This course introduces students to broad ethical and professional values which underpin all the other professional skills and behavior. 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.

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.

Students are evaluated for each course on the basis of written examination and continuous internal assessment. 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 – 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 must be secured to pass in that paper. 

This course is 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 P’s 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 behaviour, 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 Research 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

Students are evaluated for each course on the basis of written examination and continuous internal assessment. 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 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.

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.

5. Chris Guillebea. (2012). The $100 Startup

5.Kanth Miriyala and Reethika sunder (2013). Entrepreneur 5 P.M. to 9 A.M . Rupa Publication: India

Students are evaluated for each course on the basis of written examination and continuous internal assessment. 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 – 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 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 Management-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

Students are evaluated for each course on the basis of written examination and continuous internal assessment. 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 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 builds on learners’ knowledge in Financial Accounting—I and II by providing them with an overview of the legal requirements for the presentation of financial statements of companies incorporated under the Companies Act, 2013.  It provides an overview of the corporate practice in maintaining the books as per accounting standards especially in company final accounts, alteration of share capital, redemption of preference shares and debentures, underwriting of shares, and the valuation of goodwill and shares. As a pre-requisite, students must have basic knowledge about the concepts relating to finance and accounts.  

Meaning of financial statements; form and contents of Statement of Profit and Loss and Balance Sheet as per Schedule III to the Companies Act, 2013; general instructions for their preparation along with Notes to Accounts; problems based on Trial Balance and common year-end adjustments/ rectifications

Treatment of taxes deducted at source, advance payment of tax, and provision for taxation

Treatment of interim and final dividend, and corporate dividend tax; meaning of capital and revenue reserves; rules for declaration of dividend out of reserves; simple problems

Computation and treatment of managerial remuneration, including computation of net profit under Section 198 of the Companies Act, 2013

Bonus Shares: meaning; characteristics of bonus shares; circumstances for issue; statutory provisions, including SEBI guidelines; reserves available/ not available for issue of bonus shares; accounting treatment

Equity shares with differential rights, Introduction to accounting for employee stock options, Buyback of equity shares: meaning; advantages; limitations prescribed under the Companies Act, 2013; transfer to Capital Redemption Reserve; accounting treatment; preparation of Balance Sheet after buyback

Redemption of preference shares: statutory provisions; arranging for cash for the purpose of redemption, including fresh issue of shares; transfer to Capital Redemption Reserve; treatment regarding premium on redemption; preparation of Balance Sheet after redemption

Redemption of debentures: liability to create Debenture Redemption Reserve (DRR); investment of DRR; methods of redemption—payment in lumpsum, payment in installments, purchase in open market; simple problems

Meaning; statutory provisions, including relevant SEBI guidelines; types of underwriting; marked and unmarked applications; computation of gross liability, commission, and net liability; entries in the books of the company and the underwriters

Valuation of goodwill:  meaning; circumstances for valuation of goodwill; factors influencing the value of goodwill; methods of valuation—average profit method, super profit method, capitalization of average profit method, capitalization of super profit method, annuity method.

Valuation of shares: meaning; need for valuation; factors affecting valuation; methods of valuation—intrinsic value method, yield method, earning capacity method, fair value of shares Rights issue and valuation of rights issue

2.Anil Kumar, Rajesh Kumar (2020). Corporate Accounting. Mumbai: Himalaya Publishing House /Student Edition

3.M.C. Shukla, T.S. Grewal & S.C. Gupta (2020). Advanced Accountancy. New Delhi: S. Chand & Company Ltd.

4.Mukerjee, Hanif, Modern Accountancy (2020).New Delhi: Tata McGraw Hill.

2.Dr. Maheshwari S.N & Dr.Maheshwari S.K (2020). Advanced Accountancy Vol.1, Vol.-2. New Delhi: Vikas Publishing House Pvt Ltd

3.R.L. Gupta & M. Radhaswamy (2020). Advanced Accountancy. New Delhi: Sultan Chand & Sons.

4.M. A. Arulanandam & K. S. Raman – Advanced Accountancy

Students are evaluated for each course on the basis of written examination and continuous internal assessment. 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 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 to provide students with a basic knowledge of business and commercial laws in India

Object & Definitions: Acquisition, Agreement, Cartel, Commission, Consumer, Enterprise, Price, Prohibition of certain agreements, Abuse of dominant position and Regulation of 

Consumer Protection Act, 1986 - Rights of Consumers; Nature and Scope of Remedies to consumers, Consumer Dispute Redressal Forums 

1.

3.      Relevant Bare Acts

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

End Semester Examination (ESE): 50%

Mid Semester Examination (CIA-2)           :  25%

Continuous Internal Assessments (CIA- 1 & 3):  20%

Attendance  :05%

Total :          100%

·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.

Course Description: 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)

1. The Hindu(thehindu.com)

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)

evaluation, and the assessment events include quizzes, tests, assignments, mid-

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 BCom Professional program.

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 BCom Professional program.

Submit internship report based on the internship experience

The internship would be during the 4th semester and should be approved by Program 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. 

This course aims to provide an understanding on managing costs using costing and cost driver analysis and helps in capital investment decisions in order to acquire the capacity to create value.

Activity based costing (ABC) as the foundation of managing costs – activity-based management (ABM). Impact of just in time (JIT) and quality management– benefits of JIT and total quality management (TQM)-Kaizen, Continuous improvement and cost of quality reporting-Determination of target cost from target prices – components of the value chain – profitability along the value chain – life cycle costing and its implication for market strategies

Incremental cash flows-tax, inflation and other factors – perpetuities-Qualitative issues – sources and integrity of data – role of business intelligence system-origination of proposals creation of capital budgets, go/no-go decisions –Pricing strategies – pricing decisions for maximising profit in imperfect markets- types of pricing strategies- financial consequence of pricing strategies 

Objectives of each responsibility centre – controllable and uncontrollable cost and revenue –
cost variability, attributable cost and revenue and identification of appropriate measures of
performance – use of data analytics and performance management of responsibility centres –
key performance indicators (eg Profitability, liquidity, asset turnover, Return on investment
and economic value)

Benchmarking-non-financial performance indicators –Behavioural and transfer pricing issues
related to management of responsibility centres – internal competition internal trading Cash
transfer pricing for intermediate goods where markets exist and where no markets exist – types
of transfer prices– effective transfer pricing on autonomy and motivation of managers of
responsibility Centre – effect of transfer pricing on responsibility Centre and group profitability

Qualification of risk – use of probabilistic models to interpret the distribution of project
outcomes-Stress testing of projects –upside and downside risks-TARA framework (transfer,
avoid, reduce, accept)– Business risks – use of information system and data in managing risks

Students are evaluated for each course on the basis of written examination and continuous internal assessment. 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 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 extends the learners’ knowledge in Advanced Financial Accounting—I by providing them with an overview of the legal requirements for the presentation of financial statements of Indian companies with respect to various forms of corporate reorganizations and special circumstances, such as profits earned prior to incorporation, internal reconstruction through capital reduction, business combinations, holding companies, and liquidation of companies. As a pre-requisite, students must have sound knowledge about the procedure for preparation of Company Financial Statements

Basis of apportionment; computation of simple/weighted ratios, Problems on computation of  pre- and post-incorporation profits/losses, Accounting treatment of such profits/losses in the books

Meaning of capital reduction; statutory provisions, Problems on accounting for a scheme of internal reconstruction based on capital reduction, including re-organization through surrender of shares, Preparation of Balance Sheet after reconstruction

Introduction; meaning of business combinations; accounting procedure, Computation of purchase consideration, Accounting entries in the books of the acquiree/transferor and acquirer/transferee companies

Meaning of holding subsidiary company; concept of ‘control’ vs. legal ownership; need to prepare consolidated financial statements, Pre-acquisition and post-acquisition profits and reserves; problems on computation of cost of control, minority Interest, and preparation of Consolidated Balance Sheet for a holding company with one subsidiary, Accounting treatment for:  elimination of common transactions/mutual owing; unrealised profit on stock; revaluation of assets and liabilities on acquisition; issue of bonus shares by subsidiary; dividend declared/ proposed by subsidiary

Meaning of liquidation; types of liquidation, Secured creditors (fixed/floating charge); order of payment; computation of liquidator’s remuneration; preferential creditors; pro-rata settlement,

Problems on preparation of Liquidator’s Final Statement of Account; treatment of capital surplus; return of capital to shareholders with different paid-up capitals, Meaning of contributory; ‘B’ List of contributories; simple problems

     2.     Anil Kumar, Rajesh Kumar (2020). Corporate Accounting. Mumbai: Himalaya Publishing House /Student Edition

     3.  M.C. Shukla, T.S. Grewal & S.C. Gupta (2020). Advanced Accountancy. New Delhi: S. Chand & Company Ltd.

4. Mukerjee, Hanif, Modern Accountancy (2020).New Delhi: Tata McGraw Hill.

       2.     Dr. Maheshwari S.N & Dr.Maheshwari S.K (2020). Advanced Accountancy Vol.1, Vol.-2. NewDelhi: Vikas Publishing House Pvt. Ltd

      3.    R.L. Gupta & M. Radhaswamy (2020). Advanced Accountancy. New Delhi: Sultan Chand & Sons.

4.  M. A. Arulanandam & K. S. Raman – Advanced Accountancy

Students are evaluated for each course on the basis of written examination and continuous internal assessment. 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 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

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.

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.

Meaning – Vouching and verification– Audit of Payments – Audit of cash receipts- - Disclosure requirement to the statement of profit and loss-Audit of trading transactions—Cut off arrangement-Audit of ledgers-Outstanding assets- Outstanding Liabilities-Expenses accounts- Income accounts- Analytical Procedures-Audit of Purchases- Audit of sales

Capital and Revenue Expenditure-Reserves- Verification of Assets- Audit of fixed assets-Depreciation  – Audit of Investments – Audit of Current Assets –Trade Receivables Verification of Cash in hand - verification of Bank balance – Bank Reconciliation Statements-- Audit of Miscellaneous expenditure – Audit of liabilities – General consideration – Loans and Borrowings – Provisions – Contingent Liabilities – Events occurring after the Balance Sheet date – Prior period and extraordinary items and changes in accounting policies- Requirements of CARO

Eligibility, Qualifications and disqualifications of an Auditor –Appointment of an Auditor-Rotation of an Auditor-Provisions relating to rotational requirement- 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.

1.     Vikas Oswal (2017). Auditing& Assurance. CCH Learning Curve Series.

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

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

2.Fundamentals of Auditing by Kamal Gupta, Ashok Arora published by Tata McGraw Hill.

Students are evaluated for each course on the basis of written examination and continuous internal assessment. 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 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 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 behavior-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. Gray Dessler, Human Resource Management, 12th edition2011, Dorling Kinderlsely, New Delhi

2. Dr. C.B Gupta Human Resource Management

Students are evaluated for each course on the basis of written examination and continuous internal assessment. 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 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 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, Assessee, 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

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.

2.Vinod.K.Singhania. (2014). Direct Taxes-Law && Practice. Taxman Publication

2. T.N.Manoharan. (2014). Students Handbook on Income Tax Law. Snow White Publication.

Students are evaluated for each course on the basis of written examination and continuous internal assessment. 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 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.

evaluation, and the assessment events include quizzes, tests, assignments, mid-

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.

Course description: This course enables students to discuss the increasingly disruptive contexts in which organizations and their finance teams operate and how these contexts shape the role of finance. The course attempts to study the different roles played by finance in typical organizational settings.

Context in which organizations operate, value creation through planning, forecasting and resource allocation – shaping value creation through performance management and control - value creation through corporate reporting – the role of ethics in the role of finance function.

How data is collected, cleaned and connected by finance – types of analysis to produce insights – how finance communicate to influence key stakeholders – how finance uses a resource allocation and performance management to enable organizations to achieve their objectives – potential impact of technology

Characteristics and dynamics of the fourth industrial revolution – cloud computing – big data analytics – process automation-artificial intelligence-data visualization-block chain - internet of things – mobile – 3-D printing - how finance uses technologies – areas of finance susceptible to automation and why - new areas of finance to focus on - Digital mindsets for finance-ethics of the use of technology

Using data for decision-making-understanding the customer-developing customer value proposition-enhancing operational efficiency – monetizing data-ethics of data usage – assessment of data needs – extraction transformation and loading (ETL) systems– Business intelligence (BI) - Big data analytics – data visualization

Structure of the finance function-Evolution of the shape of finance function – shape of finance function in digital Eire – hierarchical shape of finance function – shared services and outsourcing of finance operations – retained finance – automation and diamond shape of finance function – Finance operations to generate information and Preliminary insights– Financial reporting and financial planning and analysis (FP&A), Taxation, corporate reporting, decision support to produce insight - Business partnering to influence organization to make appropriate decisions – leading the finance team to create the required impact for the organization.

2.The FINTECH Book: The Financial Technology Handbook for Investors, Entrepreneurs and Visionaries by  Susanne Chishti, Janos Barberis

2.    Business Intelligence Guidebook: From Data Integration to Analytics, Rick Sherman, Morgan Kaufmann

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.

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

Students are evaluated for each course on the basis of written examination and continuous internal assessment. 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 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 extends the learners’ knowledge in Advanced Financial Accounting—I by providing them with an overview of the legal requirements for the presentation of financial statements of Indian companies with respect to various forms of corporate reorganizations and special circumstances, such as profits earned prior to incorporation, internal reconstruction through capital reduction, business combinations, holding companies, and liquidation of companies. As a pre-requisite, students must have sound knowledge about the procedure for preparation of Company Financial Statements

Basis of apportionment; computation of simple/weighted ratios, Problems on computation of  pre- and post-incorporation profits/losses, Accounting treatment of such profits/losses in the books

Meaning of capital reduction; statutory provisions, Problems on accounting for a scheme of internal reconstruction based on capital reduction, including re-organisation through surrender of shares, Preparation of Balance Sheet after reconstruction

Introduction; meaning of business combinations; accounting procedure, Computation of purchase consideration, Accounting entries in the books of the acquiree/transferor and acquirer/transferee companies.

Meaning of holding and subsidiary company; concept of ‘control’ vs. legal ownership; need to prepare consolidated financial statements, Pre-acquisition and post-acquisition profits and reserves; problems on computation of cost of control, minority Interest, and preparation of Consolidated Balance Sheet for a holding company with one subsidiary, Accounting treatment for:  elimination of common transactions/mutual owing; unrealised profit on stock; revaluation of assets and liabilities on acquisition; issue of bonus shares by subsidiary; dividend declared/ proposed by subsidiary

Meaning of liquidation; types of liquidation, Secured creditors (fixed/floating charge); order of payment; computation of liquidator’s remuneration; preferential creditors; pro-rata settlement,

Problems on preparation of Liquidator’s Final Statement of Account; treatment of capital surplus; return of capital to shareholders with different paid-up capitals, Meaning of contributory; ‘B’ List of contributories; simple problems

2.Anil Kumar, Rajesh Kumar (2020). Corporate Accounting. Mumbai: Himalaya Publishing House /Student Edition

3.M.C. Shukla, T.S. Grewal & S.C. Gupta (2020). Advanced Accountancy. New Delhi: S. Chand & Company Ltd.

4.Mukerjee, Hanif, Modern Accountancy (2020).New Delhi: Tata McGraw Hill.

2.Dr. Maheshwari S.N & Dr.Maheshwari S.K (2020). Advanced Accountancy Vol.1, Vol.-2. NewDelhi: Vikas Publishing House Pvt.Ltd

3.R.L. Gupta & M. Radhaswamy (2020). Advanced Accountancy. New Delhi: Sultan Chand & Sons.

4.M. A. Arulanandam & K. S. Raman – Advanced Accountancy

Students are evaluated for each course on the basis of written examination and continuous internal assessment. 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 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, Meaning of portfolio Management, Financial and Economic Meaning of investment, Investment objectives, Process of Portfolio Management, Constraints, Investment strategy, investment v/s speculation, Arbitrage, Gambling 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- Yield to maturity and yield to call, 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

Students are evaluated for each course on the basis of written examination and continuous internal assessment. 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 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 provide the students with basic insights into the theory, law, and practice of modern Banking.

Evolution of Modern Banking in India (special reference to the period after 1991); Types of Banks—Commercial Banks, Co-operative Banks, Development Banks, Agricultural Banks, Industrial Banks, Investment Banks, Universal Banks; Indian Banking System—Classification of Banks-National Level specialized financial Institutions-Public Sector Banks (State Bank of India, Nationalized Banks), Private Sector Banks, Foreign Banks, Small Finance Banks, Payment Banks, Regional Rural Banks, NBFCs, Functions of Commercial Banks and NBFCs—Primary Functions, Secondary Functions and Various services, Classification of Banking Activities—Retail Banking, Corporate Banking / Wholesale Banking, Investment Banking,

Liability Products: Deposits, types of deposits, salient features of various deposits including Nonresident Deposits

Asset Products: Loans and Advances-Classification of loans and advances-Loans, Overdrafts, Cash Credits and Bills Purchased & Discounted-Salient features of loan products-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.

Processing of Home Loans, Personal Loans, Consumer Loans, Vehicle Loans, MSME Financing, Trade Financing

RBI as the central bank in India—Overview of the functions and monetary policy, Autonomy of RBI, Relationship with the Government

General Relationship and Special Relationship

Types of customers—Individuals—Joint, Minors, special category of persons like Drunkards, Alien Enemies, Insane etc; Partnership firms (including LLPs), Companies, Association of Persons, Special services to Senior Citizens, Additional requirements to be complied with while opening accounts of TRANSGENDERS

Digital Banking--Home Banking, Net Banking, Mobile Banking, Virtual Banking, ATMs, Biometric Cards, Debit and Credit Cards, Smart Cards, Prepaid Instruments, NEFT, RTGS, NACH ( ECS)-SWIFT, UPI, Bills Payments, E-Money-Electronic Purse- Digital Cash- Wallets, EMV CHIP BASED CARDS W.E.F. 1ST January 2019, Pre-Approved loans through digital media

Asset Classification, Income Recognition, Provisioning, Capital Adequacy Basel Norms-Basel I, II and III, NPAs and steps to reduce the NPAs, Stressed Assets and steps to be taken—overview of Insolvency and Bankruptcy Code, Role of Insolvency professionals

Overview of the Legislations affecting Banking—Banking Regulation Act, RBI Act, PMLA, SEBI, Negotiable Instruments Act, Bankers’ Book Evidence Act, SARFAESI Act, Information Technology Act;

Negotiable Instruments Act-Types of Negotiable Instruments-Characteristics of Negotiable Instruments-Endorsements, Crossing of Cheques; Paying Banker, Collecting Banker-Payment in due course, Garnishee Order, Negligence, Conversion

2. Banking Law and Practice—S.N. Maheshwari and S.K. Maheshwari by Kalyani Publishers

3. Principles and practices of Banking—Indian Institute of Banking and Finance—Macmillan Publishers India Private Limited

4. Banking Laws: R. N. Chaudary, Central Law Publications

5. Banking Theory, Law and Practice: E.Gordon & K.Natarajan, Himalaya Publishing House.

2. Banking Theory, Law and Practice: B S Raman, United Publishers

3. Banking Theory and Practice: Dr.P.N.Reddy.  &Prof.H.R.Appannaiah, Himalaya Publishing House.

4. Banking Law and Practice: P.N.Varshney, Sultan Chand & Sons

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 consist 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 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, and 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

2.   Bhalla V K - Financial Derivative

Students are evaluated for each course on the basis of written examination and continuous internal assessment. 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 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 provide an insight to the students into some areas of Insurance Management with special emphasis on Life Insurance, Health insurance and some parts of non life insurance.

Types of Life Insurance Policies – Term Life Insurance – Whole Life insurance – Endowment Life Insurance – Unit Linked Policies with or without Profit Policies –Customer Evaluation – Policy Evaluation – Cost and Benefit – Group and Pension Insurance Policies – Special features of Group Insurance / Super Annuation Schemes – Group Gratuity Schemes – Super Annuation schemes.

Computation of Premiums and Settlement of claims: Premium defined – Premium Calculation Including Rebates – Mode of Rebates – Large sum assured Rebates – Premium Loading – Rider Premiums – Computation of Benefits – Surrender value – Paid up value – Settlement of claims: Intimation procedure, documents and settlement procedures.

Individual Health and Disability Income Insurance; Adverse Selection and Moral Hazard issues in Health insurance-- Types of Individual Health Insurance Coverage: Hospital (Surgical Insurance, Major Medical Insurance); Disability Income Insurance; Need for Disability Income Insurance: Short Term Versus Long Term Disability Coverage; Overseas Medical Insurance - Floater Plans- Benefit plans- Critical Illness plans-- Health Insurance for the Elderly; Long Term Care Insurance; Employee Benefits: Group, Life and Health Insurance; Group Insurance, Group Health Insurance Plans, Group Disability - Income Insurance. Settlement of claims through Third Party Administrators; Health Insurance Frauds, IRDAI Health Insurance Regulations

Rate Making-- Premium Rating—Premium Loading; Underwriting, Guiding principles of Underwriting – Factors affecting Insurability - Claim Settlement, Reinsurance; Emerging Scenario; Marketing Systems; Distribution Channels: Agents and Brokers; Changes in Distribution System; Government regulation of Insurance; Rationale of Regulation; Function of IRDA, IRDAI Regulations; Issues in Insurance Regulations.

Proposal Forms, Cover Notes, Certificates of Insurance—Endorsements, Moral and Physical Hazards—Spreading or Risks

Fire Insurance: Standard policies – Fire Insurance coverage – Consequential loss (fire) Insurance policies – Declaration policies,Personal Accident Insurance, Health Insurance and Mediclaim policies, Liability Insurance, Burglary Insurance other Miscellaneous Insurances, Rural Insurance covers,Engineering Insurance and its Consequential loss covers, Aviation hull and Aviation liability; Marine Insurance

Understanding Risk: Types of risk – Risk management - Objectives - Risk identification and measurement - Pooling arrangements and diversification of risk- Risk aversion and demand for insurance – By individuals- By corporations- Insurability of risk- contractual provisions- Legal doctrine- - Loss control –Risk retention and reduction decisions

Legal Aspects of Life Assurance - Mortgage of Life Policies – Different kinds of Proofs of Death – Various forms of Evidence of Testate – and Intestate Succession – Presumption of Death – Indemnity & Guarantee – Attachments and Prohibitory Orders – Provisions of Limitation Act as applicable to Insurance Contracts.

Insurance Act 1938 (as amended) & Insurance Regulatory & Development Act. An Overview – Insurance Sector Reforms - The Insurance Regulatory Development Authority of India (IRDAI) Act, 2014 – IRDAI (Investment) Regulations 2016 – IRDAI Guidelines for Insurance Brokers-- Securities and Exchange Board of India (SEBI) Act, 1992 – SEBI Guidelines; Listing of Insurance Company, Foreign Direct Investment in Insurance Industry

Developing insurance services mix - Service product - Service pricing – Promotion – Distribution - Physical evidence – People - Service delivery process - Product/service Life Cycle – New service /product Planning and Development – Understanding power of branding - Brand equity – Insurance salesmanship- Channels of Insurance Intermediaries, Digital Insurance

2.     AmmerNarainAgarwala, Health insurance in India, East End

3.     Insurance Institute of India – IC 45- General Insurance Underwriting

4.     K.C. Mishra and G.E. Thomas, General Insurance - Principles and Practice, Cengage Learning: New Delhi.

5.     George E. Rejda: Principles of Risk Management & Insurance, Pearson: New Delhi.

6.  K.C.Mishra and M.Bakshi, Legal and Regulatory Aspects of Insurance, CENGAGE learning, Delhi.

2.     Black, Jr. Kenneth and Harold Skipper Jr., Life and Health Insurance, Prentice Hall, Inc., England.

3.     Module I, Principles and Practice of General Insurance, The Institute of Chartered Accountants of India: New Delhi.

4.     P.K. Gupta: Insurance & Risk Management, Himalaya Publishing House: Mumbai.

5.     Harsh V. Verma, Services Marketing, Pearson Education: New Delhi.

6.     Course Book: IC-31, Insurance Salesmanship, Insurance Institute of India: Mumbai.

7.     S.M.Jha, Services Marketing, Himalaya Publishing House

8. Insurance Institute of India – IC 27- Health Insurance

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 consist 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 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

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

3.     Bhavesh Patel, Project Management, 2nd edition, Vikas Publishing

5. Donald F. Kuratko, Richard M. Hodgetts. Entrepreneurship, Thompson  South Western, 6th edition

Students are evaluated for each course on the basis of written examination and continuous internal assessment. 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 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 provide an insight to the students into some areas of Bank management with special emphasis on credit management and profitability

Principles of Credit Management- Credit Appraisal- Analysis of Financial performance of borrowers—Analysis of variables in Balance Sheet and Profit and Loss Account—Trend Analysis, Comparative Statement, Common Size Statement, Cash Flow analysis, Scrutinizing Projected financial statements; Ratio Analysis

Creation and Scrutiny of Credit Files of the borrowers; Credit Scores issued by Credit Information Agencies and Bank’s own assessment, Scrutiny of borrower’s credit proposal.

Assessment of Credit needs of borrowers for Term Loans-Cash flow analysis, Debt Service Coverage Ratio, Cash Budget, Bill Financing, and Deferred Payment Guarantees

Assessment of Working Capital needs of borrowers—Feasibility studies-technical and economic;

Credit Rating –Rating and its benefits

Credit Delivery systems—Pre-sanction Visits, Post Sanction Follow-up, Recording of deviation, Documentation, Credit Monitoring

Financing Large Borrowal Accounts—Consortium finance, Multiple Banking Facilities, Syndication of Loans, Infrastructure Financing

Dealing with Defaults, Stressed Assets, Corporate Restructuring, SARFAESI Act, Methods of recovery of various types of loans

Productivity and Profitability of banks, Efficiency of banks (parameters incl NPA Mgmt); DSS, Role of controlling offices and support systems (like Inspection departments, service branches/offices etc)

Prudential Norms-Asset Classification, Income Recognition, Provisioning, Capital Adequacy. Implementation of Basel Committee Recommendations. Effect of NPA on profitability.

Banks Balance Sheet - Components of assets / Liabilities / ALM Implementation -

Gap Analysis - Mechanics, Assumptions, and Limitations - Illustrations of Actual Gap Reports - The Relationship between Gap and Income Statement – Funding; Liquidity - Trading / Managing Liquidity - Contingency Funding - Business Strategies: Shareholder value maximization & EVA- profit planning-measures to improve profitability.

Corporate Office, Zonal Offices, Regional Offices, Branches—Roles and Responsibilities at these levels—Functioning of support systems—Inspection Department (including Vigilance), Training Colleges, International Department (for guiding branches in respect of Forex), Development Departments

Delegation of Powers; Duties, Responsibilities, Power, Authority, Accountability

OD ( Organization Development) strategies in case of Mergers and Acquisitions of Banks

CRM in Banks—Meaning and Definition of CRM-Objectives of CRM in Banks- CRM Development- Data Warehousing and Data Mining-Analytical Datamart-Relationship Marketing-Telemarketing-Call Centers-Feedback Services—Product versus customer centric

Fundamentals of HRM,  HRM In Banks- Structure and functions of HRD, Role of HR professional, Importance of Human capital in Banks

Training and development, attitude and soft skills development, role and impact of training

Career Crafting -- Career path planning and counseling, employee behavior, theories of motivation and their practical implications, role concepts and analysis, self development.,

Performance Management and appraisal systems; Reward / punishment and compensation systems, HRM and Information Technology, information and data management, knowledge management, Welfare Measures

Behavioral Dynamics in Banks; Person - Job Fit, Group Dynamics, Group

Problem Solving and effectiveness, Leadership and Team building, Change Management, Quality Circles in Banks, TQM, Six Sigma and other latest concepts applied in Banks

Knowledge management in Banks; Need for Knowledge Management Officer, Role in the Banks, HRM and Information Technology, Information and Database Management,

2. Commercial Bank Management—Kanhaiya Singh and Vinay Dutta, Book Centre.

3. Human Resource Management—Indian Institute of Banking and Finance

4. Banking Profitability and Performance Management—www.pwc.com

2. Indian Institute of Banking and Finance—Risk Management—Mcmillan education 2016 Edition

3. Bank Management 1st Edition (English, Paperback, C. B. Gupta, T. D. Malhotra, C. Jeevanandam)-Sultan Chand & Sons

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 consist 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 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 introduces the value and process of strategic management to students. The course is designed to explore an organization’s vision, mission, examine principles, techniques and models of organizational analysis, discuss the theory and practice of strategy formulation and implementation such as corporate governance and business ethics for the development of effective strategic leadership

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 VMOST model- Vision, Mission, Goals & Objectives, Strategy and Tactics, Hierarchy of strategy – Corporate, SBU, Functional, Culture and Strategy, Importance of culture in strategy execution.

Concept and Approaches to Strategic Formulation, Types of Strategies, Strategy Activation, Policies, Environmental Scanning, SWOT analysis, Internal and External environmental analysis, Competition Analysis: Porter’s Five Forces Theory, Generic strategies, Competitive Advantage, Value chain analysis, McKinney’s 7s frame work.

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

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

2.     Strategic Management: An Integrated Approach, Charles W.L. Hill and Gareth R. Jones Cengage Publishers, 12e

3.     Hill, Charles W L (2014): International Business, McGraw Hill Publication, 10th Edition

4. Varma, Sumati (2014): International Business, Pearson  

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

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

4.     Daniel and Radebaugh (2010): International Business, Pearson Education, 12^th Edition

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

Students are evaluated for each course on the basis of written examination and continuous internal assessment. 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 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. 

Course description:  To provide students with a framework for analyzing past performance of an entity to provide information that is useful for estimating its future performance.

National regulators – IFRS foundation – IASB – International organization for securities commission (IOSCO) – Standard setting process – Difference between rules-based and principles based regulators – Others such as international integrated reporting Council (IIRC) – Need and scope for corporate governance regulations – different approaches to corporate governance regulations.

Objectives and overall purpose of financial reporting – Qualitative characteristics of financial information – Reporting entity and its boundaries – Recognition (and derecognition) – Measurement basis-presentation and disclosure-concept.

Tangible non-current assets (IAS 16, IAS 40, IAS 105) – Intangible assets (IAS 38) – Impairment (IAS 36).

Statement of cash flows (IAS 7) – Accounting for inventory (IAS 2) – Basics of revenue recognition (IFRS 15) – Leases (IFRS 16) – Provisions, contingent assets and contingent liabilities (IAS 37).

Accounting for taxation (IAS 12) – Structure and contents of financial statements presented under IFRS – Earnings per share (IAS 33).

Computation of financial ratios – Analysis and interpretation of an entity’s financial statements – Limitations of interpretation techniques.

2.CIMA Financial Reporting: Practice and Revision Kit by BPP Learning Media.

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 consist 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 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. 

Basic understanding of Income Tax Compliance, GST and Customs laws of India.

Income Tax returns, Filing Date, Types of Assessments Basics of – Self assessment, Regular assessment, Best Judgment assessment, Re-Assessment. Advance Tax. Basics of Tax deduction at source. Simple problems on Advance tax.

Double taxation, Transfer pricing

Basic overview of Indirect Taxes &GST, Relevant definitions,  Goods and Services Tax (GST) Law as contained in the Central Goods and Services Tax (CGST) Act, 2017 and Integrated Goods and Services Tax (IGST) Act, 2017, Constitutional aspects, GST Council, Goods, Services, Business, Person, Reverse Charge; Composite supply, Works contract; Types of GST.

Levy and collection of CGST and IGST – Application of CGST/IGST law; Concept of supply including composite and mixed supplies, inter-State supply, intra-State, Place of Supply, Time and value of Supply, exemptions; Small Taxable persons; Composition levy. Composition Rules and Conditions.

Classification of Goods and Services; Time and Value of Supply of Goods and Services; Consideration and Valuation Rules; Simple problems on Determination of taxable value of supply.

Input Tax definition; Conditions; Restrictions; Documents; Manner of Availing Input credit; ITC used in exempted and taxable supplies; Input service distributor; Simple problems on computing Net GST liability after credit set off. Accounting entries.

Procedures under GST –Registration, tax invoice, electronic way bill, accounts and records, returns, payment of tax including reverse charge, refund, Filing of returns; Powers of GST officer; Penalties,

Introduction to customs law including Constitutional aspects, Levy of and exemptions from customs duties, Types of customs duties, Import and Export Procedures

2.     Students Guide to Income tax including GST – Vinod K Singhania,

3.     GST (CA Intermediate) – V.S.Datey

4. CGST Act, IGST Act, GST Rules – Source :http://www.cbec.gov.in/htdocs-cbec/gst/index