FACULTY OF COMMERCE B.COM (HONS)

SYLLABUS

DR VISHWANATH KARAD MIT - WORLD PEACE UNIVERSITY

FACULTY OF COMMERCE

B.COM (HONS)

2021-24

PROGRAMME STRUCTURE

Preamble:

The Undergraduate Program in Commerce, Fully Integrated with Association of

Chartered Certified Accountants, UK Curriculum.

Bachelor of Commerce (Hons.) in International Accounting & Finance. Integrated with

Associate of Chartered Certified Accountant (ACCA) UK program aims to strengthen a

global profession based on the application of consistent standards in the world of

commerce education. The program is designed to provide competitive edge to the

students to solve global business challenges. Since the curriculum is embedded in the B.

Com (Hons.) syllabus, the students can finish ACCA Professional qualification without

much additional training by seeking the exemption of six subjects.

Approved by

Dr. Anjali Sane Dr. Shailashree Haridas

HOS and Asso Dean Dean & Chairman, Board of Studies

Vision and Mission of the Programme

Vision of the School:

• To provide excellent value based commerce education to develop the students having global

competencies for employment/entrepreneurship.

Mission of the School:

• To offer academic programs in conventional and in emerging fields of Commerce which will

be supported by relevant co-curricular and extra-curricular activities and strong industry

academia interface.

• To groom the students with life-skills, values and social responsibility enabling learners to

make meaningful contributions globally.

• To develop overall personality of the students to create future responsible global citizens.



Programme Educational Objectives

• To provide world-class undergraduate commerce curriculum using MIT-WPU method.

• To sharpen a students’ analytical and decision-making skills.

• To facilitate students with skills and abilities to become competent and competitive in

the global work environment.

• To develop entrepreneurship and managerial skills in students so as to enable them to establish and manage their business establishments effectively.

• To provide bright career opportunities to the students in the field of global finance.

• To make students well versed to use modern technology in the field of International Accounting and Finance.

Approved by



Programme Specific Outcomes

The program enables students to understand fundamentals of accounting, taxation,

costing, financial management, auditing and management accounting.

This course aims to motivate students to pursue higher studies like Chartered

Accountancy, Cost Accountancy, MBA in Finance, Company Secretary, M. Com in

Accountancy and ACCA.

It enhances student’s communication skills, social skills and computer skills.

It also updates students with business and corporate laws as well as economics.

It will help to facilitate students with skills and abilities in order to understand the

influences of Accounts, Audit, Taxation and Business in order to get assurance of good

careers and job placements.

Students will also be able to develop entrepreneurship and managerial skills in students so

as to enable them to establish and manage their business establishments effectively.

It will help to sharpen a students’ analytical and decision making skills by applying the

knowledge of B. Com (Hons) in order to bring a positive change in the society.

Students will be able to develop multicultural and global perspective by using modern

technology in the field of International Accounting and Finance.

Approved by



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Programme Structure:

(a) Programme duration: 3 years Programme

(b) System followed: Trimester Pattern

(c) Credits System: Three years – Nine Trimesters Programme

(d) Credits for activities other than academics:

Internship and Field Report: 11 Credits for which the students have to complete the

project work in the 9th Trimester.

(e) Assessment Criteria: As per MIT-WPU norms.

(f) Mandatory Attendance to appear for examination: As per MIT WPU norms

(g) Medium of Instruction and Examination: English

(h) Eligibility criteria for admission to the Programme:

a. Passed 12th / (10+2) / HSC with English subjects

b. (OR) three years’ diploma conducted by BTE, Maharashtra after SSC

c. (OR) passed its equivalent examination.

Approved by



Bachelor of Commerce

2021-24

A. Definition of Credit:

3 hr. Lecture / Tutorial per week 2 Credits



B. Credits:

Total number of Credits for Three years undergraduate B.Com. Programme would be

140.

C. Structure of Credits for Undergraduate B.Com. Programme:

Sr. No. Category Breakup of Credits

1 Core Courses 119

2 Peace Courses 10

3 Internship 11 Total: 140

Approved by



Course code and definition: -

First Year (Batch 2021-22)

Nature of the Course

Code Subject Credit

Trimester-1[14 credits]

Co

mp

uls

ory

Co

urs

e

Core BCO101A Financial Accounting 3

Core BCO102A Microeconomics 3

Core

(WP)

WPC101A World Famous Philosophers, Sages/Saints and

Great Kings

2

Ele

ctiv

e

Co

urs

e

Any

Two

BCO103A Business Statistics 3

BCO104A Business Ethics 3

Trimester-2 [15 credits]

Co

mp

uls

ory

Co

urs

e

Core BCO107A Advanced Financial Accounting 3

Core BCO108A Macroeconomics 3

Core BCO109A Business Regulatory Framework I 3

Core BCO114A Accounting in Business 3

Core BCO115A Advanced Business Accounting 3


Co

mp

uls

ory

Co

urs

e

Core BCO117A Special Accounts 3

Core BCO119A Tally ERP {Accounting & Inventory Features} 3

Core

(WP) WPC302A

Study of Languages, peace in communication

and human dynamics

2

Core BCO122A Corporate and Business Law 3

Core BCO123A Management Accounting 3

Total Credits First Year 43

Approved by



Second Year (Batch 2022-23)

Nature of the Course

Code Subject Credit


Co

mp

uls

ory

Co

urs

e

Core BCO201A Corporate Accounting 3

Core BCO202A Auditing-I 3

Core BCO203A Tally ERP {Statutory, Taxation & Audit} 3

Core BCO209A Advanced Financial Reporting 4

Core BCO210A Audit and Assurance 3


Com

pu

lsory

Co

urs

e

Core BCO211A Fundamentals of Financial Management 3

Core BCO212A Auditing-II

[Green Audit, HRM Audit, NGO Audit] 3

Core

(WP)

WPC501A Philosophy of Science and Religion/ Spirituality

2

Core BCO218A Financial Management 4

Core BCO219A Strategic Business Leader 4


Co

mp

uls

ory

Cou

rse

Core BCO220A Direct Tax I 3

Core BCO221A Cost and Management Accounting 3

Core BCO222A Indian Financial System 3

Core

BCO228A Performance Management 4

Core BCO229A

Taxation (UK) 3

Total Credits Second Year 48

Approved by



Third Year (Batch 2023-24)

Nature of the Course Code Subject Credit


Com

pu

lsory

Cou

rse

Core BCO301A Direct Tax II 3

Core BCO302A Advanced Cost and Management Accounting 3

Core BCO304A GST 3

Core

(WP)

WPC701A Indian Tradition, Culture and Heritage 2

Core BCO315A Advanced Performance Management I 4

Core BCO316A Advanced Financial Management 4


C

om

pu

lsory

Cou

rse

Core BCO317A International Tax Laws 3

Core BCO318A Foreign Exchange Management 3

Core BCO319A Commodity Market Operations 3

Core

( WP)

WPC901A Humanities- Ethical, Moral and Social

Sciences 2

Core BCO331A Strategic Business Reporting 4

Core

BCO332A Advanced Performance Management II 4


Compulsory

Core BCO333A Internship 11

Total Credits Second Year 49

Grand Total (43+44+45) 140

Approved by



The University shall follow a 10-point grading system with the following letter

Grades as given below:

Table Showing Grades & Grade Points

Marks Out of Letter Grade Grade Point

100

80-100 O: Outstanding 10

70-79 A+: Excellent 9

60-69 A: Very Good 8

55-59 B+: Good 7

50-54 B: Above Average 6 45-49 C: Average 5

40-44 P: Pass 4

0-39 F: Fail 0

Ab A: Absent 0

Approved by



B. Com Hons (First Year) (Batch 2021-22) Trimester – I

Type: (Refer Para 11 of Academic Ord. 2017) **Assessment Marks are valid only if Attendance criteria are met

Weekly Teaching Hours: 23 hrs * CCA: Class Continuous Assessment

Total Credits: First Year B. Com Trimester I: 14 credits * LCA: Laboratory Continuous Assessment

Sr. No. Course Code Name of Course Type

Weekly Workload Hrs. Credits Assessment, Marks

Theory Tutorial Lab Th Lab CCA* LCA*

End

Term

Test

Total

1 BCO101A Financial Accounting Core 5 -- -- 3 -- 50 -- 50 100

2 BCO102A Microeconomics Core 5

-- -- 3

-- 50 -- 50 100

3

WPC101A Classical Languages Effective

Communication and Human

Dynamics-1

Peace 3 -- -- 2 --

70 --

30 100

4 BCO103A Business Statistics 5 -- -- 3 -- 50 -- 50 100

5 BCO104A Business Ethics 5 -- -- 3 -- 50 -- 50 100

B. Com Hons (First Year) (Batch 2021-22)

Trimester – II

Type: (Refer Para 11 of Academic Ord. 2017) **Assessment Marks are valid only if Attendance criteria are

met


Total Credits: First Year B. Com Trimester II: 15 credits * LCA: Laboratory Continuous Assessment

Sr. No. Course

Code Name of Course Type

Weekly Workload

Hrs. Credits Assessment Marks **

Theory Tutorial Lab Th Lab CCA* LCA* End Term

Test Total

1 BCO107A Advanced Financial Accounting Core 5 -- -- 3 -- 50 -- 50 100

2 BCO108A Macroeconomics Core 5 -- --

3 -- 50 -- 50 100

3 BCO109A Business Regulatory Framework I Core 5 -- -- 3 -- 50 -- 50 100

4 BCO114A Accounting in Business Core 5 -- -- 3 -- 50 -- 50 100

5 BCO115A Advanced Business Accounting Core 5 -- -- 3 -- 50 -- 50 500

B. Com Hons (First Year) (Batch 2021-22)

Trimester – III



Total Credits: First Year B. Com Trimester III: 14 credits * LCA: Laboratory Continuous Assessment

Total First Year B. Com Credits: 43 Credits

Sr. No. Course


Weekly Workload

Hrs. Credits Assessment Marks**


End

Term

Test

Total

1 BCO117A Special Accounts Core 5 -- --

3 -- 50 -- 50 100

2 BCO119A Tally ERP (Accounting and Inventory

Features) Core 5 -- -- 3 --

50 --

50 100

3 WPC302A Peace Course Core

(WP)

3 -- -- 2 -- 70

-- 30 100

4 BCO122A Corporate and Business Law Core 5 -- -- 3 -- 50 -- 50 100

5 BCO123A Management Accounting Core 5 -- -- 3 -- 50 -- 50 100

B. Com Hons (Second Year) (Batch 2022-23)

Trimester – IV



Total Credits: Second Year B. Com Trimester I: 16 credits * LCA: Laboratory Continuous Assessment

Sr. No. Course


Weekly Workload


The

ory

Tutor

ial

L

a

b

Th

L

a

b

CCA

*

LC

A*

En

d

Ter

m

Tes

t

Total

1 BCO201A Corporate Accounting Core 5 -- -- 3 -- 50 -- 50 100

2 BCO202A Auditing-I Core 5

-- -- 3

-- 50 -- 50 100

3 BCO203A Tally ERP {Statutory, Taxation & Audit} Core 5 -- -- 3 -- 50 -- 50 100

4 BCO209A Advanced Financial Reporting Core 6 -- -- 4 -- 50 -- 50 100

5 BCO210A Audit and Assurance Core 5 -- -- 3 -- 50 -- 50 100

B. Com Hons. (Second Year) (Batch 2022-23)

Trimester – V



Total Credits: Second Year B. Com Trimester II: 16 credits * LCA: Laboratory Continuous Assessment

Sr. No. Course


Weekly Workload



End

Term

Test

Total

1 BCO211A Fundamentals of Financial Management Core 5 -- -- 3 -- 50 -- 50 100

2 BCO212A Auditing-II

[Green Audit, HRM Audit, NGO Audit] Core 5

-- -- 3

-- 50

-- 50 100

3 WPC501A Philosophy of Science and Religion/ Spirituality

Core

(WP)

3 -- -- 2 -- 70

-- 30 100

4 BCO218A Financial Management Core 6 -- -- 4 -- 50 -- 50 100

5 BCO219A Strategic Business Leader Core 6 -- -- 4 -- 50 -- 50 100

B. Com Hons (Second Year) (Batch 2022-23)

Trimester – VI

Type: (Refer Para 11 of Academic Ord. 2017) **Assessment Marks are valid only if Attendance criteria are

met


Total Credits: Second Year B. Com Trimester II: 16 credits * LCA: Laboratory Continuous Assessment

Total Second Year B. Com Credits: 48 Credits

Sr. No. Course


Weekly Workload



End

Term

Test

Total

1 BCO220A Direct Tax – I Core 5 -- -- 3 -- 50 -- 50 100

2 BCO221A

Cost and Management Accounting Core 5 -- --

3 -- 50 -- 50 100

3 BCO222A

Indian Financial System Core 5 -- -- 3

-- 50 -- 50 100

4 BCO228A Performance Management Core 6 -- -- 4 -- 50 -- 50 100

5 BCO229A Taxation - UK Core 5 -- -- 3 -- 50 -- 50 100

B. Com Hons (Third Year) (Batch 2023-24) Trimester – VII

Weekly Teaching Hours: 30 hrs. **Assessment Marks are valid only if Attendance criteria are met

*CIA: Continuous Internal Assessment Total Credits: Trimester-VII: 19 Credits * LCA: Laboratory Continuous Assessment

Sr. No. Course


Weekly Workload



End

Term

Test

Total

1 BCO301A Direct Tax – II Core 5 -- -- 3 -- 50 -- 50 100

2 BCO302A

Advanced Cost and Management Accounting Core 5 -- --

3 -- 50 -- 50 100

3 BCO304A

GST Core 5 -- -- 3

-- 50 -- 50 100

4 WPC701A

Indian Tradition, Culture and Heritage Core (WP) 3 -- -- 2 -- 70 -- 30 100

5 BCO315A Advanced Performance Management - I Core 6 -- -- 4 -- 50 -- 50 100

6 BCO316A Advanced Financial Management Core 6 -- -- 4 -- 50 -- 50 100

B. Com Hons (Third Year) (Batch 2023-24) Trimester – VIII


Total Credits: Trimester-VIII: 19 Credits *CIA: Continuous Internal Assessment * LCA: Laboratory Continuous Assessment

Sr. No. Course


Weekly Workload



End

Term

Test

Total

1 BCO317A International Tax Laws Core 5 -- -- 3 -- 50 -- 50 100

2 BCO318A

Foreign Exchange Management Core 5 -- --

3 -- 50 -- 50 100

3 BCO319A

Commodity Market Operations Core 5 -- -- 3

-- 50 -- 50 100

4 WPC901A Humanities- Ethical, Moral and Social

Sciences

Core

(WP)

3 -- -- 2 -- 70

-- 30 100

5 BCO331A Strategic Business Reporting Core 6 -- -- 4 -- 50 -- 50 100

6 BCO332A Advanced Performance Management - II Core 6 -- -- 4 -- 50 -- 50 100

B. Com Hons (Third Year) (Batch 2023-24) Trimester – IX


Total Credits: Trimester-II: 11 Credits *CIA: Continuous Internal Assessment

Total Second Year B. Com Credits: 49 Credits * LCA: Laboratory Continuous Assessment

Sr. No. Course


Weekly Workload



End

Term

Test

Total

1 BCO333A Internship Core -- -- -- 11 -- 50 -- 50 100

Trimester I

COURSE STRUCTURE

Course Code BCO101A

Trimester I

Course Category Compulsory

Course Title Financial Accounting

Teaching Scheme and Credits Weekly

load hrs.

L T Laboratory Credits

45 - - 3

Trimester : I

Pre-requisites: Basic knowledge of book keeping and accountancy

Course Objectives:

Knowledge: To acquire conceptual knowledge of Financial Accounting

Skills: Students can rectify errors and prepare final accounts. Students can do interpretation of final

accounts

Attitude: Problem identification and solving attitude will be developed.

Course Outcomes:

Students will be able to apply conceptual knowledge of Financial Accounting in practice.

Course Contents:

Topic Description No. of

Lectures

Unit 1: Introduction to Financial Accounting

1.1 Meaning and scope of Accounting: Need, development and definition

of accounting

1.2 Concepts and Conventions of Accounting.

1.3 Branches of accounting

1.4 Rules of Accounting

1.5 Accounting Equation Approach

7

Unit 2: Accounting Standards

2.1 Introduction to Accounting Standards

2.2 Objectives of Accounting Standards

2.3 Benefits and Limitations of Accounting Standards

2.3 Process of Formulation of Accounting Standards in India

2.4 List of Accounting Standards in India (AS)

2.5 Need for Convergence Towards Global Standards

2.6 International Financial Reporting Standards as Global Standards

2.7 Benefits of Convergence with IFRS

2.8 Applicability of Accounting Standards in India

7

Unit 3: Flow of Accounting Process

3.1 Journal, Ledger, Trial balance and Final Account

3.2 Bank Reconciliation Statement

7

Unit 4 Final Accounts of Trading Organization

4.1 Introduction

12

4.2 Parts of Final Account: Trading Account, Profit and Loss Account

4.3 Adjustments

Unit 5: Accounting for Incomplete Records (Single Entry)

5.1 Meaning of incomplete records (Single Entry)

5.2 Characteristics, limitations of incomplete records

5.3 Difference between Single entry and Double Entry

5.4 Types of Single Entry: Pure Single entry, Simple Single Entry, Quasi single

entry

5.5 Conversion of Single Entry into Double Entry: Statement of Affairs method,

Final Accounts method

12

Total Lectures 45

Learning Resources:

Text Book:

• Advanced Accounts: By M.C.Shukla & S.P. Grewal (S.Chand & Co. Ltd. New Delhi)

Reference Books :

• Financial Accounting: By P. C. Tulsian (Tata McGraw-Hill Publishing Co. Ltd. New

Delhi)

• Financial Accounting: By A.Mukharji & M.Hanif (Tata McGraw-Hill Publishing Co.

Ltd. New Delhi)

• Financial Accounting: By S.N. Maheshwari & S.K. Maheshwari (Vikas Publishing

House Pvt. Ltd)

• Advanced Accountancy: By S.P. Jain & K.N. Narang (Kalyani Publishers, New Delhi)

• Advanced Accountancy: By R.L.Gupta & M. Radhaswamy (Sultan Chand & Sons,

New Delhi) Pedagogy:

Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning.

Assessment Scheme:

Internal evaluation of each subject will be for 50 marks, which is divided as follows: Class Continuous Assessment (CCA)

Assignments Mid Term Test Presentations/ Faculty choice

Total

15 20 15 50

Term End Examination: (50 marks)

Prepared By

Ms. Manisha Shedge

Checked By

Prof. Hemant Bhise

Verified By

Mr. Ashish Kathale

Dr. Anjali Sane

HOS and Associate Dean

Dr. Shailashree Haridas

Dean and Chairman, Board of Studies

Course Code BCO102A

Trimester I


Course Title Microeconomics

Teaching Scheme and Credits

Weekly load hrs.


45 0 -- 3

Pre-requisites: Basic knowledge of economics

Course Objectives:

1. Knowledge: To make the students aware of the concepts and theories of microeconomics.

2. Skills: To enable students to apply micro economic concepts in various current commerce and

business contexts.

3. Attitude: To inculcate a sense of economic way of thinking.

Course Outcomes:

After completing the course, the student shall be able to:

a) describe the nature and scope of micro economics, demand, supply and their components and

determinants.

b) expose the behavior of production function and cost function in the short run and long run, and its

application.

c) Elucidate the price and output determination in various forms of market, and pricing strategies.


Lectures

Unit I Introduction to Micro Economics

(a) Definition, scope and nature of microeconomics, (b) Principles of

economics (c) Central problems of an economy.

06

Unit II Theory of Demand and Supply

(a) Utility and DMU, Meaning and determinants of demand, Law of demand

(b) Meaning and determinants of supply, Law of supply (c) Elasticity of

Demand & Supply: Features, Price & Income Equilibrium.

13

Unit III Theory of Production and Cost

(a) Meaning and Factors of production, (b) Laws of Production – The Law of

variable proportions and Laws of returns to scale [TR, AR, MR] (c) Concepts

of Costs- Short-run and long-run costs, Average and marginal costs, Total,

fixed and variable costs (d) Economies & Diseconomies of Scale

13

Unit IV Price Determination in Different Markets

(a) Various forms of markets – Perfect Competition, Monopoly, Monopolistic

Competition and Oligopoly, (b) Price determination in these markets

13

Learning Resources:

Text Book:

• N. Gregory Mankiw, Principles of Microeconomics, Cengage Learning India Private

Limited, Latest edition.

Reference Books:

• Paul A Samuelson, William D Nordhaus, Economics, McGraw-Hill Education, Indian

Edition, 19th edition, 2012.

• Lipsey and Chrystal, Economics 13e, Oxford University Press,

• Ahuja H. L. Modern Macroeconomics: Theory and Applications, Chand and Co. Ltd,

New Delhi, 19th Edition, 2016.

• D. N. Dwivedi Micro Economics – Pearson Publication, New Delhi, 2011

E-resources:

• www.rbi.org.in

• www.sebi.gov.in

• www.nseindia.com

Web Resources:

• The Economic Times

• The Financial Express Pedagogy:

Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual

learning.

Assessment Scheme: Internal evaluation of each subject will be for 50 marks is divided as

follows: Class Continuous Assessment (CCA) (with % weights)

Assignments

Mid-term Other parameters

Total

15 20 15 50


Prepared by Checked by Verified by

Dr. Jivan Biradar Dr. Anjali Sane Mr. Ashish Kathale


HoS & Associate Dean & Chairman, Board of Studies

http://www.rbi.org.in/

http://www.sebi.gov.in/

http://www.nseindia.com/

Course Code BCO103A

Trimester I

Course Category Elective

Course Title Business Statistics


Weekly load hrs.


45 -- -- 3

Pre-requisites: Students should have basic knowledge of Mathematics and Statistics

Course Objectives:

1. Knowledge: To learn to apply commonly used statistical methods in business context.

2. Skills: To develop ability to use statistical tools to perform analysis of data through common

descriptive measures

3. Attitude: To familiarize students with the basic statistical tools used to summarize and analyze

quantitative information for decision making.

Course Outcomes: After studying this subject, students shall be able to

1. Equip with the tools of processing and description of statistical data.

2. Develop competence to use computer for statistical calculations especially for comparative

large-sized problems.

Course Contents:


Lectures

Unit 1 Methods of Central Tendency

1.1 Introduction of Mean, Types of Mean, Arithmetic Mean, Geometric

Mean, Harmonic Mean 1.2 Median, Mode – Calculation, Properties and Application

7

Unit 2 Methods of Dispersion

2.1 Range, Coefficient of Range, Quartile Deviation, Coefficient of Quartile

Deviation

2.2 Mean Deviation, Standard Deviation Coefficient of Variation, Variance

– Calculation, Properties and Application.

8

Unit 3 Correlation and Regression Analysis

5.1 Correlation Analysis meaning and it types

5.2 Correlation Coefficient as a measure of relation

5.3 Covariance of two random variables – Calculation and Application

Karl Pearson’s Product-moment Correlation Coefficient (r) and Spearman’s

Rank Correlation Coefficient (R) and Scatter Diagram

5.4 Regression Analysis. Principle of least squares and regression lines.

Regression equation and estimation. Standard Error of Estimation.

10

Unit 4 Index Numbers

4.1 Meaning and uses of index numbers. Construction of index numbers;

fixed and chain base: univariate and composite. Aggressive and average of

relatives- simple and weighted

4.2 Test of adequacy of index numbers, Base Shifting, splicing and deflation.

Problems in construction of index numbers.

4.3 Construction of consumer price indices. Important share price indices

including BSE, SENSEX and NSE NIFTY

10

Unit 5 Time Series Analysis

5.1 Component of time series. Additive and multiplicative model.

5.2 Trend Analysis. Fitting of trend line using principle of least square –

linear, second degree parabola and exponential. Conversion of annual linear

trend equation to quarterly/monthly basis and vice-versa. Moving averages.

5.3 Seasonal Variations- calculation and uses. Simple averages, ratio-to-

trend, ratio-to-moving averages and link-relative methods.

10

Total lectures 45

Learning Resources:

Text Book:

• S. P. Gupta, Business Statistics, Sultan Publication, Latest Edition

• Dr. Padmalochan Hazarika, Business Statistics, S. Chand Publication, Latest Edition

Reference Books:

Ken Black, Business Statistics For Contemporary Decision Making, Wiley Publication, 2019 Edition

Pedagogy:


learning.

Assessment Scheme: Internal evaluation of each subject will be for 50 marks, is divided as

follows:

Assignments Mid Term Other Parameters Total

15 20 15 50


Dr. Jivan Biradar Dr. Priyanka Gujrati Mr. Ashish Kathale Prepared by Checked by Verified By

Dr. Anjali Sane Dr. Shailashree Haridas HoS & Associate Dean Dean & Chairman, Board of Studies

Course Code BCO104A

Trimester I

Course Category Elective

Course Title Business Ethics


Weekly load hrs.

L T Laboratory Credit

45 0 -- 3

Pre-requisites: The course is based on the knowledge and competencies provided by the following

disciplines: - General management. - Theory of organization and Organizational behavior. - Theory and history of management. - Economic analysis of a firm.

Course Objectives:

1. Knowledge: To provide the basic concepts of ethics and its role in business, entrepreneurship

and economy,

2. Skills: To identify consequences of unethical business activities on the development of

Croatian / transition / global society. 3. Attitude: To inculcate a sense of business ethics and corporate social responsibility.

Course Outcomes:

After taking the course of Business Ethics students should know:

1. Reasons of emergence of Business Ethics and CSR concepts and the main stages of their

genesis;

2. Problems, opportunities and methods of formation of ethical and morality behavior of

personnel;

3. Possibilities of regulation of ethical violations and counteraction of corruption in the

organization;

4. CSR international standards;

5. how to coordinate policy of CSR to abilities and the purposes of development of the

organization, which competitive advantages of SCR are got by the company.

Course Contents:

Topic Description No. of Lectures

Unit 1 Introduction –

1.1 Meaning and Nature of Ethics, Moral and Ethics. Importance of Ethics.

1.2 Types of Ethics, Causes of Unethical behavior, Factors influencing

business.

12

Unit 2 Corporate Ethics – ethical behavior & audit of ethical behavior

2.1 Individual ethics, Professional Ethics, The Difference Between

Workplace Ethics and the Law.

2.2 Gandhian Philosophy of ethical behavior, Social Audit and Presentation.

10

Unit 3 Ethics in Globalization Era.

3.1. Global Business Network. Relationship among Business, Business

Ethics and Business, Development.

3.2. Developing Business ethics in Global Economy. Marketing ethics in

foreign trade.

7

Unit 4 Concept of Corporate Social Responsibility. 4.1 Relationship between C.S.R. and Business Ethics. 4.2 Arguments for and against Corporate Social Responsibility.

8

Unit 5 Business Ethics and Environment Protection.

5.5 Business Ethics and Consumer Protection. Business Ethics and judicial

Justice.

5.6 Justice and Economic system ethics relating to environment protection.

8

Total 45

Learning Resources: Text Book:

• Business Ethics – Gautam Pherwani

• Business Ethics – Ritu Pamraj

• Business Ethics - Prof. Agalgatti

• Business Ethics - Manuel G Velasquez • Business Ethics - O.C.Ferrell, John Paul Fraedrich,Lindaferrell

Suggested Reading: • “The Coca-Cola Company Struggles with Ethical Crises” (starting on page 308) • “Martha Stewart: A Brand in Crisis” (starting on page 343) • “Arthur Andersen: Questionable Accounting Practices” (starting on page 359)

Online Journals/Web Resources: 1. https://www.chakreview.com/business-ecomony/Indian-Stock-Market-Scam-by-

Harshad-Mehta 2. https://tradebrains.in/satyam-scam/ 3. International Journal of Management and Social Sciences Research

(IJMSSR) ISSN: 2319-4421

4. http://intranet.mitwpu.edu.in/academics/referencing.html Pedagogy: Case discussion, Group Discussion, Problem solving, assignment, conceptual and

https://www.chakreview.com/business-ecomony/Indian-Stock-Market-Scam-by-Harshad-Mehta

https://www.chakreview.com/business-ecomony/Indian-Stock-Market-Scam-by-Harshad-Mehta

https://tradebrains.in/satyam-scam/

http://intranet.mitwpu.edu.in/academics/referencing.html

contextual learning, Recent Newspaper article. Review of Research Article.

Assignments Mid Term Other Total

15 20 15 50


Dr. Jyoti Mishra Dr. Shubhangi Gaikwad Mr. Ashish Kathale

Prepared by Checked by Verified By

Dr. Anjali Sane Dr. Shailashree Haridas HOS & Associate Dean Dean & Chairman, Board of Studies

Course Code BCO108A

Trimester II


Course Title Macroeconomics


Weekly load hrs.


45 0 -- 3

Pre-requisites: Students are expected to have introductory knowledge of economics & Indian

Economy.

Course Objectives:

1. Knowledge: The objective of the course is to familiarize the students the basic concepts of

Macroeconomics and their applications in the field of Commerce and Finance.

2. Skills: To make an undergraduate student aware of the basic theoretical framework underlying in the

field of Macroeconomics and its application in real life.

3. Attitude: To inculcate a sense of economic way of thinking.

Course Outcomes:


a) describe the nature and scope of macro Economics, Income, Expenditure and their

components and determinants.

b) expose fiscal and monetary policy implications on various macroeconomic variables.

c) elucidate causes and effects of different types of inflation and trade-off between inflation and

unemployment.

Course Contents:


Lectures

UNIT 1: National Income and Flow of Income

1.1. Concept of Macroeconomics, Variables of Macroeconomics

1.2. Circular flow of income/output, C+I+G+ (X-M)

1.3. National Income Accounting: Concepts and measurement of National

Income (numerical examples preferred)

1.4. Real & Nominal GDP, Recent changes in the base year shift of GDP

08

UNIT 2: Employment, Output and Price level determination

2.1. Principle of Effective demand – Consumption function, Investment

function, multiplier and accelerator, Aggregate demand, Aggregate Supply

2.2. Business Cycles: Definition, types & causes

2.3. Inflation and deflation: Meaning, types & reasons for inflation

2.4. Methods of controlling inflation, Philips curve.

09

UNIT 3: Macroeconomic Policies

3.1. Macro-Economic Policies: Fiscal Policy, Monetary Policy

10

3.2. Art of making Monetary and Fiscal Policies

3.3. Concept of union budget, deficit budget, Concept of revenue deficit, fiscal

deficit

3.4. Analysis of recent budget, Indian experience of Monetary Policy vs Fiscal

Policy

UNIT 4: Balance of Payments & Foreign Exchange

4.1. Balance of Payment: Concept, Balance of trade, Ways of balancing balance

of payment, Introduction to capital account convertibility

4.2. Foreign Exchange: Concept, method of fixing the equilibrium price

4.3. Introduction to spot/ forward exchange rate & Concept of Hedging

4.4. Reasons for volatility in the market, Case Study VII - Case on managing the

business at the time of market volatility

4.5. SEBI Act 1992

10

UNIT 5: Banking and Commodity Market

5.1. Introduction to Banking: Types of banks, functions of central banks,

NBFC’s, banking operations & risks.

5.2. Introduction to Commodity Market & Stock Market: Concept, getting listed

under SEBI

5.3. IPO, introduction to fundamental & technical analysis

5.4. Commodity Market - How to maximize profit while trading in market

08

TOTAL 45

Learning Resources:

Text Book:

• N. Gregory Mankiw, Principles of Macroeconomics, Cengage Learning India Private

Limited, Latest edition.

Reference Books:

• Paul A Samuelson, William D Nordhaus, Economics, McGraw-Hill Education, Indian

Edition, 19th edition, 2012.

• Lipsey and Chrystal, Economics 13e, Oxford University Press,

• Errol D ‘Souza, Macroeconomics, Pearson Education, 2008.

• D.M. Mithani, Macroeconomics, Himalaya Publishing House, Mumbai.

E-resources:

• www.rbi.org.in

• www.sebi.gov.in


Web Resources:

• The Economic Times

• The Financial Express

Pedagogy:


Assessment Scheme: Internal evaluation of each subject will be for 50 marks is divided as

follows:




Class Continuous Assessment (CCA) (with % weights)

Assignments Mid-term Other parameters

Total

15 20 15 50


Dr. Jivan Biradar Dr. Anjali Sane Mr. Ashish Kathale Prepared by Checked by Approved by


HoS & Associate Dean & Chairman, Board of Studies

Course Code BCO109A

Trimester II

Course Category Core Compulsory

Course Title Business Regulatory Framework I


Weekly load hrs.


45 - -- 3

Pre-requisites: Basic knowledge of legal aspects of business.

Course Objectives:

1. Knowledge: To provide adequate basic understanding about Business law.

2. Skills: To identify the opportunities and challenges of the laws applicable to business

activities.

3. Attitude: To inculcate a sense of Laws, regulations and rules applicable to business.

Course Outcomes:

At the end of this course, student will be able to understand:

1. The role of business laws, rules and regulations that affect working conditions of businesses

not only from an economic point of view but also considering organization as part of society.

2. The importance and legal provisions governing contracts which form part of regular

businesses.

3. Different types of contracts and their implication on the business

4. Laws influencing sales of goods which ultimately affect the business activities.

Course Contents:


Lectures

UNIT 1: Indian Contract Act, 1872

General principles, Scope, Meaning, Types of contract, Offer Acceptance,

legal rules, Revocation, Competence of contracting parties Consent: Nature,

consent and free consent, coercion, undue influence; fraud,

misrepresentation, mistake.

Consideration: Definition, essential elements, adequacy of considerations,

No consideration no contract, Privity of contract, Discharge of contracts:

Meaning, Modes of discharge - by performance, by lapse of time, by

operation of law, by mutual consent, by impossibility of performance, by

breach of contract, Remedies for breach of contract: Rescission, damages,

specific performance, injunction, Quantum merit, liquidated damages and

penalty.

15

UNIT 2: Special Contracts- Indian Contract Act, 1872

Types of quasi contracts, General principles governing special contracts, Law

relating to indemnity, Law relating to guarantee, law relating to Bailment,

Law relating pledge, law relating to contract of agency,

15

UNIT 3: Sale of Goods Act, 1930.

Introduction – Definitions – goods – classification – sale and agreement to

sell – distinction –essential elements of a contract of sale – sale distinguished

from Hire Purchase, Conditions and warranties – Definition – distinction –

consequences of breach of warranty – implied conditions and warranties.

Doctrine of Caveat Emptor – transfer of title by non-owners, Unpaid seller –

definition – rights – lien, Stoppage in transit and resale, remedies for breach

of contract and sale – Buyer’s rights – seller’s right.

15

TOTAL 45

Learning Resources:

Text Book:

1. Bulchandani K, Business Law for Management, Himalaya Publicatition.2014

2. N.D.Kapoor, An Introduction to Mercantile Laws, Sultanchand & Sons31 Revised

Editions, 2009.

Reference Books :

1. Prof. Dr.N.M. Venchalekar, Business Laws, Eastern Publishing House, Fifteenth

Edition, 2011.

2. Kuchhal M.C. & Kuchhal Vivek, Business Laws, Vikas Publishing House, Third

Edition 2013.

E-resources:

1. www.indiankanoon.org

2. www.livelaw.in

3. www.india.gov.in

4. www.vakilno1.com

Bare Acts:

1. Indian Contract Act, 1872

2. Sale of Goods Act, 1930

Pedagogy:

Case discussion, Group Discussion, Problem solving, assignment, conceptual and

contextual learning.

Assessment Scheme: Internal evaluation of each subject will be for 100 marks; is divided

as follows:

http://www.indiankanoon.org/

http://www.livelaw.in/

http://www.india.gov.in/

http://www.vakilno1.com/


Assignments Mid-

Term

Other parameter Total Marks

15 20 15 50


Ms. Anushree Satpute Prof. Pallavi Diwan Mr. Ashish Kathale



HoS & Associate Dean Dean and Chairman, Board of Studies

Course Code BCO114A

Trimester II


Course Title Accounting in Business


load hrs.


45 - - 3

Trimester : II

Pre-requisites: To have basic understanding and knowledge of Accounting Concepts.

Course Objectives:

4. Knowledge: To Understand the types of business & the way they are structured

5. Skills: To Understand the role of corporate governance

6. Attitude: To analyze the impact of external environment on the organization

Course Outcomes:

The course underpins the way different types of organizations are managed. The students will be able to

understand the business and its environment. This course also introduces the students to the framework of ethics

and governance and the influence they create on a business organization.

Course Contents:


Module 1 (Types of organization & stakeholder analysis)

1.1 Definition and common features of business organization, the purpose &

types of organization and their main features such as profit-oriented,

not-for-profit, public sector, Co-operatives and Non-government

(NGOs)

1.2 Stakeholders of an organization – internal & external – objectives of

stakeholders – how an organization should satisfy these objectives – the

power & interest of stakeholders in the organization (use of Mendelow

matrix)

9

Module 2 (Effect of environment on organisation)

2.1 Political & legal factors – how the policy framework of political system &

legal framework influence the business organization in terms of employment,

consumer protection, data security

2.2 Macro-economic factors – understanding the effect of macro-economic

policies, inflation, interest rates, unemployment, fiscal & monetary

policies, global economic environment

9

2.3 Social & demographic factors – impact of changes in social structure,

values and demographic changes

2.4 Technological factors – information technology – automation,

digitization

Module 3 (Competition analysis)

3.1 Understanding the role of competition and its impact on the business

organization, use of competition data to evaluate performance

3.2 Understand the influence of competition on business using Porter’s Five Forces

model

3.3 Understand the competitive position of an organization by analyzing

competitive factors using SWOT analysis and Porter’s Value Chain

9

Module 4 (Organisation structure)

4.1 The formal & informal structures – types of structures such as

entrepreneurial, functional, divisional, matrix and boundary-less

organizations – suitability and relative merits & demerits of the types of

organization

4.2 Principles of business governance – separation of ownership from

management – concept of span of control

4.3 Centralization vs decentralization of business functions – shared

services approach – offshoring & outsourcing of business functions –

Hierarchical levels of business organization

9

Module 5 (Governance)

5.1 Principles of corporate governance – stewardship function of the Board

5.2 5.2 Role of committees in governance such as audit committee, remuneration

committee, recruitment committee, shareholder’s relations committee

5.3 Governance & social responsibility of an organization – role of ethics in

business

9

Total 45

Learning Resources:

Text Book:

1. Accountant in Business, KAPLAN Publications, UK

Reference Books:

1. Accountant in Business, BPP Publications, UK

2. Advanced Accounts: By M.C. Shukla & S.P. Grewal (S. Chand & Co. Ltd. New Delhi)

Pedagogy:


Assessment Scheme:

Internal evaluation of each subject will be for 50 marks, which is divided as follows: Class Continuous Assessment (CCA) (50)

Assignments Mid-term Test Presentations/ Faculty choice Total

15 20 15 50


Prepared By

Ms. Manisha Shedge

Checked By

Prof. Hemant Bhise

Verified By

Mr. Ashish Kathale

Dr. Anjali Sane




Course Code BCO115A

Trimester II


Course Title Advanced Business Accounting


load hrs.


45 - - 45

Trimester : II

Pre-requisites: To have basic understanding and knowledge of Accounting.

Course Objectives:

1. Knowledge: To equip students with the basic principles of financial accounting for different types

of organisations. The students will be exposed to the underlying concepts relating to financial

accounting. The course will introduce to the double-entry accounting with the aim of preparing &

presenting various financial statements.

2. Skills: Account writing skills will be developed

3. Attitude: Problem solving and reporting of business information will be developed

Course Outcomes:

• Understand the purpose of financial accounting

• Comprehend the qualitative characteristics of financial statements

• Exhibit the use of double entry system in recording transaction

• Preparation of financial statements and the interpretation thereof

Course Contents:


Lectures

Module 1 (Purpose of financial accounting based ob IFRS/Ind AS)

Define financial accounting – purposes of financial statements for the users –

main elements of financial reports – conceptual framework – definitions of asset,

liability, equity, income & expenses -prudence.

9

Module 2 (Qualitative characteristics of financial statements based on

IFRS/Ind AS)

Concepts of relevance, faithful presentation, materiality, substance over form,

going concern, business entity, accruals, consistency, comparability, verifiability,

understand ability and timeliness

9

Module 3 (Accounting records & double entry accounting system based on

IFRS/Ind AS)

Main data sources for accounting – different business documents such as sales

order, purchase order, goods received note, quotation, goods despatched note,

invoice, credit & debit notes, receipt, remittance advice, cash vouchers –

9understand the double entry accounting & duality concept – types of transactions

such as sales, purchases, payments & receipts.

9

Module 4 (Recording transactions based on IFRS/Ind AS)

Recording into journals – ledger accounts – balancing of ledger accounts –

accounting for discounts, sales tax – recording cash transactions – accounting &

valuation of inventories – accruals & prepayments – tangible & non-tangible

assets – depreciation & amortisation accounting – receivables & payables –

provisions & contingencies – errors & rectification – bank reconciliation

statements

9

Module 5 (Trial balance, financial statements based on IFRS/Ind AS)

Statements of profit or loss and other comprehensive income, cash flow statements,

balance sheet – events after reporting period – interpretation of financial statements

– use of basic ratios related to profitability, liquidity, activity and resource

utilisation – Basic principles of simple consolidated financial statements with one

subsidiary & one Associate entity

9

Total 45

Learning Resources:

Text Book:

1. Financial Accounting, KAPLAN Publications, UK

• ACCA Journals

Reference Books:

1. Financial Accounting, BPP Publications, UK

2. Advanced Accounts: By M.C.Shukla & S.P. Grewal (S.Chand & Co. Ltd.

New Delhi)

Pedagogy:


Assessment Scheme:


Assignments Test Presentations/ Faculty choice Total

15 20 15 50


Prepared By

Ms. Manisha Shedge

Checked By

Prof. Hemant Bhise

Verified By

Mr. Ashish Kathale

Dr. Anjali Sane




TRIMESTER III

Course Code BCO117A

Trimester III


Course Title Special Accounts


load hrs.


45 - - 3

Trimester :III

Pre-requisites: Students should have knowledge of Financial Accounting and various forms of

business.

Course Objectives:

1. Knowledge:

• To increase awareness about Accounting of various forms of business like Farming, Departmental

stores, Consignment, Branch and Joint Venture.

• To motivate students to enhance farming activity through accounting

2. Skills: Accounting and Interpretation skills will be developed.

3. Attitude: To develop thorough analytical approach in the emerging field of accounting

Course Outcomes:

• This course will motivate students for startups through various forms of business.

• Students can think farming as career option.

• Enhance the student’s practical skills at solving accounting and finding new opportunities.

Course Contents:


Unit 1: Farm Accounting

1.1 Introduction

1.2 Books of Accounts to be maintained for Farm Accounting

1.3 Preparation of Farm Revenue Accounts to ascertain the Profit or Loss on various

Sections Live Crop, Livestock, Dairy, Poultry and Fishery

1.4 Preparing Final Accounts

1.5 Analysis of profitability of sections

9

Unit 2: Departmental Accounting

2.1 Introduction, Meaning, Objectives, Features

2.2 Basis of allocation of expenses in Departmental accounts

2.3 Trading and Profit and Loss Account - Departmental Accounts, General

problems on Departmental Accounts

2.4 Problems on Inter Departmental Transfers at invoice price, Overall Problems on

Departmental Accounts.

9

Unit 3: Consignment Accounts

3.1 Introduction & Meaning of Consignment Accounts

3.2 Parties involved in consignment

3.3 Goods Invoiced at Cost Price and selling price

3.4 Types of commission: Regular Commission, Delcreder Commision

3.5 Normal & Abnormal Loss

3.6 Valuation of Stocks in Consignment accounting and Stock reserve calculation

3.7 Journal entries and Ledgers in the books of Consignor and Consignee

3.8 Problems related to Consignment accounts

3.9 Case study on market consignment dealings

9

Unit 4: Banking Company Final Account

4.1 Introduction

4.2 legal Provisions

4.3 Non Performing Assets, Reserve Fund, Acceptances, Endorsements and other

obligations, Bills for collection, Rebate on Bill Discounted, Provisions for Bad and

Doubtful Debts

4.4 Preparation of Final Accounts in Vertical Form as per Banking Regulation Act

9

Unit 5: Accounting for Joint Ventures

5.1 Introduction, Meaning and Objective of Joint Venture

5.2 Distinction between joint venture and consignment and partnership

5.3 Maintenance of accounts in the books of co-ventures

5.4 Maintaining separate books for joint venture, Preparation of memorandum joint

venture

5.5 Problems related to Joint Ventures, Case studies on Joint Ventures

9

Total 45


• Financial Accounting, S. N. Maheshwari, Vikas Publishing House

Reference Books : • Financial Accounting, P. C. Tulsian, S. Chand Publications

• Financial Accounting, M Hanif and A Mukherjee, McGraw Hill Publications

• Advanced Accounts: By M.C.Shukla & S.P. Grewal (S.Chand & Co. Ltd. New Delhi) Pedagogy: Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning.

Assessment Scheme:



15 20 15 50


Prepared By

Ms. Manisha Shedge

Checked By

Prof. Hemant Bhise

Verified By

Mr. Ashish Kathale

Dr. Anjali Sane


Dr. S. Haridas


Course Code BCO119A

Trimester III


Course Title Tally ERP {Accounting & Inventory Features}

Teaching Scheme and Credits Weekly load

hrs.


45 -- -- 3

Pre-requisites: Students should have Basic knowledge of Financial Accounting and Computer.

Course Objectives:

1) Knowledge: To learn and practice Computerized Accounting Systems using Tally ERP.

2) Skills: To understand basic accounting entries in Tally ERP

3) Attitude: Being familiar with Tally.ERP software


1. Understand the use of Tally ERP for smoothening day to day operational activities of business.

2. Manage and maintain all the records of business transactions at one place i.e. in Tally.ERP so that

any data can be quickly accessed.

3. Be confident and quick to find any kind of business related information to make further planning by

hands on practice sessions.

Course Contents:


Lectures

Unit 1 Fundamentals of Accounting

Introduction to Accounting Terms, Double Entry System of Accounting, Types of

Accounts, and The Golden rules of Accounting, Recording of Business Transactions,

Trial Balance, Manual Journal entries assignment.

5

Unit 2 Maintaining Chart of Accounts in Tally.ERP9

Introduction to Tally.ERP9, Salient & Functional Features of Tally, Technology

Advantages, Getting started with Tally.ERP9-Introduction to Gateway of Tally

Screen, Company Creation in Tally.ERP9- Shut, Select & Alter Company, Company

Features (F11) & Configurations (F12), Chart of Accounts - Ledger Creation, Group

Creation, Displaying Groups & Ledgers, Deletion of Groups & Ledgers.

5

Unit 3 Maintaining Stock Keeping Units

Introduction to Inventory, Inventory Masters in Tally.ERP9, Creating Inventory

Masters- Stock Group, Units of measures, Stock Item, Creation of godown, Defining

of Stock Opening Balance in Tally.ERP9, Creation of Stock Category & Defining it

to Stock Items, Reports.

7

Unit 4 Recording Day-to-Day Transactions in Tally.ERP9

Introduction to Business Transactions, Accounting Vouchers in Tally.ERP9, Creation

of Company & necessary accounting masters, Recording transactions in Receipt

voucher, Contra Voucher, Recording transactions in Payment voucher, Recording

transactions in Sales voucher & creation of necessary accounting & inventory masters,

Recording transactions in Debit Note voucher & Credit Note Voucher, Journal

Voucher, Shortcut Keys & Practice Exercise & Test

8

Unit5 Accounts Receivable & Payable Management

Introduction to Accounts receivables & payables, Maintaining Bill-wise details theory,

Creation of Company, Activation of Bill-wise details, creation of necessary accounting

& inventory masters, New Reference & Outstanding Report, Against Reference &

Outstanding Report, Advance & Outstanding Reports, On Account, Stock Category

Report & Outstanding Reports, Changing the Financial Year in Tally.ERP9, Shortcut

Keys & Practice Exercise.

5

Unit 6 MIS Reports

Introduction to MIS Reports in Tally.ERP9, Creation of Company & necessary

accounting masters, Recording transaction in Tally.ERP9 for MIS Reports, Viewing

of Reports.

5

Unit 7 Getting started with GST

Introduction to GST, Creation of Company, Enabling GST & Defining Tax Details,

Creation of necessary accounting masters, Intrastate Supply of Goods - Inward Supply

, GSTR-2 Report, Intrastate Supply of Goods - Outward Supply, GSTR-1 Report,

Printing Tax Invoice, Interstate Supply of Goods - Inward Supply & Outward Supply,

GSTR-1 & 2 Report, Return of Goods - Purchase Return & Sales Return, Supplies

Inclusive of Tax, Defining GST Rates at Stock Transaction Level, GST Reports, Input

tax credit set off & GST Tax payment, Accounting of Supply of Services & Exempted

Services.

5

Unit 8 Recording vouchers with TDS Introduction of Basic Concepts of TDS, TDS in Tally, Creation of Company, Activation of

TDS Features & Creation of TDS Statutory Masters, Configuring TDS at Group Level,

Booking expenses & Deducting TDS, Configuring TDS at Ledger Level, Booking expenses

& Deducting TDS, Booking of Expenses in Purchase voucher & Deducting TDS, TDS

Reports.

5

Total lectures 45

Learning Resources:

Text Book:

• Official Guide to Financial Accounting Using Tally.ERP 9 with GST by Tally Education Pvt. Ltd.

• P.C. Tulsian and Bharat Tulsian—Financial Accounting, S.Chand Publication, Latest Edition

Reference Books :

The following reference books will be available in short loans section of the library:

• Faculty Handouts

Web Resource:

Tally Released Notes https://help.tallysolutions.com/article/Tally.ERP9/te9rel62

https://help.tallysolutions.com/article/Tally.ERP9/te9rel62

Pedagogy:


Assessment Scheme: Internal evaluation of each subject will be for 50 marks, is divided as follows:


15 20 15 50


Dr. Priyanka Gujrati Mr. Jayesh Jadhav Mr. Ashish Kathale Prepared by Checked by Verified By


Course Code BCO122A

Trimester III


Course Title Corporate and Business Law


load hrs.


45 - -- 3

Pre-requisites: Basic knowledge regarding laws applicable to businesses.

Course Objectives:

1. Knowledge: To provide adequate basic understanding about business law

2. Skills: To identify the opportunities and challenges of the global business.

3. Attitude: To inculcate a sense of Corporate Laws, regulations and corporate social responsibility.

Course Outcomes:

At the end of this course, student will be able:

1. To develop knowledge and skills in the understanding of the general legal framework within which

international business takes place,

2. To analyze specific legal areas relating to business

3. To recognize the need to seek further specialist legal advice where necessary.

Course Contents:


Lectures

Module 1 (Essential elements of legal systems)

Business, political and legal systems - International trade, international legal

regulation and conflict of laws - Alternative dispute resolution mechanisms

6

Module 2 (International business transactions)

Introduction to the UN Convention on Contracts for the International Sale of

Goods and ICC Incoterms - Obligations of the seller and buyer, and provisions

common to both

6

Module 3 (Transportation and payment of international business transactions)

Transportation documents and means of payment

6

Module 4(The formation and constitution of business organizations)

Agency law - Partnerships - Corporations and legal personality - The formation and

constitution of a company

6

Module 5 (Capital and the financing of companies)

Share capital – Loan Capital - Capital maintenance and dividend law

6

Module 6 (Management, administration and the regulation of companies)

Company directors - Other company officers - Company meetings and resolutions

5

Module 7 (Insolvency law)

Insolvency and administration

5

Module 8 (Corporate fraudulent and criminal behavior)

Fraudulent and criminal behavior

5

TOTAL 45

Learning Resources:

Text Book:

1. UK Law (F4) Kaplan Publications

Reference Books:

1. Corporate and UK Law (F4) BPP Publications

Supplementary Reading:

E-resources:

1. www.accaglobal.com

Pedagogy:


learning.

Assessment Scheme: Internal evaluation of each subject will be for 100 marks; is divided as

follows:


Assignmen

ts

Test Other

parameter

Total

Marks

15 20 15 50


Ms. Anushree Satpute Ms. Pallavi Diwan Mr. Ashish Kathale



HoS & Asso. Dean Dean and Chairman, Board of studies

http://www.accaglobal.com/

Course Code BCO123A

Trimester III


Course Title Management Accounting


Weekly load hrs.


40 05 -- 3

Pre-requisites: Knowledge of Financial Accounting and Cost Accounting

Course Objectives:

1. Knowledge: To understand the principles of cost & management accounting for application to

the management functions of planning, decision-making & control. To apply the cost

accounting methods & techniques to various business contexts

2. Skills: To solve the problems related to EOQ, Methods of Costing

3. Attitude: To understand various concepts related to material, labor, methods of costing and

management techniques

Course Outcomes:

Students will be able to understand:

a) Knowledge and understanding of nature, purpose and scope of managerial information

b) Understanding the concept of costs

c) Methods of costing - absorption & marginal costing

d) Use of budgets and standard costs for planning & control

Course Contents: Topic Description No. of

Lectures

Module 1 (information for management)

Sources of data (internal & external) – concept of cost – cost classification based

on nature of expenses, function, variability – cost behaviour with use of graphs –

concept of cost objects, cost units & cost centres- Data analysis and statistical

techniques

12

Module 2 (accounting for costs – Material & labour)

Accounting for material costs – ordering, receiving & issuing material – methods

of valuing purchases and issues (FIFO & Weighted Average methods only) – EOQ

– inventory levels – Accounting for labour – direct & indirect cost of labour –

remuneration methods (individual & group) – labour turnover – overtime & idle

time – labour efficiency, capacity & volume ratios

12

Module 3 – Accounting for costs – Overheads)

Accounting for overheads – allocation of overheads to production & nonproduction

departments – apportion service overheads to production departments - production

overhead absorption rates – entries for accounting of material, labour & overhead

costs

6

Module 4 (Methods of costing) 7

Understanding of applying job & batch costing, Process costing (including joint

products & by-products, equivalent production), service costing – understand the

differences between absorption & marginal costing

Module 5 (budgeting & standard costs)

Understand the use of budgets and standard costs for planning & control – flexible

budgets – reconciliation budgeted profits with actuals – meaning & calculation of

standard costs – computation of simple variances v/s budgets & standards

8

Total lectures 45

Learning Resources:

Text Book:

1) Management Accounting, Kaplan Publications

2) Management Accounting, BPP Publications

Reference Books :

• Advanced Cost Accounting and Cost Systems Ravi Kishor - Taxman’s Allied Service

Pvt. Ltd., New Delhi.

• Cost Accounting Principles and Practice, S.P. Lyengar - Sultan Chand & Sons

Accounting Taxman’s, New Delhi.

• Students Guide to Cost Accounting Ravi Kishor -Taxman’s – New Delhi.

• Cost Accounting Principles and Practice M.N. Arora - Vikas Publishing House Pvt.

Ltd., New Delhi.

• Theory and Techniques of Cost Accounting. B.L. Lall and G.L. Sharma - Himalaya

Publishing House, New Delhi. Supplementary Reading:

• Cost Accounting – V.K. Saxena and Vashista - Text book. Sultan Chand and Sons –

New Delhi

• Cost Audit and Management Audit. V.K. Saxena and Vashista - Sultan Chand and Sons

– New Delhi

• Principles and Practice of Cost Accounting N.K. Prasad -Book Syndicate Pvt. Ltd.,

Calcutta. • Advanced Cost Accounting N.K. Prasad - Syndicate Pvt Ltd., Calcutta

Journals:

• Cost Accounting Standards - The ICWA of India, Calcutta Management Accountant - The ICWA of India, Calcutta

Web Resources: [email protected]

icmai.in

Pedagogy:


Assessment Scheme: Internal evaluation of each subject will be for 50 marks, is divided as

follows: Class Continuous Assessment (CCA)

Assignments Mid Term Exam Other Criteria Total

15 20 15 50

mailto:[email protected]


Shreeya Rajpurohit Mr. Ashish Kathale Mr. Ashish Kathale Prepared by Checked by Verified By


HOS and Associate Dean Dean and Chairman, Board Of Studies

TRIMESTER IV

Course Code BCO201A

Trimester IV


Course Title Corporate Accounting


load hrs.


45 - -- 3

Trimester : IV

Pre-requisites: Students possess knowledge of Financial Accounting and forms of business organizations.

Course Objectives:

1. Knowledge: To enable the students to acquire the basic knowledge of the corporate accounting and

to learn regulatory framework for preparing the financial statements of different corporations

2. Skills: Accounting, analysis and interpretation skills can be developed through understanding,

recording and evaluating figures within a business context.

3. Attitude: Students can develop attitude for Problem solving, seeking investment opportunities

Course Outcomes:

• Students will be able to: Understand the regulatory environment in which the companies are formed

and operate

• Students will have a solid foundation in accounting and reporting requirements of the Companies Act

and relevant Indian Accounting Standards

• Students will have a comprehensive understanding of the advanced issues in accounting for assets,

liabilities and owner’s equity and can understand the treatment regarding issue of bonus shares and

treatment of prior period profits, also will learn to analyze the Financial Statements.

Course Contents:


Lectures

Unit 1 Basics of Corporate Accounting

1.1 Meaning of Company; Features of Company, Types of Company.

1.2 Introduction to Corporate Accounting

1.3 Difference between Financial Accounting & Corporate Accounting

1.4 Records of accounts to be maintained by a company

1.5 Accounting Treatment and disclosures for company- Requirement of Schedule III to

Companies Act 2013

1.6 Preparation of Financial Statements of the Company as per Schedule III to Companies

Act 2013

1.7 Projected Balance sheet

9

Unit No. 2 Accounting for Share Capital:

2.1 Issue of Shares, Forfeiture and reissue of shares: Introduction

2.2 Implementation of issue of shares (Problem based)

2.3 Implementation of Forfeiture and Reissue of Shares (Problem based)

2.4 Redemption and Conversion 2.5 Underwriting and lien on shares

2.6 Buyback of shares, Problem Based. 2.7 Bonus Shares

2.8 Right Issue

9

Unit No. 3. Accounting for Debentures –

3.1 Issue of Debenture and Its classification

3.2 Different terms of issue of debenture

3.3 Redemption of Debentures & Debenture Redemption Reserve: Introduction

3.4 Debenture Redemption Reserve (Problem Solving)

3.5 Redemption of Debentures (Problem solving and implementation)

3.6 Conversion of Debentures into Shares. (Problem solving)

9

Unit No. 4 Accounting for ESOP and buy back of shares-

4.1 ESOP : Introduction

4.2 Related Aspects of Company Accounting for ESOP

4.3 Sweat Equity Shares

4.4 Buy-back of share (Concept)

4.5 Implementation of Buy Back (Problem based)

4.5 Buy Back (Problem based)

9

Unit No. 5 Corporate Financial/Final Reporting Account/Statement &

Interpretation

5.1 AS-3- Cash Flow Statement

5.2 Cash Flow Statements: Preparation and their analysis for Company

5.3 Interpretation of Financial Statements.

5.4 Final accounts of limited liability companies as per the existing company Act 5.5 Contingency and events occurring after the balance sheet

9

Total Lectures 45

Learning Resources:

Text Book:

• M.C. Shukla,T.S.Grewal and S.C.Gupta, Corporate Accounting , S.Chand And co.

Reference Books:

• J.R.Monga, Basic Corporate Accounting, Mayur paperbacks, New Delhi

• Mukherjee and Hanif, Corporate Accounting, Tata McGraw Hill

• Ashok Sehgal and Deepak Sehgal, Advanced Accounting, Volume II, Taxman.

• Ashok Sehgal and Deepak Sehgal, Advanced Accounting, Volume II, Taxman,

Pedagogy:


Assessment Scheme:



15 20 15 50


Prepared By

Ms. Manisha Shedge

Checked By

Prof. Hemant Bhise

Verified By

Mr. Ashish Kathale

Dr. Anjali Sane




Course Code BCO202A

Trimester IV


Course Title Auditing I


load hrs.


45 - - 3

Trimester : IV

Pre-requisites: Knowledge of Accounting

Course Objectives

1. Knowledge: To make the students aware of basic auditing concepts

2. Skills: To develop a skill set to execute vouching, verification and valuation functions in auditing. To

understand practical aspects in auditing.

3. Attitude: Attitude to establish relation between evidence and facts will be developed.

Course Outcomes:

• Students will develop Basic understanding of Auditing standards, procedure and documentation

of Auditing

• Students will develop appreciation for importance of internal control and degree of

professionalism required of the successful auditor

Course Contents:


Lectures

Unit 1: Auditing Concepts

1.1 Nature and limitations of Auditing

1.2 Basic Principles governing an audit

1.3 Ethical principles and concept of Auditor's Independence

1.4 Relationship of auditing with other disciplines.

7

Unit 2: Standards on Auditing and Guidance Notes

2.1 Overview

2.2 Standard-setting process

2.3 Role of International Auditing and Assurance Standards Board

2.4 Standards on Auditing issued by the [CAI; Guidance Note(s) on - Audit of

Fixed Assets

2.5 Audit of Inventories

2.6 Audit of Investments, Audit of Debtors

2.7 Loans and Advances

2.8 Audit of Cash and Bank Balances

2.9 ICAI Guidance notes on Audit of Miscellaneous Expenditure

2.10 Audit of Liabilities

2.11 Audit of Revenue

2.12 Audit of Expenses and provision for proposed dividends.

8

Unit 3: Auditing engagement

3.1 Audit planning

3.2 Audit Programme

3.3 Control of quality of audit work - Delegation and supervision of audit work.

7

Unit 4: Audit Documentation and Audit evidence

4.1 Audit working papers

4.2 Audit files: Permanent and current audit files

4.3 Ownership and custody of working papers

4.4 Audit procedures for obtaining evidence

4.5 Sources of evidence

4.6 Reliability of audit evidence

4.7 Methods of obtaining audit evidence - Physical verification

4.8 Documentation

4.9 Direct confirmation

4.10 Re-computation

4.11 Analytical review techniques

4.12 Representation by management, Obtaining certificate.

8

Unit 5: Internal Control

5.1 Elements of internal control

5.2 Review and documentation

5.3 Evaluation of internal control system

5.4 Internal control questionnaire

5.5 Internal control check list

5.6 Tests of control

5.7 Application of concept of materiality and audit risk

5.8 Concept of internal audit

5.9 Internal Control and Computerized Environment

5.10 Approaches to Auditing in Computerized Environment

8

Unit 6: Auditing Sampling

6.1 Types of sampling

6.2 Test checking

6.3 Techniques of test checks.

7

Total Lectures 45

Learning Resources:

Text Book:

• Auditing Theory & Practice: A.K Singh, Galgotia Publishing Company, New Delhi

Reference Books :


• Auditing: Arun Jha, Taxmann Publication, Third Edition (2016)

• Fundamentals of Auditing: S.K. basu, Pearson Education; First edition (2009

Pedagogy:


Assessment Scheme:


Assignments Mid Term Test Presentations/ Faculty choice Total

15 20 15 50


Prepared By

Ms. Manisha Shedge

Checked By

Prof. Hemant Bhise

Verified By

Mr. Ashish Kathale

Dr. Anjali Sane




Course Code BCO203A

Trimester IV


Course Title Tally ERP {Statutory, Taxation & Audit}


load hrs.


45 -- -- 3

Pre-requisites: Students should have Basic knowledge of Taxation, Auditing and Computer.

Course Objectives:

1) Knowledge: To learn to maintain Inventory vouchers and Cost Centers in Tally.ERP9

2) Skills: To understand the advance features of accounting and inventory in Tally ERP 9

3) Attitude: Detail Perspective on advance GST and TDS.


1. Understand the use of Tally ERP for smoothening day to day operational activities of business.

2. Manage and maintain all the records of business transactions at one place i.e. in Tally.ERP so that

any data can be quickly accessed.

3. Be confident and quick to find any kind of business related information to make further planning

by hands on practice sessions. Course Contents:


Unit 1 Features and Advantages of Tally ERP 9 4

Unit 2 Maintaining Accounting and Inventory Masters in Tally ERP 9 5

Unit 3 Recording Accounting and Inventory Day-to-Day Transactions

in Tally ERP 9

5

Unit 4 Accounts Receivable and Payable Management 7

Unit5 Allocation of Tracking of expenses 6

Unit 6 Maintaining Stock category and Batch wise details 3

Unit 7 Management of Purchase and Sales Cycle 5

Unit 8 Getting Started with GST 5

Unit 9 Recording vouchers with TDS 5

Total lectures 45

Learning Resources:

Text Book:

• Official Guide to Financial Accounting Using Tally.ERP 9 with GST by Tally Education Pvt. Ltd.

• P.C. Tulsian and Bharat Tulsian—Financial Accounting, S.Chand Publication, Latest Edition

Reference Books :


• Faculty Handouts

Web Resource:

Tally Released Notes https://help.tallysolutions.com/article/Tally.ERP9/te9rel62

https://help.tallysolutions.com/article/Tally.ERP9/te9rel62

Pedagogy:


Assessment Scheme: : Internal evaluation of each subject will be for 50 marks, is divided as follows:


15 20 15 50


Dr. Priyanka Gujrati Mr. Jayesh Jadhav Mr. Ashish Kathale Prepared by Checked by Verified by


Course Code BCO209A

Trimester IV


Course Title Advanced Financial Reporting


load hrs.


45 15 -- 4

Pre-requisites: Advance Knowledge of Financial Reporting

Course Objectives:

1. Knowledge: To provide adequate basic understanding about Financial Reporting and Analysis to

students

2. Skills: Recognize the impact of operating, investing, and financing decisions on financial statements and

how financial analysts interpret results. 3. Attitude: Apply the principles of business combinations and how they affect analysis of financial

performance and valuation of the company.

Course Outcomes:

- Understand the use and application of the IFRS (and Ind AS in India)

- Accounting for transactions using accounting standards

- Preparation of single entity financial statement

- Analysis & interpretation of accounting statements

- Application of the IFRS (and Ind AS in India) to various business contexts

- Preparation of single entity financial statement and simple group financial statements

Course Contents:


Lectures

Module 1 (Use of IFRS and Ind AS)

Understand the application of IFRS in India through the use of Ind AS – the

applicability of Ind AS – the mapping of Ind AS to IFRS – differences between IFRS

& Ind AS – the list of IFRS (Ind AS) – Process of transition to IFRS for the first time

6

Module 2 (Application of IFRS (Ind AS) for transactions

Asset based standards such as PPE, Intangible assets, borrowing costs, impairment of assets, inventory & biological assets, provisions & contingencies, events after reporting period, accounting policies, estimates & errors

6

Module 3 (Revenue recognition)

Understand the principles of recognising revenue of the business – revenue

recognition for goods, services, interest and dividends – concept of deferred income

and accounting thereof

6

Module 4 (preparation & presentation of financial statements)

Thorough knowledge of preparation & presentation of financial statements by

incorporating the effects of the accounting standards (covered in module 2 & 3 only)

6

- statement of profit or loss and other comprehensive income – statement of financial

position (Balance sheet)

Module 5 (Analysis of financial statements)

Analyse the financial performance of an entity using the financial statements – use

of ratios in performance evaluation – trend analysis – comparison with competition

or industry average

6

Module 6 (Application of Accounting standards)

Standards related to Incomes Taxes, cash flows, Government Grants, effects of

changes in foreign exchange rates, investments in associates & joint ventures, leases,

financial instruments (excluding hedge accounting & impairment of financial assets),

earnings per share, investment property, non-current assets held for sale and fair

value measurement

6

Module 7 (preparation of single entity financial statements)

Preparation of statement of changes to equity and cash flow statements for a single

entity, statement of profit or loss and balance sheet with adjustments pertaining to the

standards covered in module 1)

6

Module 8 (Group Accounts - basics)

Concept of group – concepts of parent, subsidiary & associate – concept of control

of parent over subsidiary – concept of non-controlling interest – basics of

consolidation – identify which entity should prepare consolidated financial

statements

6

Module 9 (Preparation of consolidated financial statements)

Consolidated financial statements (excluding group cash flow statement) for a simple

group with one subsidiary and/or one associate – computation of fair value of net

assets, goodwill and Non-Controlling Interest (NCI) on date of acquisition -

computation of group reserves on date of consolidation – fair value adjustments on

consolidation – effects of intra-group trading on consolidation – effect of disposal of

parent’s investment in subsidiary in parent’s individual financial statements and in

consolidated financial statements

6

Model 10 (current developments in financial accounting)

Concept of integrated reporting – use of integrated reporting by companies – types

of capital used in integrated reporting – principles of integrated reporting.

6

Total lectures 60

Learning Resources: Text Books:

1. Financial Reporting, Kaplan Publications

Reference Books:

Financial Reporting, BPP Publications

Pedagogy:


Assessment Scheme: Internal evaluation of each subject will be for 50 marks. Class Continuous Assessment (CCA)

Assignments Mid Term Third Criteria Total Marks

15 20 15 50

Term End Examination: 50 marks

Ms. Ketki Mulay Prof. Hemant Bhise Mr. Ashish Kathale Prepared by Checked by Verified by


Associate Dean Dean & Chairman, Board of Studies

Course Code BCO210A

Trimester IV


Course Title Audit and Assurance


load hrs.


45 - - 3

Trimester : IV

Pre-requisites: Basic knowledge of Audit

Course Objectives:

1. Knowledge:

• To develop knowledge required to carry out an audit and assurance assignment.

• To provide the working knowledge of the audit process and standards of auditing

2. Skills:

• To develop skills required to carry out an audit and assurance assignment.

3. Attitude:

• To develop professionalism

Course Outcome:

• Students will get working knowledge of the audit process and standards of auditing

Course Contents:


Lectures

Unit 1: (Audit framework & regulation)

1.1 Concept of audit & assurance

1.2 professional ethics of an auditor

1.3 scope of internal & external audit

1.4 governance & audit

9

Unit 2: (Audit planning & risk assessment)

2.1 Obtaining & planning for audit assignments

2.2 understanding the entity & its environment

2.3 assessing audit risk

2.4 fraud risk

2.5 Interim audit and impact of work performed

2.6 audit planning & documentation

2.7 audit evidence, documentation

2.8 working papers

9

Unit 3: (Internal control & audit tests)

3.1 Internal control system assessment

3.2 control environment

3.3 Risk assessment procedures

3.4 monitoring of controls

3.5 evaluation of internal control system by auditor

3.6 Test of control

3.7 communication on internal controls

3.8 Explain how auditors record internal control systems including the use of narrative

notes

3.9 Flowcharts and questionnaires

9

Unit 4:(Audit evidence & reporting)

4.1 Techniques of collecting audit evidence such as inspection

4.2 Observation

4.3 external confirmation,

4.4 recalculation

4.5 analytical procedures and enquiry

4.6 Quality & quantity of audit evidence

4.7 Audit sampling

4.8 Computer assisted auditing techniques

4.9 Review procedures including subsequent events, going concern, written

representations

4.10 Auditor’s report contents & opinion

4.11 Explain the overall objectives and importance of quality control procedures in

concluding an audit

4.12 Discuss the need for auditors to communicate with those charged with governance

9

Unit 5: (Audit of specific items)

5.1 Audit of receivables

9

5.2 Inventory, payables & accruals

5.3 bank & cash

5.4 tangible & intangible assets

5.5 Share capital & reserves,

5.6 Directors’ remuneration

5.7 Details of audit checks for these items and reporting thereof

5.8 Use of management representation

Total Lectures 45


• Auditing Theory & Practice: A.K Singh, Galgotia Publishing Company, New Delhi

Reference Books:

• Audit and Assurance, Kaplan Publications

• Audit and Assurance, BPP Publications Pedagogy: Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning. Assessment Scheme


Assignments

Mid Term Test Presentations/ Faculty choice Total

15 20 15 50


Prepared By

Ms. Manisha Shedge

Checked By

Prof. Hemant Bhise

Verified By

Mr. Ashish Kathale

Dr. Anjali Sane




TRIMESTER V

Course Code BCO211A

Trimester V


Course Title Fundamental of Financial Management


load hrs.


30 15 -- 3

Pre-requisites: Students need to have basic knowledge about finance.

Course Objectives:

1. Knowledge: The focus of this course is in the area of financial management. We will show Students

how to interface with accounting and finance departments, help them to understand how firms meet

their financial objectives utilizing financial decision-making.

2. Skills: This course will also explain financial tools and techniques, which can be used to help firms

maximize value by improving decisions relating to capital budgeting, capital structure, and working

capital management

3. Attitude: This course will deal with a number of related topics, including multinational financial

management, Decision Making, Valuation.

Course Outcomes:

• The main goal of this course is to develop a foundation of financial management concepts.

• This will enable to the student to understand how corporations make important investment and

financing decisions, and how they establish working capital policies.

• The course also lays a foundation for more complex financial topics that arise in additional

elective courses in finance.

• This course in financial management describes the corporation and its operating environment; it

will help any future manager to understand how the finances of a company work, and how they

will be interfacing with finance.

Course Contents:


Lectures

Unit 1. Basic Concepts of Financial Management-

1.1 Introduction, Meaning, Nature, Scope and objectives of Financial Management

1.2 Important functions of Financial Management

1.3 Organizational Framework of Financial Management

External Source of Finance

Internal Source of Finance

1.4 Objectives of the firm (Considering F.M): Profit maximization vs. Value

maximization

1.5 Role of Chief Financial Officer, Financial environment in which a firm has to

operate

1.6 Financial Planning (Concept, Objective, Nature)

1.7 Factors to be considered while formulating Financial Plan (Basic Consideration)

1.8 Types of Financial Plan (Steps to be followed while constructing Financial Plan)

7

Unit 2. Capital Budgeting

2.3 Introduction, Importance of Capital Budgeting, Complexities Involved in Capital

Budgeting Decisions

2.4 Adjustment of Risk and Uncertainty in Capital Budgeting Decision

2.5 Time Value of Money: concept and reasons

2.6 Compounding and Discounting techniques

2.7 Concepts of Annuity and Perpetuity

2.8 Risk-return relationship (concepts only)

2.9 Capital Rationing

2.10 Decision Tree Analysis.

10

Unit 3 Capital Structure and Leverage 3.1 Capital Structure-Concept & Theories 3.2Capital Structure decisions, Capital structure patterns. 3.3 EBIT- EPS analysis and its limitations 3.4 Financial breakeven point of indifference 3.5 Introduction of Leverage, Types of Leverage-Operating, Financial, Combined 3.6 Leverage- Business Risk and Financial Risk 3.7 Features of sound/Ideal capital structure various capital structure theories (excluding M-M model). designing optimum capital structure and its Constraints while designing 3.8 Factors Affecting Capital Structure 3.9 Introduction to Net Income Approach and Net Operating Income Approach

12

Unit 4. Cost of Capital

4.3 Cost of Capital – Cost of Debt

4.4 Cost of Capital-Cost of preference capital, cost of equity capital 4.5 Cost of Capital -cost of retained capital and weighted average cost (its

computation) 4.6 Rationale of after-tax weighted average cost of capital 4.7 Marginal cost of capital (its computation)- – Numerical Solving

9

Unit 5. Working Capital

5.1Working Capital: Introduction; Meaning and various concepts of Working Capital

5.2 Management of Working Capital

5.3 Issues in Working Capital Management

5.4 Estimating Working Capital Needs

5.5 Operating or Working Capital Cycle

7

Total lectures 45

Learning Resources:

Text Book:

• Basic Financial Management- Himalaya Publishing House. Reference Books:

• Principles of Financial Management. Fundamentals of Financial Management By Bhavesh Patel. Pedagogy:



Assignments

Mid Term

Third Criteria

Total

Marks

15 20 15 50





Course Code BCO212A

Trimester V


Course Title Auditing II


load hrs.


45 - - 3

Trimester : V

Pre-requisites: Basic knowledge of Auditing

Course Objectives:

1. Knowledge:

• To inculcate knowledge through Practical Approach about company audit

• To develop the understanding of audit reports

2. Skills:

• Students will get an orientation to various analytical review procedures while conducting audit.

3. Attitude:

• To develop facts finding attitude among students.

Course Outcomes:

• Professionalism will be developed in the students

Course Contents:


Lectures

Unit 1: Overview of Analytical Review Procedures

1.1 Auditing meaning and concept

1.2 Need for audit Concepts of Vouching

1.3 verification and valuation

10

Unit 2: Company Audit

2.1 Audit of payments - General considerations, Wages, Capital expenditure, other

payments and expenses, Petty cash payments, Bank payments, Bank reconciliation.

Audit of receipts - General considerations, Cash sales, Receipts from debtors,

Other Receipts.

2.2 Audit of Purchases - Vouching cash and credit purchases, Purchase returns,

Allowance received from suppliers.

2.3 Audit of Sales - Vouching of cash and credit sales, various types of allowances

given to customers, Sale returns.

2.4 Audit of suppliers' ledger and the debtors' ledger, Confirmatory statements from

credit customers and suppliers, Provision for bad and doubtful debts, Writing off

of bad debts

2.5 Audit of impersonal ledger - Capital expenditure, deferred revenue expenditure

and revenue expenditure, Outstanding expenses and income, Repairs and renewals

2.6 Distinction between reserves and provisions, Implications of change in the basis of

accounting.

12

2.7 Company Audit - Audit of Shares, Eligibility, Qualifications and Disqualifications

of Auditors,

2.8 Appointment of auditors, Removal of auditors, Remuneration of Auditors, Powers

and duties of auditors.

Unit 3: Audit Report

3.1 Audit Report - Qualifications, Disclaimers, Adverse opinion, Disclosures, Reports

and certificates. Reporting requirements under the Companies Act 2013

3.2 Branch audit, Joint audit

12

Unit 4: Audit Considerations in different Audit Organizations

4.1 Important Provisions under the Companies Act, 2013 relating to Audit

4.2 Auditors and Rules made thereunder.

11

Total Lectures 45

Learning Resources:

Text Book:

• Auditing Theory & Practice: A.K Singh, Galgotia Publishing Company, New Delhi Reference Books:

• Auditing and Assurance by CA Surbhi Agarwal – Bestworld Publication

• Auditing by Aruna Jha – Taxmann Publication

Pedagogy:


Assessment Scheme:

Internal evaluation of each subject will be for 50 marks, which is divided as follows:

Class Continuous Assessment (CCA) (50)


15 20 15 50


Prepared By

Ms. Manisha Shedge

Checked By

Prof. Hemant Bhise

Verified By

Mr. Ashish Kathale

Dr. Anjali Sane




Course Code BCO218A

Trimester V


Course Title Financial Management


load hrs.


45 15 -- 4

Pre-requisites: To have basic understanding and knowledge of financial management.

Course Objectives:

1. Knowledge: The focus of this course is in the area of financial management. We will show Students how to

interface with accounting and finance departments, help them to understand how firms meet their financial

objectives utilizing financial decision-making.

2. Skills: This course will also explain financial tools and techniques, which can be used to help firms maximize

value by improving decisions relating to capital budgeting, capital structure, and working capital management



Course Outcomes:

- Role and purpose of finance function in an organisation

- Understanding the impact of economic environment on financial management

- Using of various tools & techniques for Working capital management

- Carrying out Investment appraisal

- Understand the sources of business finance with their relative merits & demerits

- Knowledge & understanding of capital structure theories and cost of capital

- Understand and apply concepts of business valuation

- Understanding the use of tools & techniques of financial risk management in the context of foreign

currency risks & interest rate risks

Course Contents:


Lectures

Module 1 (Role & purpose of finance function)

Financial objective of a business organisation – shareholder value maximisation v/s

profit maximisation, growth in earning per share, total shareholder return – possible

conflict between stakeholder objectives and balancing them– linkage of financial

objective with corporate strategy – financial & other objectives of a not-for-profit

organisation

6

Module 2 (financial management environment)

Macroeconomic environment of the business – role & impact of fiscal & monetary

policies, interest rate & exchange rate policies – competition policies – nature & role of

financial markets such as capital market, money market, currency market – products in

capital markets & money markets such as derivatives

6

Module 3 (Working capital management)

Elements and composition of working capital – objective of working capital

management through balancing of profitability v/s liquidity – cash operating cycle,

factors influencing it and computation thereof – management of inventory through EOQ,

inventory levels, availing bulk discounts, early payment discounts and Just-In-Time

(JIT) techniques – management of receivables through credit policy, early settlement

discounts, extending credit period, factoring & invoice discounting – managing

accounts payables through bulk discounts, early payment discounts – managing cash

using Baumol’s model and Millar-Orr model – working capital financing strategies

6

Module 4 (Investment Appraisal techniques)

Types of investment projects such as mutually exclusive projects & independent

projects - Use of discounted cash flow (DCF) and non-DCF tools for investment

appraisal – payback period & discounted payback – Return on Capital Employed

(ROCE) – Net Present Value (NPV) and Internal rate of Return (IRR) – relative merits

& demerits of these methods – project risk assessment through sensitivity analysis

6

Module 5 (special investment decisions)

Lease v/s buy decision – replacement cycle decision – use of the equivalent annual cost

technique – single period capital rationing including computation of project ranking for

divisible & non-divisible projects using techniques of profitability index & Trial & Error

method – risk adjusted discount rates

6

Module 6 (business finance and sources of funds)

Understand & evaluate various short & long term sources of finance such as equity and

debt – methods of raising equity such as rights issue, initial public offer (IPO) – sources

of Islamic financing such as Murabaha, Musharaka, Mudaraba, Sukuk, Ijara – sources

of fiancé for SME sector including venture capital, crowd funding and angel financing

6

Module 7 (Capital structure theories and cost of capital)

Estimating cost of equity using dividend growth model (DGM), Capital Asset pricing

Model (CAPM), concept of systematic & unsystematic risk – estimating cost of debt

(irredeemable & redeemable), convertible debt – estimating Weighted Average Cost of

Capital (WACC) using book value and market value weightages – capital structure

6

theories including traditional view and Modigliani-Millar view (without & with tax) –

pecking order theory

Module 8 (Business valuations)

Purpose of business valuation – various situations which demand business valuation –

models for valuation of equity using dividend model, net asset method, cash flow

approach, earning method (using PE ratio), earnings yield method – valuation of debt

6

Module 9 (Financial risk management)

Sources of & factors influencing Foreign currency risks – types of currency risks such

as transaction risk, translation risk, & economic risks – causes of currency rate

fluctuations including balance of payments, purchasing power parity (PPP), interest rate

parity (IRP), Fischer equation – centralised & decentralised treasury function

6

Module 10 (Risk management tools – currency & interest rate risks)

fluctuations - managing interest rate risks through internal tools (matching and

smoothing, asset & liability management, forward rate agreements (FRA)

6

Total lectures 60

Learning Resources:

Text Books:

1. Financial Management, Kaplan Publications Reference Books: Financial Management, BPP Publications

Pedagogy:


Assessment Scheme: Internal evaluation of each subject will be for 50 marks.

Class Continuous Assessment (CCA)


15 20 15 50


Ms. Ketki Mulay Prof. Hemant Bhise Mr. Ashish Kathale




Course Code BCO219A

Trimester V


Course Title Strategic Business Leader


load hours


45 15 -- 4

Pre-requisites: Students need to have basic understanding of professional leadership skills

Course Objectives:

1. Knowledge: This paper aims to provide the students with the principles of corporate governance

applicable to a business entity

2. Skills: It discusses various professional skills that a professional manager needs to acquire and

apply.

3. Attitude: It also covers the ethical framework that managers need to adopt while discharging their

duties.

Course Outcomes:

- Evaluating effectiveness of the governance & agency system

- Understanding leadership and ethics

- Understand and apply the process of risk management

- Organisation control and audit

- Finance function in planning & decision making

- Innovation and change management

- Evaluation of the current strategic position of an entity in the context of external environment,

competition with regard to the organisational capabilities, competencies & resources

- Development of strategic choices in the context of existing strategic position and the strategic

objectives of different types of organisation

- Use of information technology & data analytics to critically investigate into factors affecting the

value chain

Course Contents:


Lectures

Unit 1 Corporate Governance

1.3 Principle-agent relationship in the context of governance Issues connected with

separation of ownership and control over organisation activity

1.4 stakeholder analysis (power & interest) using Mendelow matrix and applying it

to strategy & governance

1.5 CSR and organisation as a corporate citizen in the context of governance

1.6 Compare & contract the principles of governance in private sector, public sector,

charitable trusts and NGOs

1.7 Linking strategic objectives of a public sector organisation with governance

systems

6

Unit 2 Governance Approaches and Scope

2.11 Role of institutional investors in governance systems

2.12 Rules v/s principles approach to governance

2.13 Duties of directors, functions of the Board, composition & balance of the Board

2.14 responsibility of the Board for risk management systems & internal control

2.15 Purposes, roles & responsibilities of non-executive directors

6

Unit 3 Risk Management

3.1 Identification, assessment & measurement of risk, framework of risk

management systems 3.2 Concepts of risk appetite and risk response 3.3 Strategic & operational risks – assessing severity & probability of risk events

/Services 3.4 TARA framework for risk responses by management – monitoring of risks

management strategies

6

Unit 4 Innovation and Change Management

4.8 Enabling organisation success through organising, disruptive technology, talent

management & performance excellence using concepts of FinTech, POPIT,

Bald ridge model and empowerment

4.9 Different types of strategic change & its implications

4.10 Assess organisation culture using Balogun & Hope Hailey’s contextual

features

4.11 Managing change using Lewin’s 3 stage model

4.12 Assessing effectiveness of organisational processes & change therein using

Harmon’s process-strategy matrix

4.13 Leading and managing change projects – post project reviews

6

Unit 5 Leadership, Ethics & Governance

5.7 Qualities of leadership

5.8 Leadership & organisational culture

5.9 Ethical codes & leadership in the context of governance

5.10 Management behaviour & ethics

5.11 Ethical threats & safeguards against the threats

5.12 Handling fraud, bribery & corruption

6

Unit 6 Concepts and Strategy

6.1 Understand & explain the fundamental nature of strategy &strategic decisions in

different types of organisation

6.2 Use of the Johnson, Scholes and Whittington (JSW) model

6.3 strategic position, strategic choices and strategy action

6.4 Use of models such as PESTEL, Porter’s Diamond in assessing environmental

impact

6.5 Assessing competitive position using models like Porter’s five forces and

Porter’s value chain

6

Unit 7 Internal competencies, capabilities and resources

7.1 Identify organisation’s capabilities and competencies in light of the strategic

position

7.2 assessment of these for sustaining competitive position

7.3 use of SWOT model to assess organisation’s abilities to assess its capabilities

6

Unit 8 Strategic Choices

8.1 Evaluate the suitability, feasibility & acceptability of different strategic choices

8.2 pros & cons of strategic choices for product/market diversification in a globalised

environment

8.3 pricing strategies including the 7-P model and its impact on competitive position

8.4 managing the organisation’s portfolio & strategies related thereto using the Boston

Consulting Group (BCG) matrix

8.5 use of Ansoff’s matrix for developing generic strategies

8.6 evaluate different choices such as mergers, acquisitions, alliances, joint ventures

and franchises

8.7 Assess how internal development, or business combinations, strategic alliances and

partnering can be used to achieve business growth

8.8 Assess the suitability, feasibility and acceptability of alternative sources of short

and long term finance, including initial coin offerings (ICO), available to the

organization to support strategy and operations.

6

Unit 9 Strategic Action

9.1 Implementing strategic plan

9.2 aspects of the change management process

9.3 Challenges of change management

9.4 Organising & enabling success

6

9.5 Business change life-cycle

9.6 Harmon’s process-strategy matrix

9.7 Improving processes in organisation

Unit 10 Use of technology in developing strategic alternatives

10.1 Use of mobile & cloud technology with their benefits & risks

10.2 Cloud v/s owned hardware & software

10.3 Use of big data & data analytics for strategy development

10.4 Use of data analytics for decisions regarding product development, marketing &

pricing

10.5 Explain the value chain of E-business

10.6 IT systems security & control

6

TOTAL 60

Learning Resources:

Text Book:

• Strategic Business Leader, Kaplan Publications

Reference Books:

• Strategic Business Leader, BPP Publications

• ACCA Website Global

Pedagogy:


Assessment Scheme:

Evaluation of each subject will be for 100 marks, (which will be divided into 50 + 50 marks) and

is further divided as follows:

Class Continuous Assessment (CCA)(with % weights)


Mr. Jayesh J Jadhav Ms. Anushree Satpute Mr. Ashish Kathale Prepared by Checked by Verified by


HoS & Associate Dean Dean & Chairman, Board of Studies

Assignments Mid-term Exam Third Criteria Total

15 20 15 50

TRIMESTER VI

Course Code BCO220A

Trimester VI


Course Title Direct Tax I


load hrs.


40 05 -- 3

Pre-requisites: Basic knowledge of Individual and forms of organization tax output

Course Objectives:

1. Knowledge: -

• To make aware about provisions of direct tax with regard to IT Act, 1961 and IT Rules, 1962.

• To gain knowledge and understanding of the provisions of the direct tax laws.

• To make the students understand the basic concepts, definitions and terms related to direct

taxation.

• To make the students understand the concept of residential status thus making them understand

the scope of total income of an assesse with different kinds of residential status.

2. Skill: -

• 1. To develop the skill of independent thinking and creativity in the field of direct tax laws.

• 2. To understand the provisions and procedure to compute total income under five heads of

income i.e. salaries, house property, profits & gains from business & profession, capital gains and

other sources.

3. Attitude: -

• To acquire the ability to apply the knowledge of the provisions of the direct tax laws to the

various situation in actual practice.

Course Outcomes: It enables the students to insights the basics of Income Tax Act and its implications

in computing tax liability of an individual. To acquaint the students with basic principles underlying the

relevant provisions of income tax laws in force for the relevant previous year and to provide an insight into procedural aspects for assessment of tax liability for an individual assesses.

Course Contents:


Lectures

Unit 1: Basic Concept of Income Tax, Residential Status, Exempted Income and

Agricultural Income

Introduction of Direct and Indirect Tax, Provisions of direct tax with regard to IT Act,

1961 and IT Rules, 1962. Basic Concepts and Definitions under IT Act- Assesse,

Previous year, Assessment year, Person, Income, Sources of Income, Heads of Income,

Gross total income, Total income, Maximum marginal rate of tax., Residential status of

Individual and HUF, Resident and Non Resident, Incomes which do not form part of

Total Income- Except section 10AA, Agricultural Income- Definition, determination of

agricultural and non-agricultural Income.

7

Unit 2: Heads of Income - Income from Salary

Salaries – Allowances, Perquisites and their Valuations, Deductions from salary – Other

related provisions, Numerical Problem, Gratuity – Pension – Commutation of Pension,

Provident Fund – Rebate., Computation of Taxable Salary

10

Unit 3 Heads of Income: Income from House property

Income from House property, Definition of annual value – deductions, Definition of

annual value – deductions, Computation of a let out and a self-occupied property,

Computation of Income from House Property

9

Unit 4 Heads of Income: Income from Business and Profession

Profits and Gains of Business and Profession, Income from business or profession,

Allowable and not allowable expenses, General deductions – Its principles, Provisions

relating to depreciation – deemed business profits, Computation of income from

business or profession

10

Unit 5: Heads of Income: Income from Capital Gain and Other Sources

Meaning and types of capital assets, basic concept of transfer, cost of acquisition, cost

of improvement, indexation, computation of STCG and LTCG, Income from other

sources, Basis of charge excluding deemed dividend.

9

Total 45

Learning Resources:

Text Book:

1. Singhania, V.K: Direct Tax Planning and Management, Taxman, N.Delhi

2. Singhania V. K: Direct Taxes Laws and Practices, Taxman, N. Delhi

Reference Books :

1. E. A Srinivas: Corporate Tax Planning: Corporate Tax Planning; Tata Mc – Graw Hill

2. Mehrotra HC : Direct Tax Planning


1.. Kushal Kumar Agrawal: Direcct Tax Planning and Management; Atlantic Publishers

2. Bhagavath Prasad: Direct Tax Law and Practice 3. Lakhotia RN : Corporate Tax Planning

Journals:

1. Chartered Accountant Today – Taxman for Current Reading

2. Circulars Issued by CBDT

3. Journal Chartered Accountant.

Web Resources:

https://www.incometaxindiaefiling.gov.in/home

https://www.caclubindia.com/

Pedagogy:

Case discussion (case based pedagogy), Group discussion, Practical and Problem solving approach, assignment, conceptual and contextual learning, Research papers, Research articles, Minor and Major

Research projects etc.

Assessment Scheme:

Evaluation of each subject will be for 100 marks, (which will be divided into 50 + 50 marks) and is

further divided as follows:



Mr. Jayesh Jadhav Mr. Ashish Kathale Mr. Ashish Kathale Prepared by Checked by Verified by




15 20 15 50


Course Code BCO221A

Trimester VI


Course Title Cost and Management Accounting


load hrs.


40 05 -- 3

Pre-requisites: Knowledge of Advanced Financial and Cost Accounting

Course Objectives:

1. Knowledge:

a) To make aware about cost elements and cost structure.

b) Providing knowledge about difference between financial accounting and cost accounting.

c) Solve problems relevant to cost accounting systems using ideas and techniques some of which are at

the forefront of the discipline.

2. Skills: To understand Basic Cost concepts, Elements of cost and cost sheet

3. Attitude: Student’s Capability to apply theoretical knowledge in practical situation will be increased.

Course Outcomes:

After conclusion of study the students will be able to define the various components of total cost of a

product i.e. direct & indirect cost and fixed & flexible cost. Student also understood about how to prepare

the cost-sheet and Tender, Cost Ledger accounting and also know the causes of difference in financial

accounts and Cost sheet.

Course Contents:


Lectures

Unit 1 Nature and Scope of Cost Accounting

Limitations of Financial Accounting, Meaning of Costing, Cost Accounting and Cost

Accountancy. Scope of Cost Accounting, Objective, Advantages of Cost Accounting.

Financial Accounting V/s Cost Accounting. Characteristics of Ideal Costing System,

Installation of Costing System

6

Unit Elements of Cost, Classification of cost, Cost Sheet and Tender

Basic Elements of Cost, Direct Material, Direct Labour, Direct Expenses, Overheads.

Classification of cost on Various Basis, Proforma of Cost Sheet and Tender, Expenses

excluded from Costs, Numerical on Simple Cost Sheet, Cost Sheet with Stock

Adjustments Tender

6

Unit 3 Introduction to Material Cost

Purchase Department - Functions, Centralized Purchasing, Purchase Procedure, Purchase

Documentation, Advantages of Purchase Control, Stores Control, Need for Store Control,

13

Stores Department – Location and Layout, Classification and Codification,

Standardization and Simplification. Types of Stores, Bin Card, Stores Ledger, Bills of

Material, Difference between Material Requisition and Bill of Material, Perpetual and

Periodic Inventory Control, First in First Out (FIFO), Last in First Out (LIFO), EOQ,

Inventory Turnover Ratio

Unit 4 Introduction to Labour and Overhead Cost

Labour: Meaning of Labour and Types of labour, Control over labour Cost, Meaning and

Techniques of Labour Turnover, Meaning of Labour Productivity, Time Keeping and

Time Booking, Introduction and Meaning to Overtime, Meaning of Labour Turnover,

Causes of Labour turnover, Numerical on Labour Turnover, Concept of Retention and

idle time. Straight Price Rate System- Taylor's Differential Piece Rate System, Merrick's

Multiple Piece Rate System, Halsey Premium Plan, Rowan Plan - Introduction and

problem solving

Overhead: Meaning and Classification of Overhead Cost, Allocation and Apportionment

of Overhead to Cost Centre, Appropriation of service department costs to production

department, Methods of Re-apportionment or Re-Distribution of Overheads, Absorption

of overheads: Meaning of Absorption, Under-Absorption and Over Absorption of

Overheads. Cause of Under or Over absorption of Overheads

14

Unit 5 Absorption Costing and Marginal Costing:

Concept of Absorption Costing and Marginal Costing, Terms used in Marginal Costing,

Application of Marginal Costing, Difference between Absorption Costing and Marginal

Costing. Numerical on Absorption and Marginal Costing

6

Total lectures 45

Learning Resources:

Text Book:

• Cost Accounting Principles and Practice. Jain and Narang -Kalyani Publishers

• Cost Accounting, Theory and Problems, S.N. Maheshwari and S.N. Mittal - Mahavir book

Depot, New Delhi.

Reference Books:

• Advanced Cost Accounting and Cost Systems Ravi Kishor - Taxman’s Allied Service Pvt.

Ltd., New Delhi.

• Cost Accounting Principles and Practice, S.P. Lyengar - Sultan Chand & Sons Accounting

Taxman’s, New Delhi.


• Cost Accounting Principles and Practice M.N. Arora - Vikas Publishing House Pvt. Ltd., New

Delhi.



• Cost Accounting – V.K. Saxena and Vashista - Text book. Sultan Chand and Sons – New

Delhi

• Cost Audit and Management Audit. V.K. Saxena and Vashista - Sultan Chand and Sons –

New Delhi

• Principles and Practice of Cost Accounting N.K. Prasad -Book Syndicate Pvt. Ltd., Calcutta.

• Advanced Cost Accounting N.K. Prasad - Syndicate Pvt Ltd., Calcutta

Journals:



icmai.in

Pedagogy:


Assessment Scheme: Internal evaluation of each subject will be for 50 marks, is divided as follows: Class Continuous Assessment (CCA)


15 20 15 50


Ms. Shreeya Rajpurohit Mr. Ashish Kathale Mr. Ashish Kathale Prepared by Checked by Verified By


HOS and Associate Dean Dean and Chairman, Board of Studies


Course Code BCO222A

Trimester VI


Course Title Indian Financial System


load hrs.


45 0 -- 3

Pre-requisites: Basic knowledge of Indian Banking System

Course Objectives:

4. Knowledge: To enrich student’s understanding of the fundamental concepts and working of financial system

in India.

5. Skills: Recognize the impact of operating, investing, and financing decisions in financial system and how

financial analysts interpret results for that to develop business analysts for companies, capital markets and

commodity markets.

6. Attitude: To equip students with the knowledge and skills necessary to become employable in the banking

and financial service industry

Course Outcomes:


A. describe the Indian financial system and its role in commerce and trade.

B. expose the various types of financial institutions and function in India.

C. interpret the issue of Securities and working of stock market. Course Contents:


Lectures

Unit 1 Structure of Indian Financial System:

1.8 An overview of the Indian financial system, Financial sector reforms: context,

need and objectives, capital requirements

1.9 Issues in financial reforms and restructuring, major reforms in the last decade,

future agenda of reforms, Regulation of Banks.

1.10 Salient provisions of banking regulation act and RBI Act in restructuring-

1.11 NBFCs: Salient provisions of RBI Act, Universal Banking: need, importance,

trends

1.12 Core banking solution (CBS).

06

Unit 2: Development Financial Institutions

2.1. Development financial institutions in India- Evolution, changing role, policy

measures

2.2. Industrial Finance Corporation of India (IFCI)- Financing activities, development

and promotional activities

2.3. The Small Industries Development Bank of India (SIDBI)

2.4. Infrastructure Development Finance Company (IDFC)

2.5. Export-Import Bank of India

14

Unit 3 Issue of Securities 3.1 Primary Market for Corporate Securities in India, Issue of Corporate Securities 3.2 Public Issue through Prospectus, Green shoe option, Offer for sale, Private

Placement, Rights Issue /Service.

13

3.3. Online IPO, Book Building of Shares, Preferential Issue of Shares, Private Equity.

Unit 4 Stock Markets

4.14 Regional and Modern Stock Exchanges.

4.15 Comparison between NSE and BSE.

4.16 Bulls and Bears in Stock Markets

4.17 Factors influencing the movement of stock markets, Myths attached to

Investing in Stock Markets.

4.18 DEMAT System, Opening of an account to trade in securities, Settlement

mechanism at BSE & NSE.

12

TOTAL 45

Learning Resources:

Text Book:

• Pathak, B., Indian Financial System-Pearson, New Delhi.

• Preethi Singh, Dynamics of Indian Financial System: Markets, Institutions & Services, Himalaya

Publication, Mumbai Reference Books:

• Khan, M. Y., Indian Financial System-Theory and Practice, TMH, New Delhi

• Bhole, L. M., Financial Markets and Institutions, Tata McGraw Hill, New Delhi.

• Pathak, B., Indian Financial System-Pearson, New Delhi.

E-resources:

• www.rbi.org.in

• www.sebi.gov.in


• www.bseindia.com

Web Resources:

• The Economic Times • The Financial Express

Pedagogy:


Assessment Scheme: Internal evaluation of each subject will be for 50 marks is divided as follows: Class Continuous Assessment (CCA) (with % weights):

Assignments Mid-Term Third Criteria Total Marks

15 20 15 50


Dr. Jivan Biradar Dr. Anjali Sane Mr. Ashish Kathale Prepared by Checked by Verified By






Course Code BCO228A

Trimester VI


Course Title Performance Management


load hrs.


45 15 -- 4

Pre-requisites: Basic knowledge about factors of performance management

Course Objectives:

1. Knowledge: This paper underpins the knowledge and skills in the area of management accounting and

apply the same to evaluate the performance of an entity. The aim is to set out performance

measurement in the context of business objectives.

2. Skill: Concerned with the output (the results achieved), outcomes, processes required for reaching the

results and also the inputs (knowledge, skills and attitudes). Concerned with measurement of results

and review of progress in the achievement of set targets. Concerned with defining business plans in

advance for shaping a successful future. Striving for continuous improvement and continuous

development by creating a learning culture and an open system.

3. Attitude: Concerned with establishing a culture of trust and mutual understanding that fosters free

flow of communication at all levels in matters such as clarification of expectations and sharing of

information on the core values of an organization which binds the team together. Concerned with the

provision of procedural fairness and transparency in the process of decision making.

Course Outcomes:

- Understand & apply modern techniques of management accounting

- Understand & apply decision making techniques in the context of resource optimisation, risk

mitigation, promote efficiency

- Understand and apply advanced budgetary control system and standard costing system

- Understand & apply tools for performance management & control in private sector and not-for-

profit organisation

- Divisional performance and transfer pricing

- Behavioural considerations in performance management

Course Contents:


Lectures

Module 1 (Advanced management accounting techniques - 1)

Activity-based-costing – use of appropriate cost drivers – calculation of costs per driver

& per unit – comparing the ABC and traditional absorption costing; Target costing –

derive a target cost in manufacturing & service industry – suggest how a target cost gap

can be reduced

6

Module 2 (advanced management accounting techniques – 2)

Life cycle costing – costs involved at different stages of life cycle – benefits & application of life cycle costing; Throughput accounting – theory of constraints – calculation & interpretation of Throughput Accounting Ratio (TPAR) – application in a multi-product entity; and environmental accounting – management of environmental costs – accounting for environment costs

6

Module 3 (decision making techniques)

Understand & apply the concept of relevant costs – determination of relevance with

regard to a contextual decision – opportunity costs – cost-volume-profit (CVP)

relationship – calculate & interpret break-even point and margin of safety – estimation

of target profit in single & multi-product scenario – resource optimisation in light of

limiting factors – single or multiple factors – make or buy decisions

6

Module 4 (pricing decisions and risk analysis)

Factors affecting pricing of product or services – price elasticity of demand – demand

equation – calculate optimum selling price with MR = MC equation – pricing strategies

such as skimming, penetration, differential, cost-plus pricing

6

Module 5 (Risk analysis in business decisions)

Understand the risk & uncertainty in short term and their impact on business decisions

- apply techniques of Maximax, maximin and minimax regret – use of expected value

technique – decision tree – value of perfect & imperfect information

6

Module 6 (Advanced budgetary control and standard costing)

Budgetary systems in an organisation such as top-bottom, bottom-up, rolling, zero

based, activity based, incremental budgets – preparation of flexed budgets – beyond

budgeting model – employee participation in budgetary system – quantitative analysis

using high-low method, applying learning curve model –

6

Module 7 (Standard costing – variance analysis)

Advanced variance analysis with the help of material mix & yield variances, sales mix

& quantity variances, planning & operational variances – performance analysis with

variances – assigning the variances to the managers

6

Module 8 (performance analysis) 6

Understand & apply financial & non-financial performance indicators (KPIs) – using

Norton’s Balanced Scorecard model and Fitzgerald & Moon’s Building Block model

for performance measurement – using Value-for-money approach for not-for-profit

organisations – economy, efficiency & effectiveness approach.

Module 9 (divisional performance)

Mechanism for evaluating the performance of a business division and the divisional

managers – tools such as Return on Investment (ROI), Residual Income (RI) – impact

of transfer pricing on divisional performance – methods of setting transfer prices

6

Module 10 (Behavioural considerations)

Need to factor external considerations in performance management such as

environment, market conditions and stakeholder impact – illustrate how behavioural

aspects affect the performance of an organisation- Information, technologies and

systems for organizational performance

6

Total lectures 60


1. Performance Management, Kaplan Publication, UK

Reference Books:

1. Performance Management, BPP Publications, UK

Pedagogy:










15 20 15 50

Course Code BCO229A

Trimester VI


Course Title Taxation - UK


load hours


35 10 -- 3

Pre-requisites: Students need to have basic knowledge about the taxation system.

Course Objectives:

1. Knowledge: The aim of the paper is to develop knowledge relating to the tax system as applicable to

individuals, single companies, and groups of companies

2. Skills: The aim of the paper is to develop the skills relating to the application of the tax system as

applicable to individuals, single companies, and groups of companies

3. Attitude: It also covers the framework that managers need to adopt while discharging their duties as

taxation professionals.

Course Outcomes:

- Understand the operation and scope of the tax system and the obligations of tax-payers and/or their

agents and the implications of non-compliance B

- compute the income tax liabilities of individuals and the effect of national insurance contributions

(NIC) on employees, employers and the self-employed

- compute the chargeable gains arising on individuals

- compute the inheritance tax liabilities of individuals

- compute the corporation tax liabilities of individual companies and groups of companies

- compute the effects of value added tax on incorporated and unincorporated businesses

Course Contents:


Lectures

Unit 1 The UK tax system and its administration

1.13 The overall function and purpose of taxation in a modern economy

1.14 Principal sources of revenue law and practice

1.15 The systems for self-assessment and the making of returns

1.16 The time limits for the submission of information, claims and payment of tax,

including payments on account

1.17 The procedures relating to compliance checks, appeals and disputes

1.18 Penalties for non-compliance

8

Unit 2 Income tax and NIC liabilities

2.16 The scope of income tax

2.17 Income from employment / Self employment

2.18 Property and investment income

2.19 The comprehensive computation of taxable income and income tax liability

2.20 National insurance contributions for employed and self-employed persons

2.21 The use of exemptions and reliefs in deferring and minimizing income tax

8

liabilities

Unit 3 Chargeable gains for individuals

3.5 The scope of the taxation of capital gains

3.6 The basic principles of computing gains and losses

3.7 Gains and losses on the disposal of movable and immovable property

3.8 Gains and losses on the disposal of shares and securities

3.9 The computation of capital gains tax

3.10 The use of exemptions and reliefs in deferring and minimizing tax liabilities

arising on the disposal of capital assets

8

Unit 4 Inheritance Tax

4.19 The basic principles of computing transfers of value

4.20 The liabilities arising on chargeable lifetime transfers and on the death of an

individual

4.21 The use of exemptions in deferring and minimizing inheritance tax liabilities

4.22 Payment of inheritance tax

7

Unit 5 Corporation tax liabilities

5.13 The scope of corporation tax

5.14 Taxable total profits

5.15 Chargeable gains for companies

5.16 The comprehensive computation of corporation tax liability

5.17 The effect of a group corporate structure for corporation tax purposes

5.18 The use of exemptions and reliefs in deferring and minimizing corporation tax

liabilities.

7

Unit 6 Value Added Tax (VAT)

6.1 The VAT registration requirements

6.2 The computation of VAT liabilities

6.3 The effect of special schemes

7

TOTAL 45

Learning Resources:

Text Book:

• UK Taxation, Kaplan Publications, UK

Reference Books:

• UK Taxation, BPP Publications

• ACCA Website Global

Pedagogy:


Assessment Scheme:





15 20 15 50





TRIMESTER VII

Course Code BCO301A

Trimester VII


Course Title Direct Tax II


load hrs.


40 05 -- 3

Pre-requisites: Basic knowledge of Direct Tax and heads of income

Course Objectives:

1. Knowledge:

• To understand the provisions and procedure to compute total income under five heads of income

i.e. salaries, house property, profits & gains from business & profession, capital gains and other

sources.

• To understand the concept of TDS and advance payment of tax.

2. Skills:

• To understand the provision and procedure for clubbing & aggregation of incomes and set-off &

carry forward of losses.

• To understand various tax rebate & relief and procedure to file IT return.

3. Attitude:

• To understand the various deductions to be made from gross total income U/s 80-C to 80-U in

computing total income.

• To understand the provisions and procedure to compute total income and tax payable by an individual.

HUF, Firms

Course Outcomes: After conclusion of study the students will be able to compute total income. They

understand the procedure and calculation of TDS and TCS. Students also know about the Calculation

and payment of Advance Tax. They also know about the preparation of Income Tax return and filling of

Income Tax Return. They also understand the Assessment of Hindu Undivided Family and Partnership Firm.

Course Contents:


Lectures

Unit 1: Unit No. 1: Assessment of Individual - I

Overview of Heads of Income, Clubbing of Income , Set-off and carry forward of

losses, Tax Treatment of Agriculture Income

7

Unit 2: Assessment of Individual - II

Gross Total Income and permissible Deductions, Deductions in respect of certain

payments, Deductions in respect of certain Income – Deductions U/S 80, Computation

of Taxable Income of Individual and Tax Liability.

15

Unit 3 TDS, TCS Advanced Tax, Interest, Penalties and Procuration. Income Tax

Authorities.

Meaning of tax deductions at Source, Payments subject to deduction of tax at source,

TDS Rate Chart. Tax Collected at Source.

Advance payment of Tax. Computation of Advance Tax. Instalments of Advance Tax

and Due Date. Interest for Default in Payment of Advance Tax. Recovery and Refund

of tax.

Appeals, Revision, Penalties, offences and Prosecutions.

Income Tax Authorities

8

Unit 4 Income Tax Return

:- Preparation of Income Tax Return and E Filling of Income Tax Return – ITR 1, ITR

2, ITR 3 and ITR 4

6

Unit 5: Assessment of HUF. And Partnership Firm:

Introduction, Conditions, Assessment of HUF, Computation of total taxable Income

of HUF and Computation of Total Taxable Income of Members of HUF, Rate of Tax

for HUF, Interest to Partner, Remuneration to Partner, Section 184 and 40(b),

Calculation of Book Profit, Calculation of Remuneration as per section 40(b),

Computation of Taxable Income and Tax liability for Partnership Firm and

Computation of Taxable Income and Tax Liability of Partners.

9

Total Lectures 45

Learning Resources:

Text Book:

1. Singhania, V.K: Direct Tax Planning and Management, Taxman, N.Delhi

2. Singhania V. K: Direct Taxes Laws and Practices, Taxman, N. Delhi

Reference Books : 1. E. A Srinivas: Corporate Tax Planning: Corporate Tax Planning; Tata Mc – Graw Hill

2. Mehrotra HC : Direct Tax Planning


1.. Kushal Kumar Agrawal: Direcct Tax Planning and Management; Atlantic Publishers 2. Bhagavath Prasad: Direct Tax Law and Practice

3. Lakhotia RN : Corporate Tax Planning

Journals:




Web Resources:



Learning Resources:

Text Book:

1. Singhania, V.K: Direct Tax Planning and Management, Taxman, N.Delhi 2. Singhania V. K: Direct Taxes Laws and Practices, Taxman, N. Delhi

Reference Books :

1. E. A Srinivas: Corporate Tax Planning: Corporate Tax Planning; Tata Mc – Graw Hill 2. Mehrotra HC : Direct Tax Planning


1.. Kushal Kumar Agrawal: Direcct Tax Planning and Management; Atlantic Publishers 2. Bhagavath Prasad: Direct Tax Law and Practice

3. Lakhotia RN : Corporate Tax Planning

Journals:




Web Resources:



Pedagogy:


Assessment Scheme:





15 20 15 50







Course Code BCO302A

Trimester VII


Course Title Advanced Cost and Management Accounting


load hrs.


40 05 -- 3

Pre-requisites: Knowledge of Financial Accounting

Course Objectives:

1. Knowledge:

a) To understand the concept of various methods and techniques of costing.

b) Exercise appropriate judgment in selecting and presenting information using various methods and

application of techniques of accounting.

2. Skills: Solve problems relevant to cost accounting systems using ideas and techniques some of

which are at the forefront of the discipline.

3. Attitude: To understand the various methods of costing used in different industries and calculation

of cost accordingly.

Course Outcomes:

Students will be able to understand:

a) Various methods of costing and techniques of cost control used in different industries b) Solving the numerical on various methods and techniques of costing and its application to calculate

and control the cost respectively.

c) Recent trends in costing and its use in make in India.

Course Contents:


Lectures

Unit 1 Introduction to Methods of Costing

Specific Order Costing – Job Costing, Batch Costing, Contract Costing

Operation Costing: Process Costing, Joint and By-products, Service Costing –

Transport, Hotel, Hospital Costing (Numerical on Contract Costing and Process

Costing)

13

Unit 2 Techniques of Costing

Budget and Budgetary Control: Concept, Types of Budget – Flexible and Cash

Budget

Standard Costing and Variance Analysis: Concept, Advantages and Disadvantages

of Variance Analysis, Material and Labour Overheads

(Numerical on Marginal Costing, Flexible and Cash Budget, Material and Labour

Overheads)

10

Unit 3 Cost Reduction and Cost Control

Basics, process, Techniques and Methods, advantages of Cost Control and Cost

Reduction

6

Unit 4 Cost Accounting Records and Cost Audit

Nature and Scope of Cost Audit, Purpose, Scope and Advantages of Cost Audit,

Implementing Authorities of Cost Audit, Cost Audit Techniques and Programmes,

Cost Auditor – Appointment, Rights and Responsibilities. Applicability of Cost Audit

8

Unit 5 Recent Trends in Cost Accounting

Life Cycle Costing, Value Engineering, Target Costing, Kaizen Costing, Total Quality

Management, Six Sigma, Enterprise Resource Planning, PARETO Analysis

8

Total Lectures 45

Learning Resources:

Text Book:

• Cost Accounting Principles and Practice. Jain and Narang -Kalyani Publishers

• Cost Accounting, Theory and Problems, S.N. Maheshwari and S.N. Mittal - Mahavir book

Depot, New Delhi.

Reference Books:

• Advanced Cost Accounting and Cost Systems Ravi Kishor - Taxman’s Allied Service Pvt.

Ltd., New Delhi.

• Cost Accounting Principles and Practice, S.P. Lyengar - Sultan Chand & Sons Accounting

Taxman’s, New Delhi.


• Cost Accounting Principles and Practice M.N. Arora - Vikas Publishing House Pvt. Ltd.,

New Delhi.



• Cost Accounting – V.K. Saxena and Vashista - Text book. Sultan Chand and Sons – New

Delhi

• Cost Audit and Management Audit. V.K. Saxena and Vashista - Sultan Chand and Sons –

New Delhi

• Principles and Practice of Cost Accounting N.K. Prasad -Book Syndicate Pvt. Ltd., Calcutta. • Advanced Cost Accounting N.K. Prasad - Syndicate Pvt Ltd., Calcutta

Journals:



icmai.in

Pedagogy:



Assessment Scheme: Internal evaluation of each subject will be for 50 marks, is divided as follows: Class Continuous Assessment (CCA)


15 20 15 50


Ms. Shreeya Rajpurohit Mr. Ashish Kathale Mr. Ashish Kathale Prepared by Checked by Verified By


HOS and Associate Dean Dean and Chairman, Board of Studies

Course Code BCO304A

Trimester VII


Course Title Goods and Service Tax (GST)


load hours


45 0 -- 3

Pre-requisites: Basic knowledge about Indirect Taxation

Course Objectives:

1. Knowledge: To acquire specialized knowledge of GST Tax laws, its evolution and changes due

to implementation of GST in India.

2. Attitude: To be able to cultivate a practical attitude and nurture the interests of the students

towards the concepts of GST covered in the syllabus

3. Skills: To provide specialized and updated knowledge in the area of GST in a systematic manner;

Enhancing analytical and problem solving skills for decision making.

Course Outcomes:

After this course students should be able:

1) To understand various terms related to Goods and Service tax (GST).

2) To understand the difference between forward charge and reverse charge mechanism and also to

understand the difference between composite and mixed supply.

3) To determine the time, place and value of supply.

4) To compute the amount of CGST, SGST and IGST payable after considering the eligible input tax

credit.

Course Contents:


Lectures

Unit 1 Introduction to Goods and Services Tax

1.1 Stages of Evolution of Goods and Services Tax

1.2 Methodology of GST

1.3 Subsuming of taxes

1.4 Constitutional background

1.5 Benefits of implementing GST

1.6 Structure of GST

1.7 Central Goods and Services Tax

1.8 State Goods and Services Tax

1.9 UTGST - Integrated Goods and Services Tax

12

1.10 Important concepts and definitions under CGST Act and IGST Act

1.11 GSTN - HSN Code

1.12 SAC code

1.13 GST council – Structure, Power and Functions.

Unit 2 Levy, Tax Collection and Reverse Charge Mechanism Levy and Collection

of Tax

2.1 Rates of GST

2.2 Scope of Supply

2.3 Composite and Mixed Supplies

2.4 E-commerce under GST regime

2.5 Liability to pay tax

2.6 Reverse Charge Mechanism

2.7 Composition Scheme of Levy

2.8 Value of taxable supply- Interstate supply-Intra state supply

12

Unit 3 Concept of time and place of supply & Import and Export Time of supply

3.1 Place of supply

3.2 Significance of place of supply

3.3 Time and place of supply in case of intra state supply

3.4 Time and place of supply in case of interstate supply

3.5 Time and place of supply in case of import and export of goods and services

10

Unit 4 Input Tax Credit Cascading Effect of Taxation

4.1 Benefits of Input Tax Credit

4.2 Manner of claiming input tax credit in different situations

4.3 Computation of ITC

4.4 Input service distribution

4.5 Computation of ISD

4.6 Recovery of Credit

4.7 Reversal of credit

4.8 Utilization of Input tax credit

4.9 Cases in which input tax credit is not available

11

Total Lectures 45

Learning Resources:

Text Book:

• Indirect Taxes - Vinod K Singania,Taxmann’s Publications, New Delhi

• Indirect Taxes - H.C Mehrotra, Sahitya Bhavan Publications, New Delhi

• Bare Act CGST, IGST AND SGST

Reference Books:

• Illustrated Guide to Goods and Service Tax- C A Rajat Mohan- Bharat Publications

• All about GST- V S Datey- Taxmann Publications.

• Beginner’s Guide to GST- Dr Vandana Bangar and Dr Yogendra Bangar- Aadhya

Prakashan Banagar

Pedagogy:


Assessment Scheme:





15 20 15 50





Course Code BCO315A

Trimester VII


Course Title Advanced Performance Management - I


load hrs.


45 15 -- 4

Pre-requisites: Advance knowledge about factors of performance management

Course Objectives:

Knowledge: This paper aims to underpin the knowledge, skills and expertise in applying strategic

management accounting techniques to the practice of enterprise performance management in different

business contexts.

Skills: The Advanced Performance Management syllabus expands key aspects established in

Performance Management at applied skills level. The syllabus introduces the strategic function of

management accounting as a tool for planning and controlling performance thus strategic objectives can

be set, examined and controlled

Attitude: After learning the methods of measuring and managing performance students are likely to

combine this understanding in the role of a sub-ordinate to higher management or independent customers

on how to appraise and manage the performance of an organization, together with the identification of

either a business is facing challenges or may probably fail.

Course Outcomes:

- Use of strategic planning and control models in planning and monitoring business performance

- Assessing key external influences on an organisation

- Changes in business structure and performance management

- Designing management information systems.

Course Contents:


Lectures

Module 1 (strategic planning and control mechanism)

Role of strategic management accounting in strategic planning & control – measuring

progress towards achieving strategic objectives – planning & control at strategic &

operational levels – managing conflict between strategic long-term objectives & short

term decisions – use of models such as SWOT, BCG matrix, Porter’s generic strategies

and Porter’s five forces in strategic planning

12

Module 2 (development and assessment of performance hierarchy)

Purpose, structure & content of mission statement, vision statement and corporate

objectives – identify Critical Success Factors (CSF) of an organisation and it’s linkage

with mission/vision & objectives – development of Key Performance Indicators (KPI)

for measuring & monitoring performance

12

Module 3 (External influences on an organisation) 12

Impact of risk & uncertainty on performance by applying different risk assessment

techniques – use of expected value, decision tree and tools like maximax, maximin and

minimax regret – use of PESTEL to assess impact of external influences

Module 4 (changes in business structure and performance management)

Information needs at different hierarchical levels in a manufacturing & service

organisation – influence of business process reengineering in improving performance –

role of performance management systems in business integration using Mckinsey’s 7-S

structure and value chain – impact of organisation structure & culture on performance

12

Module 5 (Designing management information systems)

Role of information system in performance management – integration of management

accounting information with the use of Enterprise Resource Planning Systems (ERPS)

– lean information systems – internal & external sources of management information –

impact of big data analysis – use of technology in recording & processing information

such as RFID, unified databases, access controls, data security – use of various

management reports evaluating performance, contents & structure of management

reports

12

Total Lectures 60

Learning Resources: Text-Books:

1. Performance Management, Kaplan Publication, UK

Reference Books:

1. Performance Management, BPP Publications, UK

Pedagogy:




15 20 15 50





Course Code BCO316A

Trimester VII


Course Title Advanced Financial Management


load hrs.


45 15 -- 4

Pre-requisites: Thorough knowledge of concepts of financial management

Course Objectives:

1. Knowledge: The focus of this course is in the area of financial management. We will show Students how

to interface with accounting and finance departments, help them to understand how firms meet their

financial objectives utilizing financial decision-making.

2. Skills: This course will also explain financial tools and techniques, which can be used to help firms

maximize value by improving decisions relating to capital budgeting, capital structure, and working

capital management



Course Outcomes:

- Understand the role of a senior financial advisor in global environment against the backdrop of

ethical framework and governance

- Finance function in a multi-national organisation

- Financial evaluation of mergers & acquisitions for the stakeholders, particularly the shareholders

- Financial evaluation of business reorganisation and financial reconstruction

- Using advanced investment appraisal techniques & estimating cost of capital

- Financing of investment including international investments

- Advanced risk management techniques

- Mergers and acquisitions

Course Contents:


Lectures

Module 1 (Role of senior financial advisor)

Organizational Goals - Management of Financial Resources - Assessment of

Organizational Performance and Financial Risk - Framework for Risk Management -

Capital Investment Monitoring - Advising Board of Directors - Best Practice in

Financial Management – Inter-connectedness of Functional Areas - Resolution of

Stakeholder Conflicts - Ethical Framework - Ethical Financial Policy for Financial

Management - Sustainability and Environment Issues - Integrated Reporting and

Governance

6

Module 2 (Finance in multi-national organization)

Theory and Practice of Free Trade - Role of International Financial Institutions and

Markets and their Impact - New Developments in Macroeconomic Environment -

Financial Planning Framework for a Multinational Organization - Dividend Policies -

Transfer Pricing of Goods and Services across International Borders

6

Module 3 (International corporate finance)

Sources of international finance – Euro bonds, Euro Dollar & Foreign currency bond

markets – concept of Islamic financing & products thereof such as Murabaha,

Mudaraba, Musharaka, Ijara and Sukuk bonds – role of IMF and WTO- initial coin

offering

6

Module 4 (Mergers & acquisitions)

Use of Mergers and Acquisitions for Corporate Expansion - Evaluation of Acquisition

Proposals - Developing an Acquisition Strategy - Choosing Appropriate Target -

Creating Synergies - Reasons for Failure - Reverse Takeovers - Global Regulatory

Framework - Key Aspects of Takeover Regulation - Defensive Tactics for Hostile

Takeover

6

Module 5 (Business reorganisation & financial reconstruction)

Business Re-Organization - Meaning and Types - Divestments, Demergers and Spin-

Offs, Management Buy-Outs and Buy-Ins, Firm Value - Reconstruction Schemes -

Types of Financial Reconstruction - Financial Reconstruction and Firm Value -

Leveraged Buy-Outs - Market Response to Financial Reconstruction

6

Module 6 (Advanced investment appraisal techniques)

Merits & demerits of traditional techniques like NPV and IRR – use of modified IRR – concept of duration and modified duration – adjusted present value method (APV) (impact of financing on project NPV) – use of options theory in evaluating investment projects having embedded real option (using Black-Scholes model) – Assessing Value at risk (VaR model) – multi-period capital rationing (linear programming (only setting up LP problem & interpreting the output) – estimating project specific cost of capital using MM model and process Beta and CAPM

6

Module 7 (Cost of capital)

Approaches to capital structure – capital structure theories and their impact on cost of

capital & company valuation – use of MM prepositions in financial management

6

6

Module 8 (International project appraisal)

Financial evaluation of international projects – estimating exchange rates using

purchasing power parity (PPP) and interest rate parity (IRP) equations – applying

Fischer equation – estimating cash flows and estimating relevant cost of capital – effect

of double taxation avoidance agreements – exchange controls & withholding taxes

Module 9 (Advanced risk management)

Role of treasury in financial risk management – organising treasury function (centralised

v/s decentralised) – transaction, translation & economic risks related to currency

fluctuations – currency hedging tools (internal – currency of invoice, leading & lagging,

matching, netting and external – forwards, futures, options & swaps, money market)

candidates are expected to illustrate working knowledge of setting up the hedging –

managing interest rate risk through different techniques (internal – matching &

smoothing, asset/liability management, external – forward rate agreement (FRA),

futures, options and swaps)- interest rate collars are examinable

6

Module 10 (mergers & acquisitions)

Principles of Business Valuation - Asset-Based Models - Market-Based Models - Cash-

Based Models - Valuation of High Growth Start-Ups & firms with Product Options -

Methods of Financing Mergers - Assessing a Given Offer - Effect of an offer on

Financial Position and performance

6

Total lectures 60


1) Advanced Financial Management, Kaplan Publications, UK

Reference Books:

1) Advanced Financial Management, BPP Publications, UK

Pedagogy:




15 20 15 50




Hos & Associate Dean Dean & Chairman, Board of Studies

TRIMESTER VIII

Course Code BCO317A

Trimester VIII


Course Title International Tax Laws


load hours


30 15 -- 3

Pre-requisites: Students need to have basic knowledge about tax laws prevailing in India.

Course Objectives:

1. Knowledge: It provide knowledge of concepts introduced in International Tax Laws and enlightens

the students on the functioning of cross border transactions.

2. Skills: It includes the relation between strictly national law and tax treaties, as well as the

application and interpretation of tax treaties.

3. Attitude: Its emphasis lies upon the interpretation of tax treaties modelled after the OECD Model

Tax Convention. Methods for transfer pricing within corporate groups will also be covered,

primarily regarding the OECD Transfer Pricing Guidelines.

Course Outcomes:


1) To understand the objectives of tax treaties

2) To understand and apply the method for application of tax treaties

3) To present, orally as well as in writing, complicated problems and arguments for objective- oriented

solutions

4) To understand the relationship between tax treaties and (strictly) internal law

5) To have knowledge of the methods for interpretation of tax treaties

- Forms of examination:

- Memorandum

- Written final examination

Course Contents:


Unit 1 Advance Ruling

1.19 Introduction, Definition, Overview, Applicability

1.20 Authority of Advance Ruling

1.21 Determination of Authority

1.22 Procedural Aspects of application

7

Unit 2 Equalization Levy

2.22 Introduction 2.23 Background and Relevance 2.24 Applicability

2.25 Rate of Tax 2.26 Due Dates for filing returns 2.27 Consequences of delayed payments 2.28 Practical Problems

7

Unit 3 Transfer Pricing

3.11 Introduction and Definitions 3.12 Transfer Pricing development 3.13 Methods of calculating ALP under Transfer Pricing 3.14 CUP (Comparable Uncontrolled Price Method) 3.15 Cost Plus Method

3.16 Resale Price Method 3.17 Transaction Profits Method 3.18 Profit Split and Net Margin method 3.19 Penalties and provisions in case of tax avoidance

3.20 Procedures for filing

12

Unit 4 Double Taxation Relief

4.23 Introduction – Definitions

4.24 Applicability and objectives 4.25 Types of relief – Bilateral Relief – Unilateral Relief 4.26 DTAA Provisions

4.27 Practical Questions 4.28 DTAA Provisions 4.29 Concept of Permanent Establishment – Taxing Foreign Income

6

Unit 5 Application and Interpretation of Tax Treaties

5.19 Introduction and Definition 5.20 Double Taxation & Connecting Factors

5.21 Interpretation of Tax treaties

5.22 Case Studies, Practical Problems

4

Unit 6 Fundamentals of Base Erosion and Profit Sharing

6.1 The Introduction, Background and Overview Addressing the challenges of the

digital economy

6.2 Coherence, Substance and Transparency

6.3 Neutralize the effects of Hybrid mismatch arrangements

6.4 Measuring and Monitoring BEPS

6.5 Case Study and Practical Problems

5

Unit 7 Overview of Model Tax Conventions

7.1 Introduction

7.2 Comparative Analysis of OECD and UN Model Conventions

7.3 Independent Personal Services

7.4 Persons Covered and Tax Covered

7.5 Case Study and practical problems

4

TOTAL 45

Learning Resources:

Text Book:

• International Taxation, ICAI

Reference Books:

1. Guide to International Taxation, 7th Edition, August 2019 - CA Kamal Garg, Bharat Law

House, Delhi ISBN 9789351397298

Direct Tax Laws & International Taxation, 2018-19 – T. N. Manoharan & G. R. Hari, Snowwhite Publications, ISBN 9350392887

Pedagogy:


Assessment Scheme: Evaluation of each subject will be for 100 marks, (which will be divided into

50 + 50 marks) and is further divided as follows: Class Continuous Assessment (CCA) (with % weights)






15 20 15 50

Course Code BCO318A

Trimester VIII


Course Title Foreign Exchange Management


load hours


35 10 -- 3

Pre-requisites: Students need to have basic knowledge about Indian & Foreign Currency.

Course Objectives:

1. Knowledge: The objective of this subject is enrich students with the mechanism of the foreign

exchange markets, measurement of exposure and hedging against risk.

2. Skills: To develop analytical skills in students in order to understand the relation between Indian

currency, foreign currency, as well as the application of foreign exchange policies.

3. Attitude: To develop a practical attitude in students towards the functioning of FOREX Markets

and its practical application in India.

Course Outcomes:


1) To understand the objectives of foreign exchange management

2) To understand and apply the concepts of FOREX effectively

3) To understand the functioning of FORX instruments in the Indian & global markets

4) To understand the relevance of FDI in India and identify the various compliances related to it

Course Contents:


Lectures

Unit 1 Nature and Scope of Forex management

1.23 Meaning, Importance, Objectives of FOREX Management

1.24 Significance and scope of forex management

1.25 Relationship between forex management and financial management

1.26 Forex management and global environment Authority of Advance Ruling

1.27 NRE/NRO Accounts

1.28 Repatriation

10

Unit 2 International foreign exchange markets and instruments

2.29 Functions, Characteristics, Organization, Participants

2.30 Arbitrage in foreign exchange market

2.31 Arbitrage opportunities

2.32 Integration of markets

2.33 International capital and money market instruments

2.34 ECBs, FCCBs, GDRs, ADRs, EURO Bonds

2.35 Dual Currency Bonds - Euro equity

2.36 Euro deposits

2.37 Euro currency Markets

2.38 Cash and spot exchange markets

13

Unit 3 Exchange Rate Systems

3.21 Evolution of exchange rates system

3.22 Mechanics of making foreign payments, cost associated with international

payments Introduction and Definitions

3.23 International monetary systems

3.24 Gold standard

3.25 Fixed exchange rates - Flexible exchange rates

3.26 Managed float system

3.27 Fluctuations in foreign exchange rate – causes and effects

3.28 Need for stability in foreign exchange rate

12

Unit 4 FDI and FOREX Compliances

4.30 Introduction to FDI

4.31 Industry-wise Threshold Limits

4.32 FIRC, FCGPR

4.33 Authorised Dealer Banks

4.34 RBI Compliances

4.35 Foreign Exchange Control

10

4.36 FEMA Regulations

4.37 FOREX Problems in India

4.38 Steps for settlement role of RBI in India

TOTAL 45

Learning Resources:

Text Book:

1. Jeevanandan, C, Foreign Exchange and risk Management, Sultan Chand and sons, New Delhi

Reference Books:

1) Chatterjee, Principles of Foreign Exchange, Himalaya, Bombay.

2) Ian Giddy, Global Financial Markets, AIYBS, New Delhi.

Pedagogy:


Assessment Scheme:





15 20 15 50


Mr. Jayesh J Jadhav Ms. Anushree Satpute Mr. Ashish Kathale




Course Code BCO319A

Trimester VIII


Course Title Commodity Market Operations


load hours


40 05 -- 3

Pre-requisites: Students needs to have basic idea about stock markets and commodities.

Course Objectives:

1. Knowledge: To acquire specialized knowledge of Capital, Commodity and Money Market.

2. Skills: It includes the relation between Indian commodity markets, foreign commodity markets

and develops the skills of students to identify the strong hold of commodities in facilitating

International Trade.

3. Attitude: The course aims to develop the analytical attitude of students while handling

commodities and use them according to the knowledge gained.

Course Outcomes:


1) To understand the objectives of commodity market operations

2) To understand the functioning of commodity markets in India

3) To understand the relevance of commodity markets and identify the various compliances.

Course Contents:


Lectures

Unit 1 Legal and regulatory framework of commodity market 1.14 Introduction to commodity market

1.15 History of commodity market

1.16 Benefits of commodity market in the economy

1.17 Regulatory structure of commodity market

1.18 Securities Contract (Regulation) Act, 1956

1.19 SEBI Act, 1992 & SEBI’s Code of Conduct

1.20 SEBI (SECC) Regulations

1.21 Case Study & Practical questions

10

Unit 2 Commodity Market Trading Mechanism

2.9 Selection criteria for trading

2.10 Contract specifications

2.11 Oder type and conditions

12

2.12 tracking commodity prices

2.13 Clearing settlement

2.14 Delivery process – Premium / Discount

2.15 Risk management for exchange traded commodity derivatives market

2.16 Accounting and taxation relating to trading

Unit 3 Commodity Derivatives

3.1 Derivatives market

3.2 Spot and derivatives trading

3.3 Difference between commodity and financial derivatives

3.4 Commodity market terminology

3.5 Participants and indices

3.6 Commodity futures

3.7 Forwards and futures

3.8 Commodity options

3.9 Hedging and arbitrage

3.10 Case study and revision

12

Unit 4 Trading Procedures in Commodities 4.1 Ways to trade in commodity market

4.2 Selection of commodity

4.3 client account and client code Number

4.4 Trading systems

4.5 placement of order

4.6 Samples and symbols

4.7 permitted lot size and tick size of contract

4.8 Quantity freeze, base price

4.9 commodity future trading cycle

4.10 Brokerage and transaction charges

11

TOTAL 45

Learning Resources:

Text Book:

2. Jeevanandan, C, Foreign Exchange and risk Management, Sultan Chand and sons, New Delhi

Reference Books:

1) Chatterjee, Principles of Foreign Exchange, Himalaya, Bombay.

2) Ian Giddy, Global Financial Markets, AIYBS, New Delhi.

Websites:

Case studies and articles published on www.ncdex.com and www.mcxindia.com

Pedagogy:


http://www.ncdex.com/

http://www.mcxindia.com/

Assessment Scheme:

Evaluation of each subject will be for 100 marks, (which will be divided into 50 + 50 marks)

and is further divided as follows:







15 20 15 50

Course Code BCO331A

Trimester VIII


Course Title Strategic Business Reporting


load hrs.


45 15 -- 4

Pre-requisites: Basic knowledge of Business Reporting

Course Objectives:

1. Knowledge: This paper aims to underpin the expert knowledge and understanding of the corporate

reporting practices in a globalised environment. The paper includes fundamental ethical &

professional principles related to corporate reporting. It also covers the interpretation of financial

statements for different stakeholders.

2. Skills: The aim of this syllabus is broken down into several main capabilities which divide the syllabus

and study guide into discrete sections.

3. Attitude: The syllabus is designed to progressively broaden and deepen the knowledge, skills and

professional values demonstrated by the student on their way through the qualification.

Course Outcomes:

- Understand the perspective of professional behaviour & compliance with accounting standards

- Reporting financial performance in accordance with accounting & reporting standards

- Interpret financial performance for different stakeholders

- Assess impact of changes in accounting regulation

- Reporting of financial performance

- Group financial statements including group cash flow statements and accounting for associates &

joint arrangements

- Accounting for changes in group structures

- Foreign transactions & entities

Course Contents:


Lectures

Module 1 (Professional behaviour & compliance)

Ethical & professional issues in financial reporting – relevance & importance of ethical

& professional issues while complying with accounting standards – potential ethical

implications of professional & management decisions in preparation of corporate

reports – consequences of not upholding ethical principles – implications of related party

relationships in preparing corporate reports

6

Module 2 (reporting of financial performance)

Recognition of revenue for goods & services, contracts, sale with right of return, agency,

warranties – Non-current tangible & intangible assets recognition & derecognition,

measurement bases – income taxes including deferred taxes – provisions &

contingencies – share based payments – fair value measurement

6

Module 3 (interpretation of financial statements)

Analysis & interpretation of financial information and measurement of performance –

financial & non-financial performance measures – concept of integrated reporting

including objectives, concepts, guiding principles and contents thereof – performance

of operating segments

6

Module 4 (Changes in Accounting regulations)

Current issues in financial reporting including criticisms on accounting standards –

accounting implications of first-time adoption of new accounting standards – potential

implications of the relevant exposure drafts issued - the revised Conceptual Framework

for Financial Reporting - Management commentary - Developments in sustainability

Reporting

6

Module 5 (First time adoption of IFRS/Ind AS)

Concept of transition date for 1st time adoption – selection of accounting policies –

process of 1st time adoption and its impact of financial performance & financial position

of the business – reconciliations & disclosures for the 1st time adoption

6

Module 6 (Reporting financial performance)

Recognition and measurement principles for transactions related to - Leases (books of

lessee and lessor) – financial instruments (financial assets, financial liabilities, equity,

impairment of financial assets, hedge accounting) – employee benefits (including

defined contribution plans & defined benefit plans)

6

Module 7 (Group financial statements)

Definition and application of business combination concept – identifying the acquirer

& applying the control principle – cost of business combination – principles of

recognition & measurement of identifiable assets & liabilities in acquisition – business

combination achieved in stages – circumstances when group financials must be prepared

and situations in which group accounting can be exempted – group financial statement

including cash flows – consolidating joint arrangements & associates

6

Module 8 (Changes in group structure)

Acquisition of subsidiary with a view to sale – implications of loss of control over

subsidiary on group accounts– accounting for acquisition in stages – disposal of entities

with or without loss of control

6

Module 9 (Foreign transactions & entities)

Principles of identifying the functional currency of a parent entity – Consolidation of a

foreign subsidiary & associate – applying the rules for translation of foreign currency

balances into functional currency of a parent – accounting for foreign assets & liabilities

6

Module 10 (Current developments)

Environmental & social reporting – convergence between national & international

reporting standards – practice of integrated reporting

6

Total lectures 60


1. Strategic Business Reporting, Kaplan Publications, UK

Reference Books:

1. Strategic Business Reporting, BPP Publications, UK

Pedagogy:





15 20 15 50






Course Code BCO332A

Trimester VIII


Course Title Advanced Performance Management - II


load hrs.


45 15 -- 4

Pre-requisites: Advance knowledge about factors of performance management

Course Objectives:

1. Knowledge: This paper aims to underpin the knowledge, skills and expertise in applying strategic

management accounting techniques to the practice of enterprise performance management in

different business contexts.

2. Skills: The Advanced Performance Management syllabus expands key aspects established in

Performance Management at applied skills level. The syllabus introduces the strategic function of

management accounting as a tool for planning and controlling performance thus strategic objectives

can be set, examined and controlled

3. Attitude: After learning the methods of measuring and managing performance students are likely to

combine this understanding in the role of a sub-ordinate to higher management or independent

customers on how to appraise and manage the performance of an organization, together with the

identification of either a business is facing challenges or may probably fail.

Course Outcomes:

- Applying strategic performance measurement in private sector organizations

- Divisional performance & transfer pricing issues

- Strategic performance measures in not-for-profit organizations

- Alternative views of performance measurement & management.

Course Contents:


Lectures

Module 1 (performance measurement in private sector)

Primary performance objectives – measuring financial KPIs such as ROCE, ROI,

EPS, EBIDTA, Residual income, Economic value added (EVA), liquidity & gearing

ratios – Non-financial performance indicators

12

Module 2 (divisional performance & transfer pricing)

Evaluation of performance in divisional organisation – use of ROI, RI and EVA tools

– divisional performance and manager’s performance assessment – effect of transfer

pricing on divisional performance – transfer pricing methods and objective of goal

congruence – transfer pricing in international environment

12

Module 3 (Performance management systems - PMS)

Components of a PMS - Developing PMS in context of an organisation – use of

technology in the PMS – reporting for different management levels using PMS –

PMS and reward system- Cloud technology- Knowledge management and customer

relationship management systems

12

Module 4 (performance measurement in not-for-profit organisations (NFP)

Assess diversity of performance objectives in NFP organisation – difficulties in

measuring performance of NFPs – use of league tables in managing performance –

Value-for-money (VFM) approach – use of non-financial performance indicators

12

Module 5 (alternative views of performance management)

Use of management accounting techniques such as Kaizen costing, target costing,

JIT and TQM – six sigma approach – performance measurement models such as

balanced scorecard, building blocks, performance pyramid – value based and activity

based performance measurement – performance issues in complex structures such as

joint ventures, alliances -predicting & preventing corporate failures using Z-score

and A-score models

12

Total lectures 60

Learning Resources: TextBooks:

1. Advanced Performance Management, Kaplan Publications, UK

Reference Books:

1. Advanced Performance Management, BPP Publications, UK

Pedagogy:





15 20 15 50





Course Code BCO333A

Trimester IX


Course Title Internship

Teaching Scheme and Credits Weekly load

hrs.

L T Field Work Credits

-- 11

Preface:

Each candidate should undertake internship work immediately after the 8th Trimester examination and

submit a bound copy of the report in the prescribed format within two weeks of completion of the

internship. This project, under the guidance of a faculty of the School of Commerce, has to be on a live

problem/issue (Core commerce issue based on specialisation) concerning either an organization or

otherwise. The purpose of the project is to develop practical knowledge and application of

theories/concepts to the actual problem solving and decision making in an organisation and develop

skills and positive attitude among students to provide wider perspective on trade, commerce, and

society/organization. This could involve a desk study/data analysis/ extension work or exploration of

an idea or its implementation. In other words, a commerce student is expected to enrich with

competency/skills/attitudes and perspectives about the functioning of an organization and or society at

large. The duration of the internship is for a minimum of 12 weeks (90 days) during the final

trimester.

The purpose of this guidelines is to outline the internship report format and maintain the uniformity

of the project reports submitted by the students to the University. This manual provides an overview

of the format for the preparation of the Project Report and guidelines for the submission of the

Project Report.

GENERAL INSTRUCTIONS:

• It is advised to the students that the internship project report be based on the standard research

process and procedures and the topic must be core commerce area of study.

• Internship progress reports to be submitted as per the prescribed format and as per the

prescribed schedule. If any student fails to submit two consecutive reports his/her candidature

stands cancelled without any further intimation and the term grant will not be made.

• The University will allocate a supervisor based on the specialization of the student and

expertise of the faculty member. In addition, the company may also allocate one supervisor

for monitoring the work of the student.

• On completion of the internship research work, the Project Report is prepared according to

the format provided.

• The students are advised to strictly adhere to the format.

• The Project Report not conforming to the prescribed format will be sent back to the student

for revision and resubmission, thereby causing unnecessary delays.

• The length of the Project Report should preferably be restricted to roughly around 70-80

single side printed pages.

• Three hard bound copies of the Project Report have to be submitted for evaluation after

incorporating the corrections suggested during internal viva-voce examination.

• The Guide and Co-guide (if any) have to be given a final copy of the Project Report.

• A final copy of the Project Report should also be given to the Institute Library.

LAYOUT AND FORMAT OF PROJECT REPORT:

One of the most important requisites in preparation of the Project Report is consistency of format

and adherence to the specific instructions given below.

FORMAT OF THE REPORT:

A. Preliminary pages of the report:

1. Title (Cover) page

2. Inner Cover page

3. Self-Declaration by the candidate

4. Certificate issued by the company

5. Certificate by the Research Supervisor/Co-Supervisor (if any)

6. Acknowledgements

7. Table of contents

8. List of tables

9. List of graphs, charts, symbols etc…

B. BODY OF THE REPORT:

CHAPTERS: (No. of chapters/ chapter scheme may vary from candidate to candidate depending

on the nature of internship/research work. The chapter scheme suggested below is only indicative)

EXECUTIVE SUMMARY (around one page)

1. INTRODUCTION:

a. Introduction

b. Scope & importance of the study

c. Review of Literature

This section includes related past literature and their outcomes and findings to identify the issues

for present study.

d. Objectives of the study

Objectives are the series of statements indicating specific issues to study/and or analyze. Objectives

are usually headed by infinitive verbs such as:

✓ To Study………

✓ To Identify………

✓ To Analyze………

✓ To describe

e. Statement of the Problem

f. Hypotheses formulated

g. Limitations of the study

h. Chapter Scheme

2. COMPANY PROFILE/BACKGROUND OF THE STUDY:

a. About Company

- History

- Departments

- Organization structure

b. Range of products

c. Product profile

d. Business Environment and Major competitors

e. Future Plans of the Company

f. Company or Product SWOT Analysis

g. Conclusions

3. METHODOLOGY AND DATA BASE

a. Type of research

b. Sampling technique

c. Sample size

d. Sample description

e. Instrumentation technique

f. Actual collection of data

g. Tools used for testing hypothesis for the study

h. Any software used for data analysis

4. DATA ANALYSIS AND INTERPRETATION

In this chapter students will analyze the data collected from the company using various relevant

statistical tools with proper guidance from the supervisor. It may also include

a. Tabulation

b. Graphical presentation

c. Use Statistical tools such as Regression Analysis, Factor Analysis, and Chi Square Test

etc wherever applicable.

5. SUMMARY OF FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

a. Brief presentation of the outcomes/Summary of the analysis made in chapter 4.

b. Findings of the study (in bullet form)

c. Implications (of the study)

d. Recommendations to the company (Based on analysis and findings)

e. Suggestions (for further research and policy implementation)

f. Conclusions from the study

C. SUPPLEMENTARY PAGES

1. Certificate of the completion of project work (if done in a company)

2. Copy of the instrumentation technique (questionnaire, interview schedule etc)

3. Any other tools used

4. Bibliography

5. Appendices

REFERENCES AND WRITING BIBLIOGRAPHY:

References and citations:

References are recorded in, and follow, the Harvard Referencing System. Sources written in

languages other than English should be translated into English and students should indicate the

language in which this reference is originally written in parentheses.

References should be listed in alphabetical order starting with the surname of the (first) author or

the (first) editor, or with the name of the corporate author (e.g. European Commission) or periodical

if there is no individual author or editor. Several publications by an identical author (or group of

authors) should be ordered by ascending year of publication. If the years of publication are also the

same, differentiate entries by adding small letters ("a", "b", etc.) after the years (e.g. 2011a). The

phrase “et al.” is used when citing a reference of three or more authors.

The way the references should be written is presented below:

For articles published in academic journals/periodicals:

• Liu, D., Mitchell, T.R., Lee, T.W., Holtom, B.C. and Hinkin, T.R., 2012. When Employees

Are Out of Step with Coworkers: How Job Satisfaction Trajectory and Dispersion Influence

Individual- and Unit-Level Voluntary Turnover. Academy of Management Journal, 55(6):

1360-1380.

Citation: …(Liu et al., 2012) or According to Liu et al. (2012)…(2006b)…

For books:

• Brealey, R. and Myers, S., 2003. Principles of Corporate Finance (7th ed.). New York:

McGraw-Hill.

Citation: …(Brealey and Myers, 2003) or According to Brealey and Myers (2003)…

For book chapters (in edited volumes):

Decker, S. and Sale, C., 2010. An Analysis of Corporate Social Responsibility, Trust and

Reputation in the Banking Profession. In Idowu, S.O and Leal Filho, W. (Eds.), Professionals’

Perspectives of Corporate Social Responsibility: 135-156, Berlin: Springer. Citation: … (Decker

and Sale, 2010) or According to Decker and Sale (2010)

Websites:

Author Name, Title of the article (2010, October 13). Retrieved from Mention the complete URL

Reports:

Govt. of India (2014), ‘Human Development Report 2014’, Planning Commission, p-5

Report Preparation Guidelines:

1. The report should be in third person (passive voice: avoid using I, me etc)

2. References (at the end of each chapter instead of foot notes)

3. Abbreviated words should not be used (Example: Examinations should be written

instead of Exams. Mathematics instead of Maths etc.)

4. If the number is below 10, then it should be written in words (ex: two people are

discussing NOT 2 people are discussing)

5. Number of pages: 70-80 (Only indicative)

6. Font size: report heading should be 14 and running text should be 12 typed in black only

7. Line spacing:1.5

8. Margin: left 1.5”, right 1”. Top & bottom 1”

9. Font Style: Times New Roman

10. Paper Size and Quality: Executive bond 80 gsm

11. Hard Bound Black

a. Front Cover-Engraved Letter in Gold

b. One white blank paper each adjacent to front and back cover and after end of each

chapter

12. Publication Ethics: All the reports submitted must be free from plagiarism. The

references and citations used must be appropriately quoted in the reports. The accepted

level of plagiarism is 10% or less excluding references and bibliography. Any project

report exceeds 10% limit of plagiarism, such reports will be rejected.

13. Number of Copies to be submitted: Three printed hard bound copies of the Project

Report (and an additional copy, if a candidate has a co-supervisor) are to be submitted

by the candidate to the School of Commerce along with soft copy (CD Form only

attached to the report). In addition, the candidate is expected to have one copy of the

Project Report for his/her use after obtaining the signature of the Supervisor and the

HoS, Associate Dean/Dean of the School of Commerce.

PROJECT EVALUATION

Upon its submission, your Project Report will be subjected to two-sided evaluation- Internal and

External. Student have to submit one copy of Project Report to the APO office within the stipulated

date. Any violation of dates in submission of project report / proposal will lead to rejection. In such

cases, student have to carry out the rest of the activities along with the junior batches. Note that the

Project Work is a part of your term-end examination and 100 marks of the Project Report will be

distributed as under for evaluation purpose.

Evaluation Pattern

Internal Evaluation Pattern (50)

External Evaluation Pattern

(50)

• Importance/Clarity of Topic (10) • Presentation Style (10)

• Language, Coherence, Style, etc. (5) • Subject Knowledge (10)

• Introduction & Hypothesis (5) • Content of Presentation

(10)

• Viva Voce (20) • Literature Review and Data description

(10)

• Results and Techniques (10)

• Conclusion (5)

• References, Footnotes, Bibliography (5)

Passing Marks: 40% separately Passing Marks: 40% separately

Note: The entire Project Report is to be in Times New Roman and MS Word format only


HoS & Associate Dean Dean and Chairman, Board of Studies

FACULTY OF COMMERCE B.COM (HONS)

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