CHRIST (Deemed to University), Bangalore

DEPARTMENT OF professional-studies

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

 
1 Semester - 2018 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
AEN121 ADDITIONAL ENGLISH Ability Enhancement Compulsory Courses 3 2 50
COP131 FINANCIAL ACCOUNTING - I Core Courses 4 4 100
COP132 BUSINESS ECONOMICS Core Courses 4 4 100
COP133 COST ACCOUNTING Core Courses 4 4 100
COP134 BUSINESS MANAGEMENT AND ORGANISATIONAL BEHAVIOUR Core Courses 4 4 100
COP161A POSITIVE PSYCHOLOGY Generic Elective Courses 4 4 100
COP161B BUSINESS ETIQUETTE AND CORPORATE GROOMING Generic Elective Courses 4 4 100
ENG121 ENGLISH Ability Enhancement Compulsory Courses 3 2 50
HIN122 HINDI Ability Enhancement Compulsory Courses 3 2 50
KAN122 KANNADA Ability Enhancement Compulsory Courses 3 02 50
2 Semester - 2018 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
AEN221 ADDITIONAL ENGLISH Ability Enhancement Compulsory Courses 3 2 50
COP231 FINANCIAL ACCOUNTING - II Core Courses 4 4 100
COP232 BUSINESS MATHEMATICS AND STATISTICS Core Courses 4 4 100
COP233 INDIAN FINANCIAL SYSTEM Core Courses 4 4 100
COP234 MANAGEMENT ACCOUNTING Core Courses 4 4 100
COP261A BUSINESS LEADERSHIP SKILLS Generic Elective Courses 4 4 100
ENG221 ENGLISH Ability Enhancement Compulsory Courses 3 2 50
HIN222 HINDI Ability Enhancement Compulsory Courses 3 2 50
KAN222 KANNADA Ability Enhancement Compulsory Courses 3 02 50
3 Semester - 2017 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
COP311 ENTREPRENEURSHIP Skill Enhancement Courses 3 2 100
COP331N MARKETING MANAGEMENT Core Courses 4 4 100
COP332 HUMAN RESOURCES MANAGEMENT Core Courses 4 4 100
COP333 FINANCIAL MANAGEMENT - I Core Courses 4 4 100
COP334 ADVANCED FINANCIAL ACCOUNTING - I Core Courses 4 4 100
COP335 BUSINESS AND COMMERCIAL LAWS Core Courses 4 4 100
COP361A PRINCIPLES OF MACRO ECONOMICS Generic Elective Courses 4 4 4
COP361B SUSTAINABILITY AND CORPORATE SOCIAL RESPONSIBILITY Generic Elective Courses 4 4 100
4 Semester - 2017 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
COP411 INFORMATION TECHNOLOGY IN BUSINESS Skill Enhancement Courses 3 2 50
COP431 OPERATIONS MANAGEMENT Core Courses 3 2 50
COP432 TAXATION - I Core Courses 4 4 100
COP433 AUDITING Core Courses 4 4 100
COP434 BUSINESS COMMUNICATION Core Courses 4 4 100
COP435 CORPORATE LAW Core Courses 4 4 100
COP461A FINANCIAL ECONOMETRICS Generic Elective Courses 4 4 100
COP461B QUANTITATIVE APTITUDE AND LOGICAL REASONING Generic Elective Courses 4 4 100
5 Semester - 2016 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
COP531 FINANCIAL MANAGEMENT - II Core Courses 4 4 100
COP532 RESEARCH METHODOLOGY Core Courses 4 4 100
COP533 ADVANCED FINANCIAL ACCOUNTING - II Core Courses 4 4 100
COP541A INVESTMENT ANALYSIS AND PORTFOLIO MANAGEMENT Discipline Specific Elective Courses 4 4 4
COP541B BANKING THEORY, LAW AND PRACTICE Discipline Specific Elective Courses 4 4 100
COP542A COMMODITY AND DERIVATIVES MARKETS Discipline Specific Elective Courses 4 4 100
COP542B INSURANCE MANAGEMENT Discipline Specific Elective Courses 4 4 100
COP543A PROJECT APPRAISAL AND FINANCING Discipline Specific Elective Courses 4 4 100
COP543B BANK MANAGEMENT Discipline Specific Elective Courses 4 4 100
6 Semester - 2016 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
COP631 STRATEGIC MANAGEMENT, ETHICS AND CORPORATE GOVERNANCE Core Courses 4 4 100
COP632 RISK MANAGEMENT Core Courses 4 4 100
COP633 TAXATION - II Core Courses 4 4 100
COP641A STRATEGIC FINANCIAL MANAGEMENT Discipline Specific Elective Courses 4 4 100
COP642A INTERNATIONAL FINANCIAL MANAGEMENT Discipline Specific Elective Courses 4 4 100
COP681A RESEARCH PROJECT Skill Enhancement Courses 0 4 100
    

    

Introduction to Program:
BCom professional is a unique course aimed at a higher level career placement for undergraduates. This course provides the option of training for CIMA and CS or Insurance to every student. The syllabus of the course is also tailored to enhance the prospects of students in pursuing these professional courses. The simultaneous pursuit of CIMA and CS or Insurance along with competent curriculum of BCom-P prepares the students to pursue higher academic and professional interests.
Assesment Pattern

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

End Semester Exam (ESE)                                                     :           50%

Mid Semester Exam (CIA-2)                                                  :           25%

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

Attendance                                                                             :           05%

Total                                                    :          100%                          

                                                                                                           

  • Written Examinations consists of:

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

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

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

 

  • CIA – II: Mid Semester Examination (MSE)

Ø  2 hours paper for 50 marks

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

Ø  Bar code system to maintain objectivity.

 

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

VALUATION METHODS:

·         Written Examination

·         Quiz Sessions

·         Assignments

·         Field study reports

·         Periodic Tests

·         MOOC

·         Assessment of Class Participation in case studies and discussions

 

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

AEN121 - ADDITIONAL ENGLISH (2018 Batch)

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

Course Objectives/Course Description

 

Course Objectives

 

The objectives of this course are

 

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

 

 to inculcate literary sensibility/taste among students across curriculum

 

 to improve language skills – reading, writing and listening

 

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

 

of which this compilation is just a passing glance.

Course Outcome

The students would be

 

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

 

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

Unit-1
Teaching Hours:11
Poetry
 

Poetry (Any 4 of these) 11 hours

 

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

 

2. Salma: “New Bride, New Night”

 

3. Kamala Das: “Punishment in Kindergarten”

 

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

 

5. Sarojini Naidu: “Palanquin Bearers”

 

6. Sitakant Mahapatra: “The Election”

 

7. Jean Arasanayakam: “Nallur” (Srilanka)

 

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

 

 

Unit-2
Teaching Hours:12
Essays
 

Essays (Any 4 of these)

 

1. Devdutt Patnaik: Introduction to Myth=Mithya

 

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

 

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

 

of Equal Opportunity to Education in Common Schools”

 

4. Suketu Mehta: “Bhopal Lives”

 

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

 

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

Unit-3
Teaching Hours:12
Short Stories
 

 

 

Short Stories (Any 4 of these)

 

1. Sadat Hassan Manto: “Toba Tek Singh”

 

2. Mamang Dai: “Travel the Road”

 

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

 

4. Manoj Das: “The Crocodile’s Lady”

 

5. Temsula Ao: “The Journey”

 

6. Thakazhi Shivashankara Pillai: “In the Flood”

Unit-4
Teaching Hours:10
Novella
 

 

Novella (Any one of these)

 

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

 

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

Text Books And Reference Books:

Textbook  Blends

Essential Reading / Recommended Reading

Yuganta: The End of an Epoch

 

Evaluation Pattern

Evaluation Pattern

 

 

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

classroom assignment, an objective or descriptive test pertaining to

the texts and ideas discussed in class.

 

 

CIA2: Mid-semester written exam for 50 marks

 

 

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

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

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

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

explore their creativity and engage with the real world around them

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

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

around them.

 

 

 

 

Question Paper Pattern

 

 

Mid Semester Exam: 2 hrs

 

 

Section A 4x5= 20

 

 

Section B 2x15=30

 

 

Total 50

 

 

End Semester Exam: 2 hrs

 

 

Section A 4 x 5 = 20

 

 

Section B 2x 15= 30

 

 

Total 50

 

 

COP131 - FINANCIAL ACCOUNTING - I (2018 Batch)

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

Course Objectives/Course Description

 

This course revisits and strengthens fundamental accounting principles and processes, culminating in the preparation of the financial statements of a sole proprietorship business. It also provides an introduction to certain fundamental Indian Accounting Standards (Ind ASs), besides completing the accounting modules for partnership firms, i.e. discussing the accounting treatment for dissolution, amalgamation, and sale of partnership firms.

Course Outcome

On completing the course students will be able to:

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

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

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

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

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

(i)    Introduction to accounting; Double-entry system; Ind AS 1: Financial statements, purpose, general features (true and fair view, going concern, accrual basis, materiality and aggregation, offsetting, frequency of reporting, comparative information, consistency);  Other assumptions and conventions (business entity, money measurement, conservatism)

(ii) Basic accounting procedure: journal entries, ledgers, subsidiary books, cash book, capital and revenue expenditure/receipts, rectification of errors, trial balance, bank reconciliation statement

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

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

Unit-3
Teaching Hours:8
Fundamental Indian Accounting Standards
 

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

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

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

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

Unit-4
Teaching Hours:12
Dissolution of partnership firms
 

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

Unit-5
Teaching Hours:10
Amalgamation of firms
 

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

Unit-6
Teaching Hours:10
Sale of partnership firm
 

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

Text Books And Reference Books:

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

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

Essential Reading / Recommended Reading

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

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

Evaluation Pattern

CIA - 50

ESE - 50

COP132 - BUSINESS ECONOMICS (2018 Batch)

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

Course Objectives/Course Description

 

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

Course Outcome

On completing the course students will be able to:

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

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

3.      Compare different market types and their functioning

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

Unit-1
Teaching Hours:3
Business Economics
 

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

Unit-2
Teaching Hours:6
Consumption Analysis
 

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

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

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

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

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

Unit-5
Teaching Hours:7
Production Analysis
 

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

Unit-6
Teaching Hours:5
Cost & Revenue Analysis
 

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

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

Unit-7
Teaching Hours:12
Market Structure
 

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

Unit-8
Teaching Hours:8
Factor Pricing
 

Marginal productivity theory of distribution

Rent - Recardian and modern theories of rent.

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

Interest - Loanable fund and Liquidity preference theories of interest,

Profit - Uncertainty and Innovation theories of profit.

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

CIA - 50

ESE - 50

COP133 - COST ACCOUNTING (2018 Batch)

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

Course Objectives/Course Description

 

The course aims to provide conceptual understanding of cost accounting. It focuses on the computation of various components of cost, such as material, labour, and overheads. It also covers modules on specific cost accounting methods like job costing and contract costing, and process costing.

Course Outcome

On completing the course students will be able to:

1.      Discuss the basic concepts and classification of cost

2.      Compute various components of cost

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

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

Unit-1
Teaching Hours:10
Introduction to Accounting
 

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

Unit-2
Teaching Hours:8
Materials
 

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

Unit-3
Teaching Hours:8
Labour
 

Meaning & classification of Labour- Attendance and payroll procedure- Time Keeping - Methods of Time Keeping - Time Booking – Records - Idle Time - Causes for Idle Time - Treatment of Idle Time – Overtime – Labour Turnover—Labour Remuneration - Features of Good Wage System –Remuneration system and incentive schemes (Problems)

Unit-4
Teaching Hours:10
Overheads
 

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

Unit-5
Teaching Hours:8
Contract Costing
 

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

Unit-6
Teaching Hours:8
Process Costing
 

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

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

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

Text Books And Reference Books:

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

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

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

Essential Reading / Recommended Reading

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

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

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

Evaluation Pattern

CIA - 50

ESE - 50

COP134 - BUSINESS MANAGEMENT AND ORGANISATIONAL BEHAVIOUR (2018 Batch)

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

Course Objectives/Course Description

 

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

Course Outcome

1.      Discuss different schools of management thought

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

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

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

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

Unit-2
Teaching Hours:12
Planning
 

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

Unit-3
Teaching Hours:6
Organizing
 

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

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

Understanding individual behaviour, Personality – MBTI, The Big Five Model, Personality types in different cultures, Perception, Perceptual Process, Perceptual Distortions – Stereotyping, Halo Effect, Contrast Effects, Self-fulfilling prophecy, Projection, Contrast Effects, Impression Management, Attribution Theory, Attributions across cultures, Professional and Ethical behaviour, Ethics Vs Behaviour, Managing Negative Behaviour in the workplace, workplace bullying and sexual harassment, Employee Morale and Engagement

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

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

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

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

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

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

Unit-8
Teaching Hours:7
Organizational Control and Change
 

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

Text Books And Reference Books:

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

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

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

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

Essential Reading / Recommended Reading

1.      Bansal, R. (2008). Stay Hungry Stay Foolish. Ahmedabad: The Centre for Innovation, Incubation and Entrepreneurship, Indian Institute of Management.

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

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

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

Evaluation Pattern

CIA - 50

ESE - 50

COP161A - POSITIVE PSYCHOLOGY (2018 Batch)

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

Course Objectives/Course Description

 

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

Course Outcome

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

1.             Identify basic concepts related to positive psychology.

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

3.             Discuss its applications in different settings.

Unit-1
Teaching Hours:10
Introduction to Positive Psychology
 

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

Unit-2
Teaching Hours:10
Concepts in Positive Psychology
 

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

Unit-3
Teaching Hours:10
Spirituality and Altruism
 

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

Unit-4
Teaching Hours:15
Promoting Positive Relationships
 

Positive personal traits, positive coping strategies

Unit-5
Teaching Hours:15
Applications of Positive Psychology
 

Positive schooling, Work, Communities

Text Books And Reference Books:

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

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

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

 

Evaluation Pattern

CIA - 100

COP161B - BUSINESS ETIQUETTE AND CORPORATE GROOMING (2018 Batch)

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

Course Objectives/Course Description

 

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

Course Outcome

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

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

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

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

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

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

Unit-2
Teaching Hours:10
Professional and Cultural Expectations
 

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

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

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

Unit-4
Teaching Hours:15
Effective Writing
 

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

Unit-5
Teaching Hours:15
Business Correspondence
 

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

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

CIA - 100

ENG121 - ENGLISH (2018 Batch)

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

Course Objectives/Course Description

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

 

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

Course Outcome

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

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

 

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

Unit-1
Teaching Hours:20
unit 1
 

·         Rudyard Kipling – “Gunga Din”  

Ø  Skill focus

Adjectives/ adverbs

Sentence structures

Clauses

·         The Black Cat – Edgar Allan Poe

Ø  Skill focus

Verb use

Sentence structures

·         William Blake – “London”

Ø  Skill focus

Verb use advanced

Clause types

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

Ø  Skill focus

Rhetorical questions

 

Types of sentences

Unit-2
Teaching Hours:20
unit 2
 

·         John Donne – “Death, Be Not Proud”

Ø  Skill focus

Word use

Sentence structure

·         Monkey’s Paw – W W Jacobs

Ø  Skill focus

Direct speech

Reported speech

Para structures

·          Ruskin Bond – 'The Photograph' ©

Ø  Skill focus

Types of sentences

Cohesions

Para structure

Personal essay

·         Sylvia Plath-   ‘Surgeon at 2 AM’

Ø  Skill focus

Imagery use

 

Creative writing

Unit-3
Teaching Hours:5
unit 3
 

Visual Text: The Great Indian Railways

Ø  Skill focus

 

Reading and appreciating visual text

Text Books And Reference Books:

Exploring English 1

Essential Reading / Recommended Reading

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

Evaluation Pattern

CIA 1=20

CIA 2=50 ( 20 marks online vocabulary and grammar test and 30 marks written exam based on syllabus)

CIA 3= 20 

ESE= 50 

HIN122 - HINDI (2018 Batch)

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

Course Objectives/Course Description

 

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

Course Objectives:

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

Course Outcome

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

Unit-1
Teaching Hours:20
Kavya Sankalan - Samakaleen Hindi Kavitha. (An anthology of contemporary Hindi poems), Kabir ke Dohe and Sur Ke Pad
 

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

Level of knowledge: Analytical

Unit-1
Teaching Hours:20
Hindustani Music
 

Gazal Ki Parampara and Pramukh kalakar

Unit-2
Teaching Hours:15
Translation- practice
 


                  

Translation-Practice English to Hindi and vise- versa

Level of knowledge:Basic                                           

Unit-3
Teaching Hours:5
Patra Lekhan --Vyavasaik Patra Vyavhar (Business letters)
 

Vyavasaik Patra Vyavhar (Business letters)                                

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

Level of knowledge: Conceptual

Unit-4
Teaching Hours:5
Hindusthani Sangeeth-parampara evam pramukh kalakar
 

Utbhav,Vikas aur paramparaein

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

Text Books And Reference Books:

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

1. Abhinav Patra-Vyavahar -Dr.Paramanand Gupta

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

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

4. Anuvad Vignan By Bholanath Tiwari

Evaluation Pattern

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

CIA-2(Mid semester examination)-50 marks

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

End sem examination-50 marks

KAN122 - KANNADA (2018 Batch)

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

Course Objectives/Course Description

 

Course Description

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

Course Objectives

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

Course Outcome

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

 

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

1. Devara Dasimayya

2. Basavanna

3. Allamaprabhu

4. Akkamahadevi

5. Ambigara chowdiah

6. Ayadakki Lakkamma 

7. Sarvagna

8. Kanakadasa

9. Kumaravyasa

10. Hindustani/ Karnatak - Music and Musicians

 

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

 

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

 

Unit-3
Teaching Hours:10
Language Skills
 

1.      Translation Theory and Practice

2.      Usage of alphabets in different contexts:  

3.      l & L

4.      a  & H

5.      n & N

6.      Hrasva and Deergha  alphabets.

7.   Importance of Ottakshara

Text Books And Reference Books:

Text Book: Kannada Sahitya Darshana - Bhaga-1               

Reference Books

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

 

                                                                                                                                                                     

Essential Reading / Recommended Reading

Recommended Redading

 

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

2.      Vyavaharika Kannada: H. S.  Krishnaswami Iyengar

3.      Dr. Thipperudraswamy : Sharanara Anubhava Sahitya

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

 

Evaluation Pattern

CIA-1 Digital Learning - Wikipedia- 20 Marks

CIA-2 Mid Semsester Examination- 50 Marks

CIA-3 Digitization of Kannada Books - 20 Marks

End Semester Examination- 50 Marks

 

AEN221 - ADDITIONAL ENGLISH (2018 Batch)

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

Course Objectives/Course Description

 

Course Objectives

 

The objectives of this course are

 

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

 

 to inculcate literary sensibility/taste among students across curriculum

 

 to improve language skills – reading, writing and listening

 

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

 

of which this compilation is just a passing glance.

 

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

 

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

 

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

 

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

 

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

Course Outcome

Students would become

 

 more aware culturally, ethically, socially and politically

 

 sensitive towards cultural, social, religious and ethnic diversities

 

 critical participants in their everyday culture

Unit-1
Teaching Hours:12
Poetry
 

Poetry (Any 4 of these)

 

1. Kutti Revathi: “Stone Goddesses”

 

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

 

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

 

4. Lalrinmawii Khiangte: “For a Better Tomorrow”

 

5. Desomond Kharmawphlang: “Poems during November”

 

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

 

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

 

8. Habib Jalib: “Dastoor” (Pakistan)

Unit-2
Teaching Hours:11
Essays
 

 

 

Essays (Any 4 of these)

 

1. Amartya Sen: “Democracy as Public Reasoning”

 

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

 

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

 

4. Rahul Dravid: Speech at Sir Donald Bradman Oration

 

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

 

6. A K Ramanujan: “Telling Tales”

 

7. Manjushree Thapa: “Women Have No Rights”

 

 

Unit-3
Teaching Hours:12
Short Stories
 

Short Stories (Any 4 of these) 12 Hours

 

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

 

2. Shama Futehally: “Photographs”

 

3. Dilip Purushottam Chitre: “Scorpio”

 

4. Sushmita Rath: “Touch”

 

5. Bimal Choudhury: “Riot”

 

6. Liaozhai: “Ruiyun, a Famous Courtesan”

 

7. Arun Joshi: “The Homecoming”

 

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

 

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

Unit-4
Teaching Hours:10
Graphic Narratives
 

 

 

Graphic Narrative (Any one of these)

 

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

 

Bhimayana: Incidents in the Life of Bhimrao Ambedkar

 

2. Sita Sings the Blues

 

3. Luv and Kush (Pen Movies animated movie)

Text Books And Reference Books:

Blends (textbook)

Essential Reading / Recommended Reading

Bhimayana

Folk art forms in India

Evaluation Pattern

Evaluation Pattern

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

learning outcomes.

CIA 2: Mid-semester written exam for 50 marks

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

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

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

 

Christ University, Bengaluru

Question Paper Pattern

Mid Semester Exam: 2 Hrs

Section A: 4x5= 20

Section B: 2x15=30

Total 50

End Semester Exam: 2 hrs

Section A: 4 x 5 = 20

Section B: 2 x 15= 30

Total 50

 

COP231 - FINANCIAL ACCOUNTING - II (2018 Batch)

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

Course Objectives/Course Description

 

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

Course Outcome

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

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

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

Unit-1
Teaching Hours:10
Consignment and joint ventures
 

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

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

Unit-2
Teaching Hours:6
Hire purchase system
 

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

Unit-3
Teaching Hours:8
Installment system
 

Meaning; difference between hire purchase and installment system;  relevant provisions of Ind AS 17 (Leases); calculation of interest—when rate of interest and cash price are given, when cash price and total amount payable are given; calculation of cash price when rate of interest and installment price are given; calculation of cash price under annuity method;  journal entries and ledger accounts in the books of installment purchaser and installment buyer

Unit-4
Teaching Hours:6
Insurance claims
 

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

Unit-5
Teaching Hours:20
Branch accounts
 

Introduction, inland branches, dependant branch, preparation of Branch Accounts in Head Office books, treatment of cost price, invoice price, Debtors Account, Creditors Account, treatment of petty cash, prepaid insurance, creation of stock reserve, independent branches, preparation of Head Office Account in branch books, Branch Account in Head Office books, Memorandum Trading and Profit and Loss Account in Head Office books, incorporation of Trial Balance of branch in Head Office books, adjustment entries (goods-in-transit, cash-in-transit, depreciation of branch assets, services rendered by branch to Head Office and vice versa, receipts and payments by branch on behalf of Head Office and vice versa), Reconciliation of branch and Head Office current accounts, accounting for foreign branch, relevant provisions of Ind AS 21 (The Effects of Changes in Foreign Exchange Rates)

Unit-6
Teaching Hours:10
Not-for-profit organisations
 

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

Text Books And Reference Books:

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

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

Essential Reading / Recommended Reading

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

 

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

Evaluation Pattern

End Semester Exam (ESE)                                                     :           50%

Mid Semester Exam (CIA-2)                                                  :           25%

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

Attendance                                                                             :           05%

 

Total                                                    :          100%                          

COP232 - BUSINESS MATHEMATICS AND STATISTICS (2018 Batch)

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

Course Objectives/Course Description

 

To provide basic knowledge of mathematical concepts and theories which will help students to increase their reasoning, analytical and problem solving skills and to enable students to grasp the fundamentals of Statistics for interpreting business data

Course Outcome

On completing the course students will be able to:

1.       Understand core concepts in mathematics and statistics

2.       Apply statistical tools in practical data analysis situations

3.       Discuss mathematical concepts related to finance

Unit-1
Teaching Hours:8
Linear Programming
 

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

Unit-2
Teaching Hours:12
Elementary calculus
 

 

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

 

Unit-3
Teaching Hours:6
Mathematics of Finance
 

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

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

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

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

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

Unit-6
Teaching Hours:10
Corelation and Regression
 

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

Unit-7
Teaching Hours:6
Index Numbers
 

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

Unit-8
Teaching Hours:6
Probablity
 

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

Text Books And Reference Books:

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

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

 

 

Evaluation Pattern

End Semester Examination (ESE)                                       :           50%

Mid Semester Examination (CIA-2)                                   :           25%

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

Attendance                                                                               :           05%

Total                                                   :          100%

COP233 - INDIAN FINANCIAL SYSTEM (2018 Batch)

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

Course Objectives/Course Description

 

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

Course Outcome

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

2.      Discuss the functioning of money markets and capital markets

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

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

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

Unit-1
Teaching Hours:4
Financial System
 

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

Unit-2
Teaching Hours:4
Money Markets
 

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

Unit-3
Teaching Hours:3
Capital Markets
 

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

Unit-4
Teaching Hours:10
Primary Market
 

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

Unit-5
Teaching Hours:10
Secondary Market
 

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

Unit-6
Teaching Hours:5
Mutual Funds
 

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

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

Merchant Banking: Project appraisal, Designing capital structure and instruments, Issue pricing, Preparation of prospectus, Issue management, Underwriting, Corporate advisory services, Bought out deals, Private placement, Institutional placement, Debt syndication, Regulation of merchant bankers

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

Venture capital financing and Factoring services

Unit-8
Teaching Hours:14
Financial Institutions
 

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

Text Books And Reference Books:

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

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

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

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

Essential Reading / Recommended Reading

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

2.     Vasanthadesai: The Indian Financial System 2010, HPH

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

 

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

Evaluation Pattern

End Semester Exam (ESE)                                                     :           50%

Mid Semester Exam (CIA-2)                                                  :           25%

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

Attendance                                                                             :           05%

 

Total                                                    :          100%                          

COP234 - MANAGEMENT ACCOUNTING (2018 Batch)

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

Course Objectives/Course Description

 

This course aims to provide conceptual understanding of Management Accounting techniques and practices for business analysis and decision making

Course Outcome

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

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

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

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

Compute product costs under Activity Based Costing system

Unit-1
Teaching Hours:5
Management Accounting
 

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

Unit-2
Teaching Hours:15
Decision Making Techniques
 

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

Unit-3
Teaching Hours:10
Budgetary control
 

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

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

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

Unit-5
Teaching Hours:8
Responsibility Accounting
 

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

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

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

Text Books And Reference Books:

1.      Khan and Jain (2013) Management Accounting 3rd edition Tata McGrawHill

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

3.      Pandey IM (2010) Management Accounting, (3rd Revised Edition) Vikas Publication

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

Essential Reading / Recommended Reading

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

 

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

Evaluation Pattern

CIA - 50

ESE - 50

COP261A - BUSINESS LEADERSHIP SKILLS (2018 Batch)

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

Course Objectives/Course Description

 

This course focuses on leadership development in the Corporate world. The topics include development of leadership skills at personal level and team level, coaching employees to improve performance, organizational leadership, ethics involved, performance management and new recruit management

Course Outcome

On completing the course, students will be able to:

1.      Develop interpersonal skills, professionalism, leadership and values

2.      Take accountability, effectively resolve conflicts, teamwork

3.      Develop human resource management skills

4.      Develop External Awareness, be adaptable

5.      Obtain and document information about an organization’s strategic planning processes to identify key components of the business strategy and market risks.

6.      Distinguish between appropriate and inappropriate governance structures within an organization.

7.      Distinguish between appropriate and inappropriate internal control systems, including system design, controls over data, transaction flow, wireless technology, and internet transmissions.

8.      Improve communication skills

9.      Be result oriented and focus on vision

Unit-1
Teaching Hours:12
Personal Leadership
 

 

Interpersonal skills (build trust, credibility and respect); Professionalism (project an image of integrity and maturity); Business professionalism (categories of important business relationships, attitude at business meetings, luncheons, dinners); leadership styles; Focus and Discipline (Organizing and prioritizing skills, multitasking, ); Global travel and culture; Network through community service; Network to build business connections and personal brand, promote organization; Time Management

Unit-2
Teaching Hours:12
Team Leadership
 

 

Tangible and intangible costs of employee turnover; Communications to lead (listening effectively, avoiding biases, speaking persuasively); Conflict management (between peers, associates & subordinates); Delegation (Identify candidates for delegation and collaboration); Lead effective meetings (skills essential for building cooperation and positive results in meetings); Leadership Communications; Leadership styles and tendencies; Leading strong teams (analyze and capitalize team strengths, working with diverse styles, creation of competitive spirit, motivation); Sharing the glory (focus on team achievements); Visionary Leadership

Unit-3
Teaching Hours:8
Coaching
 

 

Coach for performance improvement (help poor performers to improve, strong performers to grow and improve faster); Supportive and directive coaching; Mentorship (Creating a partnership, launching an initiative)

Unit-4
Teaching Hours:12
Organizational Leadership
 

 

Ethical leadership (boundaries to operate; acceptable vs. unacceptable behavior); Motivation (difference between maintenance and motivation, using tangible and intangible awards, focus on sense of belonging and importance); Planning (with limited resources, steps involved in the planning process); Strategic Planning (Identify key activities for organization, organize key activities into short-term and long-term goals); Vision, Mission and Values

Unit-5
Teaching Hours:8
Performance Management
 

 

Handling mistakes (corrective actions, constructive feedback); Performance appraisals (an ongoing process); Performance defined (set performance expectations, identify key result areas, smart performance standards)

 

Unit-6
Teaching Hours:8
Talent Management
 

 

New Employee Orientation (planning and executing effective new employee orientation); Succession Planning (leadership succession, replacement planning, talent management, succession management); Talent selection (criteria and screening)

Text Books And Reference Books:

1.      Andrew J. DuBrin. (2016). Leadership: Research Findings, Practice and Skills. Cengage Learning

2.      Marshall Goldsmith & Mark Reiter. (2007). What got you here, Won’t get you there. Hachette Books

Essential Reading / Recommended Reading

1.     Robert J. Anderson and William A. Adams. (2015). Mastering Leadership: An Integrated Framework for Breakthrough Performance and Extraordinary Business Results. Wiley

2.     Robert N. Lussier and ChirstopherF.Achua. (2016). Leadership: Theory, Application and Skill development. Cengage Learning

 

3.     D. SivanandhanRadhakrishnanPillai. (2014). Chanakya’s 7 Secrets of Leadership. Jaico Publishing House

Evaluation Pattern

 

 CIA: 95%

Attendance: 5%

ENG221 - ENGLISH (2018 Batch)

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

Course Objectives/Course Description

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

 

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

Course Outcome

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

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

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

Unit-1
Teaching Hours:20
Unit 1
 

·         Rudyard Kipling – “Gunga Din”  

Ø  Skill focus

Adjectives/ adverbs

Sentence structures

Clauses

·         The Black Cat – Edgar Allan Poe

Ø  Skill focus

Verb use

Sentence structures

·         William Blake – “London”

Ø  Skill focus

Verb use advanced

Clause types

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

Ø  Skill focus

Rhetorical questions

 

Types of sentences

Unit-2
Teaching Hours:20
unit 2
 

·         John Donne – “Death, Be Not Proud”

Ø  Skill focus

Word use

Sentence structure

·         Monkey’s Paw – W W Jacobs

Ø  Skill focus

Direct speech

Reported speech

Para structures

·          Ruskin Bond – 'The Photograph' ©

Ø  Skill focus

Types of sentences

Cohesions

Para structure

Personal essay

·         Sylvia Plath-   ‘Surgeon at 2 AM’

Ø  Skill focus

Imagery use

 

Creative writing

Unit-3
Teaching Hours:5
unit 3
 

Visual Text: The Great Indian Railways

Ø  Skill focus

 

Reading and appreciating visual text

Text Books And Reference Books:

EXPLORING ENGLISH 1

Essential Reading / Recommended Reading

Additional material to be providedd by the respective teachers based on teacher manual

Evaluation Pattern

CIA 1=20

CIA 2= 50 (20 MARKS ONLINE EXAM ON VOCABULARY AND GRAMMAR AND 30 MARKS WRITTEN EXAM BASED ON SYLLABUS)

CIA 3=20

ESE= 50

HIN222 - HINDI (2018 Batch)

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

Course Objectives/Course Description

 

The 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.

Course Outcome

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 Kahaniyam
 

Samakaleen ‘Kahanyami ’ Ed by Dr.Vanaja, Pub.by Rajpal and Sons, Kashmiri Gate, New Delhi-6

All the lessons to be studied except 'Valentines day".

Level of knowledge: Analytical.

Unit-2
Teaching Hours:15
Film Personalities
 

Adoor Gopalakrishnan,Girish Kasaravalli,Satyajith Rai,Shyam Benega,lAmithabh Bachan and Dada Saheb Phalke

.Level of knowledge:Analytical

Unit-2
Teaching Hours:15
Film appreciation
 

 English-Vinglish,LunchBox,Theesari Kasam,Do Bigha Zameen and Mary Kom.                                                   

Level of knowledge: Conceptual

Unit-3
Teaching Hours:5
Patra Lekhan (Business letter writing)
 

Avedan, Bank, Bima, Agency 

Level of knowledge: Basic

Text Books And Reference Books:

  1. Samakaleen Kahaniyam’ (Full Text) Ed by:Dr.Vanaja, Pub. by Rajpal and Sons, Kashmiri Gate, New Delhi-6.
Essential Reading / Recommended Reading

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 (2018 Batch)

Total Teaching Hours for Semester:45
No of Lecture Hours/Week:3
Max Marks:50
Credits:02

Course Objectives/Course Description

 

Course Description  : The course is taught in the Second Semester for B.Com students. The selected shortstories  of Masti,Tejaswi, Jahnavi etc., are prescribed in the semester.The syllabus will extend the concerns of family, family relationship, social justice and marginalization.

Jnanapeetha awardee Dr. Girish Karnad’s Play Yayathi is one of the units. The Mythological play narrates the racial and ethnic discrimination.

Course Objective:

  • To expose learners to the Modern short story writing
  • To expose learners to visual text and its reading formulas
  • To help develop critical thinking
  • To inculcate literary sensibility/ taste among students across disciplines

 

 

Course Outcome

Learning Outcome: Students are exposed to the world of Kannada fiction particularly short stories. Through the prescribed play “Yayathi’ students can go through the process of experiential learning. Conversation writing will enhance the writing skills of the students

Unit-1
Teaching Hours:25
Kannada Play
 

Yayathi- Girish Karnad 

Unit-2
Teaching Hours:15
Selected Kannada Short Stories
 

1.      Masti Venkatesha Iyengar- Venkatashamiya Pranaya

2.      Sediyapu Krishnabhatta- Nagarabetta

3.       K.P. Poornachandra Tejaswi- Tukkoji

4.      B.T. Jahnavi- Kalluballi

5.      Vasudhendra- Head Hunter

 

 

Unit-3
Teaching Hours:5
Writing Skills
 
  1. Essay Writing
  2.  Conversation Writing
  3. Kannada Journalism
Text Books And Reference Books:

1.Selected short stories

2. Kannada Play: Yayathi- Girish Karnad

 

Essential Reading / Recommended Reading
  •    Kannada Sanna Kathegala olavu- Giraddi Govindaraj
  •   Masti Samagra Kathegalu
  • Shatamanada Kannada Kavithegalu, Karnataka Sahitya Academ
  • Samagra Kannada Sahitya Charithre, Prasaranga, Bangalore University.
  • Adhunika Kannada Nataka- K. Marulasiddappa 

 


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

COP311 - ENTREPRENEURSHIP (2017 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:3
Max Marks:100
Credits:2

Course Objectives/Course Description

 

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

Course Outcome

On completing the course students will be able to:

1.      Discuss the basic concepts and conceptual basis of Entrepreneurship

2.      Learn and prepare a business plan for a prospective business venture

3.      Plan the sources of funds, considering the relative merits and demerits of each source

Design a growth strategy for start ups

Unit-1
Teaching Hours:8
Introduction to Entrepreneurship
 

                                               

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

Unit-2
Teaching Hours:8
The Entrepreneur
 

                                                                

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

Unit-3
Teaching Hours:6
Business Opportunity Identification
 


Business ideas, methods of generating ideas, and opportunity recognition

Unit-4
Teaching Hours:8
Preparing a Business Plan
 


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

Unit-5
Teaching Hours:8
Financing the New Venture
 


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

Unit-6
Teaching Hours:8
Launching the New Venture
 


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

Unit-7
Teaching Hours:8
Managing Growth in New Venture
 


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

Unit-8
Teaching Hours:6
Harvesting Rewards
 
 

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

Text Books And Reference Books:

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

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

3.Bhargava, A. (1997). Everyday entrepreneurs: The Harbingers of Prosperity and creators of jobs. Noida: Vikas.

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

Essential Reading / Recommended Reading

1.Drucker, P. (1993). Innovation and entrepreneurship. New York: HarperCollins.

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

3.Khanna, T. (2007). Billions of entrepreneurs: how China and India are reshaping their futures and yours. Boston: Harvard Business School

Kuratko, D. and Hodgetts, R. (2007). Entrepreneurship in the new millennium. New Delhi: Cengage Learning

Evaluation Pattern

End Semester Exam (ESE)                                                     :           50%

Mid Semester Exam (CIA-2)                                                  :           25%

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

Attendance                                                                             :           05%

Total                                                                                       :          100%                          

COP331N - MARKETING MANAGEMENT (2017 Batch)

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

Course Objectives/Course Description

 

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

Course Outcome

On completing the course, students will be able to:   

1.      Understand  the market characteristics and the nature of competition in such markets

2.      Develop skills in organizing for effective marketing and in implementing the market planning process

3.      Develop an insight and knowledge base of the various underlying concepts driving marketing strategies

Apply concepts, theories, models, and tools in developing 4P’s of marketing

Unit-1
Teaching Hours:12
Introduction
 
 

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

Unit-2
Teaching Hours:10
Markets and Segmentation
 
 

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

Unit-3
Teaching Hours:8
Concept of product
 

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

Unit-4
Teaching Hours:6
Marketing / Distribution Channels
 
 

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

Unit-5
Teaching Hours:6
Customer
 
 

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

Unit-6
Teaching Hours:4
Consumer Behavior
 
 

Nature, scope & significance of consumer behavior - factors affecting consumer behavior

Unit-7
Teaching Hours:4
Salesmanship & Selling Process
 
 

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

Unit-8
Teaching Hours:6
Advertising & Publicity
 
 

Meaning - importance of advertising -advertising media - ethics of good advertising

Unit-9
Teaching Hours:4
Marketing Research & MIS
 

Meaning - steps involved in marketing research- areas of marketing research.

Marketing Information System (MIS): Need, Importance - Elements of good MIS - components of MIS

Experiential Marketing, Post modern Marketing, Big data Analytics and it’s use in Marketing process, Marketing sustainability and ethics

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

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

Essential Reading / Recommended Reading

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

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

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

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

Evaluation Pattern

End Semester Exam (ESE)                                                     :           50%

Mid Semester Exam (CIA-2)                                                  :           25%

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

Attendance                                                                             :           05%

Total                                                                                       :          100%                          

COP332 - HUMAN RESOURCES MANAGEMENT (2017 Batch)

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

Course Objectives/Course Description

 

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

Course Outcome

On completing the course, students will be able to:

1.      Explain the importance of human resources and their effective management in organizations

2.      Demonstrate meanings of terminology and tools used in managing employees effectively

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

4.      Develop an understanding of the challenges of human resources management

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

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

Unit-2
Teaching Hours:10
Meeting Human Resource requirements
 
 

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

Unit-3
Teaching Hours:10
Training and developing Employees
 
 

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

Unit-4
Teaching Hours:10
Motivation and leadership
 

 

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

Unit-5
Teaching Hours:10
Labour Relations
 
 

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

Unit-6
Teaching Hours:10
Recent Challenges in HR
 

    

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

Text Books And Reference Books:

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

2. Dr. C.B Gupta Human Resource Management

Essential Reading / Recommended Reading

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

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

Evaluation Pattern

End Semester Exam (ESE)                                                     :           50%

Mid Semester Exam (CIA-2)                                                  :           25%

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

Attendance                                                                             :           05%

Total                                                                                      :          100%                          

COP333 - FINANCIAL MANAGEMENT - I (2017 Batch)

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

Course Objectives/Course Description

 

The objective of the course is to make the students familiar with the various techniques of Financial Management which is being applied in the industry.

Course Outcome

On completing the course, students will be able to:  

1.      Explain the essential principles of Financial Management

2.      Forecast a firm’s financial needs and design optimum capital structure for business undertakings

3.      Estimate the optimum working capital requirements and formulate strategies to manage working capital

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

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

Unit-1
Teaching Hours:6
Introduction to Financial Management
 
 

Meaning and Significance of Financial Management, Functions of Financial Management, Objectives of Financial Management - Profit Maximization and Wealth Maximization, Interface of Financial Management with other functional areas, Decisions of Finance, Organization of the Finance Function, Emerging Role of the Financial Manager in India, Overview of Indian Financial System

Unit-2
Teaching Hours:16
Capital Budgeting
 

                                    

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

Unit-3
Teaching Hours:10
Cost of Capital and Sources of Finance
 

             

Cost of equity and retained earnings, cost of debt, cost of preferred stock, weighted average cost of capital, Factors affecting cost of capital, Long term financing - shares, Debentures, Warrants, Term loans, Lease financing, Hybrid financing, Venture capital financing, Sources of short term financing

Unit-4
Teaching Hours:10
Capital Structure and Leverages
 

             

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

Unit-5
Teaching Hours:10
Working Capital Management
 

   

Concept of Working Capital, Types of Working Capital, Operating Cycle, Importance of Working Capital, Dangers of Inadequate and Excessive Working Capital, Management of Working Capital, Factors determining Working capital, Estimation of Working capital Requirements

Unit-6
Teaching Hours:8
Dividend Policy
 

      

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

Text Books And Reference Books:

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

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

3. 

Essential Reading / Recommended Reading

Financial Management M. Y. Khan Tata McGraw-Hill Education, 2004

 

Evaluation Pattern

End Semester Exam (ESE)                                                     :           50%

Mid Semester Exam (CIA-2)                                                  :           25%

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

Attendance                                                                             :           05%

Total                                                                                       :          100%                          

COP334 - ADVANCED FINANCIAL ACCOUNTING - I (2017 Batch)

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

Course Objectives/Course Description

 

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

Course Outcome

1.      Discuss and apply the legal requirements for the presentation of financial statements  for companies incorporated in India

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

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

4.      Record accounting entries on the redemption of preference shares and debentures

5.      Compute and account for the liability and commission of underwriters of shares

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

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

 

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

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

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

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

Unit-2
Teaching Hours:15
Alteration of share capital
 

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

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

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

    

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

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

Unit-4
Teaching Hours:6
Underwriting of shares
 
 

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

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

   

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

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

Text Books And Reference Books:
  1. S. P. Jain and K. L. Narang – Corporate Accounting
Essential Reading / Recommended Reading
  1. The Institute of Chartered Accountants of India – Company Accounts (IPCC study material)
  2. S. N. Maheshwari & S. K. Maheshwari – Advanced Accountancy
  3. M. A. Arulanandam & K. S. Raman – Advanced Accountancy
Evaluation Pattern

End Semester Exam (ESE)                                                     :           50%

Mid Semester Exam (CIA-2)                                                  :           25%

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

Attendance                                                                             :           05%

Total                                                                                        :          100%                          

COP335 - BUSINESS AND COMMERCIAL LAWS (2017 Batch)

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

Course Objectives/Course Description

 

This course looks to provide students with a basic knowledge of business and commercial laws in India.

 

 

Course Outcome

On completing the course students will be able to:

·         Interpret statutory provisions related to commercial laws prevalent in India

·         Evaluate the core concepts in the legal structure of business organisations

·         Analyze legal issues arising in day-to-day business transactions

·         Discuss possible solutions to commercial law issues

Unit-1
Teaching Hours:5
Interpretation of statutes
 
Rules of interpretation (internal and external), Aids of interpretation (primary and secondary), Presumptions for Interpretation

 

Unit-2
Teaching Hours:20
Indian Contract Act, 1872
 

Definition, types and elements of contracts-Offer and Acceptance-Consideration-Capacity of Parties-Free Consent

Legality and Objects of consideration-Void Agreements-Performance of Contract-Discharge of Contract, Breach and Remedies

Unit-3
Teaching Hours:10
Sale of Goods Act, 1930
 

Definitions, title to goods, Contract of Sale of Goods, Agreement to Sell,

Conditions and Warranties, Transfer of Property in Goods,

Performance of a contract of sale, Rights of Unpaid Seller, Rights of Buyer, Sale by Non- Owner

Unit-4
Teaching Hours:10
Negotiable Instruments Act, 1881
 

Meaning and Characteristics of Negotiable Instrument, Classification of Negotiable Instruments. Acceptor and Acceptance, definition of Acceptor, Acceptance for honor, Absolute and qualified or conditional acceptance, Drawer, Drawee in case of Need, Payee,

Cheques, Types of Cheque and dishonor of certain cheques, Distinguish between cheque, promissory notes and bill of exchange

Holder, Holder in Due Course, Rights and privileges of Holder in due course., Payment in due course, Maturity of an Instrument, Noting and Protest.

Unit-5
Teaching Hours:15
Competition and Consumer Protection Competition Act, 2002
 

- Object & Definitions: Acquisition, Agreement, Cartel, Commission, Consumer, Enterprise, Price,

Prohibition of certain agreements, Abuse of dominant position and Regulation of Combinations, Establishments of Competition Commission, Duties, Powers and Functions of Commission.

 

Consumer Protection Act, 1986 - Rights of Consumers;Nature and Scope of Remedies toconsumers, Consumer Dispute Redressal Forums

Text Books And Reference Books:

1.      Kapoor N.D, (2010) Elements of Mercantile Law, Sultan Chand & Sons, New DeIhi

2.      Mercentile Law for CA Foundation by Institute of Chartered Accountants of India

3.      Shukla M. C. (2010), Mercantile Law, Vikas Publishing House. New Delhi

            4. Business Environment & Entrepreneurship for CS Foundation by ICSI

Essential Reading / Recommended Reading

1.      Akhileshwar Pathak ,Legal Aspects of Business,5th edition,2013, Mc Graw Hill Education Pvt Ltd, New Delhi

2.      Sangeet Kedia, Economic and Commercial Laws: (CS exe program),2014, Pooja Law Publishing House  

  1. Relevant Bare Acts

 

 
Evaluation Pattern

End Semester Exam (ESE)                                                     :           50%

Mid Semester Exam (CIA-2)                                                  :           25%

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

Attendance                                                                             :           05%

Total                                                                                       :          100%                          

COP361A - PRINCIPLES OF MACRO ECONOMICS (2017 Batch)

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

Course Objectives/Course Description

 

Macroeconomics has an extensive, substantive as well as methodological content. It deals with the functioning of the economy, including how the economy’s total output of goods and services and employment of resources is determined and what causes these totals to fluctuate. The paper is designed to make an undergraduate student aware of the basic theoretical framework underlying the field of macroeconomics.

Course Outcome

On completing the course students will be able to:

1.      Discuss the basic concepts and theories of Macroeconomics

2.      Measure and estimate different concepts of National Income

3.      Discuss alternative theories of Employment and output

Discuss the policy alternatives available to manage macroeconomic conditions and implications of the policies 

Unit-1
Teaching Hours:10
Introduction to Macroeconomics
 

                                     

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

Unit-2
Teaching Hours:8
National Income
 

 
Concepts: National Income, Gross National Product, Net National Product, Per Capita Income, Disposable Income.

Importance of National Income Estimation

Methods of National Income Measurement

Difficulties in Measurement of National Income

Circular Flow of National Income, GDP in PPP terms

Unit-3
Teaching Hours:8
Theory of Employment
 

                                                                 

Say’s Law of Market

Classical Theory of Employment

Criticism by Keynes on Classical Theory

Keynesian Theory of Employment

Unit-4
Teaching Hours:10
Consumption and Investment
 

                                                    

Meaning of Consumption Function

Average and Marginal Propensity to Consume

Psychological Law of Consumption

Factors influencing Consumption Function

Saving- concept & Determinants

Investment- Meaning & Types, Determinants 

Unit-5
Teaching Hours:8
Money and Price level
 

 

Money- Definition and Functions

Quantity Theory of Money - Cash balance approach

Inflation and Deflation:

Inflation - Meaning and Measurement
Causes, Types, Demand Pull and Cost Push Inflation

Effects of Inflation

Measures to control Inflation

Deflation- Meaning, Causes and Consequences

Unit-6
Teaching Hours:8
Business Cycles
 

                                                      

Meaning and Features of Business Cycle

Phases of Business Cycle

Causes and Effects of Business Cycle.

Control of Business Cycles- Monetary and Fiscal Policies

Phillips Curve, Supply side economics, New Classical Macroeconomics

Unit-7
Teaching Hours:8
Macroeconomic Objectives and Policies
 

                                  

Macroeconomic Objectives

Monetary Policy- Meaning and Definitions,

Instruments, Advantages, and Limitations

Fiscal Policy- Meaning and Definitions, Instruments

and Advantages

Text Books And Reference Books:

1.      Ahuja H. L. (2012) Macroeconomics Theory and Policy, Chand and Co. Ltd New Delhi.

2.      D’souza Errol (2008) Macroeconomics: Person Publication, New Delhi.

3.      Jingan M.L. (2012) Macroeconomic Theory, Vrinda Publication,Delhi

4.      Mankiw N. G. (2012) Principles of Macroeconomics, Cengage Learning, New Delhi

Vaish M. C. (2013) Macro Economic Theory, Vikas Publishing House, N. Delhi

Essential Reading / Recommended Reading

1.      Dillard, D. (1960), The Economics of John Maynard Keynes, Crossby Lockwood and Sons, London.

2.      Dornbusch, Rudiger, Fischer, Stanley, Startz, Richard (2015), McGraw-Hill Education

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

Evaluation Pattern

CIA                  95%

Attendance        05%

COP361B - SUSTAINABILITY AND CORPORATE SOCIAL RESPONSIBILITY (2017 Batch)

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

Course Objectives/Course Description

 

This course aims to develop students' sustainability awareness and skills to enhance sustainable business value based on the 'triple bottom line' of people, planet and profit. It will focus on developing an understanding of the relationships between CSR /Sustainability and competitive strategy

Course Outcome

  • To familiarize the students with sustainability and CSR
  • To learn emerging trends in sustainability practices and corporate social responsibility in the global and Indian context.

Build Leadership traits that hinges on Ethical Leadership

Unit-1
Teaching Hours:10
Introduction to sustainability and CSR
 

                              

Evolution of CSR, CSR models, drivers of CSR, arguments for and against CSR

Concept of sustainability and stakeholder management, CSR through triple bottom line and Sustainable Business 

Unit-2
Teaching Hours:10
Sustainability Disclosure and Reporting practices in India
 

 

Disclosure Practices of Global Reporting Initiatives (GRI),  Sustainability Reporting In India, SEBI’s ESG and business responsibility disclosures, Mandatory v/s Voluntary Environmental Disclosures, Benefits of sustainability reporting, Barriers / Challenges to Sustainability Reporting

Unit-3
Teaching Hours:10
Strategic Thinking and CSR:
 

                                                                   

Embedding CSR into Corporate Strategy, Action-based approach for linking CSR with strategy, Business-level CSR, CSR vision, mission, strategy, and tactics, Responsive CSR agendas Vs Strategic CSR agendas, CSR driven innovation, Integration of CSR into Strategic Decision Making process, Impact of value and culture on CSR, Integration of CSR into Investment Decisions

Unit-4
Teaching Hours:10
International Frameworks for Corporate Social Responsibility
 

  Millenium Development goals (MDG), Sustainable development goals (SDG), UN Global compact principles, OECD guidelines for CSR

Unit-5
Teaching Hours:10
CSR legislation in India
 

 

Formation of CSR committee, responsibilities of CSR committee, CSR activities, CSR provisions under companies act, CSR compliance and reporting standard, CSR audit.

Unit-6
Teaching Hours:10
Trends and opportunities in CSR
 

 

Review current trends and opportunities in CSR.CSR as a Strategic Business tool for Sustainable development. Review of successful corporate initiatives & challenges of CSR. Case Studies of Major CSR Initiatives

Text Books And Reference Books:
  1. Mallin, Christine A., Corporate Governance (Indian Edition), Oxford University Press,New Delhi.
  2. Blowfield, Michael, and Alan Murray, Corporate Responsibility, Oxford UniversityPress.
  3. Francesco Perrini, Stefano, and Antonio Tencati, Developing Corporate Social Responsibility-A European Perspective, Edward Elgar.
Essential Reading / Recommended Reading
  1. Sharma, J.P., Corporate Governance, Business Ethics & CSR, Ane Books Pvt Ltd, New Delhi.
  2. Sharma, J.P., Corporate Governance and Social Responsibility of Business, Ane Books Pvt. Ltd, New Delhi.
Evaluation Pattern

CIA                            95%

Attendance                 05%

 

COP411 - INFORMATION TECHNOLOGY IN BUSINESS (2017 Batch)

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

Course Objectives/Course Description

 
  1. To have a thorough grasp of major theories and debates about new information and communication technologies and social change.

 

Course Outcome

  1. Have a thorough grasp of major theories and debates about new information and communication technologies and social change.
  2. To identify various types of business applications according to their usage
  3. Understand the ecommerce revolution and the role of internet

To get an insight about the potential of Indian industries to compete in the world market

Unit-1
Teaching Hours:8
System concepts and Information systems Environment
 

Introduction – The systems concept: Definition – characteristics of a system – Important elements – A dynamic Personnel Information System Model - Information Systems- Information System activities and resources- Trends in Information Systems - Information Technology as a key Business Enabler and Driver.

Unit-2
Teaching Hours:8
Business Process Management and IT
 

Introduction – Business Process Management – Need for BPM Implementation – Challenges in implementing BPA- Business Process reengineering. 

Information Technology – Major classification- IT in business –Marketing Systems – Manufacturing Systems – Human Resource Systems – Accounting Systems- Financial Management Systems – Cross functional Enterprise Applications.

Unit-3
Teaching Hours:10
Different Information Systems and its application in business
 

Transaction Processing Systems- Decision Support System – Management Information Systems- Office Automation Systems – Knowledge System – Intelligence data systems – Business Intelligence Systems – A business Marketing Intelligence System Customer Relationship Management- Supply Chain Management-Knowledge Management System- Enterprise Resource Planning

Unit-4
Teaching Hours:10
Electronic Commerce Fundamentals
 

Introduction-The home of growing business-Scope of ecommerce – Essential e-Commerce Processes: Access control and Security- Profiling and Personalizing – Search Management – Content and Catalogue Management – Workflow Management -  Event Notification- Collaboration and Trading Driving forces behind ecommerce ,Impact of ecommerce on business- The challenges of online market place success

Electronic Payment Processes: Web payment processes – Electronic fund Transfer – Secure Electronic Payments - EDI

Unit-5
Teaching Hours:9
Enterprise and Global Management of Information Technology Managing IT Function
 

Business and IT – The impact of IT on managers- The impact of IT on Organizations – Managing IS operations – Failures in IT management –

Managing Global IT –The international dimension – Cultural, Political and Geo economic challenges –Social and Ethical Issues. 

Text Books And Reference Books:
  1. James A.O’Brien 2011: Management Information systems –Managing Information Technology in the Business Enterprise –TATA Mc GRAW-HILL edition.
  2. Elias M.Awad 2006 : System Analysis and Design –Galgotia Publications
Essential Reading / Recommended Reading
  1. C.S.V. Murthy 2014: Management Information System – Himalaya Publications.

C.S.V. Murthy 2011: e-Commerce Concepts, Models , Strategies - Himalaya Publications

Evaluation Pattern

End Semester Examination (ESE)                                       :           50%

Mid Semester Examination (CIA-2)                                               :           25%

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

Attendance                                                                            :           05%

Total                                                   :          100%                          

 

                                                                                                            

COP431 - OPERATIONS MANAGEMENT (2017 Batch)

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

Course Objectives/Course Description

 

To expose students to the concepts and their application pertaining to operations management

Course Outcome

Students would be able to explain the concepts of operations and its applicability  in the functioning of organisations

Unit-1
Teaching Hours:15
Operations Management
 

Introduction to Operations Management, Plant Location Criteria, Plant Layout Types, Product, Process, Cell Layout, Fixed Station, Merits & Demerits, Modern Practices of Production Management, Line Balancing, Desired Output, Limited Resources, Product Design Criteria, Work Study, Method Study, Work Measurement, Various Techniques of Method Study and Work Measurement 

Unit-2
Teaching Hours:6
Quality Management
 

Inspection V/S Quality, Seven Stages of Quality, ISO 9000 & ISO 14000, Seven Tools of Quality Circles, Pareto Chart, Cause and Effect Diagram, Histogram, Stratification, Scatter Diagram, Control Charts, Check Sheets, Concept of Total Quality Management, Excellence in all Subsystem Leading to Organisational Excellence, Introduction to SIX SIGMA, QFD and FMEA & POKAYOKE, Vender Development and Vender Quality Rating

Unit-3
Teaching Hours:4
Maintenance Management
 

Different Types of Maintenance, Concept of OEE (Overall Equipment Effectiveness), Concept of “5S” House Keeping

Unit-4
Teaching Hours:10
Planning
 

Material Requirement Planning (MRP), Enterprise Resource Planning (ERP), Production Planning and Control, Master Production Scheduling.

Unit-5
Teaching Hours:10
Material Management
 

Inventory Management, RMC Inventory, ABC Analysis, JIT, Lead-time Management, Pareto Principles, WIP: Lean Manufacturing, Line Balancing, SPC, FGS, Push V/S Pull System, Advantages of Pull System, Spares, EOQ & Breakeven Analysis to Reduce Total Inventory Cost.

Text Books And Reference Books:

1. SN Chary, Production and Operations Management, TMH
2. UpendraKachru, Productions and Operations Management, EB
3. Chunawalla and Patel, Productions and Operations Management 2012, HPH
4. Martin K Starr, Production and Operations Management 2012, Biztantra

Essential Reading / Recommended Reading

. Mahadevan, Production and Operations Management 2011, Pearson

2. Kansihka Bedi, Productions and Operations Management 2012, Oxford

Evaluation Pattern

End Semester Examination (ESE)                                       :           50%

Mid Semester Examination (CIA-2)                                   :           25%

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

Attendance                                                                               :           05%

Total                                                   :          100%

COP432 - TAXATION - I (2017 Batch)

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

Course Objectives/Course Description

 

To give students an overview of direct taxation system ( Income Tax Act) prevalent in India, its applicability 

Course Outcome

  • To provide working knowledge of framework of taxation system in India.
  • To familiarize and educate the students with the concepts of Income Tax in India.
  • To enable the students acquire an understanding of the Terminologies of direct taxation laws, determining residential status of individuals & Basis for Charging Tax.

To develop knowledge in computing Income from various heads, Exemptions and Deductions applicable with reference to Resident individuals.

Unit-1
Teaching Hours:2
Introduction
 

Introduction to The Income Tax Act, 1961. Definitions: Person, Assessee, Assessment year, Previous year, Exceptions to previous year,  Rates of Tax

Unit-2
Teaching Hours:4
Scope of total Income
 

Residential Status of Individuals

Exempted Incomes applicable to individuals - Agricultural Income: Definition, Concept of Aggregation, Rules on classification of Agricultural and non agricultural income

Unit-3
Teaching Hours:15
Income From Salaries
 

Scope of chargeability, All Allowances, perquisites, Gratuity, Commuted pension, Leave salary, Compensations, Leave Travel Concession, deductions, Problems covering all the aspects, All perquisites

Unit-4
Teaching Hours:6
Income From House Property
 

Scope of Chargeability, Deemed owner, Let Out Properties, Self Occupied Properties; Deemed to be let out, Co-ownership. Deductions, Deductions not allowable, Arrears of rent, Problems on all types of occupations

Unit-5
Teaching Hours:14
Income from Business/Profession Income
 

Scope of Charging section, Allowable and disallowable expenses, Depreciation to include, Conditions, Block of assets, Methods of depreciation, rates, cost (Sec 43(1), WDV, computation etc., Deduction on account of Tea Development, Scientific Research, Preliminary Expense, Deductions based on payments, Method of Accounting, Maintenance of Accounts, Audit of Accounts. Deemed Incomes. Presumptive incomes, Problems on computation of income from business or profession of an individual.

Unit-6
Teaching Hours:8
Capital Gains
 

Scope of chargeability, Capital Asset, Transfer, Transactions not regarded as transfer, consideration, Cost/Indexed cost of acquisition, Exemptions, Problems on computation of capital gains including tax on capital gains

Unit-7
Teaching Hours:3
Income from other Sources
 

Income from Other sources & Gross Total Income: Scope of chargeability, Dividends, Interest, Amounts not deductible, Problems on computation of income from other sources.

Unit-8
Teaching Hours:8
Direct Taxes - Computation of Total Income
 

Clubbing of Incomes, Set off of losses, Carry forward of Losses, Computation of Gross Total Income, Deductions under Chapter VI-A (applicable to Individuals only), Computation of Total income with all heads of income and tax liability.

Text Books And Reference Books:

1. Mehrotra.H.C.(2014). Income Tax Law and Accounts Including Tax Planning.  Sahitya Bhawan Publications.

2.Vinod.K.Singhania. (2014). Direct Taxes-Law && Practice. Taxman Publication

Essential Reading / Recommended Reading

Narang. & Gaur. (2014). Income Tax. Himalaya Publication House.

2. T.N.Manoharan. (2014). Students Handbook on Income Tax Law. Snow White Publication.

Evaluation Pattern

End Semester Exam (ESE)                                                     :           50%

Mid Semester Exam (CIA-2)                                                  :           25%

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

Attendance                                                                             :           05%

 

Total                                                    :          100%                          

COP433 - AUDITING (2017 Batch)

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

Course Objectives/Course Description

 

The course is designed to cover various facets of an audit assignment.  It covers various legal requirements under the extant corporate laws and other techniques to gain understanding of the subject

Course Outcome

  1. Upon successfully completing this course students will

    Understand generally accepted auditing standards and the procedures of auditing financial statements and providing other financial statement assurance services.

    Have a clear perspective of the financial auditing and accounting environment, and the purpose and content of professional

Unit-1
Teaching Hours:7
Introduction
 
 

Introduction – Meaning and Definition of Audit – Objectives of Audit – Aspects to be covered in Audit – Basic principles governing an Audit  Scope of Audit – Inherent limitations of Audit – Qualities of an Auditor – Auditing and Investigation – Types of audit – Distinctions between them – Balance Sheet Audit – Advantages of independent audit. Errors and Frauds, Duty of an Auditor in detection of Fraud and Error.

Unit-2
Teaching Hours:7
Basic concepts in Auditing
 

Auditing concepts – Concept of Auditor’s Independence – Concept of materiality – concept of true and fair, usefulness – Importance – Independence – obligation for audit – Disclosure of Accounting Policies, Audit Evidence and audit procedures to obtain Audit Evidence.

Unit-3
Teaching Hours:7
Preparation for an Audit
 

Auditor’s Engagement – Audit Process – Audit techniques – Audit procedure – Audit planning – Audit Program – Audit working papers – Quality control for audit work – Elements of Statistical sampling – Audit Risk.

Unit-4
Teaching Hours:10
Internal Control
 
Concept of internal control – Environment of Internal control – Inherent limitations of inherent control – Accounting and Financial Record – Internal control and management – Internal control and auditor – Review of internal control by the auditor – Testing of internal control – Examination in depth – Relationship between the assessments of Inherent and Control Risks – Communication of weakness in internal control – Internal check – Internal Audit – Standard on Internal Audit. 
Unit-5
Teaching Hours:9
Vouching
 
 

Meaning – Vouching  and verification– Audit of Payments – Audit of cash receipts- - Disclosure requirement to the statement of profit and loss-Audit of trading transactions—Cut off arrangement-Audit of ledgers-Outstanding assets- Outstanding Liabilities-Expenses accounts- Income accounts- Analytical Procedures-Audit of Purchases- Audit of sales

Unit-6
Teaching Hours:10
Verification of Assets & Liabilities
 

Capital and Revenue Expenditure-Reserves- Verification of Assets- Audit of fixed assets-Depreciation  – Audit of Investments – Audit of Current Assets –Trade Receivables Verification of Cash in hand - verification of Bank balance – Bank Reconciliation Statements-- Audit of Miscellaneous expenditure – Audit of liabilities – General consideration – Loans and Borrowings – Provisions – Contingent Liabilities – Events occurring after the Balance Sheet date – Prior period and extraordinary items and changes in accounting policies- Requirements of CARO

Unit-7
Teaching Hours:8
Special Audits
 
Government Audit –Audit of Local Bodies- Audit of NGO’s- Audit of Sole Proprietor-Audit of Firm-Audit of small companies-Audit of Charitable Institutions-Audit of Educational Institutions - Audit of Hospital-Audit of Club-Audit of Cinema-Audit of Hotels.                                                                            
Unit-8
Teaching Hours:2
Tax Audit under Income Tax Act
 

Tax Audit under Income Tax Act

Text Books And Reference Books:
  1. Fundamentals of Auditing by Kamal Gupta, Ashok Arora published by Tata McGraw Hill.

Auditing and Assurance by Aruna Jha Published by Taxmann Publications Pvt. Ltd.

Essential Reading / Recommended Reading
  1. Auditing by B N Tandon published by S Chandra & Co. Ltd, Delhi
Evaluation Pattern

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

End Semester Examination (ESE)                                       :           50%

Mid Semester Examination (CIA-2)                                               :           25%

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

Attendance                                                                            :           05%

Total                                                   :          100%   

COP434 - BUSINESS COMMUNICATION (2017 Batch)

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

Course Objectives/Course Description

 

Course Description

The exposure of students to the concept, importance and dynamics of international business through communication theoretically and with live examples of current scenarios. 

Course Outcome

Learning Outcome

  1. Mastering the art of communication by learning to be more conscious of their communication and developing a flexible and effective communication style.
  2. Applying appropriate communication skills across settings, purposes, and audiences.
  3. Displaying competence in oral, written, and visual communication.
  4. Responding effectively to cultural communication differences and communicating ethically

Unit-1
Teaching Hours:8
Nature and Process of Communication
 

Meaning and definition of communication, Business Communication, Means and mode of Communication, Purpose of communication, Requirement of effective Communication, importance of communication in business, Communication Process Models, Barriers to Communication, Essentials of effective Communication, 7 Cs of Communication, Communication Flows

Unit-2
Teaching Hours:2
Business Correspondence- Introduction
 

Business Letters, Functions of Business letters, Parts of business Letters. Format of Business Letters

Unit-3
Teaching Hours:23
B2B Communication
 

Purchase Correspondence- Enquiries, Practical requirement for drafting a letter of enquiry, Types of enquiries, Purpose of enquiries and Enquiry Letters/ QUOTATION, Reply to the quotation/ enquiry letter, Tender notices, Limited Tender, Tabulated Tender, Status Enquiries and replies, Letter to Banker for ascertaining Credit worthiness, letters for third parties seeking opinion, Reference letters, Letters from bank, Complaint letters, Inability to execute orders, Complaint regarding bad quality of goods supplied

Sales Correspondence-Sales letters- Sales circular, Circular informing seasonal discount, announcement of Special incentive Schemes, circular informing increase in the price of goods, circular informing special concessions. Circular informing prize scheme, Franchising, sole selling agency distributorship

Bank Correspondence – Opening of Bank account, applying for various loans, Stop payment of Cheques, Reply letters from the Bank. Sanction letter from the bank, Request for overdraft facility, Letters on overdrawing of account, Request letter for issue of drafts. Letter enquiring from the bank about position of a party, Delay in sanctioning loan

Secretarial Correspondence – Non receipt of Share certificate, letter complaining that no allotment of shares was made, Letters regarding non receipt of refund orders, letters regarding non – receipt of Dividend Warrant/ Balance sheet, Letter for dematerialization/ Re-materialization of shares

Unit-4
Teaching Hours:7
Reports
 

Reports and Presentation – Meaning, Objectives of report, Features of Report, Business Reports, Types of Business Reports, Steps in preparing the report, Sales Report, Financial Report              

Unit-5
Teaching Hours:4
Letters
 

Personnel Correspondence – interview letters, Appointment letters, Confirmation letters, Showcase notice, Charge sheets, letter of dismissal

Unit-6
Teaching Hours:3
Personality Skills
 

Personality Skills–Communication skills in letter writing, Equipments in modern communication–Email, Emails- guidelines and etiquettes, Short Messaging Service, Representations, Public Notices, Invitation

Unit-7
Teaching Hours:6
Development of Soft skills
 

Development of Soft skills – Meaning of soft skills, Types of soft skills, Personal skills, interpersonal skills, Team Communication, Intercultural communication, Corporate skills

Unit-8
Teaching Hours:3
Business Ethics and Corporate Social responsibility
 

The Idea of a Good society, Concept of Business Ethics and Corporate Social responsibility. Approaches to Moral Reasoning:  Consequentialism, Deontologism, Teleological reasoning. Ethics in Communication.

Unit-9
Teaching Hours:4
Transactional Analysis
 

Transactional Analysis w.r.t. business communication

Text Books And Reference Books:
  1. C.S Rayudu, “Communication” Himalaya Publishing House, 2012
  2. Myer & Myer, Communication Mcgraw Hill, 2007
  3. Rai & Rai, Business Communication – Himalaya Publishing House , 2011
  4. P. D. Chaturvedi, Mukesh Chaturvedi , Business Communication- Skills, Concepts and Appplications, Pearson Publications, 2013
Essential Reading / Recommended Reading
  1. Ober Newman, Communicating in Business, Cengage Learning, 2015

Ghousia Khatoon, Kamini Dhurva, Communication Skills, Himalaya Publishing House, 2014 20th Revised Reprint

Evaluation Pattern

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

End Semester Examination (ESE)                                       :           50%

Mid Semester Examination (CIA-2)                                               :           25%

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

Attendance                                                                            :           05%

Total                                                   :          100%   

COP435 - CORPORATE LAW (2017 Batch)

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

Course Objectives/Course Description

 

The objective of this course is to build on existing knowledge base of students in corporate law.

Course Outcome

  1. Appreciate the relevance of corporate law to individuals and businesses and the role of law in an economic, political and social context
  2. Identify the fundamental legal principles behind contractual agreement
  3. Examine how businesses can be held liable in tort for the actions of their employees

Explain the legal and fiscal structure of different forms business organizations and their responsibilities.

Unit-1
Teaching Hours:12
Listing Compliances
 

Shareholding - Change in Shareholding of Promoters and Top 10 Shareholders, Maintenance of records in electronic forms

Reports - AGM Report, Directors Report, Financial Statements and Mode of Sending statements

Audit Committee-Appointment and Rotation, Internal Auditor

Directors and KMP - Appointment of Women Director, independent director, small shareholders director, constitution of stakeholders relationship committee, appointment of KMP

Unit-2
Teaching Hours:8
Registers, Forms and Returns
 

Statutory Books and Registers prescribed under various provisions of the Company Law– Maintenance, Authentication Place of Keeping and Inspection, Filing of various Forms and Returns with the Authorities Procedure and Penalties for Delayed Filing Annual Return –Nature and Significance; Contents; and Certification by Practicing Company 

Unit-3
Teaching Hours:15
Membership
 

Modes of Acquiring Membership, Rights and Privileges of Members, Register of Members, Transfer and Transmission of Securities, Nomination Law relating to Majority Powers and Minority Rights, Shareholder Remedies – Actions by Shareholders; Statutory Remedies; Personal Actions, Prevention of Oppression and Mis-Management.

Unit-4
Teaching Hours:15
Inspection and Offences
 

Inspection of Documents, Powers of the Inspector, Seizure of Books And Documents, Inspector’s Report, Power of the Registrar of Companies, Investigation into Affairs of the Company, Officer in Default Penalties Compounding of offences

Unit-5
Teaching Hours:6
Newer Corporate Structures
 

Producer Companies, Concept, Formation, Functioning and Dissolution Limited Liability Partnerships, Concept, Formation, Membership, Functioning and Dissolution

Unit-6
Teaching Hours:4
Introduction to E-governance and XBRL
 

Need, Transparency and monitoring functions, Filing of documents and forms in XBRL

Text Books And Reference Books:

1.      Dr. Avtar Singh:  Company Law; Eastern Book Company, 34, Lalbagh, Lucknow – 226 001

VS Datey:  Guide to Tax and Corporate Laws; Taxmann, 59/32, New Rohtak Road, New Delhi-110 005

Essential Reading / Recommended Reading
  1. Companies Act (2013): Bare Act
Evaluation Pattern

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

End Semester Examination (ESE)                                       :           50%

Mid Semester Examination (CIA-2)                                               :           25%

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

Attendance                                                                            :           05%

Total                                                   :          100%               

COP461A - FINANCIAL ECONOMETRICS (2017 Batch)

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

Course Objectives/Course Description

 

The objective of the course is to make the students familiar with the basic Econometric tools applied in research.

Course Outcome

Apply econometric techniques for analyzing current research topics finance research.

Unit-1
Teaching Hours:6
Introduction to Correlation And Regression
 

Meaning and definition; correlation co-efficient: Pearson’s r, rank correlation coefficient, regression technique

Unit-2
Teaching Hours:16
Simple Linear Regression
 

Simple linear regression, Least squares method, Accuracy of results, coefficient of determination, high R2 , relevance and significance of estimated coefficients, presentation of estimation results

Unit-3
Teaching Hours:10
Trend Analysis
 

Changes in trend and slope, gradual changes in trend: estimation of non-linear trends, polynomial forms, higher order polynomials, log-transformed forms, inverse forms

Unit-4
Teaching Hours:10
Multiple Regression Models
 

Multiple independent variables, the problem of irrelevant independent variables: adjusted R2 ,significance of coefficients taken together: F test, choosing the correct functional form

Unit-5
Teaching Hours:18
Econometric Modelling and problems
 

Problems of Multicollinearity, heteroskedasticity and autocorrelation; cross-section and time-series regression analysis, Stationary and non-stationary time series, Lagged dependent variables/autoregressive models, dummy variable regression, qualitative/categorical dependent variable regression, logit, probit and binomial regression models   

Text Books And Reference Books:

1.                  D.N.Gujarati, G.C. Porter, S. Gunasekar, Basic Econometrics, TMH publication, New Delhi,

2.                  J.M.Woolridge, Introductory Econometrics: A modern approach, 4th edn, Cengage learning

3.                  Levin and Rubin, Statistics for Management, TMH publication.,

Essential Reading / Recommended Reading

1.              Barreto and Howland, Introductory Econometrics, , Cambridge University Press

2.              H.R. Seddighi, Introductory Econometrics: A practical approach, Routledge

3.              Deepak K. Gupta, Analyzing public policy; concepts, tools and techniques, CQpress

Evaluation Pattern

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

End Semester Examination (ESE)                                       :           50%

Mid Semester Examination (CIA-2)                                               :           25%

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

Attendance                                                                            :           05%

Total                                                   :          100%               

COP461B - QUANTITATIVE APTITUDE AND LOGICAL REASONING (2017 Batch)

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

Course Objectives/Course Description

 

Quantitative aptitude involves employing systematic methods and principles which will influence the decision outcomes. It is trans-disciplinary, and engages with more focus on practice. The course intends to provide comprehensive knowledge about various skills that are employed to sharpen the aptitude and decision making skills.

Course Outcome

On completing the course, students will be able to:

1.      This Course will help the students to learn the required aptitude skills for their interviews and other competitive exams.

2.      This course will expose the students to the emerging trends of questions in the corporate interviews and various competitive exams after their graduation and post graduation.

3.      This enables the students to adopt  best and efficient practices while solving the numericals

4.      Also it sharpens the logical and analytical skills of the students in an efficient and structured process.

5.      Will be able to read between the lines and understand various language structures..

6.      Will be able to demonstrate various principles involved in solving mathematical problems and thereby reducing the time taken for performing job functions.

7.      This course also helps the students to sharpen their decision making skills. Students will be able to understand and evaluate various real life situations by resorting to Analysis of key issues and factors.

Unit-1
Teaching Hours:15
Number Systems
 

Fundamentals, Types of Numbers, Operations and Applications, Prime Numbers and their applications, Composite Numbers and their applications, Triangular Numbers and their applications, Number Patterns and their applications, Rules and their applications , Cycle Theorem, Remainders, Divisors/Factors, HCF and their Application Models, LCM and their Application Models, Computing the last digit(s), Factorials and their applications, Powers of a number contained in a Factorial, Roman System, Base System, Progressions, Arithmetic Sequences(Patterns), Calendars       

Unit-2
Teaching Hours:15
Arithmetic
 

Logic of Calculations (Short Techniques), Percentages, Ratio and Proportion, Time Speed and Distance; Time and Work, Fundamentals, Surds and Indices, Logarithm and Exponential Functions, Equations and Inequalities, Higher Order Polynomials, Binomial Theorem, Relations and Functions, Maxima and Minima, Set Theory, Trigonometric Functions, Basic Trigonometric Equations, Permutations & Combinations, Probability, Basics of Calculus

 

Unit-3
Teaching Hours:10
Geometry
 

Fundamentals, Straight Lines and Angles, Polygons, Triangles, Circles, Quadrilaterals, Polygons and properties, Hexagons, Other regular Polygons, Mensuration 2D & 3 D, Heights and Distances (Applications of Trigonometry), Coordinate Geometry

Unit-4
Teaching Hours:10
Verbal Ability & Reading Comprehension
 

Fact Inference and Judgement, Vocabulary, Text Completion, Parajumbles, Reading Comprehension, Summary, Grammar, Verbal Reasoning

Unit-5
Teaching Hours:10
Data Interpretation and Logical Reasoning
 

Arrangements – Linear & Circular, Data Sufficiency, Tables, Bar charts, Selection & Conditionals, Grouping & Patterns, X-Y Charts, Pie Charts, Blood Relations, Mapping & Best Routes, DI Cases

 

 

 

Text Books And Reference Books:

Quantitative Aptitude and Logical Reasoning - R. S. Aggarwal

Essential Reading / Recommended Reading

Quantitative Aptitude and Logical Reasoning - R. S. Aggarwal

Evaluation Pattern

Continuous Internal Assessment - 95 marks

Attendance - 5 marks

COP531 - FINANCIAL MANAGEMENT - II (2016 Batch)

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

Course Objectives/Course Description

 

To provide an in-depth understanding of management tools and techniques used in financial and project Management of corporate

Course Outcome

On completing the course students will be able to:

1.     Explain the risk analysis in evaluating capital expenditure projects

2.     Discuss different theories of capital structure and the effect of capital structure on the value of the firm

3.     Analyse the effect of Dividend decisions on the value of the firm

Unit-1
Teaching Hours:10
Risk Analysis in Capital Budgeting
 

Meaning of risk, Types of decision situations, Sources of risk, Cash flows importance, Incremental cash flows, Cash flow projection, Capital rationing, Techniques to management risk, Payback  period, Risk-adjusted discount rate, Certainty Equivalent, Sensitivity analysis, Decision Tree analysis, Probability distribution approach

Unit-2
Teaching Hours:10
Theories of Capital Structure and Firm Valuation
 

Capital structure and Firm value, Introduction to Capital structure theories, Net income approach, Net operating income approach, Miller Modigliani propositions I and II and Traditional theory

Unit-3
Teaching Hours:10
Dividend Policy and Firm Valuation
 

Dividend policy and Firm value, Dividend Models: Walter’s Model, Gordon’s Model, Modigiliani and Miller Hypothesis, Corporate Dividend Practices in India

Unit-4
Teaching Hours:10
Inventory, Cash and Receivables Management
 

Motives of Holding cash, Cash budgeting, Cash collections and disbursement, Options and Strategies for investing and Managing Surplus cash, Cash Management Models, Inventory Management, Purpose of holding inventory, Risk and cost of holding inventories, Objectives of Inventory Management, Tools and Techniques of Inventory Management, Credit Management, Cost of maintenance of Accounts Receivables, Forecasting the receivables, Terms of Payments, Credit policy, Credit evaluation, Credit granting, Collection policy

Unit-5
Teaching Hours:10
Project Management and Network Techniques
 

The concept of  Projects, Identification and Formulation, Project Report, Feasibility Studies, Project Appraisal and analysis, Different sources of project financing. The concept of Network analysis, Application of PERT and CPM, Features of PERT and CPM as a project control device, Limitations of PERT and CPM, Comparison of PERT and CPM as a control device

Unit-6
Teaching Hours:10
Mergers and Acquisitions
 

Mergers and Acquisitions: Definition, Types, Motives, Merger process, Mechanics of Merger - Legal, Accounting and Tax, Valuation of Mergers and Acquisitions, Financing of Merger and settlement, Takeovers 

Text Books And Reference Books:

1.     Khan M Y and Jain PK: Financial Management 2005-Tata Mcgraw-Hill Publishing Company

2.     James C.Van Horne: Fundamentals of Financial Management,1986 - Prentice- Hall   India

3.     Prasanna Chandra: Financial Management 2011 - Tata Mcgraw-Hill publishing company

4.     Ravi.M.Kishore: Financial Management 2006-Taxman Publications

5.     Institute of Company Secretaries of India: Financial Treasury and Forex Management

Vasant Desai: Project Management 2011– Himalaya Publishing Company

Essential Reading / Recommended Reading
  1. Vasant Desai: Project Management 2011– Himalaya Publishing
  2. Company Secretaries of India: Financial Treasury and Forex ManagementRavi.M.Kishore:
  3. Ravi.M.Kishore Financial Management2006-Taxman Publications
Evaluation Pattern

End Semester Exam (ESE)                                   :           50%

Mid Semester Exam (CIA-2)                               :           25%

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

Attendance                                                             :           05%

Total                                                    :          100%   

COP532 - RESEARCH METHODOLOGY (2016 Batch)

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

Course Objectives/Course Description

 

Business and management research involves undertaking systematic research to find out decision outcomes. It is trans-disciplinary, and engages with both theory and practice. The course intends to provide comprehensive knowledge & skills about the research methods that are employed to investigate problems in business.

Course Outcome

On completing the course students will be able to:

1.     Explain the overall process of designing a research study from its inception to its report

2.     Discuss the primary characteristics of quantitative research and qualitative research

3.     Conduct a literature review for a scholarly educational study

4.     Critically analyze research methodologies identified in existing literature

5.     Develop a comprehensive research methodology for a research question

6.     Organize and conduct research in a more appropriate manner

 

7.     Discuss ethical issues in educational research, including those issues that arise in using quantitative and qualitative research

Unit-1
Teaching Hours:6
Introduction to Research
 

Definition, Nature and role of Management Research, Types of Research, Research concepts, Features of a good research Study, Research Process, and Ethics in Research

Unit-2
Teaching Hours:8
Research Design
 

Identification and Selection of the Problem, Definition and Statement of the Problem, Evaluation of the Problem, Criteria and sources for identifying the problem, process of defining the problem. Nature, Definition and Characteristics of Good Hypothesis, types of hypothesis, Formulation and testing of hypothesis, The Design of Research, Meaning, Need, dimensions and process, types of research design

Unit-3
Teaching Hours:8
Sampling and Data Collection
 

Sampling, Concept of Sample and Target Population, Sample frame, Sample unit and sample size, Characteristics of a Good Sample, Sampling Design Process; Probability and Non Probability Sampling Design, Sampling v/s Non-Sampling Error; Determination of Sample Size.

Unit-4
Teaching Hours:10
Questionnaire Design and Data Preparation
 

Scales of Measurement, Classification of Scales - Single Item v/s Multi Item Scales, Comparative v/s Non-Comparative scales, Continuous Rating Scales; Criteria for Good Measurement. Criteria for Questionnaire Designing; Types of Questionnaire; Questionnaire Design Procedure, Pilot test, validity and reliability of Questionnaire, interview schedule. Primary Data Collection, Classification of Survey methods, Data Preparation, Field Validation, Data editing, Coding, Content Analysis, Classification and Tabulation of Data.

Unit-5
Teaching Hours:20
Data Analysis
 

Basic data analysis: Descriptive Statistics, Univariate and Bivariate Statistical Analysis (concepts), Parametric & Non-Parametric Tests; Null & Alternative Hypothesis, Error in Testing of Hypothesis, Critical Region, Degrees of Freedom, One Tailed & Two Tailed Tests, Standard Error; Procedure for Testing of Hypothesis. Parametric test, Non parametric test and Factor Analysis: Conditions for applicability, practical applicability, Implementation and statistical Inference of the test. Data analysis using SPSS – Introduction

Unit-6
Teaching Hours:8
Research Report Writing
 

Ethics in research – plagiarism, Types of Research Report, Report Structure, Report Writing: Report Formulation, Citation and Referencing styles Guidelines for effective Documentation and visual representation (Graphs) and Research Briefing –Oral Presentation

Text Books And Reference Books:

1.     Kothari C.K. (2004), Research Methodology – Methods and Techniques (New Age International, New Delhi)

 

2.     Krishnswamy, K.N., Shivkumar, Appa Iyer and Mathiranjan M. (2006) Management Research Methodology; Integration of Principles, Methods and Techniques (Pearson Education, New Delhi)

Essential Reading / Recommended Reading

1.     Research Methodology Concepts and Cases, Deepak Chawla, Neena Sondhi, Vikas Publishing

2.     Business Research Methods, William Zikmund, Barry Babin, Jon Carr, Mitch Griffin, Cengage

3.     Business Research Methods, Naval Bajpai, Pearson Education

4.     Donald R Cooper and Pamela S Schindler, Business Research Methods, Tata McGraw Hill Publishing Company Ltd

 

 

Evaluation Pattern

End Semester Exam (ESE)                                                      :           50%

Mid Semester Exam (CIA-2)                                                   :           25%

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

Attendance                                                                             :           05%

Total                                                    :          100%   

COP533 - ADVANCED FINANCIAL ACCOUNTING - II (2016 Batch)

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

Course Objectives/Course Description

 

This course extends the learners’ knowledge in Advanced Financial Accounting—I by providing them with an overview of the legal requirements for the presentation of financial statements for Indian companies with respect to various forms of corporate reorganisations and special circumstances, such as profits earned prior to incorporation, internal reconstruction through capital reduction, business combinations, holding companies, and liquidation of companies.

Course Outcome

 

1.     Compute and account for the pre- and post- incorporation profit/loss of a company;

2.     Record accounting entries giving effect to a scheme of capital reduction, and prepare the reconstructed Balance Sheet of a company;

3.     Compute purchase consideration and account for business combinations in the books of the transferor and transferee companies;

4.     Prepare a Consolidated Balance Sheet for a holding company with a single subsidiary after accounting for various inter-company adjustments; and

Determine the order and quantum of settlement of a company’s external and internal liabilities upon liquidation.

 

Unit-1
Teaching Hours:6
Profits prior to incorporation
 

(i)    Basis of apportionment; computation of simple/weighted ratios

(ii)  Problems on computation of  pre- and post-incorporation profits/losses

Accounting treatment of such profits/losses in the books

Unit-2
Teaching Hours:8
Capital reduction and internal reconstruction
 

(i)    Meaning of capital reduction; statutory provisions

(ii)  Problems on accounting for a scheme of internal reconstruction based on capital reduction, including reorganisation through surrender of shares

Preparation of Balance Sheet after reconstruction

Unit-3
Teaching Hours:16
Accounting for business combinations
 

(i)    Introduction; meaning of business combinations; accounting procedure

(ii)  Computation of purchase consideration

Accounting entries in the books of the acquiree/transferor and acquirer/transferee companies

Unit-4
Teaching Hours:20
Preparation of consolidated financial statements
 

(i)    Meaning of holding and subsidiary company; concept of ‘control’ vs. legal ownership; need to prepare consolidated financial statements

(ii)  Pre-acquisition and post-acquisition profits and reserves; problems on computation of cost of control, minority Interest, and preparation of Consolidated Balance Sheet for a holding company with one subsidiary

Accounting treatment for:  elimination of common transactions/mutual owing; unrealised profit on stock; revaluation of assets and liabilities on acquisition; issue of bonus shares by subsidiary; dividend declared/ proposed by subsidiary

Unit-5
Teaching Hours:12
Liquidation of companies
 

(i)    Meaning of liquidation; types of liquidation

(ii)  Secured creditors (fixed/floating charge); order of payment; computation of liquidator’s remuneration; preferential creditors; pro-rata settlement

(iii)         Problems on preparation of Liquidator’s Final Statement of Account; treatment of capital surplus; return of capital to shareholders with different paid-up capitals

Meaning of contributory; ‘B’ List of contributories; simple problems

Text Books And Reference Books:

1.     S. P. Jain and K. L. Narang – Corporate Accounting

Essential Reading / Recommended Reading

1.     Study material issued by the Institute of Chartered Accountants of India

2.     S. N. Maheshwari & S. K. Maheshwari – Advanced Accountancy

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

Evaluation Pattern

End Semester Exam (ESE)                                      :           50%

Mid Semester Exam (CIA-2)                                 :           25%

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

Attendance                                                             :           05%

Total                                                    :        100%   

COP541A - INVESTMENT ANALYSIS AND PORTFOLIO MANAGEMENT (2016 Batch)

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

Course Objectives/Course Description

 

This subject deals with investment analysis and portfolio management. Students are taught investment process, functioning of security markets, valuation of bonds, equity and risk management. Students are trained on fundamental analysis, technical analysis and efficient market hypothesis. In addition, portfolio theories and asset pricing models are discussed.

Course Outcome

1.     Explain the investment process and the functioning of security markets

2.     Discuss various investment avenues and the concept of risk and return

3.     Apply fundamental and technical analysis to analyze the investments

4.     Value bonds, shares, futures and options

5.     Identify underpriced/overpriced securities by applying Capital Asset Pricing Model (CAPM)

6.     Construct optimum portfolio by applying portfolio models

7.     Evaluate the Performance of mutual funds

Unit-1
Teaching Hours:5
Introduction to Investments
 

Micro and macroeconomic concepts, Investment objectives, Process, Constraints, Investment strategy, investment v/s speculation, Arbitrage, Types of investors, Investment avenues

Unit-2
Teaching Hours:10
Risk Management
 

The concept of risk and return, Measurement, Classification of Risks, Diversification, Statistical tools used in risk management, Techniques of risk mitigation, beta coefficient.

Unit-3
Teaching Hours:10
Investment Analysis
 

Fundamental analysis – Economic, Industry and Company analysis, Technical analysis - Charting tools, Dow theory, tools of technical analysis, market structure, market indicators, Efficient market Hypothesis - Random walk, Forms of efficiency, Techniques for measuring efficiency, Empirical tests

Unit-4
Teaching Hours:10
Valuation of Bonds and Equity
 

Concept, Bond valuation, Bond duration, Equity valuation, Two stage and three stage models

Unit-5
Teaching Hours:15
Portfolio Construction
 

Introduction, Portfolio theories, Portfolio risk management through diversification, Measuring portfolio efficiency, Markowitz model, Sharpe portfolio optimization model, Capital asset pricing model (CAPM), Arbitrage pricing theory

Unit-6
Teaching Hours:10
Portfolio Evaluation and Revision
 

Overview, Calculating and averaging returns, Abnormal Performance and Risk Adjustments, Market Timing, Performance measures - Sharpe, Jensen, Treynor Model. Portfolio Revision and Management Tactical asset allocation, Portfolio optimization, Factor models of returns, Active-passive management

Text Books And Reference Books:

1.     Chandra Prasanna. (2013) Investment Analysis and Portfolio Management, 4th edition, Tata McGraw Hill

2.     Ronald. J. Jordan and Donald E. Fischer. (2013) Security Analysis and Portfolio Management, 6th edition, Pearson

3.     M. Ranganathan and R. Madhumathi. (2012) Security Analysis And Portfolio Management, 2nd edition, Pearson

Essential Reading / Recommended Reading

1.     S. Kevin. (2006) Security Analysis and Portfolio Management, 3rd edition, Prentice Hall

2.     Bodie, Kane and Marcus. (2013) Investment Analysis, 10th edition, Tata McGraw Hill

3.     Rustagi R P. (2013) Investment Analysis and Portfolio Management, 4th edition, Sultan Chand and Sons Educational Publishers, New Delhi

4.     Frank K. Reilly and Keith C. Brown. (2002) Investment Analysis and Portfolio Management, 7th Edition, Cenange Learning Publishers

Evaluation Pattern

End Semester Exam (ESE)                                   :           50%

Mid Semester Exam (CIA-2)                               :           25%

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

Attendance                                                             :           05%

Total                                                    :          100%   

COP541B - BANKING THEORY, LAW AND PRACTICE (2016 Batch)

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

Course Objectives/Course Description

 

To provide the students with basic insights into the theory, law and practice of modern Banking.

Course Outcome

1.      To understand the various products and services rendered by modern banks

2.       To understand the benefits of digital banking.

3.       To understand the basic implications of certain legislations affecting banking

4.       To understand prudential norms and Basel norms and their impact on the bank balance sheets

Unit-1
Teaching Hours:10
Introduction to Banking
 

Evolution of Modern Banking in India (special reference to the period after 1991); Types of Banks—Commercial Banks, Co-operative Banks, Development Banks, Agricultural Banks, Industrial Banks, Investment Banks, Universal Banks; Indian Banking System—Classification of Banks-National Level specialised financial Institutions-Public Sector Banks (State Bank of India, Nationalised Banks), Private Sector Banks, Foreign Banks, Small Finance Banks, Payment Banks, Regional Rural Banks, NBFCs

Functions of Commercial Banks and NBFCs—Primary Functions, Secondary Functions and Various services, Classification of Banking Activities—Retail Banking, Corporate Banking / Wholesale Banking, Investment Banking,

Unit-2
Teaching Hours:16
Products and Services of Modern Banks
 

Liability Products: Deposits, types of deposits, salient features of various deposits including Non resident Deposits

 

Asset Products: Loans and Advances-Classification of loans and advances-Loans, Overdrafts, Cash Credits and Bills Purchased & Discounted-Salient features of loan products-Securities acceptable to the banks and charges created on them (pledge, hypothecation, mortgage)-Terms and conditions for sanctioning a loan. Non fund based lending-Bank Guarantees and Letters of Credit. 

Processing of Home Loans, Personal Loans, Consumer Loans, Vehicle Loans

RBI as the central bank in India—Overview of the functions and monetary policy

Unit-3
Teaching Hours:10
Banker Customer Relationship
 

General Relationship and Special Relationship

Types of customers—Individuals—Joint, Minors, special category of persons like Drunkards, Alien Enemies, Insane etc; Partnership firms (including LLPs), Companies, Association of Persons,

Unit-4
Teaching Hours:4
Digital Banking
 

Digital Banking--Home Banking, Net Banking, Mobile Banking, Virtual Banking, ATMs, Biometric Cards, Debit and Credit Cards, Smart Cards, Prepaid Instruments, NEFT, RTGS, NACH ( ECS)-SWIFT, UPI, Bills Payments, E-Money-Electronic Purse- Digital Cash- Wallets

 

Unit-5
Teaching Hours:8
Prudential Norms
 

Asset Classification, Income Recognition, Provisioning, Capital Adequacy Basel Norms-Basel I, II and III, NPAs and steps to reduce the NPAs, Stressed Assets and steps to be taken—overview of Insolvency and Bankruptcy Code, FRDI Bill (Proposed)

Unit-6
Teaching Hours:12
Legal Aspects of Banking
 

Overview of the Legislations affecting Banking—Banking Regulation Act, RBI Act, PMLA, SEBI, Negotiable Instruments Act, Bankers’ Book Evidence Act, SARFAESI Act, Information Technology Act;

 

Negotiable Instruments Act-Types of Negotiable Instruments-Characteristics of Negotiable Instruments-Endorsements, Crossing of Cheques; Paying Banker, Collecting Banker-Payment in due course, Garnishee Order, Negligence, Conversion

Text Books And Reference Books:

Banking Law and Practice: Sukhvinder Mishra, S Chand & Company Limited

2. Banking Law and Practice--S N Maheshwari and S K Maheshwari

3. Principles and practices of Banking—Indian Institute of Banking and Finance—Macmillan Publishers India Private Limited

Essential Reading / Recommended Reading

1. Banking Theory Law and Practice KC Shekar & Lekshmy Shekar

2. Banking Theory, Law and Practice—B S Raman

3. Banking Theory and Practice: Dr.P.N.Reddy.  & Prof.H.R.Appannaiah, (2007)

4. Banking Law and Practice-Varshney

Evaluation Pattern

End Semester Exam (ESE)                                   :           50%

Mid Semester Exam (CIA-2)                               :           25%

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

Attendance                                                             :           05%

Total                                                    :       100%   

COP542A - COMMODITY AND DERIVATIVES MARKETS (2016 Batch)

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

Course Objectives/Course Description

 

The aim of the course is to equip students with the knowledge of emerging commodities derivatives trading practices in India. Further, the regulatory framework of these markets will also be highlighted.

Course Outcome

On completing the course, students will be able to:

1.     Understand the basics of commodities and derivatives markets

2.     Discuss the trading, clearing and settlement mechanism in commodities and derivatives market

3.     Explain the process of pricing and valuation of forwards and futures

4.     Analyze the payoffs of each strategy

5.     Value the options and create scenario analysis

Unit-1
Teaching Hours:10
Introduction to Commodities Market
 

Introduction to Commodities Markets: Meaning, History and Origin, Types of Commodities Traded, Structures of Commodities Market in India, Participants in Commodities Market, Trading in Commodities in India, Commodity Exchanges

Unit-2
Teaching Hours:10
Introduction to Derivatives Market
 

Meaning, History and Origin, Elements of a Derivative Contract, Types of Derivatives, Types of Underlying Assets, Participants in Derivatives Market, Application of derivatives for risk management and speculation

Unit-3
Teaching Hours:15
Forwards and Future
 

Pricing and valuation - futures and forwards, Risk management using futures, introduction to currencies, commodity and interest rate futures.

Unit-4
Teaching Hours:15
Options and Option Pricing Models
 

Options Contract Specifications, Terminologies, Call Option, Put Option, Difference between Futures and Options, Trading of Options, Valuation of Options Contract, Factors Affecting Option Premium, Payoff Charts and Diagrams for Option Contract, Basic Understanding of Option Strategies, Options Valuation - Binominal Model for valuation, Black and Scholes Model

Unit-5
Teaching Hours:10
Trading, Clearing and Settlement in Derivatives Markets
 

Meaning and concept, SEBI guidelines, Trading mechanism, learning mechanism role of NSCCL, settlement mechanism, types of settlement, accounting and taxation aspect of derivatives trade.

Text Books And Reference Books:

1.     Redhead Keith, Financial Derivatives - An introduction to futures, forwards, options and swaps

2.     Yadav Surendra S, Jain PK, Foreign exchange markets: understanding derivatives and other instruments

3.     Hull John C. - Options, Futures and other derivatives

Essential Reading / Recommended Reading

1.     Bhaskar P Vijaya, Mahapatra B - Derivatives simplified: An introduction to risk management

2.     Bhalla V K - Financial Derivatives

Evaluation Pattern

End Semester Exam (ESE)                                   :           50%

Mid Semester Exam (CIA-2)                               :           25%

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

Attendance                                                             :           05%

Total                                                    :        100%   

COP542B - INSURANCE MANAGEMENT (2016 Batch)

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

Course Objectives/Course Description

 

To provide an insight to the students into some areas of Insurance Management with special emphasis on Life Insurance, Health insurance and some parts of non life insurance.

Course Outcome

On completing the course, the students will be able to:-

1.      To understand the management aspects of Insurance in the areas of Life Insurance, Health Insurance, Fire and other non-life insurance

2.      To understand the importance of risk management and methods of mitigating risks in insurance

3.      To understand marketing of insurance services and channels of distribution

Unit-1
Teaching Hours:10
Life Insurance
 

Types of Life Insurance Policies – Term Life Insurance – Whole Life insurance – Endowment Life Insurance – Unit Linked Policies with or without Profit Policies –Customer Evaluation – Policy Evaluation – Cost and Benefit – Group and Pension Insurance Policies – Special features of Group Insurance / Super Annuation Schemes – Group Gratuity Schemes – Super Annuation schemes.

 

Computation of Premiums and Settlement of claims: Premium defined – Premium Calculation Including Rebates – Mode of Rebates – Large sum assured Rebates – Premium Loading – Rider Premiums – Computation of Benefits – Surrender value – Paid up value – Settlement of claims: Intimation procedure, documents and settlement procedures.

 

Unit-2
Teaching Hours:10
Health Insurance
 

Individual Health and Disability Income Insurance; Adverse Selection and Moral Hazard issues in Health insurance-- Types of Individual Health Insurance Coverage: Hospital (Surgical Insurance, Major Medical Insurance); Disability Income Insurance; Need for Disability Income Insurance: Short Term Versus Long Term Disability Coverage; Overseas Medical Insurance - Floater Plans- Benefit plans- Critical Illness plans-- Health Insurance for the Elderly; Long Term Care Insurance; Employee Benefits: Group, Life and Health Insurance; Group Insurance: Group Life Insurance Plans, Group Health Insurance Plans, Group Disability - Income Insurance. Settlement of claims through Third Party Administrators

Unit-3
Teaching Hours:10
Insurance Company Operations
 

Rate Making-- Premium Rating—Premium Loading; Underwriting, Guiding principles of Underwriting – Factors affecting Insurability - Claim Settlement, Reinsurance; Emerging Scenario; Marketing Systems; Distribution Channels: Agents and Brokers; Changes in Distribution System; Government regulation of Insurance; Rationale of Regulation; Function of IRDA, IITDA Regulations; Issues in Insurance Regulations.

Proposal Forms, Cover Notes, Certificates of Insurance—Endorsements, Moral and Physical Hazards—Spreading or Risks

Unit-4
Teaching Hours:8
Fire Insurance and other Non life miscellaneous insurances
 

Fire Insurance: Standard policies – Fire Insurance coverage – Consequential loss (fire) Insurance policies – Declaration policies,

Personal Accident Insurance, Health Insurance and Mediclaim policies, Liability Insurance, Burglary Insurance other Miscellaneous Insurances, Rural Insurance covers,

Engineering Insurance and its Consequential loss covers, Aviation hull and Aviation liability.

Unit-5
Teaching Hours:8
Insurance and Risk Management
 

Understanding Risk: Types of risk – Risk management - Objectives - Risk identification and measurement - Pooling arrangements and diversification of risk- Risk aversion and demand for insurance – By individuals- By corporations- Insurability of risk- contractual provisions- Legal doctrine- - Loss control –Risk retention and reduction decisions

Unit-6
Teaching Hours:10
Legal and Regulatory Aspects of Insurance in India
 

Legal Aspects of Life Assurance - Mortgage of Life Policies – Different kinds of Proofs of Death – Various forms of Evidence of Testate – and Intestate Succession – Presumption of Death – Indemnity & Guarantee – Attachments and Prohibitory Orders – Provisions of Limitation Act as applicable to Insurance Contracts.

 

Insurance Act 1938 (as amended) & Insurance Regulatory & Development Act. An Overview – Insurance Sector Reforms - The Insurance Regulatory Development Authority (IRDA) Act, 1999 – IRDA (Investment) Regulations 2000 – IRDA Guidelines for Insurance Brokers-- Securities and Exchange Board of India (SEBI) Act, 1992 – SEBI Guidelines.

Unit-7
Teaching Hours:4
Marketing of Insurance
 

Developing insurance services mix - Service product - Service pricing – Promotion – Distribution - Physical evidence – People - Service delivery process - Product/service Life Cycle – New service /product Planning and Development – Understanding power of branding - Brand equity – Insurance salesmanship.

Text Books And Reference Books:

K.C. Mishra and C.S. Kumar, Life Insurance: Principles and Practice, Cengage Learning: New Delhi.

2. Ammer Narain Agarwala, Health insurance in India, East End

3. Insurance Institute of India – IC 45- General Insurance Underwriting

4. K.C. Mishra and G.E. Thomas, General Insurance - Principles and Practice, Cengage Learning: New Delhi.

5. George E. Rejda: Principles of Risk Management & Insurance, Pearson: New Delhi.

6. K.C.Mishra and M.Bakshi, Legal and Regulatory Aspects of Insurance, CENGAGE learning, Delhi.

Essential Reading / Recommended Reading

. Kutty, S.K., Managing Life Insurance, Prentice Hall of India: New Delhi

2. Black, Jr. Kenneth and Harold Skipper Jr., Life and Health Insurance, Prentice Hall, Inc., England.

3. Module I, Principles and Practice of General Insurance, The Institute of Chartered Accountants of India: New Delhi.

4. P.K. Gupta: Insurance & Risk Management, Himalaya Publishing House: Mumbai.

5.  Harsh V. Verma, Services Marketing, Pearson Education: New Delhi.

6.  Course Book: IC-31, Insurance Salesmanship, Insurance Institute of India: Mumbai.

7. S.M.Jha, Services Marketing, Himalaya Publishing House

8. Insurance Institute of India – IC 27- Health Insurance

 

Evaluation Pattern

End Semester Exam (ESE)                                   :           50%

Mid Semester Exam (CIA-2)                               :           25%

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

Attendance                                                             :           05%

Total                                                    :       100%   

COP543A - PROJECT APPRAISAL AND FINANCING (2016 Batch)

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

Course Objectives/Course Description

 

This course intends to provide an overview of the Project Appraisal and Financing and familiarize students with the various management techniques in implementing and successful completion of the projects.

Course Outcome

On completing the course students will be able to:

1.     Discuss the basic concepts of project appraisal and financing

2.     Explain project network techniques

3.     Analyze conceptual framework to evaluate projects

4.     Apply management techniques in implementing the project to its successful completion

Unit-1
Teaching Hours:10
Project Management Concepts
 

Concept of a project, categories of projects, Project life cycle phases, Generation and screening of project ideas, demand analysis, Technical analysis, Economic analysis, formulation of detailed project reports, importance of project management, types of project, project organizational structure Statement of Work, Work Breakdown Structure.

Unit-2
Teaching Hours:10
Project Planning and Scheduling
 

Developing the project network using CPM/PERT, Limitations of CPM/PERT, PERT/CPM simulation, reducing project duration, Resource allocation method, splitting and multitasking, Multi project resources scheduling, Concept of critical chain scheduling

Unit-3
Teaching Hours:10
Project Financing
 

Capital structure, sources of finance Margin money, promoter’s contribution, consortium lending and local syndication by banks, financing through markets and public issues, Term loans and debentures

Unit-4
Teaching Hours:10
Project Quality Management
 

Concept of project quality, responsibility for quality in projects, quality management at different stages of project, tools and techniques, Quality Management Systems, TQM in projects.

Unit-5
Teaching Hours:10
Project Implementation and Control
 

Organizing human resources and contracting, organizing systems and procedure for project implementation, working of systems, Design of systems, project work system design, work breakdown structure, project execution plan, project control system, project diary, project control –scope/progress control, performance control, schedule control and cost control.

Unit-6
Teaching Hours:10
Project Review & Administrative Aspects
 

Control of In-Program projects, post completion audits, Abandonment Analysis Administrative aspects of Capital Budgeting, Agency Problem, Evaluating Capital Budgeting systems of an organization

Text Books And Reference Books:

1.     Clifford F Gray, Erik W Larson, “Project Management-The Managerial Process” Tata Mcgraw-Hill Publishing Co Ltd

2.     Prasanna Chandra, Projects Planning Analysis selection, financing, Implementation, Tata McGraw Hill

3.     S.Choudhury, Project Management Tata McGraw Hill publishing Co., ltd.,

4.     Vasanth Desai, Project Management, Himalaya Publishing House

 

Essential Reading / Recommended Reading

1.     Jack Meredith, Samuel J. Mantel Jr. “Project Management- A Managerial Approach” John Wiley and Sons

2.     John M Nicholas “Project Management For Business And Technology” Prentice Hall Of India Pvt Ltd

Evaluation Pattern

End Semester Exam (ESE)                                   :           50%

Mid Semester Exam (CIA-2)                               :           25%

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

Attendance                                                             :           05%

Total                                                    :          100%   

COP543B - BANK MANAGEMENT (2016 Batch)

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

Course Objectives/Course Description

 

To provide an insight to the students into some areas of Bank management with special emphasis on credit management and profitability

Course Outcome

On completing the course, the students will be able to:

1.      To understand the management aspects of Banking in the areas of Credit, Recovery, Productivity and Profitability, Asset management, CRM and HRM

2.      To understand the importance of assessing and monitoring credit

3.      To understand prudential norms and Basel norms and their impact on the bank balance sheets

Unit-1
Teaching Hours:16
Credit Management
 

Principles of Credit Management- Credit Appraisal- Analysis of Financial performance of borrowers—Analysis of variables in Balance Sheet and Profit and Loss Account—Trend Analysis, Comparative Statement, Common Size Statement, Cash Flow analysis, Scrutinizing Projected financial statements; Ratio Analysis

Creation and Scrutiny of Credit Files of the borrowers; Credit Scores issued by Credit Information Agencies and Bank’s own assessment, Scrutiny of borrower’s credit proposal.

 

Assessment of Credit needs of borrowers for Term Loans-Cash flow analysis, Debt Service Coverage Ratio, Cash Budget, Bill Financing, and Deferred Payment Guarantees

 Assessment of Working Capital needs of borrowers—Feasibility studies-technical and economic;

Credit Rating –Rating and its benefits

Credit Delivery systems—Pre-sanction Visits, Post Sanction Follow-up, Recording of deviation, Documentation, Credit Monitoring

Financing Large Borrowal Accounts—Consortium finance, Multiple Banking Facilities, Syndication of Loans, Infrastructure Financing

Dealing with Defaults, Stressed Assets, Corporate Restructuring, SARFAESI Act, Methods of recovery of various types of loans

Unit-2
Teaching Hours:8
Productivity and Profitability
 

Productivity and Profitability of banks, Efficiency of banks (parameters incl NPA Mgmt); DSS, Role of controlling offices and support systems (like Inspection departments, service branches/offices etc)

Unit-3
Teaching Hours:16
Balance Sheet Management
 

Prudential Norms-Asset Classification, Income Recognition, Provisioning, Capital Adequacy. Implementation of Basel Committee Recommendations. Effect of NPA on profitability.

 

Banks Balance Sheet - Components of assets / Liabilities / ALM Implementation -

Gap Analysis - Mechanics, Assumptions, and Limitations - Illustrations of Actual Gap Reports - The Relationship between Gap and Income Statement – Funding; Liquidity - Trading / Managing Liquidity - Contingency Funding - Business Strategies: Shareholder value maximization & EVA- profit planning-measures to improve profitability.

Unit-4
Teaching Hours:6
Organizational structure of Banks
 

Corporate Office, Zonal Offices, Regional Offices, Branches—Roles and Responsibilities at these levels—Functioning of support systems—Inspection Department (including Vigilance), Training Colleges, International Department (for guiding branches in respect of Forex), Development Departments

Delegation of Powers; Duties, Responsibilities, Power, Authority, Accountability

Unit-5
Teaching Hours:4
Customer Relation Management in Banks
 

CRM in Banks—Meaning and Definition of CRM-Objectives of CRM in Banks- CRM Development- Data Warehousing and Data Mining-Analytical Datamart-Relationship Marketing-Telemarketing-Call Centers-Feedback Services—Product versus customer centric

Unit-6
Teaching Hours:10
HRM in Banks
 

Fundamentals of HRM,  HRM In Banks- Structure and functions of HRD, Role of HR professional, Importance of Human capital in Banks

 

Training and development, attitude and soft skills development, role and impact of training

 

Career Crafting -- Career path planning and counseling, employee behavior, theories of motivation and their practical implications, role concepts and analysis, self development.,

 

Performance Management and appraisal systems; Reward / punishment and compensation systems, HRM and Information Technology, information and data management, knowledge management, Welfare Measures

 

Behavioral Dynamics in Banks; Person - Job Fit, Group Dynamics, Group

Problem Solving and effectiveness, Leadership and Team building, Change Management, Quality Circles in Banks, TQM, Six Sigma and other latest concepts applied in Banks

 

Knowledge management in Banks; Need for Knowledge Management Officer, Role in the Banks, HRM and Information Technology, Information and Database Management,

Text Books And Reference Books:

1. Bankers’ Handbook on Credit Management—Indian Institute of Banking and Finance

2. Commercial Bank Management—Kanhaiya Singh and Vinay Dutta, Book Centre.

3. Human Resource Management—Indian Institute of Banking and Finance

4. Banking Profitability and Performance Management—www.pwc.com

 

Essential Reading / Recommended Reading

1. Advanced Bank Management—Indian Institute of Banking and Finance

2. Indian Institute of Banking and Finance—Risk Management—mcmillan education 2016 Edition

3. Bank Management 1st Edition (English, Paperback, C. B. Gupta, T. D. Malhotra, C. Jeevanandam)-Sultan Chand & Sons

Evaluation Pattern

End Semester Exam (ESE)                                   :           50%

Mid Semester Exam (CIA-2)                               :           25%

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

Attendance                                                             :           05%

Total                                                    :       100%   

COP631 - STRATEGIC MANAGEMENT, ETHICS AND CORPORATE GOVERNANCE (2016 Batch)

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

Course Objectives/Course Description

 

Introduce to students the concepts of strategic management, and sensitize them to ethical norms in their professional functioning

Course Outcome

Explain the concepts of strategic management and be sensitive towards ethical issues

Unit-1
Teaching Hours:15
Introduction to Strategic Management
 

Concept of Strategy, Nature, Scope, Process and importance of Strategic Management, Formal Planning and Strategic Intent, Strategic Planning Process, Strategic Management Vs. Operational Management, Ethics in Strategic Management, Concept of Mission and Vision, Constituents of Corporate Mission, Goals, Objectives, Hierarchy of strategy

Unit-2
Teaching Hours:15
Strategy formulation
 

Concept and Approaches to Strategic Formulation, Developing Alternative Strategies, Types of Strategies, Strategy Activation, Policies, Environmental Scanning, SWOT analysis, Internal and External environmental analysis, Competition Analysis: Porter’s Five Forces Theory, Generic strategies, Competitive Advantage, Value chain analysis, Mckinesey’s 7s frame work, Balance Scorecard

Unit-3
Teaching Hours:10
Strategic Implementation and Control
 

Stability, Growth, Turnaround, Retrenchment, Diversification, vertical integration, Horizontal integration, Strategic alliance, merger and acquisition, Divestment, Business Portfolio analysis– BCG & GEC matrix, Strategic Choice, Strategic evaluation and control

Unit-4
Teaching Hours:10
Ethics and Business
 

Nature and scope of Ethics, Facts and value, Ethical subjectivism and Relativism, Moral Development, Ethics and Business, Application of Ethical theories in Business,  Ethical Issues in Functional areas of Business 

Unit-5
Teaching Hours:10
Corporate Governance
 

Origin and Development of Corporate governance, Theories underlying Corporate Governance Separation of ownership and control, Corporate Governance Mechanism, Emphasis on Corporate governance, Ethics and Governance, Process and Corporate Governance 

Text Books And Reference Books:

1.     Hill, Charles W L (2014): International Business, McGraw Hill Publication, 10th Edition

 

2. Varma, Sumati (2014): International Business, Pearson  

Essential Reading / Recommended Reading

1.     Joshi, Rakesh Mohan (2009): International Business, Oxford University Press India

2.     Rao, P Subba (2014): International Business, Himalaya Publishing House, 4th Edition

3.     Hill, Charles W L (2011): Global Business Today, 6th Edition, TMH

4.     Daniel and Radebaugh (2010): International Business, Pearson Education, 12th Edition

5.     Cherunilam, Francis (2011) International Business, PHI Learning Pvt Ltd, 5th Edition

Evaluation Pattern

End Semester Exam                                             :            50%

Mid Semester Exam (CIA-2)                               :           25%

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

Attendance                                                             :           05%

 

Total                                                                          :        100% 

COP632 - RISK MANAGEMENT (2016 Batch)

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

Course Objectives/Course Description

 

Describe the concept of risk, identification of risks and methods of evaluation classifying and mitigating risk

Course Outcome

Students would be able to understand, identify and evaluate risk in business

Unit-1
Teaching Hours:15
Identification, Classification and Evaluation of Risk
 

Upside and downside risks arising from internal and external sources and from different managerial decision,  Risks arising from international operations such as cultural differences and differences between legal system notes, Strategic and operational risks, Quantification of risk exposures and their expected values, taking account of likelihood, Risk map representation of risk exposures as a basis for reporting and analyzing risks, Enterprise risk management and its components, Risk mitigation including TARA- transfer, avoid, reduce, and accept, Gross and net risks, Assurance mapping and similar techniques for describing risks and their associated response, Evaluate senior management’s responsibility for the implementation of risk mangement strategies and internal controls, the control environments, Internal control, Risk register, Risk reports and stakeholder responses, Evaluate the ethical impact of risk, The identification of ethical dilemmas associated with risk management, Reputational risks associated with social and environmental impacts

Unit-2
Teaching Hours:15
Responses to strategic risk
 

Evaluate the tools and processes required for strategy implementation, Business unit performance and appraisal, including transfer pricing and taxation, reward systems and incentives, Non-financial measures and their interaction with financial measures, Risks of performance measurement, including the balanced scorecard (BSC),Lean system, Cost of quality, big data as a strategic resource, Dysfunctional behavior associated with measures of control and direction, The purpose and contents of information system strategies, and the need for strategy complementary to the corporate and individual business strategies, Evaluate ethical issues facing an organization and its employees, Ethical issues identified in CIMA code of ethics for professional accountants, Application of the CIMA code of ethics for professional accountants, The board’s responsibilities for the management of stakeholders’ interests, Evaluate risks associated with corporate governance, The separation of the roles of CEO and chairman, The role of non- executive directors, The roles of audit committee, remuneration committee, risk committee and nominations committee, Directors’ remuneration, The agency implications of salaries, bonuses, performance-related pay, executive share options   and benefits in kind

Unit-3
Teaching Hours:15
Internal Controls to manage risk
 

Evaluate control systems for organizational activates and resources, Application of control systems and related theory to the design of management accounting control system and information system in general, Control systems within functional areas of a business including HR, sales, purchase, treasury, distribution, IT, Identification of appropriate responsibility and control centers within the organization, Performance target setting, Performance appraisal and feedback, Cost of quality applied to the management accounting function and ‘getting things right first time’, Responses to risks in control system for management, Evaluate risk management strategies and internal controls, Minimizing the risk of fraud: fraud policy statement, effective recruitment polices and good internal controls, such as approval procedures and separation of functions, The risk manager role as distinct from that of internal auditor, Purposes of internal control: the achievements of an entity’s objectives, effectiveness and efficiency of operation, Identifying and evaluating control weaknesses, Identifying and evaluating compliance failure, Operational features of internal control systems. Including embedding such systems in a company’s operations, responsiveness to evolving risks and timely reporting to management, The pervasive nature of maintaining the internal control system, Disaster recovery, Evaluate the purposes and process of audit in the context of internal control systems, Forms of internal audit: compliance audit, fraud investigation, value for money audit/management audit, Social and environmental audit, Operation of internal audit, the assessment of audit risk and the process of analytical review, including different types of benchmarking, their use and limitation,  Effective internal audit: independence, staffing and resourcing, organizational remit, The preparation and interpretation of internal audit report

Unit-4
Teaching Hours:15
Managing risks associated with cash flows
 

Evaluate financial risks facing an organization, Sources of financial risk associated with international operations. Transaction, translation, economic and political risk. Quantification of risk exposures, their sensitivities to changes in external conditions and their expected values, Exposures to interest rate risk, Evaluate alternative risk management tools, Exchange rate theory and the impact of differential inflation rates on forecast exchange rates, Theory and forecasting of exchange rates (e.g. Interest rate parity, Purchasing power parity and the fisher effect),  Value at risk, Minimizing political risk,  Response to economic transaction risks, Operation and features of the more common instruments for managing interests rate risk: swaps, forward rate agreements, future and options, Techniques for combining options in order to achieve a specific risk profile: caps, collars and floors, Internal hedging techniques, Operation and features of the more common instruments for managing currency risk: swaps, forward contracts, money market hedges, futures and options

Text Books And Reference Books:

1.     Joshi, Rakesh Mohan (2009): International Business, Oxford University Press India

2.     Rao, P Subba (2014): International Business, Himalaya Publishing House, 4th Edition

3.     Hill, Charles W L (2011): Global Business Today, 6th Edition, TMH

4.     Daniel and Radebaugh (2010): International Business, Pearson Education, 12th Edition

Essential Reading / Recommended Reading

Cherunilam, Francis (2011) International Business, PHI Learning Pvt Ltd, 5th Edition

Evaluation Pattern

End Semester Exam                                             :            50%

Mid Semester Exam (CIA-2)                               :           25%

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

Attendance                                                             :           05%

 

 

Total                                                                          :        100% 

COP633 - TAXATION - II (2016 Batch)

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

Course Objectives/Course Description

 

Basic understanding of GST and specific indirect taxation laws of India

Course Outcome

1.     Understand the structure and fundamental principles of Indirect taxation

2.     Discuss  the concept of GST

3.     Identify situations where input tax credit is available

4.     Appreciate  the role of GST

5.     Apply the transitional provisions from VAT to GST

6.     Analyze taxation issues as they apply to businesses in India

 

Unit-1
Teaching Hours:8
Introduction
 

Basic overview of Indirect Taxes & GST,  Relevant definitions,  Goods and Services Tax (GST) Law as contained in the Central Goods and Services Tax (CGST) Act, 2017 and Integrated Goods and Services Tax (IGST) Act, 2017, Constitutional aspects, GST Council, Goods, Services, Business, Person, Reverse Charge; Composite supply, Works contract; Types of GST

Unit-2
Teaching Hours:8
Chargeability
 

Levy and collection of CGST and IGST – Application of CGST/IGST law; Concept of supply including composite and mixed supplies, inter-State supply, intra-State, Place of Supply, Time and value of Supply, exemptions; Small Taxable persons; Composition levy. Composition Rules and Conditions

Unit-3
Teaching Hours:8
Valuation
 

Classification of Goods and Services; Consideration and Valuation Rules; Simple problems on Determination of taxable value of supply. Accounting Entries

Unit-4
Teaching Hours:8
Input Tax Credit
 

Input Tax definition; Conditions; Restrictions; Documents; Manner of Availing Input credit; ITC used in exempted and taxable supplies; Input service distributor; Simple problems

Unit-5
Teaching Hours:5
GST Liability
 

Time and Value of Supply of Goods and Services; Invoicing, Comprehensive problems on determination of net GST Liability

Unit-6
Teaching Hours:5
Miscellaneous
 

Procedures under GST – All procedures including registration, tax invoice, credit and debit notes, electronic way bill, accounts and records, returns, payment of tax including reverse charge, refund, Filing of returns; Powers of GST officer; Penalties, Impact of GST on various industries

Unit-7
Teaching Hours:5
Customs
 

Introduction to customs law including Constitutional aspects, Levy of and exemptions from customs duties, Types of customs duties

Import and Export Procedures

Unit-8
Teaching Hours:5
Transition Provisions
 

Procedures for carry forward of Input tax credit, Procedures in relation to Closing Stock, Procedures for Incomplete transactions and Other Transitional Procedures

Unit-9
Teaching Hours:5
International Taxation
 

Double taxation

 

Transfer pricing

Text Books And Reference Books:

1.     CGST Act, IGST Act, GST Rules – Source : http://www.cbec.gov.in/htdocs-cbec/gst/index

2.     GST Ready Reckoner – Taxmann Publication

 

Essential Reading / Recommended Reading

Students Guide to Income Tax – T.N.Manoharan – Snowwhite publication

Evaluation Pattern

End Semester Exam                                             :            50%

Mid Semester Exam (CIA-2)                               :           25%

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

Attendance                                                             :           05%

 

 

Total                                                                          :        100% 

COP641A - STRATEGIC FINANCIAL MANAGEMENT (2016 Batch)

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

Course Objectives/Course Description

 

This subject deals with Corporate Valuation, Mergers and Acquisitions. Students are taught the concepts of corporate valuation, corporate restructuring, shareholder value creation and financial engineering. Approaches to Value Based Management and different forms of corporate restructuring are discussed. Students are also trained to value Mergers and Acquisitions.

Course Outcome

On completing the course, students will be able to: 

1.     Explain the concepts of corporate valuation, corporate restructuring, shareholder value creation and financial engineering

2.     Discuss various approaches to measure and practice value based management

3.     Carry out corporate valuation

4.     Apply the valuation techniques to mergers and acquisitions assessment and decision-making

5.     Identify an appropriate framework for shareholders value analysis

6.     Analyze real-world cases in mergers and acquisitions

 

Unit-1
Teaching Hours:8
Strategic Financial Management
 

Introduction, Constituents, Financial planning, Capital allocation and Corporate strategy, Capital Structure and Firm Value, Dividend Policy and Firm value

Unit-2
Teaching Hours:10
Corporate Valuation
 

Introduction, Approaches - Adjusted Book Value Approach, Stock and Debt Approach, Comparable Companies Approach, Discounted Cash Flow Approach - Concept of Free Cash Flow to the Firm, Two and Three Stage Valuation Models, Valuation of Physical Assets, Valuation of Intangible Assets

Unit-3
Teaching Hours:10
Value Metrics
 

Shareholder value creation - Traditional and modern approaches, Value drivers, Approaches to Value Based Management - Marakon Approach, Alcar Approach, Mc Kinsey Approach, Economic Value Added Approach, BCG HOLT Approach, Metrics for Measurement of Performance, Executive Compensation and Value Creation, Employee Stock Option Plans

Unit-4
Teaching Hours:10
Corporate Restructuring
 

Introduction, Forms of corporate restructuring - Spin off, Split off, Split up, Leveraged Buyout, Divestiture and other forms of corporate restructuring

Unit-5
Teaching Hours:15
Mergers and Acquisitions
 

Definition, Types, Motives, Merger process, Mechanics of Merger - Legal, Accounting and Tax, Valuation of Mergers and Acquisitions, Financing of Merger and settlement, Takeovers

Unit-6
Teaching Hours:7
Challenges in Strategic Financial Management
 

Financial Management in Knowledge Intensive Companies and Public Sector Companies, Financial Management in Sick Units, Financial Innovations and Financial Engineering - Overview, Scope, Tools of Financial Engineering, Financial Engineering versus Financial Analysis

Text Books And Reference Books:

1.     Chandra Prasanna. (2014) Strategic Financial Management, 1st edition, Tata McGraw Hill

2.     Tim Koller. (2010) Valuation: Measuring and Managing the Value of Companies, 5th edition, McKinsey and Company Inc.

Essential Reading / Recommended Reading

1.     David Frykman. (2010) The Financial Times Guide to Corporate Valuation, 2nd edition, Prentice Hall

2.     Robert. F. Bruner. (2004) Applied Mergers and Acquisitions, 3rd edition, Wiley

3.     Samuel C Weaver and Fred Weston J. (2010) Mergers and Acquisitions, 1st edition, Tata Mcgraw Hill

4.     Chandra Prasanna. (2011) Corporate Valuation and Creation, 1st edition, Tata McGraw Hill

5.     Andrew J. Sherman and Milledge A. Hart. (2009) Mergers and Acquisitions from A-Z, 2nd edition, Tata McGraw Hill

Evaluation Pattern

End Semester Examination (ESE)                                          :           50%

Mid Semester Examination (CIA-2)                                      :           25%

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

Attendance                                                                             :           05%

Total                                                   :          100%   

COP642A - INTERNATIONAL FINANCIAL MANAGEMENT (2016 Batch)

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

Course Objectives/Course Description

 

This course intends to provide an overview of the international finance including forex markets, risks and various avenues

Course Outcome

On completing the course students will be able to:

1.     Discuss about foreign exchange markets and international financial markets

2.     Explain the various instruments traded in forex markets

3.     Analyze international investment avenues

4.     Analyze foreign exchange risks and risk management strategies

5.     Evaluate and manage foreign exchange risk exposure

 

Unit-1
Teaching Hours:10
International Financial Environment
 

Financial Management in a Global Context, Recent Changes in Global Financial Markets, International Monetary System, Foreign exchange reserves, Balance of payments, Balance of Trade, Bilateral and multilateral agreements relating to financial transactions, Flow of funds internationally through FDI and FII, Govt Policies regarding FII & FDI, Integration of global developments with the changing business environment in India

Unit-2
Teaching Hours:10
Foreign Exchange Markets
 

Foreign Exchange Market Structure of the Foreign Exchange Market, Types of Transactions and Settlements, Exchange Rate Quotations and Arbitrage

Unit-3
Teaching Hours:10
Managing Foreign Exchange Risk
 

The Concept of Hedging and Speculation, Currency Forwards, Currency Futures, Currency Options, Currency swaps

Unit-4
Teaching Hours:10
Foreign Exchange Rate Determination
 

Discussion on devaluation of Rupee, Theories of Exchange Rate Determination, Fundamental International Parity Conditions, Purchasing Power and Interest Rate Parity, Fisher Effect and International Fischer Effect

Unit-5
Teaching Hours:10
Corporate Exposure Management
 

The Risk Management Process, Exposure Management, Transactions Exposure, Operations Exposure, Interest Rate Exposure, Financial Swaps and Credit Derivatives 

Unit-6
Teaching Hours:10
International Sources of Finance
 

Bond Financing, Loan Financing, Equity Financing (GDR and ADR), International working capital management, Analysis of International Capital Budgeting, Cost of Capital of a Foreign Investment, Issues in Overseas Funding Choices

Text Books And Reference Books:

1.     Shapiro, Allen C., Multinational Financial Management, New Delhi, Prentice Hall India Pvt. Ltd.

2.     Apte P.G., Multinational Financial Management, New Delhi, Tata McGraw Hill

3.     Seth A.K., International Financial Management, New Delhi, Galgotia Publishing Company

Essential Reading / Recommended Reading

1.     Levi, Maurice, International Finance, New York, McGraw Hill Inc.

2.     Eiteman, David K., Arthur Stonehill and Michael H. Moffett, Multinational Business Finance

Evaluation Pattern

End Semester Examination (ESE)                                          :           50%

Mid Semester Examination (CIA-2)                                      :           25%

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

Attendance                                                                             :           05%

Total                                                   :          100%   

COP681A - RESEARCH PROJECT (2016 Batch)

Total Teaching Hours for Semester:0
No of Lecture Hours/Week:0
Max Marks:100
Credits:4

Course Objectives/Course Description

 

The student conducts research on a self-chosen subject in the field of finance and accounts. The student participates in the research group under the supervising faculty member and writes a research report.

Course Outcome

1.Toprovide students with an opportunity to study in-depth, a topic area of interest.
2.To provide students with the experience of completing a significant research paper in an intellectually independent and largely self-directed  fashion.
3.To develop students’ skills of critical inquiry and ability to write an academic paper that demonstrates  an in-depth understanding of an area of research.

 

Unit-1
Teaching Hours:0
Research Project
 

It will be starting from 5th semester and the viva voce will be schedule in the 6th semester. It is a 4 credit course and exam  is for total of 100 marks. This research work has to be conducted as a team of 3 students together.

 

Text Books And Reference Books:

NA

Essential Reading / Recommended Reading

NA

Evaluation Pattern

50 marks: PROJECT REPORT

50 marks: Presentation+VIVA VOCE