SYLLABUS OF B.COM COURSE ODD SEMESTER I, III & V …

Syllabus of B. Com Course (RCBCS)

Page 1

SYLLABUS OF B.COM COURSE

ODD SEMESTER

I, III & V SEMESTER

(RCBCS)


Page 2

I SEMESTER


Page 3

SUBJECT MATRIX

SL.

NO

SUBJECT

CODE SUBJECT PAGE NO

01 GCFA1.3 FINANCIAL ACCOUNTING 04

02 GCBTO1.4 BANKING THEORY AND

OPERATIONS 06

03 GCCAD1.5 CORPORATE

ADMINISTRATION 08

04 GCMTBD1.6 METHODS AND TECHNIQUES

FOR BUSINESS DECISIONS 10


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GCFA1.3– FINANCIAL ACCOUNTING

LEARNING OBJECTIVE:

To help students to acquire conceptual knowledge of financial accounting

To impart skills for recording various kinds of business transactions.

LEARNING OUTCOME:

Equip the students to get in-depth knowledge of financial accounting along with its practical

application.

Unit 1: INTRODUCTION TO FINANCIAL ACCOUNTING 08 Hours

Introduction – Meaning and Definition – Objectives of Accounting – Functions of Accounting –

Users of Accounting Information – Limitations of Accounting – Accounting Principles – Accounting

Concepts and Accounting Conventions- Accounting Standards: List of Indian Accounting

Standards (Ind. AS) and list of IFRS.

Unit 2: CONVERSION OF SINGLE ENTRY INTO DOUBLE ENTRY

SYSTEM 12 Hours

Single entry system- Meaning – Features – Merits – Demerits – Types. Conversion into Double

Entry system – Need for Conversion – Preparation of Statement of Affairs – Cashbook –

Memorandum Trading Account – Total Debtors Account – Total Creditors Account – Bills

Receivable Account – Bills Payable Account – Trading and Profit & Loss Account and Balance

Sheet.

Unit 3: HIRE PURCHASE SYSTEM 12 Hours

Meaning of Hire Purchase and Instalment Purchase System- difference between Hire Purchase and

Instalment Purchase – Important Definitions – Hire Purchase Agreement – Hire Purchase Price –

Cash Price – Hire Purchase Charges – Net Hire Purchase Price – Net Cash Price – Calculation of

Interest – Calculation of Cash Price – Journal Entries and Ledger Accounts in the books of Hire

Purchaser and Hire Vendor (Asset Accrual Method only).

Unit 4: ROYALTY ACCOUNTS 12 Hours

Meaning and definition – Technical Terms – Royalty – Landlord – Tenant – Minimum Rent – Short

Workings – Recoupment of Short Working under (Fixed Period) restrictive and non-restrictive

(Floating Period) Recoupment within the Life of the Lease – Treatment of Strike and Stoppage of

work – Accounting Treatment in the books of Lessee and lessor – journal entries and Ledger

Accounts including minimum rent account.


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Unit 5: CONVERSION OF PARTNERSHIP FIRM INTO A LIMITED COMPANY 12 Hours

Meaning – Need for conversion - Purchase Consideration – Mode of Discharge of Purchase

Consideration – Methods of calculation of Purchase Consideration – Net Payment Method – Net

Assets Method –Journal Entries and Ledger Accounts in the books of Vendor – Treatment of items:

Dissolution Expenses, Unrecorded Assets and Liabilities, Assets and Liabilities not taken over by the

Purchasing Company, Contingent liabilities, Incorporation entries and preparation of balance sheet

of the purchasing company under vertical format.

SKILL DEVELOPMENT

1. List out various accounting concepts and conventions ( GAAP)

2. List out Various Accounting Standards 3. Collection & recording of Royalty agreement with regard to any suitable situation.

4. Collection and recording of Hire Purchase Agreement.

5. Ascertainment of Cash Price and Interest with imaginary figures under Hire Purchase

System.

BOOKS FOR REFERENCE

1. Arulanandam & Raman – Financial Accounting – I, HPH

2. Jawaharlal & Seema Srivastava :Financial Accounting, HPH

3. Dr. S.N. Maheswari: Financial Accounting, Vikas Publications

4. S P Jain and K. L. Narang: Financial Accounting- I, Kalyani Publishers

5. S. Jayapandian: Financial Accounting from Zero.

6. Radhaswamy and R.L. Gupta: Advanced Accounting , Sultan Chand

7. Guruprasad Murthy: Financial Accounting, HPH

8. Soundarrajan & K. Venkataramana, Financial Accounting, SHBP.

9. Dr. Venkataraman & others ( 7 lecturers): Financial Accounting, VBH

10. Dr. Alice Mani: Financial Accounting, SBH.


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GCBTO1.4-BANKING THEORY AND OPERATIONS

LEARNING OBJECTIVE:

To familiarize the students with the theory and operations of Banking.

LEARNING OUTCOME:

To acquire specific knowledge of theory and practice relating to Banking.

Unit 1: INTRODUCTION TO BANKING 12 Hours

Introduction – Meaning of Banks- Types of Banks -Meaning of Banker – Meaning of Customer –

Functions of Commercial Banks: Primary, Secondary and Modern functions – General and Special

Relationship: Debtor- Creditor relationship, Rights & Obligations of Banker-Salient features of

Banking Regulation Act, 1949 and Reserve Bank of India Act, 1934.

Unit 2: CUSTOMERS AND ACCOUNT HOLDERS 09 Hours

Types of customers and account holders – Procedure and Practice in opening and operating of an

account- meaning and operations of accounts: Minors, Joint Account Holders, Partnership firms,

Joint Stock companies, Executors and Trustees, Clubs and Associations and Joint Hindu Undivided

Family.

Unit 3: NEGOTIABLE INSTRUMENTS 08 Hours

Introduction – Meaning & Definition – Features – Kinds of Negotiable Instruments: Meaning,

Definition, Features & Types of Promissory Notes, Bills of Exchange, Cheques – Crossing of

Cheques – General and Special Crossing – MICR and Cheque Truncation System (meaning only) -

Endorsements: Meaning, Essentials & Kinds of Endorsement.

Unit 4: BANKING OPERATIONS 18 Hours

Collecting Banker: Meaning – Duties & Responsibilities of Collecting Banker – Holder for Value

(meaning only) – Holder in Due Course (meaning only) – Statutory Protection to Collecting Banker

Paying Banker: Meaning – Precautions – Statutory Protection to the Paying Banker – Dishonour of

Cheques – Grounds of Dishonour - Consequences of wrongful dishonour of cheques.

Lending operations: Modes of creating charge(meaning only) – Credit worthiness of borrower-

CIBIL (meaning only) - Principles of Bank Lending – Letters of credit: Meaning – Types of letters

of credit - Non Performing Assets: Meaning, classification of assets under NPA, Reasons for NPA,

Measures to reduce NPA – Regulations of priority lending for commercial banks.

Unit 5: BANKING INNOVATIONS 09 Hours

New technology in Banking – E services – Debit, Credit and Smart cards: Meaning, Features, CVV-

Types of cards: Maestro, Visa, Rupay, Master (meaning only) – Internet Banking: Need,

Advantages- ATM: Meaning, Services – Electronic Fund Transfer: RTGS, NEFT, IMPS, SWIFT,

UPI, ECS (meaning only)– E-Pass Book (meaning only) - Mobile Banking Payment Gateways.


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SKILL DEVELOPMENT

1. List various customer services offered by at least 2 banks of your choice.

2. Fill an application form for opening a SavingsBank Account.

3. Any one case study on Banking Fraud.

4. Steps involved in Mobile banking payment gateways.

BOOKS FOR REFERENCE

1. Gordon &Natarajan: Banking Theory Law and Practice, HPH

2. Kothari N M: Law and Practice of Banking

3. Dr. Alice Mani: Banking Law and Operation, SBH

4. Maheshwari S. N: Banking Law and Practice, Vikas Publication

5. Shekar. K. C: Banking Theory Law and Practice, Vikas Publication

6. S. P. Srivastava ; Banking Theory & Practice, AnmolPulications

7. Tannan M L : Banking Law and Practice in India, Indian Law House

8. Jagroop Singh: Banking Law & Operations, Kalyani Publishers

9. B.S.Raman, Law and Practice of Banking, United Publishers.


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GCCAD1.5 - CORPORATE ADMINISTRATION

LEARNING OBJECTIVE:

To enable the students to get familiarized with the existing Company Law and Secretarial

Procedure.

LEARNING OUTCOME:

Students would acquire knowledge about the legal framework and the ways and means to

deal with the legal aspect of different situations of corporate sector.

Unit 1: INTRODUCTION TO COMPANY 10 Hours

Meaning and Definition – Features – Steps in formation of Joint Stock Company, High Lights of

Companies Act 2013 - Kinds of Companies – One Person Company, Private Company, Public

Company,Nonprofit Organization ,Company limited by Guarantee, Company limited by Shares,

Holding Company, Subsidiary Company, Government Company, Associate Company, Small

Company, Foreign Company, Global Company, Body Corporate, Listed Company.

Unit 2: FORMATION OF A COMPANY 14 Hours

Promotion Stage: Meaning of Promoter, Position of Promoter & Functions of Promoter,

Incorporation Stage – Meaning & contents of Memorandum of Association & Articles of

Association, Distinction between Memorandum of Association and Articles of Association,

Certificate of Incorporation, Subscription Stage – Meaning & contents of Prospectus, Statement in

lieu of Prospects and Book Building, Commencement Stage – Document to be filed, e-filing,

Certificate of Commencement of Business-Ministry of Corporate Affairs Form-21,Digital

Signatures.

Unit 3: COMPANY ADMINISTRATION 18 Hours

Managing Director, Whole time Directors, the Companies Secretary, Chief Financial Officer,

Resident Director, Independent Director. Managing Director – Appointment – Powers – Duties &

Responsibilities. Company Secretary - Meaning, Types, Qualification, Appointment, Position,

Rights, Duties, Liabilities & Removal or dismissal Secretarial Audit, Purpose, Benefits, Appointment

of Secretarial Auditor, Scope of Secretarial Audit, DIN, CIN.

Unit 4: CORPORATE MEETINGS 08 Hours

Corporate Meetings - Requites of a valid meeting, Types of Meetings – Annual General

Meeting – Extraordinary General Meetings – Board Meetings and Resolutions .

Unit 5: CORPORATE COMMITTIEES 06 Hours

Introduction, Need for Committees, Committee Management: Important points for consideration

while constituting Committees, How to constitute a Committee, Committee Functioning Committees

Mandatorily to be constituted under the Companies Act, 2013: Audit Committee, Nomination and

Remuneration Committee, Stakeholders Relationship Committee, Corporate Social Responsibility

Committee.


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SKILL DEVELOPMENT

1. Drafting of Memorandum of Association and Articles of Association.

2. Drafting Notice of Company Meetings – Annual, Special, Extraordinary and Board meetings.

3. Drafting Resolutions of various meetings – different types.

4. Chart showing Company’s Organization Structure.

5. Chart showing different types of Companies.

BOOKS FOR REFERENCE

1. S.N Maheshwari; Elements of Corporate Law, HPH.

2. Balchandran – Business Law for Management HPH

3. Dr. B.G. Bhaskar, K.R. Mahesh Kumar – Corporate Administration, VBH

4. Dr. P.N. Reddy and H.R. Appanaiah: Essentials of Company Law and Secretarial Practice, HPH.

5. M.C. Shukla & Gulshan: Principles of Company Law.

6. N.D. Kapoor: Company Law and Secretarial Practice, Sultan Chand.

7. C.L Bansal: Business and Corporate Law

8. M.C. Bhandari: Guide to Company Law Procedures, Wadhwa Publication.

9. S.C. Kuchal: Company Law and Secretarial Practice.

10. S.C. Sharma : Business Law, I.K. International Publishers

11. S.N Maheshwari ; Elements of Corporate Law, Vikas Publishers.

12. A Compendium of Companies Act 2013, along with Rules, by Taxmann Publications.


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GCMTBD1.6. METHODS AND TECHNIQUES FOR BUSINESS DECISIONS

LEARNING OBJECTIVE

The objective is to provide basic knowledge of mathematics and their application to commercial situations

LEARNING OUTCOME

To familiarize the students with basic concepts and their application to Business/Economic

situations

Unit 1: NUMBER SYSTEM 06 Hours Introduction – Natural Numbers - Even Numbers – Odd Numbers – Integers – Prime Numbers – Rational & Irrational numbers, Real Numbers, HCF & LCM ( including simple word problems).

Unit 2: THEORY OF EQUATIONS 10 Hours Introduction – Meaning- Degree of an Equation - Types of Equations – Simple/ Linear Equations

and Simultaneous Equations (only two variables), Elimination and Substitution Methods only –

including simple word problems, Quadratic Equation - Factorization and Formula Method (ax² + bx

+ c = 0 form only). Problems on Commercial Applications.

Unit 3: MATRICES AND DETERMINANTS 14 Hours Matrix - Meaning – Properties - Types of Matrices with examples (theory only) –Matrix Operations

– addition – subtraction, multiplication of a matrix by a constant, multiplication of two matrices,

transpose of a matrix– Simple word problems.

Determinants – minor of an element – co-factor of an element –evaluating a determinant, properties

of a determinant (theory only) – order product of two determinants – multiplication by rows and

multiplication by columns – Cramer’s rule in two variables (direct problems) – application oriented

problems, Adjoin and Inverse of a Square matrix.

Unit 4: COMMERCIAL ARITHMETIC 16 Hours Simple Interest, Compound Interest including half yearly , quarterly and monthly calculations,

Annuities, Percentages, Bills Discounting, Ratios –Meaning , features , types- simple and direct

problems, duplicate, triplicate and sub-duplicate of a ratio ,Proportion – Meaning, types, properties

(theory only), third, fourth and inverse proportion – direct and simple word problems.

Unit 5: PROGRESSIONS 10 Hours Arithmetic Progression - Finding the ‘n’

th term of A.P and sum upto ‘n’ terms of an A.P, Insertion of

Arithmetic Mean, Representation of three terms of an A.P, Application to business situations. Geometric Progression – Finding the ‘n’

th term of a G.P and sum upto ‘n’ terms of a G.P, Insertion

of Geometric Mean, Representation of three terms of an A.P, Application to business situations.

SKILL DEVELOPMENT: 1 .Calculation of Simple and Compound Interest

2. Application of Matrix to Business Problems

3. Solving analytical reasoning problems from competitive examination papers

4. Application of Ratios to Business Problems


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BOOKS FOR REFERENCE: 1. Dr. Sancheti & Kapoor: Business Mathematics and Statistics, Sultan Chand

2. Dorairaj – Business Mathematics

3. Digambar Patri & D.N.Patri – Business Mathematics

4. Zamarudeen: Business Mathematics, Vikas

5. R.S Bhardwaj :Mathematics for Economics & Business

6. Madappa, mahadi Hassan, M. Iqbal Taiyab – Business Mathematics, Subhash

7. G.R. Veena and Seema : Business Mathematics and Statistics I.K. Intl Publishers

8. Saha: Mathematics for Cost Accountants, Central Publishers

9. R.G. Saha & Others – Methods & Techniques for Business Decisions, VBH

10. Ranganath - Business Mathematics


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III SEMESTER


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SUBJECT MATRIX

SL.

NO

SUBJECT


01 GCCRA3.3 CORPORATE ACCOUNTING 14

02 GCFM3.4 FINANCIAL MANAGEMENT 16

03 GCFSS3.5 FINANCIAL SYSTEM AND

SERVICES 18

04 GCQABDII3.6 QUANTITATIVE ANALYSIS

FOR BUSINESS DECISION-II 20

05 GCCCE3.7

CORPORATE

COMMUNICATION AND

ETHICS

22


Page 14

GCCRA3.3 CORPORATE ACCOUNTING

LEARNING OBJECTIVE:

To enable the students to develop awareness about Corporate Accounting in conformity with

the provisions of Companies Act 2013 and latest amendments and expose the students to the

practical aspects of accounting practiced by Companies/Corporations.

LEARNING OUTCOME:

Conceptual clarity is built about the techniques to prepare financial statements of

Companies along with accounting treatment of floating of shares and valuation of

Goodwill.

Unit 1: UNDERWRITING OF SHARES 08 Hours Meaning – Underwriting Commission – Underwriter – functions - Advantages of Underwriting, Types of Underwriting – Marked and Unmarked Applications – Problems (Excluding Journal entries).

Unit 2: PROFIT PRIOR TO INCORPORATION 12 Hours Meaning – calculation of sales ratio – time ratio – weighted ratio – treatment of capital and revenue

expenditure – Ascertainment of pre-incorporation and post-incorporation profits by preparing Profit

and Loss Account and Balance Sheet.

Unit 3: VALUATION OF GOODWILL 08 Hours Meaning – Circumstances of Valuation of Goodwill – Factors influencing the value of Goodwill –

Methods of Valuation of Goodwill: Average Profit Method, Super Profit Method, Capitalization of

average Profit Method, Capitalization of Super Profit Method, and Annuity Method - Problems.

Unit 4: VALUATION OF SHARES 08 Hours Meaning – Need for Valuation – Factors Affecting Valuation – Methods of Valuation: Intrinsic

Value Method, Yield Method, Earning Capacity Method, Fair Value of shares. Rights Issue and

Valuation of Rights Issue - Problems.

Unit 5: COMPANY FINAL ACCOUNTS 20 Hours Statutory Provisions regarding preparation of Company Final Accounts –Treatment of Special Items

– Tax deducted at source – Advance payment of Tax – Provision for Tax – Depreciation – Interest on

debentures – Dividends – Rules regarding payment of dividends – Transfer to Reserves – Preparation

of Profit and Loss Account and Balance Sheet in vertical form (As per IND-AS 1 revised format)

SKILL DEVELOPMENT ● Collect and fill the share application form of a limited Company. ● Collect Prospectus of a company and identify its salient features. ● Collect annual report of a Company and analyze the financial position of the company.

● Collect the share price of five companies and analyze the trend.

● Preparation of the Balance Sheet as per IND-AS revised format with imaginary figures


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BOOKS FOR REFERENCE 1. Arulanandam & Raman ; Corporate Accounting –II 2. Anil Kumar – Financial Accounting, HPH 3. Dr. S.N. Maheswari, Financial Accounting. 4. Soundarajan. A & K. Venkataramana, Corporate Accounting, VBH. 5. S. P. Jain and K. L. Narang – Corporate Accounting

6. S. Bhat- Corporate Accounting. 7. S P Iyengar, Advanced Accountancy, Sultan Chand 8. R L Gupta, Advanced Accountancy. 9. Shukla and Grewal – Financial Accounting.


Page 16

GCFM3.4 FINANCIAL MANAGEMENT

LEARNING OBJECTIVE

The objective is to enable students to understand the basic concepts of Financial

Management and the role of Financial Management in decision-making.

LEARNING OUTCOME Learners understand the basics of Financial Management

Unit 1: INTRODUCTION TO FINANCIAL MANAGEMENT 10 Hours

Introduction – Meaning of Finance – Business Finance – Finance Function – Aims of Finance

Function – Organization structure of Finance Department - Financial Management – Goals of

Financial Management – Financial Decisions – Role of a Financial Manager – Financial Planning –

Steps in Financial Planning – Principles of Sound Financial Planning – Factors influencing a sound

financial plan.

Unit 2: TIME VALUE OF MONEY 12 Hours

Introduction – Meaning& Definition – Need – Future Value (Single Flow – Uneven Flow &

Annuity) – Present Value (Single Flow – Uneven Flow & Annuity)– Doubling Period – Concept of

Valuation:Valuation of Bonds, Debentures and shares - Simple Problems.

Unit 3: FINANCING DECISION 12 Hours Introduction – Meaning of Capital Structure – Factors influencing Capital Structure – Optimum Capital Structure – Computation & Analysis of EBIT, EBT, EPS – Leverages. Simple Problems.

Unit 4: INVESTMENT & DIVIDEND DECISION 16 Hours

Investment Decision: Introduction – Meaning and Definition of Capital Budgeting – Features

Significance – Process – Techniques: Payback Period, Accounting Rate of Return, Net Present

Value, Internal Rate of Return and profitability index Simple Problems. Dividend Decision:

Introduction – Meaning and Definition – Determinants of Dividend Policy – Types of Dividends –

Bonus share

Unit 5: WORKING CAPITAL MANAGEMENT 06 Hours

Introduction – Concept of Working Capital – Significance of Adequate Working Capital – Evils of

Excess or Inadequate Working Capital – Determinants of Working Capital – Sources of Working

Capital. Concept of Cost of Capital- Equity, Preference, Debt and Retained Earnings (Meaning only)

SKILL DEVELOPMENT

Draw the organization chart of Finance Function of a company. Evaluate the NPV of an investment made in any one of the capital projects with imaginary

figures for 5 years. Capital structure analysis of companies in different industries

Identify the decisional areas in which a Financial Manager has a role to play.


Page 17

BOOKS FOR REFERENCE

1. S N Maheshwari, Financial Management, Sultan Chand

2. Dr. Aswathanarayana.T – Financial Management, VBH

3. K. Venkataramana, Financial Management, SHBP.

4. G. Sudarshan Reddy, Financial Management, HPH 5. Roy – Financial Management, HPH

6. Khan and Jain, Financial Management, TMH

7. S. Bhat- Financial Management.

8. Sharma and Sashi Gupta, Financial Management, Kalyani Publication. 9. I M Pandey, Financial Management. Vikas Publication.

10. Prasanna Chandra, Financial Management, TMH

11. P.K Simha – Financial Management.

12. M. Gangadhar Rao & Others , Financial management 13. Dr. Alice Mani: Financial Management, SBH.


Page 18

GCFSS3.5 FINANCIAL SYSTEM & SERVICES

LEARNING OBJECTIVE

The objective of this subject is to familiarize the students with regard to structure, organization and working of financial system and services.

LEARNING OUTCOME

Students develop a working knowledge of the financial system and services landscape.

Unit 1: FINANCIAL SYSTEM 12 Hours Introduction – Meaning – Classification of Financial System. Financial Markets – Functions and Significance of Primary Market, Secondary Market, Capital Market, & Money Market. (Meaning &

concepts), Investment Policy of Commercial Banks

Unit 2: FINANCIAL INSTITUTIONS 14 Hours Types of Banking and Non-Banking Financial Institutions. Constitution, objectives & functions of IDBI, SFCs, SIDCs, LIC, GIC, EXIM Bank. AMFI (Association of Mutual Funds in India) Mutual Funds – features and types.

Unit 3: CREDIT RATING AGENCIES 6 Hours

Definition & Meaning –Functions of Credit Rating, Credit Rating Agencies in India-CRISIL-IICRA-CARE,

Benefits & Limitations of Credit Rating Agencies, Future of Credit Rating Agencies in India Unit 4: REGULATORY INSTITUTIONS 16 Hours

Reserve Bank of India (RBI) – Organization – Objectives – Role and Functions. The Securities

Exchange Board of India (SEBI)Only meaning,)RERA ,IRDAI – Organization and Objectives.

Unit 5: FINANCIAL SERVICES 10 Hours Meaning & Definition – Features – Importance. Classification of Financial Services – Fund Based Services: Meaning & types of leasing, Advantages & Disadvantages of Leasing Meaning, Features & types of hire purchase Advantages & Disadvantages of hire purchase Difference between Hire purchase & Leasing Meaning & types of Factoring, Advantages & Disadvantages of Factoring Meaning of Discounting of Bills, Difference between Discounting of Bills & Factoring Meaning & Features & Methods of Venture Capital, Advantages of Venture Capital Meaning & types of Loans Meaning of Housing Finance, Purpose & institutions providing Housing Finance Fees Based Services Meaning of Portfolio Management, Objectives & Advantages Meaning of Loan Syndication, Advantages & Disadvantages Meaning of Corporate Counseling Meaning of Foreign Collaboration & Advantages Meaning Mergers & Acquisition & types of Mergers, Advantages & Disadvantages of Mergers & Acquisition, Difference between Mergers & Acquisition Meaning & Components of Capital Restructuring Meaning of Forfeiting

SKILL DEVELOPMENT Draft a chart showing the components of the Indian Financial System. Symbols used by CRISIL for Shares ,Bonds & Deposits Classification of Fee based & Fund Based Financial Services

Classification of Mutual Funds


Page 19

BOOKS FOR REFERENCE 1. Vasantha Desai: The Indian Financial System, HPH 2. G. Ramesh Babu; Indian Financial System. HPH 3. Dr. Bharatish Rao, B.R. Bharghavi – Indian Financial System, VBH 4. Meir Kohn: Financial Institutions and Markets, Tata McGraw Hill 5. Dr. Alice Mani: Indian Financial System, SBH. 6. L M Bhole: Financial Institutions and Markets, Tata Mc Graw Hill 7. M Y Khan: Indian Financial System, TMH 8. A Datta ; Indian Financial System, Excel Books 9. D.K. Murthy and Venugopal : Indian Financial System I.K. International Publishers 10. P N Varshney& D K Mittal: Indian Financial System, Sulthan Chand & Sons 11. E Gardon& K Natarajan: Financial Markets & Services, HPH 12. S.C. Sharma and Monica : Indian Financial System I.K. International Publishers 13. K. Venkatramana, Indian Financial System, SHBP.


Page 20

GCQABDII3.6 QUANTATIVE ANALYSIS FOR BUSINESS DECISIONS-II

LEARNING OBJECTIVE:

To familiarize the students with various statistical techniques for their application in Business Decisions.

LEARNING OUTCOME:

An understanding of statistical tools and techniques used in business decisions.

Unit 1: CORRELATION AND REGRESSION ANALYSIS 20 Hours Correlation: Meaning and Definition - Uses – Types –Degree of Correlation, Methods-

Mathematical Methods- Karl Pearson‟s Coefficient of Correlation (excluding Multi-Variate

Correlation) – Probable Error –Definition- Uses of Probable Error and Calculation of Limits,

Spearman‟s Rank Correlation Coefficient- when Ranks are given, Ranks are not given, Repeated

Ranks and more than Two Series.

Regression: Meaning, Uses, Methods- through Normal Equations and through Regression Co-

efficient, Calculation of Correlation Coefficient through Regression Coefficient.

Unit 2: TIME SERIES 12 Hours Introduction – Meaning – Uses –Components of Time Series – Fitting a straight line trend by the

method of least squares and Computation of Trend Values (when ∑X = 0) (Excluding Simultaneous

Equation Method) including Graphical presentation of trend values – Problems.

Unit 3: INTERPOLATION AND EXTRAPOLATION 08 Hours Meaning - Significance – Assumptions - Methods of Interpolation – Binomial expansion

(Interpolating method one and two missing values only) – Newton’s Advancing Differences Method

– Problems, Extrapolation.

Unit 4: SAMPLING AND SAMPLING DISTRIBUTION 08 Hours Meaning, Objectives and Types: Probability Sampling and Non-Probability Sampling Techniques- Meaning of Population, Parameter and Statistic - Sampling distribution –Meaning and usefulness of Standard Error (Simple Problems on calculation of Sample size)

Unit 5: THEORY OF PROBABILITY 08 Hours Meaning and Importance of Probability- Experiment, Event and types of events (Simple problems on probability), Addition Theory of probability. (Problems on addition theorem only)

SKILL DEVELOPMENT:

Collect statistics of 10 students of your class relating to the number of hours of usage of mobile

phone and number of hours of study per day by them and compute correlation coefficient.

Collect statistics of any two variables and compute regression equations. Estimate the value of unknown variable from known variable.

Collect the turnover of a company for 7 years and predict the sales of 8th

year by using method of least square.

Collect the sales or production statistics of a company for five years and extrapolate the production or sales for the 6

th Year.


Page 21

BOOKS FOR REFERENCE:

1. Sridhara Bhatt - Quantitative Techniques for Managers , HPH 2. S P Gupta: Statistical Methods- Sultan Chand, Delhi 3. B. G. Bhaskara & others: Quantitative Analysis for Business Decision II 4. S C Guptha and V K Kapoor, Fundamentals of Mathematical Statistics 5. Sancheti and Kapoor, Sultan Chand 6. S. Jaishankar: Quantitative Techniques for Managers 7. G C Beri, Statistics for Management.

8. Chikoddi & Satya Prasad : Quantitative Analysis for Business Decision- II, HPH 9. Dr. Alice Mani: Quantitative Analysis for Business Decisions - I, SBH.

10. S.L. Aggarwal: Quantitative Analysis for Business Decision-II, Kalyani Publishers.

11. Dr. Nagaraja Rao.C, Mamatha.M and Lakshmana Singh.N: Quantitative Analysis for

Business Decision-II,, Genome Publishers.


Page 22

GCCCE3.7 CORPORATE COMMUNICATION & ETHICS

LEARNING OBJECTIVE

The objective is to provide basic knowledge of business ethics and values and its relevance in modern context and to create awareness among the students on the soft skills required to plan and pursue a career and empower them with employability skills.

LEARNING OUTCOME

The students are sensitized to ethical and personal values, develop effective communication skills essential for a corporate career.

UNIT I: CORPORATE COMMUNICATION 12 Hours Significance – Process of Communication – Forms of Communication - Presentation aids and

effective use of presentation aids. Preparation of Resume & preparation for GD & Interview. Layout

of Business letters, Drafting of letters/mails relating to Purchase (Request for quotations, tenders, and

samples) and Sales. Inter-departmental Communication, Communication with regional /branch

offices.

UNIT II: INTRODUCTION TO BUSINESS ETHICS 10 Hours

Introduction – Meaning - Types of Ethics – Characteristics – Factors influencing Business Ethics –

Importance of Business Ethics - Arguments for and against business ethics- Basics of business ethics

- Corporate Social Responsibility – Issues in relation to Management – Crisis Management.

Unit III: ETHICS IN MANAGEMENT 8 Hours Introduction – Ethics in HRM – Marketing Ethics – Ethical aspects of Financial Management –Ethics in Technology and Professional ethics (including case studies).

Unit IV: PERSONAL ETHICS 6 Hours

Introduction – Meaning – Emotional Honesty – Emotional Intelligence - Importance of Attitude –

Meaning of Positive Thinking and Positive Attitude – Ways to build positive attitude – Effects of

negative attitude and measures to overcome them. Significance of interpersonal relationships in

personal and professional life - Tips to enhance interpersonal relationships.

Unit V: VISION, GOAL SETTING &CAREER PLANNING 6 Hours Meaning of Vision - Setting and achieving goals – Importance of goal setting – periodicity in goal setting – short, medium, long-term – methods to achieve set goals. General principles of Stress Management and Time Management. Career Planning, Awareness of different Careers, Sources of Information, Choosing a Career and Career counselling.

SKILL DEVELOPMENT

Make a list of ethical aspects of finance in any organization

List out ethical aspects of Advertising

Draft a Resume applying for a specific post.

List out the various career opportunities accessible to a commerce graduate

Frame a short term, medium term and long term goal for yourself and mention ways to

achieve it


Page 23

BOOKS FOR REFERENCE

1. Murthy CSV: Business Ethics and Corporate Governance, HPH

2. Kamatchi P – Business Ethics

3. K Lavanya, Ziya Ur Rahman, G Santosh, Dharanidhar H, Skyward publishers– Business

Ethics

4. Ghousia Khatoon, Madhavi R and Srinivasa, VBH – Public Relations and Corporate

Communication

5. Varinder Kumar, Kalyani Publishers – Public Relations and Corporate Communication

6. Urmila Rai and SM Rai, HPH – Public Relations and Corporate Communication


Page 24

V SEMESTER


Page 25

SUBJECT MATRIX

SL.

NO

SUBJECT


01 GVED5.1 ENTREPRENEURSHIP

DEVELOPMENT 26

02 GCIB5.2 INTERNATIONAL BUSINESS 28

03 GCTLPI5.3 TAXATION LAW AND

PRATICE-I 30

04 GCMTC5.4 METHODS AND TECHNIQUES

OF COSTING 32

05 GCAFM5.5 ADVANCED FINANCIAL

MANAGEMENT 34

06 GCIFM5.6 INTERNATIONAL FINANCIAL

MANAGEMENT 36


Page 26

GVED5.1-ENTREPRENEURSHIP DEVELOPMENT

LEARNING OBJECTIVES:

To enable students to understand the steps in preparing a business plan to start a new

business.

To expose the students to the sources of assistance, incentives and subsidies available

from Government to set up a business.

LEARNING OUTCOMES:

Understand the scope and importance of entrepreneurship.

Know the parameters to assess opportunities and prepare a business plan.

Unit1: ENTREPRENEURSHIP (12 Hours)

Introduction – Meaning and Definition of Entrepreneurship, Entrepreneur and Enterprise –

Functions of Entrepreneur - Factors influencing Entrepreneurship - Pros and Cons of Being an

Entrepreneur – Role of Entrepreneurship in Economic Development - Qualities of an

Entrepreneur – Types of Entrepreneur

– Intrapreneurship - Women Entrepreneurship –Challenges faced by Women Entrepreneurs.

Meaning and importance of creativity and innovation - Sources of business ideas.

Unit2: MICRO SMALL AND MEDIUM ENTERPRISES (10Hours)

Meaning and Definition – Micro, Small and Medium Enterprises- Meaning and importance of

Tiny Industries, Ancillary Industries, Cottage Industries. Product Range- Ownership Patterns -

Capital formation – Microfinance (Meaning and importance only) - Importance of MSME’s –

Role played by MSME in the development of Indian Economy. MSME’s in India –Challenges

- Industrial Estates: Role and Types – Government Policies for MSME’s – SEZ (meaning only)

Unit 3: FORMATION OF MICRO AND SMALL-SCALE INDUSTRY (14 Hours)

Business opportunity, scanning the environment for opportunities, evaluation of alternatives

and selection based on personal competencies. Steps involved in the formation of a small

business venture: Location, clearances and permits required, formalities, licensing and

registration procedure—assessment of the market for the proposed project – Financial,

Technical, Market and Social feasibility study.

Unit 4: PREPARING THE BUSINESS PLAN (BP) (10 Hours)

Meaning – importance – preparation – format of BP: financial aspects of the BP, marketing

aspects of the BP, human resource aspects of the BP, technical aspects of the BP, social aspects

of the BP. Common pitfalls to be avoided in the preparation of a BP - project proposal-

meaning- features- format- SWOC analysis. Preparation and presentation of a project proposal

and its appraisal.

Unit 5: PROJECT ASSISTANCE (10Hours)

Financial assistance through SFC’s, SIDBI, Commercial Banks, IFCI - Non-financial

assistance from DIC, SISI, AWAKE, KVIC- Other Institutions National Bank for Agriculture

and Rural Development (NABARD) -Technical Consultancy Organization (TCO) –

Government Schemes for MSME. Financial incentives for MSME. Incubation (Meaning only).


Page 27

SKILL DEVELOPMENT:

Prepare a Business Plan to start a new Business Venture

ESSENTIAL READING:

1. Mini K Abraham, Sunitha, and Keerthi. - Entrepreneurship development, SkywardPublications

2. Rekha and Vibha – Entrepreneurship Development,VBH

3. Vasanth Desai, Entrepreneurship Development,HPH

RECOMMENDED READING:

1. Mark. J. Dollinger, Entrepreneurship – Strategies and Resources, PearsonEdition.

2. Udai Pareek and T.V. Rao, DevelopingEntrepreneurship

3. S.V.S. Sharma, Developing Entrepreneurship, Issues andProblems

4. B. Janakiraman, Rizwana M: Entrepreneurship Development, ExcelBooks

5. Srivastava, A Practical Guide to IndustrialEntrepreneurs

6. Anil Kumar: Small Business and Entrepreneurship I.K. InternationalPublishers

7. Govt of India, Report of Committee on Development of small and mediumentrepreneurs,

1975

8. Bharusali, Entrepreneur Development

9. Satish Taneja; EntrepreneurDevelopment

10. Vidya Hattangadi; Entrepreneurship

11. N.V.R Naidu: Entrepreneurship Development, I.K. InternationalPublishers

12. Business Plan Development Guide, Lee A Swanson, Open Press UsakaCA

13. Peter F Drucker, Innovation andEntrepreneurship

14. Norman M Scarborough, Jeffery R Cornwall, Essentials of Entrepreneurship and Small

Business Management,Pearson

15. The Science of Entrepreneurship Development –BrianTracyss

E-RESOURCES:

1. Niesbud.or.in

2. Niti.gov.in

3. Mic.gov.in

4. The Journal ofEntrepreneurship


Page 28

GCIB5.2 INTERNATIONAL BUSINESS


To enable an understanding of International Business in a Multi-Cultural World.

To identify the role and impact of political, economic, social and cultural variables in

international business.

LEARNING OUTCOMES:

Students understand the dynamics of the global business environment.

They are better placed to work in a multi-cultural business environment.

Unit 1: INTRODUCTION TOINTERNATIONALBUSINESS (10 Hours) Meaning and Definition– Nature– Approaches to International Business – Theories of International Trade (Mercantilism theory; Absolute Advantage theory (Adam Smith theory); Comparative Cost Advantage theory; Factor endowment theory; Product life cycle) – Modes of entry into international business-Major trends and legal issues in international business- An overview

Unit2: GLOBALISATION (14 Hours)

MeaningandDefinition-Features–StagesofGlobalisation–ManifestationofGlobalisation–Essential

Conditions for Globalization – Advantages and Disadvantages – Role of India in Globalization-LPG

model, WTO.

Unit 3: ROLE OF MNCs ININTERNATIONAL BUSINESS (8 Hours)

Meaning and Definitions – Distinction between Domestic and Foreign Companies – Types of MNCs –

OrganisationalStructureofMNCs–RoleofMNCsinthedevelopmentofinternationalbusiness–Role of

MNCs in the development of Indian business.

Unit 4: INTERNATIONAL MARKETING ANDBUSINESSENVIRONMENT (16 Hours)

Meaning – International Marketing Information – Source of Information – International Relations- Polarity-theories-3c’s of IR- Role of International relations in International Business-Trade blocs-

ASEAN-APEC-NAFTA-SAARC-EU-BRICS-OPEC (Briefly)

Unit 5: EXIM TRADE (8 Hours) Export Trade: Procedure, Steps and Documentation, and Direction of India’s Export Trade –ECGC functions.

Import Trade: Procedure, Steps, Documentation. EXIM Policy - EXIM Bank, Commercial Banks.

FEMA 1999: Objects of FEMA, Salient Features of FEMA, Definitions of Authorized Person,

Difference between FERA and FEMA, Structure of FEMA.


Page 29

SKILL DEVELOPMENT

1. Collect and fill any two documents used in Import and Export trade

2. Write a report on International business operations of a mnc

3. Impact of COVID-19 on International trade

4. A case study on Globalisation

ESSENTIAL READING:

1. P. Subba Rao – International Business –HPH

2. Dr Aswathappa International Business,HPH.

3. K. Venkataramana, International Business,SHBP.

4. GhoriaKhotton – International Business,VBH

5. Shuba Shree - International Business,HPH


1. Francis Cherunilam; International Business, Prentice Hall ofIndia

2. P. K Sinha and S.Sinha - International BusinessManagement.

3. Charles hill, (2011), International Business: Text and Cases, Tata McGraw Hill, NewDelhi

4. Daniels and Sullivan: International BusinessEnvironment

E-RESOURCES:

1. Journal of International BusinessStudies

2. International business theory and practicehttps://nlist.inflibnet.ac.in/search/Author/Home?author=Ajami%2C+Riad+A.

3. International Business https://nlist.inflibnet.ac.in/search/Search/Results?lookfor=%22International+economic+relation s.%22andtype=Subject


Page 30

GCTLPI5.3 TAXATION LAW AND PRACTICE –I


To make students understand the direct tax system inIndia.

To develop in students, a clear framework of taxes under different sources ofincome.

LEARNING OUTCOMES:

Learners comprehend the tax planning and managementprocess.

Students can compute tax liability under the Heads of Salary and House Property bystudents.

Unit 1: FUNDAMENTAL CONCEPTS OF INCOME TAXACT, 19 (10 Hours)

History of Indian Income Tax, Mechanism of Income Tax, Types of Taxes (Direct Tax and Indirect Tax

– Framework), Cannons of Taxation. Definitions: Assessment, Assessment Year, Previous Year,

Finance Bill, Assessee, Person, Income, Types of Income, Casual Income, Gross Total Income, PAN,

AgriculturalIncome(includingSchemeofPartialIntegration–Theoryonly). Meaning and classification of

Capital and Revenue receipts, expenditure and losses. Income Tax authorities; Powers and functions of

CBDT, CTT and A.O. Tax evasion, Tax avoidance, Tax planning/Management.

Unit 2: RESIDENTIAL STATUS AND INCIDENCEOFTAX (11 Hours)

Residential status of an Individuals, Types of Residential Status (R, NOR, NR), Determination of

Residential Status. Incidence of tax: Meaning, Computation of Incidence of tax of an Individual

assessee.

Unit 3: INCOME EXEMPTFROMTAX (05 Hours)

Exempted Incomes u/s 10 – Restricted to Individual Assessee.

Unit 4: INCOMEFROMSALARIES (18 Hours)

Introduction, Definition, Advance Salary, Arrears of Salary, Basis of charge. Computation of

Allowances, Perquisites, Provident Fund, Gratuity, Pension, Encashment of Earned Leave,

Compensation for Voluntary Retirement, Profit in lieu of salary, Deductions from salary u/s 16.

Computation of Income and Tax Liability from salary.

Unit 5: INCOME FROMHOUSEPROPERTY (12 Hours)

Basis of charge, Deemed Owners, Exempted Incomes from House Property, Composite Rent, Annual

Value,DeterminationofAnnualValue,TreatmentofUnrealisedRent,LossduetoVacancy,Deduction from

Annual Value, Problems on Income from House Property.

SKILL DEVELOPMENT:

1. Preparation of revised Form 16 with figures.

2. Explain the Mechanism of Section 89(1) of ITS Act, 1961.

3. Filling of Income Tax Return – 1(SAHAJ).

4. Table of rates of TDS, PAN Application (procedures) and obtaining (activities).


Page 31

ESSENTIAL READING:

1. Dr Vinod K. Singhania: Direct Taxes – Law and Practice, Taxman Publication.

2. Dr Mehrotra and Dr Goyal: Direct Taxes – Law and Practice, Sahitya BhavanPublication.


1. B.B.Lal, Direct Taxes, Konark Publisher (P)ltd.

2. DinakarPagare: Law and Practice of Income Tax, Sultan Chand andSons.

3. Gaur and Narang: IncomeTax.

4. Dr. P. Paramashivaiah and Prof. Nagendra Swamy: IncomeTax.

5. Bhagawathi Prasad: Direct Taxes – Law and Practice, WishwaPrakashana.

E-RESOURCES:

https://www.incometaxindiaefiling.gov.in

https://cleartax.in

https://www.incometaxindiaefiling.gov.in

https://www.incometaxindia.gov.in

https://en.m.wikipedia.org

https://www.incometaxindiaefiling.gov.in/

https://cleartax.in/

https://www.incometaxindiaefiling.gov.in/

https://www.incometaxindia.gov.in/

https://en.m.wikipedia.org/


Page 32

GCMTC5.4 METHODS AND TECHNIQUES OF COSTING


To introduce students to different methods of costing.

To introduce students to cost control techniques.

LEARNING OUTCOMES:

Learners are enabled to ascertain costs in various industries such as service, manufacturing and

transportation.

Students will be able to ascertain, analyse and evaluate the information for cost planning,

allocation and decision making.

Unit 1: JOB ANDCONTRACTCOSTING (1 8Hours) Costing methods – Meaning and classification. Job Costing - Features, Objectives, Advantages and Disadvantages of Job Costing. Batch costing – meaning, features, simple problems on EBQ. Contract costing (AS -7) - Comparison between Job and Contract costing –Problems.

Unit 2: PROCESS COSTING (12Hours)

Features of Process Costing, Application, Comparison between Job costing and Process Costing,

Advantages and Disadvantages, Process losses–Normal Loss–AbnormalLoss,AbnormalGain–Joint

and By-Products – Problems (excluding inter-process profits and equivalent production).

Unit 3: OPERATING COSTING (08Hours)

Introduction,MeaningandapplicationofOperatingCosting,TransportCosting:Meaning,Classification of

Costs, Collection of Costs, Ascertainment of Absolute Passenger Kilometers, Ton Kilometre’s –

Problems.

Unit 4: BUDGETING ANDBUDGETARYCONTROL (08 Hours)

Meaning – Budget, Budgetary Control- Types of Budgets- Simple problems on Fixed and Flexible Budgets.

Unit 5: ACTIVITY BASED COSTING ANDTARGETCOSTING (10 Hours)

Meaning, Differences between Traditional Costing and Activity-Based Costing. Characteristics of

ABC, Cost Drivers and Cost Pools. Product Costing using ABC system: Uses – Limitations –Steps in

implementation of ABC – Simple Problems.

Target Costing: Meaning, Nature, Methodology, Methods of Establishment of Cost. Just in Time (JIT): Features, Implementation and Benefits. (Theory only).


Page 33

SKILL DEVELOPMENT:

1) Identify various methods of Costing adapted by industries located in your area

2) Bring out the various processes involved in the manufacturing of a select product with its cost

sheet 3) Select any two construction projects and identify various costs involved in the completion of

contracts

4) Prepare a comparative cost sheet under Traditional and ABC methods.

ESSENTIAL READING:

1. M.N. Aurora, Cost Accounting,HPH.

2. Dr Venkataramana R and others (7 lecturers) - Cost Management,VBH

3. B Mariappa, Costing Methods,HPH


1. J. Made Gowda Cost Accounting,HPH.

2. Soundrarajan A and K. Venkatramana, Cost Management,SHBP.

3. Tulsian, Financial Management, McgrawHill

4. S P Iyengar, Cost Accounting, SultanChand

5. Nigam and Sharma, Advanced Costing,HPH

6. K.S Thakur- CostAccounting

7. N. Prasad,Costing.

8. Palaniappan and Hariharan: Cost Accounting, I.K. InternationalPublishers 9. Jain and Narang, Cost Accounting,Kalyani 10. Rathnam: Cost Accounting,HPH

11. Bhavani H and Rekha HG, A Text Book on Cost Management, Vrinda Publications Pvt.Ltd.

12. Ravi M. Kishore – CostManagement

13. CharlesTHorngren,GeorgeFoster,SrikantM.Data–CostAccounting:AManagerialEmphasis

14. Anthony R. N. – Management AccountingPrinciples 15. S. Mukherjee and A. P. Roychowdhury – Advanced Cost and ManagementAccountancy.

16. Ravi M Kishore, Advanced Financial Management, TaxmanPublications.

E-RESOURCES:

1. Journal of Cost Accounting,ICMAI 2. Journal of CostManagement


Page 34

GCAFM5.5 ADVANCED FINANCIALMANAGEMENT


To expose the students to contemporary and traditional sources of capital.

To equip learners with various tools used in evaluating risky investment projects.

LEARNING OUTCOMES:

Studentsunderstandkeyfunctionsoffinance,developproblem-solvingskillsandunderstandthe

theoretical Basis of knowledge behind each function.

Analytical abilities honed to make better decisions in finance.

Unit 1: SOURCESOFCAPITAL (10 Hours)

Traditional sources -– Meaning – Equity Shares – Preference Shares – Debentures – Differences

between Shares and Debentures – Retained Earnings – Long Term Loans and Loans from Financial

Institutions.

Contemporary Sources – Green finance, Crowd funding, Private Equity, Venture capital v/s Angel

investors, Bridge financing, Syndicate financing, Hedge funds and Securitization.

Unit 2: INVESTMENT DECISIONS ANDRISKANALYSIS (12 Hours)

RiskAnalysis–TypesofRisks–RiskandUncertainty–TechniquesofMeasuringRisks–Risk-adjusted

DiscountRateApproach–CertaintyEquivalentApproach–SensitivityAnalysis-ProbabilityApproach

- Standard Deviation and Coefficient of Variation – Decision Tree Analysis – Problems, Capital

Rationing-Meaning and Simple Problems.

-

Unit 3: CAPITALSTRUCTURETHEORIES (10 Hours)

Introduction – Capital Structure – Capital Structure Theories - Net Income Approach - Net Operating

Income Approach - Traditional Approach – MM Approach – Problems.

Unit 4: DIVIDEND THEORIES (10 Hours)

Introduction – Irrelevance Theory – MM Model. Relevance Theories - Walter Model - Gordon Model –

Problems on Dividend Theories, Dividend practices in India.

Unit 5: PLANNING AND FORECASTING OFWORKINGCAPITAL (14 Hours)

ConceptofWorkingCapital–DeterminantsofWorkingCapital–EstimatingWorkingCapitalNeeds– using

statement and regression methods - OperatingCycle–CashManagement–MotivesofHoldingCash–CashManagementTechniques–PreparationofCashBudget–ReceivablesManagement–Preparation of

Ageing Schedule and Debtors Turnover Ratio – Inventory Management Techniques.


Page 35

SKILL DEVELOPMENT:

1. Give a descriptionofaroundtenlinesofanyproject,whichissupportedbyCrowdfundingwebsite 2. Collect the capital structure details of any two industries and draft an optimum capital structure

for a firm.

3. ListoutanyfiveMicrofinanceinstitutionsinBengaluruandgivedetailsofanysuccessfulproject funded by these institutions.

4. Using the data from a firm, study the difference in EAESH due to Interest on Debt, due to

COVID-19.

ESSENTIAL READING:

1. Shashi k Gupta, Neeti Gupta, Anu Putney – Advanced Financial Management,

Kalyani publishers

2. B.MariappaAdvanced Financial Management -,HPH

3. Tulsian – Financial Management,S.Chand


1. Narendra Singh Advanced FinancialManagement

2. K. Venkataramana Advanced Financial Management, SHBP.

3. GhousiaKhatoon, Mahanada B. C. Advanced Financial ManagementVBH

4. S N Maheshwari, Financial Management Principles and Practice, SultanChand

5. Khan and Jain, Financial Management, Tata McGraw Hill

6. SudhindraBhat; Financial Management, Prentice Hall of India

7. Sharma and Sashi Gupta, Financial Management, Kalyani Publication

8. I M Pandey, Financial Management. VikasPublication

9. Prasanna Chandra, Financial Management, Tata McGrawHill

10. R.M Srivastava; Financial Management and Policy, Sterlingpublishers

E- RESOURCES

1. Journal of Applied CorporateFinance

2. Global FinanceJournal


Page 36

GCIFM5.6 INTERNATIONAL FINANCIAL MANAGEMENT


To introduce the students to the environment of international finance and its implications on

international business.

To analyze the nature and functioning of foreign exchange markets, determination of exchange

rates and their forecasting, explain the foreign exchange risks and to identify risk management

strategies.

LEARNING OUTCOMES:

The students comprehend the dynamics of international financial markets.

Learners understand foreign exchange risks and risk management strategies.

Unit – 1: INTRODUCTION TOINTERNATIONAL FINANCE (14Hours)

Financefunctionintheglobalbusinessscenario,InternationalMonetarySystem,InternationalFinancial

Markets - equity, bond, euro currency market, currency basket, currency convertibility – on capital

account and current account; Foreign Exchange Reserve, Balance of trade, current account deficit

(Concept Only); Bilateral and Multilateral agreements relating to financial transactions - Sovereign

rating - Flow of funds internationally through FDI and FII - Government policies regarding FDI and

FII – Integration of global developments with the changing business environment in India.

Unit – 2: FOREXMARKET, BOP (10 Hours)

Forex market and its intermediaries, foreign exchange rate, Theories of foreign exchange rate

determination. Components of the balance of payments (Statement wise – Simple Problems) –

Disequilibrium in the balance of payments- Methods of correction of disequilibrium.

Unit – 3: EXCHANGERATEDETERMINATION (12hours)

Valuation of Currency (domestic currency against dollar/pound sterling/euro);theories of exchange rate

determination (Mint parity theory; purchasing power parity; Balance of payment theory); Forecasting

exchangerates-technicalforecasting,timeseriesmodelling,fundamentalforecasting.FisherEffectand

International Fischer Effect (Simple Problems).

Unit – 4: RISK MANAGEMENT (08 Hours)

Exchange risks – Hedging, Forward, Future, Swaps, Options, ADR, GDR-Valuation of future and

swaps-valuation of options and efficiency of the exchange market (Simple problems).

Unit – 5: INTERNATIONAL SOURCES OF FINANCE ANDFINANCINGDECISION (12hours)

Bond Financing (Fixed and Floating Rate Notes) - Loan Financing (Syndicates Loans) - Securitized

Financing(Euronote)-FeaturesofLoanAgreements:LoanNegotiations,Internationalworkingcapital

management,AnalysisofInternationalCapitalBudgeting-–estimationofcashflows,Costof Capital of a

Foreign Investment, Issues in Overseas Funding Choices (Theory Only).


Page 37

SKILL DEVELOPMENT:

1. Visit any authorized dealer’s establishments and understand their activities.

2. Analyze the trend of FDI into India in the last five years.

3. Analyze the recent developments in the Forex market in India 4. Bring out a case study on currency crisis.

ESSENTIAL READING:

1. Avadhani B.K, International Finance Theory and Practice,HPH

2. Aswathanarayana T and K. Rajeswari – International Finance –VBH

3. Harris Manville, International Finance.

4. Keith Pibean, International Finance,McMillan

5. R.M Srivastava, Multinational Financial Management, PragathiPublications

6. Levi, International Marketing Management. 7. Shapiro, Allen C., Multinational Financial Management, New Delhi, Prentice-

Hall India Pvt. Ltd., 1995.

8. Seth A.K., International Financial Management, New Delhi, Golgotha Publishing

Company.

9. Vohra and Bargi, Futures and Options, Mc Graw Hill Publications.


1. Eiteman, David K., Arthur Stonehill and Michael H. Moffett, Multinational

Business Finance, Reading mass., Addition – Wesley Publishingcompany,1998.

2. Errunza, V. R., Singh, D. and Srinivasan, T.S. 1994, International Business Finance, Global Business Press.

3. Rebonato, R. 1996, Interest Rate Option Models: Understanding, Analyzing and Using Models for Exotic Interest Rate Options, John Wiley and Sons.

4. Hull, J. C. 1999, Introduction to Futures and Options Markets, Prentice Hall of

India.

5. Kohn, M.1998. Financial Institutions and Markets, Tata McGraw Hill Publishing

E-RESOURCES:

1. Indian Journal of Finance

2. Journal of Financial Economics

3. International Finance

4. Public Budgeting and Finance

Documents

SYLLABUS OF B.COM COURSE ODD SEMESTER I, III & V …