Syllabus for

Academic Year  (2024)

Course Description:

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

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

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

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

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

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

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

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

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

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

Course Description:

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

Level of Knowledge:  Basic and Conceptual

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

(a) Receipts (b) Payments (Expenditure). Charge of Income - Tax Residence Status of Individuals - Scope of Total Income - Income deemed to be received - Income Deemed to accrue or arise in India – problems on residential status.

Level of Knowledge: Basic and Conceptual

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

Level of Knowledge:  Conceptual & Analytical

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

Level of Knowledge: Conceptual & Analytical

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

Level of Knowledge: Conceptual & Analytical

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

Level of Knowledge: Conceptual & Analytical

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

1.         Mehrotra, H. C. (2024). Income Tax Law and Accounts Including Tax Planning. Sahitya Bhawan Publications.

2.          Narang. & Gaur. (2024). Income Tax. Mumbai: Himalaya Publication House.

1.     Prasad, B. (2024). Direct Taxes-Law & Practice. Wishwa Prakashana.

2.     Vinod, K. S.       (2024).Direct  Taxes-Law       &&      Practice (25      ed.). NewDelhi: Taxman Publication.

3.     Manoharan, T. N. (2024). Students' Hand Book on Income Tax Law. Chennai: Snow white Publications P. Ltd.

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

Level of Knowledge: Conceptual

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

Level of Knowledge: Conceptual & Practical

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

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

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).

Level of Knowledge: Theoretical and Conceptual

Swaps-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

Emerging derivatives products: Currency Derivatives, Credit Linked Notes, Credit Default Swaps, Structured Finance, Securitization, CDO, Synthetic CDOs, ABS, Weather derivatives, Bitcoin futures, diamond derivatives, and inflation indexed derivatives.

Level of Knowledge: Theoretical and 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.

• Hull John C. (2023). Options, Futures and Other Derivatives. Pearson India Education Services Ltd
  
• Vohra & Bagri (2003). Futures and Options. Tata McGraw-Hill Education. 
• Srivastava, R.(2014). Derivatives and Risk management. Oxford University Press, India.

• Mishra, B & Debasish, S. (2010). Financial derivatives. Maha Maya Publication.
• Brahmaiah & P Rao Subba. (2010). Financial futures and options (1^st ed). Oxford. United Kingdom.

Advanced Financial Accounting provides comprehensive understanding of all aspects relating to financial accounting procedures and presentation of financial statements as per legal requirements in different types of organizations such as, Banking companies, Insurances companies, and Leasing companies. 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, leasing and inflation adjusted financial statements.

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.

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

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.

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 Problems

Historical cost accounting – limitations of historical cost accounting – need for inflation accounting – inflation accounting methods – Current cost accounting method – Features – Adjustments required – Problem on the calculation of adjustments – deprecation adjustment

Monetary working capital adjustment – cost of sales adjustment – gearing adjustment - problems on Current Cost Accounting (CCA) income statement and balance sheet.

Arulanandam, M.A., & Raman, K.S. (2020). Advanced Accountancy (5th Revised ed.). Mumbai: Himalaya Publishing House.

Hanif, Muhammed., & Mukherjee, Amitabha (2020). Advanced Accounting (3rded.). New Delhi: Tata Mc-Graw Hill Education.

Course Description

The paper is an elective paper for 5^th sem BCOMSF. The rapidity of inclusion of various financial products and services made the need for learning the latest developments. New avenues for investment apart from the traditional investment and also the concepts of micro credit, micro finance, value chain finance, rural finance witnessed major changes.

Level of Knowledge:  Conceptual and Basic

Microfinance – Meaning, definition and conceptual framework and its history– Models of microfinance – Microcredit Vs Micro-savings Vs Microfinance – Microfinance institutions (MFI) Development of microfinance in India – GOI, RBI, MFDF and NABARD initiatives for development of microfinance in India – Innovative microfinance models in India – Issues faced by microfinance in India-Micro delivery mechanism – case study of SKS MFI and Grameen Bank-NGO and SHG. Y.H. Malegam committee report on Microfinance – Microfinance and poverty – Microfinance and economic development – microfinance and rural development – microfinance and women empowerment – Microfinance and informal finance sector – Microfinance and small business development.

Level of Knowledge:  Conceptual

Securitization of debt- Meaning-Features- Special Purpose Vehicle- Pass Through Certificate & mechanism –Benefits of Securitization – Issues in Securitization Stock Broking: introduction, bodies Regulating Stock Broking Firms-Functions of Stock Broking Firms - Services of Depository and functions -Stock lending and Borrowing - Mutual fund: Types Mutual Funds – Advantages of mutual funds - Exchange Traded Funds-Trust-AMC-Custodians-Sponsor – Hedge funds- Regulations on mutual funds in India- Net Asset Value - Selection of a Fund – Performance Evaluation of Mutual funds.

Level of Knowledge:  Conceptual

Underwriting:  meaning – types – mechanism – benefits and functions – Indian Scenario – underwriting agencies – underwriter – underwriting agreement – SEBI guidelines; Leasing: Characteristics - Types - Participants - Myths about Leasing - Hire Purchase - Lease Financing Vs Hire Purchase Financing

Level of Knowledge:  Conceptual

Introduction to alternative investing- History- Difference between traditional and alternative investments - purpose of investing in Alternative investment- AIM (Alternate Investment Market) in UK - TSX Ventures in Canada - GEM (Growth Enterprise Market) in Hong Kong - MOTHERS (Market of the high-growth and emerging stocks) in Japan - Catalist in Singapore – Chinext in China – Regulations and features of SME exchange in India – Listing in SME exchange in India.

Level of Knowledge:  Conceptual

Hedge funds: Structure, categories & biases- Relative value & event driven strategies; Funds of Funds:  meaning- Idiosyncratic risk- selection of investment: Equity hedge fund- strategies-marker risk exposure –stock selection-difference between equity hedge fund & traditional investment;

Real assets: Key aspects of real assets- assessing real assets- valuation of real assets- Raw land-farmland- timber- infrastructure- intellectual property; Commodities: overview of commodity investing-access to commodities with future contract- commodities returns & sources of return; Private real estate and liquidity: types- Challenges- valuation approaches- disadvantages of private real estate.

Level of Knowledge:  Conceptual

Private Equity: meaning – types- venture capital- leveraged buyouts- debt securities- access to private equity – private equity fund fee- challenges of internal rate of return- the J-curve- Key sources of returns from private equity; Structured product & Liquid Alternative: Credit Default swaps (CDS)-meaning-forms of payment- categories of trigger events and valuation- economic role of CDS in broader investment landscape- cycle of CDS- CDS indexes- CDS as tool for transferring & managing credit risk; Collateralized debt obligation (CDO)-overview of CDO- cash flow in CDO-default loss allocation-Credit rating impact on structure & performance of CDO- types of CDO- economic role of CDO in investment world; Liquid Alternative. 

The course intends provide an overview of Indian Accounting standards and comparison with the respective International Accounting standards. The Topics include Framework for presentation of financial statements, Ind AS issued on Presentation of Financial Statements.

Introduction, Objectives of Preparation of Financial Statements, Underlying assumptions, Qualitative aspects of Financial Statements, Introduction to Accounting Standard, Carve outs/ins of IND AS, Roadmap for implementation of the Indian Accounting Standards, IND AS 1: Presentation of Financial Statements, Objectives, Purpose, Significant Differences between IND AS 1 and AS 1.

Introduction, Objectives, Definition, Scope, Recognition and measurement, Accounting Policies, Exception and Exemptions, Presentation and Disclosure, Difference between IND AS 101 and IFRS 1.

Objectives, Scope, Relevant Definitions, Measurement of Inventories, Recognition as an expense, Disclosure, Problems, Significant Differences between IND AS 2 and AS 2.

Scope, Relevant Definitions, Overview, Criteria, Combining Contracts, Identify Performance Obligation, Determining the Transition price, Presentation and Disclosure, Differences between IND AS 115 and IFRS 15.

Overview, Objective Scope, Key concepts, Lessee Accounting, Lessor Accounting, Subleases, Sale and Leaseback Transactions, Key Differences between IND AS 17/ AS116/AS 19/IFRS 16.

Introduction, Objective, Scope, Definitions and Explanations, Types of Events, Recognition and measurement of adjusting Events, Accounting Treatment and Disclosure.

2. Students Guide to Ind AS (Converged IFRS) by DS Rawat 5th Edition 2019 by Taxmann Publications

Students Guide to Ind AS (Converged IFRS) by DS Rawat 5th Edition 2019 by Taxmann Publications

This course will help the students to expand their understanding in applying core financial management concepts and techniques for strategic decision making. It covers basic concepts of finance, risk analysis, investment decision analysis, strategic aspects to - cost management, mergers, acquisitions and corporate restructuring; ethical considerations and the concept, need and implication of corporate governance.

Level of Knowledge: Conceptual

Meaning of SFM - Reasons for managing business financially - 9-s model for SFM - Financial goals and strategy- Value Chain analysis- Cost Benefit analysis- Strategic Business Units- Strategic Planning process- Life –Cycle costing- Activity Based costing - Ethical Dilemma faced by Financial Managers - Need for corporate social responsibility - Corporate governance- Key stakeholders of an organization-shareholders, lenders, directors, employees, customers, suppliers and the government- Principles of Corporate Governance- Audit Committee- Role of BOD- Good CG practices (case study)- Role of ESG in investment decisions-ways to effectively measure ESG compliance.

Level of Knowledge: Conceptual

Types of risk - Financial risk- market risk and credit risk, foreign exchange risk, interest rate risk, counterparty risk, systemic risk- operational risk, Strategic risk, Risk and return analysis (practical problems involving expected return and risk)- Difficulties in measurement of risk, Risk classification system-COSO

Level of knowledge: Analytical

Long- term Investment decisions- Types of long term investment decisions- Phases in long term investment decisions- Different analyses for evaluating an investment proposal- Estimation of project cash flow- Initial cash flow, Sunk cost, Terminal cash flow (problems on estimation of cash flow) – Relevant cost analysis (concept)

Level of Knowledge – Conceptual & Working

Capital budgeting decisions Capital budgeting decisions under uncertainty and risky situations-Concept of probability & expected value Certainty Equivalent approach, Simulation and Decision tree analysis, Sensitivity analysis, Replacement decisions, Effect of inflation on CB decisions (case study).

Level of Knowledge- Conceptual

Reasons for valuation of business enterprise - Different Approaches to corporate valuation – Discounted Cash Flow valuation- FCFF, NOPLAT, FCFE, EVA- problems on DCF method of valuation- Traditional techniques of evaluating value- ROI, EBIT, EBIDTA, ROCE, RONA- New approaches to shareholder valuation

Level of Knowledge – Conceptual & Working

Need for financial restructuring - Restructuring through privatization-Restructuring of sick companies - Mergers and amalgamations – Calculation of purchase consideration- Share exchange ratio- Evaluation of M&A decisions (problems)- legal procedure for merger – benefits and cost of merger; Corporate and distress restructuring – Demergers- Leverage buyout-share repurchases-Spin off-Divestiture

Course Description:

This course is designed to enable the students to understand the nature and objectives of audit in general as well as audit procedures and techniques practiced in India. The specific objective is to impart knowledge about the principles and methods of auditing and their applications in the corporate sector. It also highlights the significance of an Auditor’s role and position in a Joint stock company. The central goals of the course are to develop students’ skills in understanding the Auditing and Assurance standards.

Level of Knowledge: Conceptual and Working

Auditing: Introduction, Meaning, Objectives, Basic Principles and Techniques; Classification of Audit, Audit Planning, Audit programme, Internal Control – Internal Check and Internal Audit; difference between Investigation and Auditing

Level of Knowledge: Conceptual and Working

Meaning, definition, importance of vouching, routine checking and vouching, types of vouchers, vouching of receipts, audit of cash sales, receipts from debtors, bills receivable, proceeds from the sale of investments and buildings; Vouching of payments - vouching of cash purchases - payments of creditors, bills payables, purchase of building, plant and machinery and patent rights, vouching of deferred revenue expenditure.

Level of Knowledge: Conceptual & Working

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

Level of Knowledge: Basic and Conceptual

Audit of Limited Companies: Company Auditor- Qualifications and disqualifications, Appointment, Rotation, Removal, Remuneration, Rights and Duties of auditor, Auditor’s Report- Contents and Types. Liabilities of Statutory Auditors under the Companies Act 2013, Consideration of Standards on Auditing while drafting audit report.

Level of Knowledge: Conceptual & Working

Special Areas of Audit: Special features of Cost audit, Tax audit, and Management audit; Recent Trends in Auditing: Basic considerations of audit in EDP Environment; Computer aided audit techniques and tools; Auditing Standards; Relevant Case Studies/Problems

Level of Knowledge: Basic and Conceptual

Nature of auditor’s liability, professional negligence, civil liability under Companies Act, Criminal liability under companies Act, liability under Chartered Accountants Act and Income tax Act

Level of Knowledge: Basic and Conceptual

Conceptual framework of Corporate Governance: Theories & Models, Broad Committees; Corporate Governance Reforms. Major Corporate Scandals in India and Abroad: Common Governance Problems Noticed in various Corporate Failures. Codes & Standards on Corporate Governance, Audit committee, specific provisions in companies Act relating to governance.

1.      Jha, Anurag. Auditing and Corporate Governance. Ist Edition ed., Taxmann's, 2017. 

1.       Ravinder Kumar and Virender Sharma, Auditing Principles and Practice, PHI Learning.

2.       K. Singh, and Gupta Lovleen. Auditing Theory and Practice. Galgotia Publishing Company.

3.       Anil Kumar, Corporate Governance: Theory and Practice, Indian Book House, New Delhi

4.       MC Kuchhal, Modern Indian Company Law, Shri Mahaveer Book Depot. (Publishers). (Relevant Chapters)

Internship training is essential for students to face the challenges in this rapidly changing world. The purpose of this industry internship is to provide students with an authentic learning environment for an integrated and holistic education. The work carried out by the student in the internship should be relevant to the areas of Accounting/Finance/Investment/ Auditing and Taxation. At the end of the internship period, students will be required to submit a detailed internship report along with the experience certificate received from the company. The internship period would be 6 weeks. The students will also be required to do a group project to conduct an organisational study with a minimum of 3 and maximum of 4 members in each group. A comprehensive organisational study shall be conducted for 12 weeks. The group allotment will be taken up under the guidance of the internship guides. The evaluation will be based on the report submission as well as viva voce.

Introduction to the company

(Genesis, History, Values, Principles, Recognitions, Organization Chart, Current Directors, Office locations)

Business Model

(Detailed explanation of components of the business model - Value Proposition, Products/Service, Revenue stream, Costs, Profits etc)

Analysis of Strategies

(Product Development, Marketing, Sales, Operations strategies)

Introduction to the Division/Unit of Internship

(Clear description of the set up where the intern worked, location, address, department, brief overview of processes taken care by department, reporting structure and names and designations of managers and team leads)

Description of Processes

(Intern is expected to make flow charts of all processes and standard operating procedures he / she was exposed to in the department)

Description of work done by intern: Week wise

(Clearly mention from orientation to the last day of internship all the activities done by the intern at the workplace in a week format. The objective is to capture the growth and learning curve of the intern. This section should be attested by the supervisor of the intern at the workplace.)

Learning Outcomes

(Clearly mention the processes learnt, the concepts understood, the exposure received at the Internship, the skills and attributes gained etc)

SWOC Analysis

(At the unit level perform an in-depth SWOC analysis)

Description of Challenges/Problems faced by unit

(Clearly mention the challenges /problems that is faced by the unit along with examples)

Root cause analysis of Problems

(Conduct a root cause analysis of the existing problems using any of the Management tools taught to you for e.g. - Fish Bone diagram, substantiate with literature as and where required.

Finding solution to the problem

(Strategies in the form of solutions to be written and presented to the management and faculty mentor and inputs to be gained from them. The proofs of the same should be attached in this section along with the strategies in the form of solution.

Validation of the Solution

(Feedback given by Management and all other concerned stake holders about the solution)

Learning Experience of the Intern

(The Intern is expected to write about the whole Internship experience in an interesting and lively manner quoting all good and bad experiences)

Testimonials

(Enclose any appreciation letter, emails, any awards recognitions, verbal mentions etc) Annexure- Photographs, Marketing Collaterals any other information that the Company

Duration of Internship:  6 weeks during 4th-semester summer break

Marks: 50 (Viva Voce 30 marks and report evaluation 20 marks)

Duration of Organisational Study: 8 weeks during the 5^th semester

Marks: 100 (Project 50 marks and Viva Voce 50 marks)

Credits: 06

Guidelines for selection of a company for an Internship

●       The company should preferably be from the area of your respective specialization or related field.

 Submission of weekly work done reports

Report printing specifications

●       Report Size- 50 -60 pages – Back-to-Back

●       Soft Bound

●       Font Size=12 (For Heading 14)

●       1.5 line spacing.

●       A4 Size paper

●       Font style: Times New Roman

●       Number of copies- 1

Submission of Internship Reports

●       Hard copy of Summer Internship report must be submitted to the guide..

●       A viva voce examination will be conducted in the month of October . The department shall inform the dates of viva two weeks prior. 

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.

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

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

Introduction to Analytics Methodology, Cross Industry standard process for Data Mining, preparing objectives & identifying data requirements, Data Collection, Understanding data, Data preparation –Data Blending – concatenate, Joiner, Filters (Column and Row), Aggregation,  Group-by,  Rule  Engine,  pivot. Types of data, Levels of measurement, Categorical Vs Numerical variables, measures of central tendency, skewness, variance, standard deviation, covariance.

Trend Analysis, Seasonality and cyclical behaviour, Moving Average, Exponential smoothing methods – Single exponential, double exponential, HOLT-WINTERS, ARIMA, Multiple linear regression based forecasting.

Correlation, Simple linear regression: coefficient of determination, significance tests, residual analysis, confidence and prediction intervals. Multiple linear regression: coefficient of multiple coefficient of determination, interpretation of regression coefficients, categorical variables, heteroscedasticity, multi-collinearity, outliers, autoregression and transformation of variables, Clustering, Decision trees, Random forests.

Graphs, Charts, Histograms, scatter plot, Maps, dashboard creation.

• Microsoft Office 2007 Business Intelligence - Reporting, Analysis, and Measurement from the Desktop, Doug Harts, TATA McGraw-Hill Edition, 2008
• 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
• The New Science of Retailing: How Analytics are Transforming the Supply Chain and Improving Performance, Ananth Raman, Marshall Fisher, HBR Book Press, 2010
• Data Mining: Concepts and Techniques”, Morgan Kaufmann Publication, 3rd Edition, 2011.
• Decision Support and Business Intelligence Systems, Turban, E., Aronson, JE., Liang, T. Sharda R, Prentice Hall Publisher, 10th Edition, 2011
• 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

Course Description:

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

Level of Knowledge: Conceptual

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

Level of Knowledge: Conceptual

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

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

Level of Knowledge: Conceptual

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

Level of Knowledge: Conceptual

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

Course Description:

Every assessee whose income crosses the taxable limit has to compulsorily pay taxes. Knowledge about tax planning helps every assessee to plan and reduce the burden of taxes. This course on Tax Planning and Administration is offered as a core paper in the sixth semester. It provides advanced knowledge on assessments of different persons and thorough knowledge on the assessment of income 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

Level of Knowledge: Analytical

Income of other Persons - Included in Assessee’s Total Income. Set off of losses -Different sources under the same head of income - Sources from different heads of income-(Including problems)

Level of Knowledge: Analytical

Deduction from Gross Total Income u/s 80C– 80CCC – 80CCD – 80D – 80DD – 80DDB – 80E– 80G – 80GG – 80GGA-80QQB-80RRB-80TTA – 80U. Computation of Total Income and Tax Liability.

Level of Knowledge: Analytical

Partnership Firm: Conditions for firm to be assessed as FIRM, Book profits u/s 40(b), Computation of total Income and tax liability, Assessment of Companies. Minimum Alternate tax, corporate dividend tax, Computation of total income and tax liability of company.

Level of Knowledge: Analytical

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, Zero Rate Supply, Place of supply, Supplier, Goods, Input service distributor, Job work, Manufacture, Input tax, Input tax credit, Person, Place of business, Reverse charge, Works contract, Casual taxable person, Non-resident person, Export of goods / services, Import of goods / services, Intermediary.

Level of Knowledge: Conceptual and Analytical

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. Composition scheme

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.

Level of Knowledge: Conceptual and Analytical

Input tax Credit: Eligibility, Apportionment, Inputs on capital goods, Distribution of credit by Input Service Distributor (ISD) – Transfer of Input tax credit – Simple Problems on utilization of input tax credit.

Return Filing: Procedures relating to Filing the monthly/quarterly returns, reconciliation and correction of online returns. Electronic Cash Ledger, Electronic Credit Ledger and provisions of internal set off of CGST/SGST and IGST.

1.         Gaur, V. B. (2024). Planning and Management of Corporate Taxation. New Delhi: Kalyani Publishers.

2.         Singhania, V. K. (2024). Students Guide to Income Tax. New Delhi: Taxman Publications.

• Shuklenra, A., & Gurtha, M. G. (2024). Tax planning under Direct Taxes. New Delhi: Modern Law Publications.
• Singhania, V. K. (2024). Students Guide to Income Tax. New Delhi: Taxman Publications.
• Manoharan, T. N. (2024). Students' Hand Book on Income Tax Law. Chennai: Snow white  Publications P. Ltd.
• GST - Law &Practice Dr. B.G. Bhaskara, Manjunath. N & Naveen Kumar IM,
• Understanding GST Kamal Garg, Barat's Publication.
• Goods and Service Tax    Ghousia Khatoon, Naveen Kumar C.M, Venkatesh SN- Himalaya Publishing House.
• Madhukar N Hiregange Goods and Services Tax,

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 organization, basics of accounting and business management.

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

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 Problem – Measures taken by RBI and Government of India

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

Level of knowledge: Basic and Conceptual

Foreign exchange market-market participants- Functions of Forex market- 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- Purchasing Power Parity (simple problems)- Interest Rate Parity - International Fisher effect- (problems ) – Role of Technology in Forex Trading

Level of knowledge: Basic and Conceptual

Exchange risk-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-Management of Economic exposure-Managing economic exposure- Marketing management of exchange risk-production management of exchange risk

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

Apte, P. G., & Kapshe, S. (2020). International Financial Management. McGraw- Hill Education.

Apte, P. (2011). International Financial Management. (3rd ed.). New Delhi: The McGraw Hill companies.

Varghese, S.K. (2000),Foreign Exchange and Financing of Foreign Trade. Vikas Publishing House.

Subba Rao (2010), International Business. Himalaya Publishing House.

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

The course intends to provide advanced understanding on the aspects of recognition of capital expenditure and dealing with repairs and maintenance expenditure to Fixed assets, recognition of borrowing expenses, classification and measurement of investment property, measurement of impairment loss, and valuation of intangible assets.

Level of Knowledge: Conceptual

Objectives, Scope,   Relevant   Definition,   Recognition,   Measurement,   Measurement   at Recognition, Measurement after Recognition, Derecognition and Disclosure, Differences between IND AS 16 and AS 10.

Level of Knowledge: Conceptual

Core Principle, Definition, Scope, Recognition, Period of Capitalization, Disclosure, Significant Differences in IND AS and AS 16.

Level of Knowledge: Conceptual

Objectives, Scope, Relevant Definitions, Classification, Measurement at Recognition, Measurement after Recognition, Transfers, Disposals, Disclosure.

Level of Knowledge: Conceptual     

Objective, Scope, Relevant Definitions, Overview, Criteria, Combining Contracts, Identify, Measurement of Impairment Loss, Fair Value, Value in use, Recognition of Impairment Loss, Reversal, Disclosure, significant Differences between IND AS 36 and AS 28.

Level of Knowledge: Conceptual

Overview, Objective, Scope, Applicability, Definition, Identification of Intangible Assets, Recognition, Measurement, Cost and Revaluation Model, Impairment, Retirement, Disposal, Disclosure, Differences between IND AS 38 and AS 26.

Level of Knowledge: Conceptual

Introduction, Objective, Scope, Relevant Definitions, Contents, Disclosure, Recognition and Measurement, Restatement, Interim Financial reporting and Impairment, Significant Differences between IND AS 34 and AS 25.

Level of Knowledge – Conceptual and Problem solving

Models – financial models – model requirements and defining a task list – structuring financial models – financial modelling standards – Model review – errors in financial models - Error detection – Tests and analysis tools for error detection – Control calculations – sensitivity analysis – scenario analysis.

Level of Knowledge – Problem solving

Developing a financial model – define task list and identifying key tasks – visualizing abstract relations – structuring and documenting a financial model – Key combinations and sequences in Excel – Creating a proto type – formula sheet – add-ins – usage conditional formatting in models – Providing messages – Importing internal and external data – Goal seek – solver- Testing the performance of a financial model – Formula auditing.

Level of Knowledge – Problem solving

Preparing excel for macros – Macro recorder – programming with VBA – variables and data types – conventions for variable names – declaring a variable – Programming with cells and ranges – Loops – Reading data with input box – data output with MsgBox – creating own dialogue – creating charts with VBA

Level of Knowledge – Problem solving       

Active and passive portfolio management – solving optimization problems using Excel solver – matrix operations – absolute and relative optimization – quadratic optimization - constrained regression - Linear optimization – Option pricing – models for determining option price – four basic option strategies – long call , short call , long put and short put – Future contracts – pricing of future contracts – index futures – interest rate futures – currency futures – commodity futures

Financial modelling project (Skill development): Build a linear regression model to predict the movement of an S&P 500 ETF. You may use international indices along with other variables to build a model to predict the movement of any S&P 500 ETF and evaluate the forecasting accuracy through forecast evaluation table and graph. Use Modelling software (Excel/ Eviews / Gretl) for the project.

1.Häcker, Joachim & Ernst, Dietmar (2021), Financial Modelling: An Introductory Guide to Excel and VBA Applications in Finance, Palgrave McMillan publishers

1.         Fairhurst, Danielle (2021). Using Excel for Business and Financial Modelling: A Practical Guide, Wiley Publishers

In today’s highly competitive environment, corporates need more than accurate financial statements from accountants. They expect forward looking futuristic insights that can help the management prepare themselves for the uncertain future and devise their strategies for sustenance. To give the corporates future insights the accountant would require the help of technology. This course introduces the students to Financial statement analysis through Excel. This course also gives an over view of accounting analytics concepts and techniques used.

Building Financial statements through excel – Income statement – Vertical analysis – Key metrics as a percent of Revenue – COGS, Gross profit, Depreciation, SG&A, Interest, EBT, Net Income – Horizontal Analysis – 

Problems. Balance sheet and Leverage Ratios - Liquidity ratios, Leverage and operating efficiency ratios - cash flow statement – Common size income statements – Excel functions to analyse financial statements – Sumif, Countif, Averageif Excel functions to extract information.

Introduction to Corporate distress – Role of directors in Bankruptcy and insolvency – Economic and Legal aspects of corporate bankruptcy – Insolvency and Bankruptcy Code -   Costs of Bankruptcy – Financial Distress Prediction - original Z score model – Z score model for private firms – Trend analysis using financial ratios – Cash budget – collections and disbursements – estimating the ending cash balance – Cash budget with what if analysis and Scenario manager.

Ratio analysis – examination of company strategy and business model through Ratios – identification of competitive advantages and red flags of potential trouble – DuPont analysis

using ratios to forecast future financial statements. Forecasting sales with time series methods – Exponential smoothing methods – forecasting using linear regression – Using seasonal dummy variables to account for seasonality

Earning management – means and motives – aggressive revenue recognition practices and aggressive expense recognition practices – spotting earnings management. Predicting earnings management – Discretionary accruals models – Discretionary Expenditure models – Fraud prediction models – Benford’s Law – Prediction of earnings management using Benford’s Law – Linking Non-Financial metrics to financial performance – Predicting financial results using non-financial performance measures – ranking or assigning weights to non- financial measures.

Introduction – Virtual Digital assets held by an entity – Initial Coin Offering and related accounting issues – Fair value considerations for cryptographic assets - Disclosures

This paper is offered as a finance elective in the sixth 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 and tax planning methods.

Level of Knowledge: Conceptual and Basic

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

Level of Knowledge: Working and conceptual Knowledge

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

Level of Knowledge: Conceptual & Theoretical

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

Level of Knowledge:  Conceptual

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

Level of Knowledge: Conceptual and Analytical

Portfolios returnPortfolio 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.

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

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

S, Kevin. (2015). Security Analysis and Portfolio Management. New Delhi: Prentice Hall Of India.

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

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

The course provides a wide perspective and in-depth knowledge in forensic audit and enables students to get solid grounding in the legislative framework, practice and procedure of the forensic audit. The course contents have been so designed as to develop specialized skills in the corpus and complexities of the different aspects of the subject besides meeting the requirements of a future career in this area. As a prerequisite, students should have sound knowledge about basic concepts of auditing, frauds and scams.

Meaning of fraud Fraud vulnerabilities, Fraud triangle, Fraud diamond, Fraud Pentagon, Fraud Scale, Fraud Circle, Hollinger Clark Theory. Types of frauds – Bank, Corporate, Insurance, cyber, securities, consumer. Meaning of Forensic Audit, Need and objectives, Fraud and Forensic Audit, Forensic Audit vis-à-vis Audit, Similarity between -Forensic and Audit in general.

Difference between accounting and auditing, Need for analysis, associational analysis, temporal analysis, inferential analysis, associational analysis, investigative inference analysis. Constructing an investigating inference chart: plotting the chart and applying the chart for investigative process. General Audit Techniques: Statistical & Mathematical Techniques, Technology Based/ Digital Forensics Techniques, Computer Assisted Auditing Techniques (CAATs)/ Computer Assisted Audit Techniques and Tools (CAATT).

Generalized Audit Software (GAS), Common Software Tools (CST). Data mining techniques  

Laboratory Analysis of Physical and Electronic Evidence and Using Excel for Forensic Audit.

Directors’ responsibilities: Tools for handling forensic audit, Investigation mechanism: Field investigation, Methods of investigation – Reg flags and green flags. How to write forensic audit report: Litigation, recovery process, Digital forensics: types of digital forensics. Locations for evidence, computer forensic methodology 

Indian Laws: The Information Technology Act 2000, Amended 2008: Indian Penal code 1860. -Civil Procedure Code 1908, Indian Contract Act 1872 - Indian Evidence Act 1872, The Prevention of Money Laundering Act, 2002, The Foreign Exchange Management Act, 1999, Companies Act 2013.

Outside India: Fraud Act 2006, United Kingdom, Bribery Act 2010, United Kingdom Foreign Corrupt Practices Act, 1977, United States of America OECD, Anti-Bribery Convention UN convention against Corruption. Anti-Bribery Convention UN convention against Corruption 

Introduction: International Guidance to Cyber Forensics Laws. Digital Forensics and Cyber Laws Introduction to Data Extraction, Concept and Process, Digital Forensics and Cyber Crime. Ethical Hacking: Digital-Incident Response. Case Laws: National & International

1. The Institute of Company Secretaries of India. (2020, February). Forensic Audit: Study Material for Professional Programme. SAP Printers, Mumbai. https://www.icsi.edu/media/webmodules/FINAL_Forensic_Audit_BOOK.pdf

·         Fraud Auditing and Forensic Accounting (2011) Tommie W. Singleton and Aaron J. Singleton, Wiley Publishers.

·         Litigation Services Handbook (2007) The Role of the Financial Expert, Roman Weil, Michael Wagner and Peter Frank, Wiley Publishers 

·         Forensic Accounting and Fraud Examination (2019), Mary-Jo Kranacher, Richard Riley and Joseph Wells, Wiley Publishers

·         Forensic Audit (2019), CA Kamal Garg, Bharat Law House Private Ltd

·         A guide to Forensic Accounting Investigation (2006), Thomas Golden, Steve Skalakand Mona Clayton, Wiley Publishers

Fifth semester students shall undertake a Research Work in the area of Commerce & Management and submit an Article / Report as a mandatory requirement for the award of the Degree of Bachelor of Commerce (Strategic Finance Honours).

The research work shall be undertaken in a team consisting of three students under the guidance of one faculty mentor. The research work shall start from 1 September and the article / report shall be submitted by 1 March.

Students have to ensure that the research reports are free from plagiarized content. A compendium of the research work of the batch shall be preserved in the department, and may also be released as an E-journal for internal circulation.

The Article / Report will be evaluated for 100 marks based on submission and Viva Voce on individual basis conducted by a panel of judges. The course carries 4 credits that shall be included in the 6th semester marks card.

Students will submit a research article at the end of project work.

Plagiarism of research work will have serious consequences, leading to disqualification of the entire research work.