MANIPAL UNIVERSITY JAIPUR School of Business & Commerce Department of Commerce for B.Com.(Pass) Program Outcome and Program Specific Outcomes B.Com.(Pass) A.Y

MANIPAL UNIVERSITY JAIPUR School of Business & Commerce Department of Commerce for B.Com.(Pass) Program Outcome and Program Specific Outcomes B.Com.(Pass) A.Y. 2018-19 ______

PROGRAM OUTCOMES -

[PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings.

[PO4]. Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and the ability to act with an informed awareness of issues and participate in civic life through volunteering.

[PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them.

[PO6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development.

[PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes

PROGRAM SPECIFIC OUTCOMES FOR B.COM.(PASS)-

[PSO1]: To understand concept, theories and operation of business using appropriate supportive technologies.

[PSO2]: To Prepare, analyse and interpret business problems and draw appropriate conclusions.

[PSO3]: To develop the capabilities required to apply cross-functional business knowledge and technologies in solving real- world business problems [PSO4]: Making Student capable of recognizing and resolving ethical issues that arise in business set ups.

Program Articulation Matrix (2017-18)

Semester Course CORRELATION WITH PROGRAM OUTCOMES CORRELATION WITH code PROGRAM SPECIFIC OUTCOMES PO1 PO2 PO3 PO4 PO5 PO6 PO7 PSO 1 PSO PSO PSO 2 3 4 I CM1101 2 2 2 3 - 3 Semester

CM1104. 3 1 2 2 2 2 3 3 2

CM1105 2 2 3 2 1 2 3 3 2 2 2 MA1102 3 2 2 2 2 2 EN1112 2 1 2 1 2 3 2 2 3 CY1120 3 3 1 3 3 3 3 2 CS1102 2 3 2 3 2 2 3 3 3 3 II CM 1206 1 2 1 2 2 2 1 2 2 3 Semester

CM1207 3 3 2 2 2 1 2 2 3 2 3 CM1208 2 3 3 1 2 3 3 3 2 3 2 CM1206. 1 2 2 1 2 2 2 2 2 2 2

CM1209. 1 2 2 2 2 2 1 1

MA1202 3 2 2 2 2 2 HS 1101 3 2 2 2 3 EN 1213 3 3 2 1 2 3 III CM1301 1 1 2 2 1 1 1 2 1 3 Semester

CM1303 2 1 2 2 2 2 1 CM1305. 2 2 2 3 3 2

CM1306 2 2 2 3 3 2 CM1308. 1 1 2 2 1 1 1 2 1 3

EN1316 1 3 1 4 1 2 1 MA1306. 3 2 3 IV CM1401 3 3 1 2 2 2 2 3 2 3 2 Semester

CM1402 2 2 3 CM1405 2 2 3 1 2 2 2 2 2 CM1407 3 2 3 2 1 2 EN1416 3 3 3 3 1 2 3 3 3 3 2 V CM1502 3 2 2 2 3 Semester

CM1504 2 2 2 3 3 2 3 CM1505 2 3 3 3 2 2 CM1508 3 2 1 2 2 1 CM1509 2 2 2 2 2 2 2 2 CM1510. 2 1 2 1 1 1 2 3

VI CM1651 3 3 2 2 2 1 2 2 3 2 3 Semester

CM1653 3 2 2 3 2 CM 1655 1 0 1 2 0 0 2 1 2 2 2

CM 1656 3 2 1 1 0 0 2 3 2 2 1

CM 1658 2 0 2 2 0 0 2 2 0 2 2

CM1659 3 2 2 2 2 2 3 3 3 1

CM1660 2 3 2 3 1 2 3 CM1661 3 3 2 2 2 1 2 2 3 2 3 CM1667 1 2 2 1 2 2 2 2 2 2 CM1668 2 2 2 2 CM1669 2 2 3 2 3 3 3 2 CM1670 2 1 2 2 1 2 3 3 2 1 Average 2.21 2.06 2.03 1.85 1.63 1.80 2.21 2.19 2.28 2.18 2.11

MANIPAL UNIVERSITY JAIPUR School of Business & Commerce Department of Commerce Course Hand-out

A. Introduction: This course is offered by Department of Commerce as a compulsory course of B.Com. (Pass) Program students, targeting students who wish to practice in industries or higher studies in the field of business & Commerce. Almost every business organisation needs accountants to measure performance and provide information for decisions. This course provide a clear understanding of how to prepare accounts and acquaint the students with the basic concepts of Financial Accounting. It provides base to develop necessary skills among the students to combine accounting with analysis. This course aims at developing the conceptual and regulatory framework of Accounting with its fundamental

knowledge and give students an insight about the record keeping, preparation of accounts and its analysis in any business concern. B. Course Outcomes: At the end of the course, students will be able to [1101.1]. Describe the Conceptual and Regulatory Framework of Financial Accounting to students and making them employable. [1101.2]. Explain the process of recording the Accounting Transactions in different sets of books. [1101.3]. Understand how to prepare final accounts for any business or non-profit making organisation with the adjustments, [1101.4]. Understand basic concepts of Depreciation accounting, Causes of Depreciation, Different methods of Depreciation Accounting and its recording. [1101.5]. Learn Accounting for Inventories and methods of inventory measurement. [1101.6]. Understand concept of bank reconciliation statement and reasons for its preparation. C. PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES [PO1].Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions, checking out the degree to which these assumptions are accurate and valid, and looking at our ideas and decisions (intellectual, organizational, and personal) from different perspectives. [PO2].Effective Communication: Speak, read, write and listen clearly in person and through electronic media in English and in one Indian language, and make meaning of the world by connecting people, ideas, books, media and technology. [PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings. [PO4]. Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and the ability to act with an informed awareness of issues and participate in civic life through volunteering. [PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them. [PO6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development. [PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes [PSO.1]: Communication Capabilities: Understand, prepare and present well-organized and effective reports on business issues using appropriate supportive techniques, methods and technologies. [PSO.2]: Critical and Reflective Thinking: Demonstrate the ability to identify a business problem, isolate its key components, analyze and assess the salient issues, set appropriate criteria for decision making, draw appropriate conclusions and implications for proposed solutions. [PSO.3]: Knowledge Integration: Demonstrate the capabilities required to apply cross-functional business knowledge and technologies in solving real-world business problems. [PSO.4]: Ethical Reasoning: Ethical Reasoning: Making Student capable of recognizing and resolving ethical issues that arise in business setups.

D. Assessment Plan:

Criteria Description Maximum Marks Sessional Exam I 20 Internal Assessment Sessional Exam II 20 (Summative) Assignments 10 End Term Exam End Term Exam 50 (Summative) Total 100 Attendance A minimum of 75% Attendance is required to be maintained by a student to be (Formative) qualified for taking up the End Semester examination. The allowance of 25% includes all types of leaves including medical leaves. Make up Assignments Students who misses a class will have to report to the teacher about the absence. (Formative) A makeup assignment on the topic taught on the day of absence will be given which has to be submitted within a week from the date of absence. No extensions will be given on this. The attendance for that particular day of absence will be marked blank, so that the student is not accounted for absence. These assignments are limited to a maximum of 5 throughout the entire semester.

E. SYLLABUS Contents:

Conceptual and Regulatory Framework - Users of accounts and the objectives and the qualitative characteristics of financial statements; functions of financial and management accounts; purpose of accounting statements. Capital and revenue; cash and profit; income, expenditure, assets and liabilities. Tangible and intangible assets. Historical cost convention. Methods of asset valuation and their implications for profit measurement and the balance sheet. The regulatory influence of company law and accounting standards. Accounting Systems - Meaning, Features, Objectives, Process of Accounting; Book-keeping and accounting, Types of Accounts, Double entry system, Principles, Conventions, Concepts of accounting. Indian Accounting Standards: meaning overview of accounting standards difference between IAS & IFRS. Recording of Accounting Transactions - Journal, Subsidiary books: Cash book, sales book, Purchase book, Petty Cash book, Ledger, Trial balance and Rectification of errors. Preparation of Final Accounts – Trading account, profit and loss and balance sheet, statement of change in equity and manufacturing accounts. Depreciation accounting: Meaning and Purpose-Causes of Depreciation-Different methods of Depreciation Accounting - Straight line method, reducing balance method, annuity method, sinking fund method- Methods of Recording Depreciation in the books of accounts, Change of Method of Depreciation-Accounting Aspects. Accounting for non-profit organizations and professionals: Income and Expenditure Accounting, Receipt and payment Account. Account for Inventories – meaning, methods of inventory measurement (LIFO, FIFO, Average Cost and Weighted Average Cost method). Bank reconciliation statement: Introduction, Meaning-Cash Book and Pass Book- Causes for difference between Cash book and Pass book-Purpose of bank re-conciliation.

TEXT BOOKS T1:Maheshwari S.N.; Financial Accounting, Vikas Public House Pvt. Ltd, New Delhi, 2016. T2:Grewal T. S., Double Entry Book Keeping System, Tata McGraw Hill Publication, New Delhi, 2013. REFERENCE BOOKS R1:CIMA Official Text. R2:R. Narayanswami, Financial Accounting: A Managerial Perspective, PHI Learning, 2013. R3:Bal R K & Ashutosh D, “Financial Accounting for Professional Students, S. Chand & Co. New Delhi, 2015. R4:Shah P; Financial Accounting for Management, Oxford University Press, 2015.

Lecture Plan:

LE TOPICS Mode Correspo Mode of C. of nding CO Assessing N Delive the O. ry Outcome 1 Introduction and Course Hand-out briefing Lectur NA NA e & Discus sion 2 Basics of Financial Accounting :- Meaning, A/c Process, Objectives, Users of Lectur 1101.1 Assignment accounts e & Mid Term I Discus End Term sion 3 Describe characteristics of financial statements, Explained purpose of accounting Lectur 1101.1 Assignment statements e & Mid Term I Discus End Term sion 4 Meaning and functions of financial and management accounts Lectur 1101.1 Assignment e & Mid Term I Discus End Term sion 5 Explain Capital and revenue items and its uses Lectur 1101.1 Mid Term I e & End Term Discus sion 6 Describe concept of cash and non-cash profit; income, expenditure, assets and Lectur 1101.1 Assignment liabilities, Tangible and intangible assets e & Mid Term I Discus End Term sion 7 Explained Book-keeping and accounting, Types of Accounts Lectur 1101.1 Assignment e & Mid Term I Discus End Term sion 8 Reviewed Types of Accounts, Double entry system and rules of debits and Lectur 1101.1 Assignment credits e & End Term Discus sion 9 Give Various Accounting Principles, Conventions and Concepts and its Lectur 1101.1 Assignment application in accounting e & Mid Term 1 Discus End term sion 10 Indian Accounting Standards: meaning overview of accounting standards Lectur 1101.1 Assignment e & Mid Term 1 Discus End Term sion Lectur 11 Difference between IAS & IFRS and their correlation and Scope 1101.1 Assignment e & Mid Term 1 Discus End Term sion 12 Discussed Major IAS and IFRS Lectur 1101.1 Assignment e & Mid Term 1 Discus sion 13, Recording of Accounting Transactions - Journal Lectur 1101.2 Assignment 14 e & Mid Term I Discus End Term sion 15- Numerical on journals Lectur 1101.2 Assignment 20 e & Mid Term I Discus End Term sion 21, Preparation of Various Subsidiary books: Cash book, sales book, Purchase book, Lectur 1101.2 Assignment 22 Petty Cash book e & Mid Term II Discus End Term sion 23 Preparation of Ledgers and its balancing Lectur 1101.2 Assignment e & Mid Term I

Discus sion 24 Preparation of Trial balance with the help of Ledger Balances Lectur 1101.2 Assignment e & Mid Term I Discus sion 25 Types and Rectification of errors Lectur 1101.2 Assignment e & Mid Term I Proble End Term m Solving 26, Numericals on Rectification of errors Lectur 1101.2 Assignment 27 e & Mid Term I Discus sion 28, Numericals on Rectification of errors Lectur 1101.2 Assignment 29 e & Mid Term II Discus End Term sion 30 Numericals on Rectification of errors Lectur 1101.2 Assignment e & Mid Term II Proble End Term m Solving 31 Numericals on Rectification of errors Lectur 1101.2 Assignment e & Mid-Term II Proble End Term m Solving 32 Preparation of Final Accounts – Trading account Lectur 1101.3 Assignment e & Mid-Term II Proble End Term m Solving 33 Preparation of Final Accounts – Profit and Loss Accounts Lectur 1101.3 Assignment e & Mid-Term II Proble End Term m Solving on 34 Preparation of Final Accounts – Balance Sheet Lectur 1101.3 Assignment \ e & Mid-Term II Proble End Term m Solving 35 Recap of previous session and Numerical of Preparation of Final Accounts Lectur 1101.3 Assignment e & Mid-Term II Proble End Term m Solving 36 Final accounts with adjustments 1101.3 37- Numerical on Final accounts with adjustments Lectur 1101.3 Assignment 42 e & Mid-Term II Discus End Term sion 43 Depreciation accounting: Meaning and Purpose-Causes of Depreciation Lectur 1101.4 Assignment e & Mid-Term II Proble End Term m Solving 44- Different methods of Depreciation Accounting - Straight line method, reducing Lectur 1101.4 Assignment 46 balance method, annuity method, sinking fund method e & Mid-Term II Discus End Term sion 47 Methods of Recording Depreciation in the books of accounts, Numerical on Lectur 1101.4 Assignment Depreciation e & Mid-Term II Discus End Term sion 48 Numerical on Depreciation Lectur 1101.4 Assignment e & Mid-Term II Discus End Term sion 49- Numerical on Depreciation, Change of Method of Depreciation-Accounting Lectur 1101.4 Assignment 52 Aspects e & Mid-Term II Discus End Term sion 53 Accounting for non-profit organizations and professionals: Income and Lectur 1101.3 Assignment Expenditure Accounts e & End Term Discus sion 54 Receipt and payment Accounts and Statement of Affairs Lectur 1101.3 Assignment e & End Term Discus sion 55 Numerical on Accounting for non-profit organizations Lectur 1101.3 Assignment e & End Term Discus sion 56 Lectur 1101.5 Assignment Account for Inventories – Methods of inventory measurement (LIFO, FIFO, Average Cost and e & End Term Weighted Average Cost method) Discus sion 57 Numerical on Methods of inventory measurement Lectur 1101.5 Assignment e & End Term Discus sion 58 Bank reconciliation statement: Introduction, Meaning-Cash Book and Pass Lectur 1101.6 Assignment Book- Causes for difference between Cash book and Pass book, Purpose of e & End Term bank re-conciliation Discus sion 59- Numerical on Bank reconciliation statement Lectur 1101.6 Assignment 61 e & End Term Discus sion

F. Course Articulation Matrix: (Mapping of COs with POs) CORRELATION WITH PROGRAM CORRELATION OUTCOMES WITH PROGRAM CO STATEMENT SPECIFIC OUTCOMES PO PO 2 PO PO PO PO PO PS PS PS PS 1 3 4 5 6 7 O O O O 1 2 3 4 CM Describe the Conceptual and 2 3 3 1101.1 Regulatory Framework of Financial Accounting to students and making them employable. CM Explain the process of 2 2 1101.2 recording the Accounting Transactions in different sets of books. CM Gain ability to prepare final 2 3 1 1101.3 accounts for any business or non-profit making organisation with the adjustments, if any CM Understand basic concepts of 2 2 1101.4 Depreciation accounting, Causes of Depreciation, Different methods of Depreciation Accounting and its recording. CM Learn Accounting for 2 2 1101.5 Inventories and methods of inventory measurement CM Understand concept of bank 2 2 1101.6 reconciliation statement and reasons for its preparation 1 - Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

MANIPAL UNIVERSITY JAIPUR School of Business and Commerce Department of Commerce Course Hand-out

G. Introduction: This course is a core course offered by School of Business and Commerce for the students pursuing B.Com. The course provides conceptual as well as working knowledge of the laws related to formation and running

of companies. It enlightens students about various compliances required to be fulfilled by a company regarding various issues such as incorporation, operation and winding up of companies in India. Students are expected to have background knowledge of basic business laws related to contract, partnership etc.

H. Course Outcomes: At the end of the course, students will be able to - [1104.1] Describes the efficient distribution patterns for sustainable economy.

[1104.2] Interpret and understand the prevailing market conditions to make the students employable.

[1104.3] Aware of the fundamental theories related to consumer and Producer behaviour analysis.

[1104.4] Recognize the problems and solution for social and economic welfare of the country.`

[1104.5] Recall the assumptions of the micro-economic theory concepts to the practical world.

I. PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES

[PO1].Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions, checking out the degree to which these assumptions are accurate and valid, and looking at our ideas and decisions (intellectual, organizational, and personal) from different perspectives. [PO2].Effective Communication: Speak, read, write and listen clearly in person and through electronic media in English and in one Indian language, and make meaning of the world by connecting people, ideas, books, media and technology. [PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings. [PO4]. Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and the ability to act with an informed awareness of issues and participate in civic life through volunteering. [PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them. [PO6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development. [PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes [PSO.1]: Communication Capabilities: Understand, prepare and present well-organized and effective reports on business issues using appropriate supportive techniques, methods and technologies. [PSO.2]: Critical and Reflective Thinking: Demonstrate the ability to identify a business problem, isolate its key components, analyze and assess the salient issues, set appropriate criteria for decision making, draw appropriate conclusions and implications for proposed solutions. [PSO.3]: Knowledge Integration: Demonstrate the capabilities required to apply cross-functional business knowledge and technologies in solving real-world business problems. [PSO.4]: Ethical Reasoning: Making Student capable of recognizing and resolving ethical issues that arise in business setups.

J. Assessment Plan:

Criteria Description Maximum Marks Sessional Exam I 20 Internal Assessment Sessional Exam II 20 (Summative) In class Quizzes and Assignments , 10 Activity feedbacks (Accumulated and Averaged) End Term Exam End Term Exam 50 (Summative) Total 100 Attendance A minimum of 75% Attendance is required to be maintained by a student to be (Formative) qualified for taking up the End Semester examination. The allowance of 25% includes all types of leaves including medical leaves. Make up Assignments Students who misses a class will have to report to the teacher about the absence. (Formative) A makeup assignment on the topic taught on the day of absence will be given which has to be submitted within a week from the date of absence. No extensions will be given on this. The attendance for that particular day of absence will be marked blank, so that the student is not accounted for absence. These assignments are limited to a maximum of 5 throughout the entire semester. Homework/ Home Assignment/ There are situations where a student may have to work in home, especially before Activity Assignment a flipped classroom. Although these works are not graded with marks. However, a (Formative) student is expected to participate and perform these assignments with full zeal since the activity/ flipped classroom participation by a student will be assessed and marks will be awarded.

K. SYLLABUS Economics: Concepts, Differences between micro-economics and macro-economics, Some fundamental concepts defined: value, utility, cost, price, income, capital, investment and factors of production. Concept of Utility: Cardinal and Ordinal, Marginal Average and Total Utility concepts. Theory of Demand: elasticity, indifference curves, income consumption curve and cost consumption curve, expansion path. Theory of Supply: Marginal Average and Total Cost concepts. Consumer and Producer Equilibrium. Elementary theory of markets: Perfect Competition, Pure Monopoly, Monopolistic Competition and Oligopoly. L. TEXT BOOKS  T1: H.L.Ahuja, Advanced Economic Theory: Microeconomic Analysis, S. Chand and Co. Limited, New Delhi, 2007  T2: P. Samuelson and Nordhaus, Economics, 19 th Edition, Tata McGraw-Hill, 2008.

M. REFERENCE BOOKS  R1: C. E. Case and C. Ray, Principles of Economics, Pearson Education, Inc., 8th edition, 2007.  R2: N. G. Mankiw, Economics: Principles and Applications, Cengage Learning India Private Limited, 4th edition, 2007.  R3:J. E. Stiglitz and C. E. Walsh, Economics, W.W. Norton & Company, Inc., New York, International Student Edition, 4th edition, 2007Jeffrey Wooldridge, Introductory Econometrics: A Modern Approach, South-Western College Pub, 2nd Edition, 2002.  R4: R G Lipsey: Textbook of Positive Economics, Weidenfeld & Nicolson.  R.4 P A Samuelson & William D Nordhaus: Economics, Irwin McGraw Hill.

N. Lecture Plan:

LEC NO TOPICS 1,2,3,4 Economics: Concepts, Differences between micro- economics and macro-economics, Nature scope and principles of economics 5,6 Fundamental concepts defined: value, utility, cost, price, income, capital, investment and factors of production. 7,8,9,10,11 Meaning of Utility, Cardinal Utility Approach - Total and Marginal utility, law of diminishing marginal utility, Law of Equi-marginal utility, income and substitution effects 12,13,14,15,16 Ordinal Utility Approach, The consumption decision: preferences and their representation with indifference curves; budget constraints; consumer’s optimum choice. Income Consumption Curve and price consumption curve, Price, substitution and income effect. 17,18,19 Theory of Demand and supply: Demand and its determinants 20,21 Giffen Goods, Individual demand and supply schedules and derivation of market demand and supply 22.23 shifts in demand and supply curves

24,25,26,27 Concept of elasticity and its application

28,29,30 Production: production functions; law of variable proportions, returns to scale 31 Isoquant and isocost lines, cost minimizing equilibrium condition 32,33,34 Short run and long run costs, revenue and profit maximizations, short run industry supply curve, economies and diseconomies of scale, economies of scope, long run adjustments 34,35,36 Price –output determination in case of perfect competition, monopolistic competition, monopoly and oligopoly O. Course Articulation Matrix: (Mapping of COs and POs)

CO Statement CORRELATION WITH PROGRAM CORRELATION WITH OUTCOMES PROGRAM SPECIFIC OUTCOMES

P P P PO PO5 PO6 PO7 PSO 1 PSO PSO PSO 4 O O O 4 2 3 1 2 3 CM1104.1 Describes the efficient 1 1 1 2 2 distribution patterns for sustainable economy. CM1104.2 Interpret and understand 3 3 2 2 the prevailing market conditions to make the students employable. CM1104.3 Aware of the fundamental 2 2 2 2 theories related to consumer and Producer behaviour analysis. CM1104.4 Recognize the problems 2 1 2 3 1 and solution for social and economic welfare of the country. CM1104.5 Recall the assumptions of 3 2 2 1 2 1 the micro-economic theory concepts to the practical world.

MANIPAL UNIVERSITY JAIPUR School of Business and Commerce Department of commerce Course Hand-out Principles of Business Management | CM 1105 | 3 credits Session: Aug 18 -Dec 2018 | Faculty: Dr. Sunishtha Dhaka | B.COM I SEM

A. Course Introduction: Today’s world consists of many local, national, multinational and global organisations. Success of all business depends on their effective and efficient management. Therefore, management plays a most powerful and crucial role in the success and survival of the whole world. The significance of the course enlightens the dynamic life-giving element in every business. Consequently, it will emerge as a great resource as well an important ‘discipline of learning’ in the modern business world. The objective is to provide an understanding of basic concepts, principles and practices of management. The aim is to inculcate the ability to apply multifunctional approach to organizational objectives.

B. Course Outcomes

On completion of the course the students shall be able to: [1105.1] Understand the certain truths followed by every human being while thinking or doing things in every walk of life. Understand and apply certain well developed, tested and accepted principles of management. [1105.2] Learn and develop the management thought in terms of planning and decision-making in any situations of business to make the students employable. [1105.3]: Learn process to achieve the desired results which an organization wants to achieve. [1105.4]: Learn the process to identify the new areas of business in a competitive environment and provide direction to the organization to achieve its objectives. [1105.5]: Learn and understand the process as a manager how to find out and understand the cause of particular type of behaviors in order to get the things in a best possible manner. Learn the aspects of controlling which functions aim to make things happen in order to achieve goals. C. Program Outcomes and Program Specific Outcomes

[PO1].Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions, checking out the degree to which these assumptions are accurate and valid, and looking at our ideas and decisions (intellectual, organizational, and personal) from different perspectives. [PO2].Effective Communication: Speak, read, write and listen clearly in person and through electronic media in English and in one Indian language, and make meaning of the world by connecting people, ideas, books, media and technology. [PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings. [PO4]. Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and the ability to act with an informed awareness of issues and participate in civic life through volunteering. [PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them. [PO6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development. [PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes [PSO.1]: Communication Capabilities: Understand, prepare and present well- organized and effective reports on business issues using appropriate supportive techniques, methods and technologies. [PSO.2]: Critical and Reflective Thinking: Demonstrate the ability to identify a business problem, isolate its key components, analyze and assess the salient issues, set appropriate criteria for decision making, draw appropriate conclusions and implications for proposed solutions. [PSO.3]: Knowledge Integration: Demonstrate the capabilities required to apply cross-functional business knowledge and technologies in solving real-world business problems. [PSO.4]: Ethical Reasoning: Ethical Reasoning: Making Student capable of recognizing and resolving ethical issues that arise in business setups.

D. Assessment Plan

Criteria Description Maximum Marks Sessional Exam I 20 Internal Assessment Sessional Exam II 20 (Summative) In class Quizzes and 10 Assignments , Activity feedbacks (Accumulated and Averaged) End Term Exam End Term Exam 50 (Summative) Total 100 Attendance A minimum of 75% Attendance is required to be maintained by a (Formative) student to be qualified for taking up the End Semester examination. The allowance of 25% includes all types of leaves including medical leaves.

E. Syllabus Introduction: Concept, Nature, Principles, Process and significance of management; Development of management thought, Skills and levels of management, Management by objectives (MBO).Planning: Concept, importance, process and types. Decision making – concept and process. Organization: Concept, nature, process, types and significance, Structure of organization, forms of organization and span of control. Authority and responsibility relationships; Centralization and decentralization. Communication: Meaning, Importance, types, Process and modern techniques of Communication. Co- ordination: Meaning, need and techniques. Directing: Meaning, importance and Techniques. Leadership: Meaning, kind, styles, qualities of successful leader. Motivation: Meaning, Importance and various approaches (theories), Managerial Control; Concept and process; Effective control system; Techniques of control-traditional and modern. Conceptual knowledge of Management Ethics

F. Text Books

T1: Koontz & Weirich, Essentials of Management, Tata McGraw Hill, 2010 T2: L.M. Prasad, Principles & Practices of Management, Sultan Chand, 2010

G. Reference Books

R1: Dr. R.L Nolakha, Principles of Management, RBD Publications 2011 R2: C. R. Basu, Business organization and Management, Tata McGraw Hill, 2010 R3: R.D. Agarwal, Organization and Management, Tata McGraw Hill, 2010 H. Lecture Plan

Session no. Contents 1. Introduction to Management: Concept and Significance and Nature 2. Management Process, Skills roles and Functions, Levels 3. 14 Principles of Management 4. 14 Principles of Management 5. Brief about Development of management Thought 6. Brief about Development of management Thought 7. Brief about Management Thought 8. Management by Objectives

9. Management by Objectives 10. Meaning, Definition, nature and Concept of Planning 11. Importance of planning and Essentials of effective Planning 12. Principles of planning and Process or steps of planning 13. Decision Making: Nature and significance/Importance 14. Decision- Making process 15. Organizing: Concept, nature , process and Significance 16. Structure of Organisation 17. Forms of Organisation 18. Authority and Responsibility relationships

19. Communication: Meaning, Importance 20. Types of Communication 21. Types of Communication 22. Communication Process 23. Modern Techniques of Communication 24. Class Discussion (Recap of till taught) 25. Coordination: Meaning Techniques and types 26. Directing: Meaning and Importance 27. Directing Process 28. Leadership: meaning and kinds 29. Leadership styles 30. Qualities of Successful Leader 31. Motivation: Meaning and Importance 32. Motivation Theories 33. Motivation Theories 34. Motivation Theories 35. Control: Meaning, Nature, Significance and Importance 36. Controlling Process 37. Effective control System 38. Conceptual knowledge of Management Ethics 39. Conceptual knowledge of Management Ethics I. Course Articulation Matrix: (Mapping of COs with POs)

CORRELATION WITH PROGRAM CORRELATION WITH CO STATEMENT OUTCOMES PROGRAM SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PSO PSO PSO PSO 1 2 3 4 5 6 7 1 2 3 4 CM110 Understand the certain truths followed 2 1 3 5.1 by every human being while thinking or doing things in every walk of life. Understand and apply certain well developed, tested and accepted principles of management.

CM110 Learn and develop the management 3 2 5.2 thought in terms of planning and decision-making in any situations of business to make the students employable. CM110 Learn process to achieve the desired 2 5.3 results which an organisation wants to achieve. CM110 Learn the process to identify the new 2 2 2 5.4 areas of business in a competitive environment and provide direction to the organisation to achieve its objectives CM110 Learn and understand the process as a 3 2 5.5 manager how to find out and understand the cause of particular type of behaviours in order to get the things in a best possible manner. Learn the aspects of controlling which functions aim to make things happen in order to achieve goals

1- Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

MANIPAL UNIVERSITY JAIPUR School of Business & Commerce Department of Commerce Course Hand-out

A. Introduction: This course is offered by Department of Languages as a core course to the students of B.Com in 1st Semester. The course offers an in depth knowledge of Language as an important branch of

English language studies. It covers basic concepts such as properties of human languages, word formation, Grammar, Comprehension and Composition. There is no specific prerequisite on the part of students as

the course begins with the very basics of the field of study.

B. Course Outcomes: At the end of the course, students will be able to:

[1112.1] Understand the fundamental principles of effective communication skills and presentation skills.

[1112.2] Develop critical and creative thinking abilities for communicative competence

[1112.3] Display enhanced competence in oral and written communication

[1112.4] Improve ideas with precision and coherence in writing

[1112.5] Recognize the importance of communication skills like listening, speaking, reading and writing with advancement of competitive world to develop their skills of proper communication.

C. B. PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES FOR B.COM. (PASS)- [PO1].Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions, checking out the degree to which these assumptions are accurate and valid, and looking at our ideas and decisions (intellectual, organizational, and personal) from different perspectives. [PO2].Effective Communication: Speak, read, write and listen clearly in person and through electronic media in English and in one Indian language, and make meaning of the world by connecting people, ideas, books, media and technology. [PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings. [PO4]. Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and the ability to act with an informed awareness of issues and participate in civic life through volunteering. [PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them. [PO6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development. [PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes

[PSO1]: Communication Capabilities: Understand, prepare and present well-organized and effective reports on business issues using appropriate supportive technologies. [PSO2] :Critical and Reflective Thinking: Demonstrate the ability to identify a business problem, isolate its key components, analyse and assess the salient issues, set appropriate criteria for decision making, and draw appropriate conclusions and implications for proposed solutions. [PSO3]: Knowledge Integration: Demonstrate the capabilities required to apply cross-functional business knowledge and technologies in solving real-world business problems [PSO4]: Ethical Reasoning: Student will be capable of recognizing and resolving ethical issues that arise in business settings.

D. Assessment Plan: Criteria Description Maximum Marks Sessional Exam I (Closed Book) 20 Internal Assessment Sessional Exam II (Closed Book) 20 (Summative) In class Quizzes and Assignments , 10 Activity feedbacks (Accumulated and Averaged) End Term Exam End Term Exam (Closed Book) 50 (Summative) Total 100 Attendance A minimum of 75% Attendance is required to be maintained by a student to (Formative) be qualified for taking up the End Semester examination. The allowance of 25% includes all types of leaves including medical leaves. Make up Assignments Students who misses a class will have to report to the teacher about the (Formative) absence. A makeup assignment on the topic taught on the day of absence will be given which has to be submitted within a week from the date of absence. No extensions will be given on this. The attendance for that particular day of absence will be marked blank, so that the student is not accounted for absence. These assignments are limited to a maximum of 5 throughout the entire semester. Homework/ Home Assignment/ There are situations where a student may have to work at home, especially Activity Assignment before a flipped classroom. Although these works are not graded with (Formative) marks. However, a student is expected to participate and perform these assignments with full zeal since the activity/ flipped classroom participation by a student will be assessed and marks will be awarded.

E. SYLLABUS Introduction to communication skills, Principles of Communication, modes of communication, types of communication, essential features of communication, Importance of effective communication: Its application, Barriers to effective communication, Reading, writing and listening skills, Sentence Patterns and its usage, Uses of Verbs: Finite and Non-Finite Verbs, Modal Verbs, Voice, Tenses – Its usage and sequence, Question Tags, Articles, Usage and its Application, Reported Speech, Synonyms and Antonyms/ One Word Substitution, Reading Comprehension, - Précis Writing ,Essay writing- Letter Writing-Letter content and layout, Personal, Professional Business Letter, Circulars ,Letter to Newspaper, Memo and Memo Reports-Usefulness and format, ,Job Application, Resume Writing(Latest trends in Resume Writing), Report Writing-Types and its Application. Group Discussion, Extempore and Presentations. Reference Books: R1: C. Tickoo, J. Sasikumar, Writing with a Purpose, Oxford University Press R2: G. David, Contemporary English Grammar, Structures and Composition, Macmillan Publications. R3: Jones Daniel, English Pronouncing Dictionary, ELBS London R4: N. Krishnaswamy, Modern English : A Book of Grammar Usage and Composition, Macmillan India R5: N.D. Turton & J.B. Heaton, Longman Dictionary of Common Errors, 1998 R6: M. McCarthy, English Idioms in Use, London: Cambridge University Press, 2002 R7:Quirk et. al, University Grammar of English, ELBS London R8: S. Mishra & C. Muralikrishna, Communication Skills for Engineers, Pearson Education. 2004

Lecture Plan: LEC NO TOPICS 1 Introduction to communication skills, Principles of Communication 2 modes of communication, types of communication 3 essential features of communication 3-4 Importance of effective communication: Its application, Barriers to effective communication 5 Reading, writing and listening skills 6 Sentence Patterns and its usage

7 Uses of Verbs: Finite and Non-Finite Verbs

8 Modal Verbs 9-10 Active passive voice 11-12 Tenses – Its usage and sequence 13 Question Tags, Articles, Usage and its Application 14-15 Reported Speech 16-17 Synonyms and Antonyms/ One Word Substitution

18-19 Reading Comprehension, Précis Writing ,Essay writing 20-21 Letter Writing-Letter content and layout, Personal, Professional Business Letter 22-24 Circulars, Letter to Newspaper, Memo and Memo Reports-Usefulness and format 25 Job Application, Resume Writing(Latest trends in Resume Writing) 26-27 Report Writing-Types and its Application 28 Group Discussion

29-30 Extempore and Presentations

F. Course Articulation Matrix: (Mapping of COs with POs)

CO STATEMENT Correlation with Program Correlation with Outcomes (POs) Program Specific Outcomes (PSOs) PO PO PO PO PO PO PO7 PSO1 PSO PSO PSO4 1 2 3 4 5 6 2 3 EN Understand the fundamental 2 1 2 2 2 1112.1 principles of effective communication

skills and presentation skills. EN Develop critical and creative 2 1 2 1 1112.2 thinking abilities for communicative

competence. EN Display enhanced competence in 1 2 1112.3 oral and written communication EN Improve ideas with precision and 3 2 1112.4 coherence in writing EN Recognize the importance of 2 2 2 1112.5 communication skills like listening, speaking, reading and writing with advancement of competitive world to develop their skills of proper communication.

1-Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

MANIPAL UNIVERSITY JAIPUR School of Business & Commerce Department of Commerce Course Hand-out

P. Introduction: This course is offered by Dept. of Chemistry as a Compulsory Course, targeting students who are studying in undergraduate courses of higher education of all branches including Science, Arts, Social Sciences, Business

and Commerce, Journalism and Mass Communication. Offers the knowledge of how natural world works, Environmental and natural processes which effects humans and how human activities and developmental processes change the environment and natural systems. Conservation of nature and natural resources, ecosytems and their services, biodiversity loss and its conservation, environmental pollution, effects and control, environmental policies

and practices, human communities and the environment. Students are expected to have basic knowledge of science and social sciences for a better learning. Q. Course Outcomes: At the end of the course, students will be able to [CY1120.1] To help students acquire awareness and sensitivity to environmental and its allied problems. [CY1120.2] To help students acquire skills for identifying and solving environmental problems. [CY1120.3] Student would be able to find out the environmental problems concerning with human activities and developmental processes. [CY1120.4] Students could understand the strategies for conservation of nature and natural resources and to solve the emerging problems related to environment degradation. [CY1120.5] Student would be able to understand the environmental issues related to business and commerce to develop a skill set for employability. [CY1120.6] Students would be able understand the impacts of developmental processes and the perspective of sustainable development.

R. PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES

[PO1].Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions, checking out the degree to which these assumptions are accurate and valid, and looking at our ideas and decisions (intellectual, organizational, and personal) from different perspectives. [PO2].Effective Communication: Speak, read, write and listen clearly in person and through electronic media in English and in one Indian language, and make meaning of the world by connecting people, ideas, books, media and technology. [PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings. [PO4]. Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and the ability to act with an informed awareness of issues and participate in civic life through volunteering. [PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them. [PO6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development. [PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes [PSO1]: Communication Capabilities: Understand, prepare and present well-organized and effective reports on business issues using appropriate supportive technologies. [PSO2] :Critical and Reflective Thinking: Demonstrate the ability to identify a business problem, isolate its key components, analyse and assess the salient issues, set appropriate criteria for decision making, and draw appropriate conclusions and implications for proposed solutions. [PSO3]: Knowledge Integration: Demonstrate the capabilities required to apply cross-functional business knowledge and technologies in solving real-world business problems [PSO4]: Ethical Reasoning: Student will be capable of recognizing and resolving ethical issues that arise in business settings.

S. Assessment Plan:

Criteria Description Maximum Marks Sessional Exam I (Closed Book) 20 Internal Assessment Sessional Exam II (Closed Book) 20 (Summative) In class Quizzes and Assignments , 10 Activity feedbacks (Accumulated and Averaged) End Term Exam End Term Exam (Closed Book) 50 (Summative) Total 100 Attendance A minimum of 75% Attendance is required to be maintained by a student to be (Formative) qualified for taking up the End Semester examination. The allowance of 25% includes all types of leaves including medical leaves. Make up Assignments Students who misses a class will have to report to the teacher about the absence. (Formative) A makeup assignment on the topic taught on the day of absence will be given which has to be submitted within a week from the date of absence. No extensions will be given on this. The attendance for that particular day of absence will be marked blank, so that the student is not accounted for absence. These assignments are limited to a maximum of 5 throughout the entire semester. Homework/ Home Assignment/ There are situations where a student may have to work in home, especially before Activity Assignment a flipped classroom. Although these works are not graded with marks. However, a (Formative) student is expected to participate and perform these assignments with full zeal since the activity/ flipped classroom participation by a student will be assessed and marks will be awarded.

T. SYLLABUS INTRODUCTION TO ENVIRONMENTAL STUDIES Multidisciplinary Nature of Environmental Studies, Scope and importance, concept of sustainability and sustainable development ECOSYSTEMS Concept, structure and function, energy flow in an ecosystem, food chain, food webs and ecological succession, Forest, Grassland, Desert and Aquatic (Ponds, Streams, Lakes, River, Oceans, Estuaries) ecosystem NATURAL RESOURCES (RENEWABLE & NON RENEWABLE RESOURCES) Land Resources and land use change, Land degradation, soil erosion and desertification; Deforestation: Causes and impacts due to mining, dam building on environment, forests, biodiversity and tribal populations. Water: Use and over- exploitation of surface and ground water, floods, droughts, conflicts over water (international & inter‐state). Energy resources: Renewable and non- renewable energy sources, use of alternate energy sources, growing energy needs, case studies BIODIVERSITY AND CONSERVATION Levels of biological diversity: genetic, species and ecosystem diversity; Biogeographic zones of India; Biodiversity patterns and global biodiversity hot spots, India as a mega‐biodiversity nation; Endangered and endemic species of India, Threats to biodiversity: Habitat loss, poaching of wildlife, man--‐wildlife conflicts, biological invasions; Conservation of biodiversity: In-situ and Ex-situ conservation of biodiversity. Ecosystem and biodiversity services: Ecological, economic, social, ethical, aesthetic and Informational value; ENVIRONMENTAL POLLUTION Environmental Pollution: type, causes, effects, and controls; Air, Water, Soil and Noise pollution, Nuclear hazards and human health risks, ill effects of fireworks, Solid waste management: control measures of urban and industrial waste, pollution case studies ENVIRONMENTAL POLICIES & PRACTICES Climate change, global warming, ozone layer depletion, acid rain and impacts on human communities and agriculture, Environment laws; Environmental Protection Act, Air (Prevention and Control of Pollution) Act, Water (Prevention and control of Pollution) Act, Wildlife Protection Act, Forest Conservation Act; International agreements: Montreal and Kyoto protocols and Convention on Biological Diversity (CBD). Nature reserves, tribal populations and rights, and human wildlife conflicts in Indian context HUMAN COMMUNITIES AND THE ENVIRONMENT Human population growth: impact on environment, human health and welfare, Resettlement and rehabilitation of project affected persons; case studies, Disaster management: flood, earthquake, cyclone and landslides. Environmental movements: Chipko, Silent valley, Bishnois of Rajasthan, Environmental ethics: Role of Indian and other religions and cultures in environmental conservation, Environmental communication and public awareness, case studies (e.g., CNG vehicles in Delhi). Field Work and visit.

U. TEXT BOOKS T1: Rajagopalan, R., Environmental Studies: From Crisis to Cure, Oxford University Press, 2016. T2:De, A. K. Environmental Studies, New Age International Publishers, New Delhi, 2007.

T3:Bharucha, E., Text book of Environmental Studies for undergraduate courses, Universities Press, Hyderabad, 2nd Edition, 2013.

REFERENCE BOOKS

R1:Gadgil, M., & Guha, R. This Fissured Land: An Ecological History of India. Univ. of California, Press, 1993. R2:Carson, R. Silent Spring. Houghton Mifflin Harcourt, 2002. R3:Groom, Martha J., Gary, K. Meffe, and Carl Ronald Carroll. Principles of Conservation Biology. Sunderland: Sinauer Associates, 2006. R4:Singh, J.S., Singh, S.P., Gupta, S.R. Ecology, Environmental Science and conservation. S. Chand Publishing, New Delhi, 2014. R5:Sodhi, N.S., Gibson, L. & Raven, P.H. (eds). Conservation Biology: Voices from the Tropics. John Wiley & Sons, 2013. V. Lecture Plan:

LEC NO TOPICS 1 Introduction to Environmental Studies: multidisciplinary nature of environmental studies 2 Scope and importance, concept of sustainability and sustainable development 3,4 Ecosystem: concept, structure and function, Energy flow in an ecosystem, food chain, food webs 5,6 Forest ecosystem, Grassland ecosystem, Desert ecosystem, Aquatic ecosystem (Ponds, Streams, Lakes, River, Oceans, Estuaries) 7.8 Ecological succession, Natural Resources (Renewable & Non Renewable Resources): Land Resources and land use change, Land degradation 9 Soil erosion and desertification 10 Deforestation: Causes and impacts due to mining, dam building on environment, forests, biodiversity and tribal populations 11 Water: Use and over-exploitation of surface and ground water, floods, droughts, conflicts over water (international & inter-state). 12 Energy resources: Renewable and Non- renewable energy sources 13 Use of alternate energy sources 14 Growing energy needs, case studies 15,16 Biodiversity and conservation: Levels of biological diversity: genetic, species and ecosystem diversity; Biogeographic zones of India 17 Biodiversity patterns and global biodiversity hot spots

18 India as a mega-biodiversity nation; Endangered and endemic species of India 19 Threats to biodiversity: Habitat loss, poaching of wildlife, man-wildlife conflicts, biological invasions 20 Ecosystem and biodiversity services: Ecological, economic, social, ethical, aesthetic and informational value 21 Conservation of biodiversity: In-situ and Ex-situ 22 Environmental pollution: type, causes, effects, and controls of Air Pollution 23 ill effects of fireworks , Controls of Air Pollution 24 Type, causes, effects of Water Pollution

25 Controls of Water Pollution 26 Causes, effects of Soil and Noise Pollution, Nuclear hazards and human health risks

27 Solid waste management: control measures of urban and industrial waste 28,29 Pollution case studies, Environmental Policies & Practices: Climate change and global warming, International agreements: Kyoto protocols and Convention on Biological Diversity (CBD) 30,31 Ozone layer depletion, Montreal protocols, Acid rain and impacts on human communities and agriculture 32,33 Environment laws; Water (Prevention and control of Pollution) Act, Air (Prevention and Control of Pollution) Act, Environmental Protection Act, 34,35 Wildlife Protection Act, Forest Conservation Act; Nature reserves, tribal populations and rights, and human wildlife conflicts in Indian context, Human communities and the Environment: Human population growth: impact on environment 36, 37 Human health and welfare, Resettlement and rehabilitation of project affected persons; case studies, Disaster management: flood, earthquake, cyclone and landslides 38 Environmental movements: Chipko, Silent valley, Bishnois of Rajasthan, 39, 40 Environmental ethics: Role of Indian and other religions and cultures in environmental conservation. Environmental communication and public awareness, case studies (e.g., CNG vehicles in Delhi). Revision on Ecosystem and Natural Resources 41-42 Revision on Biodiversity & Conservation, Environment Pollution and Environmental Policies

W. Course Articulation Matrix: (Mapping of COs with POs) CORRELATION WITH CORRELATION WITH PROGRAM OUTCOMES PROGRAM SPECIFIC CO STATEMENT OUTCOMES P P P P P P P PSO PSO PSO 3 PSO4 O O O O O O O 1 2 1 2 3 4 5 6 7 CY To help students acquire awareness 3 2 3 1 1120. and sensitivity to environmental and 1 its allied problems.

CY To help students acquire skills for 2 1 1 3 3 2 1120. identifying and solving environmental 2 problems.

CY Student would be able to find out the 2 3 2 1120. environmental problems concerning 3 with human activities and developmental processes.

CY Students could understand the 3 2 3 3 1 1120. strategies for conservation of nature 4 and natural resources and to solve the emerging problems related to environment degradation.

CY Student would be able to understand 2 1 1 3 3 2 1120. the environmental issues related to 5 business and commerce to develop a skill set for employability. CY Students would be able understand 2 1 1 3 3 2 1120. the impacts of developmental 6 processes and the perspective of sustainable development 1- Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

MANIPAL UNIVERSITY JAIPUR School of Business and Commerce Department of Commerce Course Hand-out

Introduction: This course is offered by Dept. of Business Administration as Regular, targeting students who wish to pursue research& development in industries or higher studies in field of Business. This course is designed as a foundation course to make the students familiar with computers and their workings and with its various applications in a commerce graduate program. We will begin with a general overview of computing model and then go into more detail about various concepts, conventions and techniques used in computing.

X. Course Outcomes: At the end of the course, students will be able to –

[1102.1]Understand the process of information processing in computer. [1102.2]To acquaint the students with fundamental aspects of computer technology. [1102.3]To become professional users of Ms- Office tools. [1102.4] To create awareness, interest & knowledge to further explore the growing potential of IT in business. [1102.5]Understand the concepts and applications of computer networks.

Y. PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES

[PO1].Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions, checking out the degree to which these assumptions are accurate and valid, and looking at our ideas and decisions (intellectual, organizational, and personal) from different perspectives. [PO2].Effective Communication: Speak, read, write and listen clearly in person and through electronic media in English and in one Indian language, and make meaning of the world by connecting people, ideas, books, media and technology. [PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings. [PO4]. Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and the ability to act with an informed awareness of issues and participate in civic life through volunteering. [PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them. [PO6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development. [PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life- long learning in the broadest context socio technological changes [PSO.1]: Communication Capabilities: Understand, prepare and present well-organized and effective reports on business issues using appropriate supportive techniques, methods and technologies. [PSO.2]: Critical and Reflective Thinking: Demonstrate the ability to identify a business problem, isolate its key components, analyze and assess the salient issues, set appropriate criteria for decision making, draw appropriate conclusions and implications for proposed solutions. [PSO.3]: Knowledge Integration: Demonstrate the capabilities required to apply cross- functional business knowledge and technologies in solving real-world business problems. [PSO.4]: Ethical Reasoning: Ethical Reasoning: Making Student capable of recognizing and resolving ethical issues that arise in business setups.

Z. Assessment Plan: Criteria Description Maximum Marks Sessional Exam I 20 Internal Assessment Sessional Exam II 20 (Summative) Quizzes and Assignments , 10 Activity feedbacks (Accumulated and Averaged) End Term Exam End Term Exam 50 (Summative) Practical 20 + theory 30 Total 100 Attendance A minimum of 75% Attendance is required to be maintained by a (Formative) student to be qualified for taking up the End Semester examination. The allowance of 25% includes all types of leaves including medical leaves. Make up Assignments Students who misses a class will have to report to the teacher about (Formative) the absence. A makeup assignment on the topic taught on the day of absence will be given which has to be submitted within a week from the date of absence. No extensions will be given on this. The attendance for that particular day of absence will be marked blank, so that the student is not accounted for absence. These assignments are limited to a maximum of 5 throughout the entire semester. Homework/ Home Assignment/ There are situations where a student may have to work in home. Activity Assignment These works are graded with marks. However, a student is expected (Formative) to participate and perform these assignments with full zeal since the activity classroom participation by a student will be assessed and marks will be awarded.

AA. SYLLABUS Introduction: Hardware Features and Uses: Components of a Computer, Generations of Computer, Primary & Secondary Storage Concepts, Data Entry Devices, Data Output Devices. Software Concepts: System Software, Application Software, Language Classification, Compliers and Interpreters. Operating Systems. Information Concepts and Processing: Microsoft Word, Power Point, Access and Excel proficiency.

BB. TEXT BOOKS T1. Kahate A, “Information Technology”, Tata McGraw Hill Publication, 3rd Edition, 2007. T2. V. Raja Raman, “Fundamental of Computers”, PHI Learning, 5th Edition, 2006. Lecture Plan:

Session Topics No. 1 Course Introduction 2 Introduction to Computer and architecture diagram

3 Components of a Computer and Information concepts and processing 4. Need, quality and value of information processing

5 Characteristics of computers Drawbacks of computers and artificial intelligence 6 Numbers Systems Binary Number system Decimal Number system 7 Numbers Systems Octal Number System 8 Number System Hexa decimal Number System 9 Conversion from one number system to another 10 1’s complement and 2’s complement 11 Addition and subtraction of different types of numbers 12 Hardware features and uses 13 Generation of computers 14 Data entry Devices 15 Data output Devices 16 Introduction to Computer memory 17 Introduction to Computer processor 18 Introduction to Software concept 19 System Software and application Software 20 Introduction to Firmware’s 21 Different types of Languages 22 Language translators -Compilers ,interpreters, assemblers

23 Introduction to typical Window 24 Functional Part of Window 25 Introduction to Operating System 26 Discussion about different types of Operating System 27 Introduction to Networks 28 Different types of networks 29 Network topologies 30 Network configuration Hardware- Servers,Nodes,Channels, Fiber Optics 31 Twisted cable Co- axial cables Hub NIC: Network Interface Card 32 Arcnet, Ethernet 33 Review of whole Syllabus 34 Review of whole Syllabus

CC. Course Articulation Matrix: (Mapping of COs with POs) CORRELATION WITH PROGRAM CORRELATION CO STATEMENT OUTCOMES WITH PROGRAM SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PS PS PS PS 1 2 3 4 5 6 7 O O O O4 1 2 3 CS11 Understand the process of 2 3 2 1 3 2 3 3 02.1 information processing in computer.

CS1102. To acquaint the students with 2 2 2 1 2 2 2 2 fundamental aspects of computer technology.

CS1102. To become professional users of Ms- 2 3 1 3 2 1 3 3 3 3 3 Office tools.

CS1102. To create awareness, interest & 1 3 3 2 1 3 2 2 3 4 knowledge to further explore the growing potential of IT in business. CS1102. Understand the concepts and 2 2 2 2 1 2 2 2 2 2 5 applications of computer networks.

1- low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

MANIPAL UNIVERSITY JAIPUR School of Business & Commerce Department of Commerce Course Hand-out

DD. Introduction: This course is offered by Dept. of Mathematics and Statistics for B.Com. students. Business mathematics a course that provides an understanding of basics of mathematics used in business field. To introduce

application of Mathematics in day to day business problems. As a language of science no higher study can avoid it and Business Studies is no exception.

EE. Course Outcomes: At the end of the course, students will be able to [1102.1] Understand the use ratio, proportion, percentage and variation in business. [1102.2] Understand the profit/loss and taxation in business as well as daily life [1102.3] Able to solve and handle the interest problems. [1102.4] Using matrix analyze the more factors of business at a time. [1102.5] Able to arrange the business items

FF. PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES [PO1].Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions, checking out the degree to which these assumptions are accurate and valid, and looking at our ideas and decisions (intellectual, organizational, and personal) from different perspectives. [PO2].Effective Communication: Speak, read, write and listen clearly in person and through electronic media in English and in one Indian language, and make meaning of the world by connecting people, ideas, books, media and technology. [PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings. [PO4]. Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and the ability to act with an informed awareness of issues and participate in civic life through volunteering. [PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them. [PO6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development. [PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes [PSO.1]: Communication Capabilities: Understand, prepare and present well-organized and effective reports on business issues using appropriate supportive techniques, methods and technologies. [PSO.2]: Critical and Reflective Thinking: Demonstrate the ability to identify a business problem, isolate its key components, analyze and assess the salient issues, set appropriate criteria for decision making, draw appropriate conclusions and implications for proposed solutions. [PSO.3]: Knowledge Integration: Demonstrate the capabilities required to apply cross-functional business knowledge and technologies in solving real-world business problems. [PSO.4]: Ethical Reasoning: Making Student capable of recognizing and resolving ethical issues that arise in business setups.

GG. Assessment Plan:

Criteria Description Maximum Marks Sessional Exam I (Open Book) 20 Internal Assessment Sessional Exam II (Open Book) 20 (Summative) In class Quizzes and Assignments , 10 Activity feedbacks (Accumulated and Averaged) End Term Exam End Term Exam (Open Book) 50 (Summative) Total 100 Attendance A minimum of 75% Attendance is required to be maintained by a student to be (Formative) qualified for taking up the End Semester examination. The allowance of 25% includes all types of leaves including medical leaves.

HH. SYLLABUS Ratio, Proportion and Percentage: Ratio - Definition, Continued Ratio, Inverse Ratio, Proportion, Continued Proportion, Direct Proportion, Inverse Proportion, Variation, Inverse Variation, Joint Variation, Percentage - Meaning and Computations of Percentages.

Profit And Loss: Terms and Formulae, Trade discount, Cash discount, Problems involving cost price, Selling Price, Difference between Trade discount and Cash Discount. Introduction to Commission and brokerage, Problems on Commission and brokerage.

Interest: Simple Interest, Compound interest (reducing balance & Flat Interest rate of interest), Equated Monthly Installments (EMI), Problems.

Matrices And Determinants (up to order 3 only ) : Multivariable data, Definition of a Matrix, Types of Matrices, Algebra of Matrices, Determinants, adjunct of a Matrix, Inverse of a Matrix via adjunct Matrix, Homogeneous System of Linear equations, Condition for Uniqueness for the homogeneous system, Solution of Non-homogeneous System of Linear equations (not more than three variables). Condition for existence and uniqueness of solution, Solution using inverse of the coefficient matrix,

Permutation and Combination: Problems. Permutations of „n‟ dissimilar objects taken „r‟ at a time (with or without repetition). nPr = n! / (n-r)! (Without proof). Combinations of ‘r’ objects taken from „n‟ objects, nCr = n! / r! (n-r)! (Without proof) problems, Applications

II. TEXT BOOKS T1. A Dikshit & J K Jain, Business Mathematics. T2. V. K. Kapoor, Business Mathematics, Sultan chand & sons, Delhi. T3. Bari, Business Mathematics, New Literature publishing company, Mumbai

JJ. REFERENCE BOOKS Refer all course related books, other than text books here.

KK. Lecture Plan:

LEC NO TOPICS 1 Introduction and Course Hand-out briefing 2,3 Ratio - Definition, Continued Ratio 4 Inverse Ratio

5,6 Proportion, Continued Proportion 7 TUTORIAL CLASS - 1 8,9 Direct Proportion, Inverse Proportion

10,11 Variation, Inverse Variation

12 Joint Variation,

13 TUTORIAL CLASS – II

14 Percentage - Meaning and Computations of Percentages

15 Terms and Formulae 16,17 Trade discount, Cash discount 18 TUTORIAL CLASS – III

19 Problems involving cost price, Selling Price

20 Difference between Trade discount and Cash Discount 21,22 Introduction to Commission and brokerage, Problems on Commission and brokerage 23 TUTORIAL CLASS – IV 24 Simple Interest 25,26 Compound interest ( reducing balance & Flat Interest rate of interest) 27 Equated Monthly Installments(EMI)Problems 28 TUTORIAL CLASS – V

29 Multivariable data, Definition of a Matrix 30,31 Types of Matrices 32,33 Algebra of Matrices 34 TUTORIAL CLASS – VI 35 Determinants 36,37,38 Adjoint of a Matrix, Inverse of a Matrix via adjoint Matrix, 39 Homogeneous System of Linear equations, Condition for Uniqueness for the homogeneous system, 40 Solution of Non-homogeneous System of Linear equations (not more than three variables). 41 Condition for existence and uniqueness of solution 42 TUTORIAL CLASS – VII 43 Solution using inverse of the coefficient matrix, Problems. 44 Permutations of „n‟ dissimilar objects taken „r‟ at a time (with or without repetition). 45 TUTORIAL CLASS – VIII 46 nPr = n! / (n-r)! (without proof). Combinations of „r‟ objects taken from „n‟ objects 47 nCr = n! / r! (n-r)! (without proof) problems, Applications.

CORRELATION WITH PROGRAM CORRELATION WITH OUTCOMES PROGRAM SPECIFIC CO STATEMENT OUTCOMES P P P P P P P PSO PSO PSO 3 O O O O O O O 1 2 1 2 3 4 5 6 7 MA1102. Understand the use ratio, proportion, 3 1 percentage and variation in business MA1102. Understand the profit/loss and taxation 2 2 2 in business as well as daily life

MA1102. Able to solve and handle the interest 2 2 3 problems MA1102. Using matrix analyze the more factors of 2 4 business at a time MA1102. Able to arrange the business items 1 5 2- Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

MANIPAL UNIVERSITY JAIPUR School of Business & Commerce Department of Commerce Course Hand-out Cost Accounting| CM1206 | 4 Credits | 3 1 0 4

Session: Aug 18- Dec 18 | Faculty: Dr. Birajit Mohanty | Class: B.Com. IV Semester

Introduction: Cost accounting as a discipline in the Bachelor of Commerce (B.Com.) programme equips students with the basics of cost awareness and cost reduction to ensure creation and cautious use of resources in small, medium and large scale organizations. The course includes basic principles, costing methods for cost and pricing purposes, costing techniques which are used to control and make informed decisions to bear on cost units and cost centers in an organization. Moreover, the syllabus has been designed to help the students to use the concepts of cost in costing of products and activities; appreciate the need to apply cost accounting principles in everyday life; adopt moral ethics and values in costing and pricing products in all spheres of life; acquire skills and abilities to aid planning, analysis, production, etc. in various areas in business and personal life, use costing as a means of control and decision making in business and other spheres of life.

Course Outcomes: At the end of the course, students will be able to [1206.1] Understand the basic concepts of cost accounting, its relevance, use of the concepts of cost in costing and pricing of products and activities and analysis of costs for decision making [1206.2] Apply inventory management tools and techniques for effective inventory control and review of financial analysis of inventory management and control to make the students employable

[1206.3] Understand the need of labour cost control, various components of labour cost, labour r turnover ratios and various incentive schemes.

[1206.4] Prepare cost estimates for allocation and apportionment of overheads, calculate cost of products/services using overhead absorption rates to trace indirect costs to cost centres and use of cost information for decision making.

[1206.5] Apply traditional and contemporary approaches to product costing in unit, job, contract process and operating (transport) costing environments. Understand modern day costing techniques and learn the conditions under which these would be appropriate.

LL. PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES

[PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings.

[PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them.

[PO6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development.

[PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes

[PSO1]: To understand concept, theories and operation of business using appropriate supportive technologies.

[PSO2]: To Prepare, analyse and interpret business problems and draw appropriate conclusions.

[PSO3]: To develop the capabilities required to apply cross-functional business knowledge and technologies in solving real-world business problems

[PSO4]: Making Student capable of recognizing and resolving ethical issues that arise in business set ups.

MM. Assessment Plan:

Criteria Description Maximum Marks Sessional Exam I 20 Internal Assessment Sessional Exam II 20 (Summative) Assignments/ Presentation/Class 10 Participation End Term Exam End Term Exam 50 (Summative) Total 100 Attendance A minimum of 75% Attendance is required to be maintained by a student to be (Formative) qualified for taking up the End Semester examination. The allowance of 25% includes all types of leaves including medical leaves.

NN. SYLLABUS

Cost Accounting: Concept Cost, Types of Cost, Distinctions between Financial and Cost Accounting, Elements of Cost. Parching, receiving and storage of material, Pricing of material issues, Material control. Recording of Labour Cost, Direct Expenses. Overhead: Classifications allocation, apportionment, re-apportionment and absorption of overhead costs. Methods of Costing: Unit costing, Job costing. Contract Costing. Process costing (process losses, Joint and By- products, Inter-Process Profits, Costing of Work-in-Progress) Operating Costing (only for transport services)

OO. TEXT BOOKS

Jawaharlal & Srivastawas, Cost Accounting, McGraw Hill Education (India) Pvt. Ltd., 2012.

PP. REFERENCE BOOKS

 Agarwal N.K. Cost Accounting” Asian Books.  Arora M N, A Text Book of Cost & Management Accounting, Vikas Publishing House Pvt Ltd., New Delhi.  Bhattacharya A K. “Principles & Practice of Cost Accounting” PHI Learning, 2012.  Oswal, Rajpurohit & Maheshwari, Cost Accounting, Ramesh Book Depot Jaipur.  Nigam: Theory and Techniques of Cost Accounting.  S. P. Jain & K L Narang: Cost and Management Accounting.

QQ. Lecture Plan: Lec. Topics Session Outcome Mode of Corresp Mode of No Delivery onding Assessing the CO Outcome 1 Introduction and Course Hand-out To acquaint and clear teacher’s Lecture & NA NA briefing expectations and understand Discussion students’ expectations 2 Introduction to cost accounting: Understand the meaning of Cost Lecture & 1206.1 Class Quiz Meaning of Cost Accounting, Costing, Accounting, its objectives & scope Discussion Mid Term I Cost Accountancy and how it is and how it is different from Financial End Term different from financial accounting. Accounting. 3 Cost Concepts- Meaning of Cost, Acquaint the students with different Lecture & 1206.1 Class Quiz Expenses and Losses, Classification of cost concepts, Cost Vs. expanses Discussion Mid Term I Costs based on behaviour, output, and classification of cost on the basis End Term degree of traceability to the product of behaviour and traceability 4 Classification of cost - on the basis of Understand the classification of cost. Lecture & 1206.1 Class Quiz association with the product, functions Discussion Mid Term I and controllability. Cost Centre – End Term Meaning and purpose 5 Elements of cost & Meaning of Cost Learn different elements of cost and Lecture & 1206.1 Mid Term I Statement and explanation of cost sheet preparation of Cost Statement or Discussion End Term format Cost Sheet 6-7 Preparation of cost statement/ Cost Learn how to prepare a cost sheet Lecture & 1206.1 In Class Quiz Sheet involving variety of numerical. Problem Mid Term I Solving End Term 8 Problems on cost sheet Learn to prepare cost estimates Lecture & 1206.1 Home Assignment including statement of quotations Problem Mid Term I and its application Solving End Term 9 Meaning of Material and Material Understand the concept of material Lecture & 1206.2 Class Quiz Control, Concepts and Objectives of –types and its control; the objectives Discussion Mid Term 1 Material Control. of material control End Term 10 Organization for Material Control, Discuss the organisation for material Lecture & 1206.2 Class Quiz, Home Purchasing and Receiving Procedure, control, purchasing & receiving Discussion Assignment Issues in material procurements, stores procedure along with formats Mid Term 1 organization (with formats of – Material requisition, purchase requisition, bin cards and stores ledger) 11 Inventory control and techniques Discuss different techniques of Lecture & 1206.2 Class Quiz material control Discussion Mid Term 1 End Term 12 Problems on Calculations of Stock levels Learn to calculate numerical on level Lecture & 1206.2 Class Quiz & setting Problem Assignment Solving Mid Term 1 End Term 13 Problems on EOQ Learn to solve numerical on EOQ Lecture & 1206.2 Class Quiz & Problem Assignment solving Mid Term 1 14 Preparation of Stores Ledger under Learn to prepare store ledger under Lecture & 1206.2 Class Quiz & FIFO FIFO, LIFO and Weighted Average Problem Home Assignment 15 Preparation of Stores Ledger under method Solving Mid Term I LIFO End Term 16 Preparation of Stores Ledger under Weighted Average Methods 17 Meaning of Direct Labour, Indirect Explain the meaning of Direct Vs. Lecture & 1206.3 Labour, Incentive wage plans, Indirect Labour, Salary Vs. Wages, Discussion Bonus and Incentives, etc 18 Work study, Job Evaluation, Merit Explain the concepts and its Lecture & 1206.3 Class Quiz Rating, Time and Motion Study and application in labour cost control Discussion Mid Term II Labour Turnover End Term 19 Problems on different labour turnover Learn to solve numerical relating to Lecture & 1206.3 Class Quiz methods labour turnover and its methods Discussion Mid Term II

20 Methods of remunerating labour – Time Explain different remuneration Lecture & 1206.3 Class Quiz and Piece Rate System (with formulae) method and wage plan based on time Discussion Mid Term II and piece rate system 21 Halsey and Rowan Premium systems Learn to solve numerical relating to Lecture & 1206.3 Class quiz & (with numerical solving) Halsey and Rowan incentive plans Problem Home Assignment Solving Mid Term II End Term 22 Taylor’s differential piece rate system Learn to solve numerical relating to Lecture & 1206.3 Class quiz & (with numerical solving) Taylor’s differential incentive plan Problem Home Assignment Solving Mid Term II 23 Meaning and classification of Overheads, Understand the concept of Lecture & 1206.4 Class quiz Collection and codification of overheads, its classification & Discussion Mid Term II overheads. codification End Term 24 Allocation and apportionment of Understand difference between Lecture & 1206.4 Class quiz overheads: allocation and apportionment of Problem Mid Term II overhead and the basis of Solving End Term apportionment of Service Department overheads to production departments. 25 Problems on allocation and Learn how to prepare overhead Lecture & 1206.4 Class Quiz apportionment of factory overheads summary statement and statement of Problem Mid-Term II overhead costing Solving End Term 26 Problems on re-apportionment of Learn how to prepare re- Lecture & 1206.4 Class Quiz overheads apportionment of overheads Problem Mid-Term II Solving End Term 27 Overhead absorption & Problems on Knowledge on absorption of factory Lecture & 1206.4 Class Quiz overhead absorption overheads and selecting an Problem Mid-Term II absorption rate. Solving on End Term 28 Problems on overhead absorption - Learn to prepare overhead Lecture & 1206.4 Class quiz & Machine hour rate method. distribution summary and rates of Problem Home Assignment overhead absorption Solving Mid-Term II End Term 29 Introduction to methods of costing – Learn to prepare statement of unit Lecture & 1206.5 Class Quiz Unit costing costing Problem Mid-Term II 30 Problem on unit costing Solving End Term 31 Introduction to job costing, its Understand the concept of job Lecture & 1206.5 Class Quiz advantage and format of a job order costing and its advantage. Discussion Mid-Term II cost sheet End Term 32 Procedure for job cost accounting Learn how to prepare a job cost Lecture & 1206.5 Class Quiz accounting Discussion Mid-Term II End Term 33 Problem on job costing Learn how to prepare a job cost Lecture & 1206.5 Class quiz & accounting involving variety of Problem Home Assignment numerical. Solving Mid-Term II End Term 34-36 Introduction to contract costing, Understand the concept of Contract Lecture & 1206.5 Class Quiz Distinction between Job and Contract costing and how it is different from Discussion Mid-Term II Costing Job costing. End Term 37 Accounting Procedure in Contract Explain the procedure for preparing Lecture & 1206.5 Class Quiz Costing & Principles guiding cost plus contact account & cost-plus contract Discussion Mid-Term II contracts and running contracts and running contract End Term 38-40 Preparation of contract accounts Learn how to prepare a contract Lecture & 1206.5 Class Quiz & (format with numerical solving) account involving variety of Problem Home Assignment numerical. Solving Mid-Term II End Term 41-42 Introduction to process costing, Understand the concept of process Lecture & 1206.5 Class Quiz Features of process costing and its costing, its application and how it is Discussion Mid-Term II advantages, Distinction between different from job costing End Term process and job costing 43 Normal loss Vs. Abnormal loss/profit, Understand difference between Lecture & 1206.5 Class Quiz Procedure for process costing and its normal &abnormal losses and its Discussion Mid-Term II format treatment in process costing End Term 44 Problem on process costing with Understand the procedure for Lecture & 1206.5 Class Quiz & abnormal loss and gains process costing Problem Home Assignment Solving Mid-Term II End Term 45 Problem on process costing (Joint and Learn how to prepare a process cost Lecture & 1206.5 Class Quiz & by-product) accounting involving variety of Problem Home Assignment numerical. Solving End Term 46 Problem on process costing (Inter- Learn how to prepare a process cost Lecture & 1206.5 Class Quiz & process profits) accounting involving inter-process Problem Home Assignment profits Solving End Term 47 Problem on process costing with work- Learn how to prepare a process cost Lecture & 1206.5 Class quiz & in progress accounting with WIP Problem Home Assignment Solving End Term 48 Operating Costing – Meaning, Range of Understand the concept of operating Lecture & 1206.5 Class Quiz application of operating costing, costing & its application Discussion End Term Operating costing in transport industries 49 Preparation of format for operating Understand the process of Lecture & 1206.5 Class Quiz costing in transport services preparation of operating costing Discussion End Term 50-51 Problem on costing for transport Learn how to prepare a operating Lecture & 1206.5 Class Quiz & services costing statement with variety of Problem Home Assignment numerical Solving End Term 52 Recapitulation

Course Articulation Matrix: (Mapping of COs with POs)

CORRELATION WITH PROGRAM CORRELATION WITH CO STATEMENT OUTCOMES PROGRAM SPECIFIC OUTCOMES PO1 PO2 PO3 PO PO5 PO6 PO7 PSO1 PSO2 PSO3 PSO4 4 [120 Understand the basic concepts of 1 2 6.1] cost accounting, its relevance, use of the concepts of cost in costing and pricing of products and activities and analysis of costs for decision making [120 Apply inventory management 1 2 6.2] tools and techniques for effective inventory control and review of financial analysis of inventory management and control to make the students employable. [120 Understand the need of labour 2 1 6.3] cost control, various components of labour cost, labour turnover ratios and various incentive schemes. [120 Prepare cost estimates for 2 2 2 6.4] allocation and apportionment of overheads, calculate cost of products/services using overhead absorption rates to trace indirect costs to cost centres and use of cost information for decision making. [120 Apply traditional and 1 2 1 2 3 6.5] contemporary approaches to product costing in unit, job, contract and process costing environments. Understand modern day costing techniques and learn the conditions under which these would be appropriate.

3- Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

MANIPAL UNIVERSITY JAIPUR School of Business & commerce Department of Commerce Course Hand-out

Business Economics-II | CM 1207 | 3 Credits | 3 0 0 3

Session: Jan 19 – May 19 | Faculty: Shweta Taluka | Class: B Com (IISem)

A. Introduction: This course is offered by Dept. of Commerce. Business Economics includes all the external and internal factors affecting the economy of any country. Different policies of government as Monetary policy, Fiscal policy etc. also

states country's economy. B. Course Objectives: At the end of the course, students will be able to

[1207.1] Acquaint knowledge of the basic concept and various aspects of business economics and pure economics.

[1207.2] Obtain more wider aspect and knowledge of national income and its related terms.

[1207.3] Gain knowledge about concept of Keynesian economics[MPC, MPS, Multiplier].

[1207.4] Understand the different policies of government in the economy and their perspectives.

[1207.5] Know more about the different theories of inflation, deflation and money supply along with their implications on economy to develop their skills of understanding the system of it.

C. Program Outcomes and Program Specific Outcomes

[PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings.

[PO4].Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and the ability to act with an informed awareness of issues and participate in civic life through volunteering.

[PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them.

[PO6].Environment and Sustainability: Understand the issues of environmental contexts and sustainable development.

[PO7].Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes

[PSO1]: To understand concept, theories and operation of business using appropriate supportive technologies.

[PSO2]: To Prepare, analyse and interpret business problems and draw appropriate conclusions.

[PSO3]: To develop the capabilities required to apply cross-functional business knowledge and technologies in solving real- world business problems [PSO4]:Making Student capable of recognizing and resolving ethical issues that arise in business set ups.

D. Assessment Plan:

E. Syllabus Business Economics; Circular flow of income, Economic Sectors, Growth and Development Defined. National Income Accounting[GNP, GDP, NNP, NDP And Net Economic Welfare], Business Cycles Theory, Inflation, deflation, Stagflation. Theory of unemployment and Income, Elementary Keynesian Economics [Marginal Propensity to consume, Marginal propensity to Invest, Multiplier, Accelerator], Money Supply, Elementary Monetary Policy and Elementary Financial Policy. Text Books T1. Jhingan M L, Macro Economic Theory, Vikas Publishing House Pvt Ltd., Delhi, 2013. T2. Vaish M C, Macro Economic Theory, Vikas Publishing House Pvt Ltd., Delhi, 2014. Reference Books R1. Souza E D, macroeconomics, pearson, New Delhi,2012.

F. Lecture Plan:

5,6 Economic Sectors Explain different Lecture 1207.2 In Class Quiz Economic Sectors End Term 7,8 Growth and development Basic concept of Lecture& 1207.2 Class Quiz Growth and Discussion Mid Term I development End Term 9,10,11 Growth and development Explain different Discussion 1207.2 Class Quiz factors affecting Mid Term 1 End term 12,13 National income Explain concept of Lecture& 1207.3 National income Discussion Class Quiz Mid Term 1 End Term 14,15 National Income Basic understanding of Lecture 1207.3 Class Quiz National income Mid Term 1 End Term 16,17,18 Net economic welfare Explain the concept Lecture 1207.3 Class Quiz Mid Term I End Term 19,20,21 Business cycle Discuss various Lecture 1207.3 Class Quiz aspects of concept End Term 22,23,24 Business cycle Discuss various Discussion 1207.3 Class Quiz aspects of concept Mid Term II End Term 25 Inflation, deflation, stagflation Explain the key Lecture 1207.3 Class Quiz elements of Inflation, Mid Term II deflation, stagflation End Term 26,27 Inflation, deflation, stagflation Explain the key Discussion 1207.4 Mid Term II elements End Term 28,29,30 Theory of unemployment Explain the basic Discussion 1207.4 Class Quiz and income concept and details Mid Term II End Term 31,32 Theory of unemployment Explain basic theory Discussion 1207.5 Class Quiz and income End Term 33 Keynesian economics Explain basic concept Discussion 1207.5 Class Quiz End Term 34 Keynesian economics Explain the basics Discussion 1207.5 Class Quiz End Term 35 Monetary policy Discuss elements of Discussion 1207.5 Class Quiz policy End Term 36 Fiscal policy Explain key elements Discussion 1207.5 Class Quiz of policy

G. Course Articulation Matrix: (Mapping of COs with POs) CORRELATION WITH CORRELATION WITH PROGRAM PROGRAM OUTCOMES SPECIFIC OUTCOMES C STATEMENT O P P P P P P PO PSO PSO 2 PSO 3 PSO 4 O O O O O O 7 1 1 2 3 4 5 6 CM Acquaint knowledge of the basic 3 2 1 2 1 3 120 concept and various aspects of 7.1 business economics and pure economics.

CM Obtain more wider aspect and 2 2 1 3 1 2 120 knowledge of national income and 7.2 its related terms.

CM Gain knowledge about concept of 2 2 1 2 2 120 Keynesian economics[MPC, MPS, 7.3 Multiplier].

CM 1 3 2 1 2 120 Understand the different policies of 7.4 government in the economy and their perspectives.

CM 1 2 1 2 1 120 Know more about the different 7.5 theories of inflation, deflation and money supply along with their implications on economy to develop their skills of understanding the system of it.

4- Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

MANIPAL UNIVERSITY JAIPUR School of Business & commerce Department of Commerce Course Hand-out Principal of marketing | CM 1208 | 2 Credits | 2 0 0 2

Session: Jan 19 – May 19 | Faculty: Sona sen | Class: B.COM (II Sem)

A. Introduction: This course is offered by Dept. of Commerce give detail knowledge about marketing deep concept such as product and it level marketing research .distributions channel .product pricing. Type of various product and services also it gives the idea about various market segmentation.

B. Course Objectives: At the end of the course, students will be able to [1208.1] Understand about the concepts and strategies of marketing management. [1208.2] Describe about marketing mix & market segmentation [1208.3] Explain about product, price and identify various distribution channels in market to develop their skills for employability. [1208.4] Identify various concepts of promotion mix strategies [1208.5] Acknowledge about market research and sketch out the process and techniques used for Market Research

C. Program Outcomes and Program Specific Outcomes

[PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings.

[PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them.

[PO6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development.

[PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes

[PSO1]: To understand concept, theories and operation of business using appropriate supportive technologies.

[PSO2]: To Prepare, analyse and interpret business problems and draw appropriate conclusions.

D. Assessment Plan:

Criteria Description Maximum Marks Sessional Exam I 20 Internal Assessment Sessional Exam II 20 (Summative) In class Quizzes and Assignments , 10 Activity feedbacks (Accumulated and Averaged) End Term Exam End Term Exam 50 (Summative) Total 100 Attendance A minimum of 75% Attendance is required to be maintained by a student to be (Formative) qualified for taking up the End Semester examination. The allowance of 25% includes all types of leaves including medical leaves. Make up Assignments Students who misses a class will have to report to the teacher about the absence. (Formative) A makeup assignment on the topic taught on the day of absence will be given which has to be submitted within a week from the date of absence. No extensions will be given on this. The attendance for that particular day of absence will be marked blank, so that the student is not accounted for absence. These assignments are limited to a maximum of 5 throughout the entire semester. Homework/ Home Assignment/ Activity There are situations where a student may have to work in home, especially before Assignment a flipped classroom. Although these works are not graded with marks. However, a (Formative) student is expected to participate and perform these assignments with full zeal since the activity/ flipped classroom participation by a student will be assessed and marks will be awarded.

E. Syllabus Introduction: Marketing Mix, Value Chain Analysis, Marketing Environment. Market Segmentation- Targeting and positioning. Product: Product and product levels, Types of goods, Product–mix, New Product development, Product Life Cycle. Pricing: Concept, Objectives, factors affecting pricing of a product, Pricing process. Channels of Distribution: selection of Channels & Types of channels of distribution. Promotion Mix: Advertising. Sales Promotion: Importance & Techniques of Sales Promotion, Personal selling, Publicity & Public relations. Marketing Research: Meaning & Importance, Process Tools & techniques of Research.

F. Text Books T1. P Kotler, Marketing Management. Prentice Hall of India, New Delhi. T2. V.S. Ramaswamy, and S. Namakumari, (2002). Marketing Management, Planning and Control. Macmillan India Ltd., New Delhi T3. Sherleker S.A.; Marketing Management, Himalaya Publishing House, Bombay.

G. Reference Books R1. Person publication principal of marketing

H. Lecture Plan:

Lec No Topics Session Mode of Corresponding Mode of Outcome Delivery CO Assessing the Outcome 1 Introduction and Course Hand-out To acquaint and Discussion NA NA briefing clear teachers expectations and understand student expectations 2 Introduction of market and it's Basic Lecture 1208.1 In Class Quiz history of market understanding Mid Term1 of indirect taxes

3 Marketing mix concept Explain Lecture 1208.2 In Class Quiz product End Term 4 Marketing mix (product ,price ,place Explain concept Lecture 1208.3 ,promotion physical mix Mid Term evidence,process and people) 2

5, Major types of product and service Explain Lecture 1208.2 In Class Quiz difference MidTerm1 between product and service 6,7,8 concept of market segmentation Discuss Lecture & 1208.3 Class Quiz concept of Discussion Mid Term I market and its End Term segmentation 9,10,11 Market envioment and its type Discuss the Discussion 1208.2 Class Quiz various type of Mid Term 1 market End term envioment 12,13 Promotion concept Describe Lecture & 1208.3 about basic Discussion Class Quiz concept type Mid Term II promotion End Term and mix 14,15 Pricing concept Basic Lecture 1208.3 Class Quiz understanding Mid Term II of factors of pricing and it's process 16,17,18 Explain Lecture 1208.2 Class Quiz Channel of distribution of goods and .importance of Mid Term II service in different market channels in End Term distribution and process and types 19,20,21 Market research :market and it's Process tolls Lecture 1208.3 Class Quiz research important s and technics Mid Term and how it is End Term important 22,23,24 Syllabus topic revision Complete Discussion 1208.2 End Term marketing

I. Course Articulation Matrix: (Mapping of COs with POs) CORRELATION WITH PROGRAM CORRELATION WITH PROGRAM OUTCOMES SPECIFIC OUTCOMES C STATEMENT O P P P P P P PO PSO 1 PSO 2 PSO 3 PSO 4 O O O O O O 7 1 2 3 4 5 6 120 Understand about the concepts and 2 2 3 1 1 1 3 3 1 3 1 8.1 strategies of marketing management

120 Describe about marketing mix & 3 3 2 2 3 1 3 2 2 1 8.2 market segmentation

120 explain about product, price and 1 2 3 1 3 2 1 2 8.3 identify various distribution channels in market to develop their skills for employability.

120 identify various concepts of 3 2 2 3 2 2 8.4 promotion mix strategies

120 Acknowledge about market 3 2 2 2 2 1 1 8.5 research and sketch out the process

and techniques used for Market Research

MANIPAL UNIVERSITY JAIPUR School of Business & commerce Department of Commerce Course Hand-out

FINANCIAL ACCOUNTING –II | CM1209 | 4 Credits | 3 1 0 4

Session: Jan 19 – May 19 | Faculty: Dr. Gaurav Lodha | Class: B.COM (II Sem.)

H. Introduction: This course is offered by Dept. of Commerce in the second semester of B.Com Program. It is designed to acquaint the students with various accounting procedure and practices used in the business world at different domains

of the Society. It intend to cover all the other aspects of accounting techniques and methods used in specific business set ups.

I. Course Objectives: At the end of the course, students will be able to:

[1209.1] Describe the principles & Procedures of the Sectional Balancing and Self Balancing systems & Accounts from

incomplete records. [1209.2] Explain Accounting for empty containers, Voyage Accounts. [1209.3] Interpret and Illustrate Accounting for Insurance Claims: Loss of Stock & Consequential Losses & Royalty Accounts. [1209.4] Recognize the Methods of Hire Purchase and instalment payment systems to develop the skill for it. [1209.5] Learn the Process of Branch Accounting and Departmental Accounting and Hotel & Farm Accounting.

J. Program Outcomes and Program Specific Outcomes

[PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings.

[PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them.

[PO6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development.

[PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes

[PSO1]: To understand concept, theories and operation of business using appropriate supportive technologies.

[PSO2]: To Prepare, analyse and interpret business problems and draw appropriate conclusions.

K. Assessment Plan:

L. Syllabus Contents: Sectional Balancing and Self Balancing systems. Accounts from incomplete records (Single entry system). Accounting for empty containers. Voyage Accounts. Insurance Claim: Loss of Stock & Consequential Losses. Royalty Accounts. Hire Purchase and instalment payment systems. Branch Accounting. Departmental Accounting. Hotel & Farm Accounting. M. Text Books T1. Rajpurohit & Joshi, Financial Accounting, RPP, Jodhpur. 2017 T2. Maheshwari S. N: Financial Accounting, Vikas Publishing House, New Delhi. 2017 N. Reference Books R1. R L Gupta, and M Radhaswamy: Financial Accounting, Sultan Chand & Sons, New Delhi. 2015 R2. Shukla M.C., Grewal T.S, and S.C.L Gupta: Advanced Accounting, S. Chand & Co. New Delhi. 2017

O. Lecture Plan:

Lec No Topics Session Outcome Mode of Corresponding Mode of Delivery CO Assessing the Outcome 1 Introduction and Course To acquaint and clear Discussion NA NA Hand-out briefing teachers expectations and understand student expectations 2,3 Sectional Balancing and Self Basic understanding of Lecture 1209.1 Class Quiz Balancing systems- Sectional Balancing End term Introduction and Self Balancing systems 4,5 Problems on Sectional Understand Tutorial & 1209.1 Balancing and Self Balancing Procedure of Discussion Class Quiz systems Preparation of End Term Accounts under Sectional Balancing and Self Balancing systems 6 Accounts from incomplete Basic understanding of Lecture 1209.1 Class Quiz records (Single entry meaning of (Single End Term system)- Introduction entry system) 7,8 Problems on Accounts Understand Tutorial & 1209.1 Class Quiz from incomplete records Procedure of Discussion End Term (Single entry system) Preparation of Accounts under Single entry system 9,10 Problems on Accounts Understand Tutorial & 1209.1 Class Quiz from incomplete records Procedure of Discussion End Term (Single entry system) conversion of single entry into double entry system 11 Accounting for empty Basic understanding of Lecture 1209.2 Class Quiz containers- Introduction meaning of Accounting Mid Term I for empty containers End Term 12,13 Problems on Accounting Understand Tutorial & 1209.2 Class Quiz for empty containers Procedure of Discussion Mid Term I Accounting for empty End Term containers 14 Voyage Accounts Basic understanding of Lecture 1209.2 Mid Term I meaning of Voyage End Term Accounts 15,16 Problems on Voyage Understand Tutorial & 1209.2 Class Quiz Accounts Procedure of Solving Discussion Mid Term I Voyage Accounting End Term Problems 17,18 Insurance Claim: Loss of Basic understanding of Lecture 1209.3 Class Quiz Stock & Consequential Insurance Claims for Mid Term I Losses Loss of Stock & End Term Consequential Losses 19,20 Problems on Insurance Understand Tutorial & 1209.3 Class Quiz Claims for Loss of Stock Procedure of Solving Discussion Mid Term I Insurance Claims for End Term Loss of Stock Problems 21,22 Problems on Insurance Understand Tutorial & 1209.3 Class Quiz Claims for Consequential Procedure of Solving Discussion Mid Term I Losses Insurance Claims for End Term Consequential Losses Problems 23,24 Royalty Accounts Basic understanding of Lecture 1209.3 Class Quiz Royalty Accounts Mid Term I End Term 25,26 Problems on Royalty Understand Tutorial & 1209.3 Class Quiz Accounts Procedure of Solving Discussion Mid Term I Royalty Accounts End Term Problems 27,28 Problems on Royalty Understand Tutorial & 1209.3 Class Quiz Accounts Procedure of Solving Discussion Mid Term I Royalty Accounts End Term Problems on Sub Lease 29,30 Hire Purchase and Basic understanding of Lecture 1209.4 Class Quiz instalment payment Hire Purchase and End Term systems instalment payment systems 31,32,33,34 Problems on Hire Understand Tutorial & 1209.4 Class Quiz Purchase and instalment Procedure of Solving Discussion End Term payment systems Problems on Hire Purchase and instalment payment systems 35,36 Branch Accounting Basic understanding of Lecture 1209.5 Class Quiz Types of Branch and Mid Term II their Accounting End Term 37,38,39,40 Problems on Branch Understand Tutorial & 1209.5 Class Quiz Accounting Procedure of Solving Discussion Mid Term II Problems on End Term Controlled Branches 41,42,43 Problems on Branch Understand Tutorial & 1209.5 Class Quiz Accounting Procedure of Solving Discussion Mid Term II Problems on End Term Independent and Foreign Branches 44,45 Departmental Accounting Basic understanding of Lecture 1209.5 Class Quiz Departmental Mid Term II Accounting End Term 46,47 Problems on Departmental Understand Tutorial & 1209.5 Class Quiz Accounting Procedure of Solving Discussion Mid Term II Problems End Term Departmental Accounting 48 Hotel & Farm Accounting Basic understanding of Lecture 1209.5 Class Quiz Hotel & Farm End Term Accounting 49,50 Problems on Hotel & Farm Understand Tutorial & 1209.5 Class Quiz Accounting Procedure of Solving Discussion End Term Problems on Hotel & Farm Accounting 51,52 Revision Recapping all the Lecture NA NA topics in brief

P. Course Articulation Matrix: (Mapping of COs with POs) CORRELATION WITH PROGRAM CORRELATION WITH PROGRAM OUTCOMES SPECIFIC OUTCOMES CO STATEMENT P P P P P P PO PSO 1 PSO 2 PSO 3 PSO 4 O O O O O O 7 1 2 3 4 5 6 CM Describe the principles & Procedures 1 1 1 1 1 1 1209 of the Sectional Balancing and Self .1 Balancing systems & Accounts from incomplete records. CM Explain Accounting for empty 1 1209 containers, Voyage Accounts. .2 CM Interpret and Illustrate Accounting 2 1 2 2 2 2 1 1209 for Insurance Claims: Loss of Stock & .3 Consequential Losses & Royalty Accounts. CM Recognize the Methods of Hire 1 1 1 1 1 1209 Purchase and instalment payment .4 systems to develop the skill for it.. CM Learn the Process of Branch 1 2 1 1 2 1 1 1 1209 Accounting and Departmental .5 Accounting and Hotel & Farm Accounting. 5- Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

MANIPAL UNIVERSITY JAIPUR School of Business and Commerce Department of Commerce Course Hand-out

Business Statistics | MA1202 | 4 Credits | 3 1 0 4

Session: Jan 19 – May 19 | Faculty: Ashish Kumar | Class: B.Com (II Sem)

Introduction: This course is offered by Dept. of Mathematics & Statistics as a compulsory paper. It is an important subject and step in all spheres of data analysis. The course aims at providing the basics of measures of central tendency, dispersion, correlation & regression, hypothesis testing with emphasis on some commonly encountered hypothesis tests in statistical data analysis such as in comparisons of averages, testing for

variability, proportions and significance testing in regression analysis.

Q. Course Objectives: At the end of the course, students will be able to

[1202.1]. collect appropriate data from the field for the empirical study and applying measures of central tendency & Dispersion. [1202.2]. completely describe a data set using correlation. [1202.3]. demonstrate knowledge of forecasting using regression analysis. [1202.4]. construction of index number for analyzing data. [1202.5]. interpret the random phenomena of business data using probability distributions. [1202.6]. Analysis of time series data related to business and commerce.

R. Program Outcomes and Program Specific Outcomes

[PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings.

[PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them.

[PO6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development.

[PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes

[PSO1]: To understand concept, theories and operation of business using appropriate supportive technologies.

[PSO2]: To Prepare, analyse and interpret business problems and draw appropriate conclusions.

S. Assessment Plan:

T. Syllabus

MA1202 Business Statistics [3 1 0 4]

1. Measures of Central Value: Meaning. Need for measuring central value. Characteristics of an ideal measure of central value. Types of averages – mean, median, mode, harmonic mean, geometric mean. Measures of dispersion: range, quartile deviation, mean deviation, standard deviation, variance &coefficient of variation. 2. Probability: Meaning and need. Theorems of addition and multiplication, Conditional probability. Bayes‟ theorem. Random Variable - discrete and continuous. Probability Distribution: Meaning, characteristics (Expectation and variance) of Binomial, Poisson, Geometric, Uniform, Exponential, Normal distribution, Central limit theorem. 3. Correlation Analysis: Meaning and significance. Correlation and Causation. Types of correlation. Methods of studying simple correlation - Scatter diagram, Karl Pearson‟s coefficient of correlation, Spearman‟s Rank correlation coefficient. Regression Analysis: Meaning and significance, Regression vs. Correlation, Regression lines (X on Y, Y on X). 4. Index Numbers: Meaning and significance. Problems in construction of index numbers. Methods of constructing index numbers Weighted and Un-weighted (simple aggregative and Un-weighted simple average of price relative methods. Analysis of Time Series: Measurement of trend - Freehand method, Semi average method Moving average, Method of least squares, Measurement of seasonal variations - method of simple averages, ratio to trend method.

Text Books: 1. B.L Agarwal, Basic Statistics, New Age Publications, 2013. 2. Goon, Gupta, Dasgupta : Fundamental of Statistics Vol. 1., New Age Publications, 2013. 3. S.P. Gupta (S.P.) : Statistical Methods, Sultan Chand & Sons, 34th Edition Reference Books: 1. Richar Levin & David Rubin : Statistics for management, Prentice Hall 2. Boot & Cox : Statistical analysis for managerial decisions, Tata McGraw Hill 3. I.C. Dhingra & M.P. Gupta: Lecture in business statistics.

U. Lecture Plan:

Lec Topics Session Outcome Mode of Corresponding Mode of Assessing No Delivery CO the Outcome 1 Measures of Central To understand the Lecture 1202.1 Value: Meaning. Need for introduction of measuring central value. Statistics Characteristics of an ideal measure of central value. 3 Types of averages – To understand the Lecture 1202.1 In Class Quiz arithmetic mean (for Arithmetic mean individual, discrete and continuous series) 5 median (for individual, To understand the Lecture 1202.1 In Class Quiz discrete and continuous median End Term series) 7 mode by using inspection To understand the Lecture 1202.1 Home Assignment method (for individual, mode End Term discrete and continuous series) 8 harmonic mean (for To understand the Lecture 1202.1 In Class Quiz individual, discrete and harmonic mean End Term continuous series) 9 geometric mean(for To understand the Lecture 1202.1 Class Quiz individual, discrete and Geometric mean Mid Term I continuous series) End Term Assignment 1 11 Measures of dispersion: To understand the Lecture 1202.1 Home Assignment range, quartile deviation (for measures of dispersion Class Quiz individual, discrete and Mid Term 1 continuous series) End Term 13 mean deviation about mean To understand the Lecture 1202.1 Class Quiz mean deviation Mid Term 1 and median (for individual, End Term discrete and continuous series) 16 standard deviation & variance To understand the Lecture 1202.1 Class Quiz concept of variance Mid Term I (for individual, discrete and and S.D. End Term continuous series) 17 coefficient of variation. To understand the Lecture 1202.1 Class Quiz concept of coefficient End Term of variation Assignment 2 18 Correlation Analysis: To understand the Lecture 1202.2 Class Quiz Meaning and significance. concept of relationship Mid Term I Correlation and Causation. between variables End Term Types of correlation. 20 Methods of studying simple To understand the Lecture 1202.2 Class Quiz correlation - Scatter diagram, Pearson’s correlation Mid Term I Karl Pearson‟s coefficient of End Term correlation 22 Spearman‟s Rank To understand the Lecture 1202.2 Class Quiz correlation coefficient( when Rank correlation Mid Term I ranks are given, when ranks End Term are not given and when equal and tied ranks) 23 Regression Analysis: To understand the Lecture 1202.3 Class Quiz Meaning and significance. concept of regression End Term Regression vs. Correlation. Mid Term II

25 Regression lines (X on Y, Y To understand the Lecture 1202.3 Class Quiz concept of regression End Term on X) lines Mid Term II

Assignment 3 27 Analysis of Time Series: To understand the Lecture 1202.6 Class Quiz Measurement of trend - importance of time End Term Freehand method, Semi series Mid Term II average method 29 Moving average( odd period To understand the Lecture 1202.6 Class Quiz and even period) importance of moving End Term average method in Mid Term II time series 31 Method of least squares To understand the Lecture 1202.6 Class Quiz (when number of years is importance of least End term odd and even) square method in time Mid Term II series 33 Measurement of seasonal To understand the Lecture 1202.6 Class Quiz variations - method of simple importance of Mid Term II averages, ratio to trend sessional variations in method. time series 34 Index Numbers: Meaning To understand the Lecture 1202.4 Class Quiz and significance. Problems in importance of index Mid Term II construction of index numbers End Term numbers. 35 Methods of constructing To understand the Lecture 1202.4 Class Quiz index numbers Un-weighted construction of index Mid Term II simple aggregative and Un- numbers End Term weighted simple average of price relative methods 37 weighted aggregative To understand the Lecture 1202.4 Class Quiz mehod: Laspeyre’s method, construction of index Mid Term II Paasche’s method and Fisher numbers End Term method and weighted average of price relative methods Assignment 4 39 Probability: Meaning and Examine the three Lecture 1202.5 Class Quiz need. Theorems of addition definitions of End Term and multiplication. probability (statement & numerical) 41 Conditional probability. To understand the Lecture 1202.5 Class Quiz Bayes‟ theorem (definition & concept of Bayes End Term numerical) theorem 42 Random Variable - discrete Introduction to Lecture 1202.5 Class Quiz and continuous. random variables End Term (Introduction & definition) 43 Probability Distribution: Recall the concept of Lecture 1202.5 Class Quiz Meaning, probability End Term characteristics (Expectation distributions and variance) of Binomial 44 Meaning, characteristics To examine the Lecture 1202.5 Class Quiz (Expectation and variance), various properties of End Term numerical of Poisson Poisson Distribution distribution 45 Meaning, characteristics To examine the Lecture 1202.5 Class Quiz (Expectation and variance) , various properties of End Term geometric Distribution numerical of Geometric distribution 46 Meaning, characteristics To examine the Lecture 1202.5 Class Quiz various properties of End Term (Expectation and variance), uniform Distribution numerical of Uniform distribution 47 Meaning, characteristics To examine the Lecture 1202.5 Class Quiz (Expectation and variance), various properties of End Term numerical of Exponential Exponential Distribution 48 Meaning, characteristics To examine the Lecture 1202.5 Class Quiz (Expectation and variance), various properties of End Term numerical of Normal Normal Distribution distribution. 49 Central limit theorem. To examine the Lecture 1202.5 Class Quiz various properties of End Term Central limit theorem Assignment-5

V. Course Articulation Matrix: (Mapping of COs with POs) CORRELATION WITH PROGRAM SPECIFIC CO STATEMENT OUTCOMES P P P P P P P PSO PSO PSO3 PSO 4 O O O O O O O 1 2 1 2 3 4 5 6 7 MA1202. collect appropriate data from the field 3 1 for the empirical study and applying measures of central tendency & Dispersion.

MA1202. completely describe a data set using 2 2 2 correlation. MA1202. demonstrate knowledge of forecasting 2 2 3 using regression analysis. MA1202. construction of index number for 2 4 analyzing data. MA1202. interpret the random phenomena of 1 5 business data using probability distributions. MA1202. Analysis of time series data related to 3 2 2 2 6 business and commerce. 1-Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

MANIPAL UNIVERSITY JAIPUR

School of Humanities and Social Sciences DEPARTMENT OF LANGUAGES Course Hand-out

Reading Language through Literature| EN1213| 2 Credits {2 0 2 3}

Session: Jan. 19 – May 19 | Faculty: Dr Yashoda Verma | Class: B.Com. II Semester

RR. Introduction: This course is offered by Department of Languages as a core course to the students of

BBA/B.Com in IInd Semester. The course offers an in depth knowledge of Language as an important branch of English language studies. It covers basic concepts such as properties of human languages, word formation, Grammar, Comprehension and Composition. There is no specific prerequisite on the part of students as the course begins with the very basics of the field of study.

SS. Course Outcomes: At the end of the course, students will be able to :

[EN1213.1] Understand the fundamental principles of effective communication skills and presentation skills.

[EN1213.2] Develop critical and creative thinking abilities for communicative competence

[EN1213.3] Display enhanced competence in oral and written communication

[EN1213.4] Improve ideas with precision and coherence in writing

[EN1213.5] Recognize the importance of communication skills like listening, speaking, reading and writing with advancement of competitive world.

PROGRAM OUTCOMES Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions, checking out the degree to which these assumptions are accurate and valid, and looking at our ideas and decisions (intellectual, organizational, and personal) from different perspectives. [PO.1]. Effective Communication: Speak, read, write and listen clearly in person and through electronic media in English and in one Indian language, and make meaning of the world by connecting people, ideas, books, media and technology. [PO.2]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings. [PO.3]. Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and the ability to act with an informed awareness of issues and participate in civic life through volunteering. [PO.4]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them. [PO.5]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development. [PO.6]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio-technological changes.

PROGRAM SPECIFIC OUTCOMES : [PSO1]: To understand concept, theories and operation of business using appropriate supportive technologies.

[PSO2]: To Prepare, analyse and interpret business problems and draw appropriate conclusions.

TT. Assessment Plan: Criteria Description Maximum Marks Sessional Exam I (Closed Book) 20 Internal Assessment Sessional Exam II (Closed Book) 20 (Summative) In class Quizzes and Assignments , 10 Activity feedbacks (Accumulated and Averaged) End Term Exam End Term Exam (Closed Book) 50 (Summative) Total 100 Attendance A minimum of 75% Attendance is required to be maintained by a student to (Formative) be qualified for taking up the End Semester examination. The allowance of 25% includes all types of leaves including medical leaves. Make up Assignments Students who misses a class will have to report to the teacher about the (Formative) absence. A makeup assignment on the topic taught on the day of absence will be given which has to be submitted within a week from the date of absence. No extensions will be given on this. The attendance for that particular day of absence will be marked blank, so that the student is not accounted for absence. These assignments are limited to a maximum of 5 throughout the entire semester. Homework/ Home Assignment/ There are situations where a student may have to work at home, especially Activity Assignment before a flipped classroom. Although these works are not graded with (Formative) marks. However, a student is expected to participate and perform these assignments with full zeal since the activity/ flipped classroom participation by a student will be assessed and marks will be awarded.

UU. SYLLABUS Phonetics and Vocabulary: Transcription of Phonetic Symbols, Word Stress, Synonyms and Antonyms, Word Formation; Grammar and Usage: Transformation of Sentences, Clauses, Determiners, Verbs and Verb Tenses; Comprehension :William Blake’s The Little Black Boy, Lewis Carroll’s A Mad Tea Party, Ruskin Bond’s Night Train for Deoli, M.K. Gandhi’s The Birth of Khadi, J.L Nehru’s A Tryst with Destiny, A.P.J Abdul Kalam’s Vision for 2020; Compositional Skills: Letters- Formal and Informal, Review Writing, Memo Writing, Paragraph Writing. Reference/Text Books: 1. Sawhney, Panja and Verma eds. English At the Workplace. Macmillan 2003. 2. Singh, R.P. Professional Communication. OUP. 2004. 3. Sasikumar, V., Dutta and Rajeevan, A Course in Listening and Speaking –I Foundation Books. 2005. 4. Quirk and Greenbaum: A University Grammar of English, Longman, 1973.

Lecture Plan:

Lec. No Topics Session Mode of Corresponding Mode of Outcome Delivery CO Assessing the Outcome 1 Introduction and Course To acquaint and Lecture & NA NA Hand-out briefing. clear teacher’s Discussion expectations and understand students’ expectations 2- 3 Definition and scope of To familiar Lecture & EN1112.1 End Sessional Linguistics, Phonetics, students about Discussion Description of vowels the correct and consonants of pronunciation English language 4-6 Symbols for the sounds Building Lecture & EN1112.1 End Sessional of English and phonemic vocabulary Discussion transcription, transcription, word stress, Phoneme and syllable 7 Synonyms and Building Lecture & EN1112.3 Assignment- 1, Antonyms, Word vocabulary Discussion Mid Term -2 Formation End Sessional 8 Word Formation; Sentence framing Lecture & EN1112.3 Mid Term -2 Discussion End Sessional 9-10 Clauses, Determiners Sentence framing Lecture & EN1112.3 Mid Term -2 Discussion End Sessional 11-12 Verbs and Verb Tenses Grammatical skills Lecture & EN1112.3 Mid Term -2 Discussion End Sessional 13-14 Active Passive Grammatical skills Lecture & EN1112.3 Mid Term-1, Discussion End Sessional 15-16 Direct Indirect Grammatical skills Lecture & EN1112.3, Mid Term- 2, Discussion EN1112.4, End Sessional EN1112.5 17 William Blake’s The To familiar Lecture & EN1112.4, Mid Term-1 Little Black Boy students about Discussion EN1112.5 End Sessional the various Literary genre 18 Lewis Carroll’s A Mad The genre of Lecture & EN1112.4, Assignment- 2 Tea Party story in literature Discussion EN1112.5 Mid Term-1 End Sessional 19-20 Ruskin Bond’s Night The genre of Lecture & EN1112.4, Mid Term -2 Train for Deoli, story in literature Discussion EN1112.5 End Sessional 21 M.K. Gandhi’s The Birth Developing moral Lecture & EN1112.4, Mid Term -2 of Khadi, values Discussion EN1112.5 End Sessional 22 J.L Nehru’s A Tryst with Developing moral Lecture & EN1112.4, Mid Term -2 Destiny, values Discussion EN1112.5 End Sessional 23 A.P.J Abdul Kalam’s To broaden vision Lecture & EN1112.4, Mid Term-1 Vision for 2020 among students Discussion EN1112.5 Assignment- 3 End Sessional 24 Letters- Formal and Writing skills for Lecture & EN1112.2 Mid Term- 1, End Informal, presentation Discussion Sessional 25-26 Review Writing, Writing skills for Lecture & EN1112.2 End Sessional presentation Discussion 27-28 Memo Writing, Writing skills for Lecture & EN1112.2 End Sessional Paragraph Writing. presentation Discussion

VV. Course Articulation Matrix: (Mapping of COs with POs)

CO STATEMENT Correlation with Program Correlation with Program Outcomes (POs) Specific Outcomes (PSOs) P P P P P PO PO PSO1 PSO PSO 3 O O O O O 6 7 2 1 2 3 4 5 EN Understand the fundamental 3 3 2 1 2 3 1213.1 principles of effective communication skills and presentation skills. EN Develop critical and creative thinking 3 3 2 1 2 2 1213.2 abilities for communicative competence. EN Display enhanced competence in 3 3 2 1 1 2 1213.3 oral and written communication.

EN Improve ideas with precision and 3 3 2 0 0 1 1213.4 coherence in writing.

EN Recognize the importance of 3 3 2 1 2 0 1213.5 communication skills like listening,

speaking, reading and writing with advancement of competitive world.

1-Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

MANIPAL UNIVERSITY JAIPUR School of Business & Commerce Department of Commerce Course Hand-out

WW. Introduction: Banking systems and processes have undergone a paradigm change during the last couple of decades. With the ever increasing economic pressures, banking has assumed paramount importance. The course aims at

acquainting the students with the basic banking structure India and the rules and laws that govern banking as a structure. Further, the course introduces the students with the recent changes and developments in the banking processes and their impact on various stakeholders.

XX. Course Outcomes: At the end of the course, students will be able to

[1303.1] Understand banking structure of the country and the various functions performed by the banks.

[1303.2] Understand the various dimensions of special and general relationship between customer and banker and the various functions performed by the banks.

[1303.3] Elaborate Banking Regulation Act, 1949 and RBI Act, 1934 in terms of Indian Banking System.

[1303.4]Understand the importance of Negotiable Instrument Act and its provisions which are applicable to Banks in India.

[1303.5] Narrate various types of services offered by the banks to the customers and their related attributes to develop their employability.

[1303.6] Describe Retail Banking and its various dimensions

YY. PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES

[PO.1]. Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions, checking out the degree to which these assumptions are accurate and valid, and looking at our ideas and decisions (intellectual, organizational, and personal) from different perspectives. [PO.2]. Effective Communication: Speak, read, write and listen clearly in person and through electronic media in English and in one Indian language, and make meaning of the world by connecting people, ideas, books, media and technology. [PO.3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings [PO.4]. Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and the ability to act with an informed awareness of issues and participate in civic life through volunteering [PO.5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them. [PO.6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development [PO.7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes

ZZ. Assessment Plan:

AAA. SYLLABUS

Bank & Banking system in India: Recent Trends in Indian Banking, Challenges before banks in India. Banking Legislation in India- RBI Act 1934, Banking (Regulation) Act 1949. Banker Customer Relationship: Definition of the term banker and customer – general and special relationship, termination of relationship, pass book, types of accounts and their operations, types of customers, Different Deposit Products & Services; Services to Customers & Investors. KYC / AML / CFT norms. Negotiable Instruments Act, 1881: Applicability; Definition; Important Provisions. Payment and Collection of Cheques and Other Negotiable Instruments; Role & Duties of Paying & Collecting Banks; Endorsements; Forged Instruments; Bouncing of Cheques; Its Implications. Cheque Truncation System. Ancillary Services: Remittances; Safe Deposit Lockers; Govt. Business; EBT. Retail Banking: Credit Cards, Debit Cards, Smart Cards, Home Loans, Personal Loans, Consumer Loans. Technology in Banking. Alternate Delivery Channels :Phone Banking, ATMs, Net Banking, POS Banking, Kiosk Banking, e-Lobby, Mobile Banking, Digital Branches.

BBB. TEXT BOOKS

T1: Sethi Jyotsna, Bhatia Nishwan, Elements of Banking, 2nd ed, PHI Learning, 2015

CCC. REFERENCE BOOKS

R1:Mishra Sukhvinder, Banking Law and Practice, 2nd ed, S. Chand, 2014

R2:Muraleedharan D, Modern Banking: Theory and Practice, PHI Learning, 2014

R3:Trivedi I.V., Jatana Renu, Indian Banking System, RBSA Publishers, 2012 R4:Sharma Deendayal, Principles of Banking, Rajat Publications, 2014

R5: Heffernan Shelagh, Modern Banking in Theory and Practice, Wiley Publication, 2016

R6:Choudhry Moorad, The Principles of Banking, Wiley Finance, 2015

Lecture Plan: Session Topics No.

1 Course Introduction

2 Introduction to Banks and Banking system in India

3 Recent Trends in Indian Banking

4. Challenges before banks in India

5 Banking Legislation in India- RBI Act 1934 I

6 Banking Legislation in India- RBI Act 1934 II

7 Banking Legislation in India-Banking Regulation Act,1949 I

8 Banking Legislation in India-Banking Regulation Act,1949 II

9 Banker Customer Relationship: Definition of the term banker and customer

10 Banker Customer Relationship: General Relationship

11 Banker Customer Relationship: Special Relationship

12 Termination of Banker and Customer Relationship

13 Pass Book: Meaning, Forms and usage

14 Types of accounts and their operations

15 Types of Customers

16 Different Deposit Products & Services I

17 Different Deposit Products & Services II

18 Services Offered by Banks to customers and investors I

19 Services Offered by Banks to customers and investors II

20 KYC norms

21 AML and CFT norms

22 Negotiable Instruments Act, 1881: Applicability; Definition

23 Negotiable Instruments Act, 1881: Important Provisions

24 Payment and Collection of Cheque and Other Negotiable Instruments I

25 Payment and Collection of Cheque and Other Negotiable Instruments II

26 Role & Duties of Paying & Collecting Banks 27 Endorsements: Meaning and Types

28 Forged Instruments

29 Bouncing of Cheque and Implications

30 Cheque Truncation System

31 Ancillary Services: Remittances, Safe Deposit

32 Ancillary Services: Lockers; Govt. Business; EBT

33 Retail Banking: Credit Cards, Debit Cards, Smart Cards

34 Retail Banking: Home Loans, Personal Loans, Consumer Loans

35 Technology in Banking: Alternate Delivery Channels

36 Phone Banking, ATMs, Net Banking, POS Banking, Kiosk Banking

37 E-Lobby, Mobile Banking, Digital Branches

38 Banking Issues in India

39 Revision

DDD. Course Articulation Matrix: (Mapping of COs with POs) CORRELATION WITH PROGRAM CORRELATION WITH OUTCOMES PROGRAM SPECIFIC CO STATEMENT OUTCOMES PO 1 PO 2 PO P PO PO PO 7 PSO PSO PSO PSO 3 O 5 6 1 2 3 4 4 [1303. Understand banking structure 1 2 1] of the country and the various functions performed by the banks [1303. Understand the various 1 2 2] dimensions of special and general relationship between customer and banker and the various functions performed by the banks [1303. Elaborate Banking Regulation 2 1 3] Act, 1949 and RBI Act, 1934 in terms of Indian Banking System [1303. Understand the importance of 2 1 4] Negotiable Instrument Act and its provisions which are applicable to Banks in India [1303. Narrate various types of 1 2 5] services offered by the banks to the customers and their related attributes to develop their employability. [1303. Describe Retail Banking and its 2 1 6] various dimensions

6- Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

MANIPAL UNIVERSITY JAIPUR

School of Business and Commerce Department of Commerce Course Hand-out

Fundamentals of Entrepreneurship| CM 1305 | 3 Credits | 3 0 0 3

Session: July 18– Dec 18 | Faculty: Ms. Archana Poonia | Class: BCOM IV Sem.

EEE. Introduction: The course on Fundamentals of Entrepreneurship intends to inculcate in graduates an advanced level of entrepreneurial vision and entrepreneurial will. Further, this course enables students with the ability to identify entrepreneurial opportunities that exist, those that represent untapped markets and underserved markets, and those that can be created by applying existing technologies to new fields and new markets.

FFF. Course Outcomes: At the end of the course, students will be able to

[1305.1] To provide understanding of the relevance of Entrepreneurship as a means of management practice in the context of a fast changing organizational structure in a global environment.

[1305.2] To identify & develop of opportunities for an entrepreneur in an uncertain & inflexible environment. [1305.3] To find out the ways to minimize the external threats. [1305.4] Use critical thinking skills & apply ethical understanding perspective in business situations. [1305.5] Develop a well-presented business plan that is feasible for the budding entrepreneurship to create employable situations for them. [1305.6] Demonstrate the ability to find an attractive market that can be reached economically

A. PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES [PO1].Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions, checking out the degree to which these assumptions are accurate and valid, and looking at our ideas and decisions (intellectual, organizational, and personal) from different perspectives. [PO2].Effective Communication: Speak, read, write and listen clearly in person and through electronic media in English and in one Indian language, and make meaning of the world by connecting people, ideas, books, media and technology. [PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings. [PO4]. Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and the ability to act with an informed awareness of issues and participate in civic life through volunteering. [PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them. [PO6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development. [PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes [PSO.1]: Communication Capabilities: Understand, prepare and present well-organized and effective reports on business issues using appropriate supportive techniques, methods and technologies. [PSO.2]: Critical and Reflective Thinking: Demonstrate the ability to identify a business problem, isolate its key components, analyze and assess the salient issues, set appropriate criteria for decision making, draw appropriate conclusions and implications for proposed solutions. [PSO.3]: Knowledge Integration: Demonstrate the capabilities required to apply cross-functional business knowledge and technologies in solving real-world business problems. [PSO.4]: Ethical Reasoning: Making Student capable of recognizing and resolving ethical issues that arise in business setups.

B. Assessment Plan:

Criteria Description Maximum Marks Sessional Exam I 20 Internal Assessment Sessional Exam II 20 (Summative) Presentation, Assignments, Class room 10 activities End Term Exam End Term Exam 50 (Summative) Total 100 Attendance A minimum of 75% Attendance is required to be maintained by a student to be (Formative) qualified for taking up the End Semester examination. The allowance of 25% includes all types of leaves including medical leaves.

C. SYLLABUS

Unit 1 Entrepreneurship: Meaning, Characteristics of Entrepreneurship. Entrepreneur: Meaning, Nature, Types and Functions of an Entrepreneur. Theories of Entrepreneurship, Qualities of a successful entrepreneur: Leadership, Risk taking, Decision making & Business Planning, Entrepreneurship and Leadership. Origin and development of Entrepreneurship in India. Entrepreneurial Development Program (EDP): EDP their role, relevance and achievements, Role of Government organizing EDP’s; Critical Evaluation. Unit 2 Government Encouragement to Entrepreneurship, organization of Central and State Government to Help Entrepreneurship, Resources required by the entrepreneur’ viz. Finance, manpower and their sources at various stages of development of the enterprise, regulation of Industry, Infrastructure facilities, Entrepreneurial Behavior, Innovation and entrepreneur. Role of Entrepreneur: Role of an entrepreneur in economic growth as innovator, generation of employment, opportunities complimenting and supplementing economic growth bringing about social stability and balanced regional development of industries, role in export promotion and import substitutions, forex earning, augmenting and meeting local demand. Snap Shot of a few Selected Successful Ist generation entrepreneurs. Unit 3 Promotion of a Venture, Opportunities Analysis, External environment analysis: Economic – Social – Technological. Competitive factors; Legal requirements for establishment of a new unit and raising funds, venture capital sources and documentation required. Role of Special financial Institutions. Preparation of a Project.

D. TEXT BOOKS T1. Gupta C B and Khanka S, Entrepreneurship & Small Business Management, Sultan Chand and Sons, New Delhi

E. REFERENCE BOOKS R1. Arora, R. and Sood, S.K. Fundamentals of Entrepreneurship and Small Business Management. Kalyani Publishers, Ludhiana. R2. Desai, V. Small-Scale Industries and Entrepreneurship. 3/re, Himalayan Publishing House, Mumbai. R3. Ramachandaran, K. Managing a New Business Successfully. Global Business Press, New Delhi.

F. Lecture Plan:

LEC NO TOPICS 1 Overview and introduction of the course 2 Entrepreneurship: Meaning, Characteristics of Entrepreneurship 3 Entrepreneur: Meaning, Nature

4 Types and Functions of an Entrepreneur

5-6 Theories of Entrepreneurship 6-8 Qualities of a successful entrepreneur: Leadership, Risk taking, Decision making & Business Planning, Entrepreneurship and Leadership 9-10 Origin and development of Entrepreneurship in India 11 Entrepreneurial Development Program (EDP) 11-12 EDP their role, relevance and achievements 13 Role of Government organizing EDP’s 14 Critical Evaluation

15 Government Encouragement to Entrepreneurship

13 organization of Central and State Government to Help Entrepreneurship

14-15 Resources required by the entrepreneur’ viz. Finance, manpower and their sources at various stages of development of the enterprise 16 regulation of Industry, Infrastructure facilities, Entrepreneurial Behavior, Innovation and entrepreneur 17 – 21 Role of Entrepreneur: Role of an entrepreneur in economic growth as innovator, generation of employment, opportunities complimenting and supplementing economic growth bringing about social stability and balanced regional development of industries, role in export promotion and import substitutions, forex earning, augmenting and meeting local demand 22 Snap Shot of a few Selected Successful Ist generation entrepreneurs.

23 Promotion of a Venture

25-27 Opportunities Analysis

28-29 External environment analysis 30-31 Economic – Social – Technological 32-33 Competitive factors

34-35 Legal requirements for establishment of a new unit and raising funds 36 venture capital sources and documentation required

37 Role of Special financial Institutions 38- 39 Preparation of a Project

G. Course Articulation Matrix: (Mapping of COs with POs) CORRELATION WITH CORRELATION WITH PROGRAM OUTCOMES PROGRAM SPECIFIC CO STATEMENT OUTCOMES

P P P P P P P PSO PSO PSO 3 PSO4 O O O O O O O 1 2 1 2 3 4 5 6 7 CM To provide understanding of the 2 3 1305.1 relevance of Entrepreneurship as a means of management practice in the context of a fast changing organizational structure in a global environment. CM To identify & develop of opportunities for 2 3 1305.2 an entrepreneur in an uncertain & inflexible environment. CM To find out the ways to minimize the 1305.3 external threats. CM Use critical thinking skills & apply 1305.4 ethical understanding perspective in business situations. CM Develop a well-presented business plan 1305.5 that is feasible for the budding entrepreneurship to create employable situations for them. CM Demonstrate the ability to find an 2 2 1305.6 attractive market that can be reached economically 7- Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

MANIPAL UNIVERSITY JAIPUR School of Business & Commerce Department of Commerce Course Hand-out

GGG. Introduction: This course is designed as a foundation course of Quantitative Analysis for students in a commerce and management graduate program. We will begin with a general overview of Quantitative

techniques, its classification and then go into more detail about different Quantitative techniques use in decision- making process in business and industry. Since Quantitative techniques/Operations Research tools and techniques are like a water molecule which is known as universal solvent. Same as water molecule, the application of quantitative techniques are use in every field of science, commerce, management etc. The course’s

objective is to provide a theoretical & practical knowledge of different quantitative techniques used in business and industry for optimal decision making.

HHH. Course Outcomes: At the end of the course, students will be able to [1306.1] understand the basic concepts of Quantitative Analysis, classification and its applications to business and economy, [1306.2] describe the different allocation problem: Linear Programming Problem, Assignment Transportation Problem, Replacement and queuing model used for decision making process, [1306.3] understand how optimal strategy should be selected under different competitive situation using decion and game theory. [1306.4] understand how to analyse and solve business problem/real life problem if the real data are not available, or modeling formulation is not possible using simulation analysis, [1306.5] understand the importance of network analysis, application of probability distribution in decision making and the difference between CPM and PERT. [1306.6] describe the role of quantitative analysis (Markov analysis) to analyse the current behavior of the system to predict the future behaviour of the same system.

III. PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES [PO1].Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions, checking out the degree to which these assumptions are accurate and valid, and looking at our ideas and decisions (intellectual, organizational, and personal) from different perspectives. [PO2].Effective Communication: Speak, read, write and listen clearly in person and through electronic media in English and in one Indian language, and make meaning of the world by connecting people, ideas, books, media and technology. [PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings. [PO4]. Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and the ability to act with an informed awareness of issues and participate in civic life through volunteering. [PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them. [PO6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development. [PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes [PSO.1]: Communication Capabilities: Understand, prepare and present well-organized and effective reports on business issues using appropriate supportive techniques, methods and technologies. [PSO.2]: Critical and Reflective Thinking: Demonstrate the ability to identify a business problem, isolate its key components, analyze and assess the salient issues, set appropriate criteria for decision making, draw appropriate conclusions and implications for proposed solutions. [PSO.3]: Knowledge Integration: Demonstrate the capabilities required to apply cross-functional business knowledge and technologies in solving real-world business problems. [PSO.4]:Ethical Reasoning: Ethical Reasoning: making student capable of recognizing and resolving ethical issues that arise in business setups.

JJJ. Assessment Plan:

Criteria Description Maximum Marks Sessional Exam I (Close Book) 20 Internal Assessment Sessional Exam II (Close Book) 20 (Summative) In class Quizzes and Assignments , 10 Activity feedbacks (Accumulated and Averaged) End Term Exam End Term Exam (Close Book) 40 (Summative) Total 100 Attendance A minimum of 75% Attendance is required to be maintained by a student (Formative) to be qualified for taking up the End Semester examination. The allowance of 25% includes all types of leaves including medical leaves. Make up Assignments Students who misses a class will have to report to the teacher about the (Formative) absence. A makeup assignment on the topic taught will be given which has to be submitted within a week from the date of absence. These assignments are limited to a maximum of 5 throughout the entire semester. Homework/ Home There are situations where a student may have to work in home, Assignment/ Activity especially before a flipped classroom. Although these works are not Assignment graded with marks. However, a student is expected to participate and (Formative) perform these assignments with full zeal since the activity/ flipped classroom participation by a student will be assessed and marks will be awarded.

KKK. SYLLABUS Quantitative Techniques - An Introduction, Classifications of quantitative techniques; applications of quantitative techniques tobusiness and industry; limitations of quantitative techniques. Linear programming- Graphical and simplex method, sensitivity analysis; assignment and transportation problems. Decision theory; game theory; replacement analysis; elementary queuing theory; simulation. Networking techniques- PERT & CPM, crashing; Simulation and Markov Analysis.

LLL. TEXT BOOKS T1. Kapoor, V.K. (1999). Operations Research. Sultan Chand and Sons, New Delhi. T2. Sharma, J.K. (2001). Fundamentals of Operations Research. Macmillan India Ltd., New Delhi. T3. N.D. Vohra (2009). Quantitative Techniques in Management, 4/e, TMH, New Delhi.

MMM. REFERENCE BOOKS R1. K.K. Chawla, B.K.Sharma; Operational Research & Quantitative Analysis for Management, Kalyani Publications. (2011). R2. Taha H.A., Operations Research: An Introduction – 9/e, PHI. R3. Sharma, S.D. Operations Research: Theory, Methods and Application, Kedar Nath, Ram Nath & Co.

NNN. Lecture Plan:

LEC. NO. TOPICS 1 Introduction and Course Hand-out briefing

2,3,4 Classifications of quantitative techniques

5,6,7 applications of quantitative techniques tobusiness and industry

8 limitations of quantitative techniques

9 Linear programming: Introduction

10,11,12 Graphical method,

13,14,15,16 simplex method,

17,18 sensitivity analysis

19,20 Assignment Problems

21,22,23,24 transportation problems

25 Decision theory; Introduction

26,27,28,29 game theory

30,31,32 replacement analysis

33,34,35,36,37 elementary queuing theory;

38,39,40 Simulation

41 Networking techniques: Introduction

42,43,44 PERT

45,46 CPM

47,48 Crashing

49,50,51 Markov Analysis

I. Course Articulation Matrix: (Mapping of COs with POs) CORRELATION WITH PROGRAM CORRELATION OUTCOMES WITH PROGRAM CO STATEMENT SPECIFIC OUTCOMES PO 1 PO PO PO PO PO PO PS PS PS PS 2 3 4 5 6 7 O O O O 1 2 3 4 MA13 understand the basic concepts of 2 1 3 06.1 Quantitative Analysis, classification and its applications to business and economy, MA13 describe the different allocation 1 3 06.2 problem: Linear Programming Problem, Assignment Transportation Problem, Replacement and queuing model used for decision making process, MA understand how optimal strategy 3 2 1 1306. should be selected under different 3 competitive situation using decion and game theory. MA understand how to analyse and solve 3 1 2 1306. business problem/real life problem if 4 the real data are not available, or modeling formulation is not possible using simulation analysis, MA understand the importance of 3 1 2 1306. network analysis, application of 5 probability distribution in decisionmaking and the difference between CPM and PERT. MA13 describethe role of quantitative 3 1 2 06.6 analysis (Markov analysis) to analyse the current behavior of the system to predict the future behaviour of the same system. Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

MANIPAL UNIVERSITY JAIPUR School of Business & Commerce Department of Commerce Course Hand-out Corporate Accounting | CM 1307 | 4 Credits | 3104

Session: Aug.,18 – Dec.,18 | Faculty: Mohammed Zeeshan Qadri |

A. Introduction: In the last few years, there have been enormous changes in accounting procedures and disclosures of companies. The Companies Act, 2013

has been implemented, and the different accounts are to be prepared as per the provisions of the Accounting Standards. Many Universities have revised their respective syllabus to accommodate the changes brought in by The Companies Act, 2013 and the Accounting Standards. B. Course Outcomes: At the end of the course, students will be able to

[1307.1]: Explain the system of Issue, forfeiture and re-issue of shares, right issue of shares and Buy-back of shares of companies, [1307.2]: Explain the methods issue and redemption of preference shares and various types of issue and redemption of debentures. [1307.3]: Explain the process of preparation of final accounts of companies and underwriting of shares and debentures. [1307.4]: Describe the process of acquisition of business, identification of profit-prior to incorporation and also describe the methods of amalgamation and reconstruction of companies to develop a skill set for employability. [1307.5]: Evaluate the system of liquidation of companies and can explain the method of preparing the statement of affairs (including deficiency/surplus accounts) and liquidator’s final statement of account .

C. PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES

[PO2].Effective Communication: Speak, read, write and listen clearly in person and through electronic media in English and in one Indian language, and make meaning of the world by connecting people, ideas, books, media and technology. [PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings.

[PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them.

[PO6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development.

[PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes

[PSO1]: To understand concept, theories and operation of business using appropriate supportive technologies.

[PSO2]: To Prepare, analyse and interpret business problems and draw appropriate conclusions.

[PSO3]: To develop the capabilities required to apply cross-functional business knowledge and technologies in solving real-world business problems [PSO4]: Making Student capable of recognizing and resolving ethical issues that arise in business set ups.

C. Assessment Plan: Criteria Description Maximum Marks Sessional Exam I 20 Internal Assessment Sessional Exam II 20 (Summative) In class Quizzes and 10 Assignments , Activity feedbacks (Accumulated and Averaged) End Term Exam End Term Exam (Open 50 (Summative) Book) Total 100 Attendance A minimum of 75% Attendance is required to be maintained (Formative) by a student to be qualified for taking up the End Semester examination. The allowance of 25% includes all types of leaves including medical leaves. Make up Assignments Students who misses a class will have to report to the (Formative) teacher about the absence. A makeup assignment on the topic taught on the day of absence will be given which has to be submitted within a week from the date of absence. No extensions will be given on this. The attendance for that particular day of absence will be marked blank, so that the student is not accounted for absence. These assignments are limited to a maximum of 5 throughout the entire semester. Homework/ Home There are situations where a student may have to work in Assignment/ Activity home, especially before a flipped classroom. Although these Assignment works are not graded with marks. However, a student is (Formative) expected to participate and perform these assignments with full zeal since the activity/ flipped classroom participation by a student will be assessed and marks will be awarded.

D. SYLLABUS Issue of Shares and Debentures, Forfeiture and reissue of Shares, Right Issue. Redemption of Preference Shares, Buy – Back of Shares. Underwriting of Shares and Debentures. Acquisition of business. Profit or Loss Prior to Incorporation, Redemption of Debentures. Preparation of Final Accounts of Companies. Statements of Affairs (including deficiency/surplus Account) and Liquidator’s Final Statement of Account of the winding up.

E. TEXT BOOKS T1: Corporate Accounting- M Hanif, A Mukherjee T2: Corporate Accounting- Rajpurohit, Joshi

F. REFERENCE BOOKS R1: Corporate Accounting- S.N. Maheshwari R2: Introduction to Corporate Accounting- Chris Jesy

G. Lesson Plan LEC TOPICS Session Mode of Corresponding Mode of NO Outcome Delivery CO Assessing the Outcome Company: Understanding Lecture 1307.1 1st Mid-term Introduction, of meaning of and End- 1 Characteristics, Company and Term Types there types Describing Lecture and 1307.1 1st Mid various types presentation Term and Types of Share of Share End Term 2 Capital and Capital and Types of Shares Types of Shares Explanation of Lecture and 1307.1 1st Mid Rules and rules and presentation Term and regulations for regulations for End Term Issue, Forfeiture 3 issue, forfeiture and Reissue of and reissue of shares and shares and accounting of it accounting of it Accounting Practical Hands on 1307.1 1st Mid treatment of implication of practice Term and 4 forfeiture and forfeiture and End Term reissue of reissue of shares shares Accounting Practical Hands on 1307.1 1st Mid treatment of implication of practice Term and 5 forfeiture and forfeiture and End Term reissue of reissue of shares shares Accounting Practical Hands on 1307.1 1st Mid treatment of implication of practice Term and 6 forfeiture and forfeiture and End Term reissue of reissue of shares shares Explain the Discussion 1307.1 NA Buy- Back of meaning of 7 shares Buy- Back of shares Buy- Back of Lecture with 1307.1 1st Mid Buy- Back of Shares hands on Term and 8 shares accounting practice End Term treatment Accounting Lecture, 1307.1 1st Mid Right Issue of treatment of presentation Term and 9 Shares Right Issue of and discussion End Term Shares st Introduction to Lecture and 1307.2 1 Mid 10 Debentures presentation Term and Debentures End Term Accounting Lecture and 1307.2 1st Mid 11 Debentures treatment of Discussion Term and debentures End Term Introduction to Lecture and 1307.2 1st Mid Preference 12 Preference presentation Term and Shares Shares End Term Accounting Lecture and 1307.2 1st Mid Treatment of presentation Term and Preference Preference End Term 13 Shares shares issue and redemption Accounting Lecture, 1307.2 1st Mid Treatment of presentation Term and Preference Preference and discussion End Term 14 Shares shares issue and redemption Accounting Discussion 1307.2 1st Mid Treatment of Term and Preference Preference End Term 15 Shares shares issue and redemption 16 Class Test Class Test NA NA NA Underwriting of Explaining Lecture and 1307.3 2nd Mid 17 shares and Underwriting presentation Term and Debentures of shares End Term Accounting Lecture and 1307.3 2nd Mid Underwriting of Treatment of presentation Term and 18 shares and Underwriting End Term Debentures of shares and debentures Accounting Lecture and 1307.3 2nd Mid Underwriting of Treatment of presentation Term and 19 shares and Underwriting End Term Debentures of shares and debentures Accounting Lecture and 1307.3 NA Underwriting of Treatment of presentation 20 shares and Underwriting Debentures of shares and debentures nd Redemption of Lecture and 1307.2 2 Mid 21 Introduction presentation Term and Debentures End Term nd Redemption of Accounting Lecture and 1307.2 2 Mid 22 presentation Term and Debentures Treatment End Term 1307.2 2nd Mid Redemption of Accounting Lecture and 23 Term and Tutorial Debentures Treatment End Term nd Redemption of Accounting Lecture and 1307.2 2 Mid 24 Tutorial Term and Debentures Treatment End Term nd Redemption of Accounting Lecture and 1307.2 2 Mid 25 Tutorial Term and Debentures Treatment End Term nd Acquisition of Lecture and 1307.4 2 Mid 26 Introduction Tutorial Term and Business End Term 1307.4 2nd Mid Acquisition of Accounting Lecture and 27 Term and Tutorial Business Treatment End Term Lecture and 1307.4 2nd Mid 28 Guarantee Introduction Tutorial Term and End Term nd Accounting Discussion 1307.4 2 Mid 29 Guarantee Term and Treatment End Term nd Profit Prior to Lecture and 1307.4 2 Mid 30 Introduction Tutorial Term and Incorporation End Term nd Profit Prior to Accounting Lecture and 1307.4 2 Mid 31 Tutorial Term and Incorporation Treatment End Term 32 Class Test Class Test NA NA NA Preparation of Discussion 1307.3 End Term 33 Final Accounts Introduction of Companies Preparation of Lecture and 1307.3 End Term Accounting 34 Final Accounts Hands on Treatment of Companies practice Preparation of 1307.3 End Term Accounting Lecture and 35 Final Accounts Treatment Tutorial of Companies Preparation of 1307.3 End Term Accounting Lecture and 36 Final Accounts Treatment Tutorial of Companies Preparation of 1307.3 End Term Accounting Lecture and 37 Final Accounts Treatment Tutorial of Companies Bonus to Bonus to Hands on 1307.3 End Term 38 Shareholders Shareholders practice Bonus to Accounting Hands on 1307.3 End Term 39 Shareholders Treatment practice Liquidation of Lecture 1307.6 End Term 40 Introduction Companies Statement of 1307.6 End Term Affairs with Accounting Lecture and 41 Deficiency and Treatment Tutorial Surplus account Statement of 1307.6 End Term Affairs with Accounting Lecture and 42 Deficiency and Treatment Tutorial Surplus account Liquidator’s 1307.6 End Term Accounting Lecture and 43 Final Statement Treatment Tutorial of Account Liquidator’s Hands on 1307.6 End Term Accounting 44 Final Statement practice Treatment of Account Liquidator’s Hands on 1307.6 End Term Accounting 45 Final Statement practice Treatment of Account Amalgamation Lecture 1307.5 End Term 46 Introduction of Companies Accounting 1307.5 End Term Accounting Lecture and 47 Treatment of Treatment Tutorial Amalgamation Accounting 1307.5 End Term Accounting Lecture and 48 Treatment of Treatment Tutorial Amalgamation Accounting 1307.5 End Term Accounting Lecture and 49 Treatment of Treatment Tutorial Amalgamation Reconstruction Accounting Lecture and 1307.5 End Term 50 of Companies Treatment Tutorial Accounting Hands on 1307.5 End Term Accounting 51 Treatment of practice Treatment Reconstruction Accounting Hands on 1307.5 End Term Accounting 52 Treatment of practice Treatment Reconstruction

H. Course Articulation Matrix: (Mapping of COs with POs) CORRELATION WITH PROGRAM CORRELATION CO STATEMENT OUTCOMES WITH PROGRAM SPECIFIC OUTCOMES P P PO PO PO PO PO PS PS PS PS O O 3 4 5 6 7 O O O O 1 2 1 2 3 4 CM 2 1 1307.1 Explain the system of Issue, forfeiture and re-issue of shares and Right issue of companies

CM Explain the methods of Redemption of preference 2 2 1307.2 shares, Buy-back of shares and Underwriting of shares and debentures. CM Describe the process of Acquisition of business, 3 3 2 1307.3 identification of Profit-prior to incorporation and various types of Redemption of debentures. CM 2 3 2 1307.4 Explain the process of preparation of Final accounts of companies. CM Describe the process of acquisition of 2 2 1307.5 business, identification of profit-prior to incorporation and also describe the methods of amalgamation and reconstruction of companies to develop a skill set for employability. CM Evaluate the system of liquidation of 2 2 2 1307.6 companies and can explain the method of preparing the statement of affairs (including deficiency/surplus accounts) and liquidator’s final statement of account . 1- Low Correlation; 2- Moderate Correlation; 3- Substantial Correlate

MANIPAL UNIVERSITY JAIPUR School of Business & Commerce Department of Commerce Course Hand-out

Mercantile Law| CM1308 | 2 Credits | 2 0 0 2

Session: Aug 18 – Dec 18| Faculty: Ms. Nishu Gupta | B.COM III SEM

I. Introduction: This course introduces the student to the legal and ethical framework of business. Contracts, negotiable instruments, the law of sales, torts, crimes, constitutional law, the Uniform Commercial Code, and the court systems are examined. Upon completion the student should be able to identify legal and ethical issues that arise in business decisions and the laws that apply to them.

J. Course Outcomes: At the end of the course, students will be able to [1308.1]: analyse the importance and scope of laws in business of India.

[1308.2]: interpret the contract formation and their importance while making agreement

[1308.3]: recognize the rights of buyer and seller, conditions & warranties, passing of property rules.

[1308.4]: recall for filing consumer complaints as read with consumer protection act.

[1308.5]: interpret and illustrate the contract during the formation of partnership to develop their skill for employability

K. PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES PO1.Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions, checking out the degree to which these assumptions are accurate and valid, and looking at our ideas and decisions (intellectual, organizational, and personal) from different perspectives.

PO2.Effective Communication: Speak, read, write and listen clearly in person and through electronic media in English and in one Indian language, and make meaning of the world by connecting people, ideas, books, media and technology.

PO3. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings.

PO4. Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and the ability to act with an informed awareness of issues and participate in civic life through volunteering.

PO5. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them.

PO6. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development.

PO7. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context sociotechnological changes.

[PSO.1]: Communication Capabilities: Understand, prepare and present well-organized and effective reports on business issues using appropriate supportive technologies with emphasize on accounting profession. [PSO.2]: Critical and Reflective Thinking: Demonstrate cognitive and creative skills to exercise critical thinking and judgment in identifying and solving problems with intellectual independence for accounting professional globally. [PSO.3]: Knowledge Integration: Understanding of major theories, models and tools for analyzing business environments. [PSO.4]: Ethical Reasoning: Making Students capable of recognizing and resolving ethical issues that arise in business setups and accounting profession.

L. Assessment Plan:

Criteria Description Maximum Marks Sessional Exam I 20 Internal Assessment Sessional Exam II 20 (Summative) In class Quizzes and Assignments , 10 Activity feedbacks (Accumulated and Averaged) End Term Exam End Term Exam (Open Book) 50 (Summative) Total 100 Attendance A minimum of 75% Attendance is required to be maintained by a student to be (Formative) qualified for taking up the End Semester examination. The allowance of 25% includes all types of leaves including medical leaves. Make up Assignments Students who misses a class will have to report to the teacher about the absence. (Formative) A makeup assignment on the topic taught on the day of absence will be given which has to be submitted within a week from the date of absence. No extensions will be given on this. The attendance for that particular day of absence will be marked blank, so that the student is not accounted for absence. These assignments are limited to a maximum of 5 throughout the entire semester. Homework/ Home There are situations where a student may have to work in home, especially before Assignment/ Activity a flipped classroom. Although these works are not graded with marks. However, a Assignment student is expected to participate and perform these assignments with full zeal since (Formative) the activity/ flipped classroom participation by a student will be assessed and marks will be awarded.

M. SYLLABUS Business Laws: Meaning of Business Laws, Laws and Business managers, Government and Business Relationship in India. Contract Act: Meaning & Essential elements of Contract, Offer & Acceptance, Consideration, Capacity of Parties, Free Consent, Quasi Contract, performance of contract, bailment and pledge, indemnity & Guarantee and Breach of Contract. Sales of Goods Act: Introduction, Conditions & Warranties, Transfer of property in Goods, Unpaid Seller. Consumer Protection Act and redressal of investors’ grievances: Definitions, Agencies, Procedure Partnership Act & Limited Liability partnership

N. TEXT BOOKS T1: Nolakha, R.L., Business Law, RBD Publication T2: M.C.Kucchal, Business Law/Mercantile Law, Vikas Pub.House (P) Ltd. (M)

O. REFERENCE BOOKS R1: Singh , A Principle of Mercantile Law, Eastern Book Company R2: Gulshan & Kapoor, Business Law, Paperback R3: Maheshwari & Maheshwari, Principle of Mercantile Law, National Publishing Trust Rohini Aggarwal, Mercantile & Commercial Law , Taxmann R4: M.C. Kucchal, Modern Indian Company Law, Shree Mahavir Book Depot.

P. Lecture Plan:

LEC NO TOPICS 1 & 2 Business Laws: Meaning of Business Laws, Laws and Business managers, Government and Business Relationship in India. 3 &4 Proposal, Acceptance, Promise 5 & 6 Consideration

7 & 8 Capacity to contract 9 & 10 Breach of contract 11 Remedies against breach of contract

12 Quasi Contract

13 & 15 Some important sections of contract act.

16 The Sale of Goods Act, 1930: Essentials of Contract of Sale

17 & 18 Condition and warranties

19 Passing of property of goods

20 Transfer of Title by Non Owners,.

21 Right of contract seller. 22 & 23 The Consumer Protection Act, 1986: Salient feature, Definition of consumer; Grievance redressal machinery. 24 &25 Partnership laws including LLP 26 Revision Class

Q. Course Articulation Matrix: (Mapping of COs with POs) CORRELATION WITH CORRELATION WITH PROGRAM PROGRAM OUTCOMES SPECIFIC OUTCOMES CO STATEMENT P P P P P P PO PSO 1 PSO 2 PSO 3 PSO4 O O O O O O 7 1 2 3 4 5 6 CM Analyse the importance and 1 2 1 1308.1 scope of laws in business of India. CM Interpret the contract 1 2 2 1308.2 formation and their importance while making agreement

CM Recognize the rights of 1 1 1308.3 buyer and seller, conditions & warranties, passing of property rules. CM Recall for filing consumer 1 3 1308.4 complaints as read with consumer protection act.

CM interpret and illustrate the 1 1 1 1 1308.5 contract during the formation of partnership to develop their skill for employability. 8- Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

MANIPAL UNIVERSITY JAIPUR School of Business and Commerce DEPARTMENT OF COMMERCE Course Hand-out

A. Introduction: This course is offered by Department of Commerce as a core course to the students of B.Com in I1I Semester. The course is designed to develop advanced communication skills in English with an emphasis on speaking competence. In improving speaking skills, factors such as effective message structure, gestures and facial expressions, common idiomatic expressions associated with particular contexts, successful question and answer sessions, useful visual aids, interpretation of rapid speech, organizing presentations, and communicating clearly will be emphasized. Students will carry out practice sessions to work on common problems in English pronunciation, stress and intonation enabling them to grow as effective communicators in a complex and competitive world.

B. Course Outcomes: At the end of the course, students will be able to

[1316.1] Adopt different strategies to convey ideas effectively and make presentations according to purpose, topic and audience. [1316.2] Speak intelligibly using appropriate word stress, sentence stress, and intonation patterns. [1316.3] Evaluate critically their own entry and terminal performance with reference to listening comprehension and spoken communication. [1316.4] Narrate events and incidents, real or imaginary in a logical sequence. [1316.5] Frame questions so as to elicit the desired response and respond appropriately to questions.

C. PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES [PO1].Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions, checking out the degree to which these assumptions are accurate and valid, and looking at our ideas and decisions (intellectual, organizational, and personal) from different perspectives. [PO2].Effective Communication: Speak, read, write and listen clearly in person and through electronic media in English and in one Indian language, and make meaning of the world by connecting people, ideas, books, media and technology. [PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings. [PO4]. Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and the ability to act with an informed awareness of issues and participate in civic life through volunteering. [PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them. [PO6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development. [PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes [PSO.1]: Communication Capabilities: Understand, prepare and present well-organized and effective reports on business issues using appropriate supportive techniques, methods and technologies. [PSO.2]: Critical and Reflective Thinking: Demonstrate the ability to identify a business problem, isolate its key components, analyze and assess the salient issues, set appropriate criteria for decision making, draw appropriate conclusions and implications for proposed solutions. [PSO.3]: Knowledge Integration: Demonstrate the capabilities required to apply cross-functional business knowledge and technologies in solving real-world business problems. [PSO.4]: Ethical Reasoning: Ethical Reasoning: Making Student capable of recognizing and resolving ethical issues that arise in business setups.

D. Assessment Plan:

E. SYLLABUS Situational and Structural Dialogues, Greeting, Self-introduction, Invitation, Making Request, Expressing gratitude, Complimenting and Congratulating, Expressing Sympathy, Apologizing, Asking for information, Seeking permission, Complaining and Expressing Regret, At the Bank/ Post office/ College office, At the Green Grocer, At the Temple, At the College, Canteen or Restaurant, At the Police station, At the Railway Station/ Bus Station, At the Medical Shop, At the Library, Interviews, Booking a Room in a Hotel, At the Travel Agency; Extempore; Presentation; Picture & Video description; Group Discussion; Vocabulary, Antonym, synonym & One word substitution; Talk Show; Foundation of English Pronunciation, word stress and intonation.

TEXT BOOKS : T1:D Jones. English Pronouncing Dictionary, London: ELBS 2003. T2:G Radhakrishna, et al. Spoken English for You. CIEFL. Emerald Publication, 2014. REFERENCE BOOKS : R1:K Sadanand and S Punitha. A Foundation Course in Spoken English (Part – 1 & Part 2) (English) 1st Edition. Hyderabad: Orient Longman. 2005. R2: K Bansal and J B Harrison. Spoken English for India. Mumbai: Orient Longman. 2009. R3:Z N Patil. English for Practical Purpose. New Delhi: MacMillan India Ltd, 2010.

Lecture Plan:

LEC NO TOPICS 1 Introduction and Course Hand-out briefing 2 Situational and Structural Dialogues 3-4 Greeting, Self-introduction, Invitation, Making Request, Expressing gratitude, Complimenting and Congratulating, Expressing Sympathy 5-6 Apologizing, Asking for information, Seeking permission, Complaining and Expressing Regret 7-8 Post office/ College office, At the Green Grocer, At the Temple 9-10 At the College, Canteen or Restaurant, At the Police station, At the Railway Station/ Bus Station, At the Medical Shop 11-12 At the Library, Interviews, Booking a Room in a Hotel, At the Travel Agency 13 Antonyms & synonyms 14 One word substitution 15 Vocabulary 16 Talk Show 17 Picture & Video description 18-20 Foundation of English Pronunciation, word stress and intonation.

21-22 Extempore

23-26 Presentation

27-28 Group Discussion F. Course Articulation Matrix: (Mapping of COs with POs)

CO STATEMENT Correlation with Program Outcomes Correlation with (POs) Program Specific Outcomes (PSOs) PO PO PO P PO PO PO7 PS PSO PSO PSO 1 2 3 O 5 6 O 2 3 4 4 1 EN Adopt different strategies to convey 3 1 2 1316.1 ideas effectively and make presentations according to purpose, topic and audience. EN Speak intelligibly using appropriate 3 1 2 1316.2 word stress, sentence stress, and intonation patterns. EN Critically evaluate their own entry and 1 3 1 2 1316.3 terminal performance with reference to listening comprehension and spoken communication. EN Narrate events and incidents, real or 3 1 1 2 1 1316.4 imaginary in a logical sequence.

EN Frame questions so as to elicit the 3 1 1 2 1 1316.5 desired response and respond appropriately to questions.

1.Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

MANIPAL UNIVERSITY JAIPUR Faculty of Management and Commerce School of Business and Commerce Department of Commerce Course Hand-out

Organizational Behaviour| CM 1306 | 3 Credits | 3 0 0 3

Session: July 2018– Dec 2018 | Faculty: Dr. Bhawna Chahar | Class: BCOM III Pass

Introduction: Organizations are made of the people, by the people and for the people. Therefore, organizational effectiveness depends on the behaviour and performance of the people constituting organizations. That is why human behaviour at work known as organizational behaviour has become a subject of much interest and concern. Effective management of human resources within organizations requires an understanding of various behaviour and processes. Managers need to know why people behave as they do in relation to their jobs, their work groups and their organizations. This knowledge of individuals' perceptions, attitudes and behaviour will enable managers to not only understand themselves better, but also to adopt appropriate managerial policies and behavioural skills to increase their effectiveness. The focus of instruction will move progressively through the individual, group and organizational levels of behaviour and will examine the interrelationships of behavioural phenomena among these levels.

B. Course Outcomes: At the end of the course, students will be able to

(1306.1). Describe the concept of individual behaviour, group behaviour and group dynamics.

(1306.2). Interpret and illustrate the framework related with attitudes, values, perception, teams & groups and able to use this understanding to devise appropriate approach for individual effectiveness in the organization.

(1306.3). Design and implement strategy for organizational change using the understanding of power and individual motives.

(1306.4). Recognize and assess the individual behaviour components by using activities and suggest interventions to improve.

(1306.5). Learn the art of negotiations & problem solving and develop skills to resolve conflicts in organization.

(1306.6). Demonstrate ability to manage people by using understanding behavioural framework, change for organizational effectiveness and to develop their skills for it.

OOO. PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES [PO1].Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions, checking out the degree to which these assumptions are accurate and valid, and looking at our ideas and decisions (intellectual, organizational, and personal) from different perspectives. [PO2].Effective Communication: Speak, read, write and listen clearly in person and through electronic media in English and in one Indian language, and make meaning of the world by connecting people, ideas, books, media and technology. [PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings. [PO4]. Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and the ability to act with an informed awareness of issues and participate in civic life through volunteering. [PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them. [PO6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development. [PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes [PSO1]: Communication Capabilities: Understand, prepare and present well-organized and effective reports on business issues using appropriate supportive technologies. [PSO2] :Critical and Reflective Thinking: Demonstrate the ability to identify a business problem, isolate its key components, analyse and assess the salient issues, set appropriate criteria for decision making, and draw appropriate conclusions and implications for proposed solutions. [PSO3]: Knowledge Integration: Demonstrate the capabilities required to apply cross-functional business knowledge and technologies in solving real-world business problems [PSO4]: Ethical Reasoning: Student will be capable of recognizing and resolving ethical issues that arise in business settings.

PPP. Assessment Plan:

QQQ. SYLLABUS Introduction to Organizational Behaviour: Definition, Assumption, Significance, Trends and Prospectus, Historical Background for Modern Organizational Behaviour, Research Foundations for Organizational Behaviour, Individual Behaviour in Organizations: Behaviour as an Input-Output Systems, Beliefs, Nature and Dimensions of Attitudes, Values and Perceptions. Group Dynamics: Definition and Importance, Types of groups, group formation, group development, group composition, group performance. Factors: principle-centred approach to team development. Organizational Power and Conflict: Meaning of Power, Sources, Effective use of Power, Conflict Meaning, Sources, Types and effect of conflict, Resolution of Conflict. Organizational Change: Concept, the Dilemma of Change. Pressure for change, resistance to change. Theories of planned change; organizational diagnosis; OD Intervention. Organizational Effectiveness: The concept of organizational effectiveness; efficiency and effectiveness and productivity; approaches of organizational effectiveness; contributing factors of organizational effectiveness.

RRR. TEXT BOOKS

T1: Luthans, F Organizational Behaviour. Prentice Hall of India, New Delhi. T2: Robbins, S. Organizational Behaviour. Pearson Education, New Delhi. SSS. REFERENCE BOOKS R1: Griffin W Ricky, Gregory Moorhead, Organizational Behaviour : Managing people & Organizations, cengage learning, 11th Edition, 2017 R2: Carrell, M. R. Tennings, D. F. and Heavrin, C., Fundamentals of Organizational Behavior, Prentice Hall International, Inc. 1997 R3: Davis, K., Human Behaviour at work, Tata McGraw Hill, 1997. R3: Khanka S S, Organizational Behaviour, S Chand and Company, New Delhi R4: Rao V.S.P & Narayan P.S.: Organization Theory and Behaviour, Vikas Publishing House, New Delhi.

TTT. Lecture Plan:

LEC NO TOPICS 1 Introduction- Overview of the course matter and importance of the course 2 Organization-Definition, formal vs. informal organization 3 Formal organization-features, advantages, limitation. Informal organization-features, advantages, limitation 4 The nature of organizational environment-External and Internal environment 5 Organization Behaviour-Concept, definition, an open system view of organizations and OB 6 Goals of organization behaviour, Contributing disciplines of organization behaviour

7 Significance of organization behaviour, Scope of organization behaviour

8 Levels of analysis, components of Organization Behaviour, Assumption and fundamental concepts of Organization Behaviour 9 Models of Organization Behaviour

10 Research Foundations for Organizational Behaviour

11 Individual Behaviour in Organizations: Behaviour as an Input-Output Systems, Beliefs, Nature and Values 12 Dimensions of Attitude

13-14 Dimensions of Perception

15 Challenges for Organization Behaviour

16 Group Dynamics: Group-concept, characteristics, Why do people form and join groups? 17 Group Dynamics: Definition and Importance, Types of groups

18 Reason for group formation and stages of group development, group composition, group performance 19 Group behaviour, Group Properties- Norms, Cohesiveness, Roles, Status, Size

20 Group decision making, Factors: principle-centred approach to team development.

21 Organizational Power-meaning, Distinction between Power and Authority.

22 Basic sources of Power, Acquisition of Power

23 Symbols of Power and Powerlessness, Effective use of Power, Power Tactics

24 Conflict Meaning, Transitions in Conflict Thought 25-26 Types of conflict and effect of conflict, Sources of conflicts

27-28 Conflict Process

29 Resolution of Conflict

30 Organizational Change: Concept, the Dilemma of Change

31-32 Pressure for change, resistance to change

33-34 Theories of planned change 35 Organizational Diagnosis

36-37 OD Intervention

38 Organizational Effectiveness: The concept of organizational effectiveness; efficiency and effectiveness and productivity 39 Contributing factors of organizational effectiveness Course Articulation Matrix: (Mapping of COs with POs) CORRELATION WITH CORRELATION WITH PROGRAM OUTCOMES PROGRAM SPECIFIC C STATEMENT OUTCOMES O

P P P P P P P PS PS PSO PSO O O O O O O O O 1 O 2 3 4 1 2 3 4 5 6 7 CM Describe the concept of individual 2 130 behaviour, group behaviour and 6.1 group dynamics.

CM Interpret and illustrate the 2 1 130 framework related with attitudes, 6.2 values, perception, teams & groups and able to use this understanding to devise appropriate approach for individual effectiveness in the organization.

CM Design and implement strategy 2 2 130 for organizational change using 6.3 the understanding of power and individual motives.

CM Recognize and assess the individual 130 behaviour components by using 6.4 activities and suggest interventions to improve.

CM Learn the art of negotiations & 1 1 130 problem solving and develop skills 6.5 to resolve conflicts in organization. CM Demonstrate ability to manage 3 2 130 people by using understanding 6.6 behavioural framework, change for organizational effectiveness and to develop their skills for it.

1- Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

MANIPAL UNIVERSITY JAIPUR School of Business & Commerce Department of Commerce Course Hand-out

Human Resource Management | CM1401| 3 Credits

Session: Jan 19 – May 19 | Faculty: Sona Sen| Class- B.Com. IV Semester|

Introduction: Human Resource management provides a foundation of the main topics in Business Management covering various topics in People Management and asset in hiring, developing, engaging, supporting, rewarding, nurturing and keeping

the people who make the business work. This course will give a strong grounding in all key HR functions. To orient the student about Human Resource Management Concepts and facilitates understanding of Human Resource Functions.

Course Objectives: At the end of the course, students will be able to

[CM 1401.1] Understand both the theoretical and practical role of Human Resource Management in business corporations and in real life.

[CM 1401.2] Interpret and illustrate the HR concepts and tools for people management in long and short term.

[CM 1401.3] Apply human resource management concepts and tools to the decisions making [CM 1401.4] Familiarity with tools and methods available to address HR challenges and problems.

[CM 1401.5] Understand the basic Leadership and conflict management concept to develop their leadership skills. [CM 1401.6] Understand various human resource policies

PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES FOR B.COM.(PASS)-

[PO1].Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions, checking out the degree to which these assumptions are accurate and valid, and looking at our ideas and decisions (intellectual, organizational, and personal) from different perspectives. [PO2].Effective Communication: Speak, read, write and listen clearly in person and through electronic media in English and in one Indian language, and make meaning of the world by connecting people, ideas, books, media and technology. [PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings. [PO4]. Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and the ability to act with an informed awareness of issues and participate in civic life through volunteering. [PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them. [PO6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development. [PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes [PSO1]: To understand concept, theories and operation of business using appropriate supportive technologies. [PSO2]: To Prepare, analyse and interpret business problems and draw appropriate conclusions. [PSO3]: To develop the capabilities required to apply cross-functional business knowledge and technologies in solving real- world business problems [PSO4]: Making Student capable of recognizing and resolving ethical issues that arise in business set ups.

Assessment Plan: Criteria Description Maximum Marks Sessional Exam I (Closed Book) 20 Internal Assessment Sessional Exam II (Closed Book) 20 (Summative) In class Quizzes and Assignments , 10 Class-Test & Behaviour End Term Exam End Term Exam (Closed Book) 50 (Summative) Total 100 Attendance A minimum of 75% Attendance is required to be maintained by a student to be (Formative) qualified for taking up the End Semester examination. The allowance of 25% includes all types of leaves including medical leaves.

SYLLABUS Contents: Introduction: Human Resource and its Planning; Job Analysis, Job Description, Job Specification; Recruitment and Selection; Induction; Training & Development; Career Planning. Various tools & techniques of HRM. Compensation: Principles of Wage determination, Salary Structure; Job evaluation and Performance Appraisal; Wage Policies; Monetary and non- monetary incentives. Integration: Motivation and Morale, Employee Leadership, Human and organizational Conflicts, Grievance Procedure, Handling Discipline. Separation: Separation Process; Lay off, Retrenchment, Dismissal and Discharge. Text / Suggested Books: 1. Aswathappa, K., Human resources and Personnel Management, Tata McGraw Hill, New Delhi. 2. Dressler (2000). Human Resource Management. Prentice Hall of India, New Delhi. 3. Sadri & Jayashree, Human Resource Management in Modern India, Himalaya Publication, 2013. 4. Jain T K & Chugh P, Human Resource Management. 5. Sadri J, What every MBA should know about HRM, Himalaya Publication, 2015.

Lecture Plan:

Mode of Lect. Mode of Corresponding Topics Session Outcome Assessing the No. Delivery CO Outcome

To make students Briefing of Syllabus & understand about 1 Lecture NA NA Course-Handouts teachers expectations & course outline

A brief idea about Introduction: to Human 1st Sessional 2 human resource Lecture 1401.1 Resource Management End Term management Understanding of need, 1401.1 Human Resource and objectives, process of 1st Sessional 3 Lecture its Planning; human resource End Term planning To clearly understand 1401.1 the concept of job Job Analysis, Job analysis and able to Lecture & 1st Sessional 4 Description, Job distinguish job Discussion End Term Specification; description and job specification To understand the job 1401.1 analysis process and its Process and Uses of Job 1st Sessional 5 application in Lecture Analysis End Term performing various HR function Explain the sources of 1st Sessional 6 Recruitment Lecture 1401.1 recruitment End Term Understand the 7 Selection Lecture 1401.1 process of selection Understanding of Selection Test and various types of tests Lecture and 1st Sessional 8 1401.3,4 Interview and interviews discussions End Term

 NA N. A 9 Revision Lecture N. A   Understand 1401.2,3,4 Training 1st Sessional 10 the concept of Lecture &Development End Term training  Identify the steps involved 1st Sessional 11 Training Process Lecture 1401.2,3,4 in training End Term

Knowledge of various 1st Sessional 12 Training Methods Lecture 1401.2,3, training methods End Term Understand the various Methods of Executive 1st Sessional 13 methods of developing Lecture 1401.2,3,4 Development End Term people Will be able to evaluate 1st Sessional 14 Training Evaluation the efficiency of Lecture 1401.2,3,4 End Term training program Understand the need 1st Sessional 15 Career Planning and process of career Lecture 1401.1 End Term planning Knowledge of various 2nd Sessional 16 Various tools of HRM Lecture 1401.1 tool of HRM End Term Introduction to Knowledge of the basic 1401.3,4 2nd Sessional 17 Compensation concept of Lecture End Term Management compensation Knowledge of Principles 1401.3,4 Principles of Wage 2nd Sessional 18 of Wage Lecture Determination End Term Determination Knowledge of 1401.,3,4 2nd Sessional 19 Salary Structure Lecture components of salary End Term Monetary and Non- Knowledge about Lecture 1401, 3,4 2nd Sessional 20 Monetary Incentives 1 monetary incentives End Term Monetary and Non- Knowledge about non- Lecture 1401.2,3,4 2nd Sessional 21 Monetary Incentives 2 monetary incentives End Term Understanding job Lecture 1401.2,3. 2nd Sessional 22 Job Evaluation evaluation methods End Term Understanding the Lecture 1401.2,3 Performance Appraisal need and importance 2nd Sessional 23 1 of performance End Term appraisal 24 Revision Problem Class Doubt Session N. A NA Performance Appraisal Knowledge of various Lecture cum 1401.2,3 2nd Sessional 25 2 appraisal methods. Discussion End Term Knowledge of wage 1401.2,3 2nd Sessional 26 Wage Policies policy and its Lecture End Term formulation 27 Revision NA Discussion N. A N. A Understanding various Lecture 1401.5,6 2nd Sessional 28 Motivation techniques of End Term employee motivation Understanding of Lecture 1401.5,6 2nd Sessional 29 Morale factors affecting morale End Term Understanding Lecture 1401.5,6 2nd Sessional 30 Employee Leadership 1 leadership concept End Term Styles of leading 1401.5,6 2nd Sessional 31 Employee Leadership 2 Discussion employees End Term Human and Understanding basic 1401.5,6 2nd Sessional 32 organizational Conflicts reasons and types of Lecture End Term 1 conflicts Human and 1401.5,6 Knowledge of conflict 2nd Sessional 33 organizational Conflicts Presentation handling strategies End Term 2 Knowledge of 1401.5,6 2nd Sessional 34 Grievance Procedure grievance handling Lecture End Term procedure Knowledge of Lecture 1401.3,4 2nd Sessional 35 Handling Discipline maintaining discipline End Term Separation: Separation Understanding Lecture 1401.3,4 2nd Sessional 36 Process Separation Process End Term Distinguishing Lay off, Lecture 1401.3,4 2nd Sessional 37 Lay off, Retrenchment Retrenchment End Term Distinguishing Lecture 1401.3,4 Dismissal and 2nd Sessional 38 Dismissal and Discharge. End Term Discharge. Clarifying doubts and Lecture N. A N. A 39 Revision questions Clarifying doubts and Lecture N. A N. A 40 Revision questions

Course Articulation Matrix: (Mapping of COs with POs) Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

CORRELATION WITH PROGRAM CORRELATION OUTCOMES WITH PROGRAM CO STATEMENT SPECIFIC OUTCOMES PO PO PO PO PO PO PO PSO PSO PSO PSO 4 1 2 3 4 5 6 7 1 2 3 [CM1401.1] Understand both the 2 3 2 3 2 2 1 theoretical and practical role of Human Resource Management in business corporations and in real life.

[CM1401.2] Interpret and illustrate 2 2 1 2 2 2 2 the HR concepts and tools for people management in long and short term.

[CM1401.3] Apply human resource 3 3 2 3 1 management concepts and tools to the decisions making

[CM1401.4] To introduce tools and 2 2 2 2 2 1 1 methods available to address HR challenges and problems.

[CM1401.5] Discuss the basic 1 1 2 1 1 Leadership and conflict management concept to develop their leadership skills.

[CM1401.6] Explain Understand 2 1 1 2 1 1 1 2 various human resource policies

MANIPAL UNIVERSITY JAIPUR School of Business & Commerce Department of Commerce Course Hand-out

Financial Management| CM1402| 4 Credits | 3 1 0 4

Session: Jan 19 – May 19 | Faculty: Nishu Gupta | Class: B.Com (IV SEM)

Introduction: This course is offered by Dept. of Commerce as department Core Course, targeting students who wish to pursue research& development in industries or higher studies in field of Finance. Offers in depth knowledge of financial

Management theory by covering various aspect of decision making like, Investment, Financing and Dividend Policy and gives an introductory level knowledge on the management of funds in the organisation. Students are expected to have background knowledge on management accounting technique and interpretation of data.. Course Objectives: At the end of the course, students will be able to [1402.1]. Describe the effects of decision making of finance manager on shareholders wealth maximisation. [1402.2]. Interpret and illustrate the investment, financing and dividend policy decision making in an organisation. [1402.3]. Recognize different aspects of financial statements of company for making intra comparison study. [1402.4]. Recall different procedures in deciding the best alternatives out of various alternatives. [1402.5]. Apply different methods to measure the operating efficiency of business and developing the skill set in them for it.

Program Outcomes and Program Specific Outcomes

[PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings.

[PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them.

[PO6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development.

[PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes

[PSO1]: To understand concept, theories and operation of business using appropriate supportive technologies.

[PSO2]: To Prepare, analyse and interpret business problems and draw appropriate conclusions.

W. Assessment Plan:

X. Syllabus

The Finance Function: Goals, objective and functions of financial management. The logic of wealth maximization. Time value of money, Techniques of Compounding and Discounting, Function of Chief Financial officer. Capital Budgeting: Techniques of capital budgeting including capital rationing and tax factor, Capital budgeting under uncertainty. Analysis of selected investment decision, Relationship between risk and return. Financing Decisions: Cost of Capital; Cost of different Sources of finance, Weighted average cost of capital, Marginal cost of capital; concepts of leverages; capital structure patterns; designing optimum capital structure; Constraints; Various capital structure theories; Different sources of finance; Long, medium and Short term finance. Dividend Policy: Determinants of dividend policy, Dividend payout models. Dividend policy and valuation of shares-alternative theories and their mathematical equivalence. Lease Financing, Merger and Acquisition. Working Capital Decisions: Management of Cash, Treasury, Accounts Receivables and Inventories, estimation of working capital, Financing of Working Capital.

Y. Text Books T1. Pandey I M, Financial Management, Vikas Publishing House. Z. Reference Books R1. Khan & Jain, Financial Management, Tata McGraw-Hill R2. Chandra P, Financial Management, Tata McGraw-Hill.

AA. Lecture Plan:

Lec No Topics Session Mode of Corresponding Mode of Outcome Delivery CO Assessing the Outcome 1 Introduction and To acquaint and Lecture NA NA Course Hand-out clear teachers briefing expectations and understand student expectations 2,3 The Finance Recall basic Lecture 1402.1 In Class Quiz Function- Goals, purpose of Mid-Term I objective and investment for functions of financial which finance management manager works 4,5 The logic of wealth Recall how the Lecture 1402.1 In Class Quiz maximization, investment will be Mid-Term I Function of Chief maximized End Term Financial officer through market and also the responsibilities of finance manager. 5,6 Time value of Explain the Lecture 1402.1 Mid-Term I money, Techniques concept of present End Term of Compounding value and future and Discounting value and its impact on investment. 7 to 12 Capital Recall choosing of Lecture 1402.2 In Class Quiz Budgeting: best alternatives Mid-Term I Techniques of out of several End Term capital budgeting alternatives by applying discounting cash flow technique. 13 capital rationing and Recall the best Lecture 1402.2 Class Quiz tax factor possible use of Mid Term I scarce resources. End Term 14,15,16 Capital budgeting Recall the concept Lecture 1402.2 Class Quiz under uncertainty. of probability as Mid Term 1 Analysis of selected future return is End term investment decision, estimated as risk is Relationship associated with between risk and heavy investment. return 17,18,19 Financing Recall different Lecture 1402.3 Home Decisions: Cost of source of finance Assignment Capital; Cost of of financing and Class Quiz different Sources of also the calculation Mid Term II finance, Weighted of cost a company End Term average cost of paid for borrowing capital, Marginal cost these funds. of capital; 20,21,22 concepts of Recall the Lecture 1402.3 Class Quiz leverages; capital formation of Mid Term II structure patterns; optimal capital End Term designing optimum structure that a capital structure; company can form Constraints; Various by applying capital capital structure structure theories theories; and value of firm get maximized. 23,24 Different sources of Recall different Lecture 1402.2 Class Quiz finance; Long, sources of short Mid Term II medium and Short term and long End Term term finance term finance from where the business get funds for lubricating the projects. 25 to 29 Dividend Policy: Recall the factors Lecture 1402.2 Class Quiz Determinants of the affecting the Mid-Term II dividend policy, dividend decision End Term Dividend pay-out of business models. Dividend whether to policy and valuation distribute it or not. of shares-alternative If business theories and their distributing the mathematical dividend then equivalence methodology and its impact on business valuation. 30,31 Lease Financing Analyse the assets Lecture 1402.3 Class Quiz to give on leasing End Term or not if yes then operating, financial or other. 32,33 Merger & Examine the Lecture 1402.3 Class Quiz Acquisition decision of merger End Term and acquisition by doing certain calculation relating to valuation of business.

34,35 Working Capital Describe Lecture 1402.5 Class Quiz Decisions: techniques of cash End Term Management of management that a Cash business normally follow to manage their timely cash requirements. 36,37 Treasury Describe some Lecture 1402.5 Class Quiz Management mathematical End Term calculation by which treasury can be managed 38, 39 Receivables Describe Lecture 1402.5 Class Quiz Management techniques of End Term managing debtors and B/R so that operating cycle runs smoothly 40,41,42 Inventory Describe Lecture, 1402.5 Class Quiz Management techniques of videos End Term managing inventory so that inventory carrying cost and ordering cost optimally managed. 43 to 48 Estimation of Describe the Lecture 1402.5 Class Quiz working capital methods by which End Term requirement business can estimate their working capital requirement so that operating cycle runs smoothly. 49, 50, Financing of Describe the Lecture 1402.5 Class Quiz 51 Working Capital sources from the End Term business can finance their working capital and also the pros and cons of different sources of finance. 52 NA NA NA

BB. Course Articulation Matrix: (Mapping of COs with POs) CORRELATION WITH PROGRAM CORRELATION WITH OUTCOMES PROGRAM SPECIFIC C STATEMENT OUTCOMES O P P PO P P P P PS PS PS PSO O O 3 O O O O O O 2 O 3 4 1 2 4 5 6 7 1 BB Describe the effects of decision making 2 1402 of finance manager on shareholders .1 wealth maximisation. BB Interpret and illustrate the investment, 2 1402 financing and dividend policy decision .2 making in an organisation.

BB Recognize different aspects of financial 1 1402 statements of company for making intra .3 comparison study.

BB Recall different procedures in deciding 2 1402 the best alternatives out of various .4 alternatives. BB Apply different methods to measure the 3 1402 operating efficiency of business and .5 developing the skill set in them for it. 9- Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

MANIPAL UNIVERSITY JAIPUR School of Business & Commerce Department of Commerce Course Hand-out Research Methodology| CM1405 | 3 Credits | 3 0 0 3

Session: Jan. – May 19 | Faculty: Dr. Tina Shivnani | B.COM (Pass) Sem IV

UUU. Introduction: Building on Principles of Research Design, this course aims to extend and deepen the understanding of different research approaches and methodologies in order to prepare students for their own research projects in their business discipline. This course will assist students in identifying, discussing and formulating a research problem, in selecting and applying appropriate research approaches and methods of inquiry (both quantitative or qualitative), and in presenting their results. To keep Research projects on track, set realistic time frames, assign resources appropriately and manage quality to decrease research errors. This course is intended to cover such aspects related to Business Research.

VVV. Course Outcomes: At the end of the course, students will be able to

[1405.1] understand the concept, significance & purpose of research and critically evaluate the quality of other people’s research findings and the process used to obtain them. [1405.2] identify a problem/ need, translate it into a research problem, and use the appropriate techniques to define it. [1405.3] Identify and understand the main qualitative and quantitative methods of research and appropriate application areas. [1405.4] Formulate objectives and testable hypotheses and choose the most appropriate tools for testing them. [1405.5] Understand the various types of sampling techniques and apply these techniques in research to determine the sample size. [1405.6] Develop skills of quantitative data analysis and interpretation of its results in report.

PROGRAM OUTCOMES PROGRAM SPECIFIC OUTCOMES

[PO.7]. Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions, checking out the degree to which these assumptions are accurate and valid, and looking at our ideas and decisions (intellectual, organizational, and personal) from different perspectives. [PO.8]. Effective Communication: Speak, read, write and listen clearly in person and through electronic media in English and in one Indian language, and make meaning of the world by connecting people, ideas, books, media and technology. [PO.9]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings. [PO.10]. Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and the ability to act with an informed awareness of issues and participate in civic life through volunteering. [PO.11]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them. [PO.12]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development. [PO.13]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio-technological changes.

PROGRAM SPECIFIC OUTCOMES

[PSO1]: To understand concept, theories and operation of business using appropriate supportive technologies.

[PSO2]: To Prepare, analyse and interpret business problems and draw appropriate conclusions.

[PSO3]: To develop the capabilities required to apply cross-functional business knowledge and technologies in solving real-world business problems [PSO4]: Making Student capable of recognizing and resolving ethical issues that arise in business set ups.

WWW. Assessment Plan: Criteria Description Maximum Marks Sessional Exam I (Closed 20 Internal Assessment Book) (Summative) Sessional Exam II (Closed 20 Book) In class Quizzes and 10 Assignments , Activity feedbacks (Accumulated and Averaged) End Term Exam End Term Exam (Close Book) 50 (Summative) Total 100 Attendance A minimum of 75% Attendance is required to be maintained by (Formative) a student to be qualified for taking up the End Semester examination. The allowance of 25% includes all types of leaves including medical leaves.

XXX. SYLLABUS

Research Methodology: Problem Formulation, Objectives; Research Process; Types of Research (Quantitative & Qualitative only), Research Designs; Hypothesis, Sampling: Meaning, Types of Sampling. Determination of Sample Size. Data Collection Method – Observational, Questionnaire, Interviews & Schedule. Data Processing: Classification, Tabulation, Coding of Data, Diagrams, Meaning of Level of Significance. Analysis of Data: Central Tendency, T-Test, ANOVA, Non-Parametric Tests: Chi Square test. SPSS Software, Report writing.

YYY.

TEXT BOOKS T1 Donald R. C, Pamela S. S. Business Research Methods, Tata McGraw Hill Publication, New Delhi. Lec Session Outcome Mode of Corresp Mode of .No Topics Delivery onding Assessing the . CO Outcome 1 Student will be able to Lecture 1405.1 Mid Term 1 Introduction: Meaning & understand the concept of End Term Definition, Limitation. research 2 Recall the significance of Flip class 1405.1 Mid Term 1 Introduction: Significance & research & purpose of End Term Purpose of research research 3 Students will able to PPT 1405.1 End Term Difference between understand the difference Research Method & between the method & Methodology methodology 4 Research Process :- Discuss the 7 steps of Flow chart 1405.1 Mid Term 1 Meaning & components of research End Term Process 5 Review of Literature:- Explain the sources of ROL Lecture 1405.1 Mid Term 1 Meaning, Sources of review & Goals of Review & How to write literature review 6 Problem formulation:- Explain the 4P’s concept of Lecture + PPT 1405.2 Mid Term 1 Meaning, Sources of problem identification and End Term problem, Components of components of problem Research Problem 7 Problem Formulation:- Explain the researcher Discussion & 1405.2 Mid Term 1 Criteria of Problem criteria for selection of a examples End Term selection & Techniques of problem & various steps for selection defining of a problem. 8 Recall the various elements Lecture 1405.3 Mid Term 1 of research design, Discuss Research Design:- Meaning, the concept of Exploratory, Elements of research design Descriptive & Experimental & Types of Research Design Research 9 Discuss the types of Discussion & 1405.3 Mid Term 2 research with suitable Lecture End Term Types of Research: examples with advantage & Qualitative & Quantitative disadvantage 10 Quantitative types of Explain the various types of PPT & Activity 1405.3 Mid Term 2 research quantitative research : End Term Experimental Research, Co- relational Research, Causal Comparative Research, Content Assessment Research, Survey Method

11 Recall the various types of PPT & Activity 1405.3 Mid Term 2 qualitative research: End Term Qualitative Types of Historical Research, Case Research Study, Focus Group Discussion 12 Students will be able to Quiz Class Quiz Class quiz from lecture no. identify the different types (Not 6-11 of research Accounted) 13 Research Objectives: Describe the difference Lecture 1405.4 Assignment Meaning of goal, aim & between the Goal, Aim & objective, need to develop Objectives and discuss the objectives need of objective in research 14 Hypothesis: Meaning, Types Discuss the concept of PPT 1405.4 Mid Term 2 of Hypothesis, Role of hypothesis and its End Term Hypothesis importance in research 15 Formulation of Hypothesis Explain the various types of Discussion & 1405.4 Mid Term 2 – Null & Alternative hypothesis with examples Lecture End Term Hypothesis 16 Sampling: Meaning, Process Describe the concept of Lecture + Flow 1405.5 Mid Term 2 of sampling, Essential of Idle sampling in research with Chart End Term sample, Advantages of its process, advantages and sampling essential of Idle sample 17 Explain the concept of Lecture 1405.5 Mid Term 2 Probability sampling and End Term Types of sampling:- discuss the simple random Probability Sampling & its & Stratified Random types techniques with examples 18 Explain the Cluster Lecture 1405.5 Mid Term 2 Probability Sampling: - sampling & systematic End Term Cont.….. sampling with examples 19 Describe the concept of Lecture + 1405.5 Mid Term 2 Non- Probability sampling Discussion End Term Non- Probability Sampling:- and explain the various Quota, Convenience, types of Non Probability Purpose wise , Sequential sampling techniques with Sampling examples. 20 Determine the sample size Recall the calculation of Lecture + 1405.5 Mid Term 2 & Practice of calculation sample size in research Activity End Term 21 Data: Meaning, Types of Discuss the concept of data Flip class 1405.6 Mid Term 2 Data, Difference B/W and its types End Term Primary data & Secondary data 22 Tools of data collection: Explain the methods of Lecture & 1405.6 Mid Term 2 Primary Data Collection primary data collection: Discussion End Term Methods. Interviews, Observation

23 Primary Data Collection Explain the Schedule, Case Lecture 1405.6 Mid Term 2 Methods: - Cont.…. study, Survey method of End Term primary data collection 24 Describe the qualities of PPT 1405.6 Mid Term 2 Questionnaire good questionnaire, types End Term of questions & Difference b/w schedule & questionnaire 25 Data Processing meaning & Discuss the steps for data Practically 1405.6 Assignments elements editing, types of through Laptop classification, creation of tables 26 Graphical Presentation of Explain the creation of Bar, Practical 1405.6 Assignments data Pie chart in excel & End Term 27 Discuss the concept of C3 Lecture & 1405.6 Mid Term 1 Central Tendency:- in research & explain the Numericals End Term Meaning, Application, Role calculation of Mean 28 Recall the calculation of Numericals 1405.6 Mid Term 1 mean in less than & more End Term Mean ( Numericals) than series 29 Explain the calculation of Numericals 1405.6 Mid Term I Median ( Numericals) Median manually End term 30 Recall the calculation of Numericals 1405.6 Mid Term I Mode ( Numericals) Mode manually End Term 31 Discuss the meaning of Co- Lecture + PPT 1405.6 Mid Term 2 Correlation- Meaning & relation & its types with its Types applications 32 Recall the calculation of Numericals 1405.6 End Term Rank Correlation Rank Correlation 33 Discuss the application of Discussion & 1405.6 Mid Term 2 T-test :-Meaning & Types of T-test in research, types of Lecture End Term t-test (Formula only) T-test 34 Recall the application of T- Numericals 1405.6 Assignments Research Problem solving test in solving problem based on t-test manually 35 Explain the assumption & Numericals 1405.6 End Term ANOVA application of ANOVA 36 Recall the calculation of Numericals 1405.6 End Term ANOVA ANOVA manually 37 Non Parametric Test :- Explain the meaning of Numericals 1405.6 End Term Meaning Chi-square test Non-parametric test 38 Chi-square Test Recall the application of Numericals 1405.6 End Term (Numericals) Chi-square manually 39 Discuss the format of Lecture + PPT 1405.6 End Term report & research writing, goals of report writing with Report Writing a suitable example. 40 Students will learn the Lecture basics about the SPSS Basics of SPSS software software 41 Revision T2 Kothari C.R. (2006). Research Methodology Methods and Techniques, New Age International Publication, New Delhi. T3 Sharma K.R.; Operational Research & Quantitative Techniques, Kalyani Publications

ZZZ. REFERENCE BOOKS R1 Field, Andy. (2013). Discovering Statistics Using IBM SPSS Statistics. 4th ed. SAGE Publications R2 Saunders, Mark; Lewis, Philip; Thornhill, Adrian. 2009. Research Methods for Business Students. 5th Ed. Pearson Education Limited. R3 Sekaran, Uma, and Roger Bougie. 2009. Research Methods for Business: A Skill-Building Approach. 5 th ed. Wiley. R4 Tharenou, Phyllis, Ross Donohue, and Brian Cooper. 2007. Management Research Methods. Cambridge University Press.

Course Articulation Matrix: (Mapping of COs with POs) CORRELATION WITH PROGRAM CORRELATION CO STATEMENT OUTCOMES WITH PROGRAM SPECIFIC OUTCOMES PO PO PO PO PO PO PO PS PS PS PS 1 2 3 4 5 6 7 O O O O 1 2 3 4 [1405.1] understand the concept, 3 2 significance & purpose of research and critically evaluate the quality of other people’s research findings and the process used to obtain them. [1405.2] identify a problem/ need, 2 2 translate it into a research problem, and use the appropriate techniques to define it. [1405.3] Identify and understand the main 2 2 qualitative and quantitative methods of research and appropriate application areas. [1405.4] Formulate objectives and 2 2 testable hypotheses and choose the most appropriate tools for testing them.

[1405.5] Understand the various types of 2 2 sampling techniques and apply these techniques in research to determine the sample size.

[1405.6] Develop skills of quantitative 2 2 data analysis and interpretation of its results in report. Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

MANIPAL UNIVERSITY JAIPUR School of Business & commerce Department of Commerce Course Hand-out

Company Law & Secretarial Practice | CM 1407 | 3 Credits | 3 0 0 3

Session: Jan 19 – May 19 | Faculty: CS Arpita Agarwal | Class: B.COM (IV Sem)

CC. Introduction: This course is offered by Dept. of Commerce. Since the Companies Bill, 2011 was passed by the Rajya Sabha in August, 2013, it was renamed as the Companies Bill, 2013. After the assent of the POI, it is now called

The Companies Act, 2013. This Act was enacted keeping in view the changes in the national and international economic environment and expansion and growth of corporate culture in our country. The act also aims to provide greater autonomy of operation and innovation with reasonable process requirements and compliance costs.

DD. Course Objectives: At the end of the course, students will be able to

[1407.1] Describe company, its types, formation, MOA & AOA of the companies. [1407.2] Understand Laws relating to Issue, Forfeiture, Notices, Agenda, Quorum and Minutes of the company. [1407.3] Explain Various Meetings of the company: General, Statutory, Board Meetings and their legal provisions. [1407.4] Describe and Differentiate between public, private, Small, Subsidiary, Holding Companies [1407.5] Explaining Company Secretaries and their Appointment, Position, rights, duties, liabilities etc . Charges, Mortgage and Prevention of mismanagement and oppression etc. to make them ready for employment

EE. Program Outcomes and Program Specific Outcomes

[PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings.

[PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them.

[PO6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development.

[PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes

[PSO1]: To understand concept, theories and operation of business using appropriate supportive technologies.

[PSO2]: To Prepare, analyse and interpret business problems and draw appropriate conclusions. [PSO3]: To develop the capabilities required to apply cross-functional business knowledge and technologies in solving real- world business problems [PSO4]: Making Student capable of recognizing and resolving ethical issues that arise in business set ups.

FF. Assessment Plan:

Criteria Description Maximum Marks Sessional Exam I 20 Internal Assessment Sessional Exam II 20 (Summative) In class Quizzes and Assignments , 10 Activity feedbacks (Accumulated and Averaged) End Term Exam End Term Exam 50 (Summative) Total 100 Attendance A minimum of 75% Attendance is required to be maintained by a student to be (Formative) qualified for taking up the End Semester examination. The allowance of 25% includes all types of leaves including medical leaves. Make up Assignments Students who misses a class will have to report to the teacher about the absence. (Formative) A makeup assignment on the topic taught on the day of absence will be given which has to be submitted within a week from the date of absence. No extensions will be given on this. The attendance for that particular day of absence will be marked blank, so that the student is not accounted for absence. These assignments are limited to a maximum of 5 throughout the entire semester. Homework/ Home There are situations where a student may have to work in home, especially Assignment/ Activity before a flipped classroom. Although these works are not graded with marks. Assignment However, a student is expected to participate and perform these assignments (Formative) with full zeal since the activity/ flipped classroom participation by a student will be assessed and marks will be awarded.

GG. Syllabus A brief history of Indian Companies Act: Types of Companies, Formation of public limited Company. Memorandum and Articles of Association. Prospectus, Share, Share Capital, Allotment, Membership Borrowing Power: Debenture – issue, floating and fixed charge; registration of mortgage and charges. Directors, Managing Directors and Mangers, Company Management, Prevention of Mismanagement and Oppression, Company Secretary: Appointment, Position, rights, duties and liabilities. Winding up of Company, Company Meetings. Secretarial Practice and Law relating to formation Issue, allotment, forfeiture and transfer of shares, payment of dividend, Resolutions, Notices, Agenda, Quorum and Minutes, Director‟s Report. Meeting: Types, Requisites of a valid meeting, Members‟ Meeting: Statutory, Annual General Meeting, Extraordinary General Meeting. Companies Act 2013 (Brief Study of the provisions effective from 12 September 2013) Provisions Special resolution for borrowing in excess of paid-up capital and free reserve, Associate Company, Expert, Free Reserve, Net-worth, Officer who is in default, Private Company, Public Company, Remuneration, Small Company, Subsidiary Company, Authentication of documents, proceedings and contracts, Prohibition on Buy-back of shares, Explanatory Statement for special business, Quorum for shareholders‟ meeting, Chairman of a general meeting, Appointment of Additional Director, Contribution to Political parties, Loan to Directors etc., Restriction on non-cash transaction with directors, Prohibition on forward dealings in securities of the company by the director and Key Managerial Personnel. Text / Suggested Books: 1. Singh A: Indian Company Law, Eastern Book Company (2014). 2. Kuchhal M.C.: Secretarial Practice, Vikas Publishing House. 3. Kuchhal M.C.: Modern Indian Company Law, Vikas Publishing House. 4. Mathew, M J Company Law And Secretarial Practice, R B S A Publishers. 5.Kapoor. N.D.: Company Law and Secretarial Practice, Sultan Chand & Sons.

HH. Lecture Plan:

5,6 Major documents : MOA & Basic understanding Lecture 1407.1 In Class Quiz AOA of companies about MOA & AOA of Mid Term I the company and their End Term clauses. 7 Legal Provisions related to Understanding about Lecture 1407.2 Mid Term I Issue, Forfeiture and the issue of shares transfer of shares 8 Meetings and its types Discuss legal concept of Lecture & 1407.3 Class Quiz conducting various Discussion Mid Term I meetings End Term 9,10,11 Requisites of a valid Understanding about Discussion 1407.3 Class Quiz meeting, Members meeting: the provisions relating Mid Term 1 Statutory and Annual to AGM, EGM End term General Meeting, Extra Ordinary General Meeting 12,13 Detail discussion about Understand the Lecture & 1407.4 public, private and small difference between Discussion Class Quiz companies public private and small Mid Term 1 companies End Term 14 Revision of Studied Topics Revision Discussion NA Question Asking and Problem Solving class 15,16 Differentiate between Understanding about Lecture 1407.4 Class Quiz Holding, Subsidiary and the meaning of Holding, Mid Term 1 Associate company Subsidiary and End Term Associate Company. 17,18,19 Explanation of the legal Basic understanding Lecture 1407.3 Class Quiz terms Free Reserves, Net about the legal terms Mid Term II worth, Officer who is in End Term default etc. 20,21,22 Explanatory Statement for Understanding about Lecture 1407.3 Class Quiz Special Business, Quorum of the required quorum of Mid Term I General Meetings, the various meetings End Term Chairman of General Meeting. 23,24,25 Differentiate between Basic understanding Discussion 1407.3 Class Quiz additional and Alternate about the directors of Mid Term II Director and their the company End Term appointments 26 Contribution to Political Understanding about Lecture 1407.3 Class Quiz Parties and Loans to the Political parties Mid Term II directors contribution and loans End Term limits to directors 27,28 Key Managerial Personnel’s Discussing about the Discussion 1407.5 Mid Term II KMP’’s End Term 29,30,31 Company Secretaries: Brief understanding Lecture 1407.5 Class Quiz Appointments, Rights, about company Mid Term II duties, Liabilities and their secretaries End Term positions. 32,33 Charges of the company: Understanding about Discussion 1407.5 Class Quiz Fixed and Floating Charges what is charge and how Mid Term I it is created End Term 34 Registration of mortgage Understanding about Discussion 1407.5 Class Quiz and charges registration of charge Mid Term II End Term 35 Prevention of Discussion about the Discussion 1407.5 Class Quiz Mismanagement and mismanagement and End Term Oppression oppression 36 Revision and Problem Problem Solving Class Discussion NA Class Quiz Solving Class End Term 37 Prohibition on Buy Back of Buy Back Discussion 1407.5 Class Quiz shares 38 Restrictions on non-cash Understanding about Discussion 1407.5 Class Quiz transactions with directors the non-cash Mid Term II transactions End Term 39 Problem Solving Class Clarification of queries Discussion NA Class Quiz and doubts Mid Term II End Term

II. Course Articulation Matrix: (Mapping of COs with POs) CORRELATION WITH PROGRAM CORRELATION WITH OUTCOMES PROGRAM SPECIFIC CO STATEMENT OUTCOMES PO PO PO PO PO PO PO PSO PSO 2 PSO 3 PSO4 1 2 3 4 5 6 7 1

1407. Describe company, its types, formation, 2 3 2 1 1 MOA & AOA of the companies

1407. Understand Laws relating to Issue, 2 Forfeiture, Notices, Agenda, Quorum and Minutes of the company 1407. Explain Various Meetings of the 3 2 3 company: General, Statutory, Board Meetings and their legal provisions 1407. Describe and Differentiate between 2 1 2 4 public, private, Small, Subsidiary, Holding Companies 1407. Explaining Company Secretaries and 2 1 5 their Appointment, Position, rights, duties, liabilities etc .Charges, Mortgage and Prevention of mismanagement and oppression etc. to make them ready for employment

10- Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

MANIPAL UNIVERSITY JAIPUR School of Business & commerce Department of Commerce Course Hand-out International Trade and finance: CM1408 Credits | 2 0 0 2

Session: Jan 19 – May 19 | Faculty: Madhusudhan Narayan | Class: B.COM (IV Sem.) JJ. Introduction: This course is offered by Dept. of Commerce . International Trade and finance "captures the vitality of

modern international trade and finance. Nations are not like regions of families. They are sovereign, meaning that no central court can enforce its will on them with a global police force. Being sovereign, nations can put all sorts of barriers between their residents and the outside world. A nation can have its own currency, its own barriers to trading with

other countries. A nation uses policy tools that are seldom available to a region and help in the progress of a nation.

KK. Course Objectives: At the end of the course, students will be able to [1408.1] Describe the importance and need of international trade. [1408.2] learn about the nuance of international organisation [IMF, WTO, world bank etc.] [1408.3] Implementation of International trade theories internationally. [1408.4] implication of term of trade and gain from trade to make them employable. [1408.5] understand the concept of bilateral trade

LL. Program Outcomes and Program Specific Outcomes

[PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings.

[PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them.

[PO6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development.

[PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes

[PSO1]: To understand concept, theories and operation of business using appropriate supportive technologies.

[PSO2]: To Prepare, analyse and interpret business problems and draw appropriate conclusions.

MM. Assessment Plan:

NN. Syllabus Objective: - To understand & appreciate the key issues in International Trade & also familiarize wit theories, recent trends & policies of international trade.

Contents:

Meaning, significance of Internal Trade, Difference Between Inter Regional and Internal Trade. Theories of Internal Trade, Mercantilism and the Classical school of Thought of comparative costs. Recent Developments in International Trade Theory, Terms of Trade and Gains from Trade. International Factor Movement: Labour and Capital Movements, Price Changes, Foreign Aid Programme, Most Favourite Nations, Free Trade Agreements. Theories of Protection, Customs, Quotas and Tariffs, Bilateralism in International Trade, Fiscal Policy and Trade Control, European Common Markets, GATT, WTO, International Commodity Agreements. Theories of exchange rate determination. Their relationship with international trade, Balance of Indebtedness and Balance of Payments, devaluation and exchange fluctuations in relation to International trade. The International Monetary Fund, World Bank and its affiliates. The Problem of International Liquidity, International Monetary Reforms, Current International Economic Problems. Indian Foreign Trade and Commercial Policy, India’s Balance of Payments, recent trends, Foreign Aid to India. Fairs and Survey, International Exhibitions, Sources of Foreign Trade, Statistics in India methods of Collection with Special Reference to coding System.

Text / Suggested Books:

1. Mathur S.K; International Trade & Finance, Shivam Book House, Jaipur. 2. Sunderam & Black, The International Business Environment: Text and Cases, Prentice-Hall.

Reference Books R1. Thomas A pugel

OO. Lecture Plan:

Lec No Topics Session Outcome Mode of Corresponding Mode of Assessing Delivery CO the Outcome 1 Introduction and Course To acquaint and clear Discussion NA NA Hand-out briefing teacher’s expectations and understand student expectations 2 International trade and Basic understanding of Lecture 1408.1 In Class Quiz finance – Introduction international trade 3 Constitutional framework Explain the mechanism Lecture 1408.1 In Class Quiz of International trade of international End Term business 4 Concept of Balance of Explain concept of Lecture 1408.1 payment balance of payment End Term

5,6 Major key elements of Explain international Lecture 1408.1 In Class Quiz international theories trade theories End Term 7,8 Structure of foreign Discuss concept & Lecture & 1408.2 Class Quiz exchange market structure of foreign Discussion Mid Term I exchange End Term 9,10,11 Explain the theories of Discuss about the Discussion 1408.2 Class Quiz protection custom and protection custom Mid Term 1 Quotas mechanism End term 12,13 Introduction of Discuss in brief the Lecture & 1408.3 International organisation function and structure Discussion Class Quiz of IMF, WTO, world Mid Term 1 bank End Term 14,15 Introduction of bilateralism Brief discussion of key Lecture 1408.3 Class Quiz in International Trade elements in Mid Term 1 bilateralism. End Term 16,17,18 The problem of Factors affecting Lecture 1408.3 Class Quiz international liquidity. international trade Mid Term I End Term 19,20,21 The problem of scope to facilitate Lecture 1408.3 Class Quiz international liquidity. international trade End Term

22,23,24 Discussion of term of trade Brief discussion of key Discussion 1408.3 Class Quiz elements. Mid Term II End Term 25 Introduction of most Explanation and Lecture 1408.3 Class Quiz favourite nations discussion on Mid Term II important aspects. End Term 26,27 Introduction of free trade Explain of free trade Discussion 1408.4 Mid Term II agreements agreements End Term 28,29,30 Current international Explain basic concept Discussion 1408.4 Class Quiz economic problems of International Mid Term II policies and problems End Term related to it

PP. Course Articulation Matrix: (Mapping of COs with POs) CORRELATION WITH PROGRAM CORRELATION WITH PROGRAM OUTCOMES SPECIFIC OUTCOMES C STATEMENT O P P P P P P PO PSO PSO 2 PSO 3 PSO 4 O O O O O O 7 1 1 2 3 4 5 6 1408 Describe the importance and need of 3 2 1 2 1 3 .1 international trade. 1408 learn about the nuance of 2 2 1 3 1 2 .2 international organisation [IMF, WTO, world bank etc.]

1408 Implementation of International 2 2 1 2 2 .3 trade theories internationally. 1408 implication of term of trade and gain 1 3 2 1 2 .4 from trade to make them employable. 1408 understand the concept of bilateral 1 2 1 2 1 .5 trade

11- Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

MANIPAL UNIVERSITY JAIPUR School of Humanities and Social Sciences DEPARTMENT OF LANGUAGES Course Hand-out

The Art of Communication| EN1416| 2 Credits {2 0 02} Session: Jan 19 – July 19 | Faculty: Dr Yashoda Verma | Year/Semester: II Year/ B.Com (Pass) IV Semester

Introduction: This course is offered by Department of Languages as a core course to the students of BBA in 1st Semester. The course offers an in depth knowledge of Language as an important branch of English language studies.

It covers basic concepts such as properties of human languages, word formation, Grammar, Comprehension and Composition. There is no specific prerequisite on the part of students as the course begins with the very basics of the field of study.

Course Outcomes: At the end of the course, students will be able to: [EN1416.1] Acquire basic knowledge about the significance of soft skills in professional and inter-personal communications and facilitate an all-round development of personality. [EN1416.2] Develop critical and creative thinking abilities with presentation skills. [EN1416.3] Display enhanced competence in oral and written communication. [EN1416.4] Improve Soft skills comprising pleasant and appealing personality traits as self-confidence, positive attitude, emotional intelligence, social grace, flexibility, friendliness and effective communication skills. [EN1416.5] Recognize the importance of communication skills like listening, speaking, reading and writing with advancement of competitive world.

A. PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES FOR B.COM.(PASS)-

[PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings.

[PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them.

[PO6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development.

[PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes

[PSO1]: To understand concept, theories and operation of business using appropriate supportive technologies.

[PSO2]: To Prepare, analyse and interpret business problems and draw appropriate conclusions.

Assessment Plan: Criteria Description Maximum Marks

Internal Assessment Class Quizzes and Assignments 30 (Summative) External Assessment Seminar Presentation, Viva and 70 (Summative) assignments Total 100 Attendance A minimum of 75% Attendance is required to be maintained by a student to (Formative) be qualified for taking up the End Semester examination. The allowance of 25% includes all types of leaves including medical leaves. Make up Assignments Students who misses a class will have to report to the teacher about the (Formative) absence. A makeup assignment on the topic taught on the day of absence will be given which has to be submitted within a week from the date of absence. No extensions will be given on this. The attendance for that particular day of absence will be marked blank, so that the student is not accounted for absence. These assignments are limited to a maximum of 5 throughout the entire semester. Homework/ Home Assignment/ There are situations where a student may have to work at home, especially Activity Assignment before a flipped classroom. Although these works are not graded with (Formative) marks. However, a student is expected to participate and perform these assignments with full zeal since the activity/ flipped classroom participation by a student will be assessed and marks will be awarded.

SYLLABUS Communication in English, nature of spoken English and language, effective public speaking, pronunciation, stress, intonation, dialogue delivery, body language, rhythm of utterances, principles of communication, researching & writing skills, speech delivery skills, understanding and appreciating consequences of communication, etiquette in communication, presentations for specific audience, Tribute Speech, Informative Speech, Persuasive Speech, Impromptu Speech, Corporate Speech, Parliamentary Speech, Academic Speech etc.

Text Books:

T. 1. A Simmons. Whoever Tells the Best Story Wins. New Delhi: Tata McGraw-Hill Amacom, 2007. T. 2. J Heinrichs. Thank You for Arguing: What Aristotle, Lincoln, and Homer Simpson Can Teach Us about the Art of Persuasion. New York: Three Rivers Press, 2007. T. 3. N Duarte. Resonate: Present Visual Stories that Transform Audiences. New Jersey: John Wiley & Sons, 2010. T. 4. P Noonan. On Speaking Well. New York: William Morrow, 1999.

Reference Books:

R. 1. B Elliott and K Carroll. Make Your Point! Bloomington: Author House, 2005. R. 2. G Spence. How to Argue and Win Every Time. New York: St. Martin’s Press, 1995. R. 3. H Weeks, Failure to Communicate: How Conversations Go Wrong and What You Can Do to Right Them. Boston: Harvard Business Press, 2008. R. 4. J Allison and D Gediman. This I Believe: The Personal Philosophies of Remarkable Men and Women. New York: Holt Paperbacks, 2007. R. 5. L Copeland. The World’s Great Speeches. 4th Edition, Mineola New York: Dover, 2000.

Lecture Plan:

Lec. No Topics Session Mode of Correspon Mode of Assessing the Outcome Delivery ding CO Outcome

1 Introduction and Course Hand-out To acquaint and Lecture & NA NA briefing. clear teacher’s Discussion expectations and understand students’ expectations 2 Communication in English, nature To familiar Lecture & EN1416.1 Discussion and participation of spoken English and language. students about the Discussion nature of communication. 2 Effective public speaking. Presentation skills. Lecture & EN1416.2 Discussion and participation Discussion 3 Pronunciation, stress, intonation. Pronunciation Lecture & EN1416.3 Discussion and participation skills. Discussion 3-4 Dialogue delivery, body language, Presentation skills. Lecture & EN1416.4 Assignment-I, Seminar rhythm of utterances. Discussion Presentation 5 Principles of communication. Communication Lecture & EN1416.5 Discussion and participation skills. Discussion Researching & writing skills. Research and Lecture & EN1416.5 Discussion and participation 6 writing skills Discussion 7 Speech delivery skills. Communication Lecture & EN1416.5 Discussion and participation skills Discussion 8-9 Understanding and appreciating Interpretation Lecture & EN1416.5 Discussion and participation consequences of communication. skills Discussion 10 Etiquette in communication. Communication Lecture & EN1416.1 Discussion and participation skills. Discussion 11 Presentations for specific Presentation skills Discussion EN1416.1 Assignment-2, Seminar audience. Presentation Presentation skills Discussion EN1416.4 12 The Importance of Speech Mock Speech delivery. 13 Tribute Speech. Presentation skills Discussion EN1416.4 Mock Speech 14-15 Informative Speech, Persuasive Presentation skills Discussion EN1416.4 Mock Speech Speech. 16-17 Impromptu Speech, Corporate Presentation skills Discussion EN1416.4 Mock Speech Speech. 18-19 Parliamentary Speech, Academic Presentation skills Discussion EN1416.3 Seminar Presentation Speech. 20-23 Group Discussion. Presentation skills Discussion EN1416.4 Group Discussion 24-26 Extempore. Presentation skills Discussion EN1416.4 Seminar Presentation

S. Course Articulation Matrix: (Mapping of COs with POs)

CO STATEMENT Correlation with Program Correlation with Outcomes (POs) Program Specific Outcomes (PSOs) P P P P P P P PS PS PS PS O O O O O O O O1 O 2 O 3 O4 1 2 3 4 5 6 7 EN Acquire basic knowledge about the 2 3 2 1 1 1 2 2 3 2 1 1416.1 significance of soft skills in professional and inter-personal communications and facilitate an all- round development of personality. EN Develop critical and creative thinking 3 3 2 2 0 1 2 2 3 3 2 1416.2 abilities with presentation skills.

EN Display enhanced competence in oral 3 3 3 3 1 1 2 3 2 2 1 1416.3 and written communication.

EN Improve Soft skills comprising pleasant 3 3 2 2 1 2 3 2 3 3 2 1416.4 and appealing personality traits as self- confidence, positive attitude, emotional intelligence, social grace, flexibility, friendliness and effective communication skills. EN141 Recognize the importance of 3 3 2 2 1 2 2 3 3 2 1 6.5 communication skills like listening, speaking, reading and writing with advancement of competitive world.

1-Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

MANIPAL UNIVERSITY JAIPUR School of Business and Commerce Department of Commerce Course Hand-out (Open Elective)

Basics of Accounting| CM1490 | 3 Credits | 3 0 0 3

Session: Jan 19 – May 19 | Faculty: Dr Nupur Ojha and Dr Teena Shivnani/ Class: B.Tech Sem IV & VI (OE)

A. Introduction: Accounting provides information for decision making. Almost every business and organisation needs accountants to measure performance and provide information for decisions. This course will provide a clear understanding of how accounting function is performed by business entities. It is a highly recommended course for anyone who requires a sound understanding of accounting - including non-commerce students. No background knowledge of finance or business is assumed. A practical approach is taken with numerous examples being used to illustrate the key concepts.

B. Course Objectives: At the end of the course, students will be able to [1490.1]. Understand the concepts and Conventions of Accounting and develop ability to apply them for Business decision making. [1490.2]. Understanding the Accounting process and preparing statutory books and records to be maintained by profit making entities as per the law. [1490.3]. Applying Accounting principles and concepts in preparing Financial Statements and analysing and interpreting published Financial Statements. [1490.4]. Understanding the Accounting variables and principles in context of contemporary environmental conditions and applying them in real business situations. [1490.5]. Understand and apply the concept of Depreciation in different business situations and using various method of calculating depreciation. [1490.6]. Understanding and IFRS and interpreting its implications for developing a globally acceptable and sustainable reporting system for generation of employment for them.

C. Program Outcomes and Program Specific Outcomes

[PO.14]. Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions, checking out the degree to which these assumptions are accurate and valid, and looking at our ideas and decisions (intellectual, organizational, and personal) from different perspectives. [PO.15]. Effective Communication: Speak, read, write and listen clearly in person and through electronic media in English and in one Indian language, and make meaning of the world by connecting people, ideas, books, media and technology. [PO.16]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings. [PO.17]. Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and the ability to act with an informed awareness of issues and participate in civic life through volunteering. [PO.18]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them. [PO.19]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development. [PO.20]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio-technological changes. [PSO1]: To understand concept, theories and operation of business using appropriate supportive technologies.

[PSO2]: To Prepare, analyse and interpret business problems and draw appropriate conclusions.

D. Assessment Plan:

Criteria Description Maximum Marks Sessional Exam I 15 Internal Assessment Sessional Exam II 15 (Summative) In class Quizzes and Assignments , 30 Activity feedbacks (Accumulated and Averaged) End Term Exam End Term Exam 40 (Summative) Total 100 Attendance A minimum of 75% Attendance is required to be maintained by a student to be (Formative) qualified for taking up the End Semester examination. The allowance of 25% includes all types of leaves including medical leaves. Make up Assignments Students who misses a class will have to report to the teacher about the absence. (Formative) A makeup assignment on the topic taught on the day of absence will be given which has to be submitted within a week from the date of absence. No extensions will be given on this. The attendance for that particular day of absence will be marked blank, so that the student is not accounted for absence. These assignments are limited to a maximum of 5 throughout the entire semester. Homework/ Home Assignment/ There are situations where a student may have to work in home, especially before Activity Assignment a flipped classroom. Although these works are not graded with marks. However, a (Formative) student is expected to participate and perform these assignments with full zeal since the activity/ flipped classroom participation by a student will be assessed and marks will be awarded.

E. Syllabus

Meaning, Features, Objectives, Process of Accounting; Book-keeping and accounting, Types of Accounts, Double entry system, Principles, Conventions, Concepts of accounting. Indian Accounting Standards, International Financial Reporting Standards (IFRS concept & Importance) Capital and Revenue. Accounting Transactions: Journal, Ledger. Trail Balance, Depreciation, Provisions, and Reserves: concept of Depreciation, Depreciation accounting; Depletion, Amortization & Dilapidation, methods of charging depreciation. Final Accounts (Trading & P&L a/c, Balance Sheet).

F. Text Books

T1. Financial Accounting, Mukerjee and Hanif, Mc Graw Hill

T2. Financial Accounting, P.C. Tulsian, S Chand Reference Books

R1. Financial Accounting, Paresh Shah, Oxford Publication

R2. Financial Accounting, Ashok Sehgal, Taxmann

G. Lecture Plan:

Lec No Topics Session Outcome Mode of Corresponding Mode of Assessing Delivery CO the Outcome 1 Introduction and Course To acquaint the Lecture NA NA Hand-out briefing students with the course relevance and the expected course outcomes. 2 Basics of Accounting Describe the Lecture 1490.1 Quiz Meaning, A/c Process, Mid Term I Objectives, Features, End Term Users of accounts 3 Basics of Accounting Explaining various Lecture 1490.1&1490.4 Mid Term I terms used in End Term Accounting and Branches of Accounting 4,5 Accounting Standards and Explain the Lecture 1490.6 Quiz IFRS Accounting Standards Mid Term I and IFRS their End Term implications for Business Entities 6,7 Accounting Principles Explaining the Lecture 1490.1 Mid Term I Accounting Concepts Discussion End Term and Conventions and Home Assignment their implications 8 Accounting and Book Explaining the Lecture 1490.2 Mid Term I Keeping concept and End Term differences 9,10 Accounting Process Explain Accounting Lecture 1490.2 Mid Term I Cycle, Types of End Term Accounts and Rules 11 Journal Explain the meaning Lecture 1490.2 Mid Term I and significance of Tutorial End Term Journal and Home Assignment 12,13,14 Journalising Recording basic and Lecture 1490.2 Mid Term I special transactions in End Term a Journal by applying Worksheet rules 15 Ledger Explain the meaning Tutorial 1490.2 Mid Term I and significance of End Term Ledger and the Home Assignment method of Posting 16,17 Posting Posting transactions Lecture 1490.2 Mid Term I from Journal to a Presentation End Term Ledger and Balancing Worksheet and Totalling accounts 18 Trial Balance Explain the meaning Lecture 1490.2 Quiz and format of Trial Tutorial Mid Term II Balance and the End Term reasons for preparing it 19,20 Trial Balance Explain the Lecture 1490.2 Mid Term II preparation of Trial Tutorial End Term Balance Worksheet 21 Revenue and Capital Explain the concept of Lecture 1490.3 &1490.4 Quiz Revenue and Capital Discussion Mid Term II Expenditure and End Term Receipts 22,23 Final Accounts Discuss the meaning Lecture 1490.3 Mid Term II and importance of Discussion End Term Final Accounts to various stakeholders and significance of Income and Position Statements 24,25 Final Accounts Explain the Lecture 1490.3 Mid Term II preparation of Tutorial End Term Trading and Profit and Home Assignment Loss A/c 26,27 Final Accounts Explaining the Lecture 1490.3 Mid Term II preparation of Tutorial End Term Balance Sheet Home Assignment 28,29,30 Final Accounts Explain the various Lecture 1490.3 Mid Term II (Adjustments) adjustments to be Tutorial End Term carried out while Home Assignment preparing Final A/c 31 Final Accounts Analysing and Lecture 1490.4 Home Assignment Interpreting Published Presentation End Term Final A/c 32 Depreciation Explain the meaning Lecture 1490.5 Quiz and reasons for End Term charging depreciation and the methods of calculating it 33,34,35 Methods of calculating Explain the methods Lecture 1490.5 Worksheet Depreciation of charging End Term depreciation by business entities and their pros and cons 36 Conclusion and Course NA NA NA Summarization

H. Course Articulation Matrix: (Mapping of COs with POs) CORRELATION WITH PROGRAM CORRELATION WITH OUTCOMES PROGRAM SPECIFIC CO STATEMENT OUTCOMES PO PO PO PO PO PO PO PSO PSO PSO PSO 1 2 3 4 5 6 7 1 2 3 4 CM149 Understand the concepts and 1 3 1 1 0.1 Conventions of Accounting and develop ability to apply them for Business decision making CM149 Understanding the Accounting process 1 1 2 1 0.2 and preparing statutory books and records to be maintained by profit making entities as per the law CM149 Applying Accounting principles and 2 1 2 3 0.3 concepts in preparing Financial Statements and analysing and interpreting published Financial Statements CM149 Understanding the Accounting 2 1 3 2 1 0.4 variables and principles in context of contemporary environmental conditions and applying them in real business situations CM149 Understand and apply the concept of 1 1 3 2 0.5 Depreciation in different business situations and using various method of calculating depreciation CM149 Understanding and IFRS and 2 2 2 2 0.6 interpreting its implications for developing a globally acceptable and sustainable reporting system for generation of employment for them. 12- Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

MANIPAL UNIVERSITY JAIPUR School of Business and Commerce Department of Commerce Course Hand-out

CM1502 Financial Market Operations | 3 Credits | 3 0 0 3

Session: Aug 2018 – Dec 2018 | Faculty: Dr. Saurabh Sharma | Class: B.Com.V Sem

A. Introduction: This course is offered by Dept. of Commerce as a core course, targeting students who wish to

pursue research& development in the field of financial markets of India and Globe. This course offers an introductory level knowledge on working of financial markets in India and also deals with the various Tools and techniques used for analysing the movement of financial market indices of India. This course also deals with the basic knowledge about the role of various regulators of financial markets in India.

B. Course Outcomes: At the end of the course, students will be able to CM1502.1 : Describe the Basic of Indian Financial markets and their structure for developing the managerial skills. CM1502.2 : To understand the basic role and functions of Indian Capital market for Employability. CM1502.3 : Students are able to recognize importance of Primary and secondary market. CM1502.4 : Students are able to understand the role of various regulators of Indian financial markets.

C. PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES

PO1.Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions, checking out the degree to which these assumptions are accurate and valid, and looking at our ideas and decisions (intellectual, organizational, and personal) from different perspectives.

PO3. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings.

PO5. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them.

PO6. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development.

PO7. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes

PSO.1: Communication Capabilities: Understand, prepare and present well-organized and effective reports on business issues using appropriate supportive techniques, methods and technologies. PSO.2: Critical and Reflective Thinking: Demonstrate the ability to identify a business problem, isolate its key components, analyze and assess the salient issues, set appropriate criteria for decision making, draw appropriate conclusions and implications for proposed solutions. PSO.3: Knowledge Integration: Demonstrate the capabilities required to apply cross-functional business knowledge and technologies in solving real-world business problems. PSO.4: Ethical Reasoning: Ethical Reasoning: Making Student capable of recognizing and resolving ethical issues that arise in business setups. D. Assessment Plan:

Criteria Description Maximum Marks Sessional Exam I (Close Book) 20 Internal Assessment Sessional Exam II (Close Book) 20 (Summative) In class Quizzes and Assignments , 10 Activity feedbacks (Accumulated and Averaged) End Term Exam End Term Exam (Open Book) 50 (Summative) Total 100 Attendance A minimum of 75% Attendance is required to be maintained by a student to be (Formative) qualified for taking up the End Semester examination. The allowance of 25% includes all types of leaves including medical leaves. Make up Assignments Students who misses a class will have to report to the teacher about the absence. (Formative) A makeup assignment on the topic taught on the day of absence will be given which has to be submitted within a week from the date of absence. No extensions will be given on this. The attendance for that particular day of absence will be marked blank, so that the student is not accounted for absence. These assignments are limited to a maximum of 5 throughout the entire semester. Homework/ Home Assignment/ There are situations where a student may have to work in home, especially before Activity Assignment a flipped classroom. Although these works are not graded with marks. However, a (Formative) student is expected to participate and perform these assignments with full zeal since the activity/ flipped classroom participation by a student will be assessed and marks will be awarded.

E. SYLLABUS

An overview of financial market in India. Money Market: India money market’s composition and structure - Acceptance houses, Discount houses and Call money market. Recent trends in Indian money market. Capital Market: Security market New issue market. Secondary market: Function and role of stock exchange; Listing procedure and legal requirements; Public issue pricing and marketing; stock exchange- National Stock Exchange and over-the-counter exchanges. Investors protection: Grievances concerning stock exchange dealing and their removal: Grievance cells in stock exchanges: SEBI; Company Law board, Press, remedy through courts. Functionaries on Stock Exchanges; Brokers, sub- brokers, market makers, jobbers portfolio consultants, institutional investors and NRIs. Financial Services: Merchant banking-functions and role; SEBI guidelines; Credit rating-concept, functions and types.

F. TEXT BOOKS T1. C.M. Choudhary; Financial Market Operations, Ramesh Book Depot, Jaipur. T2. Vasant Desai; Indian Financial System, Himalaya Publication, Delhi. T3. CMole L.M. Financial Markets & Institutions, Tata Mcgraw Hill, Delhi. T4. P.L. Varshnaya; Financial Market Operations. T5. Gupta, Suraj B.: Monetary Economics, S.Chand and Co., New Delhi. T 6. Gupta, Suraj B.: Monetary Planning In India, Oxford., Delhi. T.7. CMole, L.M: Financial Markets and Institutions, Tata McGraw Hill., New Delhi. T 8. Hooda, R.P.: Indial Securities Market-Investors view point, Excell Books, New Delhi.

G. REFERENCE BOOKS R1. Report of RBI Bulletin R2. Report of SEBI

H. Lecture Plan:

Lec No Topics Session Outcome Mode of Corresponding Mode of Delivery CO Assessing the Outcome 1 To acquaint and clear Discussion NA NA Introduction to Indian expectations and Financial Market. understand student expectations 2 Types of Financial Basic understanding of Lecture 1502.1 Mid Term I Market. Financial Market. End Term 3 To acquaint with scope Lecture 1502.1 In Class Quiz Overview of Indian of Financial Market Mid Term I Financial Market. End Term 4 Introduction to Money Explain concept Money Lecture 1502.1 Mid Term I Market and Money market. End Term Market: Composition. 6 Structure of Indian Present structure of Lecture & 1502.1 Mid Term I Money Market. Money market Discussion End Term 7 CA Harshat Mehta Case To get acquaint with Discussion 1502.1 Mid Term 1 Study. primary market. End term 8 Concept of Discount To get acquaint with the Lecture & 1502.1 Mid Term 1 houses. concept of Discount. Discussion End Term 9 Concept of call money To get acquaint with Lecture 1502.2 Mid Term 1 markets. CMM End Term 10,11 Recent Trends in Indian To get acquaint concept Lecture 1502.2 Mid Term I Money Market. of Investor protection. End Term 12 Introduction of BSE Understanding of live Lecture & Live 1502.2 Class Quiz (Bombay Stock stock market and its stock market End Term Exchange). analysis. 13.14 To get acquaint with Lecture & 1502.2 Class Quiz Basic Terms and Fundaments Analysis. Discussion Mid Term II Functions of BSE. End Term 15 To get acquaint with Lecture & 1502.2 Class Quiz Basic Functions of BSE. technical Analysis. Discussion Mid Term II End Term 16 Introduction to NSE To get acquaint with Discussion 1502.3 Mid Term II (National Stock Efficient Market Theory. End Term Exchange). 17 To get acquaint with Lecture and 1502.3 Class Quiz Explain various functions valuation of securities. discussion Mid Term II of NSE. End Term 18,19, To get acquaint with Lecture & 1502.3 Class Quiz Online trading through 20 concept of Online Discussion Mid Term II BSE and NSE. Trading End Term 21, 22 Capital Market: To get acquaint with Lecture & 1502.2 Class Quiz Meaning concept of Capital Discussion Mid Term II Relationship between Market End Term Money market and Capital Market. 23 Concept of Listing with To get acquaint with Lecture & 1502.2 Class Quiz recent examples concept of Listing Discussion End Term

24, 25 To get acquaint with Lecture & 1502.3 Class Quiz Comprehensive Listing concept of Discussion End Term Procedure Comprehensive listing 26, 27, To get acquaint with Lecture & 1502.3 Mid Term II New issue Market (IPO) 28 concept of NIM Discussion End Term 29 Secondary market. To get acquaint with Lecture & 1502.3 Mid Term II Role of secondary concept of NIM Discussion End Term Market. 30 Role of stock exchange To get acquaint with Lecture & 1502.3 Mid Term II in Financial Sector of the Role of Stock exchange Discussion End Term Economy. 31, 32, Brokers, To get acquaint with Lecture & 1502.3 Mid Term II 33 Sub- Brokers, FII, concept of participants Discussion End Term Institutional Investors, of Secondary Market Jobbers, Portfolio Consultants. 34 Introduction of Security To get acquaint with Lecture & 1502.3 Mid Term II Contract Regulation Act, concept of participants Discussion End Term Grievance cells. of Secondary Market 35 Security Contract To get acquaint with Lecture & 1502.4 Mid Term II Regulation Act – Main Law related to Financial Discussion End Term Provisions. market. 36 To get acquaint with Lecture & 1502.4 Mid Term II Investors Protection. Law related to Financial Discussion End Term market. 37 Grievances concerning To get acquaint with Lecture & 1502.4 Mid Term II stock exchange dealing Law related to Financial Discussion End Term and their removals. market. 38 To get acquaint with Lecture & 1502.4 Mid Term II FEMA Act 2000 Law related to Financial Discussion End Term market. 39 To get acquaint with NA NA NA Revision Classes concept of participants of Secondary Market

I. Course Articulation Matrix: (Mapping of COs with POs)

Correlation with Program Outcomes Correlation with SPO CO STATEMENT

PO PO PO PO PO PO PO 7 PSO PSO PSO PSO 4 1 2 3 4 5 6 1 2 3

CM1502.1 Describe the Basic of 2 3 Indian Financial markets and their structure for developing the managerial skills. CM1502.2 To understand the 2 2 basic role and functions of Indian Capital market for Employability. CM1502.3 Students are able to 3 3 recognize importance of Primary and secondary market.

CM1502.4 Students are able to 2 2 3 understand the role of various regulators of Indian financial markets

1 - Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

MANIPAL UNIVERSITY JAIPUR School of Business & Commerce Department of Commerce Course Hand-out

Commerce. The course aims at evaluating the level of competition in an industry. Helps concluding whether an organization's corporate social responsibility programs are appropriate and effective and also assess the impact of international trade agreements on an industry.

B. Course Outcomes: At the end of the course, students will be able to [1504.1]. Describe various dimensions of Business environment. [1504.2]. Explain various policies laid down by the Government to develop their skills. [1504.3]. Understand legal concepts of Competition. [1504.4]. create a relation between Business and Legal Environment.

C. PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES [PO1].Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions, checking out the degree to which these assumptions are accurate and valid, and looking at our ideas and decisions (intellectual, organizational, and personal) from different perspectives. [PO2].Effective Communication: Speak, read, write and listen clearly in person and through electronic media in English and in one Indian language, and make meaning of the world by connecting people, ideas, books, media and technology. [PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings. [PO4]. Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and the ability to act with an informed awareness of issues and participate in civic life through volunteering. [PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them. [PO6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development. [PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes [PSO.1]: Communication Capabilities: Understand, prepare and present well-organized and effective reports on business issues using appropriate supportive techniques, methods and technologies. [PSO.2]: Critical and Reflective Thinking: Demonstrate the ability to identify a business problem, isolate its key components, analyze and assess the salient issues, set appropriate criteria for decision making, draw appropriate conclusions and implications for proposed solutions. [PSO.3]: Knowledge Integration: Demonstrate the capabilities required to apply cross-functional business knowledge and technologies in solving real-world business problems. [PSO.4]:Ethical Reasoning: Ethical Reasoning: Making Student capable of recognizing and resolving ethical issues that arise in business setups.

D. Assessment Plan:

E. SYLLABUS Contemporary issues- from complacency to social Responsibility of Business, Economic Environment, Economic system, Green Initiatives NGT Triple Bottom Line. Government: Economic role of Government- Fiscal Policies, import and Export policy, Emerging structure of Indian Economy, Globalisation, SEZ. Business and Legal Environment: Investors Protection Act 1986, Regulation of stock exchange, SEBI, FEMA 2000, NRI investments. F. TEXT BOOKS T1:Francis C, Business Environment: Text and cases, Himalaya Publishing House T2:Mishra S K and V K PURI, Economic Environment of Business, Himalaya Publishing House, New Delhi

G. REFERENCE BOOKS R1: Ashwathappa B.; Business Environment, Tata Mcgraw Hill Publication, 2010. R2:Chandak, Alok A and Nikita Shinhvi, Business Environment and Entrepreneurship, Taxmann, 2015

H. Lecture Plan:

LEC. NO. TOPICS 1 Introduction 2 Factors affecting business environment 3 Five forces model of Michael porter 4 Business cycle and its relevance to Indian economy 5 Monetary policy 6 Government budget 7 Group discussion on employment and recent polices and it’s impact 8 Nationalisation of banking sector 9 FDI and government policies and what are the fruitful effect. 10 Resource managment and effective and efficient management 11 Introduction to international organisation 12 Brief study of WTO, IMF, IBRD 13,14 Objectives of international organisation 15,16,17 Globalisation ,privatisation ,liberalisation 18,19 Corporate social responsibility 20 Revision of some important topics 21,22 Business ethics 23 Corporate governance 24 Brief study of business ethics 25 work ethos and how different factor affect it. 26,27 FEMA 28,29 Rules and regulation of FEMA 30 Discussion on Indian economy 31 Introduction – FERA 32 Impact of FERA on business operating in India 33 MRTP act 34 EXIM policies and how it operates in India 35 Different policies regarding entrepreneurs 36 How entrepreneurs contribute to an economy 37 Class Test/ quiz 38 Revision 39 Problem solving session.

I. Course Articulation Matrix: (Mapping of COs with POs) CORRELATION WITH PROGRAM CORRELATIO OUTCOMES N WITH CO STATEMENT PROGRAM SPECIFIC OUTCOMES PO 1 PO 2 PO 3 PO PO PO PO P P PS PS 4 5 6 7 S S O O O O 3 4 1 2 CM Describe various dimensions of 2 3 3 1504.1 Business environment. CM Explain various policies laid down 2 2 1504.2 by the Government to develop their skills. CM Understand legal concepts of 2 3 1 1504.3 Competition CM Create a relation between 2 2 1504.4 Business and Legal Environment.

-Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

MANIPAL UNIVERSITY JAIPUR School of Business & Commerce Department of Commerce Course Hand-out

Income Tax| CM1505 | 4 Credits | 3104

Session: Aug.,18 – Dec.,18 | Faculty: Mohammed Zeeshan Qadri |

R. Introduction: this course focuses on developing a holistic view of taxation system by acquiring the knowledge and skills to enable student to analyse the taxability of Individuals

and HUF. Students will also be able to make decisions on their financial investments decisions, and to evaluate which type of investments is best suited to them by which they can save tax This course is suitable for all the students as direct tax is an integral part of every individuals income.

S. Course Outcomes: At the end of the course, students will be able to [1505.1]: Describe meaning of Income, agricultural income, casual income, assessment year, previous year, gross total income, total income. [1505.2]: Explain Scope of total income, residence and tax liability, income which does not form part of total income. [1505.3]: Describe Salaries; Income from house property; Profit and gains of business or profession. [1505.4]: Explain Capital gains and Income from other sources. [1505.5]: Explain Aggregation of income; Set-off and carry forward of losses; Deduction from gross total income. [1505.6]: Explain Computation of total income and tax liability of an individual, Firm, HUF, AOP,BOI to develop the skill of tax calculation and employability for it. PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES PO1.Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions, checking out the degree to which these assumptions are accurate and valid, and looking at our ideas and decisions (intellectual, organizational, and personal) from different perspectives.

PO3. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings.

PO5. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them.

PO6. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development.

PO7. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes

[PSO.1]: Communication Capabilities: Understand, prepare and present well- organized and effective reports on business issues using appropriate supportive techniques, methods and technologies. [PSO.2]: Critical and Reflective Thinking: Demonstrate the ability to identify a business problem, isolate its key components, analyze and assess the salient issues, set appropriate criteria for decision making, draw appropriate conclusions and implications for proposed solutions. [PSO.3]: Knowledge Integration: Demonstrate the capabilities required to apply cross-functional business knowledge and technologies in solving real-world business problems. [PSO.4]: Ethical Reasoning: Ethical Reasoning: Making Student capable of recognizing and resolving ethical issues that arise in business setups.

T. Assessment Plan: Criteria Description Maximum Marks Sessional Exam I 20 Internal Assessment Sessional Exam II 20 (Summative) In class Quizzes and 10 Assignments , Activity feedbacks (Accumulated and Averaged) End Term Exam End Term Exam (Open Book) 50 (Summative) Total 100 Attendance A minimum of 75% Attendance is required to be maintained by a (Formative) student to be qualified for taking up the End Semester examination. The allowance of 25% includes all types of leaves including medical leaves. Make up Assignments Students who misses a class will have to report to the teacher (Formative) about the absence. A makeup assignment on the topic taught on the day of absence will be given which has to be submitted within a week from the date of absence. No extensions will be given on this. The attendance for that particular day of absence will be marked blank, so that the student is not accounted for absence. These assignments are limited to a maximum of 5 throughout the entire semester. Homework/ Home There are situations where a student may have to work in home, Assignment/ Activity especially before a flipped classroom. Although these works are Assignment not graded with marks. However, a student is expected to (Formative) participate and perform these assignments with full zeal since the activity/ flipped classroom participation by a student will be assessed and marks will be awarded.

U. SYLLABUS

Unit 1 Introduction & Definitions of Basic Terms, Tax administration & Authorities, Residential status and incidence of tax, computation of taxable income under the salary head and house property head, Computation of taxable income from business or profession.

Unit 2 Income from capital gain. Taxable income from other sources. Aggregation of clubbing of Income, Set off and Carry Forward of Losses. Exempted Incomes, Deductions from gross total income.

Unit 3 Computation of total income and tax liability of an individual. Total income and tax liability of H.U.F. Appeals and penalties. Provisions regarding deduction of tax at source and advance payment of tax. Assessment procedure.

V. TEXT BOOKS T1: Patel Choudhary; Income Tax, Choudhary Prakashan, Jaipur. T2: Income Tax and Tax Planning- Mehrotra, Goyal W. REFERENCE BOOKS R1: L.R. Khatri; Income Tax G. Lecture Plan Lecture Topic to Be Discussed Session Outcome Mode of Correspondi Mode of No. Delivery ng CO Assessi ng the Outco me Basic Concepts Understanding of Lecture 1505.1 1st Mid- term and 1, 2 & 3 Basic Concepts End- Term Income from Salary Understanding of Lecture 1505.1 1st Mid Essential norms of salary Income from and Term 4 Income, Place of accrual of Salary presentati and salary income, Tax Essential norms of on End salary Income, Term treatment of salary Place of accrual of Income salary income, Tax treatment of salary Income Allowances and Understanding of Lecture 1505.1 1st Mid perquisites Allowances and and Term 5 &6 perquisites presentati and on End Term  Deductions from Understanding of Lecture, 1505.1 1st Mid salary income Deductions from presentati Term 7&8 salary income on an d and discussion End Term Employee provident fund Understanding of Lecture 1505.1 1st Mid & Gratuity Employee and Term 9&10 provident fund & presentati and Gratuity on End Term 1505.1 1st Mid Problems on PF and Understanding of Lecture Term gratuity Problems on PF and 11 and and gratuity presentati End on Term Deductions under 80 C Understanding of Discussion 1505.1 1st Mid Deductions under Term 12 80 C and End Term Tax planning Understanding of Lecture 1505.1 1st Mid Tax planning and Term 13 presentati and on End Term Revision Revision Lecture, 1505.2 1st Mid presentati Term 14 on and and discussion End Term Assignment Understanding of Lecture 1505.2 1st Mid Students will be given Assignment and Term some assignment for Students will be presentati and 15 calculating taxable salary given some on End of their parents assignment for Term calculating taxable salary of their parents Computation of taxable Understanding of Lecture 1505.2 1st Mid income from business or Computation of and Term 16&17 profession. taxable income Discussion and from business or End profession. Term Income from House Understanding of Lecture 1505.2 2nd Mid property Income from and Term  Property income House property presentati and exempt from  Property on End Term Income tax income  Computation of exempt income from let from 18 out property Income tax  Computati on of income from let out property Computation of income Understanding of Lecture 1505.2 2nd Mid from self occupied Computation of and Term 19 property income from self presentati and occupied property on End Term Problems on taxable Understanding of Lecture, 1505.2 2nd Mid income from house Problems on presentati Term 20 property taxable income on and and from house discussion End property Term Hints for tax Planning Understanding of Discussion 1505.2 2nd Mid Hints for tax Term 21 Planning and End Term 22 Revision Revision NA NA NA Projects: Students will be NA NA NA NA divided into groups. Each group will calculate his 23 & 24 income from house property & Business/Profession of business . Unit 2- Income from Understanding of Lecture 1505.2 2nd Mid capital gain Income from and Term  Meaning, capital gain presentati and 25 Computation of on End capital gain, Cost Term of Acquisition Problems on Understan Lecture 1505.2 2nd Mid computation of ding of and Term 26 Capital gains Problems presentati and on End Term Hints for Tax Hints for Lecture 1505.2 2nd Mid and Term 27 Planning Tax Understan presentati and on ding of End Planning Term Income from other Understanding of Lecture 1505.3 2nd Mid sources- Income from  Basic of charge other sources- and Term  Relevance of  Basic of presentati and 28 method of charge on End Accounting  Relevance Term of method of Accounting Lecture 1505.3 2nd Mid Winning from lotteries, Understanding of crossword puzzles, horse Winning from and Term races and card games etc. lotteries, presentati and 29&30 crossword on End puzzles, horse Term races and card games etc. Deductions, Problems on Understanding of 1505.3 2nd Mid computation of income Deductions, Term from other sources Problems on Lecture and 31 and End computation of Tutorial income from Term other sources Clubbing of income Understandi Lecture 1505.3 2nd Mid ng of and Term 32 Clubbing of Tutorial and income End Term Mode of set off and carry Understanding of Lecture 1505.3 2nd Mid forward Mode of set off and Term 33 and carry forward Tutorial and End Term Problems illustrating Understanding of Lecture 1505.3 2nd Mid provisions of set off and Problems and Term carry forward of losses illustrating Tutorial and 34 provisions of set End off and carry Term forward of losses 35 Revision Revision NA NA NA Videos on Tax queries Understanding of Lecture 1505.4 2nd Mid Videos on Tax and Term 36 queries Tutorial and End Term Exempted Income , Understanding of Discussion 1505.4 End Deductions from gross Exempted Income Term 37,38& total income with , Deductions from 39 Problems gross total income with Problems Computation of total Understanding of Lecture 1505.4 End 40 income and tax liability of Computation of and Term an individual total income and Tutorial tax liability of an individual Problems on computation Understanding of Lecture 1505.4 End of total Income Problems on and Term 41 computation of Tutorial total Income Total income and tax Understanding of Lecture 1505.5 End liability of H.U.F Total income and and Term 42 & 43 tax liability of Tutorial H.U.F Appeals Understanding of Discussion 1505.5 End 44 Appeals Term Penalties Understanding of Lecture 1505.5 End 45 Penalties and Term Tutorial Term Project : Term Project : Lecture 1505.5 End 46 Highlights of Budget Highlights of and Term 2017 Budget 2017 Tutorial Advance payment of Tax Understanding of Lecture 1505.5 End and due dates Advance payment and Term 47 of Tax and due Tutorial dates Problems illustrating Understanding of Lecture 1505.5 End advance payment of tax Problems and Term 48 illustrating Tutorial advance payment of tax Tax deductions at source Understanding of Lecture 1505.5 End 49 & 50 Tax deductions at and Term source Tutorial e-filing of tax Lecture 1505.5 End 51& 52 e-filing of tax return and Term return Tutorial

Course Articulation Matrix: (Mapping of COs with POs) CORRELATION WITH PROGRAM CORRELATION CO STATEMENT OUTCOMES WITH PROGRAM SPECIFIC OUTCOMES PO PO PO PO PO PO PO PS PS PS PS 1 2 3 4 5 6 7 O O O O 1 2 3 4 1505.1 Describe meaning of Income, 2 1 agricultural income, casual income, assessment year, previous year, gross total income, total income. 1505.2 Explain Scope of total income, 2 2 residence and tax liability, income which does not form part of total income. 1505.3 Describe Salaries; Income from 3 3 2 house property; Profit and gains of business or profession, 1505.4 2 3 2 Explain Capital gains and Income from other sources

1505.5 Explain Aggregation of income; Set- 3 3 off and carry forward of losses; Deduction from gross total income. 1505.6 Explain Computation of total income 2 3 3 2 and tax liability of an individual, Firm, HUF, AOP,BOI to develop the skill of tax calculation and employability for it.

2- Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

MANIPAL UNIVERSITY JAIPUR School of Business & Commerce Department of Commerce Course Hand-out

Introduction: This course is offered by Dept. of Commerce as compulsory subject, targeting students who wish to pursue career in accounting and auditing. As Auditing is an independent investigation of some particular activity.

Although auditing has a precise meaning only when used with a limited modifier, such as tax auditing or financial auditing, generally auditing is defined as a systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events to ascertain the degree of correspondence between those assertions and established criteria and communicating the results to interested users.

Course Outcomes: At the end of the course, students will be able to- [1508.1] Describe the audit and other assurance engagements, corporate governance, internal and statutory audit. [1508.2] Recognize risk assessment, audit planning ,documentation and audit evidence. [1508.3] Describe internal control, internal check, test of control and other audit procedures. [1508.4] Explain sampling, audit of non- current assets, inventory, cash & bank. [1508.5] Discuss the finalization of audit report and types of audit report for creating employability.

PROGRAM OUTCOMES

[PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings.

[PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them.

[PO6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development.

[PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes

PROGRAM SPECIFIC OUTCOMES [PSO1]: Communication Capabilities: Understand, prepare and present well-organized and effective reports on business issues using appropriate supportive technologies. [PSO2] :Critical and Reflective Thinking: Demonstrate the ability to identify a business problem, isolate its key components, analyse and assess the salient issues, set appropriate criteria for decision making, and draw appropriate conclusions and implications for proposed solutions. [PSO3]: Knowledge Integration: Demonstrate the capabilities required to apply cross-functional business knowledge and technologies in solving real-world business problems [PSO4]: Ethical Reasoning: Student will be capable of recognizing and resolving ethical issues that arise in business settings.

J. Assessment Plan:

Criteria Description Maximum Marks Sessional Exam I 20 Internal Assessment Sessional Exam II 20 (Summative) In class Quizzes and Assignments , 10 Activity feedbacks (Accumulated and Averaged) End Term Exam End Term Exam 50 (Summative) Total 100 Attendance A minimum of 75% Attendance is required to be maintained by a student to be (Formative) qualified for taking up the End Semester examination. The allowance of 25% includes all types of leaves including medical leaves. Make up Assignments Students who misses a class will have to report to the teacher about the absence. (Formative) A makeup assignment on the topic taught on the day of absence will be given which has to be submitted within a week from the date of absence. No extensions will be given on this. The attendance for that particular day of absence will be marked blank, so that the student is not accounted for absence. These assignments are limited to a maximum of 5 throughout the entire semester. Homework/ Home There are situations where a student may have to work in home, especially before Assignment/ Activity a flipped classroom. Although these works are not graded with marks. However, a Assignment student is expected to participate and perform these assignments with full zeal since (Formative) the activity/ flipped classroom participation by a student will be assessed and marks will be awarded.

SYLLABUS

Unit 1 Auditing: Meaning, definition, Importance, Accounting and Auditing, Limitations, Detection and Prevention of Frauds and Errors: Fraud and fraudulent behavior and their prevention in business,

Unit 2 Basic principles governing an audit (SA200), Type of audit, Internal Control, Internal Check and Internal Audit, Evaluation of Internal Control System (SA-256), Internal Control System regarding Purchases, Sales, salaries and wages. Audit Procedure: Audit planning, Audit Programme, Audit working paper, Audit files, Audit Evidence: Methods of obtaining Audit evidence (SA-500 &501), Financial statement assertions and audit evidenc Unit 3 Vouching-Meaning, Importance, Vouching of cash and trading transactions, Routine Checking and Test Checking, Verification and valuation of Assets and Liabilities, Unit 4 Elementary knowledge of Management Audit, Operational Audit, Efficiency Audit, Corporate Social Audit. Rights, Duties and Liabilities of an auditor and rules. Investigation: Investigation on behalf of perspective purchaser of business and banker and prospective. Audit Reports and Audit Certificates.

Unit 5 Audit of Joint Stock Companies: Appointment, Removal and Remuneration of company auditor, Audit of share capital, debentures and managerial remuneration, Audit of Government Companies with reference to Section 619 of the Company Act 1956. Divisible Profits Including Audit of Reserves & Provisions.

K. TEXT BOOKS

T1. Basu S K; Fundamental of Auditing, Pearson publication. T2. Tandan,B.N. : A hand book of practical Auditing, S. Chand & Co. Delhi

G. REFERENCE BOOKS

R1. Kumar A, Sharma R: Auditing theory & Practice, Atlantic Publishing. R2. Goyal S: Text book of auditing: Theory & Practice, Subline publishing R3. Kamal Gupta: Contemporary Auditing, Tata McGraw Hill Publishing Co.

H. Lecture Plan:

LEC NO TOPICS 1 Introduction & importance of auditing 2 Limitation of auditing, accounting and auditing 3 Detection and Prevention of Frauds and Errors 4,5 Fraud and fraudulent behavior and their prevention in business 6 Basic principles governing an audit (SA200) 7 Type of audit

8 Internal Control, Internal Check and Internal Audit

9,10,11 Internal Control System (SA-256)

12,13 Audit planning & Audit Programme

14,15 Audit working paper & Audit files 16,17 Audit evidence (SA-500 &501) 18,19, Vouching-Meaning, Importance

20 Routine Checking and Test Checking 21,22 Verification and valuation of Assets and Liabilities

23,24 Auditors Reports 25,26 Clean and Qualified Audit Report 27,28 Elementary knowledge of Management Audit 29 Corporate Social Audit 30 Rights, Duties and Liabilities of an auditor 31 Investigation on behalf of perspective purchaser of business and banker 32,33,34,35 Audit of Joint Stock Companies 36 Divisible Profits Including Audit of Reserves & Provisions 37 External audits & Corporate governance 38 Audit of share capital & debentures 39 Planning and risk assessment, Obtaining and accepting audit engagements

I. Course Articulation Matrix: (Mapping of COs with POs)

CORRELATION WITH CORRELATION WITH PROGRAM PROGRAM C STATEMENT OUTCOMES SPECIFIC OUTCOMES O

P P P P P P P PSO PSO PSO PS O O O O O O O 1 2 3 O4 1 2 3 4 5 6 7

CM Describe the audit and other assurance 3 1 150 engagements, corporate governance, 8.1 internal and statutory audit. CM Recognize risk assessment, audit planning, 2 1 150 documentation and audit evidence. 8.2 CM Describe internal control, internal check, 2 150 test of control and other audit 8.3 procedures.

CM Explain sampling, audit of non- current 2 150 assets, inventory, cash & bank. 8.4 CM Discuss the finalization of audit report 2 150 and types of audit report for creating 8.5 employability.

13- Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

MANIPAL UNIVERSITY JAIPUR School of Business & Commerce Department of Commerce Course Hand-out

Introduction: This course is designed as a foundation course of Management accounting for the students of graduate program. It will begin with a general overview of accounting and then go into more detail about Management Accounting concepts and techniques used for financial decision-making in the business. In order to even have a hope of success,

a company has to know what are sources and uses of funds. That's the importance of accounting and of the financial statements.' The course’s objective is to provide a theoretical & practical framework for considering business finance, marketing, HR problems and issues and to apply these concepts in decision making of a company. In this course, students will enhance their knowledge and understanding about the Management of a business.

Course Outcomes: At the end of the course, students will be able to [1509.1] Read and interpret Basic concept of Management Accounting [1509.2] Identify and apply principles and regulations relating to management accounting and the preparation of financial statements; Ratio, Fund Flow & Cash Flow [1509.3] Critically analyze and interpret case information and be able to develop a convincing argument to present their views on relevant business issues; [1509.4] Apply various cost concepts and financial tools in decision making process of a business for developing skill for employability.

PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES PO1.Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions, checking out the degree to which these assumptions are accurate and valid, and looking at our ideas and decisions (intellectual, organizational, and personal) from different perspectives.

PO3. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings.

PO5. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them.

PO6. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development.

PO7. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes

[PSO.1]: Communication Capabilities: Understand, prepare and present well-organized and effective reports on business issues using appropriate supportive techniques, methods and technologies. [PSO.2]: Critical and Reflective Thinking: Demonstrate the ability to identify a business problem, isolate its key components, analyze and assess the salient issues, set appropriate criteria for decision making, draw appropriate conclusions and implications for proposed solutions. [PSO.3]: Knowledge Integration: Demonstrate the capabilities required to apply cross- functional business knowledge and technologies in solving real-world business problems. [PSO.4]: Ethical Reasoning: Ethical Reasoning: Making Student capable of recognizing and resolving ethical issues that arise in business setups.

Assessment Plan: Criteria Description Maximum Marks Sessional Exam I (Closed 20 Internal Assessment Book) (Summative) Sessional Exam II (Closed 20 Book) In class Quizzes and 10 Assignments , Activity feedbacks (Accumulated and Averaged) End Term Exam End Term Exam (Close Book) 50 (Summative) Total 100 Attendance A minimum of 75% Attendance is required to be maintained by (Formative) a student to be qualified for taking up the End Semester examination. The allowance of 25% includes all types of leaves including medical leaves.

SYLLABUS Introduction, Definition, Meaning, Scope, Relationship between Cost and Management Accounting. Analysis and Interpretation of financial Statement: Ratio Analysis, Meaning Objective, Limitation. Classifications, Computation and Interpretation, Liquidity, Leverage, Activity and Profitability Ratios. Return on Capital Employed Computation and Uses, Du Point Control Chart. Fund Flow and cash Flow Analysis, Concept of Fund, Meaning of Flow of Fund, Techniques and preparation, Uses, Limitation. Cash Flow Statement, Meaning, Preparation, Uses, Limitations. Marginal costing and managerial decisions: The basic concept of Marginal Cost and Marginal Coasting, Break Even Analysis and Cost volume profit analysis, Break even charts and profit charts, managerial decisions, application of marginal costing in decision making. Standard Costing and Variance Analysis: Concept of Standard Costs, Uses, Cost Variances, Profit and Sales Variances. Budgets and Budgetary Control: Definition, Objectives, Advantages. Preparation of Budget Manual, Key Factor. Limitations Preparation of different classes of Budgets, Budgetary Control Reports. Introduction of zero Based Budgeting and Performance Budgeting, Responsibility accounting : Meaning and Objectives, Responsibility centres, Types, Expenses Centre, Profit Centre, Investment Centre.

L. TEXT BOOKS T1. Maheshwari S.N.: Cost & Management Accounting, Sultan Chand & Sons. New Delhi. T2 Rajpurohit, Joshi : Management Accounting, Rajasthan Pathya Prakashan Jodhpur.

M. REFERENCE BOOKS R1 Manmohan & Goyal, S.N: Principles of Management Accountancy, Sahitya Bhawan, Agra. R2 Anthony, R.N. and Welsh, G.A.: Fundamentals of Management Accounting, Richard D. Irwin, 3rd Edition, 1981. R3 Horngren, C.T.: Introduction to Management Accounting, Prentice – Hall, 4th Indian Reprint, 1981. R4 Rajpurohit B.S & Joshi H.K, Management Accounting, RPP Jodhpur.

Lecture Plan:

Sessi on Portions to be covered No.

1 Overview of Accounting : Meaning and Branches of A/C, Financial Accounting:- Meaning, Functions & limitations

2 Review of Session 1 Cost Accounting: Meaning, Management Accounting : Meaning, Functions, Scope, Limitation

3 Review of Session 2, Tools of Management Accounting

4 Recap of Session 3, Management Accountant : Meaning, Role of Management accountant in decision making

5 Recap of session 4, Difference Between FA & MA, Difference Between CA & MA

6 Ratio Analysis: Meaning, Objectives, Types of Ratios- Liquidity Ratios

7 Liquidity Ratio- Numerical questions

8 Leverage Ratios: Meaning, types of ratios- Debt equity ratio, solvency ratio, propriety ratio etc.

9 Leverage Ratios- Numericals

10 Leverage Ratios- Numericals

11 Activity Ratio: Meaning, types of Ratio- STR, DTR, CTR, WTR etc.

12 Activity Ratios – Numericals

13 Profitability Ratios: Meaning, Types of Ratios- G/P, N/P, O/ R ratio.

14 Fund Flow: Meaning, Format, Statement of change in WC, Numericals

15 Fund Flow: Funds from Operations, Fund Flow Statement, Numericals

16 Fund Flow Numericals

17 Class test of Ratio & Fund Flow topic

18 Cash Flow: Meaning, AS- 3 format, Cash from operating Activity

19 Cash from operating activity:- Numericals

20 Cash from financing activity , Cash from investment activity, Numericals

21 Return on Capital Employed Computation and Uses

22 Du Point Control Chart.

23 BEP:- Meaning, Importance, Contribution, Formula

24 PV Ratio:- Meaning, Formula, Numerical questions

25 MOS, Desired Profit :- Meaning, Formula Numerical questions

26 Change in selling price & change in cost :- Meaning, Formula, Numerical questions

27 BEP Chart :- Meaning, Diagrams Numerical questions

28 CVP:- Meaning, Importance in business ,Difference between BEP & CVP 29 Management Reporting System:- Meaning, Types of Reports

30 Budget:- Meaning, types of Budget, Time basis budgets

31 Recap of session 20 , Flexibility basis budget :- Meaning & Types , Numerical questions

32 Recap of session 21, Flexibility basis budget (Cont.…): Numerical questions

33 Recap of session 22; Functional basis budget, Meaning & Types:- Sales Budget, Numerical questions

34 Recap of session 23:- Functional basis budget (Cont.….), Production Budget , Production cost Budget, Numerical questions

35 Recap of session 24:- Functional basis budget (Cont.….), Cash Budget , Numerical questions

36 Recap of session 25:- Functional basis budget (Cont.….), Cash Budget, Numerical questions

37 Functional basis budget (Cont.….), Master Budget : Numerical questions 38 Recap of all types of budget, Rolling Budget 39 Class test of BEP, Budget

40 Standard Costing:- Meaning, Variance analysis

41 Variance analysis:- Meaning, Basis of variances , Types of variance

42 Variance analysis:- Material Variances: Meaning, MCV, Numerical questions

43 Labour Variances:- Meaning, LCV, Numerical questions

44 Recap of session 39, Labour Variances (Cont.….), LMY, LYV, Numerical questions

45 Overhead Variances:- Meaning, Formula, Numerical questions

46 Introduction of zero Based Budgeting and Performance Budgeting,

47 Responsibility accounting : Meaning and Objectives,

48 Responsibility centres, Types, Expenses Centre, Profit Centre, Investment Centre.

Course Articulation Matrix: (Mapping of COs with POs) CORRELATION WITH PROGRAM CORRELATION WITH CO STATEMENT OUTCOMES PROGRAM SPECIFIC OUTCOMES P P PO PO PO PO PO PS PSO 2 PSO PSO O O 3 4 5 6 7 O 1 3 4 1 2 [1509.1] Read and interpret Basic 2 2 2 concept of Management Accounting; [1509.2] Identify and apply 2 2 2 principles and regulations relating to management accounting and the preparation of financial statements; Ratio, Fund Flow & Cash Flow [1509.3] Critically analyze and 2 2 2 2 interpret case information and be able to develop a convincing argument to present their views on relevant business issues; [1509.4] Apply various cost 2 2 2 concepts and financial tools in decision making process of a business for developing skill for employability. 14- Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

MANIPAL UNIVERSITY JAIPUR School of Business & Commerce Department of Commerce Course Hand-out

Introduction: The successful performance of a project depends on appropriate planning. To organize and complete your projects in a timely, quality and financially responsible manner, you need to schedule projects carefully. Effective project scheduling plays a crucial role in ensuring project success. To keep projects on track, set realistic time frames, assign resources appropriately and manage quality to decrease product errors. This typically results in reduced costs and increased customer satisfaction. Important factors include financial, documentation, management and quality assurance. This course is intended to cover such aspects related to project planning and scheduling.

Course Outcomes: At the end of the course, students will be able to

[1510.1] Identify and analyse the pitfalls and challenges related to project initiation phase and to identify important conditions for success in projects [1510.2] Describe the main components of the project estimates and central causes of overruns [1510.3] Explain key knowledge areas in projects and project processes

[1510.4] Identify and discuss the importance of risk management in projects and to identify important pitfalls and success factors for the implementation of risk management process. [1510.5] Understanding the ways through which project gets financing and how those projects are to evaluated. [1510.6] Develop a project schedule using network diagrams (PERT and CPM) and identify the critical path for developing skill for it.

PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES –

[PO1].Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions, checking out the degree to which these assumptions are accurate and valid, and looking at our ideas and decisions (intellectual, organizational, and personal) from different perspectives. [PO2].Effective Communication: Speak, read, write and listen clearly in person and through electronic media in English and in one Indian language, and make meaning of the world by connecting people, ideas, books, media and technology. [PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings. [PO4]. Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and the ability to act with an informed awareness of issues and participate in civic life through volunteering. [PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them. [PO6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development. [PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes [PSO.1]: Communication Capabilities: Understand, prepare and present well-organized and effective reports on business issues using appropriate supportive techniques, methods and technologies. [PSO.2]: Critical and Reflective Thinking: Demonstrate the ability to identify a business problem, isolate its key components, analyze and assess the salient issues, set appropriate criteria for decision making, draw appropriate conclusions and implications for proposed solutions. [PSO.3]: Knowledge Integration: Demonstrate the capabilities required to apply cross-functional business knowledge and technologies in solving real-world business problems. [PSO.4]: Ethical Reasoning: Ethical Reasoning: Making Student capable of recognizing and resolving ethical issues that arise in business setups.

Assessment Plan:

SYLLABUS Unit 1 Project : Meaning, definition, Characteristics, project identification : Project ideas, Screening of ideas, Environmental Scanning and opportunity analysis, project life cycle, project feasibility analysis : market technical and Financial analysis. Social Cost Benefit Analysis. Project Location & Layout: Project Location and site location, Project layout methods.

Unit 2 Project Control :- Time control- scheduling and control by network techniques like PERT and CPM , Cost Control- Budgetary controls and Quality Control, Project Financing : Meaning, scopes Merits & demerits. Line of Balance (LOB).

Unit 3 Project Budgeting Methods : Pay Back , ARR, IRR, Modified IRR, Zero Base Budgeting, Causes of project failure, Project organization Structure, setting up of organization structure, project manager: qualifications, selections and training ; Role & Responsibility of a project manager. Marginal costing Technique for project design, role of development Financial Institutions.

TEXT BOOKS T1:Project Management: Dennis Lock (Gower Publishing) T2:Project Management: Gray, Larson & Desai (TMH) T3:Project Management : Harvey Maylor (Pearson Publication) T4:Project Management : R. Pannerselvam, P. Senthilkumar (PHI) T5:Project Management : Prasanna Chandra (TMH) T6:Project Management: Prof. N.P. Agarwal, Dr. B.K. Sharma T7:Chandra Prasanna, Project Management, Tata McGraw Hill, New Delhi

REFERENCE BOOKS R1:Horald Kerzner (2002). Project Management: A Systemic Approach to Planning, Scheduling and Controlling, CBS Publishers. R2:John M Nicholas (2002). Project Management for Business and Technology: Principles and Practice, Prentice Hall of India. R3:Cleland and King, VNR Project Management Handbook. R4:N. J. Smith (2002). Project Management, Blackwell Publishing, 2002. R5:Jack R Meredith and Samuel J Mantel (2002). Project Management: A Managerial Approach, John Wiley, 4th Edition.

Lecture Plan:

LEC NO TOPICS 1 Project: Meaning, definition, Characteristics 2 Social Cost Benefit Analysis

3 Project identification: Project ideas, Screening of ideas,

4 Environmental scanning and opportunity analysis 5 Project life cycle 6 Project feasibility analysis: market technical and Financial analysis.

7 Project feasibility analysis: market technical and Financial analysis.

8 Project Location & Layout: Project Location

9 Site location

10 Project layout methods 11 Project control- time and cost control 12 Time control: scheduling and control by network techniques like PERT and CPM 13 PERT and CPM 14 PERT and CPM 15 PERT and CPM 16 PERT and CPM 17 PERT and CPM 18 PERT and CPM 19 Cost Control: Budgetary controls and Quality Control 20 Cost Control: Budgetary controls and Quality Control 21 Project Financing: Meaning, scopes Merits & demerits 22 Project Financing: Meaning, scopes Merits & demerits 23 Line of Balance (LOB) 24 Project Budgeting Methods: Pay Back , ARR 25 Project Budgeting Methods: NPV 26 Project Budgeting Methods: IRR, Modified IRR, 27 Zero Base Budgeting , Causes of project failure 28 Project organization Structure, setting up of organization structure 29 Project organization Structure, setting up of organization structure 30 Project manager: qualifications, selections and training 31 Role & Responsibility of a project manager 32 Marginal costing Technique for project design 33 Role of development Financial Institutions 34 Project Presentations 35 Project Presentations 36 Project Presentations 37 Project Presentations 38 Project Presentations 39 Project Presentations

N. Course Articulation Matrix: (Mapping of COs with POs) CORRELATION WITH PROGRAM CORRELATION WITH OUTCOMES PROGRAM SPECIFIC CO STATEMENT OUTCOMES PO 1 PO P PO 4 PO 5 PO 6 PO PSO 1 PSO PSO PSO4 2 O 7 2 3 3 CM Identify and analyse the pitfalls and 2 2 2 1510.1 challenges related to project initiation phase and to identify important conditions for success in projects CM Describe the main components of 1 3 1510.2 the project estimates and central causes of overruns CM Explain key knowledge areas in 1 1510.3 projects and project processes CM Identify and discuss the 2 2 3 1510.4 importance of risk management in projects and to identify important pitfalls and success factors for the implementation of risk management process with due ethical component.

CM Understanding the ways through 1 1 1510.5 which project gets financing and how those projects are to evaluated CM Develop a project schedule using 2 1510.6 network diagrams (PERT and CPM) and identify the critical path for developing skill for it. 15- Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

MANIPAL UNIVERSITY JAIPUR School of Business & commerce Department of Commerce Course Hand-out

Indirect Taxes | CM 1651 | 3 Credits | 3 0 0 3

Session: Jan 18 – May 18 | Faculty: Sakshi Agarwal | Class: B.COM (VI Sem)

QQ. Introduction: This course is offered by Dept. of Commerce. Indirect tax is important part of Indian economy which helps government in generating revenue. An indirect tax is a tax collected by an intermediary from the person

who bears the ultimate economic burden of the tax. It can be shifted by the taxpayer to someone else. An indirect tax may increase the price of a good so that consumers are actually paying the tax by paying more for the products. This subject helps students to understand all fundamentals of GST & Custom Duty .

RR. Course Objectives: At the end of the course, students will be able to

[1651.1] Describe the principles of the GST and the relevant rules to develop their skills for calculating the tax. [1651.2] Interpret and illustrate the circumstances in which entities are required to get registered and liable to pay GST. [1651.3] Implementation of GST in India. [1651.4] recognize the principles and the relevant rules of custom duty. [1651.5] Learn and demonstrate the implication of indirect tax in Indian economy.

SS. Program Outcomes and Program Specific Outcomes

[PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings.

[PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them.

[PO6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development.

[PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes

[PSO1]: To understand concept, theories and operation of business using appropriate supportive technologies.

[PSO2]: To Prepare, analyse and interpret business problems and draw appropriate conclusions.

TT. Assessment Plan:

UU. Syllabus Introduction:- Constitutional framework of Indirect Taxes before GST (Taxation Powers of Union & State Government); Concept of VAT; Major Defects in the structure of Indirect Taxes prior to GST; Rationale for GST; Structure of GST ( SGST, CGST, UTGST & IGST); GST Council, GST Network, State Compensation Mechanism, Registration. Levy and collection of GST Taxable event- “Supply” of Goods and Services; Place of Supply: Within state, Interstate, Import and Export; Time of supply; Valuation for GST- Valuation rules, taxability of reimbursement of expenses; Exemption from GST: Small supplies and Composition Scheme; Classification of Goods and Services: Composite and Mixed Supplies. Input Tax Credit Eligible and Ineligible Input Tax Credit; Apportionments of Credit and Blocked Credits; Tax Credit in respect of Capital Goods; Recovery of Excess Tax Credit; Availability of Tax Credit in special circumstances; Transfer of Input Credit (Input Service Distribution); Payment of Taxes; Refund; Doctrine of unjust enrichment; TDS, TCS. Reverse Charge Mechanism, Job work. Procedures Tax Invoice, Credit and Debit Notes, Returns, Audit in GST, Assessment: Self-Assessment, Summary and Scrutiny. E-way bills, zero- rated supply, Offences and Penalties, Appeals. Custom Duty: Introduction, Definition, Nature and types of duties, classification, Valuation Import and export procedure in customs, Export incentive scheme.

VV. Text Books T1. Gupta, S.S. , GST- How to meet your obligations (April 2017), Taxmann Publications T2. The Central Goods and Services Tax, 2017 WW. Reference Books R1. The Constitution (One hundred and First Amendment) Act, 2016 R2. The Integrated Goods and Services Tax, 2017

XX. Lecture Plan:

Lec No Topics Session Outcome Mode of Corresponding Mode of Assessing Delivery CO the Outcome 1 Introduction and Course To acquaint and clear Discussion NA NA Hand-out briefing teachers expectations and understand student expectations 2 Indirect taxes – Basic understanding of Lecture 1651.1 In Class Quiz Introduction indirect taxes 3 Constitutional framework Explain regulatory Lecture 1651.1 In Class Quiz of Indirect Taxes before body of indirect taxes End Term GST 4 Concept of VAT Explain concept of Lecture 1651.1 VAT End Term

5,6 Major defects in the Explain difference Lecture 1651.1 In Class Quiz structure of indirect taxes between old structure End Term prior to GST and GST 7,8 Structure of GST Discuss concept & Lecture & 1651.2 Class Quiz structure of GST Discussion Mid Term I End Term 9,10,11 State compensation Discuss compensation Discussion 1651.2 Class Quiz mechanism & GST network mechanism Mid Term 1 End term 12,13 Registration under GST Understand Procedure Lecture & 1651.3 of Registration under Discussion Class Quiz GST Mid Term 1 End Term 14,15 Taxable event - Supply Basic understanding of Lecture 1651.3 Class Quiz meaning of supply Mid Term 1 End Term 16,17,18 Place of supply Explain importance Lecture 1651.3 Class Quiz and determination of Mid Term I place of supply End Term 19,20,21 Time of supply Discuss time of supply Lecture 1651.3 Class Quiz End Term 22,23,24 Valuation for GST Discuss valuation of Discussion 1651.3 Class Quiz goods & services for Mid Term II GST End Term 25 Exemption from GST Explain exempted Lecture 1651.3 Class Quiz goods & services fro Mid Term II GST End Term 26,27 Composite & mixes Explain Composite & Discussion 1651.4 Mid Term II supplies mixes supplies End Term 28,29,30 GST- Input tax credit Explain basic concept Discussion 1651.4 Class Quiz of input tax credit Mid Term II End Term 31,32 Tax credit in respect of Explain Tax credit in Discussion 1651.4 Class Quiz capital goods respect of capital End Term goods 33 Recovery of excess tax Explain recovery Discussion 1651.4 Class Quiz credit methods of excess tax End Term credit 34 Transfer of input credit Explain Transfer of Discussion 1651.4 Class Quiz input credit End Term 35 Payment of taxes and Discuss procedure for Discussion 1651.4 Class Quiz refund payment of taxes & End Term refund 36 Assessment under GST Explain Assessment Discussion 1651.4 Class Quiz under GST 37 E-Way bill Meaning of E-Way bill Discussion 1651.4 Class Quiz Mid Term II End Term 38 Custom duty- introduction Basic concept of Discussion 1651.5 Class Quiz custom duty Mid Term II End Term 39 Classification and valuation Discuss method of Lecture 1651.5 Class Quiz Classification and End Term valuation

YY. Course Articulation Matrix: (Mapping of COs with POs) CORRELATION WITH PROGRAM CORRELATION WITH PROGRAM OUTCOMES SPECIFIC OUTCOMES C STATEMENT O P P P P P P PO PSO PSO 2 PSO 3 PSO 4 O O O O O O 7 1 1 2 3 4 5 6 CM Describe the principles of the GST and 3 2 1 2 1 3 165 the relevant rules to develop their 1.1 skills for calculating the tax. CM Interpret and illustrate the 2 2 1 3 1 2 165 circumstances in which entities are 1.2 required to get registered and liable to pay GST.

CM Implementation of GST in India. 2 2 1 2 2 165 1.3 CM recognize the principles of Custom 1 3 2 1 2 165 Duty, FEMA and the relevant rules. 1.4 CM Learn and demonstrate the 1 2 1 2 1 165 implication of indirect tax in Indian 1.5 economy. 16- Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

MANIPAL UNIVERSITY JAIPUR School of Business & commerce Department of Commerce Course Hand-out

Security Analysis and Portfolio Management | CM 1653 | 3 Credits | 3 0 0 3

Session: Jan 19 – May 19 | Faculty: Dr. Saurabh Sharma | Class: B.COM (VI Sem)

ZZ. Introduction: This course is offered by Dept. of Commerce as an Elective, targeting students who wish to pursue research& development in the field of financial markets. This course offers an introductory level knowledge on working

of Financial Markets in India and also deals with the various functions and operation carried out by these markets in India Market. This course also deals with the basic operational aspect of capital market in particular and financial market in general in India.

AAA. Course Objectives: At the end of the course, students will be able to CM1653.1 : Describe the Basics of Finance and Investment, their functioning with regard to Financial market. CM1653.2 : To understand the basic of security market Analysis using various techniques. CM1653.3 : Students are able to recognize important concept of portfolio, Traditional Portfolio Management, Modern Investment process and Portfolio Construction Model. CM1653.4 : Students are able to understand the concept of Markowitz Model, Sharpe Index Model, Capital Assets Pricing Model, Portfolio Evaluation, Treynor’s Portfolio performance measures to develop their employability skill.

BBB. Program Outcomes and Program Specific Outcomes

[PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings.

[PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them.

[PO6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development.

[PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes

[PSO1]: To understand concept, theories and operation of business using appropriate supportive technologies.

[PSO2]: To Prepare, analyse and interpret business problems and draw appropriate conclusions.

CCC. Assessment Plan:

DDD. Syllabus Nature & Scope of investment, Principles of investment, Capital Market In India, Risk and returns. New issues market and stock exchange, mechanics of floating new shares and securities trading, listing of securities, Review of Security & Exchange Board of India (SEBI)& investor protection. Recent Developments in the Indian Capital Market. Stock Market Analysis - Fundamental and Technical Approach, Efficient Market Theory; Valuation of Preference shares, Equity shares, Convertible & Non- Convertible Debt Securities. Concept of portfolio, Traditional Portfolio Management and Modern Investment process, Portfolio Construction Model Brief introduction about the Markowitz Model, Sharpe Index Model, Capital Assets Pricing Model, Portfolio Evaluation, Treynor’s Portfolio performance measures. EEE. Text Books T1. Bhalla, V K. Investment Management: Security Analysis and Portfolio Management., S. Chand, New Delhi T2. Pandian P, Security Analysis and Portfolio Management, Vikas Publishing House Pvt Ltd, New Delhi. T3. Avadhani V A, Security Analysis and Portfolio Management., Himalaya Publishing House, New Delhi T4. J Kevin, PHI, Portfolio Management, New Delhi. T5. Uma S & Sunitha A, Wealth Management, Mumbai T6. Murthy EN, Portfolio Management, ICFA, Hyderabad T7. Chandra P, Portfolio Management, ,Tata Mcgrw, New Delhi.

Reference Books R1. Report of RBI R2. SEBI Bulletin

FFF. Lecture Plan:

Lec No Topics Session Mode of Corresponding Mode of Outcome Delivery CO Assessing the Outcome 1 Introduction and To acquaint and Discussion NA NA Course Hand-out clear teachers briefing expectations and understand student expectations 2 Concept of Basic Lecture 1653.1 Investment. understanding of Investment 3,4 Nature & Scope of To acquaint with Lecture 1653.1 In Class Quiz investment scope of Mid Term I Investment End Term 5 Principles of Explain concept Lecture 1653.1 Mid Term I investment principles of End Term Investment. 6 Capital Market In Present status of Lecture & 1653.1 Mid Term I India Capital market Discussion End Term 7,8 Concept of Risk and To get acquaint Lecture & 1653.1 Class Quiz returns. with Risk and Discussion Mid Term I return trade off. End Term 9,10,11 New issues market To get acquaint Lecture & 1653.1 Mid Term 1 and stock exchange, with primary Discussion End term mechanics of floating market. new shares 12,13 Securities trading To get acquaint Lecture & 1653.1 Mid Term 1 and listing of with Security Discussion End Term securities market trading. 14,15 Review of Security & To get acquaint Lecture 1653.1 Mid Term 1 Exchange Board of with Security & End Term India Exchange Board of India framework. 16,17,18 Investor protection To get acquaint Lecture 1653.1 Mid Term I and Recent concept of End Term Developments in the Investor Indian Capital protection. Market. 19,20,21 Basics of Stock Understanding of Lecture & 1653.2 Class Quiz Market Analysis live stock market Live stock End Term and its analysis. market 22,23,24 Concept of To get acquaint Lecture & 1653.2 Class Quiz Fundaments Analysis with Fundaments Discussion Mid Term II and various factors Analysis. End Term 25 Concept of To get acquaint Lecture & 1653.2 Class Quiz Technical Analysis with technical Discussion Mid Term II and various factors Analysis. End Term 26,27 Concept of Efficient To get acquaint Discussion 1653.2 Mid Term II Market Theory with Efficient End Term Market Theory. 28,29,30 Valuation of To get acquaint Lecture and 1653.2 Class Quiz Preference shares, with valuation of discussion Mid Term II Equity shares, securities. End Term Convertible & Non- Convertible Debt Securities. 31 Concept of portfolio To get acquaint Lecture & 1653.3 Class Quiz and Traditional with concept of Discussion Mid Term II Portfolio portfolio End Term Management management. 32 Concept of Modern To get acquaint Lecture & 1653.3 Class Quiz Investment process with concept of Discussion Mid Term II Modern End Term Investment management 33 Portfolio To get acquaint Lecture & 1653.4 Class Quiz Construction Model with concept of Discussion End Term - Markowitz Model. portfolio construction model. 34 Sharpe Index Model To get acquaint Lecture & 1653.4 Class Quiz with concept of Discussion End Term portfolio construction model. 35, 36 Capital Assets To get acquaint Lecture & 1653.4 Class Quiz Pricing Model with concept of Discussion End Term portfolio construction model. 37 Portfolio Evaluation. To get acquaint Lecture & 1653.4 Class Quiz with concept of Discussion End Term portfolio Evaluation. 38 Treynor’s Portfolio To get acquaint Lecture & 1653.4 Class Quiz performance with concept of Discussion End Term measures. portfolio measurement. 39 Conclusion and NA NA NA NA Course Summarization

Course Articulation Matrix: (Mapping of COs with POs) CORRELATION WITH PROGRAM CORRELATION WITH OUTCOMES PROGRAM SPECIFIC CO STATEMENT OUTCOMES P P P PO 4 PO PO PO PSO PS PS PSO O O O 5 6 7 1 O O 4 1 2 3 2 3 CM165 Describe the Basics of Finance 2 1 3.1 and Investment, their functioning with regard to Financial market.

CM165 To understand the basic of 2 2 3. 2 security market Analysis using various techniques.

CM165 Students are able to recognize 3 2 3 3. 3 important concept of portfolio, Traditional Portfolio Management, Modern Investment process and Portfolio Construction Model. CM165 Students are able to understand 2 2 2 3. 4 the concept of Markowitz Model, Sharpe Index Model, Capital Assets Pricing Model, Portfolio Evaluation, Treynor’s Portfolio performance measures to develop their employability skill. 17- Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

MANIPAL UNIVERSITY JAIPUR School of Business & Commerce Department of Commerce Course Hand-Out

Insurance and Risk Management| CM1655 | 3 Credits | 3 0 0 3

Session: Jan 19- May 19 | Faculty: Mohammed Zeeshan Qadri | B.COM VI SEM

Introduction:

The course has been devised in such a way to empower the students to acquire knowledge of insurance which helps them in their financial planning as well as they can choose insurance as a career in future. The course is designed to groom participants a firm grounding in the fundamentals and applications of both Life and Non-life insurance.

Course Outcomes: At the end of the course, students will be able to [1655.1]: Understanding the meaning of Risk v/s Uncertainty with the types of risks as to create a critical thinking ability in the students for understanding the basic concept of it. [1655.2]: Explaining the fundamentals of Insurance and various types of insurance businesses and their features to give them a life-long learning. [1655.3]: Explaining the difference between insurance and assurance to them with specific applications of both life and Non-life insurance to analyse and interpret individual and business problems while taking insurance and to make them employable. [1655.4]: Explaining in-depth understanding of the characteristics and types of life insurance, fire insurance the regulators of it and acquainting them to deal with real life situations. [1655.5]: Understanding marine insurance and the challenges and operational realities in social/economic/regulatory of insurance sector with specific reference to India.

PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES [PO1]: Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions, checking out the degree to which these assumptions are accurate and valid, and looking at our ideas and decisions (intellectual, organizational, and personal) from different perspectives. [PO2]: Effective Communication: Speak, read, write and listen clearly in person and through electronic media in English and in one Indian language, and make meaning of the world by connecting people, ideas, books, media and technology. [PO3]: Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings. [PO4]: Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and the ability to act with an informed awareness of issues and participate in civic life through volunteering. [PO5]: Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them. [PO6]: Environment and Sustainability: Understand the issues of environmental contexts and sustainable development. [PO7]: Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio-technological changes.

[PSO1]: To understand concept, theories and operation of business using appropriate supportive technologies. [PSO2]: To Prepare, analyze and interpret business problems and draw appropriate conclusions. [PSO3]: To develop the capabilities required to apply cross-functional business knowledge and technologies in solving real-world business problems [PSO4]: Making Student capable of recognizing and resolving ethical issues that arise in business set ups.

X. Assessment Plan:

Criteria Description Maximum Marks Sessional Exam I 20 Internal Assessment Sessional Exam II 20 (Summative) In class Quizzes and Assignments 10 , Activity feedbacks (Accumulated and Averaged) End Term Exam End Term Exam (Closed Book) 50 (Summative) Total 100 Attendance A minimum of 75% Attendance is required to be maintained by a (Formative) student to be qualified for taking up the End Semester examination. The allowance of 25% includes all types of leaves including medical leaves. Make up Assignments Students who misses a class will have to report to the teacher about (Formative) the absence. A makeup assignment on the topic taught on the day of absence will be given which has to be submitted within a week from the date of absence. No extensions will be given on this. The attendance for that particular day of absence will be marked blank, so that the student is not accounted for absence. These assignments are limited to a maximum of 5 throughout the entire semester. Homework/ Home Assignment/ There are situations where a student may have to work in home, Activity Assignment especially before a flipped classroom. Although these works are not (Formative) graded with marks. However, a student is expected to participate and perform these assignments with full zeal since the activity/ flipped classroom participation by a student will be assessed and marks will be awarded.

Y. SYLLABUS Introduction to Insurance: Risk v/s Uncertainty, types of Risks, Difference between assurance & Insurance, Types of Insurance, essential of Insurance Contract, Review of IRDA, Tax advantage with Insurance policy. Life Insurance: Concept. Type of insurance plan: Whole life policy, Endowment plans, term annuities Plan, Pension Plan, Children Plans, Surrender value. Competition in life insurance Sector. Fire & Marine Insurance concepts, essential elements. Types, Documentation, Claim Settle, Health Insurance. Health Related Policies, Group Policies.

Z. TEXT BOOKS T1: Mishra M.N.; Insurance Principles & Practice , Sultan Chand & Co., New Delhi.

REFERENCE BOOKS R1: Vinayakam N. Radhaswamy & Vasudevan SV; Insurance – Principles & practices, S. Chand & Co. ,New Delhi. R2: Gupta O.S.; Life Insurance, Frank Brothers, New Delhi.

AA. Lecture Plan:

Lec TOPICS Session Outcome Mode of Correspon Mode of . Delivery ding CO Assessing No the . Outcome 1 Introduction to Risk and Explaining the risk and risk Lecture and 1655.1 1st Sessional Risk Management management presentatio and End n Term 2 & Types of Risks, Difference Explaining the types of risks Lecture and 1655.1 & 1st Sessional 3 between assurance & and the difference between presentatio 1655.2 and End Insurance, assurance and insurance n Term 4 Insurance as a social Discussing difference Lecture and 1655.1 1st Sessional Security tool, Risk v/s between risk and presentatio and End Uncertainty, uncertainty with reference n Term to insurance 5 & Introduction to Insurance: Explaining insurance and its Lecture, 1655.2 1st Sessional 6 Meaning, Purpose, need of concepts discussion and End insurance. and Term presentatio n 7 & Elementary knowledge of Discussing about the riders, Lecture, 1655.2 1st Sessional 8 Riders, Options, options and guarantee discussion and End Guarantee and Term presentatio n 9 Regulators of insurance Explaining about the Lecture and 1655.2 1st Sessional regulatory bodies presentatio and End n Term 10 Essentials of insurance Describing various essentials Lecture, 1655.2 1st Sessional & contract of insurance contracts discussion and End 11 and Term presentatio n 12, Role of Insurance in the Describing the role of Lecture and 1655.3 1st Sessional 13 development of insurance and tax benefits presentatio and End Commerce & Industry. from that n Term Tax Benefits under insurance all policies. 14 General Insurance: Discussing the role of Lecture, 1655.3 1st Sessional, & Meaning and role of general insurance discussion 2nd Sessional 15 General Insurance in India, and and End presentatio Term n 16 Basic meaning of all types Explaining the basic types of Lecture and 1655.3 1st of Insurance, Life insurance presentatio Sessional, Insurance: Basic elements n 2nd of life insurance. Sessional and End Term 17 Type of insurance plan: Discussing various insurance Lecture and 1655.4 2nd & Whole life policy, plans presentatio Sessional 18 Endowment plans, term n and End annuities Plan Term 19 Pension Plan, Children Discussing various insurance Lecture and 1655.4 2nd Plans. plans presentatio Sessional n and End Term 20, Fire Insurance: Meaning & Discussing fire insurance Lecture and 1655.4 2nd Sessional 21 Scope, type of fire and there types presentatio and End insurance policies n Term 22, Marine Insurance: Explaining Marine insurance Lecture, 1655.5 2nd Sessional 23 Definition, procedure for policy discussion and End issuing policy, and Term presentatio n 24, Types of marine insurance, Describing the types of Lecture and 1655.5 End Term 25 conditions of policies, Marine insurance presentatio Marine Losses. n 26 Health Related Policies, Explaining Health Plans Lecture and 1655.5 End Term & presentatio 27 n 28 Group Policies. Describing group policies Lecture, 1655.5 End Term & discussion 29 and presentatio n 30 Settlement of claims. Discussing the claim Lecture and 1655.5 End Term settlement procedure presentatio n 31 Concept of Premium & Explaining the concept of Lecture and 1655.5 End Term Bonus premium and bonus presentatio n 32 Concept of Surrender Explaining the concept of Lecture and 1655.5 End Term Value surrender value presentatio n 33 Insurance Documents Explaining the contents of Lecture and 1655.5 End Term an insurance document presentatio n 34, First Premium Receipt / Showing the receipts of Lecture and 1655.5 End Term 35 Renewal premium receipt premium presentatio n 36 Revision Complete course discussion NA NA NA

Course Articulation Matrix: (Mapping of COs with POs)

CORRELATION WITH PROGRAM CORRELATION WITH CO STATEMENT OUTCOMES PROGRAM SPECIFIC OUTCOMES PO PO PO PO PO PO PO PSO PSO PSO PSO4 1 2 3 4 5 6 7 1 2 3 1655. Understanding the meaning of Risk v/s 1 2 1 Uncertainty with the types of risks as to create a critical thinking ability in the students for understanding the basic concept of it. 1655. Explaining the fundamentals of 1 1 2 Insurance and various types of insurance businesses and their features to give them a life-long learning. 1655. Explaining the difference between 2 1 3 insurance and assurance to them with specific applications of both life and Non-life insurance to analyse and interpret individual and business problems while taking insurance and to make them employable. 1655. Explaining in-depth understanding of 1 2 2 4 the characteristics and types of life insurance, fire insurance the regulators of it and acquainting them to deal with real life situations. 1655. Understanding marine insurance and 1 2 5 the challenges and operational realities in social/economic/regulatory of insurance sector with specific reference to India. 1- Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

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MANIPAL UNIVERSITY JAIPUR School of Business & Commerce Department of Commerce [Consumer Behavior | CM 1658 | 3 Credits | 3 0 0 3 |

Session: Jan – May 2019 | Faculty: Dr. Sunny Dawar | Class: B.Com VI Semester |

A. Course Introduction:

This course is offered by Department of Commerce to those students who opt marketing elective in six semester of programme named Bachelor of Commerce This course introduces the theory of consumer behaviour and relates it to the practice of marketing. It will present relevant material drawn from psychology, anthropology, social and behavioural sciences within the framework of the consumer decision process and its main influencing factors.

B. The Course Outcomes:- On completion of the course the students shall be able to:

[CM1658.1]. Understand theory and practice of consumer behavior. [CM1658.2]. Create comprehensive knowledge and understanding of the individual determinants of consumer behavior.

[CM1658.3]. Apply a critical appreciation of the existing research into external influences on consumer behavior. [CM1658.4]. Apply the central role of consumer decision making and its relevance to marketing for developing employability skills.

C. Program Outcomes and Program Specific Outcomes [PO1].Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions, checking out the degree to which these assumptions are accurate and valid, and looking at our ideas and decisions (intellectual, organizational, and personal) from different perspectives.

[PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings.

PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them.

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[PO6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development.

[PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life- long learning in the broadest context socio-technological changes.

[PSO1]: To understand concept, theories and operation of business using appropriate supportive technologies.

[PSO2]: To Prepare, analyze and interpret business problems and draw appropriate conclusions.

[PSO3]: To develop the capabilities required to apply cross-functional business knowledge and technologies in solving real-world business problems.

[PSO4]: Making Student capable of recognizing and resolving ethical issues that arise in business set ups.

D. Assessment Plan:

Criteria Description Maximum Marks

Sessional Exam I (Closed Book) 20

Internal Assessment Sessional Exam II (Closed Book) 20 (Summative) In class Quizzes and Assignments , Activity 10 feedbacks

End Term Exam End Term Exam (Closed Book) 50 (Summative)

Total 100

Attendance A minimum of 75% Attendance is required to be maintained by a student to be qualified for taking up the End Semester examination. The allowance of 25% (Formative) includes all types of leaves including medical leaves.

Make up Students who misses a class will have to report to the teacher about the absence. Assignments A makeup assignment on the topic taught on the day of absence will be given which has to be submitted within a week from the date of absence. No (Formative) extensions will be given on this. The attendance for that particular day of absence will be marked blank, so that the student is not accounted for absence. These assignments are limited to a maximum of 5 throughout the entire semester.

Homework/ Home There are situations where a student may have to work in home, especially Assignment/ Activity before a flipped classroom. Although these works are not graded with marks. Assignment However, a student is expected to participate and perform these assignments (Formative)

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with full zeal since the activity/ flipped classroom participation by a student will be assessed and marks will be awarded.

E. Syllabus : Consumer Behaviour: Nature, Scope, Consumer-Decision making Model: Howard- Sheth. Recent Development in Consumer Behavior. Individual Determinants of Consumer Behaviour: Consumer motivation, personality, Consumer-perception: Elements of perception, perceptual process, consumer learning and involvement; Theories of learning, Consumer Attitude. Social and cultural determinants: Group dynamics, Family and Reference groups, social class. Values and Norms- Impact of culture and subculture of consumer behaviour. Opinion Leadership. Consumer-Decision making process: Five stage model, Diffusion of innovation and adoption process.

F. Text Books:

T1. Leon G. Schiffman, Joseph Wisenblit & S.Ramesh Kumar: Consumer Behavior, Eleventh Edition, Pearson 2016.

T2. Rajneesh Krishna: Consumer Behavior, Oxford University Press, First Edition, 2014.

G. Reference Books:

R1. Engel, B & Miniard : Consumer Behaviour, Thryden Press International, 2015.

R2. Hawkins B C: Consumer Behaviour Building Marketing Strategy, McGraw Hill 8th

International Edition, 2015.

R3. Foxall G R., Goldsmith, R E., Brown, S Consumer Psychology for Marketing: Second Edition Thompson Business Press, 2015.

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H. Lecture Plan

Lecture Topics Session Mode Corr Mode of Outcome of espo Assessing No. Deliv nding the ery CO Outcome

1. 1 Introduction of the course Discuss Class Not Not Room Applic Applicable about the course Discus able sion

2. 2 Consumer Behavior: Nature, scope & Discuss basic Lectur 1658. Class Quiz application information e 1 Mid Term 1 related to consumer End Term behavior

3. Characteristics of consumer behavior, Discuss features Lectur 1658. Class Quiz role of consumer research, and role of e 1 Mid Term 1 consumer research End Term

4. Consumer behavior interdisciplinary Recall the different Lectur 1658. Class Quiz approach. disciplines related e 1 Mid Term 1 with consumer behavior End Term

5. Personality & Consumer Behavior: Examine the Lectur 1658. Class Quiz Concept, Nature , Importance relation between e 2 Mid Term 1 personality and consumer End Term behavior

6. Personality and understanding consumer Analyze Lectur 1658. Class Quiz diversity Personality and e 2 Mid Term 1 understanding

consumer diversity End Term

7. Theories of Personality:- Freudian theory Examine the Lectur 1658. Class Quiz , Neo-Freudian theory, theory of e 2 Mid Term 1 Freudian End Term personality theory

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8. Theories of Personality: - Trait theory, Examine the Lectur 1658. Class Quiz Role of self-consciousness. theories of e 2 Mid Term 1 personality End Term

9. Case Study Analyze impact of Class 1658. Class room personality on room 2 discussion consumer discus and students behaviour through sion participation case study

10. Consumer Perception:- Elements of Examining the Lectur 1658. Class Quiz perception elements of e 2 Mid Term 1 consumer perception End Term

11. Consumer Perception:-Dynamics of Discussing change Lectur 1658. Class Quiz perception, Consumer imagery in consumer e 2 Mid Term 1 perception End Term

12. Consumer Perception:- Perceived risk, Examine the Lectur 1658. Class Quiz Process of perception and information perceived risk and e 2 Mid Term 1 processing process of perception End Term

13. Consumer Perception:- Concept of Apply conceptual Lectur 1658. Class Quiz absolute threshold limit, knowledge of e 2 Mid Term 1 absolute threshold differential threshold limit & subliminal limit, End Term perception differential threshold limit & subliminal perception

14. Consumer perception:- Perceptual Examine different Lectur 1658. Class Quiz Process: selection, organization & steps of perceptual e 2 Mid Term 1 interpretation. process End Term

15. Case Study Analyze impact of Class 1658. Class room perception on room 2 discussion consumer discus and students behaviour through sion participation case study

16. Quiz Writt 1658. en 1

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MCQs 1658. Quiz 2

17. Consumer learning:- Concept, elements Examine the basic Lectur 1658. Class Quiz of consumer learning , Importance of concept along with e 2 Mid Term II consumer learning different elements of consumer End Term learning

18. Consumer learning:- behavioral learning Examine Lectur 1658. Class Quiz theories, behavioural and e 2 Mid Term II cognitive theories cognitive learning theory of consumer End Term learning

19. Consumer attitude:- Formation of Examine the Lectur 1658. Class Quiz attitudes & functions formation of e 2 Mid Term II consumer attitude End Term

20. Case study Examine impact of Class 1658. Class room learning on room 2 discussion consumer discus and students behaviour through sion participation case study

21. Reference groups & Consumer Behavior:- Examine the role Lectur 1658. Class Quiz Reference Groups: Concept, of reference group e 3 Mid Term II Understanding the power of reference in consumer groups, reference group influence, behavior End Term

22. Reference groups & Consumer Behavior Examine the role Lectur 1658. Class Quiz :- Selected consumer related reference of reference group e 3 Mid Term II groups, Celebrity and other reference in consumer group appeals behavior End Term

23. Case study Discuss impact of Class 1658. Class room reference group room 3 discussion on consumer discus and students behaviour through sion participation case study

24. Quiz Writt 1658. en 2 MCQs 1658. Quiz 3

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25. Family & Consumer Behavior:- The family Discuss the role of Lectur 1658. Class Quiz is a concept in flux, Socialization of family family in consumer e 3 Mid Term II members, behavior End Term

26. Family & Consumer Behavior:- Family Examine the Lectur 1658. Class Quiz decision making and consumption related relationship e 3 Mid Term II role, The family life cycle between family decision making End Term and consumption related role, Knowledge of family life cycle

27. Culture & Consumer Behavior:- Discuss the Lectur 1658. Class Quiz Characteristics of culture, relationship e 3 Mid Term II between culture core values held by society & their and consumer End Term influence on consumer behavior behavior

28. Culture & Consumer Behavior :- Concept Examine the Lectur 1658. Class Quiz of Opinion leadership, Dynamics of the opinion leadership e 3 Mid Term II opinion leadership process, The and its impact of motivation behind opinion leadership consumer End Term behavior

29. Comparison of the motivation of opinion Discuss Lectur 1658. Class Quiz leaders and opinion receivers, The interpersonal flow e 3 Mid Term II interpersonal flow of communication of communication in consumer End Term

decision making

30. Diffusion of Innovation & Consumer Examine the Lectur 1658. Class Quiz Behavior: Consumer Decision making innovation and e 4 Mid Term II process adoption behavior of consumer End Term

31. Case study Discuss the impact Class 1658. Class Quiz of culture on room 3 End Term consumer discus behaviour through sion case study

32. Five stage model of consumer decision Examine the Lectur 1658. Class Quiz making different steps of e 4 End Term consumer decision making

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33. Model of Consumer decision making: - Discuss Howard- Lectur 1658. Class Quiz Howard-Sheth model Sheth model of e 4 End Term consumer decision making

34. Model of Consumer decision making: Discuss Engel, Lectur 1658. Class Quiz Engel, Kollat & Blackwell model, Kollat & Blackwell e 4 End Term model of consumer decision making

35. Model of consumer decision making:- Discuss Sheth Lectur 1658. Class Quiz Sheth Newman gross model of consumer Newman gross e 4 End Term values model of consumer values of consumer decision making

36. Case Study Examine five stage Class 1658. Class Quiz on consumer room 4 End Term behaviour through discus case study sion

37. Quiz Writt 1658. en 3 MCQs 1658. Quiz 4

38. Class Conclusion and Revision Discuss the whole Lectur 1658. End Term syllabus e 1, 1658. 2, 1658. 3, 1658. 4

39. Revision Discuss the whole Lectur 1658. End Term syllabus e 1, 1658. 2, 1658. 3, 1658. 4

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I. Course Articulation Matrix: (Mapping of COs with POs)

CORRELATION WITH PROGRAM CORRELATION OUTCOMES WITH PROGRAM CO STATEMENT SPECIFIC OUTCOMES

PO 1 PO 2 PO 3 PO 4 P P P PS PS PS PSO O O O O O O 4 5 6 7 1 2 3

CM1658.1 Understand theory and practice of 2 2 consumer behavior.

CM1658.2 Create comprehensive knowledge and 2 2 understanding of the individual determinants of consumer behavior.

CM658.3 Apply a critical appreciation of the 2 2 2 existing research into external influences on consumer behavior.

CM1658.4 Apply the central role of consumer 2 2 2 2 2 decision making and its relevance to marketing for developing employability skills.

18- Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

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MANIPAL UNIVERSITY JAIPUR School of Business and Commerce Department of Commerce Course Hand-out

Marketing of Services & Digital Marketing| CM1659 | 3 Credits | 3 0 0 3

Session: Jan 18 – May 18 | Faculty: Anuradha Agarwal/ Class: B.Com (VI Sem)

GGG. Introduction: Presently the world economy is increasingly characterized as a service economy. This is primarily due to the increasing importance and share of the service sector in the economies of most developed and developing

countries. In fact, the growth of the service sector has long been considered as an indicator of a country’s economic progress. Services, which are economic activities, are solutions to customer problems or needs. They are typically aimed at improving, upholding or sustaining the lifestyle of the customer. HHH. Course Objectives: At the end of the course, students will be able to

[1659.1]. Understand the theory and concepts pertaining to Services marketing.

[1659.2]. Define the role of Services marketing and discuss its core concepts and explain the relationship among customer value, satisfaction, productivity and quality. [1659.3]. Understand how to develop effective service marketing strategies that emphasizes the value exchange between suppliers and their customers [1659.4]. Discuss how marketing managers go about developing profitable customer relationships in the Services marketing area [1659.5]. Define various types of Digital Marketing to develop their employability skills. III. Program Outcomes and Program Specific Outcomes

[PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings.

[PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them.

[PO6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development.

[PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes

[PSO1]: To understand concept, theories and operation of business using appropriate supportive technologies.

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[PSO2]: To Prepare, analyse and interpret business problems and draw appropriate conclusions.

JJJ. Assessment Plan:

KKK. Syllabus Introduction to Services Marketing: Differences in Goods versus Services, Emerging Service Environment, Classification of Services. Service Market Segmentation, Targeting & Positioning: Process of market segmentation, Targeting and Positioning service value addition to the service product, new service development. Implementing Services Marketing: Improving Service Quality and Productivity, SERVQUAL, Service Failures and Recovery Strategies. Service promotion: The role of marketing communication. Implication for communication strategies, setting communication objectives, marketing communication mix. Customer Relationship Marketing: Relationship Marketing, the nature of service consumption understanding customer needs and expectations. Marketing of Services in Sectors: Financial Services, Health Service, Hospitality Services including travel, hotels and tourism, Professional Service, Public Utility Services, Educational Services. Managing Service Delivery Process: Managing Physical Evidence of Services, Designing and Managing Service Processes. Digital Marketing: Understanding Digital Marketing, Search Engine Optimization, Search Engine Marketing, Email Marketing, Digital Display Marketing, Introduction to New Age Media (Digital) Marketing, Internet Marketing – Overview, Social Media Marketing – Overview, Mobile Marketing – Overview. Understanding Mobile Marketing, Mobile Application Ecosystem, SMS Marketing, Emerging Technologies – NFC, Web Analytics, Copy Writing – New Age Media, Planning Integrated Digital Marketing Campaigns. 190

LLL. Text Books

T1. Textbook of Marketing of Services The Indian Experience, Chowdhary N & Chowdhary M, Macmillan India Ltd.

T2. Services Marketing, Jain and Singh, Garima Publications

Reference Books

R1. Services Marketing: People Technology, Strategy, Lovelock, C, Pearson Education, New Delhi. R2. Services Marketing, Zeithaml, V. and Bitner, M, McGraw Hill, New York.

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MMM. Lecture Plan:

Lec No Topics Session Outcome Mode of Corresponding Mode of Delivery CO Assessing the Outcome 1 Introduction and Course To acquaint and clear Lecture NA NA Hand-out briefing teachers expectations and understand student expectations 2,3,4 Introduction to Services Explain Differences in Lecture 1659.1 In Class Quiz ( Not Marketing Goods versus Services, Accounted) Emerging Service Environment, Classification of Services 5,6,7,8 Service Market Explain in detail Lecture 1659.2 In Class Quiz Segmentation, Targeting & Process of market End Term Positioning segmentation, Targeting and Positioning service 9,10 Implementing Services Explains the Improving Lecture 1659.3 Home Assignment Marketing Service Quality and End Term Productivity, SERVQUAL, Service Failures and Recovery Strategies. 11,12 Service promotion Explain The role of Interactive 1659.3 In Class Quiz marketing Discussion End Term communication. Implication for communication strategies, setting communication objectives, marketing communication mix.

13.14 Customer Relationship Explain meaning, basis, Lecture 1659.4 Class Quiz Marketing importance of CRM. Mid Term I End Term 15,16,17,18 Marketing of Services in Explain Financial Lecture 1659.2 Class Quiz Sectors Services, Health Mid Term 1 Service, Hospitality End term Services including travel, hotels and tourism, Professional Service, Public Utility Services, Educational Services 19, 20 Managing Service Explain Managing Interactive 1659.2 Home Assignment Delivery Process Physical Evidence of Discussion Class Quiz Services, Designing Mid Term 1 and Managing Service End Term Processes.

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21,22 Digital Marketing Explain Digital Lecture, 1659.5 Class Quiz Marketing, Search Activity Mid Term II Engine Optimization, End Term Search Engine Marketing, Email Marketing, Digital Display Marketing 23,24,25 Internet Marketing Explain Social Media Interactive 1659.5 Class Quiz Marketing Discussion Mid Term II End Term 26,27,28 Mobile Marketing Explain Overview, Lecture 1659.5 Class Quiz Understanding Mobile End Term Marketing, Mobile Application Ecosystem, SMS Marketing 29, 30, 31 Emerging Technologies Explain NFC, Web Interactive 1659.5 Class Quiz Analytics, Copy Discussion End Term Writing – New Age Media, Planning Integrated Digital Marketing Campaigns.

32 Integrated Digital Explain the meaning Lecture 1659.5 Class Quiz Marketing Campaigns. and importance. End Term

33, Case Study Analyse the problem Interactive 1659.4 34,35,36 and finding of the Discussion solution. 37, 38 Conclusion and Course NA NA NA Summarization

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NNN. Course Articulation Matrix: (Mapping of COs with POs) CORRELATION WITH CORRELATION WITH PROGRAM OUTCOMES PROGRAM SPECIFIC CO STATEMENT OUTCOMES P P P P P P P PSO PSO PSO 3 PSO4 O O O O O O O 1 2 1 2 3 4 5 6 7 1659.1 Understand the theory and concepts 3 3 2 pertaining to Services marketing.

1659.2 Define the role of Services marketing and 2 2 3 2 discuss its core concepts and explain the relationship among customer value, satisfaction, productivity and quality. 1659.3 Understand how to develop effective 2 2 3 3 service marketing strategies that emphasizes the value exchange between suppliers and their customers 1659.4 Discuss how marketing managers go about 2 3 1 developing profitable customer relationships in the Services marketing area 1659.5 Define various types of Digital Marketing 1 3 1 2 1 to develop their employability skills. 19- Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

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MANIPAL UNIVERSITY JAIPUR School of Business and Commerce DEPARTMENT OF COMMERCE Course Hand-out

Sales and Distribution Management| CM 1660 | 3 Credits | 3 0 0 3

Session: Jan 2019 – May 2019 | Faculty: Madhusudan Narayan | Class: B.Com. VI Semester

OOO. Introduction: This course is offered by Department of Commerce to acquaint the student with the concepts which are helpfulSession: in developing August 16 a – soundDecember sales 16 and | Faculty: distribution Madhusudan policy and Narayan in organising | Class: Coreand managingSubject sales force and marketing channels.

PPP. Course Objectives: At the end of the course, students will be able to

[ 1660.1] Be aware of the growing importance of marketing channels in the larger content of overall marketing objectives.

[ 1660.2] Understand the definition of the marketing channel from a managerial perspective. [ 1660.3] Show how marketing channels relate to the other strategic variables in the marketing mix. [ 1660.4] Understand the flow in and through the marketing channels and how they relate to channel management.

[ 1660.5] Familiarize the concepts of channel structure and the ancillary structure and recognize their differences and to make them emplyable.

QQQ. Program Outcomes and Program Specific Outcomes

[PO.1]. Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions, checking out the degree to which these assumptions are accurate and valid, and looking at our ideas and decisions (intellectual, organizational, and personal) from different perspectives. [PO.2]. Effective Communication: Speak, read, write and listen clearly in person and through electronic media in English and in one Indian language, and make meaning of the world by connecting people, ideas, books, media and technology. [PO.3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings. [PO.4]. Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and the ability to act with an informed awareness of issues and participate in civic life through volunteering. [PO.5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them. [PO.6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development. [PO.7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio-technological changes

[PSO1]: To understand concept, theories and operation of business using appropriate supportive technologies.

[PSO2]: To Prepare, analyse and interpret business problems and draw appropriate conclusions. 195

[PSO3]: To develop the capabilities required to apply cross-functional business knowledge and technologies in solving real-world business problems

[PSO4]: Making Student capable of recognizing and resolving ethical issues that arise in business set ups.

RRR. Assessment Rubrics:

Criteria Description Maximum Marks Sessional Exam I (Closed Book) 20 Internal Assessment Sessional Exam II (Closed Book) 20 (Summative) Assignments 10 End Term Exam End Term Exam (Closed Book) 50 (Summative) Total 100 Attendance A minimum of 75% Attendance is required to be maintained by a student to be (Formative) qualified for taking up the End Semester examination. The allowance of 25% includes all types of leaves including medical leaves. Make up Assignments Students who misses a class will have to report to the teacher about the absence. (Formative) A makeup assignment on the topic taught on the day of absence will be given which has to be submitted within a week from the date of absence. No extensions will be given on this. The attendance for that particular day of absence will be marked blank, so that the student is not accounted for absence. These assignments are limited to a maximum of 01 throughout the entire semester. Homework/ Home Assignment/ There are situations where a student may have to work in home, especially before Activity Assignment a flipped classroom. Although these works are not graded with marks. However, a (Formative) student is expected to participate and perform these assignments with full zeal since the activity/ flipped classroom participation by a student will be assessed and marks will be awarded.

SSS. Syllabus

Introduction: Sales Management, Process, Role of Sales Manager, Qualities of a Successful Salesman. Concept of Personal Selling: Sales Management and Salesmanship, Process of Personal Selling. Buyer Seller Dyad. Goals in Sales Management: Goal Setting Process in Sales Management, Analyzing Market Demand and Sales Potential, Preparation of Sales Budget, Formulating Selling Strategies, Designing Sales Territories and Sales Quota. Introduction to Distribution Management: Concept of Distribution Channel, Importance of a Channel, Types of Channels. Sales Force Management: Designing the Structure and Size of Sales Force, Recruitment and Selection of Sales Force. Leading and Motivating the Sales Force, Training and Compensating the Sales Force, Evaluating the sales force performance.

TTT. Text Book: T1:Panda T K and Sahadev S, Sales and Distribution Management, Oxford University Press, New Delhi T2:Stanton W J, Management of a Sales Force. Chicago, Irwin, 1995. T3:Still, R R., Cundiff, Govoni, Sales Management: Decisions, Strategies and Cases, Prentice Hall India Pvt Ltd. T4:Havaldar K K Vasant M Cavale, Sales and distribution management, Tata McGraw-Hill Education, 01-Jun- 2006

196

UUU. Lecture Plan:

Lect Topic Session Outcome Mode of Correspon Mode of ure Delivery ding CO Assessing the No. Outcome 1 Introduction and To acquaint and clear teachers Discussion Course Hand-out expectations and understand briefing student expectations 2 Nature and Scope To understand the meaning and Discussion, [ 1660.1] In Class Quiz of Sales concept of the topic. Lecture, Q &A Management 3 Roles of Sales To understand the meaning and Interactive [ 1660.1] In Class Quiz Manager concept of the topic. Sessions, Group Mid Term I Discussion, Lecture End Term 4. Qualities To understand the meaning and Discussion, [ 1660.1] In Class Quiz of a Successful concept of the topic. Lecture, Research Mid Term I Salesman Paper End Term 5 Sales Management To understand the meaning and Discussion, [ 1660.1] In Class Quiz and Salesmanship concept of the topic. Lecture, Role Mid Term I playing End Term 6 Process of Personal To understand the meaning and Discussion, [ 1660.1] Class Quiz Selling concept of the topic. Lecture Mid Term I End Term 7. Process of Personal To understand the meaning and Discussion, [ 1660.1] Class Quiz Selling concept of the topic. Lecture Mid Term 1 End term 8. Process of Personal To understand the meaning and Discussion, [ 1660.1] Selling concept of the topic. Lecture Class Quiz Mid Term 1 End Term 9. Buyer Seller Dyad To understand the meaning and Interactive [ 1660.1] Class Quiz concept of the topic. Sessions, Lecture Mid Term 1 and Q &A End Term

197

10. Goal Setting To understand the meaning and Discussion and [ 1660.2] Class Quiz Process in Sales concept of the topic. Lecture and Q Mid Term II Management &A End Term

11 Analyzing To understand the meaning and Discussion, [ 1660.2] Class Quiz Market Demand concept of the topic. Lecture and Q Mid Term II and Sales Potential &A End Term 12 Analyzing To understand the meaning and Discussion, [ 1660.2] Class Quiz Market Demand concept of the topic. Lecture and Q Mid Term II and Sales Potential &A End Term 13 Analyzing To understand the meaning and Group [ 1660.2] Class Quiz Market Demand concept of the topic. Discussion, add Mid Term II and Sales Potential mad activity, lecture End Term 14 Preparation of Sales To understand the meaning and Discussion, [ 1660.2] Class Quiz Budget concept of the topic. Lecture and Q Mid Term II &A End Term 15 Preparation of Sales To understand the meaning and Discussion, [ 1660.2] Class Quiz Budget concept of the topic. Lecture and Q Mid Term II &A End Term 16 Preparation of Sales To understand the meaning and Discussion, [ 1660.2] Class Quiz Budget concept of the topic. Lecture and Q End Term &A 17 Formulating To understand the meaning and Discussion, [ 1660.2] Class Quiz Selling Strategies concept of the topic. Lecture and role Mid Term II playing End Term 18 Formulating To understand the meaning and Discussion, [ 1660.2] Class Quiz Selling Strategies concept of the topic. Lecture and Q Mid Term II &A End Term 19 Designing Sales To understand the meaning and Group [ 1660.2] Class Quiz Territories and concept of the topic. Discussion, Mid Term II Sales Quota Lecture and research paper End Term

198

20 Designing Sales To understand the meaning and Discussion, [ 1660.2] Class Quiz Territories and concept of the topic. Lecture and Q Mid Term II Sales Quota &A End Term 21 Designing Sales To understand the meaning and Discussion, role [ 1660.1] Class Quiz Territories and concept of the topic. playing, Q &A Mid Term II Sales Quota End Term 22 Designing Sales To understand the meaning and Lecture and Q [ 1660.3] Class Quiz Territories and concept of the topic. &A Mid Term II Sales Quota End Term 23 Concept of To understand the meaning and Lecture and Q [ 1660.3] Class Quiz Distribution concept of the topic. &A Mid Term II Channel End Term 24 Importance To understand the meaning and Lecture and [ 1660.3] Class Quiz of a Channel, Types concept of the topic. Discussion Mid Term II of Channels End Term 25 Importance To understand the meaning and Lecture and [ 1660.3] Class Quiz of a Channel, Types concept of the topic. Discussion Mid Term II of Channels End Term 26 Designing the To understand the meaning and Lecture and [ 1660.3] Class Quiz Structure and Size concept of the topic. Discussion End Term of Sales Force 27 Designing the To understand the meaning and Lecture and [ 1660.3] Class Quiz Structure and Size concept of the topic. Discussion End Term of Sales Force 28 Recruitment and To understand the meaning and Discussion, [ 1660.3] Class Quiz Selection of Sales concept of the topic. Lecture End Term Force 29 Recruitment and To understand the meaning and Discussion, [ 1660.3] Class Quiz Selection of Sales concept of the topic. Lecture and Q End Term Force &A 30 Recruitment and To understand the meaning and Lecture and Q [ 1660.4] Class Quiz Selection of Sales concept of the topic. &A End Term Force 31 Training and To understand the meaning and Discussion, [ 1660.4] Class Quiz Compensating the concept of the topic. Lecture End Term

199

Sales Force

32 Training and To understand the meaning and Discussion, [ 1660.4] Class Quiz Compensating the concept of the topic. Lecture and Q End Term Sales &A Force 33 Evaluating the sales To understand the meaning and Discussion, [ 1660.5] Class Quiz force performance concept of the topic. Lecture and Q End Term &A 34 Evaluating the sales To understand the meaning and Discussion, [ 1660.5] Class Quiz force performance concept of the topic. Lecture and Q &A 35 Case Study To understand how to solve Discussion [ 1660.5] Class Quiz case study End Term 36 Case Study To understand how to solve Discussion [ 1660.5] Class Quiz case study End Term 37 Case Study To understand how to solve Discussion [ 1660.5] Class Quiz case study End Term 38 Case Study To understand how to solve Discussion [ 1660.5] Class Quiz case study End Term 39 Revision Class To summarise about the class Discussion Class Quiz End Term

200

Course Articulation Matrix: (Mapping of COs with POs)

CORRELATION WITH CORRELATION WITH CO STATEMENT PROGRAM OUTCOMES SPECIFIC PROGRAM OUTCOMES P P P P P P P PSO PSO PSO 3 PSO 4 O O O O O O O 1 2 1 2 3 4 5 6 7 [1660.1] Be aware of the growing importance of 2 2 2 1 marketing channels in the larger content of overall marketing objectives. [1660.2] Understand the definition of the 3 2 marketing channel from a managerial perspective

[1660.3] Show how marketing channels relate to 3 2 the other strategic variables in the marketing mix.

[1660.4] Understand the flow in and through the 1 1 marketing channels and how they relate to channel management.

[1660.5] Familiarize the concepts of channel 3 3 structure and the ancillary structure and recognize their differences and to make them employable. 20- Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

201

MANIPAL UNIVERSITY JAIPUR School of Business & commerce Department of Commerce Course Hand-out

Advertising Management | CM 1661 | 3 Credits | 3 0 0 3

Session: Jan 19 – May 19 | Faculty: Madhusudhan Narayan | Class: B.COM (VI Sem)

VVV. Introduction: This course is offered by Dept. of Commerce. Advertising is an important part of promotion mix in marketing. The markets are full of competition and advertising helps marketers to compete efficiently and

effectively. It generates awareness among audience about the goods and services. This subject familiarizes students with the basic concepts, techniques & tools of sales & advertisement management for communicating with customers.

WWW. Course Objectives: At the end of the course, students will be able to

[1661.1]Describe role and types of advertising in marketing process.

[1661.2]Knowledge of types of advertising agency and its functions. [1661.3]Design and implementation of creative strategy. [1661.4]Understand Media planning, scheduling and media mix to develop their skills. [1661.5]Evaluation and control of promotional program.

XXX. Program Outcomes and Program Specific Outcomes

[PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings.

[PO4].Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and the ability to act with an informed awareness of issues and participate in civic life through volunteering.

[PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them.

[PO6].Environment and Sustainability: Understand the issues of environmental contexts and sustainable development.

[PO7].Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes

[PSO1]: To understand concept, theories and operation of business using appropriate supportive technologies.

[PSO2]: To Prepare, analyse and interpret business problems and draw appropriate conclusions.

202

[PSO3]: To develop the capabilities required to apply cross-functional business knowledge and technologies in solving real- world business problems [PSO4]:Making Student capable of recognizing and resolving ethical issues that arise in business set ups.

YYY. Assessment Plan:

ZZZ. Syllabus Advertising: Objectives of Advertising, Role of Advertising in the Marketing Process, Types of Advertising, Advertising Planning and advertising process. Advertising Budgeting and Advertising agency: Advertising budgeting methods, Advertising Agency functions and types. Creative Strategy: Creativity in advertising, Creative Process, Creative Strategy-Appeals and execution Styles, Advertising Copywriting, copy principles for print advertising and broadcast copy, Advertising art-Layout-Functions and Types. Media planning &Scheduling: Overview of Media Planning, Establishing Media objectives, Evaluation of Media mix –print. Event, Public Relations, Interactive Marketing: Key elements of Events and Sponsorship, Public relations meaning, objectives, tools of public relations. Interactive Marketing and Social media Marketing -Meaning, Components. Monitoring, Evaluation and control: Measuring the effectiveness of the Promotional Program Evaluating the social, ethical and economic aspects of advertising and promotion.

AAAA. Text Books T1. Batra, M and Aaker, DA., Advertising Management, Prentice Hall of India, New Delhi. T2. Jethwaney & Jain: Advertising Management, Oxford University Press, New Delhi

203

BBBB. Reference Books R1. Panda T K and Sahadev S, Sales and Distribution Management, Oxford University Press, New Delhi R2. Stanton, WJ Management of a Sales Force. Chicago, Irwin, 1995. R3. Still R R., Cundiff, Govoni, Sales Management: Decisions, Strategies and Cases, Prentice Hall India Pvt Ltd.

R4. Jain and Singh: Advertising Management, Garima Publications, 2015

204

CCCC. Lecture Plan:

Lecture Topics Session Outcome Mode of Corresponding Mode of Assessing No. Delivery CO the Outcome 1 Introduction and Course To acquaint and clear Discussion NA NA Hand-out briefing teachers expectations and understand student expectations 2 Advertising-definition, Basic understanding of Lecture and 1661.1 Mid Term I objectives of Advertising. advertising. Discussion End Term 3 Role of Advertising in the Understanding of role Lecture and 1661.1 Mid Term I Marketing Process, Types of advertising. Discussion End Term of Advertising. 4 Types of Advertising, Knowledge of Lecture and 1661.1 Assignment Advertising Planning. advertising plan and Discussion Mid Term I various types. End Term 5,6 Advertising planning and Explain process of Lecture 1661.1 Mid Term II process. advertising and its key End Term players. 7,8 Advertising budgeting Discuss budgeting Lecture 1661.2 Mid Term II methods. methods. End Term 9, 10, 11 Advertising Agency Gain knowledge about Lecture 1661.2 Mid Term II functions and types. advertising agency and End Term its functioning. 12,13 Creativity in advertising Discuss creativity. Lecture and 1661.3 Assignment Discussion End Term 14,15 Creative Process. Explain process of Lecture 1661.3 Mid Term II creativity. End Term 16,17,18 Creative Strategy- Discuss various Lecture and 1661.3 Assignment Appeals. strategy and appeals in Discussion End Term creativity. 19,20 Appeals and execution Explain execution Lecture and 1661.3 Assignment Styles. styles of appeals. Discussion End Term 21,22 Advertising Copywriting, Explain format of ad Lecture 1661.3 Assignment copy principles for print copy and its elements. End Term advertising and broadcast copy. 23,24 Advertising art-Layout- Explain functions and Lecture 1661.3 Functions and Types. types of advertising End Term layout. 25,26,27 Overview of Media Discuss media planning Lecture and 1661.4 Planning, Establishing and objectives. Discussion End Term Media objectives.

28,29 Evaluation of Media mix – Discuss different Lecture and 1661.4 print. Event, Public medias. Discussion End Term Relations. 30 Key elements of Events Explain events Lecture 1661.4 and Sponsorship. sponsorship. End Term 31,32 Public relations meaning, Explain concept of Lecture 1661.4 objectives, tools of public public relations. End Term relations.

205

33 Interactive Marketing Basic concept of Lecture and 1661.4 and Social media interactive and social Discussion End Term Marketing -Meaning, marketing. Components. 34 Measuring the Various techniques of Lecture 1661.5 effectiveness of the measuring ad End Term Promotional Program effectiveness. 35,36 Evaluating the social, Discuss social and Lecture and 1661.5 Assignment ethical and economic ethical part of Discussion End Term aspects of advertising and promotion. promotion.

DDDD. Course Articulation Matrix: (Mapping of COs with POs) CORRELATION WITH CORRELATION WITH PROGRAM PROGRAM OUTCOMES SPECIFIC OUTCOMES CO STATEMENT P P P P P P PO PSO PSO 2 PSO 3 PSO 4 O O O O O O 7 1 1 2 3 4 5 6 1661. Describe role and types of 3 2 1 2 1 3 1 advertising in marketing process.

1661. Knowledge of types of advertising 2 2 1 3 1 2 2 agency and its functions.

1661. Design and implementation of 2 2 1 2 2 3 creative strategy.

1661. Understand Media planning, 1 3 2 1 2 4 scheduling and media mix to develop their skills.

1661. Evaluation and control of 1 2 1 2 1 5 promotional program.

21- Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

206

MANIPAL UNIVERSITY JAIPUR School of Business & Commerce Department of Commerce Course Hand-out

A. Introduction: This course is directed at students interested in international markets and operations, foreign exchange, multinational corporations and their activities, and concepts of international business. The course provides an analysis of modern trade theory and practice in international financial management. Moreover, the course is designed to help the students understand the increasingly global nature of the world business and economy and also to effectively apply business skills in international business situations.

B. Course Outcomes: At the end of the course, students will be able to : [1667.1] Understand international business environment and market

[1667.2] Understand different international trade theories, economic integration, tariff and non-tariff trade barriers

[1667.3] Learn about different international financial & development institutions like IMF, IBRD, ADB, UNIDO and Developing nations and to make employable for that.

[1667.4] Learn about international capital and foreign exchange markets and its trend and issues related to transfer policy and taxation.

[1667.5] Understand Foreign Exchange Management –Salient Provisions of FEMA, Forex rate & Control, Risk coverage in Forex, Forex Quote.

[1667.6] Express well considered opinion on issues relating to international financial management

C. PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES

[PO.21]. Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions, checking out the degree to which these assumptions are accurate and valid, and looking at our ideas and decisions (intellectual, organizational, and personal) from different perspectives.

[PO.22]. Effective Communication: Speak, read, write and listen clearly in person and through electronic media in English and in one Indian language, and make meaning of the world by connecting people, ideas, books, media and technology.

[PO.23]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings.

[PO.24]. Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and the ability to act with an informed awareness of issues and participate in civic life through volunteering.

[PO.25]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them.

[PO.26]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development.

207

[PO.27]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio-technological changes.

[PSO1]: To understand concept, theories and operation of business using appropriate supportive technologies.

[PSO2]: To Prepare, analyse and interpret business problems and draw appropriate conclusions.

D. Assessment Plan:

E. SYLLABUS

Theory of IFM and international trade. Salient features of IMF, IBRD, ADB and UNIDO & Developing Nations. International Capital Management: Trends and Issues, Transfer Policies &Taxation. Foreign Exchange Management – Salient Provisions of FEMA, Forex rate & Control, Risk coverage in Forex, Forex Quote.

F. TEXT BOOKS

 Apte: International Financial Management, Tata McGraw Hill, Delhi.

G. REFERENCE BOOKS

 Indian Institute of Banking and Finance, Principles of Banking and Practices – Macmillan, Mumbai  R.M.V. Bass- Credit Management.  Mbuya J C – Fundamentals of Credit Risk Management in Banking Industry Drury Colin, Cost and Management Accounting: An Introduction, Thompson

H. Lecture Plan: Lec Topics Session Outcome Mode of Corresp Mode of No Delivery onding Assessing the CO Outcome 1 Introduction and Course Hand-out To acquaint and clear teachers Lecture & NA NA briefing expectations and understand Discussion student expectations 2 Introduction, Nature and Scope of Discuss the nature and scope of Lecture & 1667.1 Class Interaction International Business international business Discussion Mid Term I End Term

208

3 International Business Environment and Explain international business Lecture & 1667.1 Class Interaction present scenario environment vis-à-vis present Discussion Mid Term I scenario 4 Balance of payments, Meaning and Explain the meaning of BoP and Lecture & 1667.1 Class Interaction Definition, Terms used in BOPs the terms associated with BoP Discussion 5 Need for International Finance Discuss the need for international Lecture & 1667.1 Mid Term I finance Discussion End Term 6 Structure of international finance and Describe the structure of Lecture & 1667.1 In Class Quiz working of international market international finance and explain Discussion Mid Term I the working of the foreign exchange market 7-9 International Trade Theories Discuss different theories with Lecture & 1667.2 Class Interaction (Mercantilist's View, Absolute examples Discussion Mid Term I Advantage Theory, Comparative End Term Advantage Theory, Comparative Cost Theory, Standard Theory of International Trade, Modern Theory of International Trade) 10 Economic integration, tariff and no-tariff Explain economic integration and Lecture & 1667.2 Class Interaction trade barriers tariff and non-tariff trade barriers Discussion Mid Term 1 End term 11 International flow of money and Discuss the flow of international Lecture & 1667.3 Class Interaction International Financial Institutions money and international financial Discussion Mid Term 1 institutions 12 International Monetary Fund (IMF) Discuss the salient features of Lecture & 1667.3 Class Interaction IMF Discussion Mid Term I 13 IMF and International liquidity Explain IMF's role in the context Lecture & 1667.3 End Term of international liquidity Discussion 14 IBRD/ World Bank (WB) Discuss the salient features of Lecture & 1667.3 Class Quiz IMF Discussion Mid Term 1 15 World Bank and its affiliates Explain the role of affiliates of Lecture & 1667.3 End Term world bank Discussion 16-17 Asian Development Bank (ADB) Discuss salient features of ADB Lecture & Class Interaction Discussion Mid Term II End Term 18-19 Salient features of UNIDO and Discuss salient features of Lecture & 1667.3 Class Quiz Developing nations UNIDO vis-a-vis Developing Discussion Mid Term II nations End Term 20-22 Long Term International Financing: Discuss long-term international Lecture & 1667.4 Class Quiz Choices Issues and associated risk financing choices & strategy, Discussion Mid Term II related issues and associated risk End Term 23-24 Short-term international financing: Discuss factors influencing short- Lecture & 1667.4 Class Quiz Options & strategy term financing objectives, Discussion Mid Term II strategy & options End Term 25-26 International Capital Management: Discuss about international Lecture & 1667.4 Class Interaction International investment analysis and capital structure and cost of Discussion Mid Term II appraisal: Trends and Issues capital End Term 27-28 Transfer Policies &Taxation associated Explain transfer policies and Lecture & 1667.4 Class Interaction with international investments international tax laws in Discussion Mid Term II international investment End Term decisions 29 Concept, meaning and nature of Foreign Explain the meaning and nature of Lecture & 1667.5 Class Interaction Exchange Management (FEM) FEM Discussion End Term 30 Country risk analysis – political risk Analyse risk associate with a Lecture & 1667.5 Class Interaction factors – Financial risk factors country – both political and Discussion End Term financial 31-32 Types of country risk assessment Explain different types of country Lecture & 1667.5 Class Interaction risk assessment procedure Discussion End Term 33 Methods of FER - Hedging and Discuss methods of FER and Lecture & 1667.5 Class Interaction speculation concept of hedging and Discussion End Term speculation 209

34 Internal and external hedging strategies Explain internal and external Lecture & 1667.5 Class Quiz hedging strategies in international Discussion End Term market and mgmt. of exposure 35-36 Foreign Exchange Management Act Discuss salient provisions of Lecture & 1667.5 Class Interaction FEMA Discussion End Term 37 Forex rate & control Discuss about the forex rate and Lecture & 1667.5 Class quiz the mechanism for its control Discussion Mid Term II End Term 38 Risk coverage in Forex Explain the types of risk Lecture & 1667.5 Class Interaction associated with foreign exchange Discussion End Term and means of coverage of risk 39 Forex Quote Explain the meaning of Forex Lecture & 1667.5 Class Interaction quote, how it works and why it Discussion End Term matters 40 Recapitulation

210

Course Articulation Matrix: (Mapping of COs with POs)

CORRELATION WITH PROGRAM OUTCOMES CORRELATION WITH CO STATEMENT PROGRAM SPECIFIC OUTCOMES PO PO PO PO 4 PO PO PO 7 PSO PSO PS PSO 1 2 3 5 6 1 2 O 3 4 [1667.1 Understand international 1 2 ] business environment and market [1667.2 Understand different 1 2 ] international trade theories, economic integration, tariff and no-tariff trade barriers

[1667.3 Learn about different 2 1 ] international development institutions like IMF, IBRD, ADB, UNIDO and Developing nations and to make employable for that.

[1667.4 Learn about international 2 2 ] capital and foreign exchange markets and its trend and issues related to transfer policy and taxation. [1667.5 Understand Foreign Exchange 1 2 1 2 ] Management –Salient Provisions of FEMA, Forex rate & Control, Risk coverage in Forex, Forex Quote. [1667.6 Express well considered 2 2 ] opinion on issues relating to international financial management 22- Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

211

MANIPAL UNIVERSITY JAIPUR School of Business and Commerce

Department of Commerce

Course Hand-out

Banking operation and Management| CM1668 | 3 Credits | 3 0 0 3

Session: Jan 19 – May 19 | Faculty: Jeevesh Sharma/ Class: B.Com (VI Sem)

Introduction: Presently the world economy is increasingly characterized as a service economy. This is primarily due to the increasing importance and share of the banking sector in the economies of most developed and developing countries. In fact, the growth of the banking sector has long been considered as an indicator of a country’s economic progress. Banking, which is economic activities, is solutions to customer problems or needs. They are typically aimed at improving, upholding or sustaining the lifestyle of the customer.

EEEE. Course Objectives: At the end of the course, students will be able to

[1668.1]. Understand the theory and concepts of Commercial Banking. [1668.2]. Will assess the functioning of Commercial Banks, Scheduled banks and Non Scheduled banks in India. [1668.3]. Can interpret how marketing strategies are helping commercial bank to introduce their product in market. [1668.4]. Will be able to analyze process of credit creation and credit control with limitation in commercial banks. [1668.5]. Will be able to understand Money Market and NPA & ALM and procedure of Credit Appraisal by which they will be able to develop a skill set in them. [1668.6]. Can recognize the functions of RBI and Monetary policy of RBI

Program Outcomes and Program Specific Outcomes

[PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings.

[PO4].Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and the ability to act with an informed awareness of issues and participate in civic life through volunteering.

[PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them.

[PO6].Environment and Sustainability: Understand the issues of environmental contexts and sustainable development.

[PO7].Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes 212

[PSO1]: To understand concept, theories and operation of banking using appropriate supportive technologies.

[PSO2]: To Prepare, analyse and interpret business problems and draw appropriate conclusions.

Criteria Description Maximum Marks Sessional Exam I 20 Internal Assessment Sessional Exam II 20 (Summative) In class Quizzes and Assignments , 10 Activity feedbacks (Accumulated and Averaged) End Term Exam End Term Exam 50 (Summative) Total 100 Attendance A minimum of 75% Attendance is required to be maintained by a student (Formative) to be qualified for taking up the End Semester examination. The allowance of 25% includes all types of leaves including medical leaves. Make up Assignments Students who miss a class will have to report to the teacher about the (Formative) absence. A makeup assignment on the topic taught on the day of absence will be given which has to be submitted within a week from the date of absence. No extensions will be given on this. The attendance for that particular day of absence will be marked blank, so that the student is not accounted for absence. These assignments are limited to a maximum of 5 throughout the entire semester. Homework/ Home Assignment/ There are situations where a student may have to work in home, Activity Assignment especially before a flipped classroom. Although these works are not (Formative) graded with marks. However, a student is expected to participate and perform these assignments with full zeal since the activity/ flipped classroom participation by a student will be assessed and marks will be awarded.

Syllabus Concept of Commercial Banking: Scheduled and non-scheduled Commercial Bank, Recent Trends in marketing of commercial Banks in India. Credit Creation And Control – Bank Lending Policies and Govt. priorities – Social Sector, Private Sector, Industrial Sector etc., Types and Form of Bank Advances. Collateral requirements. Control of credit – Repo, reverse repo, open market operation, Money Market& NPA. New Innovation &Products in Assets &Liabilities. Credit Appraisals – Eligibilities &Monitoring. Recent Developments in Monetary Policy. Role of RB

Text Books T1. Money, Banking and International Trade, T.N. Hajela, Ane Books Pvt. Ltd. T2. Nagpal P., Origin of Commercial Banking, Cyber Tech, Publication. Reference Books R1. Management of Banking and Financial Services, Suresh and Justin Paul, Pearson Education, New Delhi. R2. Kapoor G.P., Commercial Banking; Aph Publication corporation. R3. Financial Institutions and Markets: Structure, Growth and Innovations, L.M. Bhole, Tata Mc-Graw Hill Education

213

GGGG. Lecture Plan: Lec No Topics Session Outcome Mode of Corresponding Mode of Delivery CO Assessing the Outcome 1 Introduction and Course To acquaint and clear Lecture NA NA Hand-out briefing teachers expectations and understand student expectations 2,3,4 Introduction of Banking Introduction; Lecture , PPT 1668.1 In Class Quiz definition of banking, commercial bank and functions of banking. 5,6, Structure of Banking in Scheduled and non Lecture, PPT 1668.2&3 In Class Quiz India Scheduled banks in End Term India. Features of banks. 7,8 Credit Creation Credit Creation: what Lecture 1668.4 Home Assignment is credit? Do bank End Term really create credit? Process of credit creation. 9,10,11, Credit Banking Process of credit Interactive 1668.4 In Class Quiz creation; limitation on Discussion, End Term the power of Banks to PPT Create Credit; Utility of Modern Banking; 12,13. Commercial Banking and Role of Commercial Lecture, PPT 1668.5 Class Quiz Indian Economy Bank in a Developing Mid Term I Economy. Credit End Term Control: introduction and objectives of Credit Control 14,15,16, Credit Control Methods of Credit Lecture PPT 1668.5 Class Quiz Control- Repo, Mid Term 1 reverse repo, open End term market operation; Bank Lending Policies 17,18, Various sector of Government Interactive 1668.5 Home Assignment Government priorities- Social Discussion, Class Quiz Sector, Private Sector, Lecture Mid Term 1 Industrial Sector. End Term 19, 20, Money market; NPA What is Money Lecture, PPT 1668.6 Class Quiz 21,22 Market; instruments Mid Term II of money market. End Term What is NPA; How does bank define a NPA 23,24,25 Credit Appraisals- Methods of appraising Lecture 1668.7 Class Quiz Eligibilities and Monitoring credit and process of Mid Term II monitoring End Term 26,27,28 Monetary policy Monetary Policy: Lecture, PPT 1668.8 Class Quiz Introduction, what is End Term Monetary Policy,

214

Objectives of Monetary Policy. 29, 30, Various aspects of Monetary policy Lecture, 1668.8 Class Quiz Monetary policy during Depression Discussion End Term and Inflation. 31,32 New Innovation and Recent development Lecture 1668.9 Class Quiz Product in Assets and of product of bank in End Term Liabilities. market 33,34,35,36 RBI RBI: Introduction, Lecture, PPT 1668.10 Class Quiz Management of RBI, End Term Organisational Set-up of RBI, Objectives of RBI. Functions of RBI; Central Banking functions; Ordinary Banking Functions and Miscellaneous Functions 37, 38 Conclusion and Course NA NA NA Summarization

215

Course Articulation Matrix: (Mapping of COs with POs) CORRELATION CORRELATION WITH PROGRAM WITH PROGRAM CO STATEMENT OUTCOMES SPECIFIC OUTCOMES P P P P P P P PS PS PS PS O O O O O O O O O O O4 1 2 3 4 5 6 7 1 2 3 1668.1 Understand the theory and concepts of Commercial Banking. 2 1668.2 Will assess the functioning of Commercial Banks, Scheduled banks and Non Scheduled banks in 2 2 2 India. 1668.3 Can interpret how marketing strategies are helping commercial bank to introduce their 2 product in market. 1668.4 Will be able to analyze process of credit creation and credit control with limitation in commercial 2 banks.

1668.5 Will be able to understand Money Market and NPA & ALM and procedure of Credit Appraisal by which they will be able to develop a skill set in them.

1668.6 Can recognize the functions of RBI and Monetary policy of RBI 1

Low Correlation; 2. Moderate correlation; 3. Substantial Correlation

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MANIPAL UNIVERSITY JAIPUR School of Business and Commerce Department of Commerce Course Hand-out

Advance Accounting| CM1669 | 3 Credits | 3 0 0 3

Session: Jan 19 – May 19 | Faculty: Dr Nupur Ojha/ Class: B.Com (VI Semester)

HHHH. Introduction: The course covers various aspects of consolidation of accounts and accounting treatment of special entities like banking, insurance and electricity companies. The course also provides insight into the harmonization

of Indian accounting practices with IFRS.

IIII. Course Objectives: At the end of the course, students will be able to [1669.1]. Understand the concept of consolidation of accounts and interpreting the Consolidated Financial Statements to deduce information for various stakeholders.

[1669.2]. Understanding the accounting treatment of special entities like Banking and Insurance Companies and analysing the published reports to develop their skills for preparing such type of documents. [1669.3]. Describe the concept of Double Accounts System and preparing the related accounting books in context of Electricity Companies and interpreting the accounts. [1669.4]. Understand the valuation methods of different assets like Inventory, Shares and Goodwill in context of corporate entities and apply the methods in solving real business situations. [1669.5]. Describe the relevance of Emerging Accounting Branches in context of current environmental and social issues. [1669.6]. Explain the convergence status of Indian Accounting standards with IFRS and interpreting the resulting effects on the reporting norms.

JJJJ. Program Outcomes and Program Specific Outcomes

[PO.28]. Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions, checking out the degree to which these assumptions are accurate and valid, and looking at our ideas and decisions (intellectual, organizational, and personal) from different perspectives. [PO.29]. Effective Communication: Speak, read, write and listen clearly in person and through electronic media in English and in one Indian language, and make meaning of the world by connecting people, ideas, books, media and technology. [PO.30]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings. [PO.31]. Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and the ability to act with an informed awareness of issues and participate in civic life through volunteering. [PO.32]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them. [PO.33]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development

217

[PO.34]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio-technological changes.

[PSO1]: To understand concept, theories and operation of business using appropriate supportive technologies.

[PSO2]: To Prepare, analyse and interpret business problems and draw appropriate conclusions.

KKKK. Assessment Plan:

Syllabus:- Consolidated Accounts of Holding and Group Companies. Preparation of Final Accounts of banking Companies and Insurance Companies. Preparation of Final Accounts of Electricity Companies and Double Accounts System. Valuation of Assets: Inventories, Goodwill, Shares and Business Corporate Social Accounting and Environmental Accounting. Value Added Statement, Economic Value Added (EVA) Statement, Human Resource Accounting. Harmonization in Accounting and Reporting: International Accounting Standards Committee & International Accounting Standard Board (IASB), Obstacles in Harmonization, Introduction of IFRS & IAS. Text Books

T1. Corporate Accounting, Mukerjee and Hanif, Mc Graw Hill

T2. Corporate Accounting, Rajasekaran and Gupta, Pearson Reference Books

R1. Corporate Accounting, T Joseph, Tata Mc Graw Hill

R2. Fundamentals of Corporate Accounting, Ashok Sehgal, Taxmann 218

Lecture Plan:

Lec No Topics Session Outcome Mode of Corresponding Mode of Delivery CO Assessing the Outcome 1 Introduction and Course To acquaint the Lecture NA NA Hand-out briefing students with the course relevance and the expected course outcomes. 2 Holding and Subsidiary Describe the concept Lecture 1669.1 Quiz Companies and legal provisions Mid Term I regarding Holding and Subsidiary companies. 3,4,5 Consolidated Financial Explaining various Lecture 1669.1 Worksheet Statements accounting treatments Tutorial Mid Term I regrading Goodwill, End Term capital reserve, pre and post-acquisition profits 6 Valuation of Goodwill Explain the Lecture 1669.4 Mid Term I components and End Term methods of valuing Goodwill 7,8,9 Methods of Goodwill Explaining the usage of Lecture 1669.4 Mid Term I Valuation various methods for Tutorial End Term Goodwill Valuation Home Assignment and the related adjustments 10 Valuation of Shares Explain the meaning Lecture 1669.4 Mid Term I and scope of Share End Term valuation 11,12,13 Methods of Share Valuation Explain the methods of Lecture 1669.4 Mid Term I share valuation and the Tutorial End Term related adjustments Home Assignment 14 Inventory Valuation Explain the meaning Lecture 1669.4 Mid Term II and importance of End Term Inventory Valuation 15,16 Inventory Valuation Explain the various Tutorial 1669.4 Mid Term II Methods methods used for End Term Inventory Valuation Home Assignment and the related ledger preparation 17 Final Accounts: Banking Explain the Principal Lecture 1669.2 Mid Term II Companies Books of Accounts and Presentation End Term System of Bank Quiz Accounting 18,19 Preparation of Final Explain the Lecture 1669.2 Worksheet Accounts of Banking adjustments regarding Tutorial Mid Term II Companies preparation of Final End Term Accounts of Banking Companies 20 Final Accounts: Insurance Explain the IRDA Lecture 1669.2 Mid Term II Companies regulations and Books End Term of Accounts of Quiz Insurance companies

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21,22 Preparation of Final Explain the Lecture 1669.2 Worksheet Accounts of Insurance adjustments regarding Tutorial Mid Term II Companies preparation of Final End Term Accounts of Insurance Companies 23 Double Entry System Explain the relevance Lecture 1669.3 End Term and mechanism of Home Assignment Double Entry System of Accounting 24 Final Accounts: Electricity Explaining the Lecture 1669.3 End Term Companies accounts prepared by Quiz Electricity Companies 25,26 Preparation of Final Explain the Lecture 1669.3 Worksheet Accounts of Electricity preparation of Final Tutorial End Term Companies Accounts of Electricity companies and the related adjustments 27 Business Corporate Social Explain the relevance Lecture 1669.5 Home Assignment Accounting of Corporate Social Presentation End Term Accounting and the process 28 Environmental Explain the importance Lecture 1669.5 Home Assignment Accounting and process of End Term Environmental accounting 29 Human Resource Explain the significance Lecture 1669.5 Home Assignment Accounting and rational of Human End Term resource accounting 30 Value Added Statement Explain the meaning Presentation 1669.5 End Term and purpose and value added statements 31 Economic Value Added Discuss the purpose of Lecture 1669.5 Home Assignment EVA and the process End Term 32 Harmonization of Discuss the role of Lecture 1669.6 Quiz Accounting and Reporting IASC and IASB Discussion End Term 33 Harmonization of Obstacles in Discussion 1669.6 End Term Accounting and Reporting Harmonization 34 IAS and IFRS Introduction and Lecture 1669.6 Home Assignment Scope End Term 35 IAS and IFRS Comparison and Lecture 1669.6 Home Assignment Contrast End Term 36 Conclusion and Course NA NA NA Summarization

220

LLLL. Course Articulation Matrix: (Mapping of COs with POs) CORRELATION WITH PROGRAM CORRELATION WITH OUTCOMES PROGRAM SPECIFIC CO STATEMENT OUTCOMES PO PO PO PO PO PO PO PSO PSO PSO PSO 4 1 2 3 4 5 6 7 1 2 3 CM1669.1 Understand the concept of 1 1 3 2 1 consolidation of accounts and interpreting the Consolidated Financial Statements to deduce information for various stakeholders CM1669.2 Understanding the accounting 1 2 2 2 2 treatment of special entities like Banking and Insurance Companies and analysing the published reports to develop their skills for preparing such type of documents. CM1669.3 Describe the concept of Double 1 1 2 3 2 Accounts System and preparing the related accounting books in context of Electricity Companies and interpreting the accounts CM1669.4 Understand the valuation methods 2 2 2 3 1 of different assets like Inventory, Shares and Goodwill in context of corporate entities and apply the methods in solving real business situations CM1669.5 Describe the relevance of Emerging 1 3 2 Accounting Branches in context of current environmental and social issues CM1669.6 Explain the convergence status of 2 1 2 2 1 Indian Accounting standards with IFRS and interpreting the resulting effects on the reporting norms 23- Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

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MANIPAL UNIVERSITY JAIPUR School of Business and Commerce Department of Commerce Course Hand-out

Cost and Management Audit| CM1670 | 3 Credits | 3 0 0 3

Session: Jan’ 19 – May’ 19 | Faculty: Dr Nupur Ojha/ Class: B.Com (VI Sem)

Introduction: Auditing of cost records and management accounting practices is of paramount significance as it authenticates and validates the cost and management accounting processes and systems being followed by large companies. The course provides insight to the students into the relevance and scope of auditing practices.

Course Objectives: At the end of the course, students will be able to [1670.1]. Describe the scope, importance and features of cost and management audit. [1670.2]. State the Qualifications, powers, duties, responsibilities of cost auditor as per The Companies Act, 1956 and the underlying relationship between Financial, Cost and Internal Auditor. [1670.3]. Describe the contents of Cost Audit Report under Sec.233 (b) of The Companies Act, 1956. [1670.4]. Analyse the significance of Management Audit in specific areas like purchasing, manufacturing, selling and distribution, personal policies, management decisions etc. to develop a skill into them. [1670.5]. Describe the Audit process of Public Sector Companies by Audit boards. [1670.6]. Explain the requirements of Audit under sec.227 (4A) of The Companies Act, 1956.

Program Outcomes and Program Specific Outcomes

[PO.35]. Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions, checking out the degree to which these assumptions are accurate and valid, and looking at our ideas and decisions (intellectual, organizational, and personal) from different perspectives. [PO.36]. Effective Communication: Speak, read, write and listen clearly in person and through electronic media in English and in one Indian language, and make meaning of the world by connecting people, ideas, books, media and technology. [PO.37]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings. [PO.38]. Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and the ability to act with an informed awareness of issues and participate in civic life through volunteering. [PO.39]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions, and accept responsibility for them. [PO.40]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development.

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[PO.41]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio-technological changes.

[PSO1]: To understand concept, theories and operation of business using appropriate supportive technologies.

[PSO2]: To Prepare, analyse and interpret business problems and draw appropriate conclusions.

Assessment Plan:

Syllabus

Cost Audit: Nature, Objectives & Scope, cost audit leading to other services, Cost Audit and Financial Audit. Cost Auditor Qualification, Appointments & engagement, Rights, Duties and responsibilities – Professional and legal – under companies Act 1956, relationship between statutory financial auditor, cost auditor and internal auditor. Cost Audit Report. Concept of management audit, nature & Purpose, management audit Program specific areas audit involving internal control, purchasing operations, manufacturing operations, selling & distribution of policies, personal policies, Appraisal of management decisions. Special Audit, problems of banks, performance / efficiency audit of companies. Audit of Public sector companies by Audit Boards Comprising a spectrum of professional discipline. Requirement of Audit under sec. 227 (4A) of companies Act 1956. The cost Audit Reports: contents of reports as per cost Audit records Rules u/s 233 (b) of companies Act 1956, review of cost audit reports by Government.

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MMMM. Text Books

T1. Cost and Management Audit, Chowdhury Dutta and Dhruba, New Central Book Agency

T2. Cost and Management Audit, Mohd Asthaf Anathan, Book Corporation Reference Books

R1. Management Audit, N.P. Agarwal and Sonia Agarwal, RBSA Publishers

R2. Management Audit and Cost Audit, D Choudhary, New Central Book Agency

224

NNNN. Lecture Plan:

Lect. No Topics Session Outcome Mode of Corresponding Mode of Delivery CO Assessing the Outcome 1 Introduction and Course Hand- To acquaint the Lecture NA NA out briefing students with the course relevance and the expected course outcomes. 2,3 Cost Audit – Introduction and Explain the nature, Lecture 1670.1 Mid Term I Relevance objectives and scope End Term of cost audit 4 Cost Audit and Financial Audit Explain in detail the Lecture 1670.1 Home Assignment relationship between Mid Term I financial and cost audit 5,6 Cost Auditor: Qualifications Explains the Lecture 1670.2 Mid Term I and Appointment qualifications and End Term appointment procedure prescribed by The Companies Act,1956 7,8 Cost Auditor: Rights, Duties Explain the various Lecture 1670.2 Mid Term I and Responsibilities professional and End Term legal rights, Presentation responsibilities and duties of Cost auditor under The Companies Act,1956 9,10 Relationship between Cost, Explain the nature of Presentation 1670.2 Home Assignment Financial and Internal Auditor relationship that Discussion Mid Term I exists between cost, End Term financial and internal auditor and their respective roles in audit process. 11,12,13 Cost Audit Report Explain the contents Lecture 1670.3 Oral Class Test of Cost audit report End term as per Cost Audit (Record) Rules u/s 233 (b) of The Companies Act, 1956 and interpretation of the contents 14,15 Review of the Cost Audit Describe the review Presentation 1670.3 Home Assignment Report by Central Government process of cost audit End Term report by central government 16,17 Interpretation of Cost Audit Understanding and Discussion 1670.3 Class Test Report Interpreting Interaction contents of Cost Audit Report 18,19 Management Audit- Explain the nature, Lecture 1670.1 Mid Term 1I Introduction purpose and End Term 225

objectives of management audit 20,21,22 Management Audit in program Explain the relevance Lecture 1670.4 Home Assignment specific areas of management audit Presentation Mid Term II in various areas End Term involving internal control like purchasing, manufacturing, selling and distribution, management decisions and personal policies. 23 Special Audit Explain nature of Lecture 1670.4 End Term special audit problems of bank 24,25 Performance/Efficiency audit Explain the purpose Lecture 1670.4 Home Assignment of companies and scope of End Term efficiency audit 26,27 Audit of Public Sector Explain the meaning, Presentation 1670.5 Mid Term II Companies purpose and End Term objectives of audit in public sector companies 28,29 Audit of Public Sector Public sector Lecture, 1670.5 Class Quiz Companies companies audit Activity Mid Term II process and End Term requirements 30,31,32 Audit requirements under Narrate the various Lecture 1670.6 Mid Term II Sec.227 (4A) of Companies requirements of Discussion End Term Act,1956 audit specified under the act 33,34 Cost and Management Audit Industry Examples Case Study 35,36 Conclusion and Course NA NA NA Summarization

226

OOOO. Course Articulation Matrix: (Mapping of COs with POs) CORRELATION WITH PROGRAM OUTCOMES CORRELATION WITH PROGRAM CO STATEMENT SPECIFIC OUTCOMES PO 1 PO 2 PO 3 PO PO 5 PO PO PS PS PS PS 4 6 7 O O O O 1 2 3 4 1670.1 Describe the scope, 2 3 importance and features of cost and management audit. 1670.2 State the Qualifications, 1 1 2 powers, duties, responsibilities of cost auditor as per The Companies Act, 1956 and the underlying relationship between Financial, Cost and Internal Auditor. 1670.3 Describe the contents of Cost 1 2 1 Audit Report under Sec.233 (b) of The Companies Act, 1956. 1670.4 Analyse the significance of 2 1 3 2 Management Audit in specific areas like purchasing, manufacturing, selling and distribution, personal policies, management decisions etc. to develop a skill into them. 1670.5 Describe the Audit process of 2 1 2 Public Sector Companies by Audit boards. 1670.6 Explain the requirements of 2 1 1 Audit under sec.227 (4A) of The Companies Act, 1956 24- Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

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