COURSE CODE: 6CMCO101

MANAGEMENT PROCESS & ORGANISATIONAL

BEHAVIOUR
COURSE OBJECTIVE:-

The objective of the course is to provide the student with an under standing of basic
management and organizational behaviour concepts, principles and practices.

Syllabus:
UNIT - I Basic concepts of management: Definition – Need and Scope – Different schools of
management thought – Behavioural, Scientific, Systems, and Contingency, Contributions of
Taylor, Gantt, Gilbreth, Fayol, Maslow, Herzberg, Likert andMcGergor

UNIT - II Functions of Management –Planning – Concept, Nature, Importance, Steps,Limitations,

Management by Objectives, Organizing - Concept, Nature,Importance, Principles,
Centralization, Decentralization, Organization Structures-Line and Staff Authority,
Functional, Matrix, Geographical, New Forms ofOrganization, Staffing - Concept, Nature,
Importance, Steps, Directing– Concept,Nature, Importance, Controlling - Concept, Nature,
Importance, Process ofcontrolling, Control Techniques, Leadership: Concept, Nature,
Importance,Attributes of a leader, developing leaders across the organization,
LeadershipGrid, Decision making: Concept, Nature, Importance, and Process, Types
ofdecisions, Problems in decision making

UNIT - III Introduction to organisational behaviour : Definition, Importance, Scope, Fundamental

Concepts of OB,Different models of OB, Personality & Attitudes: Meaning of personality,
attitude -Development of personality – Attributes of personality- to OrganizationalBehaviour
Transactional Analysis – Ego states –Johari window - Nature anddimensions of attitude –
Developing the right attitude

UNIT - IV Motivation: Definition, Importance, Motives – Characteristics, Classification ofmotives -

Primary & Secondary motives. Theories of Motivation - Maslow’sTheory of need hierarchy -
Herzberg's theory, Morale - Definition andrelationship with productivity - Morale Indicators,
Group Dynamics and Teambuilding: Concept of Group & Team. Theories of Group
Formation - Formal andInformal Groups, Importance of Team building

UNIT - V Conflict Management: Definition. Traditional Vs Modern view of conflict – Typesof conflict
– Intrapersonal, Interpersonal, Organizational, Constructive andDestructive conflict, Stress
management: Definition, Causes, Managing stress,Stress as a motivator, Work life balance,
Change management: Concept of change,change as a natural process, Importance & Causes
of change, Learning –unlearning, Concept of learning organizations

COURSE OUTCOME:-

Students would be able to make use of different management and

organizational behaviour principles in the course of decision making in
different forms of business organizations.
TEXT BOOKS:

• Organizational behavior Sahitya bhawan publication

• Management concept Sahitya bhawan publication
REFERENCE BOOKS:

• Organizational behavior Robbins,stephens( pearson)

• Organizational behavior Prasad L.M(Sultan chand)
• Management concept and
• Organizational behavioral C.L.Chatirvedi (shree mahavir book depo)

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 COURSE CODE: 6CMCO102

MANAGERIAL ECONOMICS
COURSE OBJECTIVE:
This subject aims at enabling the managers in different spheres to take wise
managerial decisions in the areas like production, pricing, distribution and Marketing
to benefit all the stake holders
Syllabus:

UNIT - I Meaning of Managerial economics: Nature and Scope of Managerial economics,

Managerial Economist: Role and Responsibilities, fundamental economic concepts Profit
Maximization Theory.

UNIT - II Demand Analysis: Theory of Demand, Law & Nature of Demand, Demand Determinants,
Elasticity of Demand, Introduction Explanation Theory of Consumer Choice, Indifference
Approach, Revealed Preference Theory.

UNIT - III Production Function : Law of Variable Proportions, Law of Returns to Scale, Cost
analysis – Incremental cost, opportunity cost and marginal cost, short and Long run costs
function. Empirical cost functions- Break-even analysis, learning curve and cost volume
profit analysis.

UNIT - IV Price-output decisions under different market conditions - Perfect and Imperfect market,
Market structure- Monopoly, Oligopoly and Duopoly, Monopolistic Competition, Non-
Price Competition, Price Discrimination, Product Differentiation.

UNIT - V Business Cycles: Nature and Phases, Theories of Business Cycles, economic forecasting
for business, Concept of GNP, GDP, Gross Domestic Savings, Gross Domestic Capital
Formation. Profit Management: Measurement of Profit, Concept of Risk and Uncertainty.

COURSE OUTCOME:
By studying this subject student will be able to get knowledge about diverse areas
like production, pricing, distribution, marketing and stake holders which will be
useful for their future.

TEXT BOOKS:

• Managerial economics SBPD PUBLICATION

• Managerial economics R.L Varshney ( S.Chand)

REFERENCE BOOKS:

• Managerial economics D.N Dwivedi (Vikas publication)

• Managerial economics D.M Mithani (Himalya publication house)
• Managerial Economics M.L.Jhingani (Vrinda publication)

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 COURSE CODE: 6CMCO103

ENVIRONMENTAL ANALYSIS
COURSE OBJECTIVE:-
As the environment in which an executive in taking business decisions are
keep changing from time to time the Managers are expected to know about
that he/she guess the situation and takes the wise Managerial decisions.

Syllabus:
UNIT - I Business Environment: nature, significance and scope, and its relevance in Management
decision making, The Interaction Matrix of different Environmental Factors, The process
of Environmental Scanning, Basic philosophies of capitalism and socialism with their
variants.

UNIT -II The Political- Legal Environment: The relationship between business and government
in India, the constitutional provisions affecting business, an introduction to some
important business laws like MRTP, Industrial (development and regulation) Act 1951,
FEMA, Consumer Protection Act, changing dimension of these laws and their impact on
business.

UNIT - III International Business- Overview, International Trade Theories, Barriers of Trade;
Multinational Company in India, Foreign collaboration, joint venture, Public Sector
Enterprises and Reforms in Public Sector.

UNIT - IV International Business Policy-Export-Import Policy, FDI, Foreign Exchange Rate

Mechanism, WTO and its implication on Indian Business, Economic Reforms and New
Economic Policy, Democratic Policy.

UNIT - V Industrial Ecology and Recycling Industry, Environmental Management System: EMS
Standards, ISO 14000. Environmental Accounting and Auditing, Clearance/Permissions
forest abolishing industry, Industrial pollution: Green funding, Deforestation and its
impact, Soil and Water conservation, Solid waste management.

COURSE OUTCOME:
Students will learn about taking decisions in various aspect of business
environment and they will also get knowledge about various government aspects
of economy such as EXIM Policy, Fiscal Policy, Monitory Policy, FEMA etc.

TEXT BOOKS

• Business Environment : V.C Sinha (SBPD Publishing House)

• Business Environment : Dr. JK Jain & Kaustubh Jain (Hindi Granth Acadamy)

REFERENCE BOOKS:

• Business Environment Ravindra Saini

• Environmental Studies Dr. V.C.Sinha
• Environmental Analysis Roger N. Reeve

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 COURSE CODE: 6CMCO104

ADVANCED FINANCIAL ACCOUNTING

COURSE OBJECTIVE:-
The objective of this paper is to help students to acquire knowledge of Advance
accounting and to impart skills for recording various kinds of business
transactions.

Syllabus:
UNIT – I Advanced problems of Final Accounts

UNIT – II Advanced Problems of Bank Reconciliation Statement, Rectification of Errors,

and Accounting for Non Profit Organisation.

UNIT – III Accounting from Incomplete Records, Accounting for Insurance Claim.

UNIT – IV Investment A/c, Voyage A/c, Insolvency A/c.

UNIT – V Dissolution of partnership firm including sales of Firm and Amalgamation.

COURSE OUTCOME:
The course structure of this paper would equip the students to get in-depth knowledge of
Advance accounting along with its practical application thereby giving an opportunity to
gain easy access to this competitive business world.

TEXT BOOKS:

• Advance financial accounting Sahitya Bhawan publications

• Financial accounting SBPD, Agra

REFERENCE BOOKS:

• Financial accounting Tata mcgraw hills

• Advance cost and management Taxman publication
• Advance accounting karl Pearson

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 COURSE CODE: 6CMCO105

ENTREPRENEURIAL SKILL DEVELOPMENT

COURSE OBJECTIVE:
After the completion of this paper, the students will be able to have Confidence in
managing cost issues and also to keep a check on cost control and taking Managerial
decisions.

Syllabus:

UNIT- I Introduction: Concept and Definitions Entrepreneur v/s Entrepreneur; Role of

entrepreneurship in economic development; Entrepreneurship process; Factors
impacting emergence of entrepreneurship; Entrepreneur v/s Investors; Entrepreneurial
attributes and characteristics; Entrepreneurs versus inventors; Entrepreneurial Culture;
Women Entrepreneurs; Social Entrepreneurship; Classification and Types of
Entrepreneurs; EDP Programmes; Entrepreneurial Training; Traits/Qualities of an
Entrepreneurs.

UNIT- II Creating Entrepreneurial Venture: Generating Business idea- Sources of Innovation,

methods of generating ideas, Creativity and Entrepreneurship; Challenges in managing
innovation; Business planning process; Drawing business plan; Business plan failures;
Entrepreneurial, leadership- components of entrepreneurial leadership; Entrepreneurial
Challenges; Legal issues – forming business entity, considerations and Criteria,
requirements for formation of a Private/Public Limited Company.

UNIT- III Functional plans: Marketing plan- for the new venture plans: Marketing plan– for the new
venture, environmental analysis, steps in preparing marketing plan, marketing mix,
contingency planning; Organizational plan – designing organization structure and Systems.

UNIT- IV Entrepreneurial Finance: Debt or equity financing, Sources of Finance- Commercial

banks, private placements, venture capital, financial institutions supporting entrepreneurs;
Lease Financing; Funding opportunities for Start-ups in India.

UNIT- V Enterprise Management: Managing growth and sustenance- growth norms; Factors for
growth; Time management, Negotiations, Joint ventures, Mergers & acquisitions.

COURSE OUTCOME:
Student will learn about costing methods and technique, which will be helpful in getting
job and taking various decisions related to cost accounting.

TEXT BOOKS:

• Entrepreneurship skill S.CHAND

• Entrepreneurship SBPD
REFERENCE BOOKS:
• Entrepreneurship development Dr M.C. GARG
• Entrepreneurship development KATSON BOOKS
• Entrepreneurship development MARGAM P

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 COURSE CODE: 6CMCO201

COMPUTER APPLICATION FOR MANAGERS

COURSE OBJECTIVE:
The objective of this paper is to help students to acquire knowledge of Advance
accounting and to impart skills for recording various kinds of business transactions.

Syllabus:

UNIT - I Computer organization: Introduction, components, classification, capabilities

characteristics& limitations, Operating systems; Windows, Unix/Linux, storage devices;
application of computer in Business, Computer Languages

UNIT - II Use of MS-Office: Basics of MS-Word, MS-Excel and MS-Power Point; Applications in
documentation preparation and making reports; preparation of questionnaires,
presentations, tables and graphs..

UNIT - III Computer hardware & Software, Main Memory & Secondary Memory, Internet –
Features, Advantages & Disadvantages, Use.

UNIT - IV Introduction to database: Concept, characteristics, objectives, Advantage & limitations,

entity, attribute, schema, subschema, SQL and MS-Access Database: Select, insert, create,
update and delete commands.

UNIT - V Application of Computers in Business: E-Commerce (for example e- ticketing, e-billing,

e-payments etc.), Accounting and finance, and M- Commerce etc.

COURSE OUTCOME:
The course structure of this paper would equip the students to get in-depth
knowledge of Advance accounting along with its practical application thereby
giving an opportunity to gain easy access to this competitive business world.

TEXT BOOKS:
• Microsoft Office 2019-peter weverka
• Thomas M. Connolly, Carolyn E. Begg, Database Systems–A Practical Approach to Design,
Implementation, and Management (6e)

REFERENCES BOOKS
• Sharon Allen, Evan Terry, Beginning Relational Data Modeling
• Jeffrey A. Hoffer, V. Ramesh, Heikki Topi, Modern Database Management
• Raghu Ramakrishnan, Johannes Gehrke, Database Management Systems
• Ramez Elmasri, Shamkant B. Navathe, Fundamentals of Database Systems

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 COURSE CODE: 6CMCO202

COST ANALYSIS & CONTROL

COURSE OBJECTIVE:
The objective of this course is to familiarize students with the advance statistical tools
used for managerial decision-making.

Syllabus:
UNIT – I Various cost concepts, Cost centre and cost unit, Methods and techniques of
Costing. Installation of costing system, Methods of inventory control,
Overheads Accounting.

UNIT – II Process Accounting Joint product and Bye product, Equivalent Production and
Inter Process Profit, Operating Cost.

UNIT – III Marginal Costing : Concepts, Break Even Analysis, Uniform costing and Inter
firm comparison. Use of Managerial Costing in business Decision.

UNIT – IV Budgetary Control: Basic concepts, Preparation of functional budget: Cost

Audit : Objectives and Advantages.

UNIT – V Standard Costing and Variance Analysis.

COURSE OUTCOME:
Student will learn about costing methods and technique, which will be helpful in
getting job and taking various decisions related to cost accounting.

TEXT BOOKS:

• Cost Analysis & Control SBPD PUBLICATION

• Management Accounting, Sahitya Bhawan

REFERENCE BOOKS:

• Horngreen Charles T., and Gary L. Sundem and William O. Stratton, Introduction to
Management Accounting, Prentice Hall of India.
• Drury Colin, Management and Cost Accounting, Thomson Learning.

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 COURSE CODE: 6CMCO203

STRATEGIES MANAGEMENT
COURSE OBJECTIVE:
This course aims at providing the general understanding of research methodology. The
course will impart learning about how to collect, analyze, present and interpret data.
Syllabus:

UNIT - I Military origins of strategy – Evolution - Concept and Characteristics of strategic

management –Defining strategy – Mintzerbg’s 5Ps of strategy – Strategic Management
Process, Strategy Formulation: Vision, mission, purpose, objectives and goals.

UNIT - II Strategic analysis: Analyzing Company’s Resources and Competitive Position: Core
Competence –Distinctive competitiveness, Analyzing Company’s External Environment:
Environmental scanning techniques- ETOP, QUEST and SWOT (TOWS), Industry
Analysis - Porter’s Five Forces Model of competition

UNIT - III Corporate Portfolio Analysis: Business Portfolio Analysis - BCG Matrix – GE 9 Cell
Model - Concept of Stretch, Leverage and fit, Generic Competitive Strategies: Low cost,
Differentiation, Focus, Grand Strategies: Stability, Growth, Retrenchment, Outsourcing
Strategies

UNIT - IV Tailoring strategy to fit specific industry – Life Cycle Analysis, New Business Models
and strategies for Internet Economy: Shaping characteristics of E-Commerce
environment – E-Commerce Business Model and Strategies – Internet Strategies for
Traditional Business – Key success factors in E-Commerce – Virtual Value Chain Analysis

UNIT - V Strategy implementation - Project implementation – Procedural implementation –

Resource Allocation, Behavioural issues in implementation – Corporate culture – Mc
Kinsey’s 7s Framework, Functional issues – Functional plans and policies, Strategy
Evaluation – Operations Control and Strategic Control– Balanced Scorecard.

COURSE OUTCOME:
After completion of this paper, the students will be able to assess and apply a range of
research method on a practical project.

TEXT BOOK:

• Strategic management Sbpd Publication

• Strategic Management Dr.C.B.Gupta (S.Chand)
REFERENCE BOOK:

• Strategic financial management Girish P. Jhkhotiya ( Jhkothiya Girish

Publication)
• Strategic management concept Fred R. David( Pearson)
• Strategic Mnagement Garth Saloner(Welly)

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 COURSE CODE: 6CMCO204

CORPORATE LEGAL FRAMEWORK

COURSE OBJECTIVE:
This paper aims at familiarizing the executives of the corporate bodies the legal frame work
in which he/she is working. The knowledge of this part may help him/ her from not
committing any mistake but taking wise decisions within the legal frame work
Syllabus:
UNIT – I The Companies Act, 1956 (Relevant Provisions) : Definition, types of companies,
Memorandum of association, Articles of association, Prospectus, Share capital and
Membership, Meetings and Resolutions, Company Management, Managerial
Remuneration, Winding up and dissolution of companies.

UNIT – II The Negotiable Instruments Act, 1881: Definition, Types of Negotiable

Instruments, Negotiation Holder and holder in due course, Payment in due course;
Endorsement and Crossing of cheque; Presentation of negotiable instruments.
UNIT – III MRTP Act 1969 : Monopolistic trade practices; Restrictive trade practices; Unfair
trade practices.
UNIT – IV The consumer protection Act, 1986 : salient features; Definition of Consumer,
Right of consumer; Grievance Redressal Machinery.
UNIT – V Regulatory Environment for International Business : FEMA, WTO: Regulatory
framework of WTO, basic principles and its character, WTO provisions relating to
preferential treatment to developing countries; regional groupings, technical
standard, anti-dumping duties and other Non Tariff Barriers. Custom valuation and
dispute settlement, TRIP and TRIMS.

COURSE OUTCOME:
Student will get knowledge about the executives of the corporate legal bodies and it will be
helpful in taking a sorted decision by keeping in mind all the legal matters.

TEXT BOOK:

• Corporate Legal Framework Dr. G.K Varshney (Sahitya Bhawan)

• Corporate Legal Framework Kc Garg,Vk Sareen,Mukesh Sharma.
REFERENCE BOOK:

• Bhandari, Munish, Professional Approach to Corporate Laws and Practice, Bharat Law House,
New Delhi.
• Handbook of Corporate Laws, Bharat Law House, New Delhi
• Sir Dinshaw Fardunji Mulla, revised by Dr. Poonam Pradhan Saxena, Mulla's The Transfer of
Property Act

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 COURSE CODE: 6CMCO205

ADVANCED STATISTICAL ANALYSIS

COURSE OBJECTIVE:
To understand concepts of Managerial Accounting enhance the practical application for
managerial decision making 3. To develop the students skill to analyze the Financial
statements

Syllabus:

UNIT - I Statistical Decision Theory: - Decision under Risk and Uncertainty, Decision Tree
Analysis.

UNIT -II Theory of Sampling and Test of Significance

UNIT - III Interpolation and Extrapolation. Association of Attributes

UNIT - IV Theory of Probability - Probability Distributions, Binomial, Poisson and Normal

Distribution

UNIT - V Analysis of Variance (including one way and two way classification), Chi-square Test.

COURSE OUTCOME:-

To develop the students skill to analyze the Financial statements and understand the
practice applicability of managerial decision making.
TEXT BOOKS:

• Advanced Statistical Analysis B.N.Gupta (Sahitya Bhawan)

• Advanced Statistical Analysis Dr. V.C.Sinha (Sahitya Bhawan)

REFERENCE BOOKS:

• Business statistics P.C.Tulsian & Bharat Jhunjhunwala

• Advanced Statistical Analysis Dr. J.K Thukral (taxman publication)
• Statistics Theory And Practices R.S.N Pillai Bhagwai(S.Chand)

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 COURSE CODE: 6CMCO301

INTERNATIONAL BUSINESS
COURSE OBJECTIVE:
This paper aims to impart the knowledge of import and export process, international
marketing and direct and indirect trading.
Syllabus:
UNIT – I International Marketing : Meaning, Scope, Nature and Significance.
International Marketing Environment - Internal and External Environment,
International Market, Orientation, Identification and Selection of foreign
market, Functions and qualities of an Export Manager.
UNIT – II Export Organization : Meaning, affecting factors and types, Overseas Product
Development: It's concept and methods, pricing and its factors, Methods, of
Pricing, Price quotation.
UNIT – III Direct Trading and Indirect Trading : Meaning and Methods, Methods of
Payment in international Marketing.
UNIT – IV Export Credit : Meaning, Nature, Influencing factors and significance, Methods
of Export Credit, Export Credit and Finance in India. Risk in Export Trade,
Role of the Export Credit Guarantee Corporation of India Limited, The Export-
Import Bank of India.
UNIT – V Export and Import Procedure : Documentation in foreign trade, Bilateral and
Multilateral Trade Agreements, Its meaning, objective, types and significance,
SAARC, Role of WTO in Foreign Trade.

COURSE OUTCOME:
The outcome from this paper will be to tech student about the international marketing,
the market environment and the direct and indirect trading which will be helpful in their
future.

TEXT BOOK:

• International Marketing SBPD Publication.

• International Marketing Sahitya Bhawan Publication.

REFERENCE BOOKS:

• Keegan, Warran J. and Mark C. Green, Global Marketing, Pearson.

• Cateora, Phillip R. ;Grahm, John L. and Prashant Salwan,International Marketing,Tata
McGraw Hill.
• Czinkota, Michael R. and Illka A. Ronkainon, International Marketing, Cengage Learning.
• Terpstra, Vern; Foley, James and Ravi Sarathy, International Marketing, Naper Press.
• Jain, Subash C., International Marketing, South-Western.

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 COURSE CODE: 6CMCO302

BUSINESS ETHICS AND CORPORATE SOCIAL

RESPONSIBILITY
COURSE OBJECTIVE:

The objective of this subject is to provide an understanding about providing

corporate related ethical values, creating awareness about good and bad practices in
corporate and corporate social responsibilities.

UNIT – I Introduction to business ethics, Nature, Sources & Types of ethics,

Functions of ethics, Need &Importance of business ethics, Factors
influencing business ethics, Scope & objectives of business ethics, Ethics Vs
Morals & Values

UNIT – II Ethical activities, Company codes, Codes of ethics, Ethics training

programmes, Laws enforcing ethical conduct, Ethics in IPR, Patents,
Trademarks, Copyrights & Designs, The rational organisation, Employees
obligations towards firm, Firms duties to the employee

UNIT – III Types of corporate crimes, Black marketing & hoardings, Corruption,
Bribery, Cheating the investors, Shop lifting, Solutions to these crimes,
Ethical aspects in marketing & advertising, HRM, Production & Operations,
Finance, IT, Ethical decision making, Levels of decision making

UNIT – IV Overview of CSR: Environmental issues; Social issues; Labor and related
issues; Ethical and Governance issues, Corporate Social responsibility:
Social responsibility of a business firm; Social responsibility of business
stakeholders (owners, employees, consumers and community); response of
Indian firms towards CSR

UNIT – V Wider concept of social responsibility: Cost-benefit analysis of corporate

social responsibility and good corporate citizenship (Social / moral
obligations and survival), Ethics and human rights, Overview of NGO and
CSR

COURSE OUTCOME:

After learning this subject students will be able to develop ethical abilities when they
enter into corporate and refrain from doing any bad practices.
TEXT BOOKS:

• Mallin, Christine A., Corporate Governance (Indian Edition), Oxford University Press,New
Delhi.
• Blowfield, Michael, and Alan Murray, Corporate Responsibility, Oxford UniversityPress.
REFERENCE BOOKS:

• Francesco Perrini, Stefano, and Antonio Tencati, Developing Corporate Social Responsibility-
A European Perspective, Edward Elgar.
• Sharma, J.P., Corporate Governance, Business Ethics & CSR, Ane Books Pvt Ltd, New Delhi
• 5.Sharma, J.P., Corporate Governance and Social Responsibility of Business, Ane Books Pvt.
Ltd, New Delhi.

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 COURSE CODE: 6CMCO303

ADVANCED CORPORATE ACCOUNTING

COURSE OBJECTIVE:-
The objective of this paper is to help students to acquire knowledge of Advance
accounting and to impart skills for recording various kinds of business transactions.
Syllabus:

UNIT - I Company Accounts:-Issue, Forfeiture and Reissue of Shares, Buy- Back of Shares and
Redemption of Preference Shares, issue and Redemption of Debentures

UNIT -II Final Account of Company, managerial Remunerations, Disposal of Profit: Declaration
of Dividend, Appropriation of Profits: Profit and Loss Appropriation account, Profit or
loss Prior to Incorporation and Subsequent to Incorporation

UNIT - III Valuation of Goodwill, Valuation of Shares, Accounts of Public Utility Companies,
Holding and Subsidiary Company

UNIT - IV Holding and Subsidiary Company , Accounting for Liquidation of Companies.

UNIT - V Accounting for amalgamation of Companies(As per A.S.-14) ,Internal Reconstruction

of Companies

COURSE OUTCOME:
After studying this subject students will able to understand the theoretical and practical aspects of
Entrepreneurship and establishment of a new venture.

TEXT BOOKS

• Advanced Accountancy, Sahitya Bhawan

• Advanced Accounting, SBPD Publisherss, New Delhi.
• RSW Pillai, Bagavathi S. Uma: Advanced Accounting, S. Chand & Co.,New Delhi.

REFERENCE BOOKS:

• 4.M.C. Shukla: Advanced Accounts S. Chand and Co., New Delhi 2009.
• 5.Anitong Hawkins and Merchant : Acounting – Text and cases, Tata McGrawHill, New Delhi 2009
• 3. A. Mukherjee and M. Hanif: Modern Accountancy, Tata McGraw Hill, New Delhi 2008

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 COURSE CODE: 6CMCO401

CORPORATE TAX PLANNING & MANAGEMENT

COURSE OBJECTIVE:
This subject provides an introduction to an overview of fundamental concepts of
income tax include Introduction to Taxation, including income tax, capital gains tax,
fringe benefits tax, and goods and services tax.
Syllabus:

UNIT – I Concepts of tax planning, Tax evasion, Tax avoidance, Tax management, features of tax
planning, need of tax planning, need for tax planning, precautions in tax planning,
limitations of tax planning, difference between tax planning and tax evasion, tax
avoidance, tax management

UNIT – II Computation of taxable income, Carry-forward and set-off of losses for companies,
Minimum Alternative Tax (MAT), Set-off and Carry-forward of Losses, Forms, Reports
and Returns and Tax Reporting.

UNIT – III Tax Planning and Financial Management Decisions: Tax Planning relating to Capital
structure decision. Tax Planning and Managerial Decisions: Tax planning in respect of
own or lease, sale assets used for scientific research, make or buy decisions; Repair,
replace, renewal of renovation and shutdown or continue decisions

UNIT – IV Special Tax Provisions: Tax provisions relation to free trade zones, infrastructure sector
and backward areas, Tax issues relating to Amalgamation: Tax planning with
reference to amalgamation companies, Tax payment: Tax deductions and collection at
source Advance payment of tax.

UNIT – V Introduction to Goods and Service Tax, Classification of Goods and Services under
GST, Pre GST Regime and Constitutional Amendment, Concept of Supply, concept of
place of Supply, Input Tax Credit, Computation of Taxable Value Under GST.

COURSE OUTCOME:
By learning tax planning student will get the theoretical and practical knowledge of tax
planning and implementation.

TEXT BOOKS
• Singhania, Vinod K. and Monica Singhania. Students’ Guide to Income Tax, University
Edition. Taxmann Publications Pvt. Ltd., New Delhi.
• Ahuja, Girish and Ravi Gupta. Systematic Approach to Income Tax. Bharat Law House, Delhi
REFRENCE BOOKS

• Tax Planning and Management : V.K Agarwal (Navyug Prakashan)

• Tax Planning and Management : V.K Jain

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 COURSE CODE: 6CMCO402

RESEARCH METHODOLOGY
COURSE OBJECTIVE:
To understand the assessment of tax, importance of tax planning, areas of tax
planning

Syllabus:

UNIT - I Research: Types of Research, Characteristics of Good Research; Research Process;

Problem Identification, Literature review, Formulation and statement of research
problem, Characteristics of good research problem, Hypothesis- Formulation and
Errors.

UNIT - II Research Design: Types of designs, Methods, Sampling Design: Fundamental

concept, Probability and Non-probability sampling with applicability of each,

UNIT - III Methods and Techniques of Data Collection: Types of Data – Primary and Secondary,
Various techniques used for collecting data, Pros and cons of each, Research
Instruments – Types and use, Validity and reliability, Scaling techniques – Types and
usage of each.

UNIT - IV Fieldwork in Research and Data Processing: Analysis and interpretation of data,
Coding, Editing and Tabulation of Data, Analysis of Data: Descriptive, Inferential and
Multivariate analysis, Testing of hypothesis, Various Kinds of Charts and Diagrams,
Overview and use of statistical software packages.

UNIT - V Reporting of Research: Types of reports, substance of reports, format of report,

Precautions, Writing references, Bibliography and Annexure, Presentation of reports,

COURSE OUTCOME:
After learning this subject students will be able to understand the concepts and process
of research carried out for effective decision making in all the functional areas of the
business.

TEXT BOOK:
• Research Methodology – C.R.Kothari
• Research Methodology- SBPD
REFERENCE BOOKS

• Business Research Methods – Donald Cooper & Pamela Schindler, TMGH, 9th edition
• Business Research Methods – Alan Bryman & Emma Bell, Oxford University Press.

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 COURSE CODE: 6CMCF301

Discipline Specific Elective-1(Finance)

SECURITY ANALYSIS & PORTFOLIO MANAGEMENT

COURSE OBJECTIVE:
This subject aims in understanding the changing domestic and global investments
scenario in general and Indian capital market in particular with reference to
availability of various financial products and operations of stock exchanges.

Syllabus:

UNIT – I INVESTMENT: - Meaning of Investment, Characteristics of Investment, Objectives of

Investment, Investment vs Speculation, Investment vs Gambling, Types of Investors,
Investment Avenues, Meaning of Risk, elements of Risk, Measurement of Risk,

UNIT – II SECURITIES MARKET:- Financial Market, Segments of Financial Market, Types of

Financial Market , Regulatory Environment, Primary Market/New Issues Market,
Methods of Floating New Issues, Book Building , Regulation of primary Market, What
is a stock Exchange, Functions of Stock Exchanges stock Market in India, Listing of
Securities, Regulation of Stock Exchanges.

UNIT – III Meaning of Fundamental Analysis, Economy – Industry- Company Analysis

Framework, Economic Forecasting, Techniques, Industry Analysis , Concept of
Industry , Industry Life cycles, Industry Characteristics, company Analysis, Default
Risk , Interest Rate Risk, Meaning of Technical Analysis, Dow Theory , Basic Principles
of Technical Analysis

UNIT – IV PORTFOLIO ANALYSIS: - Expected Return of a portfolio, Risk of a Portfolio,

Reduction of Portfolio Risk through Diversification, Feasible set of Portfolios, Efficient
set of Portfolios.

UNIT – V PORTFOLIO REVISION: - Need for Revision, Meaning of Portfolio Revision,

constraints in portfolio Revision, Portfolio Revision Strategies, portfolio evaluation,
Need for Evaluation, Evaluation perspective, Meaning of portfolio Return.

COURSE OUTCOME:
On the successful completion of this subject the student will be able to understand
the various alternatives available for investment. Learn to measure risk and
return, value of the equities and bonds.

TEXT BOOKS:
• Security Analysis and Portfolio Management, Sahitya Bhawan
• Investment Analysis and Portfolio Management, SBPD
REFERENCE BOOKS:

• Modern Investments and Security Analysis, Fuller R J; Farrel JL (McGraw Hill)

• Security Analysis and Portfolio Management, 6e, Fischer DE & Jordan R J (Prentice Hall).
Portfolio Construction, Management & Protection, 3e, Strong, R.A., Thomson Learning Pvt.
Limited Portfolio Management, Barua, S. K.; Raghunathan V; Varma, J R (Tata McGraw Hill
Publishing Co. Ltd.)
• Investments, 6e, Bodie, Zvi; Kane, Alex; Marcus, Alan J; Mohanty, Pitabas (Tata McGraw Hill
Publishing Co. Ltd.)

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 COURSE CODE: 6CMCF302

Discipline Specific Elective-II (Finance)

FINANCIAL INSTITUTION & SERVICES
COURSE OBJECTIVE:
This subject will provide depth knowledge of financial institutions, financial
intermediaries, liquidity management; interest rate risk management; market risk; the
role of capital; financial institutions regulation.

Syllabus:

UNIT – I Overview of Indian financial systems and markets- constituents and functioning,
developments since 1991, recent trends, various financial intermediaries, Reserve
bank of India (RBI) - role, functioning, regulation of money and credit.
Overview of financial services- Introduction, nature, scope and uses, management of
risk in financial services, regulatory framework in financial services. Case Study

UNIT – II Insurance- concept and significance, classification of insurance, general principles of

insurance, insurance application and acceptance procedure, Life insurance-principles,
products & types of life insurance, General insurance- principles, products- public
liability, third party insurance, Case Study

UNIT – III Banking industry- Banking structure in India, types of banks-role and significance,
capital adequacy norms for banks, SLR, CRR, Recent development-universal banking,
E-Banking, mobile banking, Analyzing bank performance-Commercial banks’
balance sheet and income statement, relationship between B/S and income statement,
return on equity model, , CAMELS rating, credit cards, Merchant banking services,
Case Study

UNIT – IV Introduction to Asset financing services- leasing and hire purchase, Mutual Funds, debt
securitization, housing finance and credit rating, project finance, , factoring &
forfeiting, , Case Study

UNIT – V Introduction to Allied finance services- Corporate restructuring: mergers,

acquisitions and takeover, venture capital, Management of risk:- Risk and Insurance-
Defining risk, nature and types, risk management process, risk and its relation with
insurance. Banking risks- credit, liquidity, market, operational, interest rate, solvency,
ALM by banks: classification of assets, GAP analysis, asset Reconstruction Company,
Case Study

COURSE OUTCOME:
This paper would provide the understanding of various provisions of Income Tax Act as
well as equip the students to make practical applications of the provisions for taxation
purpose.
TEXT BOOK:

• Financial Services- Sahitya Bhawan

• Marketing of Services- SBPD

REFERENCE BOOKS

• Sames L .Heskett, Managing In the Service Economy, Harvard Business School Press, Boston,
2001.
• M.Y.Khan, Indian Financial System, 4/eTata Mc Graw-Hill, New Delhi, 2004
• Frank.J.Fabozzi & Franco Modigliani, Foundations of Financial Markets and Institutions, 3/e,
Pearson Education Asia, 2002.

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 COURSE CODE: 6CMCM301

Discipline Specific Elective-I (Management)

HUMAN RESOURCE MANAGEMENT

COURSE OBJECTIVE:
The objective of the course is to acquaint students with the techniques and principles to
manage human resource of an organization.

Syllabus:
UNIT – I Human Resource Management:Nature, Philosophy, Objective, Significance
Scope, Role and responsibility of HRM, Evaluation of management of Human
resource- Global and Indian perspective, future trends and challenges of H.R.M.
difference between HRM and HRD.

UNIT – II Human Resource Planning:Definition, Need, Process, Methods of recruitment

and selection process.

UNIT – III Performance Appraisal:Definition, ethics and concepts of performance

appraisal, Career/Planning : Definition, objectives, Elements, Benefits,
Importance, Human Reengineering, Promotion and Transfer.

UNIT – IV Productivity: Meaning and definition, Elements, measurements, factors affecting

productivity, ways of improving productivity. Counselling and Empowerment :
Definition, Role, forms of Indian perspective in counselling, Emergence and
Empowerment.

UNIT – V Human Relations:Definition, objectives, importance, suggestion to improve

Human relation, total quality and Human resource management. Employee
welfare.

COURSE OUTCOME:

This paper can enhance the capability of the students to manage the most important
assets of organization i.e. human beings which is much needed to ensure growth of that
organization.

TEXT BOOK:

• Human resource development. SBPD PUBLICATION

• Human resource development SAHITYA BHAWAN

REFERENCE BOOKS:

• Blanchard, P.N., Thacker, J.W., Anand Ram, V., Effective training, systems, strategies, and
practices, Pearson Education.
• Raymond, N. and Kodwani, A.D., Employee training and development, McGrawHill
Education India.
• Mankin, D., Human resource development, Oxford University Press India.

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 COURSE CODE: 6CMCM302
Discipline Specific Elective-II (Management)
MARKETING MANAGEMENT
COURSE OBJECTIVE:
To facilitate understanding of the conceptual framework of marketing and its
applications in decision making under various environmental constraints.

Syllabus:

UNIT - I Introduction: Concept, nature, scope and importance of marketing; Marketing concept
and its evolution Marketing mix, Marketing environment, External forces, Market
segmentation, targeting and positioning,

UNIT - II Buyer behaviour: Determinants, Consumer buying process & models, Factors affecting
buying behaviour, stages of buying process, Organizational buyer behaviour.

UNIT - III Product Decisions: Concept of a product; Classification of products; Major product
decisions; Product line and product mix; Branding; Packaging and labelling; Product
life cycle – strategic implications; New product development and consumer adoption
process. Pricing Decisions: Factors affecting price determination; Pricing policies and
strategies

UNIT - IV Promotions: Promotion decisions, Promotion mix, Advertising, Sales Promotion,

Personal selling, Public Relations, Managing the Sales force, Distribution (Place):
Meaning and Objective, Flows, Patterns and Partners, Physical distribution, Key issues.

UNIT - V Issues and Developments: Social, ethical and legal aspects of marketing, Marketing of
services and International marketing, Guerilla Marketing, Green Marketing, Digital
marketing and other developments of marketing.

COURSE OUTCOME:
After completion of this subject students will able to understand the conceptualframework
of marketing and able to manage their job task by understanding their consumer and
analytical decision making according to various environmental constraints.
TEXT BOOKS:

• Marketing Management Sbpd Publication

• Marketing Management Sahitya Bhawan
REFRENCE BOOK:

• Kotlar, Philip, Marketing Management, Prentice Hall, New Delhi.

• Stanton, Etzel, Walker, Fundamentals of Marketing, Tata-McGraw Hill, New Delhi.
• Saxena, Rajan, Marketing Management, Tata-McGraw Hill, New Delhi.
• McCarthy, E.J., Basic Marketing: A managerial approach, Irwin, New York.

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 COURSE CODE: 6CMCB301

Discipline Specific Elective-I (Banking)

PRINCIPLES& PRACTICES OF BANKING

COURSE OBJECTIVE:

The basic objectives of this subject to provide knowledge about the various
functionsassociated with banking. Practice and procedures relating to deposit and
credit, documentation, monitoring and control.

Syllabus:

UNIT - I Banking system and structure in India- Types of banks in operation – Role of Reserve
Bank and GOI as regulator of banking system – Provisions of Banking Regulation Act
& Reserve Bank of India Act,

UNIT - II The terms banker and customer – Types of relationship between banker and customer –
Bankers obligations to customers – Right of lean, set off, appropriation– Provisions of
Negotiable Instrument Act, 1881 – Bankers legal duty of disclosure and related matters

UNIT - III Customers` accounts with banks – Opening- operation – KYC norms and operation –
Types of accounts and customers – Nomination – Settlement of death claims

UNIT - IV Banking Technology- Home banking – ATMs- Internet banking – Mobile banking- Core
banking solutions – Debit, Credit, and Smart cards – EFD – RTGS

UNIT - V International banking – Exchange rates – Documentary letter of credit – financing

exporters and importers – ECGC Policies and guarantees, Banker as lender – Types of
loans – Overdraft facilities – Discounting of bills– Financing book dates and supply
bills- Charging of Security bills- pledge – mortgage – assignment.

COURSE OUTCOME:
After learning this subject student will get familiarize with the fundamentals of Banking
concepts so as to use this concept for effective banking process.
TEXT BOOKS:
• M.L.Tannan, revised by : Banking Law and Practice, Wadhwa & Company, Nagpur C.R. Datta
& S.K. Kataria
• A.B. Srivastava and : Seth’s Banking Law, Law Publisher’s India (P) Limited K. Elumalai 3.
R.K. Gupta : Banking Law and Practice in
REFRENCE BOOKS:
• Vols.Modern Law Publications.
• Prof. Clifford Gomez : Banking and Finance - Theory, Law and Practice, PHI Learning Private
Limited
• J.M. Holden : The Law and Practice of Banking, Universal Law Publishing.

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 COURSE CODE: 6CMCB302

Discipline Specific Elective-II (Banking)

FUNDS MANAGEMENT IN BANKS
COURSE OBJECTIVE:
The basic objectives of this subject to provide knowledge about the various Funds
associated with banking. Practice and procedures relating to Liquidity, Bank Deposits,
Bank Investment and credit, documentation, monitoring and control.
Syllabus:

UNIT - I Liquidity management in commercial funds: theories of liquidity management;priorities in

the employment of bank funds; problems in resource allocation inIndia.

UNIT - II Management of capital funds in commercial banks: Meaning and functions of capitalfunds,
necessity for adequate capital funds; capital adequacy standards; presentstandards in India
for capital adequacy of banks.

UNIT - III Management of primary reserves: nature and purpose of primary reserves; Legalreserves –
nature and function; working reserve- nature and function; cashmanagement in commercial
banks, Management of secondary reserves; nature andfunction of secondary reserves;
factors influencing secondary reserves; estimationand managing secondary reserves.

UNIT - IV Management of Bank Deposits: deposit mobilization; concept of bank marketing;

Management of bank loans; characteristics of bank loans; loan policy in acommercial bank;
evaluation ofloan application; credit information, credit analysis,credit decision, Priority
sector lending policies of commercial banks in India,

UNIT - V Management of bank investments: Nature and principles of security investment of

commercial banks; formulating investment policy; volume and pattern ofinvestment of
commercial banks,Performance evaluation of banks; branchexpansion, deposit mobilization
and credit deployment; profitability.

COURSE OUTCOME:
After learning this subject student will get familiarize with the fundamentals of Banking
Funds concepts so as to use this concept for effective banking process.
TEXT BOOKS:
• 1. M.L.Tannan, revised by : Banking Law and Practice, Wadhwa & Company, Nagpur C.R.
Datta & S.K. Kataria
• 2. A.B. Srivastava and : Seth’s Banking Law, Law Publisher’s India (P) Limited K. Elumalai 3.
R.K. Gupta : BANKING Law and Practice in
REFRENCE BOOKS:
• Vols.Modern Law Publications.
• Prof. Clifford Gomez : Banking and Finance - Theory, Law and Practice, PHI Learning Private
Limited
• J.M. Holden : The Law and Practice of Banking, Universal Law Publishing.

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 COURSE CODE: 6CMCA301

Discipline Specific Elective-I (Computer Application)

TECHNOLOGY ASSESSMENT & FORECASTING
COURSE OBJECTIVE:
To understand the technology growth, changes, forecasting techniques, Assessment an
competitiveness.
Syllabus:
UNIT - I Technology origin and evolution – Tailoring technology to fit specific industry
requirements – Organization redesign – Organizational re-engineering – Financial
considerations for technology Planning

UNIT - II Technology cycle and understanding technologies change - Responding to technological

changes - Adoption of technology - Overcoming resistance -different approaches.

UNIT - III Technology Forecasting – Need –Methodologies: - Trend Analysis, Analogy, Delphi, Soft
System Methodology, Mathematical Models, Simulation, System dynamic, S-curve, Role
of Technology Information Forecasting and Assessment Council (TIFAC).

UNIT - IV Dissemination of technology information and strategic planning -Technology choice

and evaluation methods – Analysis of alternative technologies - Implementing technology
programmes.

UNIT - V Factory and office automation - Business Process Reengineering – Quality Management –
Use of Transferred Technology - Collaborative innovation environment – Collaborative
knowledge-intensive industry environment –Business and government relations –
Technological competitiveness in some of the developing and developed countries.

COURSE OUTCOME:
To adopt recent technological changes, Assess alternatives and Compete in Industry
TEXT BOOK

• Technological Forecasting for Decision Making, Joseph Martino, Tata McGraw-Hill

• Forecasting Technological Innovation. B. Henry, Kluwer

REFRENCE BOOK

• Forecasting & Management of Technology -Alan.L.Porter, Wiley Series

• Technology in Context: Technology Assessment for Managers (Management of
Technology and Innovation), Ernest Braun, Routledge
• Perspectives on technology assessment- Sherry R. Arnstein, Alexander N. Christakis,
Science and Technology Publishers

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 COURSE CODE: 6CMCA302

Discipline Specific Elective-II (Computer Application)

TECHNOLOGY COMMERCIALIZATION & TRANSFER
COURSE OBJECTIVE:
To understand Technology Commercialization, Negotiation, Transfer Mechanisms,
Licensing.
Syllabus:
UNIT - I Technology as asset - Competitive technology strategic options -Types
ofcommercialization – Commercialization Process. Technology opportunities-Technology
scale up - Transfer decision making - Choice of technology –Technology Transfer
Categories: - International - Cross industry – Inter-firm – Intra-firm.
UNIT - II Technology Negotiation-Preparation and conduct of negotiations - Technology
outsourcing - Socio, economic, political, legal and culturalconsiderations. Technology
diffusion - Technology transfer modes -Technology up-gradation - Technology
modernization - Adoption of newtechnologies - Absorption of new technologies -
Absorption process -Relocation issues.

UNIT - III Technology Transfer Services - Matching and reselection of prospectivebusiness partners -
Commercializing innovations –Technology transfernegotiations - Technology transfer
Offices: - databank - periodicals – web based services - - technology transfer agreements -
Material Transfer Agreements (MTA s) - Business meets, workshops, training
programmes, press release.

UNIT - IV In-house development -Partnerships with intermediaries – Sponsored development - Joint

development - Collaborative development -International networks of technology
brokers. Technology Licensing -Rights of license holders- Financial terms –
documentation - cross licenses -Collaboration and public policy.

UNIT - V Assistance in implementing technologies – Intellectual property relatedissues: – rights -

litigations – royalty audits – auctions- Market/feasibilitystudies - Product marketing -
Technology valuation: - methods – Contractnegotiation – Subcontracting – sublicense -
Technology investment practices -Arranging financial assistance: – sources - option fund
– angel investment-Finance syndication – loan - venture capital and debts– grants –
incentives.

COURSE OUTCOME:
After learning this course, students will understand the insights of Commercialization
Process, Modernization, Material Transfer Agreements, Technology valuation methods,
Technology Investment Practices.
TEXT BOOK

• Allen, K. (2010), Entrepreneurship for Scientists and Engineers. Upper Saddle River,
New
Jersey, Pearson Prentiss Hall. ISBN-10: 0132357275 ISBN-13: 978-0132357272
REFRENCE BOOK

• Carrithers, Ling and Bean, “Messy Problems and Lay Audiences: Teaching Critical
Thinking Within The Finance Curriculum”, Business Communications Quarterly;
Volume 71, Number 2, June 2008 Pgs 152-170.
• Simonin and Ozsomer, “Knowledge Processes and Learning Outcomes in MNCS: An
Empirical Investigation of the Role of HRM Practices in Foreign Subsidiaries”, Human
Resource Management, July-August 2009, Vol. 48, No. 4, Pgs 505-530.
• Karr, “Critical Thinking: A Critical Strategy for Financial Executives”, Financial
Executive, December 2009.

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 COURSE CODE: 6CMCT301

Discipline Specific Elective-I (Taxation)

DIRECT TAX
COURSE OBJECTIVE:-
To provide basic knowledge and equip students with the application of principles and
provisions of Income Tax Act 1961.
Syllabus:

UNIT – I Basic concepts and Definitions, Residential status and tax incidence. Exempted
Income, Deemed Income, Clubbing of Income, Deductions under Section-80.

UNIT – II Computation of Tax Liabilities of Individual . Taxation on Agriculture Income.

UNIT - III Assessment of Tax and Return of Income Tax, Types of Assessment.

UNIT – IV Advance payment of tax, Tad Deduction at Source, Penalties and Prosecution,
Refund of excess payment.

UNIT – V Income Tax Authorities, Appeal and Revisions, Settlement of cases.

COURSE OUTCOME:
This paper would provide the understanding of various provisions of Income Tax Act as well
as equip the students to make practical applications of the provisions for taxation purpose.

TEXT BOOKS:

• Income Tax - Gupta & Ahuja

• Income Tax - V.K. Singhania
• Income Tax - R.K. Jain
• Income Tax - S.C. Jain

REFRENCE BOOKS:

• Musgrave. Richard and Peggy Musgrave, Public Finance in Theory and Practice, New York:
McGraw Hill Book Company.
• Sury, M.M. Fiscal Policy Development in India: 1947 to 2007, Indian tax foundation in
association with New Century publications, New Delhi.
• Peerzode, Sayal Afzal, Economics of Taxation, Atlantic Publishers& Distributors Pvt. Ltd.
• Goode. Richard, Government Finance in Developing Countries, New Delhi. Tata –McGraw
Hill publishing Company Ltd.
• Government of India, Ministry of Finance, Report of the Indirect Taxation Enquiry
Committee (Chairman, L. K. Jha)

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 COURSE CODE: 6CMCT302

Discipline Specific Elective-II (Taxation)

GOODS & SERVICES TAX
COURSE OBJECTIVE:
This Course is designed to develop the basic understanding of the student to understand the
Concept of Goods and Services Tax and its computation. It also aims to give insight about
the tax regime and registration process.

Syllabus:
UNIT-I Goods and Service Tax: Introduction, History of GST in world, History of GST in
India, Tax included in GST, Advantages and Disadvantages of GST, GST council,
concept of Dual GST, GST Administration, Rates of GST, Classification of Goods
and Services Under GST, GST on Import and Export, GST Composition Scheme,
GSTN. Pre GST Regime and Constitutional Amendment: Constitutional
Amendment, Main Previous Indirect Taxes Central sales Tax, Central Excise duty,
Service Tax, Value Added Tax, Custom duty, Drawback of Previous Value added
Taxation, Transitional provisions, Anti Profiteering rules 2017, Consumer welfare
fund, Doctrine of Unjust enrichment, Avoidance of dual control.

UNIT-II Important meanings and Definitions: Business, Goods, Service, Person,

Government, Capital Goods, Invoice etc. Taxation and Exemption from Tax and
Registration: Registration in GST, General procedure, Types of Registration, PAN
Compulsory for Registration, Casual Taxable Person, Registration under Central
Excise/Service Tax/VAT, Facilities for small dealers, Process of rejection of
Registration, Consequences of Non Registration. Meaning, Time and Expectation
of Supply: Meaning of Supply, Essential elements of the formation of supply,
Deemed Supplies, Time of supply, Exempted supply, zero rated supply, Transfer of
Possession, Time of Continuous supply and Services, Composite and Mixed Supply,
Valuation of Supply Valuation Methods, Sundry Services. Place of Supply of goods
and Services: Difference in Provisions of supply location, Uses of assumptions,
Place of Supply, Default, Place of various supplies. Valuation In GST and Payment
of Tax: Transaction Value, Main Feature and Payment Process of GST, Time of
Payment of Tax by Supplier, E Ledger, Tax Liability Register, Cash Ledgers, I.T.C.
Ledger, CPIN, CIN, E-FPB, TDS, TCS.

UNIT-III E - Way Bill SystemMeaning, Features, Need, States using E - Way Bill System,
Process, Registration, Format, Validity, Things and Precautions, Future of E - Way
Bill. E - Commerce, Job work and Input Tax Credit: E - Commerce, E -
Commerce Operator, Aggregator, TCS by E - Commerce Operator, Job work and its
Provisions, Input Tax credit, GST Payment on Reverse charge, Necessary
Conditions, Time Limit, Negative List. IGST Act: Meaning, Advantage, Features,
Interstate Supplies, Export Taxation, Payment of IGST. Concept of Input Service
Distributor in GST: Input Service Distributor, Needs of Registration, Conditions of
Credit, Recovery of wrongly distributed credit, Credit distribution. Return Process
and Matching of Input Tax credit: Objective of Return, Need, Types, Upload of
Challan bill, Need of Annual return, Annual and Final return, Amendment in return,
Tax Return Preparer.

UNIT-IV Estimation, Audit and Refund: Starting of Audit, Special Audit, Refund,
Time Limit, Compulsory B. R. C. Demands and Recovery: Tax recovery and
methods, Tax Payment in installments, taxable person becoming insolvent,
Business operates by Agent of minor. Appeals and Revision: Appeal
Provision, Appeal in GST, Time Limit, Disputed amount serious Matters
 Interest on Advance, amount of refund, Appeal in High Court. Advance
Ruling: Advance Ruling, demands, objectives, Application, Process of
receiving decision, to be cancellation of decision, Provisions of appeal against
decision, order of rectification of errors.

UNIT-V Settlement Commission: Objectives, matters, structure, schedule of settlement application,

order passed by settlement commission, Powers of Commission, Person which do not take
advantages of settlement commission. Inspections, Search, Seizure and Arrest: Inspection,
Search, seizure, Arrest, various orders, search warrant, seizure of things, Process of search,
Illegal search, difference between seizure and arrest, Safety Solutions, Serious crimes, ordinary
crimes, Summons, Guidelines, Offence, Penalties and Prosecutions: Prescribed crimes,
Penalties, Provisions of Penalty, Amount of Penalty, Prosecutions Prosecutable offence, mens-
rea, Detention of imprisonment, Composition of crimes, monetary limits. Frontend Business
Process on GST Origin of GSTN, Rendered Services, importance in Registration, Features of
GST portal, GST Service Provider, GST facility, Various Provisions. Registration under GST
and Return Filing

COURSE OUTCOME:
After learning this course, students will be able to understand the concept of GST and the
computation of tax and will also be able to register and deal with other GST related Issues.

TEXT BOOKS

• Koolwal, Ashish &Ritu: Goods and Services Tax (2019)

• Commercial Law Publisher (India) Pvt. Ltd. Patel, Chaudhary:

REFRENCE BOOKS

• Indirect Taxes, Chaudhary Publication, Jaipur GoelPankaj, GST Ready Referencer,

(2019)
• Commercial Law Publisher (India) Pvt. Ltd. Rastogi, Abhishek: Professionals
guide to GST Ideation to reality (2019)

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 COURSE CODE: 6CMCF401

Discipline Specific Elective-III (Finance)

FINANCIAL DERIVATIVES
COURSE OBJECTIVE:
To understand issues pertaining to pricing and hedging with options on individual stocks
and indexes, to examine forwards and futures contracts for equity indexes, commodities,
and currencies.
Syllabus:

UNIT – I FINANCIAL DERIVATIVES: INTRODUCTION AND F.D. MARKET IN INDIA:

Definition features, types, basic history, critiques, Other Derivative Securities; Types of
Traders

UNIT – II FUTURE MARKETS AND CONTRACTING, FUTURE PRICING: Introduction

financial and future contract, types, evolution operators/ traders in future markets,
functions of future market, growth mechanism of trading, clearing house. Forward market
: pricing and trading mechanism

UNIT –III OPTIONS- THE BASICS, PRICING MODEL, TRADING WITH OPTIONS,
CURRENCY OPTIONS: Swaps; Options Markets; Properties of Stock Option Prices;
Trading Strategies Involving ; Options ; Black-Scholes options, Binomials Model; swaps
markets

UNIT– IV HEDGING STRATEGIES USING FUTURES, HEDGING WITH OPTIONS, Options on

Stock Indices; Currencies, and Futures Contracts; General Approach to Pricing
Derivatives Securities; foreign currency futures,

UNIT – V foreign currency forward INTEREST RATES FUTURES: Interestrate Derivatives

Securities, Derivative market in India. Stock exchange/ index

COURSE OUTCOME:
At the end of this course students should be able to understand the concepts of derivative
market and have a discussion and explain in detail financial instruments such as options,
futures, swaps and other derivative securities.
TEXT BOOKS:

• Gupta S.L., Financial Derivatives Theory, Concepts And Problems Phi, Delhi, Kumar S.S.S.
Financial Derivatives, Phi, New Delhi, 2007
• Chance, Don M: Derivatives And Risk Management Basics, Cengage Learning, Delhi.
• Stulz M. Rene, Risk Management & Derivatives, Cengage Learning, New Delhi.
REFERENCE BOOKS:

• Chancellor, E. Devil Take the Hindmost—A History of Financial Speculation. New

York: Farra Straus Giroux, 2000.
• Merton, R. C. ‘‘Finance Theory and Future Trends: The Shift to Integration,’’ Risk, 12,
7 (July 1999): 48–51.
• Miller, M. H. ‘‘Financial Innovation: Achievements and Prospects,’’ Journal of
Applied Corporate Finance, 4 (Winter 1992): 4–11.

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 COURSE CODE: 6CMCM401

Discipline Specific Elective-III (Management)

BUSINESS PROMOTION & PROJECT PLANNING
COURSE OBJECTIVE:

The objective of this course is to make student aware about the concepts and principle of
business promotion and project planning.

Syllabus:
UNIT – I Entrepreneurship Development:Definition, characteristics, functions and kinds of
entrepreneurs, Entrepreneur and his role in business promotion, Entrepreneurship
development and theories, Role of promoters in promoting a public and private
company.

UNIT – II Starting a new venture:Characteristics of project, categories of project, steps in

project formulation, project report.

UNIT- III Densification of Investment Opportunities:Project ideas, screening of ideas;

monitoring the environment, environment scanning and opportunity analysis;
Market & Demand analysis, Technical analysis, Financial analysis.

UNIT– IV Cost of project and capital structure:cost of project – Major components. Financing
concept, planning the capital structure of a new company – norms and
requirements.

UNIT–V Network Techniques for project implementation and control :CPM and PERT
techniques, features, importance and their difference, time estimation, critical path,
event slacks and activity floats; scheduling to match availability of manpower and
funds Measures of variability and probability of completion by a specified date;
project implementation practices in India.

COURSE OUTCOME:

At the end of the course student will know how to work in business organization and
business trade.

TEXT BOOKS:
• 1.Chandra, Prasanna.: Project Prepartation, Appraisal and Implementation (Tata Mc Graw
Hill, N. Delhi,1998)
• 2. Desai, Vasant.: Entrepreneurial Development, Vol.II Project Formulation Appraisal and
Financing for Small Industry. (Himalaya Publ. N. Delhi, 2000)
REFRENCE BOOKS
• 3. Nicholas: Project Management for Business and Technology: Principles and Practice
(Prentice Hall of India, N. Delhi, 2008)
• 4. Pitala.: Project Appraisal Techniques (Oxford & IBH Publication, 1992)
• 5. Yound, Trevour L.: Planning and Implementing Project (Sterling Publishing Ltd,1998)

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 COURSE CODE: 6CMCB401
Discipline Specific Elective-III (Banking)
INTERNATIONAL BANKING
COURSE OBJECTIVE:
The objective of this subject is to develop a basic understanding about the fundamental
concepts and techniques of International Banking Scenario and its various related aspects.
Syllabus:
UNIT - I Evolution of the international Banking scenario Globalization and Convergence of
Banking System. Multinational Banking, International Banking Crises: Capital Flight: The
Key issues: Reforming the traditional structure of Central Banking with the Asian
Financial Crises. The regulation of International Banking Structure Measurement of
efficiency, in Banking. The Institutional Design of Central Banks; International banking
for financing of exports and imports of goods and services.

UNIT - II Introduction- Concept of Money Market, Developed and Less developed Money Market,
Their Characteristics & Importance. English Banking System – Bank of England, Origin
and Growth, Organizational Structure, Functions, Monitory Policy, Commercial Banking
System.

UNIT - III Federal Reserve System- Origin, Organizational Structure and Working, Commercial
Banking in USA, Unit Banking and Branch Banking and Factors for its Growth in USA
New York Money Market – Constituents and Working, Comparison between London
Money Market and New York Money Market London Money Market – Market
Constituents working and credit Instrument- Euro Dollar.

UNIT - IV European Monetary Union- European Central Bank, Organization Structure and Functions
Bank of Japan- Structure and Working, Commercial Banking system of Japan, Industrial
Banking in Japan Asian Development Bank- Functions, Structure and Working.

UNIT - V Indian Banking: Reserve Bank of India- Functions, Monetary and Credit Policy And
Evaluation, Achievements and Failures of R.B.I, Indian Money Market, Constituents,
Characteristics, Defects and Measures, Banking Reforms in India. NABARD International
Financial Institutions- I.M.F. and I.B.R.D, I.D.A, IFC, BRICS- New Development Bank.

COURSE OUTCOME:
After learning this course student will be able to understand about the fundamental
concepts and techniques of International Banking Scenario and its various related aspects.

TEXT BOOKS:

• International Finance, Sbpd Publication

• International Finance Sahitya Bhawan
REFRENCE BOOKS:

• Krugman, Paul R., Obstfeld, Maurice and Melitz, Marc, International Economics, Pearson
Education
• Levi D, Maurice, International Finance, Routledge
• . 3. Madura, Jeff, International Corporate Finance, South-Western/Cengage learning
• . 4. Eun, Cheol S. and Resnick, Bruce G., International Financial Management, Tata McGraw-
Hill.

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 COURSE CODE: 4CMCA401

Discipline Specific Elective-III (Computer Application)

SOFTWARE PROJECT & QUALITY MANAGEMENT
COURSE OBJECTIVE:

To understand project management cycle in software development and also to study

various project estimation and quality models in software development.

Syllabus:
UNIT – I INTRODUCTION – Software Projects, Projects Planning, Process models, Waterfall,
RAD, V, Spiral, Incremental, Prototyping, Agile, Project Tracking.

UNIT – II SOFTWARE METRICS – Goal, Question, Metric (GQM) model, Product Quality
metrics, In process Quality metrics, Metrics for software maintenance and testing,
Complexity Metrics.

UNIT – III SOFTWARE PROJECT ESTIMATION – Effort and Cost Estimation – Expert
Judgment, LOC, Function Points, Extended Function Points, Feature Points, Object
Points, COCOMO-81, COCOMO-II; Risk Management.

UNIT – IV SOFTWARE QUALITY – Quality Management Systems, Software Quality Models-

FURPS, McCalls Models, Applying seven basic quality tools in software development,
Measuring Quality, Gilb, CoQUAMO, Lean software development.

UNIT – V SOFTWARE QUALITY ASSURANCE – Software Reliability models-Rayleigh model,

Weibull model; Defect Removal Effectiveness; Quality standards- ISO 9000 models and
standards for process improvement, ISO/IEC 9126-1to 9126-4, SQuaRE, ISO/IEC 25000,
ISO/IEC 25010, CMM, PCMM, CMMI, SPICE.

COURSE OUTCOME:
After learning this course, students gains the Knowledge of software development process
and quality models. They will also accumulate the Knowledge of software project
estimation and quality assurance.

TEXT BOOKS:

• Computer System Architecture, Morris Mano, PHI

• Computer Organization, Hamacher, MGH

REFRENCE BOOKS:

• Computer Architecture, Carter, Schaum Outline Series, TMH

• System Architecture, Buad, VIKAS 5.The Fundamentals of Computer Organization, Raja Rao,
Scitech

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 COURSE CODE: 6CMCT401

Discipline Specific Elective-III (Taxation)

BUSINESS TAXATION
COURSE OBJECTIVE:
This paper would provide the understanding of various provisions of Income Tax Act as
well as equip the students to make practical applications of the provisions for taxation
purpose.
Syllabus:

UNIT –I Computation of Income from Business and Profession, Assessment of Hindu

Undivided Family (H.U.F.) including tax liabilities.

UNIT – II Assessment of firm and Association of Person. Computation of Tax Liabilities.

UNIT – III Assessment of Companies, including tax computation.

UNIT – IV Assessment of Co-operative society, Charitable and other Trust including tax
calculation.

UNIT – V Double Taxation Relief, Assessment of Non-Residents.

COURSE OUTCOME:
By learning this student will get the knowledge about implementation of tax and they will
also learn how to calculate Income tax in various forms of business.

TEXT BOOKS:

• Singhania, Vinod K. and Monica Singhania. Students’ Guide to Income Tax, University
Edition. Taxmann Publications Pvt. Ltd., New Delhi.
• Ahuja, Girish and Ravi Gupta. Systematic Approach to Income Tax. Bharat Law House, Delhi
REFRENCE BOOKS:

• Tax Planning and Management : V.K Agarwal (Navyug Prakashan)

• Tax Planning and Management : V.K Jain

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