Department of
PROFESSIONAL STUDIES






Syllabus for
Bachelor of Commerce (Professional)
Academic Year  (2023)

 
3 Semester - 2022 - Batch
Paper Code
Paper
Hours Per
Week
Credits
Marks
COP311 BUSINESS AND PROFESSIONAL SKILLS 2 2 50
COP331 DIGITAL MARKETING 4 4 100
COP332 ENTREPRENEURSHIP 4 4 100
COP333 FINANCIAL MANAGEMENT 4 4 100
COP334 ADVANCED FINANCIAL ACCOUNTING - I 4 4 100
COP335 BUSINESS AND COMMERCIAL LAWS 4 4 100
COP361 COMMERCE AND INDIAN SOCIETY I 3 3 100
4 Semester - 2022 - Batch
Paper Code
Paper
Hours Per
Week
Credits
Marks
COP411 INTERNSHIP 0 2 50
COP431 ADVANCED MANAGEMENT ACCOUNTING 4 4 100
COP432 ADVANCED FINANCIAL ACCOUNTING - II 4 4 100
COP433 AUDITING 4 4 100
COP434 HUMAN RESOURCE MANAGEMENT 4 4 100
COP435 TAXATION I 4 4 100
COP461 COMMERCE AND INDIAN SOCIETY II 3 3 100
5 Semester - 2021 - Batch
Paper Code
Paper
Hours Per
Week
Credits
Marks
COP531 MANAGING FINANCE IN DIGITAL WORLD 4 4 100
COP532 RESEARCH METHODOLOGY 4 4 100
COP533 ADVANCED FINANCIAL ACCOUNTING - II 4 4 100
COP541A INVESTMENT ANALYSIS AND PORTFOLIO MANAGEMENT 4 4 100
COP541B BANKING THEORY, LAW AND PRACTICE 4 4 100
COP542A COMMODITY AND DERIVATIVES MARKETS 4 4 100
COP542B INSURANCE MANAGEMENT 4 4 100
COP543A PROJECT APPRAISAL AND FINANCING 4 4 100
COP543B BANK MANAGEMENT 4 4 100
6 Semester - 2021 - Batch
Paper Code
Paper
Hours Per
Week
Credits
Marks
COP631 STRATEGIC MANAGEMENT, ETHICS AND CORPORATE GOVERNANCE 4 4 100
COP632 FINANCIAL REPORTING 4 4 100
COP633 TAXATION - II 4 4 100
COP641A STRATEGIC FINANCIAL MANAGEMENT 4 4 100
COP641B INNOVATIONS IN BANKING AND INSURANCE 4 4 100
COP642A INTERNATIONAL FINANCIAL MANAGEMENT 4 4 100
COP642B INTERNATIONAL BANKING AND INSURANCE 4 4 100
COP681A RESEARCH PROJECT 0 4 100
COP681B RESEARCH PROJECT 0 4 100

COP311 - BUSINESS AND PROFESSIONAL SKILLS (2022 Batch)

Total Teaching Hours for Semester:30
No of Lecture Hours/Week:2
Max Marks:50
Credits:2

Course Objectives/Course Description

 

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.

Learning Outcome

CO-1: Apply ethical and professional skills effectively in the workplace.

CO-2: Evaluate maximization of the quantity and quality of work output to make the most of scarce resources.

CO-3: Create imaginative solution to gain competitive advantage within the context of suitability, feasibility, and acceptability.

CO-4: Analyze the business environment, externally and internally, to evaluate available data and information from a variety of sources.

CO-5: Apply communications effectively with others in a business environment, including clients, customers, colleagues, and external authorities and evaluate business questions, identify and manipulate relevant data and deeply analyze such data by applying appropriate techniques.

Unit-1
Teaching Hours:4
Ethics and Professionalism
 

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

Text Books And Reference Books:

Professional Communication Skills – A. M. Jain, Pravin Bhatia

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

Communication Skills for Professionals – Konar N

Essential Reading / Recommended Reading

Ethics and Professional Skills Module, ACCA

Soft Skill Business and Professional Communication – Sutapa Bannerjee

Evaluation Pattern

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

Students are evaluated for each course on the basis of written examination and continuous internal 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 Assessment (CIA - 1 & 3)

20%

Attendance  

05%

Total

100%

 

· 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. 

COP331 - DIGITAL MARKETING (2022 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

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.

Learning Outcome

CO-1: Understand the marketing concepts, marketing mix, and marketing strategy

CO-2: Describe the components of the Product, Price, Place, and Promotion

CO-3: Develop an insight into consumer behaviour, loyalty, and retention strategies and maintain the relationship

CO-4: Understand the different types of Digital Marketing

CO-5: Develop a basic understanding and application of marketing analytics

Unit-1
Teaching Hours:12
Introduction
 

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

Text Books And Reference Books:

1.Philip Kotler: Marketing Management (14th Edition), Prentice Hall of India Ltd, New Delhi.

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

 

Essential Reading / Recommended Reading

1.Marchand & B. Vardharajan: An introduction to Marketing, Vikas Publishing House, New Delhi.

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

 

Evaluation Pattern

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

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

COP332 - ENTREPRENEURSHIP (2022 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

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.

Learning Outcome

CO-1: Discuss the basic concepts, conceptual basis of Entrepreneurship and discuss the essentials skills required for an entrepreneur

CO-2: Plan the sources of funds, considering the relative merits and demerits of each source

CO-3: Design a growth strategy for start ups

CO-4: Design a growth strategy for a new venture

CO-5: Discuss the harvesting rewards of Entrepreneurship

Unit-1
Teaching Hours:8
Introduction to Entrepreneurship
 

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

Text Books And Reference Books:

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

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

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

4. Peter Thiel. (2014) Zero to One: Notes on Startups, or How to Build the Future

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

Essential Reading / Recommended Reading

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

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

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

4.Robert D Hisrich. (2018). Entrepreneurship (10th ed.) New Delhi: McGraw Hill Education

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

Evaluation Pattern

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

Students are evaluated for each course on the basis of written examination and continuous internal 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 Assessment (CIA - 1 & 3)

20%

Attendance  

05%

Total

100%

 

· 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. 

COP333 - FINANCIAL MANAGEMENT (2022 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

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

Learning Outcome

CO-1: Apply essential principles of Financial Management in creation and maximising shareholders? wealth

CO-2: Evaluate alternate investment proposals by applying techniques of capital budgeting and select the most profitable proposal

CO-3: Analyse firm?s financial needs and design optimum capital structure considering the effect of cost of capital and leverages

CO-4: Formulate strategies to manage working capital and analyse the impact of dividend policies on the value of the firm

CO-5: Develop insights into the drivers and barriers to digital transformation, using some of the key skills related to business analysis and design thinking, and understand adoption of technologies

Unit-1
Teaching Hours:4
Introduction to Financial Management
 

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.

Text Books And Reference Books:

1.Prasanna Chandra: Financial Management 2020-Tata McGraw-Hill publishing company

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

 

Essential Reading / Recommended Reading

1.Financial Management: Theory & Practice Eugene Brigham, Michael Ehrhardt Cengage Learning

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

 

Evaluation Pattern

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

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

COP334 - ADVANCED FINANCIAL ACCOUNTING - I (2022 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

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.  

Learning Outcome

CO-1: Discuss and apply the legal requirements for the presentation of financial statements for companies incorporated in India

CO-2: Prepare the Statement of Profit and Loss and the Balance Sheet of a company in the prescribed legal format, along with the applicable Notes to Accounts, on the basis of a Trial Balance and accompanying year-end adjustments

CO-3: Discuss the circumstances underlying the various mechanisms employed for the alteration of the share capital of a company, and record accounting entries effecting the same

CO-4: Record accounting entries on the redemption of preference shares and debentures

CO-5: Compute and account for the liability and commission of underwriters of shares and apply principles and practices governing the valuation of goodwill and shares

Unit-1
Teaching Hours:15
Preparation of financial statements for companies
 

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

 

Unit-2
Teaching Hours:15
Alteration of share capital
 

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

Text Books And Reference Books:

1.Jain, S.P. and K.L. Narang. Corporate Accounting (2020). New Delhi: Kalyani Publishers.

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.

 

Essential Reading / Recommended Reading

1.The Institute of Chartered Accountants of India – Company Accounts (IPCC study material)

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

 

Evaluation Pattern

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

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

COP335 - BUSINESS AND COMMERCIAL LAWS (2022 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

This course looks to provide students with a basic knowledge of business and commercial laws in India

Learning Outcome

CO-2: Evaluate the core concepts in the legal structure of business organizations

CO-3: Analyze legal issues arising in day-to-day business transactions

CO-4: Discuss possible solutions to commercial law issues

CO-5: Interpret the provisions relating to Competition Act

Unit-1
Teaching Hours:25
Indian Contract Act, 1872
 

 

Definition, types and elements of contracts-Offer and Acceptance-Consideration-Capacity of Parties-Free Consent

Legality and Objects of consideration-Void Agreements-Performance of Contract- special contracts: indemnity, guarantee, agency-Discharge of Contract, Breach and Remedies

Rules of interpretation (internal and external), Aids of interpretation (primary and secondary), Presumptions for Interpretation

 

Text Books And Reference Books:

1.

1.     Kapoor N.D, (2010) Elements of Mercantile Law, Sultan Chand & Sons, New DeIhi

2.     Mercentile Law for CA Foundation by Institute of Chartered Accountants of India

3.     Shukla M. C. (2010), Mercantile Law, Vikas Publishing House. New Delhi

Business Environment & Entrepreneurship for CS Foundation by ICSI

 

Essential Reading / Recommended Reading

AkhileshwarPathak ,Legal Aspects of Business,5th edition,2013, Mc Graw Hill Education Pvt Ltd, New Delhi

2.      Sangeet Kedia, Economic and Commercial Laws: (CS exe program),2014, Pooja Law Publishing House 

 

 

 

3.      Relevant Bare Acts

Evaluation Pattern

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

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

COP361 - COMMERCE AND INDIAN SOCIETY I (2022 Batch)

Total Teaching Hours for Semester:45
No of Lecture Hours/Week:3
Max Marks:100
Credits:3

Course Objectives/Course Description

 

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.

Learning Outcome

CO-1: Explain the basic critical vocabulary to engage with economic issues from a socio-political perspective

CO-2: Compare the structural, inter-sectional and caste based nature of socio-economic disparities in India vis-à-vis the ideals of the Indian constitution and outline the rationale for caste-based reservations with a historical outlook

CO-3: Relate to various forms of gender discrimination and harassment at the workplace, and assess their social and legal implications

CO-4: Discern the ecological cost of prevalent consumption patterns, and discuss possible measures of redressal

CO-5: Critique the predominant discourse of economic development and market fundamentalism with a brief introduction to alternate economic models and counter-narratives.

Unit-1
Teaching Hours:8
Introduction to critical terminology
 

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)

Text Books And Reference Books:

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

Essential Reading / Recommended Reading

 

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 Pattern

Department of Professional Studies follows a rigorous system of continuous

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

term and end-term exams, individual/group project work, presentations etc.  

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.

 

COP411 - INTERNSHIP (2022 Batch)

Total Teaching Hours for Semester:0
No of Lecture Hours/Week:0
Max Marks:50
Credits:2

Course Objectives/Course Description

 

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.

Learning Outcome

CO-1: Gain a better appreciation of the ground realities in work environment.

CO-2: Understand the choices of domains available to choose from Auditing, Accounting, Taxation, Merchant Banking, Financial Analysis etc.

CO-3: Apply the concepts and experience the practical application of theorotical knowledge.

CO-4: Gain competence and skills in work related domains.

CO-5: Develop a research bent of mind to further analyse and gain a better understanding of concepts

Unit-1
Teaching Hours:0
Internship
 

Submit internship report based on the internship experience

Text Books And Reference Books:

-

Essential Reading / Recommended Reading

-

Evaluation Pattern

Students of BCom Professiomal have to take up an internship for a period of 6 months in the areas relevant to the program (namely Taxation, Financial Analysis, Accountancy, Auditing, Financial Services)

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. 

COP431 - ADVANCED MANAGEMENT ACCOUNTING (2022 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

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.

Learning Outcome

CO1: Apply the Activity Based Management (ABM) methodology and Cost transformation techniques to manage costs and improve profitability.

CO2: Apply the relevant cash flows and non-financial information for decision making and to discuss pricing decisions and pricing strategies.

CO3: Analyse performance of cost centres, revenue centres, profit centres, and investment centres and Prepare reports for decision-making.

CO4: Discuss budgets and performance evaluation and other approaches to performance evaluation.

CO5: Explain behavioural issues and use and ethics of transfer pricing and Analyse risk and uncertainty associated with medium-term decision-making.

Unit-1
Teaching Hours:12
Managing Cost and Creating 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

Text Books And Reference Books:

1. CIMA P2 study text-2019-kaplan publishing UK
2. Strategic Cost Management, 2019, Himalaya Publishing House
3. James C.Van Horne: Fundamentals of Financial Management2001, Prentice- Hall India.

Essential Reading / Recommended Reading

James C.Van Horne: Fundamentals of Financial Management2001, Prentice- Hall India
Ravi.M.Kishore: Financial Management2011-Taxman Publications

Evaluation Pattern

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

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

COP432 - ADVANCED FINANCIAL ACCOUNTING - II (2022 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

 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

Learning Outcome

CO1: Compute and account for the pre- and post- incorporation profit/loss of a company;

CO2: Record accounting entries giving effect to a scheme of capital reduction, and prepare the reconstructed Balance Sheet of a company;

CO3: Compute purchase consideration and account for business combinations in the books of the transferor and transferee companies;

CO4: Prepare a Consolidated Balance Sheet for a holding company with a single subsidiary after accounting for various inter-company adjustments;

CO5: Determine the order and quantum of settlement of a company?s external and internal liabilities upon liquidation.

Unit-1
Teaching Hours:6
Profits prior to incorporation
 

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

Text Books And Reference Books:

     1.     Jain, S.P. and K.L. Narang. Corporate Accounting (2020). New Delhi: Kalyani Publishers.

     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.

Essential Reading / Recommended Reading

      1.     The Institute of Chartered Accountants of India – Company Accounts (IPCC study material)

       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

Evaluation Pattern

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

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

COP433 - AUDITING (2022 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

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

Learning Outcome

CO1: Understand generally accepted auditing standards and the procedures of auditing financial statements and providing other financial statement assurance services.

CO2: Analyze perspective of the financial auditing and accounting environment

CO3: Discuss the purpose and content of professional

CO4: Understand the accounting Policies of audit

CO5: Outline the role of company auditing in society.

Unit-1
Teaching Hours:7
Introduction
 

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

Text Books And Reference Books:

 

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

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

Essential Reading / Recommended Reading

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.

Evaluation Pattern

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

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

COP434 - HUMAN RESOURCE MANAGEMENT (2022 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

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

Learning Outcome

CO1: Explain the importance of human resources and their effective management in organizations

CO2: Demonstrate meanings of terminology and tools used in managing employees effectively

CO3: Analyze the key issues related to administering the human elements such as motivation, compensation, appraisal, career planning, diversity, ethics, and training

CO4: Develop an understanding of the challenges of human resources management

CO5: Analyze the contemporary challenges in Human Resource

Unit-1
Teaching Hours:10
Perspectives in Human Resource management
 

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

Text Books And Reference Books:

1.V.S.P Rao Human Resource Management, Konark Publishers Pvt, New Delhi

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

Essential Reading / Recommended Reading

1.Edwin Flippo Personal management, 4th edition, Mei Ya publications,

2. Dr. C.B Gupta Human Resource Management

Evaluation Pattern

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

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

COP435 - TAXATION I (2022 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

To give students an overview of direct taxation system (Income Tax Act) prevalent in India, its applicability

Learning Outcome

CO1: Exhibit working knowledge of framework of taxation system in India

CO2: Discuss the concepts of Income Tax in India

CO3: Elucidate Terminologies of direct taxation laws, determining residential status of individuals & Basis for Charging Tax.

CO4: Compute Income from various heads, Exemptions and Deductions applicable with reference to Resident individuals.

CO5: Compute Overall tax liability for individuals under all the heads of income

Unit-1
Teaching Hours:2
INTRODUCTION
 

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

Text Books And Reference Books:

1. Mehrotra.H.C.(2014). Income Tax Law and Accounts Including Tax Planning.  Sahitya Bhawan Publications.

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

Essential Reading / Recommended Reading

1.Narang. & Gaur. (2014). Income Tax. Himalaya Publication House.

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

Evaluation Pattern

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

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

COP461 - COMMERCE AND INDIAN SOCIETY II (2022 Batch)

Total Teaching Hours for Semester:45
No of Lecture Hours/Week:3
Max Marks:100
Credits:3

Course Objectives/Course Description

 

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.

Learning Outcome

CO1: Discuss the agrarian crisis and the politics of ownership of forest/ agricultural lands in India

CO2: Identify forms of evasion of labour rights, and the human cost of careerism and automation and discern the threats to press freedom in India, including corporatisation of the media

CO3: Gauge the need for net neutrality, data security, and curbing disinformation in the digital age

CO4: Discuss significant unethical business practices, including public corruption, and key electoral/ direct tax reforms to address socio-economic disparities in India

CO5: Critique the underlying economic interests of war and conflict, and the impact of violence perpetuated by state and non-state actors and recognise the value of diversity and dissent in sustaining Indian democracy

Unit-1
Teaching Hours:8
Land, agriculture, and traditional knowledge
 

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

Text Books And Reference Books:

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

Essential Reading / Recommended Reading

1. The Hindu (thehindu.com)
2. The Wire (thewire.in)
3. The Caravan (caravanmagazine.in)
4. Scroll.in
5. News Click (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 Pattern

Department of Professional Studies follows a rigorous system of continuous

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

term and end-term exams, individual/group project work, presentations etc.  

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.

COP531 - MANAGING FINANCE IN DIGITAL WORLD (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

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.

Learning Outcome

CO1: Evaluate business operations to add value through finance planning and forecasting

CO2: Distinguish between data analytics tools available and enabling them to identify appropriate tools based on business situations.

CO3: Evaluate the use of data for effective decision making.

CO4: Analyze business contexts where finance professionals can influence organizations to make meaningful decisions.

CO5: Create the required impact for the organization by leading the finance team through finance operations.

Unit-1
Teaching Hours:10
Finance function in organizations
 

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.

Text Books And Reference Books:

1.Study Text for CIMA Managing Finance in a Digital World, Kaplan Publishing

 

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

Essential Reading / Recommended Reading

1.     The design of digital financial infrastructure: lessons from India by Derryl D’Silva, Zuzana Filková, Frank Packer and Siddharth Tiwari 

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

Evaluation Pattern

End Semester Examination (ESE)

50%

Mid Semester Examination (CIA-2)

25%

Continuous Internal Assessment (CIA - 1 & 3)

20%

Attendance 

05%

Total

100%

COP532 - RESEARCH METHODOLOGY (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

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.

Learning Outcome

CO-1: Explain the overall process of designing a research study from its inception to its report

CO-2: Conduct a literature review for a scholarly educational study

CO-3: Critically analyze research methodologies identified in existing literature and Develop a comprehensive research methodology for a research question

CO-4: Organize and conduct research in a more appropriate manner

CO-5: Discuss ethical issues in educational research, including those issues that arise in using quantitative and qualitative research

Unit-1
Teaching Hours:10
Introduction to Research
 

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

Text Books And Reference Books:

1. Kothari C.K. (2004), Research Methodology – Methods and Techniques (New Age International, New Delhi) 

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.

 

Essential Reading / Recommended Reading

1. Research Methodology Concepts and Cases, Deepak Chawla, Neena Sondhi, Vikas Publishing

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

 

Evaluation Pattern

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

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

COP533 - ADVANCED FINANCIAL ACCOUNTING - II (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

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

Learning Outcome

CO-1: Compute and account for the pre- and post- incorporation profit/loss of a company;

CO-2: Record accounting entries giving effect to a scheme of capital reduction, and prepare the reconstructed Balance Sheet of a company

CO-3: Compute purchase consideration and account for business combinations in the books of the transferor and transferee companies

CO-4: Prepare a Consolidated Balance Sheet for a holding company with a single subsidiary after accounting for various inter-company adjustments

CO-5: Determine the order and quantum of settlement of a company?s external and internal liabilities upon liquidation

Unit-1
Teaching Hours:6
Profits prior to incorporation
 

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

Text Books And Reference Books:

1.Jain, S.P. and K.L. Narang. Corporate Accounting (2020). New Delhi: Kalyani Publishers.

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.

 

Essential Reading / Recommended Reading

1.The Institute of Chartered Accountants of India – Company Accounts (IPCC study material)

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

Evaluation Pattern

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

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

COP541A - INVESTMENT ANALYSIS AND PORTFOLIO MANAGEMENT (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

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.

Learning Outcome

CO-1: Explain the investment process and the functioning of security markets

CO-2: Discuss various investment avenues and the concept of risk and return

CO-3: Apply fundamental and technical analysis to analyse the investments and value bonds and shares.

CO-4: Construct optimum portfolio by applying portfolio models

CO-5: Evaluate the Performance of mutual funds

Unit-1
Teaching Hours:5
Introduction to Investments and Portfolio Management
 

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

Text Books And Reference Books:

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

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

Essential Reading / Recommended Reading

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

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

Evaluation Pattern

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

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

COP541B - BANKING THEORY, LAW AND PRACTICE (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

To provide the students with basic insights into the theory, law, and practice of modern Banking.

Learning Outcome

CO-1: Understand the banking system in India and different types of banks and gain insight into the various products and services rendered by modern banks

CO-2: Discuss the benefits of digital banking.

CO-3: Analyze the basic implications of certain legislations affecting banking

CO-4: Apply prudential norms and Basel norms on the bank balance sheets

CO-5: Analyze the various legal aspects of banking and norms related to negotiable instruments.

Unit-1
Teaching Hours:10
Introduction to 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,

Text Books And Reference Books:

1.     Banking Law and Practice: Sukhvinder Mishra, S Chand & Company Limited

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.

Essential Reading / Recommended Reading

1. Banking Theory Law and Practice: KC Shekar &Lekshmy Shekar, Vikas Publications

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

Evaluation Pattern

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

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

End Semester Examination (ESE)

50%

Mid Semester Examination (CIA-2)

25%

Continuous Internal Assessment (CIA - 1 & 3)

20%

Attendance 

05%

Total

100%

          

·         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. 

COP542A - COMMODITY AND DERIVATIVES MARKETS (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

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.

Learning Outcome

CO-1: Understand the basics of commodities and derivatives markets

CO-2: Discuss the trading, clearing and settlement mechanism in commodities and derivatives market

CO-3: Explain the process of pricing and valuation of forwards and futures

CO-4: Analyze the pay offs of each strategy

CO-5: Value the options and create scenario analysis

Unit-1
Teaching Hours:5
Introduction to Derivatives Market
 

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

Text Books And Reference Books:

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

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

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

Essential Reading / Recommended Reading

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

2.   Bhalla V K - Financial Derivative

Evaluation Pattern

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

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

COP542B - INSURANCE MANAGEMENT (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

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.

Learning Outcome

CO-1: To understand the management aspects of Insurance in the areas of Life Insurance, Health Insurance, Fire and other non-life insurance

CO-2: To discuss the importance of risk management and methods of mitigating risks in insurance

CO-3: To analyze marketing of insurance services and channels of distribution.

CO-4: To analyze the legal and regulatory aspects of Insurance in India

CO-5: To analyze the operations and underwriting principles of insurance company

Unit-1
Teaching Hours:10
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.

Text Books And Reference Books:

1.     K.C. Mishra and C.S. Kumar, Life Insurance: Principles and Practice, Cengage Learning: New Delhi.

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.

Essential Reading / Recommended Reading

1.     Kutty, S.K., Managing Life Insurance, Prentice Hall of India: New 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

Evaluation Pattern

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

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

End Semester Examination (ESE)

50%

Mid Semester Examination (CIA-2)

25%

Continuous Internal Assessment (CIA - 1 & 3)

20%

Attendance 

05%

Total

100%

          

·         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. 

COP543A - PROJECT APPRAISAL AND FINANCING (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

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.

Learning Outcome

CO-1: Discuss the basic concepts of project appraisal and financing

CO-2: Explain project network techniques

CO-3: Analyze conceptual framework to evaluate projects

CO-4: Apply management techniques in implementing the project to its successful completion

CO-5: Utilize key practices to successfully initiate projects

Unit-1
Teaching Hours:10
Project Management Concepts
 

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.

Text Books And Reference Books:

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

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

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

4. Vasanth Desai, Project Management, Himalaya Publishing House

Essential Reading / Recommended Reading

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

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

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

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

Evaluation Pattern

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

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

COP543B - BANK MANAGEMENT (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

To provide an insight to the students into some areas of Bank management with special emphasis on credit management and profitability

Learning Outcome

CO-1: To understand the management aspects of Banking in the areas of Credit, Recovery, Productivity and Profitability, Asset management, CRM and HRM

CO-2: To discuss the importance of assessing and monitoring credit

CO-3: To analyze prudential norms and Basel norms and their impact on the bank balance sheets

CO-4: To understand the organizational structure of the banks

CO-5: To analyze Human Resource Management in Banks in respect of Talent retention and Career progression

Unit-1
Teaching Hours:16
Credit Management
 

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

Text Books And Reference Books:

1. Bankers’ Handbook on Credit Management—Indian Institute of Banking and Finance

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

Essential Reading / Recommended Reading

1. Advanced Bank Management—Indian Institute of Banking and Finance

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

Evaluation Pattern

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

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

End Semester Examination (ESE)

50%

Mid Semester Examination (CIA-2)

25%

Continuous Internal Assessment (CIA - 1 & 3)

20%

Attendance 

05%

Total

100%

          

·         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. 

COP631 - STRATEGIC MANAGEMENT, ETHICS AND CORPORATE GOVERNANCE (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

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

Learning Outcome

CO-1: Analyze the main structural features of an industry and develop strategies that position the firm most favorably in relation to competition and influence industry structure to enhance industry attractiveness

CO-2: Understand the strategic decisions that organizations make and have an ability to engage in strategic planning.

CO-3: Appraise the resources and capabilities of the firm in terms of their ability to confer sustainable competitive advantage and formulate strategies that leverage a firm?s core competencies

CO-4: Formulate strategies for exploiting international business opportunities including foreign entry strategies and international location of production

CO-5: Analyze ethical issues in business and apply Corporate Governance practices

Unit-1
Teaching Hours:15
Introduction to Strategic Management
 

 

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.

 

Text Books And Reference Books:

1.     Strategic Management: A competitive Advantage Approach, Concepts and Cases _ Fred Pearson Education, 16th Edition

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  

Essential Reading / Recommended Reading

1.     Joshi, Rakesh Mohan (2009): International Business, Oxford University Press India

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

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

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

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

Evaluation Pattern

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

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

COP632 - FINANCIAL REPORTING (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

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.

Learning Outcome

CO-1: Understand the accounting concepts, principles and framework.

CO-2: Evaluate the nature and purpose of financial statements in relationship to decision making.

CO-3: Discuss and apply IND ASs on inventories, fixed assets, leases, provisions, contingent liabilities and contingent assets, cash flow, EPS and deferred tax.

CO-4: Apply and analyze accounting information to solve a variety of business problems.

CO-5: Analyze, interpret and effectively communicate information regarding financial statements using financial ratios to a variety of audiences.

Unit-1
Teaching Hours:8
Regulatory Framework of financial reporting
 

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.

Text Books And Reference Books:

Bill Collins & John McKeith, “Financial Accounting and Reporting”, 2nd Edition, McGraw-Hill, ISBN-13:978-0077114527, 2009.

Daniel W Collins & W Bruce Johnson, “Financial Reporting & Analysis”, 3rd edition, Pearson, ISBN-13:978-3642021176, 2017.

 

Essential Reading / Recommended Reading

1.CIMA F1 Financial Reporting (F1): Study text by Kaplan Publishing.

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

 

Evaluation Pattern

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

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

End Semester Examination (ESE)

50%

Mid Semester Examination (CIA-2)

25%

Continuous Internal Assessment (CIA - 1 & 3)

20%

Attendance 

05%

Total

100%

          

·         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. 

COP633 - TAXATION - II (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

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

Learning Outcome

CO-1: Understand and analyze the Compliance and Assessment provisions of income tax along with Basics of Tax deduction at source and Transfer pricing

CO-2: Understand the structure and fundamental principles of Indirect taxation

CO-3: Understand the concept of GST

CO-4: Identify and evaluate situations of determining the output tax, input tax credit and GST compliances

CO-5: Understand the Basics of Customs

Unit-1
Teaching Hours:10
Income Tax Compliance, Assessments and TDS
 

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.

Text Books And Reference Books:

1.     Students Guide to Income Tax – T.N.Manoharan – Snowwhite publication

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

Essential Reading / Recommended Reading

Students Guide to Income Tax – T.N.Manoharan – Snowwhite publication

Evaluation Pattern

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

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

End Semester Examination (ESE)

50%

Mid Semester Examination (CIA-2)

25%

Continuous Internal Assessment (CIA - 1 & 3)

20%

Attendance 

05%

Total

100%

          

·         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. 

COP641A - STRATEGIC FINANCIAL MANAGEMENT (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

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.

Learning Outcome

CO-1: Explain the concepts of corporate valuation, corporate restructuring, shareholder value creation and financial engineering

CO-2: Discuss various approaches to measure and practice value based management

CO-3: Carry out corporate valuation

CO-4: Apply the valuation techniques to mergers and acquisitions assessment and decision-making and develop an appropriate framework for shareholders value analysis

CO-5: Analyse real-world cases in mergers and acquisitions

Unit-1
Teaching Hours:8
Strategic finance management
 

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

Text Books And Reference Books:

1.     Chandra Prasanna. (2014) Strategic Financial Management, 1st edition, Tata McGraw Hill

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

Essential Reading / Recommended Reading

1.     David Frykman. (2010) The Financial Times Guide to Corporate Valuation, 2nd edition, Prentice Hall

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

Evaluation Pattern

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

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

End Semester Examination (ESE)

50%

Mid Semester Examination (CIA-2)

25%

Continuous Internal Assessment (CIA - 1 & 3)

20%

Attendance 

05%

Total

100%

          

·         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. 

COP641B - INNOVATIONS IN BANKING AND INSURANCE (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

To provide the students with the insights into the technology adaptation in banking and insurance sectors. To provide the students how technology driven products bring the scope for innovations driven towards the end-users. To provide the students with the knowledge in the areas of consultancy and other services rendered by banks.

Learning Outcome

CO-1: Understand how to transact banking and insurance using modern technology

CO-2: Discuss the various tech products and services rendered by banks and insurance

CO-3: Evaluate modern innovative products and services in the banking and insurance sector

CO-4: Analyze the macro level technology developments like Artificial Intelligence, Drones, Block chain etc.

CO-5: Evaluate the development in rural sector and innovations in General Insurance

Unit-1
Teaching Hours:10
Technology Products and Services
 

 

E-Banking; E-Statements; IVRS (Telebanking); Customer Terminals; Net Banking: Mobile Banking; Funds Transfer, RTGS-NEFT- SWIFT, Utility Payments, EMI Calculator, Online applications for Deposits, Online applications for Loans, Online Credit Score- Core Banking Solutions- Automated CRM and Call centers; Video Conferencing--Artificial Intelligence (Robots)- CTS 2010; Kiosks- E Zone; UPI (incl BHIM and Aadhaar Based), Anywhere Banking-E filing of Tax returns-ATM, Debit and Credit Cards—SMS Alerts

 

Text Books And Reference Books:

1. IIBF (Indian institute of Banking and Finance)—Digital Banking

2. E-Banking in India—Challenges and Opportunities –Editors R K Uppal and RimpiJatana –UPSTD forefront

3. Health Insurance Sector in India Hardcover – 1 Feb 2009

T Mahendran

4. Life Insurance in India –Opportunities, Challenges and Strategic Perspective Author-H Sadhak—Sage publication

5. Restructuring and Innovations in Banking :Author Claudio scardovi . Springer publication

Essential Reading / Recommended Reading

 

1. Life insurance in India----Author –R Haridas

 

2. Insurance-principles and practice- M N MIshra- S Chand & Company Ltd

 

3. The ICFAI University Press –Health Insurance in India (Recent Developments) –Edited by Dhandapani Alagiri

 

4. General Insurance – Author- Sankar kumar Maity

 

5. Innovation and advancement in Health Insurance – Jagendra Rana(2021) –Bluerose Publisher private limited

 

Evaluation Pattern

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

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

COP642A - INTERNATIONAL FINANCIAL MANAGEMENT (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

This course intends to provide an overview of the international finance including forex markets, risks and various avenues.

Learning Outcome

CO-1: Discuss about foreign exchange markets and international financial markets

CO-2: Explain the various instruments traded in forex markets

CO-3: Analyze international investment avenues

CO-4: Analyze foreign exchange risks and risk management strategies

CO-5: Evaluate and manage foreign exchange risk exposure

Unit-1
Teaching Hours:10
International Financial Environment
 

 

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.

 

Text Books And Reference Books:

1. Shapiro, Allen C., Multinational Financial Management, New Delhi, Prentice Hall India Pvt. Ltd.

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

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

Essential Reading / Recommended Reading

1. Levi, Maurice, International Finance, New York, McGraw Hill Inc.

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

Evaluation Pattern

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

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

COP642B - INTERNATIONAL BANKING AND INSURANCE (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

To provide the students with basic insights into role and functions of banks in various aspects of international trade, forex business and mobilization of resources. To provide the students with basic insights into the role and functions of insurance companies in various aspects of international trade

Learning Outcome

CO-1: Understand the meaning and scope of global banking, investments, lending to MNCs

CO-2: Elucidate the basic documentation in respect of transactions in International Banking

CO-3: Understand the institutional framework in international trade

CO-4: Evaluate the role of Insurance companies in mitigating the risks

CO-5: Analyse the risks involved in marine insurance and air cargo insurance

Unit-1
Teaching Hours:10
International Banking
 

Meaning and Scope of International Banking—Global Trends and developments, Offshore Banking Units-Profitability of International Banking Operations—Correspondent Banking and Interbank Banking—Investment Banking, Wholesale Banking, Retail Banking, Merchant Banking—International Financial Institutions-IMF: IBRD; Bank of International Settlements, International Financial Corporation, ADB—Legal and Regulatory Aspects—International Risk Management.—Management of foreign branches of Indian Banks

Mobilization of resources—Equity and Debt Products like ECBs, ADRs, ECCB and other types of Bonds. Syndication of Loans—Global Capital Markets, Financing MNCs—documentation and Monitoring—FII and FDIs—Joint Ventures—Investment Opportunities for Indian Residents, Indian Companies and Banks.

Text Books And Reference Books:

1.      1. Finance-IIBF (Indian Institute of Bankers) . International Banking Operations

2.      2. Francis Cherunilam, “International Trade and Export Management”, Himalaya Publishing House -- Edition- 2017.

3.      3. Insurance Institute of India – IC 67- Marine Insurance

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

5. Foreign Trade and Foreign Exchange—O P Agarwal and B K Chudhary—Himalaya Publishing House—Edition 2017

Essential Reading / Recommended Reading

1. WTO Annual Reports

2. Foreign Trade Policy with Handbook of Procedures (Vol.1) 2015-2020

3. Author: Anand Garg; Edition-24th Edition Dec 2017-JAB Book Code 183434

3. Foreign Exchange concepts and control—C Jeevanandam, Jain Books

4. Foreign Exchange Arithmetic—C Jeevandam

5.  Insurance Institute of India - IC-63 - Marine Clauses

6. Insurance Institute of India - IC-66 - Marine Insurance Claims

Evaluation Pattern

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

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

End Semester Examination (ESE)

50%

Mid Semester Examination (CIA-2)

25%

Continuous Internal Assessment (CIA - 1 & 3)

20%

Attendance 

05%

Total

100%

          

·         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. 

COP681A - RESEARCH PROJECT (2021 Batch)

Total Teaching Hours for Semester:0
No of Lecture Hours/Week:0
Max Marks:100
Credits:4

Course Objectives/Course Description

 

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.

Learning Outcome

CO-1: Display ability of in-depth study in atopic area of interest

CO-2: Experience the process of completing a significant research paper in an intellectually independent and largely self-directed fashion.

CO-3: Apply suitable data collection methods and procedure

CO-4: Apply suitable statistical tools and techniques for business problem

CO-5: Exhibit skills of critical inquiry and ability to write an academic paper that demonstrates an in-depth understanding of an area of research.

Unit-1
Teaching Hours:0
Research Project
 

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.

Text Books And Reference Books:

-

Essential Reading / Recommended Reading

-

Evaluation Pattern

Research Project: 50 marks

Viva voce: 50 marks

COP681B - RESEARCH PROJECT (2021 Batch)

Total Teaching Hours for Semester:0
No of Lecture Hours/Week:0
Max Marks:100
Credits:4

Course Objectives/Course Description

 

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.

Learning Outcome

CO-1: Display ability of in-depth study in atopic area of interest

CO-2: Experience the process of completing a significant research paper in an intellectually independent and largely self-directed fashion.

CO-3: Apply suitable data collection methods and procedure

CO-4: Apply suitable statistical tools and techniques for business problem

CO-5: Exhibit skills of critical inquiry and ability to write an academic paper that demonstrates an in-depth understanding of an area of research.

Unit-1
Teaching Hours:0
Research Project
 

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.

Text Books And Reference Books:

-

Essential Reading / Recommended Reading

-

Evaluation Pattern

Research Project: 50 marks

Viva voce: 50 marks