Syllabus for
Bachelor of Commerce
Academic Year  (2023)

Course Description

Entrepreneurship is not just about start-ups: it is a topic that is rapidly growing in importance in government policy and in the behavior of established firms. The course provides students with an understanding of the role and personality of the entrepreneur, and a range of skills aimed at successful planning of entrepreneurial ventures. Material covered includes fostering creativity and open-mindedness, knowledge acquisition and management, innovation systems, screening and evaluating new venture concepts, market evaluation and developing a marketing plan, legal Issues Including intellectual property, preparation of venture budgets, and raising finance. The major piece of assessment is the writing of a comprehensive business plan for a new venture.

Evolution, Characteristics, Nature, Types, Functions of Entrepreneur - Distinction between an Entrepreneur and a Manager, Concept, Growth of Entrepreneurship in India, Role of Entrepreneurship in Economic Development. Emerging trends of contemporary entrepreneurship, Changing demands, unemployment, changing demographics, ease of entry in the informal sector.

Steps in the Entrepreneurial Process: Generating Ideas, Opportunity Identification, Business concepts, Resources (Financial, Physical and Human), Implementing and managing the venture, Harvesting the venture, Design Thinking, Systems Thinking, Agile thinking and Lean thinking Blue Ocean Strategy, Role and relevance of mentors, Incubation cell, Methods of brainstorming ideas.

Creativity, Principles of creativity, Source of New Idea, Ideas into Opportunities. Creative Problem Solving: Heuristics, Brainstorming, Synectics, Value Analysis Innovation and Entrepreneurship: Profits and Innovation, Principles of Innovation, Disruptive, Incremental and Open innovations, Nurturing and Managing Innovation, Globalization, Concept and Models of Innovation, Methods of protecting Innovation and creativity, Significance of Intellectual Property Rights, Patents & Copy right, Business Model Canvas, and Lean Management.

Essentials of Business Ownership: Types of ventures, Risk and Benefits, Market Research (venture opportunity screening), Feasibility Analysis, Introduction to the Business Plan, Developing the Business Model for starting a new venture, E-Commerce and Growing the Venture: The Internet and its impact on venture development, Approaches to E-Commerce, Strategies for E-Commerce Success. The nature of international entrepreneurship and their importance.

Different sources of financing for start-ups, stages of financing involve in start-ups, advantages and disadvantages of the different sources of financing, mezzanine finance, Specific financial assistance from government and financial institutions to promote entrepreneurship, Venture Valuation Methods.

2.       Kuratko, Donald F. Entrepreneurship: (2010)Theory, Process, Practice 9th Edition. Mason, Ohio: South-Western Cengage Learning.

Course Description:

The course covers various aspects of The Companies Act, 2013 relating to the formation of companies, documentation of companies, types of capital, issue of shares, transfer and transmission of shares, management of the company, statutory meetings and provision relating to meetings, winding up of a company and other latest amendments of the Act. As a prerequisite, students should have basic knowledge about different organisational structures and also the concept of a Company (Public and Private).

Course Learning Objective:

●        To impart students the basic knowledge of the regulatory framework of companies with reference to various provisions of Companies Act 2013there under including case laws.

●        To familiarize the students with the various documents related to companies.

●        To teach about company’s meetings, and audit process

●        To acquaint the students with the process of winding up a company.

Level of Knowledge: Conceptual

Jurisprudence of Company Law, Company and its Characteristics; types of companies including one-person company, small company and dormant company; association not for profit; illegal association and Limited Liability Partnership (LLP); Concepts of corporate veil, Circumstance of lifting a corporate veil; Doctrine of Ultra Vires; formation of company and LLP, on-line filing of documents, promoters, their legal position, pre-incorporation contract; on-line registration of a company.

Level of Knowledge: Conceptual

Memorandum of association and its contents; Articles of association and its contents; prospectus and its types; Misstatement inprospectus; Types of issue of shares for Public and Private companies, allotment and forfeiture of share, Transfer and Transmissionof shares; Member and their rights; Doctrine of constructive notice and indoor management.

Level of Knowledge: Conceptual

Management: Director and its Classification including Women directors, Independent director, Small shareholder’s director; Disqualifications, Director Identification Number (DIN); Their appointment; Legal positions, powers and duties; removal of directors; Key Managerial Personnel.

Meetings: Meetings of shareholders and board; Types of meeting, convening and conduct of meetings, Quorum, Agenda, proxyforms, Minutes book and Voting Methods including postal ballot, Circular Resolution, e-voting; Committees of Board of Directors -Audit Committee, Nomination and Remuneration Committee, Stakeholders Relationship Committee, Corporate Social Responsibility Committee, Grievance Redressal Committee.

Level of Knowledge: Conceptual

Dividends, Accounts, Audit: Provisions relating to payment of Dividend, Provisions relating to Books of Account, IEPF with relation to Dividends; Secretarial Audit and report; Board’s Report.

Level of Knowledge: Conceptual

Winding up - Meaning, Types, Procedure, Payment of Liabilities in the event of Winding up, Role of Official Liquidator; Administration of Company Law [including National Company Law Tribunal (NCLT), National Company Law Appellate Tribunal (NCLAT), Special Courts.

2.      MC Kuchhal.(2013) Modern Indian Company Law. Delhi:ShriMahavir Book Depot (Publishers)

3.      GK Kapoor and Sanjay Dhamija. (2014) Company Law. Delhi. Bharat Law House

4.      Anil Kumar. (2013) CorporateLaw.Delhi: Indian Book House

5.      ReenaChadha and SumantChadha (2014).CorporateLaws.Delhi: Scholar Tech Press

6.      Avtar Singh.(2014) Introduction to Company Law.Eastern Book Company

 1.      Company Law Study Material – Institute of Company Secretaries of India

2.      MC Kuchhal.(2013) Modern Indian Company Law. Delhi:ShriMahavir Book Depot (Publishers)

3.      GK Kapoor and Sanjay Dhamija. (2014) Company Law. Delhi. Bharat Law House

4.      Anil Kumar. (2013) CorporateLaw.Delhi: Indian Book House

5.      ReenaChadha and SumantChadha (2014).CorporateLaws.Delhi: Scholar Tech Press

6.      Avtar Singh.(2014) Introduction to Company Law.Eastern Book Company

Course Description:

This course provides a comprehensive understanding of corporate accounting practices and the presentation of financial statements as per legal requirements in the organisations. It provides an overview of the corporate practice in maintaining the books as per accounting standards, especially in company final accounts, underwriting of shares and debentures, valuation of goodwill and shares etc.

Level of Knowledge – Conceptual

Introduction – Meaning of underwriting – Underwriting commission – Types of underwriting – Marked and Unmarked applications – Calculation of underwriters liability– Journal Entries in the books of company on underwriters liability.

Level of Knowledge – Conceptual

Framework for preparation and presentation of Financial Statements – Compliance with Accounting standards- Form and contents of Statement of Profit or Loss and Balance Sheet as per SCHEDULE III (Division ii) – General Instructions for preparation of Statement of Profit and Loss and Balance Sheet – Disposal of company profits – dividend tax deducted at source -Declaration of dividends out of reserves-Transfer to Reserves etc., excluding calculation of managerial remuneration.

Level of Knowledge – Conceptual

Meaning of debentures – Types of debentures - Redemption of debentures- Methods of redemption – problems on conversion method -problems on buying own debentures from open market (including ex-interest and cum interest quotations) – problems on redemption using sinking fund method

Level of Knowledge - Basic

Valuation of Goodwill – Meaning of Goodwill – Need for Valuation of Goodwill – Factors Affecting Valuation of Goodwill – Methods of Valuation – Average Profit Method – Super Profit Method – Annuity Method-Capitalization Method-Valuation of Shares – Need for Valuation –Factors Affecting valuation of Shares- Net Asset Method – Yield Method – Fair Value-Practical Problems

Level of Knowledge - Conceptual

Meaning – Calculation of Profit with the help of Time –Sales – Weighted Ratio’s- Ascertainment of Profit or Loss Prior to Incorporation-Problems related to Trading and Profit and Loss Accounts based on sales ratios, time ratios and weighted ratios.

1.  S. Anil Kumar, B. Mariyappa and V. Rajesh Kumar (2017) Corporate Accounting (1^St Edition). Mumbai: Himalayan Publishing House.

2. M.C. Shukla, T.S. Grewal & S.C. Gupta (2016) Advanced Accountancy. New Delhi: S. Chand & Company Ltd.

3. R.L. Gupta & M. Radhaswamy (2014), Advanced Accountancy. New Delhi: S Chand & Sons.

4. Dr. Maheshwari S.N & Dr. Maheshwari S.K, Advanced Accountancy, (2017), Vol.1, Vol.-2.New Delhi: Vikas Publishing House Pvt. Ltd.

Course Description

The paper is offered to provide wide knowledge of the financial system and services available in India. It also equips students with a sound understanding of the Financial Markets. As a prerequisite, students should be familiar with the conceptual understanding of the financial system in the economy. It helps to learn different financial services and products. The students will also learn how the financial services firm’s works and the innovative products and services offered by them.

Level of Knowledge: Basic and Conceptual

Financial System, Financial Assets, Financial Intermediaries, Financial Markets, Classification, Components of Financial Market, Formal and Informal Financial Sectors, Financial Instruments, Multiplicity of Financial Instruments, New Financial Instruments. Key Elements of well-functioning Financial System, Financial Sector Reforms: Narasimham Committee Report 1991and 1998. Indicators of Financial Development.

Level of Knowledge: Basic and Conceptual

Definition, Money Market and Capital Market and their Features, Objectives, Features of a Developed Money Market, Importance of Money Market, Composition of Money Market, Money Market Instruments, Structure of Indian Money Market, Features of Indian Money Market, Call Money Market, Recent Developments, the role of RBI and Commercial Banks in the Indian Money market - The Impact of credit policy of RBI on financial markets, Inflation index, WPI & CPI

Level of Knowledge: Basic and Conceptual

Capital markets- meaning; Classification of the capital market; growth of stock exchange, stockbrokers, functions of the stock exchange, Margin trading, Forward trading, Sensex, Nifty, OTCEI (over the counter exchange of India), Depositories, SEBI as capital market regulator - Objectives, Functions, Powers, Organization, SEBI and government, SEBI guidelines on primary markets, secondary markets, book building, buyback of shares. Derivatives in India- Introduction to Financial and Commodity Derivatives.

Level of Knowledge: Conceptual

Meaning-features of financial services-Classification-scope-Fund-Based Activities-Non-fund-based Activities- Modern Activities  -Sources of Revenue- causes of Financial  Innovation – Financial  Services and  promotions of Industries – Innovation in finance – Fintech  – Insuretech – Regtech - Treds Platform- Distributed Ledger Technology/Artificial Intelligence in financial service – Regulatory Sandbox of RBI and IRDAI  - Automated wealth management/Robo- advisors- Challenges Facing the Financial  Service  sector-Present  Scenario. NBFC’s in India- Functions and Role.

Level of Knowledge: Conceptual

Definition- origin merchant  banking  in  India-merchant  banks  and  commercial  banks –services of merchant banks-qualities  required  of  merchant  bankers –merchant  bankers  as  lead  managers-guidelines-merchant  bankers  commission –Scope of Merchant  Banking in India – Prohibition of  Fraudulent  and Unfair  Trade Practices Relating to the Securities-Market regulation- Prohibition  on  Dealing /Communicating/Counselling  on Matters  Relating to Insider Trading- Issue of capital and Disclosure  Requirements  Regulations  -  SEBI  issue and Listing of Debt Securities  Regulation (Last amendment)

Level of Knowledge: Conceptual

Concept - Meaning-Features- Activities of VC Funds- Scope of Venture capital - Importance-Origin-Initiative in India - Venture capital Guidelines - Methods of Venture Financing - Factoring-Meaning - Modus operandi-Terms and conditions-Functions-Types of factoring- Factoring vs Discounting - Cost of factoring-Benefits – Factoring in India-International Factoring. Securitisation of Debt. Credit Rating in India. Credit Rating agencies in India.

2.       M Y Khan (2017).  Financial services. India:  Tata McGraw-Hill Education India

Course Description

This paper is offered as a core paper in the third semester. It develops and creates cost consciousness among the students and prepares students for careers in the areas of costing. Students will be aware of various aspects of cost, cost classification and also decision making skills in terms of cost benefit and profit. As a prerequisite, students should have a basic knowledge about the concepts relating to cost, costing, and cost accounting.

Level of Knowledge: Conceptual and Analytical

Meaning, objectives and advantages of cost accounting; Difference between cost accounting and financial accounting; Cost concepts and classifications; Elements of cost; Installation of a Costing system; Format of Cost Sheet - Tenders and Quotations (Problems on above).

Level of Knowledge: Conceptual and Analytical

(a)   Materials: Material/inventory control techniques. Accounting and control of purchases, storage and issue of materials. Materials Stock Level, Methods of pricing of materials issues — FIFO, LIFO, Simple and Weighted Average methods.

(b)   Labour: Accounting and Control of labour cost; time keeping and time booking. Concept and treatment of idle time, over time, labour turnover and fringe benefits. Methods of wage payment and the Incentive schemes- Halsey and Rowan only

Level of Knowledge: Conceptual and Analytical

Collections and Classification of Overheads - Allocation & Apportionment – Primary Distribution - Secondary Distribution - Reapportionment of Service Department Costs to Production Departments (Simultaneous Equation Method only); absorption of Overheads and Computation of Machine Hour Rate.

Level of Knowledge: Conceptual and Analytical

(a)   Job and Batch Costing - Meaning - Features of Job Costing - Types of Job Costing - Preparation of Job Cost Sheet - Batch Costing – Meaning - Its Application

(b)   Contract Costing -  Definition - Difference between Job Costing and Contract Costing - Contract Ledger - Ascertainment of Profit/Loss on Contract – Work In Progress and Balance Sheet - Cost Plus and Estimated Contracts

Level of Knowledge: Conceptual and Analytical

(a)   Process Costing - Normal Loss - Abnormal Loss/gain - (Including Inter-Process Profit and Equivalent Production) Preparation of Process Accounts and Joint and By-Products (theory only).

(b)   Operating Costing – Concept - Features - Performa of Operating Costing and Problems on Transport Costing Only

Level of Knowledge: Conceptual and Analytical

Target Costing, Life cycle Costing, Activity based Costing (including simple problems), Transfer pricing and Throughput Accounting – Theory of Constraint

2.      Arora M. N.(2016).Methods and Techniques of  Cost Accounting(4th ed.). India: Himalaya Publishing House.

Course Description

This paper aims to develop conceptual knowledge on the overview of marketing and understanding on Segmentation, Targeting and positioning approach. Importance of branding is to familiarize concepts of developing a brand as these days’ marketers feel the need to strongly position their brands in the mind of the consumers. The course also aims to provide better understanding on how marketing communication plays an important role in business. Rapid transformation in communication & information technology and need for higher level of customer orientation have made sales and distribution management extremely important which can be understood in par with marketing concept. Using real-world applications in the marketing domain, this course will help the student community to understand the tools and strategies used to make data-driven decisions for smooth marketing function.

Course learning Objectives

• To understand and appreciate the concept of marketing in theory and practice
• To understand and apply the STP of marketing (segmentation, targeting, positioning
• To have an elementary knowledge on customer satisfaction, loyalty and value chain concept
• To understand the role and scope of brands, brand equity and brand positioning
• Understanding the concept of sales management and the roles and responsibilities of salesmanship to explore the service marketing domain.

Level of Knowledge: Basic 

Defining Marketing in 21st Century – Importance – Scope – Marketing Mix. Issues and challenges in marketing in India-marketing for social cause. Building customer satisfaction, value, loyalty, retention.

Marketing strategy-types.Levels of Market Segmentation – Segmenting Consumer Markets – Bases for Segmenting Business Markets – Market Targeting – Case Study. Role & Scope of Brands – Brand Equity – Devising a Branding Strategy – Brand Positioning – Developing & Communicating a Positioning Strategy – Writing Positioning Statement – Differentiation Strategies – Case Study. Value position and USP.

Salesmanship: Meaning, Definition, Characteristics, Concept, Kinds, Nature, Evolution, and Psychology in Selling, Functions and Importance.Service Marketing Applications in Marketing of Financial Services- Need and scope - Regulating frame work of financial services Marketing of hospitality hospital, tourism and the regulatory frame work.

Marketing communication process-Promotional tools-factors in setting marketing communication  mix-measuring  communication  results-AIDA-DAGMAR.Integrated Marketing Communications (IMC).Ethics and social responsibility in IMC campaigns.

Introduction-Meaning of Marketing Research- Characteristics-Types-scope- Marketing Research process-Mystery marketing an overview. Introduction to Big data-Content marketing communities-Conversion rate optimization-Internet of Things (IoT) marketing applications-Mobile marketing-Paid search marketing- e commerce.

Marketing Analytics as an enabler of Marketing Strategy- Pricing and Revenue Management- Point-of-sale Data- Assortment Optimization- shelf-space optimization- Market Basket Analysis- Marketing Budget  Optimization  across  Channels-  Future  of  Marketing Analytics.

1.  Kotler, P. and Keller, K. (2012).Marketing management.Boston, Mass.: Prentice Hall/Pearson.
2. Clow, K., &Baack, D. (2012).Cases in marketing management.Thousand Oaks, Calif.: SAGE.

Students shall undertake 30 hours’ project work with any registered NGO across the country during summer vacation, at the end of the second semester. A project report in the prescribed format shall be submitted in the beginning of the third semester. Assessment will be based on evaluation of report. The project carries two credits that will be included in the third semester marks card.

Tenure: 20 May 2023 - 5 July 2023

Evaluation: 50 marks, which will be converted into 2 credits

*

 Report submission and viva will be evaluated for 50 marks

Course Description

This course is framed to help young adults (aged 18-26) develop healthy food habits, understand their bodies and that of the opposite gender, and improve their attitudes towards their health (physical and mental), hygiene, sexual and reproductive health; and become responsible social citizens and develop digital behaviours.

Healthy Eating Plate – Eating Disorders & its Types – Mental Disorders & its Types, Stress – Sleep – Signs of Suicide, Gatekeeper Training, First Aid, Fire and Safety, and CPR (Cardiopulmonary resuscitation)

Relationships between family and friends – types of friend circles, the importance of choosing the right friendships – Differences between Love-Lust-Infactuation – Gender Identity – LGBTQ – Dating – Consent – Personal skills (communication in relationships, negotiation, decision-making, art of listening), boundary setting, Domestic Violence, and Positive Parenting and Family Education Programs (Session for the parents), Counseling and Mentoring

The reproductive system of both girls and boys – Body Positivity – Menstrual Cycle – Safe sex – Recognize Boundaries – STI’S – Contraception – Teen Pregnancies – Making smart sexual decisions – sexual harassment issues – pornography addiction–Hookup Culture.

ATOD (Alcohol, Tobacco, and Other Drugs) - Types & Way of Intake & Effect on the Body – E-cigarette/Vaping – Illegal Drugs & Substance abuse/OTC (Over The Counter) - Early Detection

By: Erika Moen and Matthew Nolan

2.      The Complete Book of Sex Education

By: Dr. Rajan Bhonsle

3.      You Can Do It: Health, wellness, and healthy living for those who have tried everything else

By: Jasinda Wilder

4.      High: Everything You Want to Know About Drugs, Alcohol, and Addiction

By: David Sheff

5.      Essentials of medical pharmacology

By: KD Tripathi

Course Description

This is an introductory course that provides required knowledge about programming. The course covers problem solving techniques and logic building using tools like flowchart and algorithm.  This course also introduces the basic concepts of C programming language. Course includes a few exercises to make sure the student has not only gained the knowledge but can also apply and execute it.

Course Objectives​

This course will help the learner to

·       Understand the various number systems and their representation.

·       Analyze real life problem statements to enhance problem solving skills using flowchart and algorithm

·       Develop a program that is the foundation of any programming language

 Introduction, Basic block diagram and functions of various components of computer, Concept of Hardware and Software, Types of software, Compiler and Interpreter.

Basic Difference between Procedure Oriented Language and Object Oriented Language, Concepts of Machine level, Assembly level and High level programming, Flow charts and Algorithms.

Features of C language, structure of C program, comments, header files, data types, constants and variables, operators, expressions, evaluation of expressions, type conversion, precedence and associativity, I/O function.

Concept of array, One and Two dimensional arrays, declaration and initialization of arrays, String, String storage, Built-in string functions.

Simple statements, Decision making statements, Looping statements, Nesting of control structures, break and continue statement, goto statement.

2. Balagurusamy E., Programming in ANSI C, 6th Edition, Tata McGraw-Hill,2012.

3. Deitel H M and Deitel P J, C - How to Program, 5th Edition, Prentice-Hall, 2006.

The power of Excel goes beyond working with numbers and formulas. Automating the working of Excel is a much sought after skill for today’s smart working needs. The course is designed for any student who possesses working knowledge in MS Excel.

Course Objectives​

 This course will help the learner to

• Understand the various advanced formulas of Excel. 

• Analyze on macro recorder versus VBA.

• Develop a VBA program that is the foundation of any programming language

• Develop the real-world Macro/VBA projects from beginning to end.

Prerequisites

• Basic Excel Knowledge is a strict prerequisite for this course.

Templates, Efficiency, and Risk (Standard Deviation, Variance, and Coefficient of Variation), Data Validation; *Functions and Power functions, Array Formulae (Frequency Distribution, mode.mutt, mode.sngl), Tables, Advanced Range Names, What-if-analysis: Goal-seek, Data tables, and Scenario Manager; Data analysis ToolPak: Descriptive Statistics, Moving averages, Histogram, Covariance, correlation, and Regression analysis (only for projection); solver add- in. Problem Solving using Solver (optimal product mix, workforce scheduling, transportation, capital budgeting, financial planning), Integrating excel with other tools: MS word, outlook, PowerPoint, Access, Power BI.

Index and Match, Offset, Dynamic Charting, Database functions, Text functions, and Error functions: IfError, IsError, Aggregate, Circular Reference, Formula Auditing, Floating-Point Errors, Form Controls (Button, Combo, Check box, Spinner, List, Option), Visual Basic (only basic). Recording Macros, Absolute and relative macros, editing macros, Use of spinner buttons and command buttons; Sub Procedure, Function Procedure (creating New Functions); Working with Loops: Do_while loop, For_Next loop; Creating User Forms: Message Box, Input Box; If_Then_Else.

Conditional Formatting, Charts that Inspire (Waterfall, Column, Line, Combo, Thermometer, Scatter, Histogram) Slicers, Sparklines, Graphics Tricks and Techniques, Worksheet Automation using Macros: Absolute and relative macros, editing macros, Creating new functions using macros, Use of spinner buttons and command buttons.

Develop a macro - Recording The Macro - Examining The Macro - Saving Workbooks That Contain Macros - Format worksheets using macros - Perform calculations

1. Excel 2016 Power Programming with VBA, Michael Alexander, Dick Kusleika, Wiley. Financial Analysis and Modelling Using Excel and VBA, Chandan Sengupta, Second Edition, Wiley Student Edition.

1. MS Excel 2016, Data Analysis & Business Modelling, Wayne Winston, PHI.

Course Description:

Basic proficiency in Excel has become a prerequisite skill in most of the organizations. This course intends to make the students familiar with the basics of Microsoft excel.  The course introduces the students to financial and statistical analysis, further the course also deals with practical application of Microsoft excel in day to day business activities.  As a prerequisite, the students should have basic knowledge about computers and MS Office.

Spreadsheets - Workbook - Cell Referencing, Cell Addressing, File Menu; Home Menu, Conditional Formatting, Formatting as a Table, Cell Styles, AutoSum, Sort and Filter; Insert Menu, Inserting Tables and Pivot Tables, Smart Arts, Charts;   Page Layout, Review and View Menus; Converting Text to Columns, Removing Duplicates, Data Validation, Grouping and Ungrouping.

Financial Functions: Depreciation (DB, DDB, VDB), Simple Interest (PMT, NPER, INTRATE) - Present Value, Net Present Value, Future Value ( PV, NPV, FV) - Internal Rate of Return (IRR, MIRR); Logical Functions: AND, OR,NOT, IF, TRUE; Text Functions: UPPER, LOWER, LEFT, RIGHT, TRIM, T, TEXT, LEN, DOLLAR, EXACT; Practical exercises based on Financial, Logical and Text functions.

Statistical Functions: Mean, Median, Mode, Standard Deviation, Correlation, Skewness, F Test, Z Test, Chi-Square Analysis; Date & Time Functions: DATE, DATEVALUE, DAY, DAYS360, NOW, TIME, TIMEVALUE, WORKDAY, WEEKDAY, YEAR; Lookup and Reference Functions: HLOOKUP, VLOOKUP, TRANSPOSE, GETPIVOTDATA, HYPERLINK; Practical Exercises based on Statistical, Date & Time, Lookup and Reference functions.

Ratio Analysis, Cash Flow Statement, Payroll Processing, Marketing, Sales and Advertising Data Analytics, Social Media Marketing Analysis, Basic applications with Macros and VBAs; Trending business applications using MS Excel.

1. https://ptgmedia.pearsoncmg.com/images/9780735699236/.../9780735699236.pdf

2. www.excel-easy.com

3. https://excelexposure.com

4 .https://www.microsoft.com/en-in/education/products/office/default.aspx

5. www.excelmadeeasy.com

6. Excel is fun in YouTube

Course Description

This course provides working knowledge of auditing and inspection of accounts books of companies, firms etc. It also includes legal provisions in this connection as per the Companies Act in India. As a prerequisite, students should have basic knowledge about company, accounts, and audit.

Level of Knowledge: Basic & Conceptual

Origin of audit, meaning, definition, purpose and functions of audit, factors responsible for the growth of auditing, advantages and limitations of audit- Difference between book keeping, accountancy and audit, Objects of Audit– Main object & Secondary objectives, Errors, Location of errors, Position of Auditors in relation to errors & frauds,  different types of audit and their relative advantages, statutory audit- partial audit- cash audit- interim audit, balance sheet audit, cost audit and occasions audit; Investigation- Meaning, difference between Investigation and Auditing; Investigation regarding business purchase and investments, Professional ethics of an auditor

Level of Knowledge: Basic & Working

Preparations before audit- preparations by the auditor– considerations at the commencement of audit, audit program, audit files, audit note book, audit working papers. Procedure of audit - adoption of distinctive ticks–`-routine checking- Test checking.

Level of Knowledge: Basic & Working                             

(A) Internal Control: Meaning, Importance, Elements for internal control. Evaluation of internal control system - Internal control questionnaire;

(B) Internal Check: Meaning, definitions, fundamental principles, internal check as regards wages, cash sales, cash purchases, internal check in a store;

(C) Internal Audit: Meaning, importance advantages and limitations; Differences between Internal audit and statutory audit.

Level of Knowledge: Conceptual & Working

Meaning, definition, importance of vouching, routine checking and vouching, voucher types of vouchers, vouching of receipts, vocation of cash sales, receipts from debtors, bills receivable, proceeds from the sale of investments and buildings; Vouching of payments - vouching of cash purchases - payments of creditors, bills payables, purchase of building, plant and machinery and patent rights, vouching of deferred revenue expenditure - preliminary expenses, cost of issue of shares and debentures, under writing commission.

Level of Knowledge: Conceptual & Working      

Definition general principles, difference between verification and valuation - Auditor’s position as regards valuation of assets - Verification and valuation of fixed assets- good will- land and building - plant and machinery - patents and trademarks – investments - Current assets - cash in hand, cash at bank, sundry debtors, stock in trade and bills receivable, methods of valuing stock in trade, verification of liabilities, sundry creditors, bills payable, outstanding expenses and contingent liabilities.

Level of Knowledge: Conceptual & Working                  

Company Auditor:-Appointment, qualifications and removal, powers, duties and liabilities of an auditor- civil and criminal.

Audit of Limited Companies- Audit of financial statements – Balance sheet & Profit & Loss account, Contents of Audit Report – types of report audit reports. Audit of Share Capital and Transfer of Shares, Profits vs. divisible profits -  Kinds of reserves - specific, general capital and reserves, duties of an auditor, legal provision and reserves, provisions as to payment of dividend.

Course Description:

This paper is offered as a core paper in the fourth semester. It develops an understanding among the students towards corporate financial activities. It helps to study the role and responsibilities of finance manager, finance function, management of finance, accounting and financial information to management for decision making and will cover management of capital, working capital management and dividend policy. As a prerequisite, the students should be having basic knowledge about elementary concepts of finance.

Level of Knowledge: Conceptual and Analytical

Meaning - scope and functions of Finance - Financial management – Nature, Characteristic, Functions, Scope & Process - Objectives of financial management – profit maximization - wealth maximization - Time value of money - present value of money – concepts- practical problems.

Level of Knowledge: Analytical

Sources of Finance - Meaning of Capital Structure; Capital Structure and Financial Structure; Pattern of Capital Structure; Optimum Capital Structure - Capital Structure Theories, - Factors determining capital structure - liquidity and capital structure - profitability and capital structure - Calculation of E.P.S - Concepts of leverages - operating leverages - financial leverages - combined leverages.

Level of Knowledge: Analytical

Long term and short term investment decisions - capital budgeting - importance – procedure - Factors Determining Capital Budgeting - Steps in Capital Budgeting - Methods of capital budgeting - payback period: Meaning, Advantages & Disadvantages – It’s Applicability (Problems) - Accounting rate of return - Meaning, Advantages & Disadvantages – It’s Applicability (Problems) - Net present value & profitability index - Meaning,

Advantages & Disadvantages– It’s Applicability (Problems) - Internal rate of return - Meaning, Advantages & Disadvantages – It’s Applicability (Problems) - Problems in capital budgeting

Level of Knowledge: Analytical

Internal Meaning - concept of working capital, need for working capital - types of working capital - Factors affecting working capital - adequacy of working capital - Sources of Working Capital, Management of working capital –Principles of Working Capital - working capital cycle - working capital estimation and calculation

Level of Knowledge: Analytical

Meaning of cash - motives for holding cash - Objectives of cash - management of cash, Meaning of receivables - Meaning of receivables management, purpose of receivables management - Cost of maintaining receivables - Factors affecting - Policies for managing receivables - Factoring services

Level of Knowledge: Conceptual and Analytical

Dividend decision and valuation of firm – Meaning and form of dividend – stability of dividend – dividend policy – determinants of dividend policy – theories of dividend – relevance and irrelevance – Walter Model - Gorden Model (Problems) - Modigliani and Miller theory (only theoretical concepts)

1.  R. K Sharma, Shashi .K Gupta ;(2020) Financial Management. (9^th  Ed.), Kalyani Publishers. New Delhi.

1. Khan, M.Y. & Jain, PK (2010) Financial Management. Tata McGraw Hill Publishing Co. Ltd. New Delhi.
2. Chandra, Prasanna, (2009) Financial Management. Tata McGraw Hill Publishing co. Ltd., New Delhi.
3. Kulkarni, P.V.(2011) Financial Management. Himalaya Publishing House, Bombay:
4. Maheshwari, S.N. (2012) Principles of Financial management. Sultan Chand & Sons, Delhi
5. Pandey, I.M. (2010): Financial Management, Vikas Publishing House (P) Ltd, New Delhi

Course Description

This course will provide an opportunity for the students to establish their understanding of research through critical exploration of research language, ethics and approaches. The course introduces the language of research, ethical principles and challenges and the elements of research process with identifying the problem, providing solutions to the research problem through scientific approach, developing a research design, understanding the sampling methods, instruments used for data collection, tools for data analysis and their  interpretations and drawing inferences to determine how research findings are useful in forming their understanding of their work, social, local and global environment. The course will provide an in-depth understanding of report writing and also the usage of different software’s used for data analysis.

Level of Knowledge: Basic

Meaning and definition of research; Criteria of good research, social research-objectives, assumptions; deductive and inductive methods; significance and difficulties of Social research. Business research- Research and business decisions. Ethics in research –APA Ethics code.

Level of Knowledge: Conceptual

Classification of research-According to the intent- Pure Research, Applied Research, Exploratory Research, Descriptive Study, Diagnostic Study, Evaluation Studies, and Action Research- Experimental Research, Analytical Study, and Historical Research. Inter Disciplinary Research and its essentials.

Level of Knowledge: Conceptual

Steps involved for selection of a topic for research study, components of research problem, Definition of Problem, Evaluation of Problem, review of relevant literature, sources of literature Note Taking. Testing of Hypothesis, Errors in Hypothesis

Research Design: - Meaning, definition, Classification of Research Designs. Importance of Research Plan, Contents of a Research Plan.

Level of Knowledge: Conceptual

Meaning of Sample, purpose of Sampling, Sampling Technique – Random Sampling and Non-random sampling, Errors in Sample Surveys – Sampling Errors and Non-Sampling Errors.

Level of Knowledge: Conceptual

Meaning and Importance of data, Sources of data – Primary Sources and Secondary Sources, Methods of collection of Primary and Secondary data. Tools or instruments of data collection– Observation schedule, Interview guide, Interview schedule, mailed questionnaire, Rating scale, Check list, Opinionnaire, Document Schedule. Types of Questions – open ended/close ended, Measurement scale – Meaning and types.

Level of Knowledge: Analytical

Steps in data processing, editing, coding, classification, transcription, analysis of data, interpretation; Basic concepts of quantitative data analysis using SPSS(practical aspects)-and basic concepts of qualitative analysis using NVIVO(theoretical aspects).Types of report, planning of report-writing, format of research report. Documentation: Foot notes and Bibliography, briefing and evaluation of report-writing.

1.      Krishnaswami, O.R (2012). Research Methodology. Mumbai: Himalaya publishing House.

 1.                  Bhandarkar, W. T. (2006). Methodology and Techniques of Social Research. Mumbai:         Himalaya Publishing House.

 2.                  Krishnaswami, O. (2012). Research Methodology. Mumbai: Himalaya publishing House.

 3.                  Trochim, M.K. (2009). Research Methods. New Delhi: Sultan Chand.

 4.                  Malhotra, N. K. (2008). Marketing research: An applied orientation, 5/e. Pearson Education             India.

Course Description

This course introduces the students to basic Concepts of banking - its various segments- functioning- activities and regulations. It also introduces the student to the basic principles of insurance- types of insurance and its legal framework in India. Through this course the student gets an understanding of both the sectors and learns to appreciate the importance of these sectors in the growth of the Economy.

Level of Knowledge: Conceptual

Origin of banking: Definition –Development of Banking in India- banker and customer relationship - General and special types of customers - Types of deposits - Deposit Accounts - Opening Operations and Closure of  Fixed Deposit Account - Recurring Account - Savings Account -Current Account - Deposit Schemes for NRIs - Types of banks - Commercial Banks- Origin and growth of commercial banks in India - Functions of Commercial Banks - Cooperative Banks- Regional Rural Banks- Agriculture and Rural Development Banks - Development Banks and NBFCs - Financial Services offered by banks - Changing role of commercial banks - Reserve Bank of India - Powers & Functions – Monetary Policy – Credit Control Measures.

Level of Knowledge: Conceptual

Negotiable Instruments Act –Meaning-Characteristics- Types if NI- Cheques - Meaning - Precautions before honouring a cheque-Circumstances under which a cheque can be dishonoured – Crossing and endorsement - meaning- definitions- types and rules of crossing. Endorsement – Definition - Kinds of endorsement – Significance of endorsement – Paying Banker - Duties and Protection to paying banker- Collecting bankers – Duties - Statutory protection for holder in due course- Concept of negligence.

Level of Knowledge: Conceptual

Types of Loans and Advances - Principles of Sound lending - Secured vs. Unsecured Advances - Advances against various securities – Priority sector lending - Basel Norms I, II & III-Non-Performing Assets – SARFAESI Act- Banking Sector Reforms. Recent trends - Digital Banking - Meaning- Benefits- Home banking- Mobile banking- Virtual banking- Payment Banking-E-payments- ATM Card/Biometric card- Debit/Credit card- Smart card-Prepaid Instruments- NEFT- RTGS- ECS (credit/debit)- E-money- Electronic purse- Digital cash – Impact of IT on Banks- Soft banks- payment banks-e-wallet

Level of Knowledge: Conceptual

Basic concept of risk- Types of business risk- Risk and return relationship - Assessment and transfer- Basic principles of utmost good faith- Indemnity- Economic function- Proximate cause- Subrogation and contribution, Mitigation of Loss  –Insurance Terminology - Underwriting - Online Insurance -– Insurance Intermediaries - Re-insurance- Present State of Insurance Industry in India – Careers in Insurance Industry; Rural and Social Sector obligations in Insurance Sector

Level of Knowledge: Conceptual

Types of Insurance: Life and Non-life - Fire – Marine – Miscellaneous – Motor - Personal  Accident – Health – Liability – Engineering – Aviation -– New Insurance Products

Level of Knowledge: Conceptual

Power, functions and Role of IRDA - Essentials of General Contract under Indian Contract Act,1872- Essential Feature of Insurance Contracts-Salient Features of Insurance Act,1938- LIC Act,1956- GIC Act,1972- IRDA  Act,1999 – Agency Law - Consumer Protection Act(COPA),1986 - The Insurance Ombudsman

1. Mishra, &Sukhwinder (2011) Banking Law and Practice. New Delhi: S.Chand Publications
2. Periasamy,P. (2011) Principles and Practice of Insurance. Mumbai: Himalaya Publishing.
3. Bodla, B.S., Garg, M.C., Singh, K.P.,(2010) Insurance Fundamentals, Environment and Procedures. New Delhi : Deep & Deep Publications
4. IC - 01 – PRINCIPLES OF INSURANCE – Year of Edition 2010 (Revised)

Course Description

Service learning is an experiential learning course that combines academic instruction with community service. It is designed to give students the opportunity to apply their commerce knowledge (theoretical) and analytical skills to real-world situations in the area of business while addressing community needs. The course aims to develop students' critical thinking, communication, leadership, and social responsibility skills by engaging them in meaningful community service projects.

The course involves a combination of classroom instruction, supervised service projects, and reflective assignments. Students will work with community partners to identify and address community needs, develop solutions, and evaluate the impact of their service. They will also participate in classroom discussions, readings, and assignments that explore the social, economic, and political contexts of their service projects.

Throughout the course, students will be encouraged to reflect on their experiences and connect them to their academic learning. They will be asked to critically analyze the needs of the community that their service projects address, reflect on their personal growth and development, and explore the ethical and moral dimensions of service work.

1.1 Theory – Introduction to Service Learning (in class instruction)

The Concept, Objectives, and Scope; Need for Community and Academia (University) Interface. The action plan for Service-Learning: Awareness, planning, prototype, support, expansion, and evaluation (reflective journal, Report and Viva Voce).

Outcomes of service-learning: Personal, social, learning and career outcomes.

1.2 Practical Stage 1 reflection – Identify the community and Field visit.

Planning a Service-Learning Project (Discipline Specific with project guide’s approval) - Understanding the Needs of the Community, conduct need analysis in the community, plan the service-learning project to be undertaken, Understand the steps involved in planning a service-learning project, Identify the resources needed for a successful service-learning project, develop a plan for a service-learning project.

Hours: (Theory – 10 ; Practical - 10)

2.1 Theory – Community engagement and participation (in class instruction)

Investigate the problem and align the course’s objectives and outcomes to the problem identified; take responsible action and reflect on the learning. Identification of the community’s problem/needs - Describe the nature of the problem; state reasons for students considering it as a pertinent problem among others; identify the details available in the current literature.

2.2 Practical Stage 1 reflection – Implementation of SL project and Field visit.

Implementing a Service-Learning Project - Understand the importance of communication and collaboration in service-learning, Identify the challenges of implementing a service-learning project, develop strategies for overcoming challenges in service-learning.

Hours: (Theory – 10 ; Practical - 10)

3.1 Theory – Models for solving community problem through Service Learning (in class instruction)

what  the different approaches/models are to address the problem and propose a solution; submit a record/report on their learning and observation and conclude with dissemination of information for discussion.

3.2 Practical Stage 3 reflection – Impact of the SL project undertaken.

Reflection – Reflection meaning and types, students to reflect on their service-learning experience, use their reflections to improve their service-learning projects. Students will use their reflections to develop a deeper understanding of the community and the impact of their service-learning project.

Proposed models – Service Learning and Skill Enhancement (Inclusive as per the suggestion of Project guide and community requirements)

1. Business and legal framework: Developing a business plan for a local small business and guide them on registration of various business forms like Sole proprietor, Partnership, LLP and Company.
2. Accounts – the community will be identified which do not have a proper accounting system for their business transaction. The students will orient the community to have proper bookkeeping and record income and expenses. Ex: Tally and Excel (if required). Also, create a financial literacy program for high school students. This program could include topics such as budgeting, understanding credit, and investing.
3. Marketing perspective – Development of a marketing plan as to how to market products, Pricing strategy to withstand the competition and guide to venture into digital marketing.
4. Taxation: Develop a tax preparation program for low-income families. This program could include topics such as filing taxes, understanding deductions, and taking advantage of tax credits.
5. Finance: Create a financial literacy program for college students. This program could include topics such as budgeting, understanding student loans, and investing.
6. Financial technology: Orient the community about financial knowledge blended with technology. Awareness about various apps for digital payment.
7. Law: Develop a legal literacy program for high school students. This program could include topics such as understanding contracts, understanding the court system, and understanding consumer rights.
8. Entrepreneurship: Create an entrepreneurship program for high school students. This program could include topics such as developing a business plan, understanding financing options, and marketing strategies.
9. Marketing: Develop a marketing campaign for a local charity or non-profit organization.
10. Human Resource: Create a volunteer recruitment program for a local business.
11. Insurance: Develop an educational program to teach local high school students about insurance and financial literacy.
12. Banking: Create a financial literacy program for low-income families in the community

Hours: (Theory – 10 ; Practical - 10)

Hatcher, J.A., Clayton, P.H., & Bringle, R.G. (2013). Research on Service Learning: Conceptual Frameworks and Assessments: Students and Faculty.  United States: Stylus Publishing.

Kaye, C. B. (2010). The Complete Guide to Service Learning: Proven, Practical Ways to Engage Students in Civic Responsibility, Academic Curriculum, & Social Action. United States: Free Spirit Publishing.

2)   Selection of Organization

The study should cover the following topics:

• Profile of the organization.
• Mission, objectives & strategies of the organization.
• Organization design & structure
• Policies & procedures followed.
• Products, competitors.
• SWOT analysis of the organization.
• Key result areas of the organization.
• Sales development.
• System of accounting followed.
• Significant factors for success.
• Performance appraisal system.
• Financial highlights.
• Future plans for growth of the organization.
• Sustainability.
• Students should interact with the faculty mentor & report the progress made.
• The Internship report has to be submitted latest by July 1st, which will be evaluated for 100 marks and carries three credits.

Course Description

Information has been the crux for business success. The advancement in computing and information technology has created the opportunity for businesses to store, organize and analyze vast amounts of their customer data for decision making. This course introduces concepts of database analytics, methods and tools with concrete examples from industry applications. Students will learn the fundamentals & advancement of data analytics driven strategies in creating an edge in today’s competitive business environment. At the same time it focuses on providing recent advancements in analytical methods on business data acquired through online channels as well as new practices in Web analytics.

Course Objectives   

Concept of analytics, Types of Analytics and purpose: Descriptive, Predictive and Prescriptive, Business Analytics maturity curve, Application fields - Marketing Analytics, Finance Analytics, HR Analytics, Operation Analytics, Emerging concepts in analytics – machine learning, neural network, affective computing, block chain, data mart, data lake

Data, Vector, Data frame, Types of Data Sources- Structured Vs Semi structured Vs Unstructured data, Data Warehouse Vs Databases, Relational vs Non-Relational Database, RDBMS Data structures, Columnar Data structures, Data issues, Data Mining meaning, Association Rules

Introduction to Analytics Methodology, Cross Industry standard process for Data Mining, preparing objectives & identifying data requirements, Data Collection, Understanding data, Data preparation –Data Blending – concatenate, Joiner, Filters (Column and Row), Aggregation, Group-by, Rule Engine, pivot

Types of data, Levels of measurement, Categorical Vs Numerical variables, Measures of Central Tendency, skewness, variance, standard deviation, covariance, correlation, Linear regression. 

Clustering, Decision trees, Random forests, Fundamental Visualization - Graphs, Charts, Histograms, scatter plot, Maps, dashboard creation. 

1. Microsoft Office 2007 Business Intelligence  - Reporting, Analysis, and Measurement from the Desktop, Doug Harts, TATA McGraw-Hill Edition, 2008
2. Data Mining for Business Intelligence: Concepts, Techniques, and Applications in Microsoft Office Excel with XLMiner, GalitShmueli, Nitin R. Patel, Peter C. Bruce, Wiley Publication, 2010
3. The New Science of Retailing: How Analytics are Transforming the Supply Chain and Improving Performance, Ananth Raman, Marshall Fisher, HBR Book Press, 2010
4. Data Mining: Concepts and Techniques”, Morgan Kaufmann Publication, 3rd Edition, 2011.
5. Decision Support and Business Intelligence Systems, Turban, E., Aronson, JE., Liang, T. Sharda R, Prentice Hall Publisher, 10th Edition, 2011
6. Data Science for Business – What you need to know about data mining and data-analytic thinking, Foster Provost, Tom Fawcelt, O’ Reilly Media Publication, 2013

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

Course Description

Taxation laws-I is offered to students as a core paper in the fifth semester. The course intends to provide basic knowledge on direct taxes, tax structure in India, framework of the legislation, incomes exempted from tax and computation of income under the heads Salary, House property, Business or profession and other sources. It provides thorough knowledge of various concepts and their application relating to direct tax laws with a view to integrate the relevance of these laws with tax planning and decisions.

Level of Knowledge: Basic and Conceptual

Concept of Income Tax-Finance Bill & Act; Definitions: Assesse, Person, Assessment year, Previous year, Income, Total Income and Agricultural Income – Concept of Capital & Revenue (a) Receipts (b) Payments (Expenditure) and (c) Loss – Meaning & brief explanation of Return of Income (Sec.139 /140), PAN (Sec.139 A)           Charge of Income - Tax Residence Status of Individuals - Scope of Total Income - Income deemed to be received - Income Deemed to accrue or arise in India – Computation of total income based on Residential Status.

Level of Knowledge: Basic and Conceptual

Income not included in Total Income u/s 10: Fully exempted and partly exempted incomes.

Level of Knowledge: Conceptual and Analytical

Brief introduction – Income from Salary – Definition; Characteristics of Salary Income; Computation of Salary Income – Basic Salary – Allowances – Perquisites - Leave Encashment - Commutation of Pension - Death-cum-Retirement Benefits – Gratuity - Compensation Received on Termination of the Service, Deduction from Gross Salary u/s 16 – Computation of income from salary.

Level of Knowledge: Conceptual and Analytical

Meaning – Types of House Properties - Annual value Determination in different satiations: House Property Let out but remained Vacant – Unrealized rent - Deductions for let out House properties – Annual Value of Self Occupied House Property –Deduction for Self-Occupied Property – House Property Income Exempted from Tax – Computation of Income From Let Out House Property, income From Self Occupied House Property.

Level of Knowledge: Conceptual and Analytical

Computation of Income under this head - Allowable Expenses - Expenses expressly disallowed - Problems relating to business (sole trader only) and Problems on profession relating to Chartered Accountant, Advocate and Doctor.

Level of Knowledge: Conceptual & Analytical

Meaning and Explanation – Various Incomes which are falling under this head – Deductions allowed – Expenses Not Deductible – Computation of Income.

Course Description

Management Accounting is offered as a core paper in the fourth semester. It enables the students to understand analysis and interpretation of financial statements, calculation of ratios and their analysis, preparation of cash flow statements, preparation of marginal cost sheet and also helps the student to prepare management reports for decision making.

Level of Knowledge: Basic and Conceptual

Evolution of Management Accounting, Meaning and Definition, Nature, Scope and Importance of Management Accounting, objectives and Functions of Management Accounting, relationship between Financial, Cost and Management Accounting, distinction between Management accounting and financial Accounting, distinction between Management Accounting and Cost Accounting, Management Accountant: His status and Functions, duties of a Management Accountant.

Level of Knowledge:  Working Knowledge                                           

Concept and types of Financial Statements, significance and importance of Financial Statements, methods of analysis of financial statements, techniques of analysis and interpretation – Comparative Income Statements, Comparative Balance Sheets, Common Size Income Statements, Common Size Balance Sheets, Trend Analysis (problems on the above topics).

Level of Knowledge: Working Knowledge

Meaning of Ratio, objectives of Ratio Analysis, Significance of Ratio Analysis, Limitations of Ratio Analysis, Classification of Ratios, calculation and interpretation of profitability ratios, liquidity ratios, solvency ratios, advanced problems on the above (including preparation of Income statement and Balance sheet).

Level of Knowledge: Working Knowledge

Introduction & Meaning of Funds Flow Statement, Concept of Fund, Concept of Flow of Fund, Uses and Limitations of Funds Flow Statement, Schedule of Changes in Working Capital, Calculation of Funds From Operations, Statement of Sources and Application of Funds – basic problems on the above. Introduction & meaning of CFS, differences between FFS and CFS, utility and limitations of CFS, Preparation of CFS – advanced problems (only indirect method) according to accounting standard 3.

Level of Knowledge: Working Knowledge

Introduction, meaning of marginal cost and marginal costing,  Contribution, Profit Volume Ratio, break Even Point, Margin of Safety, and Sales to earn a desired profit. Application of Marginal costing in pricing, accepting special order or Foreign Market Order, Profit Planning, Decision to Make or Buy, Addition/ Discontinuance of a Product line, Sell or Process Further, Operate or Shut down exploring New Markets, Problem of Limiting or Key factor and Choice of Profitable Mix.

Level of Knowledge: Conceptual Knowledge

Introduction – Meaning – Objectives – Essentials of Budgetary Controls – Classification of Budgets – Steps in Budgeting – Preparation of Cash Budget and Flexible Budget

Meaning of Reporting and Reports, Essentials of an ideal report, Designing and Installation of Reporting system, Types of Reports, Drafting of Reports under different situations.

SKILL DEVELOPMENT

• Collection of financial statements of any one organisation for two years and preparing comparative statements
• Collection of financial statements of any two organisation for two years and prepare a common Size Statements 
• Collect statements of an Organisation and Calculate Important Accounting Ratio’s.
• Analysis  real company Cash Flow Statement and give interpretation
• Draft a report on any crisis in an organisation.

Course Description:

This course intends to make the students familiar with the concepts and the strategies of branding and retailing for steering business transactions through the various resources of marketing environment.

Marketing Fundamentals: Marketing in 21st Century – Modern Marketing Mix - Segmentation, Types of Segmentation (Geographic, Demographic, Behavioural and Psychographic Segmentation), Levels of Segmentation - Targeting and Positioning – Product Life Cycle Theory – Diffusion of Innovation Theory - Modern Marketing Strategies Branding Fundamentals: Definition – Things that can be branded – Branding Challenges and Opportunities - Brand Image – Brand Identity – Kapferer’s Brand Identity Prism.

Case Study: McDonald’s Core Brand Values

Keller’s Strategic Brand Management Process: Identifying and developing brand plans - Designing and implementing brand marketing programs - Measuring and interpreting brand performance - Growing and sustaining brand equity.

Brand Taxonomy and Aesthetics: Criteria for choosing brand elements – Brand Names – Lippincott Brand Name Taxonomy - Brand Name Linguistic Characteristics –URLs – Logos and Symbols – Characters – Slogans and Jingles – Packaging and Signage.

Case Study: The Amul Girl: Why She's Still Standing?

Brand Extension: Ansoff’s Growth Share Matrix  - Edward Tauber’s Guidleines for Brand Extension - Merits and Demertis of Extension - Line Extension – Cateogory Extension.

Brand Value Chain: CBBE and Larry Percy’s Experiment - Brand Positioning - Brand Resonance Pyramid (Salience – Performance – Imagery – Judgements – Feelings – Resonance) – Brand Value Chain (Value Stages – Program Quality Multiplier – Marketplace Conditions Multiplier – Investor Sentiment Multiplier); Financial Valuation and Accounting of Brands.

Case Study:  Stretching Brands To The Limit – A Case Study On Dettol.

Retailing Fundamentals: Defintion – Functions – Importance in Indian Economy – Food and Nonfood Retail Formats – Non-Store Retailing - Retail Mix; Retailing Theories: Theory of Natural Selection, Theory of Wheel of Retailing, Accordion Theory, Retail Life Cycle Theory.

Field Study: Decathlon Store, Bangalore

Trading Area Analysis: Retail Locations Types, Location Decision Process, Locational Positioning; Location Assessment Techniques: Analogue Method, Multivariate Statistical Techniques, Spatial Interaction Models, Reilly’s Law of Gravitation, Knowledge Based Techniques; Demand Estimation Techniques: Huff’s Gravity Theory, Saturation Theory, Buying Power Index.

Case Study: Why IKEA chose Hyderabad?

Store Designs and Layouts: Exterior Design Decisions – Interior Design Decisions - General Rules of Customer Traffic – Types of Layouts (Counter Store, Forced Path, Grid, Free Form, Boutique, Star, Arena and Combined Layouts) - Cognitve Maps and Store Maps. Store Merchandising and Atmosphere: Theory of Eyelevel Buylevel – Merchandize Presentation Techniques (Traditional, Bundled and Planograms) - Mehrabian-Russell Model – Drivers of Behaviour (Arousal, Pleasure and Dominance) – Sensory Marketing Techniques in Retail Industry.                                  

Case Study: Category Management at Coop, Switzerland.

Course Description

This course intends to provide a basic understanding of the insurance mechanism. It explains the concept of insurance and how it is used to cover the risk. How insurance is transacted as a business and how the insurance market operates are also explained. The relationship between insurers and their customers and the importance of insurance contracts are discussed. Some commonly used insurance terms are also listed. An overview of significant life insurance and general insurance products is also included.

Level of Knowledge: Conceptual and theoretical

Provides an understanding of risk management – different types of risks – actual and consequential losses – management of risks – loss minimization techniques.

 Level of Knowledge: Conceptual and theoretical

The basics and nature of insurance – evolution and nature of insurance – how insurance operates today – different classes of insurance – importance of insurance – how insurance takes care of unexpected eventualities.

Level of Knowledge: Conceptual and theoretical

Management of risk by individuals – management of risk by insurers – fixing of premiums – reinsurance and its importance for insurers – role of insurance in economic development and social security – contribution of insurance to the society.

Level of Knowledge: Conceptual and theoretical

The various constituents of the insurance market – operations of insurance companies - operations of intermediaries – specialist insurance companies – insurance specialists – the role of regulators – other bodies connected with insurance.

Understanding insurance customers – different customer needs – importance of customers – customer mindsets – customer satisfaction – customer behavior at purchase point – customer behavior when claim occurs – importance of ethical behavior.

Level of Knowledge: Conceptual and theoretical

Terms of an insurance contract – principles which form the foundation of insurance – significance of the principle of insurable interest – the principle of indemnity – the principle of subrogation – the principle of contribution – disclosure of all relevant information – principle of utmost good faith – the relevance of proximate cause – the insurance contract.

Level of Knowledge: Conceptual

Common terms used in insurance – terms common to both life and non – life insurance – terms are specific to life and non – life insurance – how insurance terms are used.

Level of Knowledge: Conceptual and working

The risk of dying early – the risk of living too long –different products offered by life insurers – term plans – pure endowment plans –combinations of plans – traditional products – linked policies – features of annuities and group policies.

 Level of Knowledge: Conceptual and theoretical

Risks faced by the owner of assets – exposure to perils – features of products covering fire and allied perils – products covering marine and transit risks – products covering financial losses due to accidents – products covering financial losses due hospitalization – products covering miscellaneous risks.

Annexure: A write up on the history of insurance is provided.

1.      Pal, K., Bodla, B.S., & Garg, M.C. (2008). Insurance management–Principles and Practices. Deep and Deep Publishers.

2.      Gupta, P.K. (2010). Fundamentals of insurance. Himalaya publishing house.

3.      Gulati, N.C. (2007). Principles of insurance management. Excel Books

Course Description

This paper is offered as a finance elective in the fifth semester. It is tailored to strengthen the business acumen of the students in the areas of finance and investment. Students opting for this elective specialize in the various aspects of investments. Various investment schemes, investment process, return and risk associated with investment, valuation of different securities, security analysis fundamental, derivatives markets and portfolio management strategies etc. As a prerequisite, the students should have basic knowledge about the concepts relating to Investment Management, various avenues available for investment.

Level of Knowledge:  Conceptual and Basic

Meaning of investment – Financial and economic meaning, Investment vs speculation -Importance of investments –Reasons for investing, Essential features of a good investment Programme/Features- Factors influencing the investment decision - Qualities of a successful investment – Contrary thinking - Patience composure - Flexibility and openness and decisiveness - Portfolio Management Process - Common Errors in Investment Management – Investment strategies.

Level of Knowledge: Working and conceptual Knowledge

Non-Marketable Financial Assets: Bank Deposits- Company Deposits- Post-Office Deposits Schemes- Employees Provident Funds. Money Market Investments: Treasury Bills- Certificate of Deposits- Commercial Papers- Commercial Bills. Fixed Income Securities: Govt. Securities- RBI Relief Bonds-debentures- Public Undertakings Bonds- Preference Shares- Equity Shares- Mutual Fund Schemes- Life Insurance Schemes- The Distinctive features and advantages of each scheme in detail. Risk- Risk and Uncertainty – Causes for risk – Types of Risk - Systematic and Unsystematic risk Expected risk return trade-off - Calculation of expected return- calculation of risk- Beta

Level of Knowledge: Working Knowledge

FUNDAMENTAL ANALYSIS - EIC ANALYSIS

Economy Analysis - Meaning, Key economic variables, Industry Analysis -Meaning, Industry life cycle, characteristics of an industry and Porter’s model, Company Analysis - Analysis of financial statements, future prospects of a company

TECHNICAL ANALYSIS-Meaning of Technical analysis and basic principles of technical analysis- Trends and Chart patternsEliot wave theory Dow Theory, support and resistance level different types of Charts Efficient market theory Mathematical indicators and Market indicators. Fundamental vs. technical analysis

Level of Knowledge: Conceptual & Theoretical

Time value of money-Concept of present value. Debt instruments and valuations, yield, Running yield, YTM And bond durations convexity (simple problems).Equity instrument and valuations Earning valuations revenue valuations yield valuation(simple problems)

Level of Knowledge:  Conceptual

Meaning-The Portfolio management Process Categories. Investment strategy objectives—Risk and Beta—Time value of money application to portfolio management—MPT and Dominance concept—SEBI guidelines for portfolio managers-Portfolio managers portfolio management service. Asset Allocation: Process, Types of asset allocation, Management style, Different approaches to allocation decision, and overview of allocation techniques.

Level of Knowledge: Conceptual and Analytical

Portfolios return, Portfolio risk, Portfolio diversifications. Feasible set of portfolios, Efficient set of portfolios, Selection of optimal portfolio, Markowitz model and its limitations, The sharp Index model Single index model Measuring security   and portfolio’s return and risk under single index model.

Capital Asset Pricing Theory, Assumptions ,Efficient frontier with risk less lending and borrowing  security market line applications of the security market line The capital market line SML and CML, Pricing of securities with CAPM  and its arbitrage theory.

1. Punithavathy Pandian. (2013) Security analysis and portfolio management, (2ed.), Vikas publishing house Pvt Ltd. New Delhi
2. S, Kevin. (2015). Security Analysis and Portfolio Management. New Delhi: Prentice Hall of India.

1.      Singh, P. (2007). Portfolio Management. Mumbai: Himalaya Publications.

2.      Bhalla, V. (2008). Investment Management. New Delhi: Sultan Chand Publications

3.      Fischer, D. E., & Jordon, R. J. (2002). Security Analysis and Portfolio Management (6th Ed.). New Delhi: Prentice Hall of India

4.      Lee, A. F., & Lee, C. F. (2008). Advances in Investment Analysis and Portfolio Management (Vol. 3, New Series). United Kingdom: Elsevier Science Ltd.

5.      Chandra, P. (2012). Investment Analysis and Portfolio Management (4th ed.). McGraw Hill Education.

Course Description

Organisational behaviour provides the knowledge base for understanding behaviour within organisations. Students will be exposed to broad areas in OB theory, concepts, and research through this course. The subject equips students with tools to effectively manage individuals and groups within organisations and offers a better understanding of organisational culture. As a prerequisite, students should be having a basic knowledge about organisations, business and business management.

Level of Knowledge: Basic

Meaning of Organisational Behaviour– Nature of Organisation Behaviour – Disciplines that contribute to OB – Challenges and opportunities for OB – Diversity in Organisations – Biographical Characteristics, Diversity Management, and Organisational Behaviour Models.

Level of Knowledge: Conceptual

Personality: Meaning, Type A and B, MBTI, Big Five Personality Model, Locus of Control, Core Self Evaluation, Locus of Control, Machiavellianism, Narcissism. Values and Attitudes: Importance of Values, Terminal and Instrumental Values, Whistle Blowing: An Ethical issue in Organization Behaviour, Values across Cultures: Hofstede and Globe frameworks; Components of Attitudes, job related attitudes, job involvement. Job Satisfaction: Measuring satisfaction, causes and effects of job satisfaction. Emotions and Moods: Emotional Labour, Emotional Intelligence, OB Applications of emotions & moods.

Level of Knowledge: Conceptual

Learning: Definition; importance; theories of learning; principles of learning; shaping as managerial tool; Perception: Factors that influence perception; attribution theory; common shortcuts in judging people; Link between perception and individual decision making, Decision making in organizations.

Level of Knowledge: Conceptual

Defining and classifying groups; stages of group development; group properties – roles, norms, status, size, cohesiveness; Group Decision making - Groupthink, Group shift, Techniques in group decision making; Transactional Analysis and Johari Window; Types of teams; Creating effective teams.

Level of Knowledge: Conceptual

Power – Meaning, Sources, Power and Politics in Organizations; Understanding conflicts – Process, Sources, Outcomes, Conflict Management; Negotiation Process, Negotiation Strategies, Global implications.

Level of Knowledge: Conceptual

Organisational Culture: Definition, functions, creating and sustaining culture, spirituality and organisational culture; Organisational culture and climate; Organisational Change: Forces for change, resistance to change, approaches to manage change, creating a culture for change; Stress Management: Work related stress, Stress and Burnout, Management of Stress.

Course Description

This course provides an understanding of the various aspects and practices followed in the life and general insurance business. It gives the reader an insight into the different types of life insurance plans products, and its variations. The method of premium calculation and bonus, the different types of annuity plans, group insurance plans etc., are explained in a lucid style, for an easy understanding. Topics on Unit-linked policies, nomination and assignments, lapsed and revival of policies, surrender values and foreclosure, as also policy claims have all been brought out very well. General insurance policies, underwriting practices, claims management, accounting, investments and customer service.

Level of Knowledge: Conceptual and theoretical