PSGR KRISHNAMMAL COLLEGE FOR WOMEN College with Potential for Excellence (An Autonomous Institution, Affiliated to Bharathiar University) (Reaccredited with ‘A’ Grade by NAAC, An ISO 9001:2008 Certified Institution) Peelamedu, Coimbatore-641004

DEPARTMENT OF B.COM (FINANCIAL SERVICES)

CHOICE BASED CREDIT SYSTEM

BACHELOR OF COMMERCE – FINANCIAL SERVICES (B.COM (FS))

2015 - 2018

FS1 PSGR KRISHNAMMAL COLLEGE FOR WOMEN

College with Potential for Excellence (An Autonomous Institution, Affiliated to Bharathiar University) (Reaccredited with ‘A’ Grade by NAAC, An ISO 9001:2008 Certified Institution) Peelamedu, Coimbatore-641004

DEPARTMENT OF B.COM FINANCIAL SERVICES 2015-2018 Batch

Sem Part Subject Title of the Paper Instr. Contact Tutorial Dur CIA ESE Total Credits Code Hrs/ Hours Hours at Week ion I I Language I – Tamil I/ TAM1401/ Hindi I/ HIN1401/ 6 86 4 3 25 75 100 3 French I FRE1401 I II ENG1501/ English I/ 6 86 4 3 25 75 100 3 ENG15F1 Functional English I I III FS13C01 Core - 1 - Financial 5 71 4 3 25 75 100 4 Accounting I I III FS14C02 Core -2 - Principles and 5 71 4 3 25 75 100 4 Practice of Insurance I III Allied I - Mathematics for TH13A11B Commerce Level I/ 6 86 4 3 25 75 100 5 TH13A11A Level II I IV NME14B1/ Basic Tamil I/ 2 28 2 - 50 50 100 2 NME14A1/ Advanced Tamil I/ 3 26 4 50 50 100 NME12WS/ Women Studies / - NME12AS/ Ambedkar Studies / 28 2 100 -- 100 - NME12GS Gandhian Studies 28 2 100 -- 100 - 28 2 100 -- 100 II I TAM1402/ Language II – HIN1402/ Tamil II/ FRE1402 Hindi II/ 6 86 4 3 25 75 100 3 French II II II ENG1502/ English II/ 6 86 4 3 25 75 100 3 ENG15F2 Functional English II II III FS13C03 Core - 3 Financial Accounting II 5 71 4 3 25 75 100 4

FS2 II III FS14C04 Core - 4 – General Insurance 5 71 4 3 25 75 100 4 II III Allied- II - Statistics for TH13A16B Commerce Level I/ 6 86 4 3 25 75 100 5 TH13A16A Level II

II IV NME14B2/ Basic Tamil I/ 2 28 2 - 50 50 100 2 Advanced Tamil I/ NME14A2/ 26 4 3 50 50 100 Open Course 29 1 2 25 75 100 II VI NM12GAW General Awareness – ------1 100 -- 100 Gr. Self Study III III FS14C05 Core - 5 – Corporate Accounting I 7 101 4 3 25 75 100 5

III III FS15C06 Core - 6 - Income Tax 6 86 4 3 25 75 100 4 III III FS13C07 Core - 7 - Banking Law 6 86 4 3 25 75 100 4 and Operations I III III Allied - FS13A01/ Foreign Exchange Market/ 6 86 4 3 25 75 100 5 FS13A02 Business Economics III IV NM14VHR Value Education and 2 26 4 - 25 75 100 2 Human Rights III IV NM10EVS Environmental Studies ------III IV Skill Based Subject SB13FM01 Theory 2 29 1 ------SB13FMP1 Practical 1 15 -- III V JOB1540 Job Oriented Course -- 60 -- -- 25 75 -- Gr IV III FS14C08 Core - 8 - Corporate 7 101 4 3 25 75 100 5 Accounting II IV III FS13C09 Core - 9 - Banking Law 6 86 4 3 25 75 100 4 and Operations II IV III FS14C10 Core-10 – Cost Accounting 6 86 4 3 25 75 100 4 IV III Allied - FS13A03 Derivatives Market/ 6 86 4 3 25 75 100 5 FS13A04 Business Environment

IV IV NM14EVS Environmental Studies 2 26 4 - 25 75 100 2

FS3 IV IV Skill Based Subject SB13FM01 Theory 2 29 1 2 25 75 100 4 SB13FMP1 Practical 1 13 2 2 40 60 100 2 IV IV Internship Training (2 weeks) – submission of ------100 -- 100 2 certificate

IV V NSS, NCC, YRC and Sports & Games, Eco ------100 -- 100 1 Watch, YI Net, Rotaract

IV V Community Oriented ------Gr. Service V III FS14C11 Core - 11 - Management 5 71 4 3 25 75 100 4 Accounting V III FS14C12 Core - 12 - Financial 5 71 4 3 25 75 100 4 Management V III FS14C13 Core - 13 - Financial Markets and Investment Banking 5 71 4 3 25 75 100 4 V III Elective – Business Law/ 5 71 4 3 25 75 100 5 FS13E01 Corporate Governance FS13E02 V IV NM13IS1 Information Security 2 26 4 - 100 - 100 Gr. (Level I) V IV Skill Based Subject SB13FM02 Theory 2 29 1 SB13FMP2 Practical - - - - - 1 15 - V III Advanced Learners ------3 -- 100 100 5* Course - Customer Relationship FS13AC1/ Management/Human FS13AC2 Resource Management – Self Study V III FS14PROJ Project Viva Voce 5 - -- -- 20 80 100 5 V VI Personality Development ------V III Online Comprehensive ------Examination VI III FS15C14 Core - 14 - Security Analysis and 5 71 4 3 25 75 100 4 Management

FS4 VI III FS14C15 Core - 15 - Financial 5 71 4 3 25 75 100 4 Services VI III FS13C16 Core - 16 - Marketing for 6 86 4 3 25 75 100 4 Financial Services VI III FS13C17 Core - 17 - Mutual Fund Management 5 71 4 3 25 75 100 4 VI III Elective - FS15E03 Company Law/ FS13E04 Strategic Management 6 86 4 3 25 75 100 5 VI IV Skill Based Subject SB13FM02 Theory 2 29 1 2 25 75 100 4 SB13FMP2 Practical 1 13 2 2 40 60 100 2 VI III Advanced Learners Course – Self Study FS13AC3 Principles of Marketing/ ------3 -- 100 100 5* FS13AC4 Business Communication Total 3800 140 *Credits applicable to candidates who take up Advanced level Course examination

FS5 INTERNSHIP TRAINING The practical training is essential to expose the students to the real life work situation and to strengthen the conceptual knowledge gained in the classroom. 2 weeks internship is to be arranged during the summer vacation after the fourth semester. The training shall be in banking, financial institution, or an industrial enterprise or consultancy organizations. Candidates should maintain a work dairy and submit a report at the end of the study. The department to conduct a viva-voce. The Principal of the college and the Head of the Department shall issue a certificate to the effect that the student had satisfactorily undergone the internship training for the prescribed period. The report should contain a minimum of 40 pages. Evaluation: Work dairy 15 marks Attendance 10 marks Report 50 marks Viva voce 25 marks COMMUNITY ORIENTED SERVICE 30 hours of community oriented service is mandatory for UG students during holidays before the end of the fourth semester and the students can take up in any of the following fields: Literacy, Public Health, Hygiene, Crisis Management(Training the Public) Traffic Regulation, Green Projects etc., in Villages, Schools, Orphanages, Hospitals, Old Age Homes, Prisons and SHG groups. PROJECT VIVA VOCE Project work, which is compulsory, carries 100 marks. Group of students (3 to 5 students) should select a topic for the project work in the beginning of the fifth semester and submit the project report (dissertation) at the end of the fifth semester. The guide and an internal examiner shall evaluate the project report and conduct the viva. The project work shall be related to commerce and its related applications. OPEN COURSE Students who have not opted Basic Tamil / Advance Tamil Course in Semester II can opt open courses offered by various departments. (Inter disciplinary). End semester examination will be conducted at the end of Semester II. The duration of the end semester examination will be 2 hours for a maximum of 50 marks. The ESE marks secured by the candidate will be equated to a maximum of 75 marks.

FS6 SKILL BASED SUBJECT Students have to select any one of the following skill based subject in the III Semester and the papers will be spread over four semesters (III, IV, V, VI semester). The exams will be conducted for these papers in the end of the IV and VI semester. JOB ORIENTED COURSE Students are offered a job oriented course to create employment opportunity in the field of capital marketing in III and IV Semesters. This course has theory and practical hands on training session with institutional tie-up. ALLIED PAPERS Two options are given for the students in the allied papers in the III and IV semesters and they have to choose any one paper. Exams will be conducted in the respective semesters. ELECTIVE PAPERS Two options are given for the elective papers in the V and VI semester and they have to choose any one paper. Exams will be conducted in the respective semesters. INFORMATION SECURITY Hours allotted – 2hrs / week There will be only internal evaluation for these papers. Two internal tests in two units each (Unit 1 & 2 for the CA I and Unit 3 & 4 for the CA II). The duration of the test will be 2hours for a maximum of 40 marks. There will be no credits awarded. Marks secured will be converted into grades. Evaluation ( Internal ) Tests 2x40 = 80 marks Quiz 10 marks Assignment 10 marks Total 100marks Question paper pattern Section A Answer in two sentences 2x5= 10 marks (5 out of 8) Section B Answers in one page 5x6= 30 marks (6 out of 8) Total 40 marks

FS7 QUESTION PAPER PATTERN FOR PROBLEM PAPERS Question Paper Pattern for all Accountancy papers, Management Accounting, Cost Accounting, Financial Management and Income Tax. Duration: 3 hrs Marks: 75

Section A 8 questions with open choice (5/8) 5 x 3 = 15 marks (short answers, definition etc.,) Section B 4 questions out of 6 questions 4 x 5 = 20 marks Section C 4 questions out of 6 questions 4 x 10 = 40 marks ** Section B and C –At least One Question from each unit QUESTION PAPER PATTERN FOR THEORY PAPERS Duration: 3 hrs Marks: 75

Section A 8 questions with open choice (5/8) 5 x 2 = 10 marks (short answers, definition etc.,) Section B 5 questions with either or choice 5 x 5 = 25 marks Section C 5 questions out of 7 questions 5 x 8 = 40 marks QUESTION PAPER PATTERN FOR SKILL BASED SUBJECT

Duration: 3Hrs Marks:50 Section A 4 Questions out of 6 questions 4*5= 20 Section B 2 Questions out of 3 questions 2*15=30 QUESTION PAPER PATTERN FOR ADVANCED LEARNERS COURSE

Duration: 3Hrs Marks:75 Section A 5 Questions out of 8 questions 5*5= 25 Section B 5 Questions out of 8 questions 5*10=50

FS8 SEMESTER I –PART III CORE 1 - FINANCIAL ACCOUNTING I SUBJECT CODE – FS13C01 Credits: 4 Hours: 71 Objectives:  To have a good working knowledge to enable the student to practically strike a trial balance and prepare the final accounts.  To strengthen the students with the basic concepts and conventions of accounting practices. UNIT I (DL 15 Hrs) Accounting Concepts and Conventions - Preparation of Journal - Ledger - Trial balance Subsidiary Books –*Apportionment of Capital and Revenue Expenditure*- Preparation of Final Accounts- Rectification of errors. UNIT II (DL 14 Hrs) Bank Reconciliation Statement -Bills of Exchange. UNIT III (DL 14 Hrs) Consignment – Joint Venture. UNIT IV (DL 14 Hrs) Accounting for Non-Trading Concerns. UNIT V (DL 14 Hrs) Royalties and Sub Leasing - Single Entry. * Self Study Distribution of Marks: Theory 20%, Problems-80% Text Book:

Sl. Author Name Title of the Publisher Year and No. Book edition rd 1 Jain S.P & Narang K.L Principles of Kalyani Publications 2013, 21 Accountancy Edition Books for Reference:

Sl. Author Name Title of the Publisher Year and No. Book edition 1 Reddy T.S & Murthy.A Financial Margham Publications 2013, VI Accounting Edition 2 Nagarajan K.L, Principles of Sultan Chand & Sons 2013, VIII Vinayagam .N & Accountancy Edition Mani P.L

FS9 SEMESTER I –PART III CORE 2 – PRINCIPLES AND PRACTICE OF INSURANCE SUBJECT CODE – FS14C02 Credits: 4 Hours=71 Objectives:  To know the basic insurance concepts and principles.  To enable the students understand the practical aspects of Life insurance. UNIT I (DL 14 Hrs) Concept of – Classification of Risk, Peril, – Types of – Techniques of Risk Management- Risk Identification- case studies in identification of risk –Sources of risk- Measurement of risk-guidelines of assessing risk. UNIT II (DL 14 Hrs) Types of Risk Financing and funding – Retention of risks –Factories Act of 1948 – Introduction of policies and procedures for management of risks through Insurance. UNIT III (DL 15 Hrs) Concept of Insurance – Classification of insurance – Life Insurance, *LIC as a public player in the market (leading role and influence)* - Types of Life Insurance – Legal principle of Insurance under the Insurance Contract Act 1872 – Essential elements of valid contract – Principles of Insurable Interest, Utmost Good faith, Indemnity, Subrogation, Contribution, Proximate Cause- Assignment and Nomination - The Insurance Act 1938. UNIT IV (DL 14 Hrs) Application and Acceptance: Documents related to insurance – Medical examination – Age proof. Policy Document: Need and Format – Policy preamble – Schedule – Attestation – Conditions and Privileges – Alteration. Duplicate policy - Premium payment: lapse and Renewal -Policy claims – Maturity claims – Survival Benefits – Death claims – Claim concessions - Presumption of Death – Valuation of Reserves and Surplus – Loans, Surrenders and Foreclosures. Theory of Rating – Mortality tables. UNIT V (DL 14 Hrs) Calculation of Insurance Premium -Insurance Professionals and Intermediaries: Agents, Brokers, Loss Assessors, Surveyors, Development Officers Third party Administrators and Insurance Ombudsman – actuarial profession – overview – introduction to profession and professionalism – evolution of actuarial profession – characteristics of an actuarial profession. *Self Study

FS10 Text Books

S.No Author Title of the Book Publisher Year and Name edition 1 Mishra. M.N Principles of Insurance S Chand & Company 2012 Ed 2 Insurance Practice of Life Assurance Institute of India Books for Reference:

S.No Author Name Title of the Book Publisher Year and edition 1 Dr.Periayasamy .P Principles and Himalaya Publishing 2nd revised practice of Insurance House Edition, 2009 2 Inderjit Singh, Insurance principles Kalyan Publishers Current Ralvest Katyal, and practices Edition Sanjay Arora

SEMESTER II –PART III CORE 3 - FINANCIAL ACCOUNTING II SUBJECT CODE – FS13C03 Credits: 4 Hours: 71 Objectives:  To develop an expertise in handling the accounts of specialized institutions and consolidation of accounts.  To understand the importance of maintaining general ledgers for control. UNIT I (DL 14 Hrs) Branch Accounting (excluding Foreign branch) - Departmental Accounting. UNIT II (DL 15 Hrs) Hire-purchase and Instalment accounting. UNIT III (DL 14 Hrs) Insurance Claims – Loss of Stock and loss of profit. UNIT IV (DL 14 Hrs) Investment Accounting- Insolvency of Individuals.

FS11 UNIT V (DL 14 Hrs) Depreciation- Meaning- * causes and nature*- methods- Straight line, diminishing Balance, Annuity, machine hour method, sinking fund , and insurance policy – Reserves And provisions ( excluding change in method of depreciation). * Self Study Distribution of Marks Theory 20% Problems 80%. Text Book:

S.No Author Name Title of the Book Publisher Year and Edition th 1 Jain and Narang Advanced Kalyani 2013, 18 Accountancy-I publications Edition Books for Reference:

S.No Author Name Title of the Book Publisher Year and Edition rd 1 Gupta R.L and Advanced Sultan Chand & 2013, 23 Radhaswamy Accountancy-I Sons Edition 2 Reddy and Financial Accounting Margham 2013, VI Murthy publication Edition

SEMESTER II –PART III CORE 4 - GENERAL INSURANCE SUBJECT CODE – FS14C04 Credits: 4 Hours: 71 Objectives:  To understand the principles and concepts of General Insurance. UNIT I (DL 14 Hrs) General Insurance: Introduction – Principles of General Insurance– General Insurance business (Nationalization) Act 1972 – General Insurance Corporation – Insurance Regulatory and Development Authority [IRDA] – Constitution, objectives, duties and powers of IRDA – Insurance councils other laws relating to insurance business. UNIT II (DL 15 Hrs) Marine Insurance: Introduction – Nature of Marine Insurance contract – Kinds of Marine Insurance policies – Premium Calculation – Important clauses in Marine Policy – Marine losses and Abandonment Fire Insurance: Introduction – Nature and uses of Fire

FS12 Insurance Contract – Types of Fire Insurance policies – Fire Insurance Claims – Rate Fixation in Fire Insurance. Specialized classes of General Insurance: Industrial all risk insurance – Aviation Insurance – Airline Insurance – *Oil and gas Insurance*. UNIT III (DL 14 Hrs) Motor Vehicle Insurance (both heavy and light vehicle) –Various plans –Third party, personal accident etc. Property Insurance – Burglary, Building, Engineering Insurance and health Insurance. UNIT IV (DL 14 Hrs) Miscellaneous Insurance :– Cattle Insurance – Public Liability Insurance – Jeweler’s Block polices – Blood stock (horse) Insurance – Sports Insurance – Fidelity Guarantee Insurance – Money Insurance – Baggage Insurance – Pedal Cycle Insurance – Neon Sign Insurance – (Householder’s Insurance – Banker’s Blanket policies) – Special Contingency policy – Executive Travel policy – Employer’s Liability policy – Natural and Agricultural Insurance Schemes. UNIT V (DL 14 Hrs) New Insurance Schemes – Income bonds, Terrorism Insurance, Single premium bonds, Building, society linked saving plans, ULIP plans, Mutual fund plans along with insurance, Contingent Business, Interpretation Insurance. *Self Study Text Books: S.No Author Name Title of the Book Publisher Year and Edition 1 Mishra.M.N Principles of Insurance S Chand & 2012 Ed Company 2 Dr. Periayasamy.P Principles and Practice Himalaya Current Edition of Insurance Publishing House Books for Reference:

S.No Author Name Title of the Book Publisher Year and edition 1 Inderjit Singh, Insurance Principles and Kalyan Current Edition Ralvest Katyal, Practices Publishers Sanjay Arora

FS13 SEMESTER III –PART III CORE 5 - CORPORATE ACCOUNTING I SUBJECT CODE – FS14C05 Credits: 5 Hours: 101 Objectives:  To equip the students with accounting methods formatted for the Corporate Bodies from the time of their inception to their liquidation date.  To enable the students to have working knowledge about mergers and acquisitions. UNIT I (DL 20 Hrs) Share capital – *Definition of shares - Types of Shares* - Issue, Forfeiture and Reissue of Shares – Redeemable Preference Shares –Accounting for Bonus issue - Rights Issue – Surrender of Shares. UNIT II (DL 20 Hrs) Issue and Redemption of Debentures (including own debentures)-Underwriting- Profits prior to Incorporation. UNIT III (DL 20 Hrs) Final Accounts of Companies (Vertical Format)- Calculation of managerial remuneration- International Financial Reporting Standards (theoretical aspects only) UNIT IV (DL 21 Hrs) Alteration of Share Capital and Internal Reconstruction – Accounting for Mergers and acquisitions- Buy-Back of shares (accounting entries only) - Amalgamation of Company (excluding Inter Company Holding) UNITV (DL 20 Hrs) Liquidation of Companies and Preparation of Statement of Affairs - Liquidator’s Final Statement of Accounts. *Self Study Distribution of Marks Theory 20% and Problems 80% Text Book:

S.No Author Name Title of the Book Publisher Year and Edition 1 Gupta. R L and. Corporate Accounting Sultan chand 2013, Revised Radhasamy. M Vol- I, Edition Books for Reference:

S.No Author Name Title of the Book Publisher Year and Edition 1 Pillai. RSN, Advanced Accountancy S.Chand 2013, Revised Bhagavathy and Vol -II Edition Uma. S 2 B Reddy . T S Corporate Accounting Margham 2013, Revised and Murthy. A Publications Edition

FS14 SEMESTER III –PART III CORE 6 - INCOME TAX SUBJECT CODE – FS15C06 Credits: 4 Hours: 86 Objectives:  To gain basic knowledge of the provisions of Income tax Act under different heads of incomes.  To acquire the ability to apply the knowledge of the provisions of laws to various situations in actual practice. UNIT I (DL 17 Hrs) The Income Tax Act - Definition of Income - Assessment Year - Previous Year - Assessee – Types of Assessee - Scope of Income - Charge of Tax - Residential Status - Incomes which do not Form Part of Total Income - Tax Rates. UNIT II (DL 18 hrs) Heads of Income - Salaries - Computation of Income from salaries. UNIT III (DL 17 hrs) Income from House property - Profits and Gains of Business or Profession - *Meaning of Business or Profession* - Computation of Profits and Gains of Business or Profession of an Individual- Expenses Expressly Allowed -Expenses Expressly Disallowed. UNIT IV (DL 17 hrs) Income from Capital Gains - Computation of Capital Gains-Income from Other Sources - Computation of Income from Other Sources - Set off and Carry Forward - Set off losses. UNIT V (DL 17 hrs) Deductions to be made in computing Total Income – Computation of Gross Total Income - Assessment of Individuals. Introduction to e-Filing. * Self Study Distribution of marks Theory 40% Problems 60% Text Book:

S.No Author Name Title of the Book Publisher Year and Edition 1 Gaur and Narang Income Tax Law and Kalyani latest version Practice Publishers Books for Reference:

S.No Author Name Title of the Book Publisher Year and Edition 1 Dinkar Pagare Income Tax Law and Sulthan Chand latest version Practice & Sons 2 Mehrothra Income Tax Law and Agra Sahitya latest version Practice Bhawan

FS15 SEMESTER III –PART III CORE 7 - BANKING LAW AND OPERATIONS I SUBJECT CODE – FS13C07 Credits: 4 Hours: 86 Objectives:  To have basic knowledge in the concepts involved in banking operations.  To enable the students to understand the backend operations involved in the area of banking. UNIT I (DL 17 Hrs) Banking meaning and definition – Commercial Banking functions – Money Market components, features and deficiencies of Indian Money Market – Central Banking- functions, Credit Control methods adapted by Central Bank. UNIT II (DL 17 Hrs) State Bank of India- structure and functions: Co-operative Banks in India: Commercial Banks in rural financing NABARD. Recent trends in Indian Banking – ATM – E-Banking – Core Banking – Universal Banking – Corporate Banking, Customer Relationship Management. UNIT III (DL 18 Hrs) Basics of Cards: Types of Cards, transaction overview, components of Cards, Entities involved, overview on associations. Originations – Policy, Account opening, dispatch, delivery, Card Maintenance. Payments – Concepts, applications, investigations, Statement validations. Products on Cards – Rewards programs, merchandising offers. Authorisation and Risk reviews – Settlement lifecycle, authorizations, settlement and reconciliation. Financial Accounting – Bank Account and Payment Reconciliation, GL and ATM Reconciliation. Dispute Processing and Fraud Investigations. UNIT IV (DL 17 Hrs) Consumer Loan Mortgages – Mortgage Originations – Sales/New Application Management, Support and Settlement Services, Underwriting, Verification and Closing, Quality Control and Repurchase, Mortgage Servicing. Customer Service – Account Maintenance, Payment Processing, Account Closure. Collection – Default Management, Front End Activities, Foreclosure and Loss Mitigation, Bankruptcy, Support functions, Quality Assurance.

FS16 UNIT V (DL 17 Hrs) Introduction to Trade – Parties & Terminology used in International Trade, Risks Associated & its mitigants, Role of banks & Documents in International Trade. Letter of Credit- *Parties to Letter of Credit and Types of Letter of Credit*, Document Checking, Acceptance and Payment. Collection – Parties to Collection and Types of Collection. Document Checking, Acceptance and Payment. Methods of Payment – Advance, Open Account, Documentary Collection & Documentary Credit. Guarantee – Types of Guarantee. Types of Loans and . * Self Study Text Book: S.No Author Name Title of the Book Publisher Year and Edition 1 Sundaram K P M and Banking Theory, Sultan Chand & 19thEdition, Varshney P N Law and Practice Sons 2012. Book for Reference:

S.No Author Name Title of the Book Publisher Year and Edition 1 Parameshwaran L Indian Banking Kalyani 16th Revised and Natarajan Publishers Edition, 2011

FS17 SEMESTER III–PART III ALLIED – FOREIGN EXCHANGE MARKET SUBJECT CODE – FS13A01 Objectives:  This course highlights the foreign exchange concept and its relevance in the market. Credits: 5 Hours: 86 UNIT I (DL 17 Hrs) Scope, objectives and functions of treasury - Treasury management in bank and corporate – Cost centre vs. profit centre treasury - Centralized vs. decentralized treasury. UNIT II (DL 18 Hrs) Structure and role of global money market - Money market Instruments: *call money, term money, notice money CP, CD, T-Bill*, Repo and reverse repo , BRDS, IBPC - Money market derivatives: FRA, IRS, IRF, swaption , CAPS, Floors and collars. UNIT III (DL 17 Hrs) Integration of money market and forex market - ALM - Liquidity management - , country risk, operating risk, and implications of BASEL II. The International Financial Environment - The International Monetary System. UNIT IV (DL 17 Hrs) The foreign exchange market - Features of Forex market - The Determination of Exchange Rates. Regulation- Roles of RBI and FEDAI-Relevant provisions of FEMA. UNIT V (DL 17 Hrs) Currency Exposure - Management of economic exposure - Management of transaction exposure - Management of translation exposure - Accounting of transaction and translation – exposure - Currency derivatives. *Self Study Text Book:

S.No Author Name Title of the Book Publisher Year and Edition 1 Apte.P.G International Tata McGraw Hill 2013, 6th edition Financial Management Books for Reference:

S.No Author Name Title of the Book Publisher Year and Edition 1 Ross, Jordon Fundamentals of Tata McGraw Hill 2013, 12th ed. Corporate Finance 2 Van Horne Financial Management Prentice Hall 2002, 12th ed. and Policy

FS18 SEMESTER III–PART III ALLIED – BUSINESS ECONOMICS SUBJECT CODE – FS13A02 Credits: 5 Hours: 86 Objectives:  To have basic knowledge in the concepts involved in economics.  To acquire expert knowledge in the principles of economics. UNIT I (DL 17 hrs) Introduction to Economics – Wealth, Welfare and Scarcity Views on Economics - Positive and Normative Economics. *Definition – Scope and Importance of Business Economics*. Concepts: Production Possibility frontiers – Opportunity Cost – Accounting Profit and Economic Profit – Incremental and Marginal Concepts – Time and Discounting Principles – Concept of Efficiency. UNIT II (DL 18 hrs) Demand and Supply Functions: Meaning of Demand – Determinants and Distinctions of demand – Law of Demand – Elasticity of Demand – Demand Forecasting – Supply concept and Equilibrium. Consumer Behaviour: Law of Diminishing Marginal utility – Equimargianl Utility – Indifference Curve – Definition, Properties and equilibrium. UNIT III (DL 17 hrs) Production: Law of Variable Proportion – Laws of Returns to Scale – Producer’s equilibrium – Economies of Scale. Cost Classification – Break Even Analysis. Product Pricing: Price and Output Determination under Perfect Competition, Monopoly – Discriminating monopoly – Monopolistic Competition – Oligopoly – Pricing objectives and Methods. UNIT IV (DL 17 hrs) National Income - Gross National Product -Net National Product - Measurement of National Income - Consumptions, savings and investments. Theory of Employment- Type of unemployment- Labour and Population theories- Definition of capital and growth of capital- Steps in capital formation. Money - Definition and functions of money- Quantity theory of money. Public Finance-Direct and indirect taxes-Principle of taxation-Effect of taxation on production and distribution-Deficit financing system.

FS19 UNIT V (DL 17 hrs) Monetary and Fiscal Policies– measures of money stock – policy and money supply – instruments of monetary policy – fiscal policy – the union budget – state budgets – of the union and the states – the Finance commission – importance of the budget. * Self Study Text Books: S.No Author Name Title of the Paper Publisher Year and Edition 1 Francis Business Himalaya Publishing Current Edition Cherunilam Environment House -Mumbai – 04. (Unit V) 2 Shankaran.S Business Economics Margham Publications Current (Unit IV) Ch -17 Edition 3 Sundharam KPM, Business Economics Sultan Chand & Sons 4th Edition, Sundharam EN (Unit I-IV) - New Delhi – 02. 2010 Books for Reference:

S.No Author Name Title of the Book Publisher Year and Edition 1 Chaudhary.C.M Business Economics RBSA Publishers - Current Jaipur - 03. Edition 2 Mehta. P.L Managerial Economics Sultan Chand & Sons 19th Edition, – Analysis, Problems & - New Delhi – 02. 2013 Cases

FS20 SEMESTER IV –PART III CORE 8 - CORPORATE ACCOUNTING II SUBJECT CODE – FS14C08 Credits: 5 Hours: 101 Objectives:  To lay down a foundation for drafting accounts for special corporate bodies such as Banking Companies and Holding Companies.  To lay a special emphasis on Inflation accounting and Human Resource Accounting. UNIT I (DL 20 Hrs) Accounts of Banking Companies - NPA- Capital Adequacy Norms. UNIT II (DL 20 Hrs) Accounts of Holding Companies (Excluding Inter Company Holdings). UNIT III (DL 20 Hrs) Valuation of Shares and Goodwill (Simple Problems Only) - Basic knowledge of Human Resources accounting. UNIT IV (DL 21 Hrs) Accounting in Computerised Environment – *An overview of computerized accounting system - Salient features and significance*, Concept of grouping of accounts, Codification of accounts, Maintaining the hierarchy of ledger, Accounting packages and consideration for their selection, Generating Accounting Reports – Segmental Reporting. UNIT V (DL 20 Hrs) Introduction to Government accounting- Comptroller and Auditor General of India – appointment –powers and duties- Inflation Accounting (Theoretical aspects only). *Self Study Distribution of Marks Theory 20% Problems 80% Text Book:

S.No Author Name Title of the Book Publisher Year and Edition th 1 Jain. S.P and Higher Corporate Kalyani publishers 2013& 17 .Narang. K.L Accounting Edition Books for Reference:

S.No Author Name Title of the Book Publisher Year and Edition 1 GuptaR.L. Corporate Sultan Chand and 2013 Revised and.Radhasamy Accounting sons Edition 2 Paul. S.Kr Practical Corporate New Central Book 2013, IV Accounts Agency Edition 3 Pillai. R S N , Fundamentals of S.Chand & Co 2013, VII Bagavathi and Advanced Edition Uma . S Accounting-vol II

FS21 SEMESTER IV – PART III CORE 9 - BANKING LAW AND OPERATIONS II SUBJECT CODE – FS13C09

Credits: 4 Hours: 86 Objectives:  To have basic knowledge in the concepts involved in banking operations.  To enable the students to understand the law and practice involved in the area of Banking. UNIT I (DL 17 Hrs) Definition of Bankers and Customers – Legal Relationship – Rights and Obligation of Banker. Overview of Banking – Functions and Products of a Bank, Liabilities- Deposits, Assets- Loans and Advances, Payments, Risk Management, Financial Accounting, Customer Service Data & Voice, covering Maintenance, disputes and complaints, Quality SLA Tracking and monitoring, Pricing methodologies, Risks and Controls. UNIT II (DL 17 Hrs) Opening of a New Account – Types of Deposits. Retail Banking - Account Originations, Account Servicing – Issuer of Cheque Books/Card Pins, AML.KYC Checks, Account Conversions and Closures, Customer Correspondence, ATM Management, Time Deposits- Placements, Maintenance, Breakage, Liquidation, Roll Over, Booking and Top up – Payment Processing – Cheque - features – Crossing and Endorsement. UNIT III (DL 17 Hrs) Payment of Customer’s Cheques- Payments Life Cycle – Payments Originations and various products in Originations. Position of Paying Banker – Duties and Responsibilities of Paying Banker – Payment in Due Course – Precautions to be taken –Statutory protection of Paying Banker under the Negotiable Instruments Act – When Payments Must be Refused. Collection of Cheques – Holder for Value and Holder in Due Course - Collecting Banker- Duties and Responsibilities- Liabilities for Conversion- Precautions – Statutory protection. UNIT IV (DL 18 Hrs) Cash Management and Payment – Fund Transfer – Types of Fund Transfer – Clearing, Treasury Payments, Bills Receivables, Collections. Pre Funds Transfer – Account Opening and Maintenance – Workflow Management – Funds Transfer – Payments – Instruction Acceptance, Payment Security, Call Back and Other Controls, Routing and Accounting Entries, Settlement and Payment Structuring. Various Clearing Systems- Overview. Post Funds Transfer. Nostro Reconciliation – Proofing, Investigations, Financial

FS22 Messaging, Tracking, MIS and Treasury Reporting, Amendments and Collections. Risk Management – Around Payments, few case studies. STP Analysis and Improvements. UNIT V (DL 17 Hrs) Loans and Advances – Forms of Credit – Principles of Lending – Secured and Unsecured Loans. Modes of Securing Advances – Lien, Hypothecation and Mortgages – Advances Against Security. Loans And Finances – Syndicate Loans, Corporate Advances, Receivable Finance, Supplier Finance, Commodity Finance, Channel Finance & Bill Finance/Discounting. * Self Study Text Book: S.No Author Name Title of the Book Publisher Year and Edition 1 Sundaram K P M and Banking Theory, Sultan Chand & 19th Edition, Varshney P N Law and Practice Sons 2012, 2013 Book for Reference

S.No Author Name Title of the Book Publisher Year and Edition 1 Parameshwaran L and Indian Banking Kalyani 16th Revised Natarajan Publishers Edition, 2011

FS23 SEMESTER IV –PART III CORE 10 - COST ACCOUNTING SUBJECT CODE: FS14C10 Credits: 4 Hours: 86 Objectives:  To enhance the student’s knowledge on accounting methods.  To have practical application on costing.  To understand the basics on material, labour and overheads. UNIT I (DL 17 Hrs) Cost Accounting – Definition, Meaning & Scope – Relationship of Cost Accounting with Financial Accounting and Management Accounting – Methods of Costing – Cost Analysis, Concepts and Classifications –– Costing as an Aid to Management – *Limitations and Objections Against Cost Accounting*. Elements of Cost, Preparation of Cost Sheet and Tender. UNIT II (DL 17 Hrs) Materials – Material control – Techniques of material control - Maximum, Minimum & Reordering Levels – EOQ – Purchasing of Materials, Procedure and Documentation involved in Purchasing – Requisitioning for Stores – ABC analysis– VED Analysis-Methods of Valuing Material Issues-Cost Accounting Standards 6. UNIT III (DL 17 Hrs) Labour – Computation of Labour cost - Idle Time - over time - Labour Turnover – Remuneration and incentives-Cost Accounting Standards 7 Overhead – Classification of Overhead – Allocation, Apportionment and Absorption of Overhead – Computation of Machine Hour Rate- Cost Accounting Standards 11. UNIT IV (DL 18 Hrs) Process Costing – Features – Process Losses, Waste, Scrap, Normal Process Loss, Abnormal Process Loss, Abnormal Gain and Inter-process Profit (Excluding Equivalent Production) - Costing of Joint Products and By-Products - ABC Costing. UNIT V (DL 17 Hrs) Operating Costing – Contract Costing - Reconciliation of Costs and Financial Accounts. *Self Study Distribution of Marks Theory 40% and Problems 60%. Text Book: S.No Author Name Title of the Book Publisher Year and Edition 1 S.P.Jain and K.L.Narang Cost Accounting Kalyani Publishers 2013

FS24 Books for Reference:

S.No Author Name Title of the Book Publisher Year and Edition 1 Iyengar Cost Accounting Sultan Chand 2013 2 Maheswari S.N Principles of Sultan Chand 2013 Cost Accounting 3 Pillai R.S.N and Bagawathi Cost Accounting S. Chand & co ltd 2013 New Delhi 4 Shukla M.C,Grewal T.S Cost Accounting S.Chand 2013

SEMESTER III–PART III

ALLIED – DERIVATIVES MARKET SUBJECT CODE – FS13A03 Objectives:  This paper describes the elements that comprise the derivative markets.  To learn the concept of future market. Credits: 5 Hours: 86 UNIT I (DL 17 hrs) Commodity markets: Meaning of Commodity – markets - *marketing of agricultural commodities* - physical market operations. Understanding risk - managing risk - evaluation of commodity derivatives in the world and in India UNIT II (DL 17 hrs) Meaning of derivatives - types, markets and participants - economic importance of commodity derivatives in India. Commodity exchanges : Meaning - Commodity exchange around the world and in India - electronic spot exchanges - regulation of commodity markets. UNIT III (DL 18 hrs) Trading on commodity exchanges: The exchange platforms – membership – brokerage - trading systems – participants - market positions - order types - access to commodity exchange- volume and open interest -Clearing and settlement on commodity Exchanges - the commodity clearing house – margining - risk containment measures - settlement process - warehousing and warehouse receipts - the delivery process - distinctive features.

FS25 UNIT IV (DL 17 hrs) Commodity futures pricing and applications - Pricing of futures - cost of carry - futures spot convergence - price relationships - futures for hedging – speculation - arbitrageur - speeds. Commodity Options and Applications - Options pricing - Greeks - exotics - options for hedging - speculation and arbitrage. UNIT V (DL 17 hrs) Commodities as an investment class - Investing commodities - commodity indices - risks and challenges - variety in commodity markets - derivatives disasters. *Self Study Text Books: S.No Author Name Book Name Publisher Year and edition 1 John C. Hull and Options, Futures and Margham Publications 8th Edition, Sankarshan Basu other Derivatives Ch -17 2013 2 Niti Nandining Commmodity Mc Graw Hill Pvt. Ltd 1st Edition, Chatnani Markets 2011 3 Parameshwaran.R Futures and options Mc Graw Hill Pvt. Ltd Current Edition Books for Reference:

S.No Author Name Title of the Book Publisher Year and edition 1 Hamon. J.D Advanced Commodity Windsor books Current trading Techniques Edition 2 Nick Battley Introduction to Irwin Current commodity Futures Edition 3 Wolk book NCFM Commodity Derivatives Module

FS26 SEMESTER IV–PART III ALLIED – BUSINESS ENVIRONMENT SUBJECT CODE – FS13A04 Credits: 5 Hours: 86 Objective:  To acquaint the student with the national and global environment pertaining to business  To provide knowledge of the policies and legal provisions of the Government with respect to the business environment in India.  To be able to assess the likely impact of environmental changes on business UNIT I (DL 17 Hrs) Theoretical Framework of Business Environment - Concept, *Significance & Nature of Business Environment* - Elements of Business Environment-Levels of Environment- Internal and external: Changing Dimensions of Business Environment- Economic System Interface- environmental scanning and monitoring UNIT II (DL 17 Hrs) Economic Environment of Business - Economic environment of business: economic planning in India: Industrial policy, fiscal policy, monetary policy, export and import policy: public sector and economic development: economic reforms, liberalization and structural adjustment programmes. UNIT III (DL 18Hrs) Social Environment - Socio-cultural environment: Critical elements of socio cultural environment: social institutions and systems: social values and attitudes: social groups: middle class: emerging rural sector in India: consumerism in India. Social responsibility of business; social audit; corporate governance. UNIT IV (DL 17 Hrs) Financial Environment of Business - Indian Money Market- Monetary and Fiscal policies-Financial Market structure-*Growth of capital-Money and Capital Markets*- Industrial Finance-Industrial Financial Institutions. UNIT V (DL 17 Hrs) Labour Environment - Labour Legislation in India-Labour Welfare and Social security-Industrial Relations- Trade Unions. Social responsibilities of trade unions-limitations and problems of trade unionism in India. * Self Study

FS27 Text Book:

S.No Author Name Title of the Paper Publisher Year and Edition 1 Francis Cherunilam Business Himalaya 2010 Edition Environment Publishing House Books for Reference:

S.No Author Name Title of the Book Publisher Year and Edition 1 Adhikary, M Economic Environment Sulthan Chand & Current of Business Co New Delhi, Edition 2 Aswathappa Essentials of Business Himalaya 11thEdition, Environment Publishing House 2011

SEMESTER V –PART III CORE 11 - MANAGEMENT ACCOUNTING SUBJECT CODE – FS14C11 Credits: 4 Hours: 71 Objectives:  To provide an in depth knowledge on application of accounting concepts in management areas.  To assist the students in decision making. UNIT I (DL 14 Hrs) Management Accounting- Meaning, Objectives & Scope - *Need and Significance* - Relationship between Management Accounting, Cost Accounting & Financial Accounting. Financial Statement and their importance- Tools for Analysis and Interpretation- Common Size Statements, Comparative statement and Trend Analysis. UNIT II (DL 14 Hrs) Ratio Analysis - Significance of Ratios - Ratios for Long term and Short term - Financial Position – Profitability, Liquidity - Uses and Limitations of Ratios. UNIT III (DL 15 Hrs) Cost - Volume - Profit Analysis - Fund Flow & Cash Flow Analysis – AS 3.

FS28 UNIT IV (DL 14 Hrs) Budgeting and Budgetary Control – Definition, Importance, Essentials and Classification of Budgets, Master Budget, Preparation of Different Budgets – Steps in Budgetary Control – Zero Base Budgeting. UNIT V (DL 14 Hrs) Marginal Costing and Break-Even Analysis, Managerial Applications of Marginal Costing including transfer pricing -Significance and limitations of Marginal Costing. Standard Costing - Meaning- suitability as a management tool- limitation- Variance Analysis- Material and Labour Variances only. *Self Study Distribution of Marks Theory 40% and Problems 60% Text Book:

S.No Author Name Title of the Book Publisher Year and edition 1 Sharma R.K And Management Kalyani Publishers 2013, VI Sashi K.Gupta Accounting Edition Books for Reference:

S.No Author Name Title of the Book Publisher Year and edition st 1 Jain And Narang Management Kalyani Publishers 2013, 21 Accounting Edition 2 Maheswari S.N Management Sultan Chand and 2013, Accounting sons Reprint 3 T S Reddy and H P Management Margham 2013, VIII Reddy Accounting Publications Edition

FS29 SEMESTER V - PART-III CORE 12 - FINANCIAL MANAGEMENT SUBJECT CODE: FS14C12 Credits: 4 Hours: 71 Objectives:  To introduce the concept of managing finance for increasing productivity.  To gain a working knowledge in decision making and result orientation. UNIT I (DL 14 Hrs) Introduction - Nature Objective - Functions - Sources of Capital - Sources of Financial Information. Corporate Planning - Financial Planning- Objectives and Goals - Practical Guide to Corporate Planning - *Role of Corporate Planner*. Time Value of Money- Concept- Computation of Time Value- Compounding and Discounting. UNIT II (DL 14 Hrs) Cost of Capital – Meaning - Importance - Measurement of Cost of Equity Capital, Preference Capital, Debt, Retained Earnings and weighted average cost of capital-capital budgeting-techniques. UNIT III (DL 14 Hrs) Financial leverages-measures- EBIT- EPS analysis- operating leverage - financial, business and operating risks. Capital Structure - Meaning - theories of capital structure- traditional, MM, NI, And NOI-Planning Capital Structure, its Analysis - Factors Affecting it. UNIT IV (DL 15 Hrs) Working Capital Concepts, Kinds, Importance of working Capital – Working Capital Requirements and Sources. Working Capital Management:-Meaning- Factors affecting Working Capital- Estimating Working Capital requirements. Cash Management- Strategies in Cash Management. UNIT V (DL 14 Hrs) Receivables Management -Optimum Credit Policy - Credit Policy Variables – Credit Evaluation- Credit Granting Decision- Control of Receivables. Payables Management - Dividend Policy - Factors Affecting Dividend - Walter's Approach - Determinants of Dividend - Dividend Practices of Indian Companies. * Self Study Distribution of marks Theory 40% Problems 60% Text Book:

S.No Author name Title of the Book Publisher Year &Edition 1 Shashi .K.Gupta Financial Management Kalyani 2013, Reprint Sharma.R.K Publishers

FS30 Books for Reference:

S.No Author name Title of the Book Publisher Year & Edition 1 Pandey.I.M Financial Management Vikas publishing 2013, Reprint House Ltd 2 Prasanna Chandra Financial Management Tata McGraw Hill 2013, Reprint 3 Khan&Jain Financial Management Tata McGraw Hill 2014, Reprint 4 Maheshwari.S.N Financial Management Sultan Chand & Sons 2013, Reprint

SEMESTER V–PART III CORE 13 - FINANCIAL MARKETS AND INVESTMENT BANKING SUBJECT CODE: FS14C13 Credits: 4 Hours: 71 Objectives:  To enable the students to know the functioning of Indian financial markets and institutions  To enable the students to know about the methods of financing by these agencies and the key role played by them in corporate financing. UNIT I (DL 14 Hrs) Stock Exchange - objectives – functions - Methods of Trading in Stock Exchanges SEBI – Objectives – Function. Role of SEBI Fair market practice and Investor Protection- *Recent Trends and developments in Security market*. Indian Stock Exchange: objectives – functions. NSE-Online Trading – BSE-OTCEI- Primary, Secondary, Book Building & buying back of shares. UNIT II (DL 14 Hrs) Indian Financial System: Functions- financial Assets. Financial Market – Meaning - Importance-Functions- Classification of Financial Market. Capital Market: Role of Capital Markets –Functions –Capital market instruments. Money Market: Importance - Money market instruments – Debt Market-types of bonds. (Recent Trends in capital market in India)* UNIT III (DL 15 Hrs) New Issue Market – Meaning – Function. Relationship between New Issue Market and Stock Exchange – Methods of Floating New Issues – General Guidelines for New Issue – Principal Steps of a Public Issue – Instruments of Issue – Recent Trends in New Issue Market – Advantages of Primary Market. Secondary Market – Introduction – functions. Brokers:

FS31 Functions of brokers – Kinds of Brokers and their assistants - Kinds of Speculators – Speculative Transactions – Recent Developments. Trade life cycle – Corporate Actions. UNIT IV (DL 14 Hrs) Investment Institutions in India: UTI-ICICI-IDBI-IFCI-SFC-SIDC-EXIM-LIC. Commercial Banks- role and functions-merchant bankers –Role and functions. Foreign Investment and its regulations, significant role of foreign investments, Foreign direct investment. UNIT V (DL 14 Hrs) Derivatives-meaning-definition- importance-kinds of financial derivatives-forwards- features-financial forward-futures-types of futures-options-types-benefits-swap-kinds- Derivatives in India. * Self Study Text Book: Sl. No. Author Name Book Name Publisher Year and edition 1 Varshney P.N. & Indian Financial Sultan Chand & Current Edition Mittal D.K. System Sons Books for Reference:

Sl. No. Author Name Book Name Publisher Year and edition 1 Avadhani. V.A. Marketing of Himalaya Current Edition Financial Services Publishing House 2 Gordan, E Financial markets Himalaya Current Edition Natarajan. K and services Publishing House 3 Dr. Gurusamy. S Financial markets and Tata McGraw Current Edition Institutions Hill Publishing co.Ltd 4 Khan M.Y. Indian Financial Tata McGraw Current Edition System Hill Publishing co.Ltd.

FS32 SEMESTER V–PART III ELECTIVE – BUSINESS LAW SUBJECT CODE – FS13E01 Credits: 5 Hours :71 Objectives:  To cultivate understanding of the various Trade Laws of Land – with an expert knowledge of Indian Contract Act, Sale of Goods Act.  To provide comprehensive understanding of rights, duties and responsibilities of the parties entering into business dealings. UNIT I (DL 14 Hrs) Indian Contract Act 1872 – Meaning of Contract – Definition – Obligation & Agreement – Nature of Contract & Classification – Components of Valid Contract – Offer & Acceptance. UNIT II (DL 14 Hrs) Consideration - Capacity – Free Consent – Unlawful Agreements – Quasi Contracts. Modes of Discharge of Contract – Remedies of Breach – Principles for Awarding Damages. UNIT III (DL 15 Hrs) Contract of Indemnity & Guarantee – Rights of Surety – Discharge of Surety. Bailment & Pledge – Rights of Bailee – Rights and Liabilities of Finder of Lost Goods.

UNIT IV (DL 14 Hrs) Negotiable Instruments Act 1881 – Endorsement – Bills of Exchange and Promissory Note. UNIT V (DL 14 Hrs) Sale of Goods Act 1930 – Sale & Agreements to Sell – Rules Regarding Passing of Property in Goods – Conditions & Warranties – Actual & Implied -Principle of Caveat Emptor and its Limitations – Rights of Unpaid Vendor. Law of Agency – *Kinds of Agency – Ex-post Facto Agency Requirements* – Rights & Liabilities of Principals& Agents. *Self Study Text Book: S.No Author Name Title of the Book Publisher Year andEdition 1 Kapoor N.D Mercantile Law Sultan Chand 2013 Reprint Books for Reference:

S.No Author Name Title of the Book Publisher Year andEdition 1 Pillai. R.S.N & Business Law S.Chand& Co ltd Current Edition Bagavathi. B 2 Tulsian Business Law Tata McGraw- Current Edition Hill

FS33 SEMESTER V–PART III ELECTIVE – CORPORATE GOVERNANCE SUBJECT CODE – FS13E02 Credits: 5 Hours: 71 Objectives:  To provide an insight into the ethical aspects in all areas of business, including global business.  To study the principles and mechanisms of Corporate Governance. UNIT I (DL 14 Hrs) Corporate Governance – Introduction – People Orientation of Public Governance- Different Systems in Public Governance- Structure of Public and Corporate Governance- Comparison between Corporate Governance and Public Governance- *History of Corporate Governance *– Concept of Corporate Governance & Stakeholder. UNIT II (DL 15 Hrs) Corporate Governance Mechanism and Overview – 4 P’s of Corporate Governance- Wealth Creation, Management and Distribution – Disclosure in Offer Documents- Clause 49. Principles of Corporate Governance – Introduction – OECD Principles of Corporate Governance – Annotations to the OECD Principles of Corporate Governance. – Issues Related to Corporate Governance- Introduction – Need for Good Corporate Governance- *Role and Responsibilities of Investors- Competency and Training* UNIT III (DL 14 Hrs) Decision System- Role of the Directors and Management – The Board Performs its Oversight Function- Relationships with Stockholders and other Constituencies-Systemic Problem of Corporate Governance- Introduction and History- Code of Business Conduct- Code of Business Ethics. – Corporate Social Responsibility- Introduction – Implementation Generate Business Benefits. UNIT IV (DL 14 Hrs) Codes and Guidelines- Guidelines for Person in charge – Duties and Responsibilities of Person in charge- General Code of Corporate Governance- Guidelines- Rules and Regulations. International Corporate Governance –Germany – France- United Kingdom- USA- Corporate Governance in leading Indian Companies.

FS34 UNIT V (DL 14 Hrs) Ethics – Meaning, Definition, Objectives, Sources, Types – Ethics and Business– Need, Importance, Nature, Scope and Objectives – Myths about Business Ethics - Ethics and the Organisation -Running an ethical business. Ethics in Production and Operations Management – Ethics in Finance Specific laws that affect retailers. Ethics in global business – Ethical International decision-making methods – Corporate Responsibility and the environment. * Self Study Text Books: S.No Author Name Title of the Book Publisher Year and edition 1 Murthy CSV Business Ethics, Himalaya Publishing Current Text and Cases House Edition 2 Swami Corporate New Delhi : Current Parthasarathy Governance Biztantra Edition Books for Reference:

S.No Author Name Title of the Book Publisher Year and edition 1 Joseph W Weiss Business Ethics , A Thomson ( South- Current Edition Stakeholder and Western ) Issues Management Approach 2 Kesho, Prasad Corporate New Delhi : Prentice 3rd Ed, 2014 Governance Hall India 3 Singh.S Corporate New Delhi : Excel Current Edition Governance Books

FS35 SEMESTER V – PART – III ADVANCED LEARNERS COURSE – SELF STUDY PAPER CUSTOMER RELATIONSHIP MANAGEMENT SUBJECT CODE: FS13AC1 Credits: 5 Objectives:  To know CRM and e-CRM Concepts.  To integrate the CRM with ERP and Data Warehouse. UNIT I Introduction and significance of CRM- Benefits - CRM strategies for building relationship- the emerging trends and issues –CRM in the Internet ERA- CRM issues and problems. UNIT II e-CRM: CRM to E-CRM- Differences- Web experience- Market dynamics relating to CRM- Need to adopt E-CRM- Basic requirements- Three dimensions –Customer interaction- Problems with E-CRM solutions – E-CRM tools. UNIT III CRM process: Introduction and objective of a CRM process- CRM Business transformation-CRM Implementation- The warnings of implementation-A frame work fort successful CRM- Implementing CRM: A step by step process. UNIT IV Integration of CRM with ERP systems. UNIT V Integration of CRM with data warehouse. Text Book:

S.N Author Name Title of the Book Publisher Year and Edition 1 Peeru Mohammed.H, Customer Relationship Marketing: A Vikas Publis 1st Edition, Sagadevan.A step by step approaches House 2013 Books for Reference:

S.No Author Name Title of the Book Publisher Year and Edition 1 Venkata Ramana.V & Customer Relationship Excel Books Current Somayajulu.G Management: A key to Edition Corporate Success 2 Sheth, Parvatiyar, Sha Customer Relationship Tata Mc Graw 1st Edition, Management: Emerging Hill Publishing 2010 Concepts, Tools Ltd and Applications

FS36 SEMESTER V – PART – III ADVANCED LEARNERS COURSE – SELF STUDY PAPER HUMAN RESOURCE MANAGEMENT SUBJECT CODE: FS13AC2 Credits: 5 Objectives:  To enable the students to acquire knowledge on Human Resource Management in General. UNIT I Human Resource Management – Nature and Scope of the HRM – Managerial and Operating Functions – Difference between Personnel management and HRM – Human Resource Planning – Recruitment – Selection – Methods of Selection – Use of various Tests – Interview techniques in Selections. UNIT II Placement and Induction – Training – Methods – Techniques – Identification of Training Needs –Development – Methods – Performance Appraisal – Methods – Promotions and Transfers. UNIT III Remuneration – Factors determining remuneration – Components of Remuneration – Incentives – Benefits – Motivation – Welfare and Social Security Measures. UNIT IV Collective Bargaining – Workers participation in Management – Types – Quality Circles – Management by Objectives – Environment of HRM – HRM as a Profession. UNIT V Human Resource Audit – Nature – Benefits – Scope – Approaches. Text Book:

S.No Author Name Title of the Book Publisher Year and Edition 1 Shashi K.Gupta and Human Resource Kalyani Publishers 5th Edition, 2012 Rosy Joshi Management Books for Reference:

S.No Author Name Title of the Book Publisher Year and Edition 1 Dwivedi R.S Human Resource Vikas Pub House - 2010 Edition Management Noida 2 Gary Dessler Human Resource Prentice Hall Of India 13th Edition, 2012 Management 3 Gupta C.B Human Resource Sultan Chand & Sons 14th Edition,2013 Management

FS37 SEMESTER V – PART – III FS14PROJ – PROJECT Credits: 5 Hours:5 Organisation of the Project: The students are to take up a group project work compulsorily (3 to 5 students in a group) for 100 marks. Project time frame: The students should choose a topic for the project in the beginning of the V semester and submit the report by the end of the V Semester. This component will be included in the V semester itself. Areas of the project: Commerce and its related applications. Monitoring of the project: The project work undertaken will be assessed in a phased manner on a regular basis. Scheme of evaluation: Internal evaluation of the project work will be carried out in stages as described below: I Review – Selection of the field of study, Topic & literature collection – 5 Marks II Review – Research Design & Data collection - 10 Marks III Review – Analysis & Conclusion Preparation of rough draft - 5 Marks Total -20 Marks End Semester Examination Evaluation of the project - 60 Marks Viva voce - 20 Marks Total - 80 Marks Evaluation done by: Viva Voce / presentation will be conducted by a panel of internal examiners including the HoD and the staff coordinator guiding the project. A power point presentation by the group before the audience will be evaluated on the basis of student’s response to questions.

FS38 SEMESTER VI –PART III CORE 14 - SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT SUBJECT CODE – FS15C14 Credits: 4 Hours: 71 Objectives:  To know about the behavior of security market  To understand to use our own approach to valuation and portfolio management. UNIT I (DL 14 Hrs) Investments: Nature and scope-Investment and Speculation – Feature of an investment programme - Investment Process – Stages in investment – Element of investment – Approaches to Investment. Returns - Risk: Risk Classification – systematic, unsystematic risk Measurement - investor’s attitude towards return and risk. UNIT II (DL 15 Hrs) Investment Alternatives: Investor Classification-Corporate Bonds – Bond indenture- features of Bonds – Types, Classification, Convertible bonds – Evaluation – Analysis of Preference Shares – Equity Shares – Options, Warrants. Government Securities- Types. Life insurance, investment in units, investment in land, Gold, Silver, Diamonds, Stamps and Antiques. UNIT III (DL 14 Hrs) Fundamental Analysis: Economic analysis - Industry analysis – Company Analysis – Company Financial Statement – Ratio Analysis – Book value – Market Value of Shares – Growth Share, Income Shares. Technical Analysis: Assumptions – Dow theory Charts and Signals – Technical Indicators. UNIT IV (DL 14 Hrs) Efficient Market Theory: Theory – Weak Form – Semi Strong form-Strong form of Market-Experiments and Analysis of theory. Portfolio Analysis: Traditional Vs Portfolio Analysis - Markowitzs theory – Efficient Frontiers – Sharp Ideal Index Illustrations – Foreign security investments – affecting the Indian investors- opportunities.

FS39 UNIT V (DL 14 Hrs) Portfolio Selection: Efficient Frontiers and Portfolio Selection – Borrowing and lending factor and efficient frontier – Internal Diversification. Techniques of Portfolio revision: Formula Plans- Constant Rupee Value – Constant Ratio – Variable Ratio – Rupee Cost Averaging. * Self Study Text Book: Sl.No. Title of the Book Author Publisher Year and Name Edition 1. - Preeti Singh Sultan Chand & Current Security Analysis & Portfolio Sons, New Delhi Edition Management Books for Reference:

Sl.No. Title of the Book Author Name Publisher Year and Edition 1. Security Analysis & Donald & Fischer Prentice hall, Delhi Current Portfolio Management Edition 2. Portfolio Management. K. Bhalla S.chand Publishers Current Edition 3. Portfolio Management Prasanna Chandra Tata MC grawhill Current Publishers Edition 4. Security Analysis & Punithavathy Vikas Publishers Current Portfolio Management Pandian Edition

FS40 SEMESTER VI –PART III CORE 15 - FINANCIAL SERVICES SUBJECT CODE – FS14C15 Credits: 4 Hours: 71 Objectives:  To provide working knowledge of the various financial services necessary for industry.  To enable the students to understand the role of financial services. UNIT I (DL 14 Hrs) Introduction to Financial Services – concept – objectives – characteristics -Financial Services market – concept – constituents - growth of Financial Services in India - Financial Service sector in India - problems faced. Merchant Banking - meaning - definition - scope and objectives - functions - merchant banker’s code of conduct - SEBI guidelines. UNIT II (DL 14 Hrs) Mutual Funds - meaning - concepts of Mutual Funds - functions - advantages - growth of mutual funds in India - Evaluation of the performance of Mutual Funds. - Definition - process of Securitization - Securitization instruments - reasons Securitization - Securitization in India. UNIT III (DL 15 Hrs) Lease Financing - definition, characteristics, types of lease, *financial lease vs. operating lease* - test for financial lease- participants - leasing process - services of the lessor - Advantages of leasing - limitation of lease financing - the Indian leasing scenario. Hire purchasing - Definition and features - concept of Hire Purchasing – difference between Hire Purchasing and Lease Finance – RBI guidelines for Hire Purchasing. UNIT IV (DL 14 Hrs) Factoring – concept – significance – types - factoring mechanism - factoring vs. leasing - forfeiting – advantages and disadvantages of Factoring - RBI guidelines for factoring- factoring Indian scenario. Retail Banking Services – personal loan – home loan – car loan – consumer loans – educational loans.

FS41 UNIT V (DL 14 Hrs) Venture capital- meaning- features-advantages- origin and growth of venture capital- stages of venture capital financing- analyzing venture capital proposal- exit mechanism. Credit Rating – benefits - Rating agencies in India - Rating symbols - CRISIL - ICRA – CDSL - constitution - Credit Rating process - Rating framework - major factors. *Self Study Text Book: S.No Author Name Title of the Book Publisher Year and Edition 1 Gordan and Financial Markets Himalaya 8th Edition, 2013 Natarajan and Services Publishing House Books for Reference: S.No Author Name Title of the Book Publisher Year and Edition 1 Dr.Joseph Anbarasu, Financial Services SulthanChand Current Edition Boominathan. V.K, Manoharan. P and Gnanaraj.G 2 Dr.Gurusamy.S Financial Services Tata McGraw 2nd Edition, 2013 Hill Publishing 2011

SEMESTER VI - PART III CORE 16 – MARKETING FOR FINANCIAL SERVICES SUBJECT CODE –FS13C16 Credits: 4 Hours: 86 Objectives:  The basic objective of this course is to acquaint the students about the various types of financial services and products and how these are to be marketed.  It will also develop an understanding among the students regarding recent developments in marketing of Financial Products & Services. UNIT I (DL 17 Hrs) Introduction to Marketing – Marketing Environment – Market Analysis – Marketing Research – Segmentation and Targeting – Positioning. Marketing Strategies: Product strategies – Strategies Marketing Models. Marketing Strategies: Pricing strategies – Distribution strategies – Promotion strategies – B2B.

FS42 UNIT II (DL 17 Hrs) Marketing – Marketing Planning and Control. *Difference between goods and services* – Managing Service Encounters – Integrated Service Management – Product Elements. Distributing Services – Pricing and Revenue Management – Promotion and Communication Designing and Managing Service Processes. UNIT III (DL 17 Hrs) Constructing the Service Environment – Managing People for service Advantage – Service. Quality and Productivity – Customer Relationship Management – Customer Loyalty. Retail Financial Services: Investment services – Insurance Services Credit Services. Dimensions and drivers Institutional Financial Services. UNIT IV (DL 18 Hrs) Marketing of Banking Services – Banking Products and Services; Distribution, Pricing and Promotion Strategy for Banking Services; Attracting and Retaining bank customers. Strategy of Credit cards, debit cards, types of marketing saving accounts and different loans barter card. UNIT V (DL 17 Hrs) Concept of Distribution, multiple delivery channels/ATM, EFT, CMS, POS and Bancassurance. Promotion – marketing information & research, public relations and publicity, image Globalisation and its impact on financial services. *Self Study Text Books: S.No Author Name Title of the Book Publisher Year and edition 1 Aradhani Marketing of Financial Himalaya 2012, VI Edition Services Publications

2 Jha, S.M Bank Marketing Himalaya Publication 2nd Edition, 2011 (Unit IV&V) 3 Suri, R.K., Services Management Himalaya Publication Current Edition (Unit IV&V) 4 Varshney & Marketing Sultan Publications 3rd Edition, 2011 Gupta Management Books for Reference:

S.No Author Name Title of the Book Publisher Year and Edition 1 Kotler Marketing Pearson Education Current Edition Management 2 Reddy Appannaiah, Services Marketing Himalaya Current Edition Anil Kumar & Publishing House Nirmala 3 Shajahan Services Marketing Himalaya Current Edition Publishing House 4 Sinha & Sahoo Services Marketing Himalaya Publishing 2011, I ed House

FS43 SEMESTER VI - PART III CORE 17 – MUTUAL FUND MANAGEMENT SUBJECT CODE –FS13C17 Credits: 4 Hours: 71 Objectives:  The basic objective of this course is to acquaint the students about the various types of mutual fund avenues. UNIT I (DL 14 Hrs) Introduction: Meaning of Mutual Fund, Structure in India, Custodians of Mutual Funds (Sponsors, Trust, and AMC), Role of AMC, NFOs, Registrars, Agents, Mutual Fund Classification, and Types of Mutual Funds. Objectives of AMFI, *Advantages of Mutual Funds*, Systematic Investment Plan (SIP), Systematic Transfer Plan (STP), Systematic Withdrawal Plan (SWP). UNIT II (DL 15 Hrs) Mutual Fund Products and Features: Equity Funds: Definition, features of Equity funds, Index Fund, Large Cap Funds, Mid Cap Funds, Sectoral Funds, Types of Equity Schemes, Arbitrage funds, Multicap funds, Quant funds, P/E Ratio fund, International Equities Fund, Growth Schemes. UNIT III (DL 14 Hrs) Gold Exchange Trade Funds (ETFs): Introduction Features, Working of ETFs, Market Making with ETFs, Creation Units, Portfolio Deposit and Cash Component. UNIT IV (DL 14 Hrs) Debt Funds: Features, , Credit Risk, Pricing of Debt Instrument, Debt Instrument Schemes, ( Fixed Maturity Plans, Capital Protect Funds, Gilt Funds, Balanced Funds, MIPs, Child Benefit Plans, Liquid Funds: Features, Floating Rate Scheme, Portfolio of Liquid funds. UNIT V (DL 14 Hrs) Evaluation of Performance of Mutual Funds: fund performance, Measuring return, Measuring risk, Risk-adjusted return, Comparing fund performance with a reference, various standardized performance systems, Limitations of performance measurement and evaluation. *Self Study

FS44 Text Books:

S.No Author Name Title of the Book Publisher Year and Edition 1 Frank K.Reilly and Keith Investment Thomson Current Edition C.Brown Analysis Portfolio Publications Management 2 William F. Sharpe, Investments Prentice Hall Current Edition Gordon J.Alexander and Jeffery V.Bailey 3 ZVI Bodie, Alex Kane, Investments Tata Mc Graw 8th edition, 2013 Alan J Marcus and Hill 2011 Pitabas Mohanty Books for Reference:

S.No Author Name Title of the Book Publisher Year and edition 1 Donald E. Fischer and Security Analysis and Pearson 6th edition 2011 Ronald J.Jordan PortfolioManagement Education 2 Prasanna Chandra Investment Analysis Tata McGraw 4th Edition 2013 and Portfolio Hill Management Publishing

SEMESTER VI– PART III ELECTIVE – COMPANY LAW SUBJECT CODE – FS15E03

Credits: 5 Hours: 86 Objectives:  To provide in depth knowledge about the working of the Companies under the Companies Act, 2013. UNIT I (DL 18 Hrs) Company – Definition & Features - *Distinction between Company and Partnership – Kinds of Companies – Difference between Private and Public Company – Incorporation of a Company – Documents to be filed – Memorandum of Association – Doctrine of Ultravires. UNIT II (DL 17 Hrs) Articles of Association – Doctrine of Constructive Notice & Indoor Management – Alteration of Article – Prospectus – Contents – Misstatements – Liability for Misstatements – Certificate of Commencement of Business.

FS45 UNIT III (DL 17 Hrs) Shares – Debentures – Allotment – Valid Allotment – Irregular Allotment – Transfer and Transmission of Shares – Membership of Company. UNIT IV (DL 17 Hrs) Company Management – Board of Directors – Appointment – Qualifications – Powers – Duties – Liabilities – Managing Director & Manager – Managerial Remuneration – company Secretary – Appointment, Qualification, Powers and Duties. UNIT V (DL 17 Hrs) Company Meetings – Kinds – Statutory Meeting, Annual General Meeting – Extraordinary General Meeting – Board Meeting - Resolutions, Minutes, Quorum and Proxy – Winding up – Modes. Corporate Governance in Indian Scenario – need – importance – Clause 49 (listing requirements). *Self Study Text Book: Sl.No. Author Name Title of the book Publisher Year and edition 1 Gogna P.P.S A Textbook of Sultan Chand & Sons, 2013, Company Law New Delhi 10th Revised Ed 2 Kapoor N.D Company Law Sultan Chand & Sons, Revised Edition New Delhi Books for Reference:

Sl.No. Author Name Title of the book Publisher Year and edition 1 Bahi J.C Secretarial Practice N.M.Tripathi (p) Ltd Current Edition in India practices 2 Kapoor N.D Elements Of Sultan Chand & Reprint 2014 Company Law Company Ltd, New Delhi

FS46 SEMESTER VI–PART III ELECTIVE – STRATEGIC MANAGEMENT SUBJECT CODE – FS13E04 Credits: 5 Hours: 86 Objectives:  To acquire an executive level perspective and strategy formulation and implementation.  To provide conceptual components of the entire strategy management process. UNIT I (DL 17 Hrs) Environmental of International Business – Political, cultural, technological, social and financial context of corporate strategy – The 7’s framework. UNIT II (DL 17 Hrs) Corporate strategic plans – mission & vision of the firm, hierarchical levels of planning – strategic planning, process – merits and limitations – organizational structure and strategy. UNIT III (DL 18 Hrs) Competitive cost dynamic – Expertise curve – BCG approach – Porters approach – Importance of scanning environment SWOT analysis – strategy and technology – Technology management - In house development of technology – Acquisition and absorption of technology. UNIT IV (DL 17 Hrs) Diversification – Mergers and acquisition – Turnaround management – Implementation of strategy – Evaluation and control of strategy – Strategies for globalization. UNIT V (DL 17 Hrs) Compulsion for Indian companies to go global – Indian competitive advantage as a nation* - Trust products for export – Concern for quality. * Self Study Text Book:

S.No Author Name Title of the Book Publisher Year and Edition 1 Rao. VP & Hari Krishnan Strategic Excel Books Current Management Edition Books for Reference:

S.No Author Name Title of the Book Publisher Year and Edition 1 Srinivasan Strategic Management Prentice Hall 4th Ed, 2012 2 Subba Rao.P Business Policy and Himalaya Publishing 2010 Ed Strategic Management House

FS47 SEMESTER VI – PART III ADVANCED LEARNERS COURSE – SELF STUDY PAPER PRINCIPLES OF MARKETING SUBJECT CODE: FS13AC3 Credits: 5 Objectives:  To emphasize on the importance of marketing as a strategy for market segmentation and for establishing a market share  To highlight the role of advertising and personal selling for increased turnover and profitability UNIT I Marketing - Definition of Market & Marketing – Classifications of Markets - Marketing & Selling-Objectives & Importance of Marketing – Modern Marketing Concept. UNIT II Marketing Functions-Marketing Process-Classification-Functions of Exchange- Physical Supply-Facilitating Functions-Standardization and Grading -AGMARK-BIS/ISI UNIT III Market Mix - Product Mix - Price mix - Market Segmentation - Promotion Mix-Advertising and Personal Selling - Physical Distribution Mix - Functions-Types of Middlemen UNIT IV Consumerism- Need for Consumer Protection-Consumer Protection Act - Features- Competition Act- Commission Act- RTI Act- Unfair and Restricted Trade Practices. UNIT V Consumer Behaviour-Meaning- Need for Studying Consumer Behaviour- Factors Influencing Consumer Behaviour (excluding Theories)- Buyers Decision Making Process. New Approaches in Marketing- Web-Based Marketing-E-Marketing-E-Retailing- Multi Level Marketing- Tele Marketing- Planogram Text Book: S.No Author Name Title of the Book Publisher Year and Edition 1 Rajan.N Nair,Sanjith Marketing Sultan Chand &sons Edition 7, 2010, ,Nair.R 2012

Books for Reference: S.No Author Name Title of the Book Publisher Year and Edition 1 Chandrasekaran.K.S Marketing The McGraw 2010 , 1st edition Management Hill Companies 2 Pillai.R.S.N and Modern Marketing Sultan Chand, 2011,5th edition Bhagavathi Principles and New Delhi Practice

FS48 SEMESTER VI – PART III ADVANCED LEARNERS COURSE – SELF STUDY PAPER BUSINESS COMMUNICATION SUBJECT CODE: FS13AC4 Credits: 5 Objectives:  To enhance the student’s knowledge with regard to effective communication  To improve letter writing skills UNIT I Introduction to Communication – Objectives – Importance – Elements of Communication process – Internal and External Communication – Media of Communication –Electronic media-Barriers to Communication – Principles of Communication- Formal and Informal Communication – Upward, Downward, Lateral and Diagonal Communication – Communication network. UNIT II Essentials of Business Letters – Enquiries and replies – Orders and execution – Credit and Status letters UNIT III Complaints and Adjustments- Collection letters- Circular and Sales letters – Application Letters UNIT IV Report Writing – Importance of report – Types of business reports – Characteristics of good report – Notice, Agenda and Minutes, Resolutions of company meetings. UNIT V Public Speaking – Conference and Committee – Essentials of effective conference – Listening – Meaning, significance and obstacles. Text Book

S.No Author Name Title of the Book Publisher Year and Edition 1 Rajendra Pal & Essentials of Business Sultan Chand & 11th Revised Edition Korlahalli.J.S Communication Sons, New Delhi Books for Reference:

S.No Author Name Title of the Book Publisher Year and Edition 1 Jain Omprakash.V.K , Business Sultan Chand & 2nd Edition, 2013 Biyani Communication Company Ltd, New Delhi 2 Pillai.R.S.N & Modern Sultan Chand & 1st Edition, 2013 Bagavathi Commercial Company Ltd, Correspondence New Delhi

FS49 SEMESTER II -PART IV OPEN COURSE –BASICS OF ADVERTISING SUBJECT CODE: OPS1422 Credits: 2 Hours: 29 Objectives:  To enable the students with adequate knowledge in the advertising field  To enhance them about various media of advertising Unit I (DL 6 Hrs) Advertising: Meaning – Importance – Need – Features. Advertising and Society: Impact of Advertising-Ethics in Advertising-Codes of Ethics-corporate social responsibility. Unit II (DL 6 Hrs) Advertising as a Communication Process: Marketing Communication-Effective Communication-Value of simplicity-changing attitudes-Communication barriers-Words &Pictures-Problems of Press advertising-Advertising Skills-Importance of ideas-Changes and developments Unit III (DL 6 Hrs) Advertising Planning: Strategic Planning-Advertising Plan-Target audience- Positioning: Brand image and Brand personality-Media Strategy-Advertising budget. Implementation and Evaluation Unit IV (DL 6 Hrs) Advertising Media-definition-Introduction-Variety of Media and changing media sense-Above the line and below the line-Primary and secondary media-Press: Importance- Characteristics-Categories-Advantages and Disadvantages Unit V (DL 5 Hrs) Radio: Importance-Resistance-digital Radio-Television-Introduction-Advantages- Weaknesses-Regional TV Companies-Cinema-Introduction-Advantages-Weaknesses- Characteristics. Outdoor and Transportation: Introduction-difference between outdoor and indoor transportation-Importance-Characteristics-Weaknesses-Importance of transportation- Weaknesses Text Books:

S.No Author Title of the Book Publisher Year and Edition 1 Frank Jenkins Daniel Advertising Pearson Current Edition Yaclin Education 2 Sangeeta Sharma Advertising Phi learning P 1st Edition - 2012 Raghuvir Singh Planning and Ltd Implementation

FS50 Book for Reference:

S.No Author Title of the Book Publisher Year and Edition 1 Kumar.N &Mittal.R Advertising Anmol Current Edition Management Publication P Ltd 2 Sandage, Fry burser, Advertising Theory AITBS Publisher Eleventh Edition RotZoll & Practice & Distribution

SKILL BASED SUBJECT- FINANCIAL APPLICATIONS & MODELLING

Sem Sub code Title of paper Hrs/ Dura CI ES Total Cre week tion A E dits III& SB13FM01 Basics of e-Commerce 2 2 25 75 100 4 IV III& SB13FMP1 Practical I - Advanced 1 2 40 60 100 2 IV Excel & Accounting Package V& SB13FM02 Fundamentals of 2 2 25 75 100 4 VI Financial Modelling V& SB13FMP2 Practical II - 1 2 40 60 100 2 VI Financial Modelling

FS51 FINANCIAL APPLICATIONS & MODELLING

SEMESTER III&IV- PAPER-I - BASICS OF e-COMMERCE SUBJECT CODE- SB13FM01 Objective:  To facilitate the students to manage computerized accounts and to generate reports, maintain payroll and perform tax calculation. Credits: 4 Hours: 58 Unit I (DL 11 Hrs) Introduction to e-Commerce: Definition – History – Framework – e-Commerce Drivers – Working of e-Commerce – Nature and scope of e-commerce – e-Business – Categories of e-commerce applications – Comparison between Traditional and Electronic Commerce – Advantages and Disadvantages of e-Commerce Unit II (DL 12 Hrs) Business Models of e-Commerce - Business to Consumer(B2C) – Business to Business(B2B) – C2C – G2C – B2G Unit III (DL 12 Hrs) B2B e-Commerce and EDI – Business Applications of e-Commerce. Unit IV (DL 12 Hrs) Online Banking: Introduction Concepts and Meaning-Need for computerization- Automated Teller Machine (ATM)-Electronic Fund Transfer(EFT)-uses-computerization in clearing houses-Telebanking-Electronic Money Transfer(EMT)-e-Cheque- MICR Cheques. Unit V (DL 11 Hrs) M-Commerce and its Implementation: Mobile commerce & Map – Mobile Commerce Risk Security & Payment Methods. * Self Study Text Books: Sl.No. Author Name Title of the book Publisher Year and Edition 1 Jon Duckett Beginning Web Wiley India 2nd Edition Programming with HTML, Pvt. Ltd. 2012 XHTML and CSS (Unit V) 2 Dr. Pandey U.S e-Commerce and Mobile S. Chand Revised Dr. Saurabh Commerce Technologies Edition 2010 Shukla (Unit I,II,III,IV) 3 Dr.Rayudu C.S e-Commerce e-Business Himalaya Current (Unit III e-Online Banking) publishing Edition

FS52 Books for Reference:

Sl.No. Author Name Title of the book Publisher Year and edition 1 Jaiswal S Doing Business on the Galgotia Current Internet E-COMMERCE Publications. Edition (Electronic Commerce for Business) 2 Murthy C.S.V E-Commerce– Concepts, Himalaya Current Models, Strategies, Publishing Edition House. 3 Ravi Kalakota Frontiers of e-Commerce Pearson Current Andrew B. Education Edition Whinston

FINANCIAL APPLICATIONS & MODELLING SEMESTER III & IV – PRACTICAL - I - MODEL PRACTICAL LIST ADVANCED EXCEL &ACCOUNTING PACKAGE SUBJECT CODE: SB13FMP1 Credits: 2 Hours: 28 EXCEL 1. Calculate Simple and Compound Interest. 2. Enter the semester marks and calculate total auto-sum, average, Mean, Median, Mode, Standard Deviation and Correlation for the semester marks. 3. Calculate Current Ratio, Liquid Ratio, Stock Turnover Ratio, Return on Net Capital Employed and Operating Ratio. 4. Creating Pivot Table to analyse sales report 5. Advance Filter with Multi Criteria 6. Basic concepts related with user defined Macros by automating recording a Macro ACCOUNTING PACKAGE 1. To Create Company, Groups and Ledgers 2. To prepare Receipt & Payment voucher entries 3. To prepare Purchase Order, Purchase voucher and Debit Note for a given list of transactions 4. To prepare Sales Order, Sale voucher and Credit Note for a given list of transactions 5. To prepare Contra and Journal vouchers 6. To prepare Final Accounts for a given trial balance 7. To prepare Inventory accounts with Stock and Godown wise summary.

FS53 FINANCIAL APPLICATIONS & MODELLING SEMESTER V&VI - PAPER-II - FUNDAMENTALS OF FINANCIAL MODELLING SUBJECT CODE-SB13FM02 Objective:  To enable the students to construct spreadsheet for basic financial applications using financial functions available in spreadsheet. Credits: 4 Hours: 58 UNIT I (DL 11 Hrs) Network – Types - Internet Operations – Creation of Mail Id’s – Configuring Outlook Express – e-Mail etiquette UNIT II (DL 12 Hrs) Financial Statements Format – Financial Functions – Pivot Table – Solver – Data Tables – Statistical Functions UNIT III (DL 12 Hrs) Practical Accounting Applications – Financial Reporting – Annual Reports – Content of Annual Report – Companies Act of 1956 - Corporate Governance - Accounting Standards – Overview on IFRS (International Financial Reporting Standards) UNIT IV (DL 12 Hrs) Financial Statement Analysis - Depreciation – Methods of Depreciation - Management Information Systems – Budget for Revenue and Costs UNIT V (DL 11 Hrs) Schedule VI – Balance Sheet – Statement of Profit & Loss A/C – Cash Flow Statement – Other Financial Reporting Tools - Format of Revised Schedule VI Books Recommended:

Sl.No. Author Name Title of the book Publisher Year and edition

1 Galgotia Microsoft office BPB publications Current Edition Saravanakumar R, A Textbook of 2 Parameshwaran R Information S.Chand Reprint 2010 Jayalakshmi T Technology McGraw Hill PC software for 3 Taxali-Tata R.K Publications Current Edition windows made simple Pvt.Ltd Comdex Business 4 Accounting with 2011, Vikas Gupta Dreamtech MSExcel2010 and I edition Tally.ERP 9 Course Kit

FS54 FINANCIAL APPLICATIONS & MODELLING SEMESTER V&VI - PRACTICAL II –MODEL PRACTICAL LIST FINANCIAL MODELLING SUBJECT CODE: SB13FMP2 Credits: 2 Hours: 28 1. Preparation of Income Statement: Input: Receipts & Payments. Functions to be used: Data validation, Audit Toolbar, ‘fx’ – functions, Conditional Formatting, Combo Boxes, Controls, Scenarios, Goal Seek, Auto Correct. Expected Output: Income Statement 2. Time Value of money: Input: Cash Flows. Functions to be used: FV, NPER, PMT, PV, TYPE, Expected Output: NPV, IRR, ROI 3. Estimating the share price: Input: Share Prices. Functions to be used: Graph, Trend Setting. Expected Output: Trend line 4. Calculation of Risk Adjusted Rate Input: Share Prices. Functions to be used: CAPM Functions Expected Output: Beta value and Trend line 5. Capital Rationing. Input: Cash Flows. Functions to be used: Solver Parameters Expected Output: Ranking based on Pay-back period 6. Leverage Input: Various Costs. Functions to be used: Goal Seek. Expected Output: DOL, DFL and DCL; BEP graph 7. Designing Capital Structure Input: Summarized Income Statement. Functions to be used: Goal Seek Expected Output: EPS, EPS growth rate. 8. Inventory Management Input: Inventory data. Functions to be used: Scenarios Expected Output: EOQ, Max level, Min level, Graph.

FS55 9. Credit Policy Input: Opening and Closing Receivables. Functions to be used: Min, Max. Expected Output: Aging Schedule 10. Cash flow Estimation Input: Cash flows. Functions to be used: Auto correct Expected Output: Cash Budget Note: Theory combined with problems using formulas are taught simultaneously in Computer lab using MS Excel software. Books for Reference:

Sl.No. Author Name Title of the book Publisher Year and edition 1 Bodhanwala.R.J Financial Taxmann 2010 3rd ed. Management using Publication Excel Spreadsheet

FS56 Semester : V of UG programme / III of PG programme Title : Information Security (Level I)* NM13IS1 Objective Lecture Hours: 26 This course aims on introducing the theory and practice of designing and building secure computer systems that protect information and resist attacks. It covers all aspects of cyber security including network security, computer security and information security. UNIT I (5 HRS) Information security: History of IS-What is security?-characteristic of IS-components of I system –security system life cycle model. UNIT II (6 HRS) Cryptography: Concepts and techniques-Plain text and cipher text- Encryption principles- Cryptanalysis. Authentication methods-passwords-keys versus passwords-Attacking Systems via passwords-Password verification UNIT III (5 HRS) Fire walls: Viruses and worms- Digital rights management-What is firewalls- Types of Fire wall-Design Principles of Firewall

UNIT IV (5 HRS) Hacking: hacking. Hacker hierarchy-password cracking-Phishing- Network Hacking- Wireless UNIT V (5 HRS) Case studies: DNS, IP SEC- Social media Applicable to * BA( all Branches), B. Sc Advanced Zoology & Biotechnology, B. Sc Plant Biology & Plant Biotechnology, B. Sc Chemistry, B. Com Aided & SF , BBA Aided & SF. MA & M. Sc all branches except Mathematics & Physics TEXT BOOK:

S.no Author Title of book Publisher Year of publication 1 Dr.Michael E. Principles and Course 4th edition, 2012 Whitman, Herbert Practices of Technology J. Mattord Information Security Cengage Learning 2 Atul Kahato Cryptography and McGraw Hill 3rd Edition 2012 Network Security Education 3 William Stallings Network Security Prentice Hall Current Edition Essential Applications and standard 4 Devan N. Shah Information Security Wiley India Current Edition Principles and Practice Course material will be supplied

FS57