COURSES OFFERED BY JKBS IN ACADEMIC YEAR 2019-20

Subject
TRIMESTER 1 Credits
Code
Financial Reporting, Statements and
101 Analysis 3
102 Business Analytics-1 3
103 Managerial Economics 3
104 Management Perspective 3
105 Marketing Management-I 3
106 Business Communication-I 3
107 Computer Application for Business 3
108 Organizational Behavior 3
 Financial Reporting, Statements and Analysis

Code: 101 Max Marks: 100

Credits: 3 Sessions: 20

Aim:
Every organisation uses various types of resources to accomplish its one or more objectives.
Accounting is an information system that provides information about the amounts of these
resources, the means of financing them, and the results achieved through using them. This
information is required by various stakeholders like shareholders, employees, suppliers, financial
institutions, customers, and statutory agencies.

The course covers the framework of accounting concepts; mechanics related to preparation of the
balance sheet, income statement and cash flow statements; computation of ratios and basic
analysis of the annual report. It also covers evaluating managerial choices of alternative
accounting practices related to revenue recognition, fixed assets and depreciation accounting,
and accounting for liabilities, and their impact on the financial statements.

Objectives:

● How a company’s business and financing activities are reflected in its financial
statements
● The components of financial statements: Balance sheet, profit and loss and cash flow and
key notes to the accounts
● The distinction between cash flow and profits
● How to measure operating, investing and financial performance using appropriate ratios
and cash flow tools

Course Contents:

Unit 1: Accounting
Introduction to Accounting, Branches of Accounting, Objectives of Accounting, Users of
Accounting, Process of Accounting, Fundamental Concepts of Accounting (GAAP and US
GAAP), Accounting Terminologies.

Unit 2:​ ​Accounting Standards:

Introduction to Accounting Standards (AS), Objectives of Accounting Standards, Indian
Accounting Standards, International Accounting Standards.

Unit 3:​ ​Accounting Mechanics

Accounting Mechanics, Double Entry System, Accounting Equations, books of Accounts Journal
book, Subsidiary Books, Ledger, Preparation of Trail balance.

Unit 4:​ ​Financial Statements

Preparation of Financial Statements of sole proprietorship, partnership firms and Joint Stock
Companies, Income Statement and Balance Sheet, Grouping and Marshalling.

Unit 5:​ ​Financial Statements of Joint Stock Companies

Legal requirements of Companies Act during preparation and presentation of Financial
Statements, Annual reports of Companies, Limitations of Financial Statements.

Unit 6:​ ​Analysis and Interpretation of Financial Statements

Ratio Analysis, Cash Flow and Fund Flow Statements, Preparation of CFS as per AS-3
(Revised).

Unit 7:​ ​Inventory Valuation

Conceptual framework of Inventory, 1- Perpetual Inventory System, 2- Periodic Inventory
System, Methods of Inventory Valuation, 1- First in first out (FIFO) method, 2- Last in First Out
(LIFO) Method, 3- Weighted Average Cost Method, 4- Moving Average method, ICAI
Guidelines on Inventory Valuation, Inventory valuation and Window Dressing in Financial
Statements.

Unit 8:​ ​Depreciation Accounting

Causes for Depreciation, Need for Depreciation, various Methods of Depreciation, ICAI
Guidelines on Depreciation, Depreciation Accounting and Window Dressing in Financial
Statements.

Unit 9: Limitations of Financial Statements

Limitations of Balance Sheet – Limitations of Profit and Loss Account – Critical Evaluation of
Profitability of Companies, Ethical Conduct in Accounting Profession.

Suggested Readings:

1. Maheshwari, S. N. and Maheshwari, S. K., A textbook of accounting for management,

Vikas Pub. House, 2006.
2. Shukla, M. C. and Grewal, T. S., Advance Accounts, S. Chand & Co., 2008.
3. Anthony, Robert N., Hawkins, David F. and Merchant, Kenneth A., Accounting: Text
and Cases, 12​th​ ed., Tata McGraw Hill, 2007.
4. Jayapandian, S., Accounting for Managers, 2​nd​ ed., Ane Books, 2008.
5. Narayanaswamy, R., Financial Accounting: A managerial perspective, 2​nd​ ed., PHI, 2005.
6. Khan, M. Y. and Jain, P. K., Management Accounting: Text, problems and cases, 4​th​ ed.,
Tata McGraw Hill, 2007.
7. Sahaf, M. A., Management Accounting: Principles and practice, 2​nd​ ed., Vikas Pub.
House, 2009.
8. Horngren, Charles T. and Sundem, Gary T., Introduction to Financial Accounting, 9​th​ ed.,
Pearson, 2008.
9. Gupta, Nirmal and Sharma, Chhavi, Corporate Accounting: Theory and practice, Ane
Books, 2008.
 Business Analytics-1

Code: 102 Max Marks: 100

Credits: 3 Sessions: 20

Aim:

The purpose of the module is to make student ​understand the role of business analytics and data
analytics within an organisation. Analyse data using statistical and data mining techniques and
understand relationships between the underlying business processes of an organisation.

Objectives:

The main objective of the course

1. This will help students How to develop data-driven decision making culture to solve
real business challenges using data and statistical modelling techniques

2. Introduction to exploratory, descriptive and predictive modelling techniques to drive

fact-based data-driven decision making process

3. Overview on type of analytics and their application in industry

C​ourse Contents :

Unit 1: Introduction to data

Data as an element of Overall Firm’s Strategy. Introduction to Data Mining and techniques.tages
of Statistical Survey - Planning of a Statistical Survey- Execution of Statistical Survey,
Basic Terms used in Statistical Survey - Units or Individuals - Population or Universe
–Sample -Quantitative -Characteristic - Qualitative Characteristic – Variable, Collection
of Data- Primary Data - Secondary Data - Pilot survey , Scrutiny and Editing of Data
Unit 2: Central Tendency & Dispersion
Introduction, Objectives of statistical average, Requisites of a Good Average, Statistical
Averages - Arithmetic mean - Properties of arithmetic mean - Merits and demerits of
arithmetic mean ,Median - Merits and demerits of median , Mode - Merits and demerits
of mode , Geometric Mean , Harmonic Mean , Appropriate Situations for the Use of
Various Averages , Positional Averages , Dispersion – Range - Quartile deviations, Mean
deviation ,Standard Deviation -Properties of standard deviation Coefficient of
VarianceExploratory Data Analysis – Understand measures of Central Tendencies for
Grouped and Ungrouped Mean, Median and Measures of Variability and Shape
Unit 3: Probability
Probability Theory & ApplicationProbability Distribution & Uses (Discrete & Continuous) Sampling
Techniques & Sample surveysApproaches to probability , Rules of Probability - Addition rule -
Multiplication rule , Conditional Probability, Steps Involved in Solving Problems on Probability
, Bayes’ Probability , Random Variables
Unit 4: Correlation & Regression
Analyzing Bi-Variant Data & Analysis of variance Correlation & Regression Analysis
Multiple Regression Analysis & Model Building in Regression analysis
Unit 5: Forecasting
Business Forecasting: Introduction, Business Forecasting - Objectives of forecasting in business -
Prediction, projection and forecasting - Characteristics of business forecasting - Steps in
forecasting , Methods of Business Forecasting - Business barometers -Time series analysis –
Extrapolation - Regression analysis - Modern econometric methods - Exponential smoothing
method, Theories of Business Forecasting - Sequence or time-lag theory - Action and reaction
theory - Economic rhythm theory - Specific historical analogy - Cross-cut analysis theory ,
Utility of Business Forecasting - Advantages of business forecasting - Limitations of business
forecastingTime Series Analysis & Developing Forecasting Models
Unit 6: Time Series Analysis:

Components of Time Series - Long term trend or secular trend - Seasonal variations - Cyclic
variations - Random variations, Methods of Measuring Trend - Free hand or graphic method -
Semi-average method - Method of moving averages - Method of least squares, Mathematical
Models for Time Series - Additive model - multiplicative model, Editing of Time Series,
Measurement of Seasonal Variation - Seasonal average method - Seasonal variation through
moving averages - Chain or link relative method - Ratio to trend method, Forecasting Methods
Using Time Series - Mean forecast - Naive forecast - Linear trend forecast - Non-linear trend
forecast - Forecasting with exponential smoothing

Suggested Readings:

1. Roger E. Kirk Statistics: An Introduction, Fifth Edition, Thomson-Wadsworth Publication.

2. Mc Clave, Benson and Sincich, Statistics for Business and Economics, Eleventh Edition,
Prentice Hall Publication.
3. Jack Levin, James Alan Fox , Elementary Statistics in Social Research, Pearson Education.
4. S.P. Gupta , Statistical Methods, S. Chand Publication.
5. J. Heizer & B. Render, Principles of Operations Management 11th Edition, Prentice Hall,
2013
 Managerial Economics
Code: 103 Max Marks: 100
Credits: 3 Sessions: 20

Aim:

Managerial Economics is the application of economic theory and methodology to managerial

decision making within various organizational settings such as a firm or a government
agency. The emphasis in this course will be on application of basic economics principles
and topics such as demand analysis, forecasting, cost analysis, production and pricing
under different market situations, pricing practices etc. Students taking this course are
expected to have had some exposure to economics and be comfortable with basic algebra
and some knowledge of calculus.

Course Objectives:

● To understand the behavior of Consumers, Producers in the business like

environment and different forms of market.
● To appreciate the subtle and the most fundamental issues involved in running the
business.
● To understand various discussions on economic issues and the rationality of the
interference by the government in resolving issues involving conflicting interests
of various segments of the society.

Course Content

Unit 1: Introduction and Basic Concepts

● Nature and scope of Managerial Economics

● The Internet Revolution and its Managerial Implications
● Nature and Objective of a firm
● Managerial implications of The world turning to Capitalism and Democracy, Role of
Business in Society
Unit 2: Demand Analysis

● Theory of Consumer Behavior, Consumer Surplus, Demand Analysis, Laws of

Demand, Elasticity of Demand and its uses in policy making.
● Managerial Applications of Demand Forecasting
Unit 3:Production and Supply Analysis

● Meaning and concept of production, Factors of Production, Production Function,

Production Analysis, Law of Variable proportions and Law of Returns to Scale
● From Production to Supply Functions
● Managerial Applications of what’s wrong with Manufacturing in India
● Equilibrium of the Firm

Unit 4:Revenue and Cost Analysis

● Various Cost Concepts

● Cost Function
● Learning curve and Strategic implications of the learning curve

Unit 5:Firm in Theory and Practice

● Forms and Structure of Market, Price output decision, Pricing under perfect
competition, Monopolistic competition, Monopoly and Discriminating monopoly,
Oligopoly : Game theory and its Implications

Suggested Readings:

1. Salvatore Dominick Siddhartha K. Rastogi : Managerial Economics, Principles

Worldwide Applications
2. D. N Dwivedi: Managerial Economics
3. Hershey Mark: Managerial Economics
4. Nellis Joseph G and David Parker: The Essence of Business Economics
5. Lipsey Richard G K and Alee Chrystal: Principles of Economics
6. Samuelson Paul A and Willam D Nordhaus: Economics
 Management Perspective

Code: 104 Max Marks: 100

Credits: 3 Sessions: 20

Aim:

This course attempts to familiarize students with the basics of management. The student should
appreciate the concepts and application of management to a business organization.

Objectives:

● Understanding the various perspectives of management evolved over time

● Various functions of managers
● Challenges faced by the managers

Course Content:

Unit 1: ​Introduction to management

Unit 2: ​Scope and functions of management
Unit 3: ​Managerial skills
Unit 4: ​Management theories
Unit 5: ​Managerial roles, Management challenges
Unit 6: ​Globalization of Management
Unit 7: ​Organization and environment
Unit 8: ​Role of planning
Unit 9: ​Concept of organizing
Unit 10: ​Leadership, concept and importance
Unit 11: ​Human resources management
Unit 12: ​Introduction to controlling
Unit 13: ​Decision-making, approaches to decision making
Unit 14: ​Power and distribution of authority
 Marketing Management 1

Code: 105 Max Marks: 100

Credits: 3 Sessions: 20

Aim:
The course aims to develop and provide an extensive understanding of the fundamental concepts
relating to marketing of products and services and logically expand and enlarge the conceptual
inputs in understanding the strategic role of marketing in an organization and also to equip the
students with the necessary analytical techniques and tools for effective marketing planning and
control.
Objectives:
● Use marketing concepts to develop a clear understanding of a company’s product line, target
market and positioning
● Understanding of the marketing mix components and developing suitable marketing strategies
● Develop an insight about marketing thought and understand how marketing is an important
function of business

Course Contents:

Unit 1: Introduction to Marketing Management

Introduction , Definition, Importance & Scope of Marketing, Philosophies of Marketing

Management, Elements of Marketing- Needs, Wants, Demands, Customer, Consumer, Markets
and Marketers, Marketing Vs. Selling

Unit2: Segmentation Targeting and Positioning

Market Segmentation- Segmenting the Market, Benefits/Purpose, Limitations, Segmentation

Procedure, Targeting: Introduction & Procedure and Positioning: Introduction & Strategy

Unit 3: Marketing Mix and Consumer behaviour

Marketing Mix, Functions of Marketing Management, Marketing Organizations, Qualities of

Marketing Manager, Consumer Behavior – Personal and Organizational

Unit 4: New Product Development and Product Life Cycle

Product Concepts: Product Level and Classification, New Product Development, Failure of New
Products, Product Mix, Product life Cycle- Stages and Strategies; packaging decisions
Pricing: Concepts, Decisions, Strategies and Procedure.
Suggested Readings

1. Philip, Kotler, Keller, Kevin Lane, Koshy, Abraham and Jha, Mithileshwar, Marketing
Management: South Asian Perspective, 13​th​ ed., Pearson 2008.
2. Saxena, Rajan, Marketing Management, 3​rd​ ed., Tata McGraw Hill, 2007.
3. Ramaswamy, V. S. and Namakumari, S., Marketing Management, 3​rd​ ed., Macmillan,
2007.
4. Czinkota, Michael R. and Kotabe, Masaoki, Marketing Management, 2​nd​ ed., Cengage
Learning, 1998.
5. Buzzell, Robert D., Global Marketing Management, 3​rd​ e., Addison-Wesley, 1995.
6. Boyd, Harper W., Marketing Management: A strategic decision making approach, 4​th​ ed.,
2002.
7. Bhasin, M. L., Cases in Marketing Management, Excel Books, 1999.
8. Kotler, Philip and Armstrong, Gary, Principles of Marketing, 12​th​ ed., PHI, 2008.
9. Panda, Tapan K., Marketing Management: Text and Cases, 2​nd​ ed., Excel Books, 2007.
10. Etzel, Michael, Walker, Buce J. and Stanton, William J., Marketing: Concepts and Cases,
13​th​ ed., Tata McGraw Hill, 2006.
 Business Communication

Code: 106 Max Marks: 100

Credits: 3 Sessions: 20

Aim:

The aim of the course is to acquaint the students with fundamentals of communication, help them
honing oral, written and non-verbal communication skills and to transform their communication
abilities.

Objectives:

● Enhance verbal ability and presentation skills

● Learn soft skills to successfully crack Group Discussion and Interview
● Learn about workplace communication and etiquette

Course Content:

Unit 1: Purpose and process of communication

Myths and realities of communication; paths of communication; oral communication; noise,

barriers to communication; listening process, types of listening, deterrents to listening process,
essentials of good listening; telephonic communication.

​Unit 2: Presentation skills

Prerequisites of effective presentation; Format of presentation; Assertiveness – indicators of

assertive behavior; Strategies of assertive behavior; Communication skills for group discussion
and interviews

​Unit 3: Non verbal communication

Gestures, handshakes, gazes, smiles, hand movements, styles of working, voice modulations,
body sport for interviews; Business etiquettes; Business dining, Business manners of people of
different cultures, Managing customer care

Unit 4:​ Written communication

Mechanics of writing; Report writing, Circulars, Notices, Memos, Agenda and Minutes;
Business correspondence-business letter format, Style of letter arrangement, Types of letters,
Telex managers, Facsimiles, Electronic mail; Diary writing; Development of Resume.
Suggested Readings:

1. Kaul, Asha, Business Communication, PHI, New Delhi.

2. Kaul, Asha, Effective Business Communication, PHI, New Delhi.

3. Chaturvedi, P.D., and Mukesh Chaturvedi, Business Communication, Pearson Education

4. McGrath, E.H., Basic Managerial Skills for All, PHI, New Delhi
 Computer Applications in Business

Code: 107 Max Marks: 100

Credits: 3 Sessions: 20

Course Objectives:
·​ ​To be Familiar with the Excel Functions
·​ ​Perform basic Data Manipulation
·​ ​Perform Statistical Analysis
·​ ​Perform Financial Analysis
·​ ​Perform the numerical calculations necessary for Managerial Decision Making

Learning Outcomes:

After taking this course, the students can comfortably perform the basic statistical,
financial, and data analysis using Excel and R

Course Contents:

Unit 1: Application of Statistics in Excel

Excel Statistical Functions, ​Analysis ToolPak Add-In, MegaStat Add In (Descriptive

Statistics, Frequency Distribution, Correlation Analysis, Hypothesis Testing,
Regression Analysis, ANOVA etc.)

Unit 2: Application of Finance and Accounting Concepts in Excel

Excel Financial Functions (​npv, irr, pmt, ipmt, ppmt​)

Accounting Ratio Analysis

Unit 3: Application of Supply Chain and Logistics Problems in Excel

Forecasting Problems
Assignment and Transportation Problems using Solver Add In

Unit 4: Introduction to R Programming Language

Working in R and R Studio Environment

References:
Excel Models for Business and Operations Management,​ John Barlow
http://home.ubalt.edu/ntsbarsh/excel/excel.htm
http://www.r-tutor.com/elementary-statistics
 Organizational Behavior

Code: 108 Max Marks: 100

Credits: 3 Sessions: 20

Aim:

The course will help the student to possess the knowledge, skills, abilities, and values centered on the
application of principles of organizational effectiveness and also to know research findings in the fields
of organizational behavior to effectively lead business, church, community, non-profit, and family
organizations and will be able to manage people better, they will have good decision making abilities,
better creativity to showcase.

Objectives:

● To understand the concept of organizations and their governance.

● To get acquainted with basic concepts, principles and processes of management
● To focus on effectively recognizing and resolving strategic and operational issues in organizational
settings.
● To inculcate ways of enhancing organizational effectiveness and efficiency.
● To understand various issues involved in managing human behavior at work.

Course Content:

Unit 1: Overview of organization behavior

Foundation of individual behavior: Introduction to self, Johari window model

Unit 2: Learning: concepts and theories of learning

Perception: concept nature, processes, management and behavioral applications of perception
Personality: concepts nature, types and theories of personality
Transactional analysis

Unit 3: Motivation: concept, principles and theories

Introduction to Leadership

Unit 4: Individual in the group

Group dynamics: definition of group, stages of group development, group decision making,
Group VS teams

Unit 5: Organization conflict: concepts sources, and types

Individual in the organization: organizational power and politics: concept of power, sources of
power, political implication of power and politics
Suggested Reading
1. Robbins, Stephen P. and Judge, Timothy A., Organizational Behaviour, 12th ed., PHI,
2007.
2. Luthans, F., Organizational Behaviour, 10th ed., McGraw Hill, 2005.
3. Carrell, M. R. Tennings, D. F. and Heavrin, C., Fundamentals of Organizational
Behaviour, Prentice Hall International, Inc. 1997
4. Singh, B. P. and Chhabra, T. N., Organization Theory and Behaviour, 5nd ed., Dhanpal
Rai & Co., 2005.
5. Davis, K., Human Behaviour at work, McGraw Hill, 1997.
6. Sekaran, Uma, Organizational Behaviour, Tata McGraw Hill, 2001.
7. Moorhead, Gregory and Griffin, Ricky W., Organization Behaviour: Managing People &
Organization, 7th ed., Biztantra, 2005.
8. Rao, V. S. P., Organisational Behaviour, Escel Books, 2009.
9. Hellriegel, Don and Solocum, John W., Organizational Behaviour, 10th ed., Thomson,
2004.
10. Newstrom, John W., Organizational Behaviour: Human Behaviour at work, 12th ed.,
McGraw Hill, 2007.