Syllabus for
Bachelor of Commerce (Strategic Finance Honours)
Academic Year  (2023)

Course Description

Public policies essentially capture the intentions of the government. Without a policy there can be no governance. To govern there must be a set of guidelines. Policies provide those guidelines.Policiesenablethepublictomeasuretheachievementsofthegovernment.If there is a public policy, it can be critiqued and government can be pulled up for not implementing its policies. A policy document lists out the intentions or objectives of the government for a particular department. Policies on important subjects like Health, Education Forests and Environment etc., are important areas of study. Policy enunciation should become a major public demand in a democratic society. Public Policy in other words is an action statement of a government.

Introduction to Public Policy: Meaning, definitions and fundamental concepts; classification of public policy; nature, scope and significance. Approaches to Public Policy: Major Theories and Perspectives

Public Policy formulation; Role of different actors and challenges, Policy Analysis Public Policy Implementation; approaches, actors and challenges Public Policy Evaluation: Types, barriers and evaluating agencies Role of local, regional, national and global factors in the public policy process Globalisation and public policy

Environment Policy: Environmental Issues, Environmental Pollution, Constitutional and legal safeguards, Environment administration, Judicial Responses, Civil society and environment preservation in India. Health Policy: Features, Health Policy in colonial India, Bhore Committee Report, National Health Policy in Neoliberal phase, National Health Rural and Urban Mission Case Study on the environment and health policy

Population Policy: Effects of population explosion, Progression, National Population Policy. Education Policy: Evolution of education system, Constitutional Vision, Educational administration, New Education Policy Education commissions and committees, Right to education, Issues and challenges before Indian Education Welfare Policies-Women Empowerment (Self Help Group movement), MGNREGA, National Food Security Act

Case Studies on education and welfare policies

Essence, determinants and consequences of Ethics in-human actions; dimensions of ethics; ethics - in private and public relationships. Ethical Concerns and Dilemmas in governance Aptitude and foundational values for Civil Service: integrity, impartiality and non-partisanship, objectivity, dedication to public service, empathy, tolerance and compassion towards the weaker- sections Probity in Governance: Concept of public service, Right to Information, Codes of Ethics, Codes of Conduct, Citizen’s Charters, Work culture, Quality of service delivery, Utilization of public funds, challenges of corruption Case Studies ethics in public policy

 2.       Public Policy, An Introduction to Theory and Practice of policy analysis by-Wayne Parsons

 3.       Public Policy making in India by V. Ayyar Upadhyay, R. (2019). Ethics, Integrity, and Aptitude in Governance (First ed.). SAGE Publications Pvt. Ltd

 4.       Kumar, N. (2020). Lexicon for Ethics, Integrity & Aptitude - 6th Paper Edition. Chronicle books.

 5.       Rumki Basu: Democracy and Public Policy in the Post Covid world (Routledge)

 6.       Ethics in Governance: Innovations, Issues and Instrumentalities By Ramesh K Ed Arora. Book Details: Publisher Rawat Publications, Jaipur

 7.       Reddy, N. K., & Ajmera, S. (2015). Ethics, Integrity and Aptitude. McGraw-Hill Education.

 8.       Sheeran, P. J. (1993). Ethics in public administration: A philosophical approach. Greenwood

 9.       Publishing Group.

a)      For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, and Generic Elective courses the Internal Assessment and End Semester Ratio is          50:50.

b)      For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

c)       For CMA integrated papers

-          CIA 1 and 3 Case analysis, Quiz, MCQs

-          CIA 2 (MSE and ESE – Lab based Online examinations)

d)      For other papers the Assessment is as follows:

Course Description

Graphic Designing will enable students to develop advertisements, logos and other digital entities for creating brand equity for assortment of products, services and organizations.

Digital Marketing – Digital Branding – Importance of Designs, Logos, Mascots and other Digital Entities in Marketing & Branding - Basic Concepts of Designing, Design principles, Basics of design elements, Typography, Color theory, Introduction to Graphics, Introduction to Photoshop, Bitmap and Vector Images, Understanding Image Size and Resolution

Introduction to Tools, Environment, layout of Photoshop, Design layout setup, color, resolution setting, using basic marquee, selection tools Usage of lasso tools, Using brushes, using and filling colors, layers Using text tool, Free transform tool.

Modifying Image Size, Resolution, Marquee, Lasso, Magic Wand, Selection Tools, Selecting, Saving, Crop tool, Coping Selection and Image, Grid and Guide Options. Masks, Channel, Painting and editing. Working with quick masks, Painting (Brush and its effects), Blending Modes, Color palettes, Editing (Background, Color, Touchup, Cleanup), Gradient tools, layer blending modes, all types of text tools, shape tools

The layer Palette, Changing and controlling layer order, Editing layers, Adjustment layers, Layer Effects Filters, Actions, Automation, Extract, Filter Gallery, Liquefy, Pattern making, vanishing point, Built in Bitmap Filters, 3rd party Plug-ins, Using predefined Actions, Creating and Recording Actions. Using built in automation. Learning Filter effects, managing the files with layers and layer effects, plugins Manipulation tools, Image control options, HUE, Levels, brightness control Using images, modifying, changing color

Creating product Packaging designs, CD cover, Book and magazine front cover, Envelope, Visiting card, Color correction and color channel management, Design automation theory and Practical’s Samples and demos, guidelines for freelance work, website links, resource sharing

Adobe Photoshop CC – Classroom in a Book, Adobe system incorporation, Adobe Press, 2017

E-Books:

 1. ptgmedia.pearsoncmg.com/images/9780134665351/.../9780134665351.pdf

The paper deals in detail with the major commercial laws of the country. It aims at providing knowledge of the business laws applicable in India and the framework within which business houses are expected to function. As a prerequisite, students should be having a basic knowledge about concepts relating to laws and its amendments.

Course Objectives:

●        To give an understanding about the concept of Law and different aspects of Transfer of Property.

●        To explain the Constitutional framework in relation to Right to education, policies and other provisions relating to the same.

●        To explain the Constitutional framework in relation to Right to information, policies and other provisions relating to the same.

●        To give an over-view of law relating to domestic violence.

●        To give an understanding to the students about the IPR.

●        To give an understanding to the students about the Cyber security and IT Act.

Law and its origin – common law, equity law, statute law –stamping and registration requirements as to transfer of    property – place of registration- effects

Understanding elementary education-National Policy on Education,-importance of free and compulsory education for children between 6 and 14 -provisions for a non-admitted child to be admitted to an age appropriate class.- specifies the duties and responsibilities of appropriate Governments, local authority and parents in providing free and compulsory education-lays down the norms and standards relating inter alia to pupil teacher ratios (PTR)-  prohibits (a) physical punishment and mental harassment; (b) screening procedures for admission of children; (c) capitation fee; (d) private tuition by teachers and (e) running of schools without recognition

General overview of the provision - Legislative framework including legislative restriction-official secret act - Indian evidence act - Act applicability state wise and exemption to the application of act in certain states (Jammu and Kashmir) - Act is binding on Constitutional authorities, including executive, legislature and judiciary; any institution or body established or constituted by an act of Parliament or a state legislature - how to file a RTI application - Scams brought to light.

Domestic Violence Act -2005

Domestic violence act 2005- definition of Terms-Domestic violence –protection officers –power and duties – shelter homes – medical facilities – service providers – procedures for obtaining orders and reliefs –Coverage of loss of earnings, medical expenses, loss or damage to property-Penalty and imprisonment provisions - service providers and medical facility for victims – government compensation- Prevention of sexual harassment Act.

Components of IPR (copyright, trademarks, patents, industrial design rights, trade dress, and in some jurisdictions trade secrets) - fashion law- integrated circuit layout design protection-plant variety protection-supplementary protection certificate - intellectual property system (balancing interests of innovators and the public interest ) - patent provides patent owners with protection - Patent owners may give 5 permission to, or license, other parties to use their inventions on mutually agreed terms.

How To Choose a Secure Password - Password Managers (The Key To Secure Passwords) - The Importance of Two-Factor AuthenticationMalware 101: What Is Malware?-Malware 101: How Do I Get Malware on My Computer? Part One–Ransomware- When Cybercriminals Hold Your Computer HostageHow To Avoid Identity Theft Online-What Happens When Your Identity Is Stolen?-Data Privacy and Ridesharing Apps-Online Dating and Protecting Your Privacy-How To Protect Yourself From Cybers talkers- data Breaches Aren't Going Away- What You Need To Know-Data Breach- The Best Defense is Vigilance-POS Malware Data Breaches and Why They Keep Happening-What To Do In The Event Of A Bank Breach- IT Act-Provisions-Penalty and Imprisonment. 

Book 2:Right To Education In India ,Author Praveen Jha, P. Geetha Rani

Book 3: Right To Information Act By S R Kaneja

Book 4:Protection Of Women From Domestic Violence Act By N.K. Acharya

Book 5:Intellectual Property Law By P.Narayanan

Book 6:Cyber Security By Sunil Belapure Nina Godbole

a)      For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, and Generic Elective courses the Internal Assessment and End Semester Ratio is          50:50.

b)      For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

c)       For CMA integrated papers

-          CIA 1 and 3 Case analysis, Quiz, MCQs

-          CIA 2 (MSE and ESE – Lab based Online examinations)

d)      For other papers the Assessment is as follows:

Course Description:

The course aims to develop students with Indian Sign Language  (ISL) skills. This course will enable the students to acquire skills in basic communications required for the deaf and hearing-impaired people.

Course Objectives:

1. To describe ways of catching attention, greet and respond to deaf people

2. To express simple actions, feelings, spell and Count

3. To develop skills to express visual features

4. To demonstrate ways to converse with Deaf people

5. To describe & demonstrate simple Indian Sign Language grammar

6. To develop a strong vocabulary base in ISL for basic communication

Greetings and introductions-Simple Adjectives relating to emotions and feelings, colours and shapes using pictures Pronouns, and Nouns: Household, college

[Explanation of pictures]  Basic direct communication and dialogues- Basic picture stories.

Verbs, Sentences- Kinship terms (Flowcharts) and Indexing- Body parts, Health and Ailments, Behaviour norms- English Manual Alphabet (two-handed), Numbers and Numerals- Food, Profession and Work terms, Money, Measures-Calendar items, Time, Directions-Short stories- Interrogatives.

Festivals -Social Life-Nature-Weather, Animals-Location- Place names-different Languages- Transportation

Simple Terms in Schools and Colleges- Legal system-Medical term-Basic Accounting Terminolgies-Financial markets- Banking System-Computer and Information Technology

·       Huddar, A. (2008).Language and Communication. DSE Manuals. Rehabilitation Council of India, New Delhi.

·      Lynas, W. (1994). Communication Options in the Education of Deaf Children. Whurr Publishers Ltd, London.

·       Moores, D. F. (1997). Educating the deaf, Houghton Nifflin Compan

a)      For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, and Generic Elective courses the Internal Assessment and End Semester Ratio is          50:50.

b)      For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

c)       For CMA integrated papers

-          CIA 1 and 3 Case analysis, Quiz, MCQs

-          CIA 2 (MSE and ESE – Lab based Online examinations)

d)      For other papers the Assessment is as follows:

Course Description

The paper aims to provide the students’ knowledge about corporate accounting in conformity with the provision of companies’ Act and latest amendments. It provides an overview of the corporate practices in maintaining the books as per accounting standards especially in case of underwriting, mergers and acquisitions, liquidation etc. As a prerequisite, students should have a basic knowledge about finance and accounts.

Level of Knowledge – Conceptual and working

Introduction - Meaning of underwriting– Underwriting commission– Types of underwriting– SEBI and Companies Act, 2013 guidelines for underwriter and the company - Marked and Unmarked applications– Journal entries in the books of the company and underwriters– Calculation of underwriter’s liability.

Level of Knowledge - Conceptual and working

Meaning – Calculation of Profit with the help of Time – Sales – Weighted Ratio’s - Ascertainment of Profit or Loss Prior to incorporation; Problems relating to Profit and Loss statements and Statement of Balance Sheet based on sales ratios, time ratios and weighted ratios.

Level of Knowledge - Conceptual and working

Introduction - Meaning, Importance- Legal provision relating to Capital Reduction- steps in reconstruction - Accounting entries on Internal Reconstruction - Re-organization through Surrender of shares - Preparation of reconstructed Balance sheet - Preparation of reconstruction Scheme

Level of Knowledge - Conceptual and working

Introduction – Corporate Restructuring - Types of corporate restructuring – purpose of corporate restructuring. Definition of Business Combination under IndAS 103 – Significant differences between IndAS 103 and AS 14 - Accounting procedure as per IndAS 103, Purchase consideration - Accounting Entries in the Books of the Acquirer and acquiree company Reconstruction - Accounting Entries in the Books of the Transferor and Transferee company - Disclosure in Financial Statements.

Level of Knowledge - Conceptual and working

Meaning of Liquidation - Types of Liquidation – Provisions as per IBC and Companies Act, 2013 in the event of liquidation - Waterfall mechanism for payment of debt - Preparation of Liquidators final statement under voluntary Winding up or Winding Up by the Court - Liquidation Expenses - Liquidators Remuneration - Calculation of Preferential Creditors - Pro-Rata Payment – List of Contributors - Treatment of capital surplus - Return of capital to shareholders having the same capital rights but different paid-up capitals.

Level of knowledge: Conceptual  

Accounting Software Solutions – Need – Types – Challenges in adopting accounting software solutions – popular accounting software solutions.

Forensic Accounting – meaning – objectives – advantages and limitations – methods and techniques (theory only)

Accounting Analytics – meaning – benefits – challenges – use cases of analytics in accounting activities.

Human Resource Accounting: Need for HRA – Reasons for HRA – Development of HRA – Meaning (Concept) of HRA – Objectives of HRA – Valuation of Human Resources – Historical Cost Approach – Replacement Cost Approach – Opportunity Cost – Standard Cost approach – Present Value Approach – Recording and Disclosure in Financial Statements – Benefits of HRA –Limitations of HRA – Position of HRA in India (only theory).

Inflation Accounting (Accounting for price level changes): Introduction to inflation accounting– meaning– limitation of historical accounting - objective – advantages and limitations – methods of inflation accounting (only theory).

Jain S.P. &Narang K.L (2019). Advanced Accountancy – Vol II (Corporate Accounting). New Delhi: Kalyani Publishers, REP/Edition

2.       M.C. Shukla, T.S. Grewal& S.C. Gupta (2017). Advanced Accountancy (13thed.) New Delhi:S. Chand & Company Ltd.

3.       R.L. Gupta & M. Radhaswamy (2017). Advanced Accountancy. New Delhi: Sultan Chand & Sons.

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

5.       Mukerjee&Hanif, Modern Accountancy (2017).New Delhi: Tata McGraw Hill.S.K. Paul,Accountancy, (2014). New Delhi: New Central Book Agency (P) Ltd.

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

a)      For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, and Generic Elective courses the Internal Assessment and End Semester Ratio is          50:50.

b)      For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

c)       For CMA integrated papers

-          CIA 1 and 3 Case analysis, Quiz, MCQs

-          CIA 2 (MSE and ESE – Lab based Online examinations)

d)      For other papers the Assessment is as follows:

Course Description

This course provides the knowledge base for understanding and practicing of the computer applications in business. The primary objective is to help students in familiarizing and learning essential contrivances for steering business transactions through the various resources of information technology along with concept related contemporary case studies. The course provides thorough knowledge on various functions of business data processing using MS Excel software. It also acquaints students with knowledge relating to E-Commerce framework covering E-Marketing, E-Payment System, E-Commerce Security M-Commerce Applications etc. As a prerequisite, the students should be having a basic knowledge about computers, networks and information technology.

Level of Knowledge: Basic and Conceptual

Information Systems:  Functions of IS –Value Chain, Value Web -  Synergies, Core Competencies and Network-Based Strategies – IS Resources, Gartner’s Hype Cycle; Decision Making Process – Types of Decisions - Types of IS: TPS, DSS, ESS; Ethics in IS: Five Moral Dimensions of the Information Age – NORA – Ethical Analysis – Candidate Ethical Principles – Deskilling and Alienation, Telecommuting, E-Waste; Quality of Life and IS.

Case Study: ETM’s Re-Routing KSRTC.

Level of Knowledge: Basic and Conceptual

ERP Systems: Enterprise Systems, Enterprise Resource Planning Systems – Modules -International Information Systems, Offshoring & Outsourcing – Implementation of ERP. SDLC: Meaning, Stages, Methodologies. IT Trends: Mobile Digital Platforms, Consumerization of IT, BYOD, Virtualization, Infonomics, Quantum Computing, Cloud Computing, Green Computing, Hadoop, Semantic Search, Social Search, Visual Search, SEO, Web 2.0, Web 3.0, IPV6, Future Web, NFC; Infodemics, Netiquettes, Surveillance, Antitrust Law, Data Privacy.

Case Study: EasyJet Flies High with Cloud Computing.

Level of Knowledge: Basic and Application Oriented

Concepts: Spreadsheets, Workbook, Cell Referencing, Cell Addressing. Primary Menus: Clipboard, Font, Alignment, Number, Styles, Cells, Editing, Pivot Tables, Illustrations, Charts, Sparklines, Slicer, Proofing, Language, Comments, Changes, Macros Data Menu: Converting Text to Columns, Removing Duplicates, Data Validation, Consolidation, Grouping and Ungrouping, What-If Analysis: Data Table, Goal Seek, Scenario Manager.

Practical Exercises: Pivot Tables, Filters, Charts, Conditional Formatting, Macros, Data Table, Goal Seek, Scenario Manager.

Level of Knowledge: Basic and Application Oriented

Financial Functions: Depreciation (DB, DDB, VDB), Simple Interest (PMT, NPER, INTRATE) - Present Value, Net Present Value, Future Value ( PV, NPV, FV) - Internal Rate of Return (IRR, MIRR); Logical Functions: AND, OR, NOT, IF, TRUE; Text Functions: UPPER, LOWER, LEFT, RIGHT, TRIM, T, TEXT, LEN, DOLLAR, EXACT; Statistical Functions: Mean, Median, Mode, Standard Deviation, Skewness, Correlation and Regression; Date & Time Functions: DATE, DATEVALUE, DAY, DAYS360, NOW, TIME, TIMEVALUE, WORKDAY, WEEKDAY,

YEAR; Lookup and Reference Functions: HLOOKUP, VLOOKUP, TRANSPOSE, GETPIVOTDATA, HYPERLINK.

Practical Exercises: Financial, Logical, Date & Time, Text, Lookup and Reference Functions.

Level of Knowledge: Basic and Conceptual

E-Commerce Concepts: Electronic Commerce – Mobile Commerce - Social E-Commerce and Wisdom of Crowds – Local Commerce – Conversational Commerce; B2C, B2B – Private Industrial Network, Net Marketplace, C2C; Business Models: E-Tailer – Market Creator – Content Provider – Community Provider – Portal – Service Provider; Revenue Models:Advertising Revenue Model – Sales Revenue Model – Subscription Revenue Model – Freemium Revenue Model – Transaction Fee Revenue Model – Affiliate Revenue Model; Electronic Data Interchange – Internet Protocols.

CASE STUDY: Business Model of Amazon India.

Level of Knowledge: Basic and Conceptual

Electronic Marketing: Behavioral Targeting – Native Advertising - Visitor Tracking – Website Personalization – DoubleClick Mechanism; E-Commerce Presence Map.

E-Commerce Security: Dimensions and Need for Security in E-Commerce – Threats: Malicious Code, Unwanted Programs, Phishing and Identity Theft, Hacking and Cyber Vandalism, Credit Card Frauds, Spoofing and Spamming, DOS, Sniffing, Insider Attacks. Measures: Public Key Infrastructure, DSC, SSL, Biometric Measures, Firewalls, VPN.

CASE STUDY: Paytm Cashing on Demonetization Essential Reading

2.       Joan Lambert and Curtis Frye; “MS Office, Step by Step’’, Microsoft press, (2016). EBookLink:

https://ptgmedia.pearsoncmg.com/images/9780735699236/samplepages/97807356 99236.pdf

3.       C.S.V.Murthy; “E-Commerce”, Himalaya Publishing House, (2018).

4.       ManjotKaur; “Introduction to E-Commerce”, Kalyani Publishers, (2018).

2.       C.S.V.Murthy; “Management Information Systems”, Himalaya Publishing House, (2016).

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

a)      For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, and Generic Elective courses the Internal Assessment and End Semester Ratio is          50:50.

b)      For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

c)     For CMA integrated papers

-          CIA 1 and 3 Case analysis, Quiz, MCQs

 -          CIA 2 (MSE and ESE – Lab based Online examinations)

 d)      For other papers the Assessment is as follows:

Course Description

Management accountants must understand the four financial statements - balance sheets, Income statement, statement of changes in equity and statement of cash flows. This course deals with the concepts underlying the financial statements which include recognition, measurement, valuation and disclosure.

Level of Knowledge: Conceptual and working

Income statement - Statement of comprehensive income - Balance sheet - Statement of changes in equity - Statement of cash flows - Notes to the financial statements

Level of Knowledge: Conceptual and working

Fair value standards and measurements - Accounts receivable - Inventory – Investment in marketable securities - Property, plant & equipment - Depreciation Methods - Impairment - Intangible assets - Deferred tax assets - Leasehold assets

Level of Knowledge: Conceptual and working

Current liabilities - Contingencies - Long-term liabilities and bonds payable – Warranties - Off-balance sheet financing - Deferred tax liabilities - Lease liabilities

Level of Knowledge: Conceptual and working

Paid-in capital - Retained earnings - Accumulated other comprehensive income - Stock dividends and stock splits - Stock options

Level of Knowledge: Conceptual and working

Revenue recognition principles - Percentage-of-completion versus completed-contract method - Matching principle - Comprehensive income - Major differences between US GAAP and IFRS

2. Nikolai, Loren A., Bazley John D., and Jones, Jefferson P., Intermediate Accounting, 11th edition, South-Western Cengage Learning, Mason, OH, 2010.

3.       Hoyle, Joe B., Schaefer Thomas F., and Doupnik Timothy S., Advanced Accounting,11th edition, McGraw Hill, New York, NY, 2013.

Assessment Pattern (2020 Batch Onwards)

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

For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, and Generic Elective courses the Internal Assessment and End Semester Ratio is 50:50.

For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

For CMA integrated papers

CIA 1 and 3 Case analysis, Quiz, MCQs

CIA 2 (MSE and ESE – Lab based Online examinations)

For other papers the Assessment is as follows:

Course Description

Management accountants should be able to understand financial statement analysis and analytical techniques used by external investors to evaluate companies and better understand a company’s competitive position. They should also understand different financial instruments and economic risks and benefits involved to help make prudent investment decisions to help ensure the financial stability of any firm.

Level of Knowledge: Conceptual and Working

Time value of money – Time line – Annuity - Ordinary annuity & annuity due, perpetuity, using financial calculator for TVM problems

Calculating return - Types of risk - Relationship between risk and return, CAPM – Beta

Level of Knowledge: Conceptual and Working

Capital budgeting process - Stages of capital budgeting - Incremental cash flows - Income tax considerations - Discounted cash flow analysis (net present value, internal rate of return, comparison of NPV and IRR) - Payback and discounted payback - Risk analysis in capital investment

Level of Knowledge: Conceptual and Working

Bonds terminology, interest rates, duration, effective duration - Term structure of interest rates - Types of financial instruments - Cost of capital - Valuation of financial instruments – Bonds & Equity

 Level of Knowledge: Conceptual and Working

 Financial markets and regulation - Market efficiency - Financial institutions - Initial and secondary public offerings - Dividend policy and share repurchases - Lease financing Types of short-term credit - Short-term credit management

Level of Knowledge: Conceptual and Working

Mergers and acquisitions - Bankruptcy - Other forms of restructuring - Fixed, flexible, and floating exchange rates - Managing transaction exposure - Financing international trade - Tax implications of transfer pricing

2.       Gibson, Charles H., Financial Reporting & Analysis, 13th edition, South-Western CengageLearning, Mason, OH, 2013.

3.       Subramanyam, K.R., and Wild, John L., Financial Statement Analysis, 11th edition, McGraw Hill, New York, NY, 2009.

4.       Brealey, Richard, A., Myers, Stewart C., and Allen, Franklin, Principles of Corporate Finance, 12th edition, McGraw Hill, New York, NY, 2011.

5.       Van Horn, James, C., and Wachowicz, John M. Jr., Fundamentals of Financial Management, 13th edition, FT / Prentice Hall, Harlow, England, 2009.

a)      For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, and Generic Elective courses the Internal Assessment and End Semester Ratio is          50:50.

b)      For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

c)       For CMA integrated papers

-          CIA 1 and 3 Case analysis, Quiz, MCQs

-          CIA 2 (MSE and ESE – Lab based Online examinations)

d)      For other papers the Assessment is as follows:

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 system 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. NBFC’s in India- Functions and Role. 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

Money Market and Capital Market, Definition, Features, Objectives, Importance, Composition of Money Market, Money Market Instruments, Structure of Indian Money Market, Features of Indian Money Market, Features of a Developed 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, SEBI and government, SEBI guidelines on primary markets, secondary markets, book building, buyback of shares. Clearing and settlement procedure in Indian Capital markets, 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 - Regulatory Sandbox of RBI and IRDAI - Treds Platform- Distributed Ledger Technology/Artificial Intelligence in financial service – Automated wealth management/Robo- advisors - Challenges Facing the Financial Service sector-Present Scenario. 

Level of Knowledge: Conceptual

Definition- origin merchant banking in India-merchant banks vs. 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 (Latest amendment)

 Level of Knowledge: Conceptual

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

1.    Gordon & Natarajan. (2016), Financial Markets and Services, Himalaya Publishing House. India

1.         Shashi K. Gupta & Nisha Agarwal. (2015). Financial Services. Kalyani Publishing. India

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

a)      For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, and Generic Elective courses the Internal Assessment and End Semester Ratio is          50:50.

b)      For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

c)       For CMA integrated papers

-          CIA 1 and 3 Case analysis, Quiz, MCQs

-          CIA 2 (MSE and ESE – Lab based Online examinations)

d)      For other papers the Assessment is as follows:

Students shall undertake 30 hours’ project work with any registered NGO across the country or outside India 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 and Viva Voce. The  project carries two credits that will be included in the third semester marks card.

Tenure: 30 hours during the second semester vacation

Evaluation: 50 marks.

*

 The report shall be evaluated for 50 marks

Ø  25 marks for PPT presentation & Viva Voce

Ø  25 marks for the report.

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

Stress is a common word used today in everyday walks of life. This course will enable students to understand the cause and effects of stress. It will help students to gain knowledge about how to cope with stress as well as change potential stressors to enrich their lives. This course will help students to understand different lifestyle diseases. This paper helps students to maintain a healthy lifestyle.  The course focuses on current research and the latest trends in stress and Management

What is stress? Types and Sources of Stress; Symptoms of Stress. Theories of stress: Flight or Fight Response; General Adaptation Syndrome; Cognitive Appraisal; Person-Environment Fit; Diathesis Stress Model. Stress and Health: Role of Adrenal Gland; Moderators of stress; Life style diseases related to stress – Cardiovascular Disorder, Allergies, Digestive System Disorder, Recurrent Head ache and Cancer.

What is Mental Health? Occupational Health Psychology; Job satisfaction and feelings of control; Individual Differences in stress response; Work-Family Conflicts; Causes and Effects of Stress in Workplace; creating positive environment in the workplace

Meaning and Definition; Styles of Coping; Individual differences in Coping; Stress Management – Medical and Behavioural Approaches; Breathing Exercise; Systematic Desensitization; Progressive Muscle Relaxation Techniques; Meditation; Mindfulness and Cognitive Restructuring.

Overview of Training; Learning; KSA; Competencies; Training, Development and Education; Training that motivates adults to learn; Development of Training and Implementation.

a)      For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, and Generic Elective courses the Internal Assessment and End Semester Ratio is 50:50.

b)      For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

c)       For CMA integrated papers

-          CIA 1 and 3 Case analysis, Quiz, MCQs

-          CIA 2 (MSE and ESE – Lab based Online examinations)

d)      For other papers the Assessment is as follows:

Course Description

This course provides fundamental knowledge in Web Designing which will enable students to develop websites for promoting their business startups and also will help them to market their products, services and ideas through the internet media.

Course Objectives

• To Provide an overview of Web designing.
• To familiarize the methods and techniques of Web designing.
• To enhance the skill set of the students in designing corporate websites.
• To indulge basic techniques of HTML, CSS, LAMP Stack Etc., for web designing.

Introduction to Internet – Internet Service Providers – TCP/IP Protocol Suite - Bandwidth -  World Wide Web - Web Browsers - Web Page - Web Applications - Search Engines - Search Engines: Overview of a Search Engine - Working of a Search Engine - Getting Higher Ranking for Your Site on a Search Engine – Search Engine Optimization.

Basic Web Page Development: HTML Basics- creating HTML document, Building a Web Page-Text and Image formatting-Adding links, Web Development Tools - HTML Table Structure-Basic HTML table tags-Formatting the table, Multimedia Files on a Web Page, Using a Form-Creating formatted lists, Using Frames in a Web Page – Projects using HTML.

Using CSS for Web Designing: Introduction to CSS-Benefits of CSS-Working with CSS, Web Page Editing with CSS the text-Using colours with CSS-Positioning elements with CSS, Page Layout with CSS – Projects using CSS

Browser and Document object , scripts and HTML Document, variables, expressions, Data type conversions, decisions and loops , control structure, windows Document object, forms and form handling elements, scripting, event handling.

Web Design Tools: Web Design Tools, HTML Editors, Adobe Photoshop, Adobe Flash, Firebug Browser.

Course Description

Business communication aims at improvising the students’ overall personality simultaneously helping them in business correspondence. This course is offered in the first semester. The subject will help the students to enhance listening, speaking and writing skills. They will also get acquainted with writing various types and styles of business letters and report writing. They will be given a general idea on group discussions, interviews, drafting CVs and resumes. As a prerequisite, students should have written and spoken communication skills in the English language and should have basic knowledge about different types of correspondences in business.

Level of Knowledge: Basic, Descriptive and Conceptual

Communication: Definition - objectives of communication, importance of communication means and modes – process - principles. Essentials of effective communication. Classification of communication. Barriers to communication, Ways to overcome barriers, Cross-cultural communication, Gender roles / differences in communication, Etiquettes of communication, netiquettes- social media etiquettes and other online platforms (e.g, Whatsapp, Hangout, etc.), mobile etiquettes

Level of Knowledge: Basic, Descriptive and Conceptual

Listening - Art of listening – Principles of listening, types of listening, Process of listening - guidelines for effective listening, types of listeners – difference between hearing and listening, qualities for a good listener. Techniques of effective speech. Interpersonal communication; Negotiation skills, Group discussion - Definition, process, guidelines and evaluation. Interview, Types of interview; Techniques of interview.

Level of Knowledge: Basic, Descriptive and Conceptual

Introduction to Non-verbal communication, Semiotics – study of signs and symbols and its interpretation, Paralanguage – Volume, Speed, Accent, Stress on particular word, Fillers, Silence. Kinesics- Emblems- Replace verbal, Illustrators- Enhance emblems, Regulators, Adaptors. Gesture & Posture, Facial Expression. Occulesics, Haptics, Proxemics, Chronemics. Non-verbal components in written communication.

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. Complaint letters, claims and adjustments and follow-up, Sales pitch- sales letter, sales blogs, social media pages, Vlogs.

Level of Knowledge: Basic, Descriptive and Conceptual

Office communication - internal memos, office circulars. Notice, agenda, minutes of meetings. Personal Correspondence: Preparation of curriculum vitae, job application, appointment letters, interview letters. Art of presentations – tools and techniques (e.g. powerpoint, canvas, google slides etc.)

Impacts of technology in communication, Effective e-communications, Communication in global virtual teams, E-mail writing, Importance of symmetrical dialogue, Social media – influences on communication, fake news and spamming in social media, social media addictions, Plagiarism and piracy. Communication games- learning communication through games.

2.       K.K. Sinha, Business Communication, Galgotia Publishing Co., Karol Bagh, New Delhi.

3.       Rajendra Pal and J. S. Korlahalli, Business communications.

4.       UrmilaRai (2013).Business communication (2 Ed.).Himalayas Publishing House.

5.       Dr.ParthoPratim Roy: Business Communication – The basics, Himalayas Publishing House.

6.        C.S.Rayudu (2012), Communication (9 ed.), Himalayas Publishing House.

a)      For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, and Generic Elective courses the Internal Assessment and End Semester Ratio is 50:50.

b)      For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

c)       For CMA integrated papers

-          CIA 1 and 3 Case analysis, Quiz, MCQs

-          CIA 2 (MSE and ESE – Lab based Online examinations)

d)      For other papers the Assessment is as follows:

Course Description:

The course aims to develop students with Indian Sign Language  (ISL) skills. This course will enable the students to acquire skills in basic communications required for the deaf and hearing-impaired people.

Course Objectives:

1. To describe ways of catching attention, greet and respond to deaf people

2. To express simple actions, feelings, spell and Count

3. To develop skills to express visual features

4. To demonstrate ways to converse with Deaf people

5. To describe & demonstrate simple Indian Sign Language grammar

6. To develop a strong vocabulary base in ISL for basic communication

Greetings and introductions-Simple Adjectives relating to emotions and feelings, colours and shapes using pictures Pronouns, and Nouns: Household, college

[Explanation of pictures]  Basic direct communication and dialogues- Basic picture stories.

Verbs, Sentences- Kinship terms (Flowcharts) and Indexing- Body parts, Health and Ailments, Behaviour norms- English Manual Alphabet (two-handed), Numbers and Numerals- Food, Profession and Work terms, Money, Measures-Calendar items, Time, Directions-Short stories- Interrogatives.

Festivals -Social Life-Nature-Weather, Animals-Location- Place names-different Languages- Transportation

Simple Terms in Schools and Colleges- Legal system-Medical term-Basic Accounting Terminolgies-Financial markets- Banking System-Computer and Information Technology

·       Huddar, A. (2008).Language and Communication. DSE Manuals. Rehabilitation Council of India, New Delhi.

·      Lynas, W. (1994). Communication Options in the Education of Deaf Children. Whurr Publishers Ltd, London.

·       Moores, D. F. (1997). Educating the deaf, Houghton Nifflin Compan

a)      For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, and Generic Elective courses the Internal Assessment and End Semester Ratio is 50:50.

b)      For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

c)       For CMA integrated papers

-          CIA 1 and 3 Case analysis, Quiz, MCQs

-          CIA 2 (MSE and ESE – Lab based Online examinations)

d)      For other papers the Assessment is as follows:

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 – Information and Communication Technology (ICT), Globalisation, Changing demands, unemployment, changing demographics, institutional support, 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, Legal and Regulatory Framework, Ethics and Social Responsibility, 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.

1. Scarborough,N.M.(2011),“EssentialsofEntrepreneurshipandSmallBusinessManagement”,6thEdition. NewJersey:PrenticeHall.

2. Verstraete,T.and Jouioson-Laffitte,E.(2012),“ABusinessModelforEntrepreneurship”,

3. Cheltenham:EdwardElgarPublishingLtd.

4. PoornimaCharantimath,(2007)“EntrepreneurshipDevelopment-Small BusinessEnterprise”,Pearson Education.

5. RoberDHisrich,Michael P Peters,Dean A Shepherd,(2007),Entrepreneurship, (6ed.), The McGraw-Hill companies.

6. RajivRoy,(2011),Entrepreneurship,(2ed.)OxfordUniversityPress.

Course Description

Management accountants should be able to demonstrate and understanding of cost, volume analysis and how it is used to examine the behaviour of total revenues/costs. They should be able to apply capital budgeting to make investment decisions. They should also be able to understand the enterprise risk management framework and addresses the elements and application of the IMA Statements of Ethical Professional Practice.

Level of Knowledge: Conceptual and Working

Common size financial statements - Common base year financial statements - Financial Ratios (liquidity, leverage, activity, profitability, market) - Working capital terminology - Cash management - Marketable securities management - Accounts receivable management - Inventory management -Profitability analysis (income measurement analysis, revenue analysis, cost of sales analysis, expense analysis, variation analysis) - Impact of foreign operations - Effects of changing prices and inflation

Off-balance sheet financing - Impact of changes in accounting treatment – Accounting and economic concepts of value and income - Earnings quality

Level of Knowledge: Conceptual and Working

Cost/volume/profit analysis - Breakeven analysis - Profit performance and alternative operating levels - Analysis of multiple products - Sunk costs, opportunity costs and other related concepts - Marginal costs and marginal revenue- Special orders and pricing - Make versus buy - Sell or process further- Add or drop a segment - Capacity considerations - Pricing methodologies - Target costing - Elasticity of demand - Product life cycle considerations - Market structure considerations

Level of Knowledge: Conceptual and Working

Working capital terminology - Cash management - Marketable securities management - Accounts receivable management - Inventory management - Types of short-term credit - Short-term credit management

Level of Knowledge: Conceptual and Working

Types of risk - Risk identification and assessment - Risk mitigation strategies - Managing risk

Level of Knowledge: Conceptual and Working

Ethical considerations for management accounting and financial management professionals (IMA’s “Statement of Ethical Professional Practice”, fraud triangle, evaluation and resolution of ethical issues) - Ethical considerations for the organization (IMA’s Statement on Management Accounting, “Values and Ethics: From Inception to Practice”, U.S. Foreign Corrupt Practices Act, corporate responsibility for ethical conduct)

a)      For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, and Generic Elective courses the Internal Assessment and End Semester Ratio is          50:50.

b)      For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

c)       For CMA integrated papers

-          CIA 1 and 3 Case analysis, Quiz, MCQs

-          CIA 2 (MSE and ESE – Lab based Online examinations)

d)      For other papers the Assessment is as follows:

Course Description

The knowledge of marketing and human resources management gives managers an indication on how to manage these two verticals of an organization. Students under this course are acquainted with the different theories, techniques and tactics of marketing and human resources management so that they can implement these in their work in future.

Marketing Fundamentals: Definition - Scope and Importance - Michael Porter’s Value Chain

Modern Marketing Mix; Segmentation, Types of Segmentation, Levels of Segmentation - Targeting and Positioning; Product Life Cycle Theory – Diffusion of Innovation Theory - Modern Marketing Strategies - Marketing Plan (Theory & Activity)

HRM Fundamentals: Definition – Scope and Importance – Organizational Life Cycle Theory - Human Capital Theory – AMO Theory; Traditional HRM Process, HR Planning; Recruitment – Selection – Orientation and Socialization – Training and Development – Performance Appraisal and Compensation; 4Cs Model of Evaluating Human Resources.

Marketing 4.0: Marketing 1.0, 2.0, 3.0 and 4.0 - Horizontal, Inclusive and Social Shifts in Marketing – Paradoxes of Marketing - Influential Digital Subcultures - Interchanging roles of traditional marketing and digital marketing Frameworks and Metrics: Lewis’ AIDA Model, Rucker’s Modified AIDA Model, Customer Path in Connectivity Era, The O Zone Model, Purchase Action Ratio and Brand Advocacy Ratio. Industry Archetypes: Doorknob, Goldfish, Trumpet, Funnel and Bowtie Patterns.

Digital Marketing Concepts: Principles of Digital Marketing – P.O.E.M Framework – Digital Marketing Plan; Display Advertising: Display Advertising Media, Digital metrics, Types, Buying Models, Display Plan, Digital Targeting, Programmatic Digital Advertising. Search Engine Advertising: Importance, Ad Placement, Ad Ranks, Creating and Enhancing Ad Campaigns, Performance Reports. Search Engine Optimization: Search Engine, SEO, SEO Phases, On Page Optimisation, Off Page Optimisation, Social Media Reach, SEO Tactics, Google Search Engine, Social Media Marketing (Overview)

HRM 4.0 (People Trends): Gig Economy and Remote Work – Generational Shifts (Gen Z and Millennials) – Alternative Workforce Management – People Analytics and Workforce Analytics (Overview). HRM 4.0 (IT Trends): AI and RPA Enabled Automation – Chatbots, Virtual Reality and Augmented Reality in HRP – Employee Experience Platform – HR Guidance - Real-Time Performance Feedback Cost Control Techniques: Reengineering – Downsizing – Outsourcing – Offshoring.

HRM Concepts: Meaning, Objectives, Functions, Types (Operational E-HRM, Relational E- HRM, Transformational E-HRM), Outcomes; Virtual HRM: Meaning, Driving Forces; E- HRM Applications: HRM Functional Applications - Integrated HRM Suite Applications - Interactive Voice Response (IVR) Systems - HRM Intranet Applications - Self-Service Applications - HRM Extranet Applications – Employee Portals.

2.      Kotler, P. Kartajaya, H. and Setiawan, I.(2017) Marketing 4.0. Wiley.

3.      Mello, Jeffrey A. (2007). Strategic Human Resource Management (2nd ed.). India: Thomson South Western.

2.      Mahananda B. C.Strategic Human Resource Management, VBH.

3.      Luis R. Gomez-Mejia, David B. Balkin, Robert L. Cardy, Managing Human  Resources, PHI

4.      https://www.selecthub.com/hris/future-of-hr-software-trends/

https://www.selecthub.com/hris/hr-tech-landscape/

a)      For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, and Generic Elective courses the Internal Assessment and End Semester Ratio is 50:50.

b)      For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

c)       For CMA integrated papers

-          CIA 1 and 3 Case analysis, Quiz, MCQs

-          CIA 2 (MSE and ESE – Lab based Online examinations)

d)      For other papers the Assessment is as follows:

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 - Objectives, Functions & Powers of RBI - Power of RBI to Issue Directions – Tools of Monetary Control.

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 - Case Laws on Responsibility of Paying Bank - Case Laws on Responsibility of Collecting Banker

Level of Knowledge: Conceptual

Types of Loans and Advances - Principles of Sound lending - Secured vs. Unsecured Advances - Advances against various securities – Priority Sector Lending – Regulatory Restrictions on Lending - Basel Norms I, II & III-Non-Performing Assets – SARFAESI Act- Banking Sector Reforms. Recent trends Banking Ombudsman– Components and architecture of CBS - 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, Payment Banks-e-wallet – Risk Management in Banks

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 – The Consumer Protection Act 2019 - The Insurance Ombudsman.

1. Gordon, E., Gupta, P.K. (2012). Banking and Insurance (1st ed.) Mumbai: Himalaya Publishing House
2. Murali,S.&Subbakrishna,,K.R. ( 2010).Bank Credit Management. Mumbai: Himalaya Publishing House.

1.       Mishra, & Sukhwinder (2020) Banking Law and Practice. New Delhi: S.Chand Publications

 2.       Periasamy,P. (2020) Principles and Practice of Insurance. Mumbai: Himalaya Publishing.

 3.       IC - 01 – PRINCIPLES OF INSURANCE – Year of Edition 2010 (Revised)

 4.       RBI Circulars and Directions

 5.       IRDAI Regulations

a)      For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, and Generic Elective courses the Internal Assessment and End Semester Ratio is 50:50.

b)      For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

c)       For CMA integrated papers

-          CIA 1 and 3 Case analysis, Quiz, MCQs

-          CIA 2 (MSE and ESE – Lab based Online examinations)

d)      For other papers the Assessment is as follows:

Course Description:

Students should be able to assess the knowledge and skills required to audit issuer and non-issuer entities, perform attest engagements as well as engagements requiring preparation, compilation and review. The course is intended to ensure that students demonstrate their understanding in generally accepted auditing standards, professional responsibilities and ethics.

Level of Knowledge: Conceptual and Working

Introduction to auditing as per GAAS - AICPA Code of Professional Conduct - Sarbanes-Oxley Act (SOX), 2002 - Public Company Accounting Oversight Board (PCAOB) - Securities & Exchange Commission (SEC) - International standards

Level of Knowledge: Conceptual and Working

Engagement understanding and acceptance - Planning the audit - Risk assessment - Supervising the audit - Quality control - COSO Internal Control Integrated Framework - Auditor’s consideration of internal controls - Operating Cycles - Internal control reports and communications

Level of Knowledge: Conceptual and working

Audit evidence - Management assertions - Substantive procedures - Evaluating audit findings - Audit documentation- Audit sampling

Level of Knowledge: Conceptual and working

Unmodified opinion - Emphasis of matter and other matter paragraph - Qualified opinion - Adverse opinion - Disclaimer of opinion - Audit of comparative financial statements - Supplementary information - Audit of group financial statements

Level of Knowledge: Conceptual

Accounting & Review Services per SSARS - Attestation Engagements per SSAE - Governmental Auditing Standards (GAS) - Effect of Information Technology on Audit

a)      For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, and Generic Elective courses the Internal Assessment and End Semester Ratio is 50:50.

b)      For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

c)       For CMA integrated papers

-          CIA 1 and 3 Case analysis, Quiz, MCQs

-          CIA 2 (MSE and ESE – Lab based Online examinations)

d)      For other papers the Assessment is as follows:

Level of Knowledge: Practical

Linear Correlation Analysis: Concept and measurement. Karl Pearson's co-efficient and Spearman’s rank correlation – Correlation in Excel - Simple Linear Regression Analysis: Regression equations and estimation. Relationship between correlation and regression coefficients – Regression estimation using GRETL/EViews – Interpreting regression output – R squared and Adjusted R squared – Coefficients – P values – Actual Vs Fitted – Residual – RSS, ESS and TSS.

Level of Knowledge: Practical

Meaning of probability – probability theory – approaches to probability – rules of probability - conditional probability – simple problems – bayes’ probability – Random variables.

Theoretical distribution – Probability distribution – Bernoulli distribution – binominal distribution – poisson distribution – normal distribution.

Level of Knowledge: Practical                                                                     

Estimation and test of Hypothesis: Finite and infinite population – random sample – parameter – statistic – sampling distribution of statistic – standard error and its utility – estimation – point and interval estimates – meaning of confidence interval.

Statistical hypothesis (Using excel)

Null and alternative hypotheses - Computation of Test statistics, - Types of errors in hypothesis testing - Level of significance -  one tailed and two-tailed test Critical region and value - Decision making.  Test of significance for Large and small sample tests, Z and t tests for mean and proportion, one-way ANOVA, Chi-square test for goodness of fit and independence of attributes.

Level of Knowledge: Practical

Definition of a matrix. Types of matrices; Algebra of matrices. Calculation of values of determinants up to third order; Adjoint of a matrix; Finding inverse of a matrix through ad joint; Applications of matrices to solution of simple business and economic problems Leontief’s input and output model.

Level of Knowledge: Practical

Simple and Compound interest Rates of interest – nominal, effective and continuous – their interrelationships; Compounding and discounting of a sum using different types of rates. Types of annuities - like ordinary, due, deferred, continuous, perpetual, and their future and present values using different types of rates of interest. Depreciation of Assets. Valuation of simple loans and debentures. Sinking funds.

 2.       Gupta, S.C., & Gupta, I. (2014). Business statistics. Mumbai: Himalaya publishing house

 3.       C.M.Chikkodi, &Satyaprasad, B. (2019). Business statistics. Mumbai: Himalaya publishing house.

 4.       Ken Black, Business Statistics for Decision Making, Wiley Publication, 10th Edition.

 1.         Aggarwal, S., & Bhardwaj, S. (2014). Business Statistics. Ludhiana: Kalyani.

 2.         Wilson, M. (2014).Business Statistics. Mumbai: Himalaya publishing house.

 3.         Levin, R. I., & Rubin, D. S. (2014). Statistics for management. Delhi: Pearson.

a)      For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, and Generic Elective courses the Internal Assessment and End Semester Ratio is 50:50.

b)      For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

c)       For CMA integrated papers

-          CIA 1 and 3 Case analysis, Quiz, MCQs

-          CIA 2 (MSE and ESE – Lab based Online examinations)

d)      For other papers the Assessment is as follows:

Course Description:

Research Methodology helps the students to accumulate knowledge which are essential for gathering, analyzing and interpretation of the problems confronted by humanity. This paper introduces the nature of Social and Business research, and provides the techniques of research, identification of problem, research design, data collection, sampling, hypothesis, processing, and interpretation of data and preparation of reports. As a prerequisite, students should have a basic knowledge about the concepts relating to research, basic statistics and business.

Research – Meaning - Definition – Characteristics – Purpose – Types – Significance – Attributes of a Good Research and a Good Researcher – Social Research – Objectives – Assumptions - Deductive and Inductive Methods - Significance and Difficulties of Social Research. Business Research- Research and Business Decisions. Ethics in research Scope of Research in Business and Commerce – Research in India. Formulation of Research Problem – Criteria, Sources, Selection of Research Problem

Literature Review: Sources – Library Usage – Different Types of Literature Review - Process of Literature Review – Different Formats of presenting Literature Review - Identification of Research Gap – Softwares available for Literature Review and Citation - APA 6th edition formats. Research Design: Meaning – Characteristics – Importance – Types of Variables – Classification of Research Design.

Sampling Techniques: Census Survey and Sample Survey – Characteristics of Good Sample – Sampling Design Process – Types of Sampling Techniques – Probability and Non-Probability Sampling, Sampling and Non-Sampling Errors, Calculation of Sample Size. Sources of Data - Primary Data & Secondary Data: Primary Data Vs Secondary Data - Interview – Questionnaire

– Schedule – Observation – Case Study. Secondary Data: Sources (Different Databases available for Secondary sources of data), Collection, Organization & Evaluation.

Hypothesis: Meaning of Hypothesis – Importance - Characteristics – Limitations - Concepts – Basic concepts concerning testing of hypothesis – Null Hypothesis and Alternate hypothesis- Type I and Type II errors- Level of significance- Two tailed and One Tailed test - Parametric Vs Non Parametric Tests.

Introduction to Data Processing – Editing – Coding – Classification – Tabulation –Pictorial And Graphical Presentation – Problems In Processing of Data. Introduction to Data Analysis

– Factors Influencing Data Analysis – Measures of Central Tendency, Dispersion, Distribution, Validating questionnaire through Pilot Study, Introduction to simple Data Analysis Tools (ANOVA– Chi Square Test – Sign Test – Rank Correlation) and interpretation of the outputs (Practical).

1.         Krishnaswami, O.R., Ranganatham, M. & Harikumar, P.N. (2019). Research Methodology. Mumbai: Himalaya Publishing House.

2.         Malhotra, N. K. (2019). Marketing research: An applied orientation, 7/e. Pearson Education India.

a)      For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, and Generic Elective courses the Internal Assessment and End Semester Ratio is          50:50.

b)      For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

c)       For CMA integrated papers

-          CIA 1 and 3 Case analysis, Quiz, MCQs

-          CIA 2 (MSE and ESE – Lab based Online examinations)

d)      For other papers the Assessment is as follows:

Course Description:

The course intends to impart knowledge on direct tax. It provides basic knowledge of concept of income, basis of charge and determination of residential status. It provides thorough knowledge on computation of income five heads of income namely income from salary, income from house property, income from business or profession, income from capital gains and income from other sources. It also provides knowledge of various concepts and their application relating to direct tax laws with a view to integrating the relevance of these laws with tax planning and decisions. As a prerequisite, the students should be having basic knowledge about Taxation system and Tax provisions prevailing in India.

Level of Knowledge:  Basic and Conceptual

Concept of Income Tax-Finance Bill & Act; Definitions: Assessee, Person, Assessment year, Previous year, Income, Total Income and Agricultural Income – Concept of Capital & Revenue

(a) Receipts (b) Payments (Expenditure). 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 – problems on residential status.

Level of Knowledge: Basic and Conceptual

Brief introduction – Income from Salary – Definition; Characteristics of Salary Income; Computation of Salary Income – Basic Salary – Allowances – Perquisites (Valuation of Perquisites excluded) - Leave Encashment - Commutation of Pension - Death-cum-Retirement Benefits – Gratuity -, Deduction from Gross Salary u/s 16 – Computation of income from salary.

Level of Knowledge:  Conceptual & Analytical

Meaning – Types of House Properties - Annual value Determination in different situations: House- treatment of unrealized rent and vacancy- Deductions for let out House properties – Annual Value of Self Occupied House Property –Deduction for Self-Occupied Property –– Computation of Income from Let-Out House Property, Income from Self Occupied House Property.

Level of Knowledge: Conceptual & 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

Capital Asset – inclusions/exclusions; Short Term Capital Asset; Long Term Capital Asset, Definition of Transfer, Transactions not regarded as transfer(relevant to individuals only); Computation of LTCG and STCG, indexation benefit and exemption with reference to sections 54, 54B, 54D, 54EC, 54ED, 54F, 54G; Sec 54H (Basic Problems only)

Level of Knowledge: Conceptual & Analytical

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

1.         Mehrotra, H. C. (2023). Income Tax Law and Accounts Including Tax Planning. Sahitya Bhawan Publications.

2.          Narang. & Gaur. (2023). Income Tax. Mumbai: Himalaya Publication House.

1.     Prasad, B. (2023). Direct Taxes-Law & Practice. Wishwa Prakashana.

2.     Vinod, K. S.       (2023).Direct  Taxes-Law       &&      Practice (25      ed.). NewDelhi: Taxman Publication.

3.     Manoharan, T. N. (2023). Students' Hand Book on Income Tax Law. Chennai: Snow white Publications P. Ltd.

a)      For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, and Generic Elective courses the Internal Assessment and End Semester Ratio is          50:50.

b)      For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

c)       For CMA integrated papers

-          CIA 1 and 3 Case analysis, Quiz, MCQs

-          CIA 2 (MSE and ESE – Lab based Online examinations)

d)      For other papers the Assessment is as follows:

Course Description

This course presents and analyzes derivatives, such as forwards, futures, and options. These instruments have become extremely popular investment tools over the past several decades, as they allow one to tailor the amount and kind of risk one takes, be it risk associated with changes in interest rates, exchange rates, stock prices, commodity prices, inflation, weather, etc. They are used by institutions as well as investors, sometimes to hedge (reduce) unwanted risks, sometimes to take on additional risk motivated by views regarding future market movements. The course defines the main kind of derivatives, shows how they are used to achieve various hedging and speculating objectives, introduces a framework for pricing derivatives, and studies several applications of derivative-pricing techniques outside derivative markets.

Level of Knowledge: Conceptual

Definition – Types of derivatives- forwards, futures, options and swaps- Participants and Functions- Development of Exchange traded derivatives- Global derivatives markets- Exchange traded vs OTC derivatives markets- Derivatives trading in India- Requirements for a successful derivatives markets, Misuse and criticism of derivatives Myths about derivatives.

Level of Knowledge: Conceptual & Practical

Forward & future contract: Meaning of forward contract and future contract classification of forward contract. Features of Forward contract – Difference between forward and spot contract. Meaning and definition of Future contract – Features of future contract - Evolution of future Market, Types of future contract- Futures market in India, specification of future contract and terminology. Difference between forward and future - margin requirement, Mark to Margin. Market lot, Tick size; Problems related to calculation of margin balances.