DETAILED SYLLABUS

Bachelor of Commerce
2023-26/2023-27

As Per NEP 2020 Guidelines

Birla School of Commerce

 Programme Structure for 3 Year B.Com and 4 Year B.Com with &
without Research
(As Per NEP Guidelines)

SEMESTER CODE COURSE TITLE COURSE TYPE MARKS CREDIT

YEAR 1

Financial Accounting Disciplinary Major 100 4

Marketing & Mgt Interdisciplinary 100 4

Business Organisation Minor
Management
OR
Statistics & Analytics
Business Organisation
Management

Business Law & IPR MDC 100 3

Business Communication AEC 100 3

SEMESTER-I
Personality Development SEC 100 3
& Corporate Readiness

Environmental Science (2 VAC 50 2

credit)

Health & Wellness (1 VAC 50 1

credit)

TOTAL 600 20

Cost & Management Disciplinary Major 100 4

Accounting

Marketing & Mgt 100 4

Business Statistics
OR
Statistics & Analytics Interdisciplinary
SEMESTER-II Business Statistics Minor

Cyber Security & Law MDC 100 3

Verbal Ability AEC 100 3

2
 Quantitative & Logical SEC 100 3
Thinking

Indian Knowledge System VAC 100 3

TOTAL 600 20

Additional 4 credit VOC 4

SIP/VOC (Tally and New
Venture Planning &
Development)

TOTAL FOR EXIT OPTION AFTER YEAR-1 44

YEAR 2

Financial Management Disciplinary Major 100 4

Financial Markets & Disciplinary Major 100 4

Institutions

Marketing & Mgt Interdisciplinary 100 4

Business Economics Minor
OR
SEMESTER-III Statistics & Analytics
Business Economics

Introduction to Artificial MDC 100 3

Intelligence

MIL (Odia/ Hindi/ AEC 50 2

Sanskrit)

Spreadsheet for Business SEC 100 3

TOTAL 550 20

Corporate Accounting Disciplinary Major 100 4

Securities Market Disciplinary Major 100 4

Operations

Auditing & Corporate Disciplinary Major 100 4

Governance

Corporate Law Disciplinary Major 100 4

SEMESTER-IV
Marketing & Mgt Interdisciplinary 100 4
Marketing Management Minor

3
 OR
Statistics & Analytics
Business Mathematics

TOTAL 500 20

Additional 4 credit VOC VOC 4

(Tally and New Venture
Planning & Development)

TOTAL FOR EXIT OPTION AFTER YEAR-2 84

YEAR 3

Income Tax Law & Disciplinary Major 100 4

Practice

Corporate Reporting Disciplinary Major 100 4

Financial Statement Disciplinary Major 100 4

Analytics
SEMESTER-V Marketing & Mgt Interdisciplinary 100 4
Human Resource Minor
Management
OR
Statistics & Analytics
Data Analytics in Business
Decision

Project 100 4

TOTAL 500 20

Investment Analysis & Disciplinary Major 100 4

Portfolio Management

GST & Customs Duty Disciplinary Major 100 4

Personal Finance & Disciplinary Major 100 4

Planning
SEMESTER-VI Forensic Accounting & Disciplinary Major 100 4
Audit

Marketing & Mgt Interdisciplinary 100 4

Organisation Behaviour Minor
OR
Statistics & Analytics

4
 Data Visualisation

TOTAL 500 20

TOTAL FOR EXIT OPTION AFTER YEAR 3 120

YEAR 4

Options, Futures & Disciplinary Major 100 4

Derivatives

Financial Modeling Disciplinary Major 100 4

Corporate Restructuring & Disciplinary Major 100 4

Business Valuation

Financial Technology Disciplinary Major 100 4

SEMESTER-VII
Marketing & Mgt Interdisciplinary 100 4
Business Research Minor
Methodology
OR
Statistics & Analytics
Business Research
Methodology

TOTAL 500 20

Recent Topics in Disciplinary Major 100 4

Accounting & Finance

Marketing & Mgt Interdisciplinary 100 4

Digital Marketing Minor
OR
Statistics & Analytics
Project Management

SEMESTER-VIII ● Systematic Literature Research Project 300 12

Review OR
● Publication/ 3 Additional
Conference courses
Presentation
● Final Project & Viva

OR

● International
Business

5
 ● Sustainable Finance

● Entrepreneurship and
Incubation

TOTAL 500 20

TOTAL FOR EXIT AFTER COMPLETION OF YEAR 4 160

6
DETAILED SYLLABUS

7
 SEMESTER I

COURSE COURSE
SEMESTER CODE TITLE TYPE MARKS CREDIT

Financial Disciplinary 100 4

Accounting Major

Marketing & Mgt Interdisciplinary 100 4

Business Minor
Organisation
Management
OR
Statistics &
Analytics
Business
Organisation
SEMESTER-I Management

Business Laws MDC 100 3

Language- 1 AEC 100 3

Personality SEC 100 3

Development &
Corporate
Readiness

Environmental VAC 50 2
Science (2 credit)

Health & VAC 50 1

Wellness (1
credit)

TOTAL 600 20

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Course Name Financial Accounting

Course Code

Course Credit 4

Semester I

Aims & The course aims to help learners to acquire conceptual knowledge on
Objectives financial accounting, to impart skills for recording various kinds of business
transactions and to prepare financial statements.

Course
Outcomes At the end of this course the learner will be able to;
CO1. Apply the generally accepted accounting principles while recording
transactions and preparing financial statements of sole-traders;
CO2. Compute depreciation and inventories to be recorded in financial
statements
CO3. Demonstrate accounting process under computerized accounting
system;
CO4. Create financial statements of sole proprietors and partnership firms;
CO5. Prepare accounts for inland branches and not-for-profit organizations.

Course
Outline UNIT I: Introduction

Accounting principles, concepts and conventions. Introduction to

Accounting Standards and Indian Accounting Standards (AS & IndAS),
Accounting Cycle: Journal, Ledger, Trial Balance and Financial Statements
(overview).

Capital & Revenue, Preparation of Financial Statements of a Sole Trader

including adjustments. Errors & their rectification.

UNIT II: Depreciation

Nature of depreciation, causes of depreciation, Factors, Methods of

computing depreciation; Disposal of depreciable assets-change of method,
Relevant Accounting Standard.

UNIT III: Computerized Accounting Systems

Computerized Accounting Systems: Computerized Accounts by using any

popular accounting software Creating a Company; Configure and Features
settings; Creating Accounting Ledgers and Groups; Creating Stock Items and
Groups; Vouchers Entry; Generating Reports - Cash Book, Ledger Accounts,
Trial Balance, Profit and Loss Account, Balance Sheet, Cash Flow
Statement. Selecting and shutting a Company; Backup, and Restore data of a

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 Company.

UNIT IV: Financial Statements of Firms

Capital and revenue expenditures and receipts: general introduction only.

Preparation of financial statements of firms.

UNIT V: Accounting for Branch and Not-for Profit Organisations

(a) Accounting for Branch: Concept of Dependent branches; Branch

Accounting - debtors system, stock and debtors’ system, branch final
account system and wholesale basis system. Independent branches: concept,
accounting treatment with necessary adjustment entries; Incorporation of
Branch Trial Balance in Head Office Books for home branches.

(b) Accounting for Not-for-Profit Organisations

Meaning of Not-for-Profit Organisation; Significance of Receipt and
Payment Account, Income and Expenditure Account and Balance Sheet;
Difference between Profit and Loss Account and Income and Expenditure
Account; Preparation of Receipt and Payment Account, Income and
Expenditure Account and Balance Sheet.

Evaluation Internal Assessment : 40 marks

End Term Assessment : 60 marks

References
Text Books
● Goyal, Bhusan Kumar- Fundamentals of Financial Accounting-
Taxmann’s.
● S.P. Jain and K.L. Narang- Financial Accounting – Kalyani Publisher
● Gupta R.L. Radhaswamy. M- Financial Accounting, Sultan Chand
and Sons
● Tulsian P.C., Financial Accounting, Pearson Education

Other Readings
● S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting.
Vikas Publishing House.
● Jawahar Lal & S. Srivastava, B. Com- Financial Accounting,
Himalaya Publishing House.

10
Course Name Business Organization & Management

Course Code

Course Credit 4

Semester I

Aims & The course aims to acquaint learners with the basics of Business concepts
Objectives and functions, forms of Business Organisation and functions of
Management.

Course
Outcomes At the end of this course the learner will be able to;

CO1. Distinguish and explain each form of business.

CO2. Prepare draft of Article of Association & Memorandum of Association

for a business;

CO3. Explain principles and functions of management implemented in the

organisation;

CO4. Identify the managerial skills used in business;

CO5. Analyse the concept of Delegation of Authority, coordination, and
control.

Course
Outline Unit 1: Concept and Forms of Business Organisations
Concepts of Business, Trade, Industry and Commerce- Objectives and
functions of Business–Social Responsibility of a business, Ethical Conduct
& Human Values. Forms of Business Organisation-Meaning, Characteristics,
Advantages and Disadvantages of Sole Proprietorship – Meaning,
Characteristics, Advantages and Disadvantages of Partnership - Kinds of
Partners - Partnership Deed - Concept of Limited liability partnership –
Meaning, Characteristics, Advantages and Disadvantages of Hindu
Undivided Family – Meaning, Advantages and Disadvantages of Co-
operative Organisation.

Unit 2: Joint Stock Company

Joint Stock Company- Meaning, Definition, Characteristics - Advantages
and Disadvantages, Code of Business Ethics. Kinds of Companies -
Promotion - Stages of Promotion - Promoter - Characteristics - Kinds -
Preparation of Important Documents - Memorandum of Association -
Clauses - Articles of Association - Contents –Prospectus - Contents – Red
herring Prospectus- Statement In lieu of Prospectus (as per Companies Act,
2013).

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 Unit 3: Principles and Functions of Management
Management - Meaning - Characteristics - Fayol’s 14 Principles of
Management. Functions of Management - Levels of Management – Skills of
Management- Scientific Management - meaning, objectives, relevance and
criticism.

Unit 4: Planning and Organizing

Meaning, Characteristics, Types of Plans, Advantages and Disadvantages –
Approaches to Planning - Management by Objectives (MBO) - Steps in
MBO - Benefits –Weaknesses. Organizing - Process of Organizing;
Principles of Organisation - Formal and Informal Organisations - Line, Staff
Organisations, Line and Staff Conflicts. Functional Organisation, Span of
Management - Meaning - Determining Span - Factors influencing the Span
of Supervision.

Unit 5: Authority, Coordination, and Control

Meaning of Authority, Power, responsibility and accountability - Delegation
of Authority -Decentralization of Authority - Definition, importance,
process, and principles of Coordination techniques of Effective
Coordination. Control-Meaning, Relationship between planning and control,
Steps in Control – Types (post, current, and pre-control). Requirements for
effective control.

Evaluation
Internal Assessment : 40 marks
End Term Assessment : 60 marks

References
· Daft, R. L. (2015). Organization theory & design. Cengage Learning.

· Drucker, P. F. (2017). The effective executive: The definitive guide

to getting the right things done. HarperCollins.

· Kotter, J. P. (2014). Leading change. Harvard Business Review

Press.

· Mintzberg, H., Ahlstrand, B., & Lampel, J. (2019). Strategy safari: A

guided tour through the wilds of strategic management. Routledge.

· Robbins, S. P., Coulter, M., & DeCenzo, D. A. (2017). Fundamentals

of management. Pearson.

12
Course Name Business Law & IPR

Course Code

Course Credit 3

Semester I

Aims & Birla School of Law

Objectives

Course
Outcomes

Course
Outline

Evaluation

References

Course Name Business Communication

Course Code

Course Credit 3

Semester I

Aims & The course aims to create an understanding of the concept, process and
Objectives importance of business communication and develop knowledge of soft skills.

Course At the end of this course the learner will be able to:
Outcomes CO1: Understand the significance of communication in business and
overcome barriers in
communication
CO2: Speak confidently in personal and professional contexts and develop
effective listening.
CO3: Learn and practice professional writing for various purposes
CO4: Improve inter-personal and presentation skills
CO5: Incorporate business communication skills in day to day lives for
personal and professional growth

Course UNIT I: Introduction to Business Communication

13
Outline Meaning and Definition – Types-Levels- Functions - Objectives -
Importance - Essentials of good communication - Communication barriers -
Overcoming communication barriers.
UNIT-II Developing Effective Listening
Listening as an Active Skill, Listening and Responding, Listening to Audio
Clips & Summarizing, Listening and Paraphrasing in a Discussion, Listening
to Interview Questions; Improving Listening Score (IELTS);
UNIT III: Professional Writing
Email Etiquettes, Professional Email exchange, Business Letters, Need and
functions of business letters - Planning & layout of business letter, Internship
application, Job Application, Introduction to Research Paper writing.
UNIT IV: Speaking Skills and Job Interview
Significance of Body Language, Dos and Don’ts; Group Discussion; Public
Speaking Stage Fright, Importance of Public Speaking; Interview Readiness:
How to Crack the Interview, Dos and Don’ts; Introducing yourself: The Art
of Introductions, Written and In-person introduction; Presentation Skills:
Need and relevance, Effective presentation strategies, Dos and Don’ts.
UNIT V: Workplace Skills
Introduction to Soft Skills, Emotional Intelligence, Management skills, Team
work and leadership Skills, Topics Prescribed for workshop/lab; Group
Discussion i) Mock Interview ii) Interview iii) Public Speech iv) Conflict
Situation v) Decision-making in a group vi) Written Communication

Evaluation ● Internal Assessment: 40 Marks

● End Semester Assessment: 60 Marks

References Text Books

1. Communication Skills by Sanjay Kumar & Puspa Lata, 2018, Second
Edition, OUP, New Delhi
2. K. K. Sinha, Business Communication, Galgotia Publishing
Company, New Delhi.
3. C. S. Rayudu, Media and Communication Management - C. S.
Rayudu - Himalaya Publishing House, Bombay.
4. Rajendra Pal and J. S. Korlhalli, Essentials of Business
Communication Sultan Chand & Sons, New Delhi.
5. Nirmal Singh, Business Communication (Principles, Methods and
Techniques, Deep & Deep Publications Pvt. Ltd., New Delhi.
6. Dr. S.V. Kadvekar, Business Communication, Diamond Publications,
Pune.

Course Name Personality Development & Corporate Readiness

Course Code

14
Course Credit 3

Semester I

Aims & The course intends to instill certain skills and language abilities in the
Objectives undergraduate students to shape their personality to be a good management
graduate needed for corporate set-up.

Course
Outcomes At the end of this course the learner will be able to;
CO1. Conduct personal SWOT analysis and groom themselves to build
acquaintance with the business world
CO2. Understand about attitude & motivation needed for development
their personality
CO3. Develop their skills for logical thinking, communication & interview
through group discussion and personal interview.

Course UNIT-I
Outline Introducing Self: HOWs, Problem phrases, Things to include in formal and
informal introduction. Introducing others: Formal and Informal: HOWs and
WHAT Understanding Self: Self Evaluation-Identifying one’s own strengths
and weaknesses, Self- awareness for thoughtful and sensible response to
manage day- to day responsibility. Small talks: HOWs of initiating, WHATs
of Continuing, HOWs of ending. Situational Conversations (Role plays) to
practice nuances of a complete conversation.
UNIT-II
Attitude: To understand and realise attitude is altitude from various videos,
stories and cases. Factors influencing Attitude, Challenges and lessons from
Attitude Motivation: Factors of motivation. Self-talk. Extrinsic & Intrinsic
motivation. Role of motivation. Group Presentations (Groups to show a short
video emphasizing on MOTIVATION and its role in somebody achieving
the target) Goal setting & Decision Making: Goal setting-To make students
understand the importance of time, How to prepare the time line and allocate
time to complete different tasks, How to prioritize the tasks and successfully
follow the prepared timeschedule
UNIT-III
Group Discussion & Personal Interview Part A: Effective Group Discussion
Group Discussion covering topics of business and current affairs,
Communication skills, Active Listening during GD, Leadership & Ability to
Influence, Flexibility, Lateral thinking in GD, Responsibility of the First
Speaker, Techniques of Summing Up
Part B: Effective Communication in Interview, General preparedness for an
Interview, Essential Interview skills, Types of Interview questions, FAQs,
Behavioural questions, Case-based Interview [Mock Interview practice
sessions with individual students]

15
Evaluation ● Internal Assessment: 40 Marks
● End Semester Assessment: 60 Marks

References Suggested Readings:

• Gopalswamy Ramesh and Mahadevan Ramesh- The Ace of Soft
Skills, Tenth Edition, Pearson (India), 2017
• S P Dhanavel- English and Soft Skills, Orient Black Swan, 2017
• Peggy Klaus, The Hard Truth about Soft Skills.
• The Time Trap: the Classic book on Time Management by R. Alec
Mackenzie

Course Name Environmental Science

Course Code

Course Credit 2

Semester I

Aims &
Objectives

Course University Level

Outcomes

Course
Outline

Evaluation

References

Course Name Health & Wellness

Course Code

Course Credit 1 (10 L – 10 P)

Semester I

Aims & The objectives of the course are to:

Objectives
● explain the importance of regular exercise and how it may even help
clear away plaques that contribute to Alzheimer’s disease
● reveal the importance of sleep — and the sleep stage that’s most

16
 important for memory
● help a student manage stress and explains why comfort foods are
“comforting”
● show the importance of staying socially active — it may help delay
dementia
● assist in creating a safe, well-rounded exercise plan — one that fits
your life and that you will be likely to stick with
● help discover the right blend of exercises which incorporates aerobic
workouts, as well as stretching and strength-building exercise
routines

Course Upon successful completion of the course, the students will be able to:
Outcomes CO1: Learn the aerobic workouts for better cardiovascular health
CO2: Apply techniques for maximizing the exercise’s benefits and
Meditation
CO3: Make exercising a part of healthy lifestyle
CO4: Apply right posture from ancient Yoga and planning for diet

Course Unit I
Outline Introduction
Course overview, Exercise: What and how much? Creating your workout
plan, A word about posture, Key terms you’ll want to know, Safety first!
Unit II
Basic Exercising
Getting Started with Cardio Exercise, workout with arm sweeps, workout
with resistance bands, Chest punch, Sword pull, Two-handed pull down,
Triceps pull, Biceps curl
Unit III
Benefits of Exercise
Benefits of Exercise, exercise prevents cardiovascular disease, Exercise
helps fight diabetes, What happens when you exercise? Basic Yoga from
Home

Evaluation Continuous Internal Evaluation (CIE): 40 marks

End Semester Evaluation (ESE): 60 marks

References Text Book

H. Benson and E. Stuart (2021). The Wellness Book: The
Comprehensive Guide to Maintaining Health and Treating Stress-
Related Illness, Amazon
Other Readings
B.L. Seaward (2022). Health and Wellness Journal Workbook,
Amazon

17
18
 SEMESTER II

COURSE COURSE
SEMESTER CODE TITLE TYPE MARKS CREDIT

Cost & Disciplinary 100 4

Management Major
Accounting

Marketing & Mgt 100 4

Business Statistics
OR
SEMESTER-II Statistics & Interdisciplinary
Analytics Minor
Business Statistics

Cyber Law & MDC 100 3

Security

Language- 2 AEC 100 3

Quantitative & SEC 100 3

Logical Thinking

Indian Knowledge VAC 100 3

System

TOTAL 600 20

Additional 4 4
credit SIP/VOC
(Tally and New
Venture Planning
& Development)

TOTAL FOR EXIT OPTION AFTER YEAR-1 44

19
Course Name Cost & Management Accounting

Course Code

Course Credit 4

Semester II

Aims & The course aims to acquaint the students with basic concepts and methods,
Objectives used in cost and management accounting, cost management and business
decision making.

Course At the end of this course the learner will be able to;
Outcomes CO1. Classify various types of costs and prepare a cost sheet.
CO2. Understand the accounting for material & labor
CO3. Develop
absorption understanding of classification, apportionment and
of overheads.
CO4. Implement the methods of costing and conduct cost-volume-profit
analysis.
CO5. Prepare budget and compute the variances in performance.
Course UNIT I: Introduction
Outline Cost Accounting,
Cost Accounting -Management
Meaning, objectives and and
accounting advantages,
FinancialDifference between
Accounting, Cost
concepts and classifications, Elements of cost, Preparation of Cost Sheet,
Cost control and Cost Audit.
UNIT II: Elements of Cost: Material & Labour
Material: Material/Inventory control techniques – Stock Level, EOQ;
Methods
Weighted of pricingStandard
Average, of materials
Cost.issues — FIFO, LIFO, Simple Average,
Labour: Idle Time, Over Time, Labour Turnover, Wage and Incentive
schemes.
UNIT III: Elements of Cost: Overheads
Overheads: Classification, allocation, apportionment and absorption of
overheads, Under- and over- absorption, Capacity Levels and Costs.
UNIT IV: Methods of Costing and CVP analysis
Contract
Costing. costing – concepts, features & problems, Process Costing, Marginal
Cost-Volume-Profit analysis - BEP
UNIT V: Standard Costing and Budgetary Control
Standard Costing: Material, Labour and Overhead Variances; Budgetary
Control:
Classification, Need and Preparation of Budget.
Evaluation Internal Assessment : 40 marks
End Term Assessment : 60 marks

References
● Tulsian, PC & Tulsian Bharat(2023). Cost & Management
Accounting, S Chand Publications
● Chhawchharia, Ravi & Doctor, Yash(2022). Cost & Management
Accounting, Taxmann Publications
● Kishore, Ravi. M,(2021), Cost & Management Accounting,
Taxmann Publications
● Arora, M.N(2021), Textbook of Cost & Management Accounting, S
Chand And Company Ltd
● Davis, Charles E. & Davis, Elizabeth. (2013).Managerial

20
 Accounting. John Wiley and Sons.
● Hilton, Ronald W. (2011).Managerial Accounting. McGraw Hill
Education.

Course Name Business Statistics

Course Code

Course Credit 4

Semester II

Aims & To equip students with some of the important statistical techniques for
Objectives managerial decision making and to provide ground for learning advanced
analytical tools used in research.

Course At the end of this course the learner will be able to:
Outcomes
CO1: Describe data with tabular, and quantitative summaries.
CO2: Use probability models for business applications and analyze
environments with uncertainty.
CO3: Use of statistical techniques in accordance with the data type
CO4: Application of the Index Numbers in Real-life scenarios
CO5: Think critically about quantitative information.

Course Unit 1: Probability: Theory and Approaches of probability. Probability

Outline Theorems: Addition and Multiplication. Bayes’ Theorem, Business
Applications.

Unit 2: Statistical Data and Descriptive Statistics: Nature and classification

of data, Statistical Analysis, Descriptive Statistics.

Unit 3: Probability distributions. Parametric Statistic Test (Univariate &

Bivariate)

Unit 4: Non-Parametric Statistic Test (Univariate & Bivariate)

Unit-5: Index numbers Construction of Index numbers, Tests of adequacy of

index numbers; Base shifting, splicing and deflating; Problems in the
construction of index numbers.

21
Evaluation Internal Assessment : 40 marks
End Term Assessment : 60 marks

References ● Black, K., Applied Business Statistics, Latest Edition. Wiley

● Anderson, D. R., Statistics for learners of Economics and Business.
Boston: Cengage Learning.
● Gupta, S. P., & Gupta, A., Business Statistics: Statistical Methods.
New Delhi: S. Chand Publishing.
● Hazarika, P., A Textbook of Business Statistics. New Delhi: S.
Chand Publishing.
● Levin, R., Rubin, D. S., Rastogi, S., & Siddqui, M. H., Statistics for
Management. London: Pearson Education.

Course Name Cyber Law & Security

Course Code

Course Credit 3

Semester II

Aims & Birla School of Law

Objectives

Course
Outcomes

Course
Outline

Evaluation

References

Course Name Language- 2

Course Code

Course Credit 3

Semester II

Aims &

22
Objectives

Course University Level

Outcomes

Course
Outline

Evaluation

References

Course Name Quantitative & Logical Thinking

Course Code

Course Credit 3

Semester II

Aims & To make sound arguments based on mathematical reasoning and/or careful
Objectives analysis of data and to exhibit critical thinking by developing a sound sense
of inquiry.

Course
Outcomes At the end of the course students are able to:
CO 1: Create, solve and interpret basic mathematical models.
CO 2: Make sound arguments based on mathematical reasoning
and/or careful analysis of data.
CO 3: Effectively communicate the substance and meaning of
mathematical problems and solutions.

Course Unit – 1: Whole numbers, Integers, Rational and irrational numbers,

Outline Fractions, Square roots and Cube roots, Surds and Indices, Problems on
Numbers, Divisibility Steps of Long Division Method for Finding Square
Roots, Different formulae of Percentage, Profit and Loss, Discount, Simple
interest, Ratio and Proportion, Mixture

Unit- 2: Time and Work, Pipes and Cisterns, Basic concepts of Time,
Distance and Speed ; relationship among them ,Concept of Angles, Different
Polygons like triangles, rectangle, square, right angled triangle, Pythagorean
Theorem, Perimeter and Area of Triangles, Rectangles, Circles, Raw and
Grouped Data, Bar Graphs, Pie charts, Mean, Median and Mode, Events and

23
 Sample Space, Probability

Unit-3: Analogy based on kinds of relationships, Simple Analogy; Pattern

and Series of Numbers, Letters, Figures. Coding-Decoding of Numbers,
Letters, Symbols (Figures), Blood relations, Logical Statements – Two
premise argument, More than two premise argument using connectives,
Venn Diagrams, Mirror Images, Problems on Cubes & Dices

Evaluation Internal Assessment : 40 marks

End Term Assessment : 60 marks

References
● Agarwal, R S(2022) A Modern Approach To Verbal & Non Verbal
Reasoning
● Sijwali, B S,(2021)Analytical and Logical reasoning
● Agarwal, R S.(2017) Quantitative aptitude for Competitive
examination, S.Chand Publications
● Practice sets of past year competitive exam questions
● Competitive exam scanners

Course Name Indian Knowledge System

Course Code

Course Credit 3

Semester II

Aims &
Objectives

Course University Level

Outcomes

Course
Outline

Evaluation

References

24
25
 SEMESTER III

COURSE COURSE
SEMESTER CODE TITLE TYPE MARKS CREDIT

Financial Disciplinary 100 4

Management Major

Financial Markets Disciplinary 100 4

& Institutions Major

Marketing & Mgt Interdisciplinary 100 4

Business Minor
SEMESTER-III Economics
OR
Statistics &
Analytics
Business
Economics

Introduction to MDC 100 3

Artificial
Intelligence

Buss comm & AEC 50 2

Soft Skill

Spreadsheet for SEC 100 3

Business

TOTAL 550 20

26
Course Name Financial Management

Course Code

Course Credit 4

Semester III

Aims & The course aims to familiarize the learners with the principles and practices
Objectives of financial management.

Course
Outcomes At the end of the course, the learner will be able to;
CO1. Explain the nature and scope of financial management and assess the
impact of time value of money in different business decisions;
CO2. Analyze capital budgeting process and apply capital budgeting
techniques for business decisions;
CO3. Discuss the various sources of finance in today’s competitive industry
and explain various theories and factors affecting capital structure decisions;
CO4. Critically examine various theories of dividend, identify and analyze
factors affecting dividend policy;
CO5. Design working capital policy based on the assessment of financial
requirements.

Course
Outline Unit 1: Introduction

Nature, scope, and objectives of financial management- profit maximization

Vs wealth maximization; Value maximization- concept and implications,
Economic Value Added (EVA), Market Value Added (MVA). Functions and
Responsibilities of a Finance Manager. Responsible Investment – concept
and significance; Triple Bottom Line Concept-People, Planet and Profit.
Time value of money, Risk and Return Analysis; Emerging dimensions in
finance area- Crypto currencies, block chain.

Unit 2: Capital Budgeting

Capital Budgeting Process, Cash Flow Estimation, Payback Period Method,

Discounted Payback Period Method, Accounting Rate of Return, Net Present
Value (NPV), Net Terminal Value, Internal Rate of Return (IRR),
Profitability Index, Capital budgeting under Risk & Uncertainty-Certainty
Equivalent Approach and Risk-Adjusted Discount Rate Method. Responsible
Investment-Environmental, Social and governance (ESG) factors into
investment decisions, to better manage risk and generate sustainable long-
term returns. Use of expert system in Capital Budgeting Decisions.

27
 Unit 3: Cost of Capital and Financing Decision

Sources of long-term financing, Components of cost of capital, Method for

calculating Cost of Equity, Cost of Retained Earnings, Cost of Debt and Cost
of Preference Capital, Weighted Average Cost of Capital (WACC) and
Marginal Cost of Capital. Capital Structure- Theories of Capital Structure
(Net Income, Net Operating Income, MM Hypothesis, Traditional
Approach). Operating Leverage, Financial Leverage and Combined
Leverage. EBIT-EPS Analysis. Cost-Benefits Analysis including social cost.
Determinants of Optimum Capital Structure. Use of an expert system in
financing decisions.

Unit 4: Managing Profit

Theories for relevance and irrelevance of dividend decision for corporate

valuation- Walter’s Model, Gordon’s Model, MM Approach, Forms of
dividend payment, types of dividend policies and Determinants of Dividend
policy. Corporate Social Responsibility (CSR) –Policy, Strategy,
Implications and Governance.

Unit 5: Working Capital Decisions

Concept of Working Capital, Operating & Cash Cycles, Risk-return Trade
off, working capital estimation, cash management, an overview of
receivables management, factoring and inventory management. Use of an
expert system in working capital decisions.

Evaluation Internal Assessment : 40 marks

End Term Assessment : 60 marks

References
Suggested Readings:

● Khan, M. Y., & Jain, P. K. Financial Management: Text and

Problem. New Delhi: Tata McGraw Hill Education India.
● Kothari, R. Financial Management: A Contemporary Approach. New
Delhi: Sage Publications India Pvt. Ltd.
● Pandey, I. M. Financial Management. New Delhi: Vikas
Publications.
● Rustagi, R. P. Fundamentals of Financial Management. New Delhi:
Taxmann Publication.
● Ross, S. A., Westerfield, R. W., Jaffe, J., & Kakani, R. K. Corporate
Finance. New York: McGraw Hill Education.

28
Course Name Financial Markets & Institutions

Course Code

Course Credit 4

Semester III

Aims & To provide the student a basic knowledge of financial markets and
Objectives institutions and to familiarize them with Major financial services in India.

Course
Outcomes At the end of the course;
CO1. Students are able to know the features of different financial
markets and their role in economic development.
CO2. Students are able to know the functions of financial markets
and capital markets.
CO3. Students are able to know about the commercial Banks and
their role in project financing and working capital finance and also
about the massive growth of NPAs.
CO4. Students are able to know about the role of insurance
companies, NBFCs and Mutual Funds.
CO5. Understand the basics of financial services and its various
dimensions.

Course UNIT-I: An Introduction to Financial System and its Components

Outline
Financial markets and institutions. Financial intermediation, Functions and
components of Financial System Financial system and economic
development. An overview of the Indian financial system.

UNIT-II:Financial Markets & Capital Markets:

Money market-functions, organization and instruments. Role of Central

Bank in money market; Indian money market-An overview.Capital Markets-
functions, organization and instruments. Indian debt market; Indian equity
market-primary and secondary markets; Role of stock exchanges in India.

UNIT-III: Financial Institutions-I

Commercial banking-introduction, its role in project finance and working

29
 capital finance. Development Financial Institutions (DFIs).problems of NPA,
Financial Inclusion.

UNIT-IV: Financial Institutions-II

Life and non-life insurance companies in India; Non-banking financial

companies (NBFCs); Mutual Funds; Types and role in Capital Market,
Regulation of Mutual Funds.

UNIT-V: Financial Services:

Leasing and hire-purchase, Consumer and housing finance; Venture capital

finance; Factoring services, Bank Guarantees and Bank Undertakings, Letter
of Credit; Credit Rating Agencies.

Evaluation ● Internal Assessment : 40 Marks

● End Semester Assessment : 60 Marks

References ● Bhole, L.M., Financial Markets and Institutions. Tata

McGraw Hill Publishing Company
● Khan, M.Y., Indian Financial System-Theory and Practice.
New Delhi: Vikas Publishing House
● Sharma, G.L., and Y.P. Singh. Contemporary Issues in
Finance and Taxation. Academic Foundation, Delhi
● Khan and Jain, Financial Services, Tata McGraw Hill
● Singh, J.K., Venture Capital Financing in India. DhanpatRai
and Company, New Delhi.
● Annual Reports of Major Financial Institutions in India.

Course Name Business Economics

Course Code

Course Credit 4

Semester III

Aims & The course aims to acquaint the learners with fundamental economic theories and
Objectives their impact on pricing, demand, supply, production, and cost concepts.

30
Course
Outcomes At the end of this course the learner is expected:
CO1: Examine how different economic systems function and evaluate
implications of various economic decisions;

CO2: Examine how consumers try to maximize their satisfaction by

spending on different goods;

CO3: Analyze the relationship between inputs used in production and the
resulting outputs and costs;

CO4: Analyze and interpret market mechanism and behaviour of firms and
response of firms to different market situations;

CO5: Examine various facets of pricing under different market situations.

Course
Outline Unit 1: Basic Concepts

Meaning, Nature and Scope of Business Economics, Basic Problems of an

Economy and Application of Economic Theories in Decision Making, Steps
in Decision Making

Unit 2: Consumer Behaviour and Elasticity of Demand

Theory of Demand and supply The elasticity of demand – Concept, kinds-

price, cross, income and advertising elasticity of demand, Measurement of
elasticity of demand, factors influencing the elasticity of demand,
Importance of elasticity of demand.

Demand forecasting: Meaning, Need, Importance, Methods of demand

forecasting

Cardinal Utility Analysis: Diminishing Marginal utility and Equi marginal

Utility Ordinal utility analysis of consumer Behaviour: budget line and
indifference curve, consumer equilibrium. Income consumption curve and
Engle curve, Price Consumption curve and derivation of demand curve,
Income and Substitution; Effect of a price change; Consumer Surplus;
Revealed Preference theory.

Unit 3: Production and cost

Production Function – Concept Definition, Types of products, Law of

variable proportions, Assumptions, Limitations and Significance. Isoquant
curves, Definition, General properties of isoquant curves, marginal rate of
technical substitution, economic region of production, Isocost lines, optimal
combination of resources, the expansion path, returns to scale.

31
 Cost of production: Concept of explicit costs, implicit costs and opportunity
costs of production, derivation of short run and long run cost curves.
Economies and Diseconomies of scale and the shape to the long run average
cost.

Unit 4: Pricing & Market

Theory of pricing- cost plus pricing, target pricing, marginal cost pricing,
going rate pricing; Objective of business firm, Concept of Market,
classification of market-perfect competition, monopoly, monopolistic
competition and oligopoly. price determination and equilibrium of firm in
different market situations; Factor pricing.

Unit 5: Macro Aspect of Business Economics

National Income and it’s measurement, Gross National Product, Net

National Product, Net National Income.

Business Cycle phases and causes; Inflation and Deflation causes and
remedial action; Consumption, Income, Savings and investment.

Evaluation ● Internal Assessment : 40 Marks

● End Semester Assessment : 60 Marks

References
Suggested Readings
● Ahuja, H. L. (2019). Theory of Micro Economics. New Delhi: Sultan
Chand Publishing House.
● Koutsoyannis, A. (1975). Modern Microeconomics. London:
Palgrave Macmillan.
● Chaturvedi, D. D., & Gupta, S. L. (2010). Business Economics
Theory & Applications. New Delhi: International Book House Pvt.
Ltd.
● Adhikari, M. (2000). Business Economics. New Delhi: Excel Books.
● Kennedy, M. J. (2010). Micro Economics. Mumbai: Himalaya
Publishing House.
● Seth, M. L. (2017). Micro Economics. Agra: Lakshmi Narain
Agarwal Educational Publishers.
● Relevant study material of ICAI: www.icai.org.

32
Course Name Introduction to Artificial Intelligence

Course Code

Course Credit 3

Semester III

Aims & Birla School of Applied Science

Objectives

Course
Outcomes

Course
Outline

Evaluation

References

Course Name Business Communication & Soft Skill

Course Code

Course Credit 2

Semester III

Aims & University level

Objectives

Course
Outcomes

Course
Outline

Evaluation

References

33
Course Name Spreadsheet for Business

Course Code

Course Credit 3

Semester III

Aims & This course is designed to enable students to develop IT skills that are a
Objectives prerequisite in today's work environment. With greater human-computer
interaction in each sphere of work, this course will equip them with basic
computing skills that will enhance their employability in general

Course At the end of this course the learner will be able to:
Outcomes
CO1: Make meaningful representations of data in the form of charts
and pivot tables.
CO2: Draw analysis on data using spreadsheets and use interpretation
to make decisions.
CO3: Generate data visualization reports for effective decision making
CO4: Prepare a business presentation and perform various
mathematical, logical, and other functions on a large set of data using
spreadsheets.
CO5: Making different business decisions using various types of
databases.

Course Unit I: Spreadsheets

Outline Concept of worksheets and workbooks, Editing, working with multiple
worksheets and multiple workbooks; Printing and Protecting worksheets;
Implementing file level security and protecting data within the worksheet;
Understanding absolute, relative and mixed referencing in formulas,
referencing cells in other worksheets and workbooks

Unit II: Data Analysis in Spreadsheets:

Working with inbuilt function categories like mathematical, statistical, text,
lookup, information, logical database, data and time and basic financial
functions. Conditional formatting, recording and execution of macros.
Consolidating worksheets and workbooks using formulae and data consolidate
command; Performing what-if analysis: Types of what-if analysis.

Unit III: Data Visualisation using Spreadsheets

Choosing a chart type, understanding data points and data series, editing and
formatting chart elements, and creating sparkline graphics, Analysing data

34
 using pivot tables: Creating, formatting and modifying a Pivot table, sorting,
filtering and grouping items, creating calculated field and calculated item,
creating pivot table charts, producing a report with pivot tables. Use of solver
to solve different business problems.

Unit IV: Financial analysis using spreadsheets

Extracting Accounting information from various sources, financial statement
analysis using spreadsheets, Time value of money calculation and Capital
Budgeting. Case studies in TVM and Capital budgeting. Preparation of
financial analysis report using spreadsheets.

Unit V: Databases:
Introduction to Database Development: Database Terminology, Objects,
Creating Tables, working with fields, understanding Data types, Changing
table design, Assigning Field Properties, Setting Primary Keys, using field
validation and record validation rules, Indexing, working with multiple tables,
Relationships & Integrity Rules, Join Properties, Record manipulation, Sorting
& Filtering; Select data with queries: Creating Query by design & by wizard
(Select, Make Table, Append, Delete, Cross Tab, Update, Parameterized
Query, Find Duplicate and Find Unmatched), Creating multi table queries,
creating & working with table joins. Using operators & expressions: Creating
simple & advance criteria; Working with forms: Creating Basic forms,
working with bound, unbound and calculated controls, understanding property
sheet, Working with Data on Forms: Changing Layout, creating Sub Forms,
creating list box, combo box and option groups; Working with Reports:
Creating Basic Reports, Creating Header & Footer, Placing Controls on
reports, sorting & grouping, Creating Sub reports.

Evaluation Internal Assessment : 40 marks

End Term Assessment : 60 marks

References Suggested Readings:

● Learn Microsoft Office (2019), Linda-Foulkes, Packt Publishing
● Microsoft Excel (2016) Data Analysis and Business Modeling, Wayne L.
Winston, PHI
● Microsoft Excel (2016) Bible, John Walkenbach, Wiley
● Microsoft Office (2013) Digital Classroom by Walter Holland and the AGI
Creative Team, Wiley
● Excel (2013) Charts and Graphs, Jelen, Pearson
● Excel (2013) Pivot Table Data Crunching, Jelen, Pearson
● Microsoft Office (2016) Step by Step, by Joan Lambert, Curtis Frye

35
 SEMESTER IV

COURSE COURSE
SEMESTER CODE TITLE TYPE MARKS CREDIT

Corporate Disciplinary 100 4

Accounting Major

Securities Market Disciplinary 100 4

Operations Major

Auditing & Disciplinary 100 4

Corporate Major
SEMESTER-IV Governance

Corporate Law Disciplinary 100 4

Major

Marketing & Mgt Interdisciplinary 100 4

Marketing Minor
Management
OR
Statistics &
Analytics
Business
Mathematics

TOTAL 500 20

Additional 4 VOC 4
credit VOC (Tally
and New Venture
Planning &
Development)

TOTAL FOR EXIT OPTION AFTER YEAR-2 84

36
Course Name Corporate Accounting

Course Code

Course Credit 4

Semester IV

Aims & The course aims to help learners to acquire conceptual knowledge of the
Objectives corporate accounting system and to learn the techniques of preparing the
financial statements of companies.

Course
Outcomes At the end of the course students shall be able to:
CO1. Demonstrate the accounting for share capital;
CO2. Prepare financial statements of companies;
CO3. Elaborate the process of Internal Reconstruction of a company and
treatment of profit prior to incorporation;
CO4. Analyse the process of amalgamations of companies in India through
relevant cases;
CO5. Create the annual reports of the companies and illustrate the e-filing
process.

Course
Outline Unit 1: Accounting for Share Capital

Types of shares; Issue and Pro-rata allotment of shares; concept & process of
book building; forfeiture and reissue of forfeited shares; Issue of rights and
bonus shares; ESOPs and Buy Back of shares. Issue and redemption of
preference shares.

(In reference to Relevant Accounting Standards (AS and Ind AS) and
Guidance Notes as applicable.)

Unit 2: Accounting for Debentures and Preparation of Financial

Statements of Companies including one Person Company

Issue and redemption of debentures;

Preparation of financial statements of corporate entities including one Person

Company (excluding calculation of managerial remuneration) as per
Division I and II of Schedule III of the Companies Act 2013; Preparation of
Financial Statements.

(In reference to Relevant Accounting Standards, AS and Ind AS, as

applicable.)

37
 Unit 3: Internal Reconstruction and Profit or Loss Prior to
Incorporation

(a) Internal Reconstruction: Different forms of Internal Reconstruction;

Accounting treatment for alteration of share capital and reduction of the
share capital; Preparation of balance sheet after Internal Reconstruction.

(b) Profit or loss Prior to Incorporation: Meaning of profit or loss prior to

incorporation; accounting `treatment of profit or loss prior to incorporation.

Unit 4: Amalgamation of Companies

Concepts Amalgamation and Business Combination of companies;

Consideration/purchase price for amalgamation/business combination;
accounting entries for amalgamation/business combination; preparation of
amalgamated balance sheet (excluding inter-company holdings) applying AS
14/Ind AS 103.

Unit 5: Corporate Financial Reporting

Meaning, need and objectives; Constituents of Annual Report and how it is

different from financial statements; Contents of annual report; mandatory
and voluntary disclosures through annual report. Contents of the Report of
the Board of Directors; E-filing of annual reports of companies and XBRL
Filing.

Evaluation Internal Assessment : 40 marks

End Term Assessment : 60 marks

References
Suggested Reading:
● Dam, B. B. & Gautam, H. C. Corporate Accounting. Guwahati:
Gayatri Publications.
● Goyal, B. K., Corporate Accounting. New Delhi: Taxmann
Publication.
● Goyal, V. K., & Goyal, R. Corporate Accounting. New Delhi: PHI
Learning.
● Jain, S. P., & Narang, K. L. Corporate Accounting. New Delhi:
Kalyani Publishers.
● Monga, J. R. Fundamentals of Corporate Accounting. New Delhi:
Mayur Paperbacks.
● Maheshwari, S. N., Maheshwari, S. K., & Maheshwari, S. K.
Corporate Accounting. New Delhi: Vikas Publishing House.

38
 ● Mukherjee, A., & Hanif, M. Corporate Accounting. New Delhi: Tata
McGraw Hill Education.
● Shukla, M. C., Grewal, T. S., & Gupta, S. C. Advanced Accounts.
Vol.-II. New Delhi: S. Chand Publishing.
● Sehgal, A. Fundamentals of Corporate Accounting. New Delhi:
Taxmann Publication.

Course Name Securities Market Operations

Course Code

Course Credit 4

Semester IV

Aims & The course aims to equip learners with the basic skills required to operate in
Objectives the stock market. They can learn the trading mechanism of the stock
exchanges.

Course
Outcomes At the end of the course students shall be able to:
CO1. Explain the basics of investing in the stock market, the investment
environment as well as risk & return
CO2. Analyze Indian securities market including the derivatives market;
CO3. Examine EIC framework and conduct fundamental analysis;
CO4. Perform technical analysis;
CO5. Invest in the mutual funds market.

Course
Outline Unit 1: Basics of Investing

Basics of Investment & Investment Environment. Risk and Return, Avenues

of Investment - Equity shares, Preference shares, Bonds & Debentures,
Insurance Schemes, Mutual Funds, Index Funds. Indian Security Markets -
Primary Market, Secondary Market and Derivative Market. Responsible
Investment.

Unit 2: Fundamental Analysis

Top down and bottom up approaches, Analysis of international & domestic

economic scenario, Industry analysis, Company analysis (Quality of
management, financial analysis: Both Annual and Quarterly, Income
statement analysis, position statement analysis including key financial ratios,
Cash flow statement analysis, Industry market ratios: PE, PEG, Price over

39
 sales, Price over book value, EVA), Understanding Shareholding pattern of
the company.

Unit 3: Technical Analysis

Trading rules (credit balance theory, confidence index, filter rules, market
breadth, advances vs declines and charting (use of historic prices, simple
moving average and MACD) basic and advanced interactive charts. Do’s &
Don’ts of investing in markets.

Unit 4: Indian Stock Market

Market Participants: Stock Broker, Investor, Depositories, Clearing House,

Stock Exchanges. Role of stock exchange, Stock exchanges in India- BSE,
NSE and MCX. Security Market Indices: Nifty, Sensex and Sectoral indices,
Sources of financial information. Trading in securities: Demat trading, types
of orders, using brokerage and analyst recommendations.

Unit 5: Mutual Funds

Concept and background on Mutual Funds: Advantages, Disadvantages of

investing in Mutual Funds, Types of Mutual funds- Open ended, close
ended, equity, debt, hybrid, index funds and money market funds. Factors
affecting choice of mutual funds. CRISIL mutual fund ranking and its usage,
calculation and use of Net Asset Value.

Evaluation Internal Assessment : 40 marks

End Term Assessment : 60 marks

References
Suggested Reading:
● Chandra, P. Investment Analysis and Portfolio Management. New
Delhi: Tata McGraw Hill Education.
● Kevin, S. Security Analysis and Portfolio Management. Delhi: PHI
Learning.
● Ranganatham, M., &Madhumathi, R. Security Analysis and Portfolio
Management. Pearson (India) Education.
● Pandian, P. Security Analysis and Portfolio Management. New Delhi:
Vikas Publishing House.

40
Course Name Auditing & Corporate Governance

Course Code

Course Credit 4

Semester II

Aims &
Objectives The course aims to provide knowledge of auditing principles and techniques
and to familiarize the Students with the understanding of issues and practices
of corporate governance in the global and Indian context.

Course At the end of this course the learner will be able to;
Outcomes CO1. Understand the basics of auditing and its types.
CO2. Implement audit procedures like Vouching and verification in real life
scenario
CO3.
of auditDevelop understanding of internal control and focus on special areas
CO4. Discuss the importance of corporate governance
CO5. them
avoid Analyze the reasons for corporate governance failures and how to

Course UNIT I: Introduction

Outline Auditing
and – Meaning
investigation – Objects - Basic
- Classification Principles
of Audit - Auditand Techniques
Planning – Auditing
– Qualities of an
auditor – Advantages and limitations of audit

UNIT II: Audit procedures

Audit Procedures: Vouching - Definition - Features - Examining vouchers -
Vouching of cash Book - Vouching of trading transactions - Verification and
valuation of assets and liabilities: Meaning - Definition and objects -
Vouching v/s verification - Verification and Valuation of Different assets
and liabilities
UNIT III: Internal Control & special areas of audit
Internal Control - Internal Check - Internal Audit --Definitions - Necessity -
Difference between Internal check and internal control - Fundamental
Principles of internal check - Difference between Internal check and internal
audit - Special Areas of Audit: Tax audit and Management Audit - Recent
trends in auditing - Relevant Auditing and Assurance Standards (AASs) -
Rights duties and Liabilities of auditor - Audit committee - Auditor's Report
- Contents and types - Auditors Certificate

UNIT IV: Corporate Governance

Conceptual Framework of Corporate Governance: Meaning, Theories,
Models and Benefits of Corporate Governance; Board Committees and their
Functions; Insider Trading; Rating Agencies; Green Governance/E-
governance; Clause 49 of Listing Agreement; Class Action; Whistle
Blowing; Shareholders Activism,
Discussion on real life cases.

41
 UNIT V: Corporate governance failures
Disciplinary
CommunicationMajor Corporate
(UK) - Enrongovernance failuresComputer
(USA – Satyam - BCCI (UK) - Maxwell
Services Ltd -
TATA Finance - Kingfisher Airlines - ILFS, Common Governance Problems
Noticed in various Corporate Failures - Codes and Standards on Corporate
Governance

Evaluation Internal Assessment : 40 marks

End Term Assessment : 60 marks

References Suggested Readings:

● Kumar Anil & Gupta Lovleen (2022), Auditing & Corporate

Governance, Taxmann Publications
● Jha, Aruna (2021), Auditing & Corporate Governance, Taxmann
Publications
● Gupta C.B & Singhal Neha, (2020), Auditing & Corporate
Governance, Scholar Tech Press
● Basu. S. K., Audit and Assurance: Pearson Education
● Corporate audit, governance and failure case studies

Course Name Corporate Law

Course Code

Course Credit 4

Semester IV

Aims & The course aims to impart the learners working knowledge of the provisions
Objectives of the Companies Act, 2013.

42
Course
Outcomes On completion of this course, students will be able to:
CO1: Explain relevant definitions and provisions relating to issue of
prospectus and allotment of shares;
CO2: Synthesize company processes, meetings, and decisions;
CO3: Describe the framework of dividend distribution, Accounts of the
company and Audit and Auditors of company;
CO4: Determine the role of Board of directors and their legal position;
CO5: State regulatory aspects involved in Oppression, Mismanagement,
corporate restructuring and Winding Up and to study the composition of
Adjudicating Authority i.e. NCLT and NCLAT and its powers.

Course Unit 1: Preliminary to Companies Act, 2013

Outline Important definitions: Prospectus and Share Capital, Allotment of securities,
Private Placement, share capital, basic requirements, alteration of share
capital, Sweat Equity, Bonus issue, issue of shares at premium and discount,
Further issue of shares, buy-back of shares.

Unit 2: Management and Administration

Board Meetings, Annual General Meeting, Extraordinary General Meeting,
Requisites of a valid meeting, Convening of Meetings, Minutes and
Resolutions; Postal ballot; voting through electronic matters.

Unit 3: Dividends, Accounts, and Audit

Declaration and Payment of Dividend, Accounts of Companies, Maintenance
and authentication of Financial Statement, Corporate social Responsibility,
Appointment of Auditor, qualification, disqualifications, rotation, removal,
duties and responsibilities, Auditors report, Constitution and functions of
Audit committee. Classification of directors, women directors,
independent director,

Unit 4: Directors and their Powers

Board of directors, appointment and qualifications of directors; Director
Identification Number (DIN); Disqualifications, Removal of directors; Legal
positions, Powers, Duties and responsibilities; Additional Director, Alternate
Director, Nominee Director, Director appointed by casual Vacancy, Key
Managerial Personnel, Managing Director, Manager and Whole Time
Director.

Unit 5 (a): Oppression, Mismanagement, Corporate Restructuring, and

Winding Up
Oppression, Mismanagement, Rights to apply, Powers of Tribunal,
Provisions related to Compromises, Arrangement and Amalgamations,
Concept and Modes of Winding Up; Provisions of winding up under

43
 Insolvency and Bankruptcy Code, 2016.

(b): National Company Law Tribunal and Appellate Tribunal

Definitions; Constitution of National Company Law Tribunal; Constitution
of Appellate Tribunal; Appeal from orders of Tribunal; Power to punish for
contempt.

Evaluation Internal Assessment : 40 marks

End Term Assessment : 60 marks

References

Suggested Readings:
● Chadha R., & Chadha, S. Company Laws. Delhi: Scholar Tech
Press.
● Hicks, A., & Goo, S. H. Cases and Material on Company Law.
Oxford: Oxford University Press. Kuchhal
● M. C., & Kuchhal, A. Corporate Laws. New Delhi: Shree
Mahavir Book Depot.
● Kumar, A. Corporate Laws. New Delhi: Taxmann Publication.
● Sharma, J. P. An Easy Approach to Corporate Laws. New Delhi:
Ane Books Pvt. Ltd.

Course Name Marketing Management

Course Code

Course Credit 4

Semester IV

Aims & The course aims to equip the learners with the basic knowledge of concepts,
Objectives principles, tools, and techniques of marketing and to provide knowledge
about various developments in marketing.

Course
Outcomes At the end of this course the learner will be able to:
CO1.Understand the basic concepts of marketing, marketing philosophies
and environmental conditions affecting marketing decisions of a firm;
CO2.Explain the dynamics of consumer behaviour and process of market
selection through STP stages;
CO3.Analyze the process of value creation through marketing decisions
involving product development;

44
 CO4.Elaborate the process of marketing decision making involving product
pricing and its distribution;
CO5.Develop product promotion process in marketing decisions of a firm
and understand latest developments in marketing.

Course
Outline Unit 1: Introduction

Marketing - Meaning, Nature, Scope and Importance; Core concepts of

marketing; Service marketing; Marketing Philosophies; Marketing
Environment; Marketing Mix. Micro environmental and Macro
environmental factors.

Unit 2: Understanding Consumer Behaviour and Market Selection

Consumer Behaviour: Types; Stages in Consumer buying decision process;

Factors influencing consumer buying decisions; STP. Market Segmentation-
Levels and bases of segmenting consumer markets. Market Targeting-
concept and criteria. Product Positioning – concept and bases; Product
differentiation- concept and bases.

Unit 3: Marketing Mix Decision -Product

Product Decisions: Concept and classification; Levels of Product. Product-

mix dimensions, strategies and types; Branding; Packaging and Labelling;
New Product Development: Product life cycle – concept and marketing
strategies.

Unit 4: Marketing Mix Decisions -Pricing and Distribution

Pricing Decisions: Objectives; Factors affecting the price of a product;

Pricing methods; Pricing strategies; Ethical issues in pricing decisions.
Distribution Decisions: Channels of distribution; Distribution strategies;
Wholesaling and retailing;Emerging distribution trends.

Unit 5: Promotion Decisions and Developments in Marketing

Promotion Decisions: Communication process; Developments in Marketing:
Relationship Marketing, Sustainable Marketing, Rural marketing,Social
marketing,Digital marketing.

Evaluation Internal Assessment : 40 marks

End Term Assessment : 60 marks

References •Suggested Readings:

● Armstrong, G., & Kotler, P. (2021). Marketing: An Introduction.

Pearson Education Limited.
● Kotler, P., Kartajaya, H., & Setiawan, I. (2021). Marketing 5.0:

45
 Technology for Humanity. John Wiley & Sons.
● Peter, J. P., & Donnelly, J. H. Jr. (2021). Marketing Management:
Knowledge and Skills. McGraw-Hill Education.
● Schmitt, B. H. (2021). The Changing Face of Marketing: From
Pandemic to Possibility. Routledge.
● Vargo, S. L., & Lusch, R. F. (2017). Service-Dominant Logic:
Premises, Perspectives, Possibilities. Cambridge University Press.

Course Name Business Mathematics

Course Code

Course Credit 4

Semester IV

Aims & The course aims to familiarize the learners with the basic mathematical tools
Objectives with special emphasis on applications to business and economic situations.

Course At the end of this course the learner will be able to;
Outcomes
CO1: Explain how matrices are used as mathematical tools in representing a
system of equations
CO2: Apply differential calculus to solve simple business problems
CO3: Solve business problems involving complex linear and non-linear
relationships between decision variables and their determining factors;
CO4: Use mathematical formulation and solution of problems related to
finance;
CO5: Make use of programming techniques for solving business problems
involving constrained optimization.

Course Unit 1: Matrices and Determinants

Outline Definition and types of matrix, Algebra of matrices, Inverse of a matrix-
Business Applications. Solution of system of linear equations (having unique
solution and involving not more than three variables) using Matrix Inversion
Method, Cramer’s Rule, Gaussian Approach.

Application of Matrix & Determinants in Business Decision making.

Unit 2: Basic Calculus

46
 Mathematical functions and their types (linear, quadratic, polynomial,
exponential, logarithmic and logistic function). Concepts of limit and
continuity of a function related to business.
Differentiation. Various Differentiation Rules. Maxima Minima, Application
in Business.

Unit 3: Advanced Calculus

Partial Differentiation: Partial derivatives up to second order. Homogeneity
of functions and Euler’s theorem. Application of .Partial Differentiation

Integration: Standard forms & Methods of integration- by substitution,

Application of Integration to marginal analysis

Unit 4: Mathematics of Finance

Rates of interest: nominal, effective and their inter-relationships in different
compounding situations. Compounding and discounting of a sum using
different types of rates. Types of annuities: ordinary, due deferred,
continuous, perpetual.
Applications of various concepts in Business decision making.

Unit 5: Linear Programming

Formulation of Linear programming problems (LPPs), Graphical solutions of
LPPs. Cases of unique solutions, multiple optional solutions, unbounded
solutions, infeasibility, and redundant constraints. Solution of LPPs by
simplex method - maximization and minimization cases.

Evaluation Internal Assessment : 40 marks

End Term Assessment : 60 marks

References • Anthony, M., & Biggs, N., Mathematics for Economics and Finance.
Cambridge: Cambridge University Press.

• Arora S.R., Gupta K., Business Mathematics, Taxman’s

• Budnick, P., Applied Mathematics for Business, Economics, & Social

Sciences. New York: McGraw Hill Publishing.

• Dowling, E., Introduction to Mathematical Economics. New York:

McGraw Hill Publishing

• Kapoor, V. K., & Sancheti, D. C., Business Mathematics, Theory &

Applications. Delhi: S. Chand Publishing.

• Sharma, S. K., & Kaur, G.,. Business Mathematics. Delhi: S. Chand

Publishing.

47
• Thukral, J. K., Business Mathematics. New Delhi: Maximax Publishing
House

• Wikes, F.M., Mathematics for Business, Finance and Economics. Thomson

Learning

48
 SEMESTER V

COURSE
SEMESTER CODE TITLE COURSE TYPE MARKS CREDIT

Income Tax Law Disciplinary Major 100 4

& Practice

Corporate Disciplinary Major 100 4

Reporting

Financial Disciplinary Major 100 4

SEMESTER-V Statement
Analytics

Marketing & Mgt Interdisciplinary 100 4

Human Resource Minor
Management
OR
Statistics &
Analytics
Data Analytics in
Business Decision

Project 100 4

TOTAL 500 20

49
Course Name Income Tax Law & Practice

Course Code

Course Credit 4

Semester V

Aims & The course aims to provide knowledge of the various provisions of income-
Objectives tax law in India and enable the learners to apply such provisions to compute
total income and tax liability of individuals. It also aims to enable learners to
understand the provisions relating to filing of return of income.

Course
Outcomes At the end of this course;
CO1: Comprehend the concepts of taxation, including assessment year,
previous year, assesses, person, income, total income, agricultural income
and determine the residential status of persons;

CO2: Compute income under different heads, applying the charging

provisions, deeming provisions, exemptions and deductions;

CO3: Apply the clubbing provisions and provisions relating to set-off and
carry forward of losses to determine the gross total income;

CO4: Calculate the tax liability of an individual as well as deductions from

gross total income and determine the total income of an individual.

CO5: Comprehend the provisions relating to filing of return of income.

Course
Outline UNIT I: Introduction

(a) Basic concepts: Income, agricultural income, person, assesse, assessment

year, previous year, gross total income, total income, maximum marginal
rate of tax; Permanent Account Number (PAN)

(b) Residential status – Meaning, Determination of Residential Status,

Scope of total income on the basis of residential status, Exempted income.

UNIT II: Computation of Income under different Heads-I

(a) Income from Salaries

(b) Income from house property

50
 UNIT III: Computation of Income under different Heads-II

(a) Profits and gains of business or profession

(b) Capital gains & Income from other sources

UNIT IV: Computation of Total Income and Tax Liability

Aggregation of income and set-off and carry forward of losses, Deductions

from Gross Total Income, Exemptions, Rebates and reliefs, Computation of
total income of individuals; Tax liability of an individual.

UNIT V: Preparation of Return of Income

Filing of returns: Manually, Assessment Procedures, Filing of Returns,
Return Forms, Provision & Procedures of Compulsory On-Line filing of
returns for specified assesses.

Evaluation Internal Assessment : 40 marks

End Term Assessment : 60 marks

References
Suggested Readings:

● Ahuja, G., & Gupta, R. Simplified Approach to Income Tax. New

Delhi: Flair Publications Pvt. Ltd.
● Singhania, V. K., & Singhania, M. Student’s Guide to Income Tax
including GST-Problems & Solutions. New Delhi: Taxmann
Publications Pvt. Ltd.
● Study material of ICAI Intermediate Paper 4A: Income-tax Law.
Note: Learners are advised to use the latest edition of textbooks.

Course Name Corporate Reporting

Course Code

51
Course Credit 4

Semester V

Aims & The course aims to develop the understanding of the recent trends in
Objectives reporting by the corporate, both financial and non-financial, the generally
accepted accounting standards applicable in the preparation of financial
statements and the emerging trends in corporate reporting.

Course At the end of this course the learner will be able to;
Outcomes CO1: Know the developments in accounting theory, financial reporting and
disclosure practices at the national and international level.
CO2: Learn accounting standards and their construction, the state of the art
developments in accounting standards worldwide and in India.
CO3: Analyze the valuation of assets and liabilities and depreciation
accounting according to different methods.
CO4: Analyze the international and Indian standards of Non-financial
reporting
CO5: Understand the emerging trends in corporate reporting

Course
Outline Unit I-Financial Reporting – Objectives, users in financial reporting,
qualitative characteristics of accounting information; Factors influencing
financial reporting in India, Factors influencing accounting environment.
Accounting Principles- Generally Accepted Accounting Principles;
Selection of accounting principle; AS-1 Disclosure of Accounting Policies;
Indian Accounting Standards

Unit II-Accounting Standard Setting: Benefits, Standard setting body,

Standard setting in India, USA, UK. IASB- Role, Achievements of IASB in
standard setting; Global convergence of accounting standards; IFRSs, ASs
vs. Ind. ASs

Unit-III- Valuation of Assets-Methods of Asset Valuation, Liabilities-

Classification, Measurement, Depreciation Accounting and
PolicyAccounting and Reporting of Intangibles: Fair value measurement -
rationale, accounting standards on fair value measurement.
Accounting for Changing Prices

Unit IV- Non-Financial Reporting

Standards followed at International level, Task Force on Climate Disclosure,

GRI, IFRS Sustainability Standard, SEBI mandated BRSR

52
 Unit V- Emerging Trends in reporting-ESG Reporting, Integrated
reporting; Corporate social responsibility reporting; Human resource
reporting and Value-added statements, Green Accounting

Evaluation Internal Assessment : 40 marks

End Term Assessment : 60 marks

References ● K. Bhattacharyya, Asish (2019) Corporate Financial Reporting and

Analysis, PHI LEARNING PVT. LTD.
● Rawat, D.S & Patel, Pooja (2022), Students’ Guide to IndAS(IFRS
Converged), Taxmann
● Miriyala, R.K & Miriyala S (2022), Financial Reporting made easy,
Taxmann
● GRI Standards for ESG reporting
● IndAS & IFRS

Course Name Financial Statement Analytics

Course Code

Course Credit 4

Semester V

Aims & The course provides a user perspective on the role of accounting and
Objectives financial reporting in capturing and conveying economic information about
an organization and aims at helping students acquire confidence in using the
concepts and vocabulary of accounting to analyze and communicate about
business performance and resource allocation.

Course At the end of the course students are able to

Outcomes CO1: Learn about the basics of analytics, the types and their application.
CO2: Learn the technique of projecting growth, income and cash from
accounting data for the future through time-series models.
CO3: Learn accounting ratios and forecasting through the SLR model.
CO4: Learn data visualization through graph, SLR & the method of Least
Squares for estimation of parameters.
CO5: Learn the use of R-Programming for analyzing accounting data.

53
Course
Outline UNIT-I: Introduction to Analytics

Introduction to Analytics, Analysis & Business Analytics; Overview of

Machine Learning and Artificial Intelligence; Types of Analytics
(Descriptive, Predictive & Prescriptive); Application of Analytics in
Business Functions.

UNIT-II: Financial Statements Analysis (Using Descriptive &

Predictive Models)

Financial statement analysis- Techniques of financial statement analysis-

Descriptive analysis of Comparative Statements, Common-size Statements,
Trend percentages, Cash Flow Statement (Overview only). Future Cash/Cash
Flow, Growth & Income projection of a business from accounting
dataavailable from financial statements through time series model.

UNIT-III: Accounting Ratios and Forecasting

Classification of ratios – Ratio formation (Overview only) – Ratio

interpretation (Practical Problem); Time Series (intra firm) Analysis, Cross
Sectional (inter firm) Analysis, Residual Analysis and Multivariate Analysis.

Projection of future ratios through Simple linear Regression model.

UNIT-IV: Data Visualization and Decision making

Histogram, Bar Chart, Pie Chart, Scatter Plot, Box Plot, Line Charts. Simple
Regression Analysis(SLR) (Overview only): Introduction, SLR Model
Building, Estimation of parameters using Ordinary Least Squares.

UNIT-V: Accounting Data Analytics Tools

Spreadsheets, Data Science Languages, Data Manipulation in Spreadsheet,
Analysis Tools in Spreadsheet, Spreadsheet Functions-Advanced functions.

Evaluation Internal Assessment : 40 marks

End Term Assessment : 60 marks

References Suggested Readings:

● Alexander, M., Decker, J., &Wehbe, B. (2014). Microsoft Business
Intelligence Tools for Excel Analysis. New Jersey: Wiley.
● Kumar, D. U. (2017). Business Analytics: The Science of Data
Driven Decision Making. New Jersey: Wiley.
● Motwani, B. (2019). Data Analytics with R. New Jersey: Wiley.
● North, M. (2012). Data Mining for the masses. Athens, Georgia:
Global Text Project.

54
 ● Paul, T. (2011). R Cook book. New York: O Reilly Media’
● Provost, F., & Fawcett, T. (2013). Data Science for Business. New
York: O'Reilly Media.

Course Name Human Resource Management

Course Code

Course Credit 4

Semester V

Aims & To acquaint the learners with the techniques and principles to manage human
Objectives resources of an organisation.

Course
Outcomes On successful completion of this course, student should be able to:
CO1: Develop necessary skills to prepare an HR policy to enable the
employees attain work life balance;
CO2: Prepare a Human Resource Plan in an organisation, a report on job
analysis; and Organize an induction programme in an organisation;
CO3: Develop an understanding and use of different kinds of training and
development strategies in real life scenarios; and Organize counselling
sessions for employees in an organisation;
CO4: Design incentive schemes for different job roles in an organisation;
CO5: Create HR policies related to grievance redressal, employee health,
safety, welfare, and their social security in an organisation.

Course
Outline Unit 1: Introduction to Human Resource Management

Concept and functions; Role, status and competencies of HR manager; HR

policies; Evolution of HRM; Emerging challenges of human resource
management - Workforce diversity, empowerment, downsizing, VRS, work
life balance.

Unit 2: Recruitment and Selection

Human resource planning- Quantitative and qualitative dimensions; Job

analysis – Job description and job specification; Recruitment – concept and
sources; Selection – concept and process; Test and interview; Placement,
induction and socialization; Retention.

55
 Unit 3: HR Development- Training and Development

Concept and importance;Training and development methods –

Apprenticeship, understudy, job rotation, vestibule training, case study, role
playing, sensitivity training, In-basket, management games, conferences and
seminars, coaching and mentoring, management development programmes;
Training process outsourcing.

Unit 4: Performance Appraisal and Compensation Management

Performance appraisal,Methods of performance appraisal; Potential

appraisal; Employee counselling; Job changes - Transfers and promotions.

Compensation - Concept and policies, Base and supplementary

compensation; Individual, group and organisation incentive plans; Fringe
benefits;Pay band compensation system; Job evaluation.

Unit 5: Emerging Horizons of HRM

Collective Bargaining - Workers Participation in Management ,Employee
welfare; Employee code of conduct. Grievance handling and redressal;
Industrial disputes: Causes and settlement machinery; e-HRM; Human
Resource Information System (HRIS).

Evaluation Internal Assessment : 40 marks

End Term Assessment : 60 marks

References Suggested Readings:

● Bratton, J., & Gold, J. (2017). Human Resource Management: Theory

and Practice. Palgrave Macmillan.
● Budhwar, P. S., & Debrah, Y. A. (Eds.). (2020). Human Resource
Management in Developing Countries. Routledge.
● Stone, D. L., & Deadrick, D. L. (2021). The Cambridge Handbook of
the Changing Nature of Work. Cambridge University Press.
● Torrington, D., Hall, L., Taylor, S., & Atkinson, C. (2017). Human
Resource Management. Pearson Education Limited.
● Wright, P. M., & McMahan, G. C. (2021). Strategic Human Resource
Management: A Research Overview. Routledge.

Course Name Data Analytics in Business Decisions

Course Code

56
Course Credit 4

Semester V

Aims & The course aims to introduce the learners with the business intelligence and
Objectives analytics, which include the use of data, statistical and quantitative analysis,
exploratory and predictive models.

Course At the end of the course students are able to

Outcomes CO1: Demonstrate skills for computation and aggregation of data using MS
Excel;
CO2:Present data with the help of charts pivot tables;
CO3: Create Linear Regression Models using Excel and interpret the results;
CO4: Analyze data using R Studio Package and interpret the results;
CO5: Apply Textual data using Python and interpret the results.

Course Unit 1: Introduction

Outline Data & Data Science; Data analytics and data Conclusion using MS-Excel,
Classification of Analytics, Introduction of Big Data, 5V of Big data, Big
data as Solution in current business, Traditional Business intelligence versus
Big data technology, Challenges for big data analytics; Data driven decision
making.
Unit 2: Analytical Tools
Descriptive Statistics and Inferential Statistics; Advanced Analytical
Techniques; Data Cleansing & Preparation; Data Summarization and
Visualization; Machine learning Algorithms. Describe data using charts and
basic statistical measures. Correlation.
Unit 3: Predictive Analytics
Simple Linear Regression; Coefficient of Determination; Residual Analysis;
Confidence & Prediction intervals; Multiple Linear Regression;
Interpretation of Regression Coefficients; heteroscedasticity;
multicollinearity.
Unit 4: Getting started with R
Introduction to R and RStudio, Data analysis using R (Topics mentioned in
Unit-2 and Unit 3)
Unit 5: Textual Data Analysis
Basics of textual data analysis, significance, application, and challenges.
Methods and Techniques of textual analysis: Text Mining, Categorization,
Entity Extraction, Sentiment Analysis, Deep Linguistics. Introduction to
Textual Analysis using Python.

Evaluation Internal Assessment : 40 marks

End Term Assessment : 60 marks

References Suggested Readings:

● Financial Statement Analysis and Reporting. Gupta, Mehra, Kalyani
Publishers.

57
● Narasimhan, M.S. : Financial Statement and Analysis, Cengage
Learning
● Foster, G.: Financial Statement Analysis, Englewood Cliffs, NJ,
Prentice Hall.
● Sahaf M.A – Management Accounting – Principles & Practice –
Vikash Publication
● Maheswari, S.N.: Management Accounting & Financial Control, New
Delhi, Sultan Chand.
● Foulke, R.A.: Practical Financial Statement Analysis, New York,
McGraw-Hill.
● Prasad, R. N., &Acharya, S. (2011), Fundamentals Of Business
Analytics, John Wiley & Sons.
● Mark J. Bennet, Dirk L. Hugen, Financial Analytics with R,Cambridge
University Press,2018

58
 SEMESTER VI

COURSE
SEMESTER CODE COURSE TITLE TYPE MARKS CREDIT

Investment Analysis & Disciplinary 100 4

Portfolio Management Major

GST & Customs Duty Disciplinary 100 4

Major

Personal Finance & Planning Disciplinary 100 4

SEMESTER-VI Major

Forensic Accounting & Disciplinary 100 4

Audit Major

Marketing & Mgt Interdisciplinary 100 4

Organisation Behaviour Minor
OR
Statistics & Analytics
Data Visualisation

TOTAL 500 20

TOTAL FOR EXIT OPTION AFTER YEAR 3 120

59
Course Name Investment Analysis & Portfolio Management

Course Code

Course Credit 4

Semester VI

Aims & To equip the students with essential tools, techniques, models and
Objectives investment theory necessary for analyzing different types of
securities, making sound investment decisions and optimal portfolio
choice.

Course At the end of this course the learner will be able to:
Outcomes CO1: Understand and analyze market securities.
CO2: Acquire the knowledge and understanding of the function of the stock
exchange.
CO3: Discuss the role of SEBI, BSE, NSE, MCX etc.
CO4: Analyze the environment of investment and risk return framework.
CO5:Construct portfolios
theory and associated along with a deep understanding of Capital market
models.

Course Unit 1: Financial Securities and Security Analysis

Outline Investment
Approaches Versus Speculation,
to Investment Investment
Decision Making,alternatives, Financial
Common Errors Markets,
in Investment
Management, Participants in the Securities Market, Risk and Return:
Concept, and measuring risk and return of individual security.
Unit 2: Valuation of Securities:
Factors Influencing Valuation, Valuation of Bonds/Debentures, Valuation of
preference shares, and
Valuation of Equities: Dividend Discounting Methods, Zero growth,
Constant Growth and Variable growth Model, (Capitalization of Dividends),
P/E Ratio Model,
Unit 3: Portfolio Analysis:
Portfolio
portfolio, theory: Diversification,
Efficient Computation
frontier, Optimal of Risk
portfolio, and lending
Riskless Return onanda
Borrowing, Single Index Model. Capital Market Line, Security Market Line,
CAPM and APT model.
Unit 4: Fundamental Analysis, Technical Analysis and Efficient Market
Hypothesis
Economic, Industry
tools, Volume and Company
and price Analysis,
trends, technical Technical
indicators, Analysis,
Efficient Charting
Market
Hypothesis, Behavioural Finance.

Unit 5: Portfolio Evaluation and Management

Selection of securities, Portfolio Execution, Portfolio Execution, Portfolio
Revision, Performance Evaluation, Fama Measure of Net Selectivity,
Performance Attribution, Formula Plans.

Evaluation Internal Assessment : 40 marks

End Term Assessment : 60 marks

60
References 1. Chandra, P. (2017). Investment Analysis and Portfolio Management.
Tata McGraw Hill.
2. Bodie, et al. (2009). Investments. McGraw Hill.
3. Fischer, Donald E. and Ronald, J. Jordan (2007). Security Analysis
and Portfolio Management. PHI Learning.
4. S. Kevin (2012), Security Analysis and Portfolio Management, PHI
Learning

Course Name GST & Customs Duty

Course Code

Course Credit 4

Semester VI

Aims & The course aims to provide understanding about salient features of
Objectives GST law and implications of its various provisions for different
classes of suppliers, to be applied in real life business scenario.

Course At the end of this course the learner will be able to;
Outcomes CO1. Explain the concept, need, and utility of indirect
taxes;
CO2. Implement the provisions relating to supply under
GST in real life scenario,
CO3. Apply the provisions of levy of GST and identify
exemptions;
CO4. Analyze
penalties, provisions
interest regarding necessary procedures of registration,
and audit;
CO5. Discuss the significant provisions of the customs law.

Course Unit 1: Basic Concepts

Outline Concept and features of Indirect Taxes, Difference between Direct and
Indirect Taxes, Concept of GST, Relevant Definitions under GST law,
Constitutional aspects of GST. GST Council: Constitution, Structure and
functioning.
Unit 2: Concept of supply
Concept of supply including composite and mixed supply, Place, Time
and Value of taxable supply, Significance of consideration.
Unit 3: Levy of GST
Basis of Charge of GST, Inter-State Supply, Intra-state supply, GST rates
notified for supply of various goods and services, Reverse charge

61
 mechanism, Composition levy, Exemptions from GST, Power to grant
exemptions, Exempted goods under exemption notifications, Exempted
services under exemption notifications, Input tax credit.

Unit 4: Procedures under GST

Registration under GST law, Tax invoice credit and debit notes, Different
GST returns, Electronic liability Ledger, Electronic credit Ledger,
Electronic cash ledger, Different assessment under GST, Interest
applicable under GST (Period), Penalty under GST, Various provisions
regarding e-way bill in GST, Mechanism of Tax Deducted at Source
(TDS) and tax collected at source (TCS), Audit under GST.
Unit 5: Customs Law
Custom
duty, Law:
Types of Concepts; Territorial
custom duties; waters;
Valuation; High seas;
Baggage rulesLevy of customs
& exemptions.

Evaluation Internal Assessment : 40 marks

End Term Assessment : 60 marks

References
● Haldia,Arpit & Mohd, Taxmann’s GST Law & Practice
● Bangar, Vandana & Bangar,Yogendra, Comprehensive Guide to
Indirect Tax Laws – GST & Customs
● Latest revisions and notifications relating to GST & Customs

Course Name Personal Finance & Planning

Course Code

Course Credit 4

Semester VI

Aims & The course aims to familiarize learners with different aspects of financial
Objectives planning like savings, investment, taxation, insurance, and retirement
planning.

Course At the end of this course the learner will be able to;
Outcomes
CO1: Explain the meaning and relevance of Financial Planning
CO2: Outline the concept of Investment Planning and its methods
CO3: Examine the scope and ways of Personal Tax Planning and create
personal financial plan

62
 CO4: Analyze Insurance Planning and its relevance
CO5: Develop a plan for retirement

Course Unit 1: Introduction to Financial Planning

Outline Financial goals, Time value of money, steps in financial planning, personal
finance/loans, education loan, car loan & home loan schemes. Introduction to
savings, benefits of savings, management of spending & financial discipline,
Net banking and UPI, digital wallets, Digital Rupee. cyber-security and
precautions against Ponzi schemes and online frauds such as phishing, credit
card cloning, skimming.

Unit 2: Investment Planning

Process and objectives of investment, Concept and measurement of return &
risk for various assets class, Measurement of portfolio risk and return,
Diversification & Portfolio formation. Gold Bond; Real estate; Investment in
Greenfield and brownfield Projects; Investment in fixed income instruments-
financial derivatives & Commodity market in India. Mutual fund schemes
including SIP; International investment avenues.

Unit 3: Personal Tax Planning

Tax Structure in India for personal taxation, Scope of Personal tax planning,
Exemptions and deductions available to individuals under different heads of
income and gross total income, Special provision u/s 115BAC vis-à-vis
General provisions of the Income-tax Act, 1961. Tax avoidance versus tax
evasion.

Unit 4: Insurance Planning

Need for Protection planning. Risk of mortality, health, disability and
property. Importance of Insurance: life and non-life insurance schemes.
Deductions available under the Income-tax Act for premium paid for
different policies.

Unit 5: Retirement Benefits Planning

Retirement Planning Goals, Process of retirement planning, Pension plans
available in India, Reverse mortgage, New Pension Scheme. Exemption
available under the Income-tax Act, 1961 for retirement benefits.

Evaluation Internal Assessment : 40 marks

End Term Assessment : 60 marks

References
● Indian Institute of Banking & Finance. (2017). Introduction to
Financial Planning. New Delhi: Taxmann Publication.
● Pandit, A. (2014). The Only Financial Planning Book that You Will
Ever Need. Mumbai: Network 18 Publications Ltd.

63
 ● Sinha, M. (2008). Financial Planning: A Ready Reckoner. New York:
McGraw Hill Education.
● Halan, M. (2018). Let’s Talk Money: You've Worked Hard for It,
Now Make It Work for You. New York: HarperCollins Publishers.
● Tripathi, V. (2017). Fundamentals of Investment. New Delhi:
Taxmann Publication.

Course Name Forensic Accounting & Audit

Course Code

Course Credit 4

Semester VI

Aims & The course aims to expose students to the concept and techniques of
Objectives Forensic Accounting and Auditing for companies as well as different
types of organizations, to be applied in real life financial fraud
scenarios.

Course At the end of this course the learner will be able to;
Outcomes CO1:Develop insights about the Forensic Accounting
CO2:Present and analyze the forensic audit environment
CO3:Utilize various forensic accounting tools and technique to determine
financial fraud
CO4:Analyze the frauds done by corporates and ways to avoid them
CO5:Understand the reasons for bankruptcy and money laundering and
ways to deal with them.

Course
Outline Unit- 1:Fundamentals for Forensic Accounting: Role of the forensic
accountant; differences between forensic accounting and auditing; legal
fundamentals (including financial crimes and criminal and civil processes);
transaction cycles and internal controls.

Unit- 2: The Auditing Environment: The audit process (including methods

and techniques used and types of audit reports issued); the auditor's
responsibility to detect fraud; Sarbanes-Oxley Act (including overall
objectives, Disciplinary Major provisions, compliance with the act, and

64
 evaluation of effectiveness).

Unit- 3: Forensic Accounting Tools and Techniques: Key concepts of

forensic science applicable to accounting; key concepts of information
security management systems; the effect of suspected fraud on the audit of
financial statements or a forensic investigation; common indicators of fraud;
common analytical procedures; sources of forensic evidence; investigative
techniques used by forensic accountants; interview and interrogation
techniques.

Unit- 4: Financial Statement Fraud: Financial statement fraud schemes

(including improper revenue recognition, overstatement of assets,

understatement of expenses and liabilities, misappropriation of assets,
inappropriate disclosure, and other miscellaneous techniques); characteristics
of financial statement fraud; motives of management to commit financial
statement fraud; financial statement fraud, the stock market, and insider
trading; prevention of financial statement fraud; red flags of financial
statement fraud.

Unit- 5: Tax and Bankruptcy; Identity Theft; and Money Laundering:

Overview of tax fraud; the tax practitioner and the IRS; principal tax evasion
crimes; civil tax fraud; statute of limitations; methods of proof; tax
protesters; bankruptcy fraud

Evaluation Internal Assessment : 40 marks

End Term Assessment : 60 marks

References
● Forensic Accounting: What the World's Best Forensic Accountants
Know- Greg shields
● Forensic Audit study material, ICSI
● Joshi, Apurva. Students' Handbook on Forensic Accounting

Course Name Organizational Behavior

Course Code

Course Credit 4

65
Semester VI

Aims & Provides exposure to the students to the entrepreneurial culture and industrial
Objectives growth so as to prepare them to set up and manage their own small units.

Course
Outcomes On successful completion of this course, student should be able to:

● CO1. Understand the conceptual framework of the discipline of OB

and its practical applications in the organizational set up.
● CO2. Analyze the role of individuals, groups and structure in
achieving organizational goals effectively and efficiently.
● CO3. Evaluate and analyze various theories and models that
contribute to the overall understanding of the discipline.
● CO4. Develop creative and innovative ideas that could positively
shape the organizations.
● CO5. Accept and embrace working with different people from
different cultural and diverse backgrounds in the workplace.

Course
Outline Unit 1: Introduction

Concept of Organizational Behavior (OB): Management roles, skills and

activities: Disciplines that contribute to OB; Opportunities for OB
(Globalization, Indian workforce diversity, customer service, innovation and
change, networked organizations, work-life balance, people skills, positive
work environment, ethics)

Unit 2: Individual Behaviour

Personality – types – Factors influencing personality – Theories – Learning –

Types of learners – The learning process – Learning theories. Emotions
Emotional Intelligence – Theories ; Attitudes; Perceptions ; Motivation –
theories.

Unit 3: Group Behaviour

Concept : Five Stage model of group development; Group think and shift ;
Indian perspective on group norms. Group and teams; Types of teams;
Creating team players from individuals building and team based
work(TBW); Group dynamics –Team building.

Unit 4:Leadership and Power

Meaning – Importance – Leadership styles – Theories – Leaders Vs

Managers – Sources of power – Power centers – Power and Politics.

Unit 5: Dynamics of Organizational Behavior

66
 Organizational culture and climate – Factors affecting organizational climate
;Job satisfaction – Determinants – Measurements – Influence on behavior.
Organizational change – Importance – Stability Vs Change – Proactive Vs
Reactive change; Stress; Balancing work and Life.Organizational
development – Characteristics – objectives.

Evaluation Internal Assessment : 40 marks

End Term Assessment : 60 marks

References Suggested Readings:

● Colquitt, J. A., LePine, J. A., & Wesson, M. J. (2021). Organizational
Behavior: Improving Performance and Commitment in the
Workplace. McGraw-Hill Education.
● Greenberg, J. (2017). Behavior in Organizations. Pearson.
● Kreitner, R., & Kinicki, A. (2020). Organizational Behavior.
McGraw-Hill Education.
● McShane, S. L., & Von Glinow, M. A. (2018). Organizational
Behavior. McGraw-Hill Education.
● Robbins, S. P., Judge, T. A., & Millett, B. (2020). Organizational
Behavior. Pearson.

Course Name Data Visualisation

Course Code

Course Credit 4

Semester VI

Aims & This course enables the student to understand the importance of data
Objectives visualization and use various techniques to represent the data meaningfully.

Course Upon successful completion of this course, you will be able to

Outcomes CO1: Develop skills to both design and critique visualizations
CO2: Decide which design styles and colors work best for different
visualization situations.
CO3: Visualize data when it is not numerical.
CO4: Use techniques for visualizing databases and data mining to help
visually sort through massive datasets.
CO5: Analyze tasks and build visualization dashboards to provide data to
support making a decision.

67
Course Unit 1: Introduction to visualization; Using computer graphics to display
Outline data; The model human processor and Fitts's law; Human visual perception
and cognition

Unit 2: Visualization of Numerical Data, Different kinds of visualizations

and how best to apply them to data; Basic charts such as bar charts and
scatter plots; More advanced visualization techniques, such as streamgraphs
and parallel coordinates; Some elements of design and color usage

Unit 3: Visualization of Non-Numerical Data, Graphs, networks, and

hierarchies; Layout of relational and hierarchical data, such as treemaps;
Methods for visualizing high-dimensional data, such as principal component
analysis and multidimensional scaling

Unit 4: The Visualization Dashboard, Visualizing large datasets,

Visualization of databases and data mining results, Visual analytics for
decision support, Task analysis, Visualization dashboards

Unit 5: Preparation of Reports, Emerging Topics and Software of Data

Visualisation

Evaluation Internal Assessment : 40 marks

End Term Assessment : 60 marks (Lab Based)

References Munzner T. (---) Visualization Analysis and Design

Ware C. (2012 ) Information Visualization: Perception for Design (3rd
Edition)

68
 SEMESTER VII

COURSE MARK
SEMESTER CODE COURSE TITLE TYPE S CREDIT

Options, Futures & Disciplinary 100 4

Derivatives Major

Financial Modeling Disciplinary 100 4

Major

Corporate Restructuring Disciplinary 100 4

& Business Valuation Major
SEMESTER-VII Financial Technology Disciplinary 100 4
Major

Marketing & Mgt Interdisciplin 100 4

Business Research ary Minor
Methodology
OR
Statistics & Analytics
Business Research
Methodology

TOTAL 500 20

69
Course Name Options, Futures & Derivatives

Course Code

Course Credit 4

Semester VII

Aims & To familiarize the students with the application of various tools and
Objectives techniques of financial risk management.

Course After completing the course, the student will be able to:
Outcomes
CO1: Understand the financial derivatives.
CO2: Analyze price diverse derivative products to generate an optimal risk
management strategy.
CO3: Demonstrate critical thinking, analytical and problem solving skills in
the context of derivatives pricing and hedging practice.
CO4:Develop an understanding of pricing forwards, futures and options
contracts.
CO5: Explore the different concepts of risk.

Course UNIT 1: Introduction: Derivatives; Overview of Derivatives; and Evolution

Outline of derivatives, Derivatives Markets, Types of Derivatives, Types of Traders,
OTC and Exchange Traded Securities, Types of Settlement.
UNIT 2: Forwards & Futures Market: Functions of futures market,
Speculation and hedging, Price spread and hedging, futures and price
stabilization, tests of efficiency, Forwards and futures prices. Risk
Management with Futures, Purchasing Power Parity Theorem, Cost of Carry
Model.
UNIT 3: Options: Terminology and methodology of trading, Types of
Options, Option pricing, Options Strategies to hedge risk optimisation
UNIT 4: Swaps & Emerging Derivatives: Swaps, types of Swaps, Swap
Valuation, and other derivatives, Risk management with Swaps, Emerging
Derivatives.
UNIT 5: Regulatory Framework of Derivatives: Regulatory bodies in Major
international Markets, Regulatory framework in India, regulatory
instruments and needs, Accounting for derivative transactions.

Evaluation Internal Assessment : 40 marks

End Term Assessment : 60 marks

References ● John C.Hill : Options, Futures & other derivatives, Pearsons.

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 ● T.V. Somanathan, Derivatives, Tata McGraw Hill.
● Redhead, Financial Derivatives, Prentice Hall.
● Lasys Walter, Lexinton, Speculation, Hedge and Commodity Price
Forecasting.
● Hill J. and T. Schneelesis, Risk reduction and Potential of Finan.
Futures.

Course Name Financial Modeling

Course Code

Course Credit 4

Semester VII

Aims & To explain the fundamentals of financial analysis and financial modeling for
Objectives strategic business decision making.

Course After completing the course, the student will be able to:
Outcomes
CO1: Learn about the Concept of Financial Analysis and Modeling
CO2: Know various tools for Financial Analysis
CO3: Forecast situations and prepare the financial statements
CO4: Use MS- Excel as a tool for Financial Analysis and modeling
CO5: Understand the basic concept of Financial Modeling

Course
Outline UNIT-I Financial Analysis landscape

Concept of Financial Analysis, Understanding Financial Statements,

Financial Analysis and Corporate Decision Making – Analysis of Top Line
& Bottom Line, Growth Analysis, Equity Investment Analysis, Debt
Analysis. Accounting & Financial Decision Making, Stakeholders in
Financial Analysis- owners, creditors, regulators.

UNIT-II Financial Analysis -Tools

DuPont Analysis, Financial Ratios- Balance sheet ratios & Income Statement
ratios, Liquidity Ratios, Asset Management Ratios, Debt Management
Ratios, Profitability ratios, Ratio analysis in decision making,
Interrelationship between financial ratios.

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 UNIT-III Spreadsheets

Basics of Spreadsheet, User Interface, Contextual Tabs, Customization, Cell

Formatting, Logical Functions, Pivot Table, Statistical Functions, Data
Validation, Data Cleaning, Data Manipulation.

UNIT-IV Financial Forecasting and Decision Making

Financial Forecasting- Types, Usage, Methods, Features, Steps In

Forecasting Process, Decisions making with spreadsheets

UNIT-V Financial Modeling

Basics of Financial Modeling, Components & Requirements, Types of Data

& Variables, Forecasting & Financial Modeling, Modeling Income &
Expenses, Modeling Indirect Expenses, Modeling EPS & DPS.

Evaluation Internal Assessment : 40 marks

End Term Assessment : 60 marks

References 1. Financial Statement Analysis and Reporting, Peddina Mohana Rao,

PHI
2. Microsoft Excel 2016 Data Analysis and Business Modeling, Wayne
L. Winston, Microsoft Press
3. Computer Application in Business, Hem Chand Jain and H N Tiwari,
Taxman
4. Financial Management, Prasanna Chandra, McGrawHill Education

Course Name Corporate Restructuring & Business Valuation

Course Code

Course Credit 4

Semester VII

Aims &
Objectives

Course After completing the course, the student will be able to:
Outcomes

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 CO1: Understand the concept of Corporate restructuring
CO2: Analyze and understand different strategy for growth and value
maximization
CO3: Apply different methods of corporate valuation.
CO4: Develop an understanding of accounting aspects of amalgamation.
CO5: Explore the different ways of funding mergers

Course UNIT 1: Introduction to Corporate Restructuring

Outline Definition, What is not corporate restructuring, Forms of Corporate
Restructuring: Merger, Consolidation, Acquisition, Divestiture, Demerger,
Carve-out, Joint Venture, Reduction of Capital, Buy-back of Securities,
Delisting of Securities/Company

UNIT 2: Corporate Strategy and Diversification

Ansoff’s Product Market Matrix, Classes of Growth Opportunities and
M&A, Recent Phenomena in India and Global Trend
Mergers and Acquisitions:
Theories of Mergers, Merger and Acquisition Types and Characteristics,
Takeover Techniques and Defensive Strategies

UNIT 3: Company Valuation

Review and Analysis of Financial Statements, Valuation Approaches, Deal
Structuring and Negotiation

UNIT 4: Accounting Aspect

Accounting for Amalgamation, Accounting Issues in M&A, Leveraged
Buyout and Management Buy-out

UNIT 5: Funding Mergers:

Methods of Effecting Payment of Consideration, Issue of equity shares of the
acquirer company, Issue of preference shares of the acquirer company, Issue
of secured debt instruments of the acquirer company, Payment in cash
Sources of Funds, Domestic acquisitions Equity; Borrowed funds Cross-
border acquisitions by Indian companies Peculiarities of cross-border
acquisitions Equity; Borrowed funds

Evaluation Internal Assessment : 40 marks

End Term Assessment : 60 marks

References ● Prasad G. Godbole, Mergers, Acquisitions and Corporate

Restructuring, Vikash publishing
● Patrick A. Gaughan, Mergers, Acquisitions, and Corporate
Restructuring, Wiley

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 ● Stuart C. Gilson, Creating Value Through Corporate Restructuring
Case Studies in Bankruptcies, Buyouts, and Breakups, Wiley
● Pitabas Mohanty, Business Valuation [Text & Cases], Taxman

Course Name Financial Technology

Course Code

Course Credit 4

Semester VII

Aims & The course aims to impart the knowledge of financial technology, the
Objectives FinTech revolution, disruption, innovation, and opportunity therein.

Course At the end of this course the learner will be able to;
Outcomes CO1. Identify the different business models under FinTech industry;
CO2. AnalyzeProcess
Data Robotic the functioning of Crowd
Automation, BlockFunding,
Chain; Cryptocurrency, AI, Big
CO3. Discuss the contribution of innovative payment system in creating a
cashless economy;
CO4. Outline
various the growth
regulatory of FinTech
forms adopted industry
by the in Indiainand
government thisthe relevance of
regard;
CO5. Explain the role of AI and ML in Financial services and cyber
security.

Course Unit 1: Introduction

Outline
Evolution of technology in Financial Markets; FinTech for Entrepreneurs,
Investors, Consumers; FinTech and the Transformation in Financial
Services; The domains of FinTech; FinTech investments; FinTech
Technologies; Business Models in FinTech. FinTech and Startups.

Unit 2: FinTech Business Applications

Lending and Personal Finance; FinTech and the Online Lending Landscape -
Rise of alternate finance, future of SME lending; Funding Ecosystem;
Crowd-funding and business financing; payments and retail transactions;
Digitization of Financial Services (Retail Banking & Corporate Banking).

Unit 3: Digital Payments, Cryptocurrencies, and Blockchain

Digital Payments & Innovations; Cashless society; Developing Countries
and DFS: The Story of Mobile Money; RTGS systems; Crypto-currencies
and Blockchain – Understanding of Blockchain technology, its potential and
application – overview of crypto currency, Legal and Regulatory

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 Implications of Cryptocurrencies.

Unit 4: FinTech in India

FinTech in India: Opportunities and challenges; Role of FinTech in
Financial Inclusion and Financial Integration; FinTech & Government
Regulations; Implications of FinTech Developments for Banks and Bank
Supervision; Social Implications of FinTech Transformation. Case studies
on Airtel Payments Banks, ATOM, BHIM, BillDesk, Pay U, Zeta, PhonePe.
Unit 5: Technology enabling FinTech
Artificial Intelligence and Machine Learning applications in Accounts and
Finance; Understanding the technology enabling FinTech - and what
constitutes a FinTech application; Future of AI in Robo-Advice; RPA
(Overview of Robotic Process Automation) Issues of privacy management in
the financial services environment; Data Analytics in Financial Services;
Data Security, its overview Cybersecurity – Overview of cybersecurity
industry’s best practices and standards.

Evaluation Internal Assessment : 40 marks

End Term Assessment : 60 marks

References Suggested Readings:

● Singh, Jaspal. (2022), Financial Technology (FinTech) and Digital
Banking in India, New Century Publishers
● Singh, Jaspal. (2019), Digital Payments in India, New Century
Publishers
● Mistry, Komal (2023) Fintech In India, Phoenix International
Publication House

Course Name Business Research Methodology

Course Code

Course Credit 4

Semester VII

Aims & To acquaint students with the concepts of Survey and Research and provide
Objectives inputs relating to research methodology, the process of research report
writing.

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Course After completing the course, the student will be able to:
Outcomes
CO1:Understand Meaning of Research and role of research in various
functional areas.
CO2: Formulate hypothesis and research design.
CO3: Identify Methods of Data collection and pilot study
CO4: Develop Processing and Analysis of data
CO5: Apply Report writing techniques and draft research report

Course UNIT 1: Introduction: Meaning and Objectives, Type of Research, Role of

Outline research in functional areas; Accounting, Finance, Marketing, HR etc.
Research Process. Literature Review
UNIT 2: Defining Research Problems: Setting Objectives, Formulating
Hypothesis, Research Design, Sample Design.
UNIT 3: Collection of Data: Primary and secondary data, Methods of
primary data collection, Questionnaire construction and design, Precautions
in the use of secondary data, Questionnaire vs. schedules.
UNIT 4: Analysis and Data Processing: Classification, Tabulation,
Editing, Analysis and interpretation of data, Uni-variate, Bi-variate and
Multi-variate Analysis.
UNIT 5: Preparation and writing a Research report:Categories of report,
parts of a report, structuring a research report.

Evaluation Internal Assessment : 40 marks

End Term Assessment : 60 marks

References ● Cooper, D. R. & Schindler, P. S., Business Research Methods.

Boston, Mass.: McGraw-Hill/Irwin
● Greene, W. H., Econometric Analysis. Pearson Pvt. limited
● Zikmund, W. G., Babin, B. J., Carr, J. C., & Griffin (2013). Business
Research Methods. Cengage Learning limited

SEMESTER VIII

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SEMESTER CODE COURSE TITLE COURSE TYPE MARKS CREDIT

Recent Topics in Disciplinary Major 100 4

Accounting & Finance

Marketing & Mgt Interdisciplinary 100 4

Digital Marketing Minor
OR
Statistics & Analytics
Project Management

SEMESTER- ● Systematic Literature Research Project 300 12

VIII Review OR
● Publication/ 3 Additional
Conference courses
Presentation
● Final Project & Viva

OR

● International Business

● Sustainable Finance

● Entrepreneurship and
Incubation

TOTAL 500 20

TOTAL FOR EXIT AFTER COMPLETION OF YEAR 4 160

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Course Name Recent Topics in Accounting & Finance

Course Code

Course Credit 4

Semester VIII

Aims & In Process

Objectives

Course
Outcomes

Course CO1: Recent Topics Related to Accounting in India & World

Outline CO2: Recent Development in Economic Development Across the Region
and World
CO3: Emerging Development in the Banking Industry of India.
CO4: Recent Development in Financial Markets
CO5: Recent Development in Capital Markets

Evaluation Internal Assessment : 40 marks

End Term Assessment : 60 marks

References Latest Research papers and annual reports of statutory bodies

Economic policy
Monetary policy

Course Name Digital Marketing

Course Code

Course Credit 4

Semester VIII

Aims & The course aims to provide knowledge about the concepts, tools, techniques,
Objectives and relevance of digital marketing in the present changing scenario. It also
enables the learners to learn the application of digital marketing tools and
acquaint about the ethical and legal aspects involved therein.

Course
Outcomes CO1 : Identify and assess the impact of digital technology in
transforming the business environment and also the customer journey;

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 CO2 : Explain the way marketers think, conceptualize, test continuously
to optimize their product search on digital platforms;

CO3 : Illustrate the measurement of effectiveness of a digital marketing

campaign;

CO4 : Demonstrate their skills in digital marketing tools such as SEO,

Social media, and Blogging for engaging the digital generation;
CO5 : Explain the need for regulatory framework for digital marketing in
India

Course
Outline Unit 1: Introduction

Concept, scope, and importance of digital marketing. Traditional marketing

versus digital marketing. Challenges and opportunities for digital marketing.
Digital penetration in the Indian market. Benefits to the customer; Digital
marketing landscape: an overview.

Unit 2: Online Digital Marketing

Electronic Business Models, P-O-E-M Framework, Planning for Digital

Marketing, SOSTAC Framework. Website Design – Website as
Marketplace, Planning the Website Strategy, Social Media Tools in Digital
Marketing. Case Study.

Unit 3: Search Engine Optimization (SEO)

Concept of Search Engine, SEO, Organic SEO, On-Page SEO, Off-Page

SEO, Keyword Search, Search Engine Marketing (SEM), Pay-Per-Click
Advertising, CPM Model, Cost Per Click (CPC), AD Rank, Concept of
Display , Advertising, Working with Google Ads.

Unit 4: Social Media Marketing

Fundamentals of Social Media Marketing, Content Strategy for Social Media

Marketing,Word-of-Mouth, Working with Linked In, Twitter, You Tube,
Facebook, Instagram. Mobile Marketing, Email Marketing, Content
Marketing , Influencer Marketing, M-Commerce & E-Commerce, Case
Study. Project- making. CRM.

Unit 5: Ethical and Legal Issues of Digital Marketing

Analysing Digital Media Performance, New Technologies & Advancement
in Digital Marketing, Legal & Ethical Issues in Digital Marketing, Privacy
Digital Property and Legal Protection, Cyber Laws- Information Technology
Act, 2000.Case studies.

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Evaluation Internal Assessment : 40 marks
End Term Assessment : 60 marks

References
Suggested Readings:

● Blanchard O. A. (2011). Social Media ROI: Managing and

Measuring Social Media Efforts in Your Organization. Indianapolis:
Que Publishing.
● Charlesworth, A. (2018). Digital Marketing: A Practical Approach.
Abingdon: Routledge.
● Frost, R. D., Fox, A., & Strauss, J. (2018). E- Marketing. Abingdon:
Routledge.
● Gupta, S. (2018). Digital Marketing. Delhi: Tata McGraw Hill
Education.
● Kapoor, N. (2018). Fundamentals of E-Marketing. Delhi: Pinnacle
India.
● Kotler, P., Kartajaya, H., & Setiawan, I. (2017). Digital Marketing:
4.0 Moving from Traditional to Digital. New Jersey: John Wiley &
Sons.
● Ryan, D., & Calvin, J. (2016). Understanding Digital Marketing:
Marketing Strategies for engaging the Digital Generation. London:
Kogan page. Oxford: Oxford University Press.

Course Name Project Management

Course Code

Course Credit 4

Semester VIII

Aims & This subject provides an opportunity to the students to conceive, formulate
Objectives and prepare a project with practical orientation with regard to its

80
 implementation.

Course At the end of the course, the student will be able to

Outcomes CO1. Understand the complete structure of project management.
CO2. Analyze the scope of project planning.
CO3. Identify different project selection methods.
CO4. Understand the project softwares.
CO5. Outline the human aspects of Project management and monitor the
project after successful execution.

Course Unit 1
Outline Introduction to project and projects. Characteristics and types of projects.
Gaining importance, project life cycle and its phases. Project selection, non
quantitative and scoring models, technical analysis and technology selection,
market potential analysis and techniques of long term forecasting.
Unit 2
Financial feasibility, determinants of cost of project, its financing and
deciding optimum capital structure. Cash flows from project and owner's
perspective. Project Appraisal. Financial feasibility with risk. Types of risk,
techniques of risk evaluation and its mitigation. Sensitivity analysis, Hiller's
model, scenario analysis, simulation.
Unit 3
Network analysis, construction of networks, CPM, various types of floats
and their application, PERT and its applications. Time cost relationship,
crashing for optimum cost and optimum time. Resource leveling.
Unit 4
Introduction to project software and Applications of MS Project.
Unit 5
Human Aspects of Project management: project manager's skills and
functions, matrix organization, Social Cost Benefit Analysis, UNIDO
approach, shadow pricing.
Project monitoring, Earned Value Analysis, abandonment analysis, Ph,41S,
Project Termination and Audit. Reasons for failure.

Evaluation Internal Assessment : 40 marks

End Term Assessment : 60 marks

References ● Kamaraju Ramakrishna, “Essentials of Project management”, PHI

Learning.
● Prasanna Chandra, “Projects - Planning, analysis, selection,
implementation and review”, Tata McGraw Hill.
● Chitkara, Construction Project Management”, Tata McGraw Hill.
● Harold Kerzner, “Project Management”, New York, Wiley.

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Course Name International Business

Course Code

Course Credit 4

Semester VIII

Aims & This course will provide the students an opportunity to learn and understand
Objectives how business is conducted in the international arena. The syllabus is
designed to allow students to gain managerial skills to meet the challenges
they will face in the global workplace.

Course At the end of the course, the student will be able to

Outcomes CO1. Ensure and understand professional augmentation taking place in the
global as well as domestic business arena.
CO2. Understand trade and investment theories.
CO3. Nurture them regarding the international institutions and their role
CO4. Understand the methods of foreign exchange systems
CO5. Develop an understanding of international financial instruments and
measures to handle risk exposures.

Course Unit I - An Overview of International Business: Introduction, Definition of

Outline International Business, difference between international and domestic
business, Advantages And Disadvantages Of International Business,
Approaches to International Business, Changing Environment of
International Business, Globalization of Markets, Trends in Globalization,
Effects and Benefits of Globalization, balance of payment and foreign
exchange.
Unit II -International Trade and Investment Theories: Mercantilism;
Absolute Cost theory, Comparative Cost theory, Opportunity Cost theory,
factor endowment theory, Complimentary trade theories – stopler –
Samuelson theorem, International Product life Cycles, International Business
Strategies, International Human Resource Management.
Unit III - International Institution: UNCTAD, Its Basic Principles and Major
Achievements, IMF, Role of IMF, IBRD, Features of IBRD, WTO, Role and
Advantages of WTO India’s patent policy and trips. Regional Economic
Integration: EU, NAFTA, ASEAN SAARC.
Unit IV - Foreign Exchange Determination Systems: Basic Concepts
Relating to Foreign Exchange, Various types of Exchange Rate Regimes –
Floating Rate Regimes, Managed Fixed Rate Regime, Purchasing Power
Parity Theory, Factors Affecting Exchange Rates, Brief History of Indian
Rupees Exchange Rates. International Business Negotiations, Future Trends
in International Business.
UNIT V - International Finance Instrument, Forward Contracts, Future

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 Contracts, and Currency Options, Foreign Exchange Risk Exposure:
Definition, Accounting Exposure, Economic Exposure.

Evaluation Internal Assessment : 40 marks

End Term Assessment : 60 marks

References ● Agarwal Raj, International Trade, Excel Publications

● Jaiswal Bimal, International Business, Himalaya Publication.
● Hill C.W., International Business, TMH.
● Kumar R and Goel, International Business, UDH Publications.
● Cherunilam F, International Trade and Export Management,
Himalaya.
● Varshney R.L, Bhattacharya B, International Marketing
Management, Sultan Chand & Sons.

Course Name Sustainable Finance

Course Code

Course Credit 4

Semester VIII

Aims & The course contributes to the building of awareness, knowledge and dialogue
Objectives about sustainable finance, and supports the efforts of all stakeholders in
building a more sustainable and resilient economy.

Course After Completing the course the learner able to:

Outcomes CO1: Explain the potential contribution of sustainable finance to achieving
the Sustainable Development Goals and the goals of the Paris Agreement on
Climate Change.
CO2: Explain the core concepts of sustainable finance and the relevance of
sustainability considerations for the key actors in the financial system.
CO3: Describe the role that regulation and industry initiatives (self-
regulation) play in shaping sustainable finance.
CO4: Describe different sustainable finance products, such as bonds and
loans,
CO5: Get Knowledge Sustainable Development Goals and the goals of the
Paris Agreement on Climate Change.

Course Unit-1:
Outline Sustainable Finance in Context, Financing International Agreements on
Climate Change and Sustainable Development

Unit-2:

83
 Fundamentals of Sustainable Finance, Sustainable Finance: The Case for
Action, Sustainable Finance: Key Actors, Introduction to Environmental,
Social and Governance (ESG) Risk Management

Unit-3:
Sustainable Finance: Regulation and Self-regulation, Financial and
Sustainability (Impact) Reporting and Communication, The Task Force on
Climate-related Financial Disclosures (TCFD), Sustainable Finance: Policy
and Regulation,

Unit-4:
Sustainable Finance System, Responsible Banking and Sustainable
Insurance, Responsible Investment, Sustainable Finance Strategies and
Products: An Overview, The Five Pillars of Sustainable Finance

Unit-5:
Sustainable Finance Products, Green Bonds, Green Loans, Carbon Finance
and Carbon Markets, Sustainability Indexes, Performance- based
Instruments, Emerging Issues

Evaluation Internal Assessment : 40 marks

End Term Assessment : 60 marks

References ● Dirk S., Willem S. Principles of Sustainable Finance, OUP

Oxford (Latest Edition)
● Lehner Othmar M. (2018) Routledge Handbook of Social and
Sustainable Finance, Routledge International Handbooks
● Latest Guidelines by UNDP, OECD, IMF

Course Name Entrepreneurship and Incubation

Course Code

Course Credit 4

Semester VIII

Aims & The paper aims to provide exposure to the students to the entrepreneurial culture
Objectives and industrial growth and to prepare them to set up and manage their own small
units.

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Course
Outcomes CO1: Identify and assess the different types of entrepreneurs and barriers to
entrepreneurship;

CO2 : develop the decision making skills to be an entrepreneur by creating new

ideas.

CO3 : Understand the financial assistance provided by the government and

other organizations.

CO4 : Demonstrate capacity to improve student achievement, engagement and

retention;

CO5 :enhances the critical thinking skills and gives a chance to think from a
different perspective about industries.

Course Outline
Unit 1: Introduction - Evolution of term ‘Entrepreneurship’; Factors
influencing ; Characteristics of an entrepreneur; Types of entrepreneur;
Edupreneurship; Barriers to entrepreneurship;

Unit 2: Creativity and entrepreneurship - Creativity and entrepreneurship ;

Steps in Creativity; Innovation and inventions ; Skills of an entrepreneur ;
Decision making and Problem Solving (steps indecision making);

Unit 3: Organisation Assistance and legal aspects - Assistance to an

entrepreneur ; New Ventures; Financial assistance to MSME; Copyright, Patent,
Trademark, Franchise. Acts governing Entrepreneurship.

Unit 4: Project Report

Unit 5: Industry Visit

Evaluation ● Internal Assessment : 40 Marks

● End Semester Assessment : 60 Marks

References Suggested Readings:

● Baron, R. A., & Tang, J. (2021). The Role of Entrepreneurs in Society:
An Action Perspective. Edward Elgar Publishing.
● Hisrich, R. D., Peters, M. P., & Shepherd, D. A. (2021).
Entrepreneurship. McGraw-Hill Education.
● Kuratko, D. F., & Neck, H. M. (2017). Entrepreneurship: Theory,
Process, and Practice. Cengage Learning.
● Shane, S. A. (2017). A General Theory of Entrepreneurship: The
Individual-Opportunity Nexus. Edward Elgar Publishing.

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● Shepherd, D. A., & Patzelt, H. (2020). The New Field of Sustainable
Entrepreneurship: Studying Entrepreneurial Action Linking "What Is to
Be Sustained" with "What Is to Be Developed". Springer.

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Notes

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