SPICER ADVENTIST UNIVERSITY BBA - B-COM- …spiceradventistuniversity.com/.../2017/06/V-Sem-BBA-Syllabus.pdf · SPICER ADVENTIST UNIVERSITY BBA - B-COM- Semester- V Syllabus 2016-

SPICER ADVENTIST UNIVERSITY

BBA- B-COM- Semester-V Syllabus 2016-17 ACCT-351 CORPORATE ACCOUNTING

Objectives: The basic purpose of this course is to develop an insight of postulates, principles and

techniques of accounting, and utilization of financial accounting information for planning, decision-

making and control of corporate sector.

1. Banking companies account

a. Legal requirement

b. preparation of Balance sheet

c. comment on balance sheet

d. Preparation of Profit and loss account

e. Comment on profit and loss account

f. Accounting policies for banking sector

g. Accounting treatment

2. Valuation of Goodwill and shares

a. meaning of Goodwill and shares

b. type of Goodwill and shares

c. factor affecting Goodwill and shares

d. different method for valuation Goodwill and shares

3. Financial statement analysis and interpretation learning objective

a. meaning and types of financial statement

b. nature of financial statement

c. limitation of financial statement

d. analysis and interpretation of financial statement

e. steps involved in the financial statement analysis

f. Ratio analysis

g. classification of ratio

h. profitability ratio

i. turnover ratio

j. Financial ratio

k. Advantage and disadvantage of Accounting ratio

l. Computation of ratio

4. Fund flow statement

a. meaning of Fund flow statement

b. used of Fund flow statement and income statement

c. Fund flow statement and income flow statement

d. preparation of Fund flow statement

e. treatment of provision for taxation and proposed dividends

f. Computation of fund from operation

Reference book

1. Corporate Accounting.

Dr. S.N Maheswari

Dr. S.K mahaswari

2. Advance accounting

Reliance Publication LTD

3. Fundamental of Accounting

J.R. Monga

Girish Ahuja

4. Advance accounting

S.P. Jain and K.L Narang

B.B.A. Syllabus

Specialization: Finance Course code: FNCE 363

Analysis of Financial Statement

Sr.

No.

Content of Units

1 Financial Statements of Corporate Organizations

1.1 Meaning of Financial statements

1.2 Need of Financial statements

1.3 Importance of Financial statements.

1.4 Preparation of Financial Statements as per schedule VI of the Amended

Companies Act 2013

1.5 Revised Schedules

1.6 How to read company’s Balance Sheet

2 Introduction to analysis and Interpretation of financial statements

2.1 Meaning of Analysis and Interpretation of financial statements

2.2 Types of financial analysis

2.3 Advantages of financial analysis

2.4 Limitations of financial analysis

2.5 Techniques of financial analysis i. Comparative financial statements ii. Trend

Analysis iii. Common Size Financial Statements iv. Funds Flow Analysis v. Cash

Flow Analysis vi. Ratio Analysis v. Multiple Discriminate analysis

3 Concept of Cash Flow

3.1Cash Flow Analysis 4.1 Meaning of Cash Flow Statement

3.2 Objectives of Cash Flow Statement

3.3 Uses of Cash Flow Statement

3.4 Limitations of Cash Flow Statement

3.5 Preparation of Cash Flow Statement

3.6 Methods of Cash Flow Statement a) Direct Method – b) Indirect Method

3.7 Cash Flow Activities – Operating, Investing, Financing

3.8 Practical Problems on Indirect Method 11 5

4 Concept of Fund Flow

4.1Funds Flow Analysis

4.2 Concept of Fund

4.3 Meaning of Fund Flow Statement

4.4 Uses of Fund Flow Statement

4.5 Limitations of Fund Flow Statement

4.6 Preparation of Fund Flow Statement a) Funds From Operations b) Statement of

Changes in Working Capital c) Funds Flow Statement

4.7 Practical Problems

5 Introduction to various reports

1. Director’s Report

2. Auditor’s Report

3. Annual Report

Recommended Books:

1. Gokul Sinha Financial statement Analysis

2. Gibson Financial statement Analysis

3. I. M. Pandey, Prasanna Chandra Financial Management

4. N.M. Vechlekar Financial Management 2

5. G. M. Dumbre Advanced Management Accounting, Success Publications, Pune 3.

6. Prof.Satish Inamdar Financial Statement and Analysis

SPICER ADVENTIST UNIVERSITY Aundh Road, Pune – 7

COURSE SYLLABUS

First Semester – 2016 – 2017 3

rd BBA

Department: Business Adminstration Course: Short and Long Term Finance (FNCE 365) Instructor: K Prabhat Ranjan

I. An Overview of Financial Management

a. The important forms of business organization b. The three broad areas of financial management

i. Capital Budgeting ii. Capital Structure iii. Working Capital Management

II. Short Term Finance

a. Working Capital Policy i. Characteristics of Current Assets ii. Factors Influencing Working Capital Requirements iii. Level of Current Assets iv. Operating Cycle and Cash Cycle v. Cash Requirement for Working Capital

b. Working Capital Financing

i. Accruals ii. Trade Credit iii. Working Capital Advance by Commercial Banks iv. Regulation of Bank Finance v. Short Term Loans from Financial Institutions

c. Working Capital Management

i. Cash Budget Simulation ii. Discriminant Analysis and Customer Classification iii. Advance in Inventory Management iv. Working Capital Leverage

III. Long Term Finance a. Sources of Long Term Finance

i. Equity Capital ii. Internal Accruals iii. Preference Capital iv. Term Loans v. Debentures vi. Comparative Picture vii. Pattern of Corporate Financing in India

b. Raising Long Term Finance i. Venture Capital and Private Equity ii. Initial Public Offer iii. Secondary Public Offer iv. Right Issue v. Private Placement vi. Obtaining a Term Loan vii. Investment Banking

c. Market Efficiency and Financing Decisions

i. Financing Decisions versus Investment Decisions ii. What is an Efficient Market iii. Implications for Corporate Finance

GOD BLESS!!!

SPICER ADVENTIST UNIVERSITY

MASTER OF BUSINESS ADMINSTRATION

MGNT 351: Strategic Management

Course Outline:

Unit 1: Strategic Management

The nature and value of Strategic Management - Dimensions of Strategic Decision -

Formality in Strategic Management - Benefits - Risks in Strategic Management - Strategic

Management Process.

Unit 2: Company Mission

Need for an Explicit Mission - Formation of Mission – Board of Directors – Agency Theory

Unit 3: Corporate social responsibility and business ethics

The Stakeholders Approach to Social Responsibility – Types of Social Responsibility – Satisfying corporate Social Responsibility – Management Ethics – Codes of Business ethics.

Unit 4: The External Environment

The firms external environment – Remote Environment (PEST) – Industry environment –

Competitive Forces shaping strategy- Industry Analysis and competitive advantage – operating environment

Unit 5: The Global Environment

Globalization – Development of a global corporation – Why firm globalize – Global strategic

planning –Competitive strategies for firms in foreign market – Globalization in the Indian

Context

Unit 6: Internal Analysis

SWOT Analysis – Value chain analysis – competitive advantage via customer value - Three

circle analysis – Resource base view of the firm – Internal analysis – Product life cycles

Unit 7: Long term objectives and strategies

Long term objectives – Generic strategic the value disciples – Grand strategies – selection of

long term objectives and grand strategy sets - Designing profitable business model

Unit 8: Business strategies

Evaluating and business strategies – seeking sustained competitative advantage - Dominant

product / service business – Grand strategy selection model

Unit 9: Multibusiness strategies

The portfolio Approach – BCG Growth – Share matrix – The synergy approach – corporate

parent Role

Unit 10: Control, Innovation, and Entrepreneurship

Ref Books :

Strategic Management and business policy by Azhar Kasmi, Tata McGraw Hill, Third

Edition

Strategic Management – Formulation Implementation and control by Pearce II, Robinson,

Mita, Tata McGraw Hill, Twelfth edition.

MGNT 353

Question Bank – Business Ethics

Instructor – Dr.Sujata Bolake

1. Why Ethical Behavior is important in today changing business scenario?

2. Define Ethics” Explain its scope and Importance?

3. What are the contemporary ethical issues in organization?

4. What are the steps involved in Improving Ethical Decision- Making?

5. Explain the role of managers in Influencing Ethical climate?

6. What are the determinants of Individual Ethics

7. What are the factors for developing managerial values?

8. What does Organization Culture means? How does it affect performance and

satisfaction?

9. Identify the areas of ethical misconduct in HRM.

10. Define Work Ethics? What are the benefits of Ethics at Work Place?

11. What are the objectives & Importance of Corporate Governance?

12. What are the factors for success of Corporate Governance?

13. What are the social responsibilities of the organization towards its Internal Interest

Group?

14. Explain the different right of consumers?

15. What are the different methods of Improving WLB?

16. Explain the role of Employers while tackling issue of Sexual Harassment?

17. Explain the concept of TQM? What are the four Streams of TQM?

Short Notes

1. Carroll’s Four- Part Model

2. Ethical Leadership

3. Personal Values

4. Cultural Diversity

5. Unethical Advertising

6. Audit Committees

7. Whistle Blowing

8. Value- Based Governance

Syllabus

Retail Management

MKTG 363

1. Overview of Retailing

a. Definition & Scope

b. Functions of Retailers

c. Advantages of Retailing

d. Organised & Unorganised Retailing

e. Drivers of Retail Change in India.

2. Classification of Retailers

a. Traditional Retail Formats

b. Independent Stores

c. Chain Stores

d. Franchisee

e. Discount Stores

f. Co-operative Stores

g. Speciality Stores

h. Supermarkets

i. Departmental Stores

j. One off price Stores

3. Retail Location & Site Selection Process

a. Concept of Location & Site selection

b. Central Business

c. District business

4. Store Design & Store Layouts

a. Concept & Design

b. Element of Store design

c. Types of Lay outs.

5. Visual Merchandising.

a. Concept

b. Need & importance

c. Tools.

6. Retail Merchandising Planning

a. Concept of Retail Merchandising

b. Merchandise Planning

7. Promotion Mix

a. Concept

b. Need & Importance

c. Elements.

8. Current Trends in Retailing

a. Role of IT

b. Rural Marketing

c. Mall Management

Ref book:: Retail Management: Dr Ramakrishna Dikkatwar; Everest publishers; New Delhi

Retail Management; B. Bhushan Patarvadhan, Nirali Prakashan; Nagpur.

SPICER ADVENTIST UNIVERSITY

BACHELOR OF BUSINESS ADMINSTRATION

Services Marketing 2017-18

Course Instructor: Email:

Telephone: Office: Business Department

Reference Books

1. Christopher Lovelock, JochenWirtz (2013). Services Marketing, 7/e; New Delhi Pearson Education

2. Harsh, V. Verma (2012). Services Marketing: Text and Cases, 2/e; New Delhi: Pearson Education

Text Book

Valarie, A. Zeithaml, Mary Jo Bitner, Dwayne, D. Gremler, Ajay Pandit (2013).

Services Marketing, 6/e; New Delhi: Tata McGraw-Hill

Course Objectives

Course Outcomes and Objectives:

At the completion of this course, students should be able to:

This course is intended to appreciate the unique challenges involved in managing the services and analyze

the strategies to deal with these challenges. It also gives insights about the foundations of services

marketing, customer expectations of services and gap existing in the service delivery processes and service

Quality. At the end of this course students will be able to develop blueprint for the services sector and

develop a better appreciation of the necessary strategies to create a service excellence.

Course Outline:

Unit -1

Foundations for Services Marketing

Introduction to Services – Service Based Economies – Service and Technology –

Characteristics of Services – Service Marketing Mix - The Gaps Model of Service

Quality

Unit -2

Focus on the Customer

Customer Expectations of Services – Customer Perceptions of Services – Service

Quality – Service Encounters – The Building Blocks for Customer Perceptions

Unit 3

Understanding Customer Requirements

Customer Research to Understand Customer Perceptions – Elements in an Effective

Services Marketing Research Programme – Building Customer Relationships – Service

Recovery – Service Recovery Strategies

Unit 4

Aligning Service Design and Standards

Service Innovation and Design – Types of Service Innovation – Stages in Service

Innovation and Development – Service Blueprinting – Customer Defined Service

Standards – Physical Evidence and the Servicescape

Unit - 5

Delivering and Performing Service

Role of Employees in Service Delivery – Role of Customers in Service Delivery –

Managing Demand and Capacity – Managing Service Promises – Pricing of Services

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