PSGR KRISHNAMMAL COLLEGE FOR WOMEN College of Excellence (An Autonomous Institution, Affiliated to Bharathiar University) (Reaccredited with ‘A’ Grade by NAAC, An ISO
9001:2015 Certified Institution) Peelamedu, Coimbatore-641004
DEPARTMENT OF B.COM (ACTUARIAL MANAGEMENT) & (FINANCIAL SERVICES)
CHOICE BASED CREDIT SYSTEM
&
OUTCOME BASED EDUCATION SYLLABUS
BACHELOR OF COMMERCE - FINANCIAL SERVICES (B.Com (FS)) 2018 - 2021
PSGR KRISHNAMMAL COLLEGE FOR WOMEN College of Excellence (An Autonomous Institution, Affiliated to Bharathiar University) (Reaccredited with ‘A’ Grade by NAAC, An ISO 9001:2015 Certified
Institution) Peelamedu, Coimbatore-641004
PROGRAMME OUTCOMES On the Successful Completion of the programme the student will able to:
PO1: Graduates will be well suited to work in financial services jobs in a variety of financial organizations including banks, investment companies and insurance companies. PO2: Able to apply their skills to develop a successful independent financial service practice. PO3: Analyze a firm’s performance to determine its strengths and weaknesses, and be able to use financial analysis to improve performance. PO4: Forecast a firm’s financial needs and manage their working capital efficiently. PO5: Applying the financial instruments in managing the risk of investing and hedging activity at the individual and the corporate level. PROGRAMME SPECIFIC OUTCOME
The students at the time of graduation will
PSO1: To integrate knowledge, skills & attitude that will sustain an environment of learning and creativity among the students with an assurance for good careers. PSO2: To cater to the manpower needs of companies in accounting, taxation, business laws, banking, insurance, financial services analysis and management. PSO3: To enable them to apply the financial instruments in managing the risk of investing and hedging activity at the individual and the corporate level.
PSGR KRISHNAMMAL COLLEGE FOR WOMEN College of Excellence (An Autonomous Institution, Affiliated to Bharathiar University) (Reaccredited with ‘A’ Grade by NAAC, An ISO 9001:2015 Certified
Institution) Peelamedu, Coimbatore-641004
DEPARTMENT OF B.COM (FINANCIAL SERVICES) CHOICE BASED CREDIT SYSTEM & OUTCOME BASED EDUCATION SYLLABUS & SCHEME OF EXAMINATION 2018-2021 BATCH
Se Part Subject Title of the Paper Instr Conta Tutori Duratio CIA ES Tot Credi m Code . ct al n E al ts Hrs/ Hours Hours Wee k I I Language I – TAM1701/ Tamil I/ 6 86 4 3 40 60 100 3 HIN1701/ Hindi I/ FRE1701 French I I II ENG1701/ English I/ 6 86 4 3 40 60 100 3 ENG17F1 Functional English I I CM16C01 Core - 1 - 5 71 4 3 40 60 100 4 Financial Accounting I
I III FS17C02 Core - 2 – Fundamentals 5 71 4 3 40 60 100 4 of Financial Services I III Allied I - TH17A07B Mathematics for 6 86 4 3 40 60 100 5 TH17A07A Commerce Level I/ Level II I IV NME16B1/ Basic Tamil I/ 2 28 2 50 50 100 2 NME16A1/ Advanced Tamil I/ 28 2 50 50 100 NME18ES Introduction to 28 2 2 -- 100 Entrepreneurship 28 2 -- 100 28 2 -- 100 II I Language II – TAM1702/ Tamil II/ 6 86 4 3 40 60 100 3 HIN1702/ Hindi II/ FRE1702 French II II II ENG1702/ English II/ Functional 6 86 4 3 40 60 100 3 ENG17F2 English II II III CM17C03 Core - 3 - Financial 5 71 4 3 40 60 100 4 Accounting II II III AM17C02/ Core -4 - Principles and 5 71 4 3 40 60 100 4 FS17C04 Practice of Insurance II III TH17A08B Allied- II - Statistics for TH17A08A Commerce Level I/ 6 86 4 3 40 60 100 5 Level II II IV Open Course: (Self Study ------Gr. Online course) NME16A2/ **Advance Tamil / Gr. NME16B2 Basic Tamil II IV REG16EE Effective English 2 - - - - - 100 2 Communication II VI NM12GAW General Awareness – Self Online ------Gr. Study test III III CM16C05 Core - 5 - Corporate 7 101 4 3 40 60 100 5 Accounting I III III AM18C04/ Core - 6 - General 6 86 4 3 100 4 40 60 FS18C06 Insurance III III FS16C07 Core - 7 - Banking Law and 6 86 4 3 100 4 40 60 Operations III III Allied - FS16A01/ Foreign Exchange Market/ 6 86 4 3 40 60 100 5 FS16A02 Business Economics Value Education and III IV NM14VHR Human Rights 2 26 4 - 40 60 100 2 III IV NM10EVS Environmental Studies ------III IV Skill Based Subject SB17AM01 Theory 2 29 1 ------SB17AMP1 Practical 1 15 -- III V JOB1754 Job Oriented Course -- 60 -- -- 40 60 -- Gr IV III CM16C08 Core - 8 - Corporate 7 101 4 3 40 60 100 5 Accounting II IV III CM16C09 Core - 9 – Principles of 6 86 4 3 40 60 100 4 Financial Management IV III CM16C10 Core - 10 – Company Law 6 86 4 3 40 60 100 4 IV III FS16A03 Allied - FS16A04 Derivatives Market/ 6 86 4 3 40 60 100 5 Business Environment IV IV NM10EVS Environmental Studies 2 26 4 - 40 60 100 2 IV IV Skill Based Subject SB17AM01 Theory 2 29 1 2 25 75 100 4 SB17AMP1 Practical 1 13 2 2 40 60 100 2 IV IV Internship Training (2 ------100 -- 100 2 weeks) – submission of 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 CM18C11 Core -11 - Management 5 71 4 3 40 60 100 4 Accounting V III CM18C12 Core - 12 - Income Tax 6 86 4 3 40 60 100 4 V III FS18C13 Core - 13 - Financial Markets and Investment 5 71 4 3 40 60 100 4 Banking V III Elective - FS18E01 Business Law/ 5 71 4 3 40 60 100 5 FS18E02 Corporate Governance V IV NM14IS1 Information Security 2 26 4 - 100 - 100 Gr. (Level I) V IV Skill Based Subject SB-17AM02 Theory 2 29 1 ------SB-17AMP2 Practical 1 15 - V III Advanced Learners Course Customer Relationship FS16AC1/ Management/ ------3 -- 100 100 5* FS16AC2 Human Resource Management – Self Study V III FS16PROJ Project Viva Voce 4 - -- -- 20 80 100 5
V VI Personality Development ------
V III Online Comprehensive ------Examination VI III CM18C14 Core-14–Cost Accounting 6 86 4 3 40 60 100 4 VI III FS18C15 Core - 15- Security Analysis and Portfolio 6 86 4 3 40 60 100 4 Management VI III FS18C16 Core - 16 - Marketing for 5 71 4 3 40 60 100 4 Financial Services VI III FS18C17 Core - 17 - Mutual Fund 5 71 4 3 40 60 100 4 Management VI III Elective - FS18E03/ Strategic Management/ 5 71 4 3 40 60 100 5 DA18E04 Indirect Taxation VI IV Skill Based Subject SB-17AM02 Theory 2 29 1 2 25 75 100 4 SB-17AMP2 Practical 1 13 2 2 40 60 100 2 VI III FS16AC3 Advanced Learners Course– ------3 -- 100 100 5* FS16AC4 Self Study Principles of Marketing/ Business Communication Total 3800 140 *Credits applicable to candidates who take up Advanced level Course examination ** Outside Regular class Hours.
QUESTION PAPER PATTERN
CORE & ALLIED PAPERS
Continuous Internal Assessment: 50 Marks
SECTION MARKS TOTAL A – 5 X 2 Marks 10 50 B – 4 X 5 Marks 20 C - 2/3 X 10 Marks 20 End Semester Examination: 100 Marks
SECTION WORD LIMIT MARKS TOTAL One or two A-12/15 X 2 Marks 24 sentences 100 B - 6/8 X 6 Marks 250 36 C - 4/6 X 10 Marks 500 40
Assessment pattern for Accountancy End Semester Examination :100 Marks
SECTION WORD LIMIT MARKS TOTAL One or two A-11 X 2 Marks 22 sentences 100 B – 5/6 X 6 Marks 250 30 C - 4/5 X 12 Marks 500 48 SKILL BASED SUBJECT Continuous Internal Assessment: 25 Marks SECTION MARKS TOTAL A – 4 / 6 X 4 Marks 16 25 B – 1 / 2 X 9 Marks 9
End Semester Examination: 50 Marks SECTION MARKS TOTAL A- 4 / 6 X 5 Marks 20 50 B – 2 / 3 X 15 Marks 30
ADVANCED LEARNERS COURSE (ALC) Continuous Internal Assessment: 25 Marks SECTION MARKS TOTAL A – 4 / 6 X 4 Marks 16 25 B – 1 / 2 X 9 Marks 9
End Semester Examination: 75Marks SECTION MARKS TOTAL A-5/8X5=25 Marks 25 75 B – 5/8X10=50 Marks 50
VALUE EDUCATION AND HUMAN RIGHTS / WOMEN STUDIES / AMBEDKAR STUDIES / GANDHIAN STUDIES / ENTREPRENEURSHIP / ENVIRONMENTAL STUDIES
Continuous Internal Assessment: 50 Marks
SECTION MARKS TOTAL A – 4 / 6 X 5 Marks 20 50 B – 2 /3 X 15 Marks 30 Value Education and Human Rights & Environmental Studies two internal tests will be conducted for 50 marks each and the total marks secured will be equated to a maximum of 75 marks and 25 marks is allotted for project / group discussion / presentation of a report.
INFORMATION SECURITY
Continuous Internal Assessment: 40 Marks
SECTION MARKS TOTAL A – 5 / 8 X 2 Marks 10 40 B – 6 / 8 X 5 Marks 30
FIELD 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 industry or consultancy organizations. Candidates should maintain a work dairy and submit a report at the end of the study. On a stipulated date, there will be a viva voce with the internal examiners at the end of the semester. 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
MODE OF EVALUATION MARKS TOTAL Attendance 10
Work Diary 15 100 Report 50 Viva-voce 25
PROJECT Project work, which is compulsory, carries 100 marks. A student should select a topic for the project work in the fourth semester itself and submit the project report (dissertation) at the end of the fifth semester. The project work shall be related to fields covering Commerce, Insurance, Management etc. The project will be group project comprising of 5 students and will be allotted to a staff co-ordinator. Viva voce will be conducted by a panel of internal examiners including the HOD and the staff co-ordinator guiding the project.
Methodology Each project should contain the following details: Brief introduction on the topic Review of Literature Statistical Tools Results and Discussions – evidences in the form of figures, tables and photographs Conclusion / Summary Bibliography The above contents should not exceed 50 pages Internal Assessment: 20 Marks
Review Mode of Evaluation Marks Total I Selection of the field of study, Topic & 5
Literature Collection 20 II Research Design and Data Collection 10 III Analysis & Conclusion, Preparation of rough 5 draft
External Assessment: 80 Marks
Mode of Evaluation Marks Total Project Report Relevance of the topic to academic / society 10 20 Objectives 10 Experimental Design 20 Expression of Results and Discussion 20 Viva Voce Presentation 10 20 Discussion 10
WEIGHTAGE ASSIGNED TO VARIOUS COMPONENTS OF
CONTINUOUS INTERNAL ASSESSMENT Theory
CIA I CIA II Model Assignment/ Seminar Quiz Class Library Attendance Max. Exam Class Participation Usage Marks Notes Core/ 5 5 6 4 5 4 5 3 3 40 Allied SBS 5 5 15 ------25 ALC 10 15 ------25 Informat 40 40 10 10 100 ion Secur ity
Practical Model Lab Regularity Attendance Maximum Exam Performance in Marks Record Submission Core / 12 20 5 3 40 Allied / SBS RUBRICS Assignment/ Seminar Maximum - 20 Marks (converted to 4 marks) Criteria 4 Marks 3 Marks 2 Marks 1 Mark
Focus Shows little Clear Shows awareness No awareness Purpose awareness Main idea Main idea Clearly presents supported Vague sense No main idea a main idea throughout Organisation Well planned Good overall There is a sense No sense of Overall organization of organization organization
Content Exceptionally Well presented Content is sound Not good well presented Large amounts of Some use of Little use of Style specific examples and specific Details and examples and No use of detailed detailed examples and examples Examples descriptions details description
CLASS PARTICIPATION
Maximum - 20 Marks (converted to 5 marks)
Criteria Points 5 Marks 4 Marks 3 Marks 2 Marks 1 Mark scored Level of Student Student Student Student Student Engagement proactively proactively contributes rarely never in Class contributes contributes to class and contributes contributes to class by to class by asks to class by to class by offering offering questions offering offering ideas and ideas and occasionally ideas and ideas asks asks asking no questions questions questions more than once per once per class class. Student Student Student Student Student listens when listens listens when does not does not others talk, when others talk listen when listen when both in others talk, in groups others talk, others talk, Listening groups and both in and in class both in both in Skills in class. groups and occasionally groups and groups and Student in class. in class. in class. incorporates Student or builds off often of the ideas interrupts of others. when others speak. Student Student Student Student Student almost never rarely occasionally often almost Behavior displays displays displays displays always disruptive disruptive disruptive disruptive displays behavior behavior behavior behavior disruptive during class during class during class during class behavior during class Student is Student is Student is Student is Student is almost usually occasionally rarely almost Preparation always prepared prepared for prepared never prepared for for class class with for class prepared class with with required with for class. required required class required class class materials class materials materials materials Total MAPPING OF POs WITH Cos
PROGRAMME OUTCOMES COURSE PO1 PO2 PO3 PO4 PO5 COURSE - CM16C01 CO1 S S S S S CO2 S M S S M CO3 S M M S M CO4 S S S S M CO5 S M L M L COURSE - FS17C02 CO1 S L M S S CO2 S M M S S CO3 S M M M S COURSE - CM17C03 CO1 S S S S M CO2 S S M S L CO3 S S S S M CO4 S M M S M CO5 S S M S M COURSE - AM17C02/ FS17C04 CO1 M L S L S CO2 L L S L S CO3 L L S L S COURSE - CM16C05 CO1 S M S M S CO2 S M M M S CO3 S S S S S CO4 M M S S S COURSE -AM18C04/FS18C06 CO1 M S M L M CO2 S L M M S CO3 S S S M S COURSE - FS16C07 CO1 S M S L S CO2 S M M L M CO3 M L S S S COURSE -FS16A01 CO1 S L S S M CO2 S S M M S CO3 S M M S S COURSE -FS16A02 CO1 S S M M M CO2 M S L S S CO3 M M S M S COURSE -CM16C08 CO1 S M S M S CO2 S M M M S CO3 S S S S S CO4 M M S S S COURSE - CM16C09 S S S CO1 S S CO2 S M S S S CO3 S S M S M COURSE -CM16C10 CO1 S L S S M CO2 S S M M S CO3 S M M S S COURSE - FS16A03 CO1 S M M S M CO2 S S S M M CO3 S S S S S COURSE -FS16A04 CO1 L M S S M CO2 S M S M S CO3 S L L M S COURSE - CM18C11 CO1 S S S S S CO2 S S S S S CO3 S S S S S COURSE - CM18C12 CO1 S S L L L CO2 S S L M M CO3 S M M L L COURSE - FS18C13 CO1 S M S S M CO2 S S L S S CO3 S M S M M COURSE - FS18E01 CO1 S L M S M CO2 M S M S S CO3 S M M S S COURSE - FS18E02 CO1 S M M S M CO2 S S M L S CO3 S M M S L COURSE - CM18C14 CO1 S S S S S CO2 S S S S S CO3 S S S S S COURSE - FS18C15 CO1 S M S S S CO2 M L S S M CO3 S M S M S COURSE - FS18C16 CO1 S M M CO2 S M S CO3 M S S COURSE - FS18C17 CO1 S M M S S CO2 S S S S M CO3 S L S M S COURSE - FS18E03 CO1 S S S CO2 M M M CO3 S S S COURSE - DA18E04 CO1 S S S S S CO2 S S S S S CO3 M S M S M
S- Strong; M-Medium; L-Low COURSE COURSE NAME Category L T P Credits NUMBER Core I 71 4 - 4 CM16C01 FINANCIAL ACCOUNTING I Preamble To enable the students to apply the conceptual principles and to develop an expertise in handling the accounts of specialised institutions and the consolidation of accounts through appropriate accounting techniques and policies. Course Outcomes On the successful completion of the course, students will be able to
CO CO Statement Knowledge Number Level CO1. Familiarise the students with the steps involved in locating errors and make them understand the relationship between Profit & Loss Account K2 and Balance Sheet. CO2. Grasp the accounting treatments relating to issue, acceptance, discounting, maturity and endorsement of bills and notes in the books of K2 drawer and drawee. CO3. Interpret and explain the performance of branches. K3 CO4. Understand the concept of ex-interest, cum-interest, to distinguish between bonus & rights and to examine the service potential of the fixed K3 assets with the different methods of depreciation. CO5. Explain royalty as a source of income and to examine the due provision K3 for strikes and lockouts. Mapping with Programme Outcomes
Cos PO1 PO2 PO3 PO4 PO5 CO1. S S S S S
CO2. S M S S M
CO3. S M M S M
CO4. S S S S M
CO5. S M L M L
S- Strong; M-Medium; L-Low FINANCIAL ACCOUNTING I- CM16C01 (71 Hrs) Syllabus UNIT I (14 Hrs) Rectification of errors - Final Accounts UNIT II (14 Hrs) Average due date – Bills of exchange (only trade bills) – Bank Reconciliation Statement. UNIT III (14 Hrs) Branch Accounts (Debtors and Stock & Debtors System) UNIT IV (15 Hrs) Hire purchase Accounts – Royalties (excluding sublease) UNIT V (14 Hrs) Depreciation (excluding change in method of depreciation) – Investment Account Text Book
S. Authors Title Publishers Year of No Publication 1. Nagarajan KL, Principles of Accountancy S.Chand & Co 2010- Revised Vinayagam & Mani.PL edition 2 Reddy T S & A Murthy Financial Accounting Margham Reprint 2015 Publications Reference Books
S. Authors Title Publishers Year of No Publication 1. Jain S.P & Narang K.L Principles of Accountancy Kalyani Publishers 2014
2. Grewal T S Double Entry Book-keeping Sultan Chand & 2011 edition sons
Pedagogy Chalk and talk , PPT, Discussion , Assignment, Quiz, Case study Course Designers 1. M.Deepalakshmi 2. R.Monisha
COURSE COURSE NAME Category L T P Credits NUMBER FUNDAMENTALS OF FINANCIAL Core 71 4 - 4 FS17C02 SERVICES Preamble To know the concepts of Financial Services. To understand the various kinds of Financial Services. Course Outcomes On the successful completion of the course, students will be able to
CO CO Statement Knowledge Number Level
CO1. Know the framework of Financial Markets in India. K1 CO2. Familiar with the functions of Financial Services. K2
CO3. Be an expertise in various Financial markets and its Services. K3
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5 CO1. S L M S S CO2. S M M S S
CO3. S M M M S S- Strong; M-Medium; L-Low FUNDAMENTALS OF FINANCIAL SERVICES - FS17C02 (71 Hrs) Syllabus UNIT I (DL 14 Hrs) Introduction to Financial Services – concept – objectives – characteristics –classification of financial services-Scope-Causes– constituents - growth of Financial Services in India – new Financial products and services, Innovative Financial Instruments- Financial Service sector in India - problems faced. Regulatory framework. UNIT II (DL 14 Hrs) Merchant Banking - meaning - definition - scope- functions - merchant banker’s code of conduct – qualities for merchant bankers- SEBI guidelines-Merchant banker’s commission- Merchant bankers in market making process-Progress of merchant banking in India-Scope - Problems of merchant bankers. Securitization-features-need-process of securitization- Securitization in India. UNIT III (DL 14 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 - Rights of hirer– Bank credit for hire purchase-difference between Hire Purchasing and Lease Finance. UNIT IV (DL 14 Hrs) Venture capital- meaning- features-scope of venture capital- importance- origin-Venture capital guildelines- stages of venture capital financing- The Indian Scenario: methods of venture financing-Suggestions for growth of venture capital. Credit Rating – Functions- origin – credit rating in India – benefits - credit rating Agencies in India: CRISIL - ICRA – CARE. UNIT V (DL 15 Hrs) Mutual Funds - meaning – Fund unit vs. share- origin -types of mutual fund- importance- Functions, advantages and growth. Factoring: Meaning, terms and conditions-Functions- benefits-Cost of factoring-types of factoring-Discounting-Difference between factoring and discounting – Advantages and Disadvantages of factoring. Derivatives: Meaning, definition, importance, kinds of financial derivatives-Forward vs. Future derivative. * Self Study Text Book S.No Author Name Title of the Book Publisher Year and Edition 1 E.Gordon Financial Markets and Himalaya 2014, Revised K.Natarajan ervices ublishing House Edition Reference Book S.No Author Name Title of the Book Publisher Year and edition 1 Dr.Joseph Financial Services Sultan Chand & Current Edition Anbarasu, Sons Boominathan. V.K, Manoharan. P and Gnanaraj.G 2. Gurusamy Financial Markets and 2014, Revised Services Edition Pedagogy Chalk and talk , PPT, Discussion , Assignment, Quiz, Case study Course Designers 1. G.Indrani 2. S.Kirubadevi COURSE COURSE NAME Catego L T P Credit NUMBER ry CM17C03 FINANCIAL ACCOUNTING II Core 71 4 - 4 Preamble To enable the students to apply the conceptual principles and to develop an expertise in handling the accounts and thereby to increase their level of understanding about the structure of income statements, claims & Balance sheet relating to partnership firms, insurance claims & insolvency. Prerequisite Basic Knowledge in Financial Statements Course Outcomes On the successful completion of the course, students will be able to
CO CO Statement Knowledge Number Level CO1 Define & examine the accounting principles, underlying financial K1 & K3 statements and their implementation in partnership firms. CO2 Interpret the financial result after admission, retirement and death of a partner and explain different accounting policies. K3 CO3 Discuss the case Garner Vs Murray and solve problems relating to K2 & K3 insolvency of partners. CO4 Demonstrate the various list in the preparation of statement of affairs when an individual is insolvent & list out the items for deficiency K3 account CO5 Explain the term average clause and apply the accounting procedure to K3 solve problem for loss of stock & loss of profit Mapping with Programme Outcomes COs PO1 PO2 PO3 PO4 PO5 CO1 S S S S M CO2 S S M S L CO3 S S S S M CO4 S M M S M CO5 S S M S M S- Strong; M-Medium; L-Low FINANCIAL ACCOUNTING II - CM17C03 (71 Hrs) Syllabus Unit I (16Hrs) Partnership Accounts including the theoretical aspects of limited liability partnership – Division of Profits – Fixed & Fluctuating Capital – Past Adjustments – Guarantee of Profits – Admission. Unit II (13Hrs) Retirement – Death – Joint Life Policy Unit III (14Hrs) Dissolution – Insolvency – Rule in Garner Vs Murray – Piece –Meal Distribution. (Maximum Loss Method only). Sale to a Company. Unit IV (14Hrs) Insurance Claims– Loss of Stock and loss of profit (excluding normal & abnormal loss) Unit V (14Hrs) Insolvency of Individuals Text Book
S. Authors Title Publishers Year of No Publication 1. Gupta. R.L. & Radhaswamy.M Advanced Sultan Chand 2014 ed Accounting (vol I ) 2 Reddy. T.S &. Murthy.A Advanced Margham publishers Reprint Accounting 2015
Reference Books
S. Authors Title Publishers Year of No Publication 1. Jain . S.P & Narang K.L Advanced Accounting Kalyani Reprint Publishers 2016 2. S.N Maheshwari Advanced Accounting Vikash 10th Edition Publishers Pedagogy Chalk and talk , PPT, Discussion , Assignment, Quiz, Case study Course Designers: 1. Dr. S. Sujatha, Dept of Commerce 2. Dr.B.Thulasipriya, Dept of Commerce COURSE COURSE NAME Category L T P Credit NUMBER AM17C02/ PRINCIPLES AND PRACTICE OF Core 71 4 - 4 FS17C04 INSURANCE Preamble To understand the basic concept of insurance, functions and its principles To enable the students to learn the practical aspects of insurance Course Outcomes On the successful completion of the course, students will be able to
Co No. Co Statement Knowledge Level CO1 Define the fundamental concepts of insurance K1 CO2 Interpret the various principles and functions of insurance, K2 document preparation and the role of professionals and intermediaries CO3 Sketch the practical aspects of insurance K3 Mapping with Program Outcomes COs Po1 Po2 Po3 Po4 Po5 CO1 M L S L S CO2 L L S L S CO3 L L S L S S-Strong M- Medium L-Low PRINCIPLES AND PRACTICE OF INSURANCE - AM17C02/ FS17C04 (71 Hrs) Syllabus UNIT I (14 Hrs) Concept of Risk – Classification of Risk, Peril, Hazard – Types of Risks – Techniques of Risk Management- Risk Identification- case studies in identification of risk –Sources of risk- Measurement of risk-guidelines of assessing risk. UNIT II (14 Hrs) Types of Risk Financing and funding – Retention of risks –Risk Control Techniques- Factories Act of 1948 – Chapter IV-Safety, Chapter IVA –Provisions relating to Hazardous processes. UNIT III (14 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. UNIT IV (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 (15 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 Text Books S.No. Author/s Title of the book Publishers Year of publication 1. Dr.P.Periasamy Principles and Practice of Himalaya Publishing 2013 Insurance House Reference Books 1 Not Applicable Insurance Institute 2011 Practice of Life of India insurance (IC 02) 2 Alka Mittal , Principles of S. Chand & Sons 2010 S.L.Gupta,S. Insurance and Risk Management 3 Inderjit Singh, Insurance principles Kalyani 2010 Ralvest Katyal, and practices Publishers’, Sanjay Arora 4 M.N.Mishra and Insurance Principles S.Chand and 2011 Dr.S.B.Mishra and Practice Company Ltd Pedagogy Chalk and talk , PPT, Discussion , Assignment, Quiz, Case study Course Designers 1. Ms. M.Harini 2. Mrs. C. Anithamary 3.
COURSE COURSE NAME Categ ory L T P Credi ts NUMBER Core 101 4 -- 5 CM16C05 CORPORATE ACCOUNTING I Preamble To equip the students with accounting methods formatted for the Corporate Bodies from the time of their inception till their liquidation. Prerequisite Basic Knowledge in Company Accounts Course Outcomes On the successful completion of the course, students will be able to CO CO Statement Knowledge Number Level CO1 Acquire the conceptual knowledge of the fundamentals of corporate K1 accounting CO2 Understand the concepts and standards underlying the accounting K2 procedures used to measure business performance CO3 Have a comprehensive knowledge about the latest provisions of the K3 Companies Act. CO4 Gain expertise in preparation of final accounts as per the revised K3 schedule VI Mapping with Programme Outcomes COs PO1 PO2 PO3 PO4 PO5 CO1 S M S M S CO2 S M M M S CO3 S S S S S CO4 M M S S S S- Strong; M-Medium; L-Low CORPORATE ACCOUNTING I - CM16C05 (101 Hrs) Syllabus Unit I (21Hrs) Share Capital – Issue, Forfeiture and Reissue of Shares – Redeemable Preference Shares – Rights Issue – Surrender of Shares. Unit II (20 Hrs) Issue and Redemption of Debentures (excluding own debentures)-Underwriting-Profits prior to Incorporation.
Unit III (20 Hrs) Final Accounts of Companies- Balance sheet as per revised schedule VI of Companies Act - Calculation of managerial remuneration. Unit IV (20 Hrs) Alteration of Share Capital and Internal Reconstruction. Buy-Back of shares (accounting entries only). Unit V (20 Hrs) Liquidation of Companies – Liquidator’s Final Statement of Accounts. Indian Accounting Standards - Elementary introduction to International Financial Reporting Standards. (Theoretical aspects only) Distribution of Marks: Theory 20% and Problems 80%
Text Book:
S. Authors Title Publishers Year of No Publication 1. Gupta. R L and. Corporate Accounting Sultan chand & sons 2016 Radhasamy. M Vol- I 2. B Reddy. T S and Corporate Accounting Margham Publications 2016 Murthy. A Books for Reference:
S. Authors Title Publishers Year of No Publication 1. S.P. Jain & K.L. Corporate Accounting Kalyani Publishers 2016 Narang 2 Pillai. RSN, Advanced Accountancy S.Chand Co 2016 Bhagavathy and Vol -II Uma. S Pedagogy Chalk and talk , PPT, Discussion , Assignment, Quiz, Case study Course Designers: 1. Dr. (Mrs.) C.Gomathy, Department of Commerce 2. Dr.(Mrs). M. Deepalakshmi, Department of Commerce
COURSE COURSE NAME Category L T P Credit NUMBER Core 86 4 - 4 AM18C04/FS18C06 GENERAL INSURANCE Preamble To understand the bascic concepts and functions of General insurance. To enable the students to understand the claim settlements of various policies. Course Outcomes On the successful completion of the course, students will be able to CO CO Statement Knowledge Level No CO1 Understand the fundamental concepts and principles of general K1 insurance
CO2 Acquire specialized knowledge about Various policies in general K2 Insurance
CO3 Familiarize the procedures and practices of claims management K3
Mapping with Programme Outcomes COs PO1 PO2 PO3 PO4 PO5 CO1 M S M L M
CO2 S L M M S
CO3 S S S M S S- Strong; M-Medium; L-Low GENERAL INSURANCE - AM18C04/FS18C06 (86 Hrs) Syllabus UNIT I (DL 17 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 – General Insurance councils and other laws relating to insurance business.
UNIT II (DL 18 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 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 17 Hrs)
Motor Vehicle Insurance (both heavy and light vehicle) –Various plans –Third party, personal accident Insurance Individual and Group. Property Insurance – Burglary, Building, Engineering Insurance -health Insurance- Classification of health insurance product - Features of health policies- Group health insurance
UNIT IV (DL 17 Hrs) Miscellaneous Insurance :– Cattle Insurance – Public Liability Insurance – Jeweller'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 UNIT V (DL 17 Hrs) Social Security through Insurance: Pradhan Mantri Jeevan Jyoti Bima Yojana (PMJJBY),PradhanmantriVayaVandanaYojana(PMVVY),RashtriyaSwasthyaBimaYojanaPradhan MantriSurakshaBimaYojana–PradhanMantriJan- DhanYojana - -Auyshman Bharat & PM Fasal Bima Yojana–ULIPS- Contingent Business Interruption Insurance. Text Book S.no Author Title Publisher Edition 1 Dr.Periayasamy.P Principles and Himalaya 2015 Practice of Publishing Insurance House Reference Books
S.no Author Title Publisher Edition 1 Alka Mittal , Principles of S. Chand & Sons 2014 S.L.Gupta,S. Insurance and Risk Management 2 Inderjit Singh, Insurance KalyaninPublsihers, 2014 RalvestKatyal, Sanjay principles and Arora practices
LINKS 1 https://www.gicofindia.com/en/about-us/history-in-brief 2 https://www.bankexamstoday.com/2015/09/irda-functions-news.html 1. (or) 2. https://www.ibpsguide.com/irda-insurance-regulatory-development-authority 3. (or) 4. https://exampariksha.com/insurance-regulatory-development-authority-irda-economics- study-material-notes/ 3 https://youtu.be/gwcl_ifdInE 4 http://www.yourarticlelibrary.com/insurance/7-kinds-of-fire-insurance-policies/42113 5 https://youtu.be/5trM8ml7png 6 https://nios.ac.in/media/documents/VocInsServices/m4-4f.pdf 7 https://www.slideshare.net/sanjeevdas186/cattle-insurance 8 https://www.insurancepandit.com/misc/pedal-cycle-insurance.php 9 http://vikaspedia.in/agriculture/agri-insurance/pradhan-mantri-fasal-bima-yojana 10 https://economictimes.indiatimes.com/tdmc/your-money/video/unit-linked-insurance- plans-ulips/videoshow/51709961.cms 11. Insurance-https://www.swayamprabha.gov.in/index.php/search/home_search 12. https://www.classcentral.com/course/edx-introduction-to-actuarial-science-3875 ACTIVITIES: • Recent case studies given to students related to motor and fire insurance and to find out the real compensation and their procedure.
•Students might be asked to collect the Insurance proposal forms and claim forms of various companies and can ask them to make a group presentation by highlighting the merits and demerits of it. •Students might be asked to collect the checklist for various claims. •Role play by the student like an agent to convenience the customer for taking a policy Pedagogy Chalk and talk , PPT, Discussion , Assignment, Quiz, Case study, Role play Course Designers: 1.Anitha Mary 2.M.Harini
COURSE COURSE NAME Category L T P Credit NUMBER FS16C07 BANKING LAW AND CORE 86 4 - 4 OPERATIONS Preamble To know the concepts of banking and its regulations. To understand the overall banking Functions and its services. Course Outcomes On the successful completion of the course, students will be able to CO CO Statement Knowledge Number Level CO1 Acquire the concepts of Banking theory and its regulations K1
CO2 Understand the basic knowledge about banking functions. K2 CO3 Expertise in various banking services K3 Mapping with Programme Outcomes COs PO1 PO2 PO3 PO4 PO5 CO1. S M S L S CO2. S M M L M CO3. M L S S S S- Strong; M-Medium; L-Low BANKING LAW AND OPERATIONS - FS16C07(86 Hrs) Syllabus UNIT I (17 Hrs) Banker and Customer: Origin of banking – Banker – Customer – The Relationship between a Banker and a Customer – Classification of Banks: Commercial Banks – Investment Banks or Industrial Banks – Exchange Banks – Cooperative Banks – Land Development Banks – Saving Banks – Central Banks. Economic Growth and Indian Banks – Innovative Schemes. UNIT II(17 Hrs) Deposits: General precautions for Opening Account – Current Deposit Account – Fixed Deposit Account – Saving Deposit Account – Insurance Linked Savings Bank deposit – Recurring Deposit – Other Deposits. Pass Book: Introduction – Maintenance of a Pass Book – The position in India – Entries Favorable to the customer – Entries favorable to the Banker. UNIT III (17 Hrs) Negotiable instruments – Features – Types – Classification - Promissory Note – Bills of Exchange, Cheque -Definitions - Features – Difference between Cheque and Bill of Exchange – Draft - Cheque Vs Draft – Banker’s Cheque. Crossing – Kinds of Crossing – Endorsement –
Definition – Significance – Assignment vs Endorsement – Kinds of Endorsement – Regularity of Endorsement – Liability of Endorser. UNIT IV(18 Hrs) Loans and Advances: Principles of lending – Secured and Unsecured Advances – Forms of Advances. Modes of creating charges - Lien- Pledge – Legal Mortgage vs. Equitable Mortgage – Rights of Mortgage - Hypothecation– Characteristics of Hypothecation. Unsecured Advances: Guarantee – Features – Advantages and Disadvantages. Indemnity – Distinction between Guarantee and Indemnity – Rights of Guarantor – Liabilities of Surety – Discharge of Surety. UNIT V(17 Hrs) E-Banking: Traditionally Banking Vs. E-Banking – (Debit Card – Credit Card)* - Electronic Delivery Channels – Facets of E-banking – E-banking Transactions – Truncated Cheque and Electronic Cheque – Mobile Banking - Inter Bank Mobile Payment service(IMPS). Virtual Currency – Models of E-banking Advantages of E-banking – Constraints of E-banking – Security Measures – Real-time Gross – Settlement (RTGS) – Electronic Fund Transfer. *Self Study Text Book
S.No Author Name Title of the Book Publisher Year and edition 1. E.Gordon – Banking Law Theory and Himalaya 24th Revised Natarajan Practice publishing Edition-2015. House Reference Books
S.No Author Name Title of the Book Publisher Year and edition 1. S.N. Maheswari Banking theory Law and Kalyani 2013, Reprint Practice Publications 2. Dr.S.Gurusamy Banking Theory Law and Tata McGraw 2nd Edition, 2014 Practice Hill Education Private Limited, New Delhi. S.N. Maheshwari Banking and Financial Kalyani 2nd Edition, 2013. 3. and R.R. Paul System Publishers Pedagogy Chalk and talk , PPT, Discussion , Assignment, Quiz, Case study Course Designers: 1. S.Kirubadevi 2. S.Sangeetha
COURSE COURSE NAME Category L T P Credit NUMBER ALLIED 86 4 - 5 FS16A01 FOREIGN EXCHANGE MARKET Preamble To understand how the foreign Exchange Market operates To understand the principles of Currency valuation To explain techniques that can be used to hedge foreign exchange risk. Course Outcomes On the successful completion of the course, students will be able to
CO CO Statement Knowledge Number Level CO1. Outline the structure of the global foreign exchange market, the K1 principal participants, and the future direction of product delivery. CO2. Compare the difference between the use of foreign exchange risk management techniques for foreign exchange exposures for K2 corporations and banks. CO3. Demonstrate the applications of foreign currency options. K3 Mapping with Programme Outcomes COs PO1 PO2 PO3 PO4 PO5 CO1. S L S S M CO2. S S M M S CO3. S M M S S S- Strong; M-Medium; L-Low FOREIGN EXCHANGE MARKET - FS16A01 (86 Hrs) Syllabus 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 17 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 18 hrs) Integration of money market and FOREX market - ALM - Liquidity management - Credit risk, country risk, operating risk, market risk and implications of BASEL II. The International Financial Environment - The International Monetary System
UNIT IV (DL 17 hrs) The foreign exchange market - Feature 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 Financial Tata McGraw 2013, 6th edition Management Hill Reference Books
S.No Author Name Title of the Book Publisher Year and edition 1 Ross, Jordon Fundamentals of Corporate Tata McGraw 2013, 12th Finance Hill edition. 2 Van Horne Financial Management and Prentice Hall 20014, 12th Policy edition.
Pedagogy Chalk and talk , PPT, Discussion , Assignment, Quiz, Case study Course Designers: 1. S.Kirubadevi 2. K.Pavithra
COURSE COURSE NAME Category L T P Credit NUMBER ALLIED 86 4 - 5 FS16A02 BUSINESS ECONOMICS Preamble A Theoretical and practical understanding of the economic decisions faced by business and its managers, The ability to analyze the economic and social environment in which these decisions are taken. To understand the basics in micro and macro economics. Course Outcomes On the successful completion of the course, students will be able to CO CO Statement Knowledge Number Level CO1 Understand how households (demand) and businesses (supply) interact in various market structures to determine price and quantity of goods K1 and services produced and consumed. CO2 Use economic problem solving skills to discuss the opportunities and K2 challenges of the increasing globalization of the world economy. CO3 Apply economic reasoning to the analysis of selected contemporary K3 economic problems. Mapping with Programme Outcomes COs PO1 PO2 PO3 PO4 PO5 CO1 S S M M M CO2 M S L S S CO3 M M S M S S- Strong; M-Medium; L-Low BUSINESS ECONOMICS - FS16A02-(86 Hrs) Syllabus 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 Behavior: Law of Diminishing Marginal utility – Equi-Marginal 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- Labor 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. 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 – finances of the union and the states)* - the Finance commission – importance of the budget.* Self Study Text Book S.No Author Name Title of the Book Publisher Year and Edition 1 Sundharam KPM, Business Economics Sultan Chand & 4th Edition, 2010 Sundharam EN Sons - New Delhi – 02. Reference Books S.No Author Name Title of the Book Publisher Year and edition 1 Chaudhary.C.M Business Economics RBSA Publishers - 3rd edition 2012 Jaipur - 03. 2 Mehta. P.L Managerial Economics – Sultan Chand & 19th Edition, Analysis, Problems & Cases Sons - New Delhi 2013 3 Francis Business Environment Himalaya Publishing 3rd edition 2014 Cherunilam (Unit V) House -Mumbai– 04. 4 Shankaran.S Business Economics (Unit Margham Publications 2016 IV) Ch -17
Pedagogy Chalk and talk , PPT, Discussion , Assignment, Quiz, Case study Course Designers: 1. S.Brindha 2. S.Sangeetha
SEMESTER IV
COURSE COURSE NAME Category L T P Credit NUMBER CORE 101 4 - 5 CM16C08 CORPORATE ACCOUNTING II Preamble To lay down a foundation for drafting accounts for special corporate bodies such as Banking Companies, Insurance Companies and Holding Companies. To lay a special emphasis on Government Accounting, Inflation Accounting and Human Resource Accounting Course Outcomes On the successful completion of the course, students will be able to
CO Knowled CO Statement Number ge Level CO1. Understand the corporate practice in valuing shares and goodwill. K1 & K2 CO2. Acquaint with the legal formats and special items and adjustments K2 pertaining to Banking companies and Insurance companies. CO3. Develop the skills in preparation of consolidated Balance Sheet of K3 Holding company and Subsidiary company. CO4. Apply the latest provisions relating to Government accounting, Inflation K3 accounting and Human Resources accounting
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5 CO1 S M S M S CO2 S M M M S CO3 S S S S S CO4 M M S S S S- Strong; M-Medium; L-Low CORPORATE ACCOUNTING II - CM16C08 (101 Hrs) Syllabus UNIT I (DL 20 Hrs) Accounting for Mergers and Amalgamation – Reconstruction – Accounting Standard 14 (Simple & Basic Problems) UNIT II (DL 20 Hrs) Accounts of Banking Companies. - NPA- Capital Adequacy Norms UNIT III (DL 21 Hrs) Accounts of Insurance Companies- Preparation of Financial statements for Life Insurance, Fire Insurance and Marine Insurance (New format only- excluding final accounts format) UNIT IV (DL 20 Hrs) Introduction to Government accounting- Inflation Accounting (theoretical aspects only). Valuation of Shares and Goodwill UNIT V (DL 20 Hrs) Accounts of Holding Companies (Excluding Inter Company Holdings). Distribution of Marks: Theory 20% Problems 80%
Text Book S.No Author Name Title of the Book Publisher Year and Edition 1. Gupta. R L and. Corporate Accounting Vol- Sultan chand & 2016 Radhasamy. M I sons 2. B Reddy . T S and Corporate Accounting Margham 2016 Murthy. A Publications Reference Books
S.No Author Name Title of the Book Publisher Year and edition 1. S.P. Jain & K.L.Narang Corporate Kalyani 2016 Accounting Publishers 2 Pillai. RSN, Bhagavathy Advanced S.Chand Co 2016 and Uma. S Accountancy Vol -II Pedagogy Chalk and talk , PPT, Discussion , Assignment, Quiz, Case study Course Designers 1. Dr.A.Gomathy 2. Mrs.M.Deepalakshmi
COURSE COURSE NAME Category L T P Credit NUMBER CM16C09 PRINCIPLES OF FINANCIAL CORE 86 4 - 4 MANAGEMENT Preamble To familiarize the students with the principles and practices of financial management. To understand the concepts of Financial Management and their application for managerial decision making. Prerequisite No prerequisite required Course Outcomes On the successful completion of the course, students will be able to
CO Knowled CO Statement Number ge Level CO1 Define and identify the concepts of Financial Management K1 CO2 Understand Capital Structure, Cost of Capital for strategic Financial K2 Decision Making CO3 Apply and practice the Theories for financial planning K3 Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5 CO1 S S S S S CO2 S M S S S CO3 S S M S M S- Strong; M-Medium; L-Low PRINCIPLES OF FINANCIAL MANAGEMENT- CM16C09(86 Hrs) Syllabus Unit I (17 Hrs) Business Finance – Meaning, Definition, Scope, Importance, Finance Functions, Fixed and variable objectives of Financial Management – Factors influencing Financial Decisions – Source of Capital – Financial Planning – Capitalisation – Time Value of Money. Unit II (17 Hrs) Capital Structure – Introduction – Importance – Financial Break Even Point – Point of Indifference – Optimal Capital Structure – Risk Return Trade off - Theories of Capital Structure, NI, NOI, MM, Arbitrage process – Factors Determining Capital Structure – Capital Gearing. Leverage – Meaning, Types, Impacts, Significance and Limitation. Unit III (17 Hrs) Cost of Capital – Meaning – Significance – Classification of cost – Computation of cost of capital – Cost of debt, Preference, Equity and Weighted average Cost of Capital. Capital Budgeting – Meaning – Need – Importance – Kinds and process of Capital Budgeting Techniques of Appraisal of Investment Proposal. Unit IV (18 Hrs) Working Capital Management – Meaning, Concepts, Classification, Importance, Objects of working Capital – Factors determining the Working Capital Requirements – Management of working capital – Estimating Working Capital Requirements. Cash Management – Determining optimum cash balance- Cash budget. Unit V (17 Hrs) *Receivables Management – Forming of credit policy. Inventory Management – Tools and Techniques of Inventory Management.* Dividend Policy - Factors Affecting Dividend – Types of Dividend – Advantages and disadvantages of stable dividend policy – Theory of Relevance and Irrelevance – Bonus Issue – Rights Issue. *Theory Only Distribution of marks Theory 40% Problems 60%. Text Book Sl.No. Author name Title of the Publisher Year book &Edition 1 Shashi .K.Gupta Financial Kalyani 2013, Reprint Sharma R.K Management Publishers Reference Books
Sl.No. Author name Title of the book Publisher Year &Edition 1 Khan&Jain Financial Tata McGraw Hill 2014, Management Reprint 2 Maheshwari S.N Financial Sultan Chand & 2013, Management Sons Reprint 3 Pandey I.M Financial Vikas publishing 2013, Management House Ltd Reprint 4 Prasanna Chandra Financial Tata McGraw Hill 2013, Management Reprint COURSE COURSE NAME Category L T P Credit NUMBER CM16C10 COMPANY LAW Core 86 4 - 4 Preamble To familiarize the fundamental concepts of Companies Act 2013 To provide an insight into the different types of Companies and their provisions To familiarize with various documents involved in a Joint Stock Company. Course Outcomes On the successful completion of the course, students will be able to
CO CO Statement Knowledg Number e Level CO1 Understand the formation and kinds of companies. K1 CO2 Acquire knowledge on basic documents in a company and various K2 methods of raising of capital. CO3 Examine the provisions of Companies Act relating to meetings, K3 resolutions and Company Management. Mapping with Programme Outcomes COs PO1 PO2 PO3 PO4 PO5 CO1 S L S S M CO2 S S M M S CO3 S M M S S S- Strong; M-Medium; L-Low COMPANY LAW -CM16C10 (86 Hrs) Syllabus Unit I (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 (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.
Unit III (16 Hrs) Shares – Debentures – Allotment – Valid Allotment – Irregular Allotment – Transfer and Transmission of Shares – Membership of Company. Unit IV (18 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 (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) Text Book S.No Author Name Title of the Book Publisher Year and edition 1 Gogna P.P.S A Textbook of Company Sultan Chand & 2013, Law Sons, New Delhi 10th Revised Ed 2 Kapoor N.D Company Law Sultan Chand & Revised Edition Sons, 2014 New Delhi Reference Books S.No Author Name Title of the Book Publisher Year and edition 1 Bahi J.C Secretarial Practice in India N.M.Tripathi (p) 2016th edition practices Ltd 2 Ravi Puliani & Companies Act, 2013 (As Jain Book 23rd edition, Mahesh Puliani amended by the Companies agency 2016 Amendment Act 2015) Pedagogy Chalk and talk , PPT, Discussion , Assignment, Quiz, Case study Course Designers: 1. Dr.(Mrs).C.Gomathy, Department of Commerce 2. Dr.(Mrs).B.Thulasipriya, Department of Commerce
COURSE COURSE NAME Category L T P Credit NUMBER Allied 86 4 - 5 FS16A03 DERIVATIVES MARKET Preamble To familiarize the fundamental concept of commodity and commodity exchange in India To provide an insight into the different types of Derivatives and Participants in derivative market To recognize the roles of various participants trading on the exchange Course Outcomes On the successful completion of the course, students will be able to CO CO Statement Knowledge Number Level CO1. Understand the design of physical market for agricultural commodities K1 in India CO2. Identify significant areas of risk associated with buying and selling of K2 commodities CO3. To comprehend the settlement process and delivery process in exchange K3 Mapping with Programme Outcomes COs PO1 PO2 PO3 PO4 PO5 CO1. S M M S M CO2. S S S M M CO3. S S S S S S- Strong; M-Medium; L-Low DERIVATIVES MARKET- FS16A03 (86 Hrs) Syllabus UNIT I (DL 17 hrs) Commodity markets: Meaning of Commodity – markets - marketing of agricultural commodities - physical market operations. Understanding risk - managing risk - Meaning of derivatives - evaluation of commodity derivatives in the world and in India.
UNIT II (DL 17 hrs) Derivatives – types - markets and participants - economic importance of commodity derivatives in India. Commodity exchanges: Meaning - Commodity exchange around the world2and 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. 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. Option pricing – (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 Book S.No Author Name Title of the Book Publisher Year and Edition 1 John C. Hull and Options, Futures and other Margham 8th Edition, 2013 SankarshanBasu Derivatives Publications Ch -17 Reference Books
S.No Author Name Title of the Book Publisher Year and edition 1 Hamon. J.D Advanced Commodity Windsor books 8TH Edition, trading Techniques 2011 2 Nick Battley Introduction to Irwin 2nd Edition commodity Futures 1996 3 NitiNandiningChatnani Commmodity Markets McGraw Hill 1st Edition, Pvt. Ltd 2011 4 Parameshwaran.R Futures and options McGraw Hill 5th edition 2016 Pvt. Ltd 5 Wolk book NCFM Commodity Derivatives Module LINKS 1. https://www.5paisa.com/articles/different-types-of-derivative-contracts 2. http://www.whichwaytopay.com/world-commodity-exchanges.asp 3. https://www.jagranjosh.com/general-knowledge/commodity-exchanges-of-india- 1472207100-1 4. https://www.icexindia.com/ or https://www.icexindia.com/static/membership- introduction.aspx 5. https://www.slideshare.net/spagi/clearing-and-settlement-on-commodity-exchange 6. https://www.trifidresearch.com/blog/commodity-futures-as-an-investment-avenue 7. https://www.classcentral.com/course/edx-foreign-exchange-markets-concepts- instruments-risks-and-derivatives-11720 8. https://www.classcentral.com/course/edx-debt-money-markets-concepts-instruments- risks-and-derivatives-11718 ACTIVITIES 1. Students might asked to open a DEMAT account. 2. Students can do online share trading as an investor. 3. Collection of guidelines to become a member in various commodity exchanges 4. Collection of techniques and guidelines for effective share trading 5. Analysis on volatility of share price indexes (NIFTY & BSE 100) Pedagogy Chalk and talk , PPT, Discussion , Assignment, Quiz, Case study Course Designers: 1. Dr.G.Indrani 2. K.Pavithra
COURSE COURSE NAME Category L T P Credit NUMBER Allied 86 4 - 5 FS16A04 BUSINESS ENVIRONMENT Preamble To make the students to understand the basics Concepts of Environmental Science and their importance indifferent forms of business. To relate the impact of environment on business in an integrated manner. Course Outcomes On the successful completion of the course, students will be able to CO. CO Statement Knowledge No. Level CO1. Understand the concept and different polices of Business Environment. K1 CO2. To create the Knowledge of Socio-cultural environment and K2 consumerism in India. CO3. Develop the Industrial Relations and analyzing the problems of trade K3 unionism in India. Mapping with Programme Outcomes COs PO1 PO2 PO3 PO4 PO5 CO1. L M S S M CO2. S M S M S CO3. S L L M S S- Strong; M-Medium; L-Low BUSINESS ENVIRONMENT - FS16A04 (86 Hrs) Syllabus 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 (DL18 Hrs) Social Environnent - 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 Text Book S.No Author Name Title of the Book Publisher Year and Edition 1 Francis Business Environment Himalaya 2010 Edition Cherunilam Publishing House Reference Books S.No Author Name Title of the Book Publisher Year and edition 1 Adhikary, M Economic Environment of Sulthan Chand & 11thEdition, 2011 Business Co New Delhi, 2 Aswathappa Essentials of Business Himalaya 11thEdition, 2011 Environment Publishing House Pedagogy Chalk and talk , PPT, Discussion , Assignment, Quiz, Case study Course Designers: 1. P.Keerithika 2. S.Sangeetha DATA ANALYSIS USING EXCEL AND R PROGRAMMING SEMESTER III & IV SKILL BASED SUBJECT PAPER-I - INTRODUCTION TO EXCEL AND FINANCIAL MODELING SUBJECT CODE- SB17AM01 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) Introduction to Excel- The Excel 2007 window- Starting Excel- Navigating within a worksheet- Entering data- Editing data- Inserting or deleting cells, rows and works sheet- Formatting data- Hiding rows and columns- Keeping row and column headings in view. UNIT –II (DL 12 Hrs) Formulas- Creating a formula- Relative cell referencing- Absolute cell referencing- Functions- Using AutoSum- The IF() function- Printing- Printing a worksheet- Charts- Modifying a chart- Data manipulation- Sort- Filter UNIT-III (DL 12 Hrs) Introduction to Financial Modeling-Difference between a Spread Sheet and Financial model. Types and purpose of financial model-Tools for financial modeling-Grouping-Goal Seeking-Pivot Table-Macros. UNIT-IV (DL 12 Hrs) Financial Statements Modules Types-Links between the Financial Statements-Financial Statement Impacts-Accounting Standards. UNIT-V (DL 11 Hrs) Income Statement Module-Balance Sheet Module-Cash Flow Statement Module-Direct Cash Flow Statement Layout-Indirect Cash Flow Statement Layout. Text Book
S.No Name of the Author Title of the Book Publication & Year of Edition 1 Danielle Stein Fairhurst Using Excel for Business Analysis: A 2012 Ed Guide to Financial Modeling John Wiley & Sons Inc Fundamentals Publications 2 Chandan Sengupta Financial Modeling Using Excel and 2009 Ed VBA John Wiley & Sons Inc Publications DATA ANALYSIS USING EXCEL AND R PROGRAMMING SEMESTER III&IV - SKILL BASED SUBJECT PRACTICAL I – MODEL PRACTICAL LIST FINANCIAL MODELING USING EXCEL SUBJECT CODE- SB17AMP1 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. 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.
SEMESTER V
COURSE COURSE NAME Category L T P Credit NUMBER CM18C11 MANAGEMENT ACCOUNTING Core 71 4 - 4 Preamble To provide the fundamental knowledge and techniques in Management Accounting To apply the tools and techniques used to plan, control and make decisions To learn the Budgetary control procedures, reporting of organizational performance and calculation of variances
Course Outcomes On the successful completion of the course, students will be able to prepare and present information for management decision making and control process CO CO Statement Knowledge Number Level CO1 Find and Apply tools and techniques used to plan, control and make K1, K3 decision CO2 Prepare budgets and demonstrate budget control techniques K2, K3 CO3 Illustrate and Build the knowledge of break-even analysis and profit K2,K3 maximization Mapping with Programme Outcomes COs PO1 PO2 PO3 PO4 PO5 CO1 S S S S S CO2 S S S S S CO3 S S S S S S- Strong; M-Medium; L-Low MANAGEMENT ACCOUNTING - CM18C11 (71 Hrs) Syllabus UNIT I (15 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 (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 (14 Hrs) Fund Flow & Cash Flow Analysis – AS 3. UNIT IV (14 Hrs) Budgeting and Budgetary Control - Definition, Importance, Essentials and Classification of Budgets, Master Budget, Preparation of Different Budgets- Budgetary control-Steps in Budgetary Control – Zero Base Budgeting. UNIT V (14 Hrs) Marginal Costing - CVP Analysis 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. Distribution of Marks Theory 20% and Problems 80% Text Book Sl.No. Author Name Title of the book Publishers Year and Edition 1 Sharma R.K Management Kalyani Reprinted Sashi K.Gupta Accounting Publishers 2016, IV Neeti Gupta edition Books for Reference Sl.No. Author Name Title of the book Publishers Year and Edition 1 Jain and Narang Cost and Management Kalyani 2013, 21st Accounting Publishers Edition 2 Maheswari S.N Management Sultan Chand and 2013, Accounting Sons Reprint 3 Reddy T.S and Management Margham 2013, VIII Reddy H.P Accounting Publications Edition Pedagogy Chalk and talk , PPT, Discussion , Assignment, Quiz, Case study Course Designers 1. Dr.G.Kavitha – Department of Commerce 2. Dr.S.Sujatha - Department of Commerce COURSE COURSE NAME Category L T P Credit NUMBER CM18C12 INCOME TAX Core 86 4 - 4 Preamble To state the laws relating to income tax and procedures. To equip the students with revised provisions of The Income Tax Act of 1961. To lay down a foundation for computing gross total income, rebate and the total tax liability of an individual.
Course Outcomes On the successful completion of the course, students will be able to
CO CO Statement Knowledge Number Level CO1 Examine the basic concepts of schedule of rates of tax, tax liability, K1 penalties and prosecution CO2 Explain the total taxable income of an assessee K2 CO3 Apply and practice the computation of total income K3 Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5 CO1 S S L L L CO2 S S L M M CO3 S M M L L S- Strong; M-Medium; L-Low INCOME TAX -CM18C12 (86 Hrs) Syllabus UNIT I (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 – Exempted Incomes- Incomes which do not Form Part of Total Income - Tax Rates. UNIT II (18 Hrs) Computation of Income from salaries – annual accretion – allowances, perquisites and their types and treatment – Profits in lieu of salary and exempted profits – Deductions U/S 16.
UNIT III (17 Hrs) Income from House property – Determination of Annual value – Deductions out of annual value - 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 (17 Hrs) Income from Capital Gains - Computation of Capital Gains-Income from Other Sources - Computation of Income from Other Sources. UNIT V (17 Hrs) Set off and Carry Forward Set off losses – Deductions to be made in computing Total Income – Computation of Gross Total Income - Assessment of Individuals. Introduction to e- Filing. Note: 20% theory and 80% problems Text Book Sl.No. Author Name Title of the Book Publisher Year and Edition 1. Gaur V.P. and Income Tax and Practice Kalyani Publishers Current Edition Narang D.B. Reference Books Sl.No. Author Name Title of the Book Publisher Year and Edition 1. Dinkar Pagare Income Tax and Sultan chand & Current Edition Practice Sons 2. Mehrothra Income Tax and Sultan chand & Current Edition Practice Sons Course Designers 1. Dr.L.Nithya – Department of Commerce (e-com & SF) 2. Dr.P.Aiswarya – Department of Commerce (e-com & SF)
COURSE COURSE NAME Category L T P Credit NUMBER CORE 71 4 - 4 FS18C13 FINANCIAL MARKETS AND INVESTMENT BANKING Preamble To understand the students about the functioning of Indian financial markets and its institutions To classify the methods of financing and the key role played by Financial Institutions, Brokers and Speculators in Financial Markets.
Course Outcomes On the successful completion of the course, students will be able to CO CO Statement Knowledge Number Level CO1 Understand the Concepts of Indian financial markets and Institutions K1 CO2 Classify and associate financial markets in India K2 CO3 Illustrate and apply the Financial Market Techniques K3 Mapping with Programme Outcomes COs PO1 PO2 PO3 PO4 PO5 CO1 S M S S M CO2 S S L S S CO3 S M S M M S- Strong; M-Medium; L-Low FINANCIAL MARKETS AND INVESTMENT BANKING - FS18C13(71Hrs) Syllabus
UNIT I (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 II (14 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: Functions of brokers – Kinds of Brokers and their assistants – Speculators - Kinds of Speculators – Trading Vs Investments.
UNIT III (15 Hrs) Stock Exchange - objectives – functions - Methods of Trading in Stock Exchanges. SEBI – Objectives – Functions. 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 IV (14 Hrs) Investment Institutions in India: UTI- Objectives – Functions of UTI, ICICI- Objectives, Functions – Features – IDBI - Functions – IDBI Assistance – Development activities of IDBI - IFCI- Functions – Activities of IFCI – SFC – Objectives – Functions - SIDC - Functions – EXIM - Objectives – Functions - Commercial Banks - role and functions. UNIT V (14 Hrs) Foreign Exchange Market: Introduction – Trading in Foreign Exchange Market – Impact of Technology on Trading – Speculation – Foreign Exchange Rates – Market Makers – Libralised Exchange Rate Management System – Unified Market Determined System. Cross Currency Options – Committee on capital account convertibility – Relationship between Exchange and Money Markets. Currency Arbitrage – Nominal, Real and Effective exchange rates. Text Book S. No. Author Name Book Name Publisher Year and edition 1 Gordan, E Financial markets Himalaya 2016 & New Natarajan. K and services Publishing House Edition Reference Books S. No. Author Name Book Name Publisher Year and edition
1 Avadhani. V.A. Marketing of Himalaya 2015 & Revised Financial Services Publishing House Edition 2 Dr. Gurusamy. S Financial markets and Tata McGraw 2015 & 4th Edition Institutions Hill Publishing Co. Ltd 3 Varshney P.N. & Indian Financial Sultan Chand & 2014 & 12th Mittal D.K. System Sons Revised Edition 4 HR Machiraji Indian Financial Vikas Publishing 2015, Revised System House Pvt. Ltd. Edition. Pedagogy Chalk and talk , PPT, Discussion , Assignment, Quiz, Case study Course Designers: 1. S.Sangeetha 2. S.Kirubadevi COURSE COURSE NAME Category L T P Credit NUMBER FS18E01 BUSINESS LAW ELECTIVE 71 4 5 Preamble To familiarize the fundamental concept of Indian Contract Act. To provide an insight into the different types Contracts and its rules and regulations To provide comprehensive understanding of rights, duties and responsibilities of the parties entering into business dealings. Course Outcomes On the successful completion of the course, students will be able to CO CO Statement Knowledge Number Level CO1 Understand the importance and principles of Indian Contract Act K1 CO2 Classify and interpret the various types of contracts K2 CO3 Familiarize the procedures for entering into a contract K3 Mapping with Programme Outcomes COs PO1 PO2 PO3 PO4 PO5 CO1 S L M S M CO2 M S M S S CO3 S M M S S S- Strong; M-Medium; L-Low BUSINESS LAW - FS18E01 (71 Hrs) Syllabus UNIT I (14 Hrs) Indian Contract Act 1872 – Meaning of Contract – Definition – Obligation & Agreement – Nature of Contract & Classification – Essential Elements of Valid Contract – Offer & Acceptance – Consideration. UNIT II (14 Hrs) Capacity – Free Consent: Coercion, Undue influence, Misrepresentation and mistake. Legality of Object: Agreements opposed to public policy- exceptions - Void Agreements.
UNIT III (15 Hrs) Contingent contracts- Performance of Contract: offer to perform-contracts which need not be performed-persons to perform the contract- time and place of performance. Discharge of Contract – modes of discharge.
UNIT IV (14 Hrs) Remedies of Breach – Principles for Awarding Damages: Liquidated damages and penalty – payment of interest - Quasi Contract. UNIT V (14 Hrs) Sale of goods Act 1930-Contract of Indemnity & Guarantee – Rights of Surety – Discharge of Surety - Bailment & Pledge – Rights and duties of Bailor and Bailee – (Rights and Liabilities of Finder of Lost Goods- Rights and duties of pawnor and pawnee)* *Self study Text Book S.No Author Name Title of the Book Publisher Year and edition 1 Kapoor N.D Mercantile Law Sultan Chand 2017 Edition
Reference Books S.No Author Name Title of the Book Publisher Year and edition
1 Kapoor N.D Business Law S.Chand& Co ltd 2014 Edition
2 Tulsian Business Law Tata McGraw- 2017 3rd Edition Hill
COURSE COURSE NAME Category L T P Credit NUMBER ELECTIVE 71 4 5 FS18E02 CORPORATE GOVERNANCE Preamble To provide an insight into the ethical aspects in all areas of business, including global business. To provide comprehensive understanding of different types of business ethics, duties and responsibilities of investor and dealing with corporate. To study the principles and mechanisms of Corporate Governance and also international corporate governance. Course Outcomes On the successful completion of the course, students will be able to CO CO Statement Knowledge Number Level CO1 Understand the importance and principles corporate business K1 CO2 Classify and interpret the various types of ethics in business/corporate K2 business CO3 Acquainted the procedures and ethics of corporate governance K3 Mapping with Programme Outcomes COs PO1 PO2 PO3 PO4 PO5 CO1. S M M S M CO2 S S M L S CO3 S M M S L S- Strong; M-Medium; L-Low CORPORATE GOVERNANCE - FS18E02 (71 Hrs) Syllabus UNIT I (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 (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 (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 (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. UNIT V (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 Book S.No Author Name Title of the Book Publisher Year and edition 1 Murthy CSV Business Ethics, Himalaya 2014 Edition Text and Cases Publishing House Reference Books S.No Author Name Title of the Book Publisher Year and edition 1 Joseph W Weiss Business Ethics , A Thomson ( 2014 edition Stakeholder and Issues South-Western ) Management Approach 2 Kesho, Prasad Corporate Governance New Delhi : 3rd Ed, 2015 Prentice Hall India SEMESTER V – PART – III ADVANCED LEARNERS COURSE – SELF STUDY PAPER
COURSE COURSE NAME Category L T P Credit NUMBER FS16AC1 CUSTOMER RELATIONSHIP ALC - - - 5 MANAGEMENT Preamble To know CRM and e-CRM Concepts. To integrate the CRM with ERP and Data Warehouse. To understand the CRM Process. Course Outcomes On the successful completion of the course, students will be able to
CO No. Co Statement Knowledge Level CO1 Determine the concept of CRM and its process. K3
CO2 Be an Expertise in CRM Implementation and K4 integrate CRM with ERP systems. Mapping with Program Outcomes COs PO1 PO2 PO3 PO4 PO5 CO1 S L M L S CO2 S M M L S S-Strong M- Medium L-Low CUSTOMER RELATIONSHIP MANAGEMENT - FS16AC1 Syllabus 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: Benefits of ERP – Supply Chain Management (SCM) – Supplier Relationship management (SRM) – Partner Relationship Management (PRM). UNIT V Integration of CRM with data warehouse – Data Mining concepts - Data Analysis: Market Basket Analysis (MBA) - Click Stream Analysis, personalization and collaborative Filtering. Text Book S.No. Author/s Title of the book Publishers Year of publication 1 Peeru Mohammed.H, Customer Relationship Vikas Publishing 1st Edition, Marketing: A step by House 2013 Sagadevan.A step approaches Reference Books: S.No. Author/s Title of the book Publishers Year of publication 1 Venkata Ramana.V Customer Relationship Excel Books Current & Somayajulu.G Management: A key Edition to Corporate Success
2 Sheth, Parvatiyar, Customer Tata Mc Graw Hill 1st Edition, Sha Relationship Publishing Ltd 2010 Management: Emerging Concepts,
SEMESTER V – PART – III ADVANCED LEARNERS COURSE – SELF STUDY PAPER
COURSE COURSE NAME Category L T P Credit NUMBER FS16AC2 HUMAN RESOURCE ALC - - - 5 MANAGEMENT Preamble To enable the students to acquire knowledge on Human Resource Management in General. To understand the concept of Placement and Induction. To understand the Environment of HRM. Course Outcomes On the successful completion of the course, students will be able to
CO No. Co Statement Knowledge Level CO1 Determine the concept of CRM and its process. K3
CO2 Be an Expertise in CRM Implementation and K4 integrate CRM with ERP systems. Mapping with Program Outcomes
COs PO1 PO2 PO3 PO4 PO5 CO1 S L M L S CO2 S M M L S S-Strong M- Medium L-Low
HUMAN RESOURCE MANAGEMENT - FS16AC2 Syllabus 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/s Title of the book Publishers Year of publication 1 Shashi K.Gupta and Human Resource Kalyani Publishers 5th Edition, Rosy Joshi Management 2012
Reference Books:
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 13th Edition, Management India 2012
SEMESTER - VI COURSE COURSE NAME Category L T P Credit NUMBER CORE 86 4 - 4 CM18C14 COST ACCOUNTING Preamble To provide an in depth study of the Cost Accounting Principles and Techniques for identification, analysis and classification of cost components To Explain the basic concepts and processes in determination of cost of products and services To facilitate managerial decision making process Course Outcomes On the successful completion of the course, students will be able to CO CO Statement Knowledge Number Level CO1 Understand and explain the conceptual framework of Cost Accounting K1 & K2 CO2 Familiarize concept and role of cost accounting in the business K2 management of manufacturing and non-manufacturing companies CO3 Provide an in depth knowledge on cost ascertainment. K3 And to identify the areas of application of costing techniques. Mapping with Programme Outcomes COs PO1 PO2 PO3 PO4 PO5 CO1 S S S S S CO2 S S S S S CO3 S S S S S COST ACCOUNTING - CM18C14 (86 hrs) Syllabus Unit I (18 Hrs) Cost Accounting – Definition, Meaning & Scope – Relationship of Cost Accounting with Financial Accounting and Management Accounting – Methods of Costing – Cost Analysis, Concepts and Classifications – Elements of Cost, Preparation of Cost Sheet and Tender – Costing as an Aid to Management – Limitations and Objections Against Cost Accounting - Reconciliation of Costs and Financial Accounts. Unit II (17 Hrs) Materials – Purchasing of Materials, Procedure and Documentation Involved in Purchasing – Requisitioning for Stores – Methods of Valuing Material Issues – Maximum, Minimum & Re-ordering Levels – EOQ – Perpetual Inventory.
Unit III (17 Hrs) Labour – Systems of Wage Payment, Idle Time, Control Over Idle Time – Labour Turnover Unit IV (17 Hrs) Overhead – Classification of Overhead – Allocation and Absorption of Overheads. Activity Based Costing. Unit V (17 Hrs) Process Costing – Features – Process Losses, Waste, Scrap, Normal Process Loss, Abnormal Process Loss, Abnormal Gain and Inter-process Profit (Excluding Equivalent Production) – Accounting for Joint and By-products. Distribution of Marks: Theory 20% and Problems 80%. Text Book S. Authors Title Publishers Year of No Publication 1. Jain and Narang Cost Accounting Kalyani Publishers Reprint2015
Books for Reference
S. Authors Title Publishers Year of No Publication 1. Pillai R.S.N and Cost Accounting S Chand & co 2015ed Bagawathi 2 Maheswari. S N Principles of Cost Sultan Chand & sons Reprint 2016 Accounting
Course Designers 1. Dr.G.Kavitha-Department of Commerce 2. Dr. C. Gomathy – Department of Commerce
COURSE COURSE NAME CATEGORY L T P CREDIT NUMBER SECURITY ANALYSIS AND CORE 86 4 - 4 FS18C15 PORTFOLIO MANAGEMENT Preamble To be familiar with the concepts of security market and types of analysis. To provide the use of own approach to valuation and portfolio management techniques. Course Outcomes On the successful completion of the course, students will be able to CO CO Statement Knowledge Number Level CO1 Understand the Concepts of Investment programme, Risk and Returns K1 CO2 Categorize and correlate various Investment Alternatives K2 CO3 Exemplify and apply the Portfolio Management Techniques K3 Mapping with Programme Outcomes COs PO1 PO2 PO3 PO4 PO5 CO1 S M S S S CO2 M L S S M CO3 S M S M S S- Strong; M-Medium; L-Low SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT - FS18C15(86 Hrs) Syllabus UNIT I (17 Hrs)
Investments: Nature and scope-Investment and Speculation – Investment and Gambling – Investment and Arbitrage – Real and Financial Assets – Important of Investment – Factors favorable for Investment – Investment Media - Feature of an investment programme - Investment Process. UNIT II (17 Hrs) Returns - Risk: Risk Classification – systematic, unsystematic risk Measurement - investor’s attitude towards return and risk. Returns – Measurement of Returns – Traditional Techniques – Modern Technique – Holding period yield. Investment Alternatives: Investor Classification - Life insurance, investment in units, investment in land, Gold, Silver, Diamonds, Stamps and Antiques. UNIT III (17 Hrs) Fundamental Analysis: Economic analysis - Industry analysis – Company Analysis – Company Financial Statement – Ratio relevant for equity shareholders (simple problems) – Economic Value Added (EVA) – Fundamentals Valuation Models. Technical Analysis: Assumptions – Dow Theory Charts and Signals – Technical Indicators. UNIT IV (17 Hrs) Efficient Market Theory: Efficient Market Hypothesis – Weak Form – Semi Strong form - Strong form of Market - Empirical Analysis. Portfolio Analysis: Traditional Vs Portfolio Analysis - The Rationale for Diversification of Investments. Markowitz’s theory – Efficient Frontiers – Sharpe’s Single Index Model – Sharpe’s Optimal Portfolio (Simple Problems Only). UNIT V (18 Hrs) Portfolio Selection International Diversification: Importance of Beta – Capital Market Theory – Capital Asset Pricing Model – Security Market Line – Limitations of CAPM Model – Distinction between Capital Market Line and Security Market Line – Validity of CAPM Model(Simple Problems). Techniques of Portfolio revision: Formula Plans- Constant Rupee Value – Constant Ratio – Variable Ratio – Rupee Cost Averaging. * Self Study Distribution of Marks: 80% Theory and 20% Problems Text Book Sl.No. Author Name Title of the Publisher Year and edition book
1 Investment Management Preeti Singh Himalaya 2017 & 19th Security Analysis & Publishing House edition Portfolio Management
Reference Books S. Author Name Title of the book Publisher Year and edition No
1 Security Analysis & Kevin .S PHI Learning 2013 & 10th Portfolio Management Private Limited Edition 2 Investment Management K. Bhalla S. Chand 2017 & 19th Publishers Edition 3 Portfolio Management Prasanna Tata MC Graw 2017 & 5th Edition Chandra Hill Publishers 4 Security Analysis & Punithavathy Vikas Publishers 2013 & 2nd Edition Portfolio Management Pandian
Course Designers: 1. S.Sangeetha 2. K. Pavithra
COURSE COURSE NAME Category L T P Credit NUMBER MARKETING FOR FINANCIAL CORE 71 4 - 4 FS18C16 SERVICES Preamble To understand the various types of financial services and products To understand the marketing environment for Financial Products & Services. Course Outcomes On the successful completion of the course, students will be able to CO Knowled CO Statement Number ge Level CO1 To Understand the marketing strategies for financial services K1 CO2 To determine the Pricing methods for financial products. K2 CO3 To Understand the Customer Service in Banks K3 Mapping with Programme Outcomes Cos PO1 PO2 PO3 CO1 S M M CO2 S M S CO3 M S S S- Strong; M-Medium; L-Low MARKETING FOR FINANCIAL SERVICES- FS18C16 (71Hrs) Syllabus UNIT 1 (14 Hrs) Introduction of marketing for Financial Services: Characteristics of Financial Services- Financial Service Sectors and its functions –Factors affecting Financial Service market – Elements of Marketing – Basics of Digital Marketing - Consumer Behaviour and Attitudes. Marketing Research: Role and Functions of Marketing research in Financial Services – Evaluating of Marketing Research programs – Application of Marketing Research in Financial Services UNIT II (14 Hrs) . Corporate planning- Administering the Marketing Programme marketing controls - performance Appraisal –Market Segmentation: Segmentation, Targeting and Positioning – Categories - Criteria for Effective Segmentation – Segmentation Types – Segmentation in Insurance - Segmentation of Retail versus Corporate Markets.
UNIT-III (15 Hrs) Marketing Strategies for Financial Services – Types of Strategies – Selecting a Marketing Strategy - NewProduct Development– Special Features of Product Development - Financial Product –– Financial Product Life Cycle – Product Development Strategies – New Technology for Financial Product Development. UNIT-IV (14 Hrs) Pricing- pricing Methods – Pricing system in banking,Insurance – Building Society Pricing – Pricing Policies. Distribution Channels – Means of Distributing Financial Services – Channels of Distribution in Insurance – Advertising – Steps in Advertising for Banks and Financial Service Institutions – Sales force Management of Financial Services - Role of Financial Advisers in Financial Services Organizations - Characteristics and Requirements of High Selling Performance – Service Quality and Customer Care. UNIT-V (14 Hrs) Marketing at Branches-Marketing of Retail Banking Products –Basics of Wealth management- Marketing for Corporate Clients-Bank Marketing in Rural Areas- Customer Service in Banks-Financial Services Marketing Organizations -Customer Relationship Management in Banks*. *Self Study Text Book Sl.No. Author name Title of the book Publisher Year &Edition
1. Arthur Meidan Marketing of Financial Palgrave 2015, VI Edition Services Macmillan 2. Dr.DhananjayBapat Marketing of Financial Wiley 2014 Services Reference Books
S.No. Author/s Title of the book Publishers Year of publication 1. SangeetaArora Marketing Financial Deep and Deep 2015 Services Publications 2. Christine Ennew, Marketing Financial Taylor & Francis 2014 Trevor Watkins and Services Mike Wright
LINKS: 1. http://www.optron.in/en/digital-marketing or https://study.com/academy/lesson/digital-marketing-definition-strategies-example.html 2. https://www.managementstudyguide.com/types-of-marketing-research-and-their- application.html 3. http://www.segmentationstudyguide.com/ or https://www.youtube.com/watch?v=pVsHd1XaIiM 4. https://link.springer.com/content/pdf/10.1007/978-1-349-24475-1_12.pdf or https://www.youtube.com/watch?v=ABLHV5Ce6TI 5. http://bankingstudyguide.blogspot.com/2014/06/explain-different-steps-in- advertising.html
6. https://www.youtube.com/watch?v=6ZX-LUOtA70 7. https://www.youtube.com/watch?v=2b-OaDZzO_4 8. //www.classcentral.com/course/coursera-digital-competition-in-financial-services-9310 9. https://www.classcentral.com/course/coursera-introduction-to-financial-markets-6178 ACTIVITIES: 1. Creation of Innovative Advertising for any one Financial Service Products 2. Conducting of AD Act for the Financial Service Products like Insurance, 3. Collection of Case Studies on Marketing Strategies for Banks and other Financial Services. 4. Analysing the Pros and Cons in the advertisements of Financial Services. Pedagogy Chalk and talk , PPT, Discussion , Assignment, Quiz, Case study, Role play Course Designers: 1. S.Kirubadevi 2. M.Shobana
COURSE COURSE NAME Category L T P Credit NUMBER CORE 71 4 - 4 FS18C17 MUTUAL FUND MANAGEMENT Preamble To acquaint the students about the various types of mutual fund avenues. To endow an insight into mutual funds and performance of mutual funds in India. To be acquainted with the concept of Mutual Fund and SEBI guidelines for Mutual Funds Course Outcomes On the successful completion of the course, students will be able to CO CO Statement Knowledge Number Level CO1 Exposes students to operational, Investment and evaluation aspects of K1 mutual funds CO2 Identify various strategies for the investor in mutual funds K2 CO3 Comprehend the Performance of various company’s Mutual Funds K3 Mapping with Programme Outcomes COs PO1 PO2 PO3 PO4 PO5 CO1 S M M S S CO2 S S S S M CO3 S M S L S S- Strong; M-Medium; L-Low MUTUAL FUND MANAGEMENT- FS18C17 (71Hrs) Syllabus UNIT I (14 Hrs) Introduction: Origin, meaning and growth of Mutual Funds in India - Structure in India - (Sponsors, Trust, AMC and Custodians of Mutual Funds), Role of AMC, Registrars, Agents – AMFI (Association for Mutual Fund Investor) -Objectives of AMFI - *Advantages of Mutual Funds* - Operation of the fund - Fund Units Vs shares – NAV (Net Assets Value) - Entry and Exit Load – Direct Investment and Investment through advisors/brokers of mutual funds. UNIT II (14 Hrs) Mutual Fund Products and Features: Systematic Investment Plan (SIP), Systematic Transfer Plan (STP), Systematic Withdrawal Plan (SWP). Types of Mutual Funds- Equity Funds: Definition - features of Equity funds - Types of Equity Schemes - Index Fund, Large Cap Funds,
Mid Cap Funds, Sectoral Funds, Arbitrage funds, Multicap funds, Quant funds, P/E Ratio fund, International Equities Fund, Growth Schemes. UNIT III (15 Hrs) Gold Exchange Trade Funds (ETFs): Introduction - Features, Working of ETFs, Market Making with ETFs, Creation Units, Portfolio Deposit and Cash Component - Debt Funds: Features - Pricing of Debt Instrument - Debt Instrument Schemes, ( Fixed Maturity Plans, Capital Protect Funds, Gilt Funds, Balanced Funds, MIPs(Monthly Investment Plans), Child Benefit Plans) - Liquid Funds: Features - Floating Rate Scheme, Portfolio of Liquid funds. UNIT IV (14 Hrs) Mutual Funds in India – Other Mutual Funds – Selection of a Fund- Investors Protection and Mutual Fund Regulation: Investors Rights – Facilities available to Investors – Selection of a Fund Regulations and Investors protection in India. SEBI (Mutual Funds) (Amendment) Regulations, 2017.
UNIT V (14 Hrs) Evaluation of Performance of Mutual Funds: Risk - Types of Risk involved in mutual fund Investment - Interest Rate Risk, Credit Risk, Inflation Risk, Systematic Risk Vs Unsystematic Risk-Currency risk-Liquidity risk -Financial analysis of companies - Fund performance, Measuring return, Measuring risk, Risk-adjusted return - Comparing fund performance with a reference to standardized performance systems, Limitations of performance measurement and evaluation. *Self study Text Book S.No Author Name Title of the Book Publisher Year and Edition 1. K.G. Sahadevan “Mutual funds, data interpretation and Prentice Hall of 2017 and M.Thripairaju: Analysis” India 2. Gordan and Financial Markets and Services Himalaya 2015 Natarajan Publishing House Reference Books S.No Author Name Title of the Book Publisher Year and edition 1 Dr.JosephAnbarasu, Financial Services Sulthan Chand 2014 Boominathan.V.K, Manoharan.P and Gnanaraj.G 2 Dr.Gurusamy.S Financial Services Tata McGraw 2nd Hill Publishing Edition, 2016 3 Fredman and Wiles: How Mutual Funds work Prentice Hall of 2016 India Course Designers: 1. G.Indrani. 2. S.Kirubadevi COURSE COURSE NAME Category L T P Credit NUMBER ELECTIVE 71 4 5 FS18E03 STRATEGIC MANAGEMENT Preamble To acquire an executive level perspective and strategy formulation and implementation. To provide conceptual components of the entire strategy management process. Course Outcomes On the successful completion of the course, students will be able to CO Knowledge CO Statement Number Level CO1 Determine and understand the concept strategic management K1 CO2 Categorize the importance of scanning environment and K2 technology management CO3 Evaluate the diversification techniques in global level K3 Mapping with Programme Outcomes COs PO1 PO2 PO3 CO1 S S S CO2 S M S CO3 M M S S- Strong; M-Medium; L-Low STRATEGIC MANAGEMENT - FS18E03 (71 Hrs) Syllabus UNIT I (14 Hrs) Strategic Planning and Strategic Management: Strategic, Operational and Tactical Planning Evolution of Strategic Planning – Level of Strategic planning – Elements of Strategy. Strategic Management Process - Mission & Vision of the firm – Hierarchy of strategic Intent – Critical Success Factors. UNIT II (14 Hrs) Environmental and Resources Analysis: Environment Analysis – Components of External and Internal Environment – Environmental Scanning. Industry Analysis – Introduction – A Framework for Industry Analysis – Michael Porter’s Analysis – Usefulness of Industry Analysis. Competitive Analysis: Introduction – Sources – Interpreting five forces model – Strategic Groups – Competitor Analysis. UNIT III (15 Hrs) Strategy Formulation and Choice: Corporate level strategy – Introduction – The Balance Score Card – Grand strategies – Growth and Expansion Strategy – Diversification Strategy – Stability strategy – Retrenchment strategy – Combination strategy. Competitive cost dynamic – Expertise curve – BCG approach –Importance of scanning environment SWOT analysis – strategy and technology – Technology management - In house development of technology – Acquisition and absorption of technology. UNIT IV (14 Hrs) Diversification – Mergers and acquisition – Turnaround management – Implementation of strategy – Evaluation and control of strategy – Strategies for globalization. UNIT V (14 Hrs) Social Audit: Introduction – need for social audit – approaches to social audit – scope and objectives – Types of Social Audit – Social Audit difficulties. Compulsion for Indian companies to go global – Indian competitive advantage as a nation*. * Self Study Text Book S.No Author Name Title of the Book Publisher Year and Edition 1 VSP. Rao & Strategic Management Excel Books 2014 & New V. Hari Krishna Edition Books for Reference
S.No Author Name Title of the Book Publisher Year and Edition 1 Srinivasan. R Strategic Management PHI Learning Pvt. Ltd. 2014 & 5th Edition 2 Subba Rao. P Business Policy and Himalaya Publishing 2010 & 2nd Strategic Management House Edition 3 Fred R. David Strategic Management PHI Learning Pvt. Ltd. 2010 & 12th Edtion Course Designers 1. G.Indrani. 2. S.Sangeetha COURSE COURSE NAME Category L T P Credit NUMBER CORE 71 4 - 5 DA18E04 INDIRECT TAXATION Preamble To provide an in depth knowledge of the various provisions of indirect taxation To know the various types of indirect taxes like, excise duty, customs duty, production linked tax, and Value Added Tax To identify situations where input tax credit is available Course Outcomes On the successful completion of the course, students will be able to CO CO Statement Knowledge Number Level Understand the basic principles underlying the Indirect Taxation Statutes CO1 K1 Identify and analyze the procedural aspects under different applicable CO2 K2 statutes related to indirect taxation Examine the concepts used in indirect tax, assessment, powers, duties, CO3 K2,K3 offences, penalties etc. Mapping with Programme Outcomes COs PO1 PO2 PO3 PO4 PO5 CO1 S S S S M CO2 S S S S M CO3 S S S S M S- Strong; M-Medium; L-Low INDIRECT TAXATION- DA18E04 (71 Hrs) Syllabus Unit I (14 hrs) Indirect Taxes – Introductory Concept: Introduction -Importance -Meaning – Definition - Characteristics -Objectives -Canons of Taxation -Impact Shifting and Incidence of Tax - Classification of Taxes- Advalorem and Specific Duties - GST in India. Basics of Goods and Services Tax: Introduction - GST Law – GST Levy -Features of GST -Taxes Subsumed under Goods and Services -Benefits of Goods and Services Tax -GST Rate Structure -Types of Supplies under GST in India Services. Unit II (14 hrs) Levy and Collection of Cost:-Introduction - GST – Supply - Levy and Collection – concept of supply - Composite and Mixed Supplies - Composition Levy-Reverse Charge Mechanism - Place of Supply of Goods and Services:-Introduction-Importance -Time of Supply of Goods And Services:-Introduction -Importance of time of supply in GST -Rules for Determination of Time of Supply -Time of Supply of goods -Time of Supply of services.
Unit III (15 hrs) Valuation of Supply of Goods and Services: Valuation of supply -Transaction value - Inclusion in value of supply -Elusive in value of supply -Valuation Rules. Input Tax Credit under GST: -Introduction -GST – Solution for Double Taxation and Cascading -Input Tax Credit – Salient Features of GST-Methods - Mechanism -Framework - Input Tax Credit in Special Circumstance- Documents Required For Claiming -Utilization - Recovering Input Credit Distributed In Excess. (Simple Problems only) Unit IV (14hrs) Procedures under GST-Introduction - Registration under GST -Tax Invoice, Credit and Debit Notes-Accounting and Records-Filling of Returns. Integrated Goods and Services Tax Act 2017 – Introduction – Scope – Levy and Collection – Powers to Grant Exemption – Determination of Nature of Supply – Inter State Supply – Intra State Supply – Place of Supply – Zero Rated Supply Unit V (14 hrs) Introduction to Customs Law: -Introduction -Objectives - Scope. Customs Act 1962: Legal Structure – Definition - Prohibitions on Importation and Exportation of goods - Levy and Collection of Customs Duty -Taxable Event -Types of Customs Duty -Computation of Customs Duty- Classification and Valuation of Goods Under Customs Law: Classification of Goods - Customs Valuation Distribution of Marks Theory 80% and Problems 20% Text Books Sl.No. Author Name Title of the book Publisher Year and edition
1 Dr. R.Parameswaran Indirect Taxes GST and Kavin Publications 1st Edition, 2018 Customs Laws 2 V. S. Datey GST Taxman’s Publications 2017 Reference Books Sl.No. Author Name Title of the book Publisher Year and edition 1 Radhakrishnan P Indirect Taxation Kalyani publishers 2016, 4th Edition 2 CA. Kamal Garg Beginner’s guide to Bharat Law House Pvt. 2018 Neeraj Kumar Goods & Services Ltd., New Delhi Sehrawat Tax 3 CA.R.Sathish GST Sri Sai Professional 2017 Academy Publication Course Designers 2. Dr.B.Thulasipriya – Department of Commerce 3. Dr.C.Gomathy – Department of Commerce
SEMESTER VI – PART III ADVANCED LEARNERS COURSE – SELF STUDY PAPER
COURSE COURSE NAME Category L T P Credit NUMBER FS16AC3 PRINCIPLES OF MARKETING ALC - - - 5 Preamble 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 Course Outcomes On the successful completion of the course, students will be able to
CO No. CO Statement Knowledge Level CO1 Determine the concept of marketing process and K3 marketing share CO2 To be an expertise in advertising and personal selling K4 Mapping with Program Outcomes
COs PO1 PO2 PO3 PO4 PO5 CO1 L L M L S CO2 S M M L M S-Strong M- Medium L-Low PRINCIPLES OF MARKETING - FS16AC3 Syllabus 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/s Title of the book Publishers Year of publication 1 Rajan.N Nair,Sanjith Marketing Sultan Chand &sons Edition 7, ,Nair.R 2010, 2012 Reference Books: S.No Author Name Title of the Book Publisher Year and Edition 1 Chandrasekaran.K.S Marketing The McGraw Hill 2010 , 1st Management Companies edition 2 Pillai.R.S.N and Modern Marketing Sultan Chand, New 2011,5th Bhagavathi Principles and Delhi edition Practice
SEMESTER VI – PART III ADVANCED LEARNERS COURSE – SELF STUDY PAPER
COURSE COURSE NAME Category L T P Credit NUMBER FS16AC4 BUSINESS COMMUNICATION ALC - - - 5 Preamble To enhance the student’s knowledge with regard to effective communication To progress letter writing skills and business reports Course Outcomes On the successful completion of the course, students will be able to
CO.No. Co Statement Knowledge Level CO1 Determine the elements of communication process K3 CO2 To interpret the report writing K4 Mapping with Program Outcomes COs Po1 Po2 Po3 Po4 Po5 CO1 L S L L S CO2 S M M S M S-Strong M- Medium L-Low BUSINESS COMMUNICATION - FS16AC4
Syllabus
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/s Title of the book Publishers Year of publication 1 Rajendra Pal & Essentials of Sultan Chand & 11th Revised Korlahalli.J.S Business Sons, New Delhi Edition Communication Reference Books: S.No Author Name Title of the Book Publisher Year and Edition 1 Jain Business Sultan Chand & 2nd Edition, Omprakash.V.K , Communication Company Ltd, 2013 Biyani New Delhi 2 Pillai.R.S.N & Modern Commercial Sultan Chand & 1st Edition, Bagavathi Correspondence Company Ltd, 2013
New Delhi
DATA ANALYSIS USING EXCEL AND R PROGRAMMING
SKILL BASED SUBJECT SEMESTER V&VI - PAPER-II
INTRODUCTION TO R PROGRAMMING SUBJECT CODE-SB-17AM02 Objective: To introduce R Programming concepts and to develop programming skills in R Programming Credits: 4 Hours: 58 UNIT-I Introduction to R -How R works ?Creating, listing and deleting the objects in memory - The on-line help- Data with R -Objects -Reading data in a file - Saving data -Generating data. UNIT-II Regular sequences .- Random sequences - Manipulating objects - Creating objects - Converting objects -Operators -Accessing the values of an object: the indexing system - Accessing the values of an object with names -The data editor -Arithmetic’s and simple functions.-Matrix computation UNIT-III Graphics with R -Managing graphics -Opening several graphical devices -Partitioning a graphic -Graphical functions -Low-level plotting commands - Graphical parameters -A practical example . -The grid and lattice packages UNIT-IV Statistical analyses with R. A simple example of analysis of variance -Formulae -Generic functions -Packages. UNIT-V Programming with R in practice -Loops and vectorization - Writing a program in R - Writing your own functions. S.No Year and Author Name Title of the Book Publisher Edition
1. Advanced R Hadley Wickham Chapman and 2014 Hall/CRC
2. Beginning R: The Dr. Mark John Wiley & Sons, 2012 Statistical Gardener Inc., Programming Language(Wrox)
Books for Reference:
S.No Year and Author Name Title of the Book Publisher Edition
1. The Art of R Norman Matloff No Starch Press 2011 Programming
2. The R Book Michael J. Crawle Wiley 2008
3. Statistical Analysis M. John Tata McGraw Hill October 2010 with R. Publishing Co. Ltd
4. Learning R Richard Cotton O'Reilly Media September 2013 DATA ANALYSIS USING EXCEL AND R PROGRAMMING SKILL BASED SUBJECT SEMESTER V&VI - PRACTICAL II SUBJECT CODE: SB17AMP2 DATA ANALYSIS USING R
Credits: 2 Hours: 28 1. Creating vector and matrices using R program. 2. Summary statistics: Mean, standard deviation, frequency test. 3. Perform linear model and plot the graph. 4. Perform One Sample T Test and plot the graph. 5. Perform One Way ANOVA test and plot bar chart and pie chart. 6. Perform Two Way ANOVA test and plot bar chart and pie chart. 7. Perform chi-square test and plot histogram. 8. Perform Correlation using R 9. Perform Regression using R 10. Perform mann-whitney/rank test using R SEMESTER III - JOB ORIENTED COURSE NISM CERTIFICATION PROGRAM ON MUTUAL FUNDS SUBJECT CODE: JOB1754 Hours: 30 Objective:
To understand the concepts relating to Mutual Funds. To enable the students to appear for NISM Certification in Mutual Funds To provide them practical aspects of Mutual Funds concepts and Sales, to enhance their employability skills UNIT I (DL 6 Hrs) Introduction – Financial Services – Asset Classes – Mutual Funds – Concepts – Role of Mutual Fund –Asset Management Companies (AMCs) - Introduction to Financial Planning and Wealth Management - Types of Mutual Funds. UNIT II (DL 6 Hrs) SEBI – Legal and Regulatory environment – Association of Mutual Funds in India (AMFI) – Fund Structure and Constituents – NFO – Offer Document – other Scheme Documents UNIT III (DL 6 Hrs) MF Schemes – Fund Management – MF Functioning - Operations in MF – Role of RTA, Custodian, AMCs etc, NAV UNIT IV (DL 6 Hrs) Scheme Selection – Risk and Return – Accounting and Taxation, Performance of Funds, Selection of Funds for client profiles, Risk measurements UNIT V (DL 6 Hrs) Fund Distribution and Sales Practices, Best practices in Industry, Wealth Management, MF in Banking. Text Book
Sl.No. Author Name Title of the book Publisher Year and Edition
1. Gordan and Financial Markets and Himalaya 2015 Natarajan Services Publishing House Books for Reference
S.No Author Name Title of the Book Publisher Year and Edition 1 Dr.JosephAnbarasu, Financial Services SulthanChand 2014 Boominathan.V.K, Manoharan.P and Gnanaraj.G 2 Dr.Gurusamy.S Financial Services Tata McGraw Hill 2nd Edition, Publishing 2016 3 Fredman and Wiles: How Mutual Funds Prentice Hall of 2016 work India SEMESTER III - JOB ORIENTED COURSE NISM CERTIFICATION PROGRAMME ON MUTUAL FUNDS - PRACTICAL Practicals – 30 Hrs
1. Concepts and Practical Implications -5 Hrs. 2. Interaction with AMCs / MF Distributor channels-5 Hrs. 3. Practical aspects of Sales process in MF-5 Hrs. 4. Selling skills in MF-5 Hrs. 5. Taxation in MF-5 Hrs. 6. Orientation for NISM examination-5 Hrs.