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File Ref.No.19337/GA - IV - E - SO/2015/Admn UNIVERSITY OF CALICUT

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File Ref.No.19337/GA - IV - E - SO/2015/Admn UNIVERSITY OF CALICUT
File Ref.No.19337/GA - IV - E - SO/2015/Admn
UNIVERSITY OF CALICUT
Abstract
Faculty of Commerce and Management Studies- Regulation and Syllabus for BCom course of
St.Thomas College Thrissur(Autonomous) -Approved- Orders issued.
G & A - IV - E
U.O.No. 9327/2015/Admn
Dated, Calicut University.P.O, 04.09.2015
Read:-1) Letter from the Principal, St.Thomas College, Thrissur.
2) Minutes of the meeting of the Board of Studies in Commerce(UG) held on 23-052015.
3) Minutes of the meeting of the Faculty of Commerce and Management Studies held
on 03-06-2015.
4) Minutes of the meeting of the Academic Council held on 11-07-2015.
5) Orders of the Vice Chancellor in file of even no. dated 04-08-2015.
ORDER
As per paper read First above, the Principal, St.Thomas College Thrissur(Autonomous) has
forwarded a copy of the Regulation and Syllabus of BCom course and requested to approve the
same by the Board of Studies in Commerce(UG) as per the provisions of the Act of the University
for the approval of the Syllabus of the Autonomous colleges.
As per paper read Second above, the Board of Studies in Commerce(UG) at its meeting held on 2305-2015, vide item no.3 has considered the
Regulation and Syllabus
of BCom Programme
submitted by the Principal, and resolved to approve the Regulation and Syllabus of BCom
Programme of St.Thomas College Thrissur(Autonomous) w.e.f.the academic year 2015-16.
As per reference read Third above, the Faculty of Commerce and Management Studies at its
meeting held on 03-06-2015
resolved to approve the minutes of the meeting of the Board of
Studies in Commerce(UG).
As per paper read Fourth above, the Academic Council at its meeting held on 11-07-2015 has
resolved to approve the minutes of the meeting of the Faculty of Commerce and Management
Studies alongwith the minutes of the meeting of the Board of Studies coming under the Faculty.
Sanction has therefore been accorded by the Vice Chancellor for implementing the resolutions of
the Academic Council for implementing the Regulation and Syllabus for BCom Programme of St.
Thomas College, Thrissur(Autonomous) w.e.f. the academic year 2015-16.
Orders are issued accordingly.
(Copy of the Syllabus appended)
Usha K
Deputy Registrar
To
The Principal, St.Thomas College, Thrissur.
Copy to: Controller of Examinations/ JCE-3/JCE-1/EX/EG-I sections/PA to CE/PA to
Registrar/SF/FC.
System Administrator (with a request to upload the Syllabus in the University Website)
Forwarded / By Order
Section Officer
ST. THOMAS' COLLEGE
(AUTONOMOUS)
THRISSUR
6|AAC Accredited^With'A' Qrade Scoring 3.5s Out Of a)
Affitiat e d To'Unht er s ity Of C aficut
SYLLABUS
DEGREE OF
BACHELOR OF COMMERCE (B. Com.)
IN
COMMERCE
(ST. THOMAS'COLLEGE CHOICE BASED CREDIT AND SEMESTER SYSTEM STC-CBCSS)
APPROVED BY THE BOARD OF STUDIES IN COMMERCE &
MANAGEMENT STUDIES
ST. THOMAS' COLLEGE
(AUTONOMOUS)
THRISSUR
FOR THE STUDENTS ADMITTED FROM THE ACADEMIC YEAR
2015-16 oNWARDS
ST.THOMAS COLLEGE, THRISSUR
(AUTONOMOUS)
B.Com and BBA Syllabus
REGULATIONS GOVERNING BACHELOR OF' COMMERCE DEGREE
,.\ .
PROGRAMME UNDER STCCBCSS UG 2OI5
.
EFFECTMFROMTHE2015-16BATCH B.ComADN.I I SS I ONS
1.0 Title of the Programme
2.0 Eligibility for admission
Any candidate who has passed the Plus Two of the Higher Secondary Boarcl of
or Pre Degree of Calicut University or that of any other
University or Board of Exarninations in any state recognized as equivalent
Kerala
.
^
to the Plus Two
45o% rnarks
of
the Higher Secondary Board
in
Kerala,
with not less than
in aggregate is eligible for admission, However, SCiST, OBC
other eligible conrmunities shall
be
given relaxation
as
ancl
per University rules.
3.0 Duration of the programme
The duration of the B.Com programme of study is three academic years with six
:
semesters.
4.0 Medium of lnstruction
The rnediurn of instruction and examination shall be English.
5.0 Courses of study
Total nurnber of courses for the whole B.Corn Prograrnme is 31.
courses namely:1. Common courses
2. Core courses
3. Cornplernentary courses and
4, Open courses
I
:
It is divided in to
e course
ol'study leading to the award
of B.Com shall comprise
the fbllowing
:
ruestcr I
Contact
Hours
Extemal
Total
Malks
BClAOI
BCIBOI Management Concepts
and
Business Ethics
BCICOI Managerial Econornics
Contact
Houls
Tota
I
N'Iarks
BC2A04
BC2B02 FinancialAccounting
BC2C02 MarketingManagernent
Contact
Hours
BC3AI
I
BasicNurrerical Skills
BC3A
2
Gcnclal In lormatics
I
BC3B03 BusinessRegulations
BC3B04
Corporate Accounting
BC3C03 E- Cornmerce
Manaqeurcnt
Total
Marks
Semcstcr IV
Contact
Total
Cr.edits Internal Extcmal
Hotn's
Mar-ks
Title
Course
Common
BC.lAl3
Enlrepreneurship Developnrcnt
5
.t
20
80
100
Cornmon
BC4Al4
Banking and Insurancc
5
1
20
80
100
Core
BC4B0-5 Cost Accounting
6
1
20
80
100
Core
BC4B06 Corporate Regulations
4
4
20
80
100
Compl.
BC4C04 Quantitative Techniclues
5
1
20
80
100
25
20
r00
400
500
f'or
Business
Total
Sernester
V
Title
Course
(
Contact
Houls
Creclits Intemal Extemal
Total
Nlalks
Core
BC5807 Accounting lbr Management
4
4
20
80
100
Core
BC5808 Business
1
4
20
80
100
Core
BC5B09 Huuan Resource Managenre nt
4
4
20
80
100
Core
BC5B
Core
BC58I
)pcn
Research Methods
l0
Course in Spccialisation
5
4
20
80
100
I
Course in Specialisation
5
4
20
80
100
3
)
l0
40
-50
25
))
lt0
440
550
BC5DOI Open Course ( For students fi'onr
other Deparlrrents)
Total
Sernester
VI
Title
Course
Contact
Houls
Credits Internal Extemal
Tota
Cole
BC6B12 Income Tax Law and Practice
('r
4
20
80
100
Cole
BC6Bl3 Auditing
5
,1
20
80
t00
Core
BC6B
5
5
20
80
100
Core
in Specialisation
BC6Bl6 (PR) Thlee Weeks Project and Viva-
5
5
20
80
100
+
2
r0
10
50
25
20
90
360
450
Core
Projecr
BCSB
l4
Course in Specialisation
I5
Coru'se
Voce
Total
I
Malks
re Courses in the area
of Specialization: A.
nce
l.
Financial Markets and Services
a
2. Financial Management
3. Financial Derivatives
4. Funclanrentals of Investments
Banking and Insurance
I. Banking Services Management
2. Insurance Management
3. Foreign Exchange Managentent
4. Risk Management and Insurance
n Corrrses (For students li'onr other tlepartments)
l. E- Cornmelce
2. Basics of Entrepreneurship ancl Management
3. Basic Accounting
Four Common Courses (BC3A11 Basic Numerical Skills, BC3Al2 Gcne'ral
Infil'nratics, BC4A13 Entlepreneurship Development
Insurance).
all the
BC4A
l4
Banking
Cot'e Courses, Complementary and Open Courses
lbl
;
ancl
B.Com
Programme shall be taught by Cotlmerce Faculty.
Attendancc
A
cancliclate shall attend at lcast a rrrinimum
held
tbr
of 15% of the number ol classcs actually
cach of the courses in a year to be eligiblc tbr appcaring tbr exanrination in
that course. If the candidate has shortagc of attendance in any coulse in a year hc shall
not be allowed to appear lbr any examination in that year. Howcvcr thc University
may condonc shoftage
proceclures and
cancliclate
if
if
the candidate applics
fbl it as laid down in
University
the Vicc Chancellol is satisfied rvith the reasons citcd by the
lrlr his abscnce in classes.
Inter n al Assessment
All
courses shall have internal assessl.rlcnt as specifiecl in the comrnon regulations tbr
STCC'BCSS
UG 2014. Provisions of the clause 9.2 ancl 9.3 ttf tl.tc conlrorl
legulalion ale applicable in the case ofinlental assesstttcut.
v
a
,a
8.0 Erternal F}amination.
8.1 -l'he college shall conduct scmcster exanlinations as specillcd in the comurolr
rcgulations tbr S'ICCBCSS UG 2014. 'fhe duration of exanrination shall lre three
lbr
hours
each coursc, Provisions
of
clause
9.5,9.6,9.7
ancl 9.8
of the common
rcgulation 1br STCCBCSS UG 2014 r.vill bc applicable lbr extcrnal cxarrrinations.
A
9.0 Project Rcport
9.1 During the sixth selnester every
any topic tlom the subjects he/she has studied
A.
9.2 The
A
stuclent shall do a project .The student rnay choose
cancliclate shall prepare and submit a project report to the Dcpaftment.
9.3 The reporl shall be in Englsh with not lcss than 30 pages, plintecl or typed (
paper,
I
5 line spacing, Times Nerv Ronran
44
sizc
lbnt , fbnt sizc l4) and spiral bound.
The project report should be subnritted to the Head of the Departrnent one week
A
befbre
thc lastl,vorking day of the sixth scrrrestcr, duly cefiillecl by the Guide.
9.4 Project work shall havc thc follorving
^
A
a
a
.
r
Projcct proposal presentulion
n
Field u,ork and data analvsis
r
r
r
Report u,riting
9.5
stages:
Draft prtriect rcporl presentatiorl
Final pr<r.ject reporl submission
The projcct can ['lc donc indiviclually or as a group of
trvo
studcnts. But the project
reporl shoLrlcl be in difl'erent arcas. In no case the project leports
^
of
ttvo stuclents
shall be idcntical. The work of each stucicnt shall be guicled by one Faculty mcnrbcr.
,a
9.6
The
candidatc
shall prcpare
at
least
two copies of thc
repofi;
one copy lbr
n
submission to the Depannrent and oue copy for the student which he/shc has to bring
1
with hinr/her at the time of vivr voce. More copics r.nay be prepared
,^
organization or thc guidc or both ask lbr.
a
9.7 Duration
.1
9.8
A
thc
olpxlect
"vork
The duration tbr project work is 3 weeks.
A
certificatc slrorving the duration ol'the projcct work shall be obtained fi'or.r'r the
sLrperr,rising tcaclier or
^
^
lf
tiom
the or.ganization tbr which the pro3ect work was donc
and it shall be includcd in the pro.iect rcpofi.
\r'
9
StlLrcture of the rcporl
\r
Title page
Cerlificate from, the organization (for havrng done thc project work)
gui
Certitlcate lionrL gr.rideAcknowledgemcnts
Y
Contents
:
Chapter I
;
(Organization protile. Research problerr,
Intr
Introduction
ob
Objectives
of
the study, Resealch methodology etc.)
Chapter
II :
Re.
Review
of Literature
Chapters
lll
IV : Data Analysis ( 2 or 3 chapters)
andI
V :
Appendix :
Chaptcr
Fin
Findings,
Suggestions and Conclusion.
(Qr
(Questionnairc.
specinren copies
of lbrms, other exhibits
etc. )
joumal afticles ctc. uscd fbr the project work).
(boo
Bibliography: (books,
ort
0 Evaluation ofproject rcport
-l'he
pro.jcct rcporl shall be subject
v
f
r
to intemal and cxtcrnal cvaluation. The irtternal
-
riecl out by the supervising tcachel and external evaluation
cvaluation shall be carriecl
clone
jointly by the internal
:rnal examiner and the cxtcrnirl exatniners appointed by the
Viva-voce examination.
University inclusive of Vivr
The marks should be arvarcled on
.;
o'thc hasis trf thc f'ollowing:b
l.
Evalr,ration of the Project
:ct Report
R
shall be done under N4ark System.
Marks sccured
pr,
lbr thee project
will be awardcd to
candidates, combining the
intcrnal and external Malks
Thc internal to extelnal cormponents is to be taken in the ratio l:4. Assessmcnt
I
taken as below.
clilTercnt components may be
Exterr.ral (80% of Total)
Internal(20% oftotal)
o/o
Components
)unctuality
of
C ompo
ne ul s
ol
Data
20
Relevance of the Topic, Statement of
Objectives, Methodology (Ref'erence/
20
Presentation, Quality of Analysis/Use
of Statistical tools, Findings and
30
recommendations
icheme/Organizat ion
,f Report
30
/iva-Voce
30
v
v
l\'lalks
Bibliography)
Jse
v
91,of
Marks
20
of
Viva-Voce
-50
!
Subniission of the Project Report and presence of the student lbr viva are
compulsory fbr internal evaluation. No marks shall be awarded to a candidate if
sheihe lails to subrnit the Project Report for external evaluation.
The student should get a rninimum of 40 % marks in the aggregate and 40o/o
Separately lbr external for pass in the project.
There shall be no improvement chance for the Marks obtained in the Project
)-
4.
5.
Reporl.
In an instance of inability of obtaining a minirnum of 40% marks, the project work
may be re- done and the repofi maybe re-submitted along with subsequent exams
through the department, as per the existing rule of the examinations.
6.
l0.0Viva
Voce
At the end of sixth
semester candidate shall attend a comprehensive viva voce. The
external evaluation
of
12
to 15 students per
day
is to be conducted with one
external eranriner and one intcrnal examiner. The examiners shall consult each other
and award the glades according to tlre same criteria specified in 9. 10 fol thc award
of
marks.
11.0 Requirenrent for passing the course
For a pass in each course the stuclent has to secure aggregate 4002 marks or E grade
in internal and cxternal. An aggregate of
required for
.
a pass
in
40o/o
marks ( E grade with 120 credits )is
the B.Corn degree programme.
l2.Fourth /1'lfth sernester students of regular colleges shall be taken under the supervision
of faculty nrernbers to business or industrial units so as to enable them to have first
hand knowledge about location, layout ,managerial functions,,H R management or
any area of study as pel curriculum. Study tour to an industrial/business centre will
form part of curriculum. 'l'he reporl submitted by the student in this respect shall be
kept in the teaching deparlment-
13.0
In all other
matters regarding the conduct
of
B.Com rvhich are not
specified in this regulation ,the common regulation STCCBCSSUG2014 rvill be
applicable.
St.Thomas College, Thrissur.
YLLABUS OF BACHELOR OF COMMERCE DEGREE PROGRAI\{ME
UNDER STCCBCSS UG EFFECTM FRON{ THE 2015-16 B:\TCH
B.CON,I ADMISSIONS
CORE COURSES
BCIBOI MANAGEMENT CONCEPTS AND BUSINESS ETHICS
re Hours per rveek:
j ec tives
6
Credits: 4
Inlernal : 20, External : 80
:
To undcrstand the proccss ol business urzinagentcut and its functions.
To lamiliarizc the students u'ith current managenlcnt Irractices.
To understand the importance olethics in busincss.
To acquirc knorvledge and capabrlity to dcvclop e(hical practices tbr
eflective
r.nanagement.
ulc I
re and Scope of Managenrent: Evolution of Managenrent - Schools of management
ght - F.W.Taylor and Henry Fayol - Principles of I\4anagement - Management as a
ence and an alt
-
Managenrent process.
15 Hours
ule
II
ons
of
Managernent: Planning: Types
ol plan -
Planning process - Organizing:
of control - Line and staff functions - Centralization and decentralization egation - Staffing: Manpower planning: Recruitnrent - Selection and placenrent ing: Principles of direction - Co-ordinating and controlling.
30 Hours
ule
III
ger Vs Leader: Leadership and rnotivation: leadelship styles -Theories of motivation
- Management of perfonnance - Understanding and managtng group proccsses -
(lharacteristics of lvork group
- Work
group bchaviour and procluctivity
-
feam creation
and management.
l5 I.Iouls
^
NtoctutelV
:
Ethics, Culture and Valucs: lrnlrortance of culture in organizations - Inclian ethos apd
valuc systems - Model of rrtanagernent in thc Indian socio political environment - Work
cthos - Indian heritage in ltroduction and consumption.
^ '
A, .
15 Hour.s
Nlodule V
Busincss Ethics
:
ol
values in managen.rcnt - Holistic approacli for nranagers
in decision rraking Ethical Management: Role of organisational culturc in ethics structure of ethics managcment
Ethics Committee.
Relevancc
-
-
l5 Houls
.
Relerence Books:
I.
Boatrvright. John R: Ethics and the Conduct of Business. Pearson Education, Ncrv
Dclhi.
2.
Sathish Modh: Ethical Managenrent, Macntillan.
3
4
Koontz, IJ and Wechrick, H: N4anagenre,t, McGraw Hill Inc, New york.
Dntcker, Peter, F., Managernertt:Tasks, Responsibilities and Practiccs. Allied
Publishels, New Delhi.
.
5. L.N Prasad : Principlcs of Manageutent.
6. R.S Davar; Management Process
1. Rustunt & Davan, Principles and Plactice of Managcnrcnt.
8. Srinivasan & Chunawalla, Managen.rent Principles and Pr-actice.
9. S. V. S. Murthy. Esscntials o1'Management.
BCZBO2 FINANC,IAL ACCOUNTING
re
Hours per \\'eek :
Creclits: 4
Internal : 20, External : 80
6
To enable the stu(lcDts to acquire knowledgc ol preparing fiuancial stateurents.
To equip the students u,ith the skill of preparins accounts for various tyre of organizations.
To enable the studcnts to acquile knou,ledge about Accounting Standarcis and to
understand corporal e accounting urethods.
l
ule I
tual Frame Work lor Preparation of Financial Staternents: Capital and revenuc expcnditure ital and revenue recerpls - Accounting Standarcls - Object of Accounting Standards - Accourrting
St dard Board of India - Functions - Indiarr Accounting Standards - hrternalional Financial
R
ing Standards - Final accounts of sole trader and nongofit organizations.
C
C
20 }Iours
ll
NI
ule
Fir
I Accounts Frorn hrconrplete Records - Lirnitatiorrs of single entry - Calculation of profit or loss tiorn
entry books - Staternent of affairs rnethod - Convelsion lnethod - Total debtors and creditors
unt - Missing iterns - Menrorandur:.r trading account on ofTrading and Profit aud Loss Accoun( arrd Balance Sheet.
sir
20 Hours
NI
a
t
S
rule
III
ounting for IIire PLrrchase and hstallurent System - Meaning - Features of hire purchase
t - Distiuction betweerr hire purchase and sale - Interest calculation - Recording transactions in
ofboth parties - Defanlt and repossession -lnstalhnent
crl - lleatures - Distinction betu'een hire purchasc and installrnent systern
'I
tuIe
I\/
Advanta-ses - Accounting procedure Allocation of
transltls
urental
- Provision for unrealized profits - Branch
unts - Features - Objects - Types of brartches - Dependent branches - Accourrting systerns k and Debtors Systern - Independent branches - Features - Preparation of Consolidated Profit and
rnental
ex
St
5 Ilours
Accounts Meaning - Objects
and incolne
[n
ter-depart
Accounl and Balance Sheet.
20 ljours
\r_
l0
N'lodule V
Accout.ttittg firr Ilotcls ancl Restaurants htroduction
- Features - I(cvcnuc caming and
tloll-revenue earning departnlents - Heads of rcvcr)uc and hcads ol' expenditure -Preparation ol
Trial Balance and flnal accoultts : Traclin:r ,{ccount - Profit and [_oss
Accolrnt and Balanc0 Sheet.
l5
^ '.
'
Reference Books
I
I
lours
:
M C. Shukla, T.S. Grerval and S. C. Cupta, Advanced Accounts, S. Chancl &
Nerv Delhi.
2. S.N. Mahesrvari and S.K, Mahesrvari, Irinancial AccoLrnting.
3. R.L. Gupta ancl Radhaswamy, Aclvanccd Accountinc. Sultan Chand &
Co..
Sons, Ner.v
Delhi.
4. R.K. Malhotla.
Financial Managcruent in Hotels ancl Ilestaurarrt L.rdustry, Ann.rol
Publishers.
5. Dr. Goyal V.K.. Financial Accounting, Excel Books. Nel, Delhj.
6. Ashok Sehgal and Deepak Sehgal, Advanced Accounting . volume I , Taxmann,
New Delhi.
7.
Jain and Nararlg, Financial Accourrting.
8.
B.S. Raman. Advanced Accountancy.
9.
P.C. Tulasian, Introduction to Accounting, Peal'son Education..
I
BC3BO3 BUSINESS REGULATIONS
IIours per week : 4
Credits : 4
Internal : 20, Erternal : 80
jectivc:
-l'o
lirtniliarise the students u,ith ce(ain stalutes concerning and affecting busincss t,rganizrtions
in their operatior.rs.
ule I
ness L.arvs
:
Introduction
-
Nature of Business Law
-
Meaning and definition -lndian Contract Act,
:Contract-Definition-Essentialsofvalidcontracts-Classificationofcontracts-Off'erand
Capacity to contract - Free consent
ion - Undue influence - Misrepresentation - Fraud - Mistake
tract - Bl'each of contract and renredies - Contingent contracts -
-
ance
Consideration
-
-
Void ag'eenrents
-
Discharge
of
corll 13cl s.
NI
25 Hours
ll
ulc
ial Contracts: Contract of Indemnity: Meaning - Natule Rigllt of indernnity holder and rndemnifier
cDtracl of Guarantee : Meaning - Nature - Rigtrts and liabilities of surety Disclrarge of surety
liability - Contract of Bailnient and Pledge; IUghts and duties of bailor and bailee, pledger and
fr
- Contract of Agency - Creation of agency - Dclcgation of authority - Duties and liabilities
ol- prr rrcipal and agent -Terminaliou ofagency.
S
le Ill
NI
I
2 Ilours
of Coods Act 1930 : Contract for sale of goods - Essentials of a contract of sale - Conditions and
nties - Caveat elnptor - Sale by non owrlers - Rules as to delivery of goods - Un paid seller and
hir
i:rlrts
.
le lV
03 flours
Definition
of
consumer
and
cousuutcr
re - Cornplaint Coocls - Service - Unfair trade practices - Restrictive trade practiccs - Itiglrts
di
of' ousuurers - Consumer Protectiou Council - Consumel Disputes Redressal Agencies.
trI ulc \/
[ 0 Hours
The forrnation Technology Act 2000: Scope and extent - Digital signature - Digital signature
te - Electronic records and govemance - Certifying authorities - Cyber crirnes - Otfences and
cert
lies trnder l'l' Act, 2000.
0i Hours Reference
N,I
ru
Consurnel Protection
Act 198(r: Objects and scope
Boo
LS
2.K
gh Ar tar, Thc Principles of Mercantrle
hai
M.C. Busincss
N.D.
P.R,
4.
6.8
7. (
s Ba
9.R
antl
P
R
Larr,
Busincss Larv
,
,
Larv, Eastern Book Corrpany. Lucknou,.
Vikas Publishing House, Neu'Delhi
Sullan Chlnd & Sons. Nerv Delhi.
Busincss Law. 5.
S.S.
Culshan, Business Larvs.
Mrlra. Business and Conrnrc'rcial Laws.
Busnreis Las. Gnlgotra. Ne\! Dtlhi
i-
Business La\Ys.
cvanl Bare Acts.
10.
-.flIn.nr ol ltrdia. lnfonnarion
ll
iIR
-l
cchnolos)'Acr. 2000
hdia CortractAci.Sal€ofCoodsActn"dPannershipAct.SC
Sarkar&$nsl'\t Lld. Kolkata.
l2
BC3BO4 CORPORATE ACCOTiNI'ING
Lecture Hours po' rveek : 6
Objective
Creclits: 4
Internal : 20, External : 80
:
To help thc students to acquire conceptual knou,leclge ol the fundarnentals of the
colporatc accounting and tlre tcclrniques of prepaling tlre flnancial statentents.
Module
I
Accounting tilr Share Capital : Issuc, fbrt'eiture and leissue of forfeitecl shares
Rederlption ol prcf'crence sharcs including buy-back o1' ecluity sl.rares
- Issue and
rcdenrption of dcbcrrtures.
l
N{odule
II
-5
Houls
Irirtal Accounts ol't-inrited Liability Comltanies: Preparation o1'Profit and Loss Account
Pr oflt and Loss r\ltpropriation Account and Balance Shect in accordancc rvith the
provisions of thc cxisting Conrpanies Act ( excluding ntanaqcrial remuneration).
l5ljouls
Module
III
Accounting fbr Arralgamation of'Conrlranies with refercnce to Accounting Stanclards
issued by tltc Institute of Chartered Accourltant of Inclia (excluding inter-conrpany
transactions and holdings) - Accounting lbr Internal Reconstruction (exclLrcling
preparation of scherne fbr internal reconstructror.r
20 Hours
Module I\/
Bank Accounts:Gcrteral infbrntation rclating to bank ilccounts - Legal requircrnents
affccting final accounts - Conccpt of Non Pcrfbnning Assets (NpA) - prepar.ation of
Proflt and Loss Accounts - Asset classitlcation - Prepalatiun olBalancc Shcet.
20 Houls
lVlodule V
Ittsurauce Contpanics: Book maintained by irrsurance contltanies Explanation of spccial
ternts peculiar to insuratrce business Accouuts for Iil'e insurance bu.srness - Types of
policics - Annuity business - Srrrlencler value - Paid up prrlicy - Lif-e assurance tirnd
Valuation balancc sheet - Preparation of final accoullts ol- life and gcneral insurance
business (as per the provisions
of II{DA
Act
).
20 Ilouis
( Theory and Problents nray be in thc ratio of 30oh and 70o/o respectively
)
l3
ference Books:
M.C. Shukla , T.S. Grewal and S.C. Gupta : Cotporate Accounting, S. Chand and
Co.. New Delhi.
R.L. Gupta and M. Radhaswamy: Corpot'ate Accounting, Sultan Chand and Sons,
Ncw Delhi.
Ashok Sehgal and Deepak Sehgal : Advanccd Accounting, Volurne II, Taxurann, New
Delhi.
S. P. Jain and K.L. Narang : Financial Accountir.rg , Kal1,3p1 Publishers. Nerv Delhi.
S.N. Mahesu,ari and S.K. Mahesr,vari : Corporate Accounting , Vikas Publication,
New Dellii.
Dr'.
V K. Goyal, Corporatc Accounting, Excel Books . Nerv Dclhi.
Nirmal Kumar Gupta : Corpolate Accounting, Sahitya Bhawan , Publishers and
Distributors.
l4
:
BC4BOs COST ACCOUNTING
Lccturer Hours per n,eek : 6
:
Credits : 4
Internal: 20, Erternal:
Objectives :
To farniliarise the students with the various concepts and elcments
,..
of
80
cost.
To create cost consciousness among the students.
Module I
Introduction : Definition - Meaning and scope - Objectives Functions
-Merits and
Dcnlcrits - Cost Accounting and Financial Accounting - Cost classification
- Elenrents
of cost - Cost units - Cost centre - Types - Metho<ls and Techniques of Costing .
.
^.
I
-
N'Iodule
II
Matcrials
:
5 I_Iours
Itnpottance o1' Material cost contlol - Purchasc Procedur-e Stor.e control
Types ol Store - Stores Records - Perpetual Inventory ABC Analysis - VED Analysis
JIT Inventory - Stock levcls - EOQ - Issue of nratetials - FIFO , LIFO , Sinple and
Weighted ;\vcrage methods.
l5 Hours
Mo<lule
III
Laboul ancl Overheads
Booking Idle Time
:
-
Importance of Labour cost control - Tiure Keeping ancl Time
Ovr-r Time - Computation of Labour cost - Renruner-ation
Systeurs and Incentive Scherncs.
Overhcads : Definition - Overhead Allocation - Apporlionnrent - Re-Apportiopment
Direct distrihution - Step Ladder - Reciprocal Service nrethods - Repeatecl Distribution
and Sinrultaneous Equation rnethods - Absorption of overheads Methods of Absorption
Labour Hour Rate and Machine Hour Rate .
^
Module IV
Methocls of Costing
Process l-osscs
-
25 Hours
:
Urtit Costing - Job Costing - Contlact Costing
Service Costing (only Transport )
-
Process Costing
-
I5 Hour.s
Module V
Cost Control Techniques
:
Budgetary Control and Standard Costing
l5
:
Budget and
lludgetary Control
-
'l-ypes
Need ancl Importancc
Irinancial Budget Flexiblc
Pcrfbrlnancc Br-rdgcts
Budget and Fixed
of BLrdgcts -Preparation of
Budget - ZBB - Programme and
.
15 I-lours
(Theory and Problerns may be in the latit-r of 40% and 60% respectively)
efcrence Books
5.
6.
1.
Enphasis.
l6
I}C4BO6 CORPORATE REGUI-A'I'IONS
Lecture Hours per rveek : 4
Credit:4
Internal : 20, Erternal : 80
Objective
:
To familiarise the students with corporate law and to make them
arvare
impoftance of corporate governance in the management of organisations.
Module I
^.
r\
a
A
of
the
Intloduction to Cornpanies Act 2013: Objects o[the Act - Salient fearules of the Act - Meaning
and deflnition of company - Features - Kinds ol cornpanies - Plivate company - Public cotrpany
- Associate company - Donnant coll-rpany - orre pelson coulpany - Snrall cornpany Governrnent company - Lifting of corporate veil.
05 Hours
II
Forntation of Companies :
Prornotion - Role of plonrotels - Incorporation - Capital
subscription - Commencement of business - Prc-incorporation and provisional contracts.
Docutnent of companies: Merrrorandurn ol Association - Definition - Contents and
alteration - Doctrine of Ultr-avires - Articles of Association - Definition - Contents and
altelation - Distinction between Memorandurn and Articles - Constructive notice of
Memorandunr and Afticles - Doctr-ine of Indoor managentent - Prospectus - Contents Nlodule
Statenrent in lieu of prospectLrs
Module
-
Liabilities for misstaternent.
20 Hours
III
:
Shares Kinds of shares - Public issue of shares - Book building
Allotntent of sirares - In'egular allotment - Issue prices of shal'es - Listing of shares
Employees stock option scherne - Sweat equity shares - Right shares - Bonus shares
Share Capital
Shares rvith differential ri-ehts
-
Share cerlificate and share \,valrant - Calls
-
Folfeiture
- Buyback of shares - De materialisation and re matetialisation
Transf-er and transmission of shares - Transfer under Depository systent.
Surlender of shares
shares
-
-
-
of
l5 flours
Nlodule IV
-
:
Board and Govemance - Directors: Appointrrent - Position
Powcrs - Rights - Duties and liabilities - Qualification - Disqualillcation
Removal of
Mana-qement of Companies
-
-
Key Managerial Pelsonnel - Introduction to Corporate Governance - Need and
imporlance of Corporate Cor,,ernance - Corporate social responsibility. Securities and
Exchange Board of India Act 1992 Object - Establishment and management of SEBI Powers and functions of SEBI - Securities Appellate Tribunal (SAT).
directors
t
r'!
20 Hours
N'Iodule V
Company I\4eetings and Winding up : ReqLrisitcs of a valid nreeting - Statutory uteeting Annual genelal bo<ly nteeting - Extra ordinary rneetiug Boarrl r.ncetings - Rcsolutions
Types - Company Secretary : QLralilication appointrneut - duties - Winding up :
I\,leaning - N'lodes ol rvinding up - Windirrg up by Tribunal - I\4ernbers' voluntary winding
up Creditors' voluntary winding up Liquidator: Purvcrs - Duties and liabilities Consequenccs ol rvinding up.
l
-5
Ilours
Ileference Bool<s:
M.C. ShLrkla & Gulshan :Princiyrles of Contpany Larv.
N.D. Kapoor : Cornpany Law ancl Sccrctarial Plactice.
Mannual of Companies Act,,Corporiite Laws and SEBI Cuidelines", Bharat Law
House, Nerv Dclhi.
M.C. Bhandari : Guide to Company Larv Procedures.
Tuteja :Conrpany Administration ancl Meetrngs.
S.C. Kuchal :CompanyLaw ancl Sccretar.ial Practice.
Dr. P.N. Reddy ancl H.R. Appanaiah : Essentials of company Larv and Secretariar
Practice, Hin'ralaya Publishers.
M.C. Kuchal : Secretalial Practicc.
Ashok Baglial : Secletarial Practicc.
I9
BC5B07 r\CCOUNTING FOR 1\,tAN;\GEi\{ENt'
Lecturcs llorrrs per
t
r,r,eek
:
4
Crcdits : 4
lnternal : 20, Extcrnal : 80
Objectives :
To enable the students to understand the concept and relevance of lr4anagement
Accounting. provide the students an understanding about the use ol accounting and
costing data for planning, control, and decjsion rnaking.
N{odule
I
I\4ar.ragement Accounting
:
Natule and Scope
-
A
Difference between cost Accounting,
Financial accounting and Managelnent accounting - Recent trends in Managentcnt
t
Reporting.
A
05 Hours
I\.Iodule II
Analysis and hiterpretation of Financial Statentents : Meaning - Types and Methods of
Financial Analy,sis - Courparative Staternents - Trend Analysis
Contnron s izc
Statenrents (a general discussion only ).
N'lodule
05 Hours
III
Ratio Analysis : Meaning - Nature - uses and li,ritations of Ratios - Liquidity.
Profitability , Turnover, Solvency, Leverage. Market test Ratios.
Construction of
Financial Statenrents frorn ratios - Judgment of llnancial stability through latios - (Focus
to be given to problerns solving and Interpretation skills)
Module
25 lloLrrs
III
Fund Flow and Cash Flow Analysis :
A. Fund Flow Statements: Meaning and concept of Fund
Accounts
-
Florv
of fund
-
preparation
-
Current and Non cunent
of Fund Flow statenrent
-
Uses and
Significance.
B- Cash FIow Statenrent: Difference betwecn Fund f'low Statement and Cash flow
Statement - Preparation of Cash Florv Statement as per AS - 3 Nopns
lndirect rrrethods (Stless to be given to Problems).
-
Direct and
20 IIours
^
^
A
A
20
-t
v
N{otlule-V
Ir4anagerial Decision nraking with thc help o1' CVP Analysis : Marginal Costing
Frxcd Cost - Variablc Cost - Contribution - P/V Ratio - Bleak Even Analysis
Algebraic and Graphic plesentation - Decision making : Fixation of Selling Price
Explc-rring new
ntarkets
-
Make or Ruy
-
Key Factor
-
Product
Mix
-
Operate or
j
Shutdown.
20 Hours
(Theory and Problems rnay be in the ratio ol 40Yo and 600/o rcspcctively )
Reference Books
2.
Saxena
:
:1.
Dr. S.N. Mahesrvari
:
Macle Gorvda
4.
Dr. S. N. Goyal and Manmohan
5.
B. S. Raman
6.
R.S.N. Pillai and Bagavathi
7.
Shanna ancl Gupta
8.
J. Batty
9.
Foster
:
I\lanagetnent Accottrttittg.
Managenrent Accounttng.
3.
:
:
:
Managentcnt Accourttirtg.
:
Managcment Accounting.
\7
v
Managetnent Accourttlng.
:
:
Managentcnt Accoutrting.
Management Accotrnting.
\,
Management Acco'"rntirtg
Financial Statement Analysis . Pearsoti Education.
10. P.N. Reddy & Appanaiah : Essentials
ol
Managcruent Accounting.
rv
\,
.V
2l
L
I}C5I}08 I}TJSINESS RESEARCII ME'I'IIODS
Lecture Ilours per w'eck :
4
Credits: 4
Internal : 20, Erternal: 80
Objective:
To enable students for acquiring basic knowledge in business research methods and to
develop basic skills in them to conduct suruey researches and case studies.
Module I
Business Research: Meaning and definition - Featules of business research - Theory
building -lnduction and Deduction Theory - Concept - Operational definition - Variable Proposition -Hypothesis - Types of business lesealch: Basic and applied - ExploratoryDescriptive and causal - Phasds ofbusiness research.
l0 Hours
Module II
Exploratory Research: objectives - Methods - Experience survey - Secondary data
analysis - Case study - Pilot study by focus group interview - Process of problem
definition - Understand background of the problenr - Determination of unit of analysis Deterrnine the relevant variables and state the research questions - Hypothesis and
research objectives.
l0 Hours
Module III
Meaning of Research Design: Methods of descriptivc and causal researclr - Survey Experiments - Secondary data studies and observation - Sampling design: Simple random
sarnpling - Restricted random sampling - Stratifled - Cluster and systematic - Non
randotn sampling - Convenient and judgment sanrpling - Sampling errcr and non sampling
en or.
I0 Hours
Module IV
Measuretnent and Scaling: Norninal - Ordinal - Inten,al and ratio scale - Criteria for good
nreasurement - Reliability and validity - Designing cluestionnaire - Means of survey data
collection - Personal intervieu,- Telephonic mail and internet.
l0 Hours
')')
ve
AI
t
v
v
2.
\7
3.
4.
5.
7.
8.
9.
10.
Il.
&.
12.
se
w
BC5RO9 HUMAN IT[,S0t]IICES MANAGEN{ENT
Lecture Hours per rveek :
Credits : 4
lnternal: 20, E,xternal: 80
4
Objectives :
To familiarize the students with the dif'ferent aspects of managing human resources
in a organizationTo equip the students with basic knowledge and skilts required fol the acquisition,
developnrent and retention of human resources.
Module
I
Dernotion
-
Introduction to Hurnan Resource Managentent : Concept - Scope - hnportance Objectives and functions of Hurnan Resource N4anagement - Personnel Managernent Vs
Human Resource Managernent - Human rcsoulce planning, Recruitment and Selection :
Man power planning - Concept and objectives - Process of nranpower planning Methods of rnanporvel planning - Conventional Vs Strategic planning - Recruitrnent :
Meaning - Soulces of recruitment - Modern tlends in recnritment - Selection : Meaning
and importance - Steps in selection procedure - lnterviews - Types of intervierv - Test - Types
of test - Induction - .Iob changes - Tt'ansfer' - Pronrotion -
Nlodule
Separation.
20 Hours
II
Human Resource Development: Training - Concept - Need for training - Objectives Approaches - Methods ol training - Training environment - Areas of tlaining - Training
evaluation - Executive development - Process ancl techniques
15 Hours
.
Module
III
Pcrfbrrrrance Appraisal and Career Plannin-s:Need and inrportarrce - Objectives
Pr-ocess - Methods and problems of perforrnance appraisal - Concept of career planning
Features - Methods - Uses - Career developrnent .
l5Hours
Module IV
:
Cornpensation planning - Ob.fectives Wage
systelns Factors intluencing wage system - Components of employee
renruncration - Basic wage - Dearness Allorvancc - Bonus - Fringe benefits and
Cornpcnsation Management
INCCIIIIVCS
l5 Hours
24
-
llorlule
V
Grievance redressal : Ivleaning and causcs ot'grievances
- proccclurc of
*
grievance handling Absenteeism Discilrlirre Essentials of goocl cliscipline
system.
l0 hours
Reference Books
l.
:
Bernardin. Joh, H. Hurnan Resource Managcnrent. Tata Mccrau, Hill.
New Delhi.
2. Arlhur M, Carccr Theory Handbook, prentice Hail Inc. En_{le*,oocr
clilt.
3. Belkaoui, A.R. and Bclkaoui J.M, Hurnarr Resource valuation: A
GLricle
to Strategies a,d rech.iques, euarur, rjooks. Greenrvoocl. r995.
.
Dale, B, Total Quality and Hunan Resour.ces: An Executive Cuicle.
Blackwell, Oxfbrd.
. Greenhaus, J.H.. Career Managernent. Dr.yclen, Nerv york.
. Mabey, c and Salama, G., Strategic Hurrarr I{esource Mara-uenrcrt.
Blackwell. Oxtbrd.
. Aswathappa, K.. Huntan Resource Management
. Subba Rao, Huntan Resources Managentent.
.
Michael Porter. IIRM and Human Relatittns
0. Gamy Desslel'& Biju Varkkey, Hunran l(esour.ce Mana-ucntenl.
Pearson, 20 I 2.
l- Arnstrong'sHard book of Human Resotr.ce Managernent ,Kogan pagc,
2012.
25
BC6BI2INCOME TAX LAWAND PRACTICE
Lecture Hours per n,eek:
6
gredits: 4
Internal : 20, External : 80
Objective:
To inrpar-t basic knou''ledge and equip students with application of principles and
plovisions Income - tax Act, I 961 amended up to date.
Module I
Basic Concepts: lncome - Agricultural income - person - Assessee - Assessment
Year - Previous Year - Gross total income - Total income - Maximum marginal rate of
lax - Residential status - Scope of total income on the basis of resiclential status
Exempted irrcon.rc urrder section 10.
l0
HoLrrs
Module II
Conlputation of Incoute UndeL Different Heads: Salaries - Allorvances - perquisites Profit in lieu of salary - Cratuity - Pension - Income from house property: Annual
Value of House pr<-rperty - Computation ur.rder ditTerent circumstances - Deduction fi-orn
annual valuc.
25 Hours
Module III
Profits and Gai.s ol Business or Prot'ession: Detlnition - Co,-rputation Allowable
expenses ancl not allowable expcnses - Cjcneral dcductions - provisitus lelating to
Depleciation.
l5 Hours
Module IV
Capital Gains: Detlnition of Capital Assets - Long term and Short ternt - Transfers Cost of acquisition - Cost ol improvernent - Exempted Capital gains. Incorne from
other Sources: Deflnition - computation - Grossing up - Deductions and other
relevant plovisions.
20 Ilours
Module V
Total Incorne and'fax Conrltutation: Lrconrc of other persons inclucied in assessce's total
incotne - Aggrcgation ot'inconte ancl set- off and carry forwarcl of losses - Deductions
from gross total incoutc - Computation ol fcrtal Income of individuals. 20 Hours
(Thcory ond problents nuy be in tltc rutio of 40% und 60%,respcctjvety -Onty sinrpla prublems urc
lo bc expecled
)
ReferenceBooks:1. Dl'. \/irrod K. Singhania:DirectTaxes
-
Larvancl Practice,Taxmarr
publication.
2. B.B. Lal : Direct Tarcs. Konark
3.
Publisher (P) lrd
Bhagr.vathi Prasacl : Direct Taxes
-
Larv and Practice. wishwa prakashana.
4. Dr. Mehrotra arrd Dr. Goyal : Direct Taxcs - Law and practice, Sahitva Bhavan
l'u bl icat ion.
5. Dinakar
Pagarc : Larv ancl Practice of Inconre Tax. Sultan chand and sons
6. Gaur & Narang : Incon.rc-Iax.
)6
I}C6B I3
AUDITING
Lecture Ilours pcr rveek:
Credits : 4
5
Internal:
20,
External:
80
Objeciive:
To irnparl knor.vledge about auditing principles, ltrocedures and tcchniques
in accordance lvith cun'cnt legal requirernents ancl prof'essional standards.
Module I
Intloduction : Meaning - Objccts - Basic principles - Auditing and Invcstigation Auditing and Assurance Stanrlards and Techniques - Classification of audit - Autlit
planning - Qualities ol an auclitor. - Advantages and limitations of an audit.
l0 Hour.s
Nlodulc
ll
Intcrnal C-ontr-ol , Internal Check arrcl lnternal Auclit : h-rtroduction Necessity
Definitiorrs - Intelnal check
:
-
Deflnitions - Dillelence betu,ccrr internal check and
intelnal contlol - Funtlamental Plinciplcs ol intelnal cl-reck - Dill'clence betwecn intelnal
check and intelnal audit
Modulc
20 Hours
III
Pt'ocedures : Vouching Detlnition - Features - Examining vouchers Vouching ol' cash book - \/ouching of tlading transactions - Velificatiop alrl
valuation of' assets and liabilitres: Nleaning - Definition and objccts - Vouching v/s
velillcation Verification -Valuation of dif-f'erent assets and liabilities. l5 Hours
Autlil
Modulc IV
Auclit Approach
:
EDP and mechanical sl,stents - Usc of conrltuters - Nature ol EDP
-lnter-rral corttrol in EDP - Evalr,rating intenral contlol in an EDP systcm - Auditing r.vith
the aid ol cotnputers - Audit ol limited courpanies: Com;rany auditor'- Qualification and
disqualification - Appointntcnt Removal - Rernuneration - Rights - Duties anrl
liabilities - Audit
cotnrniltee
-
Auditor's Report
-
Contcnts and types
-
Auditor.s
cenillcates'
2o Hours
Modulc V
Audit : Tax audit arrrl i\,lanagcment Audit
basic considelations of Audit in EDP envilonnrcnt..
Special Areas
o1-
2'7
-
Recent tlends in auditing -
I0 Hours
'
Reference Books:
"A
l.
Jha, Aruna :
2.
Tandon, BN, S. Sudarsanan and S. Sundarabahu,:
Student's guide to Auditing", Taxmann
"A handbook ofpractical
auditing", S Chand and Co. Ltd. Nerv Delhi.
3.
Pagare , Dinkar' : "Principles ad Practicc of Auditing". Sultan Clhancl ancl sons.
New delhi.
4.
:
,
Institute ol C'hanrlered Accountant of'India, "Auditing and Assurance
Standarcls", ICAI Ner.v Delhi5. GLrpta. Karnal and Aok Arora : "Fundamentals ol'
auditing",-l'ata MC Grew Hill
Publisliirrg Co. Ltd. Nerv Dclhr.
.4
6.
Ghatalia. SV "PRacticalAuditing". Allied Publishers I'Vt. Ltcl. New Delhi.
?S
Corc Cour-ses in the area of
S
alisation : Finance
BCsBIO FINANCIAL MARKETS AND SERVICES
Lecture Hours pcr rveek:
5
Credits:
In tern
Objective:
a
I
4
: 20, E.xternal : 80
1'o ploviclc basic knorvledgc about thc strxcture, organization and rvorkipg
flnancial systeut in India.
of
N{odule I
Financial Systcnt: I\4caning and Signilicance - Functions of the financial systeu.l Financial concepts Financial Asscts - Financial rnarkets - Classification - Financial
instnrments -Weakrress
c'rfl
[ndian Finarrcial System. Financial services-Meaning
-Types.
l5IIours
N{odule
II
Money Market: Deflnition - Features - Objectives - Features of a developed .rloney
arket -Inportance of Nloney rnarket - Cotlposition of Money rnarket - Operations and
articipants -Money nralket lnstlLrrlcnts - Features of Indian ntoney market - Recent
evelop nren ts
l2 Hours
otlule III
apital Malket: Ncrv issLrc rttarket - tncuning - functions - rncthods iloatipg neg,issuc ntermediaries in the neu' issue tnarkel - Merchants bankers and their functions - Recent
rends in new issuc nlarket - Stock Exchanges - Functions - Structure of Stock Exclranses
BSE - NSE - Listing of securities - Advantages of listing - Methods of tr-ading in stock
xchanges - on line tradinq - Stock indiccs Venture capital-conccpt and mcaning.
25 Hours
odule IV
inancial Institutions: Courmercial banks - Development finarrcial institutions - Nonanking Financial Corporations - Mutual Funcls , Insurance Companies - Objectiyes and
nctions- Lease Financing-nreaning- Factoring and Forfaiting (only a bricfoutline)
[5 Hours
odule V
egulatory Institutions - RBI - Role and Functions - The Securities and Exchange Board
Iudia : Objectives - Functions - Powcrs SEBI Guidelines for primary and
ondary market.
29
08 Houls
Refercnce Books:
-\
'\
A
+
A
^ '
^'.
^.
l.
Kohn, Meir: Financial Institutions and Markets. Tata McGrarv Hill.
2. Bhole L.M: Financial Institutions and Markets, Tata McGraw Hill,
3. Desai, Vasantha: The Indian Financial System, Himalaya Publishing
4. Machiraju.R.H:
House.
Inclian Financial Systenr, Vikas Publisliing House.
5. Khan M.Y: lndian Financial System,l'ata McGralv LIitl.
6. Varshney, P.M.,
& D. K. Mittal, D.K.: Irrdian Financial
Systern, Sulthan Clrand
&
Sons
7. Colclon E. & Natarajan K.: Financial Markets & Services, Hirnalaya Publishing House.
8. Patlrak. V. Bharati: Indian Financial System. Pcarson Education.
:
-i
A
a
A
,\
A
/\
it)
BCsBI I TINANCIAL NIANAGET,IENT
Lecture Hours per rveek:
5
Credits: 4
Internal : 20, Erternal: 80
Objectir,es:
To lanriliarize the
srudenrs
rvith the concepts, tools and practices of
llnanciaI management,
To
leam about the decisions and processes of financial rnanagement in a business tl111.
Module I
Introduclion: Nature, scope antl objectives of financial managelnent
and mathenratics of finance - Concept of t isk and return.
odulc
-
Time value of nronev
l0
Hour-s
II
Investnrenr Dccision: Capital budgeting pr-ocess - Estimation of relevant cash flows _ Payback
Period ntethocl - Accounting Rate of Return - Net Present Value - Net Terrninal Value - Intemal
Rate of Reruln - Profitability h.rdex - Capital budgeting uncler r.csk Certainty Equir,alent Apploach and Risk Adjusted Discount Rate.
20 Hours
Module
lll
Financing Dccisior-r: Cost of capital anrl flrrancing decision - Estirnation of conrpolents ol cost of
ital : Equity capital - Retained ean.rings - Debt and prefer.ence capital _ weighted
verage cost of capital and lvlalginal cost of capital - Sources of long tenn financing - Capital
cture - Opcrating and financial lever.age - Determinants of capital
cture.
20 Hours
odulc lV
ividend Dccrsion: Relevance and irlelevance of dividend decision - cash ancl stock
ividends - Dividend policy in pracrice.
odulc V
l0 Hours
orking ca;riral Managernent: Meaning and nature of working capital - Deterrnination of
orking capiral requirement - A brief overview of cash managernent, Inventor.y
gcllrcnt ir ntl [(eceivables managernent.
l5
(1'heory and ploblerns may be in the ratio
of
Hours
50o/, and 50o/o respectively)
efererrcc Books:
Horne. J.C.
Va,: "Financial Manager,ent
and policy". prentice
Hall of India
,
New
Delhi.
Khan irnd .lain: "Financial Mana-eernent Text and problerns", Tata McGrau, Hill. New
3l
:
:
Dethi.
3.
Pandey, I.lU: "Financial Managernent". Vikas Publications.
4.
Bhalla, V.K.: "Financial Management & Policy," Anrnol Publications. Delhi.5. Chandra. P:
"Financial Management - Theoly and Practice", Tata Mc Grarl, I{ill.
6.
Singh, J.K.: "Financial Managerrtent Text and Problems". Dhanpat Rai and Cornpany.
Dclhi
!
7. R. S. Kulslrrcstha: Financial Management. Sahitya Bharvan
8. R. P. Rastogi: Fundamentals of Financial Managernent, Galgotia
Publications. New
Delhi.
9. Ravi M Kisltore: Fundarnentals ol'Financial Management. l-ax ntan Publications.).
l0 Battacharyu. Hrishikas: Workin-q Capital Management - Stlatcgies and Techniques,
Prenticc
Hrll of India. New Dclhi.
32
C6BI4 IIINANCIAI, DERIV,\1'I\;ES
Lecture Hours per rveek : 5
Credits : 5
Internal : 20, External : 80
Objectives :
To acquire knou,leclge about financial derivativcs
ar.rd
thcir features.
To knou, about valious t'isks associated with derivatives.
Module I
Financial Derivatives: Introduction - Meaning - Types ot' tlnancial derivatives :
For-wards - Irutures - Options - Srvaps - Economic functions of derivative corltracts.
l0Ifours
Module II
Delivative klalkcts. History of financial dclivative nrarket - Participants in a clc-rir,ativc
n'rarket - Cash ntarket Vs derivativc nrarket - Stock ntarket clerivatives in Inclia Othcr
derivatives irr Inclia - The regulatoly liaure work for delir,alives tlading in India.
I5 Hor-rls
Module
III
Forrvard contracts : Features
-
Limitations of forward nrarkets - Introduction to Fu tules Meaning ancl deflnition - Features of futures - Difference betr.vecn forwar.ds and lirttrles
Futures terrninology - Types of ilture contracts - Finarrcial tirtures Stock fLltures
cunency fufurcs - Interest rate futures - Index futures - conrrnodity futures - Futules
ay-offi Trading strategies in stock futures .
20 Hours
odule
IV
: Meaning
Definition - Need - Difference betrveen options and lutures
Fundarnental option strategies - Types of options contracts - Call - put - optrons
IntrinsicvalLreVsTimevalueof options- T'radingstralc-qicsiu stock options.
options
-
l5 Hours
V
odule
Swaps: Meaning - Dcflnition - Fcatures of swaps - Terrns used in swaps - Types of
swaps: Interest rate srvap - Currency swap - Commodity srvap - Equity swap Difl'er.ence
between Swaps and Futures.
Reference Books:
l5Hours
l.
Hull John. C. Options , Futures and Other Derivati'es , pearson Educations
Publishers, New Delhi (Latest Edition ).
2. S.L.Gupta. Prentice Hall of India Private Ltd, Nerv Delhi.
3. L.M Bholc , Financial Institutions and Markets - Structure, Growth and
Innovatious - Tata Mc Graw Hill Publishing Co. Ltd. New Delhi.
4. D.c. Patu,ari & A.Bhargava , options and Futures, An Indian perspective. JAICo
5.
Publislring House.
T.R. Venkatesa , New Financial Instruments, An Introduction
Books.
3l
-
The ICFAI
BC6B15 FUNDAMENTALS
Lecture llours per rvcek:
OF INVESTMENTS
5
Credits: 5
lnternal : 20, [lrternal: 80
Obiectivcs:
To familiarize the students ,,vith the world of investments.
To provide a theoretical liamervork for the analysis and valuation of invcstrnents.
'n '
^,
Moclule I
.
The Investment Environment: Thc investnrent decision process - Types of Investurents Commodities, Real Estate and Financial Assets - Security nrar*et indices - Sources of
l8 Hours
financial infornration - Concept of return and risk
Module II
Fixecl Incornc Securities: Bond - Features - Types of bonds - Estimating bond
Tlpes ol bond risks - Def ault risk a nd credit rating - Bond valuat ion I 0 I-lours
lelds
-
Module III
.
Approaches to Security Analysis: Fundamental Analysis - Technical Analysis ancl
EfUcicnt Market Hypothesis - Dividend capitalisation rnodels - Price Earnings Multiple
20 Hours
Apploach to equity valuation.
Modulc I\/
Portfblio Analysis and Financial Dclir atives: Poltfolio and Divelsitlcation - Porllcrlio Ilisk an<l
Returl - Introduction to Financial Dcr-ivatives - Financial Deriva(ives rnalkets in India.
lTHours
Module V
Invcstor Protection: SEBI & rolc of stock exchanges in investor protection - Investor'
gricvarrces and their redrcssal systern - Insider tlading - Investots'awaleness and activisrn.
l0
( Thcory and problems rnay'be in the ratio of 50"/, and 50'Zo respectively)
Refcrence Books:
.
l.
Donald E- Fisherand Ronald J. Jordan: Securities Analysis
and Portfolio
Manageurcnt, Prentice Hall, Nerv Delhi.
2. S. Ker.in: Seculity Analysrs arrd Portfblio Managertrent.
3. Sourain. Harry, Investt.t.tent Managotttetrt, Prentice Hall of India.
4. Francis arrd Archcr: Porrlolio Managctnenl , Prentice HalI of hldia.
5.
Gupra L.C.: Stock Excliangc Trading in
6.
Dcvelopnrent, l)elhi.
Machi Raju, II.l{.: Working of Stock Exchanges in India. Wiley Eastern Lrd, NewDelhi.
India, Society for Capital Market Research
34
and
Flours
Core Courses in the area of Specialization
: tsanking ancl Insurance
BC5BIO BANKING SERVICES MANAGEN,IENT
Lecture Hours per lveek :
5
Credits:4
Internal:
20,
Ertcrnal:
80
Objectives:
To help the students to understand the various provisions of Banking Regulation
Act 194 9 and the refbrrrs in the banking sector.
To impart knorvledge about different forms of banking services and the procedure
for opening and operating bank accounts.
N'loclule I
Banking Legislation ancl l{etbrms : Banking Regulation Act 1949 - Provision on capital
liquiclity - Powers of Rescrvc bank of Inclia - Ilanking sector refbt'rns in India Classitlcation of bank assets - Inrrestment evaluation - Incorrre recognition N,lanagement
oI non-perfornring assets.
Morlule
I .5
II
Houls
tttlovation in Banking Sen,ices : lnnovative banking - Social banking - Leacl balk schente
Dif}-erential interest rate scheme - off shor.e banking - Hi-tech banking -Financial
ryices - Venture capital financing - Housing finance - Agricultural Financing - Hire
lchase - Packing credits - f)eticiencyin services - wa),s lo lmprove the scrvices.
20 Houls
odu le III
oans and Advances : Principles of lending Saf-ety Liquidity profitabiliry _
Security
Repa,u"ing capacity - Pro.iect appraisal - Loan systern
Advantages ancl limitations
-
ash credit
-
ecalling of advances
odule IV
-
-
-
l'ledge - Lien - Morlgages - Factor.s limiting advances
Consorliumadvances.
Hypothecatiorr
l5 Hours
anker and Customer: Meaning and definition Relationship _ Obligations
of a banker arnishce Order - General and special rights of a customer to charge a bank
under
onsu nlct- Protection Act.
l()
Hor-rrs
odule V
rening and operating of Accounts : procedure for opening and closing an account _
vings Bank Account - Fixecl Dcposit Account - cur-rent Account - NRE Account _
:autions taken by the banker to open ancl operate accounts tbr various types
of
olners: Minor - Maried tlvomen - Agent - Joint accounts - partnership tirrls - Joint
k corlrpanies - Trustees - Clubs and charitable societies - pardanashin Wouren ecutot's and adrninistrators Lunatics- Illherate _ Dr.unkard .
1,5 Hours
-
Reference Books:
l.
Maheshrvari. S.N
,
Banking Larv and practrce.
2. Shekar. K.C, Banking Theory Larv and practice.
3. B.S Khubchandani,
^
'
'
^.
^=
A
Practice and Law of Banking, Mac Millan India Ltd, 2000
4. Bedi. H.L & V.K Hardikar, pracricalBanking.
5. K.C Nanda, credit and Banking, Response Book, Sage publications,
1999
6. Pannandikar & Mithami , Banking in India.
7.
Radhasrvanty
& Vasudevan
8. Varshaney, BankingLarv
9.
Sunclrarn
.
Text Book
of
Banking.
and practice.
& Varshney, Banking And Financial System, Sultan Chand &
Sons.
I0.Dr.S.Gurusanry, Financial Sclvices & System , VUay Nicole imprints pvt Ltcl.
A
..r36
IIC 5I}I
cture Hours per week:
I
INSUIT,\NCE N,I.\NA(;E}IEN'I'
Crctlits
5
Internal:
:
4
20, Erternal : 80
bjectives:
To irnpart knorvledgc aLrout the insurancc organizations antl nranagenrcnt.
'l'o help the studellts to uttclersland tlte role of insurancc internrediaries in emerging rnalket.
To enable thc stu(lents to learn the conrputation of premium, bonus and clarltr.
To provide knorvledgc about various nrcthocls of pricinr ofinsurancc proclLrcrs.
odule I
rance Organization and l\,lanagernent - Organisation forms in Lile and Health
surance - Or-ganisational stluctule - Life insulels rnanageurent and office adnrinistlarion
Insurance documerltation Publicity - Proposal fomrs - Policies colttracts - Plcrnium
ipts - Endorsernent - Rencu'als.
15 Hours
odule
II
le oI Insulance Intermediarics in Emerging Markets - Agency legulation - Plelequisites
aining procedr.rres fbr bcconring an agent - Rernuneration and other benefits - Agency
rnrission slructul'es - Functions ol'an agcttt.
l0 Hours
odule III
denvliting and Clainrs - Conrputation of pleuriuur and bonuses - Claims - Annuities
ensions - Clair.n processing and settlement - Role of surveyors - Opporturriry to appeal nsidelations in deliving gross prerniurns
Premiulr rate stl'ucture - Sr-rrltlus and its
tribution - Annual clainr costs - Pr-emiurn rate variables - Need for undelri,r-iring ciples in undelu.riting
-
Featules aff'ecting insurability,.
20 Hours
ulc IV
- Objectir,'es of investrnent policy - Natule of inveshncnts - iVlagnitude
lunds - Investrnents ol tunds - Constrainls of stock nrarket- 'Non-Life'investrnenls - Capital
uacy and capital rnanagerlrent - Mobilising large lesources -
In estnlent Managernent
o
a
lnv
or or / Policyholder
protectron.
15 Hours
ulc V
P
T
pr
lrnpact ol legislation antl courpetition on plic ing ing of Insurance Ploducts
ation and policies - Malket related policies - Cost consciousness - Accounting
Scale of operatiorrs - Factors having impacr on lhe dcmand fbr' lsurance
in
the present pricing systern - Getting out of a contlolled pricc legime - Price
idities
in a delegulated markct.
tices
-
",iors
[-5 I lours
37
Ileference Books:
l.
Kenncth Black Jr-, Harold D. Skipper Jr . Life and Ilealth Insulance, Pcarsorr
Educatiorr
2. P.S.l'}alandc, R S.Shah, M.L.Lunawat, Insurance in Inclia. Response Books.
3. D.C.Srinivasan, Shashank Srivastsava
,
Indian Insurancc Inclustry, Nerv centur.y.
publications.
4. Julia Holyoake &
^r
Bill Weiper, Insurance, CIB publications, Delhi.
5. Ananci Ganguly, Insurance Managernent, New Agc publicrtions.
JJ
BC6BIl ITOI{EICN EXCHANGE N,IANAGEi\IENT
ture [Iours per rveek : 5
Credits : 5
Internal: 20, External:
80
bjectivcs:
-l
o cnatrle the studerrts to learn the tlreories of fbrcign exchange behavior.
To help the str.rclents to undcrstand tltc ditl-erent types of exchangc ratc risks.
odule I
- History of cxchange conlrol in India - Features of Foreign Exchange
egulation 4ct,1913 (FERA) - Foreign Exchange Management Act, 1999
dministrative set up of foreign exchange in India - Foreign Exchangc Dea lers'
ssociatiorl of India (FEDAI) - Functions of Foreign Exchange Depannlcnt - Nostro
change Rate
ccount
odule
-
Vostro Account
-
Loro Account.
l0 Hours
II
ternational Exchange Systems
- Fixed and floating exchange rate systems epleciation v/s Devaluation - Exchange rate system prior to IMF - Exchange rate
tems under IMF - Snithsonian Agleement - Cunency exchange r-ate regimes rupec - Cunent Account convertibility and Capital Account
ternal valuc of
verlibilit y.
20 Hours
odulc III
lance
of
Pay,ments
-
Definition
sequilibriurn in balance of paynents
-
-
Cornponcnts of balance of
Colrections of disequilibriurn.
payntents
-
l0 Hours
odulc lV
reign Exchange Market - Features - Parlicipants - Settlenrent olTransactions - Types
o Transactions- Spot - Forrvard.- Swap ancl Non - deliverable for.r.varfls': Quotations in
Ir erbank Markets - Anrerican and European quotation - Factors determining spot
F
c Xr
nge ratcs - Purchasing Power Parity Theory.
39
20 I{ours
\
i\lodule
\,'
Der.ivirtir es
-
Meaning artcl tvpes
-
Forrvard C<>ntlacts
-
Featurcs of Futurcs contract -
Ileilgirtgu,ithfutures-currcncyoptions-Corrce-pt trl'intelestratcrisks- ExchangeRiskflansuctron exposure - Translation and econornrc e\posLtres.
l5 Flours
Rel'o'cnce Books:
L Luc Socnen:
3. Robcrt
.1.
"Forei-Qn Exchange Managenrent'',
NIcGraw-Hilt Primis CustortrPublishing.
Hodrick: " Tl.re Entpilical Evidcnce orr the Elficiency of Forrvarcl and
Futtrrcs Foreign Exchange Nlarkets", Gordon & Ilreaclr Publishing Croup.
4. Loosigian. Allan: " Foreign Exchange Futurcs: A (iLride to Intelnational Currency",
Scholarly Books,USA
5. C..lcevanandam:
" Foreign
exchange, Concepts, purctices
Sultln Chand &sons.
4t)
& control'',
BC6B15 RISK NTANAGEMENT AND INSURANCE
ture Hours per rveek:
5
Credits:
5
Internal: 20, Erternal : 80
ectives:
To enable the students to undcrstand risk, risk nlanagelncnt process and
bj
techniques.
To help the students to learn about risk financing.
To understand risk managenrent applications.
odulc I
sk: Meaning of risk - Degrees of risk - Cost ol risk - Various elentents ot'cost ol risk urces o1-risk - Types ol risk - Pure risk and speculative lisk - Acceptablc and non
eptable risks - Static and dynarnic risk - Risk nranagement - Cliaractcristics of risk
anagenlent - Signilicance - Principles of risk nranagenrent - Objectivcs - Risk and risk
nagetnellt process - Risk identiflcation - Evalr,ratiorr - Risk managentent tcchniques lecting and implementing risk lnanagement techniques - Risk Managentent Infbrmation
tern - Olganisation of risk nlanagement in business - Ir4ethods of risk rnanagelnent cntiilcation, lneasurement and control of risk - Evaluation. fi'equency ancl ser,crity of
- Pooling of risk - Insurance as risk pooling alt'angcments - Transferring of risks.
20 Hours
odule II
C
in
in
urercial Risk Manageurent Applications - Property - Liability - Comnrclcial property
rance -Different policies and contracts - Busirress liability and risk nranageulent
nce - Workers'cornpensation and risk financing.
l8 Hours
odule
III
vatives as Risk Management Tools: Classillcation
of
dorivatives
-
Fcatur cs
of
ging. tbrrvard, futures, options and swaps.
l2 I{ouls
ule IV
k Managernent Applications - Loss of lifb - Loss of health - Retilentent planning
uities - Ernployee benefits - Financial and estatc;llanning.
l5 Hours
and
dule V
Managernent Environmcnt - Industry - Functions and organisation of insurers vernnlent regulation of insurance scctor - IRDA - Plivatisation of insurance business in
ia - Changes in lnsurance Act - Insulance interrnediaries - [nsurance products pricing im valuation - Foreign insurers in India.
l0 Hours
k
4l
Rc[erencc l]ooks:
A.
l.
I{ejda, George E: Principles of Risk Management and lnsurance, Latest Edn, Addison
Wesley Longrnan.
2. McNamara: Principles ol Risk Management and Irrsurancc, Addison - Wesley
3. Dorfrnan: Introduction to Risk Management and IrrsLrrance, Prentice Hall.
.n
4.
Williams: Heins, Risk Managernerrt and Insurarrce, Mccraw Hill Pub.
A'
5.
Janres S.Trieschman, Sandra G. Gustavsonh,
A
"\j
A
'^
A
^
'
t-i.
Hoy: Risk managcrtrcnt and
Insulance, Thomson Asia Pvt. [,td.. Singapore.
6.
G. Kotheshwar Rao , Risk Management.
l.
Gulati. Risk Management.
8.
9.
Dr.P.K.Gupta, Insurancc ancl Risk Management, I.linralaya Publishing House.
Insurance Act - Latest.
10. Sengupta Ivlrinal Chandra, Irtsurance Finance, Progressive Publishers, Ncrv Delhi
:
A
A
t\
Robcn
42
l-
SYLLABI FOR COIVIPLINI I'NTARY COURSES
BClC0l MAN;\GERIAL ECONOi\{lCS
Lecture Ilours per u,cek : 5 Credits : 4
Internal : 20, External : 80
Y
a
o enable the students to understand micro and ntacroecononric concepts leler,anl lbr business dccisions.
o help the students lo undemtand the Application ofecononric principles in business nlarlasernent.
}I
I
ction - Definition of Managerial Econornics - Objectives - Characteristics - Uses sion making and fonvard planning - Basic econonric tools in lnanagentent econornics.
In
08 Hours
I
c
t:
1,
It
Concept of Dernand and Elasticity of Dcnrand - Dentancl curve: Individual denrand
- Market dernand cun e - Movement along Vs shil'rs iu the Dernarrd curve icity of Dernaud: Price, Lrcome and cross - Denrand csrinration and dernand
ing - Concept ofRevcnue: Average Revenue and Total Revenue - Marginal
enue and Increnrental I{cvenue.
I2
rulc
N1
I
uction: Fixed and Variable inputs - Production firnction - Total, Average and
inal Product - Lau, of valiable proportions - Lincar hornogeneous production
ion - Production isoquaut - Marginal rate of technical suhstitution - Optinal
iuation of resources - Return to scale - Cost ofproduction - Social and private cosr of
tuction - Difference betrveen econonric and accounling cost - Long run and short nrn
of production - Econouries and diseconomies of scale.
20 llours
II
I)
I-lours
III
IV
and Output Decisions Under Different Market Structures: Price and ourpur decisions
perfect competition. nronopoly and monopolistic corrrpetition - Pricing under
Iy - Kinked demand curve - Price leadership - Pricing under collusion.
l0 l-lours
ri
lt
oi
v
\lc
cing Policies and Practices: Factors govenring pliccs - Objectrves ofpricing lmlicv
-l{ le of cost in pricing - Dernand factor in pricing - Consurner psychology and
prir ng - Pricing methods: Cost-plus or full-cost pricing - l arget pricing - Marginal
L)S pricing - Going rate pricing - Follow up pricin_e - Baronrctlic pricing - Custornary
- Pricing ofnerv products: Penetrating pricing - I)rice skirnnring.
pIi
t!. acro Economics and Business Decisions: Phases of Busincss cycle - Evil effecrs of'
cyc
fluctuations on business firrns - Minirnising effects ol Business cycles t:
ic Forecasting for business: Econornic and Business forccasting - Uses of
cc omic forecasts - Metlrods of economic forecastin.s - Selecting a forecast C
E
r.rating forecasts.
Varshney and K.L. Ir{ahesrvad, Managerial Econonrics
w
Managelial Econonr ics
S. Sankaran, Managerial Econonrics
Mithani : Business Econonrics
. Dr.,,'ivedi,
2.
J4.
).
25 Hours
c Books:
R
t.
9.
M L Text Book of Econonric Theory
Dewett: Econonric Theory
ersen &. "Lervis: |rlanage al Econonrics
V L peul. S & Gupta G S: Managerial Economics
Craig Petersen & W. Cris lewis: Managerial Econonrics
t0
-
6.
7.
8.
II
P.N. Reddy and H.R. Appanaiah : Essentials of Business Econonrics
Keating and J. llolton Wilsorr: Managerial Econornics
13
;
N(; \ I,,\NAGEMEN'I'
Lccture Hours per rr rt'k: 5 Credits: 4
Internal : 20 Ertcrnal : 80
BC?CO2 MARKETI
objecti'cs:
:
'l-o provide basic
lcrou,ledlc ubout the concepts, prirrciplcs. tools aud techniqucs ot'r:rur.kcting.
irrtpart rlecessary knori'lcrlge u'hich lrelp the studcnt r(, choose a career in thc llt'ltl ,,1-rnarkiting.
'l o expose
the students to rhc latcst trcnds in marketin-!.1.
-l-o
I\ l odu lc I
r\'lalketing: Meaning and dcllnition - Scope Ond iruporlance - Evolution ot rrrar.keting conceprs _
N'loclcnt concept of malketing - Marketing mix - N4arketing environnrent -('olrsurner behaviour Ilttvirrs rllotives - Consutttcr' lruying process - Factors irrtluencing consurrer bul ing decision -Market
scglllclltation - Basis-targct rnalketing - Product positi\)tling - Imporlance apcl lr1scs
A,
.
,
l\
lod u lc
20 l_lours
II
Pro(luct: Meaning and importance - Classification - Corrccpt of product urix - Packaging -Br-andin-e
and brand ccluity - Labeling - [)nrtltrct lil'e cycle - Ncu, protlrrct <leveloplrent
['r'icrng Factors influencing protluct price - Pricing polrcics and str.ategies
^t
- Blantl loyalty
i\r,rr u re III
I)lt1'sical rlistribution: Meanin! and imporlance - I cr cls of' ntarketing chanrre
relliling - Types of retailirrg - Factors influencing choicc ol'distribution chanrrcl
lc l\/
I)rotttolion: Meaning and itnportancc - Promotiorr rrrir - Advertising
prorrlotion - Public relation - Factors affecting proutotior) rtrix decisions
i\ l o<l
.
15 Hours
ls
I
Wholesaling and
0 llours
rr
-
Pcls,rrral selling -Salcs
I
0 Hours
Nlodulc V
I{ural N'larketing : Growing irrporlance - Unique ltatule s ol'r'ural malkets - N.lallicr rnix planning for
rtttal tuarket - Service ntarkctirrg Vs. product mallicting - Gleen marketing -social nrarketing Rclltiorrship rnarketing - Nichc rnarketing
l-i Hours
l\,Iodule VI
[-Nlrrketing: Traditional rttarke trng Vs. E-marketing - Intcmet marketing - t - advcrtising- Nerv
ttcrttls itt illternel marketing [:-Lrlanding - E-payurcnt slslc;iS and seculity t'crrr-rlcs in intemet.
0-5 [ lours
Il.el'crence Books:
l. N,lar keting Managemcnt. S.A. Sherlakar ,. Hirnallva.
2.I--trrtdatrrcntals of Malkctirrq. William J Stanton. N4c Ciraw Hill Publishrns Co. New
.
.
York
3. N{arketing by Lamb. Hair. N4c Danniel - Thonrson.
4. lv4arkcting by Evans &. Bcrnran. 2/e,Riztantra
-5. l\4arketirrg - Concepts, stralegies by William lv{ Pridc. O C Fewell. Bizranrur.
6. Ivlarketing Managemcnt. Iiantaswamy & Nanrakurrrari, Macmillan.
7. N,larkcting Managernent. ,.\run Kumar & "Mecnakshi. Vikas.
8. Princiltlcs of Marketing. l'lrilip Kotler, Armstlong. [)carson Education.
44
,
BC3C03 E-CON,IM E RCtr TVIANACENI ENtLecture llours per rveek: 5 Credits: 4
Intcrnal: 20 Erternal : 80
jectives:
o enable the studcnt to uuderstand basics of E - Clouluerce
o Gain a practical orientatiou to E-Cornrnerce ancl E- Business lnanagetuent
NI
ru
le I
-l'raditional
In oduction to E- conrmelce : Meaning and conccpt - E - conrrnerce Vis
C
erce - E- Business & E- Cornmerce - History olE - Cornrnerce - EDI - Importance, fleatures
fits of E- Commelce - hnpacts. Challenges & Linritations of E-Cornmelce
pply Chain Managernent & E - Cornrnerce
NI
ru
lc
l5 Hours
II
iness Models ol E - Conrnrerce: Business to Business - Business to custorners -Customers to
ers - Busittcss to Govemtnent- Business to ernployee - E- Comnrclce strategy -lnfluencing
1'a
rs of successlirI E- Commerce - E-Busincss Iufi'astluctule -The intcrrret -lntlanets and
-rhe
Ex
- world widc web - Voice over IP (volP) Intemet Standards - The HTTP Prorocol
B
cu
N,I
M
Int
M
N,I
EI
Itc
l.
2.
3.
4.
dio and Video Standards - Managing E- Business lnfrastructur'e - Wcb sclvices - New access
ces - Future ol the intemet in li'astructu re.
25 Hours
rr lc Ill
eting strategies & E- Comrnelce: Websitc - Components of website - Concept &Designilg
ite for E- Cornnrelce - Corporate Websitc - Portal - Search Engine Advertising - Entelgence of the internct as a conrpetitive advertising uredia els olinternet arlvertising - Weakness in Internet adverlising - Mobilc Clontmerce.
15 Houls
ule IV
nic Payrnent Systenr: lntroduction - Online pavntent systems - Prepaid and
id payrnent systems - E- cash - E- Chequc - Srlrarl Card - Credit Carti - Debit
- Elecn'onic pulse - Sccuritv issues on elecrlorric paynrent systent - Snlutions to
ity issues - Biometrics - Types of bionrctlics.
l5 Hours
tulc V
I and Ethical Issues irr E- Comrnerce: Sccrrlit_i issues in E- Cornrner.ce - Regulator.y
e wolk of E- conlrnerce.
05 Hours
rence Books:
Efrairn, David King et. el.: Electronic ('ornmelce: A Managcrial Pcr-spective,
Pearson Education Asia, Delhi.
ve Chaffey: E-Business and E-Comrncrcc Managcrnent, Pearson Eclucation.
lakota, Ravi: Fronticls of Electronic Corrrrnelce. Addison - Wesley, Dclhi.
ypoft, Jeffley F and .lau,orksi, Bernard J: Intloduction to E-Cornmerce. Tata McGraw
Hill,New Delhi.
tha Shurety: E-Business with Net Cornnrerce, Addison - Wesley, Sirr_uapore.
ch, Jason R: Starting an E-Comrnerce Business. IDC Books, Delhi.
udon, Kenneth C and Carol Guercio Traver: E-Contrnerce Business, l cc lr nology,
Society, Pealson Education, Delhi.
David A, and Thornas L.Case: Busincss Data Cotnrnunications. Pcalson
Education, Nerv Delhi.
illiam Stallings: Business Data Communications, Pealson Education, Neu, Delhi.
.15
:
BC4C04 QUANTITATIVE TECHNIQUES FOR BUSINESS
Lecture Hours per week : 5
:
objective
,
'nternat
Credits : 4
: 2o External : 8o
To familiarize student with the use quantitative techniques in managerial
decision making.
Module
I
Quantitative Techniques - lntroduction - Meaning and definition - Classification of eT
QT and other disciplines - Application of QT in business - Limitations.
05 Hours
Module ll
-
-
Correlation and Regression Analysis : Meaning and definition of Correlation - Karl
Pearson's co-effrcient of correlation - Rank correlation - Regression - Types Determination of simple linear regression - Ccefficient of determination.
20 Hours
Module lll
Set Theory - Probability: Concept of probability - Meaning and definition - Approaches
to probability - Theorems of probability Addition Theorem - Multiplication Theorem ,
Conditional probability - lnverse probability Baye's Theorem.
'
.
15 Hours
Module lV
Theoretical Distribution: Binomial distribution - Basic assumptions and characteristics Fitting of binomial distribution - Poisson distribution - characteristics - Fitting of Poisson
distribution - Normal distribution - Features and properties - Standard normal curve.
15 Hours
Module V
Statistical lnference : Testing of hypothesis - Procedure - Error in testing - Two tail tests
and one tail tests - Non parametric tests (Chi square test only) - Parametric tests - Z test
- Test of significance of large samples - Test for two sample means - Small sample mean
tests - Students t test - Analysis of Variance - F test - One way ANOVA
20 Hours
.
Reference Books
:
1. Richard l. Levin and David S. Rubin, Statistics for Management, Prentice Hall of
lnd ia, latest edition.
2. S.P.Gupta, Statistical Methods, Sultan Chand, latest edition
3. Sanchetti and Kapoor, Statistics, Sultan Chand.
4. G.C.Beri, "Statistics For Managemet",Tata Mc Graw Hill, 2003.
5. J.K. 5harma, "Business Statstics:, Pearson, 2004
6. Anderson Sweeney Williams, "Statistics for Business and Economics", Thomson.
7. R.P.Hooda, "Statistics for Business", Mc Millan.
8. Levine Krebiel & Bevenson, "Business Statistics", Pearson edition, Delhi.
4()
SYI,I,;\BI FOR OPEN COUITSES
(For Studerrts From Other Dcpartments)
B(l5l)01 E-COMMERCII
re IIours per rveek:
C'redits : 2
Internal : 10, Exterrral : 40
3
bjectives:
To enable the students to understand basics of E- Comrnerce.
To Gain a practical orientation to E-Commerce and E- Business management.
odulc Income
uction to E-Commerce: Meaning and concept - E-Conrruerce v/s Traditiorral
mmerce - E-Business &. E-Contrriercc - History of E- Conrmerce - EDI - lnrportance,
& bcncllts of E- Con-rnrcrcc - Inrpacts, challenges & limitations of E-Contmerce pply chain nrana_qenrent & E-Corlrnerce - E- Cornnrerce infrastructure.
l0 Hours
odule II
iness Models of E - Conrmerce: Busir.ress to business - Business to cu storDers mel's to custonrers - Busrness to governl-nent - Busincss to entployee - E - Cornrnerce
tegy - Influencin-q factors of successfirl E- Comrnerce.
l0 Hours
odule III
arketing Stlategies & E - Cor.nntercc : Website - Contponents of website - Concept &
igning website fbr E- Commercc - Cortorate website - Portal - Search Engirrc - Intcrnet
vertising - Ernelgence of the internet as a competitive advertising media - Modcls of
ernet advefiising - Weakness in irrtcrnct advertising - Nlobile commerce.
l0 Hours
odule
IV
:
-
Online payrnent systems - prcpaid and
id paynrent s-ystems - E-cash - [- cheque - Smart card - Credit card - Debit card nic purse - Security issues on elcctronic palrrnent system - Solutions to security
nic Payrtrent System
es
lntrocluction
- Biometr ics - Types of bionrctrics.
l5 Hours
dule V
Legal and Ethical Issues in E- Commerce
ltlt-llcfcc - Regu latory frame work o1' E-Cornmerce.
:
Secrrrity issues in E5 Hours
'\
Rel'erence Books:
Pearson Education Asia, De lhi.
2.
Kalakota, Ravi: Frontiers of Electronic Comnlerce. Acldison - Wesley. Delhi.
3. I{ayporr, Jeffrey F ancl Jau,orksi. Bernarcl J: lntrocluction to E-Cornmelce,
Tata Mc
"
Crau, Hill, New Delhi.
^ ' 4. Srnantha Shurety,: E-Business with Net Conrnrercc. Acldison - Wesley, Singapore.5. Rich,
A . Jason R: Stalling an E-Comrnerrce Business, IDG Books. Delhi.
6. I-audon, Kenneth C and Calol Guercio 'l'raver : E-Commerce business. Technology.
Society,
^
,l
Pearson Education, Delhi.
7. Stamper David A. and Tliouras L.Casc: Business Data Communications, Pearson
Eclucation, New Delhi.
8.
Willanr Stallings: Business Data Comnrunications. Pearson Education, New Delhi.
48
:
v
w
BCsDO2 -BAS ICS OF EN'I'ITE I' ItEN
I
lours per rveek
3
E URS
IIIP AND II
AGEIIIENT
Credits: 2
Ilrternal : 10, F-rternal :40
AN
h.lective:
To enablc thc studcnts to have an unclerstanding of thc basics of entreprcneursltip
and organisational rr.ranagement .
orlule I
undation of Business : concept of business - Commerce and Industry - Basic
nsidcrations in setting up a business entcrprisc - Social responsibility of business lrns of business organisations - Sole tradcr'- Parlnership - Joint-stock Companies - Corative organisations - State enterprises.
l5 Hours
orlrrle
II
tt'epretreurship: Concept of entrepreneur - Characteristics of entlepreneur - Types ancl
tions of an entrepre ncur'- Difference betrvecn cntrepreneur and uranager.- Role and
portance of Entreltreneurship Developnreut Progrnrme (EDp).
otlulc
05 Hours
III
nagelnent concepts: Meaning - Nature and characteristics of rlranagenrent ,l'tag€lrent as science, ar1 and professiou - Managernent and administration Levels of'
nagement -Henry Fayols Principles of rnanagement.
l0Hours
orlulc
I\/
nctions of Management : Meaning and inrportance of Planning - Steps in planning of plan - Nature and purpose of Olganisation - Typcs of organisation ntralisation Vs'decentralisation - Autholity Vs responsibility - Span of control- Meanin-r.r
'
Directing and Leadership - Theoly X and Y - Leadelship styles - Concept of Control ells in controllinr .
20 }Iours
49
A
Reference Books:
:
'+
-.
A,
A
.
.
^.
,^'
"'r\
I. Basu, Business Organisation and Management, Tata McGraw Hill.
2. Gupta. C.B. Modern Business Organisations, Mayur Paper Backs.
3. Mishra, N, Modern Business Or-ganisation, Sahitya Blrawan,
4. Singh, B.P., T.N. Chhabra, Business Organisation and Management,
Dhanpat Rai& Co.
5. Prasad. L.M., Principles and Practice of Managenrent.. Sultan Chand & Sons.
6.Rao. V.S.P, Narayatra.P.S., Principles and Practice of Management, Sultarr
Chand & Sons
7 .Koontz, H and Wechrick, H , Managentent. McGraw Hill Inc.
8.Khanka.S.S. Entrepleneurship Developrnent, Sultan Chand
9.Vasant Desai, Small Scale Industries and Entrepreneurship, Himalaya Publishels
50
BC5DO] I}ASIC ACCOUNI'ING
re llours pcr rvcck:
3
Credits : 2
Internal: 10, External:
40
bjective :
To cnable the students to acqtrirc knowledgeof Accounting principles and
Practicc
odule I
ic Accounting Concepts : Kinds of acconnts - Financial Accounting vs Management
ccounting - Dtluble Entry book keeping - Rules of debit and credit - Preparation of
urnal ancl l-cdgcr accounts - Problents.
'.-
I0 Ilours
odule II
bsidiary Rooks : cash Book - 'l'yres ol cash Book - problems pu.clrase Book
es Book
Sales Return Book - Purchases Return Book - Journal pr.oper.
l0 Houls
odule III
ial Balance l}'rors
-
Tyres of en'ors
-
Bank Reconciliation Statement
blems.
-
Sirnple
e
10 Hours
odule IV
nal Accounts ot'sole trading concerns : Trading and Plofit
eet - I)roblerus ri,itl.r simple adjustutc-nts.
&
Loss Accou6t
-
Balance
Houm
v
(Theor y and Problems rna,,- be irr the ratio of 30%
afi
l0o/o respectively)
V
5l
Rel'erence Books
:
.
Grcwal T S.. Double Entry Book Keeping
2.
Jain and Narang, Advanced Accolmtancy.
3.
Shukla and Grerval , Advanced Accountancy.
4.
Gupta and Radlraswamy, Advanced Accountancy.
5.
Gupta . R.L. Advanced Accountancy
I
A
52
CON{N,ION COURSES
BC3AI
I
IIASIC NUMERIC,\L
SKILLS
Credits : 4
Internal : 20, External : 80
Hours per lveek : 5
jectives
:
To enable the students to acquire knowledge of Mathenratics and Statistics.
At the end of tliis course, the students should have understood set operations,matrix
and Mathematics of finance, Statisttcal tools and their applications.
ule
S
F
Si
I
Opelation Venn Diaglants - Elements of Co-ordinatr- system - Matrices
ntental ideas about matrices and their operational rules - Matrix multiplication
velsion of square r.natrices of not ruore than 3rd order - Scllving systeut of
and Set
ultaneous linear equations.
15 Hours
dule II
ry of Ecluations : Meaning - tlpes of ecluations - Simple linear and Simultaneous
ations (only trvo variables) eliminations and substitution n.rethod only - Quadratic
tion factorization and formula rnethod (ax2 + bx +
c:0
fornr only) - Problems on
ness applications.
l0 Hours
53
Modulc
Ill
Progressiorrs: Arithmetic Progrcssions - Finding the 'rr'th tcrm of an Ap ancl also supr to
'n' terttls ol' an AP - Inserlion of Arithmctic rrreans in given tcnlls ol Ap apd
represcl)tation of AP - Geouretric Progression : Finding -n'th tcrrrr of GP - lnsertion of
GMs in givcn (iP and also lepresentation of GP - Matlrerr.ratics of Finance Simple and
compound ir)tcrcst (Sirnple problenrs only).
l5 l{ours
Module I\/
Meaning and Definition
Statistics - Scope and linritations - Statistical cnquiries
Scope ot'tlrc Pt'oblem - Methods to be employed Typcs of enquiries prescntation of
data by I)iagrarrtntatic and Glaphical Method - Fornration of Frequency Distribr-rtion.
of
l5 Flours
Module V
Measures ol'Central Tendency - Alitlrmetic Mean - Median - Mode - Geonretric ancl
Harmollic I\{cart - Measules of'r'ariation and standarcl. nteall and quar-lile cleviations
Skewness arlcl Kurlosis
and
Lor-enz-
cul've Analysis of Tinrc Scries
measurins -l'rcnd and Seasonal variations
Consumer plice and cost of living indices.
-
Index nuurber'
-
:
Methocls
Unweightecl incliccs
20 IIours
(1'hcory ancl problems may be rn the ratio of 20% ancl 80% rcspectively. Ap over.
view of thc topics is expected and only simple problems shall be given)
Relcrencc Books:
l.
Sundalcslrn and Jayaseelan
-
An Introduction to Business Mathernatics
Statistical i\4cthods.2. Dr. A K Arte& R
Mathclraf ics.
A
3.
Sanchethi and Kapoor
4.
Gupta S.l']
5.
Navancetlran P
-
-
P.R.
Vittal
-
prabhakar
Busincss Mathematics.
Statistical Methods
-
Business Mathcnratics
6. R.S.N Pillai, Mrs. Bhagavathi 7.
v
Statisrics
Business Mathernatics and Statistics.
54
-
ancl
A Text Book ol'Busincss
of
-
BC3A
I
2 GENERAL INI.'ORNIAI-ICS
ture Hours per week : 5
Credits : 4
Internal : 20, External : 80
.icctivcs:
1-o update and expancl lrasic Informatics
skills of the students.
To equip the students to ctl'cctivelyutilize the cligital knowledge resourccs fbr
thcir study.
rr
le I
n.lputers ancl Operating Systents
:
Features of Nerv Generation Personal Comlruters and
ipherals - Computer netu,orks - Types of netrvorks - Components
logy - Internet - Uses of intcrrrct - Introduction to Solirvare - License
T
-i
er-'ricrv of operating systenls and nlajor application solilvare.
Pr
of
-
nctworks Opcn source
l0 Hours
rulc
ics
In
A
Il
of
lT
:
Information
-
Pre-rccluisites and needs
- IT and its components - [1' and
Il' for National Integration - IT
- IT Applications - E-Govemance lications in Health Cale. Business, Commercc and Resource Managenrent
erging Trends in IT: Electronic Data Intel change - Mobile Computing SMS S - Wireless Applications Blue Tooth - Global Positional System - Inll.a Red
rrnication - Smart Card DNA Computing - Cloud computing
et
l5 l{ours
dule
III
wledge Skills for Higher Eclucation : Data, Infonnation and Knowledge - Knorvledge
gernent - Internet as a knorvleclge repository - Acadcrnic search techniclues - Case
y of academic websites - Basic concepts of IPR - Copy rights and Patents.
uctiolt to use of IT in teachilrg and leaming, Case study of educational sofiu,are ernic Service - INFLIBNEI-- NICENET - BRNET.
l5 l]ouls
5-s
Module IV
Social Infornratics : IT and society - Issues and concerns - Digital Divide - Free Sott*,ar.e
Movement - IT and industry - New opporlunities and threats - Cyber ethics Cyber
critnes Security - Privacy issues - Cyber Laws - Cybel addictions - Infornration
overload - Health issues - Guidelines tbr proper usage of conrputerc and internet ewaste and Grecn csmputing - Unicode - IT and regional lan_euages.
Module
15 Hours
v
for Office Management : Introduction to Linux - Linux systems - Linux
distributions - Operating systems and Linux - History of Linux and TINIX - Open source
soliware- Linux software- Software Repositories- Third party Linux RepositoriesProgramrtles
Linux Office and Data base softlvare - Internet servers - Development resourccs
Setting the Desktop - The GNOME Desktop environnrent
- Using the Metacity Winclow
Manager' - Using GNOME Panels - crrange in the GNoME preferences - Exiting
GNOME - Working with rvords and images - Desktop Publishing in Linux
Office.org ofllce suit.
References
l.
-
Using Open
2o Hours
Books:
Peter Norlon, Introduction to cornputers, Tata McGraw
Hill private Limited,
New Delhi,2009.
2. Alan Evans, ITL ESL, Leslie Lamport, Dolores Etter, Darren George,
Kenneth c Laoudon, Gary Rogers, Rainer Handel, INFORMATICS -Technology
in Action, Pearson Education, Delhi, 2009.
J. V.Raja[antan, Introduction To Information Technology, PHI Learning private
Lirlitecl,
New Delhi, 2009.
+.
6.
Alex Leon, The Complete Ret-elence Linux Sixth Edition, Tata McGraw Hill private
Limited, New Delhi, 2009.
Christopher Mathews Leon, Fundanreutals
of
Infomration technology, Leon Vikas,
Chennai, 2009.
Richard Peterson Negus, Linux Bible, wiley India private Linrited, 2009.
7. Mike McGrath, Linux In Easy Steps - Dr-eam Techpress, New Delhi,2009
8. Daniel Minoli &Emma Minoli, web comrnerce Technology Hand Book, Tata
McGr.arv
Hill, New Delhi,2009
5.
56
BC4,\
II
ENT'REI']RENt tJl{SHIP I)E\1Ir-LOPNIEN'I'
ture Hours per rveek :
Creclits : 4
Internal : 20, External : 80
5
,.iectives:
To familiarise
the stuclents rvith the concept of cntrcprencurship.
To identity and devclogr the entrepreneurial
talents of the studcnts.
To gencrate innovative business ideas in the emer_eing industrial scenalio.
dule
trepreneur and Fundaruentals of Entt'epreneurship: Entrepreneurial colltpetcucics ctors atTecting entrepl'encurial gror.vth - Role of entleprencur in econornic develoltnrent
hallenges of women entrepreneurs.
20 Houls
d
ule
cro. Small and
-
Licenses - Role of
rnotional institutions rvith spccial reference to KINFRA, KITCO, MSME & DICS
oncessions
-
N4ediunr Entcrprises: Legal Flanrework
Incentives and subsidies.
[0lloLrrs
rrlc III
rject Nlanagernent: Feasibility and Viability Analysis
ppraisal and evaluation
-
-
Technical
-
Financial
Nerrvork
-
Pro.jcct Reporl preparation.
30 I lotrrs
ulc I\/
Id tiflcation of Busrness Oltportunities in the Context ol Kerala: Rate ol ED Clubs
clustlial Policies - Skill dcvelopment for entreplcneurs - Business Incubation
M nrng
ting up of Business Incubation Centres.
:
l5
R 'erence Books :
l. S.S. Kanka , Entrepreneurial Developmcnt, Sultan Chand.
57
Hor.rrs
2.
Prasanna Chandra. Project Planning, Analysis, Selection, h.nplenrentation and
Review. Tata McGraw Hill.
3. Vasantha Desai , Dynarnics of Entrepreneurial Development, Hin.ralaya.
4. C.B. Gupta & N.P. Sreenivasan, Entrepreneurial Development, Sultan Chand.
5. Nirmal K Gupta , Small Industry -Challenges and Perspectives, Anrnol Publications.
6. Vasantha Desai , Small scale Industries and Entrepreneurship, Hinralaya.
58
BC4AI4 I}ANKING .\ND INSURANCE
turc flours per rveek:
Credits:
5
4
Internal : 20, Erternal: 80
b.icctit'es:
To enable the students to acquire knou,lcdge about basics of Banking and
I
n su
rance.
To lamiliarisc the studcrrts with the trodern trends in bankins.
le I
roduction
orl
u
Banking : N{eaning and definition - Origin and developrnent of banking stomer of a bank - Stn:cture of banking in India - Banks and econontic development
nctions of comtrtercial banks (conventional and innovative functions) Centr al bank
I Functions -Emerging trends in banking.
to
l5 Hours
ule
II
Dellnition - Charactcristics Tlpes parties to negotiable
trunrents - Clieques - Typcs of cheques - Clossing o1'cheques Dratis - Cheque vs.
1i - Endorsement - Significance - Regularity of endorsernent
- Liabiliti, of enclorser -
gotiablc Instruments
:
ctronlc paymcnts.
l5
ule
Hour-s
III
anking - Centralised online Real time Electronic Banking (CORE) - Electronic
ing Seruice (ECS) - Electronic Fund Transt-er (EFT) Real Tirne Gross Settlement
(r CS) - National Electronic Fund Transfer (NEFT) - Society fbr Worldu,ide Interbank
F i ancial Telecornmunication (SWIFT) - E-chcque Any Time Money ATM s _
it cald - Debit card Smart card - Internet banking - Mobite banking TeleC
king
!'15
rlulc
I
t
i
l\/
Hours
uction to Insurance : Concept - Need of insurancc - Insurance as a social security
I - Insulance and econorric developn.rent - Principles of insurance - various kinds of
l'ance Life and General insurance (Fire, Marinc, Medical, Personal Accident ,
perl,v' and Motor Vehicles Insurancc)
-
Fcaturcs
- Life Insurance Vs
General
ce.
l5 I{ours
59
Module V
Li[e Insurance - Law relating lo life Insurance - Ceneral Principles of Life Insumnce
Contract: Proposal and Policy - Assignment and Nomination - Title and claims - General
Insurance - Lalv relating to General Insurance - IRDA - Powers and lbnctions Insurance business in India
'
.
-
l5 Hours
-
a.
ReferenceBooks:
1. Shetdon H.P : Practice and Law of Banking.
:
'
'
- e
2. Bedi. H.L : Theory and Practice ofBanking.
3- Maheshwari. S.N. : Banking Law and Pmctice.
4.
Shekar.
5.
Pannandikar
K.C: BankingTheorylaw and Practice.
& Mithami': Banking in India.
6. Radhaswamy&
Vasudevan: Text Book ofBanking.
7- Indian Institute of Bankers (Pub) Cornmercial Banking Vol-I/Vol-II (part
vol-
I&
[I.-
8. Varshaney: Banking Law and Practice.
'
"
'
-
9. Dr. P. Periasamy: Principlesand Practiceof Insurance
Himalaya Publishing House, Delhi.
10.
Inderjit Singh, Rakesh Katpl & Sanjay Arora: Insurance Principles and
Practices,Kalyani Publishers, Chennai.
I
l. M-N. Mishra: Iirsurance Principles
lL
:
G- Krishnaswamy: Principles
&
and Practice, S. Chand
& Company Ltd, Delhi.
Practice of Life Insurance
13. Kothari & Bahl : Principles and Pratices of lnsurance
14. B-S. Khubchandani, "Practice and Law
of Bankingl',Mac Millan India
Ltd
15. K.C. Nanda," Credit Banking*, Response Book, Sage Pub'lication,1999-
60
l-
,2000.
II)
Fly UP