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Center for Distance Education & Virtual Learning JAIN (Deemed-to-be University)
(Distance Learning Programs)
Bachelor of Commerce
Student Handbook (Batch of 2021-23)
* The University reserves its right to update / change any part of these regulations as approved by the competent authority
2
Table of Content
SN Particulars Page Number
1 Foreword 3
2 Welcome Letter 4
3 Introduction 5
4 Academic Learning Approach 6
5 Academic Counselling Sessions 7
6 Assignments 8
7 Guidelines for submission of Assignments & Assignment coversheet format
9
8 Pattern of Assessment with passing Criteria 10
9 Self-Learning Material (SLM) 11
10 Learner Support Center (LSC) 12-21
11 Guidelines for online MCQ Tests 22-25
12 Guidelines to upload Descriptive Answer Scripts in LMS
26-28
13 Redressal of Grievances 29
14 About the Program 30
15 Program Outcomes 31
16 Course Matrices 32-33
17 Semester I Syllabus 34-44
18 Semester II Syllabus 45-56
19 Semester III Syllabus 57-69
20 Semester IV Syllabus 70-86
3
FORE WORD
The Centre for Distance Education and Virtual Learning of JAIN (Deemed-to-be University) has launched Distance Learning programmes to promote seamless learning across various faculties with the vision:
“To make societal impacts through increased access through quality education”
In order to facilitate distance learners, the Center for Distance Education and Virtual Learning, Jain (Deemed-to-be University) follows its mission:
Contributing to democratization of higher education through Distance Education.
To provide access to quality higher education to redress social and educational inequality
Enhancing flexibility and student centric educational opportunities
To make education a lifelong activity for all sections of society
Our Values - Ethics and integrity - Imbibing scientific temper - Environmental consciousness and sustainable development - Promotion of Indian culture and heritage - Active citizenry - Service to society and contribution towards national development
Distance Education is expanding at a roaring rate and Center for Distance Education, Jain (Deemed-to-be University) helps you build a robust academic foundation and makes you feel a sense of place in the ever evolving global career landscape. As core competency is taking the edge, our accelerated industry-led online programs supported by professional experts and academics, from diverse backgrounds, help you reimagine professional skills and deliver smart and informed decisions as effective global leaders by saving a big chunk of your money and time! This hand book is designed in keeping with the UGC regulations governing admissions, academics, assessment and evaluations. It gives complete details about the delivery of E-Learning Programs, Learners engagement (synchronous and asynchronous), Assessments (formative and summative assessment) Technicalities of online MCQ tests, Learners Support Services available – Redressal of Grievances, Program Details, Course Materials, Syllabi of all the semesters and the guidelines for internship, presentation of synopsis & project work.
DIRECTOR CDEVL-JU
4
WELCOME LETTER Dear Student, We are glad you found a pathway that meets your career goals. We at Centre for Distance Education & Virtual Learning (CDEVL), Jain (Deemed-to-be University) are excited to be part of your academic quests. With the unique challenges snowballing across the globe and digitalization holding sway, the Distance Education Programme of JAIN just got you sorted. As core competencies take center stage, our accelerated industry-led online programmes drawn by academicians supported by experts and industry professionals from diverse backgrounds help you reimagine professional skills and deliver smart and informed decisions as effective global leaders. Distance Education & Virtual Learning at JAIN seeks to offer academic prospects to all eligible and willing individuals who are unable to address the obstacles of time and place. With access to quality education and the flexibility of online learning, JAIN provides you with the opportunity to give your career an extra boost. While the schedule for distance learning is not one-size-fits-all, CDEVL has created a responsive schedule and curriculum on par with the regular syllabus. By imparting higher levels of knowledge, the Centre for Distance Education & Virtual Learning not only helps an individual achieve higher levels of efficiency but also fosters innovative skills allowing for a fulfilling work-life and study balance. And with programmes that have been thoughtfully developed, predominantly for working professionals, we assist you to take a leap to the next stage of your career. JAIN also helps you make meaningful progress on the professional level and drives your career opportunities massively through flexible and practice-oriented study. We hope this programmed helps you build a robust academic foundation giving you a sense of place in the ever-evolving global career landscape. Let’s architect a better future together and create a learning atmosphere that balances your life and work anywhere, anytime and make this a great year of learning!
DIRECTOR CDEVL-JU
5
INTRODUCTION
Centre for Distance Education & Virtual Learning a wing of Jain (Deemed–to-
be-University) was established in the year 2018. It has earned the distinction
of being ranked among the top universities across India, an achievement that
underscores the pursuit of excellence in graduate and higher education with
its campus having state of the art infrastructure designed to achieve success in
all arenas Viz academics, research and development in frontier areas,
entrepreneurship development, extension activities, value added programs,
industry linkage, collaborations and unique specialisations, sports and NCC,
NSS.
With digitisation and digitalisation defining the ways of the digital world, Jain
University has dedicated its efforts to integrate technology with University
education to promote distance and virtual learning with the following
objectives.
1. To create opportunities for large segments of population especially
from remote areas, rural areas, disadvantaged by personal
problems and work commitments, special target groups such as
persons with disability, transgenders, defence, paramilitary forces
and prison inmates etc., to access higher education.
2. To impart University education integrated with technology which
is flexible in terms of methods of learning, phase of learning, place
of learning, combination of courses, age of entry, conduct of
examinations and implementation of the program of study.
3. To provide an opportunity for upgradation of skills and
qualifications and thereby enhance the promotional prospects of
working professionals.
4. To promote education as a lifelong activity to enable persons to
update their knowledge or acquire knowledge in new areas.
6
FOUR QUADRANT APPROACH-LEARNING RESOURCES
The advent of new technology has facilitated synchronous and
asynchronous learning engagements for distance learners. We facilitate
synchronous discussions by integrating technology with pedagogy
between the instructor and distance learners by scheduling online
classes, personal contact programs, doubt clarification classes, practical
training programs and discussions on projects and dissertations. We also
organize webinars on special topics from the courses prescribed for
study to provide more information and deepen understanding of
concepts.
To support asynchronous learning and to allow distance learners learn
at their own pace and to free them from time and space constraints, we
have created the following resources.
Content Generation in 4 Quadrant
1st Quad e-Content
Textual Document, PDF / e-Books / illustration, video demonstrations / documents & Interactive simulations wherever required
2nd Quad e-Tutorial
Video and Audio content in an organized form, Animation, Simulation, Virtual Labs
3rd Quad Web resources
Related Links, Wikipedia Development of Course, Open Content on Internet, Case Studies, Anecdotal Information, Historical development of the subject, Articles
4th Quad Self-Assessment
MCQ, Problems, Quizzes, Assignments & Solutions, Online feedback through discussion forums & setting up the FAQ, Clarifications on general misconceptions
7
ACADEMIC COUNSELLING SESSIONS
CDEVL-JU is a wing of Jain (Deemed-to-be University). The academic
counsellors, tutors and mentors, counsellors with academic
competencies, skills and comprehensive information from the University
provide counselling to distance learners. To comply with UGC
guidelines, 10% of study hours will be provided through academic
counselling sessions and the remaining 90% will be devoted for learning
by distance learners through academic activities such as learning the
concepts from Self Learning Materials (SLM), Participation in practical
training sessions (asynchronous), internship programs, designing
projects, writing assignments, synopsis, dissertations etc.
NORMS FOR DELIVERY OF COURSES THROUGH DISTANCE MODE
SN Credit
Value of the Course
No. of Assignments
Practical Sessions
No. of Counselling sessions. Theory
(10% of total study hours)
Study hours of Learner
1 2 Credits 1 30 Hrs 6 Hrs 30 Hrs
2 4 Credits 2 60 Hrs 12 Hrs 60 Hrs
3 6 Credits 3 90 Hrs 18 Hrs 90 Hrs
* Credit means the unit award gained by a learner with study efforts of
minimum number of hours required to acquire the prescribed level of
learning in respect of that unit.
* 1 Credit = 15 hours
8
ASSIGNMENTS
The assignments are set keeping in view all the cognition levels of Bloom’s
Taxonomy Viz., remember, understand, apply, analyse, evaluate and create.
Each assignment has two sections, Section A and Section B.
Section A consists of 20 MCQs which are time bound with a duration of 20
minutes. After logging into the portal, if it is initiated, it has to be completed
at one sitting. After the duration, access will be restricted. Multiple attempt
shall not be allowed.
Section B has 5 descriptive type questions. This part of assignment shall be
hand written and the answers in the digitalised form shall not be accepted.
PORTIONS FOR THE ASSIGNMENTS
Assignments Portions Time Allowed
for MCQ (Time Bound
Descriptive (Hand Written assignments)
Assignment I
Module 1 Module 2 Half of 3rd
Module
20 Minutes (Online
assignments of 20 visual MCQs)
20 days (Hand written
assignments to be uploaded on or before 20 days)
Assignment II
Next half of 3rd
Module Module 4 Module 5
20 Minutes (Online
assignments of 20 visual MCQs)
20 days (Hand written
assignments to be uploaded on or before 20 days)
Assignment III All modules
(Entire Syllabus)
20 Minutes (Online
assignments of 20 visual MCQs)
20 days (Hand written
assignments to be uploaded on or before 20 days)
9
ASSIGNMENT GUIDELINES
1. Assignment is an integral part of the evaluation system in ODL scheme.
2. Internal assessment weightage is 30% of the total marks for every descriptive paper.
3. The eligibility criteria to appear for University End Semester Examinations is based on the
marks scored in the assignment. Minimum marks to be scored in each assignment subject
are 12 out of 30.
4. Submission of two assignments per semester per subject is mandatory. Students are required
to submit both the parts of the assignment.
5. Each assignment comprises of two parts. A) Online MCQ B) Descriptive
6. Assignments shall be published in the students’ portal only. Therefore it is advised to check
your portals and emails regularly.
7. Online MCQ assignment will be available in the portals for your future reference.
8. Handwritten assignments for descriptive form to be uploaded in PDF format. Diagrams and
charts should be drawn precisely wherever applicable.
9. Assignments will be accepted only through the portal and submission through any other
means will not be considered.
10. A confirmation email will be received by the students, after the descriptive assignment is
uploaded successfully. Students are recommended to preserve the same for future reference.
11. Re-attempt of any assignments will not be accepted.
12. It is advised to submit your assignments well in advance.
13. Students who do not submit the assignment before the due date will be barred from taking
up that particular semester examination. However, they will be eligible to take up
University End Semester Examinations provided the assignment is submitted in the
consequent semester.
14. Only assignments with duly filled cover sheet will be eligible for valuation.
15. Assignments which do not align with the respective elected optional language of the
students shall not be considered.
Assignment Cover Sheet
Name of the Student : _________________________________________________
USN/Reg. No. : ______________________________________________________
Programme. : ________________________________________________________
Course/Subject : ______________________________________________________
Student Signature : ____________________________________________________
Date of Submission : __________________________________________________
Marks Scored Section A : _________________________________________
Section B : _________________________________________
Name of the Valuator : Signature:
10
PATTERN OF ASSESSMENT
The Evaluation shall include two types of assessments.
1. Continuous or formative assessments
2. Summative assessment
The weightage for the two components are as follows
SN Assessment Weightage Assessment Tools
1 Formative/Continuous 30% Assignments
2 Summative 70%
Term End Examinations - Projects - Field Study / Report - Project work reports - Dissertations - Viva Voce exam
The assessment tools used for formative assessment (Internal Assessment) are
assignments. Distance learners shall follow the guidelines for submission of
assignments.
Marks or grades obtained in Internal Assessment and Term End Examinations
will be shown separately in the grade card / marks card.
PASS CRITERIA FOR UNDER GRADUATE AND POST GRADUATE COURSES
2021-22
SN Course Term End
Examination (70 Marks)
Internal Assessment (30 Marks)
Total (100 Marks)
Semester Average
(Aggregate) Remarks
1 Under
Graduate Min 40%
(28 Marks) Min 40%
(12 Marks) Min 40%
(40 Marks) 40%
Student has
to score minimum
passing marks in both
TEE & IA, apart from
overall aggregate
marks
2 Post
Graduate Min 40%
(28 Marks) Min 40%
(12 Marks) Min 40%
(40 Marks) 50%
3 PG
Diploma Courses
Min 40% (28 Marks)
Min 40% (12 Marks)
Min 40% (40 Marks)
50%
4 Practical’s
(50 Marks)
Min 40% (20 Marks)
11
SELF-LEARNING MATERIAL (SLM)
CDEVL-JU has developed SLM to facilitate asynchronous learning engagements. It includes contents in the form of course materials either in printed form or in e-form. We have developed SLM for each course (paper) for the syllabus prescribed by our university. It is self-explanatory, self-contained and amenable to self-evaluation. It enables the learner to acquire the prescribed level of learning in a course of study. SLM has the following features.
- It has been designed as per the credit structure of the respective programs (UGC guidelines)
- There is a brief description of unit structure with corresponding
objectives.
- Introduction to the module to establish continuity with prior knowledge.
- The content in SLM has been presented in a conversational format to facilitate information between the learner and contents.
- Clear organization and presentation of information through multiple learning paths for engaging in learning activities.
- The content has been designed so as to stimulate the learners in high order thinking and critical reasoning activities. It encourages the learner to apply new skills and knowledge.
- Learning experiences supplemented with examples, flowcharts, pictorial representations, illustrations, learning activities etc. It involves the learner actively through learning experiences.
- Concise summary
- Learning through SLM is integrated with evaluation through Self-assessment questions.
- Inclusion of Suggested readings and references.
- SLMs are in easily downloadable formats.
12
LEARNER SUPPORT CENTER (LSC)
Jain (Deemed-to-be University) has established LSC to assist the students in best possible way on all working days between 10.00AM to 05.00PM. The Learner support services include:
1. Pre-admission counselling for prospective learners to provide information and facilitate them in taking an informed decision on joining a specific program
2. Support for admission related matters 3. Details of study materials and information 4. To provide interface between the teachers and the learners for
rendering academic services and assistance required by our distance learners
Students may reach out to the team through any of the following mode: a) STUDENT HELPLINE b) INCIDENT MANAGEMENT SYSTEM c) EMAIL d) LURNINGO APP (ANDROID BASED)
A) STUDENT HELPLINE 080-46857979 / 47096207
After enrolling to any of the JU-CDEVL Program, Students can expect an on
boarding call from the Support team which introduces them to all the features
and facilities available. A preliminary check is also done during the call to
ensure that all the students have received Login credentials to LMS and that
they login to the System and begin studies.
Students may reach out to the Student support team by calling on 080-
46857979/47096207 and seek quick information or seek assistance with their
query. Students are expected to mention Program, Batch details along with
the crisp explanation on the query for quick response/resolution.
B) INCIDENT MANAGEMENT SYSTEM
It is a software that serves as a platform to understand and fix your queries.
Student may login to the portal and rise E-tickets regarding their queries. The
same will be responded within 2 days.
* LSC means a center established by HEI for advising, counselling, providing
interface between the teachers and the learners, rending academic and any
other related service and assitance required inter-alia by Distance Learners.
13
Below is the Home Page of the STUDENT PORTAL-
In the block “Support Requests”, Click New
* Note: Learners Support Services – It means and includes such services as are
provided by HEI to facilitate the acquisition of teaching learning experiences by the
learner to the level prescribed by or on behalf of the commission in respect of a
program of study under Distance mode.
14
The following Box of Have a Question? will appear…
Please select appropriate Category from the dropdown of categories and click
After selecting Category; Please fill the Title and Description of your request/query
Click on Submit Request
The Student Support Team will respond within 2 working days.
15
Click on Submit Request The Student Support Team will respond within 2 working days. C) EMAIL SUPPORT University Student Support team can be reached by sending an email from the registered email ID. Emails are responded to within 2 working days. Please note that all important communication is sent through email hence it is important that students check emails frequently. Student may send email queries to the appropriate email ids as listed below: [email protected]
Exam related queries only
Assignment related queries only
Queries related to academics/studies only
LMS Login, Password, Documentation, change of email/mobile etc.
Note: Please do not mark CC(Carbon Copy) to multiple emails ids as each one is managed by different teams and there could be delay in response.
16
D) LURNINGO APP (ANDROID PLATFORM) You may download the Lurningo app from PlayStore on your Android mobile and utilize the same on the go.
Student Login
screen
20
You may reach out to
the Student Support
team through
Lurningo app either
by Raising a Ticket or
to Student Helpline
22
GUIDELINES FOR ONLINE MCQ TEST
Assessment in Distance mode is also integrated with technology. The online MCQ test which is a part of formative assessment requires Distance learner to get conversant with the technicalities of online MCQ. It is time bound and multiple attempts are not allowed. We have designed a mock online MCQ test to enable Distance Learners to understand the algorithm and features of online MCQ. We are allowing multiple attempts only for mock MCQ test. Follow the steps:
1. Login to the student portal
2. Click on respective subject -> in course page click on Assignment section
23
3. Click on MCQ section
4. Click on the Attempt Quiz now button to start
5. When you are navigating from question to question, if you find that you are not sure of the right choice for any question, then it can be deferred by flagging. Click on ‘Flag Question’ button. This can be attempted at a later time within the duration
24
6. After attempting the first round of familiar questions, if you click on the ‘Finish attempt’ button, then you can access the summary of attempts.
7. You can view the flagged questions. If you click on the “return to
attempt”, button, then it allows you to attempt the flagged questions.
25
8. After attempting all questions, click on ‘Submit all and finish’ button.
9. Then you get a confirmation pop message for successfully completing MCQ part of your assignment.
10. Click on review – you can review the answered MCQ’s
26
GUIDELINES TO UPLOAD DESCRIPTIVE ANSWER SCRIPTS IN THE LMS
The Descriptive assignment shall be hand written in a A4 size plain sheet. The written answer scripts must be scanned and uploaded on the LMS. Click on Descriptive section in course page - > here click on ‘Attempt Quiz now’
Click on file Picker to choose the saved file in your Desktop and upload the
file or drag and drop the pdf file.
28
Click Submit all and finish
Click on review – you can review the answered descriptive (pdf) files
29
REDRESSAL OF GRIEVANCES Grievances - Your grievance must be specific This is to inform that whenever you write a mail to seek redressal of your grievances or to seek clarifications, you are required to share the following details. Name, Enrolment No. / USN, Contact Details, Program, Semester All queries related to LMS, Viz., password, login credentials, subject miss-match, language options, access to SLM, access to video, must be addressed to [email protected] All queries pertaining to assignments, assessment mode, assignment pattern, duration, shall be addressed to [email protected] All queries related to academics, course credits, project/training sessions, synopsis, dissertations, personal contact programs, doubt clarification sessions, videos, reference materials, previous year question banks shall be addressed to [email protected] All queries related to examinations, Examination Time Table, Question paper pattern, duration of examination, mode of examination, passing criteria, Backlogs, payment of exam fees and revaluation fees, practical and Viva-Voce Exams shall be addressed to [email protected] Important Instructions:
1. There is no provision for assignment revaluation. 2. There shall be a provision for revaluation of end semester examination
papers on payment of prescribed fees. 3. No student shall change or reset his / her password after the
announcement of end semester examination timetable as it may restrict your access to examination portal.
* LMS – It means a system to keep track of delivery of E-Learning programs, learners engagement, assessment, results, reporting and other related details in one centralised location.
30
Bachelor of Commerce About the Program B.Com offered in Distance Education mode knows no boundaries
between a chief executive and a Class 12 student but it provides ample
learning experience to distant corners to gain the economics sentiments
of the evolving economy. As commerce revolves around economics, a
distant degree in commerce equips you with skills and techniques to
produce products to meet market trends (example: Consumer
behaviour), understand trade dynamics, create sustainability, manage
profits and evolve with international commercial environment. Fosters
the knowledge about Financial Markets.
31
Programme Outcomes (POs)
At the end of the programme, students will be able to
PO 1 Demonstrate the knowledge and skills in the field of Commerce and Business
management, including accounting, auditing, finance, taxation and law that are
relevant to employment as well as entrepreneurship.
PO 2 Employ functional/cross-functional knowledge and skills in new and concrete
situations by engaging in project-based learning, on-the-job training and
internships.
PO 3 Illustrate critical thinking skills to make data-driven business decisions and
interpret stakeholder value.
PO 4 Articulate thoughts/ideas clearly, logically and effectively to lead/organize self and
others in a cross-disciplinary environment.
PO 5 Recognize the need for lifelong learning and continuing professional development
PO 6 Demonstrate an Entrepreneurial mindset towards business opportunities
PO 7 Employ moral/ethical values in conducting one's life, use ethical practices in all
work and play a constructive role as a responsible citizen in the society.
PO 8 Accomplish Globally-recognized professional qualifications and adapt to changing
trades and demands of workplace through up-skilling/ re-skilling.
Programme Specific Outcomes (PSOs)
PSO 01 Develop competence and confidence as management accounting professional who
can guide and lead an organization to sustainable success.
PSO 02 Accomplish globally-recognized professional qualifications not limited to US
CMA (Certified Management Accountants) and UK CIMA (Chartered Institute of
Management Accountants).
PSO 03 Appraise strategic decision-making skills including crafting of strategies,
managing risks and assessing organization’s source of financial resources.
PSO 04 Develop skills in relevant technology to manage organizational and individual
performance.
PSO 05 Develop/construct entrepreneurial skills which are the driving force of modern
global economy and a primary source of job creation.
PSO 06 Demonstrate the highest standards of ethical responsibility and integrity to
maintain a good professional image.
32
COURSE MATRIX
SEMESTER I
Course Code Title of the Paper Credits Total Marks
UE IA Total
19KAN1OD01/
19HIN1OD01/
19SAN1OD01/
19AENG1OD01
KANNADA/
HINDI/
SANSKRIT/
ADDITIONAL ENGLISH
4 70 30 100
19ENG1OD02 GENERAL ENGLISH I 4 70 30 100
19BC1OD03 FINANCIAL
ACCOUNTING I 4 70 30 100
19BC10ND06 HUMAN RESOURCE
MANAGEMENT 4 70 30 100
19BC10ND05 QUANTITATIVE
TECHNIQUES 4 70 30 100
19ICONA1 INDIAN CONSTITUTION 4 70 30 100
Total 24 420 180 600
SEMESTER II
Course Code Title of the Paper Credits Total Marks
UE IA Total
19KAN2OD01/
19HIN2OD01/
19SAN2OD01/
19AENG2OD01
KANNADA II/
HINDI II/
SANSKRIT II/
ADDITIONAL ENGLISH II
4 70 30 100
19ENG2OD02 GENERAL ENGLISH II 4 70 30 100
19BC2OD03 FINANCIAL ACCOUNTING II 4 70 30 100
19BC2OD04 MARKETING MANAGEMENT 4 70 30 100
20BC2OD04 BUSINESS ECONOMICS 4 70 30 100
19BC2OND05 ENTREPRENEURSHIP 4 70 30 100
Total 24 420 180 600
33
SEMESTER III
Course code Title of the Paper Credits Total Marks
UE IA Total
19BC3OND01 CORPORATE ACCOUNTING 4 70 30 100
19BC3OD02 BANKING AND FINANCIAL
INSTITUTIONS 4 70 30 100
19CENG0G1 COMMUNICATIVE ENGLISH 4 70 30 100
19BC3SOD04 BUSINESS ETHICS &
NEGOTIATION SKILLS 4 70 30 100
19MIS3GOD03 MANAGEMENT INFORMATION
SYSTEMS 4 70 30 100
Total 24 420 180 600
SEMESTER IV
Paper
No. Title of the Paper Credits
Total Marks
UE IA Total
1 COST ACCOUNTING 4 70 30 100
2
BUSINESS LAWS
FINANCIAL
MANAGEMENT
4 70 30 100
3 BUSINESS LAWS 4 70 30 100
4 ENVIRONMENTAL
STUDIES 4 70 30 100
5 ORGANIZATIONAL
DYNAMICS 4 70 30 100
6 APPLIED STATISTICS 4 70 30 100
Total 24 420 180 600
Semester V & VI syllabus is under review
35
FINANCIAL ACCOUNTING – I
Credits: 4 Hours: 60 COURSE OUTCOMES: CO1: Demonstrate the knowledge of fundamental accounting principles and equations that
are required to record the business transaction in an organization while preparation of
financial statements.
CO2: Ascertainment of purchase consideration and its discharge in case of conversion of
partnership firm.
CO3: Compare and contrast the pros and cons of hire purchase and instalment system and
articulate decision making skills during their purchase.
CO4: Determine the procedure in preparation of Royalty Account in the books of Lessor and
Lessee in different Business Property contracts.
CO5:Compute Fire Insurance claims for the loss of stock and Profit by ascertaining Gross profit rate. Objectives: To acquaint students with the accounting concepts, tools and techniques influencing Business Organizations.
Module - 1 8 Hours Introduction to Accounting and Overview of Accounting Standards in India
Introduction, Meaning, Definition, Objectives,
Functions, Users of Accounting, various Accounting terms,
Rules and Accounting equations, (simple Problems)
Simple Journal Entries and Ledgers
Accounting Concepts and Conventions,
Need for Accounting Standards
Difference between IAS and IFRS
An Overview of Indian Accounting Standards
List of International Accounting Standards Module - 2: Dissolution of Partnership 10Hours
Modes of Dissolution
Settlement of Accounts
Difference between Dissolution of Partnership & Dissolution of Firm
Accounting Treatment- Problems
Insolvency Loss
Garner v/s Murray – Capital Ratio calculation
Insolvency of all Partners - Problems Module – 3: Conversion of Partnership 16 Hours
Introduction
Limited liability Partnership – Meaning
Need for conversion
Meaning of Purchase Consideration
Mode of Discharge of Purchase Consideration
Method of calculation of Purchase Consideration
36
* Net Payment Method * Net Asset Method * Lumpsum Method
Passing of Journal Entries and Preparation of Ledger Accounts in the books of Vendor
Treatment of certain items – Dissolution Expenses – Unrecorded Assets and Liabilities– Assets and Liabilities not taken over by the Purchasing Company - Contingent liabilities – non assumption of trade liabilities
Passing of Incorporation entries
Treatment of Security Premium
Fresh issue of shares and debentures to meet working capital
Preparation of Balance Sheet
Module – 4: Hire-Purchase and Instalment System 14 Hours
Introduction
Meaning
Hire Purchase Act 1972
Difference between Hire Purchase and Instalment Purchase system
Important Definitions – Hire Purchase Agreement- Hire Purchase Price – Cash Price, Hire Purchase Charges, Net Hire Purchase Price –Net Cash Price
Calculation of interest when both the cash price and the rate of interest are given
Calculation of interest when cash price is given but rate of interest is not given
Calculation of interest when both the cash price and the rate of interest are not given
Calculation of cash price -Annuity Method
Calculation of amount of instalment
Journal entries and Ledger accounts in the books of Hire Purchaser and Hire vendor under Asset Accrual method.
Treatment of Interest Suspense Account
Journal entries and Ledger account in the books of both parties. Module – 5: Royalties 12 Hours
Introduction, Meaning, Technical Terms – Royalty – Landlord – Tenant – Minimum Rent –Short workings – Recoupment of Short working under Fixed Period & Floating Period
Recoupment within the Life of a Lease, Treatment of Strike and Stoppage of work
Accounting Treatment – In the books of Lessee (Tenant) – when royalty is less than Minimum Rent – When royalty is equal to Minimum Rent, when royalty is more than minimum rent – When the right of recoupment is lost, when Minimum Rent Account Method is followed
Preparation of ledger accounts – Royalty Account, Landlord Account – Short workings Account - Minimum Rent Account when Minimum Rent Account is followed.
Books for Reference 1. Dr. S.N. Maheswari , Financial Accounting, VIkas Publishers 2. B.S Raman, Financial Accounting – United Publishers 3. Grewal and Gupta, Advanced Accounting – S Chand 4. Radhaswamy and R.L. Gupta, Advanced Accounting – Sultan Chand & Sons – 2010 1st Edition and 2011 2nd Edition 5. S.Kr. Paul, Advanced Accounting – New Central Book Agency 6. Dr.S.M.Shukla and Dr.S.P. Gupta – S Chand & Co. Ltd. 7. P.C. Tulasian, Pearson Editions, Introduction to Accounting – Pearson Education – 2012 8. Jain &Narang, Financial Accounting – Kalyani Publishers
37
HUMAN RESOURCE MANAGEMENT
Credits: 4 COURSE OUTCOMES: Hours: 60 CO1: Illustrate the importance, objectives and functions of Human Resource Management.
CO2: Develop an understanding and importance of human resource planning as well as its
role.
CO3: Demonstrate a critical understanding of Recruitment, Selection process
CO4: Identify the importance of training and induction programs in an organization.
CO5: Examine the objectives, methods and principals involved in performance appraisal.
CO6: Recommend the purpose and basis of promotions & transfers.
CO7: Acquaint students with the latest developments in Human Resource Management to adapt to the changing business environment
Objective To help the students acquire conceptual knowledge of the fundamentals of human resources management and the practice of the same in the changing business world. Module - 1 Introduction to Human Resource Management 8 Hours Meaning of HRM - Importance of HRM - Objectives and functions - Process of HRM - Duties and responsibilities of human resource manager Module - 2 Human Resource Planning, Recruitment, Selection, Placement& Training& Induction 18 Hours Meaning and importance of human resource planning - Steps in human resource planning - Meaning of recruitment, selection & placement – Methods of Recruitment and selection, Selection Procedure – Uses of tests in selection, types of tests, types of Interview (brief explanation only), problems involved in placement, - Meaning of Training and Induction - Objectives of induction - Need and Benefits for training - Methods of training.
Module – 3 Performance Appraisal & Compensation 14 Hours Meaning of performance appraisal - Objectives of performance appraisal - Methods of performance appraisal and limitations - Principles and techniques of wage fixation - Job Evaluation – Meaning, objectives and principles - Compensation – meaning of compensation, objectives of compensation Module – 4 Promotions, Transfers & Demotions 8 Hours Meaning and Definition of Promotion - Purpose of promotion - Basis of promotion - Meaning of transfer - Reasons for transfer - Types of transfer - Demotion- Meaning and reasons for demotions
38
Module – 5 Work Environment and Recent Trends in HRM 12 Hours Meaning of work environment - Fatigue, Monotony and boredom (Meaning Only) - Industrial accidents – definition and causes - Industrial injuries – meaning only - Employee safety - Grievance and grievance handling – Meaning, and need for grievance handling - Recent trends in HRM - Employer Branding, HR Audit, HR Matrix Management, E-HRM, Competency Mapping, Right sizing, moonlighting by employees (Meaning Only along with cases) - External Reports: Clause 49 and 55, SHE – Safety, Health and Environment
Books for Reference 1. C.B. Mamoria and S V Gankar, HRM, Himalaya Publishing House, Edition 2011 2. P SubbaRao, Human Resources Management, Himalaya Publishing House, 3rd Revised
and enlarged Edition 3. Appannaiah, Reddy and Aparna Rao , HRM , Himalaya Publishers, 1st edition 2005 4. VSP Rao , HRM , Excel Books , Second Edition (2005) 5. Gary Devler , HRM , Prantice Hall India , 7th edition
39
QUANTITATIVE TECHNIQUES
Credits: 4 Hours: 60 COURSE OUTCOMES: CO1: Acquaint the concepts of matrix arithmetic and the linear equations with two or three
variables solving with Cramer’s rule and matrix method and also to familiarize the business
applications of matrices in the current scenario.
CO2: Familiarize the concepts and business applications of ratios and proportions.
CO3: The learners will attain the knowledge on financial dealings like simple, compound
interests, annuities etc.
CO4: Orients the student with the usage of univariate data analysis with the help of central
tendency and measures of dispersions.
CO5: Makes the learner to familiarize and realize the needs of bi-variate data analysis for the survival of current dynamical business world with the help of correlation and regression analysis Objective To provide basic knowledge of quantitative mathematical tools and its applications in business & management. Module – 1 Matrices & Determinants 12 Hours
Types of matrices
Problems on addition, subtraction, multiplication of matrices
Determinants – Concept, solution of simultaneous equations using Cramer’s rule in two and three variables.
Module – 2 Ratio and Proportion 12 Hours
Concept of Ratios- Duplicate, Triplicate, Sub duplicate and Sub triplicate ratios, Related Problems.
Proportion - Concept, Types, Continued Proportion, Third fourth and inverse Proportion, Related Commercial problems.
Module - 3 Commercial Arithmetic 1 12 Hours
Simple Interest
Compound Interest including problems on Effective rate of interest and variable interest rates.
Annuities.
Bill discounting
Stocks and Shares
40
Module – 4 Analysis of UniVariate Data - 2 12 Hours Measures of dispersion
Introduction, Types of dispersion measures – concept absolute and relative measures
Qualities of good measure of dispersion
Range – Concept and simple problems
Quartile deviation – computation of QD and its coefficient for raw, discrete and continuous data
Standard Deviation – Computation of SD and its coefficient for raw, discrete and continuous data
Module – 5 Analysis of Bi Variate Data 12 Hours
Correlation – Meaning & Types
Spearman’s Rank correlation, Karl Pearson’s co efficient of correlation,
Probable error
Concurrent deviation method.
Regression – Meaning
Regression lines
Properties of Regression lines and regression coefficient
Related problems on regression lines and Regression coefficient. Books for Reference 1. S P Gupta: Statistical Methods- Sultan Chand, Delhi, 41st Revised Edition, 2011 2. Dr. B N Gupta: Statistics (Sahityta Bhavan), Agra. 3. C B Gupta, Vijay Gupta: Statistics, Vikas Publications, 23rd Edition reprint 2011 or S C
Gupta funds of State HPH, Edition, 2010 4. Dr. Asthana: Elements of Statistics, S Chand, 1st Edition 5. Dr. Sancheti&Kapoor: Statistics Theory, Methods and Application, Sultan Chand 2009,
7th Edition 6. Business Mathematics, J K Singh, Himalaya Publications, 2nd Edition, 2011
41
Indian Constitution
Credits: 4 Hours: 60
Module 1: Indian Constitution: Its philosophy and Framing
The Constituent Assembly
Preamble, Fundamental Rights and Fundamental Duties
Directives Principles of State Policy
Amendment and Review of the Constitution
Module 2: The Union & State Legislative
Union Parliament
State Legislature
Law-Making Process
Committee System
Module 3: The Union & State Executive
The President of India
The Prime Minister and Council of Ministers
The State Governor, Chief Minister and Council of Ministers
Module 4: The Judiciary
The Supreme Court of India
Judicial Review
Writs
Judicial Activism and Public Interest Litigation
Module 5: Issues
Indian Federalism
Human Rights and Environmental Protection
Reservation and Social Justice
Secularism
Module 6 Coalition Government
Books for Reference
1. D. D. Basu: Introduction to the Constitution of India
2. Granville Austin: India’s Constitution – Cornerstone of a Nation
3.Granville Austin: Working of a Democratic Constitution – The Indian
Experience
4. J C Johari: Indian Government and Politics, Vol 1 & 2
5. J R Siwach : Dynamics of Indian Government and Politics
42
GENERAL ENGLISH
Credits: 4 Hours: 60
Prose:
1. Plausibility in Fiction – Somerset Maugham
2. The Long Exile – Leo Tolstoy
3. Three days to see – Helen Keller
4. The Disrupted Coronation – Sreedevi K B
5. A Dollar – Play by David Pinski
Poetry:
1. A dog has died – Pablo Neruda
2. An Ode to the grasshopper – Pedro Pietri
3. To Autumn – John Keats
4. The Patriot – Nissim Ezeikel
5. The Mad – K Satchidanandan
ADDITIONAL ENGLISH
Credits: 4 Hours: 60
Prose:
1. The Man Upstairs – P G Wodehouse
2. Rip Van Winkle – Washington Irwing
3. The Russell Einstein Manifesto
4. Akku - Vaidehi
Poetry:
1. My Mother’s Sari – Vaidehi
2. On buying and selling – Khalil Gibran
3. Ethics – Linda Pastan
4. Chicago Zen – A K Ramanujam
5. The Shield of Achilles – W H Auden
6. All the world’s a stage – William Shakespeare
46
FINANCIAL ACCOUNTING –II
Total Credits: 4 UE/IA: 70:30 60hrs COURSE OUTCOMES: CO1:Incorporate transactions that need to be recorded in double entry system and learn to
convert single entry into double entry system of book keeping.
CO2:Determine the profit of branches under Debtors system, stock and Debtors system and
to incorporate Trial Balance of branch in head Office Books.
CO3:Provide the knowledge of accounting process of departmental accounts
CO4:Compute profits in Consignment transactions under Cost Price Method and Invoice
price Method.
CO5:Ascertaining the value of goodwill under different methods.
CO6:Identifying the different factors for valuation of shares and to solve problems on valuation of shares under different methods\ Objective To familiarize the students with concepts and applications of accounting principles to select business firms.
Module-1: Conversion of Single Entry System into Double Entry System 14 Hours
Introduction
Need for conversion
Preparation of statement of affairs-Cash book-Total debtors account- Total creditors account-Bills receivable account-Bills payable account-Trading & P/L account- Balance sheet.
Module – 2: Branch Accounts 20 Hours
Introduction
Meaning – objectives, types of branches - Methods of accounting for Dependent branches in the books of Head Office
Debtors System(problems) - Stock and debtors system (problems)
Final account system(theory)
Wholesale Branch (theory)
Independent branch - Transaction entries-Incorporation entries -Reconciliation entries (8 Entry method)
Module-3: Departmental Accounts 4 Hours
Introduction
objectives of depratmental accounts
advantages of departmental accounts
methods of maintianing departmental accounts
steps and predecures in preparation of departmental fianal accounts
special adjustments in departmental final accounts
problems
47
Module-4: Consignment Accounts 12 Hours
Consignments – Features
Proforma invoice
Account sale
Delcredere Commission
Accounting treatment in the books of the consignor and the consignee
Valuation of consignment stock - Normal and abnormal loss
Invoice of goods at a price higher than cost price. Module-5: Insurance Claims 10 Hours
Introduction
Need
Loss of stock
Calculation of Cost of goods sold
Calculation of G/P ratio
Preparation of statement to ascertain value of stock on the date of fire
Treatment of salvage
Valuation of stocks on the date of fire
Treatment of average clause
Treatment of Abnormal items. Books for Reference 1. Dr. S.N. Maheswari , Financial Accounting, VIkas Publishers – 2010 2. B.S Raman, Financial Accounting – United Publishers – 1994 – 4th Edition 3. Grewal and Gupta, Advanced Accounting – S Chand – 2008 4. Radhaswamy and R.L. Gupta, Advanced Accounting – Sultan Chand & Sons – 2008 5. S.Kr. Paul, Advanced Accounting – New Central Book Agency – 2003 6. Dr.S.M.Shukla and Dr.S.P. Gupta – S Chand & Co. Ltd. – 2002 7. P.C. Tulasian, Pearson Editions, Introduction to Accounting – Pearson Education – 2009 8. Jain &Narang, Financial Accounting – Kalyani Publishers – 2004
48
MARKETING MANAGEMENT
Total Credits: 4 UE/IA: 70:30 60hrs COURSE OUTCOMES:
CO1:Understanding and examining the basic concepts of marketing and marketing
environment.
CO2:Appraise market research process and analyze STP process.
CO3:Breakdown and examine various product and pricing strategies.
CO4:Understand the elements of promotion mix and factors affecting choice of distribution.
CO5:Outline and analyze the recent trends in marketing Objective To appraise the students about various marketing concepts and techniques for practical applications of the same in the modern competitive world. Module – 1 Introduction to Marketing and Marketing Environment 16 Hours
Definition and Scope
Traditional and Modern concepts of Marketing
Marketing Approaches
Macro environment – Demographic, Economic, Natural, Technological, Political – Legal, Socio cultural environment
Micro Environment - Marketing Mix; Business Mix, suppliers, marketing intermediaries & various types of public
Market Share (Meaning only)
Market Research- Meaning, Nature and Process Module - 2 Product & Pricing 16 Hours
Product definition
Classification of products
Product mix decision – product line, length, width, depth, consistency (All meanings only)
Product life cycle (Strategies of all phases included)
New product development process
Price definition
Pricing objectives
Price determination
Factors influencing pricing policy
Method of pricing policies and strategies Module – 3 Promotion and Distribution 8 Hours
Meaning of Promotion and Elements of promotion mix
49
Meaning of distribution
Factors affecting choice of distribution
Channel Management – steps
IMC- Meaning, Managing IMC, Implementing IMC Module – 4 Segmentation, Targeting and Positioning 12 Hours
Market Segmentation: Bases for Market segmentation
Requisites of sound marketing segmentation
Market targeting meaning & strategies
Product positioning- Meaning and types of positioning Branding- Introduction, Concepts- Brand Awareness, Brand Awareness, Brand Name, Brand Loyalty, Brand Equity (Meaning only) Elements of Branding General Strategies of Branding
Module – 5 8 Hours Recent Trends in Marketing
Digital Marketing – Online Marketing, Blogs, Mobile Marketing, Social Media Marketing
Green Marketing
Concept marketing
Buzz Marketing
Viral Marketing
De-Marketing
Remarketing (All above concepts-Meaning only with relevant case-lets) Books for Reference 1. Marketing Management - Kotler,Keller, Koshy and Jha 2. Essentials of Marketing Management -P N Reddy &Appanniah. 3. Marketing management- Sharma and Shashi.K. Gupta 4. Marketing management – Sontaki 5. Marketing management- S.A.Sherlakar
50
BUSINESS ECONOMICS
Credits: 4 Total Lecture Hours: 60 hrs COURSE OUTCOMES: CO1:Demonstrate the basic concepts and theories of economics.
CO2:Illustrate the use of Demand and supply analysis, production and consumer theory in
decision making.
CO3:Appraise the essential economic theories and its implication on the flow of money in
economy.
CO4:Examine the macro economic variables such as national income, output, savings,
investment and employment.
CO5:Contrast the role of international trade, exchange rates and international organizations.
Objectives:
The objective of the subject is to introduce students to the core economic principles and how
these can be used in a business environment to help decision making. It provides the
fundamental concepts of microeconomics and macroeconomics like how economic agents
make decisions and how these decisions interact, how the economic system works and other
such aspects.
Module1: INTRODUCTION TO ECONOMICS: 12 Hours The nature and scope of economics Wealth and welfare scarcity and choice how an economy is organised natural resources the nature of the firm entrepreneurship the nature of profit opportunity Cost Relationship to other social sciences: the nature of accounting profit and economic profit Module2: CONSUMPTION, PRODUCTION AND DISTRIBUTION: 12 Hours Demand and supply principles, price determination, partial equilibrium, price and other elasticities theories of consumer behaviour time periods, short and long run costs and opportunities the objectives and behaviour of firms under differing market conditions - competition, monopoly and oligopoly factor pricing, wages, interest, rent, profit productivity Module3: HOUSEHOLD, CORPORATE AND FINANCE SECTORS: 14 Hours Household expenditure, price indices corporate decision making theory and practice agency theory, stakeholder theory and resource dependency theory corporate governance, board of directors and sub-committees of the board, audit, remuneration (or executive compensation),and nomination committees. Share-holder activism location, scale, merger and restrictive practice relationship of corporate sector to government industrial efficiency the labour market money, its functions and dysfunctions the flow of money through the
51
financial system monetarist theory and policy financial institutions including all banks the Central Bank the capital market Module4: PUBLIC SECTOR AND MACRO-ECONOMY: 10 Hours The major variables: national income, output, expenditure the circular flow of income; determination of national income consumption, saving and investment; their interaction and influence on employment fluctuations in national income and employment; regional problems inflation, deflation, reflation and disinflation government policies for managing the macro-economy, fiscal incomes, taxation and growth policies Module5: THE EXTERNAL SECTOR: 12 Hours Elements of international trade theory the balance of payments, fixed and floating exchange rates, policies and effects the role of international organisations e.g. GATT, IMF, World Bank, the European Union and other regional trade organisations Books for Reference
1. M L Jhingan : International Economics, Vrinda Publications (P) Ltd., 2011, 6th Edition
2. NIravathi& C Ramani Nair : International Economics, InterlnePublishers Pvt. Ltd., 1st Edition, 2003
3. Joel Dean: Managerial Economics, 2010, 1st edition – Prentice Hall of India 4. Sankaran : Business Economics 2006 – MarpulseMargham Publication 5. Varshney and Maheshwari : Managerial Economics, 2010, 20th Edition, EC &
Sons 6. D M Mithani : Business Economics, 2006, Himalaya Publication House 7. K KDewett : Economic Theory, 2009, S Chand & Company Ltd. 8. Petersen & Lewis: Managerial Economics, 2008 – 4th Edition, Prentice Hall of India 9. Mote V L peul. S & Gupta G S: Managerial Economics, 2011, 1st Edition, Tata
McGraw Hill 10. Modern Micro Economics by A. Koutosoyiannis, 2nd Edition, Macmillan, 2011
52
ENTREPRENEURSHIP
Credits: 4 60 Hours COURSE OUTCOMES: CO1:Discuss the concept of entrepreneurship and its needs in current scenario.
CO2:Examine the business environmental analysis and preparing a planning
CO3:Articulate technical, financial, managerial and personnel feasibility of a business plan
CO4:Course outcome4Illustrate the relationship between a business organization and
various government schemes and regulations.
CO5:Identify why entrepreneurs fail and the various pitfalls of entrepreneurs Objective:
The objective of the course is to see to that the students develop the ability of analyzing
various aspects of entrepreneurship. to acquire necessary knowledge and skills required for
organizing and carrying out entrepreneurial activities, and the specificities as well as the
pattern of entrepreneurship development and to contribute to their entrepreneurial and
managerial potentials.
Module - 1 The Entrepreneurship - A Perspective 12 Hours • Concepts of Entrepreneurship Development • Introduction to the concept of Entrepreneur • Entrepreneur vs. Intrapreneur • Entrepreneur vs. Entrepreneurship • Attributes and Characteristics of a successful Entrepreneur • Role of Entrepreneur in Indian economy and developing economies with reference to Self-Employment Development • Entrepreneurial Culture.
Concept of Women Entrepreneurship • Reasons for few / No Women Entrepreneurs • Role, Problems and Prospects • Case studies of Successful women Entrepreneurial Ventures • Government assistance and schemes to promote women Entrepreneurs Module - 2 Steps in Entrepreneurial Venture 10 Hours • Business Planning Process • Environmental Analysis - Search and Scanning • Identifying problems and opportunities • Defining Business Idea • Basic Government Procedures to be complied with. Module - 3 Starting a Business Venture and Writing of a Business Plan 12 Hours • Technical, Financial, Marketing, Personnel and Management Feasibility.
53
Business Plan • Estimating and Financing funds requirement • Schemes offered by various commercial banks and financial institutions & Government agencies like IDBI, ICICI, SIDBI, SFCs, KSIDC, SIDO, AWAKE, TECKSOK, KVIC • Venture Capital Funding and Angel Investors
Crowd funding Module - 4 Entrepreneurship Development and Government 14 Hours • Role of Central Government and State Government in promotingEntrepreneurship • Introduction to various incentives, subsidies and grants • Export Oriented Units - Fiscal and Tax concessions available • Role of following agencies in the Entrepreneurship Development • District Industries Centers (DIC) • Small Industries Service Institute (SISI) • Entrepreneurship Development Institute of India (EDII) • National Institute of Entrepreneurship & Small Business Development (NIESBUD) • National Entrepreneurship Development Board (NEDB)
MUDRA
Startup Action Plan 2016
Forms of business ownerships in India Module - 5 Failures – Reasons and Suggestions for Improvement 12 Hours • Why do Entrepreneurs fail? • The FOUR Entrepreneurial Pitfalls (Peter Drucker) • Preventive measures for Industrial sickness and remedial measures for improvement of Industrial effectiveness • Failed Entrepreneurial Ventures and Turnaround Ventures – Case studies. Books for Reference 1. Entrepreneurship: New Venture Creation - David H. Holt 2. Entrepreneurship - Hisrich Peters 3. The Culture of Entrepreneurship - Brigitte Berger 4. Project Management - K. Nagarajan 5. Dynamics of Entrepreneurship Development - Vasant Desai 6. Entrepreneurship Development - Dr. P.C.Shejwalkar 7. Thought Leaders - Shrinivas Pandit 8. Entrepreneurship, 3rd Ed. - Steven Brandt 9. Business Gurus Speak - S.N.Chary 10. The Entrepreneurial Connection - Gurmit Narula
54
GENERAL ENGLISH
Credits: 4 Hours: 60
Prose:
1. A retrieved reformation – O’Henry
2. The Garden Party – Katherine Mansfield
3. Sweet Milk (Neipayasam) – Kamala Das
4. The Letter – Dhumaketu
5. Love across the salt desert – Keki N Daruwala
6. In Praise of Idleness– Bertrand Russell
Poetry:
1. Fidelity – William Wordsworth
2. Million Man March Poem – Maya Angelou
3. The Three Kings – H W Longfellow
4. The Old Gumbie Cat – T S Eliot
ADDITIONAL ENGLISH
Credits: 4 Hours: 60
Prose:
1. An Inconvenient Truth (Nobel Prize Acceptance Speech) – Al Gore
2. The story of an hour – Kate Chopin
3. With the photographer – Stephen Leacock
4. Legal Alien – Rutangye Crystal Butungi
5. He said and she said – Alice Gerstenberg
Poetry:
1. Lakshman – Toru Dutt
2. Snake – D H Lawrence
3. Birches – Robert Frost
4. The Country without a post office – Agha Shahid Ali
5. Calypso – Edward Brathwaite
58
CORPORATE ACCOUNTING
Total Credits: 4 60 Hours
Course Outcomes:
CO1: Exposure to the process of internal reconstruction along with accounting treatments
CO2: Developing an insight on Mergers and Acquisitions of Companies and to help in the
preparation of accounts in the books of both vendor and purchasing companies
CO3: Summarize accounting transactions and prepare final accounts according to
Schedule III of Companies Act, 2013
CO4: Analyzing the provisions of Companies Act, 2013 for liquidation and the hierarchy
of settlement of claims at the time of liquidation
CO5: Exposure to the contemporary trends in the accounting world
Module Hours Topics References/Activities/Flip
Classes
Module-1
14
Hours
Company Final Accounts
Requirements of Companies Act for the
presentation of profit and loss account
and balance sheet of a company
(vertical method)
Treatment of items like depreciation,
interest on debentures, tax, dividends,
interim, proposed, unclaimed, interest
on capital, CDT
Managerial remuneration( theory only)
Commission after charging such
commission
Preparation of income statement and
balance sheet as per Companies Act as
per Companies Act, 2013 Schedule III
Final accounts Managerial
remuneration - problems.
Preparation of Company
Final Accounts according to
Schedule III.
http://ebook.mca.gov.in/Act
pagedisplay.aspx?PAGENA
ME=17919
Module-2
10
Hours Internal Reconstruction
Meaning-Objective-Procedure
Forms of reduction
Accounting adjustments
Passing of journal entries
Surrender of shares
Forfeiture of Shares
Preparation of balance sheet after
Passing of Journal Entries
for the process of Internal
Reconstruction
http://www.accountingnotes
.net/shares/share-
capital/alteration-of-share-
capital-and-internal-
59
reconstruction. reconstruction-
accounting/12814
Module-3
20
Hours Mergers and Acquisition
Meaning, definition & types
Calculation of purchase consideration
under net asset and net payment basis
adopting Accounting Standards 14 -
Purchase and merger method,
Treatment of fractional shares
Liquidation expenses met by
amalgamated company
Passing journal entries
Preparation of ledger accounts in the
books of the amalgamated company
Journal entries and preparation of
ledger accounts in the books of the
purchasing company
Incorporating entries
Finding out goodwill or capital reserve
Preparation of balance sheet as per
Schedule III
Preparation of report on 3
recent mergers and
acquisitions
http://www.iosrjournals.org/
iosr-jbm/papers/Vol18-
issue6/Version-
1/J1806017986.pdf
Module-4
10
Hours
Liquidation
Types of liquidation
Procedure to wind up a Company
Preparation of liquidator’s statement of
affairs
Hierarchy of payment
Calculation of commission
Payment to unsecured creditors and
preferential creditors
Treatment of uncalled capital
Liability of contributors (Problems)
Preparation of Liquidator’s
Statement of Affairs
https://www.taxmann.com/b
logpost/2000000406/compa
ny-liquidation-process-and-
procedure.aspx
https://www.mca.gov.in/Mi
nistry/pdf/TheInsolvencyan
dBankruptcyofIndia.pdf
Module-5
06
Hours Contemporary Trends in Accounting
Human Resource Accounting
Forensic Accounting
Green Accounting
Inflation Accounting
Environmental Accounting
http://indianresearchjournals
.com/pdf/IJSSIR/2013/April
/11.pdf
https://study.com/academy/l
esson/current-trends-in-
accounting.html
Reference books:
1. Corporate Accounting, R.L.Gupta and M.Radhaswamy, 2019
2. Corporate Accounting, Jain and Narang, 2019
3. Corporate Accounting by S N Maheshwari - Vikas Publishing, 2019
4. Corporate Accounting Dr. V.Rajasekaran & Dr. R.Lalitha, 2019
5. Corporate Accounting By Mukherjee & Hanif, Amitabh Mukherjee Mohammed
Hanif Tata McGraw-Hill Education, 2019
6. Corporate Accounting, PC Tulsian & Bharat Tulsian, 2019
60
BANKING FINANCIAL INSTITUTIONS
Total Credits: 4 60 Hours
Course Outcomes: CO 1: Acquire basic and fundamental knowledge of banking sector in India and Negotiable
instruments.
CO 2: Examine the classification of financial system in India and the functions of financial
systems.
CO 3: Analyze several financial institutions and their role in economies, including financial
and economic parameters.
CO 4: Evaluate the reasons for establishing regulators and the role of supervising authorities
for both bank based and market based systems.
CO 5: Identify and make use of the recent trends and innovations in the banking institutions.
Module Hours Topics References/Activities/Flip Classes CO
Module-1
10 Hours
FINANCIAL SYSTEM AND
SERVICES
Meaning- Features- function and
basic elements of financial system
Classification of Financial System.
Constituents of Financial Markets
– Functions of Primary Market and
Secondary Market
Differences between capital and
money market, financial services-
Fee and Fund based.
Financial sector reforms in India.
Recent mergers of nationalized
bank and its impact on customers
and banks
BSE and NSE in Indian economy.
Law and practices of banking:
Reddy and Appannaiah. Himalaya
publishing house. Edition 2019.
Financial services: Gupta Agarwal:
McGraw Hill education 8th edition.
https://shodhganga.inflibnet.ac.in/h
andle/10603/57915
CO1
Module -
2
12 Hours
FINANCIAL INSTITUTIONS
Evolution of Banking and Non-
Banking Financial Institutions
Constitution, Objectives &
Functions of IDBI, SFCs, SIDCs,
LIC, EXIM Bank.
Mutual Funds – Features and
Types.
Law and practices of banking:
Reddy and Appannaiah. Himalaya
publishing house. Edition 2019.
Financial services: Gupta Agarwal:
McGraw Hill education 8th edition.
https://shodhganga.inflibnet.ac.in/bi
tstream/10603/60862/11/11_chapte
r%201.pdf
CO
2
Module-3
14 Hours
COMMERCIAL BANKS
Evolution and Role of Commercial
Banks – Functions of Commercial
Banks, Nationalization of
commercial banks and objectives
Relationship between banker and
customer.
Negotiable instruments–
Law and practices of banking:
Reddy and Appannaiah. Himalaya
publishing house. Edition 2019.
Financial services: Gupta Agarwal:
McGraw Hill education 8th edition.
https://www.researchgate.net/public
ation/243780528
CO3
61
Meaning & Definition – Features
Kinds of Negotiable instruments,
Endorsements: Meaning,
Essentials & Kinds of
Endorsement.
Module-4
12 Hours
REGULATORY INSTITUTIONS
Reserve Bank of India (RBI) –
Organization – Objectives –
Roles and Functions.
AMFI(Association of Mutual
Funds in India)
The Securities Exchange
Board of India (SEBI) –
Organization – Objectives,
Powers and functions
Law and practices of banking:
Reddy and Appannaiah. Himalaya
publishing house. Edition 2019.
Financial services: Gupta Agarwal:
McGraw Hill education 8th edition.
http://www.eiiff.com/financial-
institutions/roles-international.html
CO4
Module-5
12 Hours
BRANCH OPERATION AND
CORE BANKING
Introduction and evolution of
bank management –
Technological impact in
banking operation – Total
branch computerization
Concept of Centralized
banking –opportunities,
challenges and
implementation,
Cardless ATM service,
AI-Driven Predictive Banking
Artificial intelligence for fraud
detection.
Peer to Peer lending
Crowd Funding
Block chain.
Law and practices of banking:
Reddy and Appannaiah. Himalaya
publishing house. Edition 2019.
Financial services: Gupta Agarwal:
McGraw Hill education 8th edition.
https://www.rbi.org.in/Scripts/BS_
PressReleaseDisplay.aspx?prid=48
268
CO5
Reference books:
1. Banking Theory Law and Practice, HPH- 24th revised edition Gordon & Natarajan.
2. The Financial System In India: Markets, Instruments, Institutions, Services And
Regulations 1st Edition, Kindle Edition -Subhash Chandra Das
3. Banking Law Along with Negotiable Instruments Act by Dr. S.S. Srivastava | 1 January
2018
WEB SOURCES:
1. https://www.rbi.org.in
2. https://www.sebi.gov.in
62
BUSINESS ETHICS & NEGOTIATION SKILLS
Total Credits: 4 60 Hours
Course Outcomes:
CO 1. Acquire basic and fundamental knowledge on Negotiation skills
CO 2. Identify goals, options and criteria for success.
CO 3. Attain the knowledge on the stages and phases of negotiation
CO 4. Realize negotiation styles and strategies
CO 5. Reveal the methods and algorithms for psychological press
Module Hours Topics References/Activities/Flip Classes CO
Module 1
12 Hours
Business Ethics
Meaning and Definition of Business Ethics
Scope of Ethics and Types of Ethics
Characteristics – Factors influencing Business Ethics
Importance of Business Ethics
Ethical theories
Causes of unethical behaviour
Ethical abuses
Work ethics
Books Ghosh B.N, Business Ethics and Corporate Governance, Tata McGraw-Hill Online Articles: https://businessethicshighlights.com/2019/01/04/top-10-business-ethics-stories-of-2018/
https://hbr.org/2019/11/the-ethical-dilemma-at-the-heart-of-big-tech-companies
CO1
Module -
2
10 Hours
Preparing the Negotiations
Basic concepts on Negotiation
Negotiation - Definition , meaning , concepts
Negotiation vs other social interactions Aspects of negotiation research and practice Aspects of negotiation
Goal-setting: identifying your goals, options and criteria of success
Identifying your BATNA (best alternative to a negotiated agreement) and ZOPA (zone of possible agreement)
Assessing the other side, red-teaming
Learning about catalysts and barriers of successful collaboration
Designing& Creating a negotiation plan
Books
Negotiation by Himanshu Rai
Counselling and negotiation skill for
manager by Pramveer kapoor.
Online Articles:
https://www.pon.harvard.edu/daily/business-negotiations/the-importance-of-negotiation-in-business/ https://www.cleverism.com/skills-and-tools/negotiation/
CO2
Module-
3
12
Hours
Tactics of Negotiation, Negotiation Stages & Phases
phases of actual negotiations: initial phase, exploratory phase and
Books
Negotiation by Himanshu Rai
Counselling and negotiation skill for
CO3
63
finalization
Rational and emotional elements of trust, cultural and psychological differences of trusting people
Tactics for promoting a constructive negotiation climate
Positions and interests in negotiations
negotiation scenarios: win-win, win-lose, lose-win, lose-lose
-The Thomas-Kilmann Conflict Mode Instrument in negotiations
Leigh Thompson’s 5 negotiation mental models
manager by Pramveer kapoor.
Online Articles:
https://www.managementstudyhq.com/characteristics-and-steps-of-negotiation-process.html https://psicopico.com/en/las-fases-negociacion/
Module -
4
14
Hours
Negotiation Styles & Strategies
Persuasion techniques
Instruments of negotiations
The role of outside actors in negotiations: the media and interest groups
Finalization: overcoming impasse
Reaching an agreement, types of agreements Negotiation strategies
Positional bargaining
Principled negotiations by Roger Fisher and William Ury
Mixed negotiating by Willem Mastenbroek
3-D Negotiation by David Lax and James Sebenius Interim assessment: colloquium
Books
Negotiation by Himanshu Rai
Counselling and negotiation skill for
manager by Pramveer kapoor.
Online Articles:
https://www.negotiations.com/definition/negotiation-styles/
CO4
Module
5
12
Hours
Countering manipulation and psychological press
The methods and algorithms of revealing and countering manipulation
Transactional analysis in negotiations- Post-negotiation stage
Implementation and compliance
Post-negotiation assessment and evaluation ,Special negotiation cases
International and cross-cultural negotiations - Crisis negotiations.
Books
Negotiation by Himanshu Rai
Counselling and negotiation skill for
manager by Pramveer kapoor.
Online Articles:
https://www.hbs.edu/faculty/Publication%20Files/08-058_17eca3fb-6891-4572-a8f0-7f25a4b92729.pdf
https://psycnet.apa.org/record/2007-11239-026
CO5
Reference Books:
64
Andrew Crane & Dirk Matten (2010). Business ethics, Oxford
Dean A. Bredeson, Applied Business Ethics, Cengage Learning
Bajaj P. S & Raj Agarwal, Business Ethics, Biztantra
Richard Luecke (2003), Harvard Business Essentials: Negotiation, Harvard Business Press.
• Roger Fisher, William Ury (2012), Getting to Yes: Negotiating an agreement without giving in,
Random House.
• Pervez N. Ghauri, Jean-Claude Usunier (2003), International Business Negotiations, Emerald
Group Publishing.
• Paul Steele, Tom Beasor (1999), Business Negotiation: A Practical Workbook, Gower
Publishing, Ltd.
• Michael Watkins (2002), Breakthrough Business Negotiation: A Toolbox for Managers, John
Wiley & Sons.
• Donald W. Hendon, Rebecca Angeles Hendon, Paul A. Herbig (1996), Crosscultural Business
Negotiations, Greenwood Publishing Group.
65
MANAGEMENT INFORMATION SYSTEMS
Total Credits: 4 60 hours
Course Outcomes:
CO 1: Attain the knowledge on information systems and its importance in management
decision making process.
CO 2: Identify the technical foundations needed in framing and implementing MIS in an
organization.
CO 3: Acquaint learners the concept of different levels of subsystems used in Strategic
planning.
CO 4: Describe Information Systems -such as SCM, E - CRM, ERP etc.
CO 5: Update the latest trends and developments in the field of IS and IT.
Module Module Topics References/Activities/Flip
Classes CO
Module-
1
10
Hours
Basic concepts of Information Systems Introduction to Management
Information Systems.
History & Impact of MIS, Role and
Importance, MIS Categories
Value Chain concepts
Managers and Activities in IS.
Importance of Information systems in
decision making and strategy building.
Information systems and subsystems.
Text Books: Management
Information System by CSV
Murthy.HPH
MIS Text and Cases by
Dr.Milind Oka, Everest
Publishing House
Online references: https://www.tandfonline.com/toc/mmis20/current
CO1
Module-
2
12
Hours
Technical Foundations of MIS
Introduction to computer basics.
Data and information
Basic concepts of software and
hardware,
Database and file management
Roles and responsibilities of CIO and
DBA.
Text Books: Management
Information System by CSV
Murthy.HPH
MIS Text and Cases by
Dr.Milind Oka
Online references: https://www.managementstudyguide.com/management-information-system-articles.htm
CO 2
Module-
3
14
Hours
Subsystems of MIS
Features, types and operations and functions
of
Transaction Processing Systems (TPS)
Decision Support Systems (DSS)
GDSS, EIS, ES, MIS.
Features, Process, advantages and
Disadvantages
Role of these systems in Decision
making process.
Text Books: Management
Information System by CSV
Murthy.HPH
MIS Text and Cases by
Dr.Milind Oka
Online references: https://www.researchgate.net/publication/287205806_Management_Information_System_and_Decision-Making
CO3
66
Module-
4
12
Hours
Information Subsystems and Organization.
Definition, Scope, features, types and
functions of
Enterprise Resource Planning (ERP)
Business Process RE-
engineering(BPR)
Artificial Intelligence (AI)
Knowledge Management
Systems(KMS)
Electronic Customer Relationship
Management(E-CRM).
Text Books: Management
Information System by CSV
Murthy.HPH
MIS Text and Cases by
Dr.Milind Oka, Everest
Publishing House
MIS, by Saroj Kumar and
Dileep Singh, Thakur
Publishers.
Online references: https://www.researchgate.net/publication/287205806_Management_Information_System_and_Decision-Making
CO4
CO5
Module-
5
12
Hours
Technology aids and emerging trends in
MIS:
E-Business
Branding strategies, Affiliate
marketing, viral marketing,
permission marketing
Data, Big-Data & SBUs.
Dash boarding and Data visualization
Supply Chain Management –
Logistics, features, stages in SCM.
Text Books: Management
Information System by CSV
Murthy.HPH
MIS Text and Cases by
Dr.Milind Oka, Everest
Publishing House
MIS, by Saroj Kumar and
Dileep Singh, Thakur
Publishers.
Online references: https://www.managementstudyguide.com/emerging-trends-in-information-technology.htm
CO5
Reference books:
1. James A. O’Brien, George M Marakas and Ramesh Behl 2009 . Management Information
Systems , Tata McGraw Hill Education Private Limited, New Delhi
2. Kenneth C. Laudon and Jane P. Laudon, 2010. Management Information Systems, Pearson
Education, Noida
3. Efraim Turban, Carol Pollard, et al., 2014. Information Technology for Management:
Digital Strategies for Insight, Action, and Sustainable Performance, Wiley.
4. McLeod, 2008 .Management Information Systems, Pearson Education, Noida.
5. Oz,2008. Management Information Systems, Cengage Learning India Pvt. Ltd, Delhi.
6. John McManus and Trevor Wood-Harper, 2010. Information Systems Project
Management, Pearson Education, Noida.
WEB SOURCES:
1. www.ibm.com
2. www.mbsportal.bl.uk
3. www.infoworld.com
4. www.startwright.com/virtual.htm
5. www.lamp.infosys.deakin.edu.au
Illustrative Exercises:
67
1. Develop an MIS project in any of the government organisations
2. Develop an MIS project in a manufacturing company
3. Develop an MIS project in any one of the financial organizations
4. Develop an MIS project in an educational institution.
5. Develop an MIS project for a Telecommunication Industry
6. Develop an MIS project for retail industry
7. Develop an MIS project for Hotel
8. Develop an MIS project for a Hospital
68
Communicative English
(Applied Language Skills) Credits : 4 Hours : 60 Objectives
1. To enable students to develop their listening skill so that they may appreciate its role in the LSRW skills approach to language.
2. To enable students to express themselves fluently and appropriately in social and professional contexts.
3. To develop an awareness in the students about the significance of silent reading and comprehension. To enable students to guess the meanings of words from specific contexts and grasp the overall message of the text, draw inferences, etc.
4. To develop an awareness in the students about writing as an exact and formal skill
5. To equip them with the components of different forms of writing, beginning with the lower order ones.
Pedagogical strategies to train students in LSRW skills Listening skills may be developed through working on the following:
Listening for general content Listening to fill up information Intensive listening Listening for specific information
Speaking skills may be developed through working on the following:
Understanding paralinguistic (voice, quality, volume, pace, voice modulation, articulation, pronunciation, etc. ) attributes
Oral practice Reading skills may be developed through working on the following:
Skimming the text Reading and understanding of textual materials Recognizing unity, coherence and emphasis of sentences and paragraphs.
Writing skills may be developed through working on the following:
Writing sentences Techniques of creative and critical writing Use of appropriate vocabulary Paragraph, essay and précis writing Coherence and cohesiveness Narration / description Note Making
69
Module I (15 hours) Speech Skills:
1. Pronunciation 2. Role play 3. Connected Speech 4. Reading Aloud 5. Extempore Speech (job oriented)
Module II (15 hours) Soft Skills: the following functions will be taught 1. Explaining information clearly 2. Putting the customer on hold 3. Predicting caller need 4. Giving clear instructions and explanations 5. Defusing anger 6. Sounding sincere 7. Probing questions 8. Admitting mistakes 9. Showing empathy 10. Building relationships 11. Dealing with conflict 12. Responding to sarcasm Module III (15 hours) Reading & Writing for Job Purposes 1. Exposure to non- fictional reading texts like articles, tables, diagrams, advertisements etc. 2. Practicing writing related to jobs 3. Academic Writing 4. Script writing for film, radio and television (interview, news presentation etc.)
5. Note Making 6. Email Writing
Module IV (15 hours) Using LCD projector the following will be used as content for classroom teaching and discussion. 1. Picture clippings 2. Clippings from movies 3. Advertisements 4. Diagrams
71
COST ACCOUNTING
Total Credits: 4 60 Hours
Cost Accounting: Course Outcomes
CO-1: Learning cost concepts, cost behaviors and cost accounting techniques that are
applied to manufacturing and service businesses.
CO-2: Recognizing the inventory cost control techniques followed by industries.
CO-3: Analyzing the appropriate technique to control the labor cost.
CO-4: Interpreting fixed and variable overheads among the expenses involved in
concern.
CO-5: Analyzing the differentiation in profit according to financial accounting and
cost accounting.
CO-6: Determining cost, estimating profit and fixing selling price.
Mod
ule Hours Topics References/Activities/Flip Classes CO
1.
12Hours Cost concepts, classifications and
analysis
Definition – Meaning and Scope –
Objectives – Functions – Merits and
Demerits – Cost Accounting and
Financial Accounting-Cost
classification – Elements of cost –
cost units- cost center – profit center
– Types, Methods and Techniques of
Costing - Cost sheet and quotation -
Need of Reconciliation -Reasons for
difference in profits-Preparation of
reconciliation statements including
Memorandum reconciliation account.
Online References: Https://www.indiastudychannel.com/projects/4
683-Cost-sheet-Project-Hindustan-Petroleum-
Corporation-Ltd.aspx
Http://www.yourarticlelibrary.com/cost-
accounting/cost-reconciliation/reconciliation-
of-cost-and-financial-accounts/55776
Text books:
Cost accounting: M.N. Arora,
Himalaya publishers, 2018.
Advance Cost Accounting, Jain
.S.Narang.K Kalyani Publishers
CO
1,5
2.
10
Hours
Materials:
Definition – Meaning and Scope –
Objectives – Functions – Merits and
Demerits – Cost Accounting and
Financial Accounting-Cost
classification – Elements of cost –
cost units- cost center – profit center
– Types, Methods and Techniques of
Costing - Cost sheet and quotation
Https://www.researchgate.net/publicati
on/322036494_STUDY_ON_MATERI
AL_MANAGEMENT-
AN_ART_OF_REVIEW
Text books:
Cost accounting: M.N. Arora,
Himalaya publishers, 2018.
Cost Accounting –
H.S.Mahableshwara Bhatta,
Himalaya publishing House ,
CO 2
3. 12hours Labour and overheads:
Importance of labour cost control –
time keeping and time booking – idle
time – over time – computation of
https://www.researchgate.net/publicatio
n/228689251_case_study-
overhead_costs_analysis
Co 3,4
72
Reference books:
1. Cost Accounting – H.S.Mahableshwara Bhatta, Himalaya publishing House , 2010
2. Cost and Management Accounting, Ravi.M.Kishore Taxman 2012
3. Principles of Practice of Cost Accounting, Bhattacharyya A.K PHI 2004
4. Advance Cost Accounting, Jain .S.Narang.K Kalyani Publishers 2016
5. Cost Accounting: Managerial Emphasis Horngren C.T Datar, S.M Foster.G Pearson
Publication 14th Edition.
6. Cost accounting: M.N. Arora, Himalaya publishers, 2018.
labour cost – remuneration systems
and incentive schemes overheads: -
definition – overhead allocation –
apportionment - re apportionment –
direct distribution – step ladder –
reciprocal service methods – repeated
distribution and simultaneous
equation methods – absorption of
overheads – methods of absorption –
labour hour rate and machine hour
rate
Text books:
Advance Cost Accounting, Jain
.S.Narang.K Kalyani Publishers 2
Cost accounting : M.N. Arora,
Himalaya publishers, 2018.
4.
12
Hours
Methods of costing I:
Job, batch and contract costing
Meaning, features and objectives
Difference between job costing and
contract costing
Retention money, escalation clause,
contract accounts, contracts profits on
incomplete contracts and balance
sheet entries.
Http://www.yourarticlelibrary.com/cost-
accounting/batch-costing/batch-costing-
with-example-specific-order-costing/73352
Http://www.yourarticlelibrary.com/cost-
accounting/essay-on-job-costing-and-
batch-costing-cost-accounting/75599
Http://www.yourarticlelibrary.com/essay/c
ontract-costing-essay/essay-on-contract-
costing-cost-accounting/75563
Text books:
Advance Cost Accounting, Jain
.S.Narang.K Kalyani Publishers
Cost accounting : M.N. Arora,
Himalaya publishers, 2018.
CO 6
5.
14hours Methods of costing II:
Process costing (process losses and
valuation of work in progress) -
Service costing (only transport).
Https://pdfs.semanticscholar.org/52d7/9cef
c0cddf0e50531720f1e719f3cc8e62fc.pdf
Https://www.academia.edu/36469188/A_P
ROJECT_REPORT_ON_THE_TOPIC_Pr
ocess_costing
Text books:
Advance Cost Accounting, Jain
.S.Narang.K Kalyani Publishers
Cost accounting: M.N. Arora,
Himalaya publishers, 2018
CO 6
73
FINANCIAL MANAGEMENT
Total Credits: 4
UE/IA: 70:30
Course Outcomes:
CO1 : Describe the purpose of financial management and identify the financial management
objectives for both profit and not-for-profit entities.
CO 2: Identify and point out the various components of working capital. Enumerate the
inventories, accounts receivable, payables and cash requirements for a business. Assess the
working capital needs for a business.
CO 3 : Measurement of present value (NPV), internal rate of return (IRR)under different
circumstances and distinctive features between the various investment appraisal techniques
and also apply special techniques like lease or buy, asset replacement and capital rationing
techniques under specific circumstances.
CO4 : Elucidate the traditional capital structure theory and Modigliani & Miller approach –
with & without tax and demonstrate their implications on valuing business.
CO 5 : Decode Efficient Market Hypothesis (EMH) and assess its impact on share prices
CO6 : Expound interest-rate risk and demonstrate the various interest-rate risk hedging
techniques
Module - 1
Introduction to FM 10 Hours
Definition of FM
Goals, Objectives and Functions of Financial management
Financial decision making
Time Value of money- Concepts & calculations of PVIF, FVIF & Annuity
Financial plan - Meaning, Principles governing FP
Need for financial plan.
Module – 2
Financing Decision 19 Hours
Capital structure-Meaning
Capitalization, capital structure and financial structure
Optimum Capital Structure (Meaning Only)
Determinants of Capital structure
Leverages- Concepts,
EBIT-EBT-EPS Analysis- Problems.
Point of indifference 38
Module - 3
Investment Decision 19 Hours
74
Defining Investment decisions
Long term and short term
Capital Budgeting – Significance
Techniques of Capital budgeting- PBP, ARR, NPV, PI, IRR.
Module – 4
Working Capital Management 6 Hours
Meaning
Importance
Factors influencing WC requirements
Components of WC
Cash management - Models (Theory only)
Receivables management - Dimensions of Receivable Management. (Theory only)
Inventory management – Meaning & Objectives (Theory only)
Sources of WC.
Module – 5
Dividend Decision 6 Hours
Meaning Dividend policy
Types of Dividend policies
Determinants of dividend policies
Forms of dividends
Factors influencing dividend policies.
Books for Reference 1. M Y Khan and P K Jain, Financial Management – Text , Problems and Cases, Tata
McGraw Hill Education Pvt Ltd , 5th Edition (2010)
2. R K Sharma and Shashi K. Gupta, Financial Management – Theory and Practices,
Kalyani Publishers , 6th edition (2009)
3. I M Pandey, Financial Management, Vikas Publishing House Pvt Ltd – 10th Edition
(2010)
4. James C Vanhorne, Financial Management and Policy , Pearson Education Asia , 12th
Edition
5. Prasanna Chandra, Financial Management – Theory and Practices , Tata McGraw Hill
Education Pvt Ltd , 6th Edition (2010)
75
BUSINESS LAW
Total Credits: 4 60 Hours
COURSE OUTCOME
1. CO1: Analyze the nature and meaning of contracts and evaluate the impact of legislation
upon contract law and create awareness on special contracts.
2. CO2: Analyze and recognition of transactions involving the sale of goods in different
business situations and the rights of buyers
3. CO3: Examine and compare the application of competition law to business agreements,
the exercise of dominant position and combinations between firms, sellers and
enforcement mechanisms
4. CO4: Create an awareness of consumer rights and obligation with the ability to implement
and report compliance
5. CO5: Understand the important laws related to the use of internet and provide a
comprehensive knowledge of the cyber laws which makes them tackle issues related to
cybercrime.
Module Module Contents Resources POs
INTRODUCTION TO BUSINESS LAW & INDIAN CONTRACT ACT 1872 Teaching Hours 25
a) Indian contract act 1872 – Definitions - Essentials of a valid contract - Types of contract - Essentials of offer and acceptance - Consideration –essentials & exceptions - Capacity of contract - Minors agreement - Free consent-coercion –undue influence-fraud-mistake-misrepresentation(meaning only) - Legality of object and consideration - Various modes of discharge of contract - Remedies for breach of contract. b) Introduction to special contract-Contract of Indemnity and Guarantee - Contract of Bailment - Contract of pledge.
Experiential Learning http://comtax.up.nic.in/Miscellaneous%20Act/the-indian-contract-act-1872.pdf Suggested Readings Kapoor N.D Elements of Mercantile Law, Sultan Chand & Sons, New Delhi Business Law Tulsian P.C Business Law
PO1 PO3
SALE OF GOODS ACT 1930 Teaching Hours 10 Hours
Meaning of contract of sale - Essential elements of contract of sale - Goods, types of goods - Difference between sale of goods and agreement to sale and other aspects - conditions and warranties - performance of contract- delivery, modes of delivery - Rights of unpaid seller
Experiential Learning http://comtax.up.nic.in/Miscellaneous%20Act/the-sale-of-goods-act-1930.pdf Suggested Readings: Kapoor N.D Elements of Mercantile Law, Sultan Chand & Sons, New Delhi Business Law Avtar,S Principles of Mercantile Law , Eastern Book Company, New Delhi
PO 1 PO 2
COMPETITION LAW 2003 Teaching Hours 8 Hours
Introduction-Objectives–Scope–Definitions-Acquisition,Agreement,Cartel,Consumer,Enterprise,Practice,Price,Relevantmarket,statutory authority ,trade; Competition Commission of India- composition, duties, power, penalties; Director General-Duties, power.
Experiential Learning https://www.cci.gov.in/sites/default/files/advocacy_booklet_document/CCI%20Basic%20Introd Suggested Reading Kapoor N.D Elements of Mercantile Law, Sultan Chand & Sons, New Delhi
PO4 PO5
76
Business Law Avtar,S Principles of Mercantile Law , Eastern Book Company, New Delhi
CONSUMER PROTECTION ACT (COPRA) 1986 Teaching Hours 8 Hours
Introduction and objectives - Definitions - Consumer, consumer dispute, complaint, defect, deficiency, service, unfair trade practices, restrictive trade practices - Consumer protection council- central, state, district-Objectives of the council - Consumer Redressal Agencies- district forum, state commission, and national commission- functions
Experiential Learning http://ncdrc.nic.in/bare_acts/Consumer%20Protection%20Act-1986.html Suggested Reading P.C Tulsian Business Law
PO4 PO5
Cyber Law (Information Technology Act, 2000) Teaching Hours 9 Hours
Introduction- Need for Cyber Law - Jurisprudence of Indian Cyber Law - Evolution of Cyber Crime -Cyber Crimes & Legal Framework - Introduction to Cyber Crimes - Cyber Crimes Vs. Conventional Crime - Reasons for cyber-crimes and cyber criminals - Cyber Crimes against Individuals, Institution and State- Right to Privacy and Data Protection on Internet- Different offences under IT Act, 2000- Digital signature and Electronic Signature
Experiential Learning http://www.iibf.org.in/documents/Cyber-Laws-chapter-in-Legal-Aspects-Book.pdf Suggested Reading Karnika Seth, Computers, Internet and New Technology Laws, Lexis Nexis Butterworths Wadhwa Nagpur, (2013). Nandan Kamath, Law Relating to Computer Network and E-commerce, Universal Law Publisher,(2012).
PO 3 PO 5
77
ORGANIZATIONAL DYNAMICS
Total Credits: 4 60 Hours
Course Outcomes
CO1- Illustrate the applicability of analysing the complexities associated with management of
individual behaviour in the organization.
CO-2- Appraise leadership skills through participation in experiential exercises
Co-3 - Describe and understand concepts and theories that are central to leadership and leadership
development
CO-4 – Examine the impact and influence of power & politics on organizational behaviour
Co-5- Describe the role of culture in determining effective Organizational perceptions and outcomes.
Module
Topics
References/Activities/Flip Classes
CO
1. (12 Hours)
Introduction to Organizational Dynamics
Introduction to Organizations
Meaning and Definitions of Organizations
Why do Organizations exist
Nature of Management, Manager’s Roles-Types of Managers- Changing Hierarchies of Managers
Emerging Challenges in 21st Century – Managing Diversity, Career Management, Talent Management, Changing Demographics of Workforce, Changed Employee Expectations, Globalization, Technology Transformation, Promoting Ethical Behavior and CSR, Organizational Justice
Online References: https://hbr.org/2019/11/the-ceo-100-
2019-edition#the-best-performing-ceos-in-the-world-2019
https://hbr.org/2019/11/the-leader-as-
coach
https://www.mindtools.com/pages/article/newLDR_50.htm
Text books: Organizational Culture and Leadership,
5ed, Wiley; Fifth edition (2017)
CO 1
78
2. 12 Hours
Module – 2 The Nature and Importance of Leadership
Meaning of Leadership
Leadership as a Partnership
Leadership as a Relationship
Leadership versus Management
The Impact of Leadership on Organizational Performance
Leadership Roles- Figurehead, Spokesperson, Negotiator, Coach and Motivator, Team Builder, Team Player, Technical Problem Solver, Entrepreneur, Strategic Planner
The Satisfactions and Frustrations of being a Leader
Online References: https://hbr.org/2003/09/why-hard-nosed-executives-should-care-about-management-theory https://www.nytimes.com/2016/10/30/jobs/bossy-vs-buddy-two-leadership-styles-each-with-its-place.html https://www.theceomagazine.com/business/management-leadership/how-to-adapt-your-leadership-style-to-suit-your-staff/ Text books: Organisational Behaviour by K.Ashwathappa (HPH Publication)
CO 2
3. 12Hours
Module – 3 Traits, Motives and Characteristics of Leaders
Personality Traits of Effective Leaders -General Personality Traits (Self Confidence, Humility, Trustworthiness, Assertiveness, Emotional Stability, Enthusiasm, Sense of Humour, Warmth)
Task-Related Personality Traits (Passion for the work & the people, Emotional Intelligence, Flexibility & Adaptability, Internal Locus of Control, Courage)
Leadership Motives – Power Motive, Drive & Achievement Motive, Strong Work Ethic, Tenacity, Resilience)
Cognitive Factors & Leadership
Online References: https://www.forbes.com/sites/deeppatel/2017/03/22/11-powerful-traits-of-successful-leaders/#6d756da4469f https://hbr.org/2019/12/are-you-adapting-your-leadership-strategy-as-your-startup-grows https://hbr.org/2019/11/the-leader-as-coach Text books:
Organizational Power Politics: Tactics in Organizational Leadership, Praeger
Publishers Inc
CO 2 & CO 3
4. 12Hours
Module 4: Organizational Power & Politics
Power – Meaning
Dynamics of Power – Distribution, Dependency, Uncertainty, Compliancy, Indicators, Power determinants, Power consequences, Symbols, Reputation & Power shifts
Sources of Power – Interpersonal Sources of Power & Structural Sources of Power
Effective use of Power
Politics - Meaning, Features
Pros & Cons of Organizational Politics
Online References: https://hbr.org/cover-story/2019/09/gender-equality-is-within-our-reach https://hbr.org/2014/12/understanding-new-power https://www.nytimes.com/2017/05/19/jobs/power-leaders.html Text books:
Organizational Power Politics: Tactics in Organizational Leadership, Praeger
Publishers Inc
CO 4
79
Reference books:
Organizational Culture and Leadership, 5ed, Wiley; Fifth edition (2017)
Organizational Behavior Paperback – 19 Dec 2016, by Stephen P. Robbins, Timothy A. Judge,
Neharika Vohra, Pearson Education; Sixteenth edition (19 December 2016)
Organizational Power Politics: Tactics in Organizational Leadership, Praeger Publishers Inc
What It Takes to Be a Leader with Passion: Stay Dynamic in the Leadership Zone,
UdayakumarGopalakrishnan, Paperback – 2016, by Notion Press
Ethics of Power & Politics
5. 12 hours
Organizational Culture & Creativity
Meaning & Definition
Cultural Dimensions - Levels of Culture (National Culture, Business Culture, Occupational and Organizational Culture), Mechanistic & Organic Cultures, Authoritarian & Participative Cultures, Dominant & Sub Culture, Strong, Common, Weak & Unhealthy Culture
Culture Artifact’s
Sustaining Organizational culture
Changing Organizational Culture
Creativity in Organizations – Nature, Process
Methods of enhancing Creativity – Creative People, Organizational Support, Organizational Culture, Diversity, Exposure, Sufficient Time & Resources, New Ideas, Divergent Thinking, Cross Pollinate, Creative Goals.
Online References: https://hbr.org/2019/10/the-kind-of-creative-thinking-that-fueled-wechats-success https://thebossmagazine.com/organizational-culture/ https://hbr.org/2019/12/build-a-culture-to-match-your-brand Text Books:
What It Takes to Be a Leader with Passion: Stay Dynamic in the Leadership Zone, UdayakumarGopalakrishnan, Paperback – 2016, by Notion Press
CO 5
80
APPLIED STATISTICS
Total Credits: 4 60 Hours
Course Outcomes:
CO1: Find the theoretical probability of a single event using the concept of permutation and
combination of n number of objects
CO2: Find the conditional probability of an event, provided that another event has occurred.
CO3: Understand the concept of random variables and differentiate between discrete and
continuous random variables
CO4: Differentiate between random experimental probabilities and theoretical probabilities.
CO5: Compute probability values, expectation and variance from distribution functions
CO6: Understand the utility of sampling and be able to distinguish between different
sampling techniques
CO7: Understand the need of estimation and be able to use point and interval estimation
techniques successfully
CO8: Frame null and alternate hypotheses and successfully test hypotheses based on basic
techniques
Module Topics References/Activities/Flip
Classes
CO
Module-1
8 Hours Theory of Probability
-Introduction: history and terminologies
-brief mathematical preliminaries
-classical probability
-empirical probability
-conditional probability and Baye’s
theorem
Online reference: https://www.khanacademy.org/math/
probability/probability-
geometry/probability-
basics/a/probability-the-basics
https://www.sciencedirect.com/topic
s/social-sciences/probability-theory
Textbooks:
A. M. Gun, M. K. Gupta, B.
Dasgupta, Fundamentals of
Statistics, Volume One, World Press
Private Limited
A. M. Gun, M. K. Gupta, B.
Dasgupta, An Outline of Statistical
Theory, Volume Two, World Press
Private Limited
Amritava Gupta, Groundwork of
mathematical probability and
statistics, Academic Publishers
CO1
CO2
Module-2
10Hours Random variables and mathematical
expectation
-concept of a random variable
-types of random variables: discrete and
continuous
-definition of a probability mass function
Online reference: https://www.youtube.com/watch?v=l
HCpYeFvTs0
https://www.youtube.com/watch?v=I
YdiKeQ9xEI
CO3
CO5
81
(p.m.f) and conditions for a given
function to be a p.m.f
-definition of a probability density
function (p.d.f) and conditions for a
given function to be a p.d.f
-introduction to mathematical
expectation
-calculation of expected value of a
random variable (discrete cases)
-calculation of variance of a random
variable in terms of its mathematical
expectation (discrete cases)
-calculation of moment generating
function of a random variable in terms of
its p.d.f
https://www.britannica.com/science/
statistics/Random-variables-and-
probability-distributions
Textbook/s:
A. M. Gun, M. K. Gupta, B.
Dasgupta, Fundamentals of
Statistics, Volume One, World Press
Private Limited
A. M. Gun, M. K. Gupta, B.
Dasgupta, An Outline of Statistical
Theory, Volume Two, World Press
Private Limited
Activity 1:
Problem solving
Module-3
12 Hours Theoretical probability distributions
-Introduction
-Discrete distributions:
-Binomial distribution: p.m.f of binomial
distribution, constants of a binomial
distribution, applications
-Poisson distribution: p.m.f of Poisson
distribution, constants of a Poisson
distribution, Poisson distribution as a
limiting case of the binomial distribution,
applications
-Continuous distributions:
-Normal and the standard normal
distributions: p. d.fs of both the
distributions, Properties of the normal
distribution, areas under standard normal
probability curve, consultation of the
standard normal distribution table
-Gamma distribution, Chi-square
distribution: p.d.fs and basic sums
-Central limit theorem: statement,
meaning, utility, limiting cases to
binomial, Poisson and uniform
distributions
Online reference:
https://towardsdatascience.com/prob
ability-concepts-explained-
probability-distributions-
introduction-part-3-4a5db81858dc
https://www.britannica.com/science/
statistics/Random-variables-and-
probability-distributions
Textbook/s:
A. M. Gun, M. K. Gupta, B.
Dasgupta, Fundamentals of
Statistics, Volume One, World Press
Private Limited
A. M. Gun, M. K. Gupta, B.
Dasgupta, An Outline of Statistical
Theory, Volume Two, World Press
Private Limited
CO4
CO5
Module-4
10 Hours Introduction to sampling
-Definitions: population, sample,
parameter, statistic, census
-Sample distribution: definition, standard
error
- sampling: definition, objectives of
sampling, principles of sampling,
limitations of sampling, sampling and
non-sampling errors, biased and unbiased
errors, absolute and relative errors
Types of sampling:
simple random: definition, examples,
Online reference: https://www.statisticshowto.datascie
ncecentral.com/sampling-
distribution/
https://www.khanacademy.org/math/
ap-statistics/sampling-distribution-
ap/sampling-distribution-
mean/v/sampling-distribution-of-the-
sample-mean
Textbooks:
CO6
82
sampling distribution of the sample
mean, merits and demerits
stratified random: definition, examples,
allocation of sample size, merits and
demerits of such a sampling technique
systematic sampling, cluster sampling,
multistage random sampling, quota
sampling, convenience sampling, mixed
sampling: definitions, uses with
examples
Ajay Goel and Alka Goel,
Mathematics and Statistics,
Taxmann’s
S. C. Gupta, Fundamentals of
Statistics, Himalaya Publishing
House
Module-5
20 Hours Theory of estimation and testing of
hypothesis
Theory of estimation
-introduction
-meaning of estimation
-types of estimation: point and interval
estimation
-Point estimation: method of moments
for one and two parameters, method of
maximum likelihood
-Interval estimation: definition of
confidence interval, determination of
continuous intervals for mean, difference
of means, proportion of means, standard
deviation, proportion of standard
deviations
Testing of hypothesis
-introduction and key definitions:
hypothesis, null hypothesis, absolute
hypothesis, alternative hypothesis, simple
and composite hypothesis
- tests of significance
-types of errors
-level of significance and critical region
-one-tailed and two tailed tests,
procedure for testing hypothesis
Online reference:
https://www.youtube.com/watch?v=
VK-rnA3-41c
https://www.statisticssolutions.com/
hypothesis-testing/
https://www.youtube.com/watch?v=
SaoGLNFNHPk
https://stepupanalytics.com/theory-
of-estimation-or-what-is-estimation/
Textbooks:
Ajay Goel and Alka Goel,
Mathematics and Statistics,
Taxmann’s
S. C. Gupta, Fundamentals of
Statistics, Himalaya Publishing
House
A. M. Gun, M. K. Gupta, B.
Dasgupta, Fundamentals of
Statistics, Volume One, World Press
Private Limited
A. M. Gun, M. K. Gupta, B.
Dasgupta, An Outline of Statistical
Theory, Volume Two, World Press
Private Limited
Activity2:
Constructing hypothesis related to
a relevant research topic, solving
problems
CO7
CO8
Reference books:
1. A. M. Gun, M. K. Gupta, B. Dasgupta, Fundamentals of Statistics, Volume One, World Press
Private Limited
83
2. A. M. Gun, M. K. Gupta, B. Dasgupta, An Outline of Statistical Theory, Volume Two, World
Press Private Limited
3. Amritava Gupta, Groundwork of mathematical probability and statistics, Academic
Publishers
4. A. M. Gun, M. K. Gupta, B. Dasgupta, Fundamentals of Statistics, Volume One, World Press
Private Limited
5. A. M. Gun, M. K. Gupta, B. Dasgupta, An Outline of Statistical Theory, Volume Two, World
Press Private Limited
84
ENVIRONMENTAL STUDIES Credits : 4 Hours: 60 Part- A
Module 1: (2 hrs) The Multidisciplinary Nature of Environmental Studies Definition, scope and importance. Need for public awareness. Module 2: (8 hrs) Natural Resources Renewable and Non-Renewable Resources Natural resources and associated problems Forest resources: Use and over-exploitation, de-forestation, case studies. Timber extraction, mining, dams and their effects on forests and tribal people. Water resources: Use and over-utilization of surface and ground water, floods, drought, conflicts over water, dams-benefits and problems. Mineral Resources: Use and exploitation, environmental effects of extracting and using mineral resources, case studies. Food resources: World food problems, changes caused by agriculture and overgrazing, effects of modern agriculture, fertilizer-pesticide problems, water logging, salinity, case studies. Energy resources: Growing energy needs, renewable and non-renewable energy sources, use of alternate energy sources. Case studies. Land resources: Land as a resource, land degradation, man induced landslides, soil erosion and desertification. Role of an individual in conservation of natural resources. Equitable use of resources for sustainable lifestyles. Module 3: (6 hrs) Ecosystems Concept of an ecosystem Structure and function of an ecosystem Producers, consumers and decomposers Energy flow in the ecosystem Ecological succession Food chains, food webs and ecological pyramids Introduction, types, characteristic features, structure and function of the following ecosystem: Forest ecosystem Grassland ecosystem Desert ecosystem Aquatic ecosystems (ponds, streams, lakes, rivers, oceans, estuaries) Module 4: (8 hrs) Biodiversity and its conversation Introduction – Definition : Genetic, species and ecosystem diversity.
85
Biogeographical classification of India Value of biodiversity: Consumptive use, productive use, social, ethical, aesthetic and option values Biodiversity at global, National and local levels India as a mega-diversity nation Hot-spots of biodiversity Threats to biodiversity: habitat loss, poaching of wildlife, man-wildlife conflicts. Endangered and endemic species of India. Conservation of biodiversity: In-situ and Ex-situ conservation of biodiversity. Module 5: Environmental Pollution (8 hrs) Definition Causes, effects and control measures of: Air pollution Water pollution Soil pollution Marine pollution Noise pollution Thermal pollution Nuclear hazards Solid waste management: Causes, effects and control measures of urban and industrial wastes. Role of an individual in prevention of pollution. Pollution case studies. Disaster management: Floods, earthquake, cyclone and landslides. Module 6: (7 hrs) Social Issues and the Environment From unsustainable to sustainable development Urban problems related to energy Water conservation, rain water harvesting, watershed management. Resettlement and rehabilitation of people: its problems and concerns, case studies Environmental ethics: Issues and possible solutions Climate change, global warming, acid rain, ozone layer depletion, nuclear accidents and holocaust, case studies. Wasteland reclamation Consumerism and waste products Environment protection act Air (Prevention and Control of Pollution) Act. Water (Prevention and Control of Pollution) Act. Wild life protection Act Forest Conservation Act Issues involved in enforcement of environmental legislation Public awareness Module 7: (6 hrs) Human Population and the Environment Population growth, variation among nations. Population explosion – Family welfare programme Environment and Human Health
86
Human rights Value education HIV/AIDS Women and child welfare Role of information technology in environment and human health Case studies Module 8: (5 hrs) Field Work Visit to a local area to document environmental assets-river /forest /grassland /hill / Mountain. Visit to a local polluted site-urban/ Rural / Industrial / Agricultural Study of common plants: insects, birds. Study of simple ecosystems pond river hill slopes etc( Field work equal to 5 lecture hours) Each student has to submit a field report on any one of above topics which forms the basis for evaluation of field work for 25 marks. Reference: 1. Agarwal K C 2001 Environmental Biology, Nidi Publ. Ltd, Bikaner 2. Bharucha Erach, The Biodiversity of India, Mapin Publishing Pvt, Ltd, Ahmedabad –
380 013, India, Email : [email protected] 3. Brunner R C 1989, ?Hazardous Waste Incineration, McGraw Bill Inc, 480p 4. Clark R S, Marine Pollution, Clanderson Press Oxford (TB) 5. Cunnigham, W.P. Cooper, T H Gorhani. E & Hepworth, M T 2001, Environmental
Encyclopedia, Jaico Publ. House, Mumbai, 1196P 6. De. A K Environmental Chemistry, Wiley Eastern Ltd 7. Down to Earth, Centre for Science and Environment ® 8. Gleick H P 1993, Water in crisis, Pacific Institute for Studies in Dev. Environment and
security, Stockholm Env. Institute, 9. Oxford Univ, Press 474P 10. Hawkins R E Encyclopedia of Indian Natural History, Bombay Natural History
Society, Bombay ® 11. Heywood, V H & Watson R T 1995, Global Biodiversity Assessment, Cambridge Univ,
Press 1140P 12. Jadhav, H & Bhosale V M 1995, Environmental Protection and Laws, Himalaya Pub.
House, Delhi 284P 13. Mekinney, M L & School R M 1996. Environmental Science Systems and Solutions,
Web enhanced edition 639p 14. Mbaskar A K, Matter Hazardous, Techno-Science publications (TB) 15. Miller T G Jr. Environmental Science, Wadsworth Publishing Co. (TB) 16. Odum, E P 1971, Fundamentals of Ecology, W B Saunders Co. USA, 574p 17. Rao M N & Datta, A K 1987, Waste Water Treatment, Oxform & IBH Publ. Co. Pvt.Ltd,
345p.