CHRIST (Deemed to University), Bangalore

DEPARTMENT OF COMMERCE1

School of Commerce, Finance and Accountancy






Syllabus for

Academic Year  (2024)

 

COM511 - INTERNSHIP PROJECT (2022 Batch)

Total Teaching Hours for Semester:0
No of Lecture Hours/Week:0
Max Marks:50
Credits:2

Course Objectives/Course Description

 

As per the BCOM programme curriculum, students must undergo a mandatory Summer Internship Training with an organization for a period of four weeks during the summer vacation at the end of the IV semester in the areas of Accounting / Finance / Investment / Banking / Insurance /Auditing & Taxation/ Human Resources/ Marketing.  The summer internship project is for 50 marks; 2 credits and carries two components; Internship report evaluation and Viva Voce. These marks shall reflect in the fifth-semester marks card. During the internship period, a faculty guide shall be allotted to a student to monitor the progress of the internship training.

Important guidelines pertaining to the Summer Internship project are as under:-

1)   Tenure of Internship (6 weeks)

2)   Selection of Organization

  • Students must secure internship only in the area of his/her specialization ie Accounting / Finance / Investment / Banking / Insurance /Auditing & Taxation/ Human Resources/ Marketing.
  • Student must seek the approval of the faculty guide prior to confirming the selection of the company where he/she wishes to intern with.
  • The work profile of the intern should be such that it adds value to the respective professions that he/she wishes to pursue after the Bachelor of Commerce programme.
  • Work profiles such as that of the front office -reception, door to door sales promotion, re-recording or typing (pure data entry), review of reports, mere observation and the likes of same is not considered as valid internships. 

Learning Outcome

CO1: To provide industry exposure to students.

Unit-1
Teaching Hours:0
Content of Report
 

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, which will be evaluated for 100 marks and carries three credits.
Unit-1
Teaching Hours:0
Content of Report
 

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, which will be evaluated for 100 marks and carries three credits.
Unit-1
Teaching Hours:0
Content of Report
 

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, which will be evaluated for 100 marks and carries three credits.
Text Books And Reference Books:

*

Essential Reading / Recommended Reading

*

Evaluation Pattern

Evaluation by the Internship Guide based on the Weekly Reports submitted on Google classroom, timely reporting, and adherence to guidelines: 20 marks

·     Evaluation of the Internship Report: 15 marks

·     Internship viva: 15 marks

COM512 - BUSINESS ANALYTICS (2022 Batch)

Total Teaching Hours for Semester:30
No of Lecture Hours/Week:2
Max Marks:50
Credits:2

Course Objectives/Course Description

 

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   

  1. To familiarize students with fundamental concepts of business analytics
  2. To enable students to have an in depth understanding about data, databases, and database structures
  3. To develop clarity on the different methods to be used for collecting and analysing data
  4. To develop an understanding of unsupervised learning and help students use predictive analytics techniques to find suitable solutions.
  5. To enable students to create and design visualizations and dashboards for the intended audience

Learning Outcome

CO1: Demonstrate knowledge of basic concepts and terminologies in business analytics.

CO2: Illustrate the fundamental concepts related to databases and database structures.

CO3: Identify valid and reliable ways to collect and analyze information

CO4: Apply predictive analytic techniques to assess unsupervised learning

CO5: Employ data visualization tools to present information for decision makers.

Unit-1
Teaching Hours:4
Introduction to Business Analytics
 

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

Unit-1
Teaching Hours:4
Introduction to Business Analytics
 

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

Unit-1
Teaching Hours:4
Introduction to Business Analytics
 

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

Unit-2
Teaching Hours:6
Data, Databases, Data warehouse and Data mining
 

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

Unit-2
Teaching Hours:6
Data, Databases, Data warehouse and Data mining
 

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

Unit-2
Teaching Hours:6
Data, Databases, Data warehouse and Data mining
 

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

Unit-3
Teaching Hours:8
Analytics Methodology
 

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

Unit-3
Teaching Hours:8
Analytics Methodology
 

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

Unit-3
Teaching Hours:8
Analytics Methodology
 

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

Unit-4
Teaching Hours:6
Fundamental Statistical Evaluation of data
 

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

Unit-4
Teaching Hours:6
Fundamental Statistical Evaluation of data
 

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

Unit-4
Teaching Hours:6
Fundamental Statistical Evaluation of data
 

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

Unit-5
Teaching Hours:6
Predictive Analytics and Fundamental Visualization
 

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

Unit-5
Teaching Hours:6
Predictive Analytics and Fundamental Visualization
 

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

Unit-5
Teaching Hours:6
Predictive Analytics and Fundamental Visualization
 

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

Text Books And Reference Books:
  1. Turban E, Armson, JE, Liang, TP & Sharda, Decision support and Business Intelligence Systems, 8th Edition, John Wiley & Sons, 2007
  2. Frank J. Ohlhorst, Big Data Analytics, 1st Edition, Wiley, 2012.
  3. Efraim Turban, Ramesh Sharda, Jay Aronson, David King, Decision Support and Business Intelligence Systems, 9th Edition, Pearson Education, 2009.
Essential Reading / Recommended Reading

Additional Reading

  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
Evaluation Pattern

Assessment outline

Assessment Component

Description

 Marks

CIA I

Moodle test (MCQs).

One-hour duration. Units 1 and 2.

20

CIA II

Assignment (group) - Unit 3

25

CIA III

Practical examination in lab and Viva-Voce

50

 

Total

90

 

Converted to

45

 

Attendance

05

 

Display of Total Marks in Mark Card (under CIA)

50

 

CIAs will be conducted for 90 marks, and will be converted 45 marks. Total assessment 45 marks + 5 marks for attendance.

COM531 - TAXATION LAWS - I (2022 Batch)

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

Course Objectives/Course Description

 

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.

Learning Outcome

CO1: Demonstrate understanding of the concepts of income, assesses, assessment, person, and other fundamental definitions.

CO2: Apply existing provisions relating to exemptions and determination of residential status.

CO3: Skillfully compute income from salary. 

CO4: Execute the provisions pertaining to income from house property.

CO5: Apply the provisions and undertake the computation for Profits and Gains from Business and Profession.

CO6: Apply provisions to compute income from other sources.

Unit-1
Teaching Hours:4
Introduction
 

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) and (c) Loss – Meaning & brief explanation of Return of Income (Sec.139 /140), PAN (Sec.139 A)

Unit-1
Teaching Hours:4
Introduction
 

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) and (c) Loss – Meaning & brief explanation of Return of Income (Sec.139 /140), PAN (Sec.139 A)

Unit-1
Teaching Hours:4
Introduction
 

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) and (c) Loss – Meaning & brief explanation of Return of Income (Sec.139 /140), PAN (Sec.139 A)

Unit-2
Teaching Hours:8
Basis of Charge and Exempted Income
 

Level of Knowledge: Basic and Conceptual

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

Unit-2
Teaching Hours:8
Basis of Charge and Exempted Income
 

Level of Knowledge: Basic and Conceptual

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

Unit-2
Teaching Hours:8
Basis of Charge and Exempted Income
 

Level of Knowledge: Basic and Conceptual

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

Unit-3
Teaching Hours:15
Income from Salary
 

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.

Unit-3
Teaching Hours:15
Income from Salary
 

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.

Unit-3
Teaching Hours:15
Income from Salary
 

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.

Unit-4
Teaching Hours:12
Income from House Property
 

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.

Unit-4
Teaching Hours:12
Income from House Property
 

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.

Unit-4
Teaching Hours:12
Income from House Property
 

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.

Unit-5
Teaching Hours:14
Profits and Gains from Business and Profession
 

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.

Unit-5
Teaching Hours:14
Profits and Gains from Business and Profession
 

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.

Unit-5
Teaching Hours:14
Profits and Gains from Business and Profession
 

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.

Unit-6
Teaching Hours:7
Incomes from Other Sources
 

Level of Knowledge: Conceptual & Analytical

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

Unit-6
Teaching Hours:7
Incomes from Other Sources
 

Level of Knowledge: Conceptual & Analytical

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

Unit-6
Teaching Hours:7
Incomes from Other Sources
 

Level of Knowledge: Conceptual & Analytical

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

Text Books And Reference Books:

1.Vinod.K.Singhania. (2024). Student Guide to Income Tax and GST. Taxman Publication.

Essential Reading / Recommended Reading
  • Recommended Readings:

    1. Narang. & Gaur. (2024). Income Tax. Kalyani Publishers.

    2. Saha R.G and Usha Devi. N (2024), Income Tax including GST, Himalaya Publications House

    3. V.Balachandran. (2024). Indirect Taxes. New Delhi: Sultan Chand Sons

Evaluation Pattern

Assessment Component

Description

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.

10%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

10%

ESE

Written examination conducted for 3 hours duration

50%

ATTENDANCE

 

05%

 

TOTAL

100%

COM532 - MANAGEMENT ACCOUNTING (2022 Batch)

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

Course Objectives/Course Description

 

Course Description

Management Accounting is offered as a core paper in the fifth 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.

Learning Outcome

CO1: Explain the tools and techniques used in management accounting to make various management decisions.

CO2: Analyze and interpret the firm's performance through comparative and common-size financial statements and trend analysis.

CO3: Apply the ratio analysis to evaluate the financial performance of an organization.

CO4: Analyze the cash inflow and outflow changes in business through cash flow statements.

CO5: Evaluate the managerial decisions by applying cost, profit, and volume analysis.

CO6: Prepare cash and flexible budgets and compose reports for decision-making under different situations.

Unit-1
Teaching Hours:5
Introduction
 

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.

Unit-1
Teaching Hours:5
Introduction
 

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.

Unit-1
Teaching Hours:5
Introduction
 

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.

Unit-2
Teaching Hours:7
Analysis and Interpretation of Financial Statements
 

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).

Unit-2
Teaching Hours:7
Analysis and Interpretation of Financial Statements
 

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).

Unit-2
Teaching Hours:7
Analysis and Interpretation of Financial Statements
 

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).

Unit-3
Teaching Hours:13
Ratio Analysis
 

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).

Unit-3
Teaching Hours:13
Ratio Analysis
 

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).

Unit-3
Teaching Hours:13
Ratio Analysis
 

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).

Unit-4
Teaching Hours:12
Funds Flow Statement and Cash Flow Statement
 

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.

Unit-4
Teaching Hours:12
Funds Flow Statement and Cash Flow Statement
 

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.

Unit-4
Teaching Hours:12
Funds Flow Statement and Cash Flow Statement
 

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.

Unit-5
Teaching Hours:11
Marginal Costing
 

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.

Unit-5
Teaching Hours:11
Marginal Costing
 

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.

Unit-5
Teaching Hours:11
Marginal Costing
 

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.

Unit-6
Teaching Hours:12
Budgetary Control and Management Reporting
 

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.

Unit-6
Teaching Hours:12
Budgetary Control and Management Reporting
 

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.

Unit-6
Teaching Hours:12
Budgetary Control and Management Reporting
 

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.

Text Books And Reference Books:

R.K. Sharma, Shashi k Gupta(2015).Cost & Management Accounting. New Delhi:Kalyani Publishers

Essential Reading / Recommended Reading
  1. Khan,M.Y.&.Jain,P.K.(2012)ManagementAccounting(4ed).NewDelhi: TataMcGraw.Hill
  2. Arora,M.N. (2012).Cost and Management Accounting. Mumbai:Himalaya Publishing House.
  3. Dr.Maheswari, S.N (2012).Management Accounting. New Delhi: Sultan Chand &Sons.
  4. E.Gordon, Sundram.N (2011).Management Accounting. Mumbai:Himalaya Publishing House.
Evaluation Pattern

Assessment Component

Description

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.

10%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

10%

ESE

Written examination conducted for 3 hours duration

50%

ATTENDANCE

 

05%

 

TOTAL

100%

COM541A - STRATEGIC BRANDING AND RETAILING (2022 Batch)

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

Course Objectives/Course Description

 

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.

Learning Outcome

CO1: Develop an understanding of the nature of branding and retailing.

CO2: Understand how to identify opportunities or problems, develop creative strategies and develop a feasible marketing model around these.

CO3: Identify and understand the driving forces of new venture success and to develop skills in innovation and business planning for entrepreneurial ventures

CO4: Understand the importance of taxonomy and aesthetics while creating and managing brands and to create simple prototypes with regard to the same.

CO5: Apply techniques of retail geo-demographics, visual merchandizing, retail designs and layouts and to create simple prototype with regard to the same.

Unit-1
Teaching Hours:9
PART A: BRAND MANAGEMENT - Fundamentals of Marketing and Branding
 

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

Unit-1
Teaching Hours:9
PART A: BRAND MANAGEMENT - Fundamentals of Marketing and Branding
 

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

Unit-1
Teaching Hours:9
PART A: BRAND MANAGEMENT - Fundamentals of Marketing and Branding
 

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

Unit-2
Teaching Hours:11
Branding Strategies, Taxonomy and Aesthetics
 

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?

Unit-2
Teaching Hours:11
Branding Strategies, Taxonomy and Aesthetics
 

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?

Unit-2
Teaching Hours:11
Branding Strategies, Taxonomy and Aesthetics
 

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?

Unit-3
Teaching Hours:10
Brand Extension and Brand Value Chain
 

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.

Unit-3
Teaching Hours:10
Brand Extension and Brand Value Chain
 

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.

Unit-3
Teaching Hours:10
Brand Extension and Brand Value Chain
 

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.

Unit-4
Teaching Hours:9
PART B: RETAIL MANAGEMENT - Fundamentals of Retailing
 

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

Unit-4
Teaching Hours:9
PART B: RETAIL MANAGEMENT - Fundamentals of Retailing
 

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

Unit-4
Teaching Hours:9
PART B: RETAIL MANAGEMENT - Fundamentals of Retailing
 

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

Unit-5
Teaching Hours:11
Retailing Geodemographic Techniques
 

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?

Unit-5
Teaching Hours:11
Retailing Geodemographic Techniques
 

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?

Unit-5
Teaching Hours:11
Retailing Geodemographic Techniques
 

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?

Unit-6
Teaching Hours:10
Retailing Aesthetics and Merchandising
 

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.

Unit-6
Teaching Hours:10
Retailing Aesthetics and Merchandising
 

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.

Unit-6
Teaching Hours:10
Retailing Aesthetics and Merchandising
 

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.

Text Books And Reference Books:
  • Kotler, P. and Keller, K. (2012) Marketing Management. Boston, Mass: Prentice Hall/Pearson.
  • Keller, K. L., Parameswaran, M. G., & Jacob, I. (Latest Edition) Strategic brand management: Building, measuring, and managing brand equity. Pearson Education India.
  • Weitz, Levy (10th Edition). Retail Management. McGraw Hill.
Essential Reading / Recommended Reading
  1. Claus Ebster and Marion Garaus (Latest Edition) Store Design and Visual Merchandising.  BE Press
  2. http://www.forbesindia.com/article/real-issue/the-amul-girl-why-shes-still-standing/47021/1
  3. https://www.business-standard.com/article/management/stretching-brands-to-the-limit-104060701130_1.html
Evaluation Pattern

Assessment Component

Description

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.

10%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

10%

ESE

Written examination conducted for 3 hours duration

50%

ATTENDANCE

 

05%

 

TOTAL

100%

COM541C - INVESTMENT MANAGEMENT (2022 Batch)

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

Course Objectives/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

Learning Outcome

CO1: Explain the concept of investment analysis and portfolio management

CO2: Calculate the risk and return associated with investments, valuation of different securities, and expertise in the selection of investment avenues

CO3: Assess securities using fundamental and technical analysis

CO4: Construct a portfolio using effective models of portfolio management

CO5: Evaluate the performance of investments using portfolio management techniques

Unit-1
Teaching Hours:8
Introduction to 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.

Unit-1
Teaching Hours:8
Introduction to 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.

Unit-1
Teaching Hours:8
Introduction to 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.

Unit-2
Teaching Hours:10
Investment Schemes and Risk-Return
 

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

Unit-2
Teaching Hours:10
Investment Schemes and Risk-Return
 

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

Unit-2
Teaching Hours:10
Investment Schemes and Risk-Return
 

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

Unit-3
Teaching Hours:10
Security Analysis
 

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

Unit-3
Teaching Hours:10
Security Analysis
 

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

Unit-3
Teaching Hours:10
Security Analysis
 

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

Unit-4
Teaching Hours:10
Security Valuation
 

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)

Unit-4
Teaching Hours:10
Security Valuation
 

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)

Unit-4
Teaching Hours:10
Security Valuation
 

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)

Unit-5
Teaching Hours:10
Introduction to Portfolio Management
 

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.

Unit-5
Teaching Hours:10
Introduction to Portfolio Management
 

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.

Unit-5
Teaching Hours:10
Introduction to Portfolio Management
 

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.

Unit-6
Teaching Hours:12
Portfolio Selection and Construction
 

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.

Unit-6
Teaching Hours:12
Portfolio Selection and Construction
 

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.

Unit-6
Teaching Hours:12
Portfolio Selection and Construction
 

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.

Text Books And Reference Books:

 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

 

 

Essential Reading / Recommended Reading

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 (6thEd.). 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.

Evaluation Pattern

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

Assessment Component

Description

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.

10%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

10%

ESE

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

TOTAL

100%

  

COM542A - ORGANISATIONAL BEHAVIOUR (2022 Batch)

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

Course Objectives/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.

Learning Outcome

CO1: Evaluate various concepts and theories of organizational behavior.

CO2: Build awareness about the values, attitudes, and factors affecting job satisfaction.

CO3: Adapt a sensitive viewpoint about the importance of emotions in the workplace

CO4: Critically evaluate one's perceptions and understand its influence on forming prejudices and biases.

CO5: Develop various skills of group dynamics, team management, negotiation, conflict management, and resolution.

Unit-1
Teaching Hours:10
Introduction to Organisational Behaviour
 

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.

Unit-1
Teaching Hours:10
Introduction to Organisational Behaviour
 

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.

Unit-1
Teaching Hours:10
Introduction to Organisational Behaviour
 

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.

Unit-2
Teaching Hours:14
Individual Behaviour
 

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.

Unit-2
Teaching Hours:14
Individual Behaviour
 

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.

Unit-2
Teaching Hours:14
Individual Behaviour
 

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.

Unit-3
Teaching Hours:10
Learning, Perception and Individual Decision-Making
 

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.

Unit-3
Teaching Hours:10
Learning, Perception and Individual Decision-Making
 

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.

Unit-3
Teaching Hours:10
Learning, Perception and Individual Decision-Making
 

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.

Unit-4
Teaching Hours:10
Foundations in Group Behaviour and Teams
 

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.

Unit-4
Teaching Hours:10
Foundations in Group Behaviour and Teams
 

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.

Unit-4
Teaching Hours:10
Foundations in Group Behaviour and Teams
 

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.

Unit-5
Teaching Hours:6
Power, Conflict and Negotiation
 

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

Unit-5
Teaching Hours:6
Power, Conflict and Negotiation
 

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

Unit-5
Teaching Hours:6
Power, Conflict and Negotiation
 

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

Unit-6
Teaching Hours:10
Dynamics of Organisational Behaviour
 

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.

Unit-6
Teaching Hours:10
Dynamics of Organisational Behaviour
 

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.

Unit-6
Teaching Hours:10
Dynamics of Organisational Behaviour
 

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.

Text Books And Reference Books:

Robbins, S.P., Judge, T.A., & Vohra, N. Organisational Behaviour, 16th Edition (2016), Pearson Education.

Essential Reading / Recommended Reading

1.     Luthans, Fred. Organisational Behaviour: An Evidence-Based Approach, 12th Edition (2017), McGraw Hill Education.

2.     Singh, Kavita. Organizational Behaviour: Text and Cases, 3rd Edition (2015), Vikas Publishing House, New Delhi.

3.     Prasad, L.M. Organizational Behaviour, 5th Edition (2014), Sultan Chand & Sons Publishers, New Delhi.

4.     Manimala, M.J., Vijaya, V., and Chakravarti, A. Cases in Organizational Behaviour: Perspectives from the New-Gen Workplace, 1st Edition (2018), Sage Publications India Pvt. Ltd. 

Evaluation Pattern

Assessment Component

Description

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.

10%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

10%

ESE

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

TOTAL

100%

 
 

COM542C - FINANCIAL SECURITIES AND DERIVATIVES (2022 Batch)

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

Course Objectives/Course Description

 

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.

Learning Outcome

CO1: Recall and get- in-depth knowledge about derivatives market, uses and functions of derivatives

CO2: Evaluate the pricing of futures and forwards

CO3: Evaluate the futures and option concepts, strategies in trading and hedging practically

CO4: Appraise the knowledge on swaps and commodity market.

CO5: Analyze the utility of commodity derivatives

Unit-1
Teaching Hours:10
Introduction to Derivatives
 

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.

Unit-1
Teaching Hours:10
Introduction to Derivatives
 

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.

Unit-1
Teaching Hours:10
Introduction to Derivatives
 

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.

Unit-2
Teaching Hours:12
Introduction to Futures & Forwards
 

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.

Unit-2
Teaching Hours:12
Introduction to Futures & Forwards
 

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.

Unit-2
Teaching Hours:12
Introduction to Futures & Forwards
 

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.

Unit-3
Teaching Hours:12
Pricing of Futures & Forwards
 

Level of Knowledge: Theoretical and Practical

Futures and forward valuations. (problems) Basic concepts in future pricing – Basis, the repo rate, arbitrage, spread and convergence. Settlement of future contract. Significance of future market. Theories (Approaches or Models) of future prices – Cost to carry approach – The expectation Approach – The Normal Backwardation approach and – The CAPM

Unit-3
Teaching Hours:12
Pricing of Futures & Forwards
 

Level of Knowledge: Theoretical and Practical

Futures and forward valuations. (problems) Basic concepts in future pricing – Basis, the repo rate, arbitrage, spread and convergence. Settlement of future contract. Significance of future market. Theories (Approaches or Models) of future prices – Cost to carry approach – The expectation Approach – The Normal Backwardation approach and – The CAPM

Unit-3
Teaching Hours:12
Pricing of Futures & Forwards
 

Level of Knowledge: Theoretical and Practical

Futures and forward valuations. (problems) Basic concepts in future pricing – Basis, the repo rate, arbitrage, spread and convergence. Settlement of future contract. Significance of future market. Theories (Approaches or Models) of future prices – Cost to carry approach – The expectation Approach – The Normal Backwardation approach and – The CAPM

Unit-4
Teaching Hours:16
Option Pricing, Strategies & Valuation
 

Level of Knowledge: Theoretical and Practical

Introduction to Options contracts –basic principles. Types of options – Basic concepts or Terms used in Option trading - Options terminology – open interest analysis. Trading and settlement of options. Difference between option and futures. Options pricing – Determinants of Option Pricing – Upper and Lower limits of option pricing – In the Money – at the money and out of the money. Options Strategies – Bull Spread, Bear Spread, Butterfly Spread, Strangle and Straddle (Problems). Hedging & Trading strategies involving options, valuation of option: Introduction to basic
model, one step binomial model (Problems), Black and Scholes Model (Problems), option Greeks (problems).

Unit-4
Teaching Hours:16
Option Pricing, Strategies & Valuation
 

Level of Knowledge: Theoretical and Practical

Introduction to Options contracts –basic principles. Types of options – Basic concepts or Terms used in Option trading - Options terminology – open interest analysis. Trading and settlement of options. Difference between option and futures. Options pricing – Determinants of Option Pricing – Upper and Lower limits of option pricing – In the Money – at the money and out of the money. Options Strategies – Bull Spread, Bear Spread, Butterfly Spread, Strangle and Straddle (Problems). Hedging & Trading strategies involving options, valuation of option: Introduction to basic
model, one step binomial model (Problems), Black and Scholes Model (Problems), option Greeks (problems).

Unit-4
Teaching Hours:16
Option Pricing, Strategies & Valuation
 

Level of Knowledge: Theoretical and Practical

Introduction to Options contracts –basic principles. Types of options – Basic concepts or Terms used in Option trading - Options terminology – open interest analysis. Trading and settlement of options. Difference between option and futures. Options pricing – Determinants of Option Pricing – Upper and Lower limits of option pricing – In the Money – at the money and out of the money. Options Strategies – Bull Spread, Bear Spread, Butterfly Spread, Strangle and Straddle (Problems). Hedging & Trading strategies involving options, valuation of option: Introduction to basic
model, one step binomial model (Problems), Black and Scholes Model (Problems), option Greeks (problems).

Unit-5
Teaching Hours:4
Swaps
 

Level of Knowledge: Conceptual

Meaning - History of swaps in India – types of swaps - mechanics of interest rate swaps - using the swap to transform a liability – using a swap to transform an asset – advantages and disadvantages of swaps – valuation of interest rate swaps Interest rate markets - Interest rate derivatives

Unit-5
Teaching Hours:4
Swaps
 

Level of Knowledge: Conceptual

Meaning - History of swaps in India – types of swaps - mechanics of interest rate swaps - using the swap to transform a liability – using a swap to transform an asset – advantages and disadvantages of swaps – valuation of interest rate swaps Interest rate markets - Interest rate derivatives

Unit-5
Teaching Hours:4
Swaps
 

Level of Knowledge: Conceptual

Meaning - History of swaps in India – types of swaps - mechanics of interest rate swaps - using the swap to transform a liability – using a swap to transform an asset – advantages and disadvantages of swaps – valuation of interest rate swaps Interest rate markets - Interest rate derivatives

Unit-6
Teaching Hours:6
Commodity Derivatives
 

Level of Knowledge: Conceptual

Commodity market and derivatives - Meaning and its importance.  Historical changes and growth of global and domestic Commodities derivatives markets. FCR Act 1952 and Regulatory structure of Commodities Derivatives Markets in India Commodities Derivative Exchanges and design of the markets (Major Exchanges in India). Commodity Exchange, Role of Commodity Exchanges, Commodity Derivative Markets in India, Indian Commodity Exchanges. Difference between Commodity and financial derivatives. 

Skill Development

  • Prepare the list of commodities traded on commodity market (NCDEX/MCX) along with all its specifications.
  • Prepare the list of options/futures traded in stock market.
  • Prepare a list of index futures/index options contracts along with its specifications
  • Enter into a synthetic trading strategy in the derivative segment.
Unit-6
Teaching Hours:6
Commodity Derivatives
 

Level of Knowledge: Conceptual

Commodity market and derivatives - Meaning and its importance.  Historical changes and growth of global and domestic Commodities derivatives markets. FCR Act 1952 and Regulatory structure of Commodities Derivatives Markets in India Commodities Derivative Exchanges and design of the markets (Major Exchanges in India). Commodity Exchange, Role of Commodity Exchanges, Commodity Derivative Markets in India, Indian Commodity Exchanges. Difference between Commodity and financial derivatives. 

Skill Development

  • Prepare the list of commodities traded on commodity market (NCDEX/MCX) along with all its specifications.
  • Prepare the list of options/futures traded in stock market.
  • Prepare a list of index futures/index options contracts along with its specifications
  • Enter into a synthetic trading strategy in the derivative segment.
Unit-6
Teaching Hours:6
Commodity Derivatives
 

Level of Knowledge: Conceptual

Commodity market and derivatives - Meaning and its importance.  Historical changes and growth of global and domestic Commodities derivatives markets. FCR Act 1952 and Regulatory structure of Commodities Derivatives Markets in India Commodities Derivative Exchanges and design of the markets (Major Exchanges in India). Commodity Exchange, Role of Commodity Exchanges, Commodity Derivative Markets in India, Indian Commodity Exchanges. Difference between Commodity and financial derivatives. 

Skill Development

  • Prepare the list of commodities traded on commodity market (NCDEX/MCX) along with all its specifications.
  • Prepare the list of options/futures traded in stock market.
  • Prepare a list of index futures/index options contracts along with its specifications
  • Enter into a synthetic trading strategy in the derivative segment.
Text Books And Reference Books:
  1. Hull John C. (2022). Options, Futures and Other Derivatives. Prentice Hall of India
  2. Vohra & Bagri (2003). Futures and Options. Tata McGraw-Hill Education.
  3. Srivastava,R.(2010). Derivatives and Risk management. IOU India.
Essential Reading / Recommended Reading
  1. Mishra,B&Debasish,S.(2020). Financial derivatives. Maha Maya Publication.
  2. Brahmaiah& P Rao Subba. (2010). Financial futures and options (1sted). Oxford. United Kingdom.
Evaluation Pattern

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

Assessment Component

Description

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.

10%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

10%

ESE

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

TOTAL

100%

 

COM543A - WAGE AND SALARY ADMINISTRATION (2022 Batch)

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

Course Objectives/Course Description

 

Course Description 

This course is offered as marketing and human resources elective in the fifth semester. This paper aims to develop conceptual knowledge of wage and salary administration. It familiarizes the students with the legal aspect of wage and salary administration in India. This course is focused on the general concepts, theories and practices of wage and salary administration with specific emphasis on the design, construction, and administration of salary and wage considering various governing labour laws. In order to imbibe the skills required for a Human Resource professional the course also focuses on job evaluation methods, performance appraisal standards and the importance of various other metrics used for evaluation. It also identifies the knowledge and skills needed for effective management of workforce by examining PLC (Performance Linked Compensation).It explains and reinforces the concept that performance management is not a one-time supervisory event, but an ongoing process of planning, facilitating, assessing, and improving individual and organizational performance.

Learning Outcome

CO1: To develop an understanding about the concepts and terminology used in wage and salary administration and to demonstrate an appropriate wage and salary administration process for the present economic conditions

CO2: To examine the existing judicial setup of the Labour laws in India through various governing Labour laws and to design a fundamental research model for the present economic condition

CO3: To explore and examine the recent trends in the area of wages and salary management and to propose holistic report with new ideas

CO4: To differentiate the different rewards and recognition plans available for employees and to discriminate the unsuitable ones with valid justification

Unit-1
Teaching Hours:10
Wage and Salary Administration
 

Level of knowledge: Basic and Conceptual

Introduction to Wage Determination Process and Wage Administration rules. Factors Influencing Wage and Salary Structure and Principles of Wage and Salaries Administration. Introduction to the Theory of Wages, Types of Wages; Minimum, Fair and Living Wage, Wage Deferential, Wage inequalities, Contract labour.

Unit-1
Teaching Hours:10
Wage and Salary Administration
 

Level of knowledge: Basic and Conceptual

Introduction to Wage Determination Process and Wage Administration rules. Factors Influencing Wage and Salary Structure and Principles of Wage and Salaries Administration. Introduction to the Theory of Wages, Types of Wages; Minimum, Fair and Living Wage, Wage Deferential, Wage inequalities, Contract labour.

Unit-1
Teaching Hours:10
Wage and Salary Administration
 

Level of knowledge: Basic and Conceptual

Introduction to Wage Determination Process and Wage Administration rules. Factors Influencing Wage and Salary Structure and Principles of Wage and Salaries Administration. Introduction to the Theory of Wages, Types of Wages; Minimum, Fair and Living Wage, Wage Deferential, Wage inequalities, Contract labour.

Unit-2
Teaching Hours:15
Salary & Wage Legislation
 

Level of knowledge: Basic and Conceptual

Legal framework on Wages Determination & Statutory compliances, Indian legislation on Salary & Wage Administration, Wage code act 2019 act (Payment of Wages Act, 1936, Minimum Wages Act, 1948, Payment of Bonus Act, 1965 and Equal Remuneration Act, 1976) (Social Security act 2020 (The Employees’ Compensation Act, 1923, The Employees’ State Insurance Act, 1948, The Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, The Employment Exchanges Act, 1959, The Maternity Benefit Act, 1961, The Payment of Gratuity Act, 1972, The Cine Workers Welfare Fund Act, 1981, Building and Other Construction Workers Welfare Cess Act, 1996, Unorganised Workers' Social Security Act 2008.

Unit-2
Teaching Hours:15
Salary & Wage Legislation
 

Level of knowledge: Basic and Conceptual

Legal framework on Wages Determination & Statutory compliances, Indian legislation on Salary & Wage Administration, Wage code act 2019 act (Payment of Wages Act, 1936, Minimum Wages Act, 1948, Payment of Bonus Act, 1965 and Equal Remuneration Act, 1976) (Social Security act 2020 (The Employees’ Compensation Act, 1923, The Employees’ State Insurance Act, 1948, The Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, The Employment Exchanges Act, 1959, The Maternity Benefit Act, 1961, The Payment of Gratuity Act, 1972, The Cine Workers Welfare Fund Act, 1981, Building and Other Construction Workers Welfare Cess Act, 1996, Unorganised Workers' Social Security Act 2008.

Unit-2
Teaching Hours:15
Salary & Wage Legislation
 

Level of knowledge: Basic and Conceptual

Legal framework on Wages Determination & Statutory compliances, Indian legislation on Salary & Wage Administration, Wage code act 2019 act (Payment of Wages Act, 1936, Minimum Wages Act, 1948, Payment of Bonus Act, 1965 and Equal Remuneration Act, 1976) (Social Security act 2020 (The Employees’ Compensation Act, 1923, The Employees’ State Insurance Act, 1948, The Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, The Employment Exchanges Act, 1959, The Maternity Benefit Act, 1961, The Payment of Gratuity Act, 1972, The Cine Workers Welfare Fund Act, 1981, Building and Other Construction Workers Welfare Cess Act, 1996, Unorganised Workers' Social Security Act 2008.

Unit-3
Teaching Hours:15
Job Evaluation
 

Level of knowledge: Basic and Conceptual

Job Evaluation - Methods of job evaluation and System of job evaluation, Process of Job Evaluation, Problems Involved in Job Evaluation

Unit-3
Teaching Hours:15
Job Evaluation
 

Level of knowledge: Basic and Conceptual

Job Evaluation - Methods of job evaluation and System of job evaluation, Process of Job Evaluation, Problems Involved in Job Evaluation

Unit-3
Teaching Hours:15
Job Evaluation
 

Level of knowledge: Basic and Conceptual

Job Evaluation - Methods of job evaluation and System of job evaluation, Process of Job Evaluation, Problems Involved in Job Evaluation

Unit-4
Teaching Hours:10
Performance linked Compensation
 

Level of knowledge: Basic and Conceptual

PMS objectives, Types of appraisal systems, Performance plans Linked Compensation, Pay for Performance, Pay Structures

Unit-4
Teaching Hours:10
Performance linked Compensation
 

Level of knowledge: Basic and Conceptual

PMS objectives, Types of appraisal systems, Performance plans Linked Compensation, Pay for Performance, Pay Structures

Unit-4
Teaching Hours:10
Performance linked Compensation
 

Level of knowledge: Basic and Conceptual

PMS objectives, Types of appraisal systems, Performance plans Linked Compensation, Pay for Performance, Pay Structures

Unit-5
Teaching Hours:10
Rewards & Recognition
 

Level of knowledge: Basic and Conceptual

Concept of Reward Management, Developing Reward Policies, Reward Strategy, Employee Incentive plan, ESOP / Profit Sharing, Benefits Program, Compensation Benchmark - Survey & Methodology;

Unit-5
Teaching Hours:10
Rewards & Recognition
 

Level of knowledge: Basic and Conceptual

Concept of Reward Management, Developing Reward Policies, Reward Strategy, Employee Incentive plan, ESOP / Profit Sharing, Benefits Program, Compensation Benchmark - Survey & Methodology;

Unit-5
Teaching Hours:10
Rewards & Recognition
 

Level of knowledge: Basic and Conceptual

Concept of Reward Management, Developing Reward Policies, Reward Strategy, Employee Incentive plan, ESOP / Profit Sharing, Benefits Program, Compensation Benchmark - Survey & Methodology;

Text Books And Reference Books:

Garry Dessler, “Personnel / Human Resource Management”, London, Prentice Hall, 1994.

Essential Reading / Recommended Reading

1. Human Resource Management, by L.M Prasad, Sultan Chand & Sons.

2. William B.Werther Jr.and Keith Davis “Human Resource management”.

3. Personal & Human Resource Management, by P. Subba Rao, Himalaya Publishing House.

4. Bhawdeep singh & Prem Kumar-Current Trends in HRD: Challenges & Strategies in a changing scenario.

5. Basak, S. P. (2012). Human Resource Management: Text & Cases. New Delhi: Pearson

6. Dessler, G. (2010). Human Resource Management. New Delhi: Prentice Hall.

Evaluation Pattern

Assessment Component

Description

Weightage

CIA I

Part A - Moodle based quiz. (MCQs).

Part B – Blog writing on a given theme

10%

CIA II

Mid Semester written examination conducted for 2 hours’ duration. Unit 1,2,3 (Topics covered up to methods of job evaluation)

25%

CIA III

Service-Learning module and report submission

10%

End Semester Examination

Written examination conducted for 3 hours ‘duration. All units.

50%

Attendance

 

05%

 

Total

100%

 

COM543C - ADVANCED FINANCIAL ACCOUNTING - I (2022 Batch)

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

Course Objectives/Course Description

 

Course Description

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

Learning Outcome

CO1: Apply the accounting treatment for Alteration of share capital and Internal reconstruction.

CO2: Apply revised schedule iii for Mergers and acquisitions for journal entries and balance sheet.

CO3: Apply the provisions of Companies act for the preparation of liquidato's final statement.

CO4: Evaluate the consolidated financial statements as on the date of acquisition and for periods subsequent to the date of acquisition for 100% and partially owned subsidiaries.

CO5: Evaluate the applied adjustments to consolidated financial statements from intra-entity transactions between the parent company and its 100% or partially owned subsidiaries.

Unit-1
Teaching Hours:14
Alteration of Share Capital & Internal Reconstruction
 

Level of Knowledge - Conceptual

Conversion of shares to stock- Bonus Shares- Basic Characteristic of Bonus shares- circumstances for issue of bonus shares-SEBI guidelines for issue of bonus shares-Free reserves for issues of bonus shares and not free reserves available for issue of bonus shares-Accounting Treatment for Bonus shares- accounting for employee stock option – Buy-back of shares- advantages-Accounting entries in buy-back of shares - equity shares with differential rights.

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

Unit-1
Teaching Hours:14
Alteration of Share Capital & Internal Reconstruction
 

Level of Knowledge - Conceptual

Conversion of shares to stock- Bonus Shares- Basic Characteristic of Bonus shares- circumstances for issue of bonus shares-SEBI guidelines for issue of bonus shares-Free reserves for issues of bonus shares and not free reserves available for issue of bonus shares-Accounting Treatment for Bonus shares- accounting for employee stock option – Buy-back of shares- advantages-Accounting entries in buy-back of shares - equity shares with differential rights.

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

Unit-1
Teaching Hours:14
Alteration of Share Capital & Internal Reconstruction
 

Level of Knowledge - Conceptual

Conversion of shares to stock- Bonus Shares- Basic Characteristic of Bonus shares- circumstances for issue of bonus shares-SEBI guidelines for issue of bonus shares-Free reserves for issues of bonus shares and not free reserves available for issue of bonus shares-Accounting Treatment for Bonus shares- accounting for employee stock option – Buy-back of shares- advantages-Accounting entries in buy-back of shares - equity shares with differential rights.

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

Unit-2
Teaching Hours:16
Accounting for Mergers and Acquisitions
 

Level of Knowledge - Conceptual

Introduction-Definitions- Types of Amalgamation: (I) Amalgamation in the Nature of Merger or pooling Interests Method of Amalgamation; (II) Amalgamation in the nature of Purchase- Distinction Between Amalgamation in the Nature of Merger and Amalgamation in the nature of Purchase-Purchase consideration, Amalgamation and Reconstruction- Accounting Entries in the Books of the Transferor and Transferee company- Disclosure in Financial Statements- Strategic dimensions  of Mergers & Acquisitions(Organic and Inorganic).

Unit-2
Teaching Hours:16
Accounting for Mergers and Acquisitions
 

Level of Knowledge - Conceptual

Introduction-Definitions- Types of Amalgamation: (I) Amalgamation in the Nature of Merger or pooling Interests Method of Amalgamation; (II) Amalgamation in the nature of Purchase- Distinction Between Amalgamation in the Nature of Merger and Amalgamation in the nature of Purchase-Purchase consideration, Amalgamation and Reconstruction- Accounting Entries in the Books of the Transferor and Transferee company- Disclosure in Financial Statements- Strategic dimensions  of Mergers & Acquisitions(Organic and Inorganic).

Unit-2
Teaching Hours:16
Accounting for Mergers and Acquisitions
 

Level of Knowledge - Conceptual

Introduction-Definitions- Types of Amalgamation: (I) Amalgamation in the Nature of Merger or pooling Interests Method of Amalgamation; (II) Amalgamation in the nature of Purchase- Distinction Between Amalgamation in the Nature of Merger and Amalgamation in the nature of Purchase-Purchase consideration, Amalgamation and Reconstruction- Accounting Entries in the Books of the Transferor and Transferee company- Disclosure in Financial Statements- Strategic dimensions  of Mergers & Acquisitions(Organic and Inorganic).

Unit-3
Teaching Hours:12
Liquidation of Companies
 

Level of Knowledge - Conceptual

Meaning of Liquidation -Types of Liquidation - Preparation of Liquidators final statement under voluntary Winding up or Winding Up by the Court - Order of Payment - Liquidation Expenses - Liquidators Remuneration - Calculation of Preferential Creditors - Pro-Rata Payment - List of Contributors - Treatment of capital surplus - Return of Capital to shareholders having the same capital rights but different paid-up capitals - Statement of Affairs under Compulsory Liquidation.

Unit-3
Teaching Hours:12
Liquidation of Companies
 

Level of Knowledge - Conceptual

Meaning of Liquidation -Types of Liquidation - Preparation of Liquidators final statement under voluntary Winding up or Winding Up by the Court - Order of Payment - Liquidation Expenses - Liquidators Remuneration - Calculation of Preferential Creditors - Pro-Rata Payment - List of Contributors - Treatment of capital surplus - Return of Capital to shareholders having the same capital rights but different paid-up capitals - Statement of Affairs under Compulsory Liquidation.

Unit-3
Teaching Hours:12
Liquidation of Companies
 

Level of Knowledge - Conceptual

Meaning of Liquidation -Types of Liquidation - Preparation of Liquidators final statement under voluntary Winding up or Winding Up by the Court - Order of Payment - Liquidation Expenses - Liquidators Remuneration - Calculation of Preferential Creditors - Pro-Rata Payment - List of Contributors - Treatment of capital surplus - Return of Capital to shareholders having the same capital rights but different paid-up capitals - Statement of Affairs under Compulsory Liquidation.

Unit-4
Teaching Hours:18
Holding Company Accounts
 

Level of Knowledge -Conceptual

Meaning of Holding & Subsidiary Company – Consolidated of Balance Sheet of Holding and Subsidiary Company - Treatment of Unrealized Profit on stock and assets- Revaluation of Assets and Liabilities- Inter Company Owing-Preference shares and Debentures in Subsidiary company- Issue of bonus Shares by Subsidiary Company-Dividend declared by subsidiary Company- Proposed Dividend - Calculation of Cost of Control - Minority Interest - Preparation of Consolidated Balance Sheet.

Unit-4
Teaching Hours:18
Holding Company Accounts
 

Level of Knowledge -Conceptual

Meaning of Holding & Subsidiary Company – Consolidated of Balance Sheet of Holding and Subsidiary Company - Treatment of Unrealized Profit on stock and assets- Revaluation of Assets and Liabilities- Inter Company Owing-Preference shares and Debentures in Subsidiary company- Issue of bonus Shares by Subsidiary Company-Dividend declared by subsidiary Company- Proposed Dividend - Calculation of Cost of Control - Minority Interest - Preparation of Consolidated Balance Sheet.

Unit-4
Teaching Hours:18
Holding Company Accounts
 

Level of Knowledge -Conceptual

Meaning of Holding & Subsidiary Company – Consolidated of Balance Sheet of Holding and Subsidiary Company - Treatment of Unrealized Profit on stock and assets- Revaluation of Assets and Liabilities- Inter Company Owing-Preference shares and Debentures in Subsidiary company- Issue of bonus Shares by Subsidiary Company-Dividend declared by subsidiary Company- Proposed Dividend - Calculation of Cost of Control - Minority Interest - Preparation of Consolidated Balance Sheet.

Text Books And Reference Books:

Jain S.P. &Narang K.L (2017). Corporate Accounting. New Delhi: Kalyani Publishers.

Essential Reading / Recommended Reading
  1. Anil Kumar, Rajesh Kumar (2017) Corporate Accounting (5thEdition/Student 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. (2005)Advanced Accountancy. New Delhi: S Chand & Sons.
  4. Dr. Maheshwari S.N & Dr. Maheshwari S.K, Advanced Accountancy, (2010), Vol.1, Vol.-2. New Delhi: Vikas Publishing House Pvt. Ltd.
  5. Mukerjee & Hanif, Modern Accountancy. (2010). New Delhi: Tata McGraw Hill.
  6. S.K. Paul, Accountancy, (2008). New Delhi: New Central Book Agency (P) Ltd.
Evaluation Pattern

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

Assessment Component

Description

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.

10%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

10%

ESE

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

TOTAL

100%

 

COM561A - COMMUNICATION IN BUSINESS (2022 Batch)

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

Course Objectives/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.

Learning Outcome

CO1: Illustrate an understanding of the different elements of communication

CO2: Demonstrate communication skills that integrate written, verbal and technical communication

CO3: Choose different methods and formats of report preparation including graphical presentation and interpretation

Unit-1
Teaching Hours:12
Introduction to Basics of Communication
 

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

Unit-1
Teaching Hours:12
Introduction to Basics of Communication
 

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

Unit-1
Teaching Hours:12
Introduction to Basics of Communication
 

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

Unit-2
Teaching Hours:8
Effective listening and effective speaking
 

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.

 

Unit-2
Teaching Hours:8
Effective listening and effective speaking
 

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.

 

Unit-2
Teaching Hours:8
Effective listening and effective speaking
 

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.

 

Unit-3
Teaching Hours:8
Non Verbal communication
 

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

Unit-3
Teaching Hours:8
Non Verbal communication
 

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

Unit-3
Teaching Hours:8
Non Verbal communication
 

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

Unit-4
Teaching Hours:12
Effective Writing and Business Correspondence
 

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

Unit-4
Teaching Hours:12
Effective Writing and Business Correspondence
 

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

Unit-4
Teaching Hours:12
Effective Writing and Business Correspondence
 

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

Unit-5
Teaching Hours:8
Office and Personal correspondence
 

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.)

Unit-5
Teaching Hours:8
Office and Personal correspondence
 

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.)

Unit-5
Teaching Hours:8
Office and Personal correspondence
 

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.)

Unit-6
Teaching Hours:12
Essentials of modern communication
 

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.

Unit-6
Teaching Hours:12
Essentials of modern communication
 

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.

Unit-6
Teaching Hours:12
Essentials of modern communication
 

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.

Text Books And Reference Books:

Raman, Meenakshi, & Sharma, Sangeta. (2011). Technical Communication - Principles and practice (2 ed.). Delhi: Oxford University Press.

Essential Reading / Recommended Reading
  1. R.C. Sharma & Krishna Mohan Business Correspondence and Report Writing. Tata McGraw Hill Publishing Company Limited.
  2. K.K. Sinha, Business Communication, Galgotia Publishing Co., Karol Bagh, New Delhi. 
  3. Rajendra Pal and J. S. Korlahalli, Business communications.
  4. UrmilaRai (2013).Business communication (2 Ed.).Himalayas Publishing House.
  5. Dr.ParthoPratim Roy: Business Communication – The basics, Himalayas Publishing House.
  6. C.S.Rayudu (2012), Communication (9 ed.), Himalayas Publishing House.



Evaluation Pattern

Assessment Component

Description

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.

10%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

10%

ESE

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

TOTAL

100%

COM561B - GRAPHIC DESIGNING (2022 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:3

Course Objectives/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 organisations.

Learning Outcome

CO4: To provide an overview of the Graphic designing. CO2: To familiarize the methods and techniques of Graphic designing. CO 3:To enhance the skill set of the students in designing digital entities for businesses. CO 4:To imbibe the concepts of graphics designing to strengthen the campaigns of digital marketing.

Unit-1
Teaching Hours:12
Design Fundamental I - Concepts of Designing
 

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.

Unit-1
Teaching Hours:12
Design Fundamental I - Concepts of Designing
 

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.

Unit-1
Teaching Hours:12
Design Fundamental I - Concepts of Designing
 

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.

Unit-2
Teaching Hours:12
Designing Fundamentals II
 

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

Unit-2
Teaching Hours:12
Designing Fundamentals II
 

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

Unit-2
Teaching Hours:12
Designing Fundamentals II
 

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

Unit-3
Teaching Hours:12
Image Size, Selection, Grid and Guides
 

Modifying Image Size, Resolution, Marquee, Lasso, Magic Wand, Selection Tools, Selecting, Saving, Crop tool-Coping Selection and Image, Grid and Guide Options.

Masks, Channel, Painting and editing-Working with quick masks ,Painting (Brush,  and its effects), Blending Modes, Color palettes,-Editing (Background, Color, Touchup , Cleanup), Gradient tools , layer blending modes, all types of text tools , shape tools. 

Unit-3
Teaching Hours:12
Image Size, Selection, Grid and Guides
 

Modifying Image Size, Resolution, Marquee, Lasso, Magic Wand, Selection Tools, Selecting, Saving, Crop tool-Coping Selection and Image, Grid and Guide Options.

Masks, Channel, Painting and editing-Working with quick masks ,Painting (Brush,  and its effects), Blending Modes, Color palettes,-Editing (Background, Color, Touchup , Cleanup), Gradient tools , layer blending modes, all types of text tools , shape tools. 

Unit-3
Teaching Hours:12
Image Size, Selection, Grid and Guides
 

Modifying Image Size, Resolution, Marquee, Lasso, Magic Wand, Selection Tools, Selecting, Saving, Crop tool-Coping Selection and Image, Grid and Guide Options.

Masks, Channel, Painting and editing-Working with quick masks ,Painting (Brush,  and its effects), Blending Modes, Color palettes,-Editing (Background, Color, Touchup , Cleanup), Gradient tools , layer blending modes, all types of text tools , shape tools. 

Unit-4
Teaching Hours:12
Layers
 

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

Unit-4
Teaching Hours:12
Layers
 

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

Unit-4
Teaching Hours:12
Layers
 

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

Unit-5
Teaching Hours:12
Designs For Printing, Packaging And Web
 

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.

Unit-5
Teaching Hours:12
Designs For Printing, Packaging And Web
 

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.

Unit-5
Teaching Hours:12
Designs For Printing, Packaging And Web
 

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.

Text Books And Reference Books:

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

2017

Essential Reading / Recommended Reading

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

Evaluation Pattern

CIA-50

ESE-50

COM631 - TAXATION LAWS - II (2022 Batch)

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

Course Objectives/Course Description

 

Every person whose income crosses the taxable limit has to compulsorily pay taxes. Knowledge about tax planning helps every person to plan and reduce the burden of taxes. This course is just extension of Taxation Law-I in which students learned about different sources of income for an individual. Taxation law-II is offered as a core paper in the sixth semester which provides advanced knowledge on computation of total income for an individual and assessment of income tax liability of individuals. The course also includes “Goods and Services Act”, which came into force with effect from 1 July 2017 under the principle of One Nation, One Tax and One Market. It provides an overview of structure of GST Act, procedure for registration, procedure to claim ITC, reverse charge mechanism, payment of GST, procedure relating to levy of CGST, SGST & IGST

Learning Outcome

CO1: Demonstrate applied understanding in computing capital gains for individuals.

CO2: Apply provisions of income clubbing, set-off, and carry forward of losses.

CO3: Utilize various deduction provisions and apply computational methods to determine total income

CO4: Skillfully apply assessment procedures and showcase a practical understanding of tax administration

CO5: Apply analytical skills to comprehend the basics of Goods and Services Tax (GST)

CO6: Adeptly navigate GST procedures demonstrating practical mastery in executing tax liability computations

Unit-1
Teaching Hours:12
Capital Gains
 

Basis of Charge(Individuals only) – Meaning of Capital Asset – Transfer of Capital Asset – Transactions not included in Transfer – Computation of Long Term and Short Term Capital Gains -Special Cases in computing Capital Gains – Sec 49(1), Cost of acquisition being fair market value, Sec 50, Sec 50C – Exemptions – Sec 54, 54B, 54D, 54EC, 54EE, 54F, 54G and 54GA – Tax on Short Term and Long Term Capital Gains – Sec 112, 112A and 111A.

Unit-1
Teaching Hours:12
Capital Gains
 

Basis of Charge(Individuals only) – Meaning of Capital Asset – Transfer of Capital Asset – Transactions not included in Transfer – Computation of Long Term and Short Term Capital Gains -Special Cases in computing Capital Gains – Sec 49(1), Cost of acquisition being fair market value, Sec 50, Sec 50C – Exemptions – Sec 54, 54B, 54D, 54EC, 54EE, 54F, 54G and 54GA – Tax on Short Term and Long Term Capital Gains – Sec 112, 112A and 111A.

Unit-1
Teaching Hours:12
Capital Gains
 

Basis of Charge(Individuals only) – Meaning of Capital Asset – Transfer of Capital Asset – Transactions not included in Transfer – Computation of Long Term and Short Term Capital Gains -Special Cases in computing Capital Gains – Sec 49(1), Cost of acquisition being fair market value, Sec 50, Sec 50C – Exemptions – Sec 54, 54B, 54D, 54EC, 54EE, 54F, 54G and 54GA – Tax on Short Term and Long Term Capital Gains – Sec 112, 112A and 111A.

Unit-2
Teaching Hours:10
Clubbing of Income and Set Off and Carry Forward of Losses
 

 

Clubbing on Income: Income of other Persons - Included in Assesse’s Total Income (Theory only) - Set Off and Carry forward of Losses: Inter Source Adjustment – Inter Head Adjustment – Carry Forward of Loss – How to set off – Sec 71B, 72, 73, 74 and 74A. [including problems]

Unit-2
Teaching Hours:10
Clubbing of Income and Set Off and Carry Forward of Losses
 

 

Clubbing on Income: Income of other Persons - Included in Assesse’s Total Income (Theory only) - Set Off and Carry forward of Losses: Inter Source Adjustment – Inter Head Adjustment – Carry Forward of Loss – How to set off – Sec 71B, 72, 73, 74 and 74A. [including problems]

Unit-2
Teaching Hours:10
Clubbing of Income and Set Off and Carry Forward of Losses
 

 

Clubbing on Income: Income of other Persons - Included in Assesse’s Total Income (Theory only) - Set Off and Carry forward of Losses: Inter Source Adjustment – Inter Head Adjustment – Carry Forward of Loss – How to set off – Sec 71B, 72, 73, 74 and 74A. [including problems]

Unit-3
Teaching Hours:12
Computations of Total Income and Tax Liability
 

 

Deduction from Gross Total Income u/s 80C– 80CCC – 80CCD – 80D – 80DD – 80DDB – 80E– 80G – 80GG – 80GGA-80QQB-80RRB-80TTA – 80TTB-80U – Computation of Total Income and Tax Liability of individual Assessee only(both old regime and new regime)

Unit-3
Teaching Hours:12
Computations of Total Income and Tax Liability
 

 

Deduction from Gross Total Income u/s 80C– 80CCC – 80CCD – 80D – 80DD – 80DDB – 80E– 80G – 80GG – 80GGA-80QQB-80RRB-80TTA – 80TTB-80U – Computation of Total Income and Tax Liability of individual Assessee only(both old regime and new regime)

Unit-3
Teaching Hours:12
Computations of Total Income and Tax Liability
 

 

Deduction from Gross Total Income u/s 80C– 80CCC – 80CCD – 80D – 80DD – 80DDB – 80E– 80G – 80GG – 80GGA-80QQB-80RRB-80TTA – 80TTB-80U – Computation of Total Income and Tax Liability of individual Assessee only(both old regime and new regime)

Unit-4
Teaching Hours:10
Income tax Authorities and Procedures for Assessment
 

Self-Assessment- Assessment-Best Judgment Assessment- Income escaping Assessment- Notice- Faceless Assessment - Rectification of mistakes-time limit for completion. Appeals, Revisions and Review. Income Tax Authorities: A brief discussion on - Assessing  Officer  Powers  and Functions - Central Board of Direct Taxes, Functions - Commissioner  of  Income  Tax, Functions.

Unit-4
Teaching Hours:10
Income tax Authorities and Procedures for Assessment
 

Self-Assessment- Assessment-Best Judgment Assessment- Income escaping Assessment- Notice- Faceless Assessment - Rectification of mistakes-time limit for completion. Appeals, Revisions and Review. Income Tax Authorities: A brief discussion on - Assessing  Officer  Powers  and Functions - Central Board of Direct Taxes, Functions - Commissioner  of  Income  Tax, Functions.

Unit-4
Teaching Hours:10
Income tax Authorities and Procedures for Assessment
 

Self-Assessment- Assessment-Best Judgment Assessment- Income escaping Assessment- Notice- Faceless Assessment - Rectification of mistakes-time limit for completion. Appeals, Revisions and Review. Income Tax Authorities: A brief discussion on - Assessing  Officer  Powers  and Functions - Central Board of Direct Taxes, Functions - Commissioner  of  Income  Tax, Functions.

Unit-5
Teaching Hours:10
GST: Introduction To Goods And Services Tax (GST)
 

 

Objectives and basic scheme of GST, Meaning – Salient features of GST – Subsuming of taxes–benefits of implementing GST – Constitutional amendments - Structure of GST (Dual Model) – Central GST – State / Union Territory GST – Integrated GST - GST Council: Structure, Powers and Functions, Provisions for amendments. Definition: Aggregate turnover, Adjudicating authority, Agent, Business, Capital goods, Casual taxable person, Composite supply, Mixed supply, Exempt supply, Outward supply, Principal supply, Place of supply, Supplier, Goods, Input service distributor, Job work, Manufacture, Person, Place of business, Reverse charge, Works contract, Casual taxable person, Non-resident person, Export of goods / services, Import of goods / services, Intermediary, Location of supplier of service, Location of recipient of service.

Unit-5
Teaching Hours:10
GST: Introduction To Goods And Services Tax (GST)
 

 

Objectives and basic scheme of GST, Meaning – Salient features of GST – Subsuming of taxes–benefits of implementing GST – Constitutional amendments - Structure of GST (Dual Model) – Central GST – State / Union Territory GST – Integrated GST - GST Council: Structure, Powers and Functions, Provisions for amendments. Definition: Aggregate turnover, Adjudicating authority, Agent, Business, Capital goods, Casual taxable person, Composite supply, Mixed supply, Exempt supply, Outward supply, Principal supply, Place of supply, Supplier, Goods, Input service distributor, Job work, Manufacture, Person, Place of business, Reverse charge, Works contract, Casual taxable person, Non-resident person, Export of goods / services, Import of goods / services, Intermediary, Location of supplier of service, Location of recipient of service.

Unit-5
Teaching Hours:10
GST: Introduction To Goods And Services Tax (GST)
 

 

Objectives and basic scheme of GST, Meaning – Salient features of GST – Subsuming of taxes–benefits of implementing GST – Constitutional amendments - Structure of GST (Dual Model) – Central GST – State / Union Territory GST – Integrated GST - GST Council: Structure, Powers and Functions, Provisions for amendments. Definition: Aggregate turnover, Adjudicating authority, Agent, Business, Capital goods, Casual taxable person, Composite supply, Mixed supply, Exempt supply, Outward supply, Principal supply, Place of supply, Supplier, Goods, Input service distributor, Job work, Manufacture, Person, Place of business, Reverse charge, Works contract, Casual taxable person, Non-resident person, Export of goods / services, Import of goods / services, Intermediary, Location of supplier of service, Location of recipient of service.

Unit-6
Teaching Hours:10
Procedure and Levy Under GST
 

Registration under GST:  Procedure  for registration, Persons liable for registration, Persons not liable for registration, Compulsory registration, Deemed registration,  Special provisions for Casual taxable persons and Non-resident taxable persons, Exempted goods and services- Rates of GST.

Procedure relating to Levy: (CGST & SGST): Scope of supply, Tax liability on Mixed and Composite supply, Time of supply of goods and services, Value of taxable supply, Computation of taxable value and tax liability.

Procedure relating to Levy: (IGST): Inter-state supply, intra-state supply, Zero rates supply, Value of taxable supply – Computation of taxable value and tax liability.

 

Input tax Credit: Eligibility, Apportionment, Inputs on capital goods, – Transfer of Input tax credit

Unit-6
Teaching Hours:10
Procedure and Levy Under GST
 

Registration under GST:  Procedure  for registration, Persons liable for registration, Persons not liable for registration, Compulsory registration, Deemed registration,  Special provisions for Casual taxable persons and Non-resident taxable persons, Exempted goods and services- Rates of GST.

Procedure relating to Levy: (CGST & SGST): Scope of supply, Tax liability on Mixed and Composite supply, Time of supply of goods and services, Value of taxable supply, Computation of taxable value and tax liability.

Procedure relating to Levy: (IGST): Inter-state supply, intra-state supply, Zero rates supply, Value of taxable supply – Computation of taxable value and tax liability.

 

Input tax Credit: Eligibility, Apportionment, Inputs on capital goods, – Transfer of Input tax credit

Unit-6
Teaching Hours:10
Procedure and Levy Under GST
 

Registration under GST:  Procedure  for registration, Persons liable for registration, Persons not liable for registration, Compulsory registration, Deemed registration,  Special provisions for Casual taxable persons and Non-resident taxable persons, Exempted goods and services- Rates of GST.

Procedure relating to Levy: (CGST & SGST): Scope of supply, Tax liability on Mixed and Composite supply, Time of supply of goods and services, Value of taxable supply, Computation of taxable value and tax liability.

Procedure relating to Levy: (IGST): Inter-state supply, intra-state supply, Zero rates supply, Value of taxable supply – Computation of taxable value and tax liability.

 

Input tax Credit: Eligibility, Apportionment, Inputs on capital goods, – Transfer of Input tax credit

Text Books And Reference Books:

Vinod.K.Singhania. (2024). Student Guide to Income Tax and GST. Taxman Publication.

Essential Reading / Recommended Reading

1. Narang. & Gaur. (2024). Income Tax. Kalyani Publishers.

2. Saha R.G and Usha Devi. N (2024), Income Tax including GST, Himalaya Publications House

3. V.Balachandran. (2024). Indirect Taxes. New Delhi: Sultan Chand Sons

Evaluation Pattern

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

Assessment Component

Description

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.

10%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

10%

ESE

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

TOTAL

100%

COM632 - FINANCIAL REPORTING (2022 Batch)

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

Course Objectives/Course Description

 

Course Description

This paper enables the students to have a theoretical understanding of regulatory standards of Accounting. The course intends to provide knowledge on disclosure requirements and treatment procedures to be followed for enhanced governance and transparency in reporting. As a prerequisite, students should have a thorough understanding of various accounting concepts and conventions.

 

Learning Outcome

CO1: Gain comprehensive knowledge on accounting regulatory framework and the essence of reporting standards

CO2: Explain the need for common global reporting practices

CO3: Explain the essential differences in reporting practices as required by different accounting bodies

CO4: Identify and explain the steps in the revenue recognition process.

CO5: Explain the accounting for various inventory methods as permitted by different standards.

CO6: Understand and analyze the accounting treatment for Investments, treatment of Borrowing Costs, Investments, PPEs and Intangibles.

Unit-1
Teaching Hours:18
Accounting Standards 1-2
 

Level of Knowledge: Basic and Conceptual

 

Meaning, Objectives, Advantages, disadvantages, Procedure for issuing Accounting Standards by the ICAI, Scope of Accounting Standards: - Level-I Enterprises, Level- II Enterprises and Level- III Enterprises. IFRS, International Accounting Standards, IND-AS and GAAP, NFRA and its role under Companies Act,

 

Disclosure of Accounting Policies AS -1

 

Scope, Need, Various areas where disclosure is mandatory, Change in Accounting Policies. Comparison of AS-1 with IND AS-1.

 

Valuation of Inventories AS -2

 

Objective, Definition, Measurement of Inventory – Cost inventories, Exclusion from the cost of inventories, Valuation of inventory – Specific identification method, First- in First- out method, Weighted Average cost, Standard cost, Retail inventory method, Net realizable value, Valuation of containers and empties, Disclosure in the financial statement, Corporate Accounting practices (Problems). Comparison of AS-2 with IND AS-2.

 

Unit-1
Teaching Hours:18
Accounting Standards 1-2
 

Level of Knowledge: Basic and Conceptual

 

Meaning, Objectives, Advantages, disadvantages, Procedure for issuing Accounting Standards by the ICAI, Scope of Accounting Standards: - Level-I Enterprises, Level- II Enterprises and Level- III Enterprises. IFRS, International Accounting Standards, IND-AS and GAAP, NFRA and its role under Companies Act,

 

Disclosure of Accounting Policies AS -1

 

Scope, Need, Various areas where disclosure is mandatory, Change in Accounting Policies. Comparison of AS-1 with IND AS-1.

 

Valuation of Inventories AS -2

 

Objective, Definition, Measurement of Inventory – Cost inventories, Exclusion from the cost of inventories, Valuation of inventory – Specific identification method, First- in First- out method, Weighted Average cost, Standard cost, Retail inventory method, Net realizable value, Valuation of containers and empties, Disclosure in the financial statement, Corporate Accounting practices (Problems). Comparison of AS-2 with IND AS-2.

 

Unit-1
Teaching Hours:18
Accounting Standards 1-2
 

Level of Knowledge: Basic and Conceptual

 

Meaning, Objectives, Advantages, disadvantages, Procedure for issuing Accounting Standards by the ICAI, Scope of Accounting Standards: - Level-I Enterprises, Level- II Enterprises and Level- III Enterprises. IFRS, International Accounting Standards, IND-AS and GAAP, NFRA and its role under Companies Act,

 

Disclosure of Accounting Policies AS -1

 

Scope, Need, Various areas where disclosure is mandatory, Change in Accounting Policies. Comparison of AS-1 with IND AS-1.

 

Valuation of Inventories AS -2

 

Objective, Definition, Measurement of Inventory – Cost inventories, Exclusion from the cost of inventories, Valuation of inventory – Specific identification method, First- in First- out method, Weighted Average cost, Standard cost, Retail inventory method, Net realizable value, Valuation of containers and empties, Disclosure in the financial statement, Corporate Accounting practices (Problems). Comparison of AS-2 with IND AS-2.

 

Unit-2
Teaching Hours:14
Accounting Standards 9-10
 

Revenue Recognition AS -9

 

Revenue definition- Exclusions- Revenue from sale of goods, Revenue from rendering services, Revenue from use of resources by others-Disclosure Requirements-Timing of revenue recognition. Comparison of AS-9 with IND AS-18.

 

Property, Plant and Equipment AS -10

 

Definition, Objective, Recognition of assets Initial measurement, Subsequent costs, Measurement subsequent initial recognition, Revaluations, Increase /Decrease due to revaluation, Depreciation as per Schedule II of the Companies Act,2013 and Guidance note, Impairment, Compensation for impairment, De-recognition: Accounting Treatment, Disclosure; Corporate practices, (Problems). Comparison of AS-10 with IND AS-16.

 

Unit-2
Teaching Hours:14
Accounting Standards 9-10
 

Revenue Recognition AS -9

 

Revenue definition- Exclusions- Revenue from sale of goods, Revenue from rendering services, Revenue from use of resources by others-Disclosure Requirements-Timing of revenue recognition. Comparison of AS-9 with IND AS-18.

 

Property, Plant and Equipment AS -10

 

Definition, Objective, Recognition of assets Initial measurement, Subsequent costs, Measurement subsequent initial recognition, Revaluations, Increase /Decrease due to revaluation, Depreciation as per Schedule II of the Companies Act,2013 and Guidance note, Impairment, Compensation for impairment, De-recognition: Accounting Treatment, Disclosure; Corporate practices, (Problems). Comparison of AS-10 with IND AS-16.

 

Unit-2
Teaching Hours:14
Accounting Standards 9-10
 

Revenue Recognition AS -9

 

Revenue definition- Exclusions- Revenue from sale of goods, Revenue from rendering services, Revenue from use of resources by others-Disclosure Requirements-Timing of revenue recognition. Comparison of AS-9 with IND AS-18.

 

Property, Plant and Equipment AS -10

 

Definition, Objective, Recognition of assets Initial measurement, Subsequent costs, Measurement subsequent initial recognition, Revaluations, Increase /Decrease due to revaluation, Depreciation as per Schedule II of the Companies Act,2013 and Guidance note, Impairment, Compensation for impairment, De-recognition: Accounting Treatment, Disclosure; Corporate practices, (Problems). Comparison of AS-10 with IND AS-16.

 

Unit-3
Teaching Hours:6
Effects of changes in Foreign Exchange Rates AS- 11
 

Need and objective, Scope and applicability, foreign currency transactions, Definitions, Classification for accounting treatment - Category- I-Foreign currency transactions; Category- II-Foreign operations; Category- III-Forward exchange contracts. Comparison of AS-11 with IND AS-21.

 

Unit-3
Teaching Hours:6
Effects of changes in Foreign Exchange Rates AS- 11
 

Need and objective, Scope and applicability, foreign currency transactions, Definitions, Classification for accounting treatment - Category- I-Foreign currency transactions; Category- II-Foreign operations; Category- III-Forward exchange contracts. Comparison of AS-11 with IND AS-21.

 

Unit-3
Teaching Hours:6
Effects of changes in Foreign Exchange Rates AS- 11
 

Need and objective, Scope and applicability, foreign currency transactions, Definitions, Classification for accounting treatment - Category- I-Foreign currency transactions; Category- II-Foreign operations; Category- III-Forward exchange contracts. Comparison of AS-11 with IND AS-21.

 

Unit-4
Teaching Hours:12
Accounting Standards 13 and 16
 

Accounting for Investments AS-13

 

Investment defined, Exception, Classification of investment, Cost of investments and Valuation of investments. Disposal of investments, Re-classification of investment, Disclosure of investment in the financial statements, (Problems). Comparison of AS- 13 with IND AS-40

 

Borrowing cost AS- 16

 

Meaning and coverage, Qualifying asset, Recognition of borrowing cost, Eligible items for borrowing cost, Specific borrowing, General borrowing, Capitalization ceiling, Commencement of capitalization, Conditions for capitalization, Suspension of capitalization, Cessation of

 

Capitalization, (Problems). Comparison of AS-16 with IND AS-23.

 

Unit-4
Teaching Hours:12
Accounting Standards 13 and 16
 

Accounting for Investments AS-13

 

Investment defined, Exception, Classification of investment, Cost of investments and Valuation of investments. Disposal of investments, Re-classification of investment, Disclosure of investment in the financial statements, (Problems). Comparison of AS- 13 with IND AS-40

 

Borrowing cost AS- 16

 

Meaning and coverage, Qualifying asset, Recognition of borrowing cost, Eligible items for borrowing cost, Specific borrowing, General borrowing, Capitalization ceiling, Commencement of capitalization, Conditions for capitalization, Suspension of capitalization, Cessation of

 

Capitalization, (Problems). Comparison of AS-16 with IND AS-23.

 

Unit-4
Teaching Hours:12
Accounting Standards 13 and 16
 

Accounting for Investments AS-13

 

Investment defined, Exception, Classification of investment, Cost of investments and Valuation of investments. Disposal of investments, Re-classification of investment, Disclosure of investment in the financial statements, (Problems). Comparison of AS- 13 with IND AS-40

 

Borrowing cost AS- 16

 

Meaning and coverage, Qualifying asset, Recognition of borrowing cost, Eligible items for borrowing cost, Specific borrowing, General borrowing, Capitalization ceiling, Commencement of capitalization, Conditions for capitalization, Suspension of capitalization, Cessation of

 

Capitalization, (Problems). Comparison of AS-16 with IND AS-23.

 

Unit-5
Teaching Hours:10
Accounting Standards 25-26
 

 

Interim Financial Reporting AS- 25

 

Meaning, financial statements, Need, Principles of recognition and measurements, Form and contents of interim financial statements, Disclosure requirements. Comparison of AS-25 with IND AS-34.

 

Intangible Assets AS- 26

 

Asset- Meaning, Types – Intangible assets- Meaning, Unidentifiable, Acquired identifiable, Internally generated identifiable intangible asset, Characteristics, Cost of intangible assets, Research and development, Accounting treatment of research and development cost, Determination of cost of internally generated brands, Amortization of intangibles – Different methods, Retirement and disposal, Disclosure of corporate practices. Comparison of AS-26 with IND AS-38.

Unit-5
Teaching Hours:10
Accounting Standards 25-26
 

 

Interim Financial Reporting AS- 25

 

Meaning, financial statements, Need, Principles of recognition and measurements, Form and contents of interim financial statements, Disclosure requirements. Comparison of AS-25 with IND AS-34.

 

Intangible Assets AS- 26

 

Asset- Meaning, Types – Intangible assets- Meaning, Unidentifiable, Acquired identifiable, Internally generated identifiable intangible asset, Characteristics, Cost of intangible assets, Research and development, Accounting treatment of research and development cost, Determination of cost of internally generated brands, Amortization of intangibles – Different methods, Retirement and disposal, Disclosure of corporate practices. Comparison of AS-26 with IND AS-38.

Unit-5
Teaching Hours:10
Accounting Standards 25-26
 

 

Interim Financial Reporting AS- 25

 

Meaning, financial statements, Need, Principles of recognition and measurements, Form and contents of interim financial statements, Disclosure requirements. Comparison of AS-25 with IND AS-34.

 

Intangible Assets AS- 26

 

Asset- Meaning, Types – Intangible assets- Meaning, Unidentifiable, Acquired identifiable, Internally generated identifiable intangible asset, Characteristics, Cost of intangible assets, Research and development, Accounting treatment of research and development cost, Determination of cost of internally generated brands, Amortization of intangibles – Different methods, Retirement and disposal, Disclosure of corporate practices. Comparison of AS-26 with IND AS-38.

Text Books And Reference Books:

Rawat D.S, (2017). Accounting Standards. New Delhi: Taxmann Allied Services (p) Ltd

Essential Reading / Recommended Reading

  1. M.P, Vijay Kumar. (2022). Financial Reporting Mumbai: Snow White Publications Pvt. Ltd.
  2. Jain., Narang. (2021). Accounting Theory. New Delhi: Kalyani Publishers.
  3. Aggarwal. Manav., (2021). Accounting Theory and Practice. New Delhi: Kalyani Publishers.

 

Evaluation Pattern

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

Assessment Component

Description

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.

10%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

10%

ESE

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

COM641A - STRATEGIC HUMAN RESOURCE MANAGEMENT (2022 Batch)

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

Course Objectives/Course Description

 

Course Description

This course provides the knowledge base for understanding the principles and techniques of Strategic Human Resource Management. The primary objective is to provide a framework of the principles, concepts, tools and techniques of planning and implementation of Strategic Human Resource Strategies. The course will provide an in-depth learning about ways to manage strategic organisations.  The subject equips students with the intricacies of building knowledge management into strategy framework and they learn as to how globally competent personnel contributes to improved performance, productivity, and morale. As a prerequisite, the student should the know basics concepts of business, management, human resource, and organisations.

Learning Outcome

CO1: Assess appropriate concepts and frameworks of strategic HR management

CO2: Prioritize the techniques of HR in gaining a sustainable competitive advantage

CO3: Compare the various retention strategies used in organisations

CO4: Evaluate the impact and challenges of domestic and global companies in developing globally competent managers

CO5: Summarise various HR investment consideration by companies

CO6: Critically evaluate the difference between Global and Domestic HRM with examples

Unit-1
Teaching Hours:14
Introduction to Strategic HRM
 

Conceptual Framework of strategic HRM, models of strategic HRM, development & delivery of HR strategies to increase firm performance, challenges in strategic human resource management, SHRM for competitive advantage. Difference between global HRM & domestic HRM.

Unit-1
Teaching Hours:14
Introduction to Strategic HRM
 

Conceptual Framework of strategic HRM, models of strategic HRM, development & delivery of HR strategies to increase firm performance, challenges in strategic human resource management, SHRM for competitive advantage. Difference between global HRM & domestic HRM.

Unit-1
Teaching Hours:14
Introduction to Strategic HRM
 

Conceptual Framework of strategic HRM, models of strategic HRM, development & delivery of HR strategies to increase firm performance, challenges in strategic human resource management, SHRM for competitive advantage. Difference between global HRM & domestic HRM.

Unit-2
Teaching Hours:10
Investment perspectives of HR
 

Resource Investment Planning, Investments in Training and Development, Investment Practices for improved retention and productivity, Job secure workforce.

Unit-2
Teaching Hours:10
Investment perspectives of HR
 

Resource Investment Planning, Investments in Training and Development, Investment Practices for improved retention and productivity, Job secure workforce.

Unit-2
Teaching Hours:10
Investment perspectives of HR
 

Resource Investment Planning, Investments in Training and Development, Investment Practices for improved retention and productivity, Job secure workforce.

Unit-3
Teaching Hours:12
Managing strategic Organisation
 

Managing Strategic Organisational Renewal -Managing change and OD, instituting TQM Programs, HR and BPR, Flexible work arrangements

Unit-3
Teaching Hours:12
Managing strategic Organisation
 

Managing Strategic Organisational Renewal -Managing change and OD, instituting TQM Programs, HR and BPR, Flexible work arrangements

Unit-3
Teaching Hours:12
Managing strategic Organisation
 

Managing Strategic Organisational Renewal -Managing change and OD, instituting TQM Programs, HR and BPR, Flexible work arrangements

Unit-4
Teaching Hours:10
Strategic Knowledge Management
 

Building knowledge management into strategy framework, Strategies for competency mapping and knowledge management, HR dimension to knowledge management. Strategic approach to industrial relations, outsourcing & its HR implications

Unit-4
Teaching Hours:10
Strategic Knowledge Management
 

Building knowledge management into strategy framework, Strategies for competency mapping and knowledge management, HR dimension to knowledge management. Strategic approach to industrial relations, outsourcing & its HR implications

Unit-4
Teaching Hours:10
Strategic Knowledge Management
 

Building knowledge management into strategy framework, Strategies for competency mapping and knowledge management, HR dimension to knowledge management. Strategic approach to industrial relations, outsourcing & its HR implications

Unit-5
Teaching Hours:14
Strategizing the HR Process: Recruitment and Retention Strategies
 

Introduction to online recruitment- Meaning, E-Selection, E-Hiring, E- Recruiting, Campus- Hiring, Role of Campus Ambassador Agencies Role of AI integrated hiring, headhunting, employee referrals, functions of employee referrals, Use of HR consultants, Social media, Employee benefits, Work-life balance and strategies adopted by companies

Unit-5
Teaching Hours:14
Strategizing the HR Process: Recruitment and Retention Strategies
 

Introduction to online recruitment- Meaning, E-Selection, E-Hiring, E- Recruiting, Campus- Hiring, Role of Campus Ambassador Agencies Role of AI integrated hiring, headhunting, employee referrals, functions of employee referrals, Use of HR consultants, Social media, Employee benefits, Work-life balance and strategies adopted by companies

Unit-5
Teaching Hours:14
Strategizing the HR Process: Recruitment and Retention Strategies
 

Introduction to online recruitment- Meaning, E-Selection, E-Hiring, E- Recruiting, Campus- Hiring, Role of Campus Ambassador Agencies Role of AI integrated hiring, headhunting, employee referrals, functions of employee referrals, Use of HR consultants, Social media, Employee benefits, Work-life balance and strategies adopted by companies

Text Books And Reference Books:

  1. Mello, J. A. (2021). Strategic Human Resource Management (005 ed.). Cengage Learning
  2. Rees, G., & Smith, P. E. (2021). Strategic Human Resource Management: An International Perspective (Third ed.). SAGE Publications Ltd.
Essential Reading / Recommended Reading
  1. Rees, G., & Smith, P. E. (2021). Strategic Human Resource Management: An International Perspective (Third ed.). SAGE Publications Ltd.
Evaluation Pattern

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

 

Assessment Component

Description

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.

10%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

10%

ESE

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

TOTAL

100%

COM641C - INTERNATIONAL FINANCIAL MANAGEMENT (2022 Batch)

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

Course Objectives/Course Description

 

This course seeks to provide an understanding of finance in an international setting. This course will explore the characteristics of international finance and evaluate the associated risks and benefits involved in operating globally. The course will emphasize on international currency issues when operating across national boundaries and the recent developments in international financing.  The course aims at developing effective strategies for international financing and investment. As a prerequisite, the students should be having basic knowledge about concepts relating to financial management in domestic firms, business organisation, basics of accounting and business management.

Learning Outcome

CO 1: Comprehend various concepts and theories related to international financial management.

CO 2: Describe the factors motivating business organization to pursue international business.

CO 3: Explain various aspects relating to Balance of Payments and problems associated.

CO 4: Demonstrate the understanding about International Monetary System and International financial institutions.

CO 5: Analyse the functions of foreign exchange markets and determine the exchange rate mechanisms.

CO 6: Explain different foreign exchange exposures and evaluate the techniques to deal with foreign exchange risks.

Unit-1
Teaching Hours:8
Introduction to International Finance & International Trade
 

Level of Knowledge: Basic and Conceptual 

Scope- Relevance of IFM- International Financial Management & Domestic Management- Scope of International finance- International business activities & methods-Motivation for international business-International trade documents – INCOTERMS associated with export-import financing - International Sources of Finance for the Firm – India’s FDI & FII position

Unit-1
Teaching Hours:8
Introduction to International Finance & International Trade
 

Level of Knowledge: Basic and Conceptual 

Scope- Relevance of IFM- International Financial Management & Domestic Management- Scope of International finance- International business activities & methods-Motivation for international business-International trade documents – INCOTERMS associated with export-import financing - International Sources of Finance for the Firm – India’s FDI & FII position

Unit-1
Teaching Hours:8
Introduction to International Finance & International Trade
 

Level of Knowledge: Basic and Conceptual 

Scope- Relevance of IFM- International Financial Management & Domestic Management- Scope of International finance- International business activities & methods-Motivation for international business-International trade documents – INCOTERMS associated with export-import financing - International Sources of Finance for the Firm – India’s FDI & FII position

Unit-2
Teaching Hours:8
Balance of Payment
 

Level of Knowledge: Basic and Analytical                                                                     

 

Meaning- BOP manual- BOP accounting (Debit & Credit)- BOP statement &components- Current account-capital account- Official reserve account- Types and causes of disequilibrium-simple problems on preparation of BOP statement - India’s Balance of Payment Position – Measures Taken by Government & RBI

Unit-2
Teaching Hours:8
Balance of Payment
 

Level of Knowledge: Basic and Analytical                                                                     

 

Meaning- BOP manual- BOP accounting (Debit & Credit)- BOP statement &components- Current account-capital account- Official reserve account- Types and causes of disequilibrium-simple problems on preparation of BOP statement - India’s Balance of Payment Position – Measures Taken by Government & RBI

Unit-2
Teaching Hours:8
Balance of Payment
 

Level of Knowledge: Basic and Analytical                                                                     

 

Meaning- BOP manual- BOP accounting (Debit & Credit)- BOP statement &components- Current account-capital account- Official reserve account- Types and causes of disequilibrium-simple problems on preparation of BOP statement - India’s Balance of Payment Position – Measures Taken by Government & RBI

Unit-3
Teaching Hours:12
The International Monetary System
 

Level Knowledge: Basic and Conceptual

International monetary system- Gold standard system- Price specie-Gold exchange standard- Bretton Woods & post Bretton woods system- Alternative exchange rate regimes (all types of systems)- IMF & World bank- Objectives & Functions of IMF & World Bank-IMF classification of exchange rate regime- Capital and current account convertibility - OECD – International Trade Agreements - Asian Development Bank – New Development Bank

Unit-3
Teaching Hours:12
The International Monetary System
 

Level Knowledge: Basic and Conceptual

International monetary system- Gold standard system- Price specie-Gold exchange standard- Bretton Woods & post Bretton woods system- Alternative exchange rate regimes (all types of systems)- IMF & World bank- Objectives & Functions of IMF & World Bank-IMF classification of exchange rate regime- Capital and current account convertibility - OECD – International Trade Agreements - Asian Development Bank – New Development Bank

Unit-3
Teaching Hours:12
The International Monetary System
 

Level Knowledge: Basic and Conceptual

International monetary system- Gold standard system- Price specie-Gold exchange standard- Bretton Woods & post Bretton woods system- Alternative exchange rate regimes (all types of systems)- IMF & World bank- Objectives & Functions of IMF & World Bank-IMF classification of exchange rate regime- Capital and current account convertibility - OECD – International Trade Agreements - Asian Development Bank – New Development Bank

Unit-4
Teaching Hours:12
The Foreign Exchange Market
 

Level of knowledge: Basic and Conceptual

 

Foreign exchange market-market participants- Functions of Forex market-Factors affecting forex rates - Information and communication systems - FEDAI (Foreign Exchange Dealers' Association of India ) -Forex rates- - Forex quotations- Cross rates- Problems on conversion of direct to indirect, cross rate calculation, spread & spot forward transactions- Arbitrage- simple problems on two-point arbitrage and three point arbitrage- Nostro, Vostro accounts –Forward and Future spot rates- simple problems-Factors  affecting forward rates - Purchasing Power Parity (simple problems)- Interest Rate Parity - International Fisher effect- (problems) - Role of Technology in Forex Trading

Unit-4
Teaching Hours:12
The Foreign Exchange Market
 

Level of knowledge: Basic and Conceptual

 

Foreign exchange market-market participants- Functions of Forex market-Factors affecting forex rates - Information and communication systems - FEDAI (Foreign Exchange Dealers' Association of India ) -Forex rates- - Forex quotations- Cross rates- Problems on conversion of direct to indirect, cross rate calculation, spread & spot forward transactions- Arbitrage- simple problems on two-point arbitrage and three point arbitrage- Nostro, Vostro accounts –Forward and Future spot rates- simple problems-Factors  affecting forward rates - Purchasing Power Parity (simple problems)- Interest Rate Parity - International Fisher effect- (problems) - Role of Technology in Forex Trading

Unit-4
Teaching Hours:12
The Foreign Exchange Market
 

Level of knowledge: Basic and Conceptual

 

Foreign exchange market-market participants- Functions of Forex market-Factors affecting forex rates - Information and communication systems - FEDAI (Foreign Exchange Dealers' Association of India ) -Forex rates- - Forex quotations- Cross rates- Problems on conversion of direct to indirect, cross rate calculation, spread & spot forward transactions- Arbitrage- simple problems on two-point arbitrage and three point arbitrage- Nostro, Vostro accounts –Forward and Future spot rates- simple problems-Factors  affecting forward rates - Purchasing Power Parity (simple problems)- Interest Rate Parity - International Fisher effect- (problems) - Role of Technology in Forex Trading

Unit-5
Teaching Hours:12
Foreign Exchange Risk Management
 

Level of knowledge: Basic and Conceptual

 

Exchange risk-conceptual overview - types of exposure-Tools & techniques of foreign exchange risk management- Management of Translation exposure-Functional versus reporting currency-Translation methods (simple problems related to methods of translation)-Management of Transaction exposure-Risk management products- Interest Rate Swaps – Currency Swaps – Operations of Interest Rate & Currency Swaps with examples - Management of Economic exposure-Managing economic exposure- Country risk analysis – characteristics – Measuring country risk

Unit-5
Teaching Hours:12
Foreign Exchange Risk Management
 

Level of knowledge: Basic and Conceptual

 

Exchange risk-conceptual overview - types of exposure-Tools & techniques of foreign exchange risk management- Management of Translation exposure-Functional versus reporting currency-Translation methods (simple problems related to methods of translation)-Management of Transaction exposure-Risk management products- Interest Rate Swaps – Currency Swaps – Operations of Interest Rate & Currency Swaps with examples - Management of Economic exposure-Managing economic exposure- Country risk analysis – characteristics – Measuring country risk

Unit-5
Teaching Hours:12
Foreign Exchange Risk Management
 

Level of knowledge: Basic and Conceptual

 

Exchange risk-conceptual overview - types of exposure-Tools & techniques of foreign exchange risk management- Management of Translation exposure-Functional versus reporting currency-Translation methods (simple problems related to methods of translation)-Management of Transaction exposure-Risk management products- Interest Rate Swaps – Currency Swaps – Operations of Interest Rate & Currency Swaps with examples - Management of Economic exposure-Managing economic exposure- Country risk analysis – characteristics – Measuring country risk

Unit-6
Teaching Hours:12
Multinational Capital Structure and Working Capital Management
 

Level of Knowledge: Basic and Conceptual

 

International financing decision - External sources of Debt & Equity – Short-term financing – Internal & External sources of short-term financing -Netting (problems on netting and investing excess cash) Management of receivables- Inventory management 

Unit-6
Teaching Hours:12
Multinational Capital Structure and Working Capital Management
 

Level of Knowledge: Basic and Conceptual

 

International financing decision - External sources of Debt & Equity – Short-term financing – Internal & External sources of short-term financing -Netting (problems on netting and investing excess cash) Management of receivables- Inventory management 

Unit-6
Teaching Hours:12
Multinational Capital Structure and Working Capital Management
 

Level of Knowledge: Basic and Conceptual

 

International financing decision - External sources of Debt & Equity – Short-term financing – Internal & External sources of short-term financing -Netting (problems on netting and investing excess cash) Management of receivables- Inventory management 

Text Books And Reference Books:
  1. Madura, J. (2020). International financial management. Cengage Learning.
  2. Apte, P. G., & Kapshe, S. (2020). International Financial Management. McGraw-Hill Education.
Essential Reading / Recommended Reading

1.      Madura, J. (2018). International financial management. US: Cengage Learning Custom Publication.

2.      Levi, M. (2018). International finance. London: Routledge.

3.      Apte, P. (2014). International financial management. New Delhi: Tata McGraw-Hill Pub.

4.      SubbaRao  (2010), International Business. Himalaya Publishing House.

5.      Vij, M. (2006). International Financial Management. (2nd ed.). New Delhi: Excel Books.

Evaluation Pattern

The Assessment Pattern is as follows

Assessment Component

Description

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.

10%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

10%

ESE

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

TOTAL

100%

COM642A - CONSUMER BEHAVIOUR AND MARKETING RESEARCH (2022 Batch)

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

Course Objectives/Course Description

 

This paper aims to develop conceptual knowledge on the overview of dynamic aspects of marketing namely Consumer Behaviour and Marketing Research. The subject mainly focuses on fundamentals of consumer behaviour, different models, strategies involved in segmentation, positioning/repositioning and store choice. This subject also focuses on fundamentals of market research.

Learning Outcome

CO1: Recall the fundamentals of consumer behaviour

CO2: Categorise the consumers based on their behavioural aspect.

CO3: Compare and Contrast between different consumer behaviour models

CO4: Application of segmentation and positioning/repositioning strategies for different products/brands.

CO5: Assess the consumer preference, store choice and consumer satisfaction through research

Unit-1
Teaching Hours:12
Introduction & overview to the study of consumer behaviour.
 

Introduction to Consumer Behaviour; Consumer Behaviour and Marketing Strategy, Methods of consumer research, Applications of consumer behaviour knowledge in marketing. Contributing disciplines and area like psychology, social psychology, economics, anthropology etc. The diversity of consumers and their behaviours. Profiling the consumer and understanding their needs. Segmentation, Consumer Decision making process and decision making roles Information Search Process; Evaluative criteria and decision rules. Are consumers Rational or emotional.

 

 

Unit-1
Teaching Hours:12
Introduction & overview to the study of consumer behaviour.
 

Introduction to Consumer Behaviour; Consumer Behaviour and Marketing Strategy, Methods of consumer research, Applications of consumer behaviour knowledge in marketing. Contributing disciplines and area like psychology, social psychology, economics, anthropology etc. The diversity of consumers and their behaviours. Profiling the consumer and understanding their needs. Segmentation, Consumer Decision making process and decision making roles Information Search Process; Evaluative criteria and decision rules. Are consumers Rational or emotional.

 

 

Unit-1
Teaching Hours:12
Introduction & overview to the study of consumer behaviour.
 

Introduction to Consumer Behaviour; Consumer Behaviour and Marketing Strategy, Methods of consumer research, Applications of consumer behaviour knowledge in marketing. Contributing disciplines and area like psychology, social psychology, economics, anthropology etc. The diversity of consumers and their behaviours. Profiling the consumer and understanding their needs. Segmentation, Consumer Decision making process and decision making roles Information Search Process; Evaluative criteria and decision rules. Are consumers Rational or emotional.

 

 

Unit-2
Teaching Hours:10
Consumer modelling and Consumer Behaviour influences
 

Nicosia Model and its implications, Howard Sheth Model and its implications- Engel Engel,Kollatt Blackwell(EBM) Model and its implications. Environmental influences on Consumer Behaviour - Cultural influences - Social class - Reference groups and family influences - Opinion leadership and the diffusion of innovations - Marketing implications of the above influences.

 

 

Unit-2
Teaching Hours:10
Consumer modelling and Consumer Behaviour influences
 

Nicosia Model and its implications, Howard Sheth Model and its implications- Engel Engel,Kollatt Blackwell(EBM) Model and its implications. Environmental influences on Consumer Behaviour - Cultural influences - Social class - Reference groups and family influences - Opinion leadership and the diffusion of innovations - Marketing implications of the above influences.

 

 

Unit-2
Teaching Hours:10
Consumer modelling and Consumer Behaviour influences
 

Nicosia Model and its implications, Howard Sheth Model and its implications- Engel Engel,Kollatt Blackwell(EBM) Model and its implications. Environmental influences on Consumer Behaviour - Cultural influences - Social class - Reference groups and family influences - Opinion leadership and the diffusion of innovations - Marketing implications of the above influences.

 

 

Unit-3
Teaching Hours:10
Strategic marketing applications and consumerism
 

Strategic marketing applications -New Market segmentation strategies - Positioning strategies for existing and new products, Re-positioning, Perceptual Mapping - Marketing communication - Store choice and shopping behaviour - In-Store stimuli, store image and loyalty - Consumerism - Consumer rights and Marketers' responsibilities.

Unit-3
Teaching Hours:10
Strategic marketing applications and consumerism
 

Strategic marketing applications -New Market segmentation strategies - Positioning strategies for existing and new products, Re-positioning, Perceptual Mapping - Marketing communication - Store choice and shopping behaviour - In-Store stimuli, store image and loyalty - Consumerism - Consumer rights and Marketers' responsibilities.

Unit-3
Teaching Hours:10
Strategic marketing applications and consumerism
 

Strategic marketing applications -New Market segmentation strategies - Positioning strategies for existing and new products, Re-positioning, Perceptual Mapping - Marketing communication - Store choice and shopping behaviour - In-Store stimuli, store image and loyalty - Consumerism - Consumer rights and Marketers' responsibilities.

Unit-4
Teaching Hours:10
Introduction, nature and scope of marketing research
 

The Marketing Research System - Definition of market research - Basic and Applied Research – The Marketing Research Process - Types of Research - Steps in Marketing Research Process - Research Design.

 

 

Unit-4
Teaching Hours:10
Introduction, nature and scope of marketing research
 

The Marketing Research System - Definition of market research - Basic and Applied Research – The Marketing Research Process - Types of Research - Steps in Marketing Research Process - Research Design.

 

 

Unit-4
Teaching Hours:10
Introduction, nature and scope of marketing research
 

The Marketing Research System - Definition of market research - Basic and Applied Research – The Marketing Research Process - Types of Research - Steps in Marketing Research Process - Research Design.

 

 

Unit-5
Teaching Hours:10
Market Data collection methods and reporting
 

Data Instruments - Data Collection- Online data collection - Collection of Secondary Data – Collection of Primary Data Methods - Field Operations - Errors and Difficulties in Data Processing, Coding and Editing. Data Analysis - -Hypothesis Testing - Report Writing - Presentation of Data.

 

 

Unit-5
Teaching Hours:10
Market Data collection methods and reporting
 

Data Instruments - Data Collection- Online data collection - Collection of Secondary Data – Collection of Primary Data Methods - Field Operations - Errors and Difficulties in Data Processing, Coding and Editing. Data Analysis - -Hypothesis Testing - Report Writing - Presentation of Data.

 

 

Unit-5
Teaching Hours:10
Market Data collection methods and reporting
 

Data Instruments - Data Collection- Online data collection - Collection of Secondary Data – Collection of Primary Data Methods - Field Operations - Errors and Difficulties in Data Processing, Coding and Editing. Data Analysis - -Hypothesis Testing - Report Writing - Presentation of Data.

 

 

Unit-6
Teaching Hours:8
Application of Marketing Research in different areas
 

Research consultancy firms and their work. Application of Marketing Research: Product Research – Motivation research – Advertising Research – Sales Control Research – Rural Marketing research - Export Marketing research.

Unit-6
Teaching Hours:8
Application of Marketing Research in different areas
 

Research consultancy firms and their work. Application of Marketing Research: Product Research – Motivation research – Advertising Research – Sales Control Research – Rural Marketing research - Export Marketing research.

Unit-6
Teaching Hours:8
Application of Marketing Research in different areas
 

Research consultancy firms and their work. Application of Marketing Research: Product Research – Motivation research – Advertising Research – Sales Control Research – Rural Marketing research - Export Marketing research.

Text Books And Reference Books:

1.      Sumathi, S., &Saravanavel, P. (2009). Marketing Research & Consumer Behaviour, 1E. Vikas Publishing House Pvt Ltd.

 

2.      Schiffman, L. G., & Kanuk, L. L. (2000). Consumer behavior, 7th. NY: Prentice Hall, 15-36.

Essential Reading / Recommended Reading

Nair, S. R. (2008). Consumer Behaviour and Marketing Research: Text and Cases. Global Media.

Evaluation Pattern

Assessment Component

Description

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.

10%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

10%

ESE

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

TOTAL

100%

COM642C - ADVANCED FINANCIAL ACCOUNTING - II (2022 Batch)

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

Course Objectives/Course Description

 

Course Description:

Advanced Financial Accounting-II provides comprehensive understanding of all aspects relating to financial accounting procedures and presentation of financial statements as per legal requirements in different types of organisations such as, Banking companies, Insurances companies, Leasing companies. The students will also gain an understanding about the recent trends in accounting in the areas like human resource accounting, social responsibility accounting, environmental accounting and inflation accounting. As a prerequisite, students should have sound knowledge about basic concepts of accounting and preparation of final accounts. They also must have some basic knowledge about banking, insurance and leasing companies.

Learning Outcome

CO1: Describe the important books, registers, accounting procedures and practices followed in banking, insurance and leasing companies

CO2: Apply the concepts and guidelines of banking company and insurance company in preparation of its final accounts

CO3: Prepare Lease accounts in the books of Lessor and Lessee

CO4: Explain the recent trends in accounting viz., environmental accounting, social accounting and human resource accounting and inflation accounting

CO5: Apply extensive knowledge of accounting practices and regulation in solving complex accounting problems

Unit-1
Teaching Hours:12
Accounts of Banking Companies
 

Level of knowledge: Working

Introduction and Meaning -  Books of accounts to be maintained by Banking Companies - Special features of Bank Accounting -  Items requiring special attention in Preparing Final Accounts – Rebate on Bills Discounted – Statutory Reserves – Statutory Liquidity Ratio – Cash Reserve Ratio – Income from Non-Performing Assets – Basis of Treating a Credit Facility as NPA – Assets Classification and Provisions – Preparation of Final Accounts according to the Guidelines of RBI and Banking Regulation Act of 1949.

Unit-1
Teaching Hours:12
Accounts of Banking Companies
 

Level of knowledge: Working

Introduction and Meaning -  Books of accounts to be maintained by Banking Companies - Special features of Bank Accounting -  Items requiring special attention in Preparing Final Accounts – Rebate on Bills Discounted – Statutory Reserves – Statutory Liquidity Ratio – Cash Reserve Ratio – Income from Non-Performing Assets – Basis of Treating a Credit Facility as NPA – Assets Classification and Provisions – Preparation of Final Accounts according to the Guidelines of RBI and Banking Regulation Act of 1949.

Unit-1
Teaching Hours:12
Accounts of Banking Companies
 

Level of knowledge: Working

Introduction and Meaning -  Books of accounts to be maintained by Banking Companies - Special features of Bank Accounting -  Items requiring special attention in Preparing Final Accounts – Rebate on Bills Discounted – Statutory Reserves – Statutory Liquidity Ratio – Cash Reserve Ratio – Income from Non-Performing Assets – Basis of Treating a Credit Facility as NPA – Assets Classification and Provisions – Preparation of Final Accounts according to the Guidelines of RBI and Banking Regulation Act of 1949.

Unit-2
Teaching Hours:10
Accounts of Life Insurance Companies
 

Level of knowledge: Working

Meaning – Type of Insurance – Life Insurance– General Insurance – Accounts of Life Insurance Business – Statutory & Subsidiary Books – Determination of Net Liability and Amount due to policy holders – Preparation of Revenue Accounts and Balance sheet according to IRDA guidelines

Unit-2
Teaching Hours:10
Accounts of Life Insurance Companies
 

Level of knowledge: Working

Meaning – Type of Insurance – Life Insurance– General Insurance – Accounts of Life Insurance Business – Statutory & Subsidiary Books – Determination of Net Liability and Amount due to policy holders – Preparation of Revenue Accounts and Balance sheet according to IRDA guidelines

Unit-2
Teaching Hours:10
Accounts of Life Insurance Companies
 

Level of knowledge: Working

Meaning – Type of Insurance – Life Insurance– General Insurance – Accounts of Life Insurance Business – Statutory & Subsidiary Books – Determination of Net Liability and Amount due to policy holders – Preparation of Revenue Accounts and Balance sheet according to IRDA guidelines

Unit-3
Teaching Hours:10
Accounts of General Insurance Companies
 

Level of knowledge: Working

General Insurance Companies - Fire Insurance - Marine Insurance and Miscellaneous Insurance – provisions relating to the treatment of reserve fund – Preparation of Revenue Account, Profit And Loss Account, Profit and Loss Appropriation Account and Balance Sheet – account to the Guidelines of IRDA.

Unit-3
Teaching Hours:10
Accounts of General Insurance Companies
 

Level of knowledge: Working

General Insurance Companies - Fire Insurance - Marine Insurance and Miscellaneous Insurance – provisions relating to the treatment of reserve fund – Preparation of Revenue Account, Profit And Loss Account, Profit and Loss Appropriation Account and Balance Sheet – account to the Guidelines of IRDA.

Unit-3
Teaching Hours:10
Accounts of General Insurance Companies
 

Level of knowledge: Working

General Insurance Companies - Fire Insurance - Marine Insurance and Miscellaneous Insurance – provisions relating to the treatment of reserve fund – Preparation of Revenue Account, Profit And Loss Account, Profit and Loss Appropriation Account and Balance Sheet – account to the Guidelines of IRDA.

Unit-4
Teaching Hours:13
Accounting for Lease
 

Level of knowledge: Conceptual and Working

Introduction – Meaning – Terms used in leasing – Advantages and disadvantages of leasing – Classification – Differences between operating and financial lease – Accounting treatment in the books of lessee and lessor – Practical Problem

Unit-4
Teaching Hours:13
Accounting for Lease
 

Level of knowledge: Conceptual and Working

Introduction – Meaning – Terms used in leasing – Advantages and disadvantages of leasing – Classification – Differences between operating and financial lease – Accounting treatment in the books of lessee and lessor – Practical Problem

Unit-4
Teaching Hours:13
Accounting for Lease
 

Level of knowledge: Conceptual and Working

Introduction – Meaning – Terms used in leasing – Advantages and disadvantages of leasing – Classification – Differences between operating and financial lease – Accounting treatment in the books of lessee and lessor – Practical Problem

Unit-5
Teaching Hours:15
Recent Trends in accounting
 

Level of knowledge: Conceptual and Working   

a. Human Resource Accounting:                                                                         (7 hours)

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 – Problems and limitations of HRA – Position of HRA in India

b. Social Responsibility Accounting:                                                                           (3 hours)

Social Responsibility of Business – Meaning of social accounting – Approaches to social accounting – Measurement of Social Cost benefit – Problems

c. Environmental Accounting:                                                                                       (2 hours)

Introduction – Environmental challenges – An overview – Business response to environmental issues – International accounting requirements for environmental issues – Legal framework of environmental accounting in India.

d. Inflation Accounting (Accounting for price level changes)                         (3 hours)

Introduction to inflation accounting – Introduction- meaning –objective –(only simple problems)

Unit-5
Teaching Hours:15
Recent Trends in accounting
 

Level of knowledge: Conceptual and Working   

a. Human Resource Accounting:                                                                         (7 hours)

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 – Problems and limitations of HRA – Position of HRA in India

b. Social Responsibility Accounting:                                                                           (3 hours)

Social Responsibility of Business – Meaning of social accounting – Approaches to social accounting – Measurement of Social Cost benefit – Problems

c. Environmental Accounting:                                                                                       (2 hours)

Introduction – Environmental challenges – An overview – Business response to environmental issues – International accounting requirements for environmental issues – Legal framework of environmental accounting in India.

d. Inflation Accounting (Accounting for price level changes)                         (3 hours)

Introduction to inflation accounting – Introduction- meaning –objective –(only simple problems)

Unit-5
Teaching Hours:15
Recent Trends in accounting
 

Level of knowledge: Conceptual and Working   

a. Human Resource Accounting:                                                                         (7 hours)

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 – Problems and limitations of HRA – Position of HRA in India

b. Social Responsibility Accounting:                                                                           (3 hours)

Social Responsibility of Business – Meaning of social accounting – Approaches to social accounting – Measurement of Social Cost benefit – Problems

c. Environmental Accounting:                                                                                       (2 hours)

Introduction – Environmental challenges – An overview – Business response to environmental issues – International accounting requirements for environmental issues – Legal framework of environmental accounting in India.

d. Inflation Accounting (Accounting for price level changes)                         (3 hours)

Introduction to inflation accounting – Introduction- meaning –objective –(only simple problems)

Text Books And Reference Books:

1.   Jain, S.P., & Narang, K.L. (2019). Advanced Financial Accounting (22th  ed.).New Delhi: Kalyani Publishers.

Evaluation Pattern

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

Assessment Component

Description

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.

10%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

10%

ESE

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

TOTAL

100%

COM643A - SUPPLY CHAIN MANAGEMENT AND CUSTOMER RELATIONSHIP MANAGEMENT (2022 Batch)

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

Course Objectives/Course Description

 

Course Description

The course focuses to introduce the major building blocks, major functions, major business processes, performance metrics, and major decisions (strategic, tactical, and operational) in supply chain networks. On the other hand, Customer Relationship Management (CRM) being one of the most important components for sustenance and growth of an organization will be taught with live examples with practical understanding. With the advancement of software technologies, significant progress has been made easy with the help of analytics and big data using various software’s. The usage of software’s to analyze supply chain and customer data will be encouraged through hands on experience to facilitate better understanding. On the whole this course will help the students understand the importance of supply chain management to run the business successfully and will also provide valuable insights on customer relationship management metrics such as honesty, promise, loyalty, satisfaction and trust. As a perquisite the students should know the basics of marketing and consumer behavior, which will be imparted through field work and theoretical understanding.

Learning Outcome

CO1: Understand the fundamentals of supply chains, logistics and customer relationship management.

CO2: Apply various techniques of supply chains, logistics and customer relationship management for solving business problems.

CO3: Analyse business situations and the impact of decisions related to supply chains, logistics and customer relationship management on such business situations.

CO4: Demonstrate fundamental technical skills in the areas of supply chains, logistics and customer relationship management.

Unit-1
Teaching Hours:13
SCM: Introduction
 

Definitions – History and Evolution of SCM – SCM and Other Branches of Knowledge - Objectives –Value Chain Analysis – Value Web Analysis - Value in Supply Chain - Buyer-Supplier Relationship – Partner Selection - Supply Chain Structure – Types: Push-Based Supply Chain – Pull-Based Supply Chain – Agile Supply Chain; Operational Aspects: Bull Whip Effect - Just-in-Time – Kanban – Vendor Managed Inventory; Green SCM – Global SCM; SCM Planning: Qualitative Techniques - Quantitative Techniques

Case Study: Mumbai’s Models of Service Excellence, HBR

Unit-1
Teaching Hours:13
SCM: Introduction
 

Definitions – History and Evolution of SCM – SCM and Other Branches of Knowledge - Objectives –Value Chain Analysis – Value Web Analysis - Value in Supply Chain - Buyer-Supplier Relationship – Partner Selection - Supply Chain Structure – Types: Push-Based Supply Chain – Pull-Based Supply Chain – Agile Supply Chain; Operational Aspects: Bull Whip Effect - Just-in-Time – Kanban – Vendor Managed Inventory; Green SCM – Global SCM; SCM Planning: Qualitative Techniques - Quantitative Techniques

Case Study: Mumbai’s Models of Service Excellence, HBR

Unit-1
Teaching Hours:13
SCM: Introduction
 

Definitions – History and Evolution of SCM – SCM and Other Branches of Knowledge - Objectives –Value Chain Analysis – Value Web Analysis - Value in Supply Chain - Buyer-Supplier Relationship – Partner Selection - Supply Chain Structure – Types: Push-Based Supply Chain – Pull-Based Supply Chain – Agile Supply Chain; Operational Aspects: Bull Whip Effect - Just-in-Time – Kanban – Vendor Managed Inventory; Green SCM – Global SCM; SCM Planning: Qualitative Techniques - Quantitative Techniques

Case Study: Mumbai’s Models of Service Excellence, HBR

Unit-2
Teaching Hours:12
SCM: Logistics Management
 

Definition – 7Rs of Logistics – Logistics Chain – Fixed and Flexible Logistics - Inbound, Outbound and Business Logistics –1PL, 2PL, 3PL, 4PL, 5PL, 6PL – Single & Multi Echelon Inventory Model of Logistics; Transport Economics: Travel Demand – Travel Supply – Travel Equilibrium - Functions - Participants – Principles; Transport Geography: Indian Railway Infrastructure – Indian Inland Waterways - Indian Harbours – ICD CFS CONCOR – INCO Terms

Field Study: CONCOR, Bangalore

Unit-2
Teaching Hours:12
SCM: Logistics Management
 

Definition – 7Rs of Logistics – Logistics Chain – Fixed and Flexible Logistics - Inbound, Outbound and Business Logistics –1PL, 2PL, 3PL, 4PL, 5PL, 6PL – Single & Multi Echelon Inventory Model of Logistics; Transport Economics: Travel Demand – Travel Supply – Travel Equilibrium - Functions - Participants – Principles; Transport Geography: Indian Railway Infrastructure – Indian Inland Waterways - Indian Harbours – ICD CFS CONCOR – INCO Terms

Field Study: CONCOR, Bangalore

Unit-2
Teaching Hours:12
SCM: Logistics Management
 

Definition – 7Rs of Logistics – Logistics Chain – Fixed and Flexible Logistics - Inbound, Outbound and Business Logistics –1PL, 2PL, 3PL, 4PL, 5PL, 6PL – Single & Multi Echelon Inventory Model of Logistics; Transport Economics: Travel Demand – Travel Supply – Travel Equilibrium - Functions - Participants – Principles; Transport Geography: Indian Railway Infrastructure – Indian Inland Waterways - Indian Harbours – ICD CFS CONCOR – INCO Terms

Field Study: CONCOR, Bangalore

Unit-3
Teaching Hours:13
CRM: Introduction
 

Introduction: Definition – History & Evolution of CRM – Touch Point Analysis – Types of CRM: Functional CRM – Departmental CRM - Partial CRM – Collaborative CRM – Analytical CRM – Operational CRM; Relationship: Leaky Bucket Theory – Relationship Life Cycle – Relationship Types – Dwyer’s Relationship Ladder Theory; Relationship Marketing: Definition – Principles – Relationship Based STP Strategies - One-to-one Relationship Marketing – McKinsey’s 7S Framework – 360 Degree Marketing

Website Study: Amazon Platform and Reviews

Unit-3
Teaching Hours:13
CRM: Introduction
 

Introduction: Definition – History & Evolution of CRM – Touch Point Analysis – Types of CRM: Functional CRM – Departmental CRM - Partial CRM – Collaborative CRM – Analytical CRM – Operational CRM; Relationship: Leaky Bucket Theory – Relationship Life Cycle – Relationship Types – Dwyer’s Relationship Ladder Theory; Relationship Marketing: Definition – Principles – Relationship Based STP Strategies - One-to-one Relationship Marketing – McKinsey’s 7S Framework – 360 Degree Marketing

Website Study: Amazon Platform and Reviews

Unit-3
Teaching Hours:13
CRM: Introduction
 

Introduction: Definition – History & Evolution of CRM – Touch Point Analysis – Types of CRM: Functional CRM – Departmental CRM - Partial CRM – Collaborative CRM – Analytical CRM – Operational CRM; Relationship: Leaky Bucket Theory – Relationship Life Cycle – Relationship Types – Dwyer’s Relationship Ladder Theory; Relationship Marketing: Definition – Principles – Relationship Based STP Strategies - One-to-one Relationship Marketing – McKinsey’s 7S Framework – 360 Degree Marketing

Website Study: Amazon Platform and Reviews

Unit-4
Teaching Hours:12
CRM: Customer Value & Customer Loyalty
 

Customer Value: Customer Value – Customer Value Creation Process - Customer Satisfaction - Customer Retention – Customer Loyalty – Customer Delight – Customer Life Cycle - Marketing Funnel – Digital Marketing Funnel; CRM Models: IDIC Model - Payne and Frow's Five Forces – QCI Model; Customer Loyalty: Definition – Customer Loyalty Framework – Types of Customer Loyalty – Types of Customer Behaviour – Loyalty Matrix

Article Study: The Maggi Noodles Ban: Perceived Quality, Emotional Trust and Customer Loyalty During and Post Controversy

Unit-4
Teaching Hours:12
CRM: Customer Value & Customer Loyalty
 

Customer Value: Customer Value – Customer Value Creation Process - Customer Satisfaction - Customer Retention – Customer Loyalty – Customer Delight – Customer Life Cycle - Marketing Funnel – Digital Marketing Funnel; CRM Models: IDIC Model - Payne and Frow's Five Forces – QCI Model; Customer Loyalty: Definition – Customer Loyalty Framework – Types of Customer Loyalty – Types of Customer Behaviour – Loyalty Matrix

Article Study: The Maggi Noodles Ban: Perceived Quality, Emotional Trust and Customer Loyalty During and Post Controversy

Unit-4
Teaching Hours:12
CRM: Customer Value & Customer Loyalty
 

Customer Value: Customer Value – Customer Value Creation Process - Customer Satisfaction - Customer Retention – Customer Loyalty – Customer Delight – Customer Life Cycle - Marketing Funnel – Digital Marketing Funnel; CRM Models: IDIC Model - Payne and Frow's Five Forces – QCI Model; Customer Loyalty: Definition – Customer Loyalty Framework – Types of Customer Loyalty – Types of Customer Behaviour – Loyalty Matrix

Article Study: The Maggi Noodles Ban: Perceived Quality, Emotional Trust and Customer Loyalty During and Post Controversy

Unit-5
Teaching Hours:10
Technology in SCM and CRM
 

ERP: Meaning – Implementation Strategies - Modules – P2P Cycle – O2C Cycle - E-SCM; SCM Analytics: Features – Importance – Types – Use Cases; E-CRM - Sales Force Automation: Features – Advantages – Disadvantages – Functional Features; CRM Analytics: Features – Importance – Types – Use Cases

Hands-on Training: Clustering Analysis for Customer Segmentation

Unit-5
Teaching Hours:10
Technology in SCM and CRM
 

ERP: Meaning – Implementation Strategies - Modules – P2P Cycle – O2C Cycle - E-SCM; SCM Analytics: Features – Importance – Types – Use Cases; E-CRM - Sales Force Automation: Features – Advantages – Disadvantages – Functional Features; CRM Analytics: Features – Importance – Types – Use Cases

Hands-on Training: Clustering Analysis for Customer Segmentation

Unit-5
Teaching Hours:10
Technology in SCM and CRM
 

ERP: Meaning – Implementation Strategies - Modules – P2P Cycle – O2C Cycle - E-SCM; SCM Analytics: Features – Importance – Types – Use Cases; E-CRM - Sales Force Automation: Features – Advantages – Disadvantages – Functional Features; CRM Analytics: Features – Importance – Types – Use Cases

Hands-on Training: Clustering Analysis for Customer Segmentation

Text Books And Reference Books:

1. Sunil Chopra, Peter Meindi, Dharam Vir Kalra, Supply Chain Managemnt, Pearson, Latest Edition.

2. Alok Kumar Rai,Customer Relationship Management concept & Cases, Prentice Hall of India Private Limted, New Delhi. Latest Edition

 

Essential Reading / Recommended Reading

-. Shainesh G. and JagdishN.Seth, CRM, McMillan, Latest Edition

Evaluation Pattern

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

Assessment Component

Description

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.

10%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

10%

ESE

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

TOTAL

100%

COM643C - RISK IN FINANCIAL SERVICES (2022 Batch)

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

Course Objectives/Course Description

 

Course Description:

The purpose of the course is to guarantee that students have an expansive comprehension of the general standards of risk in business, the key dangers that emerge inside the financial services industry, the impact of corporate administration, control and codes of conduct, and the methodologies that are regularly used to recognize, reduce and oversee particular parts of risk.

Learning Outcome

CO1: Understand the traditional and modern risks in financial services.

CO2: Understand the importance of operational risk management within the Banking and Finance industry and manage the impact of operational risk.

CO3: Demonstrate an understanding of the importance and challenges of ERM to stakeholders

CO4: Explain the different types of regulations associated with banks

CO5: Evaluate the investment risk factors and use tools for mitigating investment risk.

Unit-1
Teaching Hours:5
Principles of Risk Management
 

Level of Knowledge: Conceptual

Introduction to Risk in Business, Specific Risks in Financial Services, external sources of risk and their potential impact on a business: economic, political, competitive environment, social and market forces, technological including cyber security, shocks and natural events, external stakeholders and third parties. 

Unit-1
Teaching Hours:5
Principles of Risk Management
 

Level of Knowledge: Conceptual

Introduction to Risk in Business, Specific Risks in Financial Services, external sources of risk and their potential impact on a business: economic, political, competitive environment, social and market forces, technological including cyber security, shocks and natural events, external stakeholders and third parties. 

Unit-1
Teaching Hours:5
Principles of Risk Management
 

Level of Knowledge: Conceptual

Introduction to Risk in Business, Specific Risks in Financial Services, external sources of risk and their potential impact on a business: economic, political, competitive environment, social and market forces, technological including cyber security, shocks and natural events, external stakeholders and third parties. 

Unit-2
Teaching Hours:10
International Risk Regulation
 

Level of Knowledge: Theoretical &Conceptual

 

The Bank for International Settlements, role of the Bank for International Settlements, Basel Regulatory Capital, international guidelines and supervisory standards established by the Basel Committee, Capital Adequacy Assessment Process (ICAAP), principles of home-host state regulation, Regulatory Risk, differences between statutory and principles-based approaches to financial regulation.

Unit-2
Teaching Hours:10
International Risk Regulation
 

Level of Knowledge: Theoretical &Conceptual

 

The Bank for International Settlements, role of the Bank for International Settlements, Basel Regulatory Capital, international guidelines and supervisory standards established by the Basel Committee, Capital Adequacy Assessment Process (ICAAP), principles of home-host state regulation, Regulatory Risk, differences between statutory and principles-based approaches to financial regulation.

Unit-2
Teaching Hours:10
International Risk Regulation
 

Level of Knowledge: Theoretical &Conceptual

 

The Bank for International Settlements, role of the Bank for International Settlements, Basel Regulatory Capital, international guidelines and supervisory standards established by the Basel Committee, Capital Adequacy Assessment Process (ICAAP), principles of home-host state regulation, Regulatory Risk, differences between statutory and principles-based approaches to financial regulation.

Unit-3
Teaching Hours:15
Operational Risk and Credit Risk
 

Level of Knowledge: Theoretical & Conceptual

Definitions of Operational Risk according to the Basel Committee on Banking Supervision, Basel operational risk event types: Internal Fraud, External Fraud, Employment Practices and Workplace Safety, Clients, Products, & Business Practice, Damage to Physical Assets, Business Disruption & Systems Failures, Execution, Delivery & Process Management, Operational Risk Policy, Operational Risk Framework: identification, measurement, management and control, management information, monitoring, escalation, remediation.  Operational Risk Identification, Operational Risk Assessment and Measurement, Managing Operational Risk, Credit Risk: Identification of Credit Risk: understand the key components of credit risk and how they arise: counterparty risk, issuer risk, and concentration risk. Credit Risk Measurement: techniques for measuring credit risk, credit exposure, credit risk premium, credit ratings. Credit Risk Management: sound practice features of an effective credit risk management function, reporting and escalation tools of credit risk management, Basel key stages of credit risk policy development.

Unit-3
Teaching Hours:15
Operational Risk and Credit Risk
 

Level of Knowledge: Theoretical & Conceptual

Definitions of Operational Risk according to the Basel Committee on Banking Supervision, Basel operational risk event types: Internal Fraud, External Fraud, Employment Practices and Workplace Safety, Clients, Products, & Business Practice, Damage to Physical Assets, Business Disruption & Systems Failures, Execution, Delivery & Process Management, Operational Risk Policy, Operational Risk Framework: identification, measurement, management and control, management information, monitoring, escalation, remediation.  Operational Risk Identification, Operational Risk Assessment and Measurement, Managing Operational Risk, Credit Risk: Identification of Credit Risk: understand the key components of credit risk and how they arise: counterparty risk, issuer risk, and concentration risk. Credit Risk Measurement: techniques for measuring credit risk, credit exposure, credit risk premium, credit ratings. Credit Risk Management: sound practice features of an effective credit risk management function, reporting and escalation tools of credit risk management, Basel key stages of credit risk policy development.

Unit-3
Teaching Hours:15
Operational Risk and Credit Risk
 

Level of Knowledge: Theoretical & Conceptual

Definitions of Operational Risk according to the Basel Committee on Banking Supervision, Basel operational risk event types: Internal Fraud, External Fraud, Employment Practices and Workplace Safety, Clients, Products, & Business Practice, Damage to Physical Assets, Business Disruption & Systems Failures, Execution, Delivery & Process Management, Operational Risk Policy, Operational Risk Framework: identification, measurement, management and control, management information, monitoring, escalation, remediation.  Operational Risk Identification, Operational Risk Assessment and Measurement, Managing Operational Risk, Credit Risk: Identification of Credit Risk: understand the key components of credit risk and how they arise: counterparty risk, issuer risk, and concentration risk. Credit Risk Measurement: techniques for measuring credit risk, credit exposure, credit risk premium, credit ratings. Credit Risk Management: sound practice features of an effective credit risk management function, reporting and escalation tools of credit risk management, Basel key stages of credit risk policy development.

Unit-4
Teaching Hours:15
Market Risk, Investment Risk & Liquidity Risk
 

Level of Knowledge: Theoretical & Conceptual

Identification of Market Risk, different types of market risk: volatility risk, liquidity risk, currency risk, basis risk, Interest rate risk, commodity risk, equity risk. Market Risk Management: techniques and their application in managing market risk: hedging, market risk limits diversification. Concepts used in risk measurement and control: probability, volatility, regression, correlation coefficients alpha and beta, optimization. Value-at-Risk (VaR) approach to managing market risk. The Measurement of Investment Returns:  basic concepts and measurement of investment related returns: nominal returns, real returns, total returns, holding period return. Identification and Measurement of Investment Risk, asset and portfolio investment risk, significance of alpha, beta and key investor ratios. Identification of Liquidity Risk: constituents of liquidity risk and how they can arise within the contexts of credit, market, investment and operational risk. Measurement of Liquidity Risk: funding liquidity risk analysis: liquidity gap analysis, stress testing, expected future funding requirement. 

Unit-4
Teaching Hours:15
Market Risk, Investment Risk & Liquidity Risk
 

Level of Knowledge: Theoretical & Conceptual

Identification of Market Risk, different types of market risk: volatility risk, liquidity risk, currency risk, basis risk, Interest rate risk, commodity risk, equity risk. Market Risk Management: techniques and their application in managing market risk: hedging, market risk limits diversification. Concepts used in risk measurement and control: probability, volatility, regression, correlation coefficients alpha and beta, optimization. Value-at-Risk (VaR) approach to managing market risk. The Measurement of Investment Returns:  basic concepts and measurement of investment related returns: nominal returns, real returns, total returns, holding period return. Identification and Measurement of Investment Risk, asset and portfolio investment risk, significance of alpha, beta and key investor ratios. Identification of Liquidity Risk: constituents of liquidity risk and how they can arise within the contexts of credit, market, investment and operational risk. Measurement of Liquidity Risk: funding liquidity risk analysis: liquidity gap analysis, stress testing, expected future funding requirement. 

Unit-4
Teaching Hours:15
Market Risk, Investment Risk & Liquidity Risk
 

Level of Knowledge: Theoretical & Conceptual

Identification of Market Risk, different types of market risk: volatility risk, liquidity risk, currency risk, basis risk, Interest rate risk, commodity risk, equity risk. Market Risk Management: techniques and their application in managing market risk: hedging, market risk limits diversification. Concepts used in risk measurement and control: probability, volatility, regression, correlation coefficients alpha and beta, optimization. Value-at-Risk (VaR) approach to managing market risk. The Measurement of Investment Returns:  basic concepts and measurement of investment related returns: nominal returns, real returns, total returns, holding period return. Identification and Measurement of Investment Risk, asset and portfolio investment risk, significance of alpha, beta and key investor ratios. Identification of Liquidity Risk: constituents of liquidity risk and how they can arise within the contexts of credit, market, investment and operational risk. Measurement of Liquidity Risk: funding liquidity risk analysis: liquidity gap analysis, stress testing, expected future funding requirement. 

Unit-5
Teaching Hours:15
Model Risk, Risk Oversight and ERM
 

Level of Knowledge: Theoretical & Conceptual

Overview of Model Risk: benefits and limitations of modelling, major models utilized in operational, credit, market and liquidity risks, the principles of effective governance of risk modelling. Risk Governance within Financial Services Organisations: general roles, responsibilities and relationships between the principal oversight functions and the role of senior management. Risk Culture and Leadership: factors determining a firm’s risk and control culture: governance and policies, risk appetite / risk tolerance, transparency, integrity, ethics and social responsibility, education and development. Enterprise Risk Management (ERM): definitions of enterprise risk and ERM, goals and challenges of establishing and implementing an ERM programme in relation to: exception-based escalation, aggregation, accountability.  

Unit-5
Teaching Hours:15
Model Risk, Risk Oversight and ERM
 

Level of Knowledge: Theoretical & Conceptual

Overview of Model Risk: benefits and limitations of modelling, major models utilized in operational, credit, market and liquidity risks, the principles of effective governance of risk modelling. Risk Governance within Financial Services Organisations: general roles, responsibilities and relationships between the principal oversight functions and the role of senior management. Risk Culture and Leadership: factors determining a firm’s risk and control culture: governance and policies, risk appetite / risk tolerance, transparency, integrity, ethics and social responsibility, education and development. Enterprise Risk Management (ERM): definitions of enterprise risk and ERM, goals and challenges of establishing and implementing an ERM programme in relation to: exception-based escalation, aggregation, accountability.  

Unit-5
Teaching Hours:15
Model Risk, Risk Oversight and ERM
 

Level of Knowledge: Theoretical & Conceptual

Overview of Model Risk: benefits and limitations of modelling, major models utilized in operational, credit, market and liquidity risks, the principles of effective governance of risk modelling. Risk Governance within Financial Services Organisations: general roles, responsibilities and relationships between the principal oversight functions and the role of senior management. Risk Culture and Leadership: factors determining a firm’s risk and control culture: governance and policies, risk appetite / risk tolerance, transparency, integrity, ethics and social responsibility, education and development. Enterprise Risk Management (ERM): definitions of enterprise risk and ERM, goals and challenges of establishing and implementing an ERM programme in relation to: exception-based escalation, aggregation, accountability.  

Text Books And Reference Books:

  • Alexander, K., Dhumale, R., & Eatwell, J. (2006). Global governance of financial systems: the international regulation of systemic risk. New York: Oxford University Press.

  • Development., O. f.-o. (2010). Risk and Regulatory Policy: Improving the Governance of Risk. Paris: OECD Publishing.

  • Kross, W. K. (2007). Organized opportunities: risk management in financial services operations. Weinheim: Wiley-VCH.

Essential Reading / Recommended Reading

 

  • Alexander, K., Dhumale, R., & Eatwell, J. (2006). Global governance of financial systems: the international regulation of systemic risk. New York: Oxford University Press.

  • Development., O. f.-o. (2010). Risk and Regulatory Policy: Improving the Governance of Risk. Paris: OECD Publishing.

  • Kross, W. K. (2007). Organized opportunities: risk management in financial services operations. Weinheim: Wiley-VCH.

Evaluation Pattern

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

Assessment Component

Description

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.

10%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

10%

ESE

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

TOTAL

100%

COM661 B - WEB DESIGNING (2022 Batch)

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

Course Objectives/Course Description

 

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.

Learning Outcome

CO5: At the end of the course the students will be able to: ● Understand the principles of creating an effective web page, including an in-depth consideration of World Wide Web architecture. ● Develop skills in analyzing the usability of a web site. ● Learn the language of the web: HTML and CSS. ● Learn techniques of responsive web design, including media queries. ● Develop skills in digital imaging (Adobe Photoshop.Flash, Etc.) ● Develop basic programming skills using Javascript and jQuery. ● Be able to embed social media content into web pages. At the end of the course the students will be able to: ● Understand the principles of creating an effective web page, including an in-depth consideration of World Wide Web architecture. ● Develop skills in analyzing the usability of a web site. ● Learn the language of the web: HTML and CSS. ● Learn techniques of responsive web design, including media queries.

Unit-1
Teaching Hours:12
World Wide Web
 

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

Unit-1
Teaching Hours:12
World Wide Web
 

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

Unit-1
Teaching Hours:12
World Wide Web
 

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

Unit-2
Teaching Hours:12
HTML
 

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

 

Unit-2
Teaching Hours:12
HTML
 

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

 

Unit-2
Teaching Hours:12
HTML
 

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

 

Unit-3
Teaching Hours:12
CSS
 

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

Unit-3
Teaching Hours:12
CSS
 

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

Unit-3
Teaching Hours:12
CSS
 

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

Unit-4
Teaching Hours:12
Java Script
 

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.

Unit-4
Teaching Hours:12
Java Script
 

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.

Unit-4
Teaching Hours:12
Java Script
 

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.

Unit-5
Teaching Hours:12
Web Designing Tools
 

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

 

Unit-5
Teaching Hours:12
Web Designing Tools
 

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

 

Unit-5
Teaching Hours:12
Web Designing Tools
 

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

 

Text Books And Reference Books:

       Ikram Hawramani, HTML & CSS for Complete Beginners, 1st Edition, Stewards Publishing, 2018.

       Steven M.Schafer, HTML, XHTM Land CSS Bible, 5th Edition, Wiley-Eastern Publishing Inc., 2011.

Essential Reading / Recommended Reading

Recommended Reading

       https://www.digitalocean.com/community/tags/lamp-stack?type=tutorial

       https://www.w3schools.com/

 

Evaluation Pattern

CIA-50

ESE-50

COM661A - BASICS OF LAW (2022 Batch)

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

Course Objectives/Course Description

 

Course Description:

This course intends to introduce to the students about the basics of law and the legal system within our country. It will sensitise students about the different acts and laws prevailing within the country. It will also enable the students to examine law from a humanistic perspective, after analyzing real situations in life. The course will also help the students in honing their analytical skills, as they would be critiquing articles based on the various themes of study and submitting assignments as part of their assessment.

Learning Outcome

CO 1: Know the Indian legal system.

CO 2: To know laws relating to the transfer of property.

CO 3: Describe the provisions of right to education

CO 4: To understand the trends in IPR

CO 5: Interpret the provisions of domestic violence act & right to information ac

CO 6: To know the importance of intellectual property rights

CO7: How to have a cyber secure network and IT Act

Unit-1
Teaching Hours:10
Introduction to Indian Legal System and Transfer of Property
 

Constitution as the Basic Law; Rule of Law; Separation of Powers; Delegated Legislation; Judicial system in India- Hierarchy of Courts in India, Jurisdiction of Courts (Territorial, Pecuniary, Subject Matter); Fora and Tribunals-Alternative Dispute Resolution Methods, Arbitration, Negotiation, Mediation and Conciliation, LokAdalats. Transfer of Property Law and its origin – common law, equity law, statute law –stamping and registration requirements as to transfer of    property – place of registration- effects

Unit-1
Teaching Hours:10
Introduction to Indian Legal System and Transfer of Property
 

Constitution as the Basic Law; Rule of Law; Separation of Powers; Delegated Legislation; Judicial system in India- Hierarchy of Courts in India, Jurisdiction of Courts (Territorial, Pecuniary, Subject Matter); Fora and Tribunals-Alternative Dispute Resolution Methods, Arbitration, Negotiation, Mediation and Conciliation, LokAdalats. Transfer of Property Law and its origin – common law, equity law, statute law –stamping and registration requirements as to transfer of    property – place of registration- effects

Unit-1
Teaching Hours:10
Introduction to Indian Legal System and Transfer of Property
 

Constitution as the Basic Law; Rule of Law; Separation of Powers; Delegated Legislation; Judicial system in India- Hierarchy of Courts in India, Jurisdiction of Courts (Territorial, Pecuniary, Subject Matter); Fora and Tribunals-Alternative Dispute Resolution Methods, Arbitration, Negotiation, Mediation and Conciliation, LokAdalats. Transfer of Property Law and its origin – common law, equity law, statute law –stamping and registration requirements as to transfer of    property – place of registration- effects

Unit-2
Teaching Hours:10
Right to Education Act
 

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

Unit-2
Teaching Hours:10
Right to Education Act
 

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

Unit-2
Teaching Hours:10
Right to Education Act
 

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

Unit-3
Teaching Hours:10
Right To Information Act
 

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

Unit-3
Teaching Hours:10
Right To Information Act
 

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

Unit-3
Teaching Hours:10
Right To Information Act
 

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

Unit-4
Teaching Hours:10
Domestic Violence Act -2005
 

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

Unit-4
Teaching Hours:10
Domestic Violence Act -2005
 

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

Unit-4
Teaching Hours:10
Domestic Violence Act -2005
 

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

Unit-5
Teaching Hours:10
Intellectual Property Right
 

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

Unit-5
Teaching Hours:10
Intellectual Property Right
 

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

Unit-5
Teaching Hours:10
Intellectual Property Right
 

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

Unit-6
Teaching Hours:10
Cyber Security & IT Act
 
Unit-6
Teaching Hours:10
Cyber Security & IT Act
 
Unit-6
Teaching Hours:10
Cyber Security & IT Act
 
Text Books And Reference Books:

Book 1: Mulla The Transfer Of Property Act By Justice M R Hariharan Nair

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

Book 3: Right To Information Act By S R Kaneja

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

Book 5: Intellectual Property Law By P.Narayanan

Book 6:Cyber Security By Sunil Belapure Nina Godbole

Essential Reading / Recommended Reading

Book 1: Mulla The Transfer Of Property Act By Justice M R Hariharan Nair

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

Book 3: Right To Information Act By S R Kaneja

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

Book 5: Intellectual Property Law By P.Narayanan

Book 6:Cyber Security By Sunil Belapure Nina Godbole

Evaluation Pattern

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

Assessment Component

Description

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.

10%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

10%

ESE

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

TOTAL

100%

COM661C - INTRODUCTION TO PUBLIC POLICY (2022 Batch)

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

Course Objectives/Course Description

 

Course Objective

Public policies essentially capture the intentions of the government. Without a policy, there can be no governance. To govern there must be a set of guidelines. Policies provide those guidelines. Policies enable the public to measure the achievements of the government. A policy document lists out the intentions or objectives of the government for a social problem. This course introduces the foundations of public policy to the students. Policies on important subjects like Health, Education Forests and Environment etc. are important areas of study in this course

 Course Objectives

  • To introduce the fundamentals of Public Policy as a discipline and Policy Analysis as a profession
  • To familiarize students with several disparate Public Affairs disciplines with enough clarity that they can lucidly distinguish between them.
  • To produce a cohort of competent Policy Analysts with a problem-solving bent, ready to take on public matters in a systematic and manifestly professional manner

Learning Outcome

CO 1: Apply social science methods and design public policy to practical problems of government, communities, regions, and/or global issues.

CO 2: Demonstrate the ability to analyse public policy through the contextual application of theories.

CO 3: Develop critical thinking about public policy issues and the ability to conduct professional analyses of social, political, and economic structures and bureaucratic processes.

CO 4: Develop a sensitive approach towards public policy themes like environment, health, education etc.

Unit-1
Teaching Hours:12
Key Concepts and Theories of Public Policy
 

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

Unit-1
Teaching Hours:12
Key Concepts and Theories of Public Policy
 

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

Unit-1
Teaching Hours:12
Key Concepts and Theories of Public Policy
 

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

Unit-2
Teaching Hours:12
Stages in Public Policy Process
 

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

Unit-2
Teaching Hours:12
Stages in Public Policy Process
 

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

Unit-2
Teaching Hours:12
Stages in Public Policy Process
 

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

Unit-3
Teaching Hours:12
Environment and Health 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

Unit-3
Teaching Hours:12
Environment and Health 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

Unit-3
Teaching Hours:12
Environment and Health 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

Unit-4
Teaching Hours:12
Policy on Population, Education and Social Welfare
 

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

Unit-4
Teaching Hours:12
Policy on Population, Education and Social Welfare
 

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

Unit-4
Teaching Hours:12
Policy on Population, Education and Social Welfare
 

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

Unit-5
Teaching Hours:12
Ethics in Public Policy
 

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

Unit-5
Teaching Hours:12
Ethics in Public Policy
 

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

Unit-5
Teaching Hours:12
Ethics in Public Policy
 

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

Text Books And Reference Books:

  • Public Policy; Theory and Concepts by Bidyut Chakrabarthy
  • Public Policy, An Introduction to Theory and Practice of policy analysis by-Wayne Parsons
  • Public Policymaking in India by V. Ayyar
  • Upadhyay, R. (2023). Ethics, Integrity, and Aptitude in Governance (First ed.). SAGE Publications Pvt. Ltd
  • Kumar, N. (2023). Lexicon for Ethics, Integrity & Aptitude - 6th Paper Edition. Chronicle books.
  • Rumki Basu: Democracy and Public Policy in the Post Covid world (Routledge)
  • Ethics in Governance:Innovations, Issues and Instrumentalities By Ramesh K Ed Arora. Book Details: Publisher Rawat Publications, Jaipur
  • Reddy, N. K., & Ajmera, S. (2015). Ethics, Integrity and Aptitude. McGraw-Hill Education.
  • Sheeran, P. J. (2022). Ethics in public administration: A philosophical approach. Greenwood Publishing Group.
Essential Reading / Recommended Reading

Public Policy; Theory and Concepts by Bidyut Chakrabarthy (2024)

Evaluation Pattern

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

Assessment Component

Description

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.

10%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

10%

ESE

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

TOTAL

100%

COM661D - INDIAN SIGN LANGUAGE (2022 Batch)

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

Course Objectives/Course Description

 

The course aims to 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

 

Learning Outcome

CO1: Express simple actions, feelings, spell and Count

CO2: Display competence in interacting with the deaf and hearing-impaired people

CO3: Narrate various aspects basic communication skills to the target audience

Unit-1
Teaching Hours:12
Basic Visual Expressive Skills
 

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.

Unit-1
Teaching Hours:12
Basic Visual Expressive Skills
 

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.

Unit-1
Teaching Hours:12
Basic Visual Expressive Skills
 

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.

Unit-2
Teaching Hours:20
Basic Communication Skills: Part 1
 

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.

Unit-2
Teaching Hours:20
Basic Communication Skills: Part 1
 

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.

Unit-2
Teaching Hours:20
Basic Communication Skills: Part 1
 

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.

Unit-3
Teaching Hours:14
Basic Communication Skills: Part-2
 

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

Unit-3
Teaching Hours:14
Basic Communication Skills: Part-2
 

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

Unit-3
Teaching Hours:14
Basic Communication Skills: Part-2
 

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

Unit-4
Teaching Hours:14
Simple Technical Terms
 

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

Unit-4
Teaching Hours:14
Simple Technical Terms
 

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

Unit-4
Teaching Hours:14
Simple Technical Terms
 

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

Text Books And Reference Books:

 

·       Communication Options and Students with Deafness. (2011). Rehabilitation Council of India, New Delhi.

·       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

Essential Reading / Recommended Reading

·       Paul, P. V. (2009). Language and Deafness. Jones and Bartlett, Boston.

Evaluation Pattern

CIA I

CIA II

CIA III

Final Component(Viva)

Attendance

10%

25%

10%

50%

5%