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

To develop an understanding of technology-enabled Information Systems and their impact on enterprise-wide processes. The course explains about the various types of e-commerce models, cyber security and control systems.

Introduction – The systems concept: Definition – characteristics – elements; Information Systems: Meaning – Components of Information System – Objectives and need for controls in an Information system – Impact of Technology on Controls - Information System activities - Trends in Information Systems

Enterprise Business Processes; Automated Business Processes: Objectives of Business Process Automation – Benefits of BPA – Implementation of BPA; Diagrammatic representation of Business Processes: Introduction to Flowcharts.

Information Technology in business: Marketing Systems – Manufacturing Systems – Human Resource Systems – Accounting Systems- Financial Management Systems

Types of Information System: Transaction Processing Systems - Office Automation Systems - Knowledge System - Decision Support System – Management Information Systems - Data Analytics and Business Intelligence system – Customer Relationship Management - Supply Chain Management - Enterprise Resource Planning – Business Reporting and Fundamentals of XBRL

Introduction to E-Commerce and M-Commerce - E-commerce business model components (including revenue models) – Core Banking - Digital Payment – Basics Mechanism of Blockchain – Pros and Cons. Students presentations on their business ideas

Information Technology Act – Advantages - Computer-related offences - Cybercrime-Introduction - Threats to internet security- Access Control Security– Transaction Control Security

1.      Ramesh Bhel, James A. O’Brien, George Marakas, “Management Information Systems”, 10th Edition, McGraw - Hill Education (India) Private Limited, ISBN-13- 978-9353164652, 2019.

2.      Nidhi Dhawan, “E-Commerce Concepts and Applications”, First Edition, International Book House Pvt. Ltd, ISBN 978-93-81335-16-1,2011.

3.      C.S.V.Murthy, “e-commerce Concepts, Models, Strategies”, 11th edition, Himalaya Publishing House, ISBN-10 9350518767, 2011.

4.      Daniel Drescher, “Blockchain Basics”, First Edition, Apress, eBook ISBN: 978-1-4842-2604-9; Softcover ISBN: ISBN 978-1-4842-2603-2, 2017.

5.   Sanjay Mohapatra, “Business Process Automation”, PHI Learning Private Limited, Delhi, ISBN-978-81-203-3927-9, 23 November 2009.

1.     C.S.V. Murthy, “Management Information Systems Text & Cases”, First Edition, Himalaya Publishing House, ISBN- 81-8318-230-5, 2005.

2.     Paige Baltzan, “Business Driven Information Systems”, 7th Edition, Tata McGraw Hill, ISBN 10: 1260262480; ISBN13: 9781260262483, 2021.

3.     The Institute of Chartered Accountants of India, Paper 7A, “Enterprise Information Systems”, ISBN: 978-81-8441-887-3.

4.     V. Rajaraman, “Introduction to Information Technology”, 3rd Edition, PHI Learning Private Limited, Delhi, ISBN: 978-93-87472-29-7, 2018.

Course Description:  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 Management-Taxman Publications

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

3. 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

·         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. 

Course Description:  Provides a working knowledge of auditing and generally accepted auditing procedures and skills needed to apply them in audit and attestation engagements.

Introduction – Meaning and Definition of Audit – Objectives of Audit – Aspects to be covered in Audit – Basic principles governing an Audit Scope of Audit – Inherent limitations of Audit – Qualities of an Auditor – Auditing and Investigation – Types of Audit – Distinctions between them – Balance Sheet Audit – Advantages of independent audit, Errors and Frauds, Duty of an Auditor in detection of Fraud and Error.

Auditing concepts – Concept of Auditor’s Independence – Concept of materiality – Concept of true and fair, usefulness – Importance – Independence – obligation for audit – Disclosure of Accounting Policies, Audit Evidence and audit procedures to obtain Audit Evidence.

Auditor’s Engagement – Audit Process – Audit techniques – Audit procedure – Audit planning – Audit Program – Audit working papers – Quality control for audit work – Elements of Statistical sampling – Audit Risk. Auditing Strategy and Risk Assessment - Audit Risk, Identification and Assessing the Risk of Material Misstatement.

Concept of internal control – Environment of Internal control – Inherent limitations of inherent control – Accounting and Financial Record – Internal control and management – Internal control and auditor – Review of internal control by the auditor – Testing of internal control – Examination in depth – Relationship between the assessments of Inherent and Control Risks – Communication of weakness in internal control – Internal check – Internal Audit – Standard on Internal Audit

Eligibility, Qualifications and disqualifications of an Auditor – Appointment of an Auditor -Removal of an Auditor - Reappointment of Auditor - Rotation of an Auditor-Provisions relating to Audit committee - Auditor’s Remuneration - Removal of auditors-Ceiling on Number of Audits - Powers/rights of Auditors - Duties of Auditors - Audit Report-Audit of Branch office accounts - Cost Audit-General considerations in company Audit           

2. Meenakumari, S., & Nagarajan, I. (2015). Fundamentals of Auditing. APH Publishing Corporation.

3. Institute of Chartered Accountants of India. (2022). Auditing and Assurance Module 2. https://www.icai.org/post.html?post_id=17768

4. Garg, P. (2020). Auditing and Assurance (6^th Edition). Taxmann Publications.

5. Sekar, G., & Prasath, B. S. (2020). Auditing and Assurance (18^th Edition). Commercial Law Publishers (Iaundia) Pvt. Ltd.

2. Oswal, V. (2018). Auditing and Assurance (13^th Edition). CCH Wolter Kluwer

3. Bansal, S. (2019). Auditing and Assurance (24^th Edition). Bestword Publication.

4. Garg, P. (2020). Advanced Auditing and Professional Ethics (6^th Edition). Taxmann Publications.

5. Institute of Company Secretaries of India. (2020). Fundamentals of Accounting and Auditing.    https://www.icsi.edu/media/webmodules/publications/FULL%20FAA%20PDF.pdf

·         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. 

Course Description: To introduce students to concepts and principles underlining the preparation of Financial Information.

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

Tangible noncurrent assets – distinction between capital and revenue items – depreciation computation – revaluation - intangible assets - impairment test relating to goodwill – accounting for research and development

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

Green Accounting, Carbon Accounting, HR Accounting, Inflation Accounting, Forensic Accounting

2. Sekar, G & Prasath (2020) B. S “Students’ Guide on Financial Reporting”, (16^th Ed.). Padhuka’s, ISBN-13:978-9390303045.

3. Kumar, M.P,V & Sivaramakrishnan, P (2019). “First Lessons in Financial Reporting” (3rd Ed.) Snow White, ISBN-13:978-9350393765.

4. Tulsian P.C & Tulsian, B (2014) “Financial Reporting”, (Revised Ed.), S. Chand, ISBN-13:978-8121941709.

5. Collins, B., & McKeith, J (2009). “Financial Accounting and Reporting”, (2^nd Ed). McGraw-Hill, ISBN-13:978-0077114527

2. Gupta, M ., Kaur, H & Gupta, R (2020) “Financial Reporting and Analyis”, (2^nd Ed). JSR, ISBN-13:978-9387684744.

3. Dhamija, S (2020) “Financial Reporting and Analysis”, Sultan Chand, ISBN-13:978-9351611806. 

·         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 objective of this course is to develop an understanding on the preliminary aspects of Company Law and to appreciate the relevance of Corporate Law to Individuals and Businesses.

Definition and meaning of a Company, Characteristics or features of a company, Principle of separate legal entity, Lifting of Corporate Veil, Important Definitions of Companies Act 2013.

Kinds of Companies – Private & Public Company, One Person Company, Small company, Dormant Company, Holding & Subsidiary Company, Section 8 Company Foreign Company, Government Company & Body Corporate

Promotion & Formation of a Company, Steps for Incorporation with relevant forms applicable for incorporation. Memorandum & Articles of Association – Contents of memorandum, Alteration of Memorandum & Articles (all clauses of Memorandum), Doctrine of Ultra Vires, Doctrine of Indoor Management & Doctrine of Constructive Notice.

Definition of Prospectus, Public offer & Private Placement, Abridged Prospectus, Deemed Prospectus, Shelf Prospectus & Information memorandum, Red Herring Prospectus, Criminal & Liability for Mis-statements in Prospectus and Punishment for fraud (Section 447)

Kinds of Share Capital, Voting Rights of shareholders, Issue of Sweat Equity Shares, buy-back of shares, Share Certificate, Depository System, Rights Issue, Bonus Issue, Stock, Share Warrant.

Definition of Member, Distinction between member & Shareholder, How to become member of company (modes of membership), Rights of a Member, Registration of a Charge, All provisions relating to Charge of Assets, Crystallization of a floating charge, Meaning of Debenture, Features of Debentures, Distinction between shares & Debentures, Debenture Trust & its relevant provisions

Requisites of a Valid Meeting, Power or authority to call a General Meeting, Notice of Meeting, Ordinary & Special business, Quorum of General Meeting, Proxies, Representative, Manner of voting at General Meeting, Resolutions requiring special notice, Minutes of General Meeting, Postal Ballot, Circulation of members resolutions, AGM & EGM provisions.

Register of Members, Annual Returns (with form numbers), place of keeping & inspection of registers, returns etc, National Company Law Tribunal

1.     Jain, V.K., & Sharma, S.S. (2020). “Business Laws” (3^rd Ed). Taxmann’s, ISBN-13: 978-9389921038. 

2.     Tulsian P.C., & Tulsian B. (2020) “Business Law” (4^th Ed). McGraw Hill Education, ISBN 10-9789353163150.

3.     Kapoor, N.D. (2020) “Elements of Company Law”(4^th Ed). Sultan Chand and Sons, ISBN-10 9389174570.

4.     Companies Act, 2013 Bare Act-http://www.mca.gov.in/MinistryV2/homepage.html

Study Material of Institute of Chartered Accounts of India- https://www.icai.org/post.html?post_id=15790

1.     Bhandari, M.(2019) “Corporate & Other Laws” (23^rd Ed). Bestword Publications, ISBN-10 9385075861.

2.     Singh, A.(2020) “Company Law” (17^th Ed). Eastern Book Company, ISBN: 9789387487239,9789388206518. 

3.     Study Material of Institute of Companies Secretaries of India-https://www.icsi.edu/home/

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

·         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. 

This course aims to provide conceptual understanding of Management Accounting techniques and practices for business analysis and decision making. 

Definition, Nature, Scope, Difference between cost accounting and management accounting, cost control, cost reduction, cost management.

Relevant cost analysis, Concept of opportunity costs, Cost Volume Profit (CVP) analysis, Breakeven point, Margin of safety, Contribution to sales ratio, Profit volume graphs, Profit target, Pricing decisions, Price strategies, Make or buy and other short-term decisions, limiting factor, limiting factor analysis for multi-product company, Application of incremental/differential cost techniques in managerial decisions.

Budgeting for planning and control, Budget Manual, Budget Ratio, Budget Variances, Budget Committee, Principal budget factors. Preparation of various types of budgets – Flexible Budgets, Functional budgets for operating and non-operating functions, Cash Budgets, Capital Expenditure Budgets, and Master Budgets. Zero base budgeting, Performance budgeting (Conceptual).

Principles of standard costing, Preparation of standards for the variable elements of cost - Material, Labour, Variable overheads, Variances - Materials - total, price, usage, mix and yield, Labour - total, rate, efficiency, mix and yield, Variable overheads - total, expenditure and efficiency, Sales – Total, Price and Volume, Behavioural Aspects of Standard Costing.

Introduction, characteristics of service sector, collection of costing data in service sector, costing method used in service sector, Pricing by service sector (Problems)

Activity Based Costing (ABC), Target costing, Life cycle costing in manufacturing and service industries, Throughput accounting, Throughput accounting ratio (TPAR), Shut down and divestment, Transfer Pricing.

2.     M N Arora, “A Text Book of Cost & Management Accounting”, 12^th Edition, Himalaya Publication, 2016.

3.     Pandey IM, “Management Accounting”, 3^rd Revised Edition, Vikas Publication, 2018.

4.     Sharma and Shashi. K Gupta, “Cost & Management Accounting”, 14^th Edition, Kalyani Publishers, 2017.

Tushar Tulsian, PC Tulsian, Tulsian’s, “Cost and Management Accounting with quick reference book”, 20^th Edition, McGraw Hill, 2020.

2.     Saxena & Vashist, “Advanced Cost & Management Accounting”, 7^th Revised Edition, Sultan Chand & Sons, 2015.

3. Horngreen & Sundlem “Introduction to Management Accounting” 16^th Edition, Pearson Publications, 2013. 

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

·         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. 

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)

Students are evaluated for each course on the basis of written examination and continuous internal assessments. Each paper carries maximum of 100 marks 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.

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.

Sources of capital to finance new venture, Capital Structure, 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. Stages of Growth, categorization of entrepreneurs & their growth, strategies for growth, and implications of growth for the firm.  Exit Strategies for Entrepreneurs, bankruptcy and succession and harvest- Strategies, Industrial sickness.

2.     Poornima M.Charantimath  Entrepreneurship development and small business enterprises, Pearson Education, 3^rd Edition. ISBN: 978-93-530-6626-0, 2019.

3.     Dr. C.B. Gupta & Dr. N.P.Srinivasan, “Entrepreneurial Development”, Revised Edition, Sultan Chand & Sons, ISBN: 81-8054-979-8, 2013.

4.     Vasant Desai, “The dynamics of entrepreneurial development and management planning for future sustainable growth” 6^th Revised Edition, Himalaya Publication House, ISBN: 978-93-5299-133-4, 2018.

Robert D.Hisrich, Michael P. Peters and Dean A. Shephered: “Entrepreneurship”, 10^th Edition, McGraw Hill, ISBN: 978-0-07-811284-3, 2017.

2.     Satish Taneja, “Entrepreneur Development ", New Venture Creation, 2^nd Edition,Galgotia Publishing, ISBN: 9788185989594,2011.

3.     Bhargava, A, “Everyday entrepreneurs: The Harbingers of Prosperity and creators of jobs”, S.Chand & Company Ltd, ISBN-13 : 978-8125910817,2001.

Allen, K. R. “Launching New Ventures: An Entrepreneurial Approach”, 6^th Edition, Cengage Learning Publishing,ISBN-13: 978-0538481793,2011

Course Description:  This course provides the knowledge base for understanding behaviour within organizations. Students will be exposed to broad areas in OB theories, concepts, models and Practices through this course. The subject equips students with tools to effectively manage individuals and groups within organizations by understanding motivational factors, creative problem-solving techniques, conflict management strategies, and how to cope up with organizational culture, change and stress in the dynamic world.

Organizational Behaviour - Definition - Fundamental concepts of OB, Basic OB model, Disciplines that contribute to the field of OB, Role of OB in management of business, OB skills needed by managers, Organizational Diversity, Organizational Behavior in a Global Context, Different models of Organizational Behaviour i.e. autocratic, custodial, supportive, collegial

Personality & Attitudes - Meaning of personality - Development of personality - Individual Differences - Understanding and Appreciating Differences, Meaning of Attitude, Job Attitude, Nature and dimensions of attitude - Employee Engagement, Job Satisfaction – Organizational Commitment.

Perception Process - Nature & Importance - Perceptual Selectivity - Perceptual Organization - Social Perception - Attribution, Halo Effect, Stereotyping

 Motives - Characteristics - Classification of motives - Primary Motives - Secondary motives. Ethical Behavior, Morale - Morale Indicators. Motivation – Definition, Sources of Motivation, Importance of Organizational Motivation, Relationship between Organizational Behaviour and Motivation, Theoretical Framework ie., theories of Motivation – Early theories of motivation and Contemporary Theories of Motivation.  

Stress Management - Concept of stress - Sources of stress - Effects of stress on humans - Management of Stress. Emotional Intelligence in the workplace, Role of Emotional Intelligence in managing stress among employees at workplace. 

Organizational Development, Organizational Climate, Organizational Culture - Organizational Politics - Management of Change - Introduction of change in the organization -Resistance to change – Organizational Learning

Groups and Teams – Difference between Groups and Teams, Groups - Formal Groups and Informal Groups. Teams - Importance of teams - Formation of teams – Managing Team Conflict, Importance of Communication for Teams, Transactional Analysis for Team Building, Virtual Teams, International diversity and Interpersonal skills in Teams

2.      K.Aswathappa, “Organisational Behavior”, 13^th Edition, Himalaya Publishing House, ISBN-13 : 978-1259097430, 2018.

3.      P. Subba Rao, “Organisational Behaviour” 13^th Edition, Himalaya Publishing House, ISBN-13: 978-9352730926, 2017.

4.    Dr.S.S.Khanka, “Organisation Behaviour” (Text and Cases). 1^st Edition, S.Chand Publication, 2009.

2.      Fred Luthans “Organizational Behavior”, 11^th Edition, Mass, Boston: McGraw-Hill/Irwin, 2008.

3.      Singh,Kavita, “ Organizational Behaviour”,  Text & cases 3^rd Edition, Vikas Publishing House , New Delhi, 2015.

4.      Prasad LM, “Organizational Behaviour”, 5^th Edition, Sultan Chand & sons Publishers, New Delhi, 2014. 

·         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 students will develop knowledge in computing total income & tax liability of an individual assesse. Students will gain a working knowledge regarding computation of taxable income and tax liability pertaining to individuals / firms. The course will provide thorough knowledge of laws and practices of taxes. They shall understand the statutory compliance.  The students will know the applications of provisions of Tax related Act. To give students an overview of direct taxation system (Income Tax Act) prevalent in India, its applicability.

Introduction to The Income Tax Act, 1961. Definitions: Person, Assesse, Assessment year, Previous year, Exceptions to previous year, Rates of Tax.   

Residential Status of Individuals, Exempted Incomes applicable to individuals - Agricultural Income: Definition, Concept of Aggregation, Rules on classification of Agricultural and non-agricultural income, residential status of other category persons

 Scope of chargeability, All Allowances, perquisites, Gratuity, Commuted pension, Leave salary, Compensations, Leave Travel Concession, deductions, Problems covering all the aspects, All perquisites.

Scope of Chargeability, Deemed owner, Let Out Properties, Self-Occupied Properties; Deemed to be let out, Co-ownership. Deductions, Deductions not allowable, Arrears of rent, Problems on all types of occupations

Scope of Charging section, Allowable and disallowable expenses, Depreciation to include, Conditions, Block of assets, Methods of depreciation, rates, cost (Sec 43(1), WDV, computation etc., Deduction on account of Tea Development, Scientific Research, Preliminary Expense, Deductions based on payments, Method of Accounting, Maintenance of Accounts, Audit of Accounts. Deemed Incomes. Presumptive incomes, Problems on computation of income from business or profession of an individual.

Scope of chargeability, Capital Asset, Transfer, Transactions not regarded as transfer, consideration, Cost/Indexed cost of acquisition, Exemptions, Problems on computation of capital gains including tax on capital gains

Income from Other sources & Gross Total Income: Scope of chargeability, Dividends, Interest, Amounts not deductible, Problems on computation of income from other sources.

Clubbing of Incomes, Set off of losses, Carry forward of Losses, Computation of Gross Total Income, Deductions under Chapter VI-A (applicable to Individuals only), Computation of Total income with all heads of income and tax liability.

Filing of different types of income and Interest and fee for default in furnishing return of income, Permanent Number, Quoting of Aadhar Number, Person authorized to verify return of income

2.      Dr. Vinod K Singhania & Dr. Monica Singhania, “Income Tax”, 63^rd Edition, Taxmann Publications Pvt Ltd, ISBN-13: 978-9390128457, 2020.

3.      Dr H C Mehrotra, “Income Tax Law & Accounts”, 61^st Edition, Sahitya Bhawan Publications, 2020.

4.      Prasad.B, “Direct Taxes-Law & Practice”, Wishwa Prakashana.

5.   N.Manoharan “Taxation”, SnowWhite Publication, ISBN: 9789350393468, 9350393468, 2019.

 1.     V. Balachandran, “Indirect Taxes”, Sultan Chand Sons, ISBN: 978-8180549663, 2014.

2.      V.S.Datey, “Indirect Taxes- Law and Practice” 14^th Edition, Taxmann Publications Pvt Ltd. ISBN:9789390128297, 2020.

3.    V P Gaur & D B Narang, “Income Tax Law and Practice”, Kalyani Publishers ISBN: 9788194675006, 2020.

·         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 helps the students to gain solid understanding of basic concepts of marketing and the need & techniques of marketing

Nature and scope of marketing- Importance of marketing as a business function -Marketing concepts, Selling V/S marketing - Marketing Environment – Marketing department - Marketing outsourcing 7 P’s of marketing - Meaning of Market: Various types of markets and their characteristics. Concept of market segmentation and its Importance - bases for market segmentation. Target marketing and positioning-types of positioning

Concept of product - consumer and Industrial goods -product planning and development packaging - role and functions - Brand name and Trademark - after sale service - product life cycle concept - product differentiation. Importance of price in the marketing mix, factor affecting price of a product / service - Concept and role - types of distribution channels - Factors affecting choice of a distribution channel - Retail Marketing-types.       

Promotion: Methods of promotion - optimum promotion mix, Social Marketing, Social Media Marketing & It’s effectiveness - Salesman - Qualities of successful salesman - functions of a salesman - selling process. Meaning - importance of advertising -advertising media - ethics of good advertising. Define Publicity, Best practices, Types of Publicity, Publicity Techniques.

Meaning and importance, customer value and satisfaction, meaning and methods, retaining customers - customer profitability-customer relation management. Nature, scope & significance of consumer behavior - factors affecting consumer behavior, customer loyalty, life styles, consumer insights.

Meaning - Steps involved in marketing research- areas of marketing research. Marketing Information System (MIS): Need, Importance - Elements of good MIS - components of MIS, Experiential Marketing, Postmodern Marketing, Big data Analytics and its use in Marketing process, Marketing sustainability and ethics. 

1.      Kotler, P (2016) “Marketing Management” (15^th Ed) Pearson, ISBN: 978-93-325-5718-5e.

2.      Gupta, C.B., & Nair, R (2020) “Marketing Management” (19^th Ed), Sultan Chand & Sons, ISBN: 9351611213, 978-93-5161-121-9.

3.      Chandrasekar, K. S (2019) “Marketing Management-Text, Cases and Applications”, (2^nd Ed) Vijay Nicole, McGraw Hill Education.

4.      Saxena, R (2019) “Marketing Management” (6^th Ed), McGraw-Hill, ISBN-13: 978-9389538335.

5.      Etzel, M., Walker, B. J & Stanton, W. (2017) “Marketing”, McGraw Hill Publisher, (14^th Ed).

6.    Sherlekar, S.A., & Krishnamoorthy, R (2017) “Marketing Management Text and Cases”, (14^th Ed), Himalaya Publishing

2.      Kotler, P & Keller,  K. L (2015) “Marketing Management” Global Edition, (15^th Ed) Pearson.

3.      Chandrashekar, K. S (2013) “Marketing Management: Text and Cases”, McGraw Hill Publication. 

4.      Kotler, P & Keller, K. L, (2012) “Marketing Management - A South Asian Perspective”, Pearson. 

5.      Neelamegham, S (2012) “Marketing in India: Text and Cases” (4th Ed), Vikas Publishing House. 

6.      Masterson, Rosalind & Pickton, D. (2010) “Marketing: An Introduction”, (2^nd Ed), Sage Publications, ISBN 0857023462, 9780857023469.

7.    Pillai, RSN & Bagavathi (2010) “Marketing Management” S. Chand & Company, ISBN: 81-219-3244-0.

·         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

This course is designed to enable students to acquire the ability to analyze, interpret and apply the provisions of the company and other selected economic laws in practical situations.

Directors - appointment, reappointment qualifications and disqualifications, remuneration, vacation of office, retirement, resignation and removal, loans to directors, powers and duties, office or place of profit role of directors, contract in which directors are interested. Managing and whole-time directors and manager.

Company secretary – appointment role and responsibilities, company secretary as principal officer, Meetings of directors and committees-frequency, convening and proceeding of board/ committee meetings, video conferencing of board/ committees resolution by Circulation. Meetings of Board, Quorum for Meeting.                                                                  

Law relating to majority powers and minority rights. Shareholder remedies- actions by shareholders, statutory remedies, prevention oppression and mismanagement.

Secretarial Practice of Drafting of Minutes of Board meeting, General Meeting, Drafting of Notice of Board Meeting & General Meeting, Drafting resolutions of General Meeting & Board Meeting.

Conduct of inspection and inquiry, Report on inspection, Search and seizure, investigation into affairs of company, Establishment of serious fraud investigation office, Appointment of inspectors, Powers and procedures of inspectors, Protection of employees during investigation, investigation of foreign companies.

Power to compromise, make Arrangement with creditors or members, Powers of tribunal, Merger and amalgamation of Companies, Power to acquire shares of dissenting shareholders, Purchase of minority Shareholding, Power of central Government to provide for amalgamation of companies in public interest, fast track mode of merger or amalgamation of certain companies, merger or amalgamation with foreign companies

Introduction, broad structure of FEMA, Definition, Current account & Capital Account Transactions, Regulation and Management of Foreign Exchange, Contraventions and Penalties in brief, miscellaneous provisions.

Introduction to negotiable Instruments, Features of Negotiable Instruments, Promissory Note & its features, Bills of Exchange & its features, Cheque & its features, Difference between cheque & bill of exchange, Maturity of Negotiable Instrument and its calculation, Endorsements & its kinds, Holder & Holder in due course including differences, Privileges of Holder in due course. Types of crossing, bouncing or dishonour of cheques, material alteration, Notice of dishonour, Noting & Protesting.

Definitions, Punishment for the offence of Money Laundering, Attachment, Adjudication and confiscation, Obligation of Banking companies, financial institutions and intermediaries, Appellate Tribunal and special courts, Reciprocal Arrangement for assistance in certain matters, Penalty

Important Definitions, Establishment of the SEBI, Powers and functions of SEBI, Board to regulate or prohibit issue of prospectus, offer document or advertisement soliciting money for issue of securities, Collective investment scheme, power to issue directions, Investigation, cease and desist proceedings, Registration certificate, Prohibition of manipulative and deceptive devices, insider trading and substantial acquisition of securities and control

2.     Kapoor G. K. & Dhamija, S(2019). "Company Law" (22^nd Ed). Taxman, ISBN-10 - 938 - 8983386.

3.     Bhandari, M (2020). "Corporate and Economic laws", (31^st Ed), Bestword’s Publication.

Taxman, “Benami Black Money & Money Laundering Laws”, Taxman Publication, ISBN-10 - 938 – 9921716, 2020.

2.     “Bare Act, FEMA Act, 1999 along with allied rules & Regulations & Order with latest amendments”, Professional Books, ISBN-13 - 978-9352471102, 2015.

3.     Garg, P (2020). “Taxman’s Corporate & Economic Laws”, (4^th Ed), Taxman, ISBN-10 – 9389546656.

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

·         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, environmental and social reporting, convergence between national and, international reporting standards, current reporting issues.

Financial Instruments, Financial Assets and Liabilities - Accounting, Classification, Recognition and Measurement.

Standards on financial performance of the entities (IFRS 15: Revenue from contracts with customers, IFRS 16: Leases, IAS 19: Employee benefits, IFRS 2: Share based payments, IAS 20: Accounting for government grants and disclosure of government assistance, IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors, IAS 10: Events after the reporting period and IFRS 13: Fair value measurements).

Introduction to consolidated financial statements, Separate financial statements, Accounting for subsidiaries, joint arrangements, Investment in Associates and Joint ventures, disclosure) Financial reporting in specialised, not-for-profit and public sector entities, entity reconstructions

Analysis and interpretation of financial information and measurement of performance and Integrated reporting.

2.       CA Ravi Kanth Miriyala, CA Sunitanjani Miriyala, “Taxmann’s Financial Reporting made easy”, 5th Edition, Taxmann, ISBN-13:978-9356224384, 2022

M P Vijay Kumar & Prasad Sivaramakrishnan, “First Lessons in Financial Reporting”, June 2022 Edition, Snow White, ISBN-13:978-9390740888, 2021

2.     CA Parveen Sharma, CA Kapileshwar Bhalla, “Taxmann’s Financial Reporting”, 4th Edition, Taxmann, ISBN-13: 978-8194924616, 2020

CA (Dr.) P.C Tulsian & CA Bharat Tulsian, “Financial Reporting”, Revised edition, S. Chand, ISBN-13:978-8121941709, 2014

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

·         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. 

Course Description: 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.

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

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

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)

The students are provided with a coursepack which is a compilation of edited excerpts from various publicly available essays/ materials assembled from online sources (with citations) for the limited purpose of academic engagement/ classroom discussions. Students are recommended to supplement these readings with other relevant materials on the topics covered.

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)

This paper carries maximum of 100 marks.  It is a submission and non-semester paper and is evaluated as follows:

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

Course Description:  Provides working knowledge of auditing and inspection of accounts books of companies, firms etc.  It also includes legal provisions in this connection as per the Companies Act in India

Audit of Sole Proprietors - Audit of Partnership Firms - Audit of trading Companies - Audit of Manufacturing Companies - Audit of Cinema Hall - Audit of Leasing and Hire Purchase Company - Audit of Hotel - Audit of Hospital - Audit of Library - Audit of Co-operative Consumer Store - Audit of Club - Audit of Charitable Institution - Audit of Educational Institution - Audit of Public Enterprises - Audit of Government Companies - Audit of Local bodies. Audit of Banks - Audit of Insurance Companies - Audit of NBFCs - Auditing in an ERP environment - Audit of Public Sector Undertaking.

SQC 1, SA 200, SA 220, SA 230, SA 240, SA 300, SA 315, SA 320, SA 330, SA 402, SA 450, SA 500, SA 501, SA 520, SA 700, SA 705

Legal framework of corporate governance and Listing Order Disclosure Requirement regulation 2015, Role of Audit committee, Role of Auditor, Role of Auditor in audit Committee and certification of Compliance of conditions of corporate Governance, Obligation of Director and senior management.

Title – Addressee – Introductory Paragraph – Scope Paragraph – Opinion Paragraph- Date of Report – Place of Signature – Auditors Signature – Types of Audit Report – Unqualified/Clean Opinion – Modified opinion – Qualified opinion – Adverse or negative opinion – Disclaimer of Opinion – Features of a good Report – Features of Qualified Report – Audit Certificates vs. Audit Reports – Explanatory Notes vs. Qualificatory Notes.

Meaning, Objective and scope of Peer review and quality review, Role of peer review board and Quality review board, Applicability and selection of audit firms, Peer Review process and Quality review process.

Concept of Due diligence, Investigation and Forensic Audit, Differentiate between Audit and Investigation, Purpose of due diligence and content of its report, Forensic Audit techniques and content of its report.

1.ICAI study material

2.Vikas Oswal. Advanced Auditing and Professional Ethics.  Wolters Kluer.

3. S.Sekhar, B.Saravanna Prasath.  Auditing and Assurance. Wolters Kluer.

 1.B. N. Tandon. Auditing, S. Chandra & Co. Ltd., Delhi.

 2.Kamal Gupta, Ashok Arora.  Fundamentals of Auditing. New Delhi: Tata McGraw Hill.

 3.D. P. Jain. Auditing, Delhi: Konark Publishes Pvt. Ltd.

Department of Professional Studies follows a rigorous system of continuous evaluation, and the assessment events include quizzes, tests, assignments, mid-term and end-term exams, individual/group project work, presentations etc.  

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

·         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. 

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

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. Krishnaswamy, 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, & 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

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

·         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.

Course Description: Introduce to students the concepts of strategic management, and sensitize them to ethical norms in their professional functioning along with highlights the need for corporate governance in today’s business world.

Concept of Strategy, Nature, Scope, Process and importance of Strategic Management, Formal Planning and Strategic Intent, Strategic Planning Process, Strategic Management Vs. Operational Management, Ethics in Strategic Management, Concept of Mission and Vision, VMOST Model Constituents of Corporate Mission, Goals, Objectives, Hierarchy of strategy, Corporate, SBU, Functional, Importance of culture in strategy execution

Concept and Approaches to Strategic Formulation, Strategy Formulation framework, Developing Alternative Strategies, Environmental Scanning, SWOT analysis, Internal and External environmental analysis, Competition Analysis: Porter’s Five Forces Theory, Generic strategies, Competitive Advantage, Value chain analysis, Mckinesey’s 7s frame work

Developing Alternative Strategies Stability, Growth, Turnaround, Retrenchment, Diversification, vertical integration, Horizontal integration, Strategic alliance, merger and acquisition, Divestment, Business Portfolio analysis– BCG & GEC matrix, Strategic Choice, Strategy communication and activation, Balance Scorecard. Strategic Implementation: Resource Allocation – budgets - Organization structure – Matching structure and strategy- Behavioural issues – Corporate Culture Strategic evaluation and control- Process - Types of controls

Nature and scope of Ethics, Facts and value, Ethical subjectivism and Relativism, Moral Development, Ethics and Business, Application of Ethical theories in Business, Ethical Issues in Functional areas of Business

Origin and Development of Corporate governance, Theories underlying Corporate Governance Separation of ownership and control, Corporate Governance Mechanism, Emphasis on Corporate governance, Ethics and Governance, Process and Corporate Governance, Models of Corporate Governance

2.     Charles W.L. Hill and Gareth R. Jones “Strategic Management: An Integrated Approach”, 12th Edition, Cengage Publishers, ISBN 13: 978-8131518373

3.     R. Srinivasan “Strategic Management - The Indian Context”, 5th Edition. PHI learning Pvt Ltd, ISBN: 978-81-203-5030-4

4.     S. Prabhakaran, Business Ethics and Corporate Governance, 1st Edition, Excel Books, ISBN 978-81-7446-782-9

5.   Thomas L. Wheelen & J. David Hunger, Strategic Management and Business Policy – Towards Global Sustainability, Pearson Publication ISBN 13: 978-0-13-215322-5

2.     Joshi, Rakesh Mohan (2009). International Business. Oxford University Press.

3.     Rao, P Subba (2014). International Business (4th Edition). Himalaya Publishing House.

4.     Hill, Charles W L (2011). Global Business Today (6th Edition). TMH.

5.     Daniel and Radebaugh (2010). International Business (12^th Edition). Pearson Education.

6.   Cherunilam, Francis. (2011). International Business (5^th Edition). PHI Learning Pvt Ltd.

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

·         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.

Course Description:  This course builds on learners’ knowledge in direct taxation by providing them with an overview of key Indian income-tax provisions for domestic companies, including an introduction to various income-tax assessment proceedings.

Residential status of companies, income chargeable to tax, applicable tax rates for domestic companies - Minimum alternate tax: simple problems for computation of book profit, MAT credit - Additional income-tax on distributed profits, including ‘deemed dividend’ and additional income-tax on buyback of unlisted shares

Change in business ownership: share acquisition, slump sale, Reorganisation of business: amalgamation, demerger, conversion of sole proprietary concern/ partnership firm into company Transfer of assets between holding and wholly-owned subsidiaries

Extant profit-linked exemptions/ deductions under Chapter III and Chapter VI‑A of the Income-tax Act based on nature or location of businesses carried on/ set up by domestic companies

Tax deduction at source on common payments by domestic companies: salary, payments to contractors, commission or brokerage, rent, transfer of certain immovable property, fees for professional or technical services, payments to non-residents/ foreign companies, Liability to pay advance tax, Consequences of failure to deduct or pay

Meaning of tax planning, tax avoidance, and tax evasion; differences, Introduction to General Anti-Avoidance Rule (GAAR), Tax management: meaning

PAN, obligation to file return of income, types of returns, Powers of income-tax authorities (in brief): enforcing attendance, examining on oath, compelling production of books of account and other documents, search and seizure, call for information, survey, inspecting registers of companies, Types of assessments: self-assessment, regular assessment, best judgment assessment, income escaping assessment, Time limits for completion of assessment, rectification of mistake, Appellate authorities (in brief), time limit to file appeals, Revision of orders by commissioner, Settlement of cases (in brief), introduction to settlement commission

2.   G. Shekar Direct Tax Laws for CA Final. Paduka Publications of 2020 edition.

3.   Dr. Girish Ahuja & Dr. Ravi Gupta – Professional Approach to Direct Tax laws. Bharat’s Publications of 2020 edition.

4.   Vinod Gupta Direct tax law and practice. VG learning (publisher) of 2020 edition.

5.  ICAI study material for CA Final. Latest edition of 2020.

2.   Vinod K Singhania. Students’ Guide to Income-tax. Taxmann Publications.

3.  Rajeev Puri. Corporate Tax Planning and Management. Kalyani Publications

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

·         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.

This subject deals with both 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, 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.

1.Chandra Prasanna. (2013). Investment Analysis and Portfolio Management (4 Ed.). Tata McGraw Hill

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

3. M. Ranganathan and R. Madhumathi. (2012). Security Analysis and Portfolio Management (2 Ed.). Pearson.

1.S. Kevin. (2006). Security Analysis and Portfolio Management (3rd Ed.). Prentice Hall

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

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

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

Department of Professional Studies follows a rigorous system of continuous evaluation, and the assessment events include quizzes, tests, assignments, mid-term and end-term exams, individual/group project work, presentations etc.  

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

·         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. 

Course Description:  To familiarize the students with various concepts of cost and create cost consciousness among the students

Introduction to cost management, cost accounting to cost management, Strategic view of cost management

TQM- Basics, stages, principles, control and corrective action, PRAISE- Steps, problems and implementation, PARETO Analysis, Quality costs

Learning curve, Linear Progression, Assignment, Transportation, Simulation

Network analysis, application of PERT & CPM, features of PERT & CPM, PERT & CPM as a project control device, limitations of PERT & CPM, comparison of PERT & CPM as a control device

Lifecycle costing, Target costing, Kaizen, Value analysis & Value engineering, throughput costing, back-flush costing and balanced score card

2.Institute of Cost Accountants of India Material (ICAI)

3.Jain. S.P,Narang, K. L & Simmi Agrawal(2011). Cost Accounting (2 Ed.). New Delhi: Kalayani Publishers.

4.Arora M N. (2012). Methods and techniques of Cost Accounting (4Ed.). Himalaya Publishing House.

5. Institute of Chartered Accountants of India Material (ICAI)

2.Narang, J. (2012). Advanced Cost Accounting. New Delhi: Kalyani Publishing House.

3. Ravi M Kishore. Taxman’s Strategic Cost Management (5^th Edition)

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

·         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 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.

Pricing and valuation - futures and forwards, Forward Rate agreements, Valuation models- Cost of carrying model, expected price model, normal backwardation model, risk management using futures, management of portfolio beta using futures, futures arbitrage, introduction to currencies, commodity and interest rate futures.

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, Options Valuation –Put call parity, Binominal Model for valuation, Black and Scholes Model, Introduction to swaps, functioning of interest rate swaps

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.

1.Redhead Keith. Financial Derivatives: An introduction to futures, forwards, options and swaps

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

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

1.Bhaskar P Vijaya, Mahapatra B. Derivatives simplified: An introduction to risk management.

2. Bhalla V K. Financial Derivatives.

Department of Professional Studies follows a rigorous system of continuous evaluation, and the assessment events include quizzes, tests, assignments, mid-term and end-term exams, individual/group project work, presentations etc.  

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

·         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. 

This subject aims to help the student acquire the fundamentals of corporate accounting to have a general view and to apply it in the industry and business firms. It also teaches the technique of preparing the financial statement. This paper provides comprehensive understanding of corporate accounting practices and presentation of financial statements as per legal requirements in the organizations. It provides an overview of the corporate practice in maintaining the books as per accounting standards especially in company final accounts, alteration of shares, valuation of shares etc.,

Provisions of Companies Act on underwriting of shares, Determine the liability of underwriters where shares are fully underwritten, Accounting for these transactions, Accounting for firm undertaking of shares.

Understand the meaning of buyback of shares, understand the concept of equity shares with differential rights and the procedure for issuing equity shares with differential rights

Understand the meaning of the term reconstruction, Accounting for sub-divide and consolidate shares, conversion of stocks to shares, accounting for adjustments made at the time of internal reconstruction.

Understanding and practical problems on the following Accounting Standards:

• Revenue Recognition
• Leases
• Ind AS 1: Presentation of Financial Statement
• Ind AS 8: Accounting Policies, Change in Accounting Estimates and Error
• Ind AS 103: Business Combinations

Understand the concept and significance of valuation, terminology used in valuation models, implications of valuations of goodwill, computation of future maintainable profit, capital employed and computation of goodwill

Understand concept of Group, Holding Company and subsidiary Company, Apply consolidation procedure for consolidating Financial Statements of subsidiaries with the holding company, Prepare consolidated financial statements. The theory aspect of changes brought by Ind AS compared to AS

1.Dr. D.S.Rawat. “Accounting Standards”, 5^th Edition, Taxmann Publications ISBN-13 : 978-8194924623]

2.CA & Dr. P C Tulsian “Accountancy”, S. Chand Publishing

3.S.P Jain and K.L Narang, “Advanced Accounting”, [ISBN-13: 978-9327252712]

4.Maheshwari S N & CA Sharad, “Advanced Accountancy – Vol. 1”, Eleventh Edition, Vikas Publishing [ISBN-13: 978-9325980679]

5. Shukla, “Advanced Accounts. (Vol-II.)”. New Delhi: S. Chand & Co, Nineteenth Edition [ISBN-13: 978-9325980679]

1.R.L.Gupta, “Advanced Accountancy. (Vol-I.)”, First Edition, Sultan Chand and Sons [ISBN-13: 978-9325980679]

2.Monga, J.R., “Fundamentals of Corporate Accounting” (3 Ed.). New Delhi: Mayur Paper Backs

3.CA G Sekar & CA B Saravana Prasath, “Advanced Accounting” 9^th Edition, Wolters Kluwer India Pvt Ltd [ISBN-13: 978-9386691637]

Department of Professional Studies follows a rigorous system of continuous evaluation, and the assessment events include quizzes, tests, assignments, mid-term and end-term exams, individual/group project work, presentations etc.  

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

·         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. 

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, Concept of project quality, responsibility for quality in projects, quality management at different stages of project, tools and techniques, Quality Management Systems, TQM in projects.

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

1.   Clifford F Gray, Erik W Larson. Project Management-The Managerial Process. Tata Mcgraw-Hill Publishing Co Ltd.

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

1. Jack Meredith, Samuel J. Mantel Jr. Project Management- A Managerial Approach. John Wiley and Sons

2. John M Nicholas. Project Management for Business And Technology. Prentice Hall of India Pvt Ltd.

3.  Bhavesh Patel, Project Management (2nd Ed.), Vikas Publishing.

4. Donald F. Kuratko, Richard M. Hodgetts. Entrepreneurship (6th Ed.). Thompson South Western.

Department of Professional Studies follows a rigorous system of continuous evaluation, and the assessment events include quizzes, tests, assignments, mid-term and end-term exams, individual/group project work, presentations etc.  

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

·         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. 

India has a diversified financial sector in which Banking and Insurance are fast evolving and witnessing a transformational change. Banking comprises nearly 90% of the total financial services sector of the country. Keeping these aspects in mind, this Course on Principles of Insurance and Banking has been designed to train students the basic concepts of Insurance and Banking. It provides a comprehensive view of “Yesterday, Today and Tomorrow of Indian Banking” by covering the financial architecture and the new products and technology that have invaded this sector. In addition to that this course focuses on imparting the knowledge of general principles and practices of both life and non-life insurance. 

Functions of Commercial Banks - Primary Functions, Secondary Functions and Various services, Classification of Banking Activities - Retail Banking, Corporate Banking/Wholesale Banking, Investment Banking, Universal Banking, Digital Banking - Net Banking, Mobile Banking, Virtual Banking, ATMs, Biometric Cards, Debit and Credit Cards, Smart Cards, Prepaid Instruments, NEFT, RTGS, NACH, ECS, AEPS, UPI, Bills Payments, E-Money - Digital Cash-Wallets.

Liability Products: Deposits, Types of Deposits, Salient features of various deposits including Non-resident Deposits, Asset Products: Loans and Advances - Classification of loans and advances - Loans, Overdrafts, Cash Credits and Bills Purchase & Discount - Securities acceptable to the banks and charges created on them (Pledge, Hypothecation, Mortgage) - Terms and conditions for sanctioning a loan. Non fund-based lending - Bank Guarantees and Letters of Credit (Inland and International), Retail Banking products - Consumer Loans, Vehicle Loans, Personal Loans, Home Loans etc, Financing MSMEs - Bank Finance for export import trade, Bancassurance.

Asset Classification, Income Recognition, Provisioning, Capital Adequacy, Basel Norms - I, II and III, Important recommendations of Narasimham Committee I II, NPAs - Overview of Insolvency and Bankruptcy Code, Policy Rates and Reserve Rates and their impact - CRR, SLR, Repo, Reverse Repo, Bank Rate, Base Rate, MCLR.

NMFI - Inclusive Banking (Financial Inclusion) - PMJDY Accounts - Credit Scores and their relevance - Credit Rating and Rating Agencies - National Payment Corporation of India and its functions, Bank’s role in entrepreneurship development, Banking Ombudsman.         

Insurance, Meaning, Evolution and Scope of Insurance - Role and significance of insurance in personal and business activities - Classification of insurance - Principles of life insurance - History of life and general insurance business in India.  Insurance Industry after liberalization -Role of IRDAI.

Principles of contract and its applicability to insurance - Concept of insurable interest - Principles of indemnity, proximate cause, subrogation, contribution and sharing - Re-insurance - objectives - Issues and challenges in Indian Re-insurance.

Salient features of insurance policies - Types and functions of various insurance policies -modalities - Choice of insurance policy - Calculation of premium - The concept of HLV.          

Concept of General insurance - Types of general insurance - Motor insurance, Fire insurance, Medical, Health insurance and Marine insurance.

Department of Professional Studies follows a rigorous system of continuous evaluation, and the assessment events include quizzes, tests, assignments, mid-term and end-term exams, individual/group project work, presentations etc.  

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

·         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.