b.com po,plo, pso

Bachelor of Commerce (Hons.) (3 years)

Programme Objectives (PO)

The objectives of the programme are:

PO1: To remember the conceptual knowledge with an integrated approach to various aspects of

Commerce.

PO2: To develop competencies in managerial skills, effective communication and team work.

PO3: To Encourage and develop critical thinking, analysis and initiative ability skills.

PO4: To provide technical knowledge, skills and competency to identify, comprehend and solve

the industry problems.

PO5: To apply the various concepts, theories and models in the area of Finance, Banking, Insurance, Accounting, Taxation etc. in business operations.

PO6: To develop moral values and professional code of ethics, to inculcate life skills and

become a responsible citizen.

Programme Learning Outcomes (PLO)

The expected outcomes after completing the program would be:

PLO1: Commerce knowledge: Acquire adequate knowledge in various disciplines of

Commerce, Taxation, Finance, Management and Accounts which can be applied in real life

business situations.

PLO2: Communication: Develops Communication Skills, Interpersonal and Soft Skills, to

enable them to interact in a more constructive and productive manner.

PLO3: Technical Knowledge: Develop IT knowledge for business processes and learn

innovative methods of applying IT and e-commerce tools for competitive advantage.

PLO4: Investigation of Business Problems: Analyze and comprehend the applicability of

commerce and accounting principles in solving complex business problems.

PLO5: Entrepreneurial Perspective: Equip with entrepreneurial skills, whether to develop

own business idea from concept to reality or learn to manage an innovative business in today’s

environment.

PLO6: Environment and Sustainability: Develops an attitude to be a sustainable lifelong

learner both personally and professionally to be succeeded in dynamic environment.

PLO7: Leadership Skills: Apply critical thinking, which improves cognitive skills and logical

decision making as business leaders.

PLO8: Ethics: Develops Ethical, Moral and Human Values and contribute to the well being of

the society.

PLO9: Global Perspective: Acquire Global competencies through comprehensive Curricular

and Co-Curricular path of the programs with practical skills.

PLO10: Area Specific Expertise: Apply various Concepts, theories and models in the

functional areas in Marketing, Money & Banking and Accounting & Finance.

PLO11: Cross-Disciplinary Integration and Strategic Perspective: Acquire knowledge of

micro-macroeconomics, mathematics, statistics and production and operation management and

its integration relevant to business decisions.

PLO12: Legal Knowledge: Acquire the basic legal knowledge related the various business

operations for effective decision-making.

Program Specific Outcomes (PSO)

PSO1 Acquire Practical learning through summer internship, industrial visit and research projects.

PSO2 Demonstrate analytical and problem-solving skills through core elective area of

specialization in Money and Banking, Accounting and Finance and Marketing to solve the business

issues.

PSO3 Understand and develop new dimensions of knowledge through open electives to cater the

need of the industry.

B. COM. (Hons.) I Year: I Semester

S. No.

Subject Code

Subject L T P CIE ESE Total C

CORE

1. BCM1002 Financial Accounting 3 1 - 40 60 100 4

2. BMG1004 Principles of Management 3 1 - 40 60 100 4

3. BMG1003 Business Organization 3 1 - 40 60 100 4

4. BMA1003 Basic Mathematics 3 1 - 40 60 100 4

5. BCS1002 Computer Foundation Course 3 - - 40 60 100 3

AECC

6. BHU1001 Functional English 3 - - 40 60 100 3

SEC

7. BHU1501 English Language Lab - - 2 80 20 100 1

8. BCS1503 Computer Foundation Lab - - 2 80 20 100 1

Total 18 4 4 400 400 800 24

Library/Computer Center

Games/Clubs

B. COM. (Hons.)

S.

No. Subject

Code Subject L T P CIE ESE Total C

CORE

1. BCM2001 Corporate Accounting 3 1 - 40 60 100 4

2. BMG2008 Principles of Marketing 3 1 - 40 60 100 4

3. BMG2009 Human Resource Management 3 1 - 40 60 100 4

4. BST2003 Business Statistics 3 1 - 40 60 100 4

5. BEM2001 Applied Micro Economics 3 1 - 40 60 100 4

AECC

6. BES2001 Environmental Studies 2 0 - 20 30 50 2

7. BHU2001 Advanced Functional English 3 - - 40 60 100 3

SEC

8. BCM2502 Business Accounting Software (Tally)

- - 4 80 20 100 2

Total 20 5 4 340 410 750 27


Games/Clubs

B. COM. (Hons.) I Year: II Semester

B. COM. (Hons.)

S.

No. Subject Code


THEORY

CORE

1. BCM3005 Financial Institutions 3 1 - 40 60 100 4

2. BCM3003 Introduction to Financial

Management 3 1 - 40 60 100 4

3. BCM3001 Methods and Techniques of

Cost Accounting 3 1 - 40 60 100 4

4. BCM3002 Advanced Accounts 3 1 - 40 60 100 4

GE

5. BCM3004 Fundamentals of Insurance 3 1 - 40 60 100 4

6. BEM3001 Macro Economics 3 1 - 40 60 100 4

AECC

SEC

7. BMG3503 Introduction to SPSS - - 4 80 20 100 2

8. BMG3007 Business Environment 3 1 - 40 60 100 4

Total 21 7 4 360 440 800 30


Games/Clubs

B. COM. (Hons.) II Year: III Semester

B. COM. (Hons.) II Year: IV Semester

S.

No. Subject Code


CORE

1. BCM4007 Public Finance 3 1 - 40 60 100 4

2. BCM4008 Principles and Practices of Banking

3 1 - 40 60 100 4

3. BCM4004 Accounts for Decision Making 3 1 - 40 60 100 4

4. BCM4005 Indirect Taxes* 3 1 - 40 60 100 4

5. BMG4013 Business Law 3 1 - 40 60 100 4

6. BCM4501 Special Assignment: Study of Company Balance Sheet

- - 2 100 - 100 1

GE

7. BCM4009 Advertising and Marketing Communication

3 0 0 40 60 100 3

AECC

SEC

8. BSS4501 Soft Skill - - 2 100 - 100 1

9. BMG4006 E-Commerce 3 1 - 40 60 100 4

10. BAP4501 Aptitude & Reasoning and

Online Test - - 2 100 - 100 1

Total 21 6 6 580 420 1000 30


Games/Clubs

S. No.

Subject Code


CORE

1. BCM5005 Corporate Law 3 1 - 40 60 100 4

2. BCM5006 International Trade 3 1 - 40 60 100 4

3. BCM5002 Financial Statement Analysis * 3 1 - 40 60 100 4

4. BCM5003 Income Tax* 3 1 - 40 60 100 4

5. --- Specialization-1 3 1 - 40 60 100 4

6. BCM5501 Summer Internship - - 2 100 - 100 1

GE

7. BMG5005 Corporate Governance and

Business Ethics 3 0 - 40 60 100 3

AECC

SEC

8. BMG5013 Business Research Methods 3 0 0 40 60 100 3

9. BSS5501 Soft Skill - - 2 100 - 100 1

10. BAP5501 Aptitude & Reasoning and Online Test

- - 2 100 - 100 1

Total 21 6 4 580 420 1000 29


Games/Clubs

B. COM. (Hons.) III Year: V Semester

B. COM. (Hons.) III Year: VI Semester

S. No.

Subject Code


CORE

1. BCM6001 Principles of Auditing 3 1 - 40 60 100 4

2. BCM6003 Specialized Accounting 3 1 - 40 60 100 4

3. --- Specialization Paper-2 3 1 - 40 60 100 4

4. --- Specialization Paper-3 3 1 - 40 60 100 4

5. BCM6501 Comprehensive Viva - - - 100 - 100 1

6. BMG6501 Project- Preparation of a Business Plan

- - 2 100 - 100 2

GE

AECC

SEC

7. BMG6015 Entrepreneurship

Development 2 0 0 40 60 100 2

Total 14 4 2 400 300 700 21


Games/Clubs

List of Electives

S. No. Subject Code Subject Semester

Specialization Group : Marketing

1 BMG5001-MK Customer Relationship Management V Semester

2 BMG6001-MK Retailing VI Semester

3 BMG6002-MK Sales & Distribution Management VI Semester

Specialization Group : Accounting & Finance

1 BCM5001-AF Corporate Tax Planning V Semester

2 BCM6001-AF Indian Accounting Standards VI Semester

3 BCM6002-AF Emerging Trends in Accounting VI Semester

Specialization Group : Human Resource

1 BMG5002-HR Human Resource Development V Semester

2 BMG6001-HR Performance Appraisal &

Compensation VI Semester

3 BMG6002-HR Industrial Relations VI Semester

Specialization Group : Banking and Insurance

1 BCM5001-BI Money and Banking V Semester

2 BCM6001-BI Retail Banking VI Semester

3 BCM6002-BI Life Insurance Products and Concepts

of Reinsurance VI Semester

B.COM. (Hons.)

B.Com. (Hons.)

Syllabus

B.Com I Semester

FINANCIAL ACCOUNTING BCM1002

L T P C

3 1 0 4 (40 hours)

Course Learning Objectives:

1. To understand the conceptual knowledge of financial accounting and apply the process of

double entry system in recording and analyzing business transactions.

2. To apply the methods of charging deprecation and valuation of stock.

3. To prepare the final accounts of a business.

4. To understand the accounting procedure for the preparation of bank reconciliation

statement, bills of exchange and consignment accounts.

Course Learning Outcomes (CLO):

1. Describe and understand the accounting principles and recording of business transactions

in Journal. Prepare ledgers and subsidiary books.

2. Understand and apply the various methods of charging depreciation and valuation of

stock. Prepare trial balance and evaluate the different errors in trial balance.

3. Understand the needs of preparing financial statements. Prepare and analyze the financial

statements of a business with adjustment entries.

4. Prepare and analyze the bank reconciliation statement, bills of exchange, and

consignment accounts.

UNIT - I (8 Hours)

Conceptual Framework of Accounting:

Definition of Accounting

Accounting as an information system

Accounting- Principles, Concepts and Conventions,

Accounting standards in India

Journal and Ledger

Subsidiary Books

UNIT – II (10Hours)

Accounting Mechanism:

Depreciation-Meaning, Causes and Needs

Methods of Depreciation – Fixed Installment Method and Diminishing Balance Method

Provisions and Reserves

Trial Balance, Rectification of Errors

Meaning, Definition and Uses of Stock in a Business

Valuation of Stock: LIFO, FIFO and Weighted Average Method

UNIT – III Preparation of Final Accounts (12 Hours)

Final Accounts I- Trading & Profit and Loss Account

Final Accounts II- Balance Sheet

Accounts of Non-profit Organizations

UNIT – IV Accounting for Special Transactions: (10 Hours)

Bank Reconciliation Statement

Bill of Exchanges

Consignment Accounting

TEXT BOOK:

T1. Shukla, S.M. & Gupta, S.P.; ―Advanced Accounting‖, Vol 1, Edition 2008, Sahitya Bhawan

Publications, Agra.

REFERENCE BOOKS:

R1. Maheshwari, S.N.: ―Financial Accounting‖, Sultan Chand, New Delhi

R2. M.C. Shukla, T.S. Grewal, and S.C. Gupta,‖ Advanced Accountancy‖; S Chand & Sons

R3. A.N. Agarwala, ―Higher Sciences of Accounting‖, KitabMahal, Allahabad

R4. R.L. Gupta & M. Radhaswamy, ―Financial Accounting‖, Sultan Chand, New Delhi

R5. Hanif& Mukherjee, ―Financial Accounting‖, Tata McGraw Hill, New Delhi

R6. Shukla, M.B., ―Financial Accounting‖, KitabMahal, Allahabad

R7. Shah, Paresh; ―Basic Financial Accounting‖, Oxford university Press, (Forthcoming)

R8. Arulanandan, Raman &Srinivasan; ―Advanced Accountancy‖, Revised Edition-2,Himalaya

Publishing House

R9.Dr. V.K. Goyal; ―Financial Accounting‖, 2nd Edition, Excel Books, 2008 (Reprint)

Course Learning Outcomes (CLO): On completion of this course, the students will

be able to:

CLO Description Bloom’s

Taxonomy Level

CLO1 Describe and understand the accounting principles and recording of business transactions in Journal. Prepare ledgers and subsidiary books.

1,2, 3

Remembering

Understanding,

Applying

CLO2 Understand and Apply the various methods of charging depreciation and valuation of stock. Prepare trial balance and evaluate the different errors in trial balance.

2, 3, 5,

Understanding,

Applying,

Evaluating

CLO3 Understand the needs of preparing financial statements. Prepare and analyze the financial statements of a business with adjustment entries.

2, 3, 4

Understanding,

Applying,

Analyzing

CLO4 Prepare and analyze the bank reconciliation statement, bills of exchange, and consignment accounts.

3, 4

Applying,

Analyzing

Mapping of CLOs with PLOs & PSOs

Course

Learning

Program Learning

Outcomes (PLOs)

Program

Specific

Outcomes

(PSOs)

Outcomes

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 H M

CLO2 H M

CLO3 H L M

CLO4 H L M

H: High M: Medium L: Low

Principles of Management BMG 1004

L T P C

3 1 0 4 (40 hours)


1. To understand the concepts related to Business.

2. To demonstrate and apply the roles, skills and functions of management.

3. To analyze effective application of PPM knowledge to diagnose and solve organizational

problems and develop optimal managerial decisions.

4. To understand the complexities associated with management of human resources in the

organizations and integrate the learning in handling these complexities.


1. Demonstrate the influence of historical views on the current practice of management, explain

how organizations adapt to an uncertain environment and identify techniques managers make

use of to influence and control the internal environment.

2. Explain the process of management's four functions: planning, organizing, leading and

controlling. Evaluate leadership styles to anticipate the consequences of each leadership style.

3. Developing cognizance of the importance of management principles, analyzing effective

application of management knowledge to discover and solve organizational problems and

propose optimal managerial solutions.

4. Identify and evaluate social responsibility and ethical issues involved in business situations

and logically articulate own position on such issues and understand tools and techniques to be

used in the performance of the managerial job.

UNIT - I (10 Hours)

Introduction to Management: Definition, importance, functions; Nature-as profession,

science and art, universality of management; Levels of management; managerial skills and

tasks.

Evolution of Management Thought: Contribution of Taylor and Fayol, Neo-classical

School- Human Relations approach and Behavioral science approach; Modern School-

Systems approach and Contingency approach

UNIT - II (10 Hours)

The Planning Function: Concept, importance, types, steps, premises barriers to planning

and remedial measures: Strategic planning –concepts; Forecasting-concepts.

The Complexities of Decision Making: Meaning of a decision, Types of decision, Steps in

rational decision making, common difficulties in decision-making.

Challenge of Organization: Concepts, importance, types, process, principles of organizing.

UNIT - III (10 Hours)

Staffing: Importance and need of proper staffing, Manpower planning, Job analysis,

Recruitment, Selection, Placement, Induction (Orientation).

Performance Appraisal: Introduction, Meaning of performance appraisal, purpose and

criteria of performance appraisal and its different methods.

Training, Development: Types of training program, Advantages of training program,

Selection and evaluation of training methods.

UNIT - IV (10 Hours)

Motivational Theories & Applications: Concepts of motivation, its importance,

contribution of McGregor, Maslow‘s and Herzberg‘s. Reward system: Incentives(Financial

and non- Financial)

Controlling: Introduction and scope of control, Types of control, steps of control, process

and need of control, Limitation of control

Organizational Conflict: Levels of Organizational conflict, Stages of conflict, Causes of

conflict, its prevention and resolution.

TEXT BOOKS:

T1.Robbins, DeCenzo, ―Fundamentals of Management‖,(1995) Prentice Hall Publishers.

T2.―Management‖, by Kinicki and Williams Irwin McGraw Hill

T3. L. M. Prased, ― Principles and Practices of Management 2015 S. Chand Publication.

REFERENCE BOOKS:

R1.―Training In Interpersonal Skills‖ by Stephen P.Robbins and Phillip L. HunsakerKoontz and

Weirich.

R2.Drucker, PF, ―Management challenges for the 21st century‖-Butterworth Oxford

R3.Luthans, F, ―Organisational behaviour‖ –Tata McGraw Hill New York.

R4.Allen, LA, ―Management and Organisation‖-Tokyo

R5. Stoner and Freeman, ―Management‖—Prentice Hall, New Delhi.

R6.Griffin, RW, ―Management‖, HoughtanMiffin, Boston.

R7.ParagDeewan, ―Management, Principles and practices‖-Excel Books.

R8.JwalkarGhanekar and Bhivpathaki, ―Principles and Practices of management‖- Everest

publishing house.

Course Learning Outcomes: On completion of this course student will be

able to:

CLOs Course Learning Outcomes Bloom’s

Taxonomy Level

CLO1 Demonstrate the influence of historical views on the current

practice of management, explain how organizations adapt to an

uncertain environment and identify techniques managers make use

of to influence and control the internal environment.

2, 3

Understanding,

Applying

CLO2 Explain the process of management's four functions: planning,

organizing, leading and controlling. Evaluate leadership styles to

anticipate the consequences of each leadership style.

2, 5

Understanding,

Evaluating

CLO3 Developing cognizance of the importance of management

principles, analyzing effective application of management

knowledge to discover and solve organizational problems and

propose optimal managerial solutions.

3, 4, 6

Applying,

Analyzing,

Creating

CLO4 Identify and evaluate social responsibility and ethical issues

involved in business situations and logically articulate own position

on such issues and understand tools and techniques to be used in

the performance of the managerial job.

2, 3, 5

Understanding,

Applying,

Evaluating


Course

Learning

Outcomes

Program

Learning

Outcomes

(PLOs)

Program

Specific

Outcomes

(PSOs) P

LO

1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 M H H H M L M

CLO2 H H M H H H L M

CLO3 M H M H M L M

CLO4 M M M H H H L M M


BUSINESS ORGANIZATION

BMG1003

L T P C

3 1 0 4 (40 hours)


1. To educate students about the different forms of business, their suitability for different

enterprises and their combinations.

2. To understand the concepts of commerce, trade and industry

3. To differentiate between various forms of business organizations.

4. To get acquainted with the knowledge of financing the business from various sources.


1. Understand the components and objectives of business in modern world. Compare the merits

and demerits of Sole Proprietorship and Joint Hindu Family.

2. Understand the features of Limited Liability Partnership (LLP). Distinguish between the

features of Memorandum of Association, Articles of Association and Prospectus.

3. Understand the features of co-operative society,choose the criteria for the choice of

business organization,compare various forms of business organizations.

4. Understand the types and forms of business combinations. Applythe basics of stock markets

to analyze the market behavior of various securities.

UNIT - I (10 Hours)

Introduction:

Business: Meaning, Nature and Importance

Components and Objectives of Business

Meaning and Role of Business Organization in the present day Society.

Trade, Industry and Commerce.

Sole Proprietorship – Meaning, Merits, Limitations, Social utility and future

Joint Hindu Family - Meaning, Features, Merits and Demerits.

UNIT – II (10 Hours)

Forms of business organizations:

Partnership Firm – Meaning, Characteristics, Partnership Deed, Registration of a firm,

Merits and Demerits, Features of Limited Liability Partnership (LLP)

Company – Definition, Characteristics, Incorporation of a Company, Private and Public

Company, Merits and Demerits, Memorandum of Association, Articles of Association and

Prospectus.


Co-operative Society – Meaning, Features, Importance, Merit and Limitations

Requisites of an Ideal Form of Business Organization; Criteria for the Choice of Business

Organization; Comparison of Various Forms of Business Organizations

Sources of Business Finance: Sources of Long Term, Medium Term and Short Term

Business Finance.


Business Combinations - Meaning, Causes, Types and Forms of Combinations; Advantages

and Evils of Combination

Rationalization - Concept, Objectives, Causes, Principles, Benefits of Rationalization

Stock Exchanges - Meaning, Functions of Stock Exchanges

TEXT BOOKS

T1. Singh, B. P. &Chhabra, T. N.: ―An Introduction to Business Organisation & Management‖;

KitabMahal, Allahabad

REFERENCE BOOKS

R1. Prakash, Jagdish: ―Business Organisation & Management‖; KitabMahal, Allahabad

R2.Basu; ―Business Organization and Management‖, TMH, New Delhi

R3. Gupta, C. B.; ―Modern Business Organization‖, Mayur Paper Backs, New Delhi

R4. Mishra, N.; ―Modern Business Organization‖, SahityaBhawan, New Delhi

R5.Lele, R. K. & J. P. Mahajan; ―Business Organization‖, Pitambar Publishing Company, New

Delhi

R6.Bhushan, Y. K.; ―Fundamentals of Business Organization‖, Sultan Chand and Sons, New

Delhi

Course Learning Outcomes (CLO) On completion of this course, the students will be

able to –


Taxonomy Level

CLO1 Understand the components and objectives of business in

modern world. Compare the merits and demerits of Sole

Proprietorship and Joint Hindu Family.

2, 4

Understanding,

Analyzing

CLO2 Understand the features of Limited Liability Partnership (LLP).

Distinguish between the features of Memorandum of

Association, Articles of Association and Prospectus.

2, 4

Understanding,

Analyzing

CLO3 Understand the features of co-operative societychoose the

criteria for the choice of business organization,compare various

forms of business organizations.

2, 3, 4

Understanding,

Applying

Analyzing

CLO4 Understand the types and forms of business combinations.

Applythe basics of stock markets to analyze the market behavior

of various securities.

2, 3, 4

Understanding,

Applying

Analyzing


Course

Learning

Outcomes

Program Learning

Outcomes (PLOs)

Program Specific

Outcomes(PSOs)

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 H M H H M

CLO2 H M H H M

CLO3 H H M H H M

CLO4 H H M H H M


Basic Mathematics BMA1003

L T P C

3 1 0 4 (40 hours)


1. To understand the basics of Quadratic Equation and Progression.

2. To understand the basics of Matrix and Determinant.

3. To know the principles of Differentiation and Integration.

4. To understand about Business Mathematics


1. Understanding and apply the quadratic equation and progression.

2. Recall, understand and evaluate the matrix and determinants, formulate solution of system

of linear equations using matrix inversion method

3. Recall, understand and analyzedifferentiation and integration of two algebraic expressions.

4. Remembering and understanding about business mathematics. Evaluating Ratios, profit and

loss, interest etc

UNIT-I: QUADRATIC EQUATION & PROGRESSION (10 Hours)

General form of a Quadratic Equation with real coefficient, relation between roots and coefficient

of a Quadratic Equation, discriminant and nature of roots of a Quadratic Equation. Arithmetic

progressions, Arithmetic means, Geometric progression, Geometric means, Sum of geometric

series.

UNIT-II: MATRIX & DETERMINANT (10 Hours)

Determinants, Minor and cofactor of the elements of a determinant, Properties of determinant,

Matrices, Types of matrices, Algebra of matrices, Transpose and Adjoint of a square matrix,

Finding inverse of a matrix through adjoint, Solution of system of linear equations using matrix

inversion method.

UNIT-III: DIFFERENTIATION & INTEGRATION (12 Hours)

Differentiation of function (excluding trigonometric functions), Rules of differentiation of sum,

product and division of functions, differentiation of implicit function, second order

differentiation, Maxima and Minima of functions of one variable, Methods of integration – by

substitution, by parts.

UNIT-IV: BUSINESS MATHEMATICS (08 Hours)

Ratio, Proportion, Percentage, Profit and loss, Problems involving cost price and selling price,

Simple interest, Compound interest.

TEXT BOOKS

T1. J.K. Sharma ―Business Mathematics‖, ANE Books Pvt. Ltd. New Delhi.

T2.D.C. Sancheti and V. K. Kapoor, ―Business Mathematics‖, Sultan Chand and Sons.

REFERENCE BOOKS:

R1.V. K. Kapoor ―Essentials of Mathematics for Commerce and Economics‖, Sultan Chand.

R2.R. D. Sharma, ―Mathematics‖ Dhanpat Rai Publications.

R3.Dr. K. L. Gupta, ―Business Mathematics‖, NavneetPrakashan.

R4.QaziZameeruddin, ―Business Mathematics‖, Vikas Publishing House Pvt Ltd.

Course Learning Outcomes (CLO):On completion of this course, the students will be

able to:


Taxonomy Level

CLO1 Understanding and applythe quadratic equation and

progression

2, 3

Understanding,

Applying

CLO2 Recall, understand and evaluate the matrix and determinants,

formulate solution of system of linear equations using matrix

inversion method

1, 2, 5,

Recall,

Understanding,

Evaluating,

Creating

CLO3 Recall, understand and analyze differentiation and integration

of two algebraic expressions

1,2,4

Remembering,

Understanding,

Analyzing,

CLO4 Remembering and understanding about business

mathematics. Evaluating Ratios, profit and loss, interest etc.

1, 2, 4,5

Remembering,

Understanding,

Analyzing,

Evaluating

Mapping of PLOs and CLOs:

Course

Learning

Outcomes

Program

Learning

Outcomes

(PLOs)

Program Specific

Outcomes

(PSOs)

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

03

CLO1 H L M H

CLO2 L H L H

CLO3 L H H

CLO4 H H


Computer Foundation Course

BCS1002

L T P C

3 0 0 3 (40 hours)


1. To analyze the need for data organization.

2. To develop the understanding of software concept.

3. Tounderstand the basic concepts of Internet.

4. To analyzeword, power point and excel concept.


1. Remember and understand theconcepts of the Internet, analyzethe role of data and

information.

2. Understand the concepts of IPO cycle, analyze input, output components.

3. Applying word processing concepts, power point concepts, analyzeanimation features and

components.

4. Understand spreadsheet environment, analyze chart and table data on MS Excel and apply

formula to sort and filter data.

UNIT - I (07 Hours)

Computer, I/O Devices and Memory: Definition of Computer, Data and

Information,Characteristics of computers, Advantages and Limitations of computer, Block

diagram ofcomputer, Function of different units of computer, Classification of computers, Input

andOutput Devices, Computer Memory

UNIT - II (06Hours)

Software, Operating System: Software, Types of software, Computer Languages,

Databasemanagement concepts, Introduction to operating system, Introduction to windows/ linux

operating system and android.


Network and Internet: Networking concepts, Types of Network(LAN, MAN, WAN),Simplex,

Half Duplex and full Duplex, Topology, Types of Topology, Internet, Intranet ,Extranet, WWW,

Search Engine, Web Browser, HTTP vs HTTPS, E-Commerce


Word Processor: Examine word processing concepts and explore the Microsoft/ libreOffice

Word environment, create a new document, Open save and print a document. Editand format

text. Change the page layout. Background and borders, Insert headers andfooters, Insert and edit

tables, Insert chart, clip art and pictures to documents. Perform amail merge.

Power Point: Examine slide show presentation concepts and explore the Microsoft / LibreOffice

Power Point environment, Create a new presentation, Modify presentation themes,Add, Edit text

and format text to slides, Add new slides to a presentation, Insert clipartimages and shapes to

slides, Insert and modify tables and charts, Add sound and video to apresentation, insert and edit

animations and slide transitions, Display a speaker-lead and self-running presentation.

UINT-V (09 Hours)

Spreadsheet: Examine spreadsheet concepts and explore the Microsoft Office Excel/

LibreOffice spreadsheet environment, Create, open and view a workbook, save, format and print

works, Enter and edit data, Modify a worksheet and workbook. Work with cell references, Learn

to use functions and formulas, Create and edit charts and graphics, filter and sort table data,

Work with Pivot tables and charts, Import and export data

TEXT BOOKS:

T1. P.K. Sinha, ―Computer Fundamentals‖, BPB Publication.

T2. Torn Carpenter, ― Microsoft Windows Operating System essentials‖, John Wiley.

T3. Ellen Siever, :Linux In A Nutshell:, O, Reilly

T4. Joe Habraken, ― Office in A Nutshell‖, Pearson Education

T5. J.H Weber,‖Getting started with Libre Office 5.0,‖ Friends of Open Document Inc.

REFERENCE BOOKS:

R1. Amy S. Kinser,‖Your Office: Microsoft Office 2016‖, Pearson Education.


able to:


Taxonomy Level

CLO1 Remember and understand theconcepts of the Internet,

analyzethe role of data and information.

1,2, 4

Remembering,

Understanding,

Analyzing

CLO2 Understand the concepts of IPO cycle, analyze input, output

components.

2,4

Understanding,

Analyzing

CLO3 Applying word processing concepts, power point concepts,

analyzeanimation features and components.

3, 4

Applying,

Analyzing

CLO4 Understand spreadsheet environment, analyze chart and table

data on MS Excel and apply formula to sort and filter data.

2, 3, 4

Understanding,

Applying,

Analyzing


Course

Learning

Outcomes

Program

Learning

Outcomes

(PLOs)

Program Specific

Outcomes(PSOs)

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 L M

CLO2 M M

CLO3 H M

CLO4 L M H


Functional English

BHU1001

L T P C

3 0 0 3 (40 hours)


1. To improve students‘ written and oral communication skills in English.

2. To help students acquire professional and interpersonal skills to attain both their career and

organization needs.


1. Recall the basics of grammar without error. The students will list the usage of parts of speech

and avoid the common errors in spoken and written communication. The students

will summarize anddevelopthe appropriateness of grammar in speech and writing and use

English language correctly and effectively.

2. Analyze information learnt about communication to become a good communicator. The

students will assess the types, flows and levels of communication and effectively plan an

appropriate level of communication developing interpersonal skills. The students will be

acquainted with LSRW (Listening, Speaking, Reading and Writing) skills as well.

3. Distinguish between the process of listening and hearing. The students will choose the

accurate way of communicating effectively by becoming an effective listener as well. The

students will design a well-equipped communication channel by not only becoming a good

speaker but also a good listener and will be well acquainted with LSRW (Listening,

Speaking, Reading and Writing) skills.

4. Compare the usage between reading and writing skills and evaluate the importance of both

the skills to make process of communication successful and will improve language

comprehension ability. The students will construct an accurate way to share their views and

ideas in a professional and competent manner by acquainting themselves with LSRW

(Listening, Speaking, Reading and Writing) skills.

UNIT-I (13 Hours)

COMMON ERRORS

Noun, Pronoun, Verb, Adjective, Adverbs, Preposition, Conjunction, Articles, Tense, Direct and

Indirect Narration, Active and Passive voice.

UNIT-II (7 Hours)

COMMUNICATION AND ITS ASPECTS

Communication - definition, cycle, types and features; Flows of communication; Levels of

communication; Barriers to communication.

UNIT-III (8 Hours)

LISTENING AND SPEAKING SKILLS

Listening as a process and its types; Developing effective listening; Conversational ability;

Situational conversation: at inquiry desk, at complaint desk, in hospital, at tourist place, with

fellow travellers, etc; Organization and delivery of public speech.

UNIT-IV (12 Hours)

READING AND WRITING COMPREHENSION

Reading skills and its types, Reading strategies, Reading comprehension; Note Making and Note

Taking, Précis Writing and Paraphrasing, Writing skills and its types, Paragraph writing,

Expansion, Essay writing, Article writing, Press Notes.

Prescribed Texts for Reading Comprehension:

The Effect of Scientific Temper on Man by Bertrand Russell

The Aims of Science and the Humanities by Moody E. Prior

Mass Media and Society by Gerald Barry et. al.

The Mother of the Sciences by A. J. Bahm

TEXT BOOKS:

T1. Sinha, R.P. ―Current English Grammar and Usage with Composition‖ Oxford University

Press, New Delhi.

T2. Raman, M. and Sharma, S. ―Technical Communication: Principles and Practice‖ Oxford

University Press.

T3. Arora, V.N. and Chandra, Lakshmi. ―Improve Your Writing‖ Oxford University Press,

New Delhi.

T4. Kaul, A. ―Business Communication‖ (2nd

Edition) PHI Learning Pvt. Ltd. New Delhi.

REFERENCE BOOKS:

R1. Lesiker, R.V. et al., ―Business Communication‖, Tata Mc-Graw Hill.

R2. Brians, P. ―Common Errors in English Usage‖, Franklin, Beedle& Associates, 2003.

R3. Nitin, B. ―Communicative English for Engineers and Professionals‖, Pearson Education

India, 2010.

R4. Bakshi, R.N. ―A Course in English Grammar‖, Orient Longman.


able to:

CLO Description Bloom’s Taxonomy

Level

CLO1 Recall the basics of grammar without error. The students

will list the usage of parts of speech and avoid the common

errors in spoken and written communication. The students

will summarize and develop the appropriateness of grammar in

speech and writing and use English language correctly and

effectively.

1,2,3

Remembering,

Understanding,

Applying

CLO2 Analyze information learnt about communication to become a

good communicator. The students will assess the types, flows

and levels of communication and effectively plan an appropriate

level of communication developing interpersonal skills. The

students will be acquainted with LSRW (Listening, Speaking,

Reading and Writing) skills as well.

4,5,6

Analyzing,

Evaluating,

Creating

CLO3 Distinguish between the process of listening and hearing. The

students will choose the accurate way of communicating

effectively by becoming an effective listener as well. The

students will design a well-equipped communication channel by

not only becoming a good speaker but also a good listener and

will be well acquainted with LSRW (Listening, Speaking,

Reading and Writing) skills.

4,5,6

Analyzing,

Evaluating,

Creating

CLO4 Compare the usage between reading and writing skills and

evaluate the importance of both the skills to make process of

communication successful and will improve language

comprehension ability. The students will construct an accurate

way to share their views and ideas in a professional and

competent manner by acquainting themselves with LSRW

(Listening, Speaking, Reading and Writing) skills.

4,5,6

Analyzing,

Evaluating,

Creating


Course

Learning

Outcomes

Program

Learning

Outcomes

(PLOs)

Program Specific

Outcomes(PSOs)

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 L M H H M M M

CLO2 H H H H H H H H H H H




ENGLISH LANGUAGE LAB

BHU1501 L T P C

0 0 2 1


1. To develop skills like effective communication, team spirit, presentation, interpersonal skills,

and corporate etiquette.

2. To improve the diction and pronunciation of the students.

3. To impart training and confidence for public speaking.

4. To enhance the overall personality of the learner.

Course Learning Outcomes:

1. Understand the nuances of language use, pronunciation, and the various connotations of

language. Explain and discuss the various language oriented activities.

2. Demonstrate the language skills and apply it in formal communication and literary texts.

Determine speaking practice

3. Define the concept of the activity, demonstrate the presentation skills. Explain and discuss

the construction of the activity in various fields.

4. Illustrate the nuances of Public Speech and Interview skills. Discuss the various levels of

public speech and interview Skills. Demonstrate the interview skills in order to examine the

confidence.

5. Define the purpose of group discussion and debate, demonstrate the discussion skills. Explain

and discuss the construction of the activity in various fields.

LIST OF ACTIVITIES

1. PRONUNCIATION PRACTICE (2 lab days)

i. Sounds of English ii. Syllable

iii. Accent

iv. Intonation

v. Common Errors in Pronunciation

vi. Pronunciation Practice

2. SPEAKING PRACTICE (2 lab days)

i. Phenomenon Description ii. Live commentary

iii. Process Description

iv. Routine and Properties

v. Future Plans

vi. Story Telling

3. PRESENTATION (2 lab days)

i. Use of Power Point Presentation

ii. Salient Features of Effective PPT

iii. Slide Making

iv. Delivery

v. Practice

4. PUBLIC SPEECH (1 lab day)

i. Use of Public Speech ii. Salient Features of an Effective Speech

iii. General Challenges

iv. Audience Analysis

v. Persuasion Techniques: Ethos, Pathos, Logos

vi. Body Language, Tone, and Delivery

vii. Speech Practice

5. INTERVIEW (1 lab day)

i. Making an Effective CV ii. Preparation for an Interview

iii. Interview Etiquettes

iv. Most Common Interview Questions

v. Mock Interview

6. GROUP DISCUSSION (2 lab days)

i. Purpose ii. GD Etiquettes

iii. Rules and Techniques

iv. GD Practice

7. DEBATE (1 lab day)

i. Purpose ii. Rules and Techniques

iii. Debate Practice

8. SITUATIONAL CONVERSATION (2 lab days)

i. At Hotel ii. At the Air-Port

iii. At Bank

iv. At Shop

v. At Workplace

TEXT BOOKS:

T1. Beebe, S.A.et al. ―Communication: Principles for Lifetime‖(3rd edition), Pearson

T2. Raman, M. and Sharma, S. ―Technical Communication: Principles and Practice‖ Oxford

University Press

T3.Sethi, J. and Dhamija, P.V. ―A Course in Phonetics and Spoken English‖(2nd

Ed.),PHI

Learning Pvt. Ltd

REFERENCE BOOKS:

R1. Hencock, M. ―English Pronunciation in Use‖, Cambridge University Press.

R2. Carter, R. “Seeing Through Language: A Guide to Styles of English Writing‖,

Blackwell Publications,

R3. Balasubramanian, T. ―A Textbook of Phonetics for Indian Students‖, Macmillan

R4. Humes, J.C.―Speak Like Churchill, Stand Like Lincoln: 21 Powerful Secrets of History's

Greatest Speakers‖,Three Rivers Press

Course Learning Outcomes (CLO): On completion of this course, the students will be

able to:


Taxonomy Level

CLO1 Understand the nuances of language use, pronunciation, and

the various connotations of language. Explain and discuss the

various language oriented activities.

Understanding,

Evaluating

Creating

2, 5, 6

CLO2 Demonstrate the language skills and apply it in formal

communication and literary texts. Determine speaking practice

Understanding,

Evaluating 2, 5

CLO3 Define the concept of the activity, demonstrate the

presentation skills. Explain and discuss the construction of the

activity in various fields.

Remembering,

Understanding,

Creating 1, 2, 6

CLO4 Illustrate the nuances of Public Speech and Interview skills.

Discuss the various levels of public speech and interview

Skills. Demonstrate the interview skills in order to examine the

confidence

Remembering

Understanding,

Creating

Evaluating 1, 2, 6, 5

CLO5 Define the purpose of group discussion and debate,

demonstrate the discussion skills. Explain and discuss the

construction of the activity in various fields.

Remembering,

Understanding,

Creating 1, 2, 6


Course

Learning

Outcomes

Program

Learning

Outcomes

(PLOs)

Program Specific

Outcomes(PSOs) P

LO

1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 L H M H H H M H H H M M

CLO2 L H M H H M M H M H M M

CLO3 L H M H H M H H H H M M

CLO4 M H L H H H H H H H M M


Computer Foundation Lab

BCS1503

L T P C

0 0 2 1


1. To analyze the need for peripheral devices of computer system.

2. To develop the understanding of software concept.

3. To understand Basics of MS Office.

4. To analyzeword, power point and excel concepts.


1. Recall and understand all the concept of peripheral devices, analyzingthe role of

data and information.

2. Understand the concepts of MS Office

3. Analyze input, output components.

4. Applying word processing concepts ,power point concepts

5. Analyzeanimation features and components.

6. Understand spreadsheet environment, Analyzechart and table data, Applying formula to

sort and filter data.

LAB SCHEDULE

Lab 1-Introduction to Peripheral Devices of Computer

Lab 2- Introduction to Windows/ Linux, Software, Start Menu, Desktop Control Panel and

Options

Lab 3- Working with Note Pad, Word Pad, Paint and Accessories options

Lab 4- Introduction to Internet and surfing and searching

Lab 5- Working with MS Office / Libre office word

(Create a new document, Open save and print a document. Edit and format text. Change thepage

layout. Background and borders, Insert headers and footers, Insert and edit tables)

Lab 6- Working with MS Office / Libre office word

(Insert chart, clip art and pictures to documents. Perform a mail merge)

Lab 7- Working with MS Excel/ Libre office spreadsheet

(Create, open and view a workbook, save, and print workbooks, Enter and edit data, Modifya

worksheet and workbook. Work with cell references, Learn to use functions and formulas)

Lab 8- Working with MS Excel/ Libre office spreadsheet

(Create and edit charts and graphics, Filter and sort table data, Work with Pivot tables andcharts,

Import and export data)

Lab 9- Working with PowerPoint/ Libre office presentation

(Create a new presentation, Modify presentation themes, Add, Edit text to slides, Add newslides

to a presentation, Insert clipart images and shapes to slides, Insert and modify tablesand charts)

Lab 10- Working with PowerPoint/ Libre office presentation

(Add sound and video to a presentation, Insert and edit animations and slide transitions,Display a

speaker-lead and self-running presentation)

REFERENCE BOOKS:

R1. P.K. Sinha, ―Computer Fundamentals‖, BPB Publication.

R2. Torn Carpenter, ― Microsoft Windows Operating Sysytem essentials‖, Jhon Wiley.

R3. Ellen Siever, :Linux In A Nutshell:, O, Reilly

R4. Joe Habraken, ― Office in A Nutshell‖, Pearson Education

R5. J.H Weber,‖Getting started with Libre Office 5.0,‖ Friends of Open Document Inc.


be able to:


Taxonomy Level

CLO1 Recall and understand all the concept of peripheral devices,

analyzing the role of data and information.

1,2, 4

Remembering,

Understanding,

Analyzing

CLO2 Understand the concepts of MS Office, analyze input,

output components.

2, 4

Understanding,

Analyzing

CLO3 Applying word processing concepts, powerpoint concepts,

analyze animation features and components.

3, 4

Applying,

Analyzing

CLO4 Understand spreadsheet environment, analyze chart and

table data, applying formula to sort and filter data.

2, 3, 4

Understanding,

Applying,

Analyzing


Course

Learning

Outcomes

Program Learning

Outcomes (PLOs)

Program Specific

Outcomes(PSOs)

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 L L M

CLO2 M M

CLO3 H M

CLO4 L L M H


B.Com II Semester

CORPORATE ACCOUNTING

BCM2001


1. To understand and apply the accounting treatment for issue, redemption of shares and

debentures.

2. To understand the concept of underwriting and analyze the profit or loss prior to

incorporation.

3. To apply the different methods for valuation of Goodwill and shares, and analyze the final

accounts of companies.

4. To analyze the accounting procedure for amalgamation, reconstruction and Liquidation of

companies.


1. Define the concept of shares and debentures and illustrate the accounting entries for issue,

forfeiture, redemption of shares and debentures.

2. Understand the concept and rules of underwriting, analyze the liability of underwriters, and

evaluate the profit or loss prior to incorporation.

3. Understand the need for valuation of goodwill and shares, apply the different methods for

valuation of Goodwill and shares, prepare and analyze the financial statements of companies.

4. Understand the process of amalgamation, reconstruction and liquidation of companies;

analyze the accounting treatment for different types of amalgamation, reconstruction and

Liquidation of companies.

UNIT - I (12 Hours)

Shares: Issue, Forfeiture and Re-issue of Shares – Share Capital of Company, Classification

of Shares, Issue of Shares – at Par, at Premium and Discount; Call in of Arrears and

Advances; Forfeitures of Shares, Re-issue of Forfeited Shares, Rights Shares; Bonus Shares,

Redeemable Preference Shares.

Debentures: Meaning and Types of Debentures; Issue of Debentures; Different Conditions

of Issuing Debentures; Redemption of Debenture – Sinking Fund and Insurance Policy,

Purchase in Open Market, Conversion, Option of the Company.

UNIT - II (8 Hours)

Underwriting: Meaning; Types of Underwriting; Payment of Commission to Underwriters;

Brokerages and Fees of Managers to the Issue, Firm Underwriting; SEBI guidelines for

Underwriting; Accounts of Underwriters.

Profit or Loss Prior to Incorporation: Ascertainment of Profit or Loss Prior to

incorporation, Calculation of Sales Ratio, Time Ratio.


L T P C

3 1 0 4

(40 Hours)

Valuation of Goodwill and Shares;

Final Accounts of Companies: Preparation and Presentation of Final Accounts of

Companies; Treatment of Taxation in Preparation of Final Accounts of Companies;

Dividend to Shareholders; Managerial Remuneration.


Amalgamation of Companies: Amalgamation in the Nature of Merger and

Amalgamation in the Nature of Purchase; Purchase Consideration; Pooling of Interest

Method and Purchase Method.

Reconstruction of Companies: External Reconstruction and Internal Reconstruction.

Liquidation of Company: Order of Payment; Preferential Creditors; Contributories;

Preparation of Statement of Affairs and Deficiency Account; Liquidator‘s Final Statement

of Account.

TEXT BOOK:

T1. Maheshwari, S. N. &Maheshwari, S. K.; ―Corporate Accounting‖, Fourth Edition, 2005,

Vikas Publishing House Pvt. Ltd., New Delhi

REFERENCE BOOKS:

R1. Ramendu Roy &Tanushree Roy: ―Corporate Accounting‖; PPB,Allahabad

R2. S. P. Jain & K. L. Narang: ―Advanced Accountancy‖ – Vol-II; Kalyani Publishers,

Ludhiana

R3. S. N. Maheshwari& S. K. Meheshwari: ―Advanced Acountancy‖ – Vol- II: Vikas

Publication House, New Delhi

R4. S.M. Shukl and S. P. Gupta: ―Advanced Accounting- Vol 2-Corporate Accounting‖,

SahityaBhawan Publications, Agra, 2009


be able to:


Taxonomy

Level

CLO1 Define the concept of shares and debentures and illustrate

the accounting entries for issue, forfeiture, redemption of

shares and debentures.

.

1, 2

Remembering,

Understanding

CLO2 Understand the concept and rules of underwriting, analyze

the liability of underwriters, and evaluate the profit or loss

prior to incorporation

2, 4, 5

Understanding,

Analyzing,

Evaluating

CLO3 Understand the need for valuation of goodwill and shares,

apply the different methods for valuation of Goodwill and

shares, prepare and analyze the financial statements of

companies.

2, 3, 4

Understanding,

Applying,

Analyzing

CLO4 Understand the process of amalgamation, reconstruction and

liquidation of companies; analyze the accounting treatment

for different types of amalgamation, reconstruction and

Liquidation of companies.

2, 4

Understanding,

Analyzing


Course

Learning

Outcomes

Program Learning

Outcomes (PLOs)

Program

Specific

Outcomes

(PSOs)

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 H M M

CLO2 H M M

CLO3 H M L M

CLO4 H M L M


PRINCIPLES of MARKETING

BMG2008

L T P C

3 1 0 4

(40 Hours)


1. To understand the various dimensions of marketing this will help the

students in management career.

2. To analyze and understand the marketing strategies and to become able marketing

professionals.

3. To apply the knowledge of the types of the products in the market and the methods of

handling and pricing it this will make the students good manufacturers and managers.

4. To analyze the skills of sales promotion and be skillful marketing agents.

Course learning outcomes (CLO):

1. Remember and understand the basics of marketing management, components of

marketing environment. Analyze the four P‘s and its significance in competitive

environment.

2. Understand the basis for market segmentation, concept of positioning strategies. Analyze

target market strategies for new products and brands.

3. Understand the types of products, product mix, product lifecycle, test marketing and

packaging. Apply the pricing methods and analyze the related processes with respect to

the real life products.

4. Understand the role of distribution, promotion and its tools in marketing management.

Evaluate the various channels of distribution and marketing ethics.

UNIT - I (8 Hours)

Marketing Concepts – Approaches to Marketing ,Core concepts of marketing ,

Process & Functions of Marketing

Marketing Environment– Components of marketing environment, the changing

marketing environment – Analyzing needs and trends in Macro and Micro Environment.

Industrial goods and services vs Consumer goods & services.

Marketing Mix – Four P‘s, Its significance in the competitive environment


Market Segmentation – Basis for market segmentation of consumer goods, Industrial

goods and services

Target Market Strategies : Aggregation Strategy, Focus (Single Segment) Strategy,

Multiple Segment Strategy

Positioning strategies: Select the positioning concept, Designing the dimension

conveying position, Coordinate positioning.

UNIT -III (12 Hours)

New Product Decision Process – Types of new products – Test Marketing of a new

product, Packaging – Purpose, Types and New Trends in packaging.

Product and Product Line – Product Mix – Product Life Cycle – Managing the product in

Product Life Cycle and different strategies for each stage of the PLC.

Pricing: Importance, different methods of pricing, objectives, factors affecting pricing.


Physical Distribution – Importance and role of distribution in marketing – Introduction

to the various channels of distribution,

Promotion and its Tools –Definition, significance in marketing. Sales Promotion,

Advertising, Personal Selling, Direct Marketing and Online Marketing.

Marketing Ethics

TEXT BOOKS:

T1. ―Marketing Management‖ - Philip Kotler

T2. ―Marketing Management Text and Cases‖-Biplab Bose

T3. ―Marketing Management‖ - V.S.Ramaswamy and S.Namakumari

REFERENCE BOOKS:

R1. ―Marketing‖ - Stanton,,MichaelEtzel,Walker(Tata )

R2. ―Principles of Marketing 9th Edition‖ - Philip Kotler and Gary Armstrong

R3. Marketing - Bovee and John Thill

R4. ―Marketing Models‖ - Lilien&Kotler&Moorthy

R5. ―Case Studies in Marketing‖ – Indian context - R.Srinivas

R6. ―Marketing Management Text And Cases in Indian Context‖-Dr.K.Karunakaran

R7. ―Marketing Management‖ -S.A. Sherlekar13th Edition

R8. ―Product Management‖ S.A.Chunawala

Course Learning Outcomes (CLO) On completion of this course, the students will be able

to:


Taxonomy

Level

CLO1 Remember and understand the basics of marketing management,

components of marketing environment. Analyse the four P‘s and

its significance in competitive environment.

1,2,4

Remembering,

Understanding,

Analysing

CLO2 Understand the basis for market segmentation, concept of

positioning strategies. Analysetarget market strategies for new

products and brands.

2,3

Understanding,

Analysing

CLO3 Understand the types of products, product mix, product lifecycle,

test marketing and packaging. Applythe pricing methods and

analyze the related processes with respect to the real life products.

2,3,4

Understanding,

Applying,

Analysing

CLO4 Understand the role of distribution, promotion and its tools in

marketing management. Evaluate the various channels of

distribution and marketing ethics.

2,5

Understanding,

Analysing

Mapping of CLOs with PLOs and PSOs

Course

Learning

Outcomes

Program

Learning

Outcomes(PLOs)

Program Specific

Outcomes(PSOs)

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 H M

CLO2 H H M

CLO3 H M M

CLO4 H M M L


Human Resource Management

BMG2009

L T P C

3 1 0 4

(40 Hours)


1. To enable the students to understand the HR Management and system at various levels in

general and in certain specific industries or organizations.

2. To help the students focus on and analyze the issues and strategies required to select and

develop manpower resources

3. To develop relevant skills necessary for application in HR related issues.

4. To enable the students to integrate the understanding of various HR concepts along with

the domain concept in order to take correct business decisions.


1. Remember and understand the concept of human resource management its relevance in

organizations.

2. Understand and apply the role ad functions of human resource department in the

organizations.

3. Remember and understand the concept of human resource management its relevance in

organizations.

4. Understand and apply the role ad functions of human resource department in the

organizations.

5. Understand and analyze various HRM processes Recruitment, Selection, Training,

Development, Performance appraisals and Reward Systems, Compensation Plans and

Ethical Behavior.

UNIT-I (10 Hours)

Nature and Scope of HRM. HRM and competitive advantage.

Changing environment of HRM

Role and qualities of an HR manager

Concept of international HRM.

UNIT -II (10 Hours)

Job analysis: Concept, and collecting data for it.

Job descriptions and job specifications.

HRP - Planning and forecasting HR needs.

Recruitment- Internal and outside sources of candidates. Workforce diversity.

Selection – Introduction and process of selection.

UNIT-III (10 Hours)

Employee orientation.

Training: process and methods

Concept of performance management.

Methods of performance appraisal

UNIT-IV (10 Hours)

Nature and objective of compensation management, Components of Pay structure in

India.

Competency based pay and other trends in compensation management and Fringe

benefits. .

Individual and Team based incentives.

Retirement and policy, VRS.

TEXTBOOK:

T1. Human Resource Management, VSP Rao, 2nd

ed. Excel books.

REFERENCE BOOKS:

R1. Human Resource Management, Dessler and Varkkey, 11th

ed., Pearson.

R2. Human Recourse management by K. AswathappaMcGraw Hill education(2013).

R3. Human Resource management by C. B Mernoria

R4. Aswathappa K - Human Resource and Personnel Management (Tata McGraw Hill.).

R5. Ivansevich – Human Resource Management (Tata McGraw Hill)

Course Learning Outcomes (CLO) On completion of this course, the students will

be able to:


Taxonomy

Level

CLO1 Remember and understand the concept of human resource

management its relevance in organizations.

1, 2 Remembering,

Understanding

CLO2 Understand and apply the role ad functions of human resource

department in the organizations.

2, 4

Understanding,

Applying

CLO3 Understand and analyze various HRM processes Recruitment,

Selection, Training, Development, Performance appraisals

and Reward Systems, Compensation Plans and Ethical

Behavior.

2, 3 Understanding

, Analyzing

CLO4 Understand and analyze the ways in which human resources

management might diagnose a business strategy and then

evaluate the internal change necessary to accomplish the

strategy.

2, 3

Understanding,

Applying,

Evaluating

CLO5 Evaluate the developing role of human resources in the global

arena.

5 Evaluating


Course

Learning

Outcomes

Program

Learning

Outcomes

(PLOs)

Program Specific

Outcomes(PSOs) P

LO

1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 H H L

CLO2 H H L

CLO3 H H M L L L

CLO4 H H M L

CLO5 M


BUSINESS STATISTICS

BST 2003

L T P C

3 1 0 4

(40 Hours)

Course Learning Objective:

1. Explain and evaluate about central tendency and dispersion.

2. Evaluate the relationship between variables by correlation and regression.

3. Describe about various permutation and combinations and explain about Probability.

4. Compare various Probability Distributions and tell about their properties.


1. Remember and understand measures of computing central tendency and variability.

2. Understand and apply the correlation coefficient of random variables and analyze the

regression equations

3. Understand and apply the probability of events, Permutations and Combination.

4. Analyze and evaluate between Binomial, Poisson and Normal Distribution

UNIT-I: MEASURES OF CENTRAL TENDENCY (10 Hours)

Measures of Central Tendency – Arithmetic Mean, Median, Mode, Geometric Mean.

Measures of Dispersion, Range, Quartile, Mean Deviation, Standard Deviation, Coefficient

of Variation, Skewness and Kurtosis.

UNIT-II:CURVE FITTING (8 Hours)

Fitting of the Curves by method of least square – Straight line, parabola, Correlation and

Regression, Meaning of correlation & regression, Coefficient of Correlation, rank correlation,

Simple Regression (Linear).

UNIT-III:PROBABILITY THEORY (12 Hours)

Permutations, Combinations, Probability Theory- definitions of probability, Dependent,

independent and compound events, Addition and multiplication theorems of probability,

conditional probability, Bayes theorem, Mathematical expectation and its properties.

UNIT-IV:DISTRIBUTIONS (10Hours)

Probability Distributions-Discrete distributions – Binomial & Poisson distributions and their

properties. Continuous distributions – Distribution function, Probability density function,

Normal distributions and their properties.

TEXT BOOKS:

T1. Bhat B.R., Srivenkataramana T. and RaoMadhava K.S. (1996) Statistics, A Beginner's

Text, Vol. I and II, New Age International (P) Ltd.

T2. Goon A.M., Gupta M.K. and Das Gupta B. (1991) Fundamental of Statistics, Vol. I,

World Press, Calcutta

REFERENCE BOOKS:

R1. Snedecors G.W. and Cochran W.G. (1967): Statistical Methods, Iowa State University

Press.

R2. Mood A.M., Greybill F.A. and Bose D.C. (1974): Introduction to the Theory of Statistics,

McGraw Hill.

R3. Spiegel M.R. (1967): Theory and problem of Statistics, Schaum's Publishing Series.

R4. Meyer P.L. (1970): Introductory Probability and Statistical Applications, Addision

Wesley.

R5. Parzen E. (1960): Modern Probability Theory and its Applications, Wiley Eastern.

R6. Hogg R.V. and Craig A.T. 91972): Introduction to mathematical Statistics, Amerind

Publishing Co.

R7. Hoel P.G. (1971): Introduction to Mathematical Statistics, Asia Publication

R8. Rohtagi, V.K. (1967) An Introduction to Probability Theory and Mathematical Statistics,

John Wiley and Sons.

Course Learning Outcomes (CLO) On completion of this course, the students will be able to:


Taxonomy

Level

CLO1 Remember and understand measures of computing central

tendency and variability.

1 and 2

Remembering

Understanding

CLO2 Understand and apply the correlation coefficient of random

variables and analyze the regression equations

2,3,4

Understanding,

Applying,

Analyzing

CLO3 Understand and apply the probability of events, Permutations

and Combination.

2,3

Understanding,

Applying

CLO4 Analyze and evaluate between Binomial, Poisson and Normal

Distribution.

4, 5

Analyze,

Evaluate

Mapping of CLO with PLOs and PSOs

Course

Learning

Outcomes

Program Learning Outcomes (PLOs) Program

Specific

Outcomes(PSOs)

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 H L

CLO2 M H

CLO3 M H

CLO4 H L


APPLIED MICRO ECONOMICS

BEM2001

L T P C

3 1 0 4

(40 Hours)


1. To understand the concept of micro economics, methodology of decision making in

economics and its application in other areas.

2. To analyze the consumer behaviour in market and Determining Equilibrium Price

through Demand and Utility analysis.

3. To understand Market Supply through Production and Cost Behaviour of Firms

4. To classify and understand the Forms of market like Perfect competition, monopoly,

oligolpoly.


1. Remember and understand the concept of Business Economics and Optimum

decision making. Determination of Consumer equilibrium through cardinal

and ordinal utility analysis. Evaluating Consumer Surplus.

2. Understand the concepts of demand and Supply, factors determining demand

and supply in the market.Identify the Equilibrium through demand and

supply. Estimation of Demand Forecasting by Survey and Statistical Method.

3. Understand Production Function of Producers and analyze level of Output for

a Firm/Industry. Interpret Equilibrium for a firm and its cost behavior.

4. Understand the Indian Market Structure. Analyzing the best form of market,

determination of Price and Selection of Pricing Strategy.

UNIT - I (8 Hours)

Introduction to applied micro economics:

Nature, Scope and Significance of Business Economics; Role of Business Economist;

Relationship of Business Economics with other branches of Knowledge.Objectives of the

firm.Concepts of demand, supply and equilibrium price and quantity. Restoration of

equilibrium after price shocks.


Theory of consumer behaviour:

Demand function and demand; factors affecting demand; Law of Demand; Elasticity of

Demand: Concept and Measurement; Price, Income, Cross and Advertising Elasticity;

Significance of Elasticity of Demand.

Demand forecasting techniques.

Utility, Total, Marginal and Average Utility. Diminishing Marginal Utility and Equi-

Marginal Utility; Marginal rate of substitution; Indifference Maps- Meaning, properties and

determination of Consumer‘s Equilibrium; Consumer‘s Surplus.


Theory of the firm:

Concept of Production function; Laws of Variable Proportion; Average, Total and marginal

product; Returns to Scale; Cobb-Douglas and CES forms of production functions; Isoquant

Maps; Marginal Rate of Technical Substitution; firm equilibrium by output maximization;

Marginal Revenue and Elasticity of demand.

Cost functions; Total, Average and Marginal Costs; Economies of Scale; firm equilibrium

and cost minimization.

UNIT - IV (8 Hours)

Different types of Market structures:

Concept; types of markets; Perfect Competition, Monopoly, Monopolistic Competition and

Oligopoly; characteristics and price determination under each structure.

Cost-Volume-Profit analysis.

Product-life-cycle and pricing.

TEXT BOOK:

T1. D.N. Dwivedi, ―Managerial Economics‖,Vikas Publishing House (2008), 7th

edition

REFERENCE BOOKS:

R1. Mithani, D. M.; ―Managerial Economics- Theory and Application‖, Himalaya

Publishing House, Mumbai, fifth Revised Edition, 2009

R2. Maheshwari, K. L. &Varshney, R. L.; ―Managerial Economics‖, 18th Revised Edition

and Enlarged Edition, 2004, Sultan Chand and Sons, New Delhi

R3. Gitika, GhoshPiyali& Choudhary P.R., ―Managerial Economics‖, TMH, New Delhi,

3rd reprint 2010.

Course Learning Outcomes (CLO) On completion of this course, the students

will be able to:


Taxonomy Level

CLO1 Remember and understand the concept of Business

Economics and Optimum decision making.

Determination of Consumer equilibrium through

cardinal and ordinal utility analysis. Evaluating

Consumer Surplus.

1, 2, 5

RememberingUn

derstanding,

Evaluating

CLO2 Understand the concepts of demand and Supply,

factors determining demand and supply in the

market. Identify the Equilibrium through demand

and supply. Estimation of Demand Forecasting by

Survey and Statistical Method.

2, 3

Understanding,

Applying,

Evaluating

CLO3 Understand Production Function of Producers and

analyze level of Output for a Firm/Industry. Interpret

Equilibrium for a firm and its cost behavior.

2, 4,5

Understanding,

Analyzing,

Evaluating

CLO4 Understand the Indian Market Structure. Analyzing the

best form of market, determination of Price and

Selection of Pricing Strategy.

2, 4, 5

Understanding,

Analyzing,

Evaluating


Course

Learning

Outcomes

Program

Learning

Outcomes

(PLOs)

Program

Specific

Outcomes(PS

Os)

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

P

SO

3

CLO1 H M L H

CLO2 H M H M M

CLO3 H H H H M

CLO4 H M H M H


ENVIRONMENTAL STUDIES

BES 2001

L T P C

2 0 0 2

(36 Hours)


1. To provide some introductory knowledge on concepts and general principles

regarding environment.

2. To highlight role of education, religions, cultures, movements and sustainable

developmental activities in ecological preservation.

3. To aim at understanding the sources, effects and control measures of pollution of air,

water, land, noise, solid wastes and also creating awareness on globally recognized

environmental challenges.

4. To explore the role of ways, legal methods and accountabilities in safeguarding

environment.

Course Learning Outcome (CLO):

1. Recall, analyze and respond on the basic understanding of their environmental

complexes.

2. Understand and analyze the ways education, social movements and fair

developmental practices help in maintaining ecological balance.

3. Understand and analyze various aspects of deteriorating environmental components

and also prevailing environmental threats.

4. Comprehend and elucidate various tools viz. policies, rules/acts, mechanisms,

compliances, institutions/agencies in securing the planet.

UNIT-I: (08 Hours)

FUNDAMENTALS OF ENVIRONMENT

Definition, scope and importance of environmental studies. Concept of ecology and

ecosystem- structure and function of ecosystem, types of ecosystem, degradation of

ecosystem. Food chain, Food Web, Ecological Pyramids, Ecological Succession, Energy flow

in ecosystem.

Biodiversity – Issues and challenges, biogeographic classification of India, endangered and

endemic species of India. In situ and ex situ conservation of biodiversity.

Sustainable Development - Definition, Components, Objectives.

UNIT-II: (08 Hours)

NATURAL RESOURCES & THEIR MANAGEMENT

Types – renewable and non renewable resources. Renewable resources – water, mineral,

forest, land, food and energy resources.Availability, Applications, problems, environmental

effects and conservation of each type of resource.

Role of an individual in conservation of resources and its equitable use for sustainable

development. Need for public Awareness.

UNIT-III: (06 Hours)

ENVIRONMENTAL POLLUTION

Causes and effect of - air pollution, water pollution, soil pollution, marine pollution, noise

pollution and thermal pollution.Solid waste management – its causes and effects, of urban

and industrial waste.Introduction to disaster management.

UNIT-IV: (08 Hours)

SOCIAL ISSUES AND ENVIRONMENT

Basics of - Climate Change, Global Warming, Ozone Depletion & Acid Rain.Population

Explosion & its consequences, Urbanization - Urban problems related to energy. Water

conservation, rainwater harvesting. Conservation ethics and tradition value system of India,

resources for future generation. Environmental Values – equitable use of resources.

Environment and human health – environmental health, water related diseases, infectious

diseases, chemicals in food.

UNIT V (06 Hours)

ENVIRONMENTAL LEGISLATION & INTERNATIONAL EFFORTS

Introduction to - Environment Protection Act-1986, Air (prevention and control of pollution)

Act-1981, Water (prevention and control of pollution) Act-1974,Wildlife Protection Act and

Forest conservation Act. Pollution Control Boards & their Functions.

TEXT BOOKS:

T1. Text book of environmental studies for undergraduate courses – ErachBharucha

(University Press pub.)

T2. Environmental Status of India by SukumarDevotta and CV ChalapatiRao (Atlantic

Publishers and Distributors P Ltd.)

REFERENCE BOOKS:

R1. Environmental Impact Assessment Methodologies – Y. Anjaneyulu and ValliManickam

(BS Publication)

R2. Environmental Pollution Control Engineering – CS Rao (New Age International Pub.)

Course Learning Outcome (CLO) On completing this course, our students will be able

to:

CLO

Description

Bloom’s

Taxonomy

Level

CLO1 Recall, analyze and respond on the basic understanding of their

environmental complexes.

1, 2, 4

Remembering,

Understanding,

Analyzing

CLO2 Understand and analyze the ways education, social movements

and fair developmental practices help in maintaining ecological

balance.

2, 4

Understanding,

Analyzing

CLO3 Understand and analyze various aspects of deteriorating

environmental components and also prevailing environmental

threats.

2, 4

Understanding,

Analyzing

CLO4 Comprehend and Elaborate various tools viz. policies, rules/acts,

mechanisms, compliances, institutions/agencies in securing the

planet.

6

Create


Course

Specific

Outcomes

(CLO)

Programme Learning Outcomes (PLO) Programme

Specific Outcomes

(PSO)

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PSO

1

PSO

2

PSO3

CLO1 M M H M L M H M M M

CLO2 M H H M L M H L H M M

CLO3 M M H H M L M H M M

CLO4 L H H H M H M M


Advanced Functional English

BHU-2001 L T P C

3 0 0 3


1. To get students proficient in drafting and editing of business letters and inter-official

correspondence documents.

2. To improve their oral and written communication and make it more impressive and

comprehensive.

3. To improve their reasoning and logical skills in finding out solutions to certain

problems.


1. Demonstrated and explained the applied grammar and vocabulary building through

worksheets and exercises.

2. Demonstrated the art of writing good letter, drafting certain technical documents like,

Resume and Reports. The students will develop the ability to write Notices, Circulars

and Inter Office Memos. Through drafting all these documents, they will construct

and design the format and content of technical documents.

3. With the help of Pie Chart, Bar Graph, Line Graph (Quantitative data) and Qualitative

Data students will be guided to organize and interpret the data. With the help of a

close analysis, students will achieve the outcome as well.

4. Demonstrate basic knowledge of Phonetics- IPA Sounds, Speech and its production,

Syllable division. With the help of audio-visual aids the students will be able to assess

the study of Phonetics.

UNIT-I: (10 HOURS)

COMMON ERRORS AND CORRECT USE OF TENSE

Common Errors related to various Parts of Speech—Noun, Pronoun, Adjective, Adverbs,

Preposition, Conjunction, Articles, etc.; Verbs & Verbal‘s, Time and Tense, Tense Sequence,

and Conditionals.

UNIT-II: (08 HOURS)

READING COMPREHENSION AND PROFESSIONAL WRITINGS

Reading Comprehension, Précis Writing and Expansion, Note Making &Note Taking;

Paraphrasing, Letter Writing, Job Application, Press Notes, Short Reports (Letter and Memo

form of Report), Article Writing.

UNIT-III: (08 HOURS)

COMMUNICATION BARRIERS AND VOCABULARY BUILDING

Communication Skills &Barriers, Organization of Speech,Developing Conversational

Ability; The Process of Listening, Types of Listening; Vocabulary Building—Word

Formation, One-word Substitution, Antonyms, and Synonyms.

UNIT-IV: (07 HOURS)

BODY LANGUAGE AND PROFESSIONAL ETIQUETTES

Personal appearance, Body Language at Job Interview, Time Management, Dos‘ & Don‘ts of

Interview, Proxemics, Chronemics, Olfactics; Basic Etiquettes, Telephone Etiquettes,

Telephone Language, Interview Etiquettes/Skills, Attentiveness, Meeting & Greeting,

Introducing Yourself, Personality Traits.

UNIT-V: (07 HOURS)

SPEECH DELIVERY AND PRESENTATION SKILLS

Group Discussion, Extempore,Debate, Situational Conversation;Presentation Strategies:

AudienceAnalysis, Locale, Planning/Making PPT, Speech Delivery, etc.

TEXT BOOKS:

T1. Ramesh, G. and Ramesh, M. ―The ACE of Soft Skills: Attitude, Communication and

Etiquette for Success‖ Pearson Education India, 2010

T2. Raman, M. and Sharma, S. ―Technical Communication: Principles and Practice‖

Oxford University Press.

T3. Sinha, R.P. ―Current English Grammar and Usage with Composition‖ Oxford

University Press, New Delhi

T4. Kaul, A. ―Business Communication‖ (2nd

Edition) PHI Learning Pvt. Ltd.

REFERENCE BOOKS:

R1. Lesiker, R.V. et al., ―Business Communication‖, Tata Mc-Graw Hill

R2. Brians, P. ―Common Errors in English Usage‖, Franklin, Beedle& Associates, 2003

R3. Nitin, B. ―Communicative English for Engineers and Professionals‖, Pearson

Education India, 2010

R4. Bakshi, R.N. ―A Course in English Grammar‖, Orient Longman

Course Learning Outcome (CLO) After completing this course, our students will be

able to:

CLO

Description

Bloom’s

Taxonomy Level

CLO1

Demonstrated and explained the applied grammar and

vocabulary building through worksheets and exercises

2

Comprehension

CLO2

Demonstrated the art of writing good letter, drafting

certain technical documents like, Resume and Reports.

The students will develop the ability to write Notices,

Circulars and Inter Office Memos. Through drafting all

these documents, they will construct and design the

format and content of technical documents.

2,3,6

Comprehension,

Application,

Evaluation

CLO3

With the help of Pie Chart, Bar Graph, Line Graph

(Quantitative data) and Qualitative Data students will be

guided to organize and interpret the data. With the help of

a close analysis, students will achieve the outcome as

well.

3,4,5

Application,

Analysis, Synthesis

CLO4

Demonstrate basic knowledge of Phonetics- IPA Sounds,

Speech and its production, Syllable division. With the

help of audio-visual aids the students will be able to

assess the study of Phonetics.

2,5

Comprehension,

Synthesis


Course

Learning

Program

Learning

Outcomes (PLOs)

Program

Specific

Outcomes

(PSOs)

Outcomes

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 H M M M H

CLO2 L M M H H H

CLO3 M H H H H H M

CLO4 L M H H H H H


Business Accounting Software (Tally)

BCM2502

L T P C

0 0 4 2


1. To train the student for using the tally package for business application purposes.

2. To impart skills of analyzing data and presenting the balance sheet by using tally

software


1. Remember and explain the basis mechanism and navigation of an TALLY ERP 9

2. Understand and apply the software for the presentation purpose.

3. Demonstrate and develop the use of basis analysis for solving the business issues with

the help of TALLY ERP 9 and their analytical tools.

4. Prepare and evaluate the Profit and Loss Account and balance sheet.

Introduction of TALLY ERP 9

Basics of TALLY ERP 9; Creation and shut down of company in TALLY ERP 9; Features

and configuration in TALLY ERP 9- Accounting, Inventory and Statutory Compliances.

Working in TALLY ERP

Vouchers in TALLY ERP- Contra, Payments, Receipts, Purchase, Sales, Journal, Credit Note

and Debit note, Making entries in Vouchers - Contra, Payments, Receipts, Purchase, Sales,

Journal, Credit Note and Debit note

Commonly used functions with data reviewing in TALLY ERP

Preparation of Final Accounts in TALLY- Balance sheet and Profit and Loss Account (with

the original entry)

Creating and managing charts in TALLY ERP

Reporting in TALLY- Balance Sheet, Profit and Loss Account, Inventory statement, Trial

Balance, Fund Flow Statement, Cash flow projection, Day books etc.;

Recommended Books:

Kogent Solutions Incorporation; ―Tally 9 in Simple Steps‖, Dreamtech Press, 19-A,

Ansari Road, Daryaganj, New Delhi-110002

NamrataAgarwal; ―Financial Accounting on Computers using Tally‖, Dreamtech

Press India (pvt.) Limites

Dinesh Maidasani; ―Accounting with Tally-9‖, Firewall Media, 113, Golden house,

Daryaganj, New Delhi-110002


able to:


Level

CLO1 Remember and explain the basis mechanism and

navigation of an TALLY ERP 9

1, 2

Remembering,

Understanding

CLO2 Understand and apply the software for the presentation

purpose.

2,3

Understanding,

Applying

CLO3 Demonstrate and develop the use of basis analysis for

solving the business issues with the help of TALLY ERP

9 and their analytical tools.

2, 6

Understanding ,

Applying

CLO4 Prepare and evaluate the Profit and Loss Account and

balance sheet

5

Evaluating


Course

Learning

Program

Learning

Outcomes (PLOs)

Program

Specific

Outcomes

(PSOs)

Outcomes

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 H M M L

CLO2 H M M M

CLO3 H H H M L

CLO4 H H M M M


B.Com III Semester

FINANCIAL INSTITUTIONS

BCM3005 L T P C

3 1 0 4 (40 hours)


1. To understand the overall structure of financial system in India.

2. To get acquainted with importance of credit ratings in the financial domain.

3. To categorize the mutual funds available in the market and compare the benefits that they

give to the investors.

4. To apply the methods of determining lease rentals to business problems.


1. Understand the overall Indian financial system; compare the types of financial markets,

financial instruments and financial services, applythe basics of stock markets to analyze

the market behavior of various equities.

2. Understand the functions and objectives of merchant banking,apply the SEBI guidelines

in managing new capital issues namely IPO and FPO, utilize the rationale of developing

credit ratings to develop new set of credit ratings for newly introduced kind of financial

securities.

3. Classify the various types of Mutual Funds, analyze the financial needs of investors in

order to choose correct mutual fund, understand the concept of Insurance.

4. Understand the role that venture capitalists play in the modern day business environment.

Compare the processes of factoring and forfeiting. Understand and apply the various

lease rental structures to practical business problems, estimate the minimum rents that

may be possible under various rental structures.

UNIT -I (8 Hours)

Overview of the financial system in India

Evolution of stock exchanges in India

Features of the principal kinds of stock exchanges in India

Listing and delisting

Settlement of stock market transactions

UNIT -II (12 Hours)

Kinds of capital issues, the capital issue process in India, Pricing of capital issues,

Intermediaries in the issue process, Role of Merchant banks, Concept of securitization.

Merchant Banking: Origin, Meaning and Evolution of Merchant Banking, Functions of

Merchant Bank, Role and Qualities of Merchant Banker, SEBI Guidelines and Code of

Conduct for Merchant Banker

Underwriting:- Concept, Nature, Features, Importance, Functions and Evolution of

Underwriting Business, SEBI Guidelines with Regard to Underwriting

Credit Rating; Concept, Need, Importance, Objectives and Types of Credit Rating and

Methodologies for Credit Rating, SEBI Guidelines for Rating, Advantages &

Disadvantages of Credit Rating, Credit Rating Agencies in India


Mutual funds: Kinds, advantages, limitations

Entry and exit loads

Regulatory framework in India.

Insurance: concept, types, and evolution in India.

The regulatory framework of insurance in India.

Credit Rating Services.

UNIT -IV (10 Hours)

Venture Capital Financing

Concept, features and process

Leasing: concept, advantages and limitations.

Concept of Hire Purchase

Factoring and forfeiting services.

TEXT BOOK:

T1. Thummuluri Siddaiah, Financial Services, Pearson, 2011.

REFERENCE BOOKS:

R1.M Y Khan, “Financial Services‖,TMH, 6th

ed.

R2.Fabozzi – ―Foundations of Financial Markets and Institutions‖, Pearson Education

R3.Bhole L M – ―Financial Institutions and Markets‖,Tata McGraw-Hill

R4.Machiraju H R – ―Indian Financial System‖, Vikas

R5. Srivastava ,R.M& Nigam Divya – ―Management of Financial Institutions‖,Himalaya

R6.Gurusamy R – ―Financial Services & Markets‖, Thomson

Course Learning Outcomes (CLO)On completion of this course, the students will

be able to:


Taxonomy Level

CLO1 Understand the overall Indian financial system. Compare the types

of financial markets, financial instruments and financial services.

Apply the basics of stock markets to analyze the market behavior of

various equities.

2, 3, 4 , 5

Understanding,

Applying,

Analyzing,

Evaluating

CLO2 Understand the functions and objectives of merchant banking and

apply the SEBI guidelines in managing new capital issues namely

IPO and FPO. Utilize the rationale of developing credit ratings to

develop new set of credit ratings for newly introduced kind of

financial securities

2, 3, 6

Understanding,

Applying,

Creating

CLO3 Classify the various types of Mutual Funds and analyze the

financial needs of investors in order to choose correct mutual fund.

Understand the concept of Insurance.

2, 3, 4

Understanding,

Applying,

Analyzing

CLO4 Understand the role that venture capitalists play in the modern day

business environment. Compare the processes of factoring and

forfeiting. Understand and apply the various lease rental structures

to practical business problems, estimate the minimum rents that

may be possible under various rental structures.

2, 3, 4 , 5

Understanding,

Applying,

Analyzing,

Evaluating


Course

Learning

Program

Learning

Outcomes (PLOs)

Program

Specific

Outcomes

(PSOs)

Outcomes

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 H L H H M

CLO2 H L H H H H

CLO3 H H H H H

CLO4 H L H H M M H H H


FINANCIAL MANAGEMENT

BCM 300

L T P C

3 1 0 4 (40 hours)


1. To understand the concept of financial management and identify the tools for best

financial management practices.

2. To acquaint the students with the skills for reporting and decision making in areas of

investment, finance and dividend decisions by applying the various tools and techniques.

3. To give an insight about Finance manager role and responsibility and develop those

skills in students. Analysis of qualitative and quantitative information needed to develop

a financial plan.

4. To impart knowledge for efficient utilization of organisation funds and evaluation of

financial instruments.


1. Understanding the concept of maximization of shareholders wealth by applying

techniques of time value of money, asset valuation and risk return tradeoff. Understanding

and analyzing the real life situations in the corporate world and public sector.

2. Understanding the concept of Investment Decision and Cost of capital for optimum

allocation of funds. Application of evaluation criteria like Payback period, NPV, IRR, PI etc

in decision making.

3. Developing understandingabout various sources of finance and financial assets such as

shares, debenture etc. Analyzing risk return characteristics of different alternative capital

structure through leverage and EBIT-EPS Analysis.

4. Evaluation and selectionof dividend decisions that maximize shareholder‘s wealth.

Understanding concept of Working Capital Management, examining trade-off

between liquidity and profitability for optimum utilization of fixed assets.

UNIT - I (8 Hours)

Conceptual Framework of Financial Management:

Meaning, Nature and Scope of Financial Management

Financial Goal- Profit Vs. Wealth Maximization

Role and Functions of Finance Manager

Finance Functions-Investment, Financing and Dividend Decisions

Time Value of Money


Investment Decision:

Investment Decisions- Nature of Investment Decisions, Investment Evaluation Criteria-

Traditional Approach – Payback Period, Accounting Rate of Return (ROR), Modern

Approach – Net Present Value (NPV), Internal Rate Of Return (IRR), Profitability Index

(PI) and Capital Rationing

Cost of Capital: Significance of Cost of Capital, Calculation of Cost of Equity,

Preference Shares, Debentures and Retained Earnings and Weighted Average Cost of

Capital (WACC)


Financing Decision:

Sources of Business Finance: Long – Term Sources of Finance – Equity Shares,

Preference Shares, Debentures and Bonds

Concept and Approaches of Capital Structure Decision: Net Income Approach (NI), Net

Operating Income Approach (NOI), Traditional and Modigliani Miller Approach

Leverage Analysis – Financial, Operating and Combined Leverage; EBIT-EPS Analysis

and Indifference Points


Dividend Decision: Concept of Retained Earnings and Plough Back of Profits,

Relevance and Irrelevance Theories of Dividend Decision: Walter‘s Model, Gordon‘s

Model and Modigliani Miller Model; Factors Affecting Dividend Decision.

Working Capital Management: Concept of working capital, components of working

capital, working capital cycle, factors affecting working capital requirement,

management of working capital, financing of working capital, approaches in working

capital financing.

TEXT BOOK:

T1.Khan and Jain; ―Financial Management- Text and Problems‖ Tata McGraw Hill, 6th Ed.,

2012.

T2. S.A. Ross, R.W. Westerfield, J.F. Jaffe and G.S. Roberts,. Corporate Finance, McGraw-

Hill Ryerson, 6th

Ed., 2011.

REFERENCE BOOKS:

R1. Paresh Shah; ―Financial Management‖, Biztantra, 2nd

Ed., New Delhi, 2012

R2. Prasanna Chandra; ―Financial Management Theory and Practice‖, TMH, 8th

Ed., 2011

R3. R P Rustagi; ―Financial Management: Theory, Concepts & Problem‖, Taxmann, 2010

R4. Lawrence Gitman ―Principles of Managerial Finance‖, Pearson, 2010

R5. Pandey, I. M.; ―Financial Management‖ Vikas Publishing House Pvt. Ltd, 8th Ed.,

New Delhi, 2010

R6. Gupta, S. P.; ―Financial Management‖, SahityaBhawan Publication, 2nd

revised Ed.,

Agra, 2009

R7. Van Horne &Wachowicz; ―Fundamentals of Financial Management‖, Pearson, 2009

R8. Weston Besley& Brigham, ―Essentials of Managerial Finance ‖, W B Saunders, 1996


be able to :

CLO1 DESCRIPTION Bloom’s

Taxonomy Level

CLO1 Understanding the concept of maximization of shareholders wealth

by applying techniques of time value of money, asset valuation and

risk return tradeoff. Understanding and analyzing the real life

situations in the corporate world and public sector

2,3,4

Understanding,

Applying,

Analyzing

CLO2 Understanding the concept of Investment Decision and Cost of

capital for optimum allocation of funds. Application of evaluation

criteria like Payback period, NPV, IRR, PI etc in decision making.

2,5,6

Understanding

Evaluating,

Creating

CLO3 Developing understanding about various sources of finance and

financial assets such as shares, debenture etc. Analyzing risk return

characteristics of different alternative capital structure through

leverage and EBIT-EPS Analysis.

2,4,5

Understanding,

Analyzing

Evaluating

CLO4 Evaluation and selection of Dividend decision that maximizes

shareholders wealth. Understanding concept of Working

Capital Management, examining trade-off between Liquidity and

profitability for optimum utilization of fixed assets.

2,4,5

Understanding,

Analyzing

Evaluating


Course

Program

Learning

Outcomes (PLOs)

Program Specific

Outcomes

(PSOs)

Learning

Outcomes

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 H M M H M L

CLO2 H H M H H

CLO3 H H M H H

CLO4 H M H L H H


METHODS AND TECHNIQUES OF COST ACCOUNTING

BCM3001 L T P C

3 1 0 4 (40 hours)


1. To understand the conceptual framework of cost accounting and its application.

2. To understand the importance of variance analysis in controlling material expenses.

3. To understand the implication of Job, batch and contract costing

4. To learn the basic of process costing and its uses.


1. Understand the concept cost accounting, examine its usefulness in controlling cost.

2. Understand the basic of Material and labour analysis and evaluate its control procedures.

3. Analyze various overheads, wage payments issues and measure its impact on labour

efficiency.

4. Understand and examine in detail the usefulness and practical usage of job, batch and

process costing.

UNIT- I (08 Hours)

Meaning, Nature and significance of cost accounting

Nature and significance of cost accounting

Difference between cost, management and financial accounting

Analysis and classification of cost

Elements of cost : Material, labour & overheads

Cost sheet: definition, characteristics, objectives and preparation

Reconciliation of cost and financial accounts: Objectives and how reconciliation is

done

Cost Audit

UNIT-II (12 Hours)

Accounting for Material:

Material Control Techniques

Pricing of Material issues

Accounting for Labour- I:

Labour Cost Control, Procedure

Labour turnover, idle time and overtime.

UNIT-III (10 Hours)

Accounting for Labour- II:

Methods of Wage Payment- Time and Piece Rates,

Incentive Schemes

Accounting for overheads:

Classification and Departmentalization,

Absorption of Overheads,

Determination of overhead rates, under and Over Absorption and its treatment,

UNIT-IV (10 Hours)

Job, Batch and Contract Costing

Job costing: procedure of job costing, recording of material, labour & overheads.

Batch costing: determination of Economic Batch Quantity

Contract costing: Definition, difference between job and contract costing, preparation of

contract account.

Process costing

Introduction, characteristics, application of process costing, process accounts and

recording of costs

Joint products &By products: meaning, definition, distinction between joint and by

Product and its recording.

TEXT BOOK:

T1.Tulsian P.C – Cost Accounting – Tata McGraw Hills

REFERENCE BOOKS:

R1. Jain &Narang : Principles and Practice of Cost Accounting, Kalyani Publishers,

Ludhiana.

R2. M.Y. Khan & P.K. Jain : Cost and Management Accounting, Tata McGraw Hill

Publishing House, New Delhi

R3.Charles Horngren, SrikantDatar, MadhavRajan, Cost Accounting: Global Edition OLP

14th

Edition, Pearson

R4. Terence Lucey: Costing, Cengage Learning EMEA, 2002

R5.J. K Mitra: Advanced Cost Accounting, New Age International, 2009

http://www.pearsoned.co.uk/bookshop/Results.asp?iCurPage=1&Type=1&Author=%2BSrikant%2BDatar&Download=1&SearchTerm=%2BSrikant%2BDatar

http://www.pearsoned.co.uk/bookshop/Results.asp?iCurPage=1&Type=1&Author=%2BMadhav%2BRajan&Download=1&SearchTerm=%2BMadhav%2BRajan


be able to:


Taxonomy

Level

CLO1 Understand the concept cost accounting, examine its usefulness in

controlling cost.

2,4

Understanding,

Analyzing

CLO2 Understand the basic of Material and labour analysis and evaluate its

control procedures.

2,5

Understanding,Ev

aluating

CLO3 Analyze various overheads, wage payments issues and measure its

impact on labour efficiency.

4,5

Analyzing,

Evaluating

CLO4 Understand and examine in detail the usefulness and practical usage

of job, batch and process costing.

2,4

Understanding,

Analyzing


Course

Learning

Program

Learning

Outcomes

(PLOs)

Program

Specific

Outcomes

(PSOs)

Outcomes

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 H H L L H H

CLO2 H H H M L H H

CLO3 M H M L L

CLO4 M M H L


ADVANCED ACCOUNTS

BCM 3002

L T P C

3 1 0 4 (40 hours)


1. To make the students acquire the conceptual knowledge of advanced accounting

2. To equip the students with the knowledge of accounting process and preparation of

partnership accounts

3. To increase the knowledge about the application of accounting knowledge in special

business activities.

4. To envisage the skills of preparation of Royalty Accounts, Hire Purchase and other

advanced issues of accounting.


1. Define and explain the theoretical framework of advanced accounting and it‘s legal

provisions.

2. Remember and describe the concepts of partnership firm ,understand the rules and

regulation applied on admission, retirement, death and dissolution of partnership firm.

3. Apply and explain the accounting rules for putting the transactions related to hire

purchase transactions, royalty and branches in the books of accounts.

4. Illustrate and apply the accounting rules for the preparation of partnership firm‘s

accounts.

UNIT - I: Advanced Accounts-I (10 Hours)

Royalty Accounts

Basic Terms-Royalty, Dead Rent, Short working etc.,

Entries in the Books of Lessee and Lessor

Hire Purchase

Meaning of Hire-purchase contract,

Legal Provision regarding hire-purchase contract;

UNIT – II: Advanced Accounts-II (10 Hours)

Installment Payment System

Meaning of Installment Payment System

Legal Provision regarding Installment Payment System contract;

Accounting records for Installment Payment System

Branch Accounting

Accounting in the books of Head Office- Branch Nominal Account Method and Final

Account Method

Dependent & Independent Branches

UNIT – III: Partnership-I (10 Hours)

Partnership: meaning and characteristics

Treatment of goodwill, sacrificing ratios and other ratios

Revaluation of assets and liabilities and adjustment of capital in case of admission and

retirement

Legal provisions in the absence of Partnership Deed

Fixed and Fluctuating Capitals

Accounting Treatment of Goodwill

Accounting entries for Admission of a partner

UNIT – IV: Partnership-II (10 Hours)

Death of a partner/s: Accounting treatment in the books of partnership firm

Dissolution of partnership firm and difference between dissolution of partnership and

partnership firm

Insolvency of partners (including Garner V/s Murrey Rule)

Gradual realization of assets and piecemeal distribution

Accounting entries in the books of firm

TEXT BOOK:

T1.Shukla, S.M.& Gupta, S.P.; ―Advanced Accounting‖, Vol 1, Edition 2008,

SahityaBhawan Publications, Agra.

REFERENCE BOOKS:

R1.Principles and Practice of Accounting: R.L. Gupta & V.K. Gupta, Sultan Chand & Sons

R2. Accountancy–I: Tulsian, Tata McGraw Hill Co

R3.Accountancy–I: S.P. Jain & K.L Narang, Kalyani

R4.Financial Accounting- A Dynamic Approach: Bhattacharya, PHI

R5.Financial Accounting: Dr.V.K.Goyal, Excel Books

R6.Advanced Accountancy: Arulanandam, Himalaya

R7.Introduction to Accountancy:T.S.Grewal, S.Chand and CO.

R8.Accountancy–I: Haneef and Mukherjee, Tata McGraw Hill co

R9.Advanced Accountancy-I:S.N.Maheshwari&V.L.Maheswari,Vikash Publishing

R10. Advanced Accounting (Vol-I & II): D. Chandra Bose, PHI.

Course Learning Outcomes (CLO) On completion of this course, the students

will be able to:

CLO

Description

Bloom’s

Taxonomy

Level

CLO1 Define and explain the theoretical framework of advanced

accounting and it‘s legal provisions.

1, 2

Remembering,

Understanding

CLO2 Remember and describe the concepts of partnership firm,

understand the rules and regulation applied on admission,

retirement, death and dissolution of partnership firm.

1, 2

Remembering,

Understanding

CLO3 Apply and explain the accounting rules for putting the

transactions related to hire purchase transactions, royalty

and branches in the books of accounts.

3, 5

Applying,

Evaluating

CLO4 Illustrate and apply the accounting rules for the preparation

of partnership firm‘s accounts.

3, 4

Applying,

Analyzing


Course

Learning

Outcomes

Program

Learning

Outcomes

(PLOs)

Program Specific

Outcomes(PSOs)

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

P

SO

3

CLO1 H

M

H

CLO2 H

H

H

CLO3

H

L

M

L

H

L

H

CLO4 H

L M

L H

L

M


Fundamentals of Insurance

BCM3004

L T P C

3 1 0 4 (40 hours)


1. To understand the meaning of risk and concept of insurance

2. To assess the basic mechanism behind insurance and its application in the industry.

3. To provide a framework for reinsurance and other non-life insurance.

4. To gain knowledge about changes in the insurance industry in pre and post liberalization

era.

Course Learning Objectives (CLO):

1. Understand the concept of risk and illustrate its application in the insurance industry.

2. Analyze the process of life insurance and interpret various aspects of the settlement

mechanism

3. Assess the concept of reinsurance and non-life insurance by compiling.

4. Elaborate on the Regulatory framework and provide insights into the pre and post

liberalization changes which the insurance industry has adapted.

UNIT- I (10 Hours)

Risk: concept and management.

Meaning and functions of Insurance, classification of Insurance.

Principles of Insurance. Features of Insurance Contracts.

Types of intermediaries in the Insurance business.

UNIT- II (10 Hours)

Basics of Life insurance.

Types of Life insurance policies.

Procedures in Life Insurance.

Settlement of Life insurance Claims.

UNIT- III (10 Hours)

Basic features of fire, motor and marine insurance.

Procedures in Non-Life insurance.

Settlement of Life Insurance, Claims.

Concept of Reinsurance.

UNIT- IV (10 Hours)

Evolution of the Insurance industry.

Insurance industry in India: pre and post liberalization.

Regulatory framework of Insurance industry in India.

Contemporary issues in Insurance. Ethics in Insurance.

TEXTBOOK:

T1.Principles of risk management and insurance, Rejda, 2011, Pearson.

REFERENCE BOOKS:

R1. Principles of Insurance Management, Neelam C. Gulati, 2007, Excel Books.

R2. InsuranceManagement: Principles and Practice, Karam Pal, Bodla and Garg, 2007, Deep &

Deep Publishers.

R3. Risk Management and Insurance: James. S. Trieschmann, 2000, South-Western College

Pub.

R4. Corporate Risk Management: Tony Merna, 2008, Wiley Pub.

R5. Introduction to Risk Management and Insurance: Mark S. Dorfman, 9th

Edition,Prentice

Hall

R6. Fundamentals of Risk and Insurance:, Vaughan & Vaughan, 10th

Edition, Wiley Pub.

Course Learning Outcomes (CLO): On completion of this course, the students

will be able to:


Taxonomy Level

CLO1 Understand the concept of risk and illustrate its application in the

insurance industry.

2

Understanding

CLO2 Analyze the process of life insurance and interpret various aspects

of the settlement mechanism

4,5

Analyzing,

Evaluating

CLO3 Assess the concept of reinsurance and non-life insurance by

compiling

5

Evaluating

CLO4 Elaborate on the Regulatory frameworkand provide insights into

the pre and post liberalization changes which the insurance

industry has adapted.

6

Creating


Course

Learning

Outcomes

Program Learning Outcomes (PLOs) Program Specific

Outcomes(PSOs) P

LO

1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 H

CLO2 H H H

CLO3 H H H H

CLO4 H H H H

MACRO ECONOMICS

BEM3001

L T P C

3 1 0 4 (40 hours)


1. To understand the functioning of economy at the macro level and apply

theeconomicconcepts to their lives and to the world.

2. To help in decision making in order to achieve desired economic goals.

3. To enhance the capability of students to understand the prevailing economic and business

policy in totality and its impact on the energy sector.

4. To improve the ability of the students to apply economic concepts to complex business

realities as well as support them to forecast in the energy business.


1. Understand GDP by income, value added, and expenditure approach and the basic

concept of budget deficit and source of financing, evaluateeconomic variables used in

economic context.

2. Understand the sources of economic growth in long-run including government policies to

raise living standard andanalyze the income determination through classical and

Keynesian economics.

3. Understand the basic concepts of consumption, saving, investment in closed and open

economy which affects to the international finance and balance of payment and interpret

the results of data collection and synthesis

4. Understand the role of financial markets in economy,analyze the effects of economic

policies on domestic and foreign markets to make decisions.

UNIT–I:ConceptsofMacroeconomics (10Hours)

Macroeconomics – Scope and Concepts, Nature, Importance,Limitations

Difference between Micro and MacroEconomics.

National Income Accounting - Concepts and Measurement of GDP, GNP, NNP &NI

Circular flow of income – Real and NominalGDP

UNIT–II:MacroMarketAnalysis (10Hours)

Theory of full employment and income Classical, Modern (Keynesian)approach.

Consumptionfunction.

Relationship between Saving andconsumption

Savings and Investment function, Concept of Marginal efficiency of Capital and

marginal efficiency ofinvestment

Concept ofMultipliers.

UNIT–III:MoneyandInflation (10Hours)

Meaning and Functions of Money, Advantage and Disadvantage ofMoney

Concept of demand for and supply ofmoney

Quantity theory of money and Keynesian theory of Demand formoney

Inflation, Deflation &Stagflation

UNIT–IV:BankingandBalanceofPayments (10Hours)

Balance of Payments: Concept, Balance of Trade, Difference between Balance of

Payment and Balance ofTrade

Composition of Balance ofPayments

Banking-Definition and Functions of Banks, Methods of Credit Creation, Types of

Banks

Central Banking- Role and Functions in Developing Economy,RBI.

TEXT BOOKS:

T1.Samuelson, Nordhaus , Economics ,Tata McGraw Hill, New Delhi 2007

T2.D. N. Dwivedi, Macro Economics, Tata McGrew Hill, New Delhi

REFERENCE BOOKS:

R1.Deepshree; ―Macro Economics‖, ANE Books Pvt. Ltd., New Delhi

R2.Branson, William H.; ―Macro Economics- Theory and Policy‖, Harper Collins Indian Pvt.

Ltd.

R3.Dornbusch, Fischer &Startz, Macroeconomics, TMH

R4.Ackley G. ,Macro Economics: Theory and Policy, Macmillan Publishing

Company, New York

R5.Ahuja H.L., Macro Economics: Theory and Policy, S. Chand & Co. Ltd. New Delhi

R6.Shapiro, E., Macro Economic Analysis, Galgotia Publications, New Delhi

R7.M.C. Vaish; Macro Economics Theory, Vikas Publishing House,2003.

Course Learning Outcome - On completion of this course, the students will be

able to:


Taxonomy Level

CLO1 Understand GDP by income, value added, and expenditure

approach and the basic concept of budget deficit and source

of financing. Evaluateeconomic variables used in economic

context.

2,5

Understanding,

Evaluating

CLO2 Understand the sources of economic growth in long-run

including government policies to raise living standard,

analyze the income determination through classical and

Keynesian economics.

2,4

Understanding,

Analyzing

CLO3 Understand the basic concepts of consumption, saving,

investment in closed and open economy which affects to the

international finance and balance of payment and interpret the

results of data collection and synthesis

2,5

Understanding,

Evaluating

CLO4 Understand the role of financial markets in economy, analyze

the effects of economic policies on domestic and foreign

markets to make decisions.

2,4

Understanding,

Analyzing


Course

Learning

Program

Learning

Outcomes

(PLOs)

Program

Specific

Outcomes

(PSOs)

Outcomes

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 H H H L H H

CLO2 H M H H L L H M H

CLO3 H M H H L L H M H

CLO4 H H H H L L H H


INTRODUCTION TO SPSS

BMG3503

L T P C

0 0 4 2


1. To provide students with transferable skills,

2. To understand the use of SPSS as a tool to summarize and aid in the interpretation of

research findings.


1. Remember and explainthe SPSS as a data analysis tool

2. Understand and applyhow to work with SPSS

3. Develop and demonstrate the use of SPSS to understand and interpret chart

4. Plan and analyze how to enter and reorganize information within SPSS

List of Experiments

Basics of SPSS-I

Basics of SPSS-II

Creation of Variable and entry of data in SPSS

Looking at Frequency Distributions

Analyzing Descriptive Statistics

Presenting Data in Graphic Form-Simple and 2DGraph

Presenting Data in Graphic Form-3D Graph

Measuring the Simple Relationship between Two Variables

Measuring the association between Two Variables

Testing Research Hypotheses about one or more populations

REFERENCE BOOKS:

a. George &Mallery, ―SPSS for Windows Step By Step 17.0‖, Pearson

b. Ready, Set, GO! A Student Guide to SPSS, Thomas Pavkov, Kent Pierce, TMH.

c. Data Analysis with SPSS, Carver and Nash, Cengage.


On completion of this course, the students will be able to:


Taxonomy Level

CLO1 Remember and explainthe SPSS as a data analysis tool 1, 2

Remembering,

Understanding

CLO2 Understand and applyhow to work with SPSS 1, 2, 3

Remembering,

Understanding,

Applying

CLO3 Develop and demonstrate the use of SPSS to understand

and interpret chart

2, 3, 6

Understanding,

Evaluating,

Creating

CLO4 Plan and analyze how to enter and reorganize information

within SPSS

4, 6

Analyzing,

Creating


Course

Learning

Program

Learning

Outcomes

(PLOs)

Program

Specific

Outcomes

(PSOs)

Outcomes

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 H M M L M

CLO2 H M M M H M

CLO3 H H H H L H M

CLO4 M H M M M M L


BUSINESS ENVIRONMENT

BMG 3007 L T P C

3 1 0 4 (40 hours)


1. To make students aware of about various external and internal factors that impact business.

2. To understand the economic, cultural, legal and political issues associated with national and

international business.

3. To develop skills on strategies formulation to effectively cope-up with Environmental

challenges.

4. To acquaint students with the issues of domestic and global environment in which business

has to operate, and to relate the impact of environment on business in an integrated manner.

5. To give an exposure to important commercial and industrial laws.


1. Definethe environment of business in terms of factors affecting it and to analyze the impact

of such factors, determiningthe relationship of concurrent business environment with

Strategic Management through Environmental scanning & monitoring.

2. Critically assessing the business environment with respect to prevailing economic framework

of a country, describing the role of the regulatory authorities and the principal effects of

regulation upon business.

3. Analyzing the existence of business under various Policies Framework laid by legal

environment.Formulate the potential ethical dilemmas and decisions the organization may

face in relation to potential opportunities to gain competitive advantage.

4. Analyze and evaluateglobal business environment in terms of Global Trade Policies by

respective Institutions along with determining the impact and prospects of Technology in

shaping Business.

UNIT -I (8 Hours)

Theoretical Framework of Business Environment:

Concept, Significance and Nature of Business Environment

Elements of Environment- Internal and External

Business Environment and Strategic Management

Techniques of Environment Scanning and Monitoring.

UNIT -II (10 Hours)

Economic Environment of Business:

Significance and Elements of Economic Environment

Economic Systems and Business Environment

Economic planning in India

Government Policies- Industrial Policy, Fiscal Policy, Monetary Policy, EXIM Policies

Overview of Union Budget

Economic Reforms: RBI-Role and functions, banking structure reforms.


Political and Legal Environment of Business:

Critical Elements of Political Environment; Government and Business

Changing dimensions of Legal environment in India; FERA, FEMA and Licensing Policy

Need for Tax Reforms GST Concepts – Advantages and Limitations of VAT – GST as the

preferred Tax Structure.

GST Principles – Single GST, Dual GST – Transactions covered under GST – Impact of

GST.

Social Values and Attitude, Social Responsibility of business

Consumerism in India.

UNIT -IV (10 Hours)

International and Technological Environment

Multinational Corporations

Foreign collaborations and Indian Business

International Economic Institutions: WTO, World Bank, IMF and their importance to India

Foreign Trade Policies; Devaluation of Rupee

Technological Environment and its impact on business

TEXT BOOKS:

T1.AC Fernando, ―Business Environment‖, Pearson Publishing, 2011

T2.MittalVivek, ―Business Environment‖, Excel Books, New Delhi, Reprint 2010.

REFERENCE BOOKS:

R1. CherunilamFrancis ―Business Environment –Text and Cases‖, Himalaya Publishing

House, 18th revised edition 2009 (reprint).

R2.Mishra S. K. and Puri V. K., ―Economic Environment of Business‖, sixth revised edition,

Himalaya Publishing House, 2010.

R3.SaleemShaikh,‗‘Business Environment‘‘, Pearson, 2nd Edition, 2010.

R4.Agarwal, Raj- ―Business Environment‖, 2nd Revised Edition, 2006, Excel Books, New

Delhi

R5.Paul Justin, ―Business Environment‖ – Text and Cases, Third edition, TMH, 2010


be able to:

CLO

Description

Bloom’s

Taxonomy Level

CLO1 Define the environment of business in terms of factors

affecting it and to analyze the impact of such

factors,determining the relationship of concurrent business

environment with strategicmanagement through

Environmental scanning & monitoring.

2, 4

Understanding,

Analyzing

CLO2 Critically assessing the business environment with respect

to prevailing economic framework of a country,describing

the role of the regulatory authorities and the principal

effects of regulation upon business.

2, 5

Understanding,

Evaluating.

CLO3 Analyzing the existence of business under various policies

framework laid by legal environment. Formulate the

potential ethical dilemmas and decisions the organization

may face in relation to potential opportunities to gain

competitive advantage.

3, 4,

Applying,

Analyzing,

CLO4 Analyze and evaluate global business environment in terms

of global trade policies by respective institutions along with

determining the impact and prospects of technology in

shaping business.

3, 5

Analyzing,

Evaluating


Course

Program

Learning

Outcomes (PLOs)

Program Specific

Outcomes(PSOs)

Learning

Outcomes

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

PS

O4

CLO1

M

L

H

L

CLO2

M

L

L

M

CLO3

M

H

L

M

H

H

L

CLO4

M

H M

M

L L L

M


B.Com IV Semester

Public Finance

BCM 4007

L T P C

3 1 0 4 (40 hours)


1. Understand the fundamental concepts and theoretical aspects of Public Finance

and analyze the dynamics of market failure and externalities.

2. Understand and analyze the changes in the nature and composition of public

expenditure, revenue and debt.

3. Analyze the economic changes to predict and verify the effects of

Government interventions on different stakeholders.

4. Understand the administration related aspect of Public Finance and analyze the

policy implications on efficiency and equity.


1. Remember and understandthe Fundamental Principle of Public Finance

together with the functioning of modern Public Finance and analyze the causes of

market failure and corrective measures adopted by the Government.

2. Understand the theoretical basis of public expenditure and apply the changes in its

nature and composition, Understand the concept of deficit financing and analyze the

growth of Public Debt in India

3. Understand the conceptual aspect of public revenue and analyze the Indian Tax

reforms, taxation policy and redistribution of income.

4. Understand the fiscal policy measures and evaluate the dynamics of federal finance and

Centre-State financial relations.

UNIT- I (10 Hours)

Nature and Scope of Public Finance:

Definition, Role/ importance and scope of Public Finance.

Role of Public Finance in Economic Development

Private vs. Public finance,Principles of Maximum social advantage –Dalton and Musgrave view

UNIT -II (10 Hours)

Public Expenditure and public Debt

Meaning, Principles of Public Expenditure, canons of Public Expenditure, Effects of Public

Expenditure, Factors affecting Public Expenditure, Causes of growth of Public Expenditure in

modern time.

Analysis of the expenditure of the Union and the States.

Role of Public Expenditure.

Meaning of Debt finance, Difference between taxation and Public Debt, Burden of debt finance on

future generations, Meaning of Deficit Finance, Types of Deficit Finance.

UNIT –III (10 Hours)

Public Revenue

Meaning, characteristics and Sources of Public revenue, Effects of Public revenue, Principles of

Public revenue, Types of Public revenue, Impact, Shifting and Incidence. Merits and demerits of

taxation.

Indian Tax System, Broad Outline of Tax Reforms since 1991, Problem of Tax Evasion, Taxation of

Income, Wealth and Property, Agricultural Taxation, Tax administration, Non-Tax Revenue of

Centre and States.

UNIT- IV (10 Hours)

Fiscal policy

Meaning and concept of Fiscal Policy: Fiscal Policy for fighting inflation and stagnation

Deficit Financing, Fiscal Responsibility Bill

Federal Finance, Recommendations of the 11th & 12th Finance Commissions

Problem of Centre – State Financial Relations

Budget Procedures and budgetary control

Classification of the Budget, Trends in revenue and expenditure of the Union and States

Deficit concepts – Revenue, Budgetary, Primary and Fiscal

TEXT BOOKS:

T1.B.P.Tyagi,Public Finance, 3rd

edition, Jai Prakash Nath &Co., 2012

T2. R. Musgrave, The Theory of Public Finance, McGraw Hill

REFERENCE BOOKS:

R1. R. Musgrave and P.B. Musgrave, Public Finance in Theory and Practice, McGraw Hill

R2. J. M. Buchanan, Public Finance

R3. Due and Friedlander, Public Finance

R4. Rosen, Harvey S., and Ted Gayer (2010), Public Finance, 9th edition, New York,

N.Y.:McGraw-Hill/Irwin

R5. Stiglitz, Joseph E. (2000), Economics of the Public Sector, 3rd edition, New York: W.W.

Norton & Company Inc.

R6. Boadway, Robin W., and David E. Wildasin (1984), Public Sector Economics, 2nd

edition, Toronto: Little, Brown and Company.

Course Learning Outcomes (CLO): On completion of this course, the students will able

to:


Taxonomy Level

CLO1 Remember and understand the Fundamental Principle of

Public Finance together with the functioning of modern

Public Finance and analyze the causes of market failure and

corrective measures adopted by the Government

1,2,4

Remembering

Understanding ,

Analyze

CLO2 Understand the theoretical basis of public expenditure and

apply the changes in its nature and composition,

Understand the concept of deficit financing and analyze the

growth of Public Debt in India.

2, 3, 4

Understanding,

Applying, Analyzing

CLO3 Understand the conceptual aspect of public revenue and

analyze the Indian Tax reforms, taxation policy and

redistribution of income.

2, 4

Understanding,

Analyzing

CLO4 Understand the fiscal policy measures and evaluate the

dynamics of federal finance and Centre-State financial

relations.

2, 5

Understanding,

Evaluating


Course

Learning

Outcomes

Program Learning

Outcomes (PLOs)

Program Specific

Outcomes(PSOs) P

LO

1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 H L L L

CLO2 H M M

CLO3 H L M L

CLO4 H M M


Principles Practices of Banking

BCM4008

L T P C

3 1 0 4

(40 Hours)


1. To acquaint students with the rationale for banking law.

2. To give them an understanding of key statutory provisions and case law.

3. To provide practical understanding of banking law and policy.


1. Remember and understand Practices and Precautions regarding opening and conduction of

bank accounts and various types of relationships between a banker and customer.

2. Understand and apply knowledge of Negotiable Instruments and its uses.

3. Analysis of Banker‘s role for payment methods in case of International trade.

4. Apply and do analysis of Banker‘s secured and unsecured loans and advances.

UNIT-I (8 Hours)

The Ordinary, practice of bankers with regard to the opening and conduct of banking accounts,

closing of accounts.Banker and customer – General and special relations.

UNIT –II (10 Hours)

Law relating to cheques, bill of exchange and other negotiable instruments. Discounting of Bill

of Exchange, the practice relating to cheques bills of exchange and other negotiable instruments.

UNIT –III (12 Hours)

Banker‘s credit, advance and overdrafts, Traveller cheque, letter of credit, confirmed bankers

credit, unconfirmed bankers credit, acceptance credits and documentary credit.

UNIT –IV (10 Hours)

Revolving credit, banker‘s advance against marketable securities, goods & produce, debentures

and life insurance policies.Unsecured advances – guarantees, precautions/ duties of Banker.

TEXT BOOK:

T1.Ghosh, Bimal – Introduction to Principles, Practice and Law of Banking

REFERENCE BOOKS:

R1. Sheldom – Practice of Banking

R2. Tannan – Law & Practice of Indian Banking

R3. Guru Datt – Trends in Indian Banking


be able to:


Taxonomy Level

CLO1 Remember and understand Practices and Precautions

regarding opening and conduction of bank accounts and

various types of relationships between a banker and

customer.

1,2 Remembering,

Understanding

CLO2 Understand and apply knowledge of Negotiable

Instruments and its uses.

2,3

Understanding

Applying,

CLO3 Analysis of Banker‘s role for payment methods in case of

International trade.

3, 4

Applying ,Analyzing

CLO4 Apply and do analysis of Banker‘s secured and unsecured

loans and advances.

3, 4

Applying

,Analyzing


Course

Learning

Outcomes

Program Learning

Outcomes (PLOs)

Program Specific

Outcomes(PSOs) P

LO

1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 M H L M

CLO2 H M L M H H

CLO3 M M L M H

CLO4 H L H M

Accounts for Decision Making

BCM4004

L T P C

3 1 0 4

(40 Hours)


1. To provide a basis for further accounting studies, yet meet the needs of students from

other areas of business studies; to introduce students to basic accounting concepts and

selected accounting practices;

2. To introduce the role and processes involved in, planning and decision making within

the business environment.


1. Understand the different types of cost, estimation of cost sheet and analyze various

management cost related decisions.

2. Understandthe cost and profit analysis technique, analyzing the implication of

contribution and break-even analysis and its estimation technique used in business

and accounting decision making.

3. Analyze standard costing and budgetary costing techniques, understanding of their

implication and estimation of their control mechanism.

4. Understand problem solving techniques and analyze their outcomes used in various

business decision making.

UNIT- I (8 Hours)

Introduction: Accounting for Management, Role of Cost in decision making, Difference between

cost accounting and management accounting, Management Accounting and Cost Accounting as

internal control tools, types of cost, cost concepts, full costing, overhead allocations, preparation

of cost sheet.

UNIT- II (10 Hours)

Marginal Costing: Cost, Volume, Profit analysis, P/V ratio, analysis and implications, Concept

and uses of contribution, Breakeven point and its analysis for the various types of decision-

making like single product pricing, multi product pricing, replacement, sales etc. Differential

Costing and incremental costing;: concept, uses and applications, Method of calculation of these

cost and its role in management decision making like sales, replacement, buying etc.


Budgeting: Concept of Budget; Budgeting and Budgetary Control, Types of Budget, Static and

Flexible Budgeting, Preparation of Cash Budget, Sales Budget, Production Budget, Materials

Budget, Capital Expenditure Budget and Master Budget, Advantages and Limitations of

Budgetary Control.

Standard Costing: Concept of standard costs, establishing various cost standards, calculation of

Material Variance, Labour Variance, and Overhead Variance, and its applications and

implications.

UNIT- IV (10 Hours)

Responsibility Accounting: Concept and various approached to responsibility accounting,

concept of investment center, cost center, profit center and responsibility center and its

managerial implications, Transfer Pricing – Multinational transfer pricing, market based transfer

pricing, cost-based transfer pricing, Cost of Quality and Time

Concepts for Decision Making: Concept, distinctive features of Activity Based Costing, Cost

Drivers, Cost of Activities, Cost object such as product, service, customer. Cost Management:

concept, strategies and applications.

Value Chain Analysis, Target Costing, Life Cycle Costing

TEXT BOOK:

T1. Horngren et al- Introduction to Management Accounting (Pearson, 12th edition), 2002

REFERENCE BOOKS:

R1. Khan and Jain- Management Accounting (Tata McGraw-Hill, 2000) 3rd ed.

R2. Pandey I M- Management Accounting (Vikas, 3rd edition), 2004.

R3. Bhattacharyya S K and Dearden J- Accounting for Management (Vikas), 1987, 8th ed.

R4. Sahaf M A- Management Accounting: Principles and Practice (Vikas), 2000.

Course Learning Outcomes (CLO) :On completion of this course, the students will

be able to:


Taxonomy Level

CLO1 Understand the different types of cost, estimation of cost

sheet and analyse various management cost related

decisions.

2, 4, 5

Understanding,

Analyzing,

Evaluating

CLO2 Understand the cost and profit analysis technique,

analyzing the implication of contribution and break-even

analysis and its estimation technique used in business and

accounting decision making

2, 4, 5

Understanding,

Analyzing,

Evaluating

CLO3 Analyze standard costing and budgetary costing

techniques, understanding of their implication and

estimation of their control mechanism.

2, 4, 5

Understanding,

Analyzing,

Evaluating

CLO4 Understand problem solving techniques and the Analyze

their outcomes used in various business decision

making.

2, 4

Understanding,

Analyzing


Course

Learning

Outcomes

Program Learning

Outcomes (PLOs)

Program Specific

Outcomes(PSOs)

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 H H L

CLO2 H H M L M

CLO3 H H L L L M L M

CLO4 H L H L L


Indirect Taxes

BCM4005

L T P C

3 1 0 4

(40 Hours)


1. Introduce the basic concept of Indirect Taxes.

2. Develop an idea about Central GST, State GST, Union TerritoryGSTand Custom among the

students.

3. Determine the concept of assessment of GST and Custom Duty.


1. Understand the basic concept of Indirect Taxes.

2. Develop an idea about procedure of registration, Composition scheme, Levy and collection of

Tax (under CGST, SGST, IGST, and UGST), Concept of Input tax credit, Reverse Charge

Mechanism under GST, Credit and Debit notes.

3. Determine the concept of assessment of Demands and recovery, Appeals and revisions,

offences and penalties and the procedure of filling of Returns, Payment of Tax, refunds and

assessment, Audit under GST.

4. Understand and analyze the role of customs duty in international trade. Evaluate the

procedure, valuation and computation of customs duty.

UNIT- I (10 Hours)

Introduction of Indirect Taxes with special reference to GST Act 2017 :

Concept of Tax, difference between Direct and Indirect taxes, Features, objectives, merits

and limitation of indirect taxes-Excise Duty, Custom Duty, Service Tax, VAT,& CST.

Concept of GST in India. Classifications, Natures, Features, Objectives, Merits & Demerits of

GST.

Indirect Taxes reform in India since 1991.

UNIT- II (10 Hours)

Overview of Goods and Service:

Registration under GST, Composition scheme.

GST Acts and Schedules and rates, Levy and collection of Tax (under CGST, SGST, IGST,

UGST).

Time and value of supply, Valuation rule.

Input tax credit, Reverse Charge Mechanism under GST.


Valuation and Payment of Goods and Service Tax:

Tax Invoice, Credit and Debit notes, Accounts and Records, Returns, Payment of Tax, refunds

and assessment, Audit under GST, Demands and recovery, Appeals and revisions , offences and

penalties.

UNIT- IV (10Hours)

Customs Duty:

Features, importance, demerits of customs duty, Role of customs duty in international trade,

Types of customs duty and valuation for customs duty, computation of customs duty.

TEXT BOOK:

T1. V.S. Datey, GST: Law and Practice, Taxmann Publication, New Delhi.

REFERENCE BOOKS:

R1. Dr. H.C. Mehrotra, Prof. V.C. Agarwal, Indirect Taxes, ,SahityaBawan Publications

R2. Mohd. Rafi (CA), with a Foreword by G.N.Venkataraman, INDIRECT TAXES (GST

Act, Customs)

R3. Dr. Sanjeev Kumar: Systematic Approach to GST, Bharat Law House Pvt. Ltd

R4. Jois, P.V. Jois: GST and Customs and Administrative Justice the Dynamics of Indirect

Taxation, Oxford University Press.

R5. Bharat‘s: GST Act, Bharat Law House Pvt. Ltd.

http://jainbookagency.com/newdetails.aspx?id=136290

http://jainbookagency.com/newdetails.aspx?id=136290

Course LearningOutcomes (CLO): On completion of this course, the student will be able

to:


Level

CLO1 Remember and understand the basic concept of

Indirect Taxes.

1,2

Remembering,

Understanding

CLO2 Develop an idea about procedure of registration,

Composition scheme, Levy and collection of Tax

(under CGST, SGST, IGST, UGST), Concept of Input

tax credit, Reverse Charge Mechanism under GST,

Credit and Debit notes.

2,4,5

Understanding,

Analyzing,

Evaluating

CLO3 Determine the concept of assessment of Demands and

recovery, Appeals and revisions, offences and

penalties and the procedure of filling of Returns,

Payment of Tax, refunds and assessment, Audit under

GST.

2,4

Understanding,

Analyzing

CLO4 Understand and analyze the role of customs duty in

international trade. Evaluate the procedure, valuation

and computation of customs duty.

2,4,5

Understanding,

Analyzing,

Evaluating

Mapping of CLOs with PLOS and PSOs:

Course

Learning

Outcomes

(CLO):

Programme Learning Outcomes (PLOs) Programme

Specific

Outcomes

(PSOs)

PL

O 1

PL

O 2

PL

O 3

PL

O 4

PL

O 5

PL

O 6

PL

O 7

PL

O 8

PL

O 9

PL

O 1

0

PL

O 1

1

PL

O 1

2

PS

O 1

PS

O 2

PS

O 3

CLO 1 H H L M L L M

CLO 2 H M L M

CLO 3 H H L L M

CLO 4 H H L M L L M

H: High, M: Medium, L:Low

BUSINESS LAW

BMG 4013

L T P C

3 1 0 4

(40 Hours)


1. To understand the basic concept of business legislations

2. To analyze the different legal issues of business and to know the legal remedies to solve the

problem.

3. To encourage and develop legal thinking for smooth establishment of business concern.

4. To understand the problems of consumers and to get knowledge to solve the issues related

with the particular product.


1. Understand and apply the concepts of Indian Contract Act in business dealings.

2. Understand the rule of partnership as per the Partnership Act, analyze the problems of

partnership firm and evaluate the method for registration of a partnership firm.

3. Understand the need of sale of goods act, apply its laws for conduction of smooth business

and analyze the legal issues to solve disputes.

4. Understand the basic principles of laws related with the IT sector and analyze the issues for

dispute solving machinery.

UNIT - I (12 Hours)

Indian Contract Act, 1872 (Fundamental Knowledge): Overview: Essentials of Valid

Contract- Offer and acceptance, consideration, contractual capacity, free consent, legality of

objects, Discharge of Contract, Remedies for Breach of Contract;

Contracts of Indemnity, Guarantee, Bailment, Pledge and Agency.


Sale of Goods Act 1930: Contract of sale, meaning and difference between sale and agreement

to sell, Conditions and Warranties, Performance of contract of sale, difference between sale and

gift, Unpaid seller – meaning and rights of an unpaid seller against the goods and the buyer,

Rights of Buyer.

The Law of Partnership- Meaning and essential elements of Partnership,Partnership

Deed.

The Limited Liability Partnership Act, 2008 - Statement of Objects and Reasons,

Salient Features of LLP Act


The Negotiable Instruments Act 1881 – Meaning and Characteristics of Negotiable

Instruments, Presumptions, Types of Negotiable Instruments, Promissory Notes, Bills of

Exchange, Acceptance, Cheque, Crossing of a cheque, Bouncing or dishonor of cheques.


Information Technology Act, 2000- Definitions, Digital signature, Electronic

governance, Attribution, acknowledgement and dispatch of electronic records,

Regulation of certifying authorities, Digital signatures certificates, Penalties and

adjudication, Appellate Tribunal, Offences. Cyber offence and its remedies.

TEXT BOOKS:

T1. Kuchhal, M. C., (2006), ―Business Law‖, Vikas Publishing House, New Delhi.

T2. Singh, Avtar, ―Business Law‖, Eastern Book Co. Lucknow, 9th Edition , Delhi.

REFERENCE BOOKS:

R1. Pathak, Akhileshwar, (2009), ―Legal Aspects of Business‖, 4th Edition, McGraw Hill

Education.

R2. PC Tulsian, ―Business Law‖, Tata McGraw Hill-2nd Edition

R3. Gulshan SS, Kapoor GK, ―Business Law Including Company Law‖, New Age International

Publication, 15 Edition.

R4. Bagrial, Ashok, (2008), ―Company Law‖, Vikas Publishing House.

R5. Kapoor, N. D., (2006), ―Elements of Mercantile Law‖, Sultan Chand & Sons, New Delhi.

R6. A.Ramaiyya, ―Guide to the Companies‖ Act, 16th edition, Lexis NexisButterworths


be able to:


Taxonomy Level

CLO1 Understand and apply the concepts of Indian Contract Act in

business dealings.

2,3

Understanding

Applying

CLO2 Understand the rule of partnership as per the Partnership Act,

analyze the problems of partnership firm and evaluate the

method for registration of a partnership firm.

2,4,5

Understanding

Analyzing

Evaluating

CLO3 Understand the need of sale of goods act, apply its laws for

conduction of smooth business and analyze the legal issues to

solve disputes.

2,3,4

Understanding,

Applying,

Analyzing

CLO4 Understand the basic principles of laws related with the IT

sector and analyze the issues for dispute solving machinery.

2,5

Understanding

Analyzing


Course

Learning

Outcomes

Program Learning

Outcomes (PLOs)

Program Specific

Outcomes(PSOs)

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 H M H M H L

CLO2 H M M H M

CLO3 H M H L L L M M

CLO4 H M H H L H M M


Special Assignment: Study of Company Balance Sheet

BCM4501


1. To develop and utilize analytical thinking skills necessary for balance sheet analysis.

2. To provide a comprehensive understanding of the current practices for analyzing

company‘s balance sheet.

3. To identify what constitutes a business transaction and recognize common balance sheet

account titles used in business.

4. To apply transaction analysis to simple business transactions in terms of the accounting

model: Assets = Liabilities + Stockholders ‘ Equity

5. To make open discussion between speaker and the audiences.

6. Inculcating presentation and leadership skills among students.


1. Define and understand the various elements of company‘s financial statements

2. Calculate and compare the financial position of company with the help of financial

statements.

3. Analyze and examine the issues of company with the help of various accounting tools as

ratios.

4. Develop an insight about the business problems and their probable solutions.

The Balance Sheet is used for financial reporting and analysis as part of the suite of financial

statements. Management's analysis of financial statements primarily relates to parts of the

company. Using this approach, management can plan, evaluate, and control operations within the

company. Management obtains any information it wants about the company's operations by

requesting special-purpose reports. It uses this information to make difficult decisions, such as

which employees to lay off and when to expand operations.

Investors, creditors, and regulatory agencies generally focus their analysis of financial statements

on the company as a whole. Since they cannot request special-purpose reports, external users

must rely on the general purpose financial statements that companies publish. These statements

include the balance sheet, an income statement, a statement of stockholders' equity, a statement

of cash flows, and the explanatory notes that accompany the financial statements. Financial

statement analysis consists of applying analytical tools and techniques to financial statements and

other relevant data to obtain useful information. This information reveals significant relationships

between data and trends in those data that assess the company's past performance and current

financial position. The information shows the results or consequences of prior management

decisions. In addition, analysts use the information to make predictions that may have a direct

effect on decisions made by users of financial statements

L T P C 0 0 2 1

Guidelines:

The idea behind the Special assignment is to familiarize students more extensively with

the methodology and importance of the balance sheet analysis and also to forecast about the

company‘s financial position and soundness with results of the study that . The students will have

assigned balance sheet of different companies and it will be discussed, analyzed, questions can be

raised and debates can be conducted.


be able to:


Taxonomy Level

CLO1 Define and understand the various elements of company‘s

financial statements.

1, 2 Remembering,

Understanding

CLO2 Calculate and compare the financial position of company

with the help of financial statements. 3, 4

Applying,

Analyzing

CLO3 Analyze and examine the issues of company with the help

of various accounting tools as ratios.

4, 5

Analyzing,

Evaluating

CLO4 Develop an insight about the business problems and their

probable solutions. 6

Creating


Course

Learning

Outcomes

Program Learning

Outcomes (PLOs)

Program Specific

Outcomes(PSOs)

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1

H

L

H

M

L

CLO2 H H H H

H M

L

CLO3

H H

H

H

H

M

L

CLO4 H

H H

H M

L


Advertisement and Marketing Communications

BCM 4009

L T P C

3 0 0 3

(40 Hours)


1. To provide an in-depth understanding of integrated marketing communication concepts

2. To explore and evaluate an organization‘s marketing and promotional situation in order to

develop an effective communication strategies

3. To understand the industry and the players

4. To enable students to develop a promotional plan adapted to a specific organization.


1. Remember and understand the role of marketing communications within the context of

marketing strategies and would be able to analyze different tools of Promotion Mix.

2. Apply and analyze theories to the development of marketing communications.

3. Analyze and evaluate traditional marketing communication strategies vis-à-vis modern

communication. Articulate specialized knowledge in both oral and written contexts

reflective of target audience.

4. Apply and analyze the stages involved in developing effective marketing

communications. Evaluate the impact of emerging technologies and globalisation on the

nature of marketing communications inclusive of social and cultural influences.

Unit I: Introduction to Integrated Marketing Communications [10 Hours]

Marketing Process, an Introduction to IMC, The Role of IMC in the Marketing Process,

Organizing for Advertising and Promotion, Role of Ad Agencies and Other Marketing

Communication Organizations

Unit II: Analyzing Communication Process & Consumer Behaviour [10 Hours]

The Communication Process, Source, Message, and Channel Factors, Organizing for Advertising

and Promotion- Perspectives on Consumer Behaviour

Unit III: Creative Strategy [10 Hours]

Establishing Objectives and Budgeting for the Promotional Program, Creative Strategy: Planning

and Development, Implementation and Evaluation, Media Planning and types, Evaluating the

Social, Ethical, and Economic Aspects of Advertising and Promotion

Unit IV: Advertising & Measuring Effectiveness [10 Hours]

Communication model with reference to Advertising, AIDA, Hierarchy of Effects, Innovation

and Adoption, Promotion Tools-Sales Promotion, Direct Marketing, Public Relation, Personal

Selling, Publicity and Corporate Advertising, Measuring the Effectiveness of the Advertising

&Promotional Program.

TEXTBOOK:

T1. Belch and Belch, Advertising and Promotion, 2006 ISBN 9781428804951

REFERENCE BOOKS :

R1. Advertising: Principles and Practice; By William .D. Wells, John Burnett, Sandra

Moriarty. Prentice Hall, 2005 ISBN 9780131465602.

R2. Julian Cummins, Sales Promotion, How to Create, Implement and Integrate Campaigns

That Really Work, Kogan Page Limited, London, 2008 ISBN 9780749450212.

R3.Marketing Communications and Advertising-Himalaya Publishing House


be able to:

CLO

Description

Bloom’s

Taxonomy Level

CLO1 Remember and understand the role of marketing

communications within the context of marketing strategies and

would be able to analyze different tools of Promotion Mix.

1, 2, 4

Remembering,

Understanding,

Analyzing

CLO2 Apply and analyze theories to the development of marketing

communications.

3, 4 Applying,Anal

yzing

CLO3 Analyze and evaluate traditional marketing communication

strategies vis-à-vis modern communication. Articulate

specialized knowledge in both oral and written contexts

reflective of target audience.

4, 5 Analyzing,

Evaluating

CLO4 Apply and analyze the stages involved in developing effective

marketing communications. Evaluate the impact of emerging

technologies and globalization on the nature of marketing

communications inclusive of social and cultural influences.

4, 5

Analyzing,

Evaluating


Course

Learning

Outcomes

Program Learning

Outcomes (PLOs)

Program Specific

Outcomes(PSOs) P

LO

1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 M

L

M

M

CLO2

L

H

M

CLO3 H M L

L M

CLO4 M H H


SOFT SKILLS

BSS4501

L T P C

0 0 2 1


1. To make students understand the relevance of soft skills.

2. To help students develop their verbal and non-verbal communication skills.

3. To help students learn and apply personal and professional skills.

4. To introduce, demonstrate and help students use correct etiquettes in formal and informal

settings.

5. To train the students to be suitable for employment.


1. Discuss the Importance of Soft Skills Examine the skills required to be updated. Compare the

behavior and attitude of the students.

2. Explain the Verbal Comprehension & listening skills. Illustrate the role and importance of

Verbal Comprehension, listening skills, HAM/JAM, public speaking , body language, Examine

the importance of listening skills, HAM/JAM, public speaking , body language. Evaluate on the

basis Question & answers based on read out passage. Compare the improvement in listening

skills, body language.

3. Describe the importance of email writing, application writing, role play Demonstrate the

format of email and application. Evaluate through practice of writing applications, emails

and evaluate role plays through practice. Compare the actual knowledge from previous

knowledge of the students.

4. Explain grooming & etiquette. Experiment business etiquette, meeting Etiquette, social

etiquette. Debate, Conclude and Compare Do‘s &Don‘t of business etiquette. Construct

their own opinion about the grooming & etiquette.

5. Explain professional skills, leadership & teamwork, GD Skills & Presentation skills.

Demonstrate the importance of leadership and teamwork, GD Skills & presentation skills,

Evaluate qualities of a good leader, qualities of a good team player, difference between

leader & a manager Debate, Conclude and Compare Importance, purpose, types, do‘s & don‘ts ,

difference between GD & Debate. Construct the tips for making effective presentation

UNIT 1: Icebreaking [01]

Introduction to soft skills, expectations from the course: Importance of soft skills, expectations from

the course, skills that need to be updated.

UNIT 2: Verbal Communication Skills [06]

Verbal Comprehension and Listening: Question and answers based on the read out passage,

importance of listening in comprehending, tips to improve listening skills

HAM/JAM: Tips to speak on HAM/JAM, practice of HAM/JAM

Public Speaking and Body Language: Do‘s and Don‘ts of public speaking, role of body language in

public speaking

UNIT 3: Non Verbal Skills [07]

Application & E-mail writing: Email format, application format, e-mail etiquette and practice of

writing applications and emails.

Written Comprehension: Question and answers based on written passage, tips of answering

questions from written comprehension practice.

Role plays on various situations: Role play practice.

UNIT 4: Personal Skills [01]

Grooming & Etiquette (Business etiquette, social etiquette): Dos & Don‘ts of business etiquette,

meeting etiquette and social etiquette

UNIT 5: Professional Skills [09]

Positive Attitude & Confidence: Importance of positive attitude in a person‘s life. How to have a

positive attitude?

Leadership & Team work: Importance of leadership & team work in personal & professional life.

Qualities of a good team player.Difference between a leader & a manager.

GD Skills: What is a GD? Purpose of a GD, what is observed in a GD, how to initiate in a GD,

types of GD, do‘s and don‘t of a GD.GD Practice: GD practice

Presentation skills: Tips on how to make an effective PPT

TEXT BOOKS:

T1. The Ace of Soft Skills- G Ramesh, Mhadevan Ramesh-2013 Edition

T2. Communication Skills for Engineers & Scientists- Sangeeta Sharma, Binod Mishra-2013

Edition

REFERENCE BOOKS:

R1. Personality Development by Rajiv Mishra-2014 Edition

Course Learning Objective (CLO):On completion of this course the students will be able to:

CLO

Description

Bloom’s

Taxonomy Level

CLO1 Discuss the Importance of Soft Skills Examine the skills required to

be updated. Compare the behavior and attitude of the students

2,4,6

Understanding,

Analyzing,

Creating.

CLO2 Explain the Verbal Comprehension & listening skills. Illustrate the

role and importance of Verbal Comprehension, listening skills,

HAM/JAM, public speaking , body language, Examine the

importance of listening skills, HAM/JAM, public speaking , body

language. Evaluate on the basis Question & answers based on read

out passage. Compare the improvement in listening skills, body

language.

2, 3, 4, 6

Understanding,

Applying

Analyzing,

Creating.

CLO3 Describe the importance of email writing, application writing, role

play Demonstrate the format of email and application. Evaluate

through practice of writing applications, emails and evaluate role

plays through practice. Compare the actual knowledge from previous

knowledge of the students.

2, 3, 6

Understanding,

Applying,

Creating

CLO4 Explain grooming & etiquette. Experiment business etiquette,

meeting Etiquette, social etiquette. Debate, Conclude and Compare

Do‘s & Don‘t of business etiquette. Construct their own opinion

about the grooming & etiquette.

2,4,5, 6

Understanding,

Analyzing,

Evaluating,

Creating

CLO5 Explain professional skills, leadership & teamwork, GD Skills &

Presentation skills. Demonstrate the importance of leadership and

teamwork, GD Skills & presentation skills, Evaluate qualities of a

good leader, qualities of a good team player, difference between

leader & a manager Debate, Conclude and Compare Importance,

purpose, types, do‘s & don‘ts , difference between GD & Debate.

Construct the tips for making effective presentation

2,3,6

Understanding,

Applying , Creating


Course

Learning

Outcomes

Program Learning

Outcomes (PLOs)

Program Specific

Outcomes(PSOs)

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 H L M

CLO2 H L M

CLO3 H L M

CLO4 H L M


E Commerce

BMG400 L T P C

3 1 0 4

(40 Hours)


1. Gain an understanding of basic concepts, theories, and business models underlying e-

commerce.

2. Apply e-commerce theory and concepts to what e-marketers are doing in "the real world."

3. Improve familiarity with current challenges and issues in e-commerce.

4. Identify advantages and disadvantages of technology choices such as merchant server

software and electronic payment options.

5. Discuss the issues facing businesses that are considering worldwide marketing of their

products and services


1. Remember and understand the processes to be executed for starting a business and the

advantages of using the internet to widen reach and appeal of the organization.

2. Illustrate various disciplines of Commerce, Taxation, Finance, Management and Accounts,

and implement in real life business situations.

3. Organize and analyze the technical and managerial requirements of various e-commerce

activities, as well as the interaction between computing and human being in the global

context.

4. Analyze various technologies and Evaluate complex business problems to solve problems in

various e- commerce activities like sales, payment, marketing, auction, etc.

UNIT- I (10 Hours)

The nature and importance of Entrepreneurs, The Entrepreneurial and Intrapreneurial mindset.

Creating and starting a new venture- Source of new ideas, methods of generating ideas, Creative

problem solving, opportUNITy recognition, product planning and Development process. Legal

issues for the Entrepreneur.

UNIT- II (10 Hours)

Electronic Commerce- Architectural Framework and network infrastructure.- Local Area Networks,

Ethernet, Wide Area Networks, Internet, TCP/IP, Domain Name System, Internet Industry

Structure.

UNIT- III (8 Hours)

Electronic Commerce- Information Distribution and Messaging- File Transfer Protocol, Electronic

Mail, World Wide Web Server, HTTP. Electronic Commerce and Securing the Business on

Internet- Security policies, procedures and practices. Electronic Commerce Payment Systems.

UNIT IV (12 Hours)

Electronic Commerce & Influence on Marketing- Product, physical distribution, price, promotion

marketing communication, common eMarketing Tools. Internet Advertising-models, Banner

advertising, sponsoring content, screensavers and push broadcasting, corporate website, Interstitials,

Superstitials, Weakness in internet advertising. Mobile Commerce- Introduction, Framework and

Models.

TEXT BOOKS:

T1. Entreperneurship- Hirsh, Peters & Shepherd- PHI 6TH

Edition

T2. Bharat Bhaskar- Electronic Commerce- Framework, Technologies & Applications-

McGraw Hill, 6th

Edition

REFERENCE BOOKS:

R1. Peter Cunningham, Friedrich Fröschl, Electronic Business Revolution, Springer.

R2. Dayle M. Smith, The E-business Book, Bloomberg Press.

R3. Bharat Bhaskar- Electronic Commerce- Framework, Technologies & Applications-

McGraw Hill, 6th Edition

R4. Daniel Amor , The E-Business Revolution, Hewlett-Packard Professional Book

R5. F. Gerard Adams, TheE-Business Revolution & The New Economy: Published by

South-Western Educational Pub, 2004

http://www.amazon.com/Peter-Cunningham/e/B001K6IQ54/ref%3Dntt_athr_dp_pel_1



http://www.abebooks.com/servlet/SearchResults?an=F.%2BGerard%2BAdams&cm_sp=det-_-bdp-_-author


able to:


Taxonomy

Level

CLO1 Remember and understand the processes to be executed for

starting a business and the advantages of using the internet to

widen reach and appeal of the organization.

1,2

Remembering

Understanding

CLO2 Illustrate various disciplines of Commerce, Taxation, Finance,

Management and Accounts, and implement in real life business

situations.

2

Understanding

CLO3 Organize and Analyze the technical and managerial

requirements of various e-commerce activities, as well as the

interaction between computing and human being in the global

context.

3,4

Applying,

Analyzing

CLO4 Analyze various technologies and Evaluatecomplex business

problems to solve problems in various e- commerce activities

like sales, payment, marketing, auction, etc.

4,5

Analyzing,

Evaluating


Course

Learning

Outcomes

Program Learning

Outcomes (PLOs)

Program Specific

Outcomes(PSOs) P

LO

1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 H H L

CLO2 H H L M

CLO3 H H M L L L M

CLO4 H H L M


APTITUDE REASONING and ONLINE TEST

BAP 4501 L T P C

0 0 2 1


1. To enable the students to refine their mathematical, logical and analytical skills.

2. To enhance their employability skills.

3. To prepare the students for competition.

4. To give them practice sessions to increase their speed and confidence.


1. Identify their weakness for various competitive exams their quantitative and reasoning skills.

2. Examine their employability skills

3. Develop their Competitive skill.

4. Improve their quantitative and reasoning skills.

UNIT 1

LOGICAL REASONING 1 (3 hours)

Cube, Cuboid, Dice and Figure Problem, Venn diagram, Syllogism, Set Theory

UNIT 2

LOGICAL REASONING 2 (3 hours)

Puzzle Test, Matrix, Sitting Arrangement, Statement, Binary Logic

UNIT 3

QUANTITATIVE APTITUDE 1 (6 hours)

Mixture and Allegation, Ratio and Proportion, Problems on Ages, Time Speed and Distance,

Problems on Boats and Trains, Geometry

UNIT 4


Trigonometry, mensuration, algebra and linear and quadratic equations, simple and compound

interest

UNIT 5


Permutation and Combination, Probability, Data Interpretation

REFERENCE BOOKS:

R.S. Agarwal ―Quantitative aptitude‖

R.S. Agarwal ―A modern approach to logical reasoning‖


able to:


Taxonomy

Level

CLO1 Identify their weakness for various competitive exams their

quantitative and reasoning skills.

3 Applying

CLO2 Examine their employability skills 4 Analyzing

CLO3 Develop their Competitive skills 6 Creating

CLO4 Improve their quantitative and reasoning skills. 6Creating


Course

Learning

Outcomes

Program Learning

Outcomes (PLOs)

Program Specific

Outcomes(PSOs)

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 H M L H M H H

CLO2 H M L H M H H

CLO3 H M L H M H H

CLO4 H M L H M H H


B.Com V Semester

CORPORATE LAW

BCM 5005 L T P C

3 1 0 4 (40 hours)


1. To state the meaning, kinds of corporation, promoters and their liabilities and the mode of

consequences of incorporation.

2. To understand the memorandum of association and articles of association of a company

3. To explain prospectus of company and shares of company.

4. To examine the functioning of company and directors of company


1. Describe and understand the basics of Company law as well as explain diversified

dimensions and concept of companies along with their historical development through

different timeline and the distinction between Private Company and Public company.

2. Understand the incorporation of company, analyze the different concept of company law

and evaluate the rights and duties of promoter and their role in company. Identify actual

application of corporate principles in board meeting.

3. Understand the various types and issues of share capital. Analyze the effect of prospectus in

the functioning of company and determine the liability of person who made any false

statement in the prospectus or gives his/ her assent in time of issue of such prospectus.

4. Understand and analyze the role, duties and power of director and company secretary.

UNIT- I (8 Hours)

Company and its forms : Definition - Essential characteristics of company ,Kinds of companies,

Difference between Private Company and Public company, Conversion of a Private company into a

Public company - Public company into a Private company.

UNIT- II (12 Hours)

Incorporation and its consequences : Incorporation, Memorandum of Association, Articles of

Association, additional documents required for incorporation, Certificate of incorporation,

Commencement of business. Promoters - Meaning and importance, position, duties and liabilities.

UNIT- III (8 Hours)

Financial Structure of companies: The concept of capital, financing of companies Sources of

capital, classes and types of shares; equity with differential right, issue of shares at par, premium

and discount; bonus issues, rights issues. Share capital alteration, Alteration of share capital;

reduction of paid-up capital, forfeiture and surrender.

UNIT-IV (12 Hours)

Management and Control of companies: Directors - appointment, reappointment of directors,

qualifications, disqualifications, remuneration, vacation or office, retirement, resignation and

removal; loans to directors; their powers and duties, office or place of profit. Role of directors -

Managing and whole - time directors.Company Secretary appointments, reappointment, powers

and duties.

TEXT BOOKS:

T1. Legal Environment of Business: The ICFAI University Press # 52, Negarjuna Hills,

Hyderabad - 500082.

T2. Elements of Company Law - N.D. Kapoor Sultan Chand & Sons Educational

Publishers, New Delhi.

T3. A Manual of Business Laws - Dr. S.N. Maheshwari, Dr. S.K. Maheshwari,

T4. Hima!aya Publishing House - Mumbai/Delhi/Banglore/Nagpur/Hyderabad.

REFERENCES BOOKS:

R1.Company Law - Agrawal Nair, Banerjee, PragatiPrakashan, Meerut - 25001. (5)

R2.Company Law - Dr. Avtar Sing, Estern Book Company, Lucknow

R3.Company Law - Ashok K. Bangrial, Vikas Publishing House Pvt. Ltd., Jangpura,

New Delhi-ll0 014.

R4.A Textbook of Company Law, S. Chand & Company Ram Nagar, New Delhi -110055.


able to:


Taxonomy

CLO1 Describe and understand the basics of Company law as well

as explain diversified dimensions and concept of companies

along with their historical development through different

timeline and the distinction between Private Company and

Public company.

1,2

Remembering,

Understanding

CLO2 Understand the incorporation of company, analyze the

different concept of company law and evaluate the rights and

duties of promoter and their role in company. Identify actual

application of corporate principles in board meeting.

2,4,5

Understanding,

Analyzing,

Evaluating

CLO3 Understand the various types and issues of share capital.

Analyze the effect of prospectus in the functioning of

company and determine the liability of person who made any

false statement in the prospectus or gives his/ her assent in

time of issue of such prospectus.

2. 4,5

Understanding,

Analyzing,

Evaluating

CLO4 Understand and analyze the role, duties and power of director

and company secretary.

2,4

Understanding

, Analyzing,


Course

Program

Learning

Outcomes

(PLOs)

Program Specific

Outcomes(PS

Os)

Learning

Outcomes

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1

H

H

L

M

M L

CLO2 L

M

M L

CLO3 H M L M L

CLO4 H

M

L


International Trade

BCM 500 L T P C

3 1 0 4 (40 hours)


1. To acquaint the students with structure and policy framework of India‘s foreign trade and

investments.

2. To enable students to understand the intricacies of an international business.

3. To give an insight about the foreign exchange market and institutional arrangements by

government and private bodies for promoting trade.


1. Understanding the pattern and structure of India‘s foreign trade. Analyzing the export

product market globally. Examine the trends and development in foreign trade policy of

India.

2. Understanding and making use of Institutional arrangements for foreign trade in India and

globally. Analyzing and Choosing the feasible Infrastructure for export assistance.

3. Examine the Export Procedure and Documentation.Understanding the various INCO

terms.Assess and determine the sources of foreign trade finance.

4. Outline the foreign exchange facilities and analyze the exchange rate mechanism in India.

Estimation of India‘s foreign investment and BOP Account.

UNIT I (8 hours)

India’s Foreign Trade: Pattern and Structure of India‘s foreign trade; India‘s trade in service;

Terms of trade; India on the world trading map; Analysis of thrust export products and markets.

Foreign Trade Policy and Economic Relations: Trends and developments in India‘s foreign trade

policy;

UNIT II (12 hours)

Institutional Arrangements and Infrastructure Support: India and WTO, Export and trading

houses, Import facilities for exports; Export processing/special economic zones (EPZs/SEZs) and

100% EOUs – Policy framework and operational aspect, Export promotion councils, Commodity

boards/export development authorities; other service organizations; Infrastructure Support –

Transportation and warehousing infrastructure, Indian ports and shipping system.

UNIT III (10 hours)

Export procedure and documentation: Trade operations and documentation; Procedure for getting

started in export – import business. Trade contract and INCO terms; Export payment terms; Excise

and customs clearance. Foreign Trade Finance and Insurance: Pre-shipment and post-shipment

finance; Sources and schemes of foreign trade finance.

UNIT IV (10 hours)

Foreign Exchange facilities and Regulations; Foreign exchange facilities and exchange rate

mechanism; Regulatory framework – FEMA and its objectives and provisions; Foreign

Investments: India‘s foreign investment policy and flows: India‘s investments abroad – pattern and

structure. Balance of Payment Account: India‘s Balance of Payment account and adjustment

policies.

TEXT BOOK:

T1. Nayyar Deepak, India‘s Export Performance 1970-85, Underlying Factors and Constraints,

in Robert E.B. Lucas and Gustav F. Pipanek (ed.), Indian Economy Recent Development and

Future Prospects, New Delhi, 1988.

REFERENCES BOOKS:

R1. Ministry of Commerce, Export Import Policy, Government of India, New Delhi.

R2. Ministry of Commerce, Handbook of Procedures, Vols. I and II, Government of India,

NewDelhi.

R3.Customs and Excise Laws, Various issues.

R4.Nayyar Deepak, Foreign Trade Sector, Planning and Industrialisation in India, in Terance

J. Byres (ed.), The State Development Planning and Liberalisation in India, Delhi, 1997.

R5.Nayyar Deepak, India‘s Exports and Export Policies in 1960 , Cambridge University, Press.

R6.. Meier G.M., Trade Policy and Development, in Scott Maurice and Deepak Lal (ed.),

Public Policy and Economic Development– Essays in Honour of lan Little, Oxford 1990.

Course Learning Outcomes (CLO) :On completion of this course, the students will be able to:

CLO1 DESCRIPTION Bloom’s Taxonomy

Level

CLO1 Understanding the pattern and structure of India‘s foreign trade. Analyzing the export product market globally.Examine the trends and development inforeign trade policy of India.

2,3,4

Understanding,

Applying,

Analyzing

CLO2 Understanding and making use of Institutional arrangements for foreign trade in India and globally. Analyzing and Choosing the feasible Infrastructure for export assistance.

2,3,4,5 Understanding

Applying,

Analyzing,

Evaluating

CLO3 Examinethe Export Procedure and Documentation.Understandingthe various INCO terms.Assessand determine the sources of foreign trade finance.

4,5

Analyzing

Evaluating

CLO4 Outlinethe foreign exchange facilities and exchange ratemechanism in India. Estimationof India‘s foreign investment and BOP Account.

2,5,6

Understanding,

Evaluating,

Creating


Course

Learning

Outcomes

Program Learning

Outcomes (PLOs)

Program

Specific

Outcomes

(PSOs)

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 H M H H H L M H

CLO2 H H H H H M H H

CLO3 H M H H M M H

CLO4 H M H H M M H


Financial Statement Analysis

BCM5002 L T P C

3 1 0 4 (40 hours)


1. To interpret and analyze financial statements effectively.

2. To explore in greater depth financial reporting topics introduced in the core course in

financial accounting and also examines additional topics not covered in that course.

3. The viewpoint is that of the user of financial statements. This course is designed primarily

for students who expect to be intensive users of financial statements as part of their

professional responsibilities.


1. Define and describe the conceptual framework of financial reporting and financial

statements.

2. Explain and apply tools and techniques of analysis used in financial statements analysis.

3. Analyze and interpret financial statements of companies using the various tools and

techniques of financial analysis.

4. Formulate and suggest some probable solutions on the basis of financial analysis of

company‘s financial statements.

UNIT –I (10 Hours)

Framework of Financial Statement Analysis

Meaning, Nature, Objectives and Components of financial statement, Relationship between income

statement and Balance Sheet, Concept, objectives, need and Requisition of financial statement

analysis, Different approaches to financial statement analysis: Traditional Approach and Modern

Approach, Traditional Approach Vs. Modern Approach to financial statement analysis, Parties

interested in financial statement analysis, Types of financial statement analysis Tools of financial

statement analysis: Comparative financial statement analysis, Common-size financial statement

analysis, Trend Analysis of financial statement analysis and Drawbacks of financial statement

analysis

UNIT-II (12 Hours)

Accounting Ratios for financial statement analysis

Meaning of Ratios and accounting ratios, Ratio analysis: meaning, steps, importance, uses,

advantages and limitations and Parties interested in Ratio analysis

Classification of Ratios: Short term solvency/ Liquidity Analysis, Long-Term Solvency/ Capital

Structure Analysis, Leverage index, Profitability analysis, Profitability ratios showing rate of return

on investment, Activity analysis/Asset Management Analysis, Stock market related financial ratios ,

Du Pont Analysis and Ratios to be used in determining solvency, performance, managerial

efficiency of an enterprise

UNIT-III (10 Hours)

Fund flow analysis and Cash flow analysis

Fund flow analysis: Meaning and concept of fund and flow of fund, Fund flow statement:

meaning, purpose/importance, limitations and Proforma, Sources and application of funds, Fund

from operations, Difference between fund flow and income analysis, Difference between fund flow

and Balance Sheet and Preparation of fund flow statement

Cash flow analysis: Meaning of cash and difference between cash and fund, Cash flow statement:

meaning, need, importance, uses, advantages and limitations, Difference between: Cash book and

Cash flow statement and Cash flow statement and Fund flow statement; Preparation of Cash flow

statement: Cash flow from operating activities, Cash flow from investing activities, Cash flow from

financing activities and Fundamental differences between cash flow statement as per AS 3 and

Traditional method

UNIT-IV (08 Hours)

Analysis of changes in income

Analysis of changes in income: Concept of income: accounting concept and economic concept,

Measurement of income: transaction approach and balance sheet approach, Analysis of income,

factors responsible for changes in income, concept of revenue, expenses, losses and gain,

Recognition of revenue, Techniques of income analysis

Generally accepted accounting principles, Advantages of Generally accepted accounting principles,

Disadvantages of Generally accepted accounting principles, Inadequacy of Generally accepted

accounting principles, Avoidance of Generally accepted accounting principles and Techniques used

for Avoidance of Generally accepted accounting principles

TEXT BOOK:

T1. Sinha, Gokul; ―Financial Statement Analysis‖, PHI Learning Pvt. Ltd.

REFERENCE BOOK:

R1. Bhattacharyya, Debarshi; ―Financial Statement Analysis‖, Pearson


able to:


Taxonomy Level

CLO1 Define and describe the conceptual framework of

financial reporting and financial statements.

1, 2 Remembering,

Understanding

CLO2 Explain and apply tools and techniques of analysis used

in financial statements analysis.

2, 3 Understanding,

Applying

CLO3 Analyze and interpret financial statements of companies using the various tools and techniquesof financial

analysis.

4, 5 Analyzing,

Evaluating

CLO4 Formulate and Suggest some probable solutions on the basis of financial analysis of company‘s financial

statements.

6 Creating


Course

Learning

Outcomes

Program

Learning

Outcomes

(PLOs)

Program

Specific

Outcomes(PS

Os)

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

P

SO

1

P

SO

2

PS

O3

CLO1

M

M

H

CLO2

H

H

H

CLO3

H

L

M

L

H

L

H

CLO4

H

L M

L H L

H



INCOME TAX

BCM 5003

L T P C

3 1 0 4 (40 hours)

1. To introduce the basic concept of Income Tax.

2. To develop an idea about Salary, house property, Profit and gains of business or profession,

capital gain and income from other source among students.

3. To determine the concept of assessment of individual Tax


1. Remember and understand the concept, need and types of Income Tax and Residential

Status.

2. Describe and Illustrate the concept of various heads of Income Tax.

3. Understand, organize, categories and evaluate various sources of Income on individual and company

level.

4. Examine and propose the concept of assessment of individual Tax.

UNIT- I: (10 Hours)

Income Tax Law an overview, Definition of important terms likes Agricultural Incomes etc.

Concept of Income, Assessee, Previous year, Assessments year, Resident & Tax Liability.

UNIT- II: (10 Hours)

Income under the head Salaries Scope, perquisites their valuation, profits in lieu of Salary,

provident funds and their tax implication & deductions.

Income from House Property, Annual Value, Its Computations and deduction.

UNIT- III: (10Hours)

Profits & Gains from business or profession- scope- basis of charge, deduction,

expenses expressly disallowed, Computation of Income.

Capital Gains, Basis of charge, Long Terms & Short Term Capital assets, Exemptions and

deductions

UNIT- IV: (10 Hours)

Income from other sources- basis of charge, scope, deductions

computation of income aggregation of Income, set-off & carry forward & set-off losses.

TEXT BOOK:

T1. Prasad, Bhagwati: Income Tax Law &Practice ; Wiley Publication, New Delhi.

REFERENCE BOOKS:

R1. Singhanai V.K: Students' Guide to Income Tax; Taxmann, Delhi.

R2. Mehrotra H.C: Income Tax Law &Accounts ;SahityaBhawan, Agra.

R3. DinkerPagare: Income Tax Law and Practice ; Sultan Chand & Sons, New Delhi.

R4. GirishAhuja and Ravi Gupta: Systematic approach to income tax ;SahityaBhawan

Publications, New Delhi.

R5. Chandra Mahesh and Shukla D.C.: Income Tax Law and Practice; Pragati Publications,

New Delhi.


be able to:


Taxonomy Level

CLO1 Remember and understand the concept, need and types of Income

Tax and Residential Status.

1, 2

Remembering

Understanding

CLO2 Describe and Illustrate the concept of various heads of Income Tax. 2,3

Understanding,

Applying

CLO3 Understand, organize categories and evaluate various sources of

Income on individual and company level. 2, 3, 4, 5

Understanding,

Applying,

Analyze,

Evaluating

CLO4 Examine and propose the concept of assessment of individual Tax. 5, 6

Evaluating

Creating


Course

Learning

Outcomes

(CLO):


Specific

Outcomes

(PSOs)

PL

O 1

PL

O 2

PL

O 3

PL

O 4

PL

O 5

PL

O 6

PL

O 7

PL

O 8

PL

O 9

PL

O 1

0

PL

O 1

1

PL

O 1

2

PS

O 1

PS

O 2

PS

O 3

CLO 1 H L L L H H

CLO 2 L M M H M L

CLO 3 H M H H H

CLO4 H L H H

H: High, M: Medium, L: Low

CUSTOMER RELATIONSHIP MANAGEMENT

BMG-5001-MK


1. To develop understanding about customer relationship management concepts and

frameworks, and how these are applied to form relationships with customers and other

internal and external stakeholders.

2. To develop skills to analyze and synthesize information and issues, related to customer

relationship management, from several perspectives like customer satisfaction, loyalty and

service quality dimensions..

3. To disseminate knowledge regarding the concept of e-CRM and e-CRM technologies.

4. To enable the students understand the technological and human issues relating to

implementation of Customer Relationship Management in the organizations.


1. Define and discuss the basic concepts of Customer relationship management.

2. Apply and analyze the various dimension of customer relationship management to formulate

the marketing strategy.

3. Demonstrate the information technology used in application of e- CRM.

4. Evaluate CRM implementation strategies and formulate and assess strategic, operational and

tactical CRM decisions.

UNIT I (9 Hours)

Fundamentals of CRM: CRM Definitions, Emergence of CRM practice:, CRM Fundamental

Theories, Evolution, Purpose of relationship marketing, Significance of CRM, CRM cycle,

Stakeholders in CRM, Stages of relationship and their types , Issues , Approach towards marketing:

A paradigm shift, , Types of CRM, CRM Implementation

UNIT II (9 Hours)

Dimensions of CRM:Customer Satisfaction: Meaning, Definition, Significance of Customer

Satisfaction, Customer Satisfaction Models, Measuring Customer Satisfaction

Customer Loyalty: Concept, Ladder and Principles,

Service Quality: Types, Dimensions & Gaps

UNIT III (11 Hours)

Information Technology Dynamics in CRM: Customer Relationship Management: Technology

Dimensions - E- CRM in Business, Features of e-CRM, Advantages of e-CRM, Technologies of e-

CRM, Voice Portals, Web Phones, Virtual Customer Representative, Customer Relationship

Portals, Call centers, Sales force automation

L T P C

3 1 0 4 (40 hours)

UNIT IV (11 Hours)

Information Technology Implementation in CRM: Functional Components of CRM, Database

Management: Database Construction, Data Warehousing, architecture, Data Mining, Data Mining

tools and techniques, CRM Strategies: Acquisition, Retention & Win Back, CRM Practices in

Indian Business Services, Future scope and challenges in CRM

TEXT BOOK:

T1. RojerJ,Baren,Customer Relationship Management,Special Indian Edition.

T2. Alok Kumar Rai, Customer Relationship Management: Concepts and

Cases (SecondEdition)-PHI Learning

T3. Govinda.K, Bhat, Customer Relation Management, Himalaya

REFERENCE BOOKS :

R1. Customer Relationship Management – Peelen, Ed. Pearson

R2. Sheth J N, Parvatiyar A. and Shainesh G-,Customer relationship management: , Emerging

Concepts, Tools, & Applications, Tata McGraw-Hill Education

R3. CRM, A strategic Imperative in the World of eBusiness – Brown, Stanley

R4. CRM (Emerging Concepts, Tools & Applications) – Sheth, Jagdish N.

R5. Marketing Research – Harper Boyd & Ralph Westfall


be able to:


Taxonomy Level

CLO1 Define and discuss the basic concepts of Customer

relationship management.

1, 2 Remembering,

Understanding

CLO2 Apply and analyze the various dimension of customer

relationship management to formulate the marketing

strategy.

3,4 Applying,

Analyzing

CLO3 Demonstrate the information technology used in application

of e- CRM.

3 Applying

CLO4 Evaluate CRM implementation strategies and formulate and

assess strategic, operational and tactical CRM decisions.

5 Evaluating


Course

Learning

Outcomes

Program Learning

Outcomes (PLOs)

Program

Specific

Outcomes

(PSOs)

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 M L H M

CLO2 M L H M

CLO3 M L H M

CLO4 H L H M


Corporate Tax Planning

BCM5001-AF

L T P C

3 1 0 4

(40 hours)


1. To understand the basic meaning of domestic and foreign companies.

2. To develop the conceptual understanding of tax avoidance and tax evasion, tax planning. 3. To learn how to compute tax planning with reference to managerial decisions.


1. Understand and remember the concept and computation of tax liability of companies.

2. Apply, analyze and evaluate the tax implications in taking business decisions.

3. Analyze and evaluate the impact of taxation on trade off of financial decisions.

4. Evaluate and create independently, undertake corporate tax planning.

UNIT-I (08hours)

INTRODUCTION: Company, Indian Company, domestic Company, foreign Company, industrial

Company. Residential Status of a Company, incidence of tax, receipt of tax, accrual of income.

UNIT-II (10hours) TAXATION OF

COMPANIES: Tax Planning, tax management tax avoidance and tax evasion – Concept, meaning.

Tax Planning vs. tax management, tax avoidance vs. tax evasion. Carry forward and set off of

losses in case of certain company, taxable income and tax liability–how computed. Minimum

Alternate tax, dividend tax.

UNIT-III (12 hours)

TAX PLANNING WITH REFERENCE TO NEW BUSINESS: Location of new business, nature

of business, form of organization, tax planning with reference to managerial decisions, tax planning

with reference to employee‘s remuneration, tax planning with reference to distribution of assets by

companies in liquidation.

UNIT-IV (10 hours)

BUSINESS RESTRUCTURING: Amalgamation, demerger, conversion of sole proprietary

business or firm into company, conversion of company into limited liability partnership.

TEXT BOOK:

T1. K. K. Agarwal, Corporate Tax Planning, 6th ed. Atlantic

REFERENCE BOOKS:

R1. Singhania&Singhania, Corporate Tax Planning & Business Tax Procedures with Case

Studies, 16th ed., Taxmann.

R2. A.N. Shanbhag and SandeepShanbhag: Taxpayer to TaxSaver, Vision Book

R3. Lakhotia and Lakhotia: Corporate Tax Planning, MotilalBanarsidas Publishers Private

Limited.

R4. John E. Karauan, Charles W. Swenson: Strategic Business Tax Planning, 2nd Edition,

Wiley Publications

R5. E. A. Srinivas: Corporate Tax Planning, Tata McGraw-Hill


be able to:


Taxonomy Level

CLO1 Understand and remember the concept and computation of

tax liability of companies 1, 2

Remembering

Understanding

CLO2 Apply, analyze and evaluate the tax implications in taking

business decisions 3,4, 5

Applying

Analyzing

Evaluating

CLO3 Analyze and evaluate the impact of taxation on trade off of

financial decisions

4, 5

Analyzing,

Evaluating

CLO4 Evaluate and create Independently, undertake corporate tax

planning

5, 6

Evaluating,

Creating


Course

Learning

Outcomes

(CLO):


Specific

Outcomes

(PSOs)

PL

O 1

PL

O 2

PL

O 3

PL

O 4

PL

O 5

PL

O 6

PL

O 7

PL

O 8

PL

O 9

PL

O 1

0

PL

O 1

1

PL

O 1

2

PS

O 1

PS

O 2

PS

O 3

CLO 1 H L L L H H

CLO 2 L M M H M

CLO 3 H M H H

CLO4 H L H


Human Resource Development

BMG5002-HR L T P C

3 1 0 4 (40 hours)


1. To identify the current trends and issues in HRD.

2. To develop knowledge and understanding of systems of employment, job related training,

compensation and performance assessment.

3. To exhibit understanding of broader HR issues, concept and principles.

4. To demonstrate the use of appropriate technique use to manage the business challenges.

Course Learning Outcomes (CLO)

1. Analyze human resource systems for employment, , compensation and benefits, training and

development, and performance assessment.

2. Create human resource systems for employment, , compensation and benefits, training and

development, and performance assessment.

3. Implement human resource systems for employment, compensation and benefits, training

and development, and performance assessment.

UNIT-I (10 Hours)

Human Resource Development – Meaning, Concept, Need, Objectives and Goals; Difference

between HRM and HRD. HRD as a System – Recruitment & Selection, Training & Development,

Performance Appraisal, Transfer & Promotion, Career Planning;

UNIT-II (10 Hours)

Planning of HRD System, HRD Philosophy, HRD Sub Systems, HRD Objectives,

HRD Policies, HRD Strategy & Action Plans; Organizing the HRD System

– Forms of HRD Organization.

UNIT-III (10 Hours)

Integrated HRD Design, Tasks of HRD Dept., Attributes Of HRD Manager,

Do‘s & Don‘ts For HRD Manager; Steps Involved In Introducing HRD System

UNIT-IV (10 Hours)

HRD Methods; HRD Processes and Outcomes; HR Out Sourcing; HR Audit;

Current Scenario in HRD – Quality of Work Life, Quality Circles;

HRD Challenges in 21st Century

TEXT BOOKS:

T1. P C Tripathi, Human Resource Development, Sultan Chand & Sons.

T2. Human Resource Development: Today and Tomorrow, By Ronald R. Sims, Information

age Publishing Inc.

T3. T D Tiwari and Ms.AnujaThakkar, New Dimensions On Human Resource Development,

Wisdom Publications

REFERENCE BOOKS:

R1.Human Resource Development, Jon M. Werner and Randy L. DeSimone ,

Publisher: Cengage Learning; 6 edition

R2.Human Resource Development, Sanjeev Kumar Singh, Atlantic Publishers &Dist

Course Learning Outcomes (CLO) On completion of this course, the students will be able to:

CLO Description Bloom’s Taxonomy Level

CLO1 Understand the concept of HRD and recall the roles and

responsibilities of HRD manager.

1,2

Remembering,

Understanding

CLO2 Analyze human resource systems for employment,

compensation and benefits, training and development and

performance assessment.

4

Analyzing

CLO3 Create human resource development strategies and

evaluate the action plan for present and future.

5,6

Evaluating,

Creating

CLO4 Apply and develop the HRD system in an organization. 3,6

Applying,

Creating


Course

Learning

Outcomes

Program

Learning

Outcomes

(PLOs)

Program

Specific

Outcomes(PS

Os)

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 L H L M M M

CLO2 M M M L M M

CLO3 M M M M M H M

CLO4 M L L M M M


MONEY AND BANKING

BCM5001-BI

L T P C

3 1 0 4 (40 hours)


1. To understand the mechanism of banking system of India

2. To understand fundamentals of Money Markets.

3. To understand the basic of Indian financial system at a broader perspective.


1. Understand the concept of finance in the economy along with evaluating the impact of

financial intermediaries.

2. Understand commercial banking along with the analysis of banking structure of India.

3. Analyze the process of credit creation along with understanding the structure of banking

balance sheet.

4. Understand and examine the functioning of money supply in India

UNIT I (10 Hours)

Money:

Functions; Alternative measures to money supply in India –their different components;

Meaning and changing relative importance of each

High powered money -meaning and uses, Sources of changes in high powered money

UNIT II (10 Hours)

Finance:

Role of finance in an economy;

Financial system; Components;

Financial intermediaries; Markets and instruments- and their functions

UNIT III (10 Hours)

Indian Banking System:

Definition of bank;

Commercial Banks –importance and functions;

Structure of Commercial Banking system in India

Regional Rural Banks

Cooperative Banking in India

Development Banks and Other Non-Banking Financial Institutions: Their main features

The Reserve Bank of India: Functions; Main features of monetary policy

UNIT IV (10 Hours)

Process of Credit Creation by Banks- SLR and CRR

Balance sheet of a Bank; Meaning and importance of main liabilities and assets;

Instruments of Monetary and Credit control;

TEXT BOOK:

T1. Khan M.Y: India Financial System - Theory and Practice; Tata McGraw Hill, New Delhi.

REFERENCE BOOKS:

R1. Chandler L.V. and Goldfeld S.M: The Economics of Money and Banking; Harper and Row,

New York.

R2. Gupta S.B: Monetary Planning of India; S.Chand, New Delhi.

R3. Reserve Bank of India: Functions and Working.

R4. Banking Commission: Report(s).

R5. Reserve Bank of India: Bulletins

R6. Reserve Bank of India: Annual Report(s)

R7. Report on Currency and Finance

R8. Sengupta A.K. and Agarwal M.K: Money Market Operations in India; Skylark Publications,

New Delhi.

R9. Vinayakan N: Banking by 2000 A.D ;Kanishka Publishers, Delhi.

R10. Panchmukhi V.R., Raipuria K.M, and Tandon R: Money and Finance in World Economic

Order; Indus Publishing Co, New Delhi.


able to:


Taxonomy Level

CLO1 Understand the concept of finance in the economy along with

evaluating the impact of financial intermediaries.

2,5

Understanding,

Evaluating

CLO2 Understand commercial banking along with the analysis of

banking structure of India.

2, 4

Understanding,

Analyzing

CLO3 Analyze the process of credit creation along with understanding

the structure of banking balance sheet.

3, 4

Applying, Analyzing

CLO4 Understand and examine the functioning of money supply in

India

2, 4

Understanding,

Analyzing


Course

Learning

Outcomes

Program

Learning

Outcomes

(PLOs)

Program Specific

Outcomes(PSOs) P

LO

1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 H H M

CLO2 H M H L

CLO3 M L L H L L L

CLO4 M L H L L


Summer Internship

BCM5501 L T P C

0 0 2 1

An internship is a large part of a student‘s formula for acquire the skill for the job. Students who

have good internship experience can be hired faster and earn more than students who do not. More

and more employers are seeking students who have relevant experience and are familiar with the

work environment. After a student completes an internship, it improves his/her employability

chances, the advantage here is that these students are already familiar with an organization‘s culture

and work style.


1. To provide Student Interns a platform to take up on-the-job Training and develop a network

which will be useful in enhancing their career prospects.

2. To enhance skills

3. To work in a team

4. To get sensitized with rigors of corporate world.


1. Understand and identify the complexities of the business world.

2. Apply and demonstrate the skills needed to be successful in the business world.

3. Analyze and evaluate the business problems and find out it‘s probable solution.

4. Develop, Plan and convert a business idea into reality.

After completion of the summer training, students will be equipped with the following traits:

Personal Growth- The value of an internship often extends beyond career exploration; a

good experience can have a significant impact on your personal growth by developing your

intellectual, interpersonal, and leadership qualities.

Experience and skills and enhance your resume with career-related experience-

Employers‘ number one criteria when interviewing potential candidates for employment is

related work experience.

Improve employment opportunities- The high demand for skilled employees have

convinced employers of the prudence of sponsoring internship programs to identify, test,

groom and recruit candidates.

Gain valuable contacts and references- Networking is an essential part of the job search

process and who better to ask for a reference or contact than someone who knows your work

style and habits. Getting to know people working in the career field you‘re interested in is

easier when you‘re working side-by-side with them.


be able to:

CLO

Description

Bloom’s

Taxonomy

Level

CLO1 Understand and identify the complexities of the business

world.

2, 3

Understanding,

Analyzing

CLO2 Apply and demonstrate the skills needed to be successful in

the business world.

3, 4

Applying.

Analyzing

CLO3 Analyze and evaluate the business problems and find out it‘s

probable solution.

4, 5

Analyzing,

Evaluating

CLO4 Develop, Plan and convert a business idea into reality. 6

Creating


Course

Learni

ng

Outco

mes

Program Learning

Outcomes (PLOs)

Program

Specific

Outcomes

(PSOs)

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1

M

M

M

M

CLO2

H

M

M

M

CLO3

H

L

H

M

L

H

L

L

H

L

CLO4

H

L

H M

L

H L

L

H

L



Corporate Governance and Business Ethics

BMG 5001 L T P C

3 0 0 3 (40 hours)


1. To raise awareness on ethical issues.

2. To inspire socially responsible leadership.

3. To enrich ethical knowledge and societal obligations.

4. To promote principle based corporate governance.

1. Describe and understand the concept of ethics and ethical behavior. 2. Understand and analyze the ability to discern between ethical and unethical conduct.

3. Understand and apply the ethics to different functional areas of business.

4. Understand and analyze the importance of social responsibility for business and society.

5. Apply and evaluate the structure of Corporate Governance for organizational success in

India.

UNIT I (12 Hours)

Concept of ethics. Ethics and globalization.

Business ethics: concept, scope and importance. Codes of conduct in business.

Common unethical practices. Ethical dilemmas.

UNIT II (10 Hours)

Ethics and functional areas: marketing, finance, production and operations, HRM and

Information technology.

Work ethics, professional ethics and human values.

Corporate social responsibility-an overview

UNIT III (8 Hours)

Organizational culture and ethics.

Social audits.

Whistle blowing.

Ethics and business decision-making: determinants and tests.

Environmental ethics.

UNIT IV (10 Hours)

Corporate governance: concept, importance and principles.

Structure and processes of corporate governance.

The Principal-Agent problem.

Corporate governance in India.

TEXT BOOK :

T1. B N Ghosh, Business Ethics and Corporate Governance ,1st ed. TMH

REFERENCES BOOKS:

R1. Mishra and Francis, Business Ethics : An Indian Perspective,1st Edition, TMH2009.

R2. Business ethics and CoporateGovernaence by A. C Fernando, Pearson Education


able to:


Taxonomy Level

CLO1 Describe and understand the concept of ethics and ethical

behavior.

1,2

Remembering,

Understanding

CLO2 Understand and analyze the ability to discern between ethical

and unethical conduct. 2, 4

Understanding,

Analyzing

CLO3 Understand and apply the ethics to different functional areas

of business.

2, 3

Understanding,

Applying

CLO4 Understand and analyze the importance of social

responsibility for business and society.

2, 4

Understanding,

Analyzing

CLO5 Apply and evaluate the structure of Corporate Governance

for organizational success in India. 3,5

Applying

Evaluating

Mapping of CLOs with PLOs&PSOs

Course

Learning

Outcomes

Program Learning

Outcomes (PLOs)

Program

Specific

Outcomes

(PSOs)

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 M M M M H H M M M H M

CLO2 M M M M H H M M M H M

CLO3 H H M M M H M M M H L

CLO4 M M M M H H H M M H L

CLO5 M M M M H M M M M H M


Business Research Methods BMG 5013

L T P C

3 0 0 3 (40 hours)


1. To provide a basic overview of research,its framework and applications in the field of

business.

2. To understand how qualitative data can be analysed with the help of various qualitative

research tools.

3. Determine various ways to analyse the data and how scales can be used for that purpose.

4. To understand about various types of probability and how to write a report.


1. Understand how research activities can be used to address business decisions.

2. Distinguish and categorize between various types of Qualitative research tools.

3. Determine what needs to be measured to address a hypothesis and construct a basic assessment of

scale reliability and validity.

4. Discuss the types of Non-probability and Probability sampling and research report.

UNIT I (10 Hours)

Introduction to Business Research,Definitions, Nature, Scope, Concept andSignificance. Research

Process, Research Design.

UNIT II (10 Hours)

Exploratory Research: Focus Group, Projective Techniques, Depth Interview,Observation, Case

Study Method, Secondary Data Collection and Analysis.

UNIT III (10 Hours)

Problem Discovery- Problem Definition, Hypothesis Formulation, Causal Research, Experimental

Designs, Questionnaire Construction, Measurement, Basic Scales,Validity Analysis, Reliability

Analysis.

UNIT IV (10 Hours)

Sampling, Field work, Non-sampling Error: how to overcome them, DataPreparation and

Preliminary Analysis, Report writing.

TEXT BOOK :

T1. Donald R Cooper and Pamela S Schindler, Business Research Methods, Tata McGraw

Hill Publishing Company Ltd.

T2. Naval Bajpai, Business Research Methods, Pearson.

Course Learning Outcomes (CLO) :On completion of this course, the students will be able to:


Taxonomy Level

CLO1 Understand how research activities can be used to address business

decisions.

2

Understanding

CLO2 Distinguish and categorize between various types of Qualitative

research tools.

4

Analyzing

CLO3 Determine what needs to be measured to address a hypothesis and

construct a basic assessment of scale reliability and validity.

3,5

Applying,

Evaluating

CLO4 Discuss the types of Non-probability and Probability sampling and

research report.

6

Creating


Course

Learning

Outcomes


Outcomes(PSOs) P

LO

1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 H H

CLO2 H H H

CLO3 H H H

CLO4 H L H

SOFT SKILLS BSS 5501

L T P C

0 0 2 1 24 hours


1. To help students do Self Analysis.

2. To help them strengthen their Written Communication Skills,

3. To teach them Professionals Skills

4. Teach them Interview Skills to become job ready


The students will be able to identify their strengths, Weaknesses & Goals.

They will be able to write an effective Resume.

Their Professionals Skills will improve & they will be prepared to face & get through the recruitment process of various companies.

They will be ready for the transition from campus to Corporate.

UNIT-I INTRODUCTION (01 Hour)

Goal setting & SWOT: Technique of goal setting, SMART goals & SWOT analysis.

UNIT-II RESUME WRITING (02 Hours)

Resume Writing: CV Format & Guidelines, Careers Objective: Framing the career Objective,

finding relevant competencies – skills, aptitude and qualities, achievements, projects, internship,

extracurricular activities

UNIT-III (02 Hours)

REVISION OF WRITTEN COMMUNICATION SKILLS

Revision of application writing & e-mail Writing: Email format, Application Format, E-mail

etiquette and practice of writing application & E-mails.

UNIT-IV (09 Hour)

PROFESSIONAL SKILLS

Personal Branding: Definition & Concept of Personal Branding, Steps to Personal Branding. EQ & IQ: What is EQ, Difference between EQ and IQ, Major components of EQ & IQ, How to

raise your EQ, relation between EQ & Success

Management Styles: Concept of Management, Level of management & the skills needed, Functions

of Manager, Management styles, Leadership vs Management GD

Persuasive Skills & selling Skills: What is Persuation, Importance of Persuation in selling.

Selling Tips, Activity

Group Discussion (Abstract, Current Affairs Based, Management Related, Case Based GD):

Practice of GD

UNIT-V (10 hours)

INTERVIEW SKILLS & CAMPUS TO CORPORATE

Interview Skills: Interview Question & Answers – Types & structuring of answers, giving

relevantexamples handling situational questions.

Telephonic Interview/Skype Interview Tips: Reasons for telephonic/Skype interview, rules to be

observed& practice.

Mock Interview – (HR, Technical, Behavioural& Situation Based): Panel interview practice

Qualities in the New Millenium Professional: Qualities needed in the New Millenium Professional

Creativity: What is Creativity, How to be creative, and Importance of creativity. Creativity

Developing a Business Plan.

Biz – Quiz: Quiz on Basic Information about various companies related to their field.

TEXT BOOKS:

The SWOT Analysis – Lawrence G Fine Goal setting: How to create an action plan and achieve your goals – M.S. Dobson Business

communication with writing Improvemnt Exercises – Phyllis Davis Hemphill, Donald W.

McCormick, Prentice Hall Publications Group Discussions and Interview skills –

PriyadarshiPatnaik, Foundation Books the Definitive Book of Body language : Barbara & Allan

Pease Bantam Publications From Campus to Corporate – Ramchandran&Karthik, Pearson

Publications

REFERENCE BOOKS:

R1. Personality Development by Rajiv Mishra-2014 Edition R2. Facing the corporate Interviews By S. HundiwalaArihant Publications

Course Learning Objective (CLO) : On completion of this course the students will be able to:

CLO

Description

Bloom’s Taxonomy

Level

CLO1 Discuss the importance of SWOT, examine the technique of

goal setting. Compare SMART goal and SWOT analysis.

2,4 Understanding,

Analyzing

CLO2 Explain the Resume and CV format. Illustrate the importance

of career objective and examine relevant competencies.

2, 3, 4 Understanding,

Applying,

Analyzing .

CLO3 Illustrate Email writing and application writing, Demonstrate

Email etiquette, Evaluate practice of written application &

Email.

2, 3,5 Understanding,

Applying,

Evaluating

CLO4 Explain personal branding . Experiment persuasive skills &

selling skills Debate, Conclude and Compare EQ & IQ.

Construct the setting of Group Discussion.

2,4,5,6 Understanding,

Applying,

Evaluating,

Creating

CLO5 Explain interview skills. Demonstrate the importance and types

interview, GD Skills & presentation skills, Evaluate types of

interview Construct the tips for how to be creative, Compare

Telephonic interview &skype interview.

2,3,6 Understanding,

Applying,

Creating


Course

Learning

Program Learning Outcomes

(PLOs)

Program Specific

Outcomes (PSOs)

Outcomes

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 H L M M

CLO2 H L M M

CLO3 H L M M

CLO4 H L M M

CLO5 H L M M


Aptitude Reasoning and ONLINE TEST BAP 5501

L T P C

0 0 2 1 (24 hours)


1. To enable the students to refine their mathematical, logical and analytical skills.

2. To enhace their employability skills.

3. To prepare the students for competition.

4. To give them practice sessions to increase their speed and confidence.


1. Examine their employability skills.

2. Identify their weakness for various competitive exams.

3. Develop their Competitive skills

4. Improve their quantitative and reasoning skills.

UNIT- I (5 Hours)

NUMBER SYSTEM

Number System

LCM, HCF

Decimal

UNIT- II (4 Hours)

Simplification of number system

Square, Cubes, surds

Inequality

Words problems on number system

UNIT- III (5 Hours)

ARITHMATIC

Percentage

Profit & loss

DiscountingSimple Interest

Compound Interest

UNIT- IV (5 Hours)

ARITHMATIC

Average

Problems on ages

Ratio & proportion

Mixture and allegation

UNIT- V (5 Hours)

ARITHMATIC

Partnership

Time and Work

Pipe and cistern

REFERENCE BOOKS:

R1. R.S AGGRAWAL, M TYRA QUICKER MATHS

R2. PARAMOUNT PUBLICATION: REASONING

R3. ARIHANT PUBLICATION : BS SIJWAL

Course Learning Outcomes(CLO):On completion of this course, the students will be

able to:


Taxonomy

Level

CLO1 Identify their weakness for various competitive exams their

quantitative and reasoning skills.

3

Applying

CLO2 Examine their employability skills 4

Analyzing

CLO3 Develop their Competitive skills 6

Creating

CLO4 Improve their quantitative and reasoning skills. 6

Creating


Course

Learning

Outcomes

Program

Learning

Outcomes (PLOs)

Program Specific

Outcomes

(PSOs)

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 H H M L M H H

CLO2 H H M L M H H

CLO3 H H M L M H H

CLO4 H H M L M H H


B.Com VI Semester

ons.

es of

Principles of Auditing

BCM 001


1. To understand the meaning and objectives of auditing as inter control system and types of audit.

2. To demonstrate the knowledge of audit program, procedure and audit of different instituti

3. To analyze the acquired knowledge and apply in auditor‘s report and various typ

investigations.

4. To understand the calculations and verification of actual position of assets and liabilities of the

institution.


1. Remember and understand the concept of audit and internal control system.

2. Understand and analyze the ability to formulate an audit program and procedure.

3. Understand and evaluate the knowledge of auditing in making audit reports and audit of

different profit and non -profit making organizations.

4. Understand and evaluate on the knowledge of different types of checking and verification.

UNIT- I (8 Hours)

Auditing: Meaning, Objectives, Frauds, Errors, Accounting & Auditing, Types of Audit

Internal control, Internal Check & Internal Audit, Evaluation of Internal control system, internal

control system regarding purchases, sales, salaries and wages.

UNIT- II (10 Hours)

Audit procedure: Planning & procedure of audits

Audit Program, Audit working papers and evidences

Routine checking & Test checking, vouching:

Meaning, importance, vouching of cash and trading transactions.


Verification & valuation of assets & Liabilities

Auditor‘s Report: Clean & qualified report

Audit of limited companies

Company Auditor: Appointment, Powers, duties & Liabilities

UNIT- IV (10 Hours)

Investigation: Meaning, Objective, Procedure, various kind of Investigation

Special points in the audit of banking companies, General Insurance Companies, educational

institutions & clubs

L T P C

3 1 0 4 (40 hours)

TEXT BOOK:

T1. Gupta, Kamal: Contemporary Auditing, Tata McGraw Hill, N. Delhi

REFERENCE BOOKS:

R1. Spicer & Pegler: Practical Auditing, W.W. Bigg., Indian Edition by S.V. Gratalia, Allied

publishers

R2. Tandon, B.N.: Principles of Auditing, S. Chand & Co., New Delhi

R3. Pagare, Dinkar: Principles of Auditing. S. Chand & Co., New Delhi

R4. Sharma, T.R.: Auditing Principles & Problems, SahityaBhawan, Agra

R5. Jain, Khandelwal&Pareek: Auditing, Ramesh Book Depot, Jaipur


able to:


Taxonomy Level

CLO1 Remember and understand the concept of audit and internal

control system.

.

1,2

Remembering,

Understanding

CLO2 Understand and analyze the ability to formulate an audit

program and procedure

2,4

Understanding

Analyzing

CLO3 Understand and evaluate the knowledge of auditing in making

audit reports and audit of different profit and non -profit

making organizations.

2,5

Understanding

Evaluating

CLO4 Understand and evaluate on the knowledge of different types

of checking and verification.

2,5

Understanding

Evaluating


Course

Learning

Outcomes


Outcomes(PSOs)

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 H H M H M

CLO2 H H L H M

CLO3 H H H H H

CLO4 H H H H


SPECIALIZED ACCOUNTING

BCM 003 L T P C

3 1 0 4 (40 hours)


1. To remember the conceptual knowledge with an integrated approach to various aspects of

specialized Accounting.

2. To develop competencies in understanding the accounting system of Banking Companies.

3. To provide knowledge about the Accounting of public sector companies.

4. To apply the various concepts used in Accounting for Service Companies.


1. Define and understand the business of banking, insurance, electricity and other service

companies.

2. Understand and prepare the financial statements of banking, insurance, electricity and other

service companies.

3. Calculate, demonstrate and analyze the various items related to financial statements of

banking, insurance, electricity and other service companies.

4. Analyze and evaluate the financial statements of banking, insurance, electricity and other

service companies.

UNIT-I (10 Hours)

ACCOUNTING FOR BANKING COMPANIES-I

Banking service, Business of Banking Companies, Restriction on Business of Banking Company,

Some Important Provisions of the Banking Regulation Act, 1949 Disposal of Non-Banking assets,

Restrictions as to Payment of Dividend, Statutory Reserve, Cash Reserve, Restrictions on Loans

and Advances, Subsidiary Books

UNIT-II (10 Hours)

ACCOUNTING FOR BANKING COMPANIES-II

Final Accounts: Capital and Liabilities, reserves and surplus, deposits, borrowings, other liabilities

and provisions. Assets: Cash and balances, Investments, Advances, fixed deposit, contingent

liabilities, Income and Expenditure, disclosure of Accounting Policies, special transactions of

banking companies.

UNIT-III (10 Hours)

ACCOUNTING FOR INSURANCE AND ELECTRICITY COMPANIES

The Double Account System, Features of the Double Account System, Difference between the

Single Account System and the Double Account System, Final Accounts under the Double Account

System: Revenue Account, Net Revenue Account, Capital Account (Receipts and Expenditure on

Capital Account) and General Balance Sheet.

UNIT-IV (10 Hours)

ACCOUNTING FOR SERVICE SECTOR COMPANIES

Accounting for Software Companies, Accounting for IT companies, Accounting for

Telecommunication Sector,. Accounting for Entertainment Services, Accounting for Hospitals and

Accounting in Educational Institutions

TEXT BOOK:

T1. S.P.Jain and K.L.Narang, Advanced Accounting, Volume II, Kalyani Publishers,2008

REFERENCES BOOKS:

R1. R.L.Gupta and M.Radhaswamy, Advanced Accounting, Volume II, Sultan Chand

Publications, New Delhi,2002

R2. T.S.Reddy and A.Murthy, Corporate Accounting, Margam Publications, 2010

R3. M.C.Shukla and T.S.Grewal, Advanced Accounting, Volume II, Sultan Chand Publications,

New Delhi,

R4. Arulanandam and Raman, Advanced Accounting, Himalaya Publications, New Delhi, 1999

Course Learning Outcomes (CLO) :On completion of this course, the students will be

able to:


Taxonomy Level

CLO1 Define and understand the business of banking, insurance,

electricity and other service companies.

1,2

Remembering,

Understanding

CLO2 Understand and prepare the financial statements of banking,

insurance, electricity and other service companies.

2 , 3

Understanding,

Applying

CLO3 Calculate, demonstrate and analyze the various items related to

financial statements of banking, insurance, electricity and other

service companies.

3, 4

Applying,

Analyzing

CLO4 Analyze and evaluate the financial statements of banking,

insurance, electricity and other service companies.

4, 5

Analyzing, Evaluating


Course

Learning

Outcomes


Outcomes (PSOs) P

LO

1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 H H L M

CLO2 H H L M

CLO3 H L H L M

CLO4 H L H L M


Retailing

BMG 001-MK L T P C

3 1 0 4 (40 hours)


1. To remember the retailing concept and its relevance in Indian retail market.

2. To explain the retail business environment and elements of retail-mix.

3. To analyze the retail location choices and their effectiveness in Indian context.

4. To evaluate the retail strategies for effective retail business management in the competitive

retail industry.


1. Understand the comprehensive view of retailing, retail industry and its evolution and

remember the concepts, theories and principles of retailing.

2. Identify the factors of retail business environment and their impact on retail mix.

3. Evaluate the types of retail locations and effective category management.

4. Demonstrate the understanding on retail customer buying behaviour, decision process and

customer satisfaction.

5. Analyze the situations and apply the fundamentals in real-world retailing issues and cases.

UNIT-I (10 Hours)

Concept of retailing, Importance of retail industry and its evolution in India; Functions of

Retailing,

Trends in retail in India: Current trends prevalent in India & Factors affecting trends

Formats of Retailing: Definition of Organized & unorganized retailing, Challenge faced by

unorganized retailing from organized retailing, types of Organized and Unorganized retailing

Ethical issues in retailing

UNIT -II (12 Hours)

Retail Marketing Environment : Introduction- Definition of retail business environment,

relevance of business environment in retailing

Types of retailers: Discount Stores, Department store, Warehouse store, Variety store,

Hypermarket, Supermarket & Mall.

Retail Marketing Mix: Shift from 4P‘s to 4 M‘s, Managing merchandise, monitoring &

Pricing Strategy.

UNIT -III (8 Hours)

Retail location and site evaluation, Types of Retail location and process of site selection

Store: functions, external and internal store; display and atmospherics.

Category management, product category lifecycles and category mix.

UNIT -IV (10 Hours)

Customer Buying Decision Process: Types of Buying, Types of Customers, Customer

Satisfaction

Issues in retail branding, pricing, promotion and services.

Role of internet and IT in retailing.

TEXTBOOKS:

T1. Gupta and Randhawa, Retail Management, 2008, Atlantic Pub.

T2. SwapnaPradhan, Retail Management: Text &Cases,McGraw Hill(2012)4th

Edition.

REFERENCE BOOKS:

R1. Neelesh Jain, Retail Management: a realistic approach; 2008; Global India Pub. Pvt. Ltd.

R2. Harvinder Singh & S R Srinivasan, Mall Management: Operating in Indian retail Space,

2012, TMH


able to:


Taxonomy Level

CLO1 Understand the comprehensive view of retailing, retail

industry and its evolution and Remember the concepts,

theories and principles of retailing.

1,2

Remembering,

Understanding

CLO2 Identify the factors of retail business environment and their

impact on retail mix

1, 4

Remembering,

Analyzing

CLO3 Evaluate the types of retail locations and effective category

management.

5

Evaluating

CLO4 Demonstrate the understanding on retail customer buying

behaviour, decision process and customer satisfaction.

2, 3,

Understanding,

Applying,

CLO5 Analyze the situations and apply the fundamentals in real-

world retailing issues and cases.

4,3

Analyze,

Applying


Course

Learning

Outcomes


Outcomes(PSOs) P

LO

1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1

L

L

L

L

L

CLO2 L

L

M

L

L

CLO3 L

L

L

CLO4 M

L

L

L

CLO5

M

H

L

H


Sales and Distribution Management

BMG 002-MK L T P C

3 1 0 4 (40 hours)


1. To understand the basic concept of sales management with comprehension of the contemporary

role of professional selling and the role of management.

2. To understand the concept of Integrated Marketing Communication and managing sales

professional people through modern approach.

3. To understand importance of training of the sales professional and applied sales promotion

strategies.

4. To analyze the best distribution channel in the organization.


1. Describe and understand the basic concept of sales management with comprehension of the

contemporary role of professional selling.

2. Understand and apply the concept of integrated marketing communication and managing sales

professional people through modern approach.

3. Understand the importance of training of the sales professional and analyze the sales promotion

strategies.

4. Analyze and evaluate the best distribution channel in the organization.

UNIT -I (10 Hours)

Introduction

Sales management: nature, importance and evolution;

Sales managers: types, roles and skills;

Objectives of sales management; emerging trends.

Sales Management strategy

The buying decision & the sales process.

Personal selling

Recruitment & Selection

UNIT- II (8 Hours)

Strategic issues

Sales planning

Forecasting sales

Integrated marketing communications.

Developing sales budgets; procedure for designing sales territories; sales quotas.

Relationship Marketing


The Sales Force

Types of sales force organization;

Size of the sales force

Staffing the sales force & the sales training process

Motivation and Compensation issues- sales force expenses

Performance evaluation; ethical and legal issues.

Sales promotion strategies

Types & Technique of sales promotion

UNIT -IV (10 Hours)

Distribution and channels

Concept of distribution System

Kinds of distribution channels

Selection of channels

Role & function of channels of Distribution

The process of channel design; channel conflict and its management.

Retail selling

TEXT BOOKS:

T1. TapanPanda ,Sales& Distribution Management, Oxford

T2. Dr. S.L.Gupta,Sales& Distribution Management, Excel Books

REFERENCE BOOKS:

R1. PingaliVenugopal, Sales and Distribution Management: An Indian perspective, 2008,

Response

R2. Johson&Mershell, Sales Force Management Tata Mc. GrawHill 8th

Edition

R3. Spiro, Sales Force Management by Tata Mc.Graw Hill 11th

Edition

R4. Jobber David and Lancaster Geoff - Selling and Sales Management, Pearson Education


able to:


Taxonomy Level

CLO1 Describe and understand the basic concept of sales

management with comprehension of the contemporary role

of professional selling.

1, 2

Remembering,

Understanding

CLO2 Understand and apply the concept of integrated marketing

communication and managing sales professional people

through modern approach.

2, 3

Understanding,

Applying

CLO3 Understand the importance of training of the sales

professional and analyze the sales promotion strategies.

2, 4

Understanding,

Analyzing

CLO4 Analyze and evaluate the best distribution channel in the

organization.

4, 5

Analyzing,

Evaluating


Course

Learning

Outcomes


Outcomes (PSOs)

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 M H

CLO2 M L M H

CLO3 M M L

CLO4 M H L H


Indian Accounting standards

BCM 001-AF L T P C

3 1 0 4 (40 hours)


1. To develop the understanding amongst the students and to implement the knowledge of Indian

Accounting Standards of corporate and industrial units.

2. To understand the concept of various Indian Accounting Standards applicable in India and the

procedure for computing them.

3. To analyze the need and the practical application of the accounting standards while making the

financial statements.

4. To develop the understanding amongst the students about the various accounting standards

followed by the companies in India.


1. Describe and understand the regulatory environment in which the companies are formed and

operate.

2. Understand the concepts of accounting, reporting requirements of the Companies Act and

relevant Indian Accounting Standards. Apply the advanced issues in accounting for assets,

Liabilities and owner‘s equity.

3. Analyze and determine the assessment of Final Accounts for Manufacturing concerns, Banks,

Insurance Companies and for other related parties.

4. Prepare the balance sheet of different companies on the basis of different accounting standards.

UNIT-I (10 Hours)

AS 1 Disclosure of Accounting Policies, AS 2 Valuation of Inventories, AS 3 Cash Flow Statement,

AS 4 Contingencies and Events Occurring after the Balance Sheet Date, AS 5 Net Profit or Loss for

the period, Prior Period Items and Changes in Accounting Policies, AS 6 Depreciation Accounting,

AS 7 Construction Contracts (revised 2002) and AS 8 Accounting for Research and Development

(AS-8 is no longer in force since it was merged with AS-26)

UNIT-II (10 Hours)

AS 9 Revenue Recognition, AS 10 Accounting for Fixed Assets, AS 11 The Effects of Changes in

Foreign Exchange Rates (revised 2003), AS 12 Accounting for Government Grants, AS 13

Accounting for Investments, AS 14 Accounting for Amalgamations, AS 15 Employee Benefits

(revised 2005) and AS 16 Borrowing Costs

UNIT-III (10 Hours)

AS 17 Segment Reporting, AS 18 Related Party Disclosures, AS 19 Leases, AS 20 Earnings Per

Share, AS 21 Consolidated Financial Statements, AS 22 Accounting for Taxes on Income, AS 23

Accounting for Investments in Associates in Consolidated Financial Statements and AS 24

Discontinuing Operations

UNIT-IV (10 Hours)

AS 25 Interim Financial Reporting, AS 26 Intangible Assets, AS 27 Financial Reporting of Interests

in Joint Ventures, AS 28 Impairment of Assets, AS 29 Provisions, Contingent Liabilities and

Contingent Assets, 'AS 30 Financial Instruments: Recognition and Measurement and Limited, AS

31 Financial Instruments: Presentation and AS 32 Financial Instruments: Disclosures, and limited

revision to Accounting Standard

TEXT BOOK:

T1. T. P. Ghosh, Accounting Standards and Corporate Accounting Practices, (6/e), Taxmann

Publication.

REFERENCE BOOKS:

R1.Bhattacharyya, Ashish, K; ―Indian Accounting Standard‖, TMH ICAI website.

R2.International Financial Reporting Standards (IFRSs) – Published by Taxmann Publications Pvt.

Ltd.

Course Learning Outcomes (CLO): On completion of this course, the student will be able to:


Taxonomy Level

CLO1 Describe and understand the regulatory environment in

which the companies are formed and operate.

1, 2

Remembering,

Understanding

CLO2 Understand the concepts of accounting, reporting

requirements of the Companies Act and relevant Indian

Accounting Standards. Apply the advanced issues in

accounting for assets, Liabilities and owner‘s equity.

2,3

Understanding

Applying

CLO3 Analyze and determine the assessment of Final Accounts

for Manufacturing concerns, Banks, Insurance Companies

and for other related parties.

4, 5

Analyzing,

Evaluating

CLO4 Prepare the balance sheet of different companies on the

basis of different accounting standards.

4

Applying


Course

Learning

Outcomes


Outcomes (PSOs) P

LO

1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 H L H M

CLO2 H H H

CLO3 H L L H H

CLO4 H L H M

H: High, M: Medium, L:Low

Emerging trends in accounting

BCM 002-AF L T P C

3 1 0 4 (40 hours)


1. The aim of this course to provide knowledge and skills to the students on contemporary areas

of financial accounting.

2. To bring attitudinal changes regarding innovations in accounting

3. To develop professional knowledge and skills in contemporary areas.


1. Identify and understand the emerging issues in accounting.

2. Explain and apply the emerging trends like Human Resource Accounting, Inflation Accounting

etc. in companies.

3. Demonstrate and analyze the emerging issues of accounting for the

benefit of business.

4. Examine and develop the procedure for recording the emerging issues in the books of accounts.

UNIT I (10 Hours)

Corporate disclosure practices: Disclosure in financial statements, Disclosure of accounting

policies, Meaning and significance of accounting policies, Disclosure requirements as per AS-1,

Changes in accounting policies, Contemporary disclosures in accounting: Segment reporting,

Corporate governance, Economic Value Added, Corporate social reporting, Corporate

environmental reporting, Brand valuation, Value added statement, Management discussion analysis,

Director‘s responsibility statement.

UNIT II (10 Hours)

Human Resource Accounting (HRA): Meaning and definition of HRA, Historical development,

Cost based HRA (Historical cost approach, Replacement cost approach, Opportunity cost

approach), HR valuation models (Hermanson‘s un-purchased goodwill model, Lev and Schwartz‘

present value of future earnings model, Economic value model, Ogan‘s discounted certainty

equivalent net benefits model, Brummet and Taylor‘s HR value index model), Integration of cost-

based and value-based HRA, Uses of HRA information for management decisions, Impact of HRA

on management concepts and behavior, Implementation problems

UNIT III (10 Hours)

Accounting for Price Level Changes: Introduction, Limitations of historical cost accounting,

Financial statements and price level changes, Concept of price-level accounting, Techniques of

price-level accounting (Current Purchasing Power (CPP), Replacement Cost Accounting, Current

Value Accounting, Current Cost Accounting (CCA), COSA, Depreciation adjustment, Backlog

depreciation, MWCA, Gearing adjustment, Advantages and disadvantages of price-level

accounting.

UNIT IV (10 Hours)

Lease Accounting-Concept of leasing, Types of lease agreement, Sale and leaseback, Leveraged

leasing, Difference between leasing and hire-purchase, Advantages and disadvantages of leasing,

Considerations in choice of lessor, Lease evaluation. Lessor‘s point of view (Present value method,

IRR method), Lessee‘s point of view (Lease or buy/Lease or borrow decisions, Method of

computing lease rentals, Leasing in India, Accounting for lease transactions.

TEXT BOOKS:

T1. R.L. Gupta, M. Radhaswamy – Corporate Accounting Theory, Method and Application,

Sultan Chand & Sons.

T2. T. P. Ghosh, Accounting Standards and Corporate Accounting Practices, (6/e), Taxmann

Publication

REFERENCE BOOKS:

R1.Jain S.P. & Narang, K.L. – 2003, Corporate Accounting – 7th

Edition 2001 Kalyani Publishers

Reprint,

R2.Sharma and Gupta, Management Accounting, Kalyani Publishers.

R3.Ravi M. Kishore, Advanced Management Accounting, Taxmann Publication

R4.S. N. Maheshwari, Management Accounting and Financial Control, Sultan Chand and Sons.

R5.I. M. Pandey, Financial Management, Vikas Publishing House.

R6.Jain, Narang, Accounting Theory and Management Accounting, Kalyani Publisher.

R7.Christopher Nobes, Parker, Comparative International Accounting, Pearson Education.

R8.Gupta &Radhaswami, Advanced Accountancy, Sultan Chand & Sons.

R9.Saxena &Vashisht, Cost and Management Accounting-Methods, Techniques, Applications,

SultanChand& Sons.

R10. Richard Lynch, Accounting for Management: Planning and Control, Tata McGraw Hill.

R11. Hingorani, Ramnathan, &Grewal,Managemnt Accounting, Sultan Chand & Sons.

R12. Lele& Jawaharlal, Accounting Theory, Tata McGraw Hill

Course Learning Outcomes (CLO) on completion of this course, the students will be

able to:


Taxonomy

Level

CLO1 Identify and understand the emerging issues in accounting. 1, 2

Remembering,

Understanding

CLO2 Explain and apply the emerging trends like Human Resource

Accounting, Inflation Accounting etc. in companies.

2, 3

Understanding,

Applying

CLO3 Demonstrate and analyze the emerging issues of

accounting for the benefit of business.

3, 4

Applying, Analyzing

CLO4 Examine and develop the procedure for recording the emerging

issues in the books of accounts.

5, 6

Evaluating,

Creating


Course

Learning

Outcomes


Outcomes (PSOs) P

LO

1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 H M H M

CLO2 H H H L H

CLO3 H M H H

CLO4 H M H L M


PERFORMANCE APPRAISAL AND COMPENSATION

BMG 001-HR L T P C

3 1 0 4 (40 hours)


1. To apprise the students about the intricacies of Performance and Talent Management.

2. To enhance capabilities and decision making skills in handling compensation management.

3. To be aware about their judgmental errors and able to suggest solution to performance appraisal

issues.

4. To motivate them to move on career path through right career moves and competencies.


1. Define and understand the concept of performance appraisal and issues related to appraisal

process.

2. Understand the role of HR functions in the organization and analyze their Competency

framework.

3. Design Strategic pay plans, establishing pay plans and measure the competency based Pay and

Compensation Trends.

4. Apply and evaluate Incentive programs and Insurance benefits.

UNIT-I (8 Hours)

Performance Management

Understanding Performance Management, Elements of the Performance Management,

Performance Planning: Setting Objectives, Performance Evaluation Methods, Potential Problems in

Performance Evaluations, Performance Review and Reward & Recognition.

UNIT-II (12 Hours)

Competency Management & Human Resource Management Practices in India

Introduction to Competency Management, Competency Model, Competency Framework,

Competency-Based HR Processes, Career Planning & Succession Planning Process, Assessment &

Development Centres, Understanding, HRM Practices in India, Audit of HR Functions.

UNIT–III (10 Hours)

Compensation Management:

Meaning and need; types of compensation; micro and macro theories of compensation

management, Job analysis, job description and job evaluation: concept, methods, process,

importance and limitations.

UNIT- IV (10 Hours)

Wage differentials: rationale and types.

Wage fixation by collective bargaining; statutory wage fixation.

Design of pay structure; pay structure in India.

Executive compensation: components and issues;

TEXT BOOK:

T1. Human Resource Management : Sharon Pandey &SwapnalekhaBasak, Pearson Publication ,

ISBN – 978-81-317-6121-2

REFERENCE BOOKS:

R1. “Performance Management ― ,Herman Aguinis ,2nd

Edition ,Prentice Hall Publication.

R2. Performance Management,‖ Robert becal‖ McGraw-Hill Publisher ,1st Edition,-ISBN -

00707


able to:


Taxonomy Level

CLO1 Define and understand the concept of performance appraisal

and issues related to appraisal process.

1, 2

Remembering

Understanding

CLO2 Understand the role of HR functions in the organization and

analyze their Competency framework.

2

Understanding,

Analyzing

CLO3 Design Strategic pay plans, establishing pay plans and

measure the competency based Pay and Compensation

Trends.

5,6

Evaluating,

Creating

CLO4 Apply and evaluate Incentive programs and Insurance

benefits.

3,5

Applying,

Evaluating


Course

Learning

Outcomes


Outcomes(PSOs)

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 H L M L H

CLO2 M L M M

CLO3 H M L M L

CLO4 H M


Industrial Relations

BMG 003-HR L T P C

3 1 0 4 (40 hours)


1. This course attempts to familiarize future managers and human resource professionals with

he fundamental laws, policies, programs and skills related to developing an organization‘s

human capital.

2. It assists them in understanding the nature of effective employee and labour relations and its

importance to business operations and society


1. Describe and understand the knowledge of the field of industrial relations.

2. Understand and critically analyze the role of trade unions and the main state specialized

agencies in India.

3. Apply the essential concepts of industrial relations and their interrelationship at the personal,

organizational and national levels.

4. Apply and analyze the legal provisions for human resources in an Industry.

5. Identify and evaluate the importance of voluntarism as a dispute resolution mechanism of

longstanding importance and effectiveness in the workplace.

6. Investigate solutions to industrial relations problems based on research and assessment of

current practices.

UNIT-I (8 Hours)

Evolution of industrial relations (IR) in modern India.

Industrial relations: concept, actors and theories. Relation with HRM.

Characteristics of Indian industrial workers.

UNIT -II (10 Hours)

Indian Trade Unions: evolution and features.

Employee federations: main features.

Legal framework for wages in India.

Collective bargaining: concept, process and trends in India.


Grievance Redressal: concept, importance and mechanisms.

Issues relating to industrial discipline and the enquiry process.

Industrial conflict: nature, kinds, and measures for management of conflict.

UNIT -IV (12 Hours)

Labour welfare and labour security: concept and evolution.

Role of ILO.

Workers‘ Participation in Management: concept, cases of Germany and Yugoslavia and

Indian scenario.

TEXT BOOK:

T1. ArunMonappaet. al., Industrial Relations and Labour Laws, 2ed. TMH

REFERENCE BOOKS:

R1. C. S. VenkataRatnam,Industrial Relations, 1st ed, OUP

R2. Industrial relation by T N Chabbra

R3. Dynamics Of Industrial Relation, Memoria&Memoria, Himalaya Publication

R4. Industrial Relations Systems, John T. Dunlop, Harvard Business School Press

R5. Industrial Relations,TradeUnions,and Labour Legislation, P. R. N. Sinha, Pearson.

R6. Industrial Relations: Emerging Paradigms, B. D. Singh, Excel Books.


be able to:


Taxonomy

Level

CLO1 Describe and understand the knowledge of the field of industrial

relations.

1, 2

Remembering,

Understanding

CLO2 Understand and critically analyze the role of trade unions and the

main state specialized agencies in India.

2, 4

Understanding,

Analyzing

CLO3 Apply the essential concepts of industrial relations and their

interrelationship at the personal, organisational and national

levels.

3

Applying

CLO4 Apply and analyze the legal provisions for human resources in an

Industry.

3, 4

Applying,

Analyzing

CLO5 Identify and evaluate the importance of voluntarism as a dispute

resolution mechanism of longstanding importance and

effectiveness in the workplace.

4, 5

Applying

Evaluating

CLO6 Investigate solutions to industrial relations problems based on

research and assessment of current practices.

4, 5

Analyzing,

Evaluating


Course

Learning

Outcomes


Outcomes(PSOs)

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1

H

H

H

H

CLO2 H

L L

M

H

H

CLO3

H

L

M

H

H

H

CLO4 H

L M

H

H

H

H

CLO5 H

H H

M

H

H

CLO6 H

H H

M

H

H



RETAIL BANKING

BCM 001-BI

L T P C

3 1 0 4 (40 hours)


1. To understand the concepts of retail banking, analyze the various retail assets products.

2. To analyze the delivery channels and marketing in retail banking.

3. To analyze the other issues related to retail banking.

4. To develop the understanding on securitization of mortgage backed securities.

1. Describe and understand the role of retail banking, product development process in bank

operations and analyze the various retail asset products.

2. Understand and apply and the customer relationship management, retail banking delivery

models and service standards in retail banking.

3. Analyze and evaluate the process of securitization, recovery of retail loans and the lender‘s

appraisal.

4. Understand and analyze the methods of valuation of real property and the tax benefit in

respect of housing finance.

UNIT I (10 Hours)

RETAIL BANKING – Introduction, Retail Banking – Role within the Bank Operations,

Applicability of Retail Banking Concepts and Distinction between Retail and

Corporate/Wholesale Banking,

Retail Products - Customer Requirements, Product Development Process, Credit Scoring,

Important Retail Asset Products, Credit and Debit Cards, Remittance Products

UNIT II (12 Hours)

MARKETING IN RETAIL BANKING: Marketing in Retail Banking, Delivery Channels in

Retail Banking Delivery Models, Customer Relationship Management in Retail Banking, Service

Standards for Retail Banking, Technology in Retail Banking

UNIT III (8 Hours)

OTHER ISSUES RELATED TO RETAIL BANKING: Recovery of Retail Loans,

Securitization and Lender‘s Appraisal Procedure

UNIT IV (10 Hours)

MATERIAL ON HOME LOANS: Securitization – Mortgage Backed Securities, Housing

Finance and Tax Planning, Mortgage Advice, Valuation of Real Property

TEXT BOOKS:

T1: Keith Pond, ―Retail Banking‖, Global Professional, 2007

T2: D. Muraleedharan, ―Modern Banking: Theory and Practice‖, PHI Learning Pvt.

Ltd.

REFERENCES BOOK:

R1: Indian Institute of Banking & Finance, ―Retail Banking (CAIIB 2010)‖, Macmillan

Publishers India

Course Learning Outcomes (CLO):On completion of this course, the students will

be able to:


Taxonomy Level

CLO1 Describe and understand the role of retail banking, product

development process in bank operations and analyze the

various retail asset products.

1, 2, 4

Remembering,

Understanding,

Analyzing

CLO2 Understand and apply and the customer relationship

management, retail banking delivery models and service

standards in retail banking.

2, 3

Understanding,

Applying

CLO3 Analyze and evaluate the process of securitization, recovery

of retail loans and the lender‘s appraisal.

4, 5

Analyzing,

Evaluating

CLO4 Understand and analyze the methods of valuation of real

property and the tax benefit in respect of housing finance.

2, 4

Understanding,

Analyzing


Course

Learning

Outcomes

Program Learning Outcomes

(PLOs)

Program Specific

Outcomes(PSOs) P

LO

1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1

H

M

M

CLO2 H

L

M

M

CLO3

H

L

M

M

CLO4 H

L

M

M


Life Insurance Products and concept of Reinsurance

BCM 002-BI

L T P C

3 1 0 4 (40 hours)


1. To make the student aware about the different products available in the market & their

distinguished features.

2. To familiarize students with the basic concepts and make them conversant with its

application to Industry


1. Remember and understand the features, terms and conditions and benefits of various

Insurance Products.

2. Understand the Term Assurance products, Endowment Products, Children Endowment

Products, Money Back, Products, Whole Life Products and also compare Life Insurance

Products of different companies.

3. Understand the concept of reinsurance as applied in case of Property insurance, Aviation

insurance, Marine insurance and life insurance and to determine the premiums applicable.

4. Design the programme for reinsurance and apply the concepts of accounting and taxation to

reinsurance.

UNIT- I (8 Hours)

Nature of Insurance Products, Terms, Conditions, Privileges and benefits of various Insurance

Products.

UNIT-II (10 Hours)

Term Assurance products, Endowment Products, Children Endowment Products, Money Back,

Products, Whole Life Products, ULIP Products, Comparative Studies of Life Insurance Products

of different Co. and their analysis.

UNIT-III (10 Hours)

Historical background, meaning, nature, need and functions of Re- Insurance, Methods & types

of Re-Insurance for Property/Aviation/Marine Accident/Liability/Life, Facultative & Treaty

arrangements and calculations of premiums

UNIT –IV (12 Hours)

Re-Insurance Program design, negotiation and placement, Clauses, Accounting, formats/

methods, Taxation, legal-aspects, regulations and documentation, New alternatives, selection,

Rating for FID strength, ID Ward Re- Insurance, Retrocession, Reciprocal trading, Data

collection and use of IT, Management of RI Department and emerging trends in the Industry

TEXT BOOK:

T1. Insurance Principals and Practices by M.J. Matthew (RBSA Publishers)

REFERENCE BOOKS:

R1.Practice of General Insurance – IC-11 by I.I.I. Publication

R2.General Insurance IC-34 by Insurance Institute of India

R3.Fire Claims IC – 56 from I.I.I.

R4.Reinsurance IC - 85 by Insurance Institute of India

R5.Principals of Risk Management & Insurance by George Rejda (Pearson Education)

Course Learning Outcomes (CLO) : On completion of this course, the students will

be able to:


Taxonomy Level

CLO1 Remember and understand the features, terms and conditions and

benefits of various Insurance Products.

1, 2

Remembering,

Understanding

CLO2 Understand the term Assurance products, Endowment Products,

Children Endowment Products, Money Back, Products, Whole Life

Products and also compare Life Insurance Products of different

companies.

2, 4

Understanding,

Analyzing

CLO3 Understand the concept of reinsurance as applied in case of Property

insurance, Aviation insurance, Marine insurance and life insurance and

to determine the premiums applicable.

2, 5

Understanding,

Evaluating

CLO4 Design the programme for reinsurance and apply the concepts of

accounting and taxation to reinsurance.

3,6

Applying,

Creating


Course

Learning

Outcomes


Outcomes (PSOs)

PL

O1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 H H L

CLO2 H M H H M

CLO3 H H H M H

CLO4 H H M H H H M H


Comprehensive Viva

BCM 501 L T P C

0 0 0 1


1. To prepare comprehensively about the concept and overall knowledge of all courses.

2. To gain confidence and develop interpersonal skills in the relevant field.

3. To acquaint the students with the overall framework of management concepts in business

administration.

4. To build professional conduct within any team activities.


1. Understand the concept of management principles and various dimensions.

2. Develop problem solving skills by gathering and assessing appropriate management

information.

3. Assess management concepts, plans and decision in business administration.

4. Analyze and build professional conduct within any team activities.

Methodology:

The confidence level, presentation and communication skills, decision-making ability and a

comprehensive understanding will be assessed.

The viva voce is of 100 marks and is to be conducted by the external examiners appointed by the

University. A weightage of 2 credits has been given to this to highlight its importance.


be able to:


Taxonomy Level

CLO1 Understand the concept of management principles and various

dimensions.

2

Understanding

CLO2 Develop problem solving skills by gathering and assessing

appropriate management information.

3

Applying

CLO3 Assess management concepts, plans and decision in business

administration.

4

Evaluating

CLO4 Analyze and build professional conduct within any team

activities

4,6

Analyzing,

Creating


Course

Learning

Outcomes


Outcomes(PSOs) P

LO

1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1 H M M M M H M H M H M M H H M

CLO2 H M M M M M H M M M M H M M H

CLO3 H H M H H M H M M M M M M M M

CLO4 H H M H H H H H M H M M L M M


Project- Preparation of a Business Plan

BMG 501 L T P C

0 0 2 2

With a unique blend of Marketing and Finance, this course takes students through the entire

process of conceiving and planning a business start-up. The semester-long business planning

project serves as the framework around which all of the instruction is based. The final business

plan encompasses all of the necessary components to launch a successful and financially viable

business.

While the Assignment on Business Problem Framing serves as an important element in the

application and integration of the topics included in this course, coverage includes material and

concepts that are not directly associated with the business plan.

This course provides advanced analysis and decision making concepts, tools, and techniques to

be applied in a real business setting. Topics include marketing and financial analysis,

competitive strategy and pricing, sales and growth forecasting, distribution of goods and

services, cash budgeting and forecasting, short and long-term financial planning, and traditional

and venture capital. The effective use of communication and other electronic technology is

integrated throughout the course and is an important aspect of the business plan project.

Assignments and the business plan project also emphasize written and oral communication to a

large extent.


The business problem framing assignment will form the centerpiece and unifying theme for the

course. Students, along with their group members, will conceive a new business venture and plan

for its marketing and financial strategies as well as all other aspects of the business. The

assignment will involve research, data gathering, analysis, and preparation of a professional-

quality business plan at the end of the semester. Graded assignments associated with this project

will include computer and written work as well as the final presentation. Students will work in

team of four for this project.


The business problem framing assignments intended to foster the following learning objectives

and outcomes:

1. Gain extensive experience in business planning. Challenge your resourcefulness

2. Exercise your powers of innovation and creativity. Gain an understanding of what

"professional-quality output" means.

3. Improving writing/revision skills. Improving critical thinking skills. Improving risk

analysis skills. Improving research skills. Improving presentation and communication

skills. Improving ability to think globally.

Progressive Creation and Expected Outcome:

This assignment is a semester-long project that will require immediate and continuous work

throughout the entire 13 weeks of the semester. To help keep you on track for successful

completion of the project, there will be many assignments due throughout the semester. These

assignments and their deadlines will be noted on the schedule page, but in general will include

the following:

Create and submit a description of your group structure, roles and responsibilities.

Conceive and select two business ideas with mission statements and general descriptions of

the product/service to be offered and a reasonable discussion of how each business will meet

all of the required criteria for the project.

Based on feedback received from the instructor, select one of the two businesses to form the

basis for your business plan.

Submit an industry analysis

Submit a market analysis, plan, and sales forecast

Submit a cash budget

Guidelines:

The idea behind the business plan is to familiarize students more extensively with the problems

related to the business issues and also to allow them to deal with examples of the practical

problems that always are ahead while starting a business plan. This assignment is a semester-

long project that will require immediate and continuous work throughout the entire 13 weeks of

the semester. To help keep students on track for successful completion of the course, there will

be many assignments due throughout the semester.

Course Learning Outcomes (CLO)On completion of this course, the students will be

able to:

CLO Description Blooms Taxonomy

Level

CLO1 Gain extensive experience in business planning. Challenge

your resourcefulness

2 , 5

Understanding

Evaluating

CLO2 Exercise your powers of innovation and creativity. Gain an

understanding of what "professional-quality output" means

1, 2,6

Remembering

Understanding

Creating

CLO3 Improving writing/revision skills. Improving critical thinking

skills. Improving risk analysis skills. Improving research skills.

Improving presentation and communication skills. Improving

ability to think globally

3, 4, 6

Applying

Analyzing

Creating


Course

Learning

Outcomes

(CLO):

Program Learning Outcomes (PLOs) Program

Specific

Outcomes

(PSOs)

P

LO

1

PL

O 2

PL

O 3

PL

O 4

PL

O 5

PL

O 6

PL

O 7

PL

O 8

PL

O 9

PL

O 1

0

PL

O 1

1

PL

O 1

2

PS

O 1

PS

O 2

PS

O 3

CLO 1 H M L H H L M L L M L M L

CLO 2 H L H H L M L L M L L

CLO 3 H H H H L H H H M M L


ENTREPRENEURSHIP DEVELOPMENT

BMG 015

L T P C

2 0 0 2


1. Understand and develop various skills required for organizing and carrying out

entrepreneurial activities.

2. Develop the ability to understand and analyze various business situations.

3. Develop the ability to analyze various risks in the market and apply the coping strategies

4. Develop the ability of converting an idea into a business proposition.


1. Describe the basics of entrepreneur, its importance and entrepreneurship process.

Understand and apply traits of successful entrepreneurs in doing projects.

2. Understand the kinds of feasibility analysis and evaluating business plans with

respect to real life case studies. Creating business models with real life examples.

3. Understand and analyze the ethical and legal issues in entrepreneurship, employ

people for the new venture, marketing challenges faced by the new venture and

intellectual property rights.

4. Understanding the evolution, features, role, limitations, and types of venture

capital. Analyze process of venture capital.

UNIT-I: Introduction To Entrepreneurship (05 Hours)

Entrepreneurship and the Entrepreneurial mindset.

Corporate Entrepreneurship.

Generating and exploiting New Entry Opportunities.

Role of Entrepreneurship in the economic development of a country.

UNIT –II: From Idea to Opportunity (05 Hours)

Creativity and Innovation - development of Business Idea.

Identifying and Analyzing Domestic and International Opportunities.

Protecting the idea – Intellectual Property

Deciding the legal form of Business

UNIT-III: From Opportunity to Business Plan (05 Hours)

The Business Plan: Creating and Starting the Venture.

The Marketing Plan.

The Organizational Plan.

The Financial Plan.

UNIT-IV: From Business Plan To Funding The Venture (05 Hours)

Sources of Capital.

Informal Risk Capital.

Venture Capital and Going Public.

Exploring government schemes for Entrepreneurship Promotion.

TEXT BOOKS:

T1. David H. Holt- Entrepreneurship- New Venture Creation- PHI

T2.Mathew J. Manimala, Michael P. Peters & Dean A. Shepherd Robert D. Hisrich

Entrepreneurship McGraw Hill India 2014

REFERENCE BOOKS:

R1.Hisrich, Peters & Shepherd- Entrepreneurship- 6th Edition

R2.Barringer, Entrepreneurship: Successfully launching new ventures, Pearson 3rd Edition

R3.Charantimath, Entrepreneurship: Development and Small Business Enterprise, Pearson 1st

Edition.

R4. PareekUdai,&VenkateshwaraRao- Developing Entrepreneurship- A Handbook on Learning

Systems, Learning Systems.

R5. Clifton &Bharadwaj, Entrepreneurial Strength Finder,1st,Gallup Press,2014

R6. Siddhartha Sharma, The Millionaire Entrepreneur- Like a Boss,1st,Learners of Life

Publication,2013

R7. PuneetSrivastava, Accidental Entrepreneur,1st, Rupa& Co.,2012


be able to:


Taxonomy

Level

CLO1 Describe the basics of entrepreneur, its importance and

entrepreneurship process. Understand and apply traits of

successful entrepreneurs in doing projects.

1,2,3

Remembering,

Understanding,

Applying,

CLO2 Understand the kinds of feasibility analysis and

evaluating business plans with respect to real life case

studies. Creating business models with real life examples.

2,5,6

Understanding,

Evaluating,

Creating

CLO3 Understand and analyze the ethical and legal issues in

entrepreneurship, employ people for the new venture,

marketing challenges faced by the new venture and

intellectual property rights.

2,4

Understanding,

Analyzing

CLO4 Understanding the evolution, features, role, limitations,

and types of venture capital. Analyze process of venture

capital.

2,4

Understanding,

Analyzing


Course

Learning

Outcomes

Program Learning

Outcomes (PLOs)

Program Specific

Outcomes(PSOs) P

LO

1

PL

O2

PL

O3

PL

O4

PL

O5

PL

O6

PL

O7

PL

O8

PL

O9

PL

O10

PL

O11

PL

O12

PS

O1

PS

O2

PS

O3

CLO1

L

L

H

L

M

CLO2

M

M

H

M

L

CLO3

L

L

M

L

CLO4

L

L

M


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