faculty of commerce mthey have to complete the project work in the 9th trimester. (e) assessment...

1

SYLLABUS

DR VISHWANATH KARAD MIT - WORLD PEACE UNIVERSITY

FACULTY OF COMMERCE

M.COM

2021-23

2

PROGRAMME STRUCTURE

Preamble:

The Master of Commerce is a Post-graduate Commerce program provides conceptual knowledge,

logical reasoning, critical thinking and analysis in the domain of commerce. The program is designed

to meet the growing need for an analytical and quantitative approach to problem solving. The program

is research driven and also offer Research as a specialization to make students ready for both Industry

and academia needs. The School organizes and also drive students to participate and present research

papers

Seminars

Conclaves

Symposium

Workshops

Conferences

The School also provides an opportunity to students to involve in research projects to gain research

related hands on experience

The current research interests of the school includes, Accountancy , Small and medium Enterprises,

Business Policy and Strategy, Industry Studies, Foreign Trade, Public Finance and Policy,

International Finance and Marketing etc.

Program Highlights

Case Study Approach in teaching and learning

Continuous assessment including projects, assignments, class tests, presentations, group discussions,

etc.

Focus on Skill and Competency Development

Choice based credit system with research based teaching

Rural Connect and Industrial Visits, Study tours and connect to policymakers

Interactions and discussions with corporate leaders, practitioners, Social enterprises.

Opportunity to acquire additional certification courses,

Spiritual and holistic learning through Yoga, Meditation, learning from saints and philosophers.

Choice of Elective subjects from a wide spectrum of subjects to meet Individual’s Professional goals

The Alumni of M.Com program is well placed in business, academics, and administration in India and

abroad.

Approved by

Dr. Anjali Sane

HOS & Asso. Dean, Faculty of Commerce

Dr. Shailashree Haridas

Dean, Faculty of Commerce

4

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 to be assured of good careers and job placements.

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

To provide conceptual knowledge and application skills in the domain of Commerce studies.

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

Approved by

Dr. Anjali Sane




5

Programme Specific Outcomes

Enhanced the horizon of knowledge in various field of commerce

Students will get an orientation to the various changes, challenges and trends in the various subjects.

It will help to inculcate conceptual knowledge and application skills through Practical

Approach in the domain of Commerce as well as Business studies.

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

of Accounts, Advertisement 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 a students’ analytical and decision making skills by applying the knowledge of

Commerce 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 Accounting, Costing, Banking & Finance and

research.

Approved by

Dr. Anjali Sane




6

Programme Structure:

(a) Programme duration: 2 years Programme

(b) System followed: Trimester Pattern

(c) Credits System: Two years – Six Trimesters Programme with Choice Based Credit

System

(d) Credits for activities other than academics:

Internship and Field Report: 12 Credits: as per Specialization selected by students

they have to complete the project work in the 9th Trimester.

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

(f) Branches or Specializations: 4 subjects viz;

Accounting

Cost Accounting

Banking & Finance

Research

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

(h) Medium of Instruction and Examination: English

Eligibility: B.Com. or any graduation from a recognized university

Approved by

Dr. Anjali Sane




7

Master of Commerce

2021-23

A. Definition of Credit:

3 hr. Lecture / Tutorial per week 2 Credits



B. Credits:

Total number of Credits for two years Post Graduate M.Com. Programme would be

92.

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

Sr. No. Category Breakup of Credits

1 Core Courses 58

2 Elective Courses 16

3 Peace Courses 6

4 Internship 12

Total: 92

Approved by

Dr. Anjali Sane




8

D. Course code and definition:-

M.Com (Regular) First Year (Batch 2020-21)

Type of the

Course

Trimester 1 (14 Credits)



Subject/Course Subject/Course Subject/Course

Common Managerial Accounting Financial Management Import and Export Documentation

Common Direct Tax -I Direct Tax - II Goods and Service Tax (GST)

Common Statistical Methods & Quantitative Techniques

International Finance Indian Banking

Operations

Common --

Business

Communication &

Reporting

--

FC World Famous

Philosophers,

Sages/Saints and Great

Kings

Managerial Economics Study of Languages,

Peace in

Communication and

Human Dynamics

FC -- -- Entrepreneurship and

Startup Management

Job Oriented

Advanced Excel --

Tally ERP

M.Com (Regular) Second Year

Type of the

Course

Trimester 4

(17 Credits)

Trimester 5

(17 Credits)

Trimester 6

(12 Credits)


Common Research Methodology Business Regulatory Framework

Internship

Common Audit - I Audit - II

Elective Elective 1 Elective 3

Elective Elective 2 Elective 4

FC

Financial Markets and

Institution

Philosophy of

Science and

Religion/Spirituality

FC Personal Financial

Planning Credit Risk

Management

9

M.Com (Research) - First Year

Type of the Course





Common Managerial Accounting Financial Management Import and Export Documentation

Common Direct Tax -I Direct Tax - II Goods and Service Tax (GST)

Common Statistical Methods &

Quantitative

Techniques International Finance Indian Banking Operations

Common --

Business

Communication &

Reporting

--

FC World Famous

Philosophers,

Sages/Saints and Great

Kings

Managerial Economics

Study of Languages, Peace in

Communications and Human

Dynamics

FC -- -- Entrepreneurship and

Startup Management

Job Oriented

Advanced Excel -- Tally ERP

M.Com (Research) - Second Year

Type of the

Course





Com

pu

lsory

Research

Methodology

Business Regulatory

Framework

Research Project

Under a Recognized

Research Supervisor

for Two Trimesters

(One conference

presentation and One

research publications

in peer reviewed

journals is must for

submission of the

dissertation)

Audit - I Audit - II

SPSS (Workshop) Creativity &

Innovations

for Research

Ele

ctiv

es

(An

y 2

)

The Art of Research

Publications

Research Topic/Theme

Specific Course

Financial Markets

and

Institution

Philosophy of Science

and


Personal Financial

Planning Credit Risk

Management

10

M.Com. First Year

Trimester-1 [14 credits]

Nature of the

Course Course Code Course Credit

Compulsory

MCO501A Managerial Accounting 3

MCO502A Direct Tax -I 3

MCO503A

Statistical Methods & Quantitative

Techniques 3

FC WPC101A

World Famous Philosophers, Sages/Saints

and Great Kings 2

Job Oriented MCO504A Advanced Excel 3


Compulsory

Course Code Course Credit

MCO505A Financial Management 3

MCO506A Direct Tax - II 3

MCO507A International Finance 3

FC MCO508A Business Communication & Reporting 3

FC MCO509A Managerial Economics 2


Course Code Course Credit

Compulsory

MCO510A Import and Export Documentation 3

MCO511A Goods and Service Tax (GST) 3

MCO512A Indian Banking Operations 3

WPC302A


Communications and Human Dynamics 2

FC MCO513A Entrepreneurship and Startup Management 2

Job Oriented MCO514A Tally ERP 3

11

M.Com. - Second Year


Subject Credit

Compulsory MCO601A Research Methodology 3

MCO602A Audit - I 3

Elective

Elective 1 4

Elective

Elective 2 4

FC MCO611A Financial Markets and Institution 2

FC MCO612A Personal Financial Planning 2


Subject Credit

Compulsory MCO613A Business Regulatory Framework 3

MCO614A Audit - II 3

Elective

Elective 3 4

Elective

Elective 4 4

FC WPC501A

Philosophy of Science and

Religion/Spirituality 2

FC MCO623A Credit Risk Management 2


Subject Credit

Compulsory MCO624A Internship 12

Total Credit 92

12

Specialization offered to M.Com

Accounting

Elective 1 MCO603A Accounting Theory and Financial Reporting

Elective 2 MCO604A Partnership and Special Accounts

Elective 3 MCO615A International Accounting

Elective 4 MCO616A Corporate Tax Planning

Cost Accounting

Elective 1 MCO605A Material, Labour and Overhead Costing

Elective 2 MCO606A Methods and Control Techniques of Costing

Elective 3 MCO617A Strategic Cost Management

Elective 4 MCO618A Advanced Cost & Management A/c

Banking & Finance

Elective 1 MCO607A Treasury Management

Elective 2 MCO608A Strategic Financial Management

Elective 3 MCO619A Security Analysis and Portfolio Management

Elective 4 MCO620A Derivatives & Risk Management

Research

Elective 1 MCO609A Statistical Analysis with SPSS (Workshop mode)

Elective 2 MCO610A Creativity and Innovation for Research

Elective 3 MCO621A The Art of Research Publications

Elective 4 MCO622A Theme Specific Courses

13

Dr. Anjali Sane




14

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

Dr. Anjali Sane




,

15

M.Com (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 M. Com Trimester I: 14 credits * LCA: Laboratory Continuous Assessment

Dr. Anjali Sane




Sr.

No. Course Code Name of Course Type

Weekly Workload,

Hrs. Credits Assessment, Marks

Theor

y

Tutoria

l Lab Th Lab CCA*

LCA

*

End

Term

Test

Total

1 MCO501A Managerial Accounting Core

5 -- --

3 -- 50 -- 50 100

2 MCO502A Direct Tax I Core 5 -- -- 3 -- 50 -- 50 100

3 MCO503A Statistical Methods & Quantitative Techniques Core 5 -- -- 3 -- 50 -- 50 100

4 WPC101A World Famous Philosophers, Sages/Saints and

Great Kings Peace

3 -- -- 2 -- 70 -- 30 100

5 MCO504A Advanced Excel Core 5 -- -- 3 -- 50 -- 50 100

16

M.Com (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 M. Com Trimester II: 14 credits * LCA: Laboratory Continuous Assessment

Dr. Anjali Sane




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 MCO505A

Financial Management Core

5 -- --

3 -- 50 -- 50 100

2 MCO506A Direct Tax - II Core 5 -- -- 3 -- 50 -- 50 100

3 MCO507A International Finance Core 5 -- -- 3 -- 50 -- 50 100

4 MCO508A Business Communication & Reporting Core 5 -- -- 3 -- 50 -- 50 100

5 MCO509A Managerial Economics Core 3 -- -- 2 -- 50 -- 50 100

17

M. Com (First Year) (Batch 2021-22)

Trimester – III

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

Attendance criteria are met


Total Credits: First Year M. Com Trimester III: 16 credits * LCA: Laboratory Continuous Assessment

Total First Year M. Com Credits: 44 credits

Dr. Anjali Sane




Sr.

No

.

Course

Code Name of Course Type

Weekly Workload,

Hrs. Credits Assessment Marks**

Theor

y

Tutoria

l Lab Th

La

b

CCA

*

LCA

*

End

Term

Test

Total

1 MCO510A

Import and Export Documentation Core

5 -- -- 3 -- 50 -- 50 100

2 MCO511A Goods and Service Tax (GST) Core 5 -- -- 3 -- 50 -- 50 100

3 MCO512A Indian Banking Operations Core 5 -- -- 3 -- 50 -- 50 100

4 WPC302A


Communications and Human Dynamics Peace

3 -- -- 2 -- 70 -- 30 100

5 MC0513A Entrepreneurship and Startup Management Core 3 -- -- 2 -- 50 -- 50 100

6 MCO514A Tally ERP Core 5 -- -- 3 -- 50 -- 50 100

18

M. Com (Second Year) (Batch 2022-23)

Trimester – IV


criteria are met


Total Credits: Second Year M. Com Trimester I: 18 credits * LCA: Laboratory Continuous Assessment

Dr. Anjali Sane




Sr.

No

.

Course


Weekly

Workload, Hrs. Credits Assessment Marks**

Th

eor

y

Tutoria

l Lab Th

La

b CCA*

LCA

*

End

Term

Test

Total

1 MCO601A

Research Methodology Core

5 -- -- 3 -- 50 -- 50 100

2 MCO602A Audit - I Core 5 -- -- 3 -- 50 -- 50 100

3 Elective 1 Elective 6 -- -- 4 -- 50 -- 50 100


5 MCO611A Financial Markets and Institution Core 3 -- -- 2 -- 50 -- 50 100

6 MCO612A Personal Financial Planning Core 3 -- -- 2 -- 50 -- 50 100

19

M. Com. (Second Year) (Batch 2022-23)

Trimester – V


criteria are met


Total Credits: Second Year M. Com Trimester II: 18 credits * LCA: Laboratory Continuous Assessment

Dr. Anjali Sane




Sr.

No

.

Course


Weekly

Workload, Hrs. Credits Assessment Marks**

The

ory

Tutori

al Lab Th Lab CCA*

LCA

*

End

Term

Test

Total

1 MCO613A Business Regulatory Framework Core

5 -- -- 3 -- 50 -- 50 100

2 MCO614A Audit - II Core 5 -- -- 3 -- 50 -- 50 100



5 WPC501A Philosophy of Science and


Core 3 -- -- 2 -- 70 -- 30 100

6 MCO623A Credit Risk Management Core 3 -- -- 2 -- 50 -- 50 100

20

M. Com (Second Year) (Batch 2022-23)

Trimester – VI

Sr.

No.

Course Code

Name of Course

Classification

Credits

1. MCO624A Internship Core 12

Total Second Year M. Com Credits: 48 credits

Total M. Com Credits: 92 credits

Dr. Anjali Sane




21

M.COM.

SYLLABUS

TRIMESTER: I (BATCH 2021-22)

Course Code MCO501A

Trimester I

Course Category Compulsory

Course Title Managerial Accounting

Teaching Scheme and Credits Weekly load

hrs.

L T Laboratory Credits

45 - - 3

Trimester : I

Pre-requisites: Students should have knowledge of Accounting and Management

Course Objectives:

Knowledge :

To acquaint the students with the fundamentals principles of financial, cost and management

accounting

Skills :

To enable the students to prepare, analyse and interpret financial statements

Attitude :

To help understand costing and management accounting techniques that could be utilized for decision

making and control.

Course Outcomes: Upon successful completion of the course: Students will acquire advanced knowledge of accounting for management.

Student will be able to measure profitability of products

Student will be able to analyze effectiveness of short term decision models

Course Contents:

Topic Description No. of

Lectures

Unit 1: Managerial Accounting

1.1 Introduction to Managerial Accounting, Financial, Cost and Management

Accounting

1.2 Importance and Difference

1.3 Analysis and Interpretation of Financial Statements

1.4 Comparative analysis. Ratio analysis

1.5 Meaning, classification of Ratios

1.6 Modes of expression of Ratios

10

22

1.7 Advantages and Limitations of Ratio Analysis. Case Study.

Unit 2: Marginal Costing

2.1 Marginal Costing for Decision Making

2.2 Advantages and Limitations

2.3 Cost Volume and Profit analysis

2.4 Important concept and terms in CVP Analysis

2.5 Break Even Analysis

2.6 Break Even Point

2.7 Break Even Charts

2.8 Assumptions and Limitations of Break Even Analysis, Case Study.

12

Unit 3: Fund Flow & Cash Flow

3.1 Fund Flow Analysis, Meaning, Objectives, Advantages and limitations

3.2 Steps involved in Preparation of Fund Flow statement. Cash Flow Analysis

Difference between Cash Flow and Funds Flow statement, Steps involved in

preparation of Fund Flow statement. Case Study.

11

Unit 4: Budget and Budgetary Control: Fund Flow & Cash Flow

4.1 Meaning, Objectives and Types of Budget

4.2 Flexible budget and Cash Budget

4.3 Zero Base Budgeting

4.4 Concept, Advantages and Limitations of ZBB. Control Ratios

12

Total 45

Learning Resources:

Text Book:

Khan, M.Y and P.K. Jain: Management Accounting: Text, Problems and Cases, Tata-

McGraw Hill, New Delhi

Pedagogy:

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

23

learning.

Journals:

Chartered Accountant Today – Taxman for Current Reading

Journal Chartered Accountant.

Web Resources:

https://www.icai.org

Assessment Scheme:

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

Class Continuous Assessment (CCA) (50)

Assignments Test Presentations/ Faculty choice Total

15 20 15 50

Term End Examination : 50 marks

Prepared By

Prof. Hemant Bhise

Checked By

Prof. Manisha Shedge

Verified By


Dr. Anjali Sane

HOS and Associate Dean

Dr. S. Haridas

Dean and Chairman, Board of Studies

https://www.icai.org/

24

Course Code MCO502A

Trimester I


Course Title Direct Tax I

Teaching Scheme and Credits Weekly load hrs. L T Laboratory Credits

40 05 -- 3

Pre-requisites: Basic knowledge of Cost Accounting

Course Objectives:

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 for an assesse with different kinds of residential status.

Skill

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

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.

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

Income From Salary

Residential status of Individual and HUF and Other Entities, Resident and Non Resident,

Incomes which do not form part of Total Income- Section 10AA,

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 total taxable Income

From Salary.

7

Unit 2 : Income From House Property and Income From Business and Profession: 10

25

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

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

Unit 3 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, Exemption U/s 54.

Income from other sources, Basis of charge excluding deemed dividend.

9

Unit 4 :- Set-off Carry forward of Losses, Clubbing of Income, and Integration of

Agriculture Income 10

Unit 5: Calculation of Gross Total Income and Deductions form Gross Total Income.

Computation for Taxable Income and Tax Liability of Individual. Rebate U/s 87A 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

Supplementary Reading:

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

26

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, 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:

Class Continuous Assessment (CCA)(with % weights)

Assignments Mid-term Exam Third Criteria Total

15 20 15 50


Prepared By

Prof. Jayesh Jadhav

Checked By

Prof. Ashish Kathale

Verified By


Dr. Anjali Sane


Dr. S. Haridas



27

Course Code MCO503A

Trimester I


Course Title Statistical Methods & Quantitative Techniques


hrs.


45 -- -- 3

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

Course Objectives:

Knowledge

To learn to apply commonly used statistical methods and quantitative techniques in business

context.

Skills

To develop ability to use statistical tools to perform analysis of data through common descriptive

measures

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

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

Develop competence to use computer for statistical calculations especially for comparative large-sized

problems.

Course Contents:

Topic Description No. of Lectures

Unit 1 Methods of Central Tendency and Dispersion

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

Harmonic Mean

Median, Mode – Calculation, Properties and Application

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

Deviation

Mean Deciation, Standard Deviation Coefficient of Variation, Variance –

Calculation, Properties and Application.

10

Unit 2 Correlation and Regression Analysis

Correlation Analysis meaning and it types

Correlation Coefficient as a measure of relation

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

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

equation and estimation. Standard Error of Estimation.

10

Unit 3 Probability, Probability Distribution

Introduction, Method of assigning Probability, Structure of Probability

Theory of Probability, Approaches of calculation of Probability

12

28

Calculation of event probabilities. Addition and Multiplication laws of

Probability

Conditional Probabilities and Bayes’ Theorem. Expectation and variance of a

random variable

Probability Distribution: Binomial, Poisson and Normal Distribution

Unit 4 Linear Programming

Introduction, Types, Graphical Presentation of Linear Programming

Formulation and Graphical solution to two variables

Basics of Transportation and Assignment problems, Decision theory

Criteria of Decision Making by Markov Chains with simulation techniques

Monte Carlo Simulation Decision Theory

13

Total lectures 45

Learning Resources: Text Book:

Gupta, S.C., Fundamentals of Statistics, Himalaya Publishing House. Sharma, J. K., Business Statistics, Pearson Education.

Gupta, S.P. & Gupta, Archana, Elementary Statistics, Sultan Chand and Sons, New Delhi.

Reference Books : Davis and Pecar, Business Statistics using Excel, Oxford Lind, Marchal, Wathen , Staistical techniques in business and economics, 13th ed,

McGrawHill Newbold, Carlson, Thorne , Statistics for Business and Economics, 6th ed., Pearson

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:

Assignments Mid Term Other Parameters Total

15 20 15 50

Term End Examination : (50 marks)

Prepared By

Dr. Jivan Biradar

Checked By

Dr. Priyanka Gujrati

Verified By


Dr. Anjali Sane


Dr. S. Haridas


29

Course Code MCO504A

Trimester I


Course Title Advanced Excel

Teaching Scheme and Credits Weekly load hrs. L T Laboratory Credits

45 -- -- 3

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

Course Objectives:

Knowledge

To be able to understand with the knowledge on how to debug and audit the advanced formulas.

Skills

To be able to understand the advanced formulas as well as how to use which formula for which

occasion.

Attitude

To explore the magic of analyzing data using Advanced Excel.


Help students to understand the use of MS Excel for smoothening day to day operational activities of

business.

Managing all the information at one place i.e. in Excel so that any data can be quickly accessed.

Be confident and quick to find financial result by hands on practice sessions.

Course Contents:


Unit 1 Overview of Basic Excel

An overview of the screen, navigation and basic spreadsheet concepts

Shortcut Keys, Customizing the Ribbon

Using Basic Functions – Sum, Average, Max, Min, Count, Counta

Absolute, Mixed and Relative Referencing

Formatting Cells with Number formats, Font formats, Alignment, Borders, etc

Basic conditional formatting

Basic Mathematical functions : SumIf, SumIfs CountIf, CountIfs AverageIf,

AverageIfS

Border and shading, Header and Footer, Col heading to print on diff pages,

uses of page break, Print Area, Compress and Enlarge Printing.

7

Unit 2 Data Tools

2.1 Data Validation

Number, Date & Time Validation

Text and List Validation

Custom validations based on formula for a cell

8

30

Drop-Down Lists

Removing Duplicates

2.2 What If Analysis

Goal Seek

Scenario Analysis

Data Tables (PMT Function)

Solver Tool

2.3 Sorting and Filtering

Filtering on Text, Numbers & Colors

Sorting Options

Advanced Filters on 15-20 different criteria(s)

Example of advance filter, Invoice Generation Basic factor

Unit 3 Advanced Functions

3.1 Text Functions

Upper, Lower, Proper

Left, Mid, Right

Trim, Len, Exact

Concatenate, Find, Substitute

3.2 Date and Time Functions

Today, Now,Day, Month, Year

Date, Date if, DateAdd

EOMonth, Weekday

3.3 Logical Functions

If Function, How to Fix Errors – iferror

Nested If, Complex if and or functions

3.4 Statistical Functions

AVERAGEIF()

COUNT(),COUNTA(),COUNTBLANK(),COUNTIF(),

SMALL(),LARGE(),

MEAN(),MEDIAN(),MODE(),

3.5 Lookup Functions

Vlookup / HLookup, Index and Match

Creating Smooth User Interface Using Lookup

Nested VLookup, Reverse Lookup using Choose Function

Worksheet linking using Indirect

Vlookup with Helper Column

Invoice Generation with GST Using Data master sheet and transaction

sheet Using VLOOKUP

10

Unit 4 Data Analysis and Reports

4.1 Pivot Table

What is a Pivot Table

Creating/Inserting Pivot Tables

Choosing Fields, PivotTable Layout

Filtering PivotTables, Analyzing Data Using the Pivot Table

10

https://trumpexcel.com/creating-excel-pivot-table/#What-is-a-Pivot-Table-and-Why-Should-You-Care

31

Modifying PivotTable Data

Using advanced options of Pivot tables

Pivot Charts (All types of charts)

Consolidating data from multiple sheets and files using Pivot tables

Using external data sources

4.2 Charts and Slicer

Various Charts i.e. Bar Charts / Pie Charts / Line Charts

Formatting Charts, Using 3D Graphs

Using SLICERS, Filter data with Slicers

Manage Primary and Secondary Axis

Sharing Charts with PowerPoint / MS Word, Dynamically

4.3 Excel Dashboard

Planning a Dashboard

Adding Tables and Charts to Dashboard

Adding Dynamic Contents to Dashboard

Unit 5 Spreadsheet and its Business Applications

5.1 Generally Used Spreadsheet Functions

Mathematical

Statistical

Financial

Logical

5.2 Creating Spreadsheet in the following areas:

Loan and Lease Statement

Ratio Analysis

Graphical Presentation of Data

Payroll Statement

Frequency Distribution and its statistical parameters

5.3 Database Softwares

Creating Data Tables

Editing a Database

Performing queries

Generating Reports

10

Total lectures 45


Excel 2010 All-in-One for Dummies’ by Greg Harvey, Latest Edition Reference Books :

The Mr. Excel Library Series’ by Bill Jelen Supplementary Reading: Quick Start Guide from Beginner to Expert, by William Fischer 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

32

follows:


15 20 15 50


Prepared By

Dr. Priyanka Gujrati

Checked By

Prof. Jayesh Jadhav

Verified By


Dr. Anjali Sane


Dr. S. Haridas


33

Course Code MCO505A

Trimester II


Course Title Financial Management


hrs.


30 15 -- 3

Pre-requisites: Basic knowledge of Financial Accounting

Course Objectives:

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.

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

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.

34

Course Contents: Topic Description No. of Lectures

Unit 1 Financial Management

An Overview- Finance and Related Disciplines; Scope of Financial Management;

Organizational Goals - Management of Financial Resources - Assessment of

Organizational Performance and Financial Risk - Capital Investment Monitoring -

Advising Board of Directors - Best Practice in Financial Management – Inter-

connectedness of Functional Areas - Resolution of Stakeholder Conflicts -Ethical

Financial Policy for Financial Management - Sustainability and Environment Issues

- Integrated Reporting and Governance.

9

Unit .No. 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

11

Unit No. 3 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) –estimating project specific cost of capital

using MM model and process Beta and CAPM

11

Unit No. 4. Business reorganization & 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

7

Unit No. 5. 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.

7

Total lectures 45

Learning Resources: Text Book: 1. Khan, M.Y & Jain, P.K.: Financial Management; Tata McGraw Hill, New Delhi.

2. Pandey, I. M.: Financial Management; Vikas Publishing House, New Delhi.

3. Chandra, Prasana: Financial Management; Tata McGraw Hill, New Delhi.

4. Brealey and Meyers: Principles of Corporate Finance: Tata McGraw Hill, New Delhi.

5. Keown, Martin, Petty and Scott (Jr): Financial Management: Principles and Applications; Prentice

Hall of India, New Delhi.

Reference Books :

Gitman, L.J: Principles of Managerial Finance; Addison Wasley.

Vanhorne, James C: Financial Management and Policy; Prentice Hall of India, New Delhi.

35

Kishore Ravi, M: Financial Management; Taxman. Pedagogy: Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning.

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


Assignments Mid Term Third Criteria Total Marks

15 20 15 50

Term End Examination: 50 marks

Prepared By

Prof. Ketki Mulay

Checked By

Prof. Hemant Bhise

Verified By


Dr. Anjali Sane


Dr. S. Haridas


36

Course Code MCO506A

Trimester II


Course Title Direct Tax II

Teaching Scheme and Credits Weekly

load hrs..


40 05 -- 3


Course Objectives:

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.

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.

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.

37

Course Contents: Topic Description No. of

Lectures

Unit 1: Computation of Taxable Income of HUF, Partnership Firm, AOP and BOI

1.1 Hindu Undivided Family, residence of Hindu Undivided Family, Income which are

not treated as family Income, Assessment of Hindu Undivided Families. Partition of the

Hindu undivided family, Procedure of Assessment after partition of a Hindu undivided

Family,

1.2 Partnership Firm: Assessment as a Firm, Explanations to Section 184. Explanations

to Section 40(b) Computation of Firms Income, Adjustment of Profit and Loss Account,

Computation of income of a partner from the Firm.

1.3 Association of Persons and Body of Individuals, Computation of share of Member of

Association of persons or Body of Individual

7

Unit 2 : Computation of Taxable Income of Other Entities i.e. Company,

Cooperative Society and Charitable Trusts

2.1 Company: - Types of Company, Residence of Company, Computation of Total

Income, Assessment of Companies, Computation of Tax on Companies. Special

Provision for Payment of tax by Certain Companies or Minimum Alternative Tax.

2.2 Cooperative Society: Income of Cooperative Societies. Deductions U/s 80P, Urban

Consumer Cooperative Society.

2.3 Trust: - Types of Trust, Charitable or Religious Trust, Accumulation of Income,

Computation of taxable Income and Tax Liability.

10

Unit 3 TDS, TCS Advanced Tax, Interest, Penalties and Procuration. Income Tax

Authorities.

3.1 Meaning of tax deductions at Source, Payments subject to deduction of tax at source,

TDS Rate Chart. Tax Collected at Source.

3.2 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.

3.3 Appeals, Revision, Penalties, offences and Prosecutions.

Income Tax Authorities

9

Unit 4 :- Return of Income

Voluntary or Statutory, Return of Loss, Revised Return, Permanent Account Number

(PAN), Return by an individual, HUF, AOP, BOI or an artificial Juridical Person. Return

by a company or Firm. Return by ordinarily Resident Person having Asset located outside

India.

10

Unit 5: Tax Planning and Tax Management

Tax Planning, Tax Evasion, Tax Avoidance and Tax Management. Difference between

Tax Planning and Tax Management. Tax planning for Individual. Tax Planning for New

Business. Tax Planning and Financial Management Decisions. Tax Planning and

Managerial Decisions.

9

38

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 Supplementary Reading: 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.caclubindia.com/ Pedagogy: Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning.

Assessment Scheme:

Evaluation of each subject will be for 100 marks, divided as follows:

Class Continuous Assessment (CCA)(50) Assignments Mid-term Exam Third Criteria Total

15 20 15 50


Prepared By

Prof. Jayesh Jadhav

Checked By


Verified By


Dr. Anjali Sane


Dr. S. Haridas



39

Course Code MCO507A

Trimester II


Course Title International Finance


load hours


40 05 -- 3

Pre-requisites: Students need to have basic knowledge about Finance and Financial Markets in India

Course Objectives:

1. Knowledge: To develop an understanding of the basic concepts of International Finance.

2. Skills: This course aims to understand the role of global financial markets and to understand the

determination of exchange rates and role of international monetary system.

3. Attitude: This course aims to gain an understanding in students of the logic and working of financial

systems, International Monetary System and the global markets.

Course Outcomes:

After this course students should be able:

1) To understand the objectives of International Finance

2) To understand the role of International Finance in today’s world.

3) To understand the relevance of International Finance in India identify the important elements of

International Finance.

40

Course Contents:


Unit 1 Introduction to International Finance

1.1 Meaning, Features & Importance International Finance

1.2 Emerging challenges in the field of International Finance

1.3 Recent changes in global financial markets

1.4 Foreign exchange markets

1.5 Exchange rate definitions

1.6 Spot and forward rates

1.7 Alternative exchange rate regimes

9

Unit 2 Exchange Rate Determination

2.1 Theories and models of exchange rate

2.2 Asset market model

2.3 Current account monetary model

2.4 Capital account monetary model

2.5 Portfolio balancing model

2.6 Exchange rate of rupee

2.7 Recent trends; convertibility of Indian rupee

2.8 LIBOR, EURIBOR

9

Unit 3 International monetary system

3.1 Brief history; features;

3.2 Present exchange rate system reforms of international monetary system

3.3 European monetary system

3.4 ADB, IBRD and IMF: functions

3.5 Special schemes of lending

3.6 Conditionality of IMF lending

3.7 IMF role international liquidity

3.8 SDRs, international financial markets and instruments.

9

Unit 4 Balance of Payments

4.1 Meaning; accounting principles

4.2 Valuation and timing

4.3 Components; deficit and surplus;

4.4 Macro-economic factors affecting exchange rate

4.5 Some open economy identities; open economy multipliers

10

Unit 5 Currency Derivatives

5.1 Futures, options and swaps

5.2 Currency futures and currency forwards

5.3 Swap market

5.4 Currency swap & Interest swaps

5.5 Swap agreement

5.6 Exchange rate risks and risk management tools

5.7 Hedging & forward deals.

5.8 Incorporation

8

TOTAL 45

41


Keith Pilbeam: “International Finance”, Palgrave, New York.

Apte. P.G., “International Financial Management”, Prentice Hall of India; New Delhi.

Journals:

International Journal of Managerial and Financial Accounting

The Chartered Accountant Journal

Reference Books :

Alan C. Shapiro; “Multinational Financial Management”, Prentice Hall of India; New Delhi.

Soderston B.O., “International Economics”, Macmillan, London.

Cheol S Eun and Bruce G. Resnick, International Financial Management; Irwin McGraw

Hill, New York.

Arthur Stonehill., International Finance, Pearson Education Asia, Delhi. Pedagogy: Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning.

Assessment Scheme:

Evaluation of each subject will be for 100 marks, divided as follows:

Class Continuous Assessment (CCA)(50)


15 20 15 50


Prepared By

Prof. Jayesh Jadhav

Checked By

Prof. Anushree Satpute

Verified By


Dr. Anjali Sane


Dr. S. Haridas


42

Course Code MCO508A

Trimester II

Course Category Elective

Course Title Business Communication and Reporting


load hrs..

L T Laboratory Credit

45 0 -- 3

Pre-requisites:

Students having moderate proficiency in English can select this course for developing their overall communication skills.

Course Objectives:

1. Knowledge: To understand the process of business communication.

2. Skills: To acquire required skills to manage business communication.

3. Attitude: To give awareness about and to help develop the personality of the students

Course Outcomes:

By the end of this course, students should be able to:

1. Understand and demonstrate the use of basic and advanced proper writing techniques that today's

technology demands, including anticipating audience reaction,

2. Write effective and concise letters and memos,

3. Prepare informal and formal reports,

4. Proofread and edit copies of business correspondence.

5. Use career skills that are needed to succeed, such as using ethical tools, working collaboratively,

observing business etiquette, and resolving workplace conflicts,

6. Plan successfully for and participate in meetings and conduct proper techniques in telephone

usage,

7. Use e-mail effectively and efficiently,

8. Develop interpersonal skills that contribute to effective and satisfying personal, social and

professional relationships, and

43


Lectures

Unit 1 Managerial/Business Communication:

1.1 Objectives of Business Communication, Communication inside an organization.

1.2 Barriers or obstacles of communication, Grammar and its usage.

1.3 Encoding and Decoding barriers: Types of Communication, Channel of Communication

1.4 Building Blocks of Vocabulary, Business Idioms, Types of collocation

12

Unit 2 BUSINESS LETTERS

2.1 Characteristics, Advantages & Disadvantages of Business Letters

2.2 Types of Business Letters, Purposes and Effects of Business Letters.

8

Unit 3 COMMUNICATION FOR EMPLOYMENT

3.1 Importance of Employment Communication.

3.2 Resume (Contents, Types, CV vs Resume, Job Application VS Resume).

3.3 Interview (Objectives, Types, Preparation process), Interview follow-up letters.

3.4 Appointment Letter, Cover letters. Letters of recommendation.

8

Unit 4 Writing and Presentation Skills 4.1 Mind Mapping, Methods of Paragraph Development 4.2. Precise writing, Abstract writing, show cause notice format, 4.3 Summary writing, Blogs Drafting Report, Memo writing, MOM writing.

8

UNIT 5: Business Report 5.1 Characteristics, Objectives, Elements of a Business Report. 5.2 Essential Stages of writing the report. 5.3 Types of Business Report. 5.4 Annual Report (Constituents/ Purpose); Committee Reports (Types)

9

Total 45


1. Booher, Dianna. E-Writing: 21st Century Tools for Effective Communication. New York: Pocket

Books, a division of Simon & Schuster, Inc., 2001 (paper).

2. Christensen, G. Jay. Expanded Syllabus for Bus. Com. Northridge: California State University,

Northridge Bookstore Printshop, n.d

3. Guffey, Mary Ellen. E-book--Business Communication: Process and Product. 5th ed. Cincinnati,

Ohio: South-Western College Publishing, An International Thomson Publishing Company, 2006.

44

Reference Books:

1. Pal, Rajendra and Korlahalli, J.S. (2011) Essentials of Business Communication. Sultan Chand & Sons. ISBN: 9788180547294.

2. Kaul, Asha. (2014) Effective Business Communication.PHI Learning Pvt. Ltd. ISBN: 9788120338487.

3. Murphy, R. (2007) Essential English Grammar, CUP. ISBN: 8175960299. Online Journals/Web Resources:

1. https://journals.sagepub.com/home/job 2. https://www.businesscommunication.org/page/jbc 3. https://courses.lumenlearning.com/wm- businesscommunicationmgrs/

Pedagogy: Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning, Recent Newspaper article. Review of Research Article.

Assignments Mid Term Test Other Total

15 20 15 50


Prepared By

Dr. Jyoti Mishra

Checked By

Dr. Shubhangi Gaikwad

Verified By


Dr. Anjali Sane


Dr. S. Haridas


https://www.businesscommunication.org/page/jbc

https://courses.lumenlearning.com/wm-%20businesscommunicationmgrs/

45

Course Code MCO509A

Trimester II


Course Title Managerial Economics


load hrs.


30 -- -- 2

Pre-requisites: Students should have basic knowledge of Micro Economics and Macro Economics

Course Objectives:

1) Knowledge: To give insight into how markets function. The decisions made by individual managers

and consumers generate the fundamentals of market supply and demand, governing the prices and

quantities sold in all economic transactions.

2) Skills: To integrate the basic concepts of economics with the tools of mathematics and statistics in

order to analyse and make optimal business decisions

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

c) Describe the nature and scope of macro Economics, Income, Expenditure and their components and

determinants.

d) Elucidate causes and effects of different types of inflation and trade-off between inflation and

unemployment.

Course Contents:


Lectures

Unit I: Introduction of Managerial Economics, Meaning, Scope and Importance of

Managerial Economics

01

Unit II: Law of Demand & Elasticity of Demand, Meaning of Demand Forecasting, Level

of Demand Forecasting, Criteria for Good Demand Forecasting, Methods or Techniques of

Demand Forecasting, Demand Forecasting for a New Products

04

Unit III: Meaning of Production and Production Function, Behavior of Production

Function in Short Run & Long Run, Types of Costs, Cost-Output Relationships in the Short

Run and Long Run

05

46

Unit IV: Managerial decisions in Competitive Markets, Managerial decisions for firms

with market power, Strategic decision making in oligopoly markets, Collusive Oligopoly

and Price Leadership, Duopoly, Industry Analysis

05

Unit V: Basic Concepts, National Income- Concepts and Deflators, Consumption &

Investment Function, Marginal efficiency of capital and business expectations, Multiplier,

Accelerator

05

Unit VI: Introduction, Meaning and Features, Phases of Business Cycles, Measures to

Control Business Cycles, Business Cycles and Business Decisions

04

Unit VII: Inflation - Meaning and Kinds, Measures to Control Inflation & Deflation,

Stabilization Policies-Introduction, Economic Stability, Instruments of economic Stability,

Stabilization Policies-Monetary Policy, Fiscal Policy, Physical Policy or Direct Controls

06

TOTAL 30

Learning Resources:

Text Book:

Salvatore, D., Managerial Economics in a Global Economy, McGraw-Hill International Editions

Latest Edition

Reference Books :

Samuelson, W.F., and Marks, S.G., Managerial Economics, John Wiley and Sons Latest Edition

Keat, Paul G. and Philip K.Y. Young, Managerial Economics: Economic Tools for Today’s

Decision Makers, Pearson Education Latest Edition

Cabral, L., Introduction to Industrial Organisation, MIT Press Latest Edition

Lewis, W.C., Peterson, H.C. and Jain, S.K., Managerial Economics, Pearson Education. Latest

Edition

Varian, H.R., Intermediate Microeconomics: A Modern Approach, Affiliated East-West Press,

W.W., Norton & Company Latest Edition

Waldman, D., Jensen, E., Industrial Organisation: Theory and Practice, Addison-Wesley Latest

Edition.

E-resources:

www.rbi.org.in

www.sebi.gov.in

www.nseindia.com

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

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

http://www.nseindia.com/

47

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:


Assignments Mid-term Other parameters Total

15 20 15 50


Prepared By

Dr. Jivan Biradar

Checked By

Dr. Anjali Sane

Verified By


Dr. Anjali Sane


Dr. S. Haridas


48

Course Code MCO510A

Trimester III


Course Title Import & Export Documentation

Teaching Scheme and Credits

Weekly load hours


30 15 -- 3

Pre-requisites: Students need to have basic knowledge about import and export of trade

Course Objectives:

1. Knowledge: To provide the needed knowledge and skills in the import export field to the

interested candidates and to acquaint the student with the Export and Import policies and

procedures.

2. Skills: Students will get an orientation to the various documentation required in International

Trade. It will help to inculcate knowledge through Practical Approach about the various aspects

of documentation.

3. Attitude: Students will also understand the documentary requisites for International Trade and its

intricacies effectively.

Course Outcomes:


1) To understand the objectives of Documentation in Import & Export

2) To understand the role of import & export documentation in today’s world.

3) To understand the relevance of documentation in Import & Export & to identify the important

elements of documentation.

Course Contents:


Unit 1 Foreign Trade – International Framework & Basics

1.1 World Trade Organization & Trade Liberalization

1.2 Development of International Trade

1.3 Indian context, Role of Government / Semi Govt. agencies like

DGFT/EPC/ Banks

1.4 Export Import Bank (EXIM Bank)

1.5 Export Credit Guarantee Corporation (ECGC)

10

Unit 2 Essentials of Export & Import Trade

2.1 Latest Foreign Trade Policy (2015-20)

2.2 Types of Exports & Imports

2.3 Introduction to FEMA, 1999

9

49

2.4 Foreign Trade Development Act, 1992

2.5 Methods of International debt settlements

2.6 Letter of Credit mechanism

Unit 3 Export and Import Documentation 3.1 Uniform Customs and Practices for Documentary credits (UCP) for

Letter of credits

3.2 Principal / Commercial documents

3.3 Statutory documents

3.4 Secondary documents

3.5 Packing & Packaging

3.6 Marking & Labelling

3.7 Marine Insurance

9

Unit 4 Export Procedure

4.1 Registration – IEC, RCMC, EPC, GST

4.2 Steps to start Export business

4.3 Declaration of Exports

4.4 (GR/ SDF/ EDI/ PP/ SOFTEX)

4.5 Containerization

9

Unit 5 Import Procedure

5.1 Terms of Trade

5.2 INCO terms

5.3 Concept of Warehousing

5.4 Declaration of Imports (Bill of Entry)

8

TOTAL 45

Learning Resources: Text Book: 1. International Business Management, Bholeanath Dutta, Excel Books

2. P.K.Vasudeva, International Trade, Excel

Web Resoures

1. EXIM Policy 2015 -20

2. www.rbi.gov.in

3. Website of EXIM Bank and ECGC

Reference Books :

3. Dr. Ram. Singh, International Trade Operations, Excel books

4. Aseem Kumar, Export and Import Management, Excel books


http://www.rbi.gov.in/

50

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


Prepared By

Prof. Jayesh Jadhav

Checked By

Prof. Anushree Satpute

Verified By


Dr. Anjali Sane


Dr. S. Haridas


51

Course Code MCO511A

Trimester III


Course Title Goods & Service Tax (GST )


load hours


45 0 -- 3

Pre-requisites: Basic knowledge about Indirect Taxation

Course Objectives:

1. Knowledge: To impart knowledge on aspects relating to understanding the concepts of GST, its

relevance and practical application for businesses in India.

2. Attitude: To make students understand the changes brought in the Indirect Tax laws from the

introduction of GST in the economy and thereby enlightens them to understand the current law in

effect for Indirect Taxation in India.

3. Skills: To provide specialized and updated skills necessary in the area of GST in a systematic

manner and to develop analytical and problem solving skills in students for decision making

matters related to Valuation, Assessment, Interest and Penalties under GST.

Course Outcomes:


1) To understand various terms related to Goods and Service tax (GST) & GST Compliances

2) To make students understand the applicability, procedures and levy in Goods and service tax.

3) To understand the compliances relating to Registration, Payments, Refunds etc.

4) To determine the time, place and value of supply.

5) To compute the amount of CGST, SGST and IGST payable after considering the eligible input tax

credit.

6) To expose the students with the practical aspects and calculations of Goods and Service Tax.

52

Course Contents:


Unit 1 INTRODUCTION AND SUPPLY UNDER GST

1.1 Introduction

1.2 Need for GST in India

1.3 Dual GST model

1.4 Constitutional provisions

1.5 Supply under GST

1.6 Inter-state supply & intra-state supply

1.7 Place of supply of goods

1.8 Place of supply of services

1.9 Time of Supply

1.10 Taxability of composite supply and mixed supply

1.11 Activities neither supply of goods nor supply of services

11

Unit 2 Schemes under GST

2.1 Meaning of Input Tax credit

2.2 Other definitions and availability of ITC

2.3 Eligible and Non-eligible credits

2.4 Proportionate Input tax credit for common supply

2.5 Composition Levy Scheme

2.6 Amendments and Notifications of CLS

2.7 Input Service Distributor

2.8 Procedural Aspects

2.9 Practical Problems

11

Unit 3 LEVY AND COLLECTION OF GST:

3.1 Basis of Charge of GST

3.2 Levy and collection of CGST/IGST

3.3 Value of Supply

12

53

3.4 Reverse charge mechanism

3.5 Meanings of exemptions

3.6 Exemptions from GST

3.7 Levy & Collection as per IGST Act

3.8 GST on Petroleum, Alcohol for human consumption

3.9 Liability to pay CGST

Unit 4 PROCEDURAL ASPECTS

4.1 Registrations under GST and Procedure of registration

4.2 Illustrations of GST

4.3 Assessment under GST

4.4 Invoicing and E way bill

4.5 Accounts and Records

4.6 Types of returns, Process of filing ITR

4.7 Payment of tax, Interest etc.

4.8 Practical problems

4.9 Due dates of returns

4.10 Late fees, interest and penalties under GST

4.11 GST Procedures for E-Commerce Transactions

11

Total 45

Learning Resources:

Text Book:

1. Taxmann’s GST Ready Reckoner (Budget 2019 Edition): By V S Dattey

2. Taxmann’s GST Manual with GST Law Guide & Digest of Landmark Rulings (Budget 2019

Edition) Set of 2 Volumes

3. Taxmann’s GST Audit and Annual Return (2nd Edition January 2019)

Online Resources:

www.rbi.org.in

www.irdai.gov.in

www.sebi.gov.in

54

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:

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


Prepared By

Prof. Jayesh Jadhav

Checked By


Verified By


Dr. Anjali Sane


Dr. S. Haridas


55

Course Code MCO512A

Trimester III


Course Title Indian Banking Operations


load hrs.


45 0 -- 3

Pre-requisites: Students should have basic Knowledge of Indian Banking System.

Course Objectives:

1) Knowledge: This course aims at enabling the students to understand and to contribute to the strategic

operational policies and practices of commercial bank management in a competitive environment.

2) Skills: To create the awareness among the students about Indian banking operations.

3) Attitude: To provide students insight into the banking operations and management at banking at

various level.

Course Outcomes:


a. describe the credit and investment management in Banks.

b. expose the asset liability management and non- performing assets in Indian Banking.

c. interpret the various principles of banking operations and banking operations management in

Indian Banking system.


Lectures

Unit 1: Credit Management - Cardinal principles of sound bank lending – Formulating

loan policy – Factors influencing loan policy – Contents of loan policy –Evaluating

credit applicant – Loan supervision

15

Unit 2: Investment Management - Nature and significance of investment management

in commercial banks – Fundamental principles of security investment by commercial

bank – Management of security investment – Reviewing investment portfolio –

Organisation of investment function.

15

Unit 3: Asset Liability Management and Non-Performing Assets - Concept of ALM –

Objectives -Functions – Process – Measurement and Management of Risks Concept of

NPAs, NPAs in Indian commercial banks, Causes, Suggestions and steps for containing

NPAs, Prudential norms ,relationship with customers, Formulating relationship banking

strategy

15

TOTAL 45


Srivastava, Divya Nigam, Management of Indian Financial Institutions, Himalaya Publishing

House.

56

Reference Books :

M. Y. Khan, Indian Financial System, Tata McGraw Hill.

Bharati Pathak, Indian Financial System, Pearson Publication.

Gerald Hatler, Bank Investments and Funds Management, Macmillan

Stigum, Managing Bank Assets and Liabilities, Dow-Jones Irwin.

Dudley Luckett, Money and Banking, MacGraw Hill.

Vasant Joshi, Vinay Joshi, Managing Indian Banks- Challenges Ahead

E-resources:

www.rbi.org.in

www.sebi.gov.in

www.nseindia.com

Web Resources:

The Economic Times




follows:

Class Continuous Assessment (CCA)(with % weights) Assignments Mid-term Other parameters Total

15 20 15 50


Prepared By

Prof. Dr. Jivan Biradar

Checked By

Prof. Dr. Anjali Sane

Verified By


Dr. Anjali Sane


Dr. S. Haridas





57

Course Code MCO513A

Trimester III


Course Title Entrepreneurship and Start up Management


load hrs..


30 0 -- 2

Pre-requisites: Students having moderate proficiency and knowledge in Entrepreneurship as well as Start-up Management can select this course for developing their overall Entrepreneurial, Market, Business, and

New Venture and Analytical skills.

Course Objectives:

1. Knowledge: To provide an overview of the competencies needed to become an entrepreneur.

2. Skills: To give insights into the Management of Small Family Business.

3. Attitude: To develop Analytical Ability in order to do Research based activities that’s required to

do a proper Business or start a new venture.

58

Course Outcomes:

1. Analyze the business environment in order to identify business opportunities,

2. Identify the elements of success of entrepreneurial ventures,

3. Consider the legal and financial conditions for starting a business venture,

4. Evaluate the effectiveness of different entrepreneurial strategies,

5. Specify the basic performance indicators of entrepreneurial activity,

6. Explain the importance of marketing and management in small businesses venture.


Unit 1 Introduction

1.1 Concept and Definitions: Entrepreneur & Entrepreneurship, Entrepreneurship and

Economic Development; A Typology of Entrepreneurs;

1.2 Entrepreneurship as a Style of Management: The Entrepreneurial Venture and the

Entrepreneurial Organization.

1.3 Entrepreneurial Competencies: The Entrepreneur’s Role, Task and Personality.

5

Unit 2 Entrepreneurial Skills

2.1 Creativity, problem solving, decision making, communication, leadership quality;

McClelland’s N-Ach theory, Dr. Saras Sarasvathy’s Theory of Effectuation and the

Five Effecuation Principles

2.2 Self – analysis, personal efficacy, culture & values, risk-taking behaviour,

technology backup.

2.3 Factor Affecting Entrepreneurial Growth: Economic, Non-Economic Factors; EDP

Programmes;, Business Modelling.

7

Unit 3 Traits/Qualities of an Entrepreneurs

3.1. Entrepreneur; Manager Vs. Entrepreneur, The Early Career Dilemmas of an

Entrepreneur, Defining Survival and Success.

3.3 Entrepreneurial Process Steps of entrepreneurial process: Deciding – Developing –

Moving – Managing – Recognizing.

6

Unit 4 Opportunity / Identification and Product Selection:

4.1 Product Selection: Criteria to Select a Product, Conducting Feasibility Studies:

Project Finalization; Sources of Information.

4.2 Entry strategies: New product, Franchising, Partial Momentum, Sponsorship and

Acquisition.

6

Unit 5 Small Enterprises and Enterprise Launching Formalities:

5.1. Definition of Small Scale; Rationale; Objective; Scope; Government Financing of

59

SMEs,

5.2. SME; Registration; NOC from Pollution Board; Machinery and Equipment

Selection. Formulation of Functional Strategies, Life Cycle Base, Marketing, Finance,

operations.

5.3. Prepare your own Business Plan.

6

Total 30


1. The Dynamics of Entrepreneurial Development & Management by Desai, Vasant , Himalaya

Publishing House, Delhi

2. Managing Small Business by Longenecker, Moore, Petty and Palich, Cengage Learning, India

Edition.

3. Cases in Entrepreneurship by Morse and Mitchell, Sage South Asia Edition. Entrepreneurship –

Indian Cases on Change Agents by K Ramchandran, TMGH..

4. Entrepreneurship Development: Small Business Enterprises by Charantimath,P. , Pearson. Reference Books:

1. Entrepreneurship: New Venture Creation by David H. Holt Entrepreneurship Development New Venture Creation by Satish Taneja, S.L.Gupta

2. Project management by K. Nagarajan. 3. Entrepreneurship: Strategies and Resources by Marc J. Dollinger The Culture of

Entrepreneurship by Brigitte Berger. 4. Entrepreneurship and Small Business Management by Siropolis Lead like an Entrepreneur by

Neal Thornberry. Online Journals/Web Resources: 1. Journal of Entrepreneurship Development. 2. International Journal of Social Entrepreneurship and Innovation. 3. www.nenonline.org/ 4. www.tie.org/


60

Assignments Mid Term Test Other Total

15 20 15 50


Prepared By

Dr. Jyoti Mishra

Checked By


Verified By


Dr. Anjali Sane


Dr. S. Haridas


Course Code MCO514A

Trimester III


Course Title Tally ERP


load hrs.


45 -- -- 3

Pre-requisites: Students 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 increase employability of students in the field of accounting

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.

61


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

62

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


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

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



follows:


15 20 15 50


Prepared By

Prof. Dr. Priyanka Gujarati

Checked By

Prof. Jayesh Jadhav

Verified By


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

63

Dr. Anjali Sane


Dr. S. Haridas


64

Course Code MCO601A

Trimester IV


Course Title Research Methodology


Weekly load hrs..

L T Laboratory Credit

45 0 -- 3

Pre-requisites: The students should have basic knowledge of Quantitative Techniques and modern statistics analysis tools.

Course Objectives:

1. Knowledge: To provide adequate basic understanding of the basic framework of research

process.

2. Skills: To develop an understanding of the ethical dimensions of conducting applied

research.

3. Attitude: To develop an understanding of various research designs and techniques.

Course Outcomes:

On successful completion of the course students will be able to:

1. Search for, select and critically analyses research articles and papers.

2. Prepare a literature review.

3. Formulate and evaluate research questions.

4. Develop a research proposal or industry project plan.

5. Gain experience with instrument development and data collection methods.

6. Gain experience with ethics proposals.

65


Lectures

Unit 1 Introduction to Research

1.4 Introduction. Definition, Objectives, Significance & Types of Research,

Research Methods versus Methodology.

1.5 Features of a Good Research, Steps in Research Process.

10

Unit 2 Research Problem, Hypotheses, Design & Sampling

2.4 Development of Research Problem, Techniques involved in Defining

Research Problem. Development of research hypotheses,

2.5 Types of Hypothesis, Formulation of the Hypotheses, Methods of testing

Hypothesis Meaning and nature of Research Design,

2.6 Classification of Research Design, Phases/Steps in Research Design Meaning

and definition of Sampling, Types of Sampling.

10

Unit 3 Data Collection, Measurement & Scaling, Processing of Data

3.1 Methods of data collection, Sources of data collection, Meaning & Types of

Measurement Scale, Classification of Scales.

3.2 Data processing, Editing, Coding, Classification & Tabulation, Analysis &

Interpretation of Data, Types of Analysis.

10

Unit 4 Research Report, Citation & Bibliography.

5.1 Research Report, Citation & Bibliography: Importance of Report Writing,

Types of Research Reports,

5.2 Structure or Layout of Research Report Mode of Citation Bibliography:

Author, Date, System, Footnote or Endnote System,

5.3 Use of Notes Citation, Mode of preparing a Bibliography, Classification of

Entries, Examples.

15

Total 45


1. Fundamentals of Statistics -- S.C. Gupta (Himalaya Publishing House)

2. Elementary Statistics -- S.P. Gupta and Archana Gupta (Sultan Chand and Sons, New

Delhi)

3. Research Methodology – C. R. Kothari (New Age International Ltd)

4. Email Persuasion – Ian Brodie

5. Email Marketing – Chad White & Jay Baer

6. Email Marketing Excellence – Kevin Hillstrom 7. Digital Marketing for Dummies – Ryan Deiss & Russ

66

Reference Books:

1. Beri G.C. (2010) Marketing Research 3rd Edition, TMH Publishers Ltd, New Delhi. 2. Chawla D. & Sondhi N. Research Methodology Concepts and Cases, S. Chand &

Company Ltd. 3. Cooper & Schindler (2015) Business Research Methods, Mcgraw-Hill. 4. Dr. Shajahan S.(2006) Research Methods for Management, JAICO publishing house.

Online Journals/Web Resources: 1. https://ijrm.humanjournals.com/ 2. https://www.ijrrjournal.com/IJRR_Vol.6_Issue.3_March2019/IJRR0011.pdf 3. https://www.eajournals.org/journals/international-journal-of-quantitative-and-qualitative-

research-methods-ijqqrm/


Assessment Scheme: Assignments Mid TermTest 3rd Criteria Total

15 20 15 50


Prepared By

Dr. Jyoti Mishra

Checked By


Verified By


Dr. Anjali Sane


Dr. S. Haridas


https://ijrm.humanjournals.com/

https://www.ijrrjournal.com/IJRR_Vol.6_Issue.3_March2019/IJRR0011.pdf

https://www.eajournals.org/journals/international-journal-of-quantitative-and-qualitative-research-methods-ijqqrm/

https://www.eajournals.org/journals/international-journal-of-quantitative-and-qualitative-research-methods-ijqqrm/

67

Course Code MCO602A

Trimester IV


Course Title Auditing-I


load hrs.


45 - - 3

Pre-requisites: Basic Knowledge of Auditing

Course Objectives:

Knowledge :

Students will build on their understanding of audit theory and its application to the audit of

financial statements

Skill:

Students will get the practical application of audit procedure on realistic financial audit case

scenarios.

Attitude

Problem solving attitude of students will be improved

Course Outcomes:

Students will understand audit strategy, planning and programming.

Students will get knowledge of Auditing Standards

Students will understand importance of internal control.

Course Contents:


Lectures

Unit 1: Introduction

1.1 Concept of Audit & Auditing

1.2 Types of Audit, Basic Principles of Auditing

1.3 Audit Program,

1.4 Vouching Verification and Valuation

1.5 Auditing and other disciplines

1.6 Inherent Limitations of Audit

10

Unit 2: Audit strategy, planning and programming

2.1 Audit Engagement ,Planning the flow of audit work

2.2 Drafting of reports; audit strategy planning

2.3 Program, and importance of super-vision; review of audit notes and working papers

2.4 Materiality in audit Planning

Auditing Sampling - Types of sampling. Test checking, Techniques of test checks.

13

68

Application of concept of materiality and audit risk.

Audit Documentation - Audit working papers, Audit files: Permanent and current audit

files, Ownership and custody of working papers.

Audit evidence - Audit procedures for obtaining evidence, Sources of evidence,

Reliability of audit evidence, Methods of obtaining audit evidence - Physical verification,

Documentation, Direct confirmation, Re-computation, Analytical review techniques,

Representation by management, Obtaining certificate.

Unit 3: 3 Auditing Standards

3.1 Overall Objectives of the Independent Auditor and the Conduct of an Audit in

Accordance with Standards on Auditing

3.2 Overview of Standard setting process, , Role of International Auditing and Assurance

Standards Board, Role of Auditing and Assurance Standards Board in India, Study of

Standards on Auditing issued by the ICAI.

3.3 SA 210 Agreeing the Terms of Audit Engagements

SA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in

Accordance with Standards on Auditing

SA 500 Audit Evidence

SA 501 Audit Evidence - Specific Considerations for Selected Items SA

505 External Confirmations

SA 230 Audit Documentation

SA 300 Planning an Audit of Financial Statements

SA 315 Identifying and Assessing the Risks of Material Misstatement through

Understanding the Entity and its Environment

SA 320 Materiality in Planning and Performing an Audit

SA 230 Audit Documentation

SA 300 Planning an Audit of Financial Statements

SA 315 Identifying and Assessing the Risks of Material Misstatement through

Understanding the Entity and its Environment

Audit Planning and Materiality

SA 320 Materiality in Planning and Performing an Audit

SA 530 Audit Sampling

12

Unit 4: Internal Control

4.1 Process of Internal Control

4.2 Types of internal control

4.3 Internal Control Process

4.4 Internal Auditing, Internal Check

4.5 Limitations of internal control

4.6 Internal Control in Computerized Environment, Approaches to Auditing in

Computerized Environment

10

Total 45

Learning Resources:

69

Text Book:

Auditing Principles, Practice & Problems – Jagdish Prakash- Kalyani Publishers

Reference Books :

Contemporary Auditing – Kamal Gupta, Tata Mc Graw, Hill Publishing Company Limited, New

Delhi.

Principles and Practice of Auditing – R. G. Saxena, Himalaya Publishing House.

Fundamentals of Auditing – S.K Basu , Pearson Publication

Pedagogy:


Assessment Scheme:




15 20 15 50


Prepared By


Checked By

Prof. Hemant Bhise

Verified By


Dr. Anjali Sane


Dr. S. Haridas


70

Course Code MCO603A

Trimester IV


Course Title Accounting Theory and Financial Reporting


load hrs.


45 15 - 4

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

Course Objectives:

1. Knowledge

To acquire advanced knowledge of the accounting.

To acquire knowledge related to recent trends in accounting and financial reporting

2.Skills

To inculcate skills of accounting and financial reporting

3. Attitude

It will help the students to develop attitude of self-learning & decision taking

Course Outcomes:

Students will be well versed to use modern technology in the field of Accounting and Financial

Reporting

Students will be well equip about the recent developments in accounting & financial reporting

Course Contents:


Lectures

Unit 1: : International Financial Reporting Standards (IFRS)

1.1 The nature and operations of the IASB

1.2 The status and use of IFRSs around the world

1.3 IFRS

1.4 Principal differences between UK/US GAAP and IFRS and IAS

12

Unit 2: Social & Environmental Accounting

2.2 Sustainability and corporate responsibility

2.2 The nature of social and environmental accounting

2.3 Rationales for social and environmental reporting

2.4 Social and environmental accounting in the private and public sectors

2.5 Qualitative and quantitative social and environmental accounting disclosures

2.6 Evaluation of social and environmental accounting reports

12

71

2.7 Business Responsibility Report under National Voluntary Guidelines on Social

2.8 Environmental and Economic Responsibilities of Business (NVGs) issued MCA

Unit 3: Corporate Governance

3.1 Separation of Ownership and Managerial Control

3.2 Agency Relationships

3.3 Board Effectiveness

3.4 Executive Compensation

3.5 Managerial Defense Tactics

3.4 International Corporate Governance

3.5 Governance Mechanisms, Stakeholder Management, and Ethical Behavior

3.6 Corporate Governance Report – Study latest report of a listed company

12

Unit 4: New Trends in Accounting

4.1 Inflation Accounting

4.2 Human Resource Accounting

4.3 Social Accounting

4.4 Lease Accounting

4.5 Accounting for Derivatives

12

Unit 5 : Corporate Financial Reporting

5.1 Issues and problems with reference to published financial statements of Companies

5.2 Financial Reporting in respect of Mutual Funds, Non-banking Financial Companies,

Merchant Bankers, Stock Brokers

5.3 Study of latest Annual Report of a listed company

12

Total 60

Learning Resources:

Text Book:

Sr. K. Paul: Accountancy, Volume-I and II.(New Central Book Agency, Kolkata)

Reference Books :

Guidance Notes issued by Institute of Chartered Accountants of India

Dr.Ashok Sehgal & Dr .Deepak Sehgal: Advanced Accounting (Taxmann, New Delhi)

Shukla and Grewal: Advanced Accounts. (S. Chand and Co Ltd. New Delhi)

Jain and Narang: Advanced Accounts.(Kalyani Publishers, Ludhiana)

R. K. Lele and Jawaharlal: Accounting Theory (Himalaya Publishers)

Dr. L. S. Porwal: Accounting Theory (Tata McGraw Hill)

Robert Anthony, D.F.Hawkinsand K.A. Merchant: Accounting Text and Cases (Tata McGraw

Hill)

72

Dr.S.N. Maheshwari: Corporate Accounting (Vikas Publishing House Pvt. Ltd. New Delhi)

Dr.Ashok Sehgal and Dr.Deepak Sehgal: Advanced Accounting (Taxmann, New Delhi)

Pedagogy:


Assessment Scheme:




15 20 15 50


Prepared By


Checked By

Prof. Hemant Bhise

Verified By


Dr. Anjali Sane


Dr. S. Haridas


73

Course Code MCO604A

Trimester IV


Course Title Partnership & Special Accounts


Weekly load hrs.


45 15 - 4

Trimester : IV

Pre-requisites: Students have knowledge of Accounting and various forms of business organizations.

Course Objectives:

Knowledge:

To understand new trends in Accounting

Skills :

To equip and train Post Graduate students to accept the challenges of Business World by

providing opportunities for study and analysis of advanced Commercial and business

methods and processes

Data collection and interpretations skills will be developed

Attitude:

Entrepreneurial attitude can be improved.

Course Outcomes:

Students will have updated knowledge about partnership accounting, service sector

accounting; fund based accounting, accounting for corporate taxation, Human Resource

Accounting, Inflation Accounting.


Lectures

Unit 1: Partnership Accounting

1.1 Amalgamation of Partnerships

1.2 Conversion & Sale of Partnership Firms

1.3 Dissolution of Partnership

10

Unit 2: Services Sector Accounting

2.1 Effects of GST on Service Sector

2.2 Accounting for Hospitals

2.3 Accounting for Hotels Accounting for Transport Undertakings

10

Unit 3: Fund Based Accounting

3.1 Introduction - Special Features of Accounting for Educational Institutions

3.2 Accounting for Government Grants as per guidance Notes issued by the ICAI

10

Unit 4: Accounting For Corporate Taxation 10

https://resource.cdn.icai.org/46353bosinter-p1-cp15-u2.pdf

74

4.1 Accounting for Income Tax: Provision for Taxation - Advance Tax- Completion of

Assessment - Corporate Dividend Tax-Tax Deducted at Source Deferred Tax as per

AS.22.

4.2 Accounting treatment of Excise Duty and CENVAT: Accounting at the time of

payment of Excise Duty, Cen-vat Credit availed and

Unit 5: Human Resource Accounting

5.1 Need, Objectives

5.2 Cost and replacement cost method

5.3 Value approach

5.4 A suggested approach

5.5 Value added statements

10

Unit 6: Inflation Accounting

6.1 Need, Objectives

6.2 Current Purchasing Power method

6.3 Current Cost Accounting

10

Total 60


Sr. K. Paul: Accountancy, Volume-I and II.(New Central Book Agency, Kolkata) Reference Books :

Guidance Notes issued by Institute of Chartered Accountants of India

Jain and Narang: Advanced Accounts. (Kalyani Publishers, Ludhiana)


Dr. L. S. Porwal: Accounting Theory (Tata McGraw Hill).

Robert Anthony, D.F.Hawkins and K.A. Merchant: Accounting Text and Cases (Tata McGraw Hill)

Dr.S.N. Maheshwari: Corporate Accounting (Vikas Publishing House Pvt. Ltd. New Delhi)

Dr.Ashok Sehgal and Dr.Deepak Sehgal: Advanced Accounting (Taxmann, New Delhi).


Assessment Scheme:




15 20 15 50


75

Prepared By

Prof. Hemant Bhise

Checked By


Verified By


Dr. Anjali Sane


Dr. S. Haridas


76

Course Code MCO605A

Trimester IV

Course Category Costing Specialization

Course Title Material, Labour and Overhead Costing


Weekly load hrs.


45 15 -- 4


Course Objectives:

Knowledge:

a) To understand various aspects of material control and wastage

b) To understand various aspects of labour control

c) To understand the classification of overheads and methods of absorption of overheads

Skills: Solve problems relevant to cost accounting systems using ideas and techniques some of which are

at the forefront of the discipline.

Attitude:

a) To understand material as an element of cost in detail, necessity to know the proper system of

material control

b) To understand the labour as an element of cost in detail about its productivity, retention various

mathods to calculate wages.

c) To understand the overhead as an element of cost in details about primary and secondary

distribution of overheads, understand the over and under absorption

Course Outcomes:

Students will understand:

a) Purchase procedure, store control and material control necessity and solving the numerical on issue

pricing, EOQ

b) An element labour and its importance in manufacturing process in calculating the cost of

77

production, its productivity and calculation of methods of wages.

c) Overhead – its allocation of absorption, apportionment and re-apportionment of overheads, reasons

of over and under absorption of overheads


Unit 1 : Nature and Scope of Cost Accounting:

Introduction, Meaning, Definition and Objectives of Cost Accounting, Cost

Centre and Cost unit, Elements of Cost, Classification of Costs

6

Unit 2 : Material Accounting and Control:

Concept, Procurement of Material, Storage and Inventory Control Techniques

Perpetual and Periodic Inventory system, Purchase procedure, System of

Material Requirement Planning I and II, CAS – 6, ABC Analysis, Inventory

Turnover Ratios, Just in Time, Economic Ordering Quantity

12

Unit 3 Labour Accounting and Control:

Meaning, Definition and significance of Labour, CAS-7, Classification of Labour,

Principles and Methods of Remuneration, Performance linked Incentives,

Accounting of Labour Cost, Job Evaluation and Merit Rating. Labour Retention,

Labour Turnover, Idle Time, Time and Motion Study, Time Keeping and Time

Booking.

12

Unit 4 Overhead- Classification, Allocation and Apportionment :

Meaning and Classification of Overhead Cost, CAS-3, CAS- 11 and CAS -15

Allocation and Apportionment of Overhead to Cost Centre, Appropriation of

service department costs to production department, Methods of Re-apportionment

or redistribution,

15

Unit 5: Absorption of overhead :

Meaning of Absorption, Overhead Absorption Rates, Methods of Absorption of

Manufacturing Overhead – Direct material cost method, Direct labour cost

method, Prime cost method, Direct labour hour method, Machine Hour Rate, Rate

per unit of production, Sale price method. Under-Absorption and Over Absorption

of Overheads. Cause of Under or Over absorption of Overheads.

15

Total lectures 60


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 :

78

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


follows:

Class Continuous Assessment (CCA)

Assignments Mid Term Exam Other Criteria Total

15 20 15 50


Prepared By

Prof. Shreeya Rajpurohit

Checked By


Verified By


Dr. Anjali Sane


Dr. S. Haridas


mailto:[email protected]

79

Course Code MCO606A

Trimester IV


Course Title Methods and Control Techniques of Costing


load hrs.


45 15 -- 4


Course Objectives:

1.Knowledge:

a) To understand the concept of various methods of costing.

b) To understand various techniques of costing.

c) Exercise appropriate judgment in selecting and presenting information using various methods

relevant to cost 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 strategical techniques, recent changes in cost accounting and how

to control and reduce cost.

Course Outcomes:

Student will be able to understand:

a) Various methods of costing used in different industries and calculation of cost accordingly and its

practical implementation in industries b) Various techniques of cost control and its application in manufacturing and service industry.

c) How marginal costing is different from absorption costing

80


Lectures

Unit 1 : Job, Batch and Contract Costing

Features of Contract Costing, Types of Contract. Recording of Value and Profit on

Contracts, Certificate of Work done, Profit on Uncompleted Contract, Valuation of

Work in Progress and Profit on Uncompleted Contracts, Terminologies used in

contract costing, Types of Contract.

10

Unit 2 : Process Costing ,Joint products and By-Products Costing:

Application of Process Costing, Process Losses, Normal Process Loss and Abnormal

Process Loss, Abnormal Gain, Inter Process profit. Work in Progress, Advanced

Numerical Problems on Contract Costing and Process Costing.

Meaning of Joint Product, objectives of Joint cost analysis, CAS- 19, Accounting for

joint Products, Methods of Apportionment of Joint Cost - Average Unit Cost Method,

Physical Unit Method, Survey Method, Contribution or gross Margin Method,

Standard Cost Method and Market Value Method. Numerical Problems on Joint

Product Costing. Meaning of By-Product, Classification of By-Products, and

Distinction between By-Product, Main Product and Joint Product. Accounting of By-

Products – Non-cost or Sales Methods and Cost Methods.

15

Unit 3 Service Costing

: Meaning of Service Costing, Types of Service Costing. Transport Costing, Canteen

Costing, Power House Costing, Hospital Costing, Hotel Costing and Multiple

operations costing.

10

Unit 4 Marginal Costing:

Ascertainment of Profit under Marginal Costing, Numerical Problems related to

Marginal Costing. Cost-Volume-Profit Analysis: - Objectives of Cost-Volume-Profit

Analysis. Elements of Cost-Volume-Profit Analysis – Marginal Cost Equation,

Contribution, Contribution/Sales or Profit Volume Ratio (P/V Ration). Break Event

Point, Margin of Safety. Cost Analysis for Decision Making, Accept or Reject

Decisions, Make or Buy Decisions, Sell or Process Decisions.

10

Unit 5: Budget and Budgetary Control and Standard Costing:

Meaning and Need for Budget, Meaning of Estimate, Forecast and Budget. Difference

between Budget and Forecast, Budgetary Control, Types of Budget. Production

Budget, Sales Flexible Budget and Cash Budget, Numerical Problems on Flexible and

Cash Budget. Standard Costing and Variance Analysis: - Standard Cost and Standard

Costing, Standard Cost and Estimated Cost, Analysis of Variance, Material Variances,

Labour Variance, Overhead Variances and Sales Variances.

15

Total lectures 60


81




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

Ltd., 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


Journals:




follows:



15 20 15 50


Prepared By Checked By Verified By


82

Prof. Shreeya Rajpurohit Prof. Ashish Kathale Prof. Manisha Shedge

Dr. Anjali Sane


Dr. S. Haridas


Course Code MCO607A

Trimester IV


Course Title Treasury Management


load hrs.


60 0 -- 4

Pre-requisites: Basic knowledge of banking and finance.

Course Objectives:

1) Knowledge: To increase the understanding of treasury management.

2) Skills: To know and study the commonly used principles of treasury management.

3) Attitude: To promote the practical approach for the treasury management.

Course Outcomes:


a. describe the importance and organization structure of treasury.

b. expose the elements of treasury management and its importance in banking system.

c. interpret the liquidity planning, managing cash assets and treasury risk management in Banks.

83

Course Contents:


Unit I: Introduction to Corporate Treasury Management

Overview of Corporate Treasury Management, need and benefits, functions

and Treasury exposures. Organization structure of treasury.

6

Unit II: Financial Markets

The Money Market - money market, types of financial markets (the other is

capital market). Money market instruments and regulation of the market,

Financial Markets – Capital Market - type of financial markets viz. capital

market. Stock market (both equity and preference) and debt market.

Regulation of capital market, commodity markets

8

Unit III: Treasury Products

Treasury products for foreign exchange (forex) markets and forex

derivatives. Commodity market instruments

6

Unit IV: RBI and the Foreign Exchange Market

Crucial role of our country’s central bank i.e. Reserve Bank of India (RBI)

in forex management. Development of forex market in India is delineated,

capital account convertibility, and Foreign Exchange Management Act

(FEMA) is introduced

7

Unit V: Liquidity Planning and Managing Cash Assets

Introduction of treasury management – liquidity –planning and control of

liquidity CMS or cash management systems (both domestic and

international), role of working capital management in liquidity

7

Unit VI: Business Risk Management

Business risks, Measurement of business risks and mitigation by effective

treasury management.

6

Unit VII: Corporate Liquidity Risk Management

Type of risk – liquidity risk – origin of liquidity risk, tactics for mitigating

the risk, Interest Rate Risk Management- Treasury risk, interest rate risk,

traditional and modern theories of interest rate, management strategies and

the role of financial intermediaries.

6

Unit VIII: Financial Risk 7

84

Financial risks of a business , types of financial risks and its dimensions,

strategies of corporate financial risks, Enterprise Risk Management (ERM),

Foreign Exchange Risk Management - risk of forex

fluctuations, impacts of global milieu, Types of fore risks, strategies for

managing the risk, comprising policies, procedures and controls. Working

Capital Management –Introduction, need for working capital, cash cycle,

management strategies for working capital, perspective of the Treasury

function.

Unit IX: Treasury Risk Management

Treasury risks, function the market risks role of asset-liability management,

Integrated Treasury – Introduction, responsibilities of Treasury.

Accounting risks associated with financial reporting and disclosure of

treasury exposures in the balance sheet.

7

TOTAL 60

Learning Resources:

Text Book:

IIBF, Risk Management (CAIIB), Indian Institute of Banking & Finance, Mumbai

Reference Books :

Srinivasan D. & Others, ‘Principles & Practices of Banking’, Macmillan India Pvt. Ltd

Davar S. R., Law & Practice of Banking

James S. Trieschman, Sandra G. Gustavan, Robert E. Hoyst, Risk management and Insurance,

Thomson Asia Pvt. Ltd. Singapore, 2002.

E-resources:

www.rbi.org.in

www.sebi.gov.in

www.nseindia.com

Web Resources:

The Economic Times


Pedagogy:



follows:





85


15 20 15 50


Prepared By

Prof. Dr. Jivan Biradar

Checked By

Prof. Dr. Anjali Sane

Verified By


Dr. Anjali Sane


Dr. S. Haridas


Course Code MCO608A

Trimester IV

Course Category Banking Specialization

Course Title Strategic Financial Management


Weekly load hrs.


45 15 -- 4

Pre-requisites: Students are required to have basic 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

3. Attitude: To apply financial management theories and techniques for strategic decision making.

Course Outcomes: After learning this course Student will be able to :-

1. Understand and apply strategic approach of financial management,

2. Use financial instruments for strategic financial management,

3. Examine the financial goals and policy of the business for proper application

4. Develop financial plan to manage various financial activities in business.

86

Course Contents:


Unit. No. 1 Financial Policy and Corporate Strategy

Strategic Financial decision-making framework

Interface of Financial Policy and strategic management

Balancing financial goals vis-à-vis sustainable growth.

10

Unit. No. 2 Project Planning and Capital Budgeting

Feasibility study, Cash flow Projections – Impact of taxation,

depreciation, inflation and working capital on Capital Budgeting

Decisions - Certainty Equivalent approach, Evaluation of Risky

Investment Proposals, Risk and Return analysis, Replacement decisions,

Application of Real Options in capital budgeting, Impact of inflation on

capital budgeting decisions, Preparation of Project Report, Social cost

benefit analysis. International Capital Budgeting International Working

Capital Management (Concept Only)

18

Unit No. 3. Foreign Exchange Exposure and Risk Management

Exchange rate determination, Exchange rate forecasting

Foreign currency market

Foreign exchange derivatives – Forward, futures, options and swaps

Management of transaction, translation and economic exposures

Hedging currency risk.

15

Unit No. 4. Mergers and Acquisitions

Meaning of mergers and acquisition, categories, purposes

Process of mergers and acquisition – Identification and valuation of the

target, acquisition through negotiation, due diligence, post – merger

integration

Legal and regulatory requirements

Merger and Acquisition agreement

Reverse merger

Potential adverse competitive effects of mergers

17

87

Corporate Takeovers: Motivations, Co-insurance effect, Cross-border

takeovers, Forms of takeovers, Takeover defenses, Going Private and

Other Control Transactions: Leveraged Buyouts (LBOs), Management

Buyouts, (MBOs), Spin Offs and Asset Divestitures

Corporate Restructuring: Refinancing and rescue financing,

reorganizations of debtors and creditors, Sale of assets, targeted stock

offerings, downsizing and layoff programs, negotiated wage give-backs,

employee buyouts.

Total lectures 60

Learning Resources:

Text Book:

1. Khan, M.Y & Jain, P.K.: Financial Management; Tata McGraw Hill, New Delhi.

2. Pandey, I. M.: Financial Management; Vikas Publishing House, New Delhi.

3. Chandra, Prasana: Strategic Financial Management; Tata McGraw Hill, New Delhi.

4. Brealey and Meyers: Principles of Corporate Finance: Tata McGraw Hill, New Delhi.

5. Keown, Martin, Petty and Scott (Jr): Financial Management: Principles and Applications;

Prentice Hall of India, New Delhi.

Reference Books :

Gitman, L.J: Principles of Managerial Finance; Addison Wasley.

Vanhorne, James C: Financial Management and Policy; Prentice Hall of India, New Delhi.

Kishore Ravi, M: Financial Management; Taxman.

Pedagogy:

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

learning.




15 20 15 50

88



Prof. Ketki Mulay Prof. Hemant Bhise Prof. Manisha Shedge

Dr. Anjali Sane


Dr. S. Haridas


89

Course Code MCO611A


Course Title Financial Markets and Institutions


load hrs..


30 00 -- 2

Pre-requisites:

The students should have basic knowledge and information about Financial Markets.

Course Objectives:

1. Knowledge: To provide adequate understanding about Financial Markets to students.

2. Skills: To identify the opportunities and challenges of the Financial Markets in India.

3. Attitude: To inculcate a sense of marketing ethics and motivate them to go for handling

practical situations in Financial Markets and to understand the importance of the various

institutions that regulate the markets in India.

Course Outcomes:

By participating in and understanding all the facets of this Course a student will be able to: • properly evaluate investment risks

• build relationships with various financial institutions and intermediaries

• evaluate the investment as a financial asset and use the various tools of the financial market

• use strong financial-analytical skills and apply them to solve investment problems

90

Course Contents:


Unit 1: Financial System

1.1 Financial Markets: Meaning, overview, Functions of Financial System

1.2 Constituents of Financial Markets

1.3 Indian financial Market Vs Global financial Market

1.4 Concept of Risk

1.5 Types of return and yield

1.6 Asset Pricing Models

1.7 Valuation of Assets

1.8 Theories of Level and Structure of Interest Rates

6

Unit 2: Money Market

2.1 Structure of Money Market

2.2 Components of Money Market

2.3 Money Market Instruments

2.4 Primary and Secondary Markets in India & its relevance

2.5 Functions of Money Market in India

2.6 Recent trends in Indian Money Markets

2.7 Secondary Market for money market instruments (Call Money Market, Treasury

Bill, Commercial Paper, Certificate of Deposit)

6

Unit 3: Capital Market

3.1 Introduction of Capital Market in India

3.2 Evolution and Growth of Capital Market in India

3.3 Capital Market Instruments

3.4 Recent trends in Indian Capital Markets

3.5 Major Issues in Indian Capital Markets

3.6 Classification of Stock Market and Securities

6

91

3.7 IPO & Stock Market Indices

Unit 4: Regulatory Institutions in India

4.1 Financial Regulations in India

4.2 Role of Regulatory Institutions in India

4.3 RBI, SEBI, IRDA, PFRDA

4.4 Operating Procedures of Monetary Policy

4.5 Corporate Governance and SEBI

4.6 Other Important Financial Institutions - Credit Rating Agencies, Merchant Bank,

Venture Capital Funds

6

Unit 5: Stock Exchanges in India

5.1 Meaning, Features and Types of Stock Exchanges in India

5.2 Stock Trading on BSE & NSE

5.3 Stock Market Index

5.4 Stock Market Trading Mechanism

5.5 Online Stock Trading

5.6 OTC Trading

5.7 Prominent International Stock Exchanges (New York, London and Tokyo)

5.8 Sectoral Stock Indices in India and Abroad - Commodity Exchanges

6

TOTAL 30

Reference Books:

1. Avadhani V.A.Capital Market Management ,Himalaya Publishing House

2. Bhole,L.M. Financial Institutions And Markets, TATA Mc Graw-Hill, New Delhi

3. GuruSamy,S: Financial Services and Markets ,Thomson Learning, Singapore

On-line Sources:

www.nseindia.com

www.bseindia.com

www.moneycontrol.com

Pedagogy:

Case discussion (case based pedagogy), Group discussion, Problem solving, assignment, conceptual and

contextual learning, Research papers, Research articles, Minor and Major Research projects etc.


http://www.bseindia.com/

http://www.moneycontrol.com/

92

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



Prof. Jayesh Jadhav Prof. Hemant Bhise Prof. Manisha Shedge

Dr. Anjali Sane


Dr. S. Haridas


93

Course Code MCO612A

Trimester IV


Course Title Personal Financial Planning


load hrs.


30 0 -- 2

Pre-requisites: Advance Knowledge of Financial Planning for Personal benefits.

Course Objectives:

Knowledge:

1) To understand the process of financial planning.

2) To understand the risk management.

3) To understand the risk return analysis.

4) To understand the tax management

Skill: Determination of amount of finance needed by an Individual to carry out and Secure its

operations/Working/ Life smoothly.

Attitude: Financial planning is broader in scope as it does not end by raising estimated finance. It includes

long term investment decision. In financial planning individual should analyses various investments plans

and selects the most appropriate. To make short term financial plan called budgets.

Course Outcomes:

Explain the importance of financial planning, identify the socioeconomic and financial influences

that impact personal finances, and create a personal financial plan to achieve a set of goals.

Identify important financial statements and describe how and why they are created and used in the

development and management of a realistic budget.

Describe the Indian system of taxation, identify the different types of taxes that must be paid, and

describe the advantages and disadvantages of various personal taxation strategies.

Identify two major types of financial institutions and compare and contrast their services.

Explain consumer credit, analyze the advantages and disadvantages of using different types of

credit, and describe the importance of protecting one's consumer credit score.

94

Course Contents:


Unit I: Financial Planning:

Introduction to Financial Planning, Importance, Benefits and Pillars, Life Goals

and The First Step to Financial Independence, External Factors (Inflation and

interest rate) that affect financial planning.

6

Unit II: Employment Opportunities in the Financial Service Industry:

Overview of Indian Financial Markets – Types of Industries that provide

Financial services -Various occupation of people employed in the financial

service industry- Future trends in Industry.

6

Unit III: Borrowing and Credit:

The ability to use debt and credit to finance purchases, Loans and consumer

credit (loan repayment and how you’re borrowing and credit use behavior may

impact your credit report is critical for being able to have access to debt and

credit use in the future.), Loan Amortization, Credit Reports and Credit Score.

(Bad Credit History, No Credit History)

6

Unit IV: Investing and Risk Management

Investment terms and key investment strategies(Investing for Long Term, Asset

Allocation, Products and Comparison), Investment Choices, Diversify Your

Investments, When to Start Saving for Retirement?, Investing Tips for Young

Adults, Risk Management Overview (risk related topics related to insurance,

and introduces learners to the concept of personal risk tolerance and how it

might impact individualized risk management strategies). Insurance Basics,

What Determines the Cost of Insurance, Life Insurance.

6

Unit V: Financial Planning as a career:

Overview of the career opportunities in financial planning, Job of Financial

Planner (engage and assist people (clients) from a variety of walks-of

life.), real-world scenario where financial decisions must be made and financial

planning concepts can be applied.

6

Total lectures 30

Learning Resources:.

Text Books:

95

1. Introduction to Financial Planning, Indian Institute of Banking & Finance

2. Personal Financial Planning Theory and Practice, Kalpan Schweser

Reference Books:

1. Personal Finance, E Thomas Gorman and Raymond E. Forgue, Southwest-Western Cengage

Learning

2. Basics of Personal Financial Planning Insurance Education Series by NIA, K C Mishra, Steward

Doss, Cengage Demar Learning India Pvt. Ltd.UK.

Pedagogy:





15 20 15 50




Dr. Anjali Sane


Dr. S. Haridas


96

Course Code MCO613A

Trimester V


Course Title Business Regulatory Framework


load hrs.


45 - - 3

Pre-requisites: Basic knowledge of mercantile laws.

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:

1. The objective of this course is to provide the students with practical legal knowledge of general

business law issues.

2. To provide an overview of important laws that have a bearing on the conduct of business in India

3. To examine the various legal forms that a business entity can take and the relative advantages and

disadvantages of each of these forms not only from an economic point of view but also considering

organization as part of society.

Course Contents:


Unit I: The Foreign Exchange Management Act, 1999

Introduction, Definitions, Regulation and Management of Foreign Exchange,

Authorized Person, Contravention and Penalties [Sections13-15], Adjudication and

Appeal [Sections 16-35], Directorate of Enforcement, Miscellaneous Provisions, Case

study

11

Unit II: Regulation to Information- Introduction, Right to Information Act, 2005

legal provisions regarding use of Right to Information Act, 2005, Information

Technology Act, 2000, Electronic Governance, Secure Electronic Records and Digital

Signatures, Digital Signature Certificates, Cyber Regulations Appellate Tribunal,

Offences, Limitations of the Information Technology Act, 2000, Case study.

11

Unit II: Intellectual Property Laws:

Origin, concept, Commercial/cultural dimensions, types/forms (Intellectual Property

Rights, IPR), Patents—Definition, concept, types of patents, Applications for patents,

12

97

procedure for obtaining patents, Rights from Patents, Infringement of Patents,

Copyright : Definition, concept, Meaning and its Ownership, Infringement of

Copyright, Civil Remedies for Infringement, Infringement of Copyright, Civil

Remedies for Infringement, Trade Marks-- Definition, concept, types of Trade Marks,

Registration of Trade Marks [Procedure, duration, effect], Infringement of Trade

Marks and remedies, Offenses (acts of violations, defences) & Penalties, Case study

Unit IV: Consumer Protection Act,1986

Consumer Protection Act- Introductions, Definitions: Consumer, Complaint,

Restrictive Trade Practice, Unfair trade practice, Rights of Consumers, Nature and

Scope of Complaints, Consumer Councils, Remedies Available to Consumers:

Redresal Agencies, Case study.

11

TOTAL 45

Learning Resources:

Text Books

1. Akhilwshwar Pathak, Legal Aspects of Business”,2007,3rd Ed.Tata McGraw Hill.

2. Consumer Protection (Law & Practice) by Dr. V.K. Agarwal Bharat Law House Pvt

Ltd. Books In India, Publisher: Bharat Law House Pvt. Ltd. Edition: 7th edn., 2016 ISBN: 978-81-

7737-251-9

Reference Books :

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

2. N.D.Kapoor, An Introduction to Mercantile Laws, Sultanchand & Sons31 Revised Editions, 2009.

3. Prof. Dr. N. M. Venchalekar, Business Laws, Eastern Publishing House, Fifteenth Edition, 2011.

4. Kuchhal M.C. & KuchhalVivek, Business Laws, Vikas Publishing House, Third Edition 2013.


E-resources:

1. www.consumeraffairs.nic.in

2. www.wipo.int

http://www.consumeraffairs.nic.in/

http://www.wipo.int/

98

3. www.rbi.org.in

4. www.indiankanoon.org

5. www.india.gov.in

Bare Acts:

1. Foreign Exchange Management Act,1999

2. Right to Information Act, 2005

3. The Patents Act, 1970

4. Trademark Act, 1999

5. The Copyrights Act, 1957

6. Consumer Protection Act,1986

Pedagogy:


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

follows:


Assignments Test Other parameter Total Marks

15 20 15 50


Prepared By Checked By Approved By

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

Dr. Anjali Sane Dr. S. S Haridas

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


http://www.indiankanoon.org/

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

99

Course Code MCO614A

Trimester V


Course Title Audit II


Weekly load hrs.


45 - - 3

Pre-requisites: Students have Basic knowledge of Auditing

Course Objectives:

Knowledge :

To demonstrate knowledge of the conceptual and legal framework of financial statement audits

Skill:

Students will get the practical application of audit procedure on realistic financial audit case

scenarios.

Attitude

Problem solving attitude of students will be improved

Course Outcomes:

Students will be get thorough knowledge of Company Auditing, Forensic Audit

Students will understand the auditing procedure for various special business and audit under tax

law Course Contents: Topic Description No. of Lectures

Unit 1: COMPANY AUDIT

1.1 Auditors: Eligibility, Qualifications and Disqualifications of Auditors

1.2 Appointment of auditors, Casual vacancy

1.3 Removal of auditors

1.4 Audit committee

1.5 Remuneration of Auditors

1.6 Powers and duties of auditors

1.7 Maintenance of books of accounts

1.8 General considerations in Company Audit, Audit of Shares, Audit of dividend

and divisible profits, Audit committee: Applicability, Role and functions of Audit

committee

1.9 CARO 2020: Applicability, Audit Report under Companies Act, 2013,

Reporting points under Company Auditors Report Order

10

Unit 2: : FORENSIC AUDIT

2.1 Forensic Audit -Meaning, Need and Importance

2.2 Procedure for a forensic audit investigation

2.3 Investigation- Distinction between Audit and Investigation. Investigation under

Companies Act, 2013

12

Unit 3: : AUDIT OF SPECIALIZED UNITS 12

100

3.1 Special features of audit of Educational Institutions

3.2 Special features of audit of Hotels

3.3 Special features of audit of Clubs

3.4 Special features of audit of Hospitals

3.5 Special features of audit of Charitable Trusts

Unit 4: : AUDIT UNDER TAX LAWS

4.1 Tax Audit U/s 44 AB of Income Tax Act, 1961

Understanding of Form 3 CA, 3 CB and 3 CD

4.2 Audit under Goods and Service Tax Act 2017

Qualification or Eligibility of GST Auditor, Types of Audits under GST, Turnover-

based Audit under Section 35(5) of CGST Act, Aggregate turnover: Items included

while calculating turnover, Items excluded while calculating turnover

11

Total 45


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


Assessment Scheme:




15 20 15 50


Prepared By


Checked By

Prof. Hemant Bhise

Verified By


Dr. Anjali Sane


Dr. S. Haridas


101

Course Code MCO615A

Trimester V


Course Title International Accounting


load hrs..


45 15 - 4

Trimester : V

Pre-requisites: Students have knowledge of Accounting and International Business

Course Objectives:

1. Knowledge:

To make students understand the international dimensions of accounting and financial reporting.

2. Skills:

To develop analytical and practical skills to effectively deal with international financial reporting

issues and problems

3. Attitude:

Problem Solving, case analysis attitude will be developed.

Course Outcomes: Students will be well equipped with knowledge of International Accounting. Students can recognize circumstances providing for increased exposure to government grants and

lease Students can understand the concepts of recognition of contract revenue and contract expenses Students can map the industry need and requirements for IFRS professionals in India

Course Contents:


Unit 1 : Basic Framework and Non-Current Assets (Basic)

1.1 Introduction, International Accounting standards

1.2 Need, Importance and contents of IAS, Basic Framework

1.3 Non-Current Assets – Tangible, Depreciation on NCA, Complex Assets,

Borrowing Costs, NCA held for Sale

12

Unit 2 : Govt. Grants, Leases, Liabilities and Provisions

2.1 Govt. Grants - related to assets, related to income; Investment Property,

Impairment of Assets, Impairment of Financial Assets

2.2 Leases - Finance lease and Operating Lease, Leases - Right to Use, Liabilities and

Provisions, Contingencies, Onerous contracts,

12

102

2.3 Contingent Assets, Contingent Liabilities, Inventories

Unit 3 : Revenue Recognition, Taxation and Impairment

3.1 Construction Contracts

3.2 Revenue Recognition

3.3 Deferred Tax Assets and Liabilities, Taxation,

3.4 Intangible Assets and Goodwill, Intangible Assets and Goodwill

3.5 Cash Generating Units and Impairment

12

Unit 4 : Accounting Policy and Financial Instruments

4.1 Accounting Policy, Change in Accounting policy

4.2 Accounting Estimates, Change in Accounting estimate

4.3 Financial Instruments – Assets

4.4 Financial Instruments – Liabilities

4.5 Financial Instruments – Other

12

Unit 5 : Consolidation and Group Accounts

5.1 Consolidation – Introduction

5.2 Fair Value adjustments

5.3 Intra Group transactions

5.4 Associate Co accounting, Subsidiary accounting,

5.5 Employee Benefits, Share Based Payment, EPS

5.6 IFRS vs Local Standards, IFRS for SME

12

Total 60

Learning Resources:

Text Book:

Jain and Narang: Advanced Accounts.(Kalyani Publishers, Ludhiana)

Reference Books :

Guidance Notes issued by Institute of Chartered Accountants of India Dr.Ashok Sehgal & Dr

.Deepak Sehgal: Advanced Accounting (Taxmann, New Delhi)

Shukla and Grewal: Advanced Accounts. (S. Chand and Co Ltd. New Delhi)


Dr. L. S. Porwal: Accounting Theory (Tata McGraw Hill)

Robert Anthony, D.F.Hawkinsand K.A. Merchant: Accounting Text and Cases (Tata McGraw

103

Hill)

Dr.Ashok Sehgal and Dr.Deepak Sehgal: Advanced Accounting (Taxmann, New Delhi)

Pedagogy:


Assessment Scheme:




15 20 15 50


Prepared By

Prof. Hemant Bhise

Checked By


Verified By


Dr. Anjali Sane


Dr. S. Haridas


104

Course Code MCO617A

Trimester V


Course Title Strategic Cost Management


load hrs.


45 15 -- 4


Course Objectives:

Knowledge:

a) To develop skills of analysis, evaluation and syntheses in cost and management accounting and in

the process created an awareness of current developments and issue in the area.

b) To understand the complex modern industrial organizations within which the various facets of

decision making and controlling operations take place

c) To discuss costing systems and activity-based costing, activity management and implementation

issues in modern costing systems.

Skills: To develop skills of analysis, evaluation and syntheses in cost and management accounting and in

the process created an awareness of current developments and issue in the area.

Attitude: To understand the recent techniques of Costing

Course Outcomes:

Students will be able to understand:

a) Management Reporting and Data Analytics, block chain b) Recent trends in Cost Accounting like Target Costing, Kaizen Costing, BPR, Lean Accounting, JIT,

ERP, PARETO Analysis, PRAISE Analysis

c) Application of statistical techniques like Learning Curve, Least Cost Method, North-West Corner

Method, CPM/PERT

Course Contents:


Lectures

Unit 1 : Management Reporting and Data Analytics

Introduction to Management Reporting, Introduction to Integrated Reporting, MIS

Dashboard, Data Analytics, Block Chain

10

Unit 2 : Cost Management

Target Costing - concept, steps in Target Costing, Numerical on Target Costing II,

Kaizen Costing - meaning, process, multiple version of Products - Continuous Kaizen

Costing, Kaizen Costing and Standard Costing, Throughput costing – concept, Business

Process Reengineering (BPR), Lean Accounting - concept, Principles, Practices and

Tools of Lean Accounting, Contrasting Lean Accounting and Traditional Standard

Costing, Cost Reduction and Cost Control

15

Unit 3 Activity based costing (ABC) and Activity Based Management (ABM) 10

105

Limitations of Traditional Costing System, Meaning of ABC, Steps in Activity Based

Costing, Steps involved in ABC, Advantages and problems, Factors influencing

application of ABC, Numerical on Calculations of Cost Driver, Meaning of Activity

Based Management, Areas in which ABM can be used, Techniques of ABM, JIT - Just

In Time, Enterprise Resource Planning (ERP), Benchmarking,

Unit 4 Cost of quality and Total quality management (TQM)

Meaning and steps on TQM, 6 C's and 4 P's of TQM, Reporting quality costs, Critical

success factors of TQM, Implementation of TQM (Problem solving), PRAISE Analysis,

Implementation and Difficulties in PRAISE analysis, Six Sigma, PARETO Analysis,

Quality Costs -prevention, appraisal, internal failure, external failure costs, Concept of

Quality Management- Inspection, Quality control, Quality Assurance, Numerical on Cost

Control Chart

10

Unit 5: Application of Statistical Techniques in Business Decisions

Learning Curve - phases, uses, factors affecting Learning Curve, Linear Programming -

Application areas in Linear Programming, Assignment - Hungarian Method,

Transpiration - Least Cost Method, North West Corner Method, Vogel’s Approximation

Method, Network Analysis - CPM/PERT

15

Total lectures 60

Learning Resources:

Text Book:



Depot, New Delhi.

Reference Books :

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

New Delhi.





Delhi.


House, New Delhi.


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

106

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:



follows:



15 20 15 50


Prepared By

Checked By

Verified By


Dr. Anjali Sane


Dr. S. Haridas



108

Course Code MCO619A

Trimester V


Course Title Security Analysis and Portfolio Management


load hrs.


60 0 -- 4

Pre-requisites: Basic knowledge of Security Market.

Course Objectives:

1) Knowledge: To make the students aware of the structure and nature of Security market and

investment management.

2) Skills: To develop a skill set to cater to potential career avenues in investment services sector

3) Attitude: To assess various opportunities in portfolio and investment services industry by analyzing

customers, competitors and market environment

Course Outcomes:


a. describe the nature and structure of financial markets in India.

b. expose the financial markets, stock market and intermediaries.

c. elucidate about investment and portfolio management, and various capital market theories.

Course Contents:


Unit I: Investment Environment and Introduction to Stock Markets and

Intermediaries 1.1 Types of Investment and characteristics, features and advantages

1.2 Risk- Return analysis, portfolio risk

1.3 Stock market intermediaries, Importance and Functions

10

Unit II: Valuation models for Equity and debt instruments

2.1 Introduction to Equity and debt instruments

2.2 Dividend method and earning method of valuation

2.3 Cash flow valuation of private limited company

15

Unit III: Fundamental analysis of securities

3.1 Economic analysis and industry analysis

3.2 Company analysis, ROE analysis

3.3 Introduction to Hedging Instruments and Derivatives

15

Unit IV: Technical analysis of securities 4.1 Dow's theory Random walk theory

4.2 Basic tools, charts Relative strength, moving averages

4.3 Filters and oscillators

10

Unit V: Efficient market Hypothesis and modern portfolio management

5.1 Efficient market Hypothesis

5.2 Portfolio management

5.3 Mutual funds and portfolio

10

109

TOTAL 60

Learning Resources:

Text Book:

Ambika Prasad Dash, Security Analysis and Portfolio Management, I K International Publishing

House Pvt. Ltd

Reference Books :

Benjamin Graham and David Dodd, Security Analysis, McGraw-Hill Publishing Co. Ltd.

Kevin S., Security Analysis and Portfolio Management, PHI Learning Pvt Ltd

Falguni H. Pandya, Security Analysis and Portfolio Management Kindle Edition, Jaico Publishing

House

E-resources:

www.rbi.org.in

www.sebi.gov.in

www.nseindia.com

www.bseindia.com

Web Resources:

The Economic Times


Pedagogy:



follows:



15 20 15 50


Prepared By

Checked By

Verified By

Prof. Dr. Jivan Biradar Prof. Dr. Anjali Sane Prof. Manisha Shedge

Dr. Anjali Sane

HOS and Associate

Dean

Dr. S. Haridas





http://www.bseindia.com/

110

Course Code MCO616A

Trimester V

Course Category Specialization

Course Title Corporate Tax Planning


load hours


45 15 -- 4

Pre-requisites:

Course Objectives:

1. Knowledge: To introduce the students to the concept of corporate tax planning with a view to

acquire specialized knowledge about corporate taxation and its provisions as governed by the

Income Tax Act 1961.

2. Attitude: To be able to cultivate a practical attitude and nurture the interests of the students towards

the concepts of corporate tax planning.

3. Skills: To provide specialized and updated knowledge in the area of corporate tax planning in a

systematic manner; Enhancing analytical and problem solving skills for decision making. IT will

also help the students understand how corporates assess various provisions as mentioned in the

Finance Act and International Tax Laws.

Course Outcomes:


1) To understand various terms related to Corporate Tax Planning.

2) To understand the way in which corporates action the provisions relating to their business activities as

per the provisions of the Act.

3) To determine the relevance and Tax Planning for Corporates.

111


Unit 1 Introduction to Corporate Tax Planning

Meaning of tax planning and management, tax evasion and tax avoidance

Nature and scope of tax planning and management in the corporate sector

Justification of corporate tax planning and management

Corporate tax in India, Types of companies

Residential status of companies and tax incidence

10

Unit 2 Computation of corporate tax

Computation of corporate tax: Carry forward and set off of losses in the case of

certain companies under Sec. 79 of Income -tax Act, 1961

Computation of taxable income of companies

Computation of the amount of corporate tax liability

Minimum Alternate Tax

Tax on distributed profits of domestic companies

Tax on income distributed to unit holders.

12

Unit 3 Tax Planning for setting up a New Business & Business Re-

structuring

Implications of Tax concessions and incentives for corporate decisions in respect

of setting up a new business

Locational aspect & nature of business

Form of organization

Tax planning with reference to business restructuring: - Amalgamation,

Demerger, Slump sale

Tax Planning with reference to conversion of sole proprietary

concern/partnership firm into company

Conversion of company into LLP

Transfer of assets between holding and subsidiary companies

15

Unit 4 Tax Planning for Business Decisions

Tax planning with reference to financial management decisions: Capital structure

decisions; Dividend Policy; Bonus Share; Investments and Capital Gains

Tax planning with reference to managerial decisions: Owning or leasing of an

asset; purchasing of assets by installment system or Hire System

Tax lanning with reference to purchasing of an asset out of own funds or out of

borrowed capital; manufacturing or buying; Repairing, replacing, renewing or

renovating an asset

Tax Planning with reference to sale of assets used for scientific research

Tax Planning with reference to shutting down or continuing operations.

15

Unit 5 Tax Planning for International Business activities

Foreign collaborations and incidence of taxation on domestic companies

Provisions for relief in respect of double taxation

Important Double Taxation Avoidance Agreements with different countries like

USA, UK, Germany, France, etc

Advance Ruling and Advance Pricing Agreements

8

Total 60

112


E.A. Srinivas, Corporate Tax Planning, Tata McGraw Hill

Vinod K. Singhania, Taxmann‘s Direct Taxes Planning and Management.

V.S. Sundaram, Commentaries on the Law of Income- Tax in India, Law Publishers, Allhabad

Ahuja, Girish. and Ravi Gupta. Corporate Tax Planning and Management. Bharat Law House,

Delhi.

Reference Books :

Acharya, Shuklendra and M.G. Gurha. Tax Planning under Direct Taxes. Modern Law

Publication, Allahabad.

Mittal, D.P. Law of Transfer Pricing. Taxmann Publications Pvt. Ltd., New Delhi. IAS – 12 and AS – 22. 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:



15 20 15 50


Prepared By

Checked By

Verified By

Prof. Jayesh Jadhav Prof. Ashish

Kathale

Prof. Manisha

Shedge

Dr. Anjali Sane

HOS and Associate

Dean

Dr. S. Haridas


113

Course Code MCO618A

Trimester V


Course Title Advanced Cost and Management Accounting


load hrs..


45 15 -- 4

Pre-requisites: Basic knowledge of Financial Accounting and Cost Accounting

Course Objectives:

Knowledge:

To understand the complex modern industrial organizations within which the various facets of decision

making and controlling operations take place

Skills:

To develop skills of analysis, evaluation and syntheses in cost and management accounting and in the process

created an awareness of current developments and issue in the area.

Attitude:

To understand the latest techniques of Cost reduction and cost control

Course Outcomes:

After Completion of this course student understood:

a) The recent techniques of Costing such as Total Quality Management, value chain, product life cycle. b) How to implement cost audit program and how to conduct cost audit.

c) Various cost accounting standards


Lectures

Unit 1 : Cost Accounting Standards :

CAS2, CAS4, CAS14, CAS16, CAS18, CAS21 and CAS 24

12

Unit 2 : Product Life Cycle Costing

Introduction of Product Life Cycle Costing, Phases, Characteristics of Product Life Cycle,

Stages of of Product Life Cycle, Features of Product Life Cycle, Benefits of Product Life

Cycle, Life Cycle Costing, Case study discussion on Presentation by students on Product

Life Cycle Costing

15

Unit 3 : Value Chain Analysis Introduction of Value Chain Analysis, Classification of business activities of value chain

analysis system, Process of Value Chain Analysis, Benefits, Limitations of Value chain

analysis, Role of Management Accountant in Value Chain Analysis, Approaches for

assessing competitive advantages, Value chain analysis v/s Conventional Management

Accounting,

10

Unit 4 Productivity & Concept and Measurement Productivity: Meaning, measurement of material, labour, capital and management

productivity, Productivity v/s efficiency,

10

114

Capacity: Theoretical, practical and idle capacity, Capacity utilisation and effect of same

on cost

Measurement: Concept, measures to improve productivity: Technical, Financial,

Operational Measures, Restructuring of activities: Business Process Re-engineering

elementary knowledge, Human aspect of productivity, Case study discussion on

Productivity & Concept and Measurement

Unit 5: Cost Audit and Cost Accounting Records

Audit, Types of Functional Audit, Objectives, Advantages and Types of Cost Audit,

Auditing Techniques, Cost Audit Program, Functions of Cost Auditor, Appointment of

Cost Auditor – Eligibility, Disqualification, Rights, Duties and Responsibility. Difference

between Cost Audit and Cost Investigation.

Provisions of Companies Act, 2013 related to cost records and audit Section 2(13), 128-

138, 147, 469. Cost Audit Report

Various Guidance Notes and Reference Materials in the domain of Cost and Management

Accounting

13

TOTAL 60





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

New Delhi.





Delhi.


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


Journals:




115


follows:



15 20 15 50


Prepared By

Checked By

Verified By


Dr. Anjali Sane


Dr. S. Haridas


116

Course Code MCO620A

Trimester V

Course Category Financial Management

Course Title Derivatives and Risk Management


load hrs.


45 15 -- 4

Pre-requisites: No explicit prerequisites required

Course Objectives:

1. Knowledge: To provide knowledge, understanding of practical investments and corporate

financial management strategies (such as hedging or risk mitigation) using various derivatives

in a manner which will allow students to apply these concepts and skills in their careers.

2. Skills: This course will also help student to identify, trade and hedge derivatives as Derivative

securities provide them a valuable set of tools for managing this risk. Will also learn Risk

management, the managerial process that is used to control such price volatility, has

consequently risen to the top of financial agendas. It is here that derivative instruments are of

utmost utility.

3. Attitude: To provide a basic understanding of financial derivatives as well the application of

derivatives, trading mechanism, uses as hedging instruments, risks involved and legal, controlling

and regulatory framework.

Course Outcomes:

This course provides both introductory theory and a working knowledge of financial derivatives.

The theory component covers some fundamental pricing principles that apply to various derivative

contracts in financial markets.

The working knowledge component will cover the main types of derivatives contracts and valuation

techniques.

The course emphasises the use of derivatives in financial risk management. It includes an option

market making simulation which aims to help students to gain practical knowledge about the

sophisticated options market-making mechanism.

117


Lectures

Unit 1: Introduction to Risk - Introduction, Managing Risk, Types of Business Risks, operating risk, event risk, price risk, currency risk, interest rate risk, floating rate loans, management of risk

.

7

Unit 2: Forward and Futures - Introduction, Forward Contract, settlement of Forward Contract, pricing of commodity forward, currency forward, interest rate forwards,

applications of forward in hedging.

7

Unit 3: Futures: Futures contract, Specifications of Futures contract, difference, Pricing, Arbitrage, Convergence, Relationship of futures price & expected spot price, performance of contract, open position, mark to market margin, price quote.

8

Unit 4: Hedging with futures: Perfect & imperfect hedge, Basis & Basis Risk, Optimal Hedge Ratio, Spread, hedging of foreign exchange risk.

7

Unit 5: Options –Basic Terminology, call, Put, Quotations, Trading & settlement, Margins, Adjustment for corporate actions, Options other than stocks/indices, Difference options & futures/ forwards.

8

Unit 6: Swaps- Swaps -Introduction to Swaps, terminology, Interest rate swaps, currency swaps, cross currency swaps; Forward rate agreements (FRA). Equity swaps, applications of swaps.

8

TOTAL 45


1. Risk Books, ‘Financial Risk and the Corporate Treasury: New Developments in Strategy and

Control’ Latest Edition, Risks Books..

2. Janaki Ramanan, S. Derivatives and Risk Management, Pearson Publication.

3. Cuthbertson, K. And D. Nitzsche, ‘Financial Engineering: Derivatives and Risk Management’

Latest Edition, John Wiley, Chichester.

4. Shapiro, A.C., ‘Multinational Financial Management’, 8th Edition, John Wiley & Sons, London.

5. Saunders. A., ‘Financial Institutions Management: A Modern Perspective’ 3rd Edition, Irwin

McGraw-Hill, Boston.

6.

Reference Books : 1. 6 Maness, Terry S. and John T. Zietlow, Short-Term Financial Management’, 2nd Edition,

Southwestern Thomson College Publishing.

2. Higgins, David P, ‘Essentials of Treasury Management’, 2nd Edition, Association for Financial

Professionals, www.AFPonline.org.

3. Dhandapani, Alagiri, ‘Treasury Management: Trends and Developments’, Latest Edition, ICFAI

University Press, October.

4. Hull, J., ‘Options, Futures and Other Derivatives’, 6th edition, Upper Saddle River, N. J., Prentice

Hall.

5. Chance, D., ‘An Introduction to Derivatives’, 5th Edition, Harcourt.

6. Dubofsky, David A, Thomas Miller, ‘Derivatives: Valuation and Risk Management’, Latest

Edition, Oxford University Press.

118



Class Continuous Assessment (CCA) Assignments Mid Term Third Criteria Total Marks

15 20 15 50


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Checked By

Verified By


Dr. Anjali Sane


Dr. S. Haridas


119

Course Code MCO623A

Trimester V


Course Title Credit Risk Management


load hrs.


30 0 -- 2

Pre-requisites: Students should have basic Knowledge of Risk Management in Banks.

Course Objectives:

1. Knowledge: To know about the Credit Risk and its management

2. Skills: To know and study the commonly used models of credit risk.

3. Attitude: To promote the practical approach for the management.

Course Outcomes:


a) describe the types of risks, credit risks and regulatory provisions for it.

b) expose the elements of credit risks and rating based models.

c) interpret the various types of credit risks and its managements in various types of Banks.


Lectures

Unit I Introduction –

Meaning and Nature, Types of Risks, Credit Risk, difference between Market risk and

credit risk, duties of credit risk manager or officers, regulatory provisions and Basel II.

10

Unit II Elements of Credit Risk-

Default, Exposures, Loss given default or recovery, Expected and unexpected Loss

10

Unit III Models of Single Counterparty Default Risk

Overview: From traditional to modern credit risk models, Rating-based models: Credit

Metrics, Credit Portfolio View, Asset-based (structural) models: Merton’s model and its

implementation, Intensity-based (reduced-form) models.

10

TOTAL 30


Arondekar A.M. & Others, ‘Principles of Banking’, Macmillan India Pvt. Ltd. Reference Books :

Srinivasan D. & Others, ‘Principles & Practices of Banking’, Macmillan India Pvt. Ltd

Davar S. R., Law & Practice of Banking

120

James S. Trieschman, Sandra G. Gustavan, Robert E. Hoyst, Risk management and Insurance,

Thomson Asia Pvt. Ltd. Singapore, 2002.

E-resources:

www.rbi.org.in

www.sebi.gov.in

www.nseindia.com

Web Resources:

The Economic Times




follows:

Class Continuous Assessment (CCA)(with % weights) Assignments Mid-term Other parameters Total

15 20 15 50

Term End Examination: (50 marks)

Prepared By

Checked By

Verified By

Prof. Dr. Jivan Biradar Prof. Dr. Anjali Sane Prof. Manisha Shedge

Dr. Anjali Sane


Dr. S. Haridas




121

Course Code MCO624A

Trimester VI


Course Title Internship


load hrs.

L T Field Work Credits

-- 12

Preface:

Each candidate should undertake internship work immediately after the 5th 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.

122

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

123

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

124

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

125

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

Dr. Anjali Sane


Dr. S. Haridas


faculty of commerce mthey have to complete the project work in the 9th trimester. (e) assessment...

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