BBD University, Lucknow: School of Management

BBA (Professional) School of Management, BBD University
School of Management
BBD University, Lucknow
Course Structure and Syllabus of

Bachelor of Business Administration
(Professional)
Jointly with CIMA, UK
Effective from Batch 2019-20
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Ver 3.0 Page 1 of 93 Effective from 1 July 2019
1 Course Curriculum of Bachelor of Business Administration (Professional)
Version Control
Version 3.0
Effective from 1st July, 2019
Approved by Board of Studies of School of Management on 30th May 2019
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BBA (Professional)
Jointly with CIMA, UK
The BBA (P) course in association with CIMA, UK is an undergraduate course which aims at
providing inputs to the students relevant to business, industry and trade and works as an
advantage to the students by giving them an International perspective. This course enables
them to be able to function in different organizations and face the challenges arising there
from. The course not only aims at providing knowledge and skills in different areas of
management and accounting, but also provides inputs necessary for the overall development
of the personality of the students.
Broadly, the course is of three years divided across Six Semesters. The structure of the Course
is designed in a way that along with the Management studies, the students are prepared to
appear for the CIMA Certifications. The papers for CIMA Certifications have been
incorporated in the course curriculum in a way that during the duration of this course, the
student can take the CIMA Certification exams for Certificate in Business Accounting,
Diploma in Management Accounting and Advanced Diploma in Management Accounting.
Right from the beginning, the focus is on providing relevant inputs through case
discussion/analysis, simulation games, note plays etc. keeping in mind the current industry
scenario and the need of the hour. Proper emphasis has been given on theory and practical
sessions so that the students are groomed with the right exposure for the practicalities.
The course structure also lays emphasis on field study. The third, fourth and fifth semester of
the course require students to take up field study on papers taught during the respective
semester. This is essentially done to give the students a hands-on practical exposure about the
Management concepts and enables them to apply the acquired knowledge. At the end of these
semesters the students are required to submit a 25 page report on the study conducted. They
are also expected to make a brief presentation of the report. The evaluations will be based the
report and presentation.
The sixth semester i.e., Final semester of the course comprises of Industrial Internship for the
students. This will be an extensive internship aimed to give On Job Training to students. The
entire course structure is designed in such a manner that it enables the students to be able to
apply their knowledge and expertise and simultaneously get Industry exposure.
In addition, in every semester, students will be assessed out of 50 marks based on co-
curricular activities, initiatives and general discipline as part of General Proficiency.
Eligibility Criteria:
60% or equivalent in plus 2 or equivalent with Mathematics/Business Mathematics as one
paper; 5% relaxation for SC/ST students
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Field Study:
The Field Study will be based on the course content of the respective semester on a
problem/topic to be assigned by the School of Management under the supervision of a core
faculty member of the department. It is meant to be completed in 10-14 working days.
The student will submit three copies of the Field Study report to the Dean/Head of the BBA
(P) program. The number of pages in the report will be 50 or more. The report should be typed
in A-4 size paper.
Industry Project Report:

In sixth semester, candidates will have to submit an Industry Project Report on a
problem/topic (from the Specialization area) to be assigned by the School of Management
under the supervision of a core faculty member of the department.
The report will contain the objectives and scope of the study. Research methodology, use,
importance of the study, analysis of data collected, conclusions and recommendations. It will
contain program certifying the authenticity of the report shall be attached therewith. The
student will submit three hard bound copies of the report to the Dean/Head of the BBA (P)
program. The number of pages in the report will be 75 or more. The report should be typed in
A-4 size paper.
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BBA (Professional)
Course Structure
Semester-1
Contact Evaluation
Hours Scheme
Course Course
Course Title Credits
Category Theory/ Code
ES
L T P CIA Total
Practical E
Theory BBAP Management

Core 4 0 0 40 60 100 4
3101 Accounting - I
Theory BBAP Business

Core 3 1 0 40 60 100 4
3102 Economics I

Core 2 2 0 40 60 100 4
3103 Mathematics
Theory BBAP Computer

Core 4 0 0 40 60 100 4
3104 Fundamentals
Theory BBAP Financial

Core 3 1 0 40 60 100 4
3105 Accounting

Core Communicatio 2 2 0 40 60 100 4
3106 n
Practical BBAP
Core Computer Lab 0 0 4 40 60 100 2
3107
Practical GP General
Core 100 100 1
3101 Proficiency
Total 800 27
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Semester-2
Contact
Evaluation Scheme
Hours
Course Course
L T P CIA ESE Total
Practical
Theory BBAP
Core Business Law 4 0 0 40 60 100 4
3201
Theory
BBAP Business
Core 3 1 0 40 60 100 4
3202 Economics II
Theory
Quantitative
BBAP Techniques and
Core 2 2 0 40 60 100 4
3203 Operations
Research
Theory
BBAP Management
Core 3 1 0 40 60 100 4
3204 Accounting II
Theory
BBAP Corporate
Core Governance & 4 0 0 40 60 100 4
3205 Ethics
Theory
BBAP Principles of
Core 3 0 0 40 60 100 4
3206 Management
Theory
Environmental
Core BAS3204 3 0 0 40 60 100 2
Studies*
Practical
General
Core GP3201 100 100 1
Proficiency
Total 800 27
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*Course Outline of Environmental Studies shall be approved by Department of Chemistry,

BBD University
Semester-3
Contact
Evaluation Scheme
Hours
Course Course
L T P CIA ESE Total
Practical
Theory BBAP Marketing

Core 4 0 0 40 60 100 4
3301 Research
Theory BBAP Management

Core 4 0 0 40 60 100 4
3302 Accounting - III
Theory BBAP Marketing

Core 4 0 0 40 60 100 4
3303 Management
Theory BBAP Human

Core Resource 4 0 0 40 60 100 4
3304 Management
Theory BBAP Organizational

Core 3 1 0 40 60 100 4
3305 Behavior
Theory BBAP Pricing And

Core Product 3 1 0 40 60 100 4
3306 Decisions
Practical BBAP
Core Field Study 100 100 4
3307
Practical General
Core GP 3301 100 100 1
Proficiency
Total 800 29
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Semester 4
Contact Evaluation
Course Hours Scheme
Course
Catego Course Title Credits
Code
ry Theory/P CI ES Tota
LT P
ractical A E l
Theory Managing
BBAP Finance in
Core 4 0 0 40 60 100 4
3401 Digital
World

Core 3 1 0 40 60 100 4
3402 Reporting - I
Theory
BBAP
Core Taxation 4 0 0 40 60 100 4
3403
Theory
BBAP Financial
Core Management 3 1 0 40 60 100 4
3404 -I
Theory
Production
BBAP and
Core 3 1 0 40 60 100 4
3405 Operations
Management

Core Reporting - 4 0 0 40 60 100 4
3406 II
Practical BBAP
Core Field Study 100 100 4
3407
Core 100 100 1
3401 Proficiency
Total 800 29
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Semester 5
Contact
Evaluation Scheme
Cours Hours
Course Credit
e Course Title
Category Theory/ s
Code CI ES
L T P Total
Practical A E
Theory BBAP Advanced

Core Financial 3 1 0 40 60 100 4
3501 Management

Core Policy & 4 0 0 40 60 100 4
3502 Strategy
Theory
BBAP Project
Core Planning & 3 1 0 40 60 100 4
3503 Evaluation
Theory
BBAP Financial
Core Management - 3 1 0 40 60 100 4
3504 II
Theory Budgeting
BBAP And
Core 3 1 0 40 60 100 4
3505 Management
Control
Theory BBAP Advanced

3506 Reporting
Theory BBAP Cyber

Core 3 1 0 40 60 100 4
3507 Security
Core 100 100 1
3501 Proficiency
Total 800 29
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Semester-6
Contact Evaluation
Course Cours Hours Scheme
Cre
Categor e Course Title
dits
y Code ES
L T P CIA Total
E
Theory BBAP International

3601 Management
Theory BBAP Data Base

Core Management 4 0 0 40 60 100 4
3602 System
Generic
Elective I 3 1 0 40 60 100 4
Elective
Open
Elective II** 4 0 0 40 60 100 4
Elective
Practical BBAP Industry

Core 40 60 100 8
3603 Project Report
Core 100 100 1
3601 Proficiency
Total 600 25
**List of open electives to be prepared centrally by BBD University. Students can opt for any
course from this list except those offered by School of Management, BBD University.
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Code Course Title
Theory GE301 Consumer Behavior

Theory
GE302 Direct & Digital Marketing
Elective I
Theory
GE303 Advertising & Brand Management
Theory
GE304 Marketing of Services
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Course Title: Management Accounting I

Course Code: BBAP3101 Course Credit: 4
COURSE To familiarize students with:

OBJECTIVE:  Concept of Management Accounting.
 Classification of cost.
 Budgetary Control and Variance Analysis.
LEARNING The students should be able to:

OUTCOMES: 1. Understand the concept and components of No. of No. of
Management Accounting. Hours Credits
2. Apply the various cost classification concepts.
3. Identify cost behavior and use this information
in a range of decisions.
4. Calculate breakeven point and its related
quantities.
5. Describe the features of different budgeting
systems and calculate budget variances.
Module I: Introduction
Concept of Management Accounting: Need, purpose and role of
management accounting. Role of CIMA as a professional body for 30 1
management accounting. Classification of cost in relation to output,
activity level and cost Behavior, Activity based Costing, features of
digital costing.
Module II: Absorption Costing and Marginal Costing
Prepare overhead cost statement, calculation of total cost and marginal 30 1
cost. Difference between Marginal and Absorption profit. Apply cost
information in pricing decision.
Module III: Budgeting and Control
Need for budgeting, forecasting and planning. Prepare functional
budgets, budget statements: master budget including statement of profit
and loss, conduct what if analysis in budgeting, financial position and 30 1
cash flow. Technologies available for improving budgeting. Human
dimensions of budgeting. Importance of cash budget, fixed and flexible
budget and calculate budget variance. Budgetary control concept.
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Module IV: Variance Analysis

Principle of standard costing, standard costs. Calculate variance for
material, labour, overhead, sales price and sales volume. The use of 30 1
variance to reconcile the budgeted and actual profit that has been
calculated using marginal costing. Interpretation of variances.
Suggested Readings:
1. Fundamentals of Management Accounting BA2. Kaplan Publications.
2. Maheshwari, S.N., Principles of Management Accounting, Sultan Chand & Sons,
2003 Fourteenth Edition.
3. Khan & Jain, Management Accounting, Tata McGraw Hill Publishing House, 2002
Third Edition.
4. Arora, M.N., Cost and Management Accounting, Himalaya Publication,2012 Tenth
Edition
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Course Title: Business Economics I


OBJECTIVE:  Relevance and application of economic theories
and concepts in managerial decision making.
 The effect of macro-environment and
organizational goals on the decision making of an
organization.

OUTCOMES: 1. Describe the scope of economics and business
economics and become familiar to objectives of
firm.
2. Identify demand and the factors governing it and No. of No. of
the methods of demand analysis and demand Hours Credits
forecasting.
3. Illustrate cost and its concepts and how they are
classified on different basis.
4. Describe about different market structure and the
pricing decisions according to them.
5. Define profit maximization and policies made and
planning done to achieve the goal of profit
maximization with customer satisfaction.
6. Illustrate the goals and decision making process of
firms.
Module I : Introduction to Managerial Economics, Demand Analysis

and Cost Analysis
Introduction to Managerial Economics: Definition & Scope of Managerial
Economics, Role & Responsibility of a managerial economist, Objectives
of a firm.
Demand Analysis: Elasticity of Demands: Concept, Types, Measurement 30 1
of elasticity of demand, Implications in decision making, Demand
forecasting: Meaning & Significance, Characteristics of good forecasting.
Cost Analysis: Cost concept, Classification of costs, Cost-output
relationships. Economies & diseconomies of scale. Cost control and
reduction, Pricing decisions under different market structures (Perfect
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Competition, monopoly, monopolistic, oligopoly), Price determination,

Managerial implications & Methods.
Module II : Macroeconomic context of Organization

Macroeconomic context of Organization (Global Context): Concept of
Globalization, Consequences for businesses and national economies, 30 1
Influence on economic development & Impact on Business, Global trade
& Development, Role of institutions promoting Global trade.
Module III : Goals and decisions of Organizations

Goals and decisions of Organizations: Economic goals of stakeholders,
Shareholder‟s wealth: Variables affecting it and impact in Management
Decision making. Identifying stakeholders and their likely impact on goals 30 1
of organization, Effect on management decisions, Distinguish between the
potential objectives of management and those of shareholders, and the
effects of this principal-agent problem on decisions concerning price,
output and growth of the firm.
Module IV:Industry Competition, Cost Behaviour& Industry

Structure
Industry Competition, Cost behaviour& Industry structure: Behaviour of a
firm‟s unit costs in the short run and long run, Potential effects of long run 30 1
cost behavior on prices, The size of the organization & the number of
competitors in the industry. Impact of prices and competition on e-
business and globalization, Profit maximization.Theory of Production and
production function with two variable input.
Suggested Readings:
1. Dwivedi,D.N.,ManagerialEconomics,VikasPublishingHouse,2003.
2. Chaturvedi,D.D. andS. L.Gupta, BusinessEconomics,BrijwasiPublishers,2003.
3. Mehta,P.L.,Managerial Economics,SultanChand&Sons.,2003.
4. Koutsoyiannis,A.,ModernMicroEconomics,MacmillanPress Ltd.,2003.
5. Salvator,Dominick,ManagerialEconomics,McGraw-HillBookCompany.
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Course Title: Business Mathematics


OBJECTIVE:  The application of mathematics in the
business.
 The analysis of data and building
relationship among variables.

OUTCOMES: 1. Identify the number of ways in which data
can be selected and arranged.
2. Calculate and identify the progressions. No. of No. of
3. Present and analyze the business data. Hours Credits
4. Express quantitatively the degree and
direction of the co-variation or association
between two variables.
5. Use simple linear regression for building
models of business data.
6. Understand fundamentals of probability and
various probability rules that help to
measure uncertainty.
7. Perform several analysis with respect to
business decisions involving uncertainty.
Module I : Principle of Counting and Mathematics Induction

Permutations and Combination: Concept of factorial, Principle of
Counting, Permutation with restriction, Circular Permutation and
Combination with restriction.
30 1
Mathematics Induction Principle. Sequences & Series: A.P., G.P.
and H.P. Simple and compound interest, Present value using
formulae and CIMA tables, Annuities and perpetuities,
Interpretation of NPV and IRR.
Module II : Analysis of Data

Analysis of Data: Definition, Importance & Limitation, Collection
of data and formation of frequency distribution, Graphic 30 1
presentation of frequency distribution: Graphics, Bars,
Histogram. Measures of central tendency: Mean Median and
Mode. Partition values: Quartiles, Deciles and Percentiles.
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Measures of variation: Range, IQR, Quartile deviation, Standard

deviation and Lorenz Curve.
Module III : Correlation Analysis & Regression

Correlation Analysis: Correlation Coefficient, Assumptions of
correlation analysis, Coefficients of determination and
correlation. Measurement of correlation: Karl Person‟s Methods,
Spearman‟s rank correlation. Concurrent deviation of the
correlation coefficient, Pitfalls and limitations associated with
regression and correlation analysis, Real world application using 30 1
IT tools.
Correlation & Regression: Scatter Diagram, Correlation
Coefficient and the coefficient of determination between two
variables, Regression equation between two variables, Dependent
variable, and Independent variable. Trends in time series: Graphs,
Moving averages and Linear regressions.
Module IV : Probability
Probability: Probability and its relationship with proportion and
percentage, Simple & Conditional Probability, Addition and 30 1
multiplication rules of probability theory. Use of expected value
tables in decision making, Limitations of expected values.
Concepts of risk and uncertainty. Venn diagrams.
Suggested Readings:
1. Thukral,J.K.,BusinessMathematics,BVPPublications-latestedition.
2. SanchetiandKapoor,BusinessMathematics,latestedition.
3. Chang,BusinessMathematics,latestedition.
4. Soni,R.S., BusinessMathematics,latest edition.
5. Bhardwaj,R.S.,Mathematicsfor EconomicsandBusiness,ExcelBooks,2000.
6. Raghavachari,M.,Mathematics forManagement,TataMcGrawHill,2004.
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Course Title: Computer Fundamentals


OBJECTIVE:  Basic functioning of a computer.
 Different operating systems.
 The concept of networking.

OUTCOMES: No. of No. of
1. Study the evolution of computers. Hours Credits
2. Describe the complete details of computer
components.
3. Explain the different types of operating systems.
4. Explain the networking concepts.
5. Use various tools of Microsoft Office.
6. Illustrate the importance and use of computer
fundamentals.
Module I : Basics of Computer, its evolution and Number System
Basics of Computer and its evolution: Evolution of computer, Data,
Instruction and Information, Characteristics of computers, Various fields
of application of computers, Various fields of computer: Hardware,
Software, Human ware and Firmware, Advantages and Limitations of
computer, Block diagram of computer, Function of different units of
computer, Classification of computers On the basis of technology:
Digital, Analog and Hybrid, On the basis of processing speed and storage 30 1
capacity: Micro, Mini, mainframe and Super, On the basis of Purpose:
General & Special. Different Generation of computers I to V, Types of
software: System and Application, Compiler and Interpreter, Generation
of language: Machine Level, Assembly, High Level, 4GL.
Number System: Decimal, Binary, Octal and hexadecimal and their inter
conversion through Fixed Point Only. Binary Arithmetic: Addition,
Subtraction, Multiplication and Division.
Module II : Input and Output devices and Computer Memory

Input and Output Devices: Keyboard, Mouse, Joystick, Digitizer,
Scanner, MICR, OCR, OMR, Light Pen, Touch Screen, Bar Code 30 1
Reader, Voice Input Device, Monitor and it‟s types: VGA, SVGA and
XGA, Printer and its types: Impact and Non-Impact with example,
Plotter.
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Primary Memory: ROM and its types namely, PROM, EPROM,

EEPROM, RAM. Secondary memory: SASD and DASD Concept.
Magnetic Disks: Floppy disks, Hard disks, Magnetic Tape. Optical
disks: CD ROM and its types namely, CD ROM, CD ROM-R, CD
ROM-EO, DVD ROM, Flash Memory.
Module III : Operating System Concept, GUI and File Manipulation

Operating System Concept: Introduction to operating system, Function
of OS, Types of operating systems, Booting Procedure, Start-up
sequence, Details of basic system configuration, Important terms like
Directory, File, Volume, Label, Drive name, etc. 30 1
Introduction to GUI using Windows Operating System: All Directory
Manipulation, Creating directory, Sub directory, Renaming, Coping and
Deleting the directory.
File Manipulation: Creating a file, Deleting, Copying, Renaming a file.
Module IV : Concept of Data Communication and Networking

Concept of Data Communication and Networking: Networking Concepts,
Types of Networking: LAN, MAN and WAN, Communication Media,
Mode of Transmission : Simplex, Half Duplex, Full Duplex, Analog
and Digital Transmission, Synchronous and Asynchronous
Transmission, Different Topologies. Introduction to Spread Sheets, 30 1
Microsoft Excel type spreadsheet, Advantages and disadvantages of
spreadsheet software, when compared to manual analysis and other types
of software application packages. Use of spreadsheet software in
budgeting, forecasting, reporting performance, variance analysis, what-if
analysis, discounted cash flow calculations.
Suggested Readings:
1. LeonandLeon,Int ro du ct io ntoInformationTechnology,Le o nTechWorld.
2. MicrosoftOffice-2000Complete-BPBPublication.
3. Sinha,Kr.PradeepandPreetiSinha,Fo u nd ationsofComputing,BPB.
4. Jain,V.K.,Computers and Beginner.
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Course Title: Financial Accounting

COURSE To familiarize students with

OBJECTIVE:  The concept of financial accounting.
 The preparation of final accounts.
 The usage of final accounts as a control
tool.

OUTCOMES: 1. Define the need for accounting records.
2. Identify user groups and the characteristics
of financial statements.
3. Explain the approaches for creating No. of No. of
accounting standards. Hours Credits
4. Explain capital and revenue, cash and
profit, income and expenditure, assets and
liabilities.
5. Identify alternative methods of valuing
assets, and their impact on profit measures
and statement of financial position values.
6. Understand the role of accounting
standards in preparing financial
statements.
7. Evaluate the control of Accounting
Systems with the uses of Financial
statements.
Module I : Concepts of Financial Accounting
Concepts of Financial Accounting: Need for Accounting
Records, Distinguish between Financial and Management
Accounts, Capital and Revenue, Cash and Profit , Income and 30 1
Expenditure, Assets and Liabilities, Historical Cost Convention,
Regulatory and Legal Framework for Financial Accounting, Role
of Accounting Standards, Approaches to Creating Accounting
Standards. IFRS.
Module II : Accounting Systems and Integrated accounts in a

costing environment
30 1
Accounting Systems: Ledger Accounts and Supporting
Documents, Double-Entry Book keeping, Cash and Bank
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accounts, Bank Reconciliation Statement, Petty Cash statements

under an Imprest system, Nominal Ledger Accounts, Journal
entries, Trial Balance, Accounts for Indirect Taxes, Payroll, a
Non-Current Asset Register, Accounting Codes : Need & Use of
Coding Systems.
Module III : Preparation of Accounts

Preparation of accounts: Prepare Accounts Using Accruals and
Prepayments, Bad Debts and Allowances for Receivables,
Calculation of Depreciation and for Impairment values, Accounts 30 1
for Inventories, Manufacturing Accounts, Income and
Expenditure Accounts, Account for issue and redemption of
Shares and Debentures, Prepare Financial statements from Trial
Balance, Calculate basic Ratios.
Module IV : Control of Accounting Systems and Financial

statements for managers
Control of Accounting Systems: Internal & External Audit, Need
for External Audit, Meaning of fair Presentation, Procedures for 30 1
Internal Audit, Need for Financial Controls, Audit Checks &
Audit Trials, Nature of Accounting errors & Correction of errors,
Nature of Fraud, Methods of Fraud Prevention & Detection.
Suggested Readings:
1. Maheshwari,S.N.andS.K.Maheshwari,A n IntroductiontoAccountancy,
EighthEdition,VikasPublishingHouse,2003.
2. Gupta,R.L.andV.K.Gupta,FinancialAccounting: Fundamentals,Sultan Chand
Publishers,2003.
3. Monga,J.R.,AnIntroductiontoFinancialAccounting,FirstEdition,MayoorPaperbo
oks,2005.
4. Monga,J.R.,andGirishAhuja,FinancialAccounting,First
Edition,AnIntroductionto EighteenEdition,MayoorPaperbooks,2003.
5. Bhattacharya,S.K.andJ.Dearden,AccountingforManager –
TextandCases,Third Edition,VikasPublishing House,2003.
6. Maheshwari,S.N.andS.K.Maheshwari,AdvancedAccountancy,EighthEdition,
Vol.I&II,VikasPublishingHouse,2003.
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Course Title: Business Communication


OBJECTIVE:  Project and report writing.
 Skills required for effective presentation.
 Drafting of resume.
 Interview processes.

OUTCOMES: 1. Prepare good and effective projects and No. of No. of
reports. Hours Credits
2. Develop proper voice modulation skills.
3. Develop good presentation skills.
4. Illustrate writing skills for various methods
of business communication.
5. Demonstrate orating skills in different
activities.
6. Develop confidence and positive body
language.
Module I : Project Writing, Report writing and Proposals
Project and report writing, and proposals: Writing an effective 30 1
report, Basics of project writing, Paragraph writing. Paper
reading and Voice modulation, Basics of project presentation.
Module II : Presentation& Effective Listening

Making a presentation, The various presentation tools, along with
guidelines of effective presentation, Boredom factors in
presentation and ways to overcome them, Interactive presentation 30 1
& presentation as part of a job interview. Art of effective
listening. Professional Communication through new age
mediums, body and sign language.
Module III : Resume writing

Resume writing skills, Guidelines for a good resume. Facing an
interview board: Proper body posture, Importance of gestures and 30 1
Steps to succeed in interviews. Practice mock interview in
classrooms with presentations on self, Self introduction:
Highlighting positive and negative traits and dealing with people,
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face to face.
Module IV : Leadership and Sessions on Current Topics

Leadership: Quality of a leader, Leadership quiz with case study,
Knowing skills and abilities. Introduction to group discussion
techniques with debate and extempore, Increasing 30 1
professionalism.
Audio Video recording and dialogue sessions on current topics:
Economy, Education system, Environment and Politics.
Suggested Readings:
1. Wren&Martin,Englishgrammar andcomposition,2003.
2. Sinha,K.K.,BusinessCommunication,GalgotiaPublishers,2003.
3. Robinson,David, Business Etiquette,KoganPage.
4. RogetsThesaurus.
5. Hand Book of Practical Communication Skills-Chrissie Wrought, published by
Jaico Publishing House.
6. Ray, Reuben, Communication today – Understanding Creative Skills,
Himalaya Publishing House, 2001.
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Course Title: Computer lab


OBJECTIVE:  Power point and its application.
 Electronic spreadsheet with special focus on
MS-Excel.

OUTCOMES: 1. Work efficiently on various applications of No. of No. of
Microsoft office with special focus on Hours Credits
power point.
2. Create multimedia power point
presentations.
3. Add Hyperlink to PPTs.
4. Prepare spreadsheets of data.
5. Prepare bar graphs and charts of data.
6. Create and analyze database.
Module I: Introduction to PowerPoint
Introduction to PowerPoint: Making presentations, Slide Layout,
Slide orientation and Slide transitions, Animations, Presentation 30 1
views and Slide sorter. Slide master, Handout master, Notes Master
and Narration. AddingContent, Images, Clipart, Hyperlink,
HeaderandFooter, Slidenumber.
Module II : Introduction to Electronic Spreadsheets

Introduction to Electronic Spreadsheets, Feature of MS-Excel,
Entering Data, Entering Series and Editing Data, Cell Referencing, 30 1
ranges, Formulae and Functions, Auto sum, Copying Formula and
Formatting Data, Creating Charts, Creating Database, Sorting Data
and Filtering.
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Course Title: Business Law


OBJECTIVE:  Indian contract act, Sale of goods act,
Negotiable instruments act, Companies act
and Law of employment.
 Comparison of English law with
alternative Legal systems.

OUTCOMES: 1. Identify the essential elements of a valid
contract.
2. Understand basic concepts of Indian No. of No. of
Contract Act and Special Contracts. Hours Credits
3. Describe rules related to Sale of Goods
Act.
4. Understand fundamental concepts of
Negotiable Instruments Act.
5. Understand the basic provisions of Indian
Companies Act.
6. Explain the sources of English law and
describe elements of shari‟ah law.
7. Explain the law of employment and the
protection available to an employee under
law.
Module I : Indian Contract Act, Sale of Goods Act, and
Negotiable Instruments Act
Indian Contract Act, 1872: Essentials of valid contract,
Discharge of contract, remedies for Breach of contract, Contracts
of Indemnity, Guarantee, Bailment, Pledge and Agency.
Sale of Goods Act 1930: Meaning of Sale and Goods, Conditions 30 1
and Warranties, Transfer of Property, Rights of an unpaid seller.
The Negotiable Instruments Act 1881: Essentials of Negotiable
instruments, Kinds of Negotiable Instrument Holder and Holder
in Due Course, Negotiation by endorsements, crossing of a
cheque and Dishonour of a cheque.
Module II : The Companies Act 30 1
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The Companies Act 2013: Essential characteristics of a company,

Types of companies. Memorandum and Articles of association,
Prospectus. Shares: Kinds, Allotment and Transfer. Debentures.
Essential conditions for a valid meeting, Kinds of meetings and
Resolutions. Directors, Managing Directors: Their appointment,
Qualifications, Powers and limits on their remuneration,
Prevention of oppression and mismanagement.
Module III : Comparison of English law with alternative

Legal systems
Comparison of English law with alternative Legal systems: The
sources of English law, Elements of the English legal system and 30 1
The tort of negligence. Characteristics of the legal systems found
in other countries. Describe elements of Shari‟ah law. Describe
the role of international regulations.
Module IV : Law of employment

Law of employment: Essential elements of an employment
contract and the remedies available following termination of the
contract. Explain how employers and employees are affected by 30 1
health and safety legislation; Describe the consequences of a
failure to comply with health and safety legislation. Explain the
nature, legal status and administration of business organizations,
The financing and management of companies limited by shares.
Suggested Readings:
1. Maheshwari, S.N. and S.K. Maheshwari, A Manual of Business Law,
2 Edition, Himalaya Publishing House, 2004.
2. Kuchhal, M. C., Business Law, Vikas Publishing House, New Delhi, 2004.
3. Kapoor, N. D., Elements of Mercanlite Law, Sultan Chand & Sons, New
Delhi,2003.
4. Gulshan S.S. and Kapoor, G.K., “Business Law
including Company Law”,2003, New Age International Private Limited
Publishers.
5. Aggarwal S.K., “Business Law ,2003”,Galgotia Publishing Company.
6. Dr. Singh, Avtar, Company Law, Eastern Book Co. Lucknow, Bharat
Law House, Delhi, 2004.
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Course Title: Business Economics II


OBJECTIVE:  The impact of price variable on the
profitability of an organization.
 The role of government in price fixation.
 Financial system.
 The different kinds of financial markets.

OUTCOMES: 1. Calculate the level of output and price to
maximize profits.
2. Calculate price elasticity of demand and No. of No. of
supply. Hours Credits
3. Demonstrate the determination of prices by
market forces and the impact of price
changes on revenue from sales.
4. Explain the reasons for and effects of
government intervention to stabilize prices.
5. Understand financial system of the
country.
6. Explain the impact of surpluses and
deficits on the participants of the financial
system.
7. Explain the functions of the main financial
markets and institutions in facilitating
commerce and development.
Module I : Determination of prices
Determination of prices by market forces and the impact of price
changes on revenue from sale, Price elasticity of demand and 30 1
supply, Its determinants, Effect of price elasticity of demand on
firm‟s revenue.
Module II : Government Intervention

Government Intervention: Cause of instability of prices in
markets for primary goods, Impact of instability of prices on 30 1
incomes of producers and stability of industry, Producer
revenues, Market equilibrium, Impact of Government policies to
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influence market prices, Main sources of market failure &

policies available to deal with them.
Module III : The Financial System

The Financial System: Demand for finance and assets used for
borrowing, Factors leading to liquidity surpluses & deficits in the
short, medium & long run households, firms and governments. 30 1
Role of financial assets markets and institutions in assisting
organizations to manage their liquidity position and to provide an
economic return to holders of liquidity.
Module IV : The Financial Markets

The Financial Markets: The functions of the main financial
markets and institutions in facilitating Commerce and
Development, Financial and Economic functions of financial
intermediaries. Role of Commercial banks in the process of 30 1
Credit creation, Role of the „Central Bank‟ in ensuring liquidity,
Origins of the 2008 Banking Crisis and Credit crunch , Role of
National and International Governmental Organisations in
regulating and Influencing the Financial system.
Suggested Readings:
1. Chaturvedi, D. D and Anand Mittal.,Business-
EconomicsII(GGSIPUEdition),BrijwasiBookDistributors,2005.
2. Dwivedi,D.N.,MacroEconomics,TataMcGraw Hill,2005.
3. Mishra,S.K.andV.K.Puri,ModernMacro-
EconomicsTheory,HimalyaPublishingHouse,2003.
4. EdwardShapiro,Macro-EconomicsAnalysis,TataMcGrawHill,2003.
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Course Title: Quantitative Techniques and Operations Research


OBJECTIVE:  Linear Programming and its practical
application
 Transportation problem, Assignment
problem and Game Theory.
 Project Management techniques like PERT
and CPM.

OUTCOMES: 1. Explain how linear programming helps in
business decision making.
2. Demonstrate and solve linear programming
problems and interpret such solutions.
3. Explain transportation problem and its use No. of No. of
in business decision making. Hours Credits
4. Illustrate and solve transportation problems
and interpret such solutions.
5. Explain assignment problem and its
application in business decision making.
6. Solve assignment problems and interpret
such solutions.
7. Prepare optimal timetable for jobs,
equipment, people, material, facilities and
all other resources that are needed to
support the production schedule.
8. Demonstrate the role of game theory in
scheduling.
9. Rules for drawing the network diagram and
project planning techniques .
Module I : Linear Programming
Linear programming problem: Formulation, Methods of solving,
graphical and simplex, problems with mixed constraints. Duality: 30 1
Concept, Significance, Usage and Application in business decision
making.
Module II : Transportation Problem & Assignment Problem

30 1
Transportation Problem: General structure of transportation
st
problem, Solution procedure for transportation problem, Methods

for finding initialsolution, Test for optimality, Maximization
Transportation problem.
Assignment Problem: Concept, problem approach of the
assignment model, Solution methods of assignment problem,
Maximization in an assignment, unbalanced assignment problem,
Restriction on assignment.
Module III : Project Management
Rules for drawing the network diagram, Applications of CPM and 30 1
PERT techniques in Project planning and control, crashing of
operations.
Module IV : Game theory
Game Theory: Decision analysis and Game Theory, Operations.
Scheduling: Scheduling problems, Shop floor control, Gantt 30 1
Charts, Principals of work center scheduling, Principles of job
shop scheduling, Personnel scheduling.
Suggested Readings:
1. Gupta, S.P. and Gupta, P.K., Quantitative Techniques and
Operations Research, Sultan Chand &Sons.
2. Vohra, N.D., Quantitative Techniques in Management 2003.
3. Gupta, S.P. Statistical Methods, Sultan Chand &Sons.2004.
4. Srivastava, U.K., Shenoy, G.V. and Sharma, S.C., Quantitative
Techniques for managerial Decisions, New Age International Pvt.
Ltd.,(2002) 2nd Edition.
5. S.D. Sharma, Operations Research, New Edition
6. Sharma, J.K., Operations Research: problems & solutions, Macmillan
India Ltd., 2004(2nd edition)
7. Sancheti , D.C. &Kapoor, V.K., Statistics-Theory, Methods and
Applications, , Sultan Chand &Sons,2004
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Course Title: Management Accounting II


OBJECTIVE:  Cost Volume and Profit Analysis.
 Accounts and Reports for Managers.
 Capital Budgeting and impact of Risk.
No. of No. of
Hours Credits
OUTCOMES: 1. Demonstrate the role of CVP analysis in
decision making.
2. To understand the financial and non-
financial indicators.
3. Demonstrate the impact of Risk.
Module I : Performance Measurement
Need for performance measure: Characteristics of service 30 1
industry and responsibility accounting. Calculation of financial
and non-financial performance measure.
Module II : Accounting report for Managers

Integration of cost accounting system with the financial
accounting system. Prepare integrated accounts showing standard
cost variances. Prepare accounts for job and batch costing. 30 1
Prepare reports for Managers in manufacturing, service and not
for profit organization. Break Even Analysis including break
even chart, profit volume graph, break-even point, target profit
and margin of profit. Make or Buy decision.
Module III : Risk and Uncertainty

Concept of Risk and Uncertainty. Probability and its relation with
proportion and percentage, expected values table. Use of normal
distribution: graph and use of normal distribution table. Measure 30 1
of central tendency: Arithmetic Mean, Median, Mode, Range,
Variances, standard deviation and co-efficient of variation for
both group and ungroup data.
Module IV : Capital Budgeting 30 1
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Time Value of Money. Discounting, compounding, annuities and

perpetuities, NPV, IRR, Accounting Rate of Return, Payback,
Discounted Payback, and Profitability Index. Simple practical
problems on capital budgeting.
Suggested Readings:
1. Fundamentals of Management Accounting BA2, Kaplan Publishing.
2. Maheshwari, S.N., Principles of Management Accounting, Sultan Chand
& Sons, 2003 Fourteenth Edition.
3. Khan & Jain, Management Accounting, Tata McGraw Hill Publishing
House, 2002 Third Edition.
4. Maheshwari, S.N., Advanced Cost Accounting and Cost Systems, Shree
Mahavir Book Depot, 2003 Second Edition.
5. Horngren, Charles, Introduction to Management Accounting, Prentice Hall
of India, 1999 Eleventh Edition.
6. Pandey, I.M., Management Accounting, Vikas Publishing House, 2003
Third Edition.
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Course Title: Corporate Governance & Ethics


OBJECTIVE:  The importance of Ethics in business.
 The concept of corporate governance.
 Company administration.

OUTCOMES: 1. Explain the interaction of corporate
governance with business ethics and
company law.
2. Distinguish between detailed rules based No. of No. of
and principles based approaches to Hours Credits
governance.
3. Explain the effects of corporate governance
on directors‟ powers and duties.
4. Describe different board structures, the role
of the board and corporate social
responsibility.
5. Describe the types of policies and
procedures that constitute „best practice.
6. Explain the regulatory governance
framework for companies and benefits to
stakeholders.
Module I : Ethics & Business and Need For Ethics
Ethics & Business: Importance of Ethics to Business, Values and
Attitudes that provide Professional Accountants with a
commitment to act in the Public interest and with Social
responsibility, Need for a Framework of laws, Regulations and
Standards in business and their application, Various means of
regulating ethical behavior, ethical dilemmas and conflicts of 30 1
interest and their resolution.
Need For Ethics: The Need for Continual Personal Improvement
and Lifelong Learning, Explain the need to develop the Virtues of
Reliability, Responsibility, Timeliness, Courtesy and Respect, the
Ethical Principles Of Integrity, Objectivity, Professional
Competence, Due Care and Confidentiality, Reasons why CIMA
and IFAC each have a „Code of Ethics for Professional
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Accountants.
Module II : Financing and management of companies

Financing and management of companies limited by shares:
Different types of shares, The procedure for their issue,
Maintenance of capital principle and the reduction of share
capital, Ability of a company to take secured and unsecured loans,
the different types of security and the registration procedure.
Appointment, Retirement, Disqualification and Removal of 30 1
directors, Powers and duties of directors, Rules dealing with the
possible imposition of personal liability upon the directors of
insolvent companies. Rights of majority and minority
shareholders. Division of powers between the board of a company
and the shareholders. The qualifications, powers and duties of the
company secretary.
Module III : Corporate Governance and Its Impact

Corporate Governance: Define Corporate Governance, Explain the
interaction of Corporate Governance with Business Ethics and
company law, History of Corporate Governance internationally,
Detailed rules based and principles based approaches to
governance.
Impact of Corporate Governance: On the Directors, their powers 30 1
& duties, Different Board structures, the Role of the Board and
Corporate Social Responsibility, Describe the types of Policies
and procedures that constitute „Best Practice‟. Explain the
Regulatory Governance Framework for Companies and benefits to
Stakeholders.Role of SEBI and its responsibilities towards the
companies and stakeholders.
Module IV : Company Administration

Company Administration: Essential characteristics of the different
forms of business organizations and the implications of corporate
personality. Public and private companies. Establishing a
company by registration or purchasing „off the shelf‟, Articles of 30 1
association. Advantages and disadvantages of carrying on
business through the medium of a company limited by shares,
Board meetings and general meetings of shareholders, Voting
rights of directors and shareholders, Types of shareholder
resolutions.
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Suggested Readings:
1. Laura P Hartman and AbhaChatterjee, Business Ethics, Tata McGraw
Hill, 2007.
2. Velasquez, Business Ethics: Concepts and cases, Prentice Hall , 6th
Edition.
3. Reed Darry, Corporate Governance , Economic Reforms and and
Development, Oxford.
4. Mathur UC, Corporate Governance and Business Ethics, McMillan.
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Course Title: Course Title: Principles of Management


OBJECTIVE: *Skills, competencies, techniques and
knowledge needed to successfully
manage an organization.
* Short and long-term perspective for
forming a strategic vision, setting
objectives, crafting a strategy and then
implementing it.
The students should be able to:
LEARNING
1. Understand the management practices of
OUTCOMES:
business organizations in the dynamic
global environment.
2. Comprehend effective management
planning and organizing staff.
No. of No. of
3. Understand contemporary management
Hours Credits
concepts and skills and put these concepts
and skills into practice.
4. Get an understanding of the basic
principles of staffing and leadership.
5. Investigate the ways of developing and
maintaining organization‟s competitive
advantage within a changing business
environment.
6. Identify the range of controlling tools
available in the management.
7. Reach a systematic understanding of
management-related challenges.
8. Apply conceptual tools and techniques in
analyzing, evaluating and addressing
management issues
Concept, nature, process and significance of management.
Managerial levels, skills, functions and roles. Management Vs.
Administration. Coordination as essence of management. 30 1
Development of management thought: classical, neo-classical,
behavioral, systems and contingency approaches. Mintzberg‟s
Ten Managerial Roles
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Module II: Planning and Organizing
Planning: Nature, scope and objectives of planning, Types of

plans, Planning process, Business forecasting. MBO. Decision
Making: Concept, types, process and techniques. 30 1
Organizing: Concept, nature, process and significance. Principles
of an organization: Span of Control, Departmentation& Types of
organization. Authority, Responsibility, Delegation and
Decentralization, Formal and Informal Organization.
Module III: Staffing and Motivation
Staffing: Concept, Nature and Importance of Staffing.

Motivating and Leading: Nature and Importance of motivation,
30 1
Types of motivation, Theories of motivation: Maslow, Herzberg,
X, Y and Z. Leadership: meaning and importance, Traits of a
leader, Leadership Styles: Likert‟s Systems of Management,
Tannenbaum and Schmidt Model and Managerial Grid.
Module IV: Controlling
Nature and Scope of control, Types of Control, Control process,

Control techniques: traditional and modern, Effective Control 30 1
System. Social Responsibilities of Business. Areas of social
obligations. Management of change- concept, need for change,
process, resistance to change.
Suggested Readings:
1. Stoner, Freeman and Gilbert Jr., Management, Prentice Hall of India, New
Delhi, 2003.
2. Gupta, C.B., Management Concepts and Practices, Sultan Chand and Sons,
New Delhi, 2003.
3. Koontz. O Donnel and Weirich, Management, Tata McGraw Hill Publishing
Company, New Delhi, 2001.
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Course Title: Marketing Research


OBJECTIVE:  Concept and relevance of marketing
research.
 Marketing research process and report
preparation.

OUTCOMES: 1. Describe marketing research process and
illustrate its applications. No. of No. of
2. Identify various types of experimental Hours Credits
errors.
3. Apply sampling techniques in research
process.
4. Formulate hypothesis.
5. Distinguish and select between different
methods of data collection.
6. Prepare analysis and interpretation of
research work.
7. Prepare a research report.
Module I : Introduction to Marketing Research and
Research Design
Introduction of Marketing Research: Definition, aims and
objectives of marketing research, Applications of marketing
research, Marketing information system, Evaluation and control
30 1
of marketing research, Value of information in decision making,
Steps in marketing research.
Research Design: Formulating the research problem, Choice of
research design, Types of research design and Sources of
experimental errors.
Module II : Sample and Sampling Design

Sampleand Sampling Design: Some basic terms, Advantages and
limitation of sampling, Sampling process, Types of sampling, 30 1
Types of sample designs, Testing of hypothesis, Determining the
sample size, Sampling distribution of the mean.
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Module III : Data Collection, Data Processing and

Tabulation
Methods of data collection: Secondary data, Sources of
secondary data, Primary data, Collection of primary data,
30 1
Observation, Questionnaire, Designing of questionnaire,
Interviewing.
Data Processing and Tabulation: Editing, Coding, Problems in
editing, Tabulation.
Module IV : Data Analysis, Interpretation and Report

Writing
Data Analysis: Measurement of central tendency,
Dispersion, Univariate analysis, Bivariate analysis,
Multidimensional analysis I, Multivariate analysis II, Factor
30 1
analysis, cluster analysis, multidimensional analysis, conjoint
analysis.
Interpretation and Report Writing: Interpretation, Types of
research reports, Guidelines for writing a report, report format,
Evaluation of research report.
Suggested Readings:
1. Beri, G.C., Marketing Research, Tata McGraw Hill, 2003.
2. Gupta, S.L., Marketing Research, Excel Books, 2004.
3. Aaker, Marketing Research, John Willey & Sons, 2001.
4. Tull& Hawkins, Marketing Research, Prentice Hall of India, 2000.
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Course Title: Management Accounting III


OBJECTIVE:  Cost accounting systems.
 Budgeting and forecasting.
 Variance analysis and its usage in decision
making.

OUTCOMES: 1. Describe costing methods and their results.
2. Distinguish between various cost and No. of No. of
variances. Hours Credits
3. Demonstrate the effect of variance in firm‟s
performance.
4. Describe the consequence of “what if”
scenario.
5. Explain the purpose of forecast and
budgeting and discuss budgets based on
forecast.
6. Apply TQM system in working.
7. Explain the role of environmental costing.
Module I : Managing the cost creation value
Engendering a cost-conscious culture. Logic of ABC as the foundation or
managing cost. ABM to transform efficiency of repetitive overhead
activities. ABM to analyse and improve customer profitability. ABM to
analyse and improve channel performance. Impact of JIT and quality 30 1
management on efficiency, inventory and cost. Benefits of JIT and TQM.
Kaizen, Continuous improvement and cost of quality reporting.
Elimination of Non value adding activities and the reduction of cost using
process re-engineering. Target Costing, Value chain analysis, Life cycle
costing.
Module II : Capital Investment Decision

Incremental cash flow. Tax, inflation and other factor. Perpetuities.
Qualitative issues. Sources and integrity of data. Roll of Business 30 1
Intelligence system. Investment decision making process, discounting and
capital investment as a real option. Evaluate project as per Payback,
ARR, IRR and NPV. Pricing decision and pricing strategies.
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Module III:Managing and controlling the performance of

organizational unit.
Objective of responsibility center. Controllable and uncontrollable cost
and revenue. Cost variability, attributable cost and identification of 30 1
appropriate measures of performance. Use data analytics in performance
management of responsibility center. Key performance indicators. Bench
marking. Non-financial performance indicator and Balance Scorecard.
Behavioral issues. Use and ethics of transfer pricing.
Module IV : Risk and Control

Quantification of risk. Use of probabilistic model to interpret distribution
of project outcome. Stress-testing of projects. Decision trees and decision 30 1
making under uncertainty. Upside and downside risk. TARA framework-
transfer, avoid, reduce, accept. Business Risk. Use of information system
and data in managing risks.
Suggested Readings:
1. Khan & Jain, Management, Accounting, Tata McGraw Hill Publishing House,
2002, Third Edition.
2. Pandey, I.M., Management Accounting, Vikas Publishing House, 2003 Third
Edition
3. Maheshwari, S.N., Advanced Cost Accounting and Cost Systems, Shree Mahavir
Book Depot, 2003 Second Edition.
4. Horngren, Charles, Introduction to Management Accounting, Prentice Hall of
India, 1999 Eleventh Edition.
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Course Title: Marketing Management


OBJECTIVE:  The concept of marketing.
 Fundamentals of marketing mix and its
practical application.

OUTCOMES: 1. Demonstrate the purpose of the marketing
function. No. of No. of
2. Describe different types of modern Hours Credits
marketing areas.
3. Understand the elements of marketing mix.
4. Explain the role of emerging technologies
and media in marketing.
5. Conceptualize marketing sustainability,
ethics and social media strategies.
6. Describe and illustrate the effects of
internal marketing.
Module I : Introduction to Marketing
Introduction to Marketing: Nature, Scope and Importance of marketing,
Basic concepts, Marketing environment. Market Segmentation, Targeting
and Positioning. Role of Marketing in the Business Plan of the 30 1
organization. Difference among B2B, B2G & B2C marketing, consumer
marketing, services marketing, direct marketing, interactive marketing, E-
marketing and internal marketing.
Module II : Marketing Mix

Product: Product strategy, Product innovation and diffusion, Product
development, Product lifecycle and product mix.
Pricing Decisions: Designing pricing strategies and programmes, Pricing
techniques.
30 1
Place: Types of channels, meaning & importance, Channel strategies,
Designing and managing value network and marketing channel,
Managing retailing, Physical distribution, Logistics and supply chain
management. Digital marketing.
Promotion: Advertising, Meaning and Importance, Types, Media
decisions, Promotion- mix. Personal Selling: Nature, Importance and
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Process. Direct Marketing, Sales Promotion, push versus pull study.

Marketing communications: viral, guerrilla and other indirect forms.
Module III : Marketing Sustainability, Ethics and Social Media

Marketing sustainability and ethics, Marketing environment of a range
of organizations, marketing in a not-for-profit context e.g. social context
of marketingbehaviour. Social marketing and CSR.
30 1
Social Media and its effect on the organization, Big data analytics & its
use in marketing process: Predicting demand, Improving customer
experiences, Monitoring multi-channel transactions, Identifying customer
preferences.
Module IV : Internal Marketing

Internal Marketing as the process of training and motivating employees to 30 1
support the firm‟s external marketing activities, Relationship marketing,
Experiential marketing, Post modern marketing.
Suggested Readings:
1. Kumar, Ramesh, Application Exercises in Management, Vikas Publishing House,
2004.
2. Varshney& Gupta, Marketing Management, Sultan Chand & Sons, 2005.
3. Kotler& Armstrong, Principles of Marketing Management, Prentice hall India,
2003.
4. Gandhi, T.C. Marketing, A Managerial Introduction, 2003.
5. Gupta &Suri, Case Studies in Marketing Mgt., Himalaya Publishing House, 2005.
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Course Title: Human Resource Management


OBJECTIVE:  Evolution and challenges of HRM.
 Practical application of different theories
related to HRM.

OUTCOMES: 1. Describe the concept and importance of
HRM.
2. Demonstrate the purpose of the HR function No. of No. of
and its relationships with other parts of the Hours Credits
organization.
3. Explain the contribution of HR to the
sustainable delivery of organization‟s
strategies.
4. Apply the tools and techniques of HRM.
5. Demonstrate the HR activities associated
with developing employees.
6. Demonstrate the role of manager in
implementation of HR practices.
Module I : Introduction to HRM
Introduction: Concept, Nature, Scope, Objectives and importance of
HRM, Evolution of HRM, Challenges of HRM, Personnel Management
vs. HRM, Strategies for the New Millennium: Role of HRM in strategic
management, Theories of behavioural aspects of control. Performance
management and measurement frameworks, e.g. target setting, 30 1
management by objectives, Balanced Scorecard. Trust and control,
Human capital, Emotional quotient, Mentoring, ESOP, Flexi-time,
Quality circles, Kaizen, TQM and Six Sigma. The relationship of the
employee to other elements of the business, HR in different
organizational form, project based, virtual or networked firms in different
organizational contexts, Ethical code and the interface with HR practice.
Module II : Acquisition of Human Resources

Acquisition of Human Resources: HR Planning, Forecasting, Personnel
requirements. Retention, Absence and Leave, Employee turnover. Job 30 1
analysis, Job description and Job specification. Recruitment: Sources and
Process. Selection process: Tests and Interviews. Placement and
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Induction. Job changes: Transfers, Promotions/demotions, Separations.

The psychological contract and its importance to retention, Equality and
diversity practices.
Issues relating to fair and legal employment practices e.g. recruitment,
dismissal, redundancy, and ways of managing these.
Practices related to the creation of opportunities for employees to
contribute to the organization including, job design, communications,
involvement procedures and principles of negotiation.
Module III : Training and Development

Concept and Importance of training, Types of training, Methods of
training, Design of training programme, Evaluation of training 30 1
effectiveness. Executive development: Process and techniques, Career
planning and development, Disciplinary and grievance procedures in
resolving poor performance.
Module IV : Communication and Negotiation

Communication and Negotiation: The communication process, Types of
communication tools and their use, Ways of managing communication
problems. The importance of effective communication skills for the 30 1
Chartered Management Accountant. The importance of non-verbal
communication and feedback. Developing effective strategies for
influence/persuasion/negotiation, The process of negotiation, Negotiation
skills.
Suggested Readings:
1. Chhabra, T. N., Human Resource Management, DhanpatiRai and Co. Pvt. Ltd New
Delhi 2003.
2. Dr. Gupta, C. B., Human Resource Management, Sultan Chand and Sons, New
Delhi, 2003.
3. Flippo, Edwin B., Personnel Management, Tata McGraw Hill.
4. Rao, V S P, Human Resource Management, Text and Cases, Excel Books, 2004.
5. Aswathappa, K., Human Resource and Personnel Management (Text and Cases),
Tata McGraw Hill Publishing Company, New Delhi, 2003.
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Course Title: Organizational Behavior


OBJECTIVE:  Basic concepts of organizational behavior.
 Different forms of organization.
 Impact of group and culture on the overall
well-being of the organization.

OUTCOMES: 1. Describe the concept of organizational
behavior.
2. Explain different types of organization. No. of No. of
3. Understand the hierarchy of management. Hours Credits
4. Describe the process of group formation,
group structure, the role of individual in
5. group and team working.
6. Explain the key concepts and theories
regarding to individuals and group.
7. Explain the theories of group creation and
development in workplace.
8. Illustrate the models of change and its
effects.
9. Define organizational culture and conflict
management.
Module I : Introduction to Organization
Introduction to Organization: Different Purposes of
Organizations, Ownership: private sector, public sector, Motive:
for-profit, non-profit, Mission and vision: shared values and
beliefs, Creating value for stakeholders: control and coordination
of resources to achieve goals and outcomes, efficient production
30 1
of goods and services, facilitating innovation.
Different structures of organization, Mintzberg: technical core,
technical support, administrative support, top and middle
management, Organizational configuration: Contextual
dimensions, Structural dimensions. The effect of Technology,
Environment & Culture.
Module II : Introduction to Organizational Behaviour

30 1
Various forms and functional boundaries of the organization
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including externalization, Shared service centres (SSC) and

Business process outsourcing (BPO): Closed and open systems,
Vertical and horizontal structures, Outsourcing, Alliances,
Virtual network structure.
Concept and nature of Organizational behaviour, Contributing
disciplines to the field of O.B., O.B. Models, Need to understand
human behaviour, Challenges and Opportunities.
Module III : Group Behaviour& Team Development

Group Behaviour& Team Development: Concept of Group and
Group Dynamics, Types of Groups, Formal and Informal Groups,
Stages of Group Development, Theories of Group Formation, 30 1
Group Norms, Group Cohesiveness, Group Think and Group
Shift, Group Decision Making, Inter Group Behaviour, Concept
of Team Vs. Group, Types of teams, Building and managing
effective teams. Motivating team members.
Module IV : Organization Culture, Conflict and Change

Management
Organizational Culture: Concept, Levels, Functions,
Socialization, Creating and sustaining culture,
Analysing organizational culture: The cultural web framework.
Models for categorizing culture. Managing across Cultures,
Empowerment and Participation. 30 1
Managing Conflict: Sources, Types, Process and Resolution of
conflict. Managing Change: Types of change, External and
internal triggers for change, Stage model of change management,
Principles of change management, Problem identification as a
precursor to change, Reasons for resistance to change,
Approaches to managing resistance to change.
Suggested Readings:
1. Stephen P., Robbins, Organizational Behaviour, “Prentice Hall of India
Pvt Ltd.”, New Delhi, 2003.
2. Luthans, Fred, Organizational Behaviour, Tata McGraw Hill, New Delhi,
2003.
3. Prasad, L.M., Organizational Behaviour, Sultan Chand & Sons, 2003.
4. Chabbra, T.N. &Singh,B.P., Organization Behavior, Sultan Chand &
Sons.
5. Khanka, S.S., Organizational Behaviour, Sultan Chand and Sons, New
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Delhi.
6. Joseph, Weiss, Organization Behaviour and Change, Vikas Publishing
house, 2004.
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Course Title: Pricing and Product Decisions


OBJECTIVE:  Pricing methodologies adopted by
organizations and factors effecting the pricing
decision.
 Product and product mix decisions and
variables influencing the decision.

OUTCOMES: 1. Explain concepts of cost and revenue relevant
to pricing and product decisions. No. of No. of
2. Explain the issues that arise in pricing and Hours Credits
conflict between marginal cost decisions.
3. Illustrate the short term pricing decisions.
4. Apply break even analysis in multiple product
concepts.
5. Describe relevant cost analysis to various
types of short term decisions.
6. Analyze product mix decisions, including
circumstances where linear programming
methods are needed to identify optimal
solutions.
Module I : Pricing & Product Decisions
Pricing & Product Decisions: Concept of Cost & Revenue relevant to
pricing. Principles of decision making: The importance of strategic,
intangible and non-financial judgements in decision-making. 30 1
Identification of relevant cash flows, Conflict between Cost accounting
for Profit Reporting and Stock Valuation and Information required for
decision-making. Marginal Cost principle, Marginal and full Recovery of
cost & related pricing decisions in the short and long-term.
Module II : Short-term Pricing Decisions

Short-term Pricing Decisions: Product mix analysis in situations if there
are limitations on product/service demand and production constraint, 30 1
Multi-product break-even analysis, Break-even and profit/volume charts,
Contribution/sales ratio, Margin of safety etc. Linear programming,
Solution by graphical methods of two variable problems, together with
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understanding of the mechanics of simplex solution, shadow prices etc.

Sensitivity analysis of CVP-based decision models.
Module III : Pricing Strategies

Pricing Strategies: Pricing based on profit maximization in imperfect
markets, Financial consequences of alternative pricing strategies. Joint
costs to be allocated to final products for financial reporting purposes and 30 1
its limitations in decisions concerning process and product viability.The
allocation of joint costs and decisions concerning process and product
viability based on relevant costs and revenues.
Module IV: Cost Planning and Analysis for Competitive Advantage

Cost Planning and Analysis for Competitive Advantage: Evaluate
techniques for analyzing and managing costs for competitive advantage
and contrast value analysis and functional cost analysis. Benefits of just-
in-time production, Total Quality Management and theory of constraints
and the implications of these methods for decision-making in the „new 30 1
manufacturing environment‟, Kaizen costing, Continuous improvement
and Cost of quality reporting, Learning curves and their use in predicting
product /service costs. Target Cost. The value chain and supply chain
management, Pareto Analysis. Lifecycle costing and its implications for
marketing strategies.
Suggested Readings:
1. Pricing decisions, Mark I. Alpert, Scott, Foresman.
2. Pricing decisions in small business, W.Warren Haynes.
3. Total Quality Management by Dale H. Besterfield, Pearson.
4. Chary- Production and operation Management, Tata McGrawHill.
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Course Title: Managing Finance in Digital World

COURSE To familiarize the students with:

OBJECTIVE:  Finance plays in an organization.
 Technical foundation for understanding
Information Systems.
 Role of Data and Information in enhancing
business processes and management
decision making across the enterprise.

OUTCOMES: 1. Demonstrate the value of information
systems in organizations. No. of No. of
2. Describe the purpose of finance function in Hours Credits
organization.
3. Demonstrate ways of organizing and
managing information systems in the
context of the wider organizations.
4. Explain the technical components and
options for information technology and
system design.
5. Explain the role of emerging technologies
e.g. Big Data digitization and their uses.
6. Describe technologies that effect Business
and finance.
Module I : Finance Function and technology in a digital world

Role of finance function in organization. Features of fourth industrial
revolution. Technologies that effect business and finance: cloud 30 1
computing, big data analytics, process automation, AI, data
visualization, block chain, internet of things, mobile, 3D printing.
Module II: Data and information in a digital world

Describe the ways in which data is used by the finance function. Explain
the competency that finance professional need: data strategy and 30 1
planning, data engineering, extraction and mining, data modeling,
manipulation and analysis, data and insight communication.
Module III: Shape and structure of the finance function 30 1
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Evolution of the shape of the finance function. Shape of finance

function in digital era. Finance operation, financial reporting and
financial planning and analysis, strategic partnering for value, strategic
leadership of the finance team.
Module IV: Finance interacting with the organization

Finance interaction with operations: Process management, product and
service management, supply chain management. Finance function
interact with sales and marketing: Market segmentation, big data 30 1
analytics in marketing, channel management, sales forecast and
management. Finance function interacts with Human Resource. Finance
function interacts with IT.
Suggested Readings:
1. CIMA Official Study Text, CIMA & Kaplan Publishing.
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Course Title: Financial Reporting I


OBJECTIVE:  Regulatory Framework of Financial
Reporting.
 IFRS conceptual framework.
 Managing cash and working capital.

No. of No. of
OUTCOMES: 1. To understand the regulatory environment of Hours Credits
financial reporting.
2. To know the financial reporting standards
and how they are applied to prepare financial
statement.
3. Explain how working capital is managed to
ensure continuous operations.
Module I: Regulatory environment of financial reporting

Major regulators: Regulators and their roles. National Regulators, IFRS
Foundation, IASB, IOSCO, Standard setting process, IIRC, difference 30 1
between rule based and principal based regulation. Describe the role of
board in corporate governance. Corporate Governance and financial
stewardship principles to financial reporting.
Module II: Financial Statements

Main elements of financial statement contained in the IFRS conceptual
framework: objective and purpose of financial reporting, qualitative 30 1
characteristics of financial information, reporting entity and its
boundaries, recognition, measurement basis, presentation and disclosure ,
concept of capital maintenance.
Module III: Financial Reporting Standards

IAS16, IFRS5, IFRS16, IAS36, IAS2 and IAS10. Preparation of financial 30 1
position. Statement of comprehensive income, statement of changes in
equity and statement of cash flow.
Module IV: Working capital Management

30 1
Types and sources of short term finance. Calculation of operating and
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cash flow cycle: Techniques used to manage working capital like

receivable management, payable management, inventory management,
risk of overtrading, short term cash flow forecasting, investing short term
cash.
Suggested Readings:
1. CIMA Official Study Text, CIMA & Kaplan Publishing
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Course Title: Taxation


OBJECTIVE:  Fundamental concepts in direct and indirect
taxes.
 Computation of taxable income under various
heads of income, exemptions from income,
deductions and rebates.
 Assessment of taxable income.
 Fundamental knowledge about GST and its
various implications.

OUTCOMES: 1. Discuss the features of the types of indirect
and direct taxation that typically apply to an No. of No. of
incorporated entity. Hours Credits
2. Calculate various indirect taxes including
Goods and Services Tax.
3. Calculate the taxable income from Salary,
House property, Business & Profession,
Capital Gains, Other sources.
4. Apply the deductions and rebates available
under different sections for calculating
taxable income.
5. Determine the taxable income of individuals
and firms.
6. Calculate the assessment and returns of Goods
and Services Tax.
Definitions of direct taxation, Indirect taxation, Taxable person,
Incidence and competent jurisdiction. Types of taxation: progressive,
proportional and regressive.
Features of different types of indirect taxation: Unit taxes, Ad valorem 30 1
taxes, Excise duties, Property and wealth taxes, Consumption taxes,
mechanism of value added tax in the context of an incorporated entity.
Features of different types of direct taxation: Tax on trading income,
Capital taxes. Impact of employee taxation.
Introduction to Income Tax Act 1961: Salient Features and Basic
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Concepts, Previous year, Assessment year, Person, Gross total income

and Agricultural income. Residential status and incidence of
tax, Fully exempted incomes.
Module II: Income, Rebates and Reliefs

Heads of Income: Salary, House Property, Business or Profession,
Capital gains, Other sources. Clubbing of income. Deductions under
Chapter VI related to individuals and firms.Assessment of individuals
30 1
and firms including simple problems.
Rebates and Reliefs, Set off and carry forward of losses, Deduction of tax
at sources. Payment of advance tax. Law relating to maintenance of
books, accounts and vouchers.
Module III: Introduction to Goods and Services Tax
Concept and Need: Salient features, subsuming of taxes, types of GST,
meaning of supply interstate and intrastate, levy and collection of tax.
30 1
Process for registration, Amendment and cancellation of registration, tax
invoice, bill of supply, payment and refund voucher, delivery challan, e-
way bill, debit and credit notes.
Module IV: Assessments and Returns
Concept of time and value of supply of goods and services, valuation of 30 1
supply under GST. Input Tax credit, payment of tax, GST Return.
Suggested Readings:
1. Singhania Dr., V. K.and Singhania Monica, Students Guide to Income Tax,
Taxman Publications.
2. Ahuja, Girish and Gupta Dr. Ravi, Systematic Approach to Income Tax, Bharat
Law House.
3. Datey V.S., Indirect Taxes-Law and Practice, Taxmann Publications.
4. Government of India, Bare Acts (Income Tax, Service Tax, Excise and
Customs).
5. Singhania, Vinod, K., GST and Custom Law, Taxmann Publication. 3rd
edition, 2019.
6. Modi, Anoop& Gupta, Mahesh, GST and Custom Law, SBPD Publications, 1st
edition, 2018.
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Course Title: Financial Management I


OBJECTIVE:  Major decision-making areas of managerial
finance and some selected topics in financial
theory.
 Available corporate securities that firms can
use to finance investment, short term and long
term.
 Evaluation of various projects using capital
budgeting techniques.
 Working capital management.

OUTCOMES: 1. Describe the scope and objectives of financial
management. No. of No. of
2. Illustrate the different sources of financing. Hours Credits
3. Discuss the potential for conflict within the
role of the finance function.
4. Analyse information for use in long-term
decision making including consideration of
tax, inflation and other factors.
5. Discuss the financial consequences of dealing
with long-run projects, in particular the
importance of accounting for the „time value
of money‟.
6. Evaluate investment appraisal techniques and
explain their results.
7. Calculate working capital requirements and
manage key components of working capital.
Module I : Introduction
Financial Management: Meaning, Scope, Objectives of Financial
Management. Profit Maximization Vs. Wealth Maximization, Liquidity
Vs Profitability. Financial Management and other Areas of
Management, Methods of Financial Management, Organization of 30 1
Finance Function.
Sources of Financing: Classification of Sources of Finance, Security
Financing, Loan Financing, Project Financing, Loan Syndication. Book
Building, New Financial Institutions and Instruments viz.
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Depositories, Factoring, Venture Capital, Credit Rating, Commercial

Paper, Certificate of Deposit, Stock Invest, Global Depository
Receipts.
Types of short-term finance including trade payables, Overdrafts, Short-
term loans and debt factoring. Types of cash investment including interest
bearing deposits, short-term treasury bills and other securities.
Potential conflicts: interdependence/independence, Short-term/long-term,
Capital/revenue.
Module II: Valuation, Capital Structure and Leverages

Concept in Valuation: Time Value of Money, Valuation Concepts,
Valuation of Securities viz., Debentures, Preference shares and Equity
Shares.
Capital Structure: Meaning, Concept of Capital Structure and Financial
Structure, Patterns of Capital Structure, Optimum Capital Structure, 30 1
Capital Structure Theories, Factors Determining Capital Structure,
Capital Structure Practices in India.
Cost of Capital: Concept, Importance, Classification and Determination
of Cost of Capital.
Leverages: Concept, Types of leverages and their significance.
Module III: Relevant Cash Flows and Investment Decisions

Relevant cash flows taking into account tax, inflation and other factors,
and the use of perpetuities to derive „final‟ project value where
appropriate. The identification and integration of non-financial factors in
long-term decisions.
The process of investment decision making including origination of
proposals. Creation of capital budgets. Go/no go decisions on individual
projects where judgements on qualitative issues interact with financial
analysis. Discounting, including the use of annuities in comparing 30 1
projects with unequal lives and the profitability index in capital rationing
situations. Capital investment real options i.e.to make follow-on
investment, abandon or wait.
The strengths and weaknesses of: Payback, Discounted payback,
Accounting rate of return (ARR), Net present value (NPV), Internal rate
of return (IRR) and Modified internal rate of return based on a project‟s
terminal value.
Prioritization of projects that are mutually exclusive, and/or are subject to
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single-period capital rationing, and/or have unequal lives.
Module IV : Working Capital Management

Working Capital Management: Concept, Management of Cash,
Management of Inventories, Management of Accounts Receivable and
Accounts Payable, Over and under Trading. Interpretation of Inventory
ratios either in comparison to prior periods, competitors or to the industry
as a whole, taking into account the nature of the industry. Working
capital cycle. Policies for the management of the total level of investment
in working capital: Aggressive, moderate and conservative. Methods of 30 1
trade receivables management, including credit control procedures.
Methods of trade payables management and significance of trade
payables as a source of finance and how this affects the relationship with
suppliers. Financial impact of changing working capital policies.
Identification of areas for improvement.
Dividend, Bonus and Rights: Dividend Policy, Relevance and Irrelevance
Concepts of Dividend, Corporate Dividend Practices in India.
Suggested Readings:
1. Maheshwari S.N., Financial Management, Principles and Practice, Sultan Chand &
Sons, 9th Edition 2004.
2. Khan M.Y, Jain P.K., Financial Management, Tata McGraw Hill, 2001,
3rdEdition.
3. Pandey I. M., Financial Management, Vikas Publishing House, Revised Ed., 2003.
4. Hampton, Joh J, Financial Decision Making, Prentice Hall of India, 4th Edition,
1998.
5. Horne Van C. &Wachowich M., “Fundamentals of Financial Management”,
Prentice Hall of India, 11th Edition 2002.
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Course Title: Production & Operations Management


OBJECTIVE:  Different types of production processes, plant
layout and material handling, operations
planning and control, inventory management
and quality management.
 The appropriate tools and techniques needed for
understanding the operational situation and also
understanding the logistics management.

OUTCOMES: 1. Demonstrate the contribution of operations No. of No. of
management to the efficient production and Hours Credits
delivery of fit-for-purpose goods and services.
2. Understandthe establishment and management
of supply chains.
3. Conceptualize lean management.
4. Apply the statistical tool & techniques to
manage and control the quality.
5. Explain and apply the facility layouts and
location decisions in production system.
6. Apply the tools and concepts of operations
management to deliver sustainable
performance.
Module I: Introduction to Operation Management

Introduction to Operation Management: Need and significance of OM,
Five P‟s of Production, Types of Transformation. Forecasting of
Demand:Quantitative & Qualitative Techniques in Forecasting. 30 1
Waiting Line & Inventory Management: Economics of Waiting Line,
Queuing System, Four Waiting Line Models along with application.
Inventory management and analysis, Inventory Models.
Module II: Relational Procurement And Operations

Shift from price-based to relational procurement and operations,
Relationship of operations and supply management to the 30 1
competitiveness of the firm, Issues surrounding operations management
in services. Importance of sustainability in operations.
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Supply chains in competition with each other, Role of supply networks,

Demand networks as an evolution of supply chains. Design of
products/services and processes and its relationship with operations and
supply. Concept of Reverse Logistics. Ways to manage relationships
with suppliers.
Process design, tools and concepts of lean management, lean
synchronization, Implementation of a quality programme.
Module III: Quality Management & Statistical Quality Control

Quality Management &Statistical Quality Control: TQM, Quality
Specification, Design Quality, Quality at Source, Zero Defects, Cost of 30 1
Quality, ContinuousImprovement, Benchmarking, Poka Yokes,
Quality Award. Statistical Quality Control: Acceptance Sampling, AQL
&LTPD , P-Chart, X & R Chart, Kaizen, Six Sigma.
Module IV : Facility Location & Layout and Process Technology

Facility Location and Layout: Issuesin Facility Location, Plant
Location Methods, Factor Rating, Centre of Gravity Methods, Analytic
Delphi Method, Four Basic Lay Out Formats, Assembly Line Balancing,
Splitting Tasks, Problems in Facility Layout. 30 1
The concept of CSR and sustainability in operations management.
Process technology: CNC, Robots, AGV, FMS, CIM, Decision Support
Systems, Expert Systems, Work study.
Suggested Readings:
1. N.J. Aquilano, R.B. Chase & F.R. Jacob: Operation Management for
Competitive Advantage, Tata McGraw –Hill, 9th Edition.
2. R.C. Manocha: Production & Operation Management (Latest Edition).
3. S.P. Gupta, Statistical Method, Sultan Chand, Latest Ed.
4. E.S. Buffa, Modern Production Management, John Wiley Ed. 2002.
5. S.N. Charry, Production and Operation Management, Tata McGraw- Hill, 2000.
6. Paneerselvam: Production and Operation Management, Prentice Hall, 2003.
7. D.D. Sharma, Total Quality Management, Sultan Chand & Sons, Ed. 2002.
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Course Title: Financial Reporting II


OBJECTIVE:  Reporting and interpretation of the financial
position of the organization for the benefit of
all stakeholders.
 The ethical conduct in preparation of reports
and corporate governance.
 Conceptual and regulatory framework for
financial reporting, both, national and
international.
No. of No. of
Hours Credits
OUTCOMES: 1. Understand the different principles of
taxation.
2. Identify ethics involved in reporting and
assessing of financial reports.
3. Explain ethical conduct according to CIMA
code.
4. Explain contemporary transformation of
finance function.
5. Identify the different corporate tax
computations.
Module I : Principles of Taxation

Features of Direct and Indirect taxes, corporate and personal taxes. Basis 30 1
of taxation. Accounting profit vs. Taxable profit. Calculate corporate tax.
Module II : Ethics in Financial Reporting and Contemporary

Finance Functions
Ethics in Financial Reporting: Ethical principles in reporting and
assessing information, Sources of ethical codes, Provisions of the CIMA
Code of Ethics for Professional Accountants, Assurance and tax-related
activities of the accountant. The need and scope of corporate governance 30 1
regulation, Approach to corporate governance regulations in primary
markets around the world in particular, the US and UK, key differences
in approach across these markets.
Contemporary transformation of the finance functions: Reconfiguration
(bureaucratic to market oriented), Shared services (outsourced market
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orientation), Business Process Re-engineering (roles of process working),

Relocation (retained/near-shore/off-shore), Segregation of the finance
function (transactional/transformational activities), Business partners
(support involvement)
Module III: Effect of Taxation

Taxation across international borders. Corporate Residence, types of 30 1
oversees operation for e.g. subsidies or branch, double taxation, transfer
pricing, tax avoidance and tax evasion.
Module IV : Corporate Income Tax Computations

Corporate income tax computations: Distinction between accounting
profit and taxable profit and the reconciliation between them. This will
include: Identification and treatment of exempt income or income taxed
under different rules, Identification and treatment of disallowable
expenditure, Replacement of accounting depreciation with tax 30 1
depreciation, Calculation of tax depreciation allowances, Calculation of
corporate income tax liability, Relief for trading losses. Capital tax
computations: Principle of a capital tax computation on the sale of an
asset, Allowable costs, Methods of relieving capital losses, Concept of
roll over relief.
Suggested Readings:
1. CIMA Official Study Text, CIMA & Kaplan Publishing
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Course Title: Advanced Financial Management


OBJECTIVE:  Management‟s Role and Responsibility
towards stakeholders.
 Valuation methods and financial decisions
relating to debt/equity, pay-outs, equity
issuance.
 Issues related to corporate risk management.
 Developments in the international financial
market.

OUTCOMES: 1. Understand accountabilities of Management
towards stakeholders. No. of No. of
2. Generate a valuation range for a project or a Hours Credits
company with different valuation
approaches.
3. Apply financial derivatives to hedge against
forex risk and interest rate risk.
4. Understand the value impact of capital
structure.
5. Conduct performance appraisal on the basis
of financial reports.
6. Understand issues related to dividend policy
and transfer pricing in multinationals.
7. Develop conversance with the emerging
trends in the global financial market.
Module I: Management’s role and responsibility towards

stakeholders and Investment Appraisal
Management‟s role and responsibility towards stakeholders, The role and
responsibility of senior financial executive/advisor. Financial strategy
formulation. Ethical issues in financial management, Conflicting
stakeholder interests. Advanced investment appraisal: Concept of FCFF 30 1
and FCFE, discounting of cash flow, Valuation of Firm v/s valuation of
equity, Use of free cash flows. Impact of financing on investment
decisions and adjusted present values. Costs, Benefits and Risks analysis
for projects. Linking investment with customer‟s requirements. Designing
Capital Structure.
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Module II: Capital Decision and Enterprise Performance Appraisal

Modes of Capital: Seed capital, Angel Investment, Venture Capital,
Private Equity and Capital markets. Modes of debt: Preference equity,
Term loans, CC, Bonds, Debentures etc. Exotic capital instruments and
their impact on financial reporting. Hybrid financing, Option pricing 30 1
theory in investment decisions. International investment and financing
decisions. Impact of capital investment on financial reporting. Enterprise
performance measurement systems like Balanced Score Card, EVA &
V.A.R analysis.
Module III : Treasury and risk management

Role of the treasury function in multinationals. Types of risk and its
classification. Use of financial derivatives to hedge against forex risk.
Use of financial derivatives to hedge against interest rate risk, Black- 30 1
scholes model, other forms of risk. Dividend policy in multinationals and
transfer pricing. Economic environment for multinationals. Management
of international trade and finance. Strategic business and financial
planning for multinationals.
Module IV: Emerging Issues in Finance and Financial Management

Development in world financial markets. Financial engineering and
emerging derivative products. Developments in international trade and 30 1
finance, relate their technical understanding of issues of strategic
importance to the firm. Management of international trade and finance.
Suggested Readings:
1. Stern, Joel, M., and Chew, Donald, H., (2003) -The Revolution in Corporate
Finance, 4e, Blackwell Publishing ISBN 1-40510-781-2
2. Chisholm, Andrew, M., An Introduction to Capital Markets – products, strategies
and participants, Wiley Finance ISBN 0-471-49866-1
3. Koller, Tim, Goedhardt, Marc, and Weasels, David, (2005) -Valuation measuring
and managing the value of companies, Wiley. ISBN 0-471-70221-8
4. I Demirang and S Goddard, Financial Management for International Business, -
McGraw Hill, ISBN 0077078691
5. IM Pandey – Financial Management – Vikas Publishing
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Course Title: Business Policy & Strategy


OBJECTIVE:  All essential aspects of business policy and
strategic management.
 The process of strategic management.
 Strategy formulation for different forms of
organization.

OUTCOMES: 1. Identify role of Business Policy in corporate
governance.
2. Know, understand, and apply the strategic No. of No. of
management process to analyze and improve Hours Credits
organizational performance.
3. Conduct and draw conclusions from external
analysis of an organization's environment.
4. Conduct and draw conclusions from internal
analysis of an organization's capabilities.
5. Formulate realistic strategies and develop
implementation plans to execute those
strategies.
6. Understand Strategy development in different
contexts.
Module I : Introduction of Business Policy

Introduction: Nature, scope and importance of the course on Business
Policy, Evolution of this course. Forecasting, Long-range planning,
Strategic Planning and Strategic Management. Defining strategy and 30 1
strategic management. Core areas of strategic management. Levels of
strategy within organizations. Stages in the rational approach to strategy
developments.
Module II : Environmental Analysis

Environmental Analysis: Porter‟s Five Forces model, Need,
Characteristics and Categorization of environmental factors. Approaches 30 1
to the environmental scanning process: Structural analysis of
competitive environment, ETOP a diagnosis tool. 4-D and 7- S models to
provide an overview of the project process and the nine key process areas
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to show what happens during each part of the process.

The macro and micro environment: LONGPEST analysis and its
derivatives, Globalization, Country and political risk factors, Emerging
markets, Porter's diamond and its use for assessing the competitive
advantage of nations.
Module III: Analysis of Internal Resources and Competitor Analysis

Analysis of Internal Resources: Strengths and Weakness, Resource Audit,
Strategic Advantage Analysis, Value-Chain Approach to Internal
Analysis. Methods of analysis and diagnosing Corporate Capabilities :
Functional Area Profile and Resource Deployment Matrix, Strategic
Advantage Profile, SWOT analysis. The concept of competitive 30 1
advantage. Generic competitive strategies. Value, Rarity, Inimitability
and Non-substitutability as bases of competitive advantage. Achieving
sustainable competitive advantage. Key concepts and the role of
competitor analysis, Approaches to collecting competitor information.
Sources, types and quality of competitor data. Analysing and interpreting
competitor data. The application of Big Data to competitor analysis.
Module IV: Product/Market Evolution and Issues in the

Implementation of Strategy
Product/Market Evolution: Matrix and Profit Impact of Market Strategy
(PIMS) Model.
Major Issues involved in the Implementation of Strategy: Organization 30 1
structure, leadership and resource allocation. Intended, Emergent, Logical
Incrementalism and Political approaches. Strategy development in
different contexts, e.g. SMEs, public sector, not-for-profit organizations.
Resource-based view: Resources and competencies, Internal value and
dynamic capabilities. Strategy and Structure.
Suggested Readings:
1. Ghosh, P. K., Strategic Planning and Management, Sultan Chand & Sons, New
Delhi, 8th ed., 2000.
2. Kazmi, Azhar, Business Policy, Tata McGraw-Hill, New Delhi, 2000.
3. Suri R.K., Business Policy & Strategic Management, Brijwasi Publisher &
Distributor, 2005
4. Thompson, Arthur A. and A. J. Strickland, Strategic Management, McGraw Hill,
New York, 1999.
5. Ansoff, H.Igor, "Corporate Strategy", Penguin.
6. McCarthy, Minichiello& Curran, Business Policy and Strategy: Concepts and
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Readings, Richard D. Irwin and AITBS, Delhi, 4th ed., 1996

7. Jauch and Glueck, Business Policy and Strategic Management, McGraw-Hill.
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Course Title: Project Planning & Evaluation


OBJECTIVE:  Financial feasibility of a project.
 The entire process of project management.

OUTCOMES: 1. Understand the importance of Capital
investments.
2. Evaluate project propositions by using capital
budgeting techniques.
3. Evaluate a project to develop the scope of
work, provide accurate cost estimates and to
plan the various activities. No. of No. of
4. Conduct and analyze market and demand Hours Credits
through primary and secondary surveys,
thereby, forecasting demand.
5. Conduct technical analysis of the project.
6. Identify the resources required for a project
and to produce a work plan and resource
schedule
7. Monitor the progress of a project and to
assess the risk of slippage, revising targets or
counteract drift.
8. Understand behavioral aspect of Project
Management.
Module I : Overview and Introduction

Overview of Capital Investments: Importance and Difficulties, Types of
Capital Investments. Phases of Capital Budgeting, Objectives of Capital
Budgeting, Common Weaknesses in Capital Budgeting. Levels of
Decision Making. Facets of Project Analysis, Feasibility Study.
Financing of Projects: Capital Structure, Menu of Financing, Equity 30 1
Capital, Preference Capital, Internal Accruals, Term Loans, Debentures,
Working Capital, Advanced Miscellaneous Sources. Raising Venture
Capital. Raising Capital in International Markets.
Financial Estimates and Projections: Cost of Project, Estimates of Sales
and Production, Cost of Production, Working Capital Requirement and its
Financing. Means of Finance. Profitability Projections, Projected Cash
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Flow Statement, Projected Balance Sheet, Multi Year Projections.
Module II: Market Analysis, Demand Analysis and Technical

Analysis
Market and Demand Analysis: Situational Analysis and Specification of
Objectives. Collection of Secondary Information, Conduct of Market
Survey, Characterization of Market. Demand Forecasting, Uncertainties
in Demand Forecasting. Market Planning, Technical Analysis: 30 1
Manufacturing Process/ Technology, TechnicalArrangements, Material
Inputs and Utilities, Product Mix, Plant Capacity, Location and
Site, Machineries and Equipment, Structures and Civil Works,
Environmental Aspects, Project Charts and Layouts. Schedule of Project
Implementation, Need for Considering Alternatives.
Module III: Project Management

Managing projects: Definition of project attributes. Time, cost and quality
project objectives. The purpose and activities associated with the key
stages in the project lifecycle. Examples of role of Project Management
methodologies in project control e.g. PRINCE2, PMI. Key tools for
project management, including Work Breakdown Schedule (WBS),Gantt
Charts and Network analysis. Managing project risk. PERT charts.
Scenario planning and buffering. Contribution of project management
software. Project structures including matrix structure and their impact on
30 1
project achievement. The role and attributes of an effective project
manager. The role of the Chartered Management Accountant and other
key players in projects. Managing key project stakeholders. The lifecycle
of project teams. Leading and motivating project teams.
Network Techniques: Development of Project Network, Time
Estimation with Simple Practical Problem using EST, EFT, LST, LFT,
Total Float, Determination of the Critical Path, Scheduling when
Resources are limited, PERT Model, CPM Model, Simple Practical
Problem of Crashing, Network Cost System.
Module IV: Project Review, Administrative Aspects and Risk

Analysis
Project Review and Administrative Aspects: Control of In- Progress
Projects, Post Completion Audits, Abandonment Analysis, 30 1
Administrative Aspects of Capital Budgeting, Agency Problem,
Evaluating the Capital Budgeting System of an Organization. Risk
Analysis: Firm Risk and Market Risk, Portfolio Related Risk Measures.
Mean Variance Portfolio Construction, Portfolio Theory and Capital
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Budgeting. Capital Asset Pricing Model, Developing the Inputs

Required for Applying CAPM, Empirical Evidence on Capital Asset
Pricing Model, Capital Asset Pricing Model and Capital Budgeting.
Suggested Readings:
1. Desai, Vasant, Project Management, Himalaya Publishing House, 2003.
2. Chandra, Prasanna, Projects: Planning, Analysis, Financing, Implementation and
Review, Tata McGraw Hill Publishing Company Limited, 200 Fifth Edition.
3. Nagarajan, K., Project Management, New Age International (P) limited,
Publishers, 2001.
4. Maheshwari, S.N., Management Accounting & Financial Control, Sultan Chand &
Sons, 2003 Fourteenth Edition.
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Course Title: Financial Management II


OBJECTIVE:  Preparation and analysis of full consolidated
financial statements.
 Principles of Accounting for Capital
Reconstruction.
 Issues related to recognition and valuation of
assets.
 Developments in external reporting.

OUTCOMES: 1. Prepare the full consolidated statements of a No. of No. of
company. Hours Credits
2. Explain the principles of accounting for capital
reconstruction schemes and financing in
foreign currency.
3. Analyze and interpret financial accounts using
various accounting ratios.
4. Identify issues in recognition and
measurement of assets.
5. Explain developments in external reporting.
6. Identify the differences between IFRS and US
GAAP and the measures designed to
contribute towards their convergence.
Module I: Group Financial Statements

Preparation of consolidated financial statements, The impact on group
financial statements where there is an interest of minority, the interest in a
subsidiary or an associate is acquired or disposed of part way through an 30 1
accounting period to include the effective date of acquisition and
dividends out of pre-acquisition profits, shareholdings, or control, are
acquired in stages, intra-group trading and other transactions occurred,
Concept of a joint venture and their accounting.
Module II: Principles of Accounting and Interpretation of Financial

Accounts
Principles of accounting for a capital reconstruction scheme or a 30 1
demerger. Foreign currency translation principles, The closing rate/net
investment method and the historical rate method. Treatment of foreign
st
loans, Financing foreign equity investments.

Analysis and Interpretation of Financial Accounts: Full range of
accounting ratios, Limitations of accounting ratio analysis and analysis
based on financial statements. Analyses of financial statements in the
context of information provided in the accounts and corporate report,
Evaluate performance and position based on analysis of financial
statements.
Module III : Issues in Recognition and Measurement

Issues in Recognition and Measurement: Problems of profit measurement
and alternative approaches to asset valuations, Measures to reduce
distortion in financial statements when price levels change. Treatments of
financial instruments in the issuer‟s accounts, i.e. liabilities versus equity 30 1
and the implications for finance costs. Amortized cost, Fair value and
Hedge accounting recognition and valuation issues concerned with
pension schemes including the treatment of actuarial deficits and
surpluses and share-based payments.
Module IV: Developments in External Reporting

Developments in External Reporting: Pressures for extending the scope
and quality of external reports to include prospective and non-financial
matters and narrative reporting generally Interaction of a business with
society and the natural environment with reference to published accounts, 30 1
Importance of social and environmental issues to stakeholders, Process of
measuring, recording and disclosing the effect of exchanges between a
business and society, Human resource accounting. Differences between
IFRS and US GAAP and the measures designed to contribute towards
their convergence.
Suggested Readings:
1. CIMA Official : Financial Management 2010 By Jo Watkins
st
Course Title: Budgeting and Management Control


OBJECTIVE:  The relevance of budgeting as an effective
tool for management control.
 Behavioral issues related to budgetary control
system.

OUTCOMES: 1. Identify the role of Budgeting in management
control and planning.
2. Distinguish between various relevant costs
according to the performance reports. No. of No. of
3. Compare and contrast traditional and non- Hours Credits
traditional approaches to performance
measurement.
4. Discuss the criticisms and behavioural aspects
of budgeting in responsibility centres.
5. Analyze the issues arising from the use of
performance measures and budgets for
control.
6. Manage and control performance of various
units of the organization in line with both
short-term budgets and long-term strategy.
Module I: Budgeting and Management Control

Budgeting and Management Control: Control system concepts, The use
of Budgets in Planning: „Rolling Budgets‟ for Adaptive Planning.
Responsibility Accounting and the use of Budgets for Control: 30 1
Controllable Costs and Treatment of Uncontrollable Costs. The
Conceptual Link between Standard costing and Budget Flexing.
Evaluation of Projected Performance using Ratio analysis, “what if”
scenarios and its impact on the Master Budget.
Module II: Performance Reports and Behavioral issues in Budgeting

Performance Reports: Recognizing issues of controllable/uncontrollable
costs, variable/fixed costs and tracing revenues and costs to particular 30 1
cost objects. Behavioral issues in Budgeting: Participation in budgeting
and its possible beneficial consequences for Ownership and Motivation,
Participation in budgeting and its possible adverse consequences for
st
„Budget Padding‟ and Manipulation.
Module III: Setting Budget Targets and Sensitivity Analysis

Setting Budget Targets for Motivation, Implications of Setting Standard
Costs etc. Criticisms of Budgeting and the arguments for and against 30 1
„Beyond Budgeting‟. Sensitivity analysis to identify the input variables
that most affect the chosen measure of project worth e.g., Payback, ARR,
NPV or IRR.
Module IV : Budgetary Control

Budgetary Control: Impact of Budgetary Control Systems and Setting of
Standard Costs on Human Behaviour, Role of Non-financial Performance 30 1
Indicators, Comparison of Traditional Approaches to Budgeting,
Balanced scorecard, Budgeting: Critical analysis.
Suggested Readings:
1. Das Subhash Chandra, Management Control Systems, PHI Learning Pvt. Ltd.
2. I M Pandey, Management Accounting, Vikas Publishing House Pvt Ltd.
3. M Y Khan and P K Jain, Management Accounting: Text, Problems and Cases, Tata
McGraw Hill.
st
Course Title: Advanced Financial Reporting


OBJECTIVE:  Effective sources of the long-term finance
required to fund the operations of
organizations.
 The various accounting standards for
financial reporting.
 The issues related to Additional Acquisition
and Indirect Effective Holding.

OUTCOMES: 1. Demonstrate the characteristics of different
types of long-term debt and equity finance.
2. Calculate the cost of equity for an
incorporated entity using the dividend No. of No. of
valuation model. Hours Credits
3. Calculate the post-tax cost of debt for an
incorporated entity.
4. Calculate the weighted average cost of
capital for an incorporated entity.
5. Produce primary financial statements in
accordance with relevant international
accounting standards.
6. Discuss the nitty-gritty related to Additional
Acquisition
7. Analyze the impact of indirect effective
holding.
8. Evaluate the performance of an organization
using various ratios.
Module I : Long Term Debt-Equity Financing and Calculation of

WACC
Long Term Debt-Equity Financing: Characteristics of Ordinary and
Preference Shares and Different Types of Long-term Debt. Operation of
the Stock and Bond markets. Share and Bond issues. Role of Advisors. 30 1
Calculation of WACC: Cost of Equity Using The Dividend Valuation
Model, With and Without Growth in Dividends. WACC and its Use.
Post-tax Cost of Bank Borrowings. Yield to Maturity of Bonds and Post-
tax Cost of Bonds. Post-tax Cost of Convertible Bonds up to and
st
including Conversion.
Module II: Financial Reporting

Financial Reporting: Ethics in Financial Reporting. Production of
Consolidated Statement of Comprehensive Income, Financial Position,
Changes in Equity, Cash Flows, including the adoption of both full
consolidation and the principles of equity accounting, in accordance with
the provisions of IAS1, IAS27, IAS28, IFRS3, IFRS10 and IFRS11.
IAS21 in respect of consolidating a foreign subsidiary and the calculation
30 1
of the foreign exchange gains and losses in the period.
The need for and nature of disclosure of interests (IFRS12), Contingent
Assets and Liabilities (IAS37), Related party transactions (IAS2).
Recognition and measurement of Revenue (IAS18) Operating and
Finance Leases (IAS17), Financial Instruments (IAS32 and IAS39
excluding hedge accounting), IAS37, Share-based Payments (IFRS2),
Deferred Taxation (IAS12).
Module III: Provisions of IFRS3 and IAS33

Additional Acquisition in the period resulting in a simple investment
becoming a controlling interest (IFRS3). Calculation of the gain/loss on
the disposal of a controlling interest in a subsidiary in the year (IFRS3). 30 1
Adjustment to parent‟s equity resulting from acquiring or disposing of
shares in a subsidiary (IFRS3). Calculate basic and diluted earnings per
share (IAS33).
Module IV : Impact of Indirect Effective Holdings and Ratios for

Profitability
Impact of indirect effective holdings on the preparation of group financial
statements.
Ratios for Profitability, Performance, Efficiency, Activity, Liquidity and 30 1
Gearing. Action that could be realistically taken by the entity‟s
management to improve financial performance and strengthen financial
position, taking into account ethical considerations and internal and
external constraints. Inter-segment comparisons. International
comparisons.
Suggested Readings:
1. David Alexander, Anne Britton, Ann Jorissen, International Financial Reporting
and Analysis, Cengage Learning EMEA.
2. John Dunn and Margaret Stewart, Advanced Financial Reporting and Analysis,
st
John Wiley & Sons, Ltd.

3. Hennie van Greuning, Darrel Scott, SimonetTerblanche, International Financial
Reporting Standards: A Practical Guide, World Bank Publications.
st
Course Title: Cyber Security

COURSE OBJECTIVE: To familiarize the students with:

 Cyber threats and challenges
 Cyber security process and cyber risk
reporting.
 Cyber security tools and techniques.
No. of No. of
LEARNING The students should be able to: Hours Credits
OUTCOMES: 1. Analyse and understand cyber threats.
2. Analyse cyber security process,
3. Describe cyber security tools and
techniques.
4. Evaluate risk reporting.
Module I : Analyse Cyber Threats

Malware. Application attacks. Hackers. Result of vulnerabilities 30 1
including downtime, reputational loss, customer flight, legal and
industry consequences.
Module II : Cyber Security Processes

Cyber security objectives: Protection, detection and response. Security 30 1
controls. Centralisation in cyber security: centralized management and
centralized monitoring.
Module III: Cyber security tools and techniques

System level Analysis, storage analysis and network analysis. Reverse
engineering, decompilation and disassembly. Network discovery, 30 1
vulnerability probing and exploiting vulnerabilities. Tiers of software
security.
Module IV : Evaluate Risk reporting

Description criteria including nature of business and operations, nature 30 1
of information at risk, risk management programme objectives, cyber
security risk governance structure.
Suggested Readings:
1. E. Fritzvold, Cyber Security in Organizations, OmegaTech Series, 2018.
st
2. CIMA P3 Risk Management, Kaplan Publishing, 2016
st
Course Title: International Financial Management


OBJECTIVE:  Issues and dimensions of international
business.
 Techniques and concepts used in
international financial management.
 Analysis of risk exposures and risk
management techniques of international
business.

OUTCOMES: 1. Discuss the role and practices of foreign
exchange markets. No. of No. of
2. Understand the International Financial and Hours Credits
Economic environment.
3. Explain the exchange rate determination and
the role of global financial markets.
4. Discuss the various modes of international
financing and institutions.
5. Appraise the financial risks faced by
international businesses and the principles for
managing these risks.
6. Apply the principal financial management
techniques in international business.
7. Apply the working capital management
principles in the global scenario.
Module I: International Financial Environment

International Economic Environment: Issue and Dimensions.
International Financial Flow, Comparative Cost Advantage Theory, 30 1
Balance of Payment Framework. Indian Experiences in International
Capital Market, Instruments of Sources of Finance in International
Financial Market. ADR, GDR, EURO BOND etc.
Module II: Foreign Exchange Risk Management, Markets and

Instruments
Foreign Exchange Risk Management: Foreign Exchange Markets and 30 1
Instruments, Exchange Rate Determination, Foreign Exchange Risk,
Management of Risk, Currency Risk Management, Country Risk
st
Management, Factors Affecting Forecasting.
Module III: International Working Capital Management

International Working Capital Management: Concept and Financing
Foreign Trade. International Financing Systems and Institutions, 30 1
International Cash Management, International Receivables & Inventory
Management. Export Financing & Import Financing: Modes of Payment,
DA/DP, L/C, and Consignment Basis.
Module IV: Multinational Business Financing and International

Capital Budgeting
Multinational Business Financing, Project Appraisal in International
Context. Multinational Business Finance: Trends Towards International
Operations, Changing Organization and Structure of Multinational 30 1
Business. Reason for Foreign Investment: Benefits and Risks.
Accounting Treatment of Foreign Subsidiaries. International Capital
Budgeting: Evolution and Investment Opportunities, Financing The
Project. Strategic Tie-up, Mergers and Takeovers.
Suggested Readings:
1. P. G. Apte, International Financial Management, Tata McGraw Hill.
2. V. S. Somnath, International Financial Management, I. K. International Pvt. Ltd.
3. Cheol S. Eun& Bruce G. Resnick, International Financial Management, Tata
McGraw Hill.
st
Course Title: Data Base Management System


OBJECTIVE:  Data management concepts and database
systems.
 Representation of information with the
relational database model.
 Manipulation of data with an interactive query
language and database programming.
 Database development, database security,
integrity and privacy issues.

OUTCOMES: 1. Understand the database foundation concepts.
2. Install, configure, and interact with a relational
database management system. No. of No. of
3. Describe, define and apply the major Hours Credits
components of the relational database model to
database design.
4. Utilize a database modeling technique for a
single entity class, 1:1, 1:M and M:M
relationship between entity classes, and
recursive relationships.
5. Learn and implement the principles and
concepts of information integrity, security and
confidentiality.
6. Learn Schema Refinement and Normalization.
7. Learn and apply the Structured Query
Language for database definition and
manipulation.
Module I : Introduction to Database Systems

Introduction to Database Systems: File System versus DBMS,
Advantages of a DBMS, Describing and Storing Data in a DBMS, 30 1
Queries in a DBMS, Structure of a DBMS, People dealing with Database,
Introduction to Data Models, Architecture of DBMS.
Module II : Entity Relationship Model and Relational Model

Entity Relationship Model: Overview of Database Design, Entities, 30 1
Attributes and Entity Sets, Relationships and Relationship Sets,
st
Additional Features of the ER Model, Conceptual Database Design with

the ER Model, Entity versus Attribute, Entity versus Relationship.
Relational Model: Introduction to Relational Model, Foreign Key
Constraints, Enforcing Integrity Constraints, Querying Relational Data
and Logical Database Design, ER to Relation. Introduction to Views,
Destroying/altering Tables and Views, Codd‟s rules.
Module III: Schema Refinement & Normal Forms

Introduction to Schema Refinement, Functional Dependencies, 30 1
Examples, Reasoning about functional dependencies, Normal forms,
Decompositions, Normalization up to 3rd Normal Form.
Module IV : Concept of Objects and SQL Queries

Concept of Objects: Objects, Tables, Queries, Forms, Reports, Modules,
Database Creation and Manipulation.
30 1
SQL Queries: The form of a Basic SQL Query, Union, Intersect and
Expect, Introduction to Nested Queries, Aggregate Operators, Null
values.
Suggested Readings:
1. Ramakrishnan, R. and J. Gehrke, Database Management Systems, McGraw Hill,
Company, Higher Education, 2000.
2. Elmasri, R. and S B Navathe, Fundamentals of Database Systems, Addison
Wesley, 2000.
3. Date, C. J., An Introduction to Database System, Vol. I & Vol. II, Addison Wesley
Publishing Company, 2000.
st
Course Title: Consumer Behaviour

Course Code: GE301 Course Credit: 4

OBJECTIVE:  The process of consumer decision making and its
determinants.
 The concepts and theories essential for consumer
analysis and the development of effective
marketing strategies.
 The psychological sides of the marketplace to
better understand the why behind the buy.
OUTCOMES: 1. Take a holistic view of the buyer.
2. Understand the mental processes that guide No. of No. of
consumer perceptions, attitudes, memory and Hours Credits
choices.
3. Analyze the differences in these processes as a
consequence of social, cultural and group
influences.
4. Exhibit the knowledge of opinion leadership,
innovation diffusion and various models to help
understand buyer behaviour.
5. Understand the intricacies involved in
organizational buying process.
6. Distinguish between consumer behaviour in
domestic and global perspective.
Defining Consumer Behaviour. Scope and Application of Consumer
Behaviour. Evolution of Consumer Behaviour as a Field Of Study and its
relationship with Marketing: Behavioural Dimension. The
30 1
interdisciplinary nature of Consumer Behaviour.Profiling the consumer
and understanding their needs.
Relevance of Market Research with Consumer Behaviour. Approaches to
Consumer Behaviour Research.
Module II : Consumer Behaviour Theory, Application and its

Determinants 30 1
Consumer Behaviour Theory and Its Application to Marketing Strategy:
st
Consumer Buying Process, Extensive, Limited and Routine Problems-

solving Behaviour.
Internal Determinants of Consumer Behaviour: Needs, Motivation and
Involvement, Information Processing and Consumer Perception,
Learning, Attitude and Attitude Change, Personality, Psychograph,
Values and Lifestyle.
External Determinants to Buying Behaviour: Family and House Hold
influences, Reference Groups and Social Class, Influence of Culture and
Sub-culture.
Module III: Opinion Leadership, Innovation & Diffusion and CB

Models
Opinion Leadership, Innovation & Diffusion: Opinion Leadership
Process, Measurement and Profile, Opinion Leadership and Firms‟
Promotional Strategy, Innovation, Diffusion and Adaptation Process,
Innovator as Opinion Leader. 30 1
Models of Consumer and Individual Buying Behaviour. Models of
Consumers Decision Making.
Marketing, consumer behaviour and society. Consumption and
persuasion: Issues of manipulation and long term impacts on society and
children. Consumer materialism.
Module IV : Organizational Buying

Differences between: Industrial Markets & Consumer Market and
Organizational & Consumer Buying. Buying Decisions in Organizational
Buying Process: Types of Decision Making. Organization Buyer's
Decision Making Process. Factors influencing Organizational Buying
Behaviour. Decision Makers in Organizational Buying. 30 1
Webster and Wind model of Organizational buying behaviour. The Sheth
model of Industrial buying.
Cross-cultural Consumer and Individual Buying Behaviour:
Globalization of Consumer Markets and Market Implications, Impact of
Information Technology on Consumer Behaviour.
Suggested Readings:
1. Schiffman and Kanuk, Consumer Behaviour, Prentice hall.
2. Loudon, D.A., Consumer Behaviour, Concepts and Application, Tata McGraw Hill.
3. Howard, John A., (1989).Consumer Behaviour in marketing Englewood Cliffs, New
Jersey, Prentice Hall Inc.
st
4. Hawkins, D. I.,(1995). Consumer Behaviour Implications for Marketing Strategy,

Texas, Business.
st
Course Title: Direct & Digital Marketing


OBJECTIVE:  The scope of online and offline marketing.
 The business and marketing objectives in today‟s
challenging environment.
 The effective and emerging trends of digital
marketing and online advertising.
OUTCOMES: 1. Understand direct and digital marketing strategies
and its underpinning principles and concepts.
2. Examine role and applications of marketing
research, and the concept and practice of profiling, No. of No. of
segmentation and targeting. Hours Credits
3. Discuss multichannel marketing, customer
behaviour, brands and integrated marketing
communications.
4. Develop the strategy, plan, implement and evaluate
effective, integrated direct and digital marketing
programmes.
5. Examine ROI driven customer acquisition
campaigns and key metrics.
6. Gain a thorough understanding of the creative
process from proposition to promotional delivery.
7. Explore the direct & digital future and looking at
trends that shape the use of technology.
Module I: Direct Marketing
Direct Marketing: Introduction, Definition, Scope, Objectives, Growth
and Benefits of Direct Marketing. Benefits to Buyers, Benefits to Sellers,
New Direct Marketing approaches, Integrating the communication, Direct 30 1
Marketing Media, Developing a positioning strategy, Managing the
creative process, Copy appeals, Guidelines to create good copy,
Improving the mailing package.
Module II : Direct-Mail Marketing

Forms of Direct Marketing: Direct-Mail Marketing, Catalog Marketing, 30 1
Telephone Marketing, Direct-Response Television Marketing, Direct
Response Radio marketing, Kiosk Marketing, Direct Response in print
st
media, B2B Direct Marketing. New Digital Direct Marketing

Technologies, Managing the lead generation program, Direct Marketing
profitability, Direct Marketing testing and experimentation, Direct
Marketing research and its future.
Module III : Introduction to Digital Marketing

Introduction to Digital marketing and its Evolution, digital marketing for
the 21st century, Importance and scope of digital marketing. Working of
websites: dynamic, static, blogs. Search engine optimization marketing.
Introduction to Search Engines: Google guidelines, Best Practices, Quality
30 1
guidelines, Design guidelines, Search engine page results, familiarizing
Google results. Working of Google: Search engine ranking methods,
Techniques to get on top of Google, Meta tags best practices.
Social media: Examples, Uses, Impact and benefits of social media.
Analytics.
Module IV: Digital Marketing Management

Online Ads, Working of online ads: Interactive ads, Creative ads, Google
Ad words, Online ad methods. Types of online advertisements: Face book
ads, LinkedIn ads, Video ads, Text ads, Image ads, Local ads, Content
network ads. Best practices, Campaign set up, Billing, Budget, Segment,
30 1
Audience Effective Ads. Calculating ROI, Budget, Choosing ad partner.
Digital Marketing Management: Role of web marketing manager, Web
marketing department structure, Roles and responsibilities, Job
description, Targets and goals. Digital Marketing Plan: Goals, objectives,
KPI's, Market research, Value creation process.
Suggested Readings:
1. McDonald, William. J., (1998), Direct Marketing: An integrated approach , McGraw
Hill, Singapore, 1st Edition,
2. Stone, Bob., (1995),Successful Direct Marketing Methods, NTC Business BOOK,
USA, 5th Ed.
3. Chaffey, Dave. and Chadwick, Fiona Ellis.,(2012), Digital Marketing: Strategy,
Implementation and Practice, Pearson Education.
st
Course Title: Advertising and Brand Management


OBJECTIVE:  The use of advertising and branding tools in
marketing.
 The advertising and branding policies from
development and execution perspectives.
 The marketing communications in the contexts of
classic and new media to develop integrated
communication strategies.
OUTCOMES: 1. Identify advertising decision areas. No. of No. of
2. Understand the implications of current trends in Hours Credits
advertising and promotion.
3. Examine critical marketing factors that influence
advertising decisions.
4. Develop an advertising campaign plan that
reflects an integrated marketing communications
(IMC) perspective.
5. Understand key issues in crafting and evaluating
brand strategies.
6. Discuss theories, models, and other analytical
tools to make better branding decisions.
Module I : Introduction to Advertising
Introduction: Definition, nature and evolution of advertising. Functions,
role and criticism of advertising. Social, economic and legal aspects of
30 1
advertising. Advertising and Marketing Mix. Indian advertising industry.
Creative aspects of advertising: copy writing, advertising artwork, copy
in conventional media and Cyberspace.
Module II : Advertising Message, Objectives and Effectiveness

Advertising message: Message objectives, recall, attitude, emotions and
feelings, Message tactics.
30 1
Advertising Objectives: Goals and objectives, DAGMAR. Media
strategy: budgeting, approaches and allocation. Media planning types,
class, vehicle, scheduling and new media forms.
st
Advertising effectiveness: Pre and post launch research. Advertising in

the evolving marketing environment.
Module III : Brand Concept

Brand concept: Nature and Importance of Brand, Types of brands ,
Strategic Brand Management Process, Brand Identity perspectives, Brand 30 1
identity prism and Identity levels. Concepts and Measures of Brand
Equity, Brand Loyalty and Measures of Loyalty. Branding strategies:
product, line, range and umbrella branding. Brand Image Dimensions.
Module IV: Brand Positioning

Brand Positioning: Concepts and Definitions, 3 Cs of positioning, Brand
positioning and differentiation strategies, Repositioning, Celebrity 30 1
Endorsements. Brand Extension, Managing brands over time, Brand
reinforcement, brand revitalization, managing global brands, Branding in
different sectors.
Suggested Readings:
1. Wells W., Burnet J. and Moriarty S. (2007), Advertising: Principles & Practice,
Pearson Education.
2. Keller K. L., (2008), Strategic Brand Management, Pearson Education.
3. Belch, G. E. & Belch, M. A., (2001), Advertising and Promotion, Tata McGraw Hill.
st
Course Title: Marketing of Services


OBJECTIVE:  The understanding of foundation of marketing of
services, bank marketing and its marketing mix.
 A comprehensive description of hotel and
tourism industry, its marketing and marketing of
some selected services.
OUTCOMES: 1. Understand the basic concept of service
marketing.
2. Illustrate the difference between marketing of No. of No. of
goods and services. Hours Credits
3. Explain the marketing mix for services.
4. Determine the significance of service quality and
its measurement.
5. Understand the impact of technology in service
marketing.
6. Identify the marketing mix of banking services.
7. Identify and formulate the marketing strategies
for Hotel and Tourism industry.
8. Discuss the marketing tools and strategies of
various other services.
Basics of Service Marketing, Nature and Types of Services, Difference
between Service and Goods, Unique Characteristics of Services,
Importance of Service Quality and Service Components, Framework for
Marketing of Service, Improving Services, Relationship Marketing.
30 1
Environment for Service Marketing: Macro and Micro Environment,
Understanding Service Customer- model of Service, Consumer
Behaviour.
Market Segmentation and Selection: Service Marketing Segmentation,
targeting and Positioning.
Module II: Service Marketing Mix and International MOS

Service Marketing Mix: Need for Expanded Marketing Mix, Planning for 30 1
Service Offer, Pricing, Promotion and Distribution of Services,
st
Management of People, Process and Physical Evidence, Matching

Demand and Supply of Services, Service Marketing Triangle.
International Marketing of Services and GATT.
The Service Based Business Plan. The Future of Marketing of Services.
Technological Changes and The Services.
Module III: Banking and Tourism Marketing

Bank Marketing: The Concept, Users of Banking Services, Structure of
Bank Product, The Marketing Mix of Banking Services.
30 1
Tourism Marketing: Introduction, Tourism Product, Salient Features of
Tourism Product, Market Segmentation of Tourism, Formulation of
Marketing Mix for Tourism Industry.
Module IV : Marketing of Selected Services

Marketing of Selected Services: Personal Care Service, Hospital
Marketing, International Services, Education, Consultancy Services,
Transportation Services and Communication Services. 30 1
Hotel Marketing: The Concept, Hotel and Its Topology, Hotel Product,
Market Segmentation of Hotel Industry, Formulation of Marketing Mix
of Hotel Industry.
Suggested Readings:
1. Donald, Cowell., Marketing of Service, Heinemann, London.
2. Lovelock, C.H., Services Marketing, Prentice Hall, London.
3. Jha, S.M., Services Marketing, Himalaya Publishing House, New Delhi.
4. Akhtar, J., Management of Tourism in India, Ashish Publishing House, New Delhi.
st

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BBA (Professional) School of Management, BBD University

Course Structure and Syllabus of

Effective from Batch 2019-20

1 Course Curriculum of Bachelor of Business Administration (Professional)

Effective from 1st July, 2019

Approved by Board of Studies of School of Management on 30th May 2019

Industry Project Report:

Theory BBAP Management

Theory BBAP Business

Theory BBAP Business

Theory BBAP Computer

Theory BBAP Financial

Theory BBAP Business

*Course Outline of Environmental Studies shall be approved by Department of Chemistry,

Theory BBAP Marketing

Theory BBAP Management

Theory BBAP Marketing

Theory BBAP Human

Theory BBAP Organizational

Theory BBAP Pricing And

Theory BBAP Financial

Theory BBAP Financial

Theory BBAP Advanced

Theory BBAP Business

Theory BBAP Advanced

Theory BBAP Cyber

Theory BBAP International

Theory BBAP Data Base

Practical BBAP Industry

Code Course Title

Theory GE301 Consumer Behavior

Course Title: Management Accounting I

COURSE To familiarize students with:

LEARNING The students should be able to:

Module IV: Variance Analysis

Course Title: Business Economics I

COURSE To familiarize students with:

LEARNING The students should be able to:

Module I : Introduction to Managerial Economics, Demand Analysis

Competition, monopoly, monopolistic, oligopoly), Price determination,

Module II : Macroeconomic context of Organization

Module III : Goals and decisions of Organizations

Module IV:Industry Competition, Cost Behaviour& Industry

Course Title: Business Mathematics

COURSE To familiarize students with:

LEARNING The students should be able to:

Module I : Principle of Counting and Mathematics Induction

Module II : Analysis of Data

Measures of variation: Range, IQR, Quartile deviation, Standard

Module III : Correlation Analysis & Regression

Course Title: Computer Fundamentals

COURSE To familiarize students with:

LEARNING The students should be able to:

Module II : Input and Output devices and Computer Memory

Primary Memory: ROM and its types namely, PROM, EPROM,

Module III : Operating System Concept, GUI and File Manipulation

Module IV : Concept of Data Communication and Networking

Course Title: Financial Accounting

COURSE To familiarize students with