Search Engine - Getting Higher Ranking for Your Site on a Search Engine – Search Engine Optimization. | |||||||||||
Unit-2 |
Teaching Hours:12 |
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HTML
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Basic Web Page Development: HTML Basics- creating HTML document, Building a Web Page-Text and Image formatting-Adding links, Web Development Tools - HTML Table Structure-Basic HTML table tags-Formatting the table, Multimedia Files on a Web Page, Using a Form-Creating formatted lists, Using Frames in a Web Page – Projects using HTML. | |||||||||||
Unit-3 |
Teaching Hours:12 |
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CSS
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Using CSS for Web Designing: Introduction to CSS-Benefits of CSS-Working with CSS, Web Page Editing with CSS the text-Using colours with CSS-Positioning elements with CSS, Page Layout with CSS – Projects using CSS | |||||||||||
Unit-4 |
Teaching Hours:16 |
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LAMP Stack
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The LAMP Stack: Overview of LAMP Stack- Origin- Benefits and drawbacks of LAMP stack, Installing and Using the LAMP Stack, Managing LAMP with PHP MyAdmin – Projects using LAMP Stack. | |||||||||||
Unit-5 |
Teaching Hours:8 |
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Web Designing Tools
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Web Design Tools: Web Design Tools, HTML Editors, Adobe Photoshop, Adobe Flash, Firebug Browser. | |||||||||||
Text Books And Reference Books: StevenM.Schafer,HTML,XHTMLandCSSBible,5th Edition,Wiley-EasternPublishingInc., 2011.
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Essential Reading / Recommended Reading https://www.digitalocean.com/community/tags/lamp-stack?type=tutorial | |||||||||||
Evaluation Pattern
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COH461C - COMMUNICATION IN BUSINESS (2018 Batch) | |||||||||||
Total Teaching Hours for Semester:60 |
No of Lecture Hours/Week:4 |
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Max Marks:100 |
Credits:04 |
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Course Objectives/Course Description |
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Business communication aims at improvising the students’ overall personality simultaneously helping them in business correspondence. This course is offered in the first semester. The subject will help the students to enhance listening, speaking and writing skills. They will also get acquainted with writing various types and styles of business letters and report writing. They will be given a general idea on group discussions, interviews, drafting CVs and resumes. As a prerequisite, students should have written and spoken communication skills in the English language and should have basic knowledge about different types of correspondences in business.
Course Objectives:
· To enhance listening, speaking and writing skills.
· To impart knowledge on group discussions, interview, drafting CV’s and resume.
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Course Outcome |
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· Expose students to the theoretical and practical aspects of business communication · Develop an understanding of the different elements of communication · Develop necessary skills among students with regard to drafting letters, keeping in mind mail structures and etiquettes · Enhance communication skills that integrate written, verbal and technical communication · Enable students to prepare CVs and be well versed with personnel correspondence · Enable students to identify methods and formats of report preparation which includes graphical presentation and interpretation |
Unit-1 |
Teaching Hours:8 |
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Introduction
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Level of Knowledge: Basic, Descriptive and Conceptual Communication: Definition - objectives of communication, importance of communication means and modes – process - principles. Essentials of effective communication. Classification of communication. Barriers to communication, Ways to overcome barriers. Etiquettes of communication. | ||||||||||||||||||||||
Unit-2 |
Teaching Hours:8 |
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Effective Listening
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Level of Knowledge: Basic, Descriptive and Conceptual Listening - Art of listening – Principles of listening, types of listening, Process of listening - guidelines for effective listening, types of listeners – difference between hearing and listening, qualities for a good listener. | ||||||||||||||||||||||
Unit-3 |
Teaching Hours:8 |
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Effective Speaking
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Level of Knowledge: Basic, Descriptive and Conceptual Introduction, principles of effective oral communication; vocal control; pronunciation and physical behavior; techniques of effective speech. Interpersonal communication; Group discussion - Definition, process, guidelines and evaluation. Interview, Types of interview; Techniques of interview. Power-point presentations – ways to make presentations effective. | ||||||||||||||||||||||
Unit-4 |
Teaching Hours:12 |
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Effective Writing
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Level of Knowledge: Basic, Descriptive and Conceptual 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:12 |
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Business Correspondence
|
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Level of Knowledge: Basic, Descriptive and Conceptual 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. | ||||||||||||||||||||||
Unit-6 |
Teaching Hours:12 |
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Office and Personal correspondence
|
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Level of Knowledge: Basic, Descriptive and Conceptual Office communication - internal memos, office circulars. Secretarial Correspondence: Board meetings, letters to shareholders and debenture holders, to Registrar of Companies. Notice, agenda, minutes of meetings. Personal Correspondence: Preparation of curriculum vitae, job application, appointment letters, interview letters. | ||||||||||||||||||||||
Text Books And Reference Books: 1. Raman, Meenakshi, & Sharma, Sangeta. (2011). Technical Communication - Principles and practice (2 ed.). Delhi: Oxford University Press. | ||||||||||||||||||||||
Essential Reading / Recommended Reading 1. R.C. Sharma & Krishna Mohan Business Correspondence and Report Writing. Tata McGraw Hill Publishing Company Limited. 2. K.K. Sinha, Business Communication, Galgotia Publishing Co., Karol Bagh, New Delhi. 3. Rajendra Pal and J. S. Korlahalli, Business communications. 4. UrmilaRai (2013).Business communication (2 Ed.).Himalayas Publishing House. 5. Dr.ParthoPratim Roy: Business Communication – The basics, Himalayas Publishing House. 6. C.S.Rayudu (2012), Communication (9 ed.), Himalayas Publishing House. | ||||||||||||||||||||||
Evaluation Pattern Students are evaluated for each paper on the basis of written examination and continuous internal assessment (CIA). Each paper carries maximum of 100 marks and is evaluated as follows: a) For all papers Internal Assessment and End Semester ratio- 50:50 b) For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks) c) For CMA integrated papers - CIA 1 and 3 Case analysis, Quiz, MCQs - CIA 2 (MSE ) d) For other papers the Assessment is as follows:
| ||||||||||||||||||||||
COSF431 - FINANCIAL DECISION MAKING - II (2018 Batch) | ||||||||||||||||||||||
Total Teaching Hours for Semester:60 |
No of Lecture Hours/Week:4 |
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Max Marks:100 |
Credits:4 |
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Course Objectives/Course Description |
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Management accountants should be able to demonstrate and understanding of cost, volume analysis and how it is used to examine the behaviour of total revenues/costs. They should be able to apply capital budgeting to make investment decisions. They should also be able to understand the enterprise risk management framework and addresses the elements and application of the IMA Statements of Ethical Professional Practice. |
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Course Outcome |
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· -Students will be able to define marginal, sunk and opportunity costs and recall cost volume profit analysis. · -Students will be able to demonstrate understanding of pricing methodologies · -Students will be able to demonstrate understanding of enterprise risk management · -Students will be able to identify a system of investment decision and develop stages of capital budgeting · -Students will be able to understand the importance of ethics for management accounting and financial management professionals |
Unit-1 |
Teaching Hours:10 |
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Decision Analysis
|
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Cost/volume/profit analysis - Breakeven analysis - Profit performance and alternative operating levels - Analysis of multiple products - Sunk costs, opportunity costs and other related concepts - Marginal costs and marginal revenue- Special orders and pricing - Make versus buy - Sell or process further- Add or drop a segment - Capacity considerations | ||||||||||||||||||||||
Unit-2 |
Teaching Hours:10 |
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Pricing
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Pricing methodologies - Target costing - Elasticity of demand - Product life cycle considerations - Marketstructure considerations | ||||||||||||||||||||||
Unit-3 |
Teaching Hours:10 |
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Enterprise risk management
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Types of risk - Risk identification and assessment - Risk mitigation strategies - Managing risk | ||||||||||||||||||||||
Unit-4 |
Teaching Hours:20 |
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Investment Decisions
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Capital budgeting process - Stages of capital budgeting - Incremental cash flows - Income tax considerations - Discounted cash flow analysis (net present value, internal rate of return, comparison of NPV and IRR) - Payback and discounted payback - Risk analysis in capital investment | ||||||||||||||||||||||
Unit-5 |
Teaching Hours:10 |
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Professional Ethics
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Ethical considerations for management accounting and financial management professionals (IMA’s “Statement of Ethical Professional Practice”, fraud triangle, evaluation and resolution of ethical issues) - Ethical considerations for the organization (IMA’s Statement on Management Accounting, “Values and Ethics: From Inception to Practice”, U.S. Foreign Corrupt Practices Act, corporate responsibility for ethical conduct) | ||||||||||||||||||||||
Text Books And Reference Books: Wiley CMAexcel Learning System, Part 2: Financial Decision Making | ||||||||||||||||||||||
Essential Reading / Recommended Reading 1. - Blocher, Edward, J., Stout, David E., Juras, Paul E., and Cokins, Gary, Cost Management: A Strategic Emphasis, 7th edition, McGraw Hill, New York, NY, 2013. 2. - Horngren, Charles T., Datar, Srikant, Rajan, Madhav, Cost Accounting: A Managerial Emphasis, 16th edition, Prentice -Hall, Upper Saddle River, NJ, 2012. 3. -COSO, The Committee of Sponsoring Organizations of the Treadway Commission, 2004, updated 2017 Enterprise Risk Management - Integrated Framework. 4. -Moeller, Robert R., COSO Enterprise Risk Management, 2nd edition, John Wiley & Sons,Inc., Hoboken, NJ, 2011. 5. -IMA, 2017, Enterprise Risk Management: Frameworks, Elements, and Integration, http://www.imanet.org/insights-and-trends/risk--management/enterprise-risk-management 6. - IMA, 2007, Enterprise Risk Management: Tools and Techniques for Effective Implementation, http://www.imanet.org/insights-and-trends/risk--anagement/test 7. -Brealey, Richard, A., Myers, Stewart C., and Allen, Franklin, Principles of Corporate Finance, 12th edition, McGraw Hill, New York, NY, 2011. 8. -Van Horn, James, C., and Wachowicz, John M. Jr., Fundamentals of Financial Management, 13th edition, FT / Prentice Hall, Harlow, England, 2009. 9. -IMA, 2014, IMA Statement of Ethical Professional Practice, Updated 2017 | ||||||||||||||||||||||
Evaluation Pattern Students are evaluated for each paper on the basis of written examination and continuous internal assessment (CIA). Each paper carries maximum of 100 marks and is evaluated as follows: a) For all papers Internal Assessment and End Semester ratio- 60:40 b) For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks) c) For CMA integrated papers - CIA 1 and 3 Case analysis, Quiz, MCQs - CIA 2 (MSE and ESE – Lab based Online examinations) d) For other papers the Assessment is as follows:
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COSF432 - PRINCIPLES AND PRACTICES OF MANAGEMENT (2018 Batch) | ||||||||||||||||||||||
Total Teaching Hours for Semester:60 |
No of Lecture Hours/Week:4 |
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Max Marks:100 |
Credits:4 |
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Course Objectives/Course Description |
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The knowledge of principles gives managers an indication on how to manage an organization. The principles enable managers to decide what should be done to accomplish given tasks and to handle situations which may arise in management. Students under this course are acquainted with the different principles and functions of management so that they can implement these in their work in the future.
Course Objectives: The objective is to prepare students to choose careers in the management field. It is aimed at equipping the students with the knowledge of different aspects of management including evolution and approaches to management, techniques of efficient planning, organizing, staffing and the upcoming trends followed in the organization with respect to human resource. |
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Course Outcome |
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· To cultivate conceptual and working knowledge relating to the evolution and functions of managers. · To develop an understanding of various types and techniques of planning. · To enhance knowledge regarding the organization of managerial and other business activities. · To promote accounting knowledge relating to staffing, motivation and leadership. · To understand and update the recent trends in the organization · To understand and appreciate the concept of marketing in theory and practice · To understand the role of marketing in achieving organizational success and leadership · To critically evaluate the link between corporate strategy and marketing strategy |
Unit-1 |
Teaching Hours:8 |
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Nature and Importance of Management
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Introduction, meaning of management, definition of management, functions of management, levels of management. Importance of management, managerial roles and skills, difference between administration and management. Mintzberg Managerial Roles, Changing context of management, Recent trends in management - Rise of global business eco-systems, managing diverse business markets, virtual workspace, corporate innovations, total quality management, talent management, knowledge management, recent paradigm shifts / trends in business strategies and management practices, Industry 4.0 and its challenges. | ||||||||||||||||||||||
Unit-2 |
Teaching Hours:12 |
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Evolution of Management Thought
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Early history, classical school of management (Scientific Management, Administrative Management, Bureaucratic Management) behavioural school (Human Relations, Behavioural Science), quantitative approaches to management (Management Science, Operations, Management Information System), Systems school of thought; and Contingency school. Critical appraisal of various schools of management thoughts, Present day shifts in focus in management thoughts. | ||||||||||||||||||||||
Unit-3 |
Teaching Hours:10 |
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Planning and Decision making
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Planning - meaning, definition, characteristics, objectives, need and importance of planning, types / hierarchy of plans, steps in the process of planning, advantages of planning, limitations of planning, obstacles in planning, essentials of a good plan. Decision making - meaning, definition, characteristics of decision making, principles of decision-making, process of decision making, types of decisions – programmed and non-programmed, decision making styles, characteristics of good / effective decisions. | ||||||||||||||||||||||
Unit-4 |
Teaching Hours:15 |
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Organising and Managing Human Resource
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Meaning, definition, functions of organisation, organisational design, organisational structure, approaches to organisational structure, departmentalisation, delegation and decentralization, - HR planning, recruitment, selection, placement, performance appraisal, training and HR development, recent trends in HR management. Concept of staffing, staffing process, Motivation: Concept, Importance, extrinsic and intrinsic motivation; Major Motivation theories - Maslow’s Need-Hierarchy Theory; Hertzberg’s Two-factor Theory, Vroom’s Expectation Theory. Leadership: Concept, Importance, Major theories of Leadership (Likert’s scale theory, Blake and Mouten’s Managerial Grid theory, House’s Path Goal theory, Fred Fielder’s situational Leadership), Transactional leadership, Transformational Leadership, Transforming Leadership | ||||||||||||||||||||||
Unit-5 |
Teaching Hours:15 |
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Marketing Leadership
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Marketing definition, marketing in 21st Century, setting marketing objectives,Marketing Mix - Elements, Product Life Cycle, pricing/value and proposition, Product innovation and design strategies, Market Segmentation, and Consumer Behaviour, Advertising and Promotion, product market strategies, growth strategies, competitive strategies, brand positioning strategies. Planning marketing topologies, marketing design and implementation, critical evaluation of marketing plans, integrating marketing plans with organisations goal, The Scope and Challenge of International Marketing. | ||||||||||||||||||||||
Text Books And Reference Books: 1. Bhatia, R. C. (2013). Principles of Management. New Delhi: Sterling Publishers. | ||||||||||||||||||||||
Essential Reading / Recommended Reading 1. - Koontz, H., & Weihrich, H. (2012). Essentials of Management: An International and Leadership perspective (9 ed.). New York: Tata McGrawHill St-Stephen P Robbins and Madhushree Nanda Agrawal, (2016)Fundamentals of Management: Essential Concepts and Applications, Pearson Education -Tripathy, P. C., & Reddy, P. N. (2012). Principles of Management (5 ed.). New Delhi: Tata McGrawHill. -. Kotler, P. and Keller, K. (2012).Marketing management. Boston, Mass.: Prentice Hall/Pearson. - Clow, K., &Baack, D. (2012).Cases in marketing management. Thousand Oaks, Calif.: SAGE | ||||||||||||||||||||||
Evaluation Pattern Students are evaluated for each paper on the basis of written examination and continuous internal assessment (CIA). Each paper carries a maximum of 100 marks and is evaluated as follows: a) For all papers Internal Assessment and End Semester ratio- 60:40 b) For all papers minimum pass percentage of 50 %. (Aggregate of Internal + End Semester marks) c) For CMA integrated papers - CIA 1 and 3 Case analysis, Quiz, MCQs - CIA 2 (MSE and ESE – Lab based Online examinations) d) For other papers, the Assessment is as follows:
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COSF434 - AUDITING AS PER 'GAAS' (2018 Batch) | ||||||||||||||||||||||
Total Teaching Hours for Semester:60 |
No of Lecture Hours/Week:4 |
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Max Marks:100 |
Credits:4 |
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Course Objectives/Course Description |
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Students should be able to assess the knowledge and skills required to audit issuer and non-issuer entities, perform attest engagements as well as engagements requiring preparation, compilation and review. The course is intended to ensure that students demonstrate their understanding in generally accepted auditing standards, professional responsibilities and ethics. |
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Course Outcome |
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· Students will be able to understand the generally accepted auditing standards framework and overall objectives of audit · Students will be able to understand the planning and performance of an audit or non-audit engagement · Students will be able to evaluate the sufficiency and appropriateness of evidence obtained during the audit engagement for an issuer or non-issuer · Students will be able to identify the factors that an auditor should consider when forming an opinion on an entity’s financial statements · Students will be able to identify the factors when issuing an examination or review report for an attestation engagement and prepare a draft review report |
Unit-1 |
Teaching Hours:10 |
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Professional responsibilities & ethics
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Introduction to auditing as per GAAS - AICPA Code of Professional Conduct - Sarbanes-Oxley Act (SOX), 2002 - Public Company Accounting Oversight Board (PCAOB) - Securities & Exchange Commission (SEC) - International standards | ||||||||||||||||||||||
Unit-2 |
Teaching Hours:10 |
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Audit planning and understanding internal controls
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Engagement understanding and acceptance - Planning the audit - Risk assessment - Supervising the audit - Quality control - COSO Internal Control Integrated Framework - Auditor’s consideration of internal controls - Operating Cycles - Internal control reports and communications | ||||||||||||||||||||||
Unit-3 |
Teaching Hours:20 |
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Corroborative audit evidence
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Audit evidence - Management assertions - Substantive procedures - Evaluating audit findings - Audit documentation- Audit sampling | ||||||||||||||||||||||
Unit-4 |
Teaching Hours:10 |
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Audit reports
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Unmodified opinion - Emphasis of matter and other matter paragraph - Qualified opinion - Adverse opinion - Disclaimer of opinion - Audit of comparative financial statements - Supplementary information - Audit of group financial statements | ||||||||||||||||||||||
Unit-5 |
Teaching Hours:10 |
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Other Engagements
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Accounting & Review Services per SSARS - Attestation Engagements per SSAE - Governmental Auditing Standards (GAS) - Effect of Information Technology on Audit | ||||||||||||||||||||||
Text Books And Reference Books: Miles CPA Review Learning System: Auditing & Attestation | ||||||||||||||||||||||
Essential Reading / Recommended Reading · AICPA Statements on Auditing Standards and Interpretations · Public Company Accounting Oversight Board (PCAOB) Standards (SEC-Approved) and Related Rules, PCAOB Staff Questions and Answers, and PCAOB Staff Audit Practice Alerts · U.S. Government Accountability Office Government Auditing Standards · Single Audit Act, as amended · Office of Management and Budget (OMB) Audit requirements for Federal Awards · AICPA Statements on Quality Control Standards · AICPA Statements on Standards for Accounting and Review Services and Interpretations · AICPA Statements on Standards for Attestation Engagements and Interpretations · AICPA Audit and Accounting Guides · AICPA Code of Professional Conduct · IFAC Code of Ethics for Professional Accountants · Sarbanes-Oxley Act of 2002 · Department of Labor Guidelines and Interpretive Bulletins re: Auditor Independence · SEC Independence Rules · Employee Retirement Income Security Act of 1974
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Evaluation Pattern Students are evaluated for each paper on the basis of written examination and continuous internal assessment (CIA). Each paper carries maximum of 100 marks and is evaluated as follows: a) For all papers Internal Assessment and End Semester ratio- 60:40 b) For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks) c) For CMA integrated papers - CIA 1 and 3 Case analysis, Quiz, MCQs - CIA 2 (MSE and ESE – Lab based Online examinations) d) For other papers the Assessment is as follows:
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COSF435 - BUSINESS STATISTICS AND MATHEMATICS (2018 Batch) | ||||||||||||||||||||||
Total Teaching Hours for Semester:60 |
No of Lecture Hours/Week:4 |
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Max Marks:100 |
Credits:4 |
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Course Objectives/Course Description |
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Course Description: This course on Business Mathematics and Statistics is offered to the students of second semester. In today’s scenario, the issue facing managers is not shortage of information but how to use the available information to make evidence based decisions. This course prepares students to learn to apply commonly used mathematical concepts and statistical methods in business contexts and how to interpret analyses performed by others.
Course Objective: The objective of this course is to familiarize students with the applications of mathematics and statistical techniques in business decision-making. This paper is designed for all business students who opted for BCom. This paper will help the students in reaching a level of increased competence in business mathematics and statistics and expand understanding of the applications of concepts in business. Emphasis is placed upon learning mathematical and statistical concepts through common business problems. As a prerequisite, the students should be having basic knowledge about elementary concepts relating to mathematics. |
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Course Outcome |
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Learning Outcome: · To provide conceptual and working knowledge of Matrices and Determinants and use in the applications of business. · To learn the methods of solving problems on simple interest and compound interest. · To enable the student to use ratios, calculate continued ratio, divide a quantity in a given ratio, define and illustrate proportion, describe direct, inverse and compound proportion and to solve common business problems. · To help students understand the concept of business statistics and its importance in quick decision making. · To teach how to compute Mean, Median and Mode which are measures of central tendency. · To enable students, understand the Measures of dispersion and its applicability in research. · To equip students with the knowledge of correlation and regression and its applicability in decision making. · To compute Time series and Index numbers and understand their uses. |
Unit-1 |
Teaching Hours:10 |
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Matrices
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Definition of a matrix. Types of matrices; Algebra of matrices. Calculation of values of determinants up to third order; Adjoint of a matrix; Finding inverse of a matrix through ad joint; Applications of matrices to solution of simple business and economic problems
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Unit-2 |
Teaching Hours:10 |
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Commercial Arithmetic
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Simple and Compound interest Rates of interest – nominal, effective and continuous – their interrelationships; Compounding and discounting of a sum using different types of rates. Concept of Ratios, Duplicate-triplicate and sub-duplicate of a ratio. Concept of Proportion, fourth, third and inverse proportion problems.
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Unit-3 |
Teaching Hours:15 |
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Uni-variate Analysis
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Measures of Central Tendency including arithmetic mean, geometric mean and harmonic mean: properties and applications; mode and median. Partition values - quartiles, deciles, and percentiles.
Measures of Variation: absolute and relative. Range, quartile deviation and mean deviation; Variance and Standard deviation: calculation and properties.
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Unit-4 |
Teaching Hours:15 |
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Bi-variate Analysis
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Simple Linear Correlation Analysis: Meaning, and measurement. Karl Pearson's co-efficient and Spearman’s rank correlation Simple Linear Regression Analysis: Regression equations and estimation. Relationship between correlation and regression coefficients
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Unit-5 |
Teaching Hours:10 |
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Time-based Data: Index Numbers and Time-Series Analysis
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Meaning and uses of index numbers; Construction of index numbers: Aggregative and average of relatives – simple and weighted, Tests of adequacy of index numbers, Construction of consumer price indices. Components of time series; additive and multiplicative models; Trend analysis: Finding trend by moving average method and Fitting of linear trend line using principle of least squares. | ||||||||||||||||||||||
Text Books And Reference Books:
Essential Reading: 1. Mizrahi and John Sullivan.(2012).Mathematics for Business and Social Sciences. Wiley and Sons. 2. C.M.Chikkodi, &Satyaprasad, B. (2014). Business statistics. Mumbai: Himalaya publishing house. | ||||||||||||||||||||||
Essential Reading / Recommended Reading
Recommended Reading 1. Aggarwal, S., & Bhardwaj, S. (2014). Business Statistics. Ludhiana: Kalyani. 2. Wilson, M. (2014).Business Statistics. Mumbai: Himalaya publishing house. 3. Levin, R. I., & Rubin, D. S. (2014). Statistics for management. Delhi: Pearson. 4. Gupta, S.C., & Gupta, I. (2014). Business statistics. Mumbai: Himalaya publishing house. | ||||||||||||||||||||||
Evaluation Pattern
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