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Unit- I
Unit-II
Unit-III
Unit-IV
REFERENCES:
OBJECTIVES: To acquaint the students with a large number of environment variables which
have a significant impact on decision making in any business organization:
Unit-I
The concept of Business Environment; its significance and nature, the interaction matrix of
different environment factors. The process of environmental scanning. The environmental
scanning of some important and emerging industries in India.
Unit-II
Unit-III
The economic environment : The philosophy, strategy and planning in India. Monetary and
fiscal policies and union budget as an instrument of economic growth. Finances of the union.
Development banks and their relevance to business operations. Foreign trade policy, Industrial
policy in India in recent years. Small business in India, Public Sector vs Private Sector in India.
Economic Reforms and its impact on Indian Business.
Unit-IV
The technological and socio-cultural environment in India: Policy for research and
development, The problems of selecting appropriate technology. The problems of sophisticated
technology in a labour surplus economy. Salient features of Indian Culture and values and their
implications for industrialization and economic growth. Emergence of new demand for
consumer industries in Indian. Consumerism as an emerging force-Social responsibility of
business.
International Environment: MNC’s, foreign collaborations, NRI and corporate Sector, World
Bank, IMF & India, WTO and its impact on Indian Business. Trade Barriers: Trip’s and Trims. ets.
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REFERENCES:
OBJECTIVES: To develop understanding of accounting tool and information and their uses in
managerial decision taking.
Unit-I
Accounting and its functions, Accounting concepts, Need for Accounting Standards and
Introduction to Indian Accounting standards, Understanding financial Statement ; Income
Statement, Balance Sheet (Vertical and Horizontal Performa), Exposure to the provisions of
schedule VI of the Companies Act 1958. Introduction to audit and its types.
Unit-II
Unit- III
Direct Costing: Theory and Practice, Cost –volume-profit analysis, Special Decisions
based on differential cost analysis, Standard costing : Development of Standard costs, target
costing. Significance, analysis and investigation of variance, Accounting for variances single plan
and partial plan.
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Unit- IV
Performance Evaluation: Evaluation of Cost Centre, Profit centre and investment centre
performance, Evaluation criteria, return on capital employed and residual income. Non-
financial quality performance measures.
Transfer pricing; Divisional performance and transfer pricing, Transfer pricing determination.
REFERENCES:
OBJECTIVES: To impart basic knowledge of concepts and tools as necessary for managerial
decision making.
Unit-I
Unit-II
Unit-III
Tests of significance: Tests of Hypothesis, type I and type II errors, null hypothesis and
significance tests. Tests concerning mean difference between mean (large and small samples).
Unit-IV
REFERENCES:
1. A.M. Goon, M.K. Gupta, B. Das Gupta : Fundamental of Statistics Vol I, Vol II
2. K. Mahajan Et. el, : Managerial Economics and Quantitative
Techniques
3. Tara Yamene : Statistic : An Introductory Analysis
4. M.D. Vohra : Quantitative Techniques in Management
5. S.P. Gupta : Statistical Method
6. M.P. Gupta & K. Sharma : Operations Research
7. Sampat Mukherjee : Business & Management Economics
8. Peterson & Lewis : Managerial Economics
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OBJECTIVES: To provide insight to the structure, working and problems of financial system in
India as well as to enable students to appreciate and understand the concepts, mechanism and
utility of different financial services.
UNIT-I
UNIT-II
Financial Services: Leasing – Introduction, financial evaluation of lease from lessors and lessee
point of view, lease structuring, Tax, Legal and accounting aspects especially in Indian context.
Credit Rating: Concepts, functions and process of debt rating and SEBI regulations. Factoring:
Features, process and agreements for factoring.
UNIT-III
Merchant Banking: Functions and SEBI regulations and non Fund- based and Fund-Based
activities including role in mobilization of funds, Venture Capital in India (including SEBI
Regulations). Depository Services in India (including regulatory aspects).
UNIT-IV
REFERENCES:
OBJECTIVES: To give an integrated view of direct tax laws in India and Consideration of law in
Tax Planning and Management decisions.
UNIT-I
Basic concepts and objectives of taxation, Principles of taxation, Structure of direct and indirect
taxes in India. Theories of taxation, Concept and Justification of tax planning and management.
Tax evasion and avoidance; charge of tax, residential status.
UNIT-II
Income tax exemptions, deductions, rebates and relief’s; Computations of business income and
other incomes of company & firms, Provisions relating to depreciation, Deemed income in case
of certain business Corporate tax liability; Provisions related to set off and carry forward of
losses; Selection of accounting method and auditing of accounts for tax purposes.
UNIT-III
Deduction of tax at source and advance tax; Computation of interest; Tax considerations in
foreign collaboration and joint Ventures, Transfer Pricing and international transaction; Mode
of acceptance, payment and repayment of loan and deposits.
UNIT-IV
REFERENCES:
OBJECTIVES: The course is designed to develop skills in identifying and analyzing information
needs for managerial decision making. The course aims at harnessing, information technology
in various functional areas so as to equip in developing prototype systems; and to develop the
abilities of the students to design and evaluate management control system.
UNIT-I
• Introduction to Computers
• Accounting Information Systems
• Spreadsheet Software and Managerial Application
• Nominal sales and purchase ledger maintenance and reporting
• Stock control – tracking stock movements – Traditional: Rush Manufacturing: Pull
Manufacturing
• Sales order processing and reporting – In Web – based business environment.
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UNIT-IV
• E – Analysis of financial statements – for External and Internal use.
• Managerial Application of Computers: Computer based Financial System and Inventory
System
• Internet and Corporate Finance
• Online Treasury and Cash Management
• Online Share Trading
• E - Banking
REFERENCES:
1. Laudon and Laudon (1996), Management Information System, IVth Ed., Prentice Hall India
(Pvt.) Ltd.
2. James O’ Brien (1998), Management Information Systems; Managerial End User Perspective,
Galgotia Publ., New Delhi.
3. Davis, G.B and M.H. Olson (2000), Management Information Systems; Concepts:
Foundations. Tata McGraw Hill, New Delhi.
4. Arora, A and A. Bhatia (1999), Information Systems for Managers. Excel Books, New Delhi.
7. G.E. Anders, C.R. Schaber and R.D. Fish, Glencoe, Spreadsheet Accounting- Tutorial and
Applications, McGraw Hill, 1995.
8. Shelly Cashman, Course Technology, 2000, Microsoft office 2000 Excel Comprehensive
9. D.H. Klooster & Allen, 1991, Integrated Accounting-Using ACCPAC BEDFORD Software.
10. Claire May and Gordon S. May, (Fourth Edition), Effective Writing: A Handbook for
Accountants.
11. Roger A. Gee (San Diego Mesa College), Computer Accounting Applications Using Business
Works.
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UNIT-I
UNIT-II
Cost of Capital, Capital Structure: An overview of financing choice – market efficiency lessons
for Corporate Finance-Capital Structure and firm value, long term Financing, Capital Structure
Decision. Dividend theories, determinants of dividend policy.
UNIT-III
Working Capital Management –An overview, Components, Classification: need and adequacy of
working capital, working capital approaches. Estimation of working capital. Management of
working capital: Cash and marketable securities management, receivable management,
inventory management and accounts payable management. Ratio analysis for
working capital management.
Financing working capital: Market and Bank Finance: its framework, assessment and approval.
Non-Bank finance working capital and banking policies.
UNIT-IV
Investment Decision Market: Estimating cash flows-Cost of Capital Decision Rules, Project
Choice under uncertainty and risk- Organizing and following up of Investment Decision, Analysis
of non-financial aspect including social cost benefit analysis.
REFERENCES:
OBJECTIVES: The objective of this course is to develop a conceptual framework for the study of
security analysis and portfolio management.
UNIT-I
UNIT-II
Valuation of fixed Income Investments and Valuation of Equity Shares, Fundamental Analysis:
Economic analysis, Industry Analysis, Company Analysis, Technical Analysis: Theory of Technical
Analysis, Dow Theory, Bar Charts, Point and Finger Charts, Contrarian Opinion Theories,
Relative Strength Analysis. Moving Average Analysis, Efficient Market Hypothesis Weak, Semi
Strong and forms of efficiency, relevance in investment decisions, Empirical test of EMH.
UNIT-III
Capital Market Theory: Capital Asset Pricing Model (CAPM), SML, applications of SML, Ex-post
and Ex-ante SMLs, Arbitrage, Pricing Theory (APT), Analysis Diversification, Portfolio Risk and
Return, Markowitz Risk-return optimization, Single Index Model, Bond Portfolio Management
Strategies.
UNIT-IV
Options: Definition, Put and Call Options, Determinants of Option Value, Option Valuation
Models (Binomial and Black and Schole Model) Valuation of Bonds with put and call options,
Futures: Definition, Stock Index Futures, Interest Rates Futures, and Investments, Strategies
using options: Evaluation of Option based investment strategies, Risk Association with Options.
Application of Index Futures in Portfolio management: Pricing of Index Future Contracts,
Application of Index Futures.
REFERENCES:
Cash, Spot, forward and options markets. Forex: Markets and Instruments. Foreign Exchange
risk and exposure-nature of exchange rate risk, accounting exposure, economic exposure and
translation exposure. Management of risk and exposure through hedging and speculation.
Exchange Rate-Determination and Forecasting.
Financing Foreign Trade Short term financial markets and management Euro Dollar and Euro
Currencies. International dimensions of cash managements, receivable management and
inventory management.
Forex Regulation and Control. International Financing Decisions-Long term financial markets-
Equity and bond investments, International aspect of Long-term financing. International
Investment Strategy: relating to capital structure & cost of capital. Evaluation of foreign direct
investment difficulties.
REFERENCES:
VIVA – VOCE
(Comprehensive VIVA – VOCE based on the curriculum
of both the years of MFC)
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MFC 206:
OBJECTIVES: The course will apprise the students with the management of banking and
Insurance.
UNIT-I
Role of Commercial Banks and Development Banks in the development of Indian Economy.
Reserve Bank of India and its functions. Liberalization in financial services. Narasimhan
Committee Report, Verma Committee Report and other recent developments in India Banking.
Deregulation of Financial Services in India.
UNIT-II
Prudential Norms, NPA’s and Income Recognition Norms. Corporate Planning in Banks. Spread
Management. Risk Management. Bank Investments. Investment Risk Management. Asset –
Liability Management, Bank Marketing.
UNIT-III
History of Insurance, Nature of insurance contract. Principles of Life, Fire, Marine, Accident and
other forms of general Insurance. Life insurance in India, Organization, Management and
Policies of Life Insurance, Corporations. Role in National Economy. Nature of General Insurance,
General Insurance in India-Organization and Management of General Insurance in India.
UNIT-IV
Insurance and Capital Market in India. Application of Management Concepts in the field of
Insurance, Marketing of Insurance Policies. Business Planning, Personnel Management and
Office Administration. Insurance and Taxation. Attitude towards Insurance cores. Insurance and
Information Technology.
MFC 206 (iv) Management Control System and Corporate Governance Max Marks: 80
UNIT-I
Nature and Scop of M.C.S. – Basic concepts, Boundaries of Management Control. Corporate
level Strategies, Business Unit Strategies. Behaviour in Organization – Goal congruence,
Information and Formal Control System. Types of Organization. Functions of the Controller.
Pricing Corporate Services, Administration of Transfer Prices. Measuring and Controlling Assets
Employed-Structure of the Analysis. Measuring assets, employed Financial Performance-EVA Vs
ROI Alternative Approaches. Performance Measurement-Information used in Control System.
UNIT-II
UNIT-III
UNIT-IV
REFERENCES:
JOURNALS:
Objective: The course aims at enabling the students to understand and analyse financial
problems and developing their skills for solutions of these problems with the help of innovative
financial processes, instruments and strategies. This course also helps in developing skills to
analyse and interprets financial statements.
UNIT-I
Short-Term Liquidity Analysis: Working capital analysis. Operating activity Analysis, Liquidity
considerations not on the face of financial statements. Statement of cash flows. Cash
Forecasting Short term and long term. Relation between cash flows forms operating, investing
and financial activities. Long term Debt paying Ability-income statement considerations,
balance sheet considerations. Special items that influence a firm’s long term debt paying ability-
joint ventures and long term debt paying ability-joint ventures and long term leasing.
UNIT-II
Profitability Analysis: Analysing company profitability, revenues, cost of sales and expenses.
Calculating and disaggregating rate on return on assets and rate of return on capital employed.
Earnings quality and earnings persistence.
Valuation: Cash Flow Based- Periodic cash flow, residual value and cost of capital Earnings
based Development of theoretical model, theoretical Vs actual P/E ratios, application of
theoretical P/E model.
Analysis of financial statement in the context of forecasting, distress analysis and corporate
restructuring. Analysing the impact of inflation and intangibles on financial statements.
UNIT-III
Physical tools of the financial manager, product development, futures, forwards, swaps and
options, Debt market innovations, Equity and Equity related instruments.
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UNIT-IV
Financial Engineering processes and strategies, asset liability management, hedging and related
risk management techniques, corporate restructuring, leveraged buyouts, tax driven deals,
takeovers, synthetic instruments.
REFERENCES:
OBJECTIVES: The objective of this course is to acquaint the students with the current India’s
foreign trade policies and the economic aspects relating to international trade. Further
providing an understanding of Export Financing. Export –Import Procedures and the various
operations involved. The main emphasis is also laid on developing a systematic approach to
handle foreign trade transaction. The course will provide an understanding of the theories of
trade, different monetary institutions and the economic environment for international trade.
UNIT-I
Export-Import Policy (1997-2002), Balance of trade & Balance of payments. Capital Account
convertibility, Trends in world trade direction & its composition. Export promotion
and institutional set up, Export Promotion Measures.
100% Export Oriented Units, special export zones; Export House/Trading House/Star Trading
House/Super Star Trading House: Role of State Trading in Exports; Foreign Direct investment in
India, An overview; Foreign collaboration; Project & Consultancy Exports.
UNIT-II
Foreign Exchange Rate determination. Fixed & Flexible Exchange Rate. Spot & Forward
Exchange rate, Swaps. Futures & Options. Processing of an Export Import order: Procedures &
documents related to quality control, Export constraints, Marine Insurance, Customs & Port
clearance. Containerization in India, ICDs.
UNIT-III
Basis of internal Trade: Theories of Internal Trade: Classical Theory. Opportunity Cost Theory,
Heckscher-Ohlin Theory. Price Equalization Theorem: Gains from Trade and Terms of Trade.
Foreign Trade Multiples; Free Trade Vs Protection; Tariffs and Non-Tariffs Business to Trade;
Foreign Exchange Market; International Financial Market; Recent changes in International
Money & Capital Markets.
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UNIT-IV
Regional Economic Groupings. European Union, SAARC. ASEA W, APEC. Their set up &
performance & trade waith India. New International Economic Order. International Economic
Environment, Legal Environment for International Trade.
Structure of International Economic & Monetary System, WTO; Emerging issues & implications
on India’s trade; UNCTAD, IMF: Structure & Functions. International liquidity, IBRD. IDA. ADB its
structure, functions & role.
REFERENCES: