BANGALORE UNIVERSITY DEPARTMENT OF COMMERCE REGULATIONS PERTAINING TO B.Com DEGREE SEMESTER SCHEME I. Objective ! 1.

To cater to the manpower needs of companies in Accounting, Taxation, Auditing, Financial analysis and Management. 2. To develop business analysists for companies, capital mar ets and commodity mar ets. !. To prepare students to ta e up higher education to become business scientists, researchers consultants and teachers, with core competencies. ". To develop human resources to act as thin related issues. %. To develop entrepreneurs. &. To develop business philosophers with a focus on social responsibility and ecological sustainability. '. To develop (T enabled global middle level managers for solving real life business problems and addressing business development issues with a passion for )uality competency and holistic approach. *. To develop ethical managers with interdisciplinary approach. +. To prepare students for professions in the field of Accountancy , -hartered Accountancy, -ost and Management accountancy, professions in capital and commodity mar ets, professions in life and non life insurance and professions in #an s by passing the respective examinations of the respective professional bodies. tan for #usiness $evelopment

II.

E"i#ibi"it$ %o& A'mi io( ! -andidates who have completed Two year .re / 0niversity course of 1arnata a 2tate or its e)uivalent are eligible for admission into this course. DURATION OF THE COURSE! The course of study is ! years of 2ix 2emester. A candidate shall complete his3her degree within six 4&5 academic years from the date of his3her admission to the first semester. MEDIUM OF INSTRUCTION The medium of instruction shall be 6nglish. 7owever, a candidate will be permitted to write the examination either in 6nglish or in 1annada. ATTENDANCE! a. For the purpose of calculating attendance, each semester shall be ta en as a 0nit.

III.

IV.

V.

b. A student shall be considered to have satisfied the re)uirement of attendance for the semester, if he3she has attended not less than '%8 in aggregate of the number of wor ing periods in each of the sub9ects compulsorily. c. A student who fails to complete the course in the manner stated above shall not be permitted to ta e the 0niversity examination. II. III. COURSE MATRI) 2ee Annexure / 1 TEACHING AND EVALUATION! M.-om3M#A3MFA3M#2graduates with #.-om, #.#.M : ##2 as basic degree from a recogni;ed university are only eligible to teach and to evaluate the sub9ects including part / # sub9ects of ((( and (< semesters 4excepting languages, compulsory additional sub9ects and core (nformation Technology related sub9ects5 sub9ects mentioned in this regulation. =anguages and additional sub9ects shall be taught by the graduates as recogni;ed by the respective board of studies. VIII. S*ILL DEVELOPMENT + RECORD MAINT,ENACE AND SUBMISSION! a. 6very college is re)uired to establish a dedicated business lab for the purpose of conducting practical3on line assignments to be written in the record. b. (n every semester, the student should maintain a >ecord #oo in which a minimum of % exercises3programs per sub9ect are to be recorded. This >ecord has to be submitted to the Faculty for evaluation at least 1% days before the end of each semester. I). SCHEME OF E)AMINATION! There shall be a university examination at the end of each semester. The maximum mar s for the university examination in paper shall be 1??. For 2 ill development >ecord maintenance grades ranging from @A to $A shall be awarded by the Faculty concerned. Brades for 2 ill $evelopment >ecord maintenance shall be awarded by the teacher who taught the paper and the teacher concerned shall hand over within three days after end of the semester, the grades list to the 7ead of the $epartment who in turn shall handover, within the next three days, to the principal. The principal shall display grades on the notice board paper,wise and student,wise one wee prior to the commencement of the semester examination. The original copy of the same, duly signed by the principal, shall be sent by the principal to the registrar 46valuation5 before the commencement of the semester examination. ). APPEARANCE FOR THE E)AMINATION!

-. A candidate shall apply for all the parts in each examination when he3she appears for
the first time. A candidate shall be considered to have appeared for the examination only if he3she has submitted the prescribed application for the examination along with the re)uired fees to the university. b. A candidate who has passed any language under .art,( shall be eligible to claim

exemption from the study of the language if he3she has studied and passed the language at the corresponding level. c. Further, candidates shall also be eligible to claim exemption from studying and passing in those commerce sub9ects which he3she has studied and passed at the corresponding level, sub9ect to the conditions stipulated by the university. '. A candidate who is permitted to see admission to particular degree course on transfer from any other 0niversity shall have to study and pass the sub9ects which are prescribed by the 0niversity. 2uch candidates shall not however, be eligible for the award of ran s. )I. MINIMUM FOR A PASS!

-andidates who have obtained at least !%8 of mar s in each sub9ect shall be eligible for a pass or exemption in that sub9ect. )II. CLASSIFICATION OF SUCCESSFUL CANDIDATES!

1.

The results of the First to 2ixth semester degree examination shall be declared and classified separately as followsC a. First -lassC Those who obtain &?8 and above of the total mar s of parts (, (( and (((. b. 2econd -lassC Those who obtain %?8 and above but less than &?8 of total mar s of parts (, (( and (((. c. .ass -lassC >est of the successful candidates who secure !%8 and above but less than %?8 of mar s in part (, (( and (((. -lass shall be declared on the basis of the aggregate mar s obtained by the candidates in this degree course 4excluding languages and non,core sub9ects5 a whole. 7owever, only those candidates who have passes each semester public examination in the first attempt only shall be eligible for award of ran s. The first ten ran s only shall be notified. )III. MEDALS AND PRI/ESC Do candidates passing an external examination shall be eligible for any scholarship, fellowship, medal, pri;e or any other award. )IV. CONDITIONS TO *EEP TERMS!

2.

-. A candidate is allowed to carry all the previous uncleared papers to the

subse)uent semester3semesters.

b. 2uch of those candidates who have failed3remained absent for one or more

papers henceforth called as repeaters, shall appear for exam in such paper3s during the three immediate successive examinations. c. The candidate shall ta e the examination as per the syllabus and the scheme of examination in force during the subse)uent appearances. )V. PATTERN OF 0UESTION PAPER!

6ach theory )uestion paper shall carry 1?? mar s and the duration of examination is ! hours. The Euestion paper shall ordinarily consist of three sections, to develop testing of conceptual s ills, understanding s ills, comprehension s ills, articulation and application of s ills. The Euestion .aper will be as per the following ModelC

SECTION1A 2. a,b,c,d,e,f,g,h,i,9, ,l. SECTION 1B! 345464748. SECTION1C! 94:4;42<.

4-onceptual )uestions5 Answer any T6D

41? F 2 G 2? Mar s5

4Analytical )uestions5 4?" F * G !2 Mar s5 Answer any FH0> 46ssay type )uestions5 4?! F 1& G "* Mar s5 Answer any T7>66 Tot-" 2<< M-&= )VI. PROVISION FOR IMPROVEMENT OF RESULTS! The candidate shall be permitted to improve the results of the whole examination or of any 2emester or a sub9ect within !? days after the publication of the results. This provision shall be exercised only once during the course and the provision once exercised shall not be revo ed. The application for improvement of results shall be submitted to the >egistrar 46valuation5 along with the prescribed fee. )VII. REMOVAL OF DIFFICULTY AT THE COMMENCEMENT OF THESE REGULATIONSC (f any difficulty arises while giving effect to the provision of these >egulations, the <ice -hancellor may in extraordinary circumstances, pass such orders as he may deem fit.

B-(#-"o&e U(ive& it$ COURSE STRUCTURE 3<23 > 25 Sc?eme B.Com COURSE MATRI) Seme te & No. P-@e& No. 1.1 1.2 1.! 1." 1.% 1.& 2.1 2.2 2.! 2." 2.% 2.& 2.' !.1 !.2 !.! !." !.% !.& !.' ".1 ".2 ".! "." ".% ".& ".' %.1 %.2 %.! %." %.% Tit"e o% t?e P-@e& =anguageC 1annada32ans rit30rdu3Tamil3 Telugu3Additional 6nglish 3 Marathi3 7indi =anguageC 6nglish Financial Accounting Mar et #ehavior and -ost Analysis Hrgani;ational Management -orporate Administration 3 Methods and Techni)ues for #usiness $ecisions. =anguage / ( =anguage / (( Advanced Financial Accounting Mar eting and 2ervices Management (ndian Financial 2ystem Euantitative Analysis for #usiness $ecision,( 6nvironmental 2tudies =anguageC 1annada32ans rit30rdu3Tamil3 Telugu3Additional 6nglish 3 Marathi3 7indi =anguage / ((C a5 6nglish b5 2oft 2 ills for #usiness -orporate Accounting Financial Management #an ing =aw and Hperations Euantitative Analysis for #usiness $ecision,(( -omputer Fundamentals =anguage / ( =anguage / ((C a5 6nglish b5 -orporate -ommunication Advanced -orporate Accounting -ost Accounting e,#usiness and Accounting 2toc and -ommodity Mar ets (ndian -onstitution 6ntrepreneurship $evelopment (nternational #usiness (ncome Tax / ( -ost Management 6lective / .aper,( LectA&e HoA& Pe& ,ee= ?" ?" ?" ?" ?" ?" ?" ?" ?" ?" ?" ?" ?" ?" ?2 ?2 ?" ?" ?" ?" ?" ?" ?2 ?2 ?" ?" ?" ?" ?" ?" ?" ?" ?" ?" Tot-" M-&= 1?? 1?? 1?? 1?? 1?? 1?? 1?? 1?? 1?? 1?? 1?? 1?? 1?? 1?? %? %? 1?? 1?? 1?? 1?? 1?? 1?? %? %? 1?? 1?? 1?? 1?? 1?? 1?? 1?? 1?? 1?? 1??

II

UGC III

UGC IV

UGC V

%.& &.1 &.2 &.! &." &.% &.&

VI

6lective / .aper /(( =egal 6nvironment of #usiness 3 #usiness >egulations .rinciples of Auditing (ncome Tax / (( Management Accounting 6lective / .aper,((( 6lective / .aper /(< ELECTIVE GROUPS 2. ACCOUNTING B TA)ATION GROUP

?" ?" ?" ?" ?" ?" ?"

1?? 1?? 1?? 1?? 1?? 1?? 1??

Seme te & No. V VI

P-@e& No. %.% %.& &.% &.&

Tit"e o% t?e P-@e& (nternational Financial >eporting 2tandards #usiness Taxation , ( #usiness Taxation , (( Accounting for #usiness $ecisions 3. FINANCE GROUP

LectA&e HoA& Pe& ,ee= ?" ?" ?" ?"

Tot-" M-&= 1?? 1?? 1?? 1??

Seme te & No. V VI

P-@e& No. %.% %.& &.% &.&

Tit"e o% t?e P-@e& Advanced Financial Management (nternational Finance -orporate Financial .olicy 2ecurity Analysis : .ortfolio Management 5. MAR*ETING GROUP

LectA&e HoA& Pe& ,ee= ?" ?" ?" ?"

Tot-" M-&= 1?? 1?? 1?? 1??

Seme te & No. V VI

P-@e& No. %.% %.& &.% &.&

Tit"e o% t?e P-@e& -onsumer #ehavior Mar eting >esearch Advertising : Media Management >etail Management

LectA&e HoA& Pe& ,ee= ?" ?" ?" ?"

Tot-" M-&= 1?? 1?? 1?? 1??

6. INFORMATION B TECHNOLOGY GROUP Seme te & No. V VI P-@e& No. %.% %.& &.% &.& Tit"e o% t?e P-@e& Accounting (nformation 2ystems 6nterprise >esource .lanning I(%o&m-tio( Tec?(o"o#$ A(' AA'it #an ing Technology and Management 7. HUMAN RESOURCE GROUP Seme te& No. V VI P-@e& No. %.% %.& &.% &.& Tit"e o% t?e P-@e& 2trategic 7uman >esource Management 7uman >esource $evelopment =abor Ielfare : 2ocial 2ecurity (ndustrial >egulations LectA&e HoA& Pe& ,ee= ?" ?" ?" ?" Tot-" M-&= 1?? 1?? 1?? 1?? LectA&e HoA& Pe& ,ee= ?" ?" ?" ?" Tot-" M-&= 1?? 1?? 1?? 1??

8. BAN*ING B INSURANCE GROUP Seme te& No. V VI P-@e& No. %.% %.& &.% &.& Tit"e o% t?e P-@e& (nternational #an ing : Forex Management =ife : Beneral (nsurance >is Management Mar eting of (nsurance .roducts LectA&e HoA& Pe& ,ee= ?" ?" ?" ?" Tot-" M-&= 1?? 1?? 1?? 1??

2.5 > FINANCIAL ACCOUNTING OBCECTIVE The objective of this course is to acquaint students with the accounting concepts, tools and Techniques influencing business organizations. U(it 2! INTRODUCTION TO FINANCIAL ACCOUNTING 2< HoA& (ntroduction / Meaning and $efinition / Hb9ectives of Accounting / Functions of Accounting / 0sers of Accounting (nformation / =imitations of Accounting / Accounting .rinciples / Accounting -oncepts and Accounting -onventions, problems on accounting e)uations. U(it 3! CONVERSION OF SINGLE ENTRY INTO DOUBLE ENTRY 26 HoA& SYSTEM 2ingle entry system, (ntroduction / Meaning / Features / Merits / $emerits / Types. -onversion into $ouble 6ntry system / Deed for -onversion / .reparation of 2tatement of Affairs / -ashboo / Memorandum Trading Account / Total $ebtors Account / Total -reditors Account / #ills >eceivable Account / #ills .ayable Account / Trading and .rofit : =oss Account / #alance 2heet. U(it 5! HIRE PURCHASE SYSTEM 23 HoA& (ntroduction / Meaning of 7ire .urchase and installment purchase system, difference between hire purchase and installment purchase / (mportant $efinitions / 7ire .urchase Agreement / 7ire .urchase .rice / -ash .rice / 7ire .urchase -harges / Det 7ire .urchase .rice / Det -ash .rice / -alculation of (nterest / -alculation of -ash .rice / Journal 6ntries and =edger Accounts in the boo s of 7ire .urchaser and 7ire <endor 4Asset Accrual Method only5. .roblems on hire purchase including default and complete repossession of goods. U(it 6! ROYALTY ACCOUNTS 23 HoA& (ntroduction / Meaning / Technical Terms / >oyalty / =andlord / Tenant / Minimum >ent / 2hort Ior ings / >ecoupment of 2hort Ior ing under 4Fixed .eriod5 restrictive and non,restrictive 4Floating .eriod5 >ecoupment within the =ife of a =ease / Treatment of 2tri e and 2toppage of wor / Accounting Treatment in the boo s of =essee and lessor / passing of 9ournal entries and .reparation of necessary =edger Accounts including minimum rent account. U(it 7! CONVERSION OF PARTNERSHIP FIRM INTO A LIMITED COMPANY > 23 H& (ntroduction / Deed for conversion , Meaning of .urchase -onsideration / Mode of $ischarge of .urchase -onsideration / Methods of calculation of .urchase -onsideration / Det .ayment Method / Det Assets Method / .assing of Journal 6ntries and .reparation of =edger Accounts in the boo s of <endor / Treatment of certain items / $issolution 6xpenses / 0nrecorded Assets and =iabilities / Assets and =iabilities not ta en over by the .urchasing -ompany / -ontingent liabilities / Don,assumption of trade liabilities / (n the boo s of -ompany / .assing of (ncorporation entries and preparation of balance sheet under vertical format. S*ILL DEVELOPMENT =ist out various accounting concepts and convections 4 BAA.5 -ollection : recording of >oyalty agreement with regard to any suitable situation. -ollection and recording of 7ire .urchase Agreement. Ascertainment of -ash .rice and (nterest under 7ire .urchase 2ystem. $raft Joint venture agreement with regard to any suitable situation BOO*S FOR REFERENCE 15 $r. 2.D. MaheswariC Financial Accounting 25 #. 2 >amanC Financial Accounting !5 2 . Jain and 1. =. DarangC Financial Accounting, (

"5 %5 &5 '5 *5

2. JayapandianC Financial Accounting from Kero. >adhaswamy and >.=. BuptaC Advanced Accounting Jawaharlal : 2eema 2rivastava CFinancial Accounting,7.7 Buruprasad MurthyC Financial Accounting $r. Anil 1umar,$r. >a9esh 1umar, #.Mariyappa C Financial Accounting

2.6 MAR*ET BEHAVIOR AND COST ANALYSIS Objective! To ma e the students familiar with concepts of mar et, mar et behaviour, and cost concepts for business analysis. UNIT 2! FIRMS AND DECISIONS <8 HRS FirmC meaning and goals, profit verses value 4wealth5 maximi;ation dynamics. $ecision ma ing, decisions under mar et uncertainties, tactical verses strategic decisions and game theory. UNIT 3! MAR*ET FORCES 2< HRS $emandC meaning, law of demand, nature of elasticity of demand, determinants of elasticity of demand, cost of advertisement and derived demand relations, measurement of price elasticity under total outlay method. $emand forecasting, meaning and methods 4problems on trend pro9ection by least s)uare method5. 2upplyC =aw of supply, determinants of supply. UNIT 5! COST AND PROFIT PLANNING 26 HRS -ostC meaning of short run and long run costs, fixed and variable costs, explicit and implicit costs, opportunity cost and incremental cost 4concepts only5. Total cost, average cost and marginal cost behavior in short run and long run 4including problems5. -<. AnalysisC #6., #6 -hart and calculation of margin of safety, ..<. ratioC profit planning 4including problems on alternative cost and sales values5. UNIT 6! PRICING PRACTICES AND STRATEGIES 2: HRS $eterminants of pricing policy, pricing methodsC marginal cost pricing, target rate pricing, product line pricing, administered pricing, competitive bidding, dual pricing, transfer pricing. .rice discriminationC re)uirements, types and dumping strategies. .ricing over product life cycleC s immed pricing, penetration pricing, product /line pricing and price leadership. =inear .rogrammingC problems on profit maximi;ation and cost minimi;ation in graphic method with two variables only. UNIT 7! COST OF CAPITAL AND CAPITAL BUDGETING 23 HRS Meaning and types of capital, specific cost of capital onC debt, preference shares and e)uity shares and weighted average cost of capital 4concepts only5. -apital budgetingC meaning and significance, present value of money and its calculation, methods of investment appraisal 4simple problems on .# period and D.< methods only5. S*ILL DEVELOPMENT! 1. $raft the diagrammatic representation of each aspect of the chapter in a boo under different chapters. 2. 2elect and discuss the case studies that will have impact on business decision ma ing in each chapter. !. A survey report on the demand forecasting for a product. ". 2tudent to choose a product and apply price elasticity in real situation. %. .resent a diagram showing business cycles. Re%e&e(ce 1. ..= MehtaL Managerial 6conomics, 2ultan -hand : 2ons, Dew $elhi. 2. >.= <arshney and 1.= MaheshewariL Managerial 6conomics, 2ultan -hand : 2ons, Dew $elhi. !. 1arma .al C Managerial 6conomics, 6xcel #oo s. ". 7.= Ahu9aL #usiness 6conomics, 2. -hand : -ompany =td., Dew $elhi. %. <enugopal 3 Monica C 6conomics for #usiness, (.1. (nternational .ublications. &. 2anchethi : 1apoorL #usiness Mathamatics, 2ultan -hand : 2ons, Dew $elhi. '. 1...M 2undaramL Micro 6conomics, 2ultan -hand : 2ons, Dew $elhi. *. M.=. AgarwalL #usiness Mathamatics, 2ultan -hand : 2ons, Dew $elhi. +. $.M. MithaniL Managerial 6conomics, 7imalaya .ublishing 7ouse, Dew $elhi.

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1?. M.=. Jhingan :J.1. 2tephenL Managerial 6conomics, <rinda .ublishihing 4.5 =td. $elhi. 11. Mano9 1umar Mishra L Managerial 6conomics, <oyu 6ducation of (ndia, Dew $ehli. 12. 1han and JainL Financial Management, Tata McBraw 7ill 6ducation .rivate =td., Dew $elhi 1!. >.1. 2harma and 2.1. BuptaL Financial Management, 1alyani .ublications, =udiana. 1". >eddy and Appananiah L 6conomics for #usiness.

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2.7 > ORGANISATIONAL MANAGEMENT OBCECTIVE To familiarize the students with concepts and principles of Management Process and Human Resource Management. U(it 2! INTRODUCTION TO MANAGEMENT 23 HoA& (ntroduction / Meaning / Dature and characteristics of Management / 2cope of Management / Management and Administration / .rinciples of Management / 2ocial responsibility of management and 6thics. U(it 3! MANAGEMENT PROCESS 26 HoA& (ntroduction / Management process / .lanning / Meaning and $efinition / Dature / Hb9ectives , Types of .lans / (mportance of .lanning. Hrgani;ation / Dature / .rinciples / Types of Hrgani;ation / .urpose of Hrgani;ation. U(it 5! HUMAN RESOURCE MANAGEMENT 2< HoA& (ntroduction / Meaning of 7>M / Hb9ectives of 7>M / (mportance of 7>M / Functions and .rocess of 7>M / 7> Manager $uties and >esponsibilities / >ecent trends in 7>M. U(it 6! HUMAN RESOURCE PLANNING4 RECRUITMENT B SELECTION 26 HoA& Meaning / (mportance of 7uman >esource .lanning / #enefits of 7uman >esource .lanning. >ecruitment / Meaning / Methods of >ecruitment. 2election / Meaning / 2teps in 2election .rocess / .roblems (nvolved in .lacement. U(it 7! HUMAN RESOURCE DIRECTING4 MOTIVATING B CONTROLLING 2< HoA& $irecting, meaning : nature of directing, theories of motivation : leadership style, controlling / meaning / 6ssentials of a sound control system. S*ILL DEVELOPMENT $ifferent types of Hrgani;ation -harts 4structure5. -hart on 2taffing. <isit any organi;ation : list out the duties and responsibilities of modern 7> Manager <isit any organi;ation : and identify the various methods of performance appraisal. -hart on sources of recruitment. $raft -ontrol chart for different industry 3 business groups. BOO*S FOR REFERENCE 1. 1oont; : HA$onnell, Management. 2. <2. >ao,Hrganisational #ehaviour !. Appaniah : >eddy, 6ssentials of Management. ". = M .rasad, .rinciples of management. %. >ustum : $avar, .rinciples and practice of Management. &. 2harma : 2hashi 1 Buptha / .rinciples of Management '. >a9 umar C 7uman >esource Management, (.1. (nternational *. $r. 1. Aswathappa , 7uman >esource Management. +. . 2ubba >ao , 7uman >esource Management 1?. T >amaswamyL .rincipals of Management. 11. J.$ Tripathi L The .ower of Managing Time. 12. >e ha : <ibha /#usiness Management.

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2.8 CORPORATE ADMINISTRATION OBCECTIVE To enable the students to get familiarized with the e isting !ompan" #aw and $ecretarial Procedure. U(it 2! COINT STOC* COMPANY 2: HoA& (ntroduction / Meaning and $efinition / Features / 1inds of -ompanies. -ompanies Act 1+%& / ob9ectives : features. 2teps in formation of 9oint stoc companies , .romotion stage / meaning : functions of promoter , incorporation stage / meaning : contents of Memorandum of Association : Articles of Association, distinction between Memorandum of Association and Articles of Association 2ubscription stage / Meaning : contents of prospectus, statement in lieu of prospects, boo building. U(it 3! CAPITAL OF COMPANY 23 HoA& 2hare -apital / Meaning of 2hares / 1inds of 2hare / $istinction between e)uity : preference shares. $ebentures / Meaning / Features / Types / Merits and $emerits. 26#( guidelines for issue of shares : debentures. U(it 5! COMPANY ADMINISTRATION 26 HoA& #oard of $irectors / appointment / powers , duties : responsibilities. Managing $irector / appointment / powers / duties : responsibilities. 2ecretary , Meaning, )ualification, appointment, position, rights duties, liabilities : removal. U(it 6! CORPORATE MEETINGS 2< HoA& Meaning and $efinition / Types of Meeting / re)uisites of a valid meeting , 2tatutory Meeting / Annual Beneral Meeting / 6xtraordinary Beneral Meeting / #oard Meeting and >esolutions. U(it 7! GLOBAL COMPANIES Meaning / types /features / administration. <8 HoA&

S*ILL DEVELOPMENT $rafting of Memorandum of Association, $rafting Articles of Asssociation. $rafting Dotice of -ompany Meetings / Annual, 2pecial, 6xtraordinary and #oard meetings. $rafting >esolutions of various meetings / different types. -hart showing -ompanyAs Hrgani;ation 2tructure. -hart showing different types of -ompanies. BOO*S FOR REFERENCE 1. M.-. 2hu la : BulshanC .rinciples of -ompany =aw. 2. D.$. 1apoorC -ompany =aw and 2ecretarial .ractice. !. -.= #ansalC #usiness and -orporate =aw ". M.-. #handariC Buide to -ompany =aw .rocedures. %. 2.-. 1uchalC -ompany =aw and 2ecretarial .ractice. &. 2.-. 2harma C #usiness =aw, (.1. (nternational .ublishers '. $r. ..D. >eddy and 7.>. AppanaiahC 6ssentials of -ompany =aw and 2ecretarial .ractice, 7imalaya .ublishers. *. 2.D Maheshwari L6lements of -orporate =aw

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2.8 METHODS AND TECHNI0UES FOR BUSINESS DECISIONS OBCECTIVE To provide basic %nowledge of mathematics and statistics and their application to commercial situations. U(it 2! NUMBER SYSTEM <8 H& (ntroduction / Datural Dumbers , 6ven Dumbers / Hdd Dumbers / (ntegers / .rime Dumbers / >ational : (rrational numbers, >eal Dumbers, 7-F : =-M 4 2imple problems5. U(it 3! THEORY OF E0UATIONS 2< H& (ntroduction / Meaning , Types of 6)uations / 2imple =inear and 2imultaneous 6)uations 4only two variables5, 6limination and 2ubstitution Methods only. Euadratic 6)uations , Factori;ation and Formula Methods 4axM N bx N c G ? form only5. .roblems on -ommercial Application. U(it 5! MATRICES AND DETERMINANTS 26 H& Meaning / types / operation on matrices / addition / subtraction / multiplication of two matrices / transpose / determinants / minor of an element / co,factor of an element / inverse / crammers rule in two variables / application oriented problems. U(it 6! COMMERCIAL ARITHMETIC 2: H& 2imple interest, compound interest including half yearly and )uarterly calculations, annuities, .ercentages, bills discounting, concepts of >atios, duplicate,triplicate and sub, duplicate of a ratio. .roportionsC third, fourth and inverse proportion , problems. U(it 7! ACCOUNTING RATIODS AND PROGRESSIONS 23 H& >AT(HA2C >atioAs of profit : loss account and balance sheetC B. ratio, net profit ratio, operating ratio, operating profit ratio, debt e)uity ratio, fixed assets turnover ratio, total assets turnover ratio, current ratio, li)uid ratio, acid test ratio, debtors : creditors turnover ratio. .>HB>622(HD2C (ntroduction / Arithmetic .rogression , Finding the @n th term of A. and 2um to nth term of A.. (nsertion of Arithmetic Mean in given terms of A. and representation of A.. Beometric .rogression / finding the @nA th term and sum to @nA the term of B.. S=i"" Deve"o@me(t! $evelop an Amorti;ation Table for =oan Amount / 6M( -alculation. 2econdary overhead distribution using 2imultaneous 6)uations. .reparation of #an 2tatement. =ist of =aws of (ndices and =ogarithms. Boo= %o& Re%e&e(ce! 2ahaC Mathematics for -ost Accountants. $r. 2ancheti : 1apoorC #usiness Mathematics and 2tatistics. KamarudeenC #usiness Mathematics. >.2 #hardwa9 CMathematics for 6conomics : #usiness Madappa, mahadi 7assan, M. ()bal Taiyab / #usiness Mathematics. B.>. <eena and 2eema C #usiness Mathematics and 2tatistics (.1. (ntl .ublishers Maheshwari / Financial Management. >. . 2harma and shashi 1. Bupta / Financial Management. 2aha : Hthers #usiness Mathematics

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3.5 ADVANCED FINANCIAL ACCOUNTING OBCECTIVE The objective of this course is to provide a brief idea about the framewor% of certain allied aspects of accounting treatment. U(it 2! ACCOUNTING STANDARDS : H& (ntroduction / Meaning / $efinition / Deed / 2ignificance / An Hverview of (ndian Accounting 2tandards / A2,2, A2,!, A2,&, A2,1?, A2,1", A2,2? : A2,21 4Theory Hnly5. U(it 3! INSURANCE CLAIMS 23 H& (ntroduction / Deed / =oss of 2toc .olicy / 2teps for ascertaining Fire insurance claim / Treatment of 2alvage / Average -lause / Treatment of Abnormal (tems / -omputation of Fire insurance claims. U(it 5! CONSIGNMENT ACCOUNTS 23 H& (ntroduction / Meaning / -onsigner / -onsignee / Boods (nvoiced at -ost .rice / Boods (nvoiced at 2elling .rice / Dormal =oss / Abnormal =oss / <aluation of 2toc / 2toc >eserve / Journal 6ntries / =edger Accounts in the boo s of -onsigner and -onsignee. U(it 6! ACCOUNTING FOR COINT VENTURES 23 H& (ntroduction / Meaning / Hb9ectives / $istinction between 9oint venture and consignment /$istinction between 9oint venture and partnership / maintenance of accounts in the boo s of co,venturers / maintaining separate boo s for 9oint venture / preparation of memorandum 9oint venture , problems. U(it 7! BRANCH ACCOUNTS 28 H& (ntroduction / Meaning / Hb9ectives / Types of #ranches , $ependent #ranches / Features / 2upply of Boods .rice at -ost .rice , (nvoice .rice / #ranch Account in the boo s of 7ead Hffice 4$ebtors 2ystem Hnly5. (ndependent #ranches / Features / (ncorporation of #ranch Trial balance in 7ead Hffice #oo s / Ad9ustment 6ntries in 7o boo s only / .urchase of #ranch Fixed Asset / $epreciation of #ranch Fixed Asset / 2hare of 7ead Hffice 6xpenses / Boods in Transit / -ash in Transit / (nter branch Transactions S*ILL DEVELOPMENT .repare the list of (ndian Accounting 2tandards .reparation of a claim statement with imaginary figures to submit to (nsurance -ompany. -ollection of transactions relating to any branch and prepare a branch account. -ollecting the details regarding the fire insurance claim settlement of a particular -ase and recording the important points. =ist out the basis of Apportionment of >evenue (tems of a departmental underta ing. BOO*S FOR REFERENCE! 1. $r. 2.D. Maheswari, Financial Accounting 2. #. 2 >aman, Financial Accounting !. 2 . Jain and 1. =. Darang, Financial Accounting, ( ". A #anner9eeL Financial Accounting. %. >adhaswamy and >.=. Bupta, Advanced Accounting &. >.=. Advanced Financial Accounting. '. M.-. 2hu la and Brewel, Advaced Accounting. *. Arulanandam : >amanL Advanced Accountancy

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3.6 MAR*ETING AND SERVICES MANAGEMENT

OBJECTIVE: To familiari;e the students with the principles of mar eting and focus them towards mar eting and management of services

U(it 2! INTRODUCTION TO MAR*ETING 23 HoA& Meaning and definition , Boals / -oncepts of Mar eting / Approaches to Mar eting / Functions of Mar eting. >6-6DT T>6D$2 (D MA>16T(DB , e,business / Tele, mar eting / M,#usiness / Breen Mar eting / >etailing, >elationship Mar eting / -ustomer >elationship Management. U(it 3! MAR*ETING ENVIRONMENT 23 HoA& Meaning / demographic, economic / natural / technological / political / legal / socio cultural environment. MA>16T 26BM6DTAT(HD AD$ -HD20M6> #67A<(H0> , Meaning : $efinition , #ases of Mar et 2egmentation / -onsumer #ehaviour / Factors influencing -onsumer #ehaviour. U(it 5! MAR*ETING MI) 28 HoA& Meaning / elements / .>H$-0T / product mix, product line / product life cycle / product planning / new product development / branding , pac ing and pac aging. .>(-(DB / factors influencing pricing, methods of pricing 4only meaning5, and pricing policy , .7O2(-A= $(2T>(#0T(HD, meaning, factors affecting channels, types of mar eting channels, .>HMHT(HD /meaning and significance of promotion / personal selling and advertising.

U(it 6! INTRODUCTION TO SERVICE MANAGEMENT

2< HoA&

Meaning of services / characteristics of services / classification of services / mar eting mix in service industry / growth of service sector. 2ervice processes / $esigning the service process / service blueprint / bac office : front office process. UNIT 7! SERVICE SECTOR MANAGEMENT 2< HoA& Tourism and Travel 2ervices / concept, nature, significance and mar eting. 7ealth -are services / concept, nature, significance and mar eting. 6ducational services , concept, nature, significance and mar eting. S*ILL DEVELOPMENT (dentify the producer of your choice and describe in which stage of the product life cycle it is positioned. 2uggest strategies for development of a product. 2tudy of -onsumer #ehaviour for a product of your choice. $evelop an Advertisement copy for a product. .repare a chart for distribution networ for different products. BOO*S FOR REFERENCE 1. .hilip 1otler , Mar eting Management 2. J.-. Bandhi , Mar eting Management !. 2tanton I.J. et;al Michael : Ial er, Fundamentals of Management.

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". %. &. '.

Jayachandran L Mar eting Management. . D >eddy : Appanniah, 6ssentials of Mar eting Management. 2onta i, Mar eting Management. $r. 2ha9ahan. 2L 2ervice Mar eting 4-oncept, .ractices : -ases5L 7imalaya .ublishing 7ouseL MumbaiL First 6dition 2??1. *. -engi; 7a sever etal / @2ervice Management and HperationsAL .earson 6ducation. +. >amesh and Jayanthi .rasad C Mar eting Management (.1. (nternational .ublishers 1?. 0sha $evi, #hargavi, Jyothi,2ervice Management. 11. 1. 1aruna aranL Mar eting Management. 3.7 INDIAN FINANCIAL SYSTEM OBCECTIVE The objective of this course is to familiarize the students with regard to structure, organization and wor%ing of financial s"stem in &ndia. U(it 2! FINANCIAL SYSTEM 23 H& (ntroduction / Meaning / -lassification of Financial 2ystem. Financial Mar ets / Functions and 2ignificance of .rimary Mar et, 2econdary Mar et, -apital Mar et, : Money Mar et. U(it 3! FINANCIAL INSTITUTIONS 23 H& Types of ban ing and non,ban ing financial institutions. -onstitution, ob9ectives : functions of ($#(, 2F-s, 2($-s, =(-, 6F(M #an . Meaning and scope of Mutual Funds. U(it 5! COMMERCIAL BAN*S : H& (ntroduction / >ole of -ommercial #an s / Functions of -ommercial #an s / .rimary Functions and 2econdary Functions / (nvestment .olicy of -ommercial #an s. Darasimaham committee report on ban ing sector reforms. U(it 6! REGULATORY INSTITUTIONS 23 H& (ntroduction. >#( / Hrgani;ation / Hb9ectives / >ole and Functions. The 2ecurities / 6xchange #oard of (ndia / Hrgani;ation and Hb9ectives. U(it 7! FINANCIAL SERVICES 23 H& (ntroduction / Meaning / Features / (mportance. Types of Financial 2ervices / factoring, leasing, venture capital, -onsumer financeL housing : vehicle. S*ILL DEVELOPMENT $raft a chart showing the financial services in the (ndian Financial 2ystem. =ist the (nstruments traded in the Financial Mar et. $raft the application forms for opening a Fixed, -urrent and 2avings #an A3cs. -ollection and recording for Foreign 6xchange rates of different currencies <is,P,vis >upee. 2pecimen of $ebit and -redit cards. 2pecimen of -he)ue with M(-> technology. BOO*S FOR REFERENCE 1. Meir 1ohnC Financial (nstitutions and Mar ets, Tata McBrah 7ill 2. = M #holeC Financial (nstitutions and Mar ets, Tata Mcgrah 7ill !. <asantha $esaiC The (ndian Financial 2ystem, 7.7 ". M O 1hanC (ndian Financial 2ystem, TM7 %. A $atta L (ndian Financial 2ystem, 6xcel #oo s &. $.1. Murthy and <enugopal C (ndian Financial 2ystem (.1. (nternational .ublishers '. . D <arshney : $ 1 MittalC (ndian Financial 2ystem, 2ulthan -hand : 2ons

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*. 6 Bardon : 1 Datara9anC Financial Mar ets : 2ervices. +. B. >amesh #abuL (ndian Financial 2ystem. 7.7 1?. 2.-. 2harma and Monica C (ndian Financial 2ystem (.1. (nternational .ublishers

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3.8 0UANTITATIVE ANALYSIS FOR BUSINESS DECISIONS1I OBCECTIVE To provide basic %nowledge of mathematics and statistics and their application to commercial situations. U(it 2! INTRODUCTION TO STATISTICS Meaning and $efinition / Functions / 2cope / =imitations. <7 H&

U(it 3! TABULATION AND PRESENTATION OF DATA 2< H& -ollection of data , census and sample techni)ues. -lassification of data, preparation of fre)uency distribution and tabulation of data. (mportance of graphic and diagrammatic presentation, Types of diagrams / one dimensional, two dimensional, percentage bar diagrams and pie diagrams. U(it 5! MEASURES OF CENTRAL TENDENCY 3< H& (ntroduction / Types of averages / Arithmetic Mean 42imple and Ieighted5, Median, Mode 4using direct : step deviation method only : excluding missing fre)uency problems5. Braphical representation of median and mode / ogives, histograms, smoothed fre)uency curve, fre)uency polygon. U(it 6! MEASURE OF DISPERSION AND S*E,NESS 27 ?& (ntroduction / Meaning : $efinition / Methods of dispersionC 2tandard $eviation and -oefficient of <ariation. 2 ewnessC meaning, uses, and problems on 1arl .earsonsA coefficient of s ewness. U(it 7! INDE) NUMBERS 2< H& Meaning : $efinition / uses / -lassification / -onstruction of (ndex Dumbers / Methods of constructing (ndex Dumbers / 2imple Aggregative Method / 2imple Average of .rice >elative Method / Ieighted index method / FisherAs (deal method 4excluding T>T : F>T5 / -onsumer .rice (ndex / .roblems. S*ILL DEVELOPMENT -ollect the age statistics of 1? married couples and compute correlation coefficient. -ollect the age statistics of 1? newly married couples and compute regression e)uations. 6stimate the age of bride when age of bridegroom is given. 2elect 1? items of daily,consumed products and collect base year )uantity, base year price and current year price. -alculate cost of living index. -ollect the turnover of a company for ' years and predict the sales of * th year by using method of least s)uare. BOO*S FOR REFERENCE 1. 2 . B0.TAC 2tatistical Methods, 2ultan -hand, $elhi 2. $.. Apte L 2tatistical Tools for Managers. !. $r. # D B0.TAC 2tatistics 42ahityta #havan5, Agra. ". 2.- B0.TAC #usiness 2tatistics. %. D.<.> Daidu C Hperation >esearch (.1. (nternational .ublishers &. 6==A7AD-6 C 2tatistical Methods '. 2AD-76T7( AD$ 1A.HH>C #usiness Mathematics *. <eerachamyC Hperation >esearch (.1. (nternational .ublishers +. Anand 2harma C 2tatistics For Management, 7.7 1?. 2. Jayashan ar Euantitative Techni)ues for Management. 5.3 E@-&t 1B. SOFT S*ILLS FOR BUSINESS

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Objective To create an awareness of the soft s%ills required to plan and persue a career and also to empower them with emplo"abilit" s%ills. U(it 2! ATTITUDE AND EMOTIONAL INTELLIGENCE <8 HoA& (mportance of Attitude / Meaning of .ositive Thin ing and .ositive Attitude / how to build positive attitude / effects of negative attitude and how to overcome them. 2ignificance of interpersonal relationships in personal and professional life , Tips to enhance interpersonal relationships , 6motional (ntelligence. U(it 3! VISION4 GOAL SETTING B TIME MANAGEMENT <8 HoA& Meaning of <ision / doing things for the right purpose / 2etting and achieving goals / importance of goal setting / periodicity in goal setting / short, medium, long,term / methods to achieve set goals. Beneral principles of stress management and Time Management. U(it 5! CREATIVITY <8 HoA& The creative mind / (mportance of -reativity / 6lements of -reativity / (nfluence and Flexibility / Factors influencing creativity / Methods of enhancing creativity / techni)ues of creativity / #rainstorming, attributes listing. U(it 6! COMMUNICATION S*ILLS <: HoA& 2ignificance / process of communication , / forms of communication , -ommunication Bap / listening s ills / #asics of Managerial 2pea ing 2 ills / #ody =anguage / 7ow to develop matter for a speech, .resentation aids and effective use of presentation aids. .reparation of >esume : preparing students for B$ : (nterview. U(it 7! C-&&ie& P"-((i(# <6 HoA& Awareness of carrier, 2ources of (nformation, -hoosing a carrier and carrier counseling. PRACTICALS! 6xtempore speeches, Just a Minute. -onducting 2tress (nterviews. -reative 6xercise, >ole play. BOO*S FOR REFERENCE! 1. -ollinsC .ublic 2pea ing 2. Mair C Art of .ublic 2pea ing !. >a9 umarC #asic of #usiness -ommunication ". <.D. Ahu9a.C The IorldAs Famous 2peeches %. $aniel Boleman C 6motional (ntelligence &. Jyotsna -odety C0nderstanding 6motional (ntelligence . '. $alip 2ingh C6motional (ntelligence at Ior . *. #. $as 3 ( 2atpathyC #usiness -ommunication : .ersonality $evelopment. +. #.7usluc C.ersonality $evelopment / 6li;abeth. 1?. M.2. >aoC 2oft 2 ills / 6nhancing 6mployability (.1. (nternational .ublishers 11. Allen #ease C#ody =anguage . 12. Tanushree .ooder CFit and Fine #ody and Mind 1!. -.B.B 1rishnamacharyulu : =alitha C2oft 2 ills of .ersonality $evelopmentL 1". $r. partho .ratim >oy C#usiness -ommunications / The #asics 1%. 2a9itha Jayapra ash CTechnical -ommunication

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5.5 CORPORATE ACCOUNTING OBCECTIVE The objective of this course is to enable the students to have a comprehensive awareness about the provisions of the compan"'s (ct and corporate accounts. U(it 2! AC0UISITION OF BUSINESS OF NON1CORPORATE ENTITIES (ntroduction / calculation of purchase consideration / 9ournal entries, ledger accounts and balance sheet in the boo s of the company under same set of boo s. U(it 3! PROFIT PRIOR TO INCORPORATION Meaning / calculation of sales ratio / time ratio / weighted ratio / treatment of capital and revenue expenditure / ascertainment of pre,incorporation and post,incorporation profits by preparing profit and loss account / balance sheet. U(it 5! VALUATION OF GOOD,ILL 2< H& Meaning / -ircumstances of <aluation of Boodwill / Factors influencing the value of Boodwill / Methods of <aluation of BoodwillC Average .rofit Method, 2uper .rofit Method, -apitali;ation of average .rofit Method, -apitali;ation of 2uper .rofit Method, and Annuity Method. .roblems. U(it 6! VALUATION OF SHARES 2< H& Meaning / Deed for <aluation / Factors Affecting <aluation / Methods of <aluationC (ntrinsic <alue Method, Oield Method, 6arning -apacity Method, Fair <alue Method. >ights (ssue and <aluation of >ights (ssue. .roblems. U(it 7! COMPANY FINAL ACCOUNTS 3< H& 2tatutory .rovisions regarding preparation of -ompany Final Accounts / Treatment of 2pecial (tems / Tax deducted at source / Advance payment of Tax / .rovision for Tax / $epreciation / (nterest on debentures / $ividends / >ules regarding payment of dividends / Transfer to >eserves / .reparation of .rofit and =oss Account and #alance 2heet in vertical form / calculation of managerial remuneration. S*ILL DEVELOPMENT -ollect and fill the share application form of a limited -ompany. -ollect a .rospectus of a company and identify the its salient features. =ist the various functions of 0nderwriters. -ollect annual report of a -ompany and =ist out its assets and =iabilities. -ollection of latest final accounts of a company and find out the net Asset value of shares =ist out the conditions to be fulfilled for redemption of .reference shares. BOO*S FOR REFERENCE 1. $r. 2.D. Maheswari , Financial Accounting. 2. 2. .. Jain and 1. =. Darang / -orporate Accounting !. 2. #hat, -orporate Accounting. ". 2. (yengar, Advanced Accountancy. %. > = Bupta, Advanced Accountancy. &. Arulanandam : >aman L -orporate Accounting /(( '. Anil 1umar , Mariyappa : >a9esh / -orporate Accounting.

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5.6 FINANCIAL MANAGEMENT OBCECTIVE To enable students to understand the basic concepts of financial management and the role of financial management in decision)ma%ing. U(it 2! FINANCIAL MANAGEMENT 2< H& (ntroduction / Meaning of Finance / #usiness Finance / Finance Function / Aims of Finance Function / Hrgani;ation structure of finance department , Financial Management / Boals of Financial Management / Financial $ecisions / >ole of a Financial Manager / Financial .lanning / 2teps in Financial .lanning / .rinciples of a 2ound Financial .lanning. U(it 3! TIME VALUE OF MONEY 23 H& (ntroduction / Meaning : $efinition / Deed / Future <alue 46ven Flow / 0neven Flow : Annuity5 / .resent <alue 46ven Flow / 0neven Flow : Annuity5 / $oubling .eriod / -oncept of <aluationC <aluation of #onds, $ebentures and shares , 2imple .roblems. U(it 5! FINANCING DECISION 26 H& (ntroduction / Meaning of -apital 2tructure / Factors influencing -apital 2tructure / Hptimum -apital 2tructure / -omputation : Analysis of 6#(T, 6#T, 6.2 / =everages. 2imple .roblems. U(it 6! INVESTMENT B DIVIDEND DECISION 2: H& (nvestment $ecisionC (ntroduction / Meaning and $efinition of -apital #udgeting / Features / 2ignificance / .rocess / Techni)uesC .aybac .eriod, Accounting >ate of >eturn, Det .resent <alue, (nternal >ate of >eturn. 2imple .roblems. $ividend $ecisionC (ntroduction / Meaning and $efinition / $eterminants of $ividend .olicy / Types of $ividends. U(it 7! ,OR*ING CAPITAL MANAGEMENT <8 H& (ntroduction / -oncept of Ior ing -apital / 2ignificance of Ade)uate Ior ing -apital / 6vils of 6xcess or (nade)uate Ior ing -apital / $eterminants of Ior ing -apital / 2ources of Ior ing -apital. S*ILL DEVELOPMENT $raw the organi;ation chart of Finance Function (llustrate operating cycle for at least 2 companies of your choice. 6valuate the D.< of an investment made in any one of the capital pro9ects with imaginary figures for % years. .repare an aging schedule of debtors with imaginary figures. -apital structure analysis of companies in different industries BOO*S FOR REFERENCE 1. 2 D Maheshwari, Financial Management. 2. 1han and Jain, Financial Management. !. 2. #hat, Financial Management. ". 2harma and 2ashi Bupta, Financial Management. %. ( M .andey, Financial Management. &. .rasanna -handra, Financial Management. '. ..1 2imha / Financial Management. *. B. 2udarshan >eddy, Financial Management. +. M. Bangadhar >ao : Hthers , Financial management 1?. 1ul arni : 2athya.rasad L Financial Management.

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5.7 BAN*ING LA, AND OPERATIONS OBCECTIVE To familiari;e the students to understand the law and practice of ban ing. U(it 2! BAN*ER AND CUSTOMER RELATIONSHIP <: H& (ntroduction / Meaning of #an er / Meaning of -ustomer / Beneral : 2pecial >elationships. U(it 3! NEGOTIABLE INSTRUMENTS 23 H& (ntroduction / Meaning : $efinition / Features / 1inds of Degotiable (nstrumentsC Meaning, $efinition : Features of .romissory Dotes, #ills of 6xchange, -he)ues , -rossing of che)ues / types of crossing / 6ndorsementsC Meaning, 6ssentials : 1inds of 6ndorsement. U(it 5! BAN*ING OPERATIONS 3< H&

!ollecting *an%er / Meaning / $uties : >esponsibilities of -ollecting #an er / 7older for <alue / 7older in $ue -ourse , 2tatutory .rotection to -ollecting #an er Pa"ing *an%er / Meaning / .recautions / 2tatutory .rotection to the .aying #an er / $ishonor of -he)ues / Brounds of $ishonor / -onse)uences of wrongful dishonor of -he)ue. =ending #an erC .rinciples of #an =ending / 1inds of lending facilities such as =oans, -ash -redit, Hverdraft, #ills $iscounting, =etters of -redit / D.AC meaning, circumstances : impact / regulations of priority lending for commercial ban s. U(it 6! CUSTOMERS AND ACCOUNT HOLDERS 26H& Types of -ustomers and Account 7olders , .rocedure and .ractice in opening and conducting of account of different customers including minors , meaning : operation of Joint Account 7olders, .artnership Firms, Joint 2toc companies, executors and trustees, clubs and associations and 9oint 7indu family. U(it 7! BAN*ING INNOVATIONS Dew technology in #an ing / 6,services / $ebit and -redit cards. ATM, 6lectronic Fund Transfer, M(->, >TB-, $6MAT. <8 H& (nternet #an ing,

S*ILL DEVELOPMENT! -ollect and fill account opening form of 2# A3c or -urrent A3c -ollect and fill pay in slip of 2# A3c or -urrent A3c. $raw specimen of $emand $raft. $raw different types of endorsement of che)ues. .ast specimen of Travellers -he)ues 3 Bift che)ues 3 -redit che)ues. =ist customer services offered by atleast 2 ban s of your choice. BOO*S FOR REFERENCE 1. Tannan M.=C #an ing =aw and .ractice in (ndia. 2. 2heldon 7..C .ractice and =aw of #an ing. !. 1othari D. MC =aw and .ractice of #an ing. ". Deelam - Bulati C .rinciples of #an ing Management. %. Maheshwari. 2.D.C #an ing =aw and .ractice. &. 2he ar. 1.-C #an ing Theory =aw and .ractice. '. Bordon : Datara9an, #an ing Theory =aw and .ractice *. 2. . 2rivastava L #an ing Theory : .ractice +. 2. <ipradas : 9. 1 2yan L #an =ending 1?. Ba9endra : poddar C =aw and .ractice of #an ing

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5.8 0UANTATIVE ANALYSIS FOR BUSINESS DECISIONS1II Objective: To train the students with statistical techni)ues for their application in business decisions. U(it 2! CORRELATION AND REGRESSION ANALYSIS 2: H& -orrelationC Meaning , 0ses / Types / 1arl .earsonAs coefficient of correlation / probable error : 2pearmanAs >an -orrelation 4using actual mean and 6xcluding bivariate and Multi correlation5. >egressionC Meaning, 0ses, >egression lines, regression 6)uations, regression coefficients 4using actual mean method only5. U(it 3! TIME SERIES 2< H& (ntroduction / Meaning / 0ses /-omponents of Time 2eries / -omputation of Trend <alues : graphical presentation under the Method of =east 2)uares 46xcluding simultaneous e)uation method5. U(it 5! INTERPOLATION AND E)TRAPOLATION 23 H& Meaning , 2ignificance / Assumptions. Methods of (nterpolation / #inomial expansion 4in case of missing values, only two missing values5 , DewtonAs method of advancing differences. U(it 6! SAMPLING AND SAMPLING DISTRIBUTION 2< H& Meaning, typesC purposive sampling, >andom sampling, simple sampling, stratified sampling, parameter and statistic. 2ampling distribution , standard error 42imple problems on determination of sample si;e5. U(it 7! THEORY OF PROBABILITY 42imple .roblems only5 2< H&

BOO*S FOR REFERENCE 1.2 . B0.TAC 2tatistical Methods, 2ultan -hand, $elhi 2.2 - Buptha and < 1 1apoor, Fundamentals of Mathematical 2tatistics !. 2. Jaishan arC Euantitative Techni)ues for Managers ".B - #eri, 2tatistics for Management. %.$r. # D B0.TAC 2tatistics 42ahityta #havan5, Agra. &.<eerachamyC Hperation >esearch (.1. (nternational .ublishers '.6==A7AD-6 C 2tatistical Methods *.Euantitative Techni)ues for Managerial $ecisions, 0 1 2rivastava, B < 2henoy, +.2 - 2harama, Dew Age (nternational .ublishers. 1?. -.> >eddy , Euantitative Techni)ues for Management $ecisions

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5.9 COMPUTER FUNDAMENTALS OBCECTIVES To provide basic %nowledge of !omputer and its +sage. U(it 2! INTRODUCTION TO COMPUTERS Beneral features of a -omputer / Beneration of -omputers , .ersonal -omputer / Ior station / Mainframe -omputer and 2uper -omputers. -omputer Applications / $ata .rocessing / (nformation .rocessing / -ommercial / Hffice Automation / (ndustry and 6ngineering / 7ealthcare / 6ducation / Braphics and Multimedia. U(it 3! COMPUTER ORGANI/ATION -entral .rocessing 0nit / -omputer Memory / .rimary Memory / 2econdary Memory / 2econdary 2torage $evices / Magnetic and Hptical Media / (nput and Hutput 0nits / HM> / H-> / M(-> / 2canner / Mouse , Modem. U(it 5! COMPUTER HARD,ARE AND SOFT,ARE Machine language and high level language. Application software. -omputer program. Hperating system. -omputer virus, antivirus and -omputer security. 6lements of M2 $H2 and Iindows H2. -omputer arithmetic. #inary, octal and hexadecimal number systems. Algorithm and flowcharts. (llustrations. 6lements of database and its applications. U(it 6! MICROSOFT OFFICE Iord processing and electronic spread sheet. An overview of M2 IH>$, M2 6F-6= and M2 .HI6>.H(DT. 6lements of #A2(- programming. 2imple illustrations. U(it 7! COMPUTER NET,OR*S Types of networ s. =AD, (ntranet and (nternet. (nternet applications. Iorld wide web. 6,mail, browsing and searching. 2earch engines. Multimedia applications. LIST OF PRACTICAL ASSIGNMENTS! E23 Se io( o% 3 ?oA& e-c?. 2ystem use, eyboard, mouse operations. Iord pad and paint brush. -reating a folder and saving a document / 2 sessions. 2imple M2. $H2 commands / 1 2ession Iindows operating system / icons, menus and submenus, my computer / 2 sessions $es top publishing / preparation of a document using M2.IH>$ / 2 sessions (nstallation of a software, virus scanning / illustrations / 1 session. 2preadsheet calculations using M2.6F-6= / 1 session. #A2(- programming / illustrations / 1 session. (nternet use. 2urfing, browsing, search engines, 6,mail. / 2 sessions. BOO*S FOR REFERENCE! Alexis =eon and Mathews =eon 41+++5C Fundamentals of information technology, =eon Techworld .ub. Jain, 2.1. 41+++5C (nformation Technology QHR level made simple, #.# .ub. Jain, <.1. 42???5C QHR =evel .ersonal -omputer 2oftware, #.# .ub. $. 2harma / Foundations of (T >a9araman, <. 41+++5C Fundamentals of -omputers, .rentice 7all (ndia. 7amacher, -omputer Hrganisation, Mc Braw. Archana umar / -omputer #asics with office automation, (.1. (nternational .ublishers. 2inha, -omputer Fundamentals, #.# .ub. -.2. < Murthy Fundamentals of -omputers, 7.7 B.< An9aneyulu / -omputer Hrganisations 2aha : 2aha / -omputer Fundamentals

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6.3EB. CORPORATE COMMUNICATION OBCECTIVE To train the students in drafting various correspondence for different functions of *usiness U(it 2! PERSONNEL CORRESPONDENCE <8 H& =etters calling candidates for written test, drafting interview letters, offer of appointment, order of appointment, show cause notices, letters of dismissal and discharge. U(it 3! SECRETARIAL CORRESPONDENCE <8 H& -orrespondence with shareholders and debenture holders relating to dividends and interest, transfer and transmission of shares. U(it 5! INTER1DEPARTMENTAL COMMUNICATION <8 H&

(nternal memos, office circulars, office orders, -ommunication with regional3branch offices. U(it 6! MODERN COMMUNICATION DEVICES <8 H& (nternet, teleconferencing, Mobile .hones, -omputers, =aptops, -lose circuit T<s. $es top .ublishing, 6lectronic Mail 4e,mail5, 2M2 Messages, Audio -onferencing, <ideo -onferencing, 6,-ommerce, Fax, .hotocopying, .rinting, 6lectronic 2torage $evices. U(it 7! PAb"ic Re"-tio( <8 H& Meaning, importance and 6lements of .ublic relations, -orporate #rand #uilding, (mage Management, 6vent Management and Media Management. BOO*S FOR REFERENCE 1. >.H. 2harma : 1rishna MohanC #usiness -ommunication : >eport Iriting, TM7, Dew $elhi. 2. >aman. 2 : 2wami. >C #usiness -ommunication / A .ractical Approach, .rofessional .ublications, Madras. !. >amesh : .attanashettiC 6ffective #usiness 6nglish : -orrespondence. ". 2ehgal3 1hetarpal, #usiness -ommunication %. Ma9umdarC -ommercial -orrespondence. &. .in and ThomsanC 6nglish Brammar, -omposition and -orrespondence. '. >.1. Madhu ar C #usiness -ommunications, <i as. *. #hardwa9 C Fundamental of #usiness -ommunication, (.1. (nternational .ublishers +. 1umarC #usiness -ommunication. 1?. #oveeC #usiness -ommunication Today. 11. 2harma : others / #usiness -ommunications. 12. >ai >ai C #usiness -ommunication, 7.7, Mumbai 1!. >itwi 7aldar L AT.# of #usiness -ommunication

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6.5 ADVANCED CORPORATE ACCOUNTING OBCECTIVE This course enables the students to develop awareness about !orporate (ccounting in conformit" with the Provision of !ompanies' (ct and latest amendments thereto with adoption of (ccounting $tandards. U(it 2! MERGERS AND AC0UISITION OF COMPANIES 28 H& Meaning of Amalgamation and Ac)uisition / Types of Amalgamation / Amalgamation in the nature of Merger / Amalgamation in the nature of .urchase , Methods of .urchase -onsideration / -alculation of .urchase -onsideration 4A21"5 / Accounting for Amalgamation / .ooling of (nterest Method and .urchase Method / 6ntries and =edger Accounts in the #oo s of Transferor -ompany and 6ntries and .reparation of #alance 2heet in the boo s of Transferee -ompany. U(it 3! INTERNAL RECONSTRUCTION <: H& Meaning / Hb9ective / .rocedure / Form of >eduction / .assing of Journal 6ntries / .reparation of #alance 2heet after >econstruction. 2imple .roblems. U(it 5! LI0UIDATION OF COMPANIES 26 H& Meaning / Types of =i)uidation / Hrder of .ayment , -alculation of =i)uidatorAs >emuneration / .reparation of =i)uidators Final 2tatement of Account. U(it 6! HOLDING COMPANY ACCOUNTS 26 H& (ntroduction / Meaning of 7olding -ompany / 2ubsidiary -ompany / 2teps / .re Ac)uisition .rofits / .ost Ac)uisition .rofits / Minority (nterest / -ost of -ontrol or -apital >eserve / 0nreali;ed .rofit / Mutual (ndebtedness / .reparation of -onsolidated #alance 2heet 4As per A2215. U(it 7! RECENT DEVELOPMENTS IN ACCOUNTING 7uman >esource Accounting / 6nvironmental Accounting / 2ocial >esponsibility Accounting / Accounting for (ntangible Assets. 4Theory only5. S*ILL DEVELOPMENT -alculation of .urchase consideration with imaginary figures =ist any % cases of amalgamation in the nature of merger or ac)uisition of Joint 2toc -ompanies =ist out legal provisions in respect of internal reconstruction. Darrate the steps for preparation of consolidated balance sheet. -alculate minority interest and goodwill with imaginary figures. BOO*S FOR REFERENCE 1. 2.D. Maheswari , Financial Accounting. 2. >= Bupta, Advanced Accountancy. !. 1.1 <erma / -orporate Accounting. ". .atil 1orlahalli, Financial Accounting. %. Jain and Darang, -orporate Accounting. &. Tulsian, Advanced Accounting. '. $r. Anil 1umar, $r. >a9esh 1umar, #. Mariyappa C -orporate Accounting,((. *. Arulanandam : >aman L -orporate Accounting,((

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6.6 COST ACCOUNTING OBCECTIVE The objective of this subject is to familiarize students with the various concepts and element of cost. U(it 2! INTRODUCTION TO COST ACCOUNTING 2< H& (ntroduction / Meaning : $efinition of -ost, -osting and -ost Accounting / Hb9ectives of -osting , -omparison between Financial Accounting and -ost Accounting / $esigning and (nstalling a -ost Accounting 2ystem / -ost -oncepts , -lassification of -osts / -ost 0nit / -ost -enter / 6lements of -ost / .reparation of -ost 2heet / Tenders and Euotations. U(it 3! MATERIAL COST CONTROL 27 H& Meaning / TypesC $irect Material, (ndirect Material. Material -ontrol / .urchasing .rocedure / 2tore 1eeping / Techni)ues of (nventory -ontrol / 2etting of 2toc =evels / 6HE / A#- Analysis / <6$ Analysis / Just (n,Time / .erpetual (nventory 2ystem / $ocuments used in Material Accounting , Methods of .ricing Material (ssuesC F(FH, =(FH, Ieighted Average .rice Method and 2imple Average .rice Method , .roblems. U(it 5! LABOUR COST CONTROL 2< H& Meaning / TypesC $irect =abour, (ndirect =abour , Time eeping / Time boo ing / (dle Time / Hvertime / =abour Turn Hver. Methods of =abour >emunerationC Time >ate 2ystem, .iece >ate 2ystem, (ncentive 2ystems 47alsey plan, >owan .lan : TaylorAs differential .iece >ate 2ystem5 / .roblems U(it 6! OVERHEAD COST CONTROL 27 H& Meaning and $efinition / -lassification of Hverheads / .rocedure for Accounting and -ontrol of Hverheads / Allocation of Hverheads / Apportionment of Hverheads / .rimary Hverhead $istribution 2ummary / 2econdary Hverhead $istribution 2ummary / >epeated $istribution Method and 2imultaneous 6)uations Method / Absorption of Factory Hverheads / Methods of Absorption / Machine 7our >ate / .roblems. U(it 7! RECONCILIATION OF COST AND FINANCIAL ACCOUNTS 2< H& Deed for >econciliation / >easons for differences in .rofit or =oss shown by -ost Accounts and .rofit or =oss shown by Financial Accounts / .reparation of >econciliation 2tatement and Memorandum >econciliation Account. S*ILL DEVELOPMENT -lassification of costs incurred in the ma ing of a product. (dentification of elements of cost in services sector. -ost estimation for the ma ing of a proposed product. $ocumentation relating to materials handling in a company. -ollection and -lassification of overheads in an organi;ation. $eveloping a case for reconciliation. BOO*S FOR REFERENCE 1. D.1. .rasadC -ost Accounting 2. Digam : 2harmaC -ost Accounting !. 1hanna .andey : Ahu9a / .ractical -osting ". .. 1 2inha / Accounting : -osting for Managers. %. M.=. AgarwalC -ost Accounting &. Jain : DarangC -ost Accounting '. .alaniappan and 7ariharan C -ost Accounting (.1. (nternational .ublishers *. 2... (yengarC -ost Accounting +. 2.D. MaheshwariC -ost Accounting 1?. M. D. AroraC -ost Accounting

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11. $uttaC -ost Accounting

6.7 E1BUSINESS AND ACCOUNTING

UNIT 2. e1BUSINESS 2< HoA& (ntroduction, 6,-ommerce / definition, 7istory of 6,commerce, types of 6,-ommerce # to # etc. -omparison of traditional commerce and e,commerce. 6,-ommerce business models / ma9or # to #, # to - model, -onsumer,to,-onsumer 4-2-5, -onsumer,to, #usiness 4-2#5 model, .eer to,.eer 4.2.5 model / emerging trends. Advantages3 $isadvantages of e,commerce, web auctions, virtual communities, portals, e,business revenue models. UNIT 3. H-&'F-&e -(' So%tF-&e %o& E1BA i(e <7 HoA& Ieb server hardware and software / software for web servers, Iebsite and internet utility programs, Ieb server hardware, web hosting choices / electronic commerce software / shopping cart . U(it 5! Getti(# t-&te' Fit? T-""$ <7 HoA&

Ihat is TallyS 0sing Tally 2oftwareC introduction and installation, >e)uired 7ardware, .reparation for installation of tally software, installation. (tems on Tally screenC Menu options, creating a Dew -ompany, #asic -urrency information, Dew -ompany, Hther information, -ompany features and inventory features. U(it 6! Co(%i#A&i(# T-""$ 2< HoA& Beneral, Dumber symbols, accts3inv info menu, voucher entry, invoice3orders entry and printing, security issue. ,or%ing in Tall"- Ma ing =edger Accounts, writing voucher, voucher entry, ma ing different types of voucher, correcting sundry debtors and sundry creditorAs accounts, preparation of Trail #alance, Accounts boo s, -ash #oo , #an #oo s, =edger Accounts, Broup 2ummary, 2ales >egister and .urchase >egister, Journal >egister, 2tatement of Accounts, : #alance 2heet. U(it 7! Re@o&t i( T-""$2< HoA& Hutput reports, basic features of displaying reports, printing reports, other printing options, display account boo stand statements, viewing cash3ban boo s, configure balance sheet, columnar balance sheet, show fortnightly balance sheet, integrate accounts with inventory, display profit and loss account. REFERENCE BOO*S 1. 1ala ota >avi and A. #. Ihinston C .rontiers of /lectronic !ommerce, Addison Iesley 2. Iatson > T C /lectronic !ommerce 0 the strategic perspective. The $ryden press !. Agarwala 1.D and $ee sha ArarwalaC *usiness on the 1et 0 ,hats and Hows of /)!ommerce ". Agarwala 1. D. and $ee sha Ararwala C *usiness on the 1et 0 *ridge to the online store front, Macmillan, Dew $elhi. %. .. $iwan 3 2. 2harma / 6 / -ommerce &. 2rivatsavaC 6.>.., (.1. (nternational .ublishers '. $iwan, .rag and 2unil 2harma, /lectronic !ommerce 0 ( manager guide to /) business, <anity #oo s (nternational, $elhi *. Tally for 6nterprise 2olutions / +. -.2.< Murthy, 6 -ommerce, 7.7

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6.8. STOC* AND COMMODITY MAR*ETS Objective! To provide students with a conceptual framewor% of stoc% mar%ets and commodit" mar%ets, functionaries in these mar%ets and their mode of trading. 2. AN OVERVIE, OF CAPITAL AND COMMODITIES MAR*ETSC 2< HoA& .rimary Mar et, 2econdary Mar et 42toc Mar et5, $epositaries, .rivate placements of shares 3 #uy bac of shares, (ssue mechanism. Meaning of commodities and -ommodities mar et, differences between stoc mar et and commodities mar et. 3. STOC* MAR*ET! 23 HoA& 7istory, Membership, Hrganisation, Boverning body, Functions of stoc 6xchange, on line trading, role of 26#(, >ecogni;ed 2toc 6xchanges in (ndia 4brief discussion of D26 and #265. $erivatives on stoc sC meaning, types 4in brief5. 5. TRADING IN STOC* MAR*ET! 26 HoA& .atterns of Trading : 2ettlement / 2peculations / Types of 2peculations / Activities of #ro ers / #ro er -harges / 2ettlement .rocedure, Dational 2ecurities $epositary =td. 4D2$=5, -entral 2ecurities $epositary =td. 4-2$=5 4in brief5. 6. COMMODITIES MAR*ET! 26 HoA& 7istory, Membership, ob9ectives, functions of commodities e change, Hrganisation and role of a commodit" e change, Boverning #ody, Types of Transactions to be dealt in commodity Mar et /physical mar et, Futures mar et , $ifferences between .hysical : Future Mar et, options on commodities exchanges. 7. TRADING IN COMMODITY MAR*ETSC 2< HoA& .atterns of Trading : 2ettlement, 6fficiency of -ommodity Mar ets , 2i;e of -ommodity S*ILL DEVELOPMENT 1. .repare the list of recogni;ed stoc exchanges in (ndia 2. .repare the process chart of online trading of share and debentures. !. .repare the chart showing Boverning #ody of the -ommodities Mar et. ". .repare the list of commodities traded on commodity mar et. %. 6nlist the role of D2$= and -2$=. Re%e&e(ce Boo= ! a5 Burusamy, Financial Mar ets and (nstitutions, !rd edition, Tata McBraw 7ill. b5 2aunders, Financial Mar ets and (nstitutions, !rd edition, Tata McBraw 7ill. c5 #. 1ul arni / -ommodity Mar ets : $erivatives. d5 1han, (ndian Financial 2ystems, &th edition, Tata McBraw 7ill e5 #hole, =.M. 42???5, (ndian Financial (nstitutions, Mar ets and Management, McBraw 7ill, Dew Oor . f5 2rivastava >.M L Management of (ndian Financial (nstitutions g5 .allavi Modi C 6)uity / The Dext (nvestment $estination

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7.2 ENTREPRENEURSHIP DEVELOPMENT Objective! To enable students to understand the basic concepts of entrepreneurship and preparing a business plan to start a small industr". U(it 2! ENTREPRENEURSHIP 2< H& (ntroduction / Meaning : $efinition of 6ntrepreneurship, 6ntrepreneur : 6nterprise / Functions of 6ntrepreneur , Factors influencing 6ntrepreneurship , .ros and -ons of being an 6ntrepreneur / Eualities of an 6ntrepreneur / Types of 6ntrepreneur U(it 3! SMALL SCALE INDUSTRIES 26 H& $efinition / Meaning , .roduct >ange , -apital (nvestment , Hwnership .atterns / Meaning and importance of Tiny (ndustries, Ancillary (ndustries, -ottage (ndustries. >ole played by 22( in the development of (ndian 6conomy. .roblems faced by 22(As and the steps ta en to solve the problems , .olicies Boverning 22(As. U(it 5! FORMATION OF SMALL SCALE INDUSTRY 28 H& #usiness opportunity, scanning the environment for opportunities, evaluation of alternatives and selection based on personal competencies. 2teps involved in the formation of a small business ventureC location, clearances and permits re)uired, formalities, licensing and registration procedure. Assessment of the mar et for the proposed pro9ect / Financial, technical, Mar et and social feasibility study. U(it 6! PREPARING THE BUSINESS PLAN EBP. 2< H& Meaning / importance / preparation / #. formatC Financial aspects of the #., Mar eting aspects of the #., 7uman >esource aspects of the #., Technical aspects of the #., 2ocial aspects of the #.. -ommon pitfalls to be avoided in preparation of a #.. U(it 7! PROCECT ASSISTANCE 2< H& Financial assistance through 2F-As, 2($#(, -ommercial #an s, (F-( , Don,financial assistance from $(-, 2(2(, AIA16, 1<(- , Financial incentives for 22(As and Tax -oncessions , Assistance for obtaining >aw Material, Machinery, =and and #uilding and Technical Assistance , (ndustrial 6statesC >ole and Types. S*ILL DEVELOPMENT .reparation of a .ro9ect report to start a 22( 0nit. .reparing a letter to the concerned authority,see ing license to the 22 0nit, Oou propose to start. Format of a business plan. A >eport on the survey of 22( units in the region where college is located. -hart showing financial assistance available to 22( along with rates of interest. -hart showing tax concessions to 22( both direct and indirect. 2uccess stories of 6ntrepreneurs in the region. BOO*S FOR REFERENCE 1. Mar . J. $ollinger, 6ntrepreneurship / 2trategies and >esources, .earson 6dition. 2. 0dai .aree and T.<. >ao, $eveloping 6ntrepreneurship !. 2.<.2. 2harma, $eveloping 6ntrepreneurship, (ssues and .roblems ". #. Jana iraman , >i;wana MC 6ntrepreneurship $evelopment %. 2rivastava, A .ractical Buide to (ndustrial 6ntrepreneurs &. Anil 1umarC 2mall #usiness and 6ntrepreneurship (.1. (nternational .ublishers '. Bovernment of (ndia, >eport of the committee on $evelopment of small and medium entrepreneurs, 1+'% *. #harusali, 6ntrepreneur $evelopment +. <asanth $esai, Management of 2mall 2cale (ndustry 1?. 2atish Tane9a L 6ntrepreneur $evelopment

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11. <idya 7attangadi L 6ntrepreneurship 12. $r. <en ataramanappa L 6ntrepreneurial $evelopment 1!. D.<.> Daidu C 6ntrepreneurship $evelopment, (.1. (nternational .ublishers 7.3 INTERNATIONAL BUSINESS OBCECTIVE The ob9ective of this sub9ect is to facilitate the students in understanding of (nternational #usiness in a multi cultural world. U(it 2! INTRODUCTION TO INTERNATIONAL BUSINESS 23 H& Meaning and $efinition / Dature / Forms of (nternational #usiness / Approaches to (nternational #usiness / Theories of (nternational Trade / Mode of entry into international business U(it 3! GLOBALI/ATION 23 H& Meaning and $efinition , Features / 2tages / Manifestation of Blobali;ation / 6ssential -onditions for Blobali;ation / Advantages and $isadvantages / (ndia and Blobali;ation. U(it 5! ROLE OF MNC IN INTERNATIONAL BUSINESS 23 H& Meaning and $efinitions / $istinction between $omestic : Foreign -ompanies / Types of MD-s / Hrgani;ational 2tructure of MD-s / >ole of MD-s in the development of international business / >ole of MD-s in the development of (ndian business. U(it 6! INTERNATIONAL MAR*ETING INTELLIGENCE 23 H& Meaning / (nternational Mar eting (nformation / 2ource of (nformation / (nternational Mar eting (nformation 2ystem / (nternational Mar eting >esearch / Application of (nternational Mar eting (nformation. U(it 7! E)IM TRADE 23 H& 6xport TradeC .rocedure, 2teps : $ocumentation, $irection of (ndiaAs 6xport Trade / 6xport Financing. (mport TradeC .rocedure, 2teps, $ocumentation. 6F(M .olicy , 6F(M FinanceC 6F(M #an , -ommercial #an s. Foreign 6xchange 2ettlementsC Mode and .rocedure of settlements. S*ILL DEVELOPMENT =ist any three MD-As operating in (ndia along with their products or services offered. .repare a chart showing currencies of different countries Tabulate the foreign exchange rate or at least 2 countries for 1 month -ollect and .aste any 2 documents used in (mport and 6xport trade. BOO*S FOR REFERENCE 1. $r. Aswathappa (nternational #usiness, 7imalaya .ublishing 7ouse. 2. Francis -herunilamL (nternational #usiness, .rentice 7all of (ndia !. ..1 2inha : 2.2inha , (nternational #usiness Management. ". .. 2ubba >ao / (nternational #usiness / 7.7 %. Jyothi / (nternational #usiness. &. Anagai, -heema : Hthers L Blimpses of 6merging Trends in Trade and $evelopment.

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7.5 INCOME TA) 1 I OBCECTIVE The Hb9ective of this sub9ect is to expose the students to the various provision of (ncome Tax Act relating to computation of (ncome of individual assesses. U(it 2! INTRODUCTION TO INCOME TA) 2< H& #rief 7istory of (ndian (ncome Tax , =egal Frame Ior / Types of Taxes , -annons of Taxation / (mportant $efinitionsC Assessment, Assessment Oear, .revious Oear 4including 6xceptions5, Assessee, .erson, (ncome, -asual (ncome, Bross Total (ncome, Agricultural (ncome 4including 2cheme of .artial (ntegration5 / 2cheme of taxation. Meaning and classification of -apital : >evenue. (ncome tax authoritiesC .owers : functions of -#$T, -(T : A.H. 4Theory only5. U(it 3! E)EMPTED INCOMES <6 H& (ntroduction / 6xempted (ncomes 032 1? , >estricted to (ndividual Assessee. U(it 3! RESIDENTIAL STATUS 2< H& >esidential 2tatus of an (ndividual / $etermination of >esidential 2tatus / (ncidence of Tax / .roblems. U(it 6! INCOME FROM SALARY 36 H& Meaning / $efinition , #asis of -harge / Advance 2alary / Arrears of 2alary / Allowances / .er)uisites / .rovident Fund , .rofits in =ieu of 2alary / Bratuity , -ommutation of .ension , 6ncashment of 6arned leave , -ompensation for voluntary retirement , $eductions from 2alary 032 1& / .roblems on (ncome from 2alary. U(it 7! INCOME FROM HOUSE PROPERTY 23 H& #asis of -harge / $eemed Hwners / 6xempted (ncomes from 7ouse .roperty / -omposite >ent , Annual <alue / $etermination of Annual <alue / Treatment of 0nreali;ed >ent / =oss due to <acancy / $eductions from Annual <alue / .roblems on (ncome from 7ouse .roperty. S*ILL DEVELOPMENT Form Do. "+A 4.AD5 and "+#. Filling of (ncome Tax >eturns. =ist of enclosures to be made along with (T returns 4with reference to salary : 7..5. .reparation of Form 1&. -omputation of (ncome Tax and the 2lab >ates. -omputation of Bratuity. -hart on per)uisites. =ist of enclosures to be made along with (T returns 4with reference to salary and house property incomes5 BOO*S FOR REFERENCE 1. $r. <inod 1. 2inghaniaC $irect Taxes / =aw and .ractice, Taxmann publication. 2. #.#. =alC $irect Taxes, 1onar .ublisher 4.5 ltd. !. #hagwathi .rasadC $irect Taxes / =aw and .ractice, Iishwa .ra ashana. ". $r. Mehrotra and $r. BoyalC $irect Taxes / =aw and .ractice, 2ahitya #havan .ublication. %. $ina ar .agareC =aw and .ractice of (ncome Tax, 2ultan -hand and sons. &. Baur : DarangC (ncome Tax.

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7.6 COST MANAGEMENT OBCECTIVE +se of costing data for decision ma%ing and cost control. /merging modern cost management concepts. U(it 2! COB AND CONTRACT COSTING 27 ?oA& Features, ob9ectives, advantages and disadvantages of 9ob : contract costing. -omparison between 9ob and contract costing / problems. U(it 3! PROCESS COSTING 28 ?oA& Features of process costing, application, comparison between 9ob costing and process costing, advantages and disadvantages, process loss / normal loss / abnormal loss, abnormal gain / 9oint and by,products / problems 4excluding inter,process profits and e)uivalent production5. U(it 5! OPERATING COSTING 23 ?oA& (ntroduction, Meaning, Types : methods. Transport -ostingC Meaning, classification of costs, collection of costs, ascertainment of absolute passenger ilometers, ton ilometers / problems. U(it 6! ACTIVITY BASED COSTING 23 ?oA& Meaning, differences between traditional costing methods and activity based costing. -haracteristics of A#-, -ost drives : cost pools. .roduct costing using A#- systemC uses / limitations / steps in implementation of A#- / simple problems. U(it 7! TARGET COSTING <7 ?oA& Target -ostingC Meaning, nature, methodology, methods of establishment of cost. Just in Time 4J(T5C features, implementation, and benefits. 4Theory only5. S*ILL DEVELOPMENT =isting of industries located in your area and methods of costing adopted by them =ist out materials used in any two organi;ations. -ollection of different formats / material re)uisition / purchase re)uisition,bin card, stores ledger .reparation of wage sheet 3 pay roll with imaginary figures. .reparation of flexible budget with imaginary figures BOO*S FOR REFERENCE 15 2 . (yengar, -ost Accounting. 25 Digam and 2harma, Advanced -osting. !5 #.2. >aman, -ost Accounting. "5 1.2 Tha ur, -ost Accounting %5 M.D. Arora, -ost Accounting. &5 D. .rasad, -osting. '5 .alaniappan and 7ariharan C -ost Accounting, (.1. (nternational .ublishers *5 Jain : Darang, -ost Accounting +5 >avi M. 1ishore / !ost Management 1?5-harles T 7orngren, Beorge Foster, 2ri ant M. $ata / !ost (ccounting- ( Managerial /mphasis 115Anthony >. D. / Management (ccounting Principles 1252. Mu her9ee : A. .. >oychowdhury / (dvanced !ost and Management (ccountanc"

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1!5J . MadeBowda -ost Accounting

8.2 BUSINESS REGULATIONS Objective: To introduce the students to various topics in law important to business people and to familiari;e the students with common problems. UNIT 2! INTRODUCTION TO BUSINESS LA,S <8 ?oA& (ntroduction, nature of law, meaning and definition of business laws, scope and sources of business laws. UNIT 3! CONTRACT LA,S 26 ?oA& (ndian -ontract Act, 1*'2C $efinition of -ontract, essentials of a valid contract, classification of contracts, remedies for breach of contract. (ndian 2ale of Boods Act, 1+!?C $efinition of contract of sale, essentials of contract of sale, conditions and warrantees, rights and duties of buyer, rights of an unpaid seller. UNIT 5! INFORMATION TECHNOLOGY ACT! 2< ?oA& (ntroduction to -yber =aw in (ndia, salient features of (T Act, 2???, importance of -yber =aw, $igital 2ignature, cyber crimes. UNIT 6! COMPETITION AND CONSUMER LA,S! 2< ?oA& The -ompetition Act, 2??2C Hb9ectives of -ompetition Act, the features of -ompetition Act, CAT4 offences and penalties under the Act, -ompetition -ommission of (ndia. -onsumer .rotection Act, 1+*&C $efinition of the terms consumer, consumer dispute, defect, deficiency, unfair trade practices and services. >ights of the consumer under the Act, -onsumer >edressal Agencies / $istrict Forum, 2tate -ommission, Dational -ommission. UNIT 7! ECONOMIC AND ENVIRONMENTAL LA,S (ndian .atent =aws and ITH .atent >ulesC Meaning of (.>, invention and non,invention, procedure to get patent, restoration and surrender of lapsed patent, infringement of patent, F6MA 1+++C Hb9ects of F6MA, salient features of F6MA, definition of important termsC authori;ed person, currency, foreign currency, foreign exchange, foreign security, offences and penalties. 6nvironment .rotection Act, 1+*&C Hb9ects of the Act, definitions of important termsC environment, environment pollutant, environment pollution, ha;ardous substance and occupier, types of pollution, rules and powers of central government to protect environment in (ndia. S*ILL DEVELOPMENT 1. .repare a chart showing sources of business law and (ndian -onstitution Articles having economic significance. 2. $raft an agreement on behalf of an MD- to purchase raw materials indicating therein terms and conditions and all the essentials of a valid contract. !. $raft an application to the -hief (nformation Hfficer of any government office see ing information about government spendings. ". $raft digital signature certificate. %. $raft a complaint to $istrict -onsumer Forum on the deficiency of service in a reputed corporate hospital for medical negligence. &. -ollect leading cyber crimes cases and form groups in the class room and conduct group discussion. '. $raft a constructive and innovative suggestions note on global warming reduction. BOOK REFERENCE:

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1. 2. !. ". %. &.

D.$. 1apoor, #usiness =aws, 2ultan chand publications. #ulchandni, #usiness =aws, 2.2 Bulshan / #usiness =aw 2.-. 2harmaC #usiness =aw (.1. (nternational .ublishers 1. Aswathappa, #usiness =aws, 7imalaya .ublishing 7ouse, Tulsion #usiness =aw 8.3 PRINCIPLES AND PRACTICE OF AUDITING nowledge about the principles and methods of auditing

OBCECTIVE! This sub9ect aims at imparting and their applications.

U(it 2! INTRODUCTION TO AUDITING 23 H& (ntroduction / Meaning , $efinition / Hb9ectives / $ifferences between Accountancy and Auditing / Types of Audit , Advantages of Auditing / .reparation before commencement of new Audit / Audit Doteboo / Audit Ior ing .apers / Audit .rogram, >6-6DT T>6D$2 (D A0$(T(DBC Dature : 2ignificance of Tax Audit / -ost Audit , Management audit. U(it 3! INTERNAL CONTROL 23 H& (nternal -ontrolC meaning and ob9ectives. (nternal -hec C meaning, ob9ectives and fundamental principles. (nternal -hec as regardsC Iage .ayments, -ash 2ales, -ash .urchases. (nternal AuditC Meaning , Advantages and $isadvantages of (nternal Audit / $ifferences between (nternal -hec and (nternal Audit. U(it 5! VOUCHING 23 H& Meaning , $efinition / (mportance / >outine -hec ing and <ouching / <oucher ,Types of <ouchers / <ouching of >eceiptsC -ash 2ales, >eceipts from debtors, .roceeds of the sale of (nvestments. <ouching of .aymentsC -ash .urchases, .ayment to -reditors, $eferred >evenue 6xpenditure. U(it 6! VERIFICATION AND VALUATION OF ASSETS AND LIABILITIES 23 H& Meaning and Hb9ectives of verification and valuation / .osition of an Auditor as regards the <aluation of Assets / <erification and <aluation of different (temsC AssetsC =and : #uilding, .lant : Machinery, Boodwill / (nvestments , 2toc in Trade. =iabilitiesC #ills .ayable , 2undry -reditors / -ontingent =iabilities. U(it 7! AUDIT OF LIMITED COMPANIES AND OTHERS 23 H& -ompany Auditor / Appointment / Eualification , .owers , $uties and =iabilities / .rofessional 6thics of an Auditor. Audit of 6ducational (nstitutions / Audit of (nsurance -ompanies, Audit of -o,operative societies. S*ILL DEVELOPMENT! -ollect the information about types of audit conducted in any one Hrgani;ation <isit an audit firm, write about the procedure followed by them in Auditing the boo s of accounts of a firm. $raft an investigation report on behalf of a .ublic =imited -ompany >ecord the verification procedure with respect to any one fixed asset. $raft an audit program. BOO*S FOR REFERENCE! 1. T> 2harma, Auditing. 2. #D Tandon, .ractical Auditing. !. M2 >amaswamy, .rinciples and .ractice of Auditing. ". $ina ar .agare, .ractice of Auditing. %. 1amal Bupta, .ractical Auditing.

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&. . D >eddy : Appannaiah, Auditing. '. >.B 2exena , .rinciples and .ractice of Auditing

8.5 INCOME TA) 1 II OBCECTIVE The 2bjective of this course is to ma%e the students to understand the competition of Ta able &ncome and Ta #iabilit" of individuals. U(it 2! PROFITS AND GAINS FROM BUSINESS AND PROFESSION 28 H& Meaning and $efinition of #usiness, .rofession / <ocation , 6xpenses 6xpressly Allowed / Allowable =osses / 6xpenses 6xpressly $isallowed / 6xpenses Allowed on .ayment #asis , .roblems on #usiness relating to 2ole Trader and .roblems on .rofession relating to -hartered Accountant, Advocate and Medical .ractitioner. U(it 3! CAPITAL GAINS 28 H& #asis of -harge / -apital Assets / Transfer of -apital Assets / -omputation of -apital Bains / 6xemptions 032 %", %"#, %"$, %"6-, %"F/ .roblems on -apital Bains. U(it 5! INCOME FROM OTHER SOURCES 2< H& (ncomes / Taxable under the head Hther 2ources / 2ecurities / 1inds of 2ecurities / >ules for Brossing 0p / 6x,(nterest 2ecurities / -um,(nterest 2ecurities / #ond Iashing Transactions / .roblems on (ncome from Hther 2ources. U(it 6! DEDUCTIONS FROM GROSS TOTAL INCOME <: H& $eductions u3sC *? -, *? ---, *? --$, *? $, *? $$, *? 6, *? B, *? BB, *? BBA, *? EE#, *? 0. U(it 7! SET1OFF B CARRY FOR,ARD OF LOSSES AND ASSESSMENT OF INDIVIDUALS 2<H& Meaning / 2et,off : -arry forward of losses 4Theory only5. -omputation of Total (ncome and Tax =iability of an (ndividual Assessee 4.roblems / in case of income from salary : house property computed income shall be given5. S*ILL DEVELOPMENT -hart -apital gains index numbers. Table of rates of Tax deducted at source. Filing of (T returns of individuals. =ist of 6nclosures for (T returns. BOO*S FOR REFERENCE 1. $r. <inod 1. 2inghaniaC $irect Taxes / =aw and .ractice, Taxmann publication. 2. #.#. =alC $irect Taxes, 1onar .ublisher 4.5 ltd. !. #hagwathi .rasadC $irect Taxes / =aw and .ractice, Iishwa .ra ashana. ". $ina ar .agareC =aw and .ractice of (ncome Tax, 2ultan -hand and sons. %. Baur : DarangC (ncome Tax. &. #.#. =alC (ncome Tax, -entral 2ales Tax =aw : .ractice, 1onar .ublisher 4.5 =td. '. <.2. $ateyC (ndirect Taxes, Taxmann .ublication. *. $r. 2an9eev 1umarC 2ystematic Approach to (ndirect Taxes, #harath =aw 7ouse.

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8.6 MANAGEMENT ACCOUNTING OBCECTIVE The ob9ective of this sub9ect is to enable the students to understand the analysis and interpretation of financial statements with a view to prepare management reports for decision,ma ing. UNIT2! MANAGEMENT ACCOUNTING AND ANALYSIS OF FINANCIAL STATEMENTS : H& MADAB6M6DT A--H0DT(DBC Meaning / $efinition / Hb9ectives / Dature and 2cope/ >ole of Management Accountant / >elationship between Financial Accounting and Management Accounting, >elationship between -ost Accounting and Management Accounting. ADA=O2(2 HF F(DAD-(A= 2TAT6M6DT2C Types of Analysis / Methods of Financial Analysis / -omparative 2tatements / -ommon 2i;e 2tatements / Trend Analysis / .roblems. UNIT5! RATIO ANALYSIS 27 H& Meaning and $efinition of >atio, -lassification of >atios, 0ses : =imitations / Meaning and types of >atio Analysis / .roblems on >atio Analysis , .reparation of financial statements with the help of Accounting >atios. UNIT6! FUND FLO, ANALYSIS 2< H& Meaning and -oncept of Fund / Meaning and $efinition of Fund Flow 2tatement / 0ses and =imitations of Fund Flow 2tatement / .rocedure of Fund Flow 2tatement / 2tatement of changes in Ior ing -apital / 2tatement of Funds from Hperation / 2tatement of 2ources and Application of Funds / .roblems. UNIT7! CASH FLO, ANALYSIS 2< H& Meaning and $efinition of -ash Flow 2tatement / $ifferences between -ash Flow 2tatement and Fund Flow 2tatement / 0ses of -ash Flow 2tatement / =imitations of -ash Flow 2tatement / .rovisions of A2,! / .rocedure of -ash Flow 2tatement / -oncept of -ash and -ash 6)uivalents , -ash Flow from Hperating Activities / -ash Flow from (nvesting Activities and -ash Flow from Financing Activities / .reparation of -ash Flow 2tatement according to A2,! 4(ndirect Method Hnly5. UNIT8! MANAGEMENT REPORTING 7 H& Meaning of Management >eporting / >e)uisites of a Bood >eporting 2ystem / .rinciples of Bood >eporting 2ystem / 1inds of >eports / $rafting of >eports under different 2ituations. S*ILL DEVELOPMENT -ollection of financial statements of any one organi;ation for two years and preparing comparative statements -ollection of financial statements of any two organi;ation for two years and prepare a common 2i;e 2tatements -ollect statements of an Hrgani;ation and -alculate (mportant Accounting >atioAs $raft a report on any crisis in an organi;ation. BOO*S FOR REFERENCE 1. $r. 2.D. Maheswari , Management Accounting 2. 2exana, Management Accounting

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!. ". %. &. '. *. +.

2udhindra #hat, Management Accounting $r. 2.D. Boyal and Manmohan, Management Accounting #.2. >aman, Management Accounting 2harma and Bupta, Management Accounting .D >eddy : Appanaiah, 6ssentials of Management Accounting. J.Made Bowda , Management Accounting 2aha : Hthers , Management Accounting

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ELECTIVE GROUPS 2. ACCOUNTING B TA)ATION GROUP 7.7 ADVANCED ACCOUNTING Objective ! To ac)uaint the students and ma e them familiar with the process and preparation of accounts of different types of organi;ations. UNIT 2! ACCOUNTS OF BAN*ING COMPANIES #usiness of ban ing companies / some important provisions of ban ing regulation act of 1+"+ / minimum capital and reserves / restriction on commission / bro erage / discounts / statutory reserves / cash reserves / boo s of accounts / special features of ban accounting, final accounts , balance sheet and profit and loss account / interest on doubtful debts / rebate on bill discounted / acceptance / endorsement and other obligations / problems as per new provisions. UNIT 3! ACCOUNTS OF INSURANCE COMPANIES Meaning of life insurance and general insurance / accounting concepts relating to insurance companies , .reparation of Final accounts of insurance companies / revenue account and balance sheet. UNIT 5! INFLATION ACCOUNTING Deed / meaning / definition / importance and need / role / ob9ectives / merits and demerits / problems on current purchasing power method 4-..5 and current cost accounting method 4--A5. UNIT 6! FARM ACCOUNTING Meaning / need and purpose / characteristics of farm accounting / nature of transactions / cost and revenue / apportionment of common cost / by product costing / farm accounting / recording of transactions / problems. UNIT 7! INVESTMENT ACCOUNTING Meaning / nature of investment / investment ledger / different terms used / cum dividend or interest / ex,dividend or interest / bro erage and expenses , problems Boo= 1. 2. !. ". %. &. %o& &e%e&e(ce! $r. 2.D. Maheswari , advanced accountancy. 2. .. Jain and 1. =. Darang / advanced accountancy > = Bupta, Advanced Accountancy shu la and Brewal, Advanced accountancy #.2.>aman, advanced accountancy Jawaharlal, Management Accounting.

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7.8 BUSINESS TA)ATION1 I OBCECTIVE! 3i4 To equip students with the application of principles and provisions of !entral sales ta , !ustoms act, !entral e cise, value added ta , $ervice ta laws, 3ii4 To provide an insight into practical aspects and appl" the provisions of ta laws to various situations. U(it 2! CENTRAL SALES TA) + G.S.T EGoo' B Se&vice T-G. 2< H& Hb9ects and basic scheme of -2T act, Meaning / $ealer / #usiness / 2ale / Boods / declared goods, Turnover / 2ale .rice / 2ales 6xempt from -entral 2ales Tax, inter state and intra state sale, sales in the course of imports and exports, registration under -2T act, / .roblems on -entral 2ales Tax. U(it 3! CUSTOMS ACT 23 H& Meaning / Types of -ustom $uties / <aluation for -ustoms $uty / Tariff <alue / -ustoms <alue / Methods of <aluation for -ustoms / .roblems on -ustom $uty U(it 5! CENTRAL E)CISE 26 H& .rocedures relating to =evy, <aluation and -ollection of $uty, Types of $uty, Dature of 6xcise $uties / -envat -redit / -lassification of 6xcisable Boods / <aluation of 6xcisable Boods / (mportant -entral 6xcise .rocedures / .roblems. U(it 6! VALUE ADDED TA) 2< H& #asic -oncepts of <alue Added Tax / $ealer / >egistered $ealer / 2ales / Turnover / (nput <AT / Hutput <AT / Boods / -apital Boods / 6xempted 2ales, Kero rated sale / Merits and $emerits of <AT / Features and Methods of <AT / <ariants of <AT / Methods of -omputation of <AT 42imple .roblems5 S*ILL DEVELEOPMENT! Darrate the procedure for calculation of -2T, -ustoms duty, -entral excise, <AT, 2ervice tax .reparation of challans for payment of duty. .reparation of Manufacturers (nvoice. .reparation of Tax invoice under the <AT act. Filing of >egistration forms, half yearly returns and challans for payment of tax under service tax act BOO*S FOR REFERENCE! 1. <.2.$ateyC (ndirect Taxes / =aw and .ractice. 2. >.1.JainC -ustoms =aw Mannual and -ustoms Tariff of (ndia. !. TaxmannAsC -entral 6xcise Mannual and -entral 6xcise Tariff. ". TaxmannAsC -6D<AT =aw and .rocedure. %. TD Manoharan, &ncome Ta #aw including 5(T6$ervice Ta , 2now Ihite .ublications .vt. =T$. &. 2.#hatC Taxation Management '. B. 2e ar, &ncome Ta , $ervice Ta and 5(T, -. 2itaraman : -o. .vt. =T$. *. 1arnata a <alue added tax Act, 2??! published by 1arnata a =aw Journal .ublications #angalore , %&???+ +. 2anthil : 2anthil C #usiness taxation.

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8.7 BUSINESS TA)ATION 1II OBCECTIVE To enable the students to understand assessment of .irms and !ompanies in regard to income ta and wealth ta . U(it 2! SERVICE TA) 23 H& Meaning and $efinition / Features of 2ervice Tax / =evy and -ollection of 2ervice Tax / 2ervice Tax Administration / 6xemptions from 2ervice Tax / Taxable 2ervices / $etermination of 2ervice Tax =iability 42imple .roblems5 U(it 3! ,EALTH TA) 26 H& #asis of -harge / Assessment Oear / <aluation $ate / Det Iealth / $eemed Assets / 6xempted Assets / .roblems on Iealth Tax of companies and firms. U(it 5! ASSESSMENT OF FIRMS 26 H& Meaning of .artnership, Firm and .artners / Dew 2cheme of Taxation of Firms / Assessment of Firms 42ection 1*"5 / -omputation of FirmAs #usiness (ncome / Treatment of (nterest and -apital, 2alary, -ommission, >emuneration received by partners and computation of Firms total income. U(it 6! ASSESSMENT OF COMPANIES 3< H& (ntroduction / Meaning of -ompany / Types of -ompanies / -omputation of $epreciation / -omputation of Taxable (ncome of -ompanies / Minimum Alternative Tax 4MAT5 / -omputation of Tax =iability. S*ILL DEVELOPMENT -ollect financial statement of a firm and compute the taxable income Darrate the procedure for calculation of boo profits Ma e the list of deemed assets and exempted assets under wealth tax act (llustrate the buying or leasing of an asset. BOO*S FOR REFERENCE 1. <inod 1 2inghania / Q$irect Taxes , =aw and .racticeR, Taxmann .ublications 2. $r. 7- Mehrotra and Boyal, Q$irect TaxesR, 2ahitya #havan .ublications !. Baur and Darang L $irect Taxes, 1alyani .ublishers ". >a9iva 2. Mishra /$irect : (ndirect Tax %. 2anthil : 2anthil C #usiness taxation. & 2. #hat / Taxation Management.

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8.8 ACCOUNTING FOR BUSINESS DECISIONS AND REPORTING OBCECTIVE To enable the students to understand business decisions using the accounting information. U(it 2! MARGINAL COSTING 23 H& Meaning / Advantages : $isadvantages / Deed for Marginal -osting / Meaning and $efinition of Marginal -osting / Features / 0ses and =imitation of Marginal -osting / Absorption -osting <3s Marginal -osting / .roblems U(it 3! STANDARD COSTING 23 H& (ntroduction / Meaning : $efinition of 2tandard -ost and 2tandard -osting , Analysis of <ariances / Advantages : $isadvantages of 2tandard -osting , .roblems on Material <ariances, =abor <ariances and Hverhead <ariances. U(it 5! BUDGETARY CONTROL 23 H& (ntroduction / Meaning : $efinition of #udget and #udgetary -ontrol / Hb9ectives of #udgetary -ontrol / -lassification of #udgets / Flexibility -lassification / Functional #udgets / .roblems on Flexible #udgets and -ash #udgets. UNIT6. INTERNATIONAL FINANCIAL REPORTING STANDARDS EIFRS.! (ntroduction , (nterpretations by (nternational Financial >eporting (nterpretation -ommittee 4(F>(-5, 2ignificant difference vis,a,vis (ndian Accounting 2tandards, 0nderstanding of 02 BAA. and (ndian Bap, Applications of (F>2 and 02 BAA. and (ndian BAA.. UNIT 7! CORPORATE FINANCIAL REPORTING! (ssues and problems with special reference to published financial statements. S*ILL DEVELOPMENT .reparation of (ncome 2tatement using Absorption -osting and Marginal -osting Techni)ue (llustrate ma e or buying decisions. (llustrate accept or re9ect decisions. .reparation of Flexible #udget with (maginary Figures =ist any 1? industries where 2tandard -osting is used. BOO*S FOR REFERENCE 1. 2 . (yengar, -ost Accounting. 2. #.2. >aman, -ost Accounting. !. 1.2. Tha urC -ost Accounting. ". M.D. Arora, -ost Accounting. %. D. .rasad, -osting. &. .alaniappan : 7ariharan C -ost Accounting '. Jain : Darang, -ost Accounting. *. Bouri 2han arL .ractical -osting.

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3. FINANCE GROUP 7.7 ADVANCED FINANCIAL MANAGEMENT OBCECTIVE To familiari;e the students with Advance Financial Management decisions U(it 2! INVESTMENT DECISIONS AND RIS* ANALYSIS 23 H& >is Analysis / Types of >is s / >is and 0ncertainty / Techni)ues of Measuring >is s / >is ad9usted $iscount >ate Approach / -ertainty 6)uivalent Approach / 2ensitivity Analysis , .robability Approach , 2tandard $eviation and -o,efficient of <ariation / $ecision Tree Analysis /.roblems. U(it 3! SOURCES OF CAPITAL 23 H& =ong Term 2ources / Meaning / 6)uity 2hares / .reference 2hares / $ebentures / $ifferences between 2hares : $ebentures / >etained 6arnings / =ong Term =oans and =oans from Financial (nstitutions. U(it 5! CAPITAL STRUCTURE THEORIES 23 H& (ntroduction / -apital 2tructure / -apital 2tructure Theories , Det (ncome Approach , Det Hperating (ncome Approach , Traditional Approach / MM Approach / .roblems. U(it 6! DIVIDEND THEORIES 2< H& (ntroduction / (rrelevance Theory / MM Model. >elevance Theories , Ialter Model , Bordon Model / .roblems on $ividend Theories. U(it 7! PLANNING AND FORECASTING OF ,OR*ING CAPITAL 26 HR -oncept of Ior ing -apital / $eterminants of Ior ing -apital / 6stimating Ior ing -apital Deeds / Hperating -ycle / -ash Management / Motives of 7olding -ash / -ash Management Techni)ues / .reparation of -ash #udget / >eceivables Management / .reparation of Ageing 2chedule and $ebtors Turnover >atio / (nventory Management Techni)ues / .roblems on 6HE. S*ILL DEVELOPMENT .reparation of a small pro9ect report of a small business concern covering all components, 4Finance, Mar eting, .roduction, 7uman >esources, Beneral administration5 4Any one component can be selected as a title of the report5 $esigning a capital structure for a Trading concern .reparing a blue print on wor ing capital of a small concern. .repare a chart on Modes of cash budget. =ist out different modes of $ividend .olicy. =ist out the -ompanies, which have declared dividends recently along with the rate of dividend. BOO*S FOR REFERENCE 1. 2 D Maheshwari, Financial Management .rinciples and .ractice. 2. 1han and Jain, Financial Management. !. 2udhindra #hat L Financial Management ". 2harma and 2ashi Bupta, Financial Management. %. ( M .andey, Financial Management. &. .rasanna -handra, Financial Management. '. .< 1ul arni : #B 2athya .rasad, Financial Management. *. >.M 2rivastava L Financial Management : .olicy +. Darendra 2ingh Advanced Financial Management

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7.8 INTERNATIONAL FINANCE Objective ! To familiari;e the students with (nternational Financial Management issues. UNIT > 2! INTRODUCTION TO INTERNATIONAL FINANCE 2< H& (ssus (nvolved in (nternational #usiness and Finance, methods of payment, (nternational Monetary system. UNIT > 3! FOREIGN E)CHANGE AND BALANCE OF PAYMENTS 27 H& Forex Mar et : (ts (ntermediaries, A$>, Foreign 6xchange >ate, Theories of Foreign 6xchange >ate $etermination. -omponents of balance of payments / $ise)uilibrium in the balance of payments, methods of correction of dise)uilibrium. UNIT > 5! INSTRUMENTS IN INTERNATIONAL FINANCIAL MAR*ETS. H& Meaning,definition,international finance mar ets,Blobalisation of -apital (nnovation in foreign securities and international portfolio management. <: mar ets,

UNIT > 6! FOREIGN E)CHANGE RIS* 23 H& 6xchange ris s / hedging, Forward, future, swaps options, <aluation of future and swaps, valuation of options and efficiency of the exchange mar et. UNIT > 7! INTERNATIONAL FINANCIAL INSTITUTIONS AND LI0UIDITY 27 H& The (MF, (nternational li)uidity and 2$>As 4special drawing rights5 / (nternationational ban for reconstruction and development 4Iorld #an 5, (nternational development association, (nternational investment guarantee agency. S*ILL DEVELOPMENT! <isit any authori;ed dealers establishment and understand the activities of dealing room Analyse the trend of F$( into (ndia during the preceding five years. BOO*S FOR REFERENCE! 7arris Manville, (nternational Finance. Madhu <i9, (nternational Finance. 1eith .ibean, (nternational Finance. Timothy -arl 1esta, -ase and .roblems in (nternational Finance. Avadhani #.1, (nternational Finance Theory and .ractice. >.M 2rivastava , Multinational Financial Management. ..A. Apte, (nternational Financial Management. 2omanath C (nternational Financial Management (.1. (ntl =evi, (nternational Mar eting Management. #ndar $.-, (nternational Finance. 11. Murthy 6.D, (nternational Finance : >is Management. 12. M.=. <erma, Foreign Trade : Management in (ndia. 1!. >ao and -hary, (nternational Finance. 1". >amachandra : Hthers L (nternational Finance 1. 2. !. ". %. &. '. *. +. 1?.

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8.7 CORPORATE FINANCIAL POLICY OBCECTIVE To e pose the student towards corporate financial policies. U(it 2! FINANCIAL POLICY 27 H& Meaning / 2cope , (nterface of -orporate Financial .olicy and other Managerial Functions / $ecision in -orporate Financing .olicy / $ebt Financing / (nternal Financing , Factors to be considered in formulating Financing .olicy / .roblems on 6.2 and .oint of (ndifference. U(it 3! COST OF CAPITAL 2< H& Meaning and $efinition / 2ignificance of -ost of -apital / Types of -apital / -omputation of -ost of -apital / 2pecific -ost / -ost of $ebt / -ost of .reference 2hare -apital / -ost of 6)uity 2hare -apital / Ieighted Average -ost of -apital / .roblems. U(it 5! CORPORATE FINANCIAL GOALS 25 H& Mission , <ision / .rofit Maximi;ation , Iealth Maximi;ation / 6conomic : #usiness 6nvironment / 2ustained Browth Approach / Fund availability / Maximi;ing Browth , Browth .otential of a 2ingle .roduct -ompany , Browth .otential of Multi .roduct -ompany. U(it 6! MERGERS AND AC0UISITIONS 23 H& Meaning , >easons / Types of -ombinations , Forms of Merger / Motives and #enefits of Merger / Financial 6valuation of a Merger , Merger Degotiations , Meaning and 2ignificance of .36 >atio. .roblems on 6xchange >atio and (mpact of Merger, 6.2 and Mar et .rice. U(it 7! CORPORATE VALUATION 2< H& Meaning of -orporate <aluation / Methods of -orporate <aluation / >easons for -orporate <aluation / $ifferent approaches for -orporate <aluation , <aluation of #onds and (ntangible Assets / <aluation of #onds and 2hares / .roblems. S*ILL DEVELOPMENT Formulation of financing policy -ase analysis of some live merger reported in business maga;ines Analy;ing business growth of some companies on the basis of reported financial results of some companies. (dentify Mission, vision statement of -ompany. -ase study of growth pattern of a single product 3 multi product. BOO*S FOR REFERENCE 1. ( M .andey, Financial management. 2. > . >ustagi, Financial management. !. J - <anhorne, Financial management. ". 2udhindra #hat L -orporate Finance. %. 2.-. 2haram and Monica C (ndian Financial 2ystem (.1. (ntl &. $r. #esent >ay, -orporate management. '. Ieston and #righam, 6ssentials of Managerial Finance. *. . D <arshney : $ 1 MittalC (ndian Financial 2ystem, 2ulthan -hand : 2ons +. 6 Bardon : 1 Datara9anC Financial Mar ets : 2ervices 1?. Dishi anta Jha L Mergers Ac)uisitions and -orporate >estructurings

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8.8 SECURITY ANALYSIS B PORTFOLIO MANAGEMENT OBCECTIVE To familiarize the students about investment decisions and portfolio decisions. U(it 2! INTRODUCTION TO INVESTMENT MANAGEMENT 23 H& Meaning of (nvestment / 2election of (nvestment / -lassification of 2ecurities / >is and 0ncertainty / Types of >is s / >is and 6xpected >eturn / Measurement of .ortfolio >is / #enefits of $iversification / (nvestment 2trategies / Types of -ompanies and 2toc s / Matrix approach in (nvestment $ecision / (nvestment Avenues U(it 3! SECURITY ANALYSIS 26 H& (ntroduction / Fundamental Analysis / 6conomic Analysis / (ndustry Analysis / -ompany Analysis. Technical Analysis / $ow Theory / Advanced $eclined Theory / -hartism Assumptions of Technical Analysis. U(it 5! MODERN PORTFOLIO THEORY 23 H& (ntroduction / Mean / <ariance Model / -apital Mar et =ine / Mar et .ortfolio / -apital Asset .ricing Model / 2ecurity Mar et =ine / #eta Factor / Alpha and #eta -oefficient / Arbitrage .ricing Model. U(it 6! PORTFOLIO MANAGEMENT Mar owit; Model / 2harpe Model / Jensen and Treynor Model 2< H&

U(it 7! GLOBAL MAR*ETS 23 H& Blobal (nvestment #enefits , (ntroduction to A$>s, B$>s, F--#s, Foreign #onds, Blobal Mutual Funds / >elationship between Trends in Blobal Mar ets and the $omestic Mar ets S*ILL DEVELOPMENT BOO*S FOR REFERENCE 1. 1evin, (nvestment and .ortfolio Management 2. .rasanna -handra, (nvestment Analysis and .ortfolio Management, Mcgraw,7ill !. 2udhindra #hat, 2ecurity Analysis and .ortfolio Management Fischer and Jordan, 2ecurity Analysis and .ortfolio Management, .rentice 7all ". Avadhani, (nvestment Analysis and .ortfolio Management, 7.7A %. A... $ash C 2ecurity Analysis and .ortfolio Management (.1. (ntl &. >ohini 2ingh , 2ecurity Analysis and .ortfolio Management '. .unithvathy .andian / 2ecurity analysis : portfolio Mgt *. .reeti 2ingh , 2ecurity Analysis and .ortfolio Management

47

5. MAR*ETING GROUP 7.7 CONSUMER BEHAVIOUR U(it 2! INTRODUCTION : ?& (ntroduction to -onsumer #ehaviour , A managerial : consumer perspectiveL why study consumer behaviourS L Applications of consumer behaviour nowledgeL current trends in -onsumer #ehaviourL Mar et segmentation : consumer behaviour. U(it 3! INDIVIDUAL DETERMINANTS OF CONSUMER BEHAVIOUR 26 ?& -onsumer needs : motivationL personality and self,conceptL consumer perceptionL learning : memoryL nature of consumer attitudesL consumer attitude formation and change. U(it 5! ENVIRONMENTAL DETERMINANTS OF CONSUMER BEHAVIOUR 23 ?& Family influencesL the influence of cultureL subculture : cross cultural influencesL group dynamics and consumer reference groupsL social class : consumer behaviour. U(it 6! CONSUMERHS DECISION MA*ING PROCESS : ?& .roblem recognitionL 2earch : 6valuationL .urchase processesL .ost,purchase behaviourL personal influence : opinion leadership processL diffusion of innovationsL Models of -onsumer #ehaviourL >esearching -onsumer behaviourL consumer research process. U(it 7! CONSUMER SATISFACTION B CONSUMERISM : ?& -oncept of -onsumer 2atisfactionL Ior ing towards enhancing consumer satisfactionL sources of consumer dissatisfactionL dealing with consumer complaint. -oncept of consumerismL consumerism in (ndiaL the (ndian consumerL >easons for growth of consumerism in (ndiaL -onsumer protection Act 1+*&. S*ILL DEVELOPMENT! -onduct an informal interview of a local retail store owner and determine what demographic and socio economic segments the store appears to satisfy. 7ow did the owner select this segment or segmentsS -onduct formal interview to the managers of three retailTclothing stores. $etermine the degree to which they believe consumerUs personality and self, image are important to the mar eting activities of the stores. <isit three local restaurants and assess how each attracts clientele in different stages of the family life cycle. Oou are the owner of two furniture stores, one catering to upper,middle class consumers and the other to lower,middle class consumers. 7ow do social class differences influence each storeUs o .roduct lines : styles o Advertising media selection o The copy : communication styles used in the advertisements o .ayment policies For each of the following .roducts : services, indicate who you would go to for information and adviceL o The latest fashion in clothes o #an ing o Air travel o <acation destinations o A personal computer For each situationL indicate the personUs relationship to you and your reasons for selecting him3her as the source of information and advice.

48

REFERENCE BOO*S! 15 =eon. B. 2chiffman : =eslve =a;er anu L -onsumer behaviourL &th 6ditionL .7(, Dew $elhi, 2???. 25 $avid. =. =oudon : Albert J. #ittaL -onsumer #ehaviourL "th 6dition, Mcgraw 7ill, (ncL Dew $elshi, 1++!. !5 2 7 7 1a;mi C -onsumer #ehaviour : Mar eting -ommunication "5 Assael 7enryL -onsumer behaviour and mar eting actionL Asian #oo s4.5 =td, Thomson learning, &th 6ditionL 2??1. %5 2u9a.>.Dair, -onsumer behaviour in (ndian perspective, First 6dition, 7imalaya .ublishing 7ouse, Mumbai, 2??!. &5 Jay $. =ind)uist : M. Joseph 2irgy, 2hopper, #uyer and -onsumer #ehaviour, 2??!. '5 #lac wellL -onsumer #ehaviour, 2nd 6dition. *5 2onta iL -onsumer #ehaviour. +5 2chiffmanL -onsumer #ehaviour. 1?5>a9eev 1humra C -onsumer #ehaviour

49

7.2

MAR*ETING RESEARCH

OBCECTIVE To enable the students to understand the basic concepts of Mar%eting Research, (nal"sis and Presentation of Report. U(it 2! INTRODUCTION B BASIC CONCEPTS 26 ?& (ntroduction to mar eting research , nature, characteristics, scope, uses : limitationsL (nteraction between management and mar eting researchL Mar eting information system and decision support system in mar eting researchL Assessing information needsL scientific method : research processL steps in research processL types of research. U(it 3! SOURCE B COLLECTION OF DATA 23 ?& 2ources of 2econdary dataL its advantages and disadvantagesL methods of collection of primary dataL construction of )uestionnaire and interview scheduleL scaling and measurementL 2ampling designs and sample si;e, decisionsL organi;ing data collection : field force. U(it 5! PROCESSING B ANALYSIS OF DATA 26 ?& 6diting, -oding : tabulation of dataL techni)ues of data analysisL testing of hypothesisL tests of significanceL analysis of associationsL analysis of experimentsL interpretation of data. U(it 6! REPORT ,RITING B PRESENTATION <: ?& >ole : types of reportL content of reportL principles of report preparationL .resentation : -ommunication. U(it 7! TRADITIONAL B EMERGING APPLICATIONS OF MAR*ETING RESEARCH 23 ?& .roduct researchL price researchL distribution researchL advertising researchL mar et : sales researchL customer database and relationship mar etingL (nternet Mar eting >esearch. S*ILL DEVELOPMENT! (dentify : describe the activities of five mar eting research companies in (ndiaS Form class Teams : based on the sources of secondary data available, prepare a short report on U(nvestment options for consumers in (ndian financial services sector.U -onstruct a )uestionnaire to measure studentUs attitudes towards the purchase of two,wheelers3ready,made garments3educational service3television programs. Administer the )uestionnaire you have developed on selected students 4sample si;e of 2% students5 in your college. $iscuss any response related problems you encountered. #ased on the above survey, carryout the analysis : interpretation of data. 2hort report should be submitted for evaluation of ac)uired s ills of mar eting research. .articipate in any online3 (nternet mar eting research program and identify the ey characteristics of the program. REFERENCE BOO*S! 15 #oyd, Iestfall : starch, Mar eting >esearch, text : cases, seventh edition, A(T#2, Dew $elhi,. 25 B.c.#eri, Mar eting >esearch, Tata McBraw 7ill publishing company, Dew $elhi. !5 Avinash 1apoor, Mar eting >esearch "5 .rof.M.D.Mishra, Modern Mar eting >esearchL First 6dition, 7imalaya .ublishing 7ouse, Mumbai.

50

%5 &5 '5 *5

2u9a.>.Dair, Mar eting >esearch, First 6dition, 7imalaya .ublishing 7ouse, Mumbai,. Amanathulla, Mar eting >esearch. Malhotra, Mar eting >esearch. D.. >eddy Mar eting >esearch 2nd 6dition.

8.7 ADVERTISING B MEDIA MANAGEMENT OBCECTIVE

51

To familiarize the students about the concepts of (dvertisement and Media Management, !ampaign Planning and 2rganizing .unctions. U(it 2! INTRODUCTION B BASIC CONCEPTS 23 ?& 7istory of advertisingL Advertising purpose and functionsL 6conomic, social : ethical aspects of advertisingL Advertising : the mar eting mix, Advertising as a communication processL types of advertisingL Ma9or (nstitutions of advertising management. U(it 3! ADVERTISING AND CAMPAIGN PLANNING 2< ?& Mar eting strategy : situation analysisL Advertising planL Advertising ob9ectivesL $ABMA> approachL advertising strategyL Advertising campaign,planning process. U(it 5! CREATIVE STRATEGY B ADVERTISING BUDGET 26 ?& -reative approachesL the art of copywritingL Advertising copy testingL creativity in communication, motivational approaches : appeals, advertising budget processL methods of determining advertising appropriations. U(it 6! ADVERTISING MEDIA STRATEGY 23 ?& >ole of mediaL types of mediaL their advantages and disadvantagesL media research : advertising decisionsL media planning, selection : scheduling strategies. U(it 7! ADVERTISING EFFECTIVENESS B ORGANISING ADVERTISING FUNCTIONS. 23 ?& Methods of measuring advertising effectivenessL advertising researchL structure : functions of an advertising agencyL selection : co,ordination of advertising agencyL Advertising regulationsL (nternet advertising. S*ILL DEVELOPMENT! 2 etch the competitive position for the development of an advertising plan for 2ahara Airlines : Tata Telephones. $efine the advertising ob9ectives on $ABMA> Approach for any product of your choice. #y selecting an appropriate theme : appeal, create : enact an advertisement for a range of any established products. For this purpose, the class should be divided into groups and formal presentations have to be evaluated. 2elect two print : electronic media for the purpose of understanding the functions of advertising media. -omparative analysis of the same should be done : short reports must be prepared. Bet into the exciting world of internet 3 Det advertising and identify the message content of 1? products 3 2ervices of your choice. REFERENCE BOO*S! 15 >a9eev #atra, John.B.Myers.T.$avid.A.Aa erL Advertising ManagementL %th 6dition, .7( 6dition, Dew $elhi, 1++*. 25 Jef ins : OadinL Advertising, "th 6ditionL .earson 6ducation, Dew $elhi, 2???. !5 Murthy3 0 #ho9anna L Advertising in (M"5 !. Manendra MohanL Advertising Management , -oncepts : -asesL Tata McBraw 7ill .ublishing company =td, Dew $elhi 2??1. %5 2.A.-hunnawalia : 1.c.2ethia Foundations of Advertising , Theory : .ractice, 7imalaya .ublishing 7ouse, 2??2. &5 2onata i, Advertising. '5 Iells, Advertising. *5 -.2 >ayudu Media and -ommunication Management. 8.8 RETAIL MANAGEMENT

52

OBCECTIVE To e pose students to acquire s%ills in Retail Management. U(it 2! INTRODUCTION TO RETAILING 2< H& . $efinition / functions of retailing , types of retailing / forms of retailing based on ownership. >etail theories / Iheel of >etailing / >etail life cycle. >etailing in (ndia / (nfluencing factors / present (ndian retail scenario. >etailing from the (nternational perspective U(it 3! CONSUMER BEHAVIOUR IN THE RETAIL CONTE)T 23 H& . #uying decision process and its implication to retailing / influence of group and individual factors. -ustomer shopping behaviour -ustomer service satisfaction. >etail planning process / Factors to consider / .reparing a complete business plan / implementation / ris analysis. U(it 5! RETAIL OPERATIONS 2< H& . -hoice of 2tore location / (nfluencing , Factors Mar et area analysis / Trade area analysis / >ating .lan method , 2ite evaluation. >etail HperationsC 2tore =ayout and visual merchandising / 2tore designing / space planning. >etail HperationsC (nventory management / Merchandise Management / -ategory Management. U(it 6! RETAIL MAR*ETING MI) 23 H& . >etail mar eting mix / an (ntroduction. >etail mar eting mixC .roduct / $ecisions related to selection of goods 4Merchandise Management revisited5 / $ecisions related to delivery of service. >etail mar eting mixC .ricing / (nfluencing factors / approaches to pricing / price sensitivity , <alue pricing / Mar down pricing. >etail mar eting mixC .lace / 2upply channel / 2-M principles / >etail logistics / computeri;ed replenishment system / corporate replenishment policies. >etail mar eting mixC .romotion / 2etting ob9ectives / communication effects , promotional mix. 7uman >esource Management in >etailing / Manpower planning / recruitment and training / compensation / performance appraisal. U(it 7! IMPACT OF IT IN RETAILING <: H& . Don store retailing The impact of (nformation Technology in retailing , (ntegrated systems and networ ing / 6$( / #ar coding / 6lectronic article surveillance / 6lectronic shelf labels / customer database management system. =egal aspects in retailing. 2ocial issues in retailing. 6thical issues in retailing. BOO*S FOR REFERENCE 15 #arry #ermans and Joel 6vansC V>etail Management / A 2trategic ApproachV, *th edition, .7( private limited, Dewdelhi, 2??2. 25 A.J.=amba, VThe Art of >etailingV, 1st edition, Tata McBraw7ill, Dewdelhi, 2??!. !5 2wapna .radhan C >etailing Management, 23e, 2??' : 2??*, TM7 "5 James >. Hgden : $enise T.C (ntegrated >etail Management %5 A 2iva umar C >etail Mar eting , 6xcel #oo s &5 Hgden C #i;tantra, 2??' '5 =evy : Ieit; C >etail Management ,TM7 %th 6dition 2??2 *5 >osemary <arley, Mohammed >afi),C >etail Management +5 -hetan #a9a9 C >etail Management ,Hxford .ublication. 1?50niyal : 2inha C >etail Management , Hxford .ublications. 1152u9a nairL >etail Management 125>.2 Tiwari L >etail Management, 7.7 1!5Araif 2a h L >etail Management 6. INFORMATION B TECHNOLOGY GROUP

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7.7 ACCOUNTING INFORMATION SYSTEMS Objective! (ccounting &nformation $"stems is concerned with the wa" computerized information s"stems impact how accounting data is captured, processed, and communicated. &t introduces the technolog", procedures, and controls that are necessar" in modern accounting field. U(it > 2! T?e I(%o&m-tio( S$ tem! A( AccoA(t-(tD Pe& @ective 2< ?oA& T?e I(%o&m-tio( E(vi&o(me(t 1 Ihat (s a 2ystemS An (nformation 2ystems Framewor , A(2 2ubsystems, A Beneral Model for A(2, Ac)uisition of (nformation 2ystems Hrgani;ational 2tructure 1 #usiness 2egments, Functional 2egmentation, The Accounting Function, The (nformation Technology Function. 6volution of (nformation 2ystem Models 1 The Manual .rocess Model, The Flat,File Model, The $atabase Model, The >6A Model, Accountants as 2ystem $esigners, Accountants as 2ystem Auditors U(it > 3! I(t&o'Actio( to T&-( -ctio( P&oce i(# 2< ?oA& An Hverview of Transaction .rocessing 1 Transaction -ycles, The 6xpenditure -ycle, The -onversion -ycle, The >evenue -ycle , Accounting >ecords 1 Manual 2ystems, The Audit Trail, -omputer,#ased 2ystems, $ocumentation Techni)ues 1 $ata Flow $iagrams and 6ntity >elationship $iagrams Flowcharts , >ecord =ayout $iagrams, -omputer,#ased Accounting 2ystems 1 $ifferences between #atch and >eal,Time 2ystems , Alternative $ata .rocessing Approaches, #atch .rocessing 0sing >eal,Time $ata -ollection, >eal, Time .rocessing. U(it > 5! Com@Ate&1B- e' AccoA(ti(# S$ tem 2< ?oA& Automating 2ales Hrder .rocessing with #atch Technology, 1eystro e, 6dit >un, 0pdate .rocedures, >eengineering 2ales Hrder .rocessing with >eal,Time Technology, Transaction .rocessing .rocedures, Beneral =edger 0pdate .rocedures, Advantages of >eal,Time .rocessing, Automated -ash >eceipts .rocedures, >eengineered -ash >eceipts .rocedures, .oint,of,2ale 4.H25 2ystems, $aily .rocedures, 6nd,of,$ay .rocedures, >eengineering 0sing 6$(, >eengineering 0sing the (nternet. -ontrol -onsiderations for -omputer,#ased 2ystems. .-,#ased Accounting 2ystems 1 .- -ontrol (ssues. U(it > 6! Fi(-(ci-" Re@o&ti(# -(' M-(-#eme(t Re@o&ti(# S$ tem 2< ?oA& D-t- Co'i(# Sc?eme 1 A 2ystem without -odes, A 2ystem with -odes, Dumeric and Alphabetic -oding 2chemes, The Beneral =edger 2ystem 4 The Journal <oucher, The B=2 $atabase, B=2 .rocedures, The Financial >eporting 2ystem 1 2ophisticated 0sers with 7omogeneous, (nformation Deeds, Financial >eporting .rocedures, -ontrolling the F>2. The Management >eporting 2ystem, Factors that (nfluence the M>2 4 Management .rinciples, Management Function, =evel, and $ecision Type .roblem 2tructure, Types of Management >eports, >esponsibility Accounting , #ehavioral -onsiderations. U(it > 7! Com@Ate& Co(t&o" -(' AA'iti(# IT Co(t&o" 2< ?oA& >elationship between (T -ontrols and Financial >eporting, Audit (mplications of 2ections IT Gove&(-(ce Co(t&o" 4 O&#-(iI-tio(-" St&ActA&e Co(t&o" 4 2egregation of $uties within the -entrali;ed Firm, The $istributed Model, -reating a -orporate (T Function, Audit Hb9ectives >elating to Hrgani;ational 2tructure, Audit .rocedures >elating to Hrgani;ational 2tructure. U(it > 8! Com@Ate& Ce(te& SecA&it$ -(' Co(t&o" 2< ?oA& 1 -omputer -enter -ontrols $isaster >ecovery .lanning 1 .roviding 2econd,2ite #ac up , (dentifying -ritical Applications, .erforming #ac up and Hff,2ite 2torage .rocedures, -reating a $isaster >ecovery Team, Testing the $>., Audit Hb9ectiveC Assessing $isaster >ecovery .lanning, Audit .rocedures for Assessing $isaster >ecovery .lanning

54

References: 1. Accounting Information !stems, 1136 M-& ?-"" B. Rom(e$, *righam 7oung +niversit" P-A" C. Stei(b-&t, (rizona $tate +niversit", .rentice 7all "# T$e Crossroa%s of Accounting an% IT $onna 1ay, Ali Hvlia, May 2?11, 7ardbac , &# AccoA(ti(# I(%o&m-tio( S$ tem (nternational 6dition 1?th 6dition 8eorge *odnar, ,illiam Hopwood Aug 2??+,.

7.8 ENTERPRISE RESOURCE PLANNING

55

Objectives: This paper will orient students to understand that business processes can be integrated in a seamless chain. UNIT 2! INTRODUCTION '( $ours (ntroduction To 6>., 6volution of 6>., Ihat is 6>.S >easons for the growth of 6>., 2cenario and Justification of 6>. in (ndia, 6valuation of 6>., <arious Modules of 6>., Advantage of 6>.. UNIT 3! ERP ENVIRONMENT '( $ours An overview of 6nterprise, (ntegrated Management (nformation, #usiness Modeling, 6>. for 2mall #usiness, 6>. for ma e to order companies, #usiness .rocess Mapping for 6>. Module $esign, 7ardware 6nvironment and its 2election for 6>. (mplementation. UNIT 5! ERP RELATED TECHNOLOGIES '( $ours 6>. and >elated Technologies, #usiness .rocess >eengineering 4#.>5, Management (nformation 2ystem 4M(25, 6xecutive (nformation 2ystem 46(25, $ecision support 2ystem 4$225, 2upply -hain Management 42-M5 UNIT 6! ERP MODULES '( $ours 6>. Modules, (ntroduction to Finance, .lant Maintenance, Euality Management, Materials Management UNIT 7! ERP M-&=et '( $ours 6>. Mar et, (ntroduction, 2A. AB, #aan -ompany, Hracle -orporation, .eople 2oft, J$ 6dwards Iorld 2olutions -ompany, 2ystem 2oftware Associates, (nc. 422A5 EA$, A -omparative Assessment and 2election of 6>. .ac ages and Modules. S=i"" Deve"o@me(t! .repare a list of companies that provide 6>. pac ages and their features. BOO*S FOR REFERENCE! 1. 6>. 2. QManaging #usiness .rocess .earson 6ducation. 3. 6nterprise >esource .lanning 4. 6nterprise >esource .lanning 5. 6. 7. 8. 9. C Alexis =eon, =eon .ublishers C >avi Anupindi, 2uni -hopra,

Flows

R,

C Alte ar, .7(. C 2rivatsava, (.1. (nternational .ublishers 6nterprise >esource .lanning C .. $iwan 6>. C <inod 1umar Barg and D.1. ? <en ita rishnan, .7(. (ntroduction to 2A., an Hverview of 2$ C MM, ..,F(3-H Modules of 2A.. 6nterprise >esource .lanning C Kaveri Jyotindra 6nterprise >esource .lanning C -.2. < Murthy

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8.8 BAN*ING TECHNOLOGY AND MANAGEMENT OBCECTIVE The objective of this course is to acquaint students with the ban%ing technolog" and their recent developments. (lso it will enhance the students with live picture of modern ban%ing concepts and Techniques. U(it 2! BRANCH OPERATION AND CORE BAN*ING 2< HoA&

(ntroduction and evolution of ban management / Technological impact in ban ing operation / Total branch computeri;ation / -oncept of opportunities / -entrali;ed ban ing / -oncept, opportunities, challenges and implementation U(it 3! DELIVERY CHANNELS 2< HoA&

Hver of delivery channels / Automated Teller machine 4ATM5 / .hone ban ing / call centers / (nternet ban ing / Mobile ban ing / .ayment gateways / -ard technologies / M(-> electronic clearing U(it 5! BAC* OFFICE OPERATIONS 2< HoA&

#an bac office management / (nter branch reconciliation / Treasury management / Forex operations / >is management / $ata center management / Detwor management / 1nowledge management 4M(23$2236(25 / -ustomer relationship management 4->M5. U(it 6! INTER BAN* PAYMENT SYSTEM HoA& 2<

(nterface with payment system networ / structured financial messaging system / 6lectronic fund transfer / >TB22 / Degotiated dealing systems and securities settlement systems / 6lectronic Money / 6,che)ues. U(it 7! CONTEMPORARY ISSUES IN BAN*ING TECHNI0UES 2< HoA& Analysis of >angara9an committee reports / 6 #an ing budgeting / #an ing softwareAs. REFERENCES 1. 2. !. ". %. &. 1aptan 2 2 : -houbey D 2, Q6,(ndian #an ing in 6lectronic 6raR, 2arup : 2ons, Dew $elhi 2??!. <asudeva, Q6,#an ingR, -ommon Iealth .ublishers, Dew $elhi, 2??%. -handramohan C Fundamental of -omputer Detwor (.1. (nternational .ublishers 6ffraim Turban, >ainer >. 1elly, >ichard 6..otter, Q(nformation TechnologyR, John Iiley : 2ons (nc, 2???. Andrew 2. Tanenbaum, Q-omputer Detwor sR, Tata Mcgraw 7ill, !rd 6dition, 2??1 .adwal : Bodse C Transformation of (ndian #an s with (nformation Technology.

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8.7 INFORMATION TECHNOLOGY AND AUDIT OBCECTIVE! This sub9ect aims at imparting nowledge about auditing done with the use of information technology U(it 2! INTRODUCTION TO AUDITING SOFT,ARE 2< H& (ntroduction / Meaning , $efinition // .reparation of Audit Ior ing .apers /Tally 6>. + Auditors 6ditionC (ntroduction, features, characteristics / Tally.DetC features / re)uirements for remote connectivity / Access information via 2M2, 2afeguard $ata / Automated #ac up and >ecovery. U(it 3! AUDIT OF SUBSIDARY BOO*S 2< H& -ash boo C -hec ing of >eceipts and .ayments, vouchers, -hec ing of #an Transaction, #>2. .etty cash transactionC sales day boo , purchase day boo , sales return boo , .urchase >eturn #oo , #ills >eceivable boo , #ills payable boo . U(it 5! AUDIT OF FINANICAL STATEMENTS 23 H& -onfiguring profit3=oss account, display profit3loss account, Audit of profit3loss account, -onfiguring balance sheet, display the balance sheet, $isplay balance sheet with different stoc valuation methods, setting closing stoc manually in the balance sheet. #alance sheet of 9oint stoc companies. U(it 6! TA) AUDIT 23 H& 6xtracting financial and )uantitative information re)uired for Tax Audit 4under 2ec. ""A#5, $isplaying relevant data for Audit based on -lause re)uirement, (nstant 2tatistics on Audit =istings 4Audited <ouchers : 0naudited <ouchers5, record Audit >emar s using Audit Dotes, .rovision to mar <ouchers for -larification 3 <erification from -lients, .rovides facility to post corrections and reviews remotely, Trac ing any alteration 3 modification to vouchers post Audit, Benerate Annexure to Form !-$,.rinting of Form !-$ along with Annexure ( and ((, .rinting of Form !-A and Form !-# U(it 7! SATUTORY AUDIT 2< H& -reation and maintenance of Audit .rogramme, create the Audit .rogramme as pre audit activity, 2upports to prepare and maintain AA'it ,o&=i(# P-@e& 4 Facility to mar the applicable and compiled AccoA(ti(# St-('-&' for a company. 6xtracting the financial information re)uired for 2tatutory Audit, $isplaying the relevant data in the re)uired form for analysis, Audit the <ouchers along with instant statistics, Trac and audit the >elated .arty. Mechanism to Audit and interact with the -lient remotely, generate the following Financial 2tatements as per the format specified in -ompanyUs ActC 2chedule <( #alance 2heet, 2chedule <( .:= 2tatement. S*ILL DEVELOPMENT! Maintain a computer record and execute the problems BOO*S FOR REFERENCE! 1. =earning Tally 6>. +, <ishnu .ratap 2ingh, -omputech publications limited, !rd >evised edition. 2. Buide to Tally +, =aw .oint, !. Tally <er +, - Dellai 1annan, Dels publication, (2#D *1,+?1"?*,2,%.

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7. HUMAN RESOURCE GROUP 7.7 STRATEGIC HUMAN RESOURCE MANAGEMENT OBCECTIVE To e pose students to acquire s%ills in $trategic Human Resource Management. U(it 2! INTRODUCTION TO STRATEGIC HRM 23 H& . 2trategic role of 7>M, .lanning and (mplementing 2trategic 7> policies, 7> 2trategies to increase firm performance. U(it 3! INVESTMENT PERSPECTIVES OF HR 23 H& . (nvestment -onsideration, investments in Training and $evelopment, investment .ractices for improved >etention, investments 9ob secure wor courses, Dontraditional investment Approaches. U(it 5! MANAGING STRATEGIC ORGANI/ATION 23 H& . Managing 2trategic Hrgani;ational renewal, Managing change and H$, instituting TEM .rogrammes, -reating Team based Hrgani;ations, 7> and #.>, Flexible wor arrangement. U(it 6! ESTABLISHING STRATEGIC PLANS 23 H& . 6stablishing 2trategic pay plans, $etermining periods, 6stablishing periods, .ricing Managerial and professional 9obs, -ompensation trends, Hb9ectives of international -ompensation, Approaches to international -ompensation, (ssues related to double taxation. -ases. U(it 7! GLOBAL HRM 23 H& . Managing Blobal 7uman >esources,7> and the internationali;ation of business, (mproving international Assignments through selections, Training and maintaining international 6mployees, $eveloping international 2taff and Multinational Teams, Multinational, Blobal, and Transnational 2trategies, 2trategic Alliances, 2ustainable Blobal -ompetitive Advantage, Blobally -ompetent Managers, =ocation of .roduction Facilities. BOO*S FOR REFERENCES 15 25 !5 "5 Bary $essler, 7uman >esource Management, .7(, Dew $elhi, 2??!. -harles >. Breer, 2trategic 7uman >esource Management, .earson 6ducation, 2??!. >. >egis C 2trategic 7uman >esource Management =uis >. Bome;,Me9ia, $avid #. #al in, >obert =. -ardy, Managing 7uman >esources, .7(, 2??1. %5 >a9 umar C 7uman >esource Management (.1. (nternational .ublishers &5 .eter J. $owling, $enice 6. Ielch, >andall 2. 2chuler, (nternational 7uman >esource Management, Thomson 2outh,Iestern, 2??2. '5 >a9esh <isvanathan C 2trategic 7uman >esource Management

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7.8 HUMAN RESOURCE DEVELOPMENT OBCECTIVE The objective of this course is to enable the students to understand the various concepts of Human Resources 9evelopment and also the recent trend in HR9. UNIT > 2! HAm-( &e oA&ce Deve"o@me(t 8 H& Meaning and (mportance of human resource development, Hb9ectives of human resource development. 2cope of human resource development UNIT > 3! TRAINING AND DEVELOPMENT 23H& Hrientation and training, Hrienting employees, the training process, training needs analysis., training techni)ues, evaluating training efforts, Methods of training, sensitivity training / types roles of instructor, method, feedbac , goals, misconceptionsL case study, role play, business game, in,bas et exercise, designing training program, actual practice, $esigning training program /performance appraisal as a tool. $evelopment, Dature and purpose of management development, managerial on,the,9ob training, 9ob rotation and management, off,the,9ob management development techni)ues, computerised managerial assessment and development program, using 7> to build a responsive learning organi;ation. UNIT > 5! ORGANISATIONAL DEVELOPMENT :H& (ntroduction, definition and concept, characteristics, operational goals of H$, conditions for H$ success, .hases of H$, Techni)ues of H$, sensitivity training, benefits and limitation, what is a change processS Types of change, managing resistance, H$ assumptions. UNIT > 6! DEVELOPMENT OF MANAGERS IN HRD 8H& Meaning of .otential Appraisal , meaning of councelling, counselling as a process of developing in organisation. $efinition and concept counselling, ob9ectives, what constitutes, conditions for effective counselling, process of counseling. UNIT > 7! MANAGING 0UALITY AND PRODUCTIVITY 8H& Alternative wor arrangements, using )uality circle programs, attitude surveys, Total )uality management programs, creating self,directed teams, extending participative decision ma ing, 7> and business process reengineering. UNIT > 8! TRANSACTIONAL ANALYSIS :H& $efinition, origins, philosophy of TA, goals, what is TAS & ey concepts, 6go states, Transactions / -ross, .arallel, 0lterior 2tro es / different types, negative stro es, stro es economy =ife positions / ( am o Oou are o and others, its relevance to managers, co,relative with self,esteem, attitudes Time structuring / rituals to intimacy. UNIT > 9! RECENT TRENDS IN THE AREA OF HRD 6H& >ecent trends in the area of 7>$ / .ersonality )uotient ,6motional )uotient and others, the use of computer and the internet S*ILL DEVELOPMENT! BOO*S FOR REFERENCE! 1. .andey , 7uman >esource $evelopment. 2. >ao and T.<. <erma, 7uman >esource $evelopment. !. >. 1rishnaveni C 7uman >esource $evelopment. ". Jean Marleen, .erformance Hriented 7uman >esource $evelopment. %. $. 1 #hattacharya C 7uman >esource $evelopment. &. =alitha #ala rishna : Hthers C 7uman >esource $evelopment. '. Bupta : -hhabra C 7uman >esource (nformation 2ystem

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8.7 LABOUR ,ELFARE B SOCIAL SECURITY OBCECTIVE To e pose students to acquire s%ills in #abor ,elfare : $ocial $ecurit". U(it 2! SOCIAL B LABOUR ,ELFARE 23 H& . 2ocial IelfareL =abour IelfareC -oncept, 2copeL .hilosophy and .rinciples of =abour IelfareL (ndian constitution and =abour IelfareL =abour Ielfare .olicy and Five Oear .lans, 7istorical $evelopment of =abour Ielfare in (ndiaL U(it 3! INDIAN LABOUR ORGANI/ATION 23 H& . (mpact of (=H on =abour Ielfare in (ndiaL Agencies of =abour Ielfare and their >oles, =abour Ielfare .rogrammesC 2tatutory and Don,2tatutory, 6xtra Mural and (ntra Mural. Ielfare -entersL Ielfare HfficerC >ole, 2tatus and Functions. U(it 5! SOCIAL SECURITY 23 H& . -oncept and 2copeL 2ocial Assistance and 2ocial (nsurance, $evelopment of 2ocial 2ecurity in (ndiaL 2ocial 2ecurity measures for (ndustrial 6mployees. U(it 6! LABOUR ADMINISTRATION > 2 23 H& . 6volution of Machinery for =abour AdministrationL -entral =abour Administrative Machinery in (ndia, =abour Administration in (ndia. U(it 7! LABOUR ADMINISTRATION > 3 23 H& . $irector Beneral of 6mployment and TrainingL $irector Beneral of Factory Advice 2erviceL .rovident Fund Hrgani;ationL 62( 2chemesL -entral #oard for wor ersA 6ducationL BOO*S FOR REFERENCE 15 Moorthy, M.<. .rinciples of =abour Ielfare, Hxford : (#7 .ublishing -o., Dew $elhi. 25 <aid, 1.D. =abour Ielfare in (ndia, 2ree >am -entre for (ndustrial >elations and 7uman >esources, Dew $elhiC !5 #.$ 2inghC =abour =aws for Managers "5 2harma, A.M. Aspects of =abour Ielfare and 2ocial 2ecurity, 7imalaya .ublishing, 7ouse, MuM7>Mi. %5 >am -handra .. 2ingh, =abour Ielfare Administration in (ndia, $eep : $eep .ub., Dew $elhiC &5 .une ar, 2.$. $eodhar 2.#., 2an aran, 2araswathi, =abour Ielfare, Trade 0nionism and (ndustrial >elations, 7imalaya .ub. 7ouse, Mumbai. '5 .ant, 2.-., (ndian =abour .roblems, -haitanya .ub. 7ouse, Allahabad. *5 2axena, >.-., =abour .roblems and 2ocial Ielfare, 1. Dath : -o., MeerutL +5 #hogiliwala, T.D. 6conomics of =abour : (ndustrial >elations, 2ahitya #havan .ub., AgraL 1?5Memoria, -.#. $ynamics of (ndustrial >elations in (ndia, 7imalaya .ub. 7ouse, MuM7>Mi.

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8.8 INDUSTRIAL REGULATIONS OBCECTIVE To enable the students to understand the various laws relating to &ndustrial #abor. U(it 2! PAYMENT OF ,AGES ACT > 2;58 2< H& $efinitionsL >esponsibility for payment of wagesL fixation of Iage periodL Time of .ayment of IagesL Mode of .aymentL $eductions from wages for absence from duty, damage or loss, for services rendered, recovery of advances : loansL Maintenance of registers and recordsL .enalty for offencesL .ayment of undisbursed wages in case of death. U(it 3! PAYMENT OF BONUS ACT > 2;87 <: H& $efinitions, eligibility for bonus, payment of minimum and maximum bonus, dis)ualification for bonus, set on and set off allocable surplus, time limit for payment of bonus. U(it 5! EMPLOYEE STATE INSURANCE ACT > 2;6: 23 H& -ontributionsC,who is to be insured, principle employer to pay contribution in the first instance, general provisions as to payment of contributions, method of payment. #enefitsC 1 2ic ness benefit, maternity benefit, disablement benefit, presumptions as to accidents arising in course of employment, dependents benefit, medical benefits. .enaltiesC , .unishment for false statement, punishment for failure to pay contributions and prosecutions. U(it 6! ,OR*MEN COMPENSATION ACT! 23 H& (ntroduction, 2cope, accidents ariding during and in the course of employment, circumstance when the wor men is basic or not basic for compensation. U(it 7! PAYMENT OF GRATUITY ACT > 2;93 <8 H& $efinitions, continuous service, payment of gratuity, compulsory insurance, nomination, determination of the amount of gratuity. U(it 8! FACTORIES ACT > 2;6: 2< H& 7ealthC , cleanliness, disposal of waste, ventilation, dust and fume, artificial humidification, overcrowding, lighting, drin ing water, toilets, spittoons. 2afetyC ,Fencing of machinery, wor on or near machinery in motion, employment of young persons on dangerous machines, 2afety officer. IelfareC ,Iashing facilities, facilities for storing and drying clothing, facilities for sitting, first aid appliances canteens, shelters and restrooms, crWches. Ior ing hours for adults, annual leave with wages. U(it 9! MINIMUM ,AGE ACT > 2;6: 23 H& $efinitions, fixing of minimum rates of wags, minimum rate of wages, procedure for fixing and revising minimum wages, wages in ind, payment of minimum rates of wages, fixing hours a normal wor ing day, over time. 6mployees provident funds and miscellaneous provisions act 1+%2C , 2hort title : 6xtentL $efinitions, 6mployment provident fund scheme, employeesA pension scheme, employees deposit lin ed insurance scheme. BOO*S FOR REFERENCE 15 AM 2arma, Aspects of =abour Ielfare : 2ocial 2ecurity 25 #.$ 2inghC (ndustrial >elations !5 M2 .andit : 2hobha .andit, #usiness =aw "5 ..=.Mali , (ndustrial =aw %5 D.$.1apoor, (ndustrial =aw

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8. BAN*ING B INSURANCE GROUP 7.7 INTERNATIONAL BAN*ING B FORE) MANAGEMENT Objective The ob9ective of this course is to enable the students to understand the various concepts of international ban ing and foreign exchange rate determination. UNIT2 ! INTRODUCTION TO INTERNATIONAL BAN*ING 2<H& (ntroduction / Meaning / Functions / Financing of 6xports / Financing of (mports / (nternational .ayment 2ystems. UNIT 3 ! INTERNATIONAL CAPITAL MAR*ETS 2<H& (ntroduction / meaning and $efinition / Types / Financial mar et flow beyond national boundaries / $ebt and non / debt flows / <olatile and 2table flows / interest rate differentials , $emand for and supply of funds across boarders / UNIT 5 ! OFFSHORE BAN*ING CENTRES 2<H& (ntroduction / Meaning / >ole in (nternational Financing / Blobal #alance sheet of ban / Asset and =iability Management of Foreign #an s. UNIT 6! FOREIGN E)CHNAGE AND MAR*ETS 27H& (ntroduction / Meaning / 6lements / (mportance / 6volution of 6xchange >ate 2ystem / (nternational Monetary 2ystem / Bold 2tandard / types of exchange rates / Fluctuations in Foreign 6xchange rates / -auses and 6ffects / Deed for 2table foreign exchange >ates / $etermination of 6xchange rates / Theories of $etermination of Foreign 6xchange >ates. UNIT 7 ! FORE) MAR*ET IN INDIA 27H& (ntroduction / Meaning / Types / Hperations / -onvertibility , Hb9ectives of Foreign 6xchange -ontrol / .roblems of Foreign 6xchange mar et in (ndia / Mechanism to settle the problems , >ole of >#( in settlement of foreign exchange problems in (ndia. S=i"" Deve"o@me(t -hart showing the currencies of $ifferent countries. Table showing one month foreign exchange rates of >upee and 02 X >ole of >#( in settlement of foreign exchange problems in (ndia. Blobal #alance sheet of a ban -omment on Asset and =iability Management of a Foreign #an . BOO*S FOR REFERENCE 1. 7arris Manville, (nternational Finance. 2. 1eith .ibean, (nternational Finance. !. Madhu <i9, (nternational Finance. ". Timothy -arl 1esta, -ase and .roblems in (nternational Finance. %. Avadhani #.1, (nternational Finance Theory and .ractice. &. 2omanathaC (nternational Financial Management (.1. (nternational .ublishers '. ..A. Apte, (nternational Financial Management. *. =evi, (nternational Mar eting Management. +. -haudhuri : Agarwal Foreign Trade : Foreign 6xchange, 7.7

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7.8 LIFE B GENERAL INSURANCE OBCECTIVE To enable the students to understand various aspects of #ife : 8eneral &nsurance. U(it 2! INTRODUCTION TO LIFE INSURANCE 2< H& (ntroduction to =ife (nsurance , .rinciples of =ife (nsurance , =ife insurance products, pensions and annuities , =ife insurance underwriting , Deed for selection , Factors affecting rate of mortality , 2ources of data , -oncept of extra mortality , Dumerical methods of underta ing , Hccupational ha;ards. U(it 3! LEGAL ASPECTS OF LIFE INSURANCE 2< H& =egal Aspects of (nsurance , (ndian contract Act, special features of (nsurance contract. (nsurance laws, (nsurance Act, =(- Act, (>$A Act. U(it 5! CLAIM MANAGEMENT B RE1INSURANCE 2< H& -laim Management , -laim 2ettlement , =egal Framewor , Third party Administration, (nsurance ombudsman , -onsumer .rotection Act , >e,(nsurance in =ife (nsurance , >etention =imits , Methods of re,insurance. U(it 6! INTRODUCTION TO GENERAL INSURANCE 2< H& (ntroduction to Beneral (nsurance. .rinciples of Beneral (nsurance. Types of Beneral (nsurance , .ersonal general insurance products 4fire, personal liability, motors, miscellaneous insurance5. Terminology, clauses and covers. >is assessment, underwriting and ratema ing. .roduct design, development and evaluation. =oss .rovincial control. U(it 7! INSURANCE INDUSTRY 2< H& (nsurance industry , #rief 7istory , .re Dationali;ation and post nationali;ation , -urrent scenario., >e,(nsurance , Functions, Methods of re,(nsurance. BOO*S FOR REFERENCE 15 .. .erya 2wamy L.rinciples and .ractice of =ife (nsurance 25 >aman #, Oour =ife (nsurance 7and #oo !5 Iilliam -. Arthur, >is Management and (nsurance "5 B. 1rishna 2wamyC A Text boo on .rinciples and .ractices of =ife (nsurance %5 Bopal 1rishnan, =iability (nsurance &5 Aramvalarthan C >is Management (.1. (ntl '5 Mishra M.D, (nsurance .rinciples and .ractice *5 #ose A.1, 6ngineering (nsurance +5 Fire (nsurance -laim / (nsurance institute of (ndia 1?5.. 1 BuptaL (nsurance : >is Management

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8.7 RIS* MANAGEMENT OBCECTIVE To e pose students to acquire s%ills in Ris% Management. U(it 2! INTRODUCTION TO RIS* MANAGEMENT 23 H& (ntroduction to ris management, elements of uncertainty peril, 7a;ards / types ris management process , definition, types and various means of managing ris / limitations of ris management. U(it 3! SOURCES OF RIS* AND E)POSURE 23 H& 2ources of ris and exposure, pure ris and speculative ris , acceptable and non, acceptable ris s, static and dynamic ris , various elements of cost of ris . U(it 5! CORPORATE RIS* MANAGEMENT 23 H& -orporate ris management, ris iness of returns, ,approaches and processes of corporate ris management, management of business ris , currency and interest rate ris , assets and liability management, , guidelines and tools of ris management. U(it 6! DERIVATIVES AS RIS* MANAGEMENT TOOLS 23 H& $erivatives as ris management tools, features of hedging, forward, future, options and swaps. -lassification of derivatives, important features of derivatives. U(it 7! HEDGING B OPTIONS 23 H& 7edging ris s with currency and interest rate futures, index future and commodity futures, Fundamental concepts of options and hedging and ris management with options, Fundamentals of currency and interest rate swaps, ris management with swaps, Fundamental concepts of <A> approach and insurance. S*ILL DEVELOPMENT 0nderstand the elements of -orporate >is functioning of >is Management tools. Management. Ade)uate exposure to the

BOO*S FOR REFERENCE 15 Bopal 1rishnan, =iability (nsurance 25 Mishra M.D, (nsurance !5 Mishra M.D, (nsurance .rinciples and .ractice "5 #ose A.1, 6ngineering (nsurance %5 Fire (nsurance -laim / (nsurance institute of (ndia &5 D. Bulati />is Management '5 Aramvalarthan C >is Management (.1. (nternational .ublishers *5 =ife (nsurance -laims , (nsurance institute of (ndia +5 Bupta 2.., =iability and 6ngineering (nsurance 1?5Bupta 2.., Marine (nsurance -laim 115B. 1otheshwar >ao / >is Management

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8.8 MAR*ETING OF INSURANCE PRODUCTS OBCECTIVE To enable the students to acquire s%ills in Mar%eting of &nsurance Products
U(it 2! INTRODUCTION TO MAR*ETING IN THE INSURANCE INDUSTRY 27 ?&

The role of the customer in mar eting, The definition of mar eting, Mar eting and other related business functions within the insurance industry, -reating a mar eting strategy for insurance products, (mpact of external and internal factors on the mar eting strategy, 6xternal considerations includingC 2ocial / 6conomic / -ompetition / Technological / 6cological and Meteorological / -onsumer protection, (nternal considerations includingC 2tructure , #ehaviour / <alues.
U(it 3! MAR*ETING THEORY AND CONCEPTS IN THE INSURANCE INDUSTRY 27 ?&

(nsurance customers and their buying patterns, 2upply and demand in the insurance industry 4including insurance cycle5, The mar eting mix, 2egmentation of existing and prospective customers, -ompetitive positioning, $ifferentiation of the product, Financial <alue -hain analysis, .ortfolio management, The life cycle of insurance products, Analy;ing existing insurance customers, -ore competencies, (nternal auditing of mar eting practices, 2IHT analysis.
U(it 5! DEVELOP A MAR*ETING STRATEGY FOR INSURANCE PRODUCTS 27 ?&

(dentifying segments in insurance customers, -ustomerAs attributes and behaviours, 0sing data from customer relationship management systems to feed into strategy, (dentifying competitors, -ompetitorAs portfolio of offerings and position, $eveloping a portfolio of opportunities, 2cenario testing, Ta ing a position in the mar et, <alue and supply chain analysis, .ricing, >egulation, #randing insurance products and services, 6stablishing a brand, The importance of branding, #rand awareness, #rand extension, Ihite labeling.
U(it 6! IMPLEMENT AND DELIVER A MAR*ETING STRATEGY

-ommunicating the mar eting message for insurance products and services, The mar eting communications portfolio, The mar eting message, 6,mar eting, Advertising, 2ales and account management, .ublic relations, .romotion, 2ponsorship, 6mergency communications plan, $istributing insurance and finance products and services, $ifferent channels for distribution 4including -all centers5, $istribution optionsC Financial advisers / (ntermediaries 3 bro ers / $irect selling / Financial institutions, including banc assurance / Aggregators / Hther organi;ations distributing insurance, >is assessment, 2ervice delivery, -ustomer experience, including claims, Managing the customer relationship. BOO*S FOR REFERENCE 15 Mar etingC concepts and strategies. 2ally $ibb Y Zet al[. %th 6uropean ed. #oston, MassachusettsC 7oughton Miffin, 2??%. 25 The mar eting caseboo . 2ally $ibb, =yndon 2imp in. 2nd ed. =ondonC Thomson =earning, 2??1. !5 Mar eting management. .hilip 1otler. 1!th ed. =ondonC .earson 6ducation, 2??+. "5 Mar eting planning for financial services. >oy 2tephenson. Aldershot, 7antsC Bower, 2??%. %5 A Mishra3A Mishra / Mar eting strategy. &5 Mar eting strategyC the difference between mar eting and mar ets. .aul Fifield. !rd ed. =ondonC #utterworth, 7einemann, 2??'. '5 Mar eting theoryC a student text. Michael J #a er. =ondonC Thomson =earning, 2???. *5 .rinciples of mar eting. .hilip 1otler, Bary Armstrong. 12th ed. (nternational ed. 0pper 2addle >iver, Dew JerseyC .earson 6ducation, 2??* +5 (nnovative Mar eting balancing -ommercial goals : -orporate responsibility

27 ?&

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