Syllabus for

Academic Year  (2024)

The objective of this course is to build on existing knowledge base of students in corporate law.

Shareholding - Change in Shareholding of Promoters and Top 10 Shareholders, Maintenance of records in electronic forms, Reports - AGM Report, Directors Report, Financial Statements and Mode of Sending statements, Audit Committee-Appointment and Rotation, Internal Auditor, Directors and KMP - Appointment of Women Director, independent director, small shareholders director, constitution of stakeholders relationship committee, appointment of KMP.

Statutory Books and Registers prescribed under various provisions of the Company Law– Maintenance, Authentication Place of Keeping and Inspection, Filing of various Forms and Returns with the Authorities Procedure and Penalties for Delayed Filing Annual Return –Nature and Significance; Contents; and Certification by Practicing Company

Modes of Acquiring Membership, Rights and Privileges of Members, Register of Members, Transfer and Transmission of Securities, Nomination Law relating to Majority Powers and Minority Rights, Shareholder Remedies – Actions by Shareholders; Statutory Remedies; Personal Actions, Prevention of Oppression and Mis-Management.

Inspection of Documents, Powers of the Inspector, Seizure of Books And Documents, Inspector’s Report, Power of the Registrar of Companies, Investigation into Affairs of the Company, Officer in Default Penalties Compounding of offences

Producer Companies, Concept, Formation, Functioning and Dissolution Limited Liability Partnerships, Concept, Formation, Membership, Functioning and Dissolution

Need, Transparency and monitoring functions, Filing of documents and forms in XBRL.

2. VS Datey:  Guide to Tax and Corporate Laws; Taxmann, 59/32, New Rohtak Road, New Delhi-110 005

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. 

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. 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. 

To provide an in –depth understanding of management tools and techniques used in financial and project management of corporate

Meaning of risk, Types of decision situations, Sources of risk, Cash flows importance, Incremental cash flows, Cash flow projection, Capital rationing, Techniques to management risk, Payback period, Risk-adjusted discount rate, Certainty Equivalent, Sensitivity analysis, Decision Tree analysis, Probability distribution approach

Capital structure and Firm value, Introduction to Capital structure theories, Net income approach, Net operating income approach, Miller Modigliani propositions I and II and Traditional theory

Dividend policy and Firm value, Dividend Models: Walter’s Model, Gordon’s Model, Modigliani and Miller Hypothesis, Corporate Dividend Practices in India

Inventory Management, Purpose of holding inventory, Risk and cost of holding inventories, Objectives of Inventory Management, Tools and Techniques of Inventory Management

Motives of Holding cash, Cash budgeting, Cash collections and disbursement, Options and Strategies for investing and Managing Surplus cash, Cash Management Models, Credit Management, Cost of maintenance of Accounts Receivables, Forecasting the receivables, Terms of Payments, Credit policy, Credit evaluation, Credit granting, Collection policy

Mergers and Acquisitions: Definition, Types, Motives, Merger process. Conceptual Framework of Valuation; Approaches/ Methods of Valuation; and other Approaches to Value Measurement

2.     Prasanna Chandra: Financial Management 2011 - Tata Mcgraw-Hill publishing company

3.     James C.Van Horne: Fundamentals of Financial Management,1986 - Prentice- Hall   India

2. Vasant Desai: Project Management 2011– Himalaya Publishing Company

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. 

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. 

This course will examine the way in which business and society make an assessment of, control and transfer risk. The goal of this course is to engage students in active discovery of risk management principles. This course focuses on the ways in which businesses and society assess, control, and transfer risk. An effective risk management program will reduce losses, and improve financial performance and employee morale.

Concept, Risk and Uncertainty, Sources and Types of Risk, Information Technology Risk, Upside and downside risks, Risk arising from internal and external sources, Risk arising from international operations, Strategic and Operational Risks, Impact of business risk, Identify and assess the impact upon the stakeholders involved in business risk.

Enterprise Risk Management – COSO ERM Frameworks, Risk Register, Risk Strategy – Formulation and features, Risk Management Cycle – Identify Risks, Assess Risk, Quantification, Risk mapping, Risk response, Implement and Allocate resources, Risk Management Roles and Responsibilities, Monitoring of Controls, Risk reporting, Gross Risk and Net Risk, Review, Evaluating Risks Management Strategy, ISO 31000 Risk Management Checklist.

Meaning of Strategy, Levels of Strategy, Strategic Planning Process – Risk of Formal Planning, Emergent Strategies, Logical Incrementalism, Approaches to Strategic Planning - Traditional approach, Market-led approach, Resource-based approach, Key Risks, Strategic Analysis and choice – Product Market Strategy, Ansoff matrix and risks, Acquisition and its risks, Competitive Strategy – Cost Leadership, Differentiation, Focus Strategy and its risks, Joint methods of expansion and its risks, Stress testing, Scenario Planning, Game theoretical approaches to strategic planning. Reputational Risk - Societal, Environmental and Ethical considerations, Management of Reputational Risk.  

Evaluation of risk associated with governance, Risk Management Function, Independent Assessment of the Risk Governance Framework, Risk Management disclosures in India, Descriptive and evaluation of framework for board level consideration of risk, OECD Guidelines for corporate governance, Internal Controls and Risk Management, COSO model of internal controls.

Understanding Credit Risk, Components of Credit Risk, Measurement of credit risk in Banking Transactions and Factors affecting Credit Risk, Types of Credit Facilities, Classification of Assets, Evaluating and Managing credit risk, Quantitative and Qualitative techniques of Credit Risk Management, Credit Scoring Methods.

2. John J Hampton, ‘Fundamentals of Enterprise Risk Management: How Top Companies Assess Risk, Manage Exposure, and Seize Opportunity’ 

3. John Fraser, Betty J Simkins, ‘Enterprise Risk Management’

2. Fundamental of Risk Management, Paul Hopkins, KoganPage

3. Study Text of CA Final Course – Risk 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. 

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 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.

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. 

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

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

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.

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.

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).

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).

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).

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.

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.

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

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.

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.

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.

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.

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,

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

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

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 subject deals with Corporate Valuation, Mergers and Acquisitions. Students are taught the concepts of corporate valuation, corporate restructuring, shareholder value creation and financial engineering. Approaches to Value Based Management and different forms of corporate restructuring are discussed. Students are also trained to value Mergers and Acquisitions.

Introduction, Constituents, Financial planning, Capital allocation and Corporate strategy

Introduction, Constituents, Financial planning, Capital allocation and Corporate strategy

Introduction, Approaches - Adjusted Book Value Approach, Stock and Debt Approach, Comparable Companies Approach, Discounted Cash Flow Approach - Concept of Free Cash Flow to the Firm, Two and Three Stage Valuation Models, Valuation of Physical Assets, Valuation of Intangible Assets

Introduction, Approaches - Adjusted Book Value Approach, Stock and Debt Approach, Comparable Companies Approach, Discounted Cash Flow Approach - Concept of Free Cash Flow to the Firm, Two and Three Stage Valuation Models, Valuation of Physical Assets, Valuation of Intangible Assets

Shareholder value creation - Traditional and modern approaches, Value drivers, Approaches to Value Based Management - Marakon Approach, Alcar Approach, Mc Kinsey Approach, Economic Value Added Approach, BCG HOLT Approach, Metrics for Measurement of Performance, Executive Compensation and Value Creation, Employee Stock Option Plans

Shareholder value creation - Traditional and modern approaches, Value drivers, Approaches to Value Based Management - Marakon Approach, Alcar Approach, Mc Kinsey Approach, Economic Value Added Approach, BCG HOLT Approach, Metrics for Measurement of Performance, Executive Compensation and Value Creation, Employee Stock Option Plans

Introduction, Forms of corporate restructuring - Spin off, Split off, Split up, Leveraged Buyout, Divestiture and other forms of corporate restructuring

Introduction, Forms of corporate restructuring - Spin off, Split off, Split up, Leveraged Buyout, Divestiture and other forms of corporate restructuring

Mechanics of Merger - Legal, Accounting and Tax, Valuation of Mergers and Acquisitions, Financing of Merger and settlement, Takeovers

Mechanics of Merger - Legal, Accounting and Tax, Valuation of Mergers and Acquisitions, Financing of Merger and settlement, Takeovers

Financial Management in Knowledge Intensive Companies and Public Sector Companies, Financial Management in Sick Units, Financial Innovations and Financial Engineering - Overview, Scope, Tools of Financial Engineering, Financial Engineering versus Financial Analysis

Financial Management in Knowledge Intensive Companies and Public Sector Companies, Financial Management in Sick Units, Financial Innovations and Financial Engineering - Overview, Scope, Tools of Financial Engineering, Financial Engineering versus Financial Analysis

2. Tim Koller. (2010) Valuation: Measuring and Managing the Value of Companies, 5th edition, McKinsey and Company Inc

2.     Robert. F. Bruner. (2004) Applied Mergers and Acquisitions, 3rd edition, Wiley

3.     Samuel C Weaver and Fred Weston J. (2010) Mergers and Acquisitions, 1st edition, Tata Mcgraw Hill

4.     Chandra Prasanna. (2011) Corporate Valuation and Creation, 1st edition, Tata McGraw Hill

5. Andrew J. Sherman and Milledge A. Hart. (2009) Mergers and Acquisitions from A-Z, 2nd edition, Tata McGraw Hill

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 international finance including forex markets, risks and various avenues.

Globalization, Importance of international transactions, importance of IFM, IMS, Exchange rate regime, Gold Standard, Fiat Currency, Demand and supply of forex, Balance of payments, Balance of Trade, Bilateral and multilateral agreements relating to financial transactions, Flow of funds internationally through FDI and FII, Govt Policies regarding FII & FDI, Integration of global developments with the changing business environment in India.

Globalization, Importance of international transactions, importance of IFM, IMS, Exchange rate regime, Gold Standard, Fiat Currency, Demand and supply of forex, Balance of payments, Balance of Trade, Bilateral and multilateral agreements relating to financial transactions, Flow of funds internationally through FDI and FII, Govt Policies regarding FII & FDI, Integration of global developments with the changing business environment in India.

Foreign Exchange Market Structure of the Foreign Exchange Market, Types of Transactions and Settlements, Exchange Rate Quotations and Arbitrage, Direct and indirect quote, Spot rate and forward rates, Swap Points, Currency premium and discount, triangular arbitrage

Foreign Exchange Market Structure of the Foreign Exchange Market, Types of Transactions and Settlements, Exchange Rate Quotations and Arbitrage, Direct and indirect quote, Spot rate and forward rates, Swap Points, Currency premium and discount, triangular arbitrage

Discussion on devaluation of Rupee, Theories of Exchange Rate Determination, Fundamental International Parity Conditions, Purchasing Power and Interest Rate Parity, Fisher Effect and International Fischer Effect

Discussion on devaluation of Rupee, Theories of Exchange Rate Determination, Fundamental International Parity Conditions, Purchasing Power and Interest Rate Parity, Fisher Effect and International Fischer Effect

The Concept of Hedging and Speculation, Currency Forwards, Currency Futures, Currency Options, Currency swaps.

The Concept of Hedging and Speculation, Currency Forwards, Currency Futures, Currency Options, Currency swaps.

The Risk Management Process, Exposure Management, Transactions Exposure, Operations Exposure, Interest Rate Exposure, Financial Swaps and Credit Derivatives, Techniques of managing foreign currency exposures.

The Risk Management Process, Exposure Management, Transactions Exposure, Operations Exposure, Interest Rate Exposure, Financial Swaps and Credit Derivatives, Techniques of managing foreign currency exposures.

Bond Financing, Loan Financing, Equity Financing (GDR and ADR), International working capital management, Analysis of International Capital Budgeting, Cost of Capital of a Foreign Investment, Issues in Overseas Funding Choices

Bond Financing, Loan Financing, Equity Financing (GDR and ADR), International working capital management, Analysis of International Capital Budgeting, Cost of Capital of a Foreign Investment, Issues in Overseas Funding Choices

2. Apte P.G., Multinational Financial Management, New Delhi, Tata McGraw Hill

3. Seth A.K., International Financial Management, New Delhi, Galgotia Publishing Company

2. Eiteman, David K., Arthur Stonehill and Michael H. Moffett, Multinational Business Finance

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 student conducts research on a self-chosen subject in the field of finance and accounts. The student participates in the research group under the supervising faculty member and writes a research report.

Research Project work will be starting from 5th semester and the final report submission along with the viva voce will be scheduled in the 6th semester.

It is a 4 credit course and exam is for total of 100 marks. This research work has to be conducted individually or in groups of 2 students together.

Research Project work will be starting from 5th semester and the final report submission along with the viva voce will be scheduled in the 6th semester.

It is a 4 credit course and exam is for total of 100 marks. This research work has to be conducted individually or in groups of 2 students together.

Viva voce: 50 marks