Syllabus for
Bachelor of Business Administration (Finance and Accountancy)
Academic Year  (2023)

This course introduces students to broad ethical and professional values which underpin all the other professional skills and behaviour. It teaches how to maintain professional competence and pursue life-long learning. The course is designed to encourage open mindedness and innovative thinking. It also discusses personal and professional skepticism, commercial awareness, patterns and channels of communication and ethical and security issues around data analytics.

Ethics, Thinking about ethical Decisions, Rules v/s principles, ethical dilemma, Further considerations, personal ethics

Personal effectiveness, Prioritizing, organizing and managing time effectively, using technology effectively, organizing meetings, using spreadsheets effectively, Big data analytics, Maintaining professional competence and lifelong learning

Innovation and skepticism, linear v lateral thinking, the four P’s of Innovation, Innovation and competitive advantage, promoting creativity in the Workplace, Professional skepticism and how to demonstrate it.

Commercial awareness and business acumen, planning ahead and future Proofing, Professional self-awareness, Introduction to cyber security fundamentals at the hardware and software levels, mechanisms available to prevent cybercrimes etc., Data analysis and manipulation.

The communication process, Effective communication, communicating in the workplace, Meetings, Emails, Report Writing, Presentations, Interpersonal skills, Networking

Introduction, The CRISP framework, Big Data and data analytics, Sources of data, Types of analytics, Data analytics methodologies, Mainstream tools and key applications for data analytics, Data visualization and communication, Skepticism in data analytics, Ethical considerations in the use of data.

Introduction, Gender – LGBTQIA+, Region (Regionalism) and Language, Religion, Social class and Caste, Disabilities.

2. Communication skills and Soft Skills, An Integrated Approach – E Suresh Kumar, P Srihari, J Savitri

3. Communication Skills for Professionals – Konar N

2. Soft Skill Business and Professional Communication – Sutapa Bannerjee

· Written Examinations consists of:

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

§ End Semester Exam – 50 marks (2 hours duration)

· A student should have secured minimum 40% marks in the ESE to pass in that paper.

· In aggregate for each paper, for internal and end semester put together, at least 40 marks out of 100 (20 marks out of 50) must be secured to pass in that paper. 

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

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

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

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

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

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

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

2. C.B Gupta Human Resource Management

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

·       Written Examinations consists of:

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

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

·       A student should have secured minimum 40% marks in the ESE to pass in that paper.

·       In aggregate for each paper, for internal and end semester put together, at least 40 marks out of 100 must be secured to pass in that paper. 

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

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

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

Business ideas, methods of generating ideas, and opportunity recognition

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

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

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

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

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

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

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

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

5. Khanka, S. S. (2000). Entrepreneurial Development. New Delhi: S Chand

2.     Khanna, T. (2017). Billions of entrepreneurs: how China and India are reshaping their futures and yours. Boston: Harvard Business School 

3.  Kuratko, D. and Hodgetts, R. (2017). Entrepreneurship in the new millennium. New Delhi: Cengage Learning

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

·       Written Examinations consists of:

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

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

·       A student should have secured minimum 40% marks in the ESE to pass in that paper.

·       In aggregate for each paper, for internal and end semester put together, at least 40 marks out of 100 must be secured to pass in that paper. 

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

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

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

Cost of equity and retained earnings, cost of debt, cost of preferred stock, weighted average cost of capital, Factors affecting cost of capital

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

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

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

Core Technology- Foundation Study in Machine Learning, Data Analysis & Visualization, Adoption of Technology in Business Use Cases - Advent of Financial Technology (FINTECH),   Digital Transformation.

2. M.Y. Khan &P. K Jain: Financial Management 2019 -Tata McGraw-Hill publishing company

3. James C. van Horne: Fundamentals of Financial Management, Prentice- Hall India.

4. Ravi.M.Kishore: Financial Management2011-Taxman Publications

5. Parag Y Arjunwadkar: FinTech: The Technology Driving Disruption in the Financial Services Industry 2018,  Auerbach Publications.

6. Sanjay Phadke, “Fintech Future: The Digital DNA of Finance”, Sage Publications Pvt. Ltd, February 2020

7. Susanne Chishti and Janos Barberis, “The FINTECH Book: The Financial Technology Handbook for Investors, Entrepreneurs and Visionaries”, Wiley Publication, ISBN: 978-1-119-21887-6, May 2016

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

3. Financial Management M. Y. Khan Tata McGraw-Hill Education.

4. Volker Liermann, Claus Stegmann, “The Impact of Digital Transformation and FinTech on the Finance Professional”, First Edition, Palgrave Macmillan Publisher, ISBN-13: 978-3030237189, 2019

5. Clayton M. Christensen, “The Innovator's Dilemma: When New Technologies Cause Great Firms to Fail (Management of Innovation and Change)”, Illustrated edition, Publisher: Harvard Business Review Press, December 2015

6. Eric Jorgenson, “The Almanack of Naval Ravikant: A Guide to Wealth and Happiness”, ISBN-10: ‎ 1544514220;  ISBN-13: 978-1544514222, Publisher: ‎Magrathea Publishing, August 2020

·       Written Examinations consists of:

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

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

·       A student should have secured minimum 40% marks in the ESE to pass in that paper.

·       In aggregate for each paper, for internal and end semester put together, at least 40 marks out of 100 must be secured to pass in that paper.

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

The concept of audit and assurance engagements – concepts of accountability, stewardship and agency – elements of assurance agreement – statutory audits – Corporate Governance – Audit Committees – Professional Ethics and Quality Control Procedures – Internal Audit – Differences between the external audit and the internal audit function.

Assessing the risks of material misstatement – understanding the entity and its environment – materiality, fraud, laws and regulations – Test of Control – Substantive Testing – Audit Strategy – Audit Plan – Audit Documentation.

Internal control systems, Internal control and management, The use and evaluation of internal control system by auditors, Test of control and communication on internal control.

The use of assertions by auditors – audit procedures – the audit of specific items – receivables, inventory, payables, accruals, provisions and contingencies, bank and cash, tangible NCA, share capital, reserves and directors’ emoluments – audit sampling and other means of testing – computer assisted audit techniques – not-for-profit organization - Audit sampling and other means of testing

Subsequent events – going concern – written representations –audit finalization and the final review. Audit reports – reports to management – internal audit reports, reports to shareholders, type of audit reports, CARO 2003 report.

2. Auditing by B N Tandon published by S Chandra & Co. Ltd, Delhi

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

4. Principles and Practice of Auditing – Dinkar Pagare Published by Sultan Chand and Sons

2. A Handbook of Practical Auditing – Dr. B.N. Tandon, Dr. S. Sudharsanam, S. Sundharabahu

3. Auditing – Dr. T.R. Sharma, Sahitya Bhawan Publications

4. Auditing – K. Geetha

·       Written Examinations consists of:

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

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

·       A student should have secured minimum 40% marks in the ESE to pass in that paper.

·       In aggregate for each paper, for internal and end semester put together, at least 40 marks out of 100 must be secured to pass in that paper.

Designed to familiarize students with basic concepts of marketing and the need & techniques of marketing, insights into digital marketing content and marketing analytics.

Nature and scope of marketing, Genesis & evolution of Marketing concepts, 7 Ps of marketing, Concept of market segmentation and its Importance, Bases for market segmentation. Target marketing and positioning, Types of positioning, Digital Marketing Vs Traditional Marketing, POEM framework.

Concept of product, New product planning and development, Packaging, role and functions, Brand name and Trademark, Product Life Cycle concept, Product differentiation. Pricing Strategies, Factors affecting the price of a product/service. Distribution Channels, Concept and role, Types, Factors affecting the choice of a distribution channel, Retail Marketing, Types.

Promotion: Methods of promotion, Advertising, Meaning, Importance, Advertising media, Ethics of good advertising. Publicity, Meaning, Types and Techniques, Consumer Vs Customer,  Consumer Behaviour, Factors affecting Consumer behavior, customer loyalty and Retention,  Basics of CRM

Types of Digital Marketing, Inbound Vs Outbound Marketing, Mobile Marketing, SMS Marketing, Viral Marketing, Social Media Marketing, PPC, Video Marketing, Email Marketing, Affiliate Marketing and AdSense, Content Marketing and Influencer Marketing, Blog Marketing, Search Engine Marketing, Search Engine Optimization (SEO),  Best practices in SEO, Keyword Research.

Marketing Information System (MIS), Need, Importance, Elements and Components of MIS.

Marketing Research, Steps and Areas involved in marketing research.

Marketing Analytics, Market Basket Analysis, RFM Analysis, Customer Life Time Value, Big Data Analytics, Text Mining and Sentiment Analytics, Multi-Dimensional Scaling for Brand Positioning (MDS).

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

3. Puneet Singh Bhatia : Fundamentals of Digital Marketing, Pearson Education, Second Edition, 2019

4. Moutusy Maity &  Pavankumar Gurazada : Marketing Analytics for Strategic Decision Making, Oxford University Press, First Edition, 2021

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

3. J Andrew Petersen and Frank Germann and Robert W Palmatier: Marketing Analytics Based on First Principles, Bloomsbury India, 2022.

4. Kailash Chandra Upadhyay: Digital Marketing: Complete Digital Marketing Tutorial, 2021

·       Written Examinations consists of:

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

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

·       A student should have secured minimum 40% marks in the ESE to pass in that paper.

·       In aggregate for each paper, for internal and end semester put together, at least 40 marks out of 100 must be secured to pass in that paper. 

This course is the first of the two-part inter-disciplinary course in economics, sociology, and the Indian constitution, grounded in intersecting debates of contemporary significance.  The course is designed to broaden learners’ awareness and critical engagement with the political economy of India as a function of its sociological and ideological underpinnings.

Social identity, otherness, discourse, human agency - Karl Marx: Base and superstructure, surplus value, alienation, false consciousness - Louis Althusser: Ideology, repressive/ ideological state apparatuses - Antonio Gramsci: Cultural hegemony, subaltern - Guy Debord: Society of the Spectacle (in brief)

Imagining India: Preamble to the Constitution; fundamental rights; constitutional democracy, federalism, and majoritarianism. Social stratification and social mobility: endogamy, sanskritisation and westernisation, caste and class in Indian society. Crisis of wealth and income inequality in India. Structural inequality and intersectionality: various systemic and overlapping forms of socio-economic inequality, psychological costs of marginalisation. 

Untouchability, physical violence, and Prevention of Atrocities Act - Other forms of exclusion: access to occupations/ jobs, education, justice, public spaces/ utilities, worship, media, culture, sport. Historical perspectives on caste: Ambedkar vs. Gandhi. Caste-based reservations: need for affirmative action, ‘meritocracy’ vs. privilege, social backwardness vs. economic backwardness, Mandal commission, ‘creamy layer’, private sector participation. Recent debates and movements based on caste identity

Gendered workplaces: participation of women and sexual minorities - Forms of discrimination: pink-collar jobs, pay gap, sticky floor/ glass ceiling/ glass escalator, pregnancy discrimination, boys’ club culture - Benevolent sexism and unpaid work: domestic labour, child care, etc. Maternity and menstrual leave: legal position and key debates. Sexual harassment at the workplace: nature of consent, key provisions of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, #MeToo movement. Visual text: Philadelphia (1993); homophobia, relevant provisions of the HIV and AIDS (Prevention and Control) Act

Consumerism/ conspicuous consumption and the role of advertising - Environmental crises in India: air/ water/ soil contamination, urban planning and encroachment, depletion of green cover and biodiversity. Visual text: Erin Brockovich (2000). Case studies: Coca Cola in Palakkad, Sterlite Copper in Thoothukudi, endosulfan poisoning, Chennai floods, killing of tigress Avni, illegal mining. Anthropocentrism and cruelty: animal testing, dairy industry. Eco-industrial development/ sustainability: green tax, green banking, carbon credits, green bonds; waste disposal and urban minimalism

Beyond GDP and stock markets: indices of social development, Gross National Happiness Index. Criticisms of free market economics/ market fundamentalism - Forms of state interventionism: socialism and communism in India - Social entrepreneurship and cooperative societies in India - Globalisation vs. internationalism: excerpts from K Satchidanandan’s Future of Our Past: Towards a Critique of Globalisation and Culture Industry - Visual text: Rocket Singh: Salesman of the Year (2009)

2. The Wire (thewire.in)

3. The Caravan (caravanmagazine.in)

4. Scroll.in

5. NewsClick (newsclick.in)

6. The Quint (thequint.com)

7. Article 14 (article-14.com)

8. The Leaflet (theleaflet.in)

9. Indian Constitutional Law and Philosophy (indconlawphil.wordpress.com)

10. The Telegraph (telegraphindia.com)

term and end-term exams, individual/group project work, presentations etc.   This paper carries maximum of 100 marks. It is a submission and non-semester

paper and is evaluated as follows:

CIA 1 – Group presentations 20 marks

CIA 2 - Individual Presentation 25 marks

CIA Project Submission + viva 50 marks

Attendance 5 marks

Total 100 marks

In CIA 3, the project will be evaluated for 30 marks and viva will be evaluated for 20 marks.

Internship provides students an opportunity to apply the theoretical concepts in practical work environments. The internship is to enable students to gain work experience in relevant domain of Accountancy, Public Accounting, Financial Services, and areas relevant to the BBA FA Programme.

The Internship would help students enhance the softer aspects of work requirements namely teamwork, camaraderie, cooperation, and collaboration in the work environment. The internship will enable students get prepared for the industry and ventures they would take up post completion of BBA FA Programme.

Submit internship report based on the internship experience

The internship would be during the 4th semester and should be approved by Programme Coordinator and Head of Department.

Students would need to submit a report and make a presentation on the internship assignments undertaken.

Students are required to initially provide a proposal document stating the following:

      I.         Organisation

    II.         Area of work

  III.         Timings , Start date and Finish Date.

  IV.         Point of Contact details (Supervisor / HR Manager)

    V.         Weekly report of internship programs duly attested by Supervisor / Manager clearly stating the work done details.

Basis the above proposal, HoD and Program Coordinator would approve the assignment.

Department would assign Faculty mentors to students, who would provide a weekly report on the progression at interning organisation.

At the end of the internship, student would make a presentation. The presentation would be to a panel of judges comprising of members not restricted to faculty members but may also include industry experts, alumni and parents.

The evaluation panel will evaluate student’s performance based on rubrics such as

(i)             nature of work / assignment

(ii)           Supervisors feedback

(iii)         Weekly report

(iv)          Presentation

(v)           Viva

Note: the onus on finding internships is wholly on the students themselves. Department’s role would be to assist and encourage. 

The course provides framework on Indian Direct and Indirect Taxation system. The course is designed to provide understanding on the structure of Income Tax law and Goods and Service Tax Law to acquire knowledge for computations.     

Function and purpose of taxation in a modern economy – types of taxes – principal sources of revenue law and practice – tax avoidance and tax evasion. Residential status and scope of taxability based on Residential status.

Scope of income tax – income from employment – income form self-employment- property and investment income – computation of taxable income and income tax liability – exemptions and reliefs

Scope of corporation tax – taxable total profits – the comprehensive computation of corporation tax liability – effect of a group corporate structure for corporation tax purposes – use of exemptions and reliefs in deferring and minimizing income tax liabilities

Scope of taxation of capital gains – computation of gains and losses – gains and losses on disposal of movable property, immovable property, shares and securities – use of exemptions and reliefs in deferring and minimizing tax liabilities arising on disposal of capital assets.

Scope of inheritance tax – basic principle of computing transfers of value – liabilities arising on chargeable lifetime transfers and on the death of an individual – use of exemptions in deferring and minimizing inheritance tax liabilities.

Clubbing, Deductions and Tax Liabilities Scope of other person’s income to be clubbed, Deductions – basic deductions applicable to Individuals, Tax liabilities – General rates & special rates, Tax Payments – Advance tax and Self-Assessment Tax, Returns filing.

Scope of NIC – Class 1 and Class 1A contributions for employed persons – Class 2 and Class 4 contributions for self-employed persons, Social Security Contributions Scope of Basics of Provident Fund Contributions and Employee. State Insurance Schemes – Applicability, Rate of contributions, Employer and employee Contributions, Benefits.

Scope of GST, Types of GST, Basics of - Valuation, Time of supply, Input Tax with restrictions, Computing GST Liability.

Systems for self-assessment and the making of returns – time limits for submission of information, claims, and payment of tax – procedures relating to enquiries, appeals, and disputes, and penalties for non-compliance.

2. Students hand book on Income Tax – T N Manoharan, Snowwhite Application

3. Principles of Income Tax Law and Practice – Naveen Mittal

2. Income Tax – Dr. Girish Ahuja, Dr. Ravi Gupta

3. Income Tax Law and Practice – V.P Gaur, Puja Gaur, D.B Narang and Rajeev Puri

·       Written Examinations consists of:

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

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

·       A student should have secured minimum 40% marks in the ESE to pass in that paper.

·       In aggregate for each paper, for internal and end semester put together, at least 40 marks out of 100 must be secured to pass in that paper. 

Research provides direction for solving business, government, and social problems. Business research helps replace intuitive business decisions with more logical and scientific ones. The course intends to provide comprehensive knowledge & skills about the research methods employed to investigate business problems.

Overview: Meaning, Objectives, Types of research, significance of research, research process, criteria of good research, Ethics in research. Research Problem: Identification, selection and Defining research problem. Review of Literature; Research Hypothesis; Research Variables

Research Design Meaning, need for research design, features of a good design, Different Research Designs.

Sampling Design: Census and sample survey, steps in sampling design, criteria of selecting a sampling procedure, characteristics of a good sample design, different types of sampling designs- Probability and Non-Probability Sampling Design, Sampling v/s Non-Sampling Error; Determination of Sample Size.

Data Collection: Sources of data collection, quantitative vs qualitative data collection, qualitative methods of data collection

Measurement and Scales: Meaning, types of measurement, classification of scales, measurement errors, criteria for good measurement,

Questionnaire: Meaning, questionnaire design procedure 

Steps in data processing; univariate, bivariate and multivariate analysis of data; Descriptive analysis- Measures of central tendency, dispersion, shapes, and relationship; Inferential analysis- stages in hypothesis testing, type I and type II error, Parametric and non-parametric tests; Data analysis using SPSS.

Types of research report; Report structure, Citation, bibliography and referencing; Guidelines for effective report writing. 

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

3. Krishnaswami, O. R., Rangantham, M., & Harikumar, P. N. (2019). Research Methodology. Mumbai: Himalaya Publishing

4. Sinha S. C., & Dhiman, A. K. (2002). Research Methodology. New Delhi: Ess Ess Publications

5. Kothari C R Garg, G. (2014). Research Methodology: Methods and Techniques (3rd ed.). New Delhi: New Age International(P)Ltd Publisher.

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

3. Business Research Methods, Naval Bajpai, Pearson Education

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

·       Written Examinations consists of:

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

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

·       A student should have secured minimum 40% marks in the ESE to pass in that paper.

·       In aggregate for each paper, for internal and end semester put together, at least 40 marks out of 100 must be secured to pass in that paper.

To introduce students to concepts and principles underlining the preparation of Financial Information. The course is designed to provide framework on accounting policies, principles and accounting standards in financial reporting. The course provides guidelines for preparation, analysis and interpretation of financial statements.

The need for a conceptual framework – Understandability, relevance, reliability and comparability – recognition and measurement – legal versus the commercial view of accounting – alternative models and practices – the concept of faithful representation

Reasons for the existence of a regulatory framework – the standard setting process – specialized, not-for-profit, and public sector entities

IAS 1, IAS 2, IAS 7, IAS 8, IAS 10, IAS 12, IAS 16, IAS 20, IAS 23, IAS 36, IAS 37, IAS 38, IAS 40, IAS 41, IFRS 3 (Goodwill), IFRS 15 (Basics of revenue recognition, 5 step model), IFRS 16 (Lessee accounting only)

Statement of cash flows – Accounting for inventory – Financial assets and financial liabilities – Leases – Provisions – contingent assets and contingent liabilities – statement of changes in equity - Basics of preparing financial statements & group accounting. IAS 33 EPS.

Regulatory requirements relating to the preparation of financial statements – taxation - structure and contents of financial statements presented under IFRS –identifying and reporting the results of discontinued operations – Earnings per share.

Limitations of financial statements – Computation of financial ratios – analysis and interpretation of an entity’s financial statements – limitations of interpretation techniques – specialized, not-for-profit and public sector entities.

2. Financial Reporting and Analysis (3rd edition) Daniel.W. Collins, W.Bruce Johnson

3. Tulsian,P.C. (2013). Tulsians Financial reporting. New Delhi: S Chand & Company Ltd.

4. Hussey, R., & Ong, Audra. (2017). Corporate Financial Reporting. United Kingdom: Macmillan Education Palgrave.

5. Miriyala, R. K. (2018). Accounting Standards: Made Easy for CA Final Inter (8th Edt.). New Delhi: Bharat Law House Pvt.Ltd

2. Study material by Kaplan learning

3. Arora R. K. (2017). Financial Accounting: Fundamentals, Analysis and Reporting. New Delhi: Wiley.

4. Vijay Kumar, M.P. (2017). Financial reporting (8th ed.). Mumbai: Snow white publication pvt ltd.

·       Written Examinations consists of:

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

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

·       A student should have secured minimum 40% marks in the ESE to pass in that paper.

·       In aggregate for each paper, for internal and end semester put together, at least 40 marks out of 100 must be secured to pass in that paper. 

The course is designed to gain understanding on various aspects of advanced concepts like advanced investment appraisal techniques and mergers/acquisition tools.    The course provides comprehensive analysis of financial management by introducing concepts short-term and long-term financing, mergers, business failures, and reorganizations. To apply the learning at a senior financial executive or advisor level relating to the financial management of an organization.

The role and responsibility of senior financial executive/advisor, financial strategy formulation, Conflicting stakeholder interests, Ethical issues in financial management, Environmental issues and integrated reporting

Management of international trade and finance, Strategic business and financial planning for multinational organizations

Discounted cash flow techniques, Application of option pricing theory in investment decisions; Impact of financing on investment decisions and adjusted present values, Valuation and the use of free cash flows, International investment and financing decisions.

Acquisitions and mergers versus other growth strategies, Valuation for acquisitions and mergers, Regulatory framework and processes, Financing acquisitions and mergers.

Financial reconstruction, Business re-organization

The role of the treasury function in multinationals, the use of financial derivatives to hedge against forex risk, the use of financial derivatives to hedge against interest rate risk, Dividend policy in multinationals and transfer pricing.

Developments in world financial markets, Developments in international trade and finance, Developments in Islamic financing.

2. M.Y. Khan &P.K Jain: Financial Management 2012-Tata McGraw-Hill publishing company

3. James C.Van Horne: Fundamentals of Financial Management2001, Prentice- Hall   India.

4. Ravi.M.Kishore: Financial Management2011-Taxman Publications

2. Satyaprasad, B. G., & Raghu, G. H. (2009). Advanced Financial Management. Bangalore: Himalaya Publishing Houses

3. Acharya Shruthi. (2016). Advanced Financial Management. Chamrajpet: Skyward Publishers

4. ICAI. (2020). Financial Management. The Institute of Chartered accountants of India, ICAI Bhavan, Indraprastha Marg, New Delhi

·       Written Examinations consists of:

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

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

·       A student should have secured minimum 40% marks in the ESE to pass in that paper.

·       In aggregate for each paper, for internal and end semester put together, at least 40 marks out of 100 must be secured to pass in that paper. 

The course is designed to provide understanding on application of various strategic cost management methods and performance management tools for making students familiar with modern costing technique adopted in industry. 

Activity Based Costing (ABC) – ABC vs traditional methods of overhead absorption –target costing – life cycle costing in manufacturing and service industries – throughput accounting – throughput accounting ratio (TPAR) – environmental accounting. 

Relevant cost analysis – concept of opportunity costs – Cost Volume Profit (CVP) analysis – breakeven point – margin of safety – contribution to sales ratio – limiting factors – pricing decisions -price strategies – make or buy and other short-term decisions –dealing with risk and uncertainty in decision making – simulation, expected values and sensitivity

Objectives – budgetary systems – types of budgets – Quantitative analysis in budgeting – behavioural aspects of budgeting 

Budgeting and standard costing – flexed budgeting – basic variances and operating statements – material mix and yield variances – sales mix and quantity variances – planning and operational variances - behavioural aspects of standard costing

The scope of performance measurement – divisional performance and transfer pricing – Return on Investment (ROI) and Residual Income (RI) - Performance analysis in not for profit organizations and the public sector – external considerations and behavioural aspects

2. Performance Management: Concepts, Skills and Exercises (Second Edition), Robert L Cardy, Brian Leonard

3. Eldenburg, L. G., & Blocher, E. (2005). Cost management: Measuring, Monitoring and Motivating Performance. New Delhi: Wiley India Pvt. Ltd.

4. Adkins, T. C., & Adkins, T. (2006). Case studies in performance management: A guide from the experts. Hoboken, N.J.: J. Wiley.

5. Program evaluation and Performance Measurement, James. C. David, Laura.R.C. Hawthron

2. Hope, J., & Player, S. (2012). Beyond Performance Management: Why, When, and How to Use 40 Tools and Best Practices for Superior Business Performance. Boston, Mass.: Harvard Business Review Press

3. Jenkins, D. 1. F. 2. (2012). Measuring Performance: A Toolkit of Traditional and Alternative Methods. Farnham, Surrey [England]: Gower Pub.

4. ICAI. Strategic Cost Management and Performance Evaluation. The Institute of Chartered accountants of India, ICAI Bhavan, Indraprasth Marg, New Delhi

·       Written Examinations consists of:

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

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

·       A student should have secured minimum 40% marks in the ESE to pass in that paper.

·       In aggregate for each paper, for internal and end semester put together, at least 40 marks out of 100 must be secured to pass in that paper. 

This course is the second of the two-part inter-disciplinary course in economics, sociology, and the Indian constitution, grounded in intersecting debates of contemporary significance.  The course is designed to broaden learners’ awareness and critical engagement with the political economy of India as a function of its sociological and ideological underpinnings.

Rationale for land reforms in India, redistribution in Kerala/ Bengal - Land Acquisition Act: rehabilitation and resettlement - Case study: Narmada Bachao Andolan - Agrarian distress: Swaminathan Commission, minimum support price, crop insurance, right to work, debate on farm loan waivers. Visual text: Nero’s Guests (2009). Forest lands and tribal rights: constitutional protection, Naxalbari movement, Forest Rights Act. Biopiracy and protection of traditional knowledge

Constitutional labour rights, framework of labour laws in India. Politics of migrant labourers, debates on universal/ minimum basic income, gig economy and circumvention of labour laws. Case studies: cab aggregators, e-commerce ‘delivery boys’, collective bargaining in the software industry. Critiquing careerism and performative workaholism; right to disconnect; corporate India’s mental health epidemic. Artificial intelligence, automation, and the future of work.

Democratic function of the fourth estate; speaking truth to power. Corporatisation, new media, and evolving funding models. Noam Chomsky: Manufacturing consent (in brief). Press freedom in India: paid news, criminal defamation/ SLAPP, hate campaigns, political intimidation, state propaganda, killings (examples). P Sainath’s lecture: Freedom of the Press/ Purse: How corporatisation of the media harms Indian democracy (2018)

Internet penetration, data discrimination, and net neutrality. Case study:  India’s rejection of Facebook Free Basics. Evolution of Aadhaar: right to privacy; concerns of identity theft, data security, surveillance, and profiling; exclusions under welfare schemes. Personal data: commercial exploitation, need for protection laws. Big data and the dangers of algorithmic bias

Misinformation/ falsehoods on social media: virality, social costs

Lobbying, cronyism, public corruption; Introduction to Josy Joseph’s A Feast of Vultures: The Hidden Business of Democracy in India. Visual text: Thank You for Smoking (2005). Case study: Public sector banking frauds. Political funding: electoral bonds and transparency, recommendations of the Election Commission of India. Black money ecosystem (in brief): gold, benami properties, offshore bank accounts, participatory notes, round-tripping, over-invoicing. International tax reforms: tax havens, treaty shopping, transfer pricing. Domestic direct tax reforms: progressive rates; wealth tax; taxing gifts/ transfers to relatives, inheritances, agricultural income of rich farmers

Security vs. fear psychosis: arms race and military exhibitionism. Military-industrial complex, procurement scams, conflict profiteering. India as a nuclear power and imposition of economic sanctions. Pacifism and disarmament; Arundhati Roy’s The End of Imagination. State terrorism vs. fundamentalism/ self-determination/ insurgencies. Violence and local economies: ghettoisation, displacement, migration

Benedict Anderson: Imagined communities (in brief). Nation, state, and nation-state; patriotism, nationalism, and jingoism. Diversity: India as a land of immigrants; politics of ethnic, cultural, and linguistic nationalism; role of corporate India. Case studies: select advertising campaigns. Democracy and dissent: people’s movements and forms of protest, ‘reasonable’ restrictions on free speech, sedition, McCarthyism. 

2. The Wire (thewire.in)

3. The Caravan (caravanmagazine.in)

4. Scroll.in

5. NewsClick (newsclick.in)

6. The Quint (thequint.com)

7. Article 14 (article-14.com)

8. The Leaflet (theleaflet.in)

9. Indian Constitutional Law and Philosophy (indconlawphil.wordpress.com)

10. The Telegraph (telegraphindia.com)

term and end-term exams, individual/group project work, presentations etc.   This paper carries maximum of 100 marks. It is a submission and non-semester

paper and is evaluated as follows:

CIA 1 – Group presentations 20 marks

CIA 2 - Individual Presentation 25 marks

CIA Project Submission + viva 50 marks

Attendance 5 marks

Total 100 marks

In CIA 3, the project will be evaluated for 30 marks and viva will be evaluated for 20 marks.

To apply relevant knowledge skills and exercise professional judgement in carrying out the role of the accountant relating to governance, internal control compliance and the management of risk within the organization.

Demonstrating effective Communication skills, Commercial acumen, evaluation skills, analytical skills and skepticism in business scenarios. 

Identification, assessment and measurement of risk, Managing, monitoring and mitigating risk, Management and internal control systems, Audit and compliance, Internal control and management reporting, IT systems security and control, Cyber security.

Professionalism, ethical codes and the public interest, Applying Ethical principles, Ethical dilemmas, Ethical threats & their mitigation, Fraud and Bribery and corruption

Stakeholder analysis, Organizational social responsibility, Sustainability, Reporting to stakeholders, Integrated Reporting

Qualities of leadership, Strategic Leadership, Leadership and organizational culture, Elements of culture, Cultural Web in organization’s

Agency, Governance scope and approaches, The board of directors, Public sector governance

2. S. Rao Vallabhaneni (2012). Corporate Management, Governance and Ethics Best Practices.

3. Tricker, R. I., & Tricker, G. (2014). Business ethics: A stakeholder, governance, and risk approach. Routledge.

4. Hayward, A. (2019). The business guide to effective compliance and ethics: Why compliance isn't working-and how to fix it. New York: Kogan Page

2. Sadgrove, K. (2015). The complete guide to business risk management (Third Edition.). England: Gower

3. Prof. Rajinder Kaur and Prof. Rashmi Aggarwal. Ethics and Corporate Governance. Thomson Reuters

4. Institute of Company Secretaries of India, Governance, Risk Management, Compliances and Ethics.

●       Written Examinations consists of:

▪         Mid Semester Exam – 50 Marks   (2 hours duration)

▪         End Semester Exam – 100 Marks (3 hours duration)

●       A student should secure a minimum of 40% Marks in the ESE to pass in that paper.

●       In aggregate for each paper, for internal and end semester put together, at least 40 Marks out of 100 must be secured to pass in that paper. 

The course has been designed to impart knowledge of reporting process of companies’ transactions

Professional behaviour and compliance with accounting standards, Ethical requirements of corporate reporting and the consequences of unethical behaviour, Social responsibility

The applications, strengths and weaknesses of an accounting framework, Critical evaluation of principles and practices

Performance reporting, Non-current assets, Financial instruments, Leases, Segment reporting, Employee benefits, Income taxes, Provisions, contingencies and events after the reporting date, Related parties, Share-based payment, Reporting requirements of small and medium-sized entities (SMEs).

Group accounting including statements of cash flows, continuing and discontinued interests, Changes in group structures, foreign transactions and entities.

Financial reporting in specialized, not-for-profit and public sector entities, entity reconstructions 

The effect of changes in accounting standards on accounting systems, proposed changes to accounting standards

The creation of suitable accounting policies, analysis and interpretation of financial information and measurement of performance

Environmental and social reporting, convergence between national and, international reporting standards, current reporting issues

2. Ferris, K. R. (1996). Financial Accounting and Corporate Reporting: A Case Book. Chicago: Irwin.

3. Young, S. D. (2015). Corporate financial reporting and analysis: A global perspective (3rd ed.). New Delhi

4. David Young and Jacob Cohen (2013). Corporate Financial Reporting and Analysis (3^rd edition) Wiley

2. Gupta, A. (2009). Financial Accounting for Management: An Analytical Perpective (3rd ed.). New Delhi: Pearson Publications.

3. CA Vinod Kumar Agarwal, Corporate Financial Reporting

●       Written Examinations consists of:

▪         Mid Semester Exam – 50 Marks   (2 hours duration)

▪         End Semester Exam – 100 Marks (3 hours duration)

●       A student should secure a minimum of 40% Marks in the ESE to pass in that paper.

●       In aggregate for each paper, for internal and end semester put together, at least 40 Marks out of 100 must be secured to pass in that paper. 

The course provides comprehensive look on organization by focusing on tactical, functional and operational level of the organization. The course outlays organizational leadership and senior consultancy, advisory capabilities and relevant professional skills.

Introduction to Strategy, Concepts of Strategy, Types and levels of Strategy, Mission/Vision statement

Environmental issues, Competitive forces, The internal resources, capabilities and competences of an organization

Competitive Advantage, Strategic management models, Suitability, acceptability, feasibility

Finance function, Financial analysis and decision-making techniques, Cost and management accounting

Cloud and mobile technology, Big data and data analytics, E- business: value chain

Enabling success: organizing, enabling success: disruptive technologies, enabling success: talent management, enabling success: performance excellence, Managing strategic change, Innovation and change Management, Leading and managing projects

2. Dr. K Govind Bhat (2011), Strategic Management, Himalaya Publishing House.

3. Haberberberg, A., & Rieple, A. (2008). Strategic Management: Theory and Application. New Delhi: Oxford University Press

4. Business Policy and Strategic Management – P. Subba Rao, Himalaya Publishing House

2. Dr. Rajiv M. Gupte, Prof. Anand N. Linaye (2018), Strategic Management, Himalaya Publishing House

3. Balwani, N. (2002). Strategic Management and Business Policy. New Delhi: Excel Books

4. Strategic Management – N.K Shree Varahan, Rinky Rajwani, Jeet. D. Joshi, HPH

·       Written Examinations consists of:

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

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

·       A student should have secured minimum 40% marks in the ESE to pass in that paper.

·       In aggregate for each paper, for internal and end semester put together, at least 40 marks out of 100 must be secured to pass in that paper. 

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

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

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

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

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

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

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

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

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

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

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

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

·       Written Examinations consists of:

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

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

·       A student should have secured minimum 40% marks in the ESE to pass in that paper.

·       In aggregate for each paper, for internal and end semester put together, at least 40 marks out of 100 must be secured to pass in that paper. 

This course looks at a new enterprise from a different perspective. The enterprise has already established its viability and is on a growth pattern. The planning of the enterprise and its growth pattern is closely looked at. Monitoring of the appraisal of the business as it grows is part of this process. Finally, we look at the dynamics of financing and when to financiers look to exit the business.

Introduction, importance and significance, Entrepreneurial Development - world perspective, Concept of entrepreneurship development, Evolution and growth - stages. Theories entrepreneurship Concept of Entrepreneur, Intrapreneur, Entrepreneurship and Manager, Attributes and Characteristics of successful entrepreneur, Developing entrepreneurial culture. Qualities of a successful entrepreneur.

Developing economy with reference to self-employment, Successful Entrepreneurs case studies: Dhirubhai Ambani, Aditya Birla - background, growth as an entrepreneur, Case studies on entrepreneurial development in India planning and organizing and Entrepreneurial Venture: Life Cycle of and Entrepreneurial Venture; Business Research and Planning; Tools and Techniques to know the feasibility of a Venture; Steps in Planning and Organizing and Entrepreneurial Venture.

Nature and Development of Entrepreneurship, Definition of Entrepreneur, Entrepreneurial Decision Process, Role of Entrepreneurship in Economic Development, Entrepreneurial Careers and Education.

Risk Reduction Strategies for New Entry Exploitation, where to look for Growth Opportunities, Penetration Strategies, Market Development Strategies, Product Development Strategies, Diversification Strategies, Turnaround strategies.Tactical Planning in Small Businesses

Improving organizational processes through Balance Score Card, driving performance, aligning Functional strategies and business strategy, Impact of Organizational Behaviour in small businesses, Managing Human Resources, designing reward systems, Measuring Individual performance, Operations Management in Small Business; Manage short-time assets; Techniques to manage and improve the operations of your business; Total Quality Management in Small Businesses. Growth Through New Products and New Customers, determine how to best manage the portfolio of new products. Tactical Planning in  Small Businesses, improving organizational processes through Balance Score Card,  driving performance, Aligning Functional strategies and business strategy, Impact of Organizational Behaviour in small businesses, Managing Human Resources, designing reward systems, Measuring Individual performance, Operations Management in Small Business; Manage short-time assets; Techniques to manage and improve the operations of your business; Total Quality Management in Small Businesses. Growth Through New Products and New Customers, determine how to best manage the portfolio of new products.

2. Vasant Desai, Dynamics of Entrepreneurial Development and Management- Himalaya Publishing House

2. Mohanty – Fundamentals of Entrepreneurship, Prentice Hall of India

3. Dr. Vasant Desai (2016), Business Planning and Entrepreneurial Management – Himalaya Publishing House.

·       Written Examinations consists of:

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

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

·       A student should have secured minimum 40% marks in the ESE to pass in that paper.

·       In aggregate for each paper, for internal and end semester put together, at least 40 marks out of 100 must be secured to pass in that paper.

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

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

Models of pricing futures- Cost of Carry model, expected price Theory and Normal Backwardation theory models, Beta Management of Stock portfolios, Interest rate swaps-Pricing and valuation, Arbitrage using Futures on stocks and Indexes, Forward Rate Agreements (FRAs)

Options Contract Specifications, Terminologies, Call Option, Put Option, difference between Futures and Options, Trading of Options, Valuation of Options Contract, Factors Affecting Option Premium, Payoff Charts and Diagrams for Option Contract, Basic Understanding of Option Strategies- strategies such as Straddle, strip, strap and strangle. Spread strategies such as call spread, put spread, butterfly spread, condor spread, iron butterfly and iron condor. Options Valuation - Binominal Model for valuation, Black and Scholes Model, Put call parity model of valuation

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

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

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

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

4. Patrick Boyle, Jesse McDougall (2018). Trading and Pricing Financial Derivatives – A guide to Futures, Options and Swaps. (2^nd Edition)

2. Bhalla V K - Financial Derivatives

3. Neil.C.Schofield, Commodity Derivatives Markets and Applications, Wiley

4. John C Hull (2017). Options, Futures, and Other Derivatives, Global Edition.

·       Written Examinations consists of:

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

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

·       A student should have secured minimum 40% marks in the ESE to pass in that paper.

·       In aggregate for each paper, for internal and end semester put together, at least 40 marks out of 100 must be secured to pass in that paper. 

To expose students to the concepts of new venture creation process.

Business Plan and Execution, Review Business Plan, VMOSA, The Scope of Entrepreneurship Research, New Venture options – New business, buy an existing venture, franchisee, Lean Start-up, assessing entrepreneurial behaviour, starting a new venture as a corporate entrepreneur,  Steps to develop startup’s corporate culture, Organizational Development in startups.

Concept Planning, Feasibility Analysis, Planning the launch of venture, Designing the business, SWOT, PESTEL, Formulating strategy,  Industry and market analysis,  Porter’s five forces, potential strategies to position venture successfully Opportunity creation and recognition, Feasibility Analysis, Risk analysis, Lean start-up strategy, strategies for achieving/sustaining competitive advantage, Tools for identifying resource requirements and building capabilities, Designing the business model for competitive advantage, strategic  partnerships, Resource building.

Business idea, Opportunity Recognition, Product Planning and Development Process, Establishing Evaluation Criteria, Idea Stage, Concept Stage, Product Stage, Test Marketing Stage, Creativity, Innovation and entrepreneurship, Techniques for improving the creative process, Corporate Entrepreneurship, Intrapreneurial leadership characteristics.

Elevator Pitches for make-it-or-break-it meetings, reviewing sample elevator pitches of successful startups, and Practical exercise on How to write an effective elevator pitch? Professional persona pitch: Building your professional persona, Creating a unique and authentic elevator pitch. Perfecting pitch.  How write an official resume for business plan and other communication materials. The resume snapshot should briefly describe the venture, then highlight elements of the entrepreneur's background that support the venture and enhance his/her credibility. Mission Statement and Vision Statement defining process.

Brand Messaging for Early-stage Startups, Developing initial brand strategy, case studies of successful and failed startups. Customer segments, competitors, and community stakeholders might shape communication strategy. Findings must be based on research, with no generalizations or stereotypes. Target Customer Research: Analyzing target customers, how do target customers communicate? What media target customers primarily consume? Who influences target customers? How they communicate (i.e., the language they prefer in writing or speaking). Rationale for selecting target segment(s). How tell a story that resonates with your target audience. Employer Brand Management: attract the right employees, interns. Competing Brands Analysis: Identifying top five competitors, direct or indirect, and conducting in-depth analysis. Evaluating competitors branding communication, what media and messages they use

How startups can leverage the power of social media, how to build a social media plan, how to enhance the ability to connect with stakeholders, Online tools - Adobe Marketing Cloud for Creativity and Design strategy.  Startup Branding Collaterals: Startup branding, preparing start-up collateral package - hands on approach. 

2. Koturu Balaji, Prabha V (2017). Entrepreneurship and Innovation, Himalaya Publishing House

3. Radha, Entrepreneurial Development

2. Mohanty – Fundamentals of Entrepreneurship, Prentice Hall of India

3. Jing Zhou and Christina E. Shalley and Michael A. Hitt (2015). The Oxford Handbook of Creativity, Innovation and Entrepreneurship.

·       Written Examinations consists of:

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

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

·       A student should have secured minimum 40% marks in the ESE to pass in that paper.

·       In aggregate for each paper, for internal and end semester put together, at least 40 marks out of 100 must be secured to pass in that paper. 

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

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

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

Capital structure, sources of finance Margin money, promoter’s contribution, consortium lending and local syndication by banks, Debt Securitization

Technical and Financial Analysis, Social Cost Benefit Analysis and Detailed Project Report

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

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

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

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

4. Vasanth Desai, Project Management, Himalaya Publishing House

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

·       Written Examinations consists of:

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

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

·       A student should have secured minimum 40% marks in the ESE to pass in that paper.

·       In aggregate for each paper, for internal and end semester put together, at least 40 marks out of 100 must be secured to pass in that paper.

To familiarize the students with social entrepreneurship theories,Impact Innovation and sustainability of a social enterprise.

What are the origins of entrepreneurship? Exploring the entrepreneurship theories and the evolution of social entrepreneurship. The need to solve societal problems through entrepreneurship. Why Charity is not always a solution, and the resources at the bottom of the pyramid.

Before exploring with the entrepreneurial mindset, it is important to understand the social cost of the problem at hand. Why does the problem exist in the first place? What is the root cause of the problem and what is currently being done to resolve it? Multiple case studies will be looked with the intent of looking at both current solutions which may be working or falling short. Most importantly it will be important to find out what is working and what is not and why.

Social entrepreneurs look to create change. How do go about doing this? How does a business model look for a social enterprise? Who invests in a social enterprise? How does Corporate Social Responsibility and Government Funding go hand in hand with Social enterprise.

Leadership--What are the characteristics of social entrepreneurs’ leadership? What are the traits of a social entrepreneurship? Are social change and entrepreneurship at odds with each other? Can a social change initiative be run like an efficient enterprise?

How are social entrepreneurs funding their enterprises? How is the enterprise sustaining itself financially? Which tools are available to measure the impact and effectiveness of social enterprises? Social entrepreneurs are innovators who create change. How do they create and spread this innovation and change? Are there any differences between a social enterprise and another enterprise?

2. Systems thinking for social change: David Stroh

3. Mitt Nowshade Kabir (2019). Knowledge – Based Social Entrepreneurship: Understanding Knowledge Economy, Innovation and the Future of Social Entrepreneurship

2. Edited by Alain Fayolle, Professor of Entrepreneurship and Director, Entrepreneurship Research Centre, EMLYON Business School, Ecully, France and Harry Matlay, Global Independent Research, Coventry, UK

3. Madhukar Shukla. Social Entrepreneurship in India: Quarter Idealism and A Pound of Pragmatism. Sage Publications India Pvt Ltd.

·       Written Examinations consists of:

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

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

·       A student should have secured minimum 40% marks in the ESE to pass in that paper.

·       In aggregate for each paper, for internal and end semester put together, at least 40 marks out of 100 must be secured to pass in that paper.

The course is designed to provide advanced auditing standards to ensure due diligence. This course is designed to enable students to analyze, evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments

Engagement acceptance, audit risk and planning, evidence and reporting

International regulatory frameworks for audit and assurance services (International Standards in Auditing and other related standards) - Money laundering – money laundering offences-risk based approach- acceptable guidance- Laws and regulations – ISA 250 – Consideration of laws and regulations in an audit of financial statements

Fundamental principles- Code of Ethics for Professional Accountants – The conceptual framework- current issues surrounding ethics - Fraud and error- ISA 240 (the auditor’s responsibilities relating to fraud in an audit of financial statements) – Auditor’s liability- limiting auditor’s liability- the expectation gap

Quality control (firm-wide) ISQC International Standards on Quality Control 1 – quality control for firms that perform audits and reviews of financial statements and other assurance and related services engagements- Elements of a system of Quality control. Applying ISQC1 proportionately with the nature and size of the firm. Advertising, tendering and obtaining professional work and fees. Professional appointments- Terms of audit engagements

Planning and conducting an audit of historical financial information 1. Planning, materiality and assessing the risk of material misstatement – ISA 300 (Planning an audit of financial statements- ISA 315 (Identifying and assessing the risks of material misstatement through understanding the entity and its environment)- ISA 330 (the auditor’s response to assess the risks) – Audit risk, risk of material misstatement- Business risk approach- ISA 320 (materiality in planning and performing an audit) ISA 520 (Analytical procedures) 2. Evidence and testing considerations- ISA 500 (Audit evidence) ISA 530 (Audit sampling) – ISA 510 (Initial audit engagements- opening balances) ISA 230 (Audit documentation) ISA 550 (related parties) ISA 402 (Audit considerations relating to an entity using a service organization) 3. Audit procedures and obtaining evidence- Matters relating to specific accounting issues- importance of financial reporting standards- audit of deferred tax- audit of inventories- financial instruments- audit of revenue- audit of leases- audit of retirement benefits – ISA 540 (Auditing accounting estimates including fair value accounting estimates and related disclosure) 

Completion, review and reporting 1. Subsequent events and going concern ISA 560, ISA 570 2. Completion and final review – Overall review of financial statements ISA 580 (Written representations) ISA 710 (Comparative information- corresponding figures and comparative financial statements), ISA 720 (Auditors responsibilities relating to other information’s) 3. Auditor’s reports- ISA 700 (Forming an opinion and reporting on financial statements) ISA 701 (Communicating KAM in the independent auditor’s report) ISA 705 (Modifications to the opinion in the independent auditor’s report) ISA 706 (Emphasis of Matter paragraphs and Other Matter paragraphs in the independent auditor’s report) 4. Reports to those charged with governance and management – ISA 260 (Communication with those Charged with Governance) ISA 265 (Communicating deficiencies in internal control to those Charged with Governance)

Professional and ethical developments 2. Other current issues- current developments in auditing standards, business practices, emerging technologies and their impact on the audit.

2. Advanced Audit and Assurance, BPP Publications

3. CA G. Sekar, CA B Saravana Prasath - Advanced Auditing

4. ACCA – P7 Advanced Audir and Assurance (INT): Study Text

2. Knechel, W. R. (2017). Auditing: Assurance & risk (4th ed.). London: Routledge.

3. CA Surbhi Bansal – Auditing and Assurance.

·       Written Examinations consists of:

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

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

·       A student should have secured minimum 40% marks in the ESE to pass in that paper.

·       In aggregate for each paper, for internal and end semester put together, at least 40 marks out of 100 must be secured to pass in that paper. 

To apply the knowledge strategic management accounting techniques different business contexts

Introduction to strategic management accounting, Performance management and control of the Organization, Changes in business structure and management accounting, Effect of Information Technology (IT) on strategic management accounting, Other environmental and ethical issues

Changing business environment, Impact of external factors on strategy and performance

Performance management information systems, Sources of management information, Recording and processing methods, Management reports, Marginal Costing, Absorption Costing and Overheads.

Performance hierarchy, Strategic performance measures in private sector, Divisional performance and transfer pricing issues Strategic performance measures in not-for profit organizations, Non- financial performance indicators, The role of quality in management information, and performance measurement systems, Performance measurement and strategic human resource management issue, Performance measurement and the reward systems, Other behavioral aspects of performance Measurement 

Alternative views of performance measurement and management, Strategic performance issues in complex business structures, Predicting and preventing corporate failure.

Current developments in management accounting techniques, Current issues and trends in performance management Quantitative techniques- Simulation, Transportation and Assignment.

2. ACCA – P5 Advanced Performance Management (INT): Study Text

3. A. N Sarma (2019). Performance Management Systems. Himalaya Publishing House

2. Davinder Sharma (2014). Performance Appraisal and Management. Himalaya Publishing House

·       Written Examinations consists of:

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

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

·       A student should have secured minimum 40% marks in the ESE to pass in that paper.

·       In aggregate for each paper, for internal and end semester put together, at least 40 marks out of 100 must be secured to pass in that paper. 

This course introduces students to concepts, practices and theories of international business. Provide an overview of international trade environment. The course explains the challenge of doing business in the face of different political, economic, social, technological and legal environmental factors. It will provide insights into theories explaining reasons for international trade, globalization, trade and culture, trade promotion and restriction tools adopted by governments of different countries, drivers of international trade. International capital markets, FDI promotion and restriction by host and home countries and market entry strategies

Evolution of international business, nature of international business, need & importance of International Business, stages of internationalization, (EPRG) approaches to international business, INTERNATIONAL TRADE THEORIES– Mercantilism, Absolute Advantage, Comparative Advantage, Factor Endowment, Competitive Advantage. Tariff and non-tariff and barriers. Introduction to Political, Economic, Social-Cultural & technological environment of international business.

Meaning- Definition and Features-Globalization, -Advantages and Disadvantages, Socio–Cultural, Political &Legal and Economic Implications, Globalization and India. GATT and WTO

International business analysis- modes of entry- exporting (direct and indirect) licensing, franchising, contract, manufacturing, management contracts, turnkey projects, Joint ventures- Mergers and Acquisitions- Foreign direct investment -Comparison of different modes of entry

Levels of regional economic integration. The benefits and drawbacks economic integration.

Integration in Europe, Americas, Asia, Middle East and Africa. EU, EFTA, LAFTA, NAFTA, ASEAN, SAARC. Foreign Direct Investment

Information required, Sources of information, International marketing information System, International marketing Research.        

Export credits, Method and sources of credit, Methods of payments in International Business, Financing techniques, ECGC, Exim bank and their role

Important trade terms in International Trade: [Introduction: CIF, F.O.B, F.O.B Contract with additional services, F.O.B Contract (Buyer contracting with carrier), FAS, EX SHIP & Arrival Contracts, C& F, EX WORKS & EX STORE CONTRACTS, FOR CONTRACTS, SALE OF A CARGO & EX- QUAY Contracts. Export and import procedure, document required and their relevance

Barriers to trade, motives for barriers. Protection of domestic jobs, preservation of national security, response to unfair trade practices, and gaining influence over other nations. Economic motives -protection of young (infant) industries. Protection of national identity. Subsidies, export financing, foreign trade zones, and special government agencies. Tariffs, quotas, embargoes, local content requirements, administrative delays, and currency controls.       

2. International Business Environments, Daniels, Sullivan and Radenbaugh, Pearson’s

2. Warren J. Keegan, Global Marketing Management, Prentice Hall of India  Pvt. Ltd., New Delhi.

3. Hill, C. (2011). International Business:  Text & Cases. New Delhi: Mcgraw Hill.