LEARNING OUTCOMES BASED CURRICULUM

FRAMEWORK (LOCF) FOR POSTGRADUATE

PROGRAMMES

(with effect from 2022-23)

M.COM
DEPARTMENT OF COMMERCE

LOYOLA COLLEGE (AUTONOMOUS)

CHENNAI
 PREFACE
A silent paradigm shift is happening in the Higher Education and days have come gone
quoting that the collegiate education is in the crossroads after COVID impact. Things are crystal
clear, and the educators and the stake holders have understood the pathway and started their journey
to move further and faster. In the backdrop of globalisation, structure of the curriculum is
comfortably and completely revamped to suit the industrial needs. We have one of the
institutionalized best practices of a regular restructuring of the curriculum to amend the revisions to
suit the need of the industry, business, and commerce. The Knowledge Industry is very positive to
absorb the trend to keep phase with the time and technology. The curriculum framework is made
flexible to support the consistent amendments to enable the students to sharpen and enhance their
soft skills, employability, and entrepreneurial skills. Seamless learning has become the order of the
day, virtual podium provides tailor made programs and make the learners to understand the
intricacies of the system.
The University Grant Commission (UGC) has evolved the learning outcome-based
curriculum format to endeavour the quality higher education in India. The Learning Outcomes-
based Curriculum Framework (LOCF) applies the holistic experience for the learners, thereby
focusing on the knowledge deliverance and its application by adopting the hybrid mode of
curriculum which was not thought of in the yester years. Digitalisation of information has widened
the horizon of the students and has provided in abundance, the knowledge at any point of time to
anyone from anywhere. Education has become a multi-disciplinary system by providing cross and
multi-disciplinary opportunities to the learners.

In response to the quality mandate of the UGC, the Department of Commerce, Loyola College
(Autonomous), Chennai has evolved its structure to cater to the need of the various cognitive
development of the students and the industry to keep phase with the emerging trend s on the education,
focusing on the major core, subject electives, inter-disciplinary, cross disciplinary and the value added
courses to upskill the students to enhance their employability, entrepreneurial development and research
skills for new knowledge creation.

At this juncture, the Department of Commerce sincerely acknowledges the subject

experts - Dr. J. Balaji, VIT Business School, VIT, Chennai, Dr. Saravanan Palanisamy, IIM
Trichy and Dr.M. Thenmozhi-IIT-Madras for reviewing the PG syllabus, meticulously and
rendering their valuable observation and comments. The department also acknowledges the
contribution made by the External Board Members – Dr. R. Shanthi, University Nominee,
Subject Experts Dr. N. Sundaram, School of Social Sciences and languages, Vellore Institute
of Technology, Vellore, Dr. Afzalur Rahman, B.S. Abdur Rahman Crescent Institute of Science
and Technology, Vandalur, Chennai, Industrial Expert Dr. Vinod Murti, Institute of Analytics
and the illustrious alumnus Mr. B. Sakthivel, Chartered Accountant along with the erudite
faculty members of the department of PG and Research Department of Commerce and the
representatives of students.
 CONTENTS

S. No Details Page
1 Vision and Mission of Loyola College 1
2 Vision and Mission of the Department 1
3 Programme Educational Objectives (PEOs) 2
4 Programme Outcomes (POs) 3
5 Programme Specific Outcomes (PSOs) 4
6 Correlation Rubrics 5
7 Mapping of PEOs with Vision and Mission 5
8 Mapping of POs with PEOs 5
9 Mapping of PSOs with PEOs 5
10 Mapping of PSOs with POs 5
11 PG Overall Course Structure 7
12 MCom Restructured LOCF Curriculum 8
Course Descriptors (Major Core)
13 PCO1MC01 Business Environment and Management Concepts 10
14 PCO1MC02 Legal Aspects of Business 13
15 PCO1MC03 Strategic Marketing Management 17
16 PCO1MC04 Accounting for Decision Making 21
17 PCO1MC05 Capital and Derivatives Market 25
18 PCO2MC01 Human Resource Management 28
19 PCO2MC02 Strategic Financial Management 32
20 PCO2MC03 E-Commerce 36
21 PCO2MC04 Direct tax planning and Management 39
22 PCO3MC01 Business Analytics 43
23 PCO3MC02 Business Research Methods 46
24 PCO3MC03 Corporate Accounting and Reporting 49
25 PCO3MC04 Entrepreneurship and Innovation Management 53
26 PCO4MC01 Banking and Insurance 56
27 PCO4MC02 Global Marketing Management 61
28 PCO4MC03 Organizational Behaviour 65
29 PCO4MC04 International Financial Management 68
Course Descriptors (Major Elective)
30 PCO2ME01 Investment Management 71
31 PCO2ME02 Global Supply Chain Management 75
=
32 PCO3ME01 AD Psychology 79
33 PCO3ME02 Indirect Tax 84
Course Descriptors (Inter Disciplinary)
34 PCO3ID01 Behavioural Finance & Econometrics 87
Course Descriptors (Cross Disciplinary)
Financial Economics
35 PCO2CD01 Wealth Management 90
Course Descriptors (Value Added)
36 PCO3VA01 Fintech – An Overview 93
 VISION AND MISSION OF LOYOLA COLLEGE

VISION
Towards holistic formation of youth, grounded in excellence, through accompaniment to serve
the humanity.

MISSION
To provide inclusive education through an integral and holistic formative pedagogy.
To promote skills that prepare them for the future.
To kindle in young minds the spirit of social and environmental justice with a blendof
academic excellence and empathy.
To stimulate critical and conscientious scholarship leading to meaningful and
innovative human capital.

CORE VALUES
Cura Personalis
Pursuit of Excellence
Moral Rectitude
Social Equity
Fostering solidarity
Global Vision
Spiritual Quotient

VISION AND MISSION OF THE DEPARTMENT

VISION
 Towards holistic formation of youth, grounded in excellence, through accompaniment to
serve the humanity.
MISSION
 To provide inclusive education through an integral and holistic formative pedagogy.
 To promote skills that prepare them for the future.
 To kindle in young minds the spirit of social and environmental justice with a blend of
academic excellence and empathy.
 To stimulate critical and conscientious scholarship leading to meaningful and innovative
human Capital.

1
 PROGRAMME EDUCATIONAL OBJECTIVES (PEOs)
(School of Commerce and Economics)

PEO1 Globally Relevant Curriculum

To attain higher levels of proficiency for the careers in Economics, Commerce,
Industry and Entrepreneurship with the adequate theoretical knowledge in the
discipline.
PEO 2 Core Competency Development
To demonstrate professional competence to pursue higher studies, research and
career building in the dynamic global business and economic environment.
PEO3 Professional Skill Development
To empower the students with strong interpersonal, decision-making, reasoning,
communication, and leadership skills
PEO4 Social Skills and Ethics
To develop competent, committed, conscious, creative, and socially responsible
citizens

PEO5 Environment and Sustainability

To develop a multidisciplinary perspective to augment innovatively towards
business, economic and environment sustainability
PEO6 Life Long Learning
To enable students to involve in lifelong learning in the pursuit of excellence

2
 PROGRAMME OUTCOMES (POs)
(School of Commerce and Economics)

Students will be able to

PO1 Disciplinary Knowledge
Demonstrate conceptual knowledge across functional domains and advanced
knowledge in the area of specialization in the national and global work
environment.
PO2 Professional Skills
Develop critical thinking in core functional areas of business and economics and
the ability to take decisions with a holistic perspective.
PO3 Entrepreneurship and Employment Skills
Become empowered individuals who will emerge as entrepreneurs or be
employed in various positions in industry, academia, and Government

PO4 Competency Development

Design and develop conceptual knowledge, using contemporary research tools for
effective performance, and recognize the need for self-motivation to engage in
socially relevant research.

PO5 Self-Directed and Lifelong Learning

Engage in independent and life-long learning, especially through MOOCs and
other online courses to acclimatize themselves in a dynamic work environment

PO6 Environment and Sustainability

Contribute innovatively towards business, economic and environment
sustainability
PO7 Social Skills and Ethics
Become competent, committed, conscious, creative, and compassionate men and
women for and with others

3
 PROGRAMME SPECIFIC OUTCOMES (PSOs)
(Department of Commerce)

Upon successful completion of the M. Com programme, the students will be able to:
PSO1 Gain higher levels of proficiency the various conceptual knowledge of commerce
both in national and global context.

PSO2 Develop broad-based business skills, positive attitude, and knowledge to meet the
expectation of the business and industry at the national and global level.

PSO3 Identify business opportunities to create and manage innovations and

entrepreneurship.

PSO4 Adapt to a rapidly changing environment with learned knowledge and skills.

PSO5 Design and develop conceptual knowledge, using contemporary research tools for
better decision making and creating new knowledge in the field of commerce
through socially relevant research.

PSO6 Achieve higher levels of proficiency and self-actualization through the pursuit life-
long learning.

PSO7 Become socially responsible citizens, committed to take transformative steps

which lead the society on sustainable path

4
Correlation Rubrics

High Moderate Low No Correlation

3 2 1 0

Mapping of PEOs with Vision and Mission

Vision Mission 1 Mission 2 Mission 3 Mission 4
PEO1 3 3 2 3 3
PEO2 3 2 3 3 3
PEO3 3 2 3 3 2
PEO4 3 2 3 3 3
PEO5 3 2 2 2 3
PEO6 3 3 2 2 3
High Correlation: 67% Moderate Correlation: 33%

Mapping of POs with PEOs

PEO1 PEO2 PEO3 PEO4 PEO5 PEO6
PO-1 3 2 2 2 3 3
PO-2 2 3 3 3 2 2
PO-3 2 3 3 3 2 2
PO-4 2 3 3 3 3 2
PO-5 3 2 2 2 3 3
PO-6 3 2 2 3 3 3
PO-7 3 3 3 3 2 3
High Correlation: 60% Moderate Correlation:40%

Mapping of PSOs with PEOs

PEO1 PEO2 PEO3 PEO4 PEO5 PEO6
PSO-1 3 3 2 3 2 3
PSO-2 2 3 3 3 2 2
PSO-3 3 3 3 2 2 3
PSO-4 3 3 3 2 2 3
PSO-5 3 3 3 2 2 3
PSO-6 2 2 2 2 3 3
PSO-7 3 2 2 2 2 3
High Correlation:55%Moderate Correlation: 45%
5
Mapping of PSOs with POs

PO1 PO2 PO3 PO4 PO5 PO6 PO7

PSO-1 3 2 2 3 3 2 3
PSO-2 3 3 3 3 2 2 2
PSO-3 3 3 3 3 2 2 2
PSO-4 2 3 3 3 2 2 2
PSO-5 3 3 3 3 2 2 2
PSO-6 3 2 2 2 3 3 3
PSO-7 3 2 2 2 3 2 2
High Correlation: 51% Moderate Correlation: 49%

6
 LOYOLA COLLEGE (AUTONOMOUS), CHENNAI POST GRADUATE &
RESEARCH DEPARTMENT OF COMMERCE (2021 - Restructured
Curriculum)
OVERALL COURSE STRUCTURE (MCom)

Sem Code Course Title T/L Category Hrs Cr

I PCO1MC01 Business Environment and Management T MC 6 5
I PCO1MC02 Concepts
Legal Aspects of Business T MC 6 6
I PCO1MC03 Strategic Marketing Management T MC 6 5
I PCO1MC04 Accounting for Decision Making T MC 6 6
I PCO1MC05 Capital and Derivatives Market T MC 6 6
II PCO2MC01 Human Resource Management T MC 6 5
II PCO2MC02 Strategic Financial Management T MC 4 3
II PCO2MC03 E-Commerce T/L MC 6 5
II PCO2MC04 Direct tax planning and Management T MC 6 5
II PCO2SI01 Summer Internship T SI -- 1
III PCO3MC01 Business Analytics T MC 5 4
III PCO3MC02 Business Research Methods T MC 5 5
III PCO3MC03 Corporate Accounting and Reporting T MC 5 5
III PCO3MC04 Entrepreneurship and Innovation Management T MC 5 4
IV PCO4MC01 Banking and Insurance T MC 5 5
IV PCO4MC02 Global Marketing Management T MC 4 4
IV PCO4MC03 Organizational Behaviour T MC 6 6
IV PCO4MC04 International Financial Management - M 15 5
IV PCO4PJ01 Project C
130* 99
* 120 Contact hours and 10 Outside Class #Outside Class

Major Elective (ME)

Sem Code Cour T/L Category Hrs Cr

II PCO2ME01 Investment Management se T ME 4 4
Title T
II PCO2ME02 Global Supply Chain Management T ME 6 4
III PCO3ME01 AD Psychology T ME 4, 2
III PCO3ME02 Indirect Tax T ME 14 2
L

6
 Courses offered to other Departments

Sem Code Course T/L Category Hrs Cr

II titleto other departments)
PCO2CD01 Wealth Management (Offered T CD 3 1
III PCO3ID01 Behavioural Finance & Econometrics T ID 6 3

Financial Economics
MC – Major Core; ME-Major Elective; ID-Inter-Disciplinary; MO-MOOC; LS-
Life Skills; SK- Soft Skills;
CD-Cross Disciplinary; VA- Value Added; SI-Summer Internship; SL-
Service Learning; PJ-Project

7
 M. Sc Zoology Restructured LOCF Curriculum (effective from June, 2022)

PART SEMESTER I SEMESTER II SEMESTER III SEMESTER IV

MC Business Environment and Human Resource Management Business Analytics (5h/4c) Banking and Insurance
Management Concepts (6h/5c) (6h/5c) (5h/4c)
Legal Aspects of Business (6h/6c) Strategic Financial Management Business Research Methods Global Marketing
Strategic Marketing Management (6h/5c)
E-Commerce (5h/4c) (5h/5c)
Corporate Accounting and Management
Organizational(5h/4c)
Behaviour
(6h/5c)
Accounting for Decision Making Direct tax planning and Reporting (5h/4c)
Entrepreneurship and Innovation International Financial
(6h/6c) Management (6h/4c) (5h/5c)
Management (5h/4c) Management (5h/5c)

Capital and Derivatives Market

(6h/6c)

ME Investment Management (4h/2c) AD Psychology (4h/2c)

Global Supply Chain Indirect Tax (4h/2c)

Management (4h/2c)
ID Behavioural Finance &
Econometrics

MOOC Financial Economics (6h/3c)

s LS

SK Soft skills (2h/1c) outside the

class hours
CD Wealth Management (3h/1c)

VA Fintech – An Overview (2h/1c)

outside the class hours

SI Summer Internship 3 to 4 weeks

SL (1c) (Outside Class Hours) Service Learning (1c) outside

PJ Project (10h/3c)

Hr/c 30h (28c) 30h (23c+1c) 30h (26c) (26c) 30h (20c)
MC – Major Core; ME-Major Elective; ID-Inter-Disciplinary; MO-MOOC; LS-Life Skills; SK- Soft
Skills; CD-Cross Disciplinary;
VA- Value Added; SI-Summer Internship; SL-Service
Learning; PJ-Project
* Based on students’ preference two courses will be offered
from the pool of 10.
8
Course Code PCO1MC01
Course Title BUSINESS ENVIRONMENT AND MANAGEMENT CONCEPTS
Credits 05
Hours/Week 06
Category Major core
Semester I
Regulation 2022
Course Overview:
This Course -
 Covers the basics concepts on the economic environment
 Explains the basic knowledge on the privatization, liberalization, and globalization
 Identifies the importance of NITI Ayog, its vision of national development priorities
 Gives an exposure on strategic management
 Gives an exposure on Six Sigma, TQM and the Change Management.
Course Objectives:
The students will be able to
 Describe the concepts of business, management and their features and interpret the
functional areas of business organisation and management
 Discuss the forms of business organization and understand their dimensions
 Explain the issues relating to bringing the resources together, including personnel, materials,
and equipment
 Discover and understand the concept of motivation, leadership, staffing and communication
and controlling
 Understand the foundations of modern trends such as Crisis management, Six Sigma and
Total Quality Management.

Prerequisites: Basic knowledge on Business and its environment

Syllabus
UNITS CONTENT HOURS COs CLs
UNIT I Business environment-meaning-elements- K1
CO1
Economic environment, Economic Policies, 18 K2
CO2
Economic Planning-Legal environment of K3
CO3
Business - Competition policy, Consumer K4
CO4
protection, Environment protection; Policy K5
CO5
Environment - Liberalization, Privatisation and K6

10
 globalisation, Second generation reforms,
Industrial policy and Implementation-Industrial
growth and structural changes-NITI Ayog- vision
of national development priorities, sectors and
strategies- initiatives and mechanisms
UNIT II Business Management-functions-characteristic- 18
K1
skills required for managers- Challenges of a CO1
K2
manager in the 21st Century-Planning- CO2
K3
Objectives, Strategies, Planning process, CO3
K4
Decision-making-Organising, Organisational CO4
K5
structure, Formal and Informal organisations, CO5
K6
Organisational culture.
UNIT III Staffing- Definition, Nature and Purpose of 18
Staffing, An overview of the staffing functions: K1
CO1
Situational factors affecting staffing, Skills and K2
CO2
personal characteristics needed by managers,- K3
CO3
Leading- Motivation, Leadership, meaning, K4
CO4
importance and factors affecting leadership, K5
CO5
leadership styles, and followership; Committees, K6
Communication-Controlling.
UNIT IV Strategic Management – SWOT analysis – BCG 18 K1
CO1
matrix – classification of strategies - managerial K2
CO2
decision making – group decision making – K3
CO3
Corporate social responsibility – Strategies - K4
CO4
Indian experiences in CSR- Corporate K5
CO5
Governance and Business Ethics. K6
UNIT V Change Management, Crisis Management, 18 K1
CO1
Strategic Management, Total Quality K2
CO2
Management, Six Sigma, Risk Management, K3
CO3
Global Practices in Management, Computer K4
CO4
Aided Management. K5
CO5
K6
RECOMMENDED TEXT BOOK
1) Gupta C.B, Business Management, Sultan Chand & Sons, New Delhi, 15th Revised
Edition, 2018.

11
REFERENCE BOOKS:
1) Gupta CB, Businesss Environment, Sultan Chand & Sons, New Delhi, 15th Revised
Edition, 2018
2) Pillai.R S N & Kala.S, Principles and Practice of Management, Sultan Chand & Sons, New
Delhi, Ist Edition, 2013.
3) Prasad.L.M.,Principles and Practice of Management, Sultan Chand & Sons; Eighth edition,
2013.
4) Certo Sameul C, Certo S. Travis, Modern Management: Concepts and Skills; 11th Edition,
PHI Pvt. Ltd., 2010.
5) Pyzdek Thomas, Six Sigma Project Planner, Tata McGraw Hill Education Pvt. Ltd. 2009.
Web Resources
1. http://www.kfupm.edu.sa/deanships/library/Userguides/BusinessElGar.pdf
2. https://www.taylorfrancis.com/books/mono/10.4324/9780203084892/management-
frameworks-jacques-kemp-andreas-schotter-morgen-witzel
3. https://tripurauniv.ac.in/Page/SubjectWiseOnline_EBooks_Business_Management

Course Outcomes (COs) and Cognitive Level Mapping

At the end of this course, the students will be able to:
COs STATEMENTS BLOOM’s
LEVEL
Understand the economic environment and the functions of NITI
CO1 K1 & K2
Ayog in the policy making.
Integrate and understand how the business environment affects a
CO2 K3
business
Understand how businesses achieve growth with focus on international
CO3 expansion, operating in multiple markets, new business opportunities, K4
corporate social responsibilities etc.
Evaluate the range of motivation, coordination, leadership, dynamics
CO4 K5
and control in the business.
Demonstrate ethical practices in business by applying learned
CO5 K6
principles and theories of management.

12
Course Code PCO1MC02

Course Title LEGAL ASPECTS OF BUSINESS

Credits 06
Hours/Week 06
Category Major Core (MC) – Theory
Semester I
Regulation 2020
Course Overview
In this Course students will be able to:
 Learn the legal provisions of various business transactions.
 Apply the relevant provisions while carrying out personal and business transactions.
 Avoid committing illegal and unlawful activities while carrying out various business
transactions.
 Enforce their rights as various stake holders of business as per the changing situation, as it
warrants.
 Acquire the skill of understanding the case laws and application of the same to adhere with
the real time situation in the business context.
Course Objectives
The student will be able to:
 Understand the relevance and importance of legal provisions under various Acts.
 Identify the fundamental legal provisions to be applied under each Act.
 Compare and contrast the provisions relating to avoidance of illegal and unlawful
activities while carrying out personal and business transactions.
 Analyse and enforce the rights as various stake holders of business.
 Interpret and apply the legal provisions while carrying out personal and business
transactions.
Prerequisites Basic knowledge of Legal aspects of Business

13
 SYLLABUS
UNIT CONTENT HOURS COs COGNITIV
E LEVEL
I THE FACTORIES ACT-1948 15 CO1, K1, K2, K3,
Meaning of factory-definitions-the inspecting CO2, K4, K5, K6
staff-health and safety measures-hazardous CO3,
process-welfare measures-working hours for CO4,
adults-holidays-employment of young persons- CO5
employment of women-annual leave with wages-
penalties and procedures.
IIObU THE INDUSTRIAL DISPUTES ACT-1947 18 CO1, K1, K2, K3,
Object of the act-definitions-industrial dispute- CO2, K4, K5, K6
reference of industrial disputes to grievance- CO3,
settlement authorities-authorities under the act- CO4,
works committee-conciliation officers-board of CO5
conciliation-courts of enquiry-adjudication
machinery-powers and duties of authorities-
strikes and lock outs-prohibition of illegal strikes
lock-outs and-lay-off-retrenchment-transfer and
closing down of undertakings-unfair labour
practices-penalties.
De
III THE COMPETITION ACT-2002 15 CO1, K1, K2, K3,
Definitions- prohibition of certain agreements- CO2, K4, K5, K6
Abuse of dominant position-regulation of CO3,
combinations- ions-Competition Commission of CO4,
India-duties, powers an functions of commission- CO5
duties of director general-competition advocacy.

IV THE INFORMATION TECHNOLOGY 15 CO1, K1, K2, K3,

ACT-2000 CO2, K4, K5, K6
Definitions-Digital and electronic signature- CO3,
electronic governance-attribution, CO4,
acknowledgement - and despatch of electronic CO5

14
 records-Secure electronic records and electronic
signatures-Regulation of certifying authorities-
electronic signature certificates -duties of
subscribers-Penalties compensation and
adjudication-The cyber appellate tribunal-
offences.
VM INTELLECTUAL PROPERTY RIGHTS 15 CO1, K1, K2, K3,
LAWS CO2, K4, K5, K6
Definitions-Patents-meaning-rules-salient CO3,
features of Patent Act- 1970-duration of patents- CO4,
patentable subject matter-Trade marks Act-1999- CO5
registration of trade marks-duration and renewal
of trade marks-rights conferred by registration-
infringement of registered trade marks-offences-
penalties and procedure-Copy Rights Act-1957-
registration of copy right-infringement of copy
right-remedies for infringement of copy rights
and appeals.

Text Books
1.Mercantile Law, Kapoor N.D, Sultan Chand & Sons, 2020
2.Mercantile Law,M.C.Kuchhal&Vivek Kuchhal,Vikas Publishing House Pvt Ltd,2020
3.Industrial,Labour and General Laws,ICSI,2021
Suggested Readings
1.Legal Aspects of Business, Daniel Albuquerque,Oxford University Press,2020
2.Legal Aspects of Business,Ravinder Kumar,Cengage Learning India Pvt Ltd, 2020
3.Labour& Industrial Laws,Padhi P.K ,PHI Learning,2020
4.Industrial, Labour &General Laws,N.S.Zad,Taxmann Publications Pvt. Ltd ,2019
5.Business & Industrial Laws,Renu Arora,International Book House Pvt Ltd,2020
6.Economic and Labour Laws,Pandab,Lawpoint Publications,2020
7.Business Law,Avtar Singh,Eastern Book Company,2020
8.Int.to Intellectual Property Rights,H.S.Chawla,Oxford&IBH Publishing Co.Pvt.Ltd,2020
9.A Guide to Competition Law,Sudhanshu Kumar,LexisNexis Publishers,2020
10.Intellectual Property Law,P.Narayanan,Eastern Law House,2020

15
 Web Resources
1.http://www.icsi.edu
2.https://www.studyfromhome.in/product-detail/industrial-labour-and-general-laws-ilgl
3.https://eprocure.gov.in/cppp/rules
4.https://legislative.gov.in/competition-act-2002
5.https://ipindia.gov.in
6.http://www.nishithdesai.com

Course Outcomes (COs) and Cognitive Level Mapping

At the end of this course, the students will be able to:
Bloom’s
COs Statements
Level
Understand and recall the fundamental legal principles laid down
CO1 K1, K2
in industrial, economic, IT and intellectual property rights laws.
Identify the provisions of industrial, economic, IT and intellectual
CO2 K3
property rights laws.
Compare and contrast the procedures involved in industrial,
CO3 economic, IT and intellectual property rights laws and apply them K4
appropriately.
Evaluate various situations with the help of case laws covered in
CO4 K5
industrial, economic, IT and intellectual property rights laws .
Assess and develop various provisions that are required under
CO5 K6
industrial, economic, IT and intellectual property rights laws .

16
Course Code PCO1MC03
Course Title STRATEGIC MARKETING MANAGEMENT
Credits 05
Hours/Week 06
Category Major Core (MC) - Theory
Semester 1
Regulation 2022
Course Overview:
This Course-
 Enables the student to understand the need for and importance of marketing.
 Examines the process by which marketing builds on comprehensive understanding of
consumer behaviour to create value.
 Explores with different marketing mix elements to examine how marketing managers solve
business problems.
 Enhances to understand holistic marketing organization for the long run.
 Identifies the avenues of various business modules based on the investment available
focusing on the targeted customers

Course Objectives:
The student will be able to-
 Understand the marketing strategies and plans with the specific emphasis on creating
customer value.
 Assess market opportunities by closely monitoring its marketing environment.
 Enables the student to understand the concept of marketing mix as a framework for
marketing decision making
 Comprehend an in-depth understanding of the field of modern marketing and to integrate
theoretical concepts with practical marketing problems.
 Design the case studies based on the real time experience and get trained in the
development of strategic plans as per the business contingencies.
Prerequisites Fundamental knowledge on marketing
SYLLABUS
UNIT CONTENT HOURS COs CLs
UNDERSTANDING THE CO 1
K1
I MARKETING MANAGEMENT: 18 CO 2
K2
Definition- Importance – Scope of CO 3

17
 marketing – Types of entities CO 4 K3 K4
marketed – Marketers and prospects – CO 5 K5
Key customer markets- Core K6
marketing concepts – The new
marketing realities- New company
capabilities- Company orientation
towards the marketplace –
Components of marketing mix and
Updating the four P’s of modern
marketing management- Marketing
management tasks
CAPTURING MARKETING
INSIGHTS:
Gathering Information and
Scanning the environment – CO 1 K1
Conducting marketing research CO 2 K2
II and forecasting demand – 12 CO 3 K3 K4
Connecting with customers – CO 4 K5
Analysing consumer markets – CO 5 K6
Identifying market segments and
targets – Dealing with competition.

CHOOSING AND DESIGNING

VALUE:
Setting product strategies - Product
levels – Product classifications –
Product and services CO 1
differentiation – Product system CO 2 K1
and mix – Product line analysis- CO 3 K2
III Packaging and labeling – Distinct 18 CO 4 K3 K4
characteristics of services - CO 5 K5
Product life-cycle marketing K6
strategies – Developing pricing
strategies and programs – Steps in
setting the price – Price-adaptation
strategies.

18
 DELIVERING AND
COMMUNICATING VALUE:
Designing and managing CO 1
integrated marketing channels – CO 2 K1
Managing retailing, wholesaling CO 3 K2
IV and logistics, Designing and 15 CO 4 K3 K4
managing integrated marketing CO 5 K5
communication mix – Steps in K6
developing effective
communications.

TRENDS IN MARKETING
PRACTICES:
Internal marketing – Socially CO 1
K1
responsible marketing – Digital CO 2
K2
marketing - Marketing CO 3
V 15 K3 K4
implementation and control- The CO 4
K5
future of marketing. – Introducing CO 5
K6
new market offerings – Tapping
into global market.

Text Books:
 Kotler Philip, Kevin Lane Keller, Abraham Koshy & Mithileshwar Jha, Marketing
Management: A South Asian Perspective, Pearson, 14e., 2017.
 Kotler Philip, Kevin Lane Keller, Marketing Management, Pearson, 15e, 2017.
 Philip Kotler, Gary Armstrong and Prafulla Agnihotri, Principles of Marketing, Pearson,
17e, 2018.

Suggested Readings
 Orville Walker, John Mullins, Marketing Strategy: A Decision-Focused Approach,
McGraw-Hill Education, 8e, 2013.
 J. Paul Peter, Jr. James H. Donnelly, Marketing Management: Knowledge and Skills,
McGraw-Hill Education, 11e, 2012.
 Wilson Richard M.S, Gillingam Collin, Strategic Marketing Management, Viva books (P)
Ltd., 3e, 2010.

19
 Web Resources
 https://www.marketingwebsites.ca/
 http://mpbou.edu.in/slm/mba1p6.pdf
 https://www.tutorialspoint.com/marketing_management/marketing_management_tutorial.p
df
 https://www.skillsyouneed.com/lead/marketing-skills.html
 https://www.podium.com/article/marketing-skills/

Course Outcomes (COs) and Cognitive Level Mapping

Upon successful completion of this course, the student will able to:
BLOOM’s
COs STATEMENTS
LEVEL
Able to identify the need, importance and the core concepts of marketing
CO1 and the role of marketing in contemporary business world. K1, K2

Apply the knowledge of consumer behaviour to examine the decision

process, describe the target market and determine the positioning strategy
CO2 K3
according to consumer characteristics and behaviour.

Analyse a firm’s product and branding strategy and apply conceptual

knowledge and analytical tools to forecast market potential and examine
CO3 K4
different pricing strategies a firm can utilize for pricing decision.

Integrate various methods of designing and managing an integrated

marketing channels and apply marketing communication tools such as
CO4 advertising, direct marketing, personal selling, sales promotion, and public K5
relations and construct a promotional plan that reflects an integrated
marketing communication perspective
Demonstrate the important shifts in marketing and business practices and
CO5 K6
create the significant characteristics that are truly customer driven.

20
Course Code PCO1MC04
Course Title ACCOUNTING FOR DECISION MAKING
Credits 6
Hours/Week 6
Category Major Core (MC)
Semester I
Regulation 2022

Course Overview:
This Course –
 Explains various aspects of financial, cost and management in the process of decision
making at all levels of activities.
 Describes the behaviour of fixed and variable cost in marginal costing in a limiting situation.
 Focuses the impact of grouping the cash flow activities as per the Accounting Standards.
 Understands the financial statement with help of the ratios for improving the business
performance considering the variance of material, labour and overhead.
 Develops various techniques for evaluating the capital budgeting based on the time value of
money.
Course Objectives:
The student will be able to
 Understand the need of various accounting practices and Standards followed by the
corporates for taking the decisions in fixing cost and making profit to sustain in the business
 Decide the course of business activities for aiming maximum profit of the company by
modifying behaviour of cost under different situation in the industry.
 Prepare the cash flow statements from various activities like operating, finance and investing
to submit quarterly income statement as per the Income Tax provisions.
 Learn to analysis, compare, and interpret the income statement and financial statement with
help of ratios and apply the variances of materials, labour and overhead for decision-making.
 Assessing the investment perspectives in the capital budgeting by applying the techniques
of whether to accept or reject the investment proposal based on the time value of money.

Prerequisites Basic knowledge in financial, cost and

management accounting.

21
 CONTENT HOURS COs CLs
Decision Making in Cost and Transfer Pricing
Definition of Management Accounting - Nature and
Purpose of Themes in Management Accounting-
Customer Perspective, Objective and Measures- K1
CO 1
Inflation, Advanced Management Technology and K2
CO 2
Management Accounting-The Decision- Making K3
12 CO 3
Process- A Frame Work of Decision- Making- Short K4
CO 4
Term and Long Term Decisions-Various Cost K5
CO 5
Concepts and Pricing Methods in Decision Making- K6
Relevant Cost, Activity Based Costing and Transfer
Pricing. (Problems on Relevant Cost, Activity Based
Costing and Transfer Pricing)
Decisions Making on Cost Behaviour
Classification of Cost – Behavioural Study of Cost for
K1
Decision making -Variable, Fixed and Semi Variable
CO 1 CO 2 K2
or Semi Fixed Cost- - Break-Even Point- Cost Volume
CO 3 K3
Profit Analysis – Differential Costing or Incremental 18
CO 4 K4
Analysis –Application of Marginal Costing-
CO 5 K5
Managerial Decision on Various Situations and
K6
Limiting Factors (Problems on Application of
Marginal Costing)
Cash Flow Decision
Concept of Fund and Cash- Importance and Uses of
K1
Cash Flow Statement- Advantages and Limitations of CO 1
K2
Cash Flow Statement- Classification of Cash Flow CO 2
K3
Activities like Cash Flow from Operating Activities , 18 CO 3 CO 4
K4
Cash Flow from Investing Activities and Cash Flow CO 5
K5
from Financing Activities Preparation of Cash Flow
K6
Statement As Per AS-3.( Problems on Cash Flow
Statement)
Financial Statement and Variance Analysis K1
CO 1
Income Statement, Comparative Statement and Trend K2
CO 2
Analysis- Ratio Analysis based on Financial K3
15 CO 3 CO 4
Performance, Profitability, Expenses, Positions and K4
CO 5
Asset Utilisation - Preparation of Financial Statement. K5
K6

22
Standard Costing – Application of Material, Labour
and Over- Head Variances.
(Problems on Ratio Analysis and Standard
Costing)

Long Term Decision Making

K1
Capital Budgeting- Significance, Steps and
CO 1 K2
Advantages of Capital Budgeting-Techniques of
CO 2 K3
Evaluating the Capital Budgeting- Decision to Accept 15
CO 3 CO 4 K4
or Reject the proposals on Pay Back and discounted
CO 5 K5
Pay Period, Accounting Rate of Return, Discounted
K6
Cash flow Methods.
Text Books:
1. V.K. Saxena/ C.D and Vashist ., Management Accounting- Decision- Making.
Sultan Chand & Sons Educational Publication, New Delhi ,10th Edition 2020
2. Ray Proctor ,,. Managerial Accounting for Business Accounting. Pearson Education
Limited. 7th Edition 2019.
Suggested Readings
1. Dr. S.N. Maheshwari/ Dr. S. K. Maheshwari and Sharad K Maheshwari Accounting For
Management,. Vikas Publishing House Pvt Ltd 6th Edition 2016
2. Debarshi Bhattachryya Management Accounting Pearson Education Limited. 4th Edition 2018
3. T .Vijayakumar ,, Accounting for Management Tata McGraw Hill Education Pvt Ltd New
Delhi,5th Edition. 2017.
Web Resources
1. https://www.sultanchandandsons.com
2. https://www.pearsoned.co.in
3. https://www.vikaspublishing.com
4. https://www. pearsoned.co.in/dbhattacharyya
5. http://www.tatamcgrawhill.com

23
 Course Outcomes (COs) and Cognitive Level Mapping
Upon successful completion of this course, the student will able to:
BLOOM’s
COs STATEMENTS
LEVEL
Understand the process of taking Managerial Decision from different
CO1 perspective by applying various techniques in a limited sources of the K1, K2
industry set up.
Apply the various techniques to deal Cost Volume and Profit Analysis by
CO2 clearly understanding the behaviour of variable and fixed cost pertaining to K3
a product or service.
Prepare and Analyse Cash Flow Statement from operating, investing and
CO3 financing activities as per AS -3 and compare current year’s data with K4
previous year’s records for taking decisions on certain crucial matters.
Evaluate, Prepare and Compare the different Vital Ratios from the income
statement and financial statement to find financial viability and the
CO4 performance of industry during the given period. K5
Apply the Material, Labour and Over- Head Variances on the real-time
situation for finding the reason deviation.
Create the innovative methods of investing in the long-term funds in various
CO5 capital budgeting to take decision to accept or reject proposal K6
with the understating of various techniques.

24
Course Code PCO1MC05
Course Title CAPITAL & DERIVATIVES MARKET
Credits 6
Hours / Week 6
Category Major Core
Semester I
Regulation 2022
Course Overview:
This Course-
 Provides a conceptual understanding and in-depth knowledge of securities markets in India
& familiarizes the students with the instruments of risk management in securities market.
 Equips them with necessary stock market theoretical and practical know how and provides
an academic base so that students can apply the same in equity markets research for wealth
creation.
 Augments the student’s intuition on capital market movements and equips them with
necessary skills for pricing and hedging of derivative securities, to use them for investment,
risk management, and prediction purposes.
 Provides a perfect blend of Fundamental Analysis, that helps investor to pick the right stock
and Technical Analysis which will provide the correct entry and exit timing and prices of
the stock through the study of charts.
Course Objectives:
The students will be able to-
 Understand the various processes involved in Primary and Secondary Markets.
 Segregate and analyse stocks, proper entry and exit time of the stock, determine the risk
of a stock investment or trade, understand why markets move the way they do, and help
them to choose the right trading style like an expert trader.
 Understand the schemes and products in Mutual Funds and Derivatives Markets in
India.
 Give a right perspective of investment and approach the capital market and the
derivates markets as the avenues of productive investments.
 Acquire the skill of adhering with the turbulent situation of the markets and help them
in the application of investment strategies according to the changes warrant.

25
 SYLLABUS
UNIT CONTENT HOURS COs CLs
Indian Capital Market - An Overview : Evolution of
Capital Markets - Primary & Secondary Market in India –
K1
Meaning, Characteristics, Differences – Regulatory CO 1
I 10 K2
Framework of Securities Market – SEBI – Formation, CO 2
K3
Role & Power - Participants in Indian Capital Market.

Capital Market Operations – Types of Securities Issue

in Indian Capital Market - IPOs, FPOs, Private Placement
- Book building process – Overview of BSE, NSE, OTCEI K1
– Indices in Indian Capital Market - Listing of Securities CO 1 K2
II at Stock Exchanges – Trading System in Secondary 16 CO 2 K3
Market – Clearing & Settlement Protocols – Margin CO 3 K4
Trading, Circuit Breakers, Insider Trading, Price Rigging
– Bond Market & Money Market : An Overview.

Market Participants & Financial Instruments -

Depository – role and functions – depository participants,
issuers and registrars (RTs) – Role of FIIs, Investment CO 1
K1
Bankers, QIP & QIBs. Capital market instruments – CO 2
K2
Equity, Debentures, Preference Shares, New instruments CO 3
K3
III of capital market – pure, hybrid, OFCD– Money market 14 CO 4
K4
instruments; Treasury bills, Commercial papers; CO 5
K5
Certificate of deposits – Overseas market instruments -
K6
FCCBs, GDRs, ADRs, IDRs – Crux of Fundamental &
Technical Analysis.

Derivatives Market – An Overview – Meaning, CO 1

K1
Characteristics, and Types of Derivatives – Uses of CO 2
K2
Derivatives – Participants in Derivatives Market - CO 3
K3
IV Understanding Interest Rates and Stock Indices - Trading 10 CO 4
K4
of Derivatives contracts - Clearing and Settlement. CO 5
K5
K6

V Derivative Instruments – Introduction to Futures & 15 CO 1 K1

26
 Options – Pricing & Mechanism - Options Trading CO 2 K2
Strategies – - Forward Contracts - Differences between CO 3 K3
Futures, Options & Forward Contracts - SWAP Contracts CO 4 K4
– ETFs – Credit Derivatives. CO 5 K5
K6

Text Books:
1. Securities Market Foundation : Series XII, NISM Publication, 2018.
2. Rustagi R.P, Investment Analysis & Portfolio Management, Sultan Chand Publications,
2011.
3. Equity Derivatives Workbook : Series VIII, NISM Publication, 2020.
4. Indian Securities Market; NSE Publication, 2012.
Suggested Readings:
1. Varshney P.N & Mittal S.K, Indian Financial System, Sultan Chand Publications, 2011.
2. Bhalla V.K, Investment Management; S.Chand Publication, 2011.
3. John C. Hull, Options, Futures, and Other Derivatives, Prentice Hall; 5thedition, 2002.
4. T. V. Somanathan, Derivatives, Tata McGraw Hill Publication, New Delhi.
Web Resources:
1. https://pass4sure.in/workbook/
2. https://www.nseindia.com/resources/publications-indian-securities-ismr
3. https://www.freebookcentre.net/Business/Stock-Trading-Books.html

Course Outcomes (COs) and Cognitive Level Mapping

Upon successful completion of this course, the student will be able to:
BLOOM’s
COs STATEMENTS
LEVEL
Identify the basics of Derivatives and capital market to understand the
CO1 K1, K2
factors determining the activities involved.
Give the conceptual understanding of theories of stock market and enables
CO2 K3
to obtain the rationalities of equity market and research.
Understand the schemes and products in Mutual Funds and Derivatives
CO3 K4
Markets in India and the participants of the market
Comprehend the perspective of investment and the approaches of the
CO4 K5
capital market and the avenues of productive investments.
Assess the unforeseen situation and develop the application of investment
CO5 K6
strategies as per the contingencies.

27
Course Code PCO2MC01
Course Title HUMAN RESOURCE MANAGEMENT
Credits 05
Hours/Week 06
Category Major Core
Semester II
Regulation 2022
Course Overview:
1) The course develops a critical understanding of the role and functions of the various human
resource activities in an organisation,
2) Providing students with a comprehensive review of key HRM concepts, techniques and issues.
3) Working with contemporary case studies, students not only engage in collaborative and individual
work processes but use communication and discourse characteristic of the HRM context and
environment.
4) The course purposes to sensitize with various facets of managing people in the organisations
from the stage of acquisition to development and retention and to create an understanding of
various policies and practices of human resource management.

Course Objectives:
The main objectives of this course are to make student to be able to understand

1. The functions, systems, policies and applications of Human Resource Management in

organizations.

2. An overview of theoretical foundations of key areas associated with HR development in the

organizations,

3. HR skills and their ability to assess the constraints and opportunities associated with managing
employees in different socio-economic and political context.

4. Have an understanding and use of different kinds of training and development strategies in real
life scenario.

Prerequisites Basic knowledge on Business Management, Human Resources

SYLLABUS
UNITS CONTENT HOURS COs CLs

28
UNIT I Human Resource Management 18 HRS

Human Resource Management -

Definition - Objectives - Functions -
Scope Importance - HRM in India - K1
CO1
Evolution of HRM - Computer K2
CO2
Application in Human Resource K3
CO3
Management - Quality of a good K4
CO4
Human Resource Managers- K5
CO5
Challenges of HRM Managers- K6
Moderate Differences between
domestic and International HRM.

UNIT II Recruitment and selection 18 HRS

Human Resource Planning, Job

analysis, Job description and
specifications, Use of Job analysis
information, Recruitment and
Selection - Sources of Recruitment - K1
CO1
Staffing Policies – Issues in Staff K2
CO2
Selection, Staffing Internationally K3
CO3
Selection Process - Test Types - K4
CO4
Interview Types - Career Planning - K5
CO5
VS Man Power Planning and K6
succession Planning - Career
Planning - Process - Career
Development - Placement and
Induction.

UNIT III Training and Development 18 HRS

K1
CO1
Training and Development, steps K2
CO2
to Take in Training an Employee- K3
CO3
Types of Training- Designing a K4
CO4
Training Program-Succession K5
CO5
Planning. K6

29
UNIT IV Performance Appraisal 18 HRS

Managing Employee Performance-

K1
Handling Performance- Performance CO1
K2
Evaluation Systems-Appraisal CO2
K3
Methods–Performance Appraisal CO3
K4
Legal Considerations-Limitations of CO4
K5
Performance appraisal -Completing CO5
K6
and Conducting the Appraisal,

UNIT V Compensation 18 HRS

Compensation: Wage and Salary

Administration, Incentive and Fringe
benefits. Morale and Productivity;
Industrial Relations - Meaning &
Characteristics Industrial Relations - K1
CO1
Parties to Industrial relations - K2
CO2
Industrial Relations in India, K3
CO3
Health, Safety, Welfare and Social K4
CO4
Security, Workers participation in K5
CO5
Management, Grievance Procedures - K6
Redressal of Grievances, Industrial
Dispute -Causes for Industrial
Disputes - Settlement of Industrial
Disputes.

Text Books
1) Gupta C.B.,(2018) Human Resource Management, Sultan Chand & Sons,New Delhi.
2) Aswathappa.K,(2016) Human Resource and Personnel Management - - Tata Mc Graw Hill
Publishing Co. Ltd.

Suggested Readings
1) Subba Rao(2015) Personnel & Human Resource Management , Himalaya Publishing
House,Mumbai.
2) Venkata Rathnam & B.K.,Srivastava Personnel Management & Human Resources,TMPL.

30
 3) Memoria C.B., Satish Memoria, Gankar Dynamics of Industrial Relations , Himalaya Publishing
House.
4) Performance Appraisal, Theory and Practice - AIMA - Vikas management Series, New Delhi -
1986.

Web Reference
https://www.geektonight.com/human-resource-management

Course Outcomes (COs) and Cognitive Level Mapping

Upon successful completion of this course, the student will able to:

BLOOM’s
COs STATEMENTS
LEVEL
Understand the role of Human Resource Management and explore the
CO1 K1, K2
recent trends of HRM.
Apply fundamental understanding of the factors affecting the demand
CO2 K3
and supply of human resources and computation of the worth of any job.
CO3 Analyse the factors influencing the procurement process. K4
Evaluate the different methods of performance appraisal to meet the
CO4 challenges of changing business environment. K5

Appreciate the understanding of HRM as a profession to become an able

CO5 professional to handle the line staff conflicts, grievances and the K6
Redressal of the grievances.

31
Course Code PCO2MC02
Course Title STRATEGIC FINANCIAL MANAGEMENT
Credits 05
Hours/Week 06
Category Major Core (MC) - Theory
Semester II
Regulation 2022

Course Overview:
This Course –
 Explains the various principles of financial management.
 Determines the mix of long term sources of fund needed for a company.
 Focuses on the risk involved in borrowing and repaying the capital with interest.
 Understand the various working capital policies for accounts payable and receivable all
types of industries.
 Know the alternative sources of raising fund to invest in the capital assets and the payment
of dividend policy.

Course Objectives:
The student will be able to
 Understand the various aspects of financial management.
 Decide on the appropriate pattern of capital structure for the corporate.
 Control over the cost of capital taking into consideration the risk involved in raising and
borrowing the long-term sources of fund
 Follow the proper working capital policy the particular type of industry.
 Prepare the best way of taking leasing decision on the fixed asset and paying the dividend
to the shareholders.

Prerequisites Theoretical and Practical Knowledge on Financial Management.

32
 CONTENT HOURS COs CLs
Introduction to Financial Management
K1
Basic Aspects, Scope, Objectives and Functions of Financial CO 1
K2
Management-Profit Maximisation Vs Wealth Maximisation – Role of CO 2
K3
Chief Financial Officer (CFO)- Financial Forecasting Sources of 12 CO 3
K4
Financing-Long, Medium and Short Term Financial Needs - CO 4
K5
Characteristics of Source of Funds Based on Risk, Cost and Control- CO 5
K6
Time value of Money.
Capital Structure and Leverage Analysis
K1
Meaning, Concept, Theories Pattern and Appropriate of Capital CO 1
K2
Structure-Point of Indifference- Factors Affecting the Capital CO 2
K3
Structure- Over and Under Capitalisation Composite Problems on 18 CO 3
K4
Deciding the Pattern of Capital Structure. CO 4
K5
Leverage – Operating, Financial and Combined Leverage Trading on CO 5
K6
Equity.
Cost of Capital and Risk Analysis in Capital Budgeting
CO 1 K1
Objectives, Concept, Importance and Classification of Cost of Capital-
CO 2 K2
Determination of Cost of Capital- Cost of Debt- Cost of Preference
CO 3 K3
Shares- Cost of Equity. 18
CO 4 K4
Definition of Risk – Risks and Uncertain Relationship Between Risks
CO 5 K5
and Return Various Source of Risk Incorporation of Risk Factor-
K6
General Techniques of Risk Analysis
Working Capital Management CO 1 K1
Concept of Working Capital- Factors Affecting Working Capital CO 2 K2
Requirement- Types, Source and Adequacy of Working Capital- of - CO 3 K3
15
Operating Cycle – Management of Cash- Management of Inventories- CO 4 K4
Management of Accounts Receivable and Payable - Credit Policies- CO 5 K5
Credit Evaluation K6
Lease Financing and Dividend Decision K1
CO 1
Meaning, Types, Advantages, Disadvantages and Limitation of K2
CO 2
Leasing- Practical Problems on Leasing. K3
15 CO 3
Concepts of Dividend – Forms of Dividend- Theories and Factors K4
CO 4
Affecting on Payment of Dividend-Determinants of Dividend Policy. K5
CO 5
K6

33
Text Books:
3. S. N. Maheshwari ., Financial Management
Sultan Chand & Sons Educational Publication, New Delhi ,19th Edition 2020
4. R. P..Rastagi,, Fundamentals of Financial Management By R P Rustagi, Taxmann
Publications14Th Edition 2021
Suggested Readings
1. Prasanna Chandra Financial Management, Theory and Practice Mc Graw-Hill New Delhi
10th Edition 2019
2. CA. K Harharan - Financial Management & Economic for Finance,, Premier Academy-
Chennai 5th edition2019
3. Anil Kumar Dhagat,,.Financial Management, Kogent Solution Inc, Dreamtech
Publication.,Delhi 3rd Edition 2015.
Web Resources
6. https://www.sultanchandandsons.com
7. https://ww.chahariharan@ rediffmail.com
8. https://www.mheducation.co.in
9. https://www. amazion.in
10. http://www.tatamcgrawhill.com

34
 Course Outcomes (COs) and Cognitive Level Mapping

Upon successful completion of this course, the student will able to:
BLOOM’s
COs STATEMENTS
LEVEL
Understand the various aspects of financial management on the procurement
CO1 K1, K2
of funds and the effective use of funds to achieve the business objectives.
Decide on the appropriate capital structure from the various alternatives
CO2 available by efficient use of long-term sources of funds K3
for achieving the objective of wealth maximisation.
Analyse various theories and models that contribute to the overall cost of
CO3 capital under various risks involved in investing the borrowed capital and K4
getting the return to achieve the objective of wealth maximisation
Evaluate the different factors affecting the working capital requirement and
the behaviour by the various types of working capital to follow particular
CO4 K5
the method of adopting for accounts payable and accounts receivable in a
critical situation.
Create the innovative way of taking decision, on the procurement of fixed
asset by way of buying or leasing, to reduce burden the locking of huge
CO5 K6
capital and planning for the best way of paying the dividend for the financial
growth of the shareholders.

35
Course Code PCO2MC03
Course Title E - COMMERCE
Credits 4
Hours / Week 5
Category Major Core
Semester II
Regulation 2022
Course Overview:
This Course-
1. Identifies the concepts and fundamentals of E-business and its Models along with E-
business Strategies involved
2. Provides high degree of knowledge and application skills in the domain of e - commerce
and business process services.
3. Exposes students to the Web Commerce business models and train them in web
technologies to create E – Commerce solutions.
4. Analyses the existing systems and design technology solutions appropriate to the goals
of an organization.
5. Supports the possibilities of creating new business models under e-strategies, e-customer
relationship and e-commerce system as per growing trends
Course Objectives:
The students will be able to-
1. Understand the basic concepts and technologies used in E- Commerce.
2. Identify the importance of retailing in E-commerce, branding and pricing strategies,
effectiveness of market research and assessing the effects of disintermediation.
3. Explain the infrastructure of the Internet and various elements contributing to the
marketing distribution solutions.
4. Analyse the processes of developing and implementing information Systems about the
ethical, social, and security issues of information systems.
5. Explores the avenues of application of e-strategies, e-customer relationship, and e-
commerce system in the backdrop of scientific advancement and arising situations
Prerequisites Knowledge on internet surfing.
SYLLABUS
UNIT CONTENT HOURS COs CLs
Introduction to E-Commerce – Meaning, Objectives
I Importance - Advantages and disadvantages of E- 10
Commerce – Evolution of E-Commerce – E – Business

36
 Models – B2C, B2B, C2C, C2B & other emerging E-
commerce models - Road map for moving a business to
E-business.
E – Marketing & E – Payment Systems
Introduction to E-Marketing – Channels – E-Marketing
Mix – Web Salesmanship & Advertising : Scope &
Limitations – E – Branding – Social Media Advertising-
Introduction to E-Payment systems – Types of E-Payment
II 20
Systems – E-Payment process – Components of an
effective E-Payment System – Secure electronic
transactions(SET) - Pros & Cons of E-Payment System -
Digital signature - Case Studies related on current E-
Marketing and E - Payment systems.
E – Strategies & E – Customer Relationship
Management
Seven Dimensions of E – Commerce Strategies – Search
Engine Optimizations (SEO) – E – Income Avenues:
III 12
Social Media, YouTube, & other online platforms -
E-CRM Solutions – Interactive Web Technology –
Customer Retention Goals - Privacy Issues & CRM – EDI
–Benefits – Migration to open EDI.
E – Commerce Systems
Introduction to Operating Systems– Open Source (ASP),
HTML, ERP, FTP, ISP URLs – E-Business Solutions -
IV 13
Domain Management – An Overview of Domain
Registrars & Hosting Services – E – Security & Firewalls
for Protection.
Recent trends in E – Commerce – Terminologies –
Internet of Things (IOT) – Artificial Intelligence (AI) –
Non – Fungible Token (NFT’s) – Crypto Currency - M-
V 10
Commerce & M- Apps - Cyber Crimes – Categories –
Ethical and Intellectual property issues in E-Commerce
Technologies

37
Text Books:
5. P.T. Joseph SJ, E-Commerce: an Indian perspective, PHI.
6. Kenneth C. Laudon, E-Commerce : Business, Technology, Society, 4th Edition, Pearson
7. Efraim Turban, Jae Lee, David King, H.Michael Chung, “Electronic Commerce – A
Managerial Perspective", Addison-Wesley.

Suggested Readings:
5. Kalakota, Ravi, “Frontiers of Electronic Commerce”, 2004, Addison – Wesley, Delhi.
6. Kenneth C. Laudon, E-Commerce : Business, Technology, Society, 4th Edition, Pearson
7. Elias. M. Awad, " Electronic Commerce", Prentice-Hall of India Pvt Ltd.
8. Rayport, Jeffrey F. and Jaworksi, Bernard J, “Introduction to E–Commerce”, 2003, Tata
McGraw Hill, New Delhi.

Web Resources:
4. https://www.academia.edu/30879295/Electronic_Commerce
5. http://www.freebookcentre.net/business-books-download/E-Commerce-Notes.html
6. https://irp-cdn.multiscreensite.com/1c74f035/files/uploaded/introduction-to-e-
commerce.pdf

Course Outcomes (COs) and Cognitive Level Mapping

Upon successful completion of this course, the student will able to:
BLOOM’s
COs STATEMENTS
LEVEL
Identify the innovations and developments in e-commerce, its evolution
CO1 K1, K2
and its support to the business such as B2C, B2B, C2C, C2B , etc.
Comprehend the payment systems and the available channels and their
CO2 K3
intricacies in the social platforms relating to e-commerce
Understand the strategies of e-commerce, e-customer relationship and
CO3 K4
their dimensions, security and privacy issues arise in the social platform
Assess the e-commerce system, domain management, concerns, and
CO4 K5
complications of operating system to derive at the e-business solution
Appreciate the recent trends in e-commerce, terminologies, scientific
CO5 K6
advancement and the issues on ethical and related matters.

38
Course PCO2MC04
Code
Course Title DIRECT TAX PLANNING AND MANAGEMENT

Credits 04
Hours/Week 06
Category Major Core (MC) - Theory
Semester II
Regulation 2022
Course Overview:
This Course –
 Explains the financial situation from the taxation point of view.
 Focuses on all the elements of financial plans to function and synchronize to deliver
maximum tax efficiency.
 Develops tax planning to channelization of taxable income to various investment plans.
 Exposes the students to the latest provisions of Income Tax Act.
 Explores the intricacies involved in the case study and apply them for tax planning
purposes.

Course Objectives:
The student will be able to
1. Understand the basics of Direct Tax Law and its method of practices

2. Study the computation of income of various persons under different heads of income.

3. Identify the procedures of tax planning methods involved in the heads of income.

4. Apply the relevant tax provision in the reduction of tax liability through tax planning.

5. Appreciate the hierarchy of the tax department and to understand the role played by each of the
offficials.

Prerequisites Basic knowledge on Direct tax and latest provisions and amendments

39
 SYLLABUS
UNIT CONTENT HOURS COs CLs
BASICS OF INCOME TAX LAW K1
CO 1
Canon of Taxation – Definitions – Residential status K2
CO 2
and incidence of Taxation – Exempted incomes – K3
I 10 CO 3
difference between Capital and Revenue K4
CO 4
K5
CO 5
K6
COMPUTATION OF TOTAL INCOME K1
CO 1
K2
Computation of Income from Salary – House property CO 2
K3
II – Business and Profession – Capital gains and other 35 CO 3
K4
sources – Clubbing provisions – set off and carry CO 4
K5
forward of losses – deductions . CO 5
K6
ASSESSMENT OF INDIVIDUAL INCOME

Assessment of agricultural income – assessment of

income of individuals – Tax Planning at various CO 1
K1
stages of income - Meaning- Double Taxation Relief CO 2
K2
Applicable to Individuals, Firms and Corporate- CO 3
K3
III Double 10 CO 4
K4
CO 5
Taxation Avoidance- GAAR ( General Anti K5
Avoidance Rules ) K6

ASSESSMENT OF PERSONS OTHER THAN

CO 1
INDIVIDUAL K1
CO 2
K2
Assessment of partnership firm, HUF, charitable CO 3
K3
IV institutions, cooperative societies and Companies – 15 CO 4
K4
Procedures of Tax planning and its implication on tax CO 5
K5
savings
K6

INCOME TAX AUTHORITIES AND CO 1 K1

V PROCEDURES 15
CO 2 K2

40
 Income Tax Authorities – powers and duties – CO 3 K3
procedure for assessment and appeals and revisions – CO 4 K4
collection of tax at sources – advance payment of tax CO 5 K5
– recovery and refund of tax – penalties, offenses and K6
prosecution-

Tax Planning- Tax Management- Tax Evasion- Tax

Avoidance- Nature and Scope of Tax Planning and
Management- Significance of Individual, Firm, and
Corporate Tax Planning and Management

Text Books:
1. Gaur V.P, Narang D.B, Ghia Puja and Puri Rajeev, Income Tax Law and Practice, Kalyani
Publishers, Revised Annual Edition

2. Singhania Vinod K., Direct Taxes Law and Practice, – Taxmann Publications, New Delhi, 2021

3. Pagare Dinkar, Income Tax Law and Practice, Latest Edition

Suggested Readings
1. E. A Srinivas: Corporate Tax Planning: Corporate Tax Planning; Tata Mc – Graw Hill
2. Mehrotra HC : Direct Tax Planning
3. Kushal Kumar Agrawal: Direcct Tax Planning and Management; Atlantic Publishers
4. Bhagavath Prasad: Direct Tax Law and Practice

Journals and Circulars:

1. Chartered Accountant Today – Taxman for Current Reading
2. Circulars Issued by CBDT
3. Journal Chartered Accountant.

41
 Course Outcomes (COs) and Cognitive Level Mapping

Upon successful completion of this course, the student will able to:
BLOOM’s
COs STATEMENTS
LEVEL
Understand the conceptual framework of the discipline of direct tax and
CO1 K1, K2
its practical implications.
Apply the various methods of assessment of incomes deal with individual
CO2 and another body corporates for proper understanding of their tax K3
implication.
Analyse various heads of income and its deductions, concessions and
CO3 K4
exemptions.
CO4 Evaluate the different situations for tax planning and management. K5
Create a new software or new app out of the understanding of the
CO5 conceptual framework and practical knowledge for better calculation of K6
tax liability.

42
Course Code PCO3MC01
Course Title Business Analytics
Credits 4
Hours / Week 5
Category Major Core
Semester III
Regulation 2022
Course Overview:
This Course-
1. Covers scope, role and techniques of business analytics.
2. Identifies the importance of data science in business process.
3. Examine business intelligence concepts and its applications in business.

Course Objectives:
The students will be able to-
1. Understand the Role of Business Analyst and Data Science in business.
2. Get an exposure on concept of data management and data management techniques
3. Apply business analysis to take decisions.
4. Explore the opportunities of applying business analytics in Finance, marketing, Supply
Chain Management.
5. Achieve and establish vital understanding of big data application in business intelligence.
Prerequisites Knowledge on Statistics
SYLLABUS
UNIT CONTENT HOURS COs CLs
Business Analytics: Historical Overview of data
analysis - Data Scientist vs. Data Engineer vs. Business
K1
Analyst - Data science - Applications for data science - CO1
K2
Data Scientists Roles and Responsibility - Business CO2
K3
I Analysis Principles - Data Driven Decision Making: CO3
K4
Identify cultural barriers - Distinguish solutions to CO4
K5
cultural and cross-functional barriers- Identify six steps CO5
K6
of the data-driven decision-making model - Identify
hurdles to becoming a data-driven organization
Data: Data Collection - Data Management - Big Data CO1 K1
II Management Organization/sources of data - Importance CO2 K2
of data quality, Dealing with missing or incomplete data CO3 K3

43
 - Data Visualization - Data Classification - Data Science CO4 K4
Project Life Cycle: Business Requirement, Data CO5 K5
Acquisition, Data Preparation, Hypothesis and K6
Modelling, Evaluation and Interpretation, Deployment,
Operations, Optimization
Relational Databases: Nature of relational databases -
Purpose of the SQL language – Key aspects of ACID - K1
CO1
Meaning of ETL - Big data and other data storage tools K2
CO2
- Interacting with MongoDB - Document stores and K3
III CO3
graph stores - Key functions of big data technologies - K4
CO4
Utility of Hadoop - Purpose of MapReduce - Statistical K5
CO5
Tool, Machine Learning - Data Visualization - Python K6
and R
Introduction to Machine Learning: History and K1
CO1
Evolution, AI Evolution, Statistics Vs Data Mining K2
CO2
Vs, Data Analytics Vs, Data Science, Supervised K3
IV CO3
Learning, Unsupervised Learning, Reinforcement K4
CO4
Learning, Frameworks for building Machine Learning K5
CO5
Systems. K6
Business Intelligence and Application of Business
K1
Analysis: Business Intelligence - Definitions and CO1
K2
Concepts – Component Framework – Need - Users – CO2
K3
V Business Intelligence application - roles and CO3
K4
responsibilities. Application of Business Analysis: CO4
K5
Retail Analytics, Marketing Analytics, Financial CO5
K6
Analytics, HR Analytics, Supply Chain Analytics.

Text Books:
8. RN Prasad, Seema Acharya, Fundamentals of Business Analytics, Wiley Publications, 2015
Revised Edition
9. Haydn Thomas Demonoid, Business Analysis Fundamentals, Pearson, 2015 Revised
Edition
10. Bhimasankaram Pochiraju, SridharSeshadri Essentials of Business Analytics, Springer
Publications, 2019.

44
 Suggested Readings:
9. Pang-Ning Tan, Michael Steinbach, Vipin Kumar, Introduction to Data Mining, Pearson
Education, 2015 Revised Edition.
10. An Introduction to Business Analytics, Ger Koole, Lulu.com, 2019
11. AI and Analytics, Accelerating Business Decisions; Sameer Dhanrajani; Wiley
12. Data Analytics with R; BhartiMotwani; Wiley.

Web Resources:
7. https://www.tandfonline.com/journals/tjba20
8. https://www.youtube.com/watch?v=6mBtTNggkUk
9. www.JenUnderwood.com
10. www.Datanami.com
11. www.Gartner.com/blog
12. www.Technologyreview.com

Course Outcomes (COs) and Cognitive Level Mapping

Upon successful completion of this course, the students will be able to:
COs STATEMENTS BLOOM’s LEVEL
Understand Business analytics and importance of Data Science in
CO1 K1 & K2
business process.
Examine Business analytics techniques and Business Intelligence
CO2 K3
techniques for various applications in business.
Analyze the Machine learning concepts and applications of
CO3 K4
business analytics in various business processes.
Evaluate the applications of business analytics in various domains
CO4 K5
of business.
Create reports through data driven process of business analytics to
CO5 K6
comprehend the various business situations.

45
Course PCO3MC02
Code
Course Title BUSINESS RESEARCH METHODS
Credits 05
Hours/Week 05
Category Major Core (MC) – Theory
Semester III
Regulation 2022
Course Overview:
This Course –
 Describes the research methods in the context of business
 Explains the impact of research methodology in various fields of Commerce
 Highlights the Parametric and Non-parametric statistical tests used in research
 Enhances analytical skills in research using SPSS and develops report writing.

Course Objectives:
The student will be able to
 Understand the research methods pertaining to business
 Apply appropriate research design, sampling techniques and statistical tools in research
 Analyse the data collected for the purpose of research using Parametric and Non-
parametric tests
 Interpret the research outcome with tables and charts in the Project Report

Prerequisites Basic knowledge in Statistics and

SYLLABUS
UNIT CONTENT HOURS Cos CLs
Definition of Research – Objectives & Significance –
K1
Qualities of a Researcher – Problems encountered by CO 1
K2
Researchers in India - Criteria of Good Research – CO 2
K3
I Research Process – Identifying a Research Problem – 18 CO 3
K4
Review of Literature - Approaches to Research – CO 4
K5
Research Design – Research Plan – Types of Research CO 5
K6
- Sampling Design – Measurement & Scaling

46
 Technique - Methods of Data Collection – Coding of
Data – Hypothesis – Type I & II Errors -

Parametric Tests – Meaning – Application of K1

CO 1
Parametric Test in Research - Independent t-test – K2
CO 2
Paired t-test – One-way Anova - Two-way Anova – K3
II 12 CO 3
Coding Technique in Anova - Pearson’s Correlation – K4
CO 4
Problems in Parametric Tests K5
CO 5
K6
Non-Parametric Tests – Meaning – Application of Non- CO 1
K1
parametric Test in Research - Chi-Square Test - CO 2
K2
Spearman’s Correlation – 1 Sample Sign Test – CO 3
K3
III Wilcoxon Test – Mann-Whitney Test – Kruskal Wallis 12 CO 4
K4
Test – Friedman Test CO 5
K5
K6

Data Analysis using SPSS – Introduction – Coding of CO 1

K1
Data – Data Entry - Importing Data – Data Properties – CO 2
K2
Analyse – Parametric & Non-Parametric Tests - Graphs CO 3
K3
IV – Data Output in SPSS 12 CO 4
K4
CO 5
K5
K6

Report Writing – Meaning – Chapterisation – CO 1 K1

Techniques of Interpretation – Precautions in CO 2 K2
Interpretation – Research Report – Layout – Types of CO 3 K3
V 6
Report – Plagiarism – Annexures – Presentation of CO 4 K4
Research Report CO 5 K5
K6
Text Books:
1. Kothari C.R., Research Methodology, New Age International Publishers, New Delhi , Fourth
Edition, 2018
2. Gupta S.P, Statistical Methods, Sultan & Chand Publications, New Delhi, Forty-third Edition,
2014

47
 3. Sharma J.K, Business Statistics, , Pearson Education, New Delhi, Fourth Edition, 2013

Suggested Readings
1. Singh, Yohesh Kumar, Fundamentals of Research & Statistics, New Age International
Publishers, New Delhi , First Edition, 2013
2. Ravilochanan P, Research Methodology, Margham Publication, Chennai, Second Edition, 2019

Web Resources
11. https://libguides.wits.ac.za
12. https://gradcoach.com

Course Outcomes (COs) and Cognitive Level Mapping

Upon successful completion of this course, the student will able to:
BLOOM’s
COs STATEMENTS
LEVEL
Understand the conceptual framework in Research and its practical
CO1 K1, K2
applications in the preparation of a research report
Familiarize with various research methods and sampling techniques to
CO2 K3
understand the nuances of research
Apply the various Statistical tools pertaining to Parametric and Non-
CO3 Parametric Tests used in field of research to analyse the data collected and K4
to interpret results
Evaluate and decide the context to use paramedic and non-parametric tools
CO4 K5
with the help of data analysis software to get the research data analysed
Create a new knowledge out of the outcomes of the research that provides
CO5 K6
the scope for the further research

48
Course Code PCO3MC03
Course Title CORPORATE ACCOUNTING AND REPORTING
Credits 5
Hours / Week 5
Category Major Core
Semester III
Regulation 2022

Course Overview:
This Course-
1. Deals with the preparation of final accounts of companies in the form provided in
new schedule III of Companies Act, 2013.
2. Enables the learner to comprehend the accounting treatments of consolidation of
accounts in the case of amalgamation of companies and preparation of consolidated
financial statements.
3. Covers the various developments in accounting and reporting.
4. Establishes the importance of adoption of relevant accounting standards in
preparation of financial statements.

Course Objectives:
The students will be able to-
6. Get acquainted with the applicability of the Ind AS (Indian Accounting Standards)
in preparation of final accounts of companies and the form provided in new schedule
III of Companies Act 2013.
7. Gain an overall understanding of Ind AS and comparison with corresponding
IAS/IFRS and existing AS.
8. Understand accounting treatments to deal with the various transactions under the
amalgamation of companies of both merger and purchase contexts.
9. Comprehend the various accounting treatments and preparation of consolidated
financial statements as per Companies Act 2013
10. Get the exposure on recent developments in accounting and financial reporting.
Prerequisites Knowledge on basic financial and corporate accounting

49
 SYLLABUS
UNIT CONTENT HOURS COs CLs
Introduction of Indian Accounting Standard (Ind AS) –
Presentation of Financial Statements Ind AS-1, K1
CO1
Inventories Ind AS-2, Accounting policies, changes in K2
CO2
accounting estimates and errors Ind AS-8, Events after K3
I 15 CO3
the reporting period Ind AS-10, Property, plant, and K4
CO4
equipment Ind AS-16, Revenue Ind AS-18, Provisions, K5
CO5
Contingent Liabilities and Contingent Assets Ind AS-37 K6
- Examples & Case Studies.
Preparation of financial statements as Companies Act K1
CO1
2013 – Preparation of statement of profit and loss – and K2
CO2
balance sheet - dealing with the accounting treatments K3
II 12 CO3
on Tax, advance tax, tax deducted at source, dividend, K4
CO4
managerial remuneration, transfer to reserves and K5
CO5
preparation of the various notes to accounts. K6
Holding Company Accounts (Ind AS-110) - Meaning
K1
and Definition of Holding and Subsidiary Companies - CO1
K2
Legal Requirement Relating to Presentation of Accounts CO2
K3
III of Holding Companies and its Subsidiaries – 12 CO3
K4
Consolidated of balance sheet - Treatments on CO4
K5
Intercompany Owings and holdings - Chain Holdings. CO5
K6
and Cross holdings.
Amalgamation of Companies (Ind AS-103) -
K1
Absorption & External Reconstruction – Meaning – CO1
K2
Types (Purchase & Merger) - Purchase Consideration – CO2
K3
IV Computation of Purchase Consideration – Entries in the 12 CO3
K4
books of the transferor and transferee – Special accounts CO4
K5
Adjustments Entries for inter-Company Ownings and CO5
K6
Holdings.
Recent Trends in Financial Reporting – Sustainability K1
CO1
Reporting - Triple Bottom Line Reporting - Corporate K2
CO2
Social Responsibility Reporting (CSR Reporting) - Fair K3
V 14 CO3
Value Measurement - Integrated Reporting (IR) - K4
CO4
Business Responsibility Reporting - Value Added K5
CO5
Statements – Economic Value Added – Market Value K6

50
 Added – Human Resource Accounting – Valuation of
Human Resources - Reporting Through XBRL
(eXtensible Business Reporting Language)

Text Books:
11. Gupta. R. L. & Radhaswamy. M. Advanced Accountancy Volume – II, 2018, Sultan
Chand & Sons.G
12. Dr S. N. Maheshwari, CA Sharad K Maheshwari & Dr Suneel K Maheshwari, Advanced
Accountancy Volume – II, 2018, 11th Edition, Vikas Publishing House.
13. Dr. D.S. Rawat, CA Pooja Patel, Taxmann's Students' Guide to Ind AS [Converged
IFRS], Taxmann Publications, 7th Edition, 2021.

Suggested Readings:
13. Ravi M. Kishore, Advanced Accounting, Taxmann allied Services Pvt. Ltd,2nd Edition,
2007.
14. Shukla M.C., Gupta S. C. & Grewal T.S. Advanced Accounts Volume II, 2016, S. Chand
and Co’ Ltd., New Delhi.
15. T. S. Reddy & Dr A. Murthy, Corporate Accounting, Vol-2 Mangham Publications,
Chennai, (2021).
16. G Sekar, B Saravana Prasath, Students guide on Advanced Accounting, C.Sitaraman &
Co Pvt.Ltd.
17. Indian Accounting Standards (Ind AS), updated Indian Accounting Standards issued
under the Companies (Indian Accounting Standard) Rules, 2021, Taxmann Publications
Private Limited, Taxmann; Fourth July 2021 edition.

Web Resources:
13. www.aicpa.org
14. www.accountingtoday.com
15. www.economist.com/search?q=Corporate+accounting
16. www.sfmagazine.com
17. https://www.icai.org/post/indian-accounting-standards-indas

51
 Course Outcomes (COs) and Cognitive Level Mapping

Upon successful completion of this course, the students will be able to:
BLOOM’s
COs STATEMENTS
LEVEL
Understand the various accounting treatments involved in the
preparation of financial statements of companies as per form
CO1 provided in new schedule III of Companies Act 2013. calibrate the K1 & K2
accounting procedures in amalgamation, consolidation, and
Reporting.
Apply a thorough knowledge of relevant accounting standards and
CO2 statutory provisions to prepare the financial statements with notes K3
to the accounts.
Analyse and carry out the various accounting treatments of the
CO3 transactions relating to amalgamation, consolidation of financial K4
statements of holding company.
Judge the treatments dealing with inter-company owing and
investments while consolidating the financial statements and
CO4 K5
evaluate the conditions upon which a company can be amalgamated
and to decide the appropriate financial reporting.
Design a plan for financial reporting as per various statutory
CO5 provisions in the context of final accounts, consolidation, merger, K6
and the recent trends in financial reporting.

52
Course PCO3MC04
Code
Course Title ENTREPRENEURSHIP AND INNOVATION MANAGEMENT
Credits 04
Hours/Week 05
Category Major Core (MC) - Theory
Semester III
Regulation 2022
Course Overview:
This Course –
 Explains the behaviour of entrepreneurs in the process of innovation context.
 Describes entrepreneurship and innovations, their ideas and establish the confidence in the
skills necessary to cause others to act.
 Focuses on emphasizing on the critical thinking to analyse the situations in the selection of
viable solutions.
 Develops the initiate to supplement the required skills for entrepreneurial development.

Course Objectives:
The student will be able to
 Understand the process of innovation, its dimensions, and intricacies
 Develop adequate entrepreneurial traits among students and application of skills
 Help in the process of establishing and developing the business ideas
 Initiate the required skills for entrepreneurial development and explore the opportunities
 Explore the possibilities of developing start-ups and conducting feasibility studies
Prerequisites Basic knowledge on Entrepreneurship and Innovation Management
SYLLABUS
UNIT CONTENT HOURS COs CLs
Introduction to Entrepreneurship:
K1
Meaning – Definition – Entrepreneur and CO 1
K2
Entrepreneurship concept – Nature and CO 2
K3
I Characteristics of Entrepreneurship – Functions 16 CO 3
K4
Traits of Entrepreneurs – Types of Entrepreneurs – CO 4
K5
Distinction between Entrepreneur and Manager – CO 5
K6
Factors that influence an entrepreneur – Challenges

53
 faced by Entrepreneurs – Women Entrepreneurs –
Entrepreneurial Motivation – Case Studies of
Entrepreneurs.
Creativity and Innovation Management:
Creativity – Definition – Components of Creativity –
Individual and Group Creativity – Barriers to K1
CO 1
Creativity – Innovation – Sources of Innovations – K2
CO 2
Benefits of Innovation – Types of Innovation – K3
II 18 CO 3
Innovation Drivers – Managerial roles and behaviour K4
CO 4
in Innovation – Difference between innovation and K5
CO 5
invention – Innovation Process – Identifying K6
Business Opportunities – Techniques – Sources of
business ideas – Successful innovation case studies.
Establishing a Business Enterprise:
Business planning – Steps and stages in starting an CO 1
K1
enterprise – Project Identification and selecting the CO 2
K2
III product – Generation and screening the product ideas CO
K3
– Market Analysis – Technical Analysis – Financial 18 3CO 4
K4
Analysis – Project formulation – Assessment of CO 5
K5
project feasibility – Preparation of the project report
K6
– Dealing with basic start-up problems.

Small Business Enterprise: CO 1

K1
Small Business – Concept and definition – Nature CO 2
K2
IV and characteristics – Relationship between small CO 3
K3
and large business – Scope - Distinction - 12 CO 4
K4
Objectives – Role of small business – Small CO 5
K5
business as a seed bed of entrepreneurship.
K6

Growth Strategy: CO 1 K1
Growth Strategy for small business – Need for CO 2 K2
V
growth – Types of growth strategy – Expansion – CO 3 K3
12
Diversification – Subcontracting – Case Study. CO 4 K4
CO 5 K5
K6

54
 Textbooks:
1. Gupta C.B, & Srinivasan N.P, Entrepreneurial Development, Sultan Chand & Sons, 2008.
2. Khanka S. S, Entrepreneurial Development, Sultan Chand & Sons Publications, 2003.
3. Prahlad, C.K., and Krishna, The New Age of Innovation, Driving Concreted Value
Through Global Networks, M.S McGraw Hill, 2008.
Suggested Readings:
1. Tidd Joe and Bessant John, Managing Innovation, 4th edition, Chinchester, UK, John
Wiley and Sons, 2009.
2. John Miner, The 4 Routes to Entrepreneurial Success, San Francisco, Berret – Koehler
Publishers, 2006.
3. Suresh Jayasree, Entrepreneurial Development, Margham Publications, 2009.
4. Dr. P. Rizwan Ahmed, Creativity and Innovation Management, Margham Publications, 1st
edition, 2015.
5. Joe Tidd, John Bessant, Keith Pavitt, Managing Innovation, 3rd edition, 2011.

Web Resources:
1.www.broens.com.au
2. http://www.innovation-portal.info/online-resources-for-innovation-entrepreneurship/
3. https://www.startupindia.gov.in/content/sih/en/reources.html

Course Outcomes (COs) and Cognitive Level Mapping

Upon successful completion of this course, the student will able to:
BLOOM’s
COs STATEMENTS
LEVEL
Understand the conceptual framework in the process of establishing and
CO1 K1, K2
developing the enterprise.
Apply the various knowledge on entrepreneurship to innovate and manage
CO2 K3
the innovation.
Analyse the potential business opportunities to establish the enterprise
CO3 K4
thereby become a successful entrepreneur.
Evaluate the business situations to evolve various strategies to manage the
CO4 K5
innovation and growth strategies.
Create the innovative interventions out of the understanding of the
CO5 conceptual framework of entrepreneurial behaviour that could positively K6
shape the success of entrepreneurs.

55
Course PCO4MC01
Code
Course Title BANKING AND INSURANCE
Credits 04
Hours/Week 05
Category Elective Special (ES) - Theory
Semester IV
Regulation 2022
Course Overview:
This Course-
 Help the learners with knowledge, skills and attitude to meet the requirements of
the job market in the banking and insurance sectors.
 Develop critical appreciation regarding the concepts, principles and theories related
Banking and Insurance.
 Acquaint the learners with the emerging trends, contemporary issues and practices
of the Financial Institutions in India.
 Provide the foundation for advanced studies in the related domain.

Course Objectives:
The student will be able to-
 learn the fundamentals of banking.
 Gain the knowledge about practical operations of banking
 Understand the concept of Credit Management and Bank financial management
 Get valuable input regarding the various kinds of insurance
 Acquire in-depth knowledge about various products of banking and insurance
Prerequisites Basic Knowledge on Banking and Insurance
SYLLABUS
UNIT CONTENT HOURS COs CLs
Banking - Definition- Classification - Progress
of Banking in India - Nationalisation of
commercial banks – Functions- Role in K1
CO1
I economic development- The lead bank scheme, 12 K2
CO2
village adoption scheme, service area approach- K3
- Priority sector advances. - Central Bank –
Functions - Methods of credit control-

56
 Quantitative and Qualitative credit control. The
Reserve Bank of India- constitution- Functions
of RBI and Agricultural credit- Industrial
finance- Bill market scheme - Co-Operative
Banking.

Credit Management -Principles of Credit

Management - Credit Appraisal - Analyzing
Financial Performance –Structuring a Credit
Proposal–Working Capital Concept and
Management - Appraisal techniques for different
constituents – trade cycle – Credit rating –
Technical and economic feasibility studies –
Rating Methodology – Objectives and benefits
of rating – Term Lending – Debt Service K1
Coverage Ratio– Bill Finance – Deferred CO1 K2
II Payment Guarantee – Credit Scoring – Credit 12 CO2 K3
Delivery System – Documentation – Post CO3 K4
sanction supervision, Control and monitoring of
credit – Consortium finance, Multiple banking,
Syndication of loans. Infrastructure financing-
Dealing with credit defaults – Stressed assets,
Corporate Debt restructuring, SARFAESI,
NPAs, recovery options, write-off. Disclosure of
the list of defaulters: objectives and procedure.
Appraisal methodology for different types of
clients/ products.

Bank Financial Management - Forex Business –

factors determining exchange rates, Direct and
CO1
indirect quotations, spot/forward rates, premium K1
CO2
and discount, cross rates - forward exchange rate K2
CO3
contracts, Options, Swaps. Correspondent K3
III 12 CO4
banking, NRI accounts -Documentary letters of K4
CO5
Credit – UCPDC 600, various facilities to K5
exporters and importers. Risks in foreign trade, K6
the role of ECGC and Exim Bank – Role of RBI
and exchange control, Role and rules of FEDAI,

57
 FEMA -Risk Management - Risk in Banks –
Risk Management Framework - Organizational
Structure-Risk-Identification, Measurement -
Sensitivity -Basis Point Value (BPV) – Duration
– Downside Potential – Value at Risk, Back
Testing – Stress Testing – Risk Monitoring and
Control - Risk Reporting – Market Risk
identification, Measurement, and management/
credit risk – rating methodology, risk weights,
eligible collateral for mitigation, guarantees;
credit ratings, transition matrices, default
probabilities, Credit risk spreads, risk migration,
and credit metrics, Counterparty risk. Credit
exposures, recovery rates, risk mitigation
techniques, ‘Basel Norms – Current guidelines
on risk management – E-Banking – Fintech.

Introduction to Insurance-Meaning, Definition

of insurance- General principles of insurance-
Types of insurance life, fire and marine-
Difference between life and other types of
insurance, Growth & Development of Indian CO1
insurance industry- Regulations of insurance K1
CO2
business and the emerging scenario. IRDA – K2
CO3
function - Life Insurance-Introduction to life K3
IV 12 CO4
insurance- Features of life insurance-Essentials K4
CO5
of life insurance, Different types of life policies- K5
Annuities, Formation of life insurance contracts K6
Assignment and nominations- Lapses and
revivals of policies. Surrender value, paid up
value, Loans Claims- Procedure for claims-
Settlement of claims- Death and Maturity.

Fire Insurance- Fire insurance contracts- Fire CO1 K1

insurance coverage- Policies for stocks- Rate CO2 K2
V fixation in fire insurance- Settlement of claims. 12 CO3 K3
Marine Insurance- Functions- Marine perils- CO4 K4
Types of marine policies- Clauses in general CO5 K5

58
 use-Warranties and conditions- Proximate K6
cause- Subrogation and conciliation - Re-
insurance-Double Insurance-Types of marine
losses. - Miscellaneous Insurance -Motor
insurance - Employer's liability insurance-
Personal accident and sickness insurance -
Aviation insurance- Burglary insurance- Fidelity
guarantee insurance- Engineering insurance-
Cattle insurance- Crop insurance.

Text Books:
1. Banking Theory Law & Practice, - Sundharam & Varshney, Sultan Chand & Sons,
New Delhi.
2. Banking Theory & Practice - E.Gordon and Dr.K.Natarajan , Himalaya Publishing
House, Mumbai.
3. Bank Financial Management -Indian Institute of Banking and Finanace ,MacMillan
Publishers India Pvt Ltd.,Chennai
4. Advanced Bank Management -Indian Institute of Banking and Finanace
,MacMillan Publishers India Pvt Ltd.,Chennai
5. Insurance principles and practice - Mishra.M.N, Sultan Chand & Sons, New Delhi
6. Fundamentals of Insurance- Dr. Periyasamy, Himalaya Publishing Pvt Ltd, Mumbai.

Suggested Readings
1. Banking Theory & Practice – Dr.B.Santhanam,Margham Publications,Chennai.
2. Banking Theory & Practice - Dr.P.K.Srivastava, Himalaya Publishing House, Mumbai.
3. Insurance principles and practice - Balu.V.& Premilan, Margham publications, Chennai

Web Resources
1. https://www.irdai.gov.in/
2. https://www.rbi.org.in/

59
Course Outcomes (COs) and Cognitive Level Mapping

Upon successful completion of this course, the student will able to:
BLOOM’s
COs STATEMENTS
LEVEL
State the general concepts, principles, theories and legal aspects related to
CO1 K1, K2
banking and insurance
Demonstrate application of the learnt concepts and principles in practical
CO2 K3
situations.
CO3 Get an employment opportunity in the field banking and insurance K4
Understand integrated strategies using tools and techniques to meet the
CO4 K5
emerging opportunities and challenges in banking and insurance
Create attractive policies for insurance and create better and innovative
CO5 K6
services in the banking industry

60
Course PCO4MC02
Code
Course Title Global Marketing Management
Credits 04
Hours/Week 05
Category Major Core (MC) - Theory
Semester IV
Regulation 2022
Course Overview:
This Course-
 Enables a student to understand the marketing practices of companies seeking market
opportunities outside their home country.
 Emphasises on the environmental aspects of international trade, and integration of marketing
functions.
 Enhances the knowledge in developing a global market entry and expansion strategies
 Explore the avenues to understand the different global marketing mix decisions

Course Objectives:
The student will be able to -

 Understand the importance of marketing management strategies from a global perspective.

 Focuss on the strategic issues in international marketing and alignment of marketing strategy
for competitive advantage in the global markets
 Assess the international marketplace for opportunities to enter and expand operations abroad
 Develop a global product, pricing, distribution and promotion strategies.

Prerequisites Marketing Fundamentals

61
 SYLLABUS
UNIT CONTENT HOURS COs CLs
OVERVIEW OF GLOBAL
MARKETING: Introduction to International
and Global Marketing- The marketing
CO 1
concept- Principles of Marketing- Global K1
CO 2
Marketing - Importance of Global Marketing- K2
I 12 CO 3
Management Orientations- Driving and K3 K4 K5
CO 4
Restraining forces affecting Global Integration K6
CO 5
and Global Marketing - Global Market
S egmentation, T argeting, and Global
Product Positioning
GLOBAL MARKETING
ENVIRONMENT: Economic Environment
- Stages of Market Development – Balance of
Payments – WTO and GATT – Social and
CO 1
Cultural Environment – Basic aspects of K1
CO 2
society and culture – Analytical approached K2
II 15 CO 3
to cultural factors – The Political, Legal, and K3 K4 K5
CO 4
Regulatory Environments – Political risk – K6
CO 5
Expropriation – Intellectual Property Rights –
Bribery and Corruption – Conflict resolution –
Dispute Settlement and Litigation

ENTRY AND EXPANSION STRATEGIES

& COMPETITIVE ANALYSIS: Entry and
Expansion Strategies: Marketing and
sourcing- Decision criteria for International CO 1
business- Entry and Expansion Model- CO 2
K1
Exporting- Additional International CO 3
K2
III alternatives- Marketing strategy alternatives- 18 CO 4
K3 K4 K5
Cooperative strategies and Global strategic CO 5
K6
partnerships (GSP)- Nature of GSP- Success
factors- Alliances between Manufacturers
and Marketers- International Partnerships in
Developing countries- Keiretsu- Beyond
strategic alliances- Competitive analysis

62
 and strategy- Industry analysis: Forces
influencing competition- Global competition
and national competitive advantage-
Competitive advantage and strategic models-
Strategic positions- Competitive Innovation
and Strategic Intent
PRODUCT AND PRICING DECISIONS:
Product decisions: Basic concepts- Product
saturation levels in Global markets- Product
CO 1
design considerations- Attitudes toward
CO 2
country of origin- Geographic expansion: K1
CO 3
Strategic alternatives- New products in K2
IV 18 CO 4
Global marketing - Pricing Decisions: Basic K3 K4 K5
CO 5
pricing concepts- Environmental influences K6
on pricing decisions- Global pricing
objectives and strategies- Gray market
goods- Dumping- Transfer pricing- Three
pricing alternatives of Global Pricing
CHANNEL AND PROMOTION
DECISIONS: Global marketing channels
and physical distribution- Channel
objectives and constraints- Distribution
channels: Terminology and structure-
CO 1
International channel Innovation- Channel
CO 2 K1
strategy for new market entry- Physical
CO 3 K2
V distribution and logistics - Global 15
CO 4 K3 K4 K5
advertising and branding- Selecting an
CO 5 K6
Advertising agency- Advertising appeals-
Public relations and publicity- personal
selling- sales promotion- Direct marketing-
Trade shows and exhibitions- Sponsorship
promotion

Text Books:
 Keegan J. Warren and Bhargava K. Naval, Global Marketing Management, Dorling
Kindersley (India) Pvt. Ltd (Licensee of Pearson Education in South Asia), 7e, 2011.
 Keegan J. Warren and C Green Mark, Global Marketing Management, Pearson Education

63
 9e, 2018

Suggested Readings
 Michael R. Czinkota and Ilkka A. Ronkainen, International Marketing, Cengage India,
10e, 2017
 Sak Onkvisit and John Shaw, International Marketing: Strategy and Theory
Routledge; 5e, 2008
 Philip R. Cateora, John L. Graham and Prashant Salwan, International Marketing, Tata
McGraw Hill Publishing Company Ltd, Special Indian 13e, 2008.
 Rajagopal, International Marketing, Vikas Publishing House Pvt Ltd, 2007

Web Resources
 www.simplynotes.in
 www.pdffiles.in
 www.tutorialspoint.com
 www.mediabeacon.com
 www.sportsocial.com

64
 Course Outcomes (COs) and Cognitive Level Mapping

Upon successful completion of this course, the student will able to:
BLOOM’s
COs STATEMENTS
LEVEL
Able to understand the basic international marketing concepts, theories,
CO1 principles, and terminology K1, K2

Demonstrate the impact of environmental factors (cultural, economic,

CO2 institutional, legal and political) on international marketing activities K3

Develop a global marketing strategy by applying the core concepts of

product, pricing, promotion, and channels of distribution in international
CO3 K4
settings.

Know how to implement the international marketing strategy selected

CO4 through suitable way of entering chosen foreign markets. K5

Demonstrate the recent global business practices and create the significant
CO5 K6
characteristics that are truly customer driven.

65
Course PCO4MC03
Code
Course Title ORGANIZATIONAL BEHAVIOUR
Credits 04
Hours/Week 05
Category Major Core (MC) - Theory
Semester IV
Regulation 2022
Course Overview:
This Course –
 Explains the human behaviour in the organizational context.
 Describes the impact of individual, group, and organizational factors on human behaviour.
 Focuses on understanding the behaviour of the employees working in the organization.
 Develops people skills and leaderships skills.

Course Objectives:
The student will be able to
 Understand the human behaviour in the organisation.
 Control and modify human behaviour in the organizational context
 Comprehend Organisational Culture, Change and Development.
 Develop people skills and leadership skills

Prerequisites Basic knowledge on Business Management and Human Resources Management

SYLLABUS
UNIT CONTENT HOURS COs CLs
Definition - Importance and Applications of
Organizational Behaviour - Management Roles - K1
CO 1
Minztberg’s Managerial Roles - Disciplines that K2
CO 2
contribute to the OB - Challenges and Opportunities for K3
I 12 CO 3
OB - Organizational Behaviour in a Global Context - K4
CO 4
Hofstede’s findings - Diversity in Organisation - K5
CO 5
Implementing Diversity Management Strategies. Case K6
study

66
 Biographical Characteristics - Ability -Learning – K1
CO 1
Perception - Factors Influencing Perception – Emotions K2
CO 2
- Personality - Myers Briggs Type Indicator – Big Five K3
II 18 CO 3
Personality Model - Values - Types of Values - Attitude K4
CO 4
- Components - Job Attitudes - Cognitive Dissonance K5
CO 5
Theory. K6
Foundations of Group Behaviour – Definition and CO 1
K1
Classification of Groups – Stages of Group CO 2
K2
Development – Group Properties - Group Decision CO 3
K3
III Making – Group Decision Making Techniques – Work 18 CO 4
K4
Teams - Types -Team Process – Creating Effective CO 5
K5
Teams – Case study
K6

Behaviour Modification – Contemporary Theories of

CO 1
Motivation - Self Determination Theory – Job K1
CO 2
Engagement – Goal Setting Theory Expectancy Theory K2
CO 3
– Equity Theory Job Characteristics – Job Redesign - K3
IV 15 CO 4
Participative Management –Stress Management K4
CO 5
Strategies – Leadership – Charismatic leadership – K5
Transformational leadership – Authentic Leadership – K6
Mentoring – Case Study
Power – Sources of Power - Tactics – Coalitions –
Organizational Politics – Conflict – Types od Conflict -
CO 1 K1
Conflict Process – Managing Inter Group Conflict-
CO 2 K2
Negotiation - Organizational Culture - Creating and
CO 3 K3
V Sustaining Culture – Forces of Organizational Change 15
CO 4 K4
– Resistance – Implementation of Change – Approaches
CO 5 K5
to Managing Organisational Change- Creating a culture
K6
for Change - Organizational Development Interventions
– Case study.
Text Books:
1. Stephen P. Robbins / Timothy A. Judge / Neharika Vohra., Organizational Behaviour,
Pearson Education, 2018.
2. Sekaran Uma, Organizational Behaviour: Text and Cases, Tata McGraw Hill Education
Private Limited, 2009.

67
Suggested Readings
1. Fred Luthans, Organisational Behaviour, 11th edition, Mc Graw Hill,2009.
2. W. Newstrom, John, Organisational Behaviour,10th edition, Tata Mc Graw –Hill 2009.
3. Paul Heresy, Kenneth H. Blanchard, and Dewey E. Johnson, Management of
Organisational Behaviour: Leading Human Resources, 2008.
4. Dr SS Khanka, Organisational Behaviour, S. Chand & Co, New Delhi, 2008.
Sanghi Seema, Organisational Behaviour, Pearson, 2011
5. Newstrom, John W. and Keith Davis: Organizational Behavior: Human Behavior at
Work Tata McGraw-Hili, New Delhi

Web Resources
13. https://aom.org/
14. https://www.asanet.org/
15. https://www.apa.org/
16. https://www.siop.org/
17. http://eds.b.ebscohost.com/

68
 Course Outcomes (COs) and Cognitive Level Mapping

Upon successful completion of this course, the student will able to:
BLOOM’s
COs STATEMENTS
LEVEL
Understand the conceptual framework of the discipline of OB and its
CO1 K1, K2
practical applications in the organizational set up.
Apply the various techniques to deal with individual and group behaviours
CO2 with the proper understanding of the role of individual, groups, and structure K3
in achieving organizational goals effectively and efficiently
Analyse various theories and models that contribute to the overall
CO3 understanding of individual and group behaviour and the organisational K4
structure, culture, change and development.
Evaluate the different situations and behavioural patterns to accept and
CO4 embrace in working with different people from different cultural and diverse K5
background in the workplace.
Create the innovative interventions out of the understanding of the
CO5 conceptual framework of organisational behaviour that could positively K6
shape the organizations.

69
Course Code PCO4MC04
Course Title INTERNATIONAL FINANCIAL MANAGEMENT
Credits 5
Hours / Week 5
Category Major Core (MC) - Theory
Semester IV
Regulation 2022
Course Overview:
This Course-
4. Covers the aspects of international financial systems and markets.
5. Identifies the importance of foreign exchange rates and the fluctuation in currency values.
6. Examine the techniques to manage foreign exchange risk and exposure in international
trade.
Course Objectives:
The students will be able to-
11. Understand the functions of international financial systems & markets.
12. Exposure to foreign exchange rates and fluctuation of currency values.
13. Get aware of the exchange rates fluctuations in international trade.
4. Identify the risks associated with foreign exchange and the techniques of managing it.
14. Achieve and establish international trade by applying the techniques to manage the
risks associated with it.

Prerequisites Knowledge on Statistics

SYLLABUS
UNIT CONTENT HOURS COs CLs
Introduction to international monetary and
financial system:
K1
IMF and the World Bank, European monetary system CO1
K2
– meaning and scope – Multilateral Financial CO2
K3
I Institutions: Role of IMF, IBRD and other
development banks. Importance of international
finance, Bretton woods conference and its effects.
Recent trends in the International financial system.

Balance of payment and international linkages: CO1 K1

II
Balance of payments and its components, CO2 K2

70
 International flow of goods, services and capital, CO3 K3
Coping with current account deficit. Capital account K4
convertibility – pros and cons. Recent amendments in
Balance of Payments.

International financial markets and instruments:

K1
International capital and money markets, Money and CO1
K2
capital market instruments, Salient features of CO2
K3
III different international markets, Arbitrage CO3
K4
opportunities, Integrations of markets. New Financial CO4
K5
instruments. CO5
K6

Foreign exchange markets:

Exchange rates, fixed and flexible exchange rate K1
system, exchange rate theories, participants in the CO1
K2
foreign exchange markets, foreign exchange markets CO2
K3
IV cash and spot markets, Exchange rate quotes, CO3
K4
LERMS, Factors affecting exchange rates – spot CO4
K5
rates, forward exchange rates, and forward exchange CO5
K6
contracts. Recent trends in Foreign Exchange Market.

Foreign exchange risks:

Risks covering Transaction exposure, translation K1
CO1
exposure, and economic exposure, Management of K2
CO2
exposures – internal techniques, netting marketing, K3
V CO3
leading and lagging, pricing policy, assets and K4
CO4
liabilities management and techniques. New K5
CO5
techniques of exposure management. K6

Text Books:
14. Apte, P.G: International Financial Management, Tata McGraw Hill, New Delhi 2019.
15. International Financial Management: V.K Bhalla, Anmol Publications ISBN 81-261-
2641-8 (15TH revised edition)
16. Shaprio, Alan. C: Multinational Financial Management, Prentice Hall, New Delhi,
2019

71
 Suggested Readings:
18. Kevin S, Fundamentals of International Financial Management, PHI Learning Private
Ltd, New Delhi, 2016.
19. Buckley, Adrian: Multinational Finance, Prentice Hall, New Delhi, 2018.
20. Eitman, D.K. and A.I Stenehill: Multinational Business Cash Finance, Addison
Wesley, New York, 2016..
21. Henning, C.N., W Piggot and W.H. Scott: International Financial Management,
McGraw Hill, International Edition.
22. Levi, Maurice D: International Finance, McGraw – Hill, International Edition, 2005 &
Reprint 2009.

Course Outcomes (COs) and Cognitive Level Mapping

Upon successful completion of this course, the students will be able to:

COs STATEMENTS BLOOM’s LEVEL

Understand the functions of international financial systems &

CO1 K1 & K2
markets.
Examine the dynamics of the global financial
CO2 system, international monetary systems, balance of K3
payments, exchange rates, foreign direct investment.
Analyse the risks associated with the foreign exchange market.
CO3 K4

Evaluate the techniques for the management of the foreign

CO4 exchange risks. K5

Establish an effective strategy to manage international finance.

CO5 K6

72
 PCO2ME01
Course Code

Course Title INVESTMENT MANAGEMENT

Credits 02
Hours/Week 04
Category Major Electives (ME)
Semester II
Regulation 2020
Course Overview
In this Course students will be able to:
1.Learn the basic principles and practices of investment management.
2.Familiarise themselves with the various investment alternatives available.
3.Know the various risks that are associated with the investment activities
4.Choose right investments to achieve their financial goals.
5. Explores the avenues of productive investment and evaluating the same.
Course Objectives
The student will be able to:
1.Understand the theories and practices of various investments avenues.
2.Identify the various alternatives available for investments.
3.Compare and contrast the investment alternatives before they start investing.
4.Analyse and assess the risks of investment alternatives for choosing the right investments
to maximise the return.
5.Protect themselves from all the fraudulent practices that they may come across while
investing.
Prerequisites Basic knowledge on Investment Management.
Text Books
1. Investment Analysis and portfolio Management, DR.R.P.Rustagi, Sultan Chand & Sons, 2020

2. Investment Management,V.K.Bhalla,S.Chand, 2020

73
Suggested Readings
1.Investment Analysis and Portfolio Management,Prasanna Chandra,,Tata McGraw-Hill, 2020
2.Security Analysis and Portfolio Management,Donald E.Fisher & Ronald J.Jordan,PH of
India-2020
3.Investment Management,L.Natarajan,Margham Publications,2018
4.Investments Analysis and Management ,Charles P.Jones,John Wiley&Sons,2020
5.Investments,Zvi Bodie,Alex Kane,Alan j.Marcus,Pitabas Mohatty,McGraw Hill
Education(India)Pvt Ltd,2020
6.Modern Portfolio Theory and Investment Analysis,Edwin J.Elton &Martin Gruber,
John Wiley&Sons,2020
7.Introductory Investment Theory,Robert A.Haugen,Prentice Hall,2020
Web Resources
1.https://www.coursera.org
2.https://www.icfainstitute.org
3.https://www.nseindia.com
4.https://www.finra.org
5.https://www.investopedia.com
6.https://www.sec.gov
7.https://www.sebi.gov.in
8.http://www.iepf.gov.in
9.https://cleartax.in
10.https://www.managementstudyguide.com

SYLLABUS
UNIT CONTENT HOUR COs COGNITIVE
S LEVEL
I Int INVESTMENTS 12 CO1, K1, K2, K3,
Meaning- increasing popularity of investments- CO2, K4, K5, K6
features and objectives of investment- investment CO3,
decision process- approaches to investment CO4,
decision making- qualities for successful investing CO5
direct and indirect investing- speculation-
difference between investment and speculation -
gambling- features of gambling-difference
between investment and gambling-emerging
investment environment- risk-types of risks
attached to investments.

74
II INVESTMENT ALTERNATIVES 12 CO1, K1, K2, K3,
Non- market financial assets-bank deposits-post CO2, K4, K5, K6
office savings account-post office time deposits- CO3,
monthly income schemes of post offices-national CO4,
savings certificates-company deposits-employee CO5
provident fund scheme-money market I
instruments-bonds or debentures- preference
shares-equity shares- rights of equity share-holder
classification of equity shares- life insurance-
types of life insurance policies - Investment in
gold,silver ,real estates -art,antiques and real
estate.
III MUTUAL FUNDS 12 CO1, K1, K2, K3,
Meaning and definition of mutual fund-features CO2, K4, K5, K6
and characteristics of mutual fund-mechanism CO3,
of mutual fund operations-benefits of mutual CO4,
funds-structure of mutual fund-mutual fund CO5
schemes-costs and loads in mutual fund
investments-return from mutual fund-
performance of mutual fund-mutual funds in
Capital market-regulation of mutual funds-
taxation of mutual fund investment-emerging
trends in mutual funds in India.

IV VALUATION OF EQUITY SHARES 12 CO1, K1, K2, K3,

Fundamental Analysis-Asset allocation and CO2, K4, K5, K6
security selection,economic analysis-economic CO3,
forecasting- Industry analysis,industry life CO4,
cycle-company analysis - Technical analysis- CO5
basic tenets-charting-DOW theory, Elliot Wave
theory-price and volume charts.pattern
analysis-indicator analysis-market indicators-
weaknesses of technical analysis
V PORTFOLIO SELECTION AND 10 CO1, K1, K2, K3,
MANAGEMENT AND INVESTOR CO2, K4, K5, K6
PROTECTION CO3,
Diversification-portfolio management-return and

75
 Risk in the context of portfolio-portfolio CO4,
selection-portfolio theory-Harry Markowitz CO5
model-finding the efficient frontier-corner
portfolio-risk free lending and borrowing-
capital market theory-sing index model-security
characteristics line- optimum portfolio-Sharpe
optimization model-selection of securities.
Investor protection-meaning-investor protection
fund- investor grievances-securities ombudsman-
investor education-insider trading-code of conduct
for listed companies.

Course Outcomes (COs) and Cognitive Level Mapping

Upon successful completion of this course, the student will able to:
COs STATEMENTS BLOOM’s
LEVEL
CO-1 Understand the basic concepts and identify the various investment K1, K2
alternatives available for investing.

CO-2 Examine the various investment alternatives available before start K3

investing.

CO-3 Identify and choose the right investments to achieve financial goals K4

CO-4 Evaluate the risks upon various investments and construct a best K5
portfolio.

CO-5 Assess and get the legal protection from all the fraudulent investment K6
practices that they may come across while investing.

76
Course Code PCO2ME02
Course Title Global Supply Chain Management
Credits 02
Hours/Week 04
Category Major Electives (ME)
Semester II
Regulation 2022
Course Overview:
This Course-
 Enable learners to understand the operating responsibility of Logistics and integration
function in an organisation.
 Understand the significance of competitive advantage and value chain analysis in supply
chain management.
 Illustrate the importance of logistics information flows within the organisation in the
perspective of Global Operation Management.
 Assess the relevance of global outsourcing, its prospects, and concerns and evolve
procurement strategies.
 Explains the role of distribution in global logistics supply chain management, its global
excellence, and the significance of technology in logistics.

Course Objectives:
The student will be able to-
 Facilitate learners to gain knowledge on possibilities of efficient optimization of operation
in Logistics Management.
 Understand the components, objectives, and features of Supply Chain Management and to
introduce the best practices of bench marking in supply chain management
 Provide an outline of global operations management and recognize the significance of
International Commercial Terms for facilitating international trade
 Explore the opportunities in the global sourcing, its characteristics and to assess the
emerging issues in global supply chain design
 Explain the horizon of globalization and understand the global excellence in supply chain
management.

Prerequisites Basic knowledge on Logistics and Supply Chain

Management

77
 SYLLABUS
UNIT CONTENT HOURS COs CLs
Unit 1 – Introduction to Logistics
Management
Overview of Logistics Management
Importance of Logistics
management
CO 1 K1 K2
I Operating Responsibility of 12
CO 2 K3
Logistics
Logistics Operations Integration
Logistics Strategies & Time-Based
Logistics
Strategic Logistics Planning
Unit 2 - Supply Chain
Management
An Overview of Supply Chain
Management
Supply Chain Drivers & Metrics
K1
Viewing your organization as a CO 1
K2 K3
II strategic asset 12 CO 2 CO
K4
Regulatory compliance in the global 3
supply chain
Obstacles of SCM
Supply Chain Performance
Management & Customer Value &
Satisfaction
Unit 3 - Overview of
Global Operations
Management CO 1
K1
Introduction to CO 2
K2
Global Operations CO 3 CO
K3
III Importance of 12 4
K4
INCOTERMS 2020 CO 5
K5
in International
K6
Trade
Letter of Credit (LC)
from Buyer's &

78
 Seller's Perspective
Supply Chain
Operational
Integration
Managing Logistics
Information Systems
Global Transport
Systems

Unit 4 - Global Sourcing &

Outsourcing CO 1
K1
Global Sourcing CO 2
K2
Global Supply Chain Design CO 3 CO
K3
IV Global Outsourcing 12 4
K4
Global SCM Strategies CO 5
K5
Global Risk Management &
K6
Resilience
Devising of Procurement Strategies
Unit 5 - Global Excellence in
Supply Chain Management
Overview of Globalization
CO 1 K1
Dealing with the emerging trends in
CO 2 K2
Global SCM in 2022
CO 3 K3
V Operations Strategy in a Global 12
CO 4 K4
Environment
CO 5 K5
Current Issues in Global LSCM
K6
Global Excellence in Supply Chain
Management
Technology in Logistics
Text Books:
1) Global Supply Chain and Operations Management – A Decision, Ivanov, 2nd Edition, 2019,
Springer Publication
2) Supply Chain Management – A Global Perspective, Nada E. Sanders, 2012, John Wiley &
Sons, Inc. Publication
Suggested Readings
1) Global Logistics and Supply Chain Management, John Mangan, Chandra Lalwani, Agustina
Calatayud, 4th edition, 2020, John Wiley & Sons, Inc. Publication

79
 2) Global Supply Chain Management and International Logistics, Alan E. Branch, Routledge
Taylor & Francis Group, New York, 8th Edition, 2008
Web Resources
https://www.brunel.ac.uk
https://innovecs.com/blog/global-supply-chain-management
https://www.ascm.org/
https://nptel.ac.in/courses
https://www.csusm.edu/oscm/index.html
https://www.metrostate.edu/academics/programs/global-supply-chain-management

Course Outcomes (COs) and Cognitive Level Mapping

Upon successful completion of this course, the student will able to:
BLOOM’s
COs STATEMENTS
LEVEL
understand the operating responsibility of Logistics and integration
CO1 K1, K2
function in an organization.
Explain the significance of competitive advantages and value chain
CO2 K3
analysis of supply chain management
Identify the importance of the international trade and the role of supply
CO3 K4
chain integration and logistics information flows
Comprehend and evaluate the relevance of global outsourcing, its
CO4 K5
advantages and disadvantages and effectiveness of global supply chain
Critically assess latest trends in global supply chain and the appreciate the
CO5 K6
global excellence in SCM and the technology

80
Course PCO3ME01
Code
Course Title AD PSYCHOLOGY
Credits 03
Hours/Week 04
Category Major Electives (ME)
Semester III
Regulation 2022
Course Overview:
This Course-
 Advertising psychology is a branch of psychology which studies the pattern of responses
by the human system to advertisement stimuli.
 Advertising is the art of influencing human behaviours to buy certain products.
 Recently advertisers are discovering the need to know the facts which psychology can
give about what attracts attention, what sticks in memory, what gives a pleasant
impression, what persuades and what leads to the act of purchase.
 This will help marketers and copyrighters to prepare effective advertisements
Course Objectives:
The student will be able to-
 Familiarizes with the Origin and Fundamentals of Modern-Day Advertising
 Know the Types of Advertising and Marketing Mix
 Understand the psychological process of Advertising
 Learn the Consumer Attitudes and social Influence on Advertising
 learn the Advertising in the new millennium
 Develop the skills to evaluate effectiveness of advertisements from psychological
perspectives.

Prerequisites Basic Knowledge on marketing and advertising

81
 SYLLABUS
UNIT CONTENT HOURS COs CLs
Advertising Definition, Classification, Growth
& Development- Basic Model and process of K1
advertising, Motivational & Persuasional CO 1 K2
I Communication of Advertising. Types of 12 CO 2 K3
Advertising- The Origins of Modern-Day CO 3 K4
Advertising – The Functions of Advertising. K5

The Effect of Advertising: A Psychological

Perspective – Consumer responses - Source and
Message variables in advertising - Advertising in
context: integrated marketing communications
and the promotional mix- Integrated Advertising
– Classic and Contemporary Approaches of K1
Conceptualizing Advertising Effectiveness - the CO 1 K2
II replication crisis in psychology - Consumers 12 CO 2 K3
acquire and process information from CO 3 K4
advertising - Pre-attentive analysis - Focal K5
attention - comprehension - Elaborative
reasoning -advertising affects consumer
memory - The structure and function of human
memory - implications for advertising -
advertising distort memory.

Consumers form attitudes towards products -

attitude strength - attitude formation, structure -
the functions of attitudes and attitude objects -
Consumers yield to advertising: principles of CO 1
persuasion and attitude change - the yale K1
CO 2
reinforcement approach - the information K2
CO 3
processing model of McGuire - the cognitive K3
III 12 CO 4
response model - dual process theories of K4
CO 5
persuasion - assessing the intensity of processing K5
- simplifying dual process theories: the unimodal K6
- self-validation: a new process of persuasion -
strategies to attract attention to advertising -
strategies to lower resistance to advertising.

82
 Advertising influences buying behaviour - the
attitude–behaviour relationship: a brief history -
predicting specific behaviour: the reasoned CO 1
action approach - reformulating the standard K1
CO 2
model: the theory of reasoned goal pursuit - K2
CO 3
narrowing the intention–behaviour gap: forming K3
IV 12 CO 4
implementation intentions - implications for K4
CO 5
advertising - beyond reasons and plans: the K5
automatic instigation of behaviour - implications K6
for advertising: the return of the hidden
persuaders .

Advertising in the new millennium: internet

affects consumer judgement and choice -features
of online advertising - big data, online tracking
and privacy concerns - online advertising
promote persuasion - the role of conscious
CO 1 K1
versus unconscious processes - supplementing
CO 2 K2
regular online advertising: persuasion via
CO 3 K3
V decision support systems unintended and 12
CO 4 K4
incidental effects of being online on consumer
CO 5 K5
cognition - beyond online advertising:
K6
persuasion via online interpersonal
communication -Techniques to Measure
Advertising Effectiveness

Text Books:
1. Bob M.F. & Wolfgang S. (2021. The Psychology of Advertising. New York: Psychology
Press.
2. Chunawalla S.A and Sethia K.C. (2011). Foundations of Advertising Theory and
Practice (VII. Ed.). Mumbai: Himalaya Publishing House Pvt. Ltd.
3. Davis J.J. (2011). Advertising Research: Theory & Practice (II Ed.). New York:
Prentice Hall.

4. Frank J. & Daniel Y. (2009). Advertising, (IV Ed.). New Delhi: Pearson Education.

5. Rodgers S. and Thorson E. (2012). Advertising Theory. New York: Routledge.

83
 6. Wells W.D, Moriarty S. & Burnett J. (2006). Advertising Principles and Practice (VII

Ed.) Pearson Education.

Suggested Readings
1. Kotler, P. (2003), Marketing Management, (Eleventh Edition). Prentice Hall.

2. Mamoria, C.B. and Joshi, R.L. (1998), Marketing Management, Analysis, Planning,

Implementation and control, (Ninth Edition) Prentice Hill.

3. Loudon, D.L. and Della Bitta, A.J. (2002) Consumer Behaviour (fourth edition) Tata

McGraw Hill.

4. Advertising Management, Aaker & Myers, Batra.

Web Resources
1.Fennis, B. M., & Stroebe, W. (2015). The Psychology of Advertising. New York: Psychology
Press.

2.Andrew, A. Mitchell. (1993). Advertising Exposure, Memory and Choice. Lawrence Erlbaum
Associates. Hillsdale, NJ.

Essential Reading / Recommended Reading

3.Linda, F. Alwitt& Andrew, A. Mitchell. (1985). Psychological Processes and Advertising

Effects: Theory, Research, and Applications. Lawrence Erlbaum Associates. Hillsdale, NJ.
London.

4.Rolloph, M.E. & Miller, G.R. (Eds) (1980). Persuasion: New Directions in Theory and
Research.Sage. N.Y.Eddie. M. Clark, Timothy.C. Brock, & David W. Stewart. (1994).

5.Attention, Attitude and Affect in Response to Advertising. Lawrence Erlbaum Associates.

Hillsdale, NJ.

84
 Course Outcomes (COs) and Cognitive Level Mapping

Upon successful completion of this course, the student will able to:
BLOOM’s
COs STATEMENTS
LEVEL
CO1 Understand about Advertisement and its impact in decision making K1, K2
Apply the psychological perspectives of advertisements in the real-life
CO2 K3
setting.
Integrate different domains such as cognitive, affective and behavioural
CO3 K4
responses in the Advertising.
Apply the knowledge of advertising psychology in the decision making of
CO4 K5
consumers and persuading consumers to buy the products and services.
Develop the ability to make applications based on the understanding of
CO5 K6
marketing strategies

85
Course Code PCO3ME02
Course Title INDIRECT TAXATION
Credits 02
Hours/Week 04
Category Major Elective (ME)
Semester III
Regulation 2022
Course Overview:
This Course-
 Provide the learners with an in-depth study on the various provisions to indirect taxation
laws.
 Understand its impact on business decision making process and plan accordingly the
course of action.
 Illustrate the provisions and case laws to test the student’s ability to appreciate the
intricacies of the judgement of the cases.
 Assess the problems and the solutions of each of the provisions and evaluate the
application of the same.
 Educates the students in the Foreign Trade Policy and the basic concepts relating to export
promotion schemes under the same.

Course Objectives:
The student will be able to-
 Facilitate learners to gain knowledge on the fundamentals of indirect tax and the
uniqueness of it in the economic development.
 Understand the components, provisions and the case laws involved in each segment of the
units and appreciate their applications.
 Provide an overview of the registration, accounts and records, payment of tax, filing of
annual returns and the GST Audit
 Express the provisions on Import and Export under GST, refunds, Inspection, search,
seizure and arrest, demand and recovery and Appeals and Revisions \
 Explain the impact of Foreign Trade Policy on the Indian economy in the perspective of
globalisation and related export promotion schemes under FTP

Prerequisites Requiring the skill levels of knowledge,

comprehension, application, analysis in the taxation

86
 SYLLABUS
UNIT CONTENT HOURS COs CLs
Unit 1 – Introduction to Indirect Taxes and
GST – Introduction to Indirect Tax –Concept K1
of GST – Taxable event of supply – Levy and CO 1
I 12 K2
collection of tax – Tax Deduction at Source CO 2
K3
and Tax Collection at Source.
Unit 2 – Place, Time and Value of Supply
K1
and Input Tax Credit - Place, time, value
CO 1 K2
and supply of goods and services – Valuation
II 12 CO 2 K3
Rules – exemption from GST – Input Tax
CO 3 K4
Credit – Tax Invoice – Credit and Debit Notes
– e way Bill
Unit 3 – Procedures of GST - Registration – CO 1
K1
Accounts and Records – Payment of Tax – CO 2
K2
Returns – Annual Return – Reconciliation of CO 3
K3
III Books of Accounts with Annual Return – 12 CO 4
K4
GST Audit CO 5
K5
K6

Unit 4 - Import and Export under GST- CO 1

K1
Refunds – Job work – Assessment and Audit CO 2
K2
– Inspection, search, seizure and arrest – CO 3
K3
IV Demand and Recovery – Liability to pay tax 12 CO 4
K4
in certain cases – Offence and Penalties – CO 5
K5
Appeals and Revisions
K6

Unit 5 - Customs Act and Foreign Trade

Policy
CO 1 K1
Introduction of customs law – levy and
CO 2 K2
exemptions – types of duty – classification of
CO 3 K3
V imported and export goods – valuation under 12
CO 4 K4
the customs act, 1962 – importation,
CO 5 K5
exportation, and transportation of goods –
K6
warehousing – duty drawback – refund –
Foreign trade policy – introduction to FTP –

87
 Basic concepts relating to export promotion
schemes under FTP

Text Books:
1) Indirect Tax Laws – V.S. Datey, CA K.M. Bansal, CA Mahesh Gour – August 2021 –
Taxmann Publication.
2) Indirect Taxes – Dr. Jaya Vasudevan Suseela – 2021 - Eastern Book Company
Suggested Readings
1) Indirect Taxes – Dr. H.C. Mehrotra, Prof V.P. Agarwal – Sahitya BhawanPublications -2021
2) Taxmann’s Students’ Guide to Income Tax including GST – Dr. Vinod K Singhania, Dr.
Monica Singhania- 2022-23 – Taxmann Publications
Web Resources
https://gstcouncil.gov.in/
https://cbic-gst.gov.in/
https://selfservice.gstsystem.in/
https://www.bankbazaar.com/tax/gst.html
https://dor.gov.in/sites/default/files/GST_FAQ.pdf

88
 Course Outcomes (COs) and Cognitive Level Mapping

Upon successful completion of this course, the student will able to:

COs STATEMENTS BLOOM’s LEVEL

Understand the basics of indirect taxation and its importance

in the economic development through its levy and collection
CO1 K1, K2
process.

Explain the significance of the assessment under the spectrum

CO2 K3
of place, time, value and supply of goods and services.
Identify the importance of the procedures of GST, its
CO3 registration, maintenance of accounts and records, filing of K4
return and audit.
Comprehend the relevance of import and export under GST,
CO4 refund, assessment, inspection, search and seizure, appeals K5
and revisions.
Assess the Customs Act, its levy and exemption, types of
CO5 duty, valuation, duty drawback and about the Foreign Trade K6
Policy.

89
Course Code PCO3ID01
Course Title ECONOMETRICS & BEHAVIOURAL FINANCE
Credits 3
Hours / Week 6
Category Inter-Disciplinary (ID)
Semester III
Regulation 2022
Course Overview:
This Course-
7. The concepts and tools needed to understand empirical economic research and to plan and execute
independent research projects.
8. The knowledge to infer about human decisions influencing their financial decisions in domestic
and global markets.
9. To equip with tools and techniques for conducting research
10. To provide the basic knowledge to analyse data
Course Objectives:
The students will be able to-
15. provide the basic knowledge of econometrics that is essential equipment for any serious
economist or social scientist would be competent to continue with the study of the subject.
16. use the knowledge of behavioural finance to predict and communicate with clarity the
psychological factors influencing decision making.
Prerequisites Knowledge on Economics and Finance
SYLLABUS
UNIT CONTENT HOURS COs CLs
ECONOMETRICS:
K1
Introduction to Econometrics CO1
K2
Introduction – Methodology of Econometrics – Types of CO2
K3
I Econometrics – Correlation, Causation and Regression 18 CO3
K4
– Types of data – Population Regression Function – CO4
K5
Sample Regression Function – Introduction to Method CO5
K6
of Ordinary Least Squares.
Two Variable Regression Model CO1 K1
Assumption underlying the Method of Least Squares – CO2 K2
II Standard Errors – The Gauss-Markov Theorem – 18 CO3 K3
Classical Normal Linear Regression Model – Interval CO4 K4
CO5 K5

90
 Estimation and Hypothesis Testing - Coefficient of K6
Determination R2 - Dummy Variable Regression Model
Relaxing the Assumptions of the Classical Model K1
CO1
Detection of Multicollinearity, Heteroscedasticity and K2
CO2
Autocorrelation – Remedial measures for K3
III 18 CO3
Multicollinearity, Heteroscedasticity and K4
CO4
Autocorrelation. K5
CO5
K6
BEHAVIOURAL FINANCE:
Introduction to Behavioural Finance – Nature, scope,
objectives and application; Investment Decision Cycle:
Judgment under Uncertainty: Cognitive information
K1
perception – Peculiarities (biases) of quantitative and CO1
K2
numerical information perception - Representativeness CO2
K3
IV – Anchoring - Exponential discounting – Hyperbolic 18 CO3
K4
discounting - Utility/ Preference Functions: Expected CO4
K5
Utility Theory [EUT] and Rational Thought: Decision CO5
K6
making under risk and uncertainty - Expected utility as
a basis for decision-making – Theories based on
Expected Utility Concept - Investor rationality and
market efficiency.
Behavioural Factors and Financial Markets:
Emotions and Decision – Making: Experimental
measurement of risk- related - Measuring Risk –
Emotional mechanisms in modulating risk-taking
attitude - Neurophysiology of risk taking. Personality
K1
traits and risk attitudes in different domains. CO1
K2
The Efficient Markets Hypothesis – Fundamental CO2
K3
V Information and Financial Markets – Information 18 CO3
K4
available for Market Participants and Market Efficiency CO4
K5
-Market Predictability –The Concept of limits of CO5
K6
Arbitrage Model - Asset management and behavioural
factors – Active Portfolio Management: return statistics
and sources of systematic underperformance. –
Fundamental information and technical analysis – the
case for psychological influence.

91
Text Books:
1. Damodar N. Gujarati and Dawn C. Porter (2008), Basic Econometrics, Fifth Edition, McGraw
Hill, Inc
17. Prasanna Chandra Behavioural Finance McGraw Hill 2016 / 1st Edition
18. Behavioral Finance: Psychology, Decision-Making, and Markets", by Ackert and Deaves.
19. Shuchita Singh, Shilpa Bahi Behavioural Finance Vikas 2018 / 1st Edition

Suggested Readings:
23. Behavioural finance - Wiley Finance - Joachim Goldberg, Rüdiger von Nitzsch
24. M. M. Sulphey Behavioural Finance PHI 2014 / 1st Edition
25. Williams Forbes Behavioural Finance Wiley 2009 / 1st Edition
Web Resources:
18. https://www.investopedia.com/terms/e/econometrics.asp
19. https://www.britannica.com/topic/econometrics-economic-analysis
20. https://www.ssc.wisc.edu/~bhansen/econometrics/Econometrics.pdf
21. https://www.emerald.com/insight/content/doi/10.1108/QRFM-06-2017-0050/full/html
22. https://www.researchgate.net/publication/340578758_Behavioural_Finance_-
Literature_Review_Summary_and_Relevant_Issues

Course Outcomes (COs) and Cognitive Level Mapping

Upon successful completion of this course, the student will able to:
BLOOM’s
COs STATEMENTS
LEVEL
Understand the basics of the Econometrics and its variants and the related
CO1 functionalities K1, K2

Explain the significance of assumptions, testing techniques, and the

CO2 K3
applications related to Econometrics
Identify the importance detection, remedial measures and the
CO3 K4
autocorrelation of Econometrics
Comprehend the relevance of the study of Behavioural Finance, its
CO4 K5
calculations and applicability in the decision-making process
Assess the behavioural factors and financial markets, risk attitudes in
CO5 K6
different domains, concepts and limitations

92
Course Code PCO2CD01
Course Title WEALTH MANAGEMENT
Credits 1
Hours / Week 3
Category Inter-Disciplinary (ID)
Semester II
Regulation 2022
Course Overview:
This Course-
 Develops the skill sets of students to make sound financial decisions for wealth creation.
 Helps the students to gain an understanding of the risks associated with financial markets
and products.
 Helps students to understand the wealth management landscape, to align financial
products with their financial objectives, and gain wealth by operating at a higher level
of competence.
 Empowers the students with the principles of Management of Wealth, as well as in
devising effective Investment Strategy in a practical aspect.

Course Objectives:
The students will be able to-
 Understand the role of various investment products and structured products in long term
wealth creation and the risks underlying such products and services.
 Have a comprehensive and broad based knowledge about wealth management.
 Asses their risk profile and the importance of asset allocation in wealth management.
 Develop knowledge on investment strategies and financial products.

Prerequisites Basic understanding of wealth and its planning

SYLLABUS
UNIT CONTENT HOURS COs CLs

Introduction to Financial Planning – Meaning,

Objective, Importance - Financial Planning Process-
I Wealth Cycle – Basics of Financial Planning & Wealth 05
Management – Types of Financial Plan : Goal-based,
Comprehensive - Introduction to Indian financial market :
Background, Structure & Key features.

93
 Personal Finance & Time Value of Money - Analyzing
Personal Financial Statements and Savings Plan –
Household Budgets - Systematic Approach to Investing:
II SIP, SWP, STP - Time Value of Money: Concept, Feature, 07
Calculation -Effective Annual Return/ Equivalent Annual
Return (EAR) - Doubling Period.

Investment Vehicles of Wealth Management -

Introduction to Financial Products - Basics of investment
and trading in Equity, Debentures, Derivatives and
Commodity Market – Bonds - Mutual Funds – Insurance -
III 08
SIP, ULIP - Bank Deposits – Post Office Schemes : KVP,
NSC, MIS - Real Estate – Gold & Other Investment
Avenues.

Risk Profiling & Asset Allocation

Introduction to Risk - Types of Risks - Systematic &
Unsystematic Risk - Risk Profiling - Risk Adjusted Return
IV 07
- Diversification and Hedging - Relationship between Risk
& Return - Asset Allocation : Meaning, Process – Types of
Asset Allocation
Tax Planning :
Definition of Tax, Direct tax v/s Indirect Tax - Purpose of
Taxes - The Four “R”s - Tax Planning, Tax Avoidance and
V 05
Tax Evasion - Kinds of Taxes – Taxation on Investment
Products.

Text Books:
20. Dun & Bradstreet, Wealth Management, McGraw Hill Publications, 2017.
21. Dr. L. Natarajan, Investment Management, Margham Publication.
22. Rustagi R.P, Investment Analysis & Portfolio Management, Sultan Chand Publications,
2011.

94
 Websites
1) https://www.techtarget.com/searcherp/definition/financial-planning-and-analysis-FPA
2) https://www.investopedia.com/articles/03/082703.asp
3) https://www.truepotential.co.uk/financial-advice/
4) https://www.cfainstitute.org/-/media/documents/article/rf-brief/rfbr-v1-n1-1-pdf.ashx
5) https://cleartax.in/g/terms/tax-planning

Course Outcomes (COs) and Cognitive Level Mapping

Upon successful completion of this course, the student will able to:
BLOOM’s
COs STATEMENTS
LEVEL
understand the importance of financial planning, its process, wealth
CO1 cycles and fundamentals of the wealth management K1, K2

Explain the significance of personal finance, time value of money, its

CO2 K3
analysis, investment avenues and return prospects
Identify the importance of the investment options of wealth management
CO3 K4
through capital market, banks, insurance, and the like
Comprehend and evaluate risk profiling and asset allocation, types of risk,
CO4 K5
and the relationship between risk and return
Critically assess the trends in tax planning, purpose of tax and other
CO5 K6
investment products suitable for tax planning

95
Course Code PCO3VA01
Course Title FINTECH FOUNDATIONS AN OVERVIEW
Credits 2
Hours/Week 2
Category Value Added Course (VAC)
Semester III
Regulation 2022
Course Overview:
Over the past decade emerging technologies, paired with massive changes in regulations,
have driven an unprecedented transformation of finance around the world. The PG and
Research Department of Commerce organizes the Fintech Foundations and Overview, the
value-added course of 30 hours for all the PG students. The overview of the FinTech
provides a foundation upon which students can build for better understanding of
opportunities and changes within the finance industry regarding how to react to these
changes.
Course Objectives:
The student will be able to
 Understand recent FinTech developments and analyze their impact on the financial
services industries
 Describe the technologies underlying cryptocurrencies and blockchains
 Design smart contracts and decentralized applications
 Engage in the process of FinTech innovation
Prerequisites Basic knowledge on Finance

SYLLABUS
UNIT CONTENT HOURS COs CLs
Introductions to FinTech - History of FinTech and
K1
Traditional Banking Technologies from Bank CO 1
K2
Branches to ATM machines to mobile technology - CO 2
K3
I Recent developments, Major areas in FinTech, 6 CO 3
K4
Prospects and potential issues with FinTech - Brave CO 4
K5
New World: Cryptocurrency, Blockchain, Smart CO 5
K6
Contract.

96
 Blockchain and Cryptocurrency Technologies: K1
CO 1
Cryptographic Hash Functions, Merkle Tree, Digital K2
CO 2
Signature, Public and Private Keys, Blockchains, K3
II 5 CO 3
Proof of Work, Mining K4
CO 4
K5
CO 5
K6
Bitcoin and Other Cryptocurrencies - Bitcoin, CO 1
K1
Ethereum, Other Altcoins, Wallets, Exchange CO 2
K2
Markets, Payments - Transaction Fees, Anonymity, CO 3
K3
III Mining, Ecosystem, Politics, Regulation 5 CO 4
K4
CO 5
K5
K6

Payments – Payments based FinTech companies

CO 1
(Cash to Cryptocurrency) Investment – Investment K1
CO 2
based FinTech companies (Savings to Crowdfunding) K2
CO 3
Insurance – Insurance based FinTech companies K3
IV 8 CO 4
(Personal insurance to shared risk) Trading – K4
CO 5
Trading/Securities based FinTech companies K5
(Highspeed to stock market) K6

FinTech Analytics (Credit scores and Artificial CO 1 K1

Intelligence) FinTech Infrastructure (Tools and Data) CO 2 K2
FinTech Around the Globe: Asia, Middle East, South CO 3 K3
V 6
America, Europe, Southeast Asia / Australia and CO 4 K4
Africa CO 5 K5
K6
Text Books:
1. Fintech Future : The Digital Dna Of Finance Paperback – 5 March 2020 by Sanjay
Phadke.
2. Fintech in a Flash: Financial Technology Made Easy (new edition) Kindle Edition
by Agustin Rubini
Suggested Readings:
Bitcoin and Cryptocurrency Technologies: A Comprehensive Introduction
by Arvind Narayanan, Joseph Bonneau, Edward Felten, Andrew Miller, Steven Goldfeder,
Princeton University Press, ISBN-13: 978-0691171692.

97
 Ethereum: Blockchains, Digital Assets, Smart Contracts, Decentralized Autonomous
Organizations
by Henning Diedrich, CreateSpace Independent Publishing Platform, ISBN-13: 978-1523930470.

Blockchain Applications: A Hands-on Approach. by Arshdeep Bahga and Vijay Madisetti, Vpt,
ISBN-13: 978-0996025560.
Web Resources
https://www.redhat.com/en/fintech-resources
https://corporatefinanceinstitute.com/resources/knowledge/finance/fintech-financial-
technology/
https://medium.com/@dianacbiggs/keeping-up-with-fintech-a-resource-guide-939eb153e24f

Course Outcomes (COs) and Cognitive Level Mapping

Upon successful completion of this course, the student will able to:
BLOOM’s
COs STATEMENTS
LEVEL
CO1 Understand recent FinTech developments K1, K2
CO2 Engage in the process of FinTech innovation K3
CO3 Analyse their impact on the FinTech on the financial services industries K4
Evaluate alternative lending, P2P technologies, and assess their impact
CO4 K5
on traditional banking and payment industries.
CO5 Design smart contracts K6

98
 LOCF BASED DIRECT ASSESSMENTS
COGNITIVE LEVEL (CL) AND COURSE OUTCOME (CO) BASED CIA QUESTION PAPER FORMAT (PG)
SECTION Q. NO COGNITIVE LEVEL (CL)
K1 K2 K3 K4 K5 K6
A (5 x 1 = 5) 1(a) +
Answer ALL (b) +
(c) +
(d) +
(e) +
(5 x 1 = 5) 2(a) +
Answer ALL (b) +
(c) +
(d) +
(e) +
B (1 x 8 = 8) 3 +
Answer 1 out of 2 4 +
C (1 x 8 = 8) 5 +
Answer 1 out of 2 6 +
D (1 x 12 = 12) 7 +
Answer 1 out of 2 8 +

E (1 x 12 = 12) 9 +
Answer 1 out of 2 10 +
No. of CL based Questions with Max. marks 5 (5) 5 (5) 1 (8) 1 (8) 1 (12) 1 (12)
No. of CO based Questions with Max. marks CO1 CO2 CO3 CO4 CO5
10 (10) 1 (8) 1 (8) 1 (12) 1 (12)
Forms of questions of Section A shall be MCQ, Fill in the blanks, True or False, Match the following, Definition, Missing letters. Questions of Sections B, C, D
and E could be Open Choice/ built in choice/with sub sections. Component III shall be exclusively for cognitive levels K5 and K5 with 20 marks each. CIA shall be
conducted for 50 marks with 90 min duration.
 COGNITIVE LEVEL (CL) AND COURSE OUTCOME (CO) BASED END SEMESTER EXAMINATION QUESTION PAPER FORMAT (PG)
SECTION Q. NO COGNITIVE LEVEL (CL)
K1 K2 K3 K4 K5 K6
A (5 x 1 = 5) 1(a) +
Answer ALL (b) +
(c) +
(d) +
(e) +
(5 x 1 = 5) 2(a) +
Answer ALL (b) +
(c) +
(d) +
(e) +
B (3 x 10 = 30) 3 +
Answer 3 out of 5 4 +
5 +
6 +
7 +
C (2 x 12.5 = 25) 8 +
Answer 2 out of 4 9 +
10 +
11 +
D (1 x 15 = 15) 12 +
Answer 1 out of 2 13 +
E (1 x 20 = 20) 14 +
Answer 1 out of 2 15 +
No. of CL based Questions with Max. marks 5 (5) 5 (5) 3 (30) 2 (25) 1 (15) 1 (20)
No. of CO based Questions with Max. marks CO1 CO2 CO3 CO4 CO5
10 (10) 3 (30) 2 (25) 1 (15) 1 (20)
IMPORTANT
 Forms of questions of Section A shall be MCQ, Fill in the blanks, True or False, Match the following, Definition, Missing letters.
 Questions of Sections B, C, D and E could be Open Choice/ built in choice/questions with sub divisions.
 Maximum sub divisions in questions of Sections B, C shall be 2 and 4 in Sections D, E).

TOTAL MARKS DISTRIBUTION OF DIRECT ASSESSMENTS BASED ON CL AND CO (PG)

Course Outcome CO1 CO2 CO3 CO4 CO5 TOTAL
Cognitive Levels K1 K2 K3 K4 K5 K6
CIA 1 5 5 8 8 12 12 50
CIA 2 5 5 8 8 12 12 50
Comp III - - - - 20 20 40
Semester 5 5 30 25 15 20 100
Total Marks (CL) 15 (6%) 15 (6%) 46 (19%) 41 (17%) 59 (25%) 64 (27%) 240
Total Marks (CO) 30 (12%) 46 (19%) 41 (17%) 59 (25%) 64 (27%) 240