sir padampat singhania university udaipur 2020-23 june 13 202… · course structure: b. com...

SPSU/SOM/Management/B.Com/2019 Ver. 1.0 1

SIR PADAMPAT SINGHANIA UNIVERSITY

Udaipur

SCHOOL OF MANAGEMENT

Course Curriculum of 3-Year B. Com Degree Programme

(Batch 2020-23)

Credit Structure

B. Com Core B. Com Elective

Category Credits Category Credits

Departmental Core Subjects 73

Discipline Specific

Electives (DSE) 12

Humanities & Basic Sciences

Subjects

16

Total 89 Total 12

Grand Total 101

Distribution of Total Credits & Contact Hours in All Semesters

Sr. No. Semester Number Credits/Semester Contact Hours/Semester

1 I 17 17

2 II 18 19

3 III 17 15

4 IV 16 12

5 V 17 14

6 VI 16 14

Total 101 -


Course Structure: B. Com 2020-23

Semester - I

Sr.

No

Course

Code

Course Title L T P Credit(s)

1 BC-1001 Introduction to Financial Accounting 3 0 0 3

2 BC-1002 Business Law 3 0 0 3

3 BC-1003 IT in Business Management 2 0 0 2

4 BC-1004 Foundation of Human Skills 3 0 0 3

5 BC-1005 Business Economics-I 3 0 0 3

6 HU-1001 Business Communication-I 2 1 0 3

Total Credits 17

7 EP-1999 Endeavour Project (Beyond the Syllabus)

Total Contact Hours 17

Semester - II

Sr.

No

Course

Code


1 BC-1012 Principles of Marketing 3 0 0 3

2 BC-1013 Industrial Law 3 0 0 3

3 BC-1014 Tally ERP 9.00 2 0 1 3

4 BC-1015 Business Environment 3 0 0 3

5 BC-1016 Principles of Management 3 0 0 3

6 HU-1002 Business Communication–II 2 1 0 3

Total Credits 18

7 EP-1999 Endeavour Project (Beyond the Syllabus) 3



Semester - III

Sr.

No

Course

Code


1 BC-2001 Business Planning & Entrepreneurial

Management

3 0 0 3

2 BC-2002 Accounting for Managerial Decisions 3 0 0 3

3 BC-2003 Strategic Management 3 0 0 3

4 BC-2004 Project Work on Small Business - - - 2

5 BC-2005 Introduction to Cost Accounting 3 0 0 3

6 CH-2001 Environment Management 3 0 0 3

Total Credits 17



Semester - IV

Sr.

No

Course

Code


1 BC-2007 Business Economics - II 3 0 0 3

2 BC-2008 E-Commerce 3 0 1 4

3 BC-2009 Ethics & Governance 4 0 0 4

4 BC-2100 Seminar on Contemporary Issues - - - 5

Total Credits 16

5 EP-2999 Endeavour Project (Beyond the syllabus) 3



Semester - V

Sr.

No

Course

Code


1 BC-3001 Company Law 4 0 0 4

2 BC-3002 Digital Business 2 0 1 3

3 BC-3100 Summer Internship - - - 4

4 BC-XXXX Discipline Specific Electives– I 3 0 0 3

5 BC-XXXX Discipline Specific Electives- II 3 0 0 3

Total Credits 17



L T P Total

Credits

List of Discipline Specific Electives (DSE)- I

1 BC-3101 Service Marketing 3 0 0 3

2 BC-3102 Human Resource Management 3 0 0 3

3 BC-3103 Sales & Distribution Management 3 0 0 3

List of Discipline Specific Electives (DSE)- II

1 BC-3104 Fundamentals of Financial Management 3 0 0 3

2 BC-3105 Goods & Service Tax 3 0 0 3

3 BC-3106 Investment Analysis & Portfolio Management 3 0 0 3


Semester - VI

Sr.

No

Course

Code


1 BC-3009 Management Accounting 4 0 0 4

2 BC-3010 Banking and Insurance 4 0 0 4

3 BC-3200 Term Paper - - - 2

4 BC-XXXX Discipline Specific Electives– III 3 0 0 3

5 BC-XXXX Discipline Specific Electives - IV 3 0 0 3

Total Credits 16

6 EP-3999 Endeavour Project (Beyond the syllabus) 3


L T P Total

Credits

List of Discipline specific Electives (DSE)- III

1 BC-3107 Corporate Tax Planning 3 0 0 3

2 BC-3108 Personal Selling and Salesmanship 3 0 0 3

3 BC-3109 Indian Economy 3 0 0 3

List of Discipline specific Electives (DSE)- IV

1 BC-3110 International Business 3 0 0 3

2 BC-3111 Retail Management 3 0 0 3

3 BC-3112 International Finance 3 0 0 3


Detailed Syllabus for B.Com Degree Programme

Semester - I

(Core Course)

BC- 1001 L-T-P-C Introduction to Financial Accounting 3-0-0-3

Objective: The objective of this paper is to help students to acquire conceptual

knowledge of the financial accounting & to impart skills for recording various kinds of

business transactions.

Course Outcome: Learner will be able to

1. Develop and understand the nature and purpose of financial statements in relationship

to decision making.

2. Develop the ability to use the fundamental accounting equation to analyze the effect

of business transactions on an organization's accounting records and financial

statements.

3. Use basic accounting system to create (record, classify, and summarize) the data

needed to solve a variety of business problems.

Course Content

Module 01: Introduction

Meaning and Scope of Accounting: Need and development, definition: Book-

Keeping and accounting, Persons interested in accounting, Branches of accounting,

Objectives of accounting

Accounting principles: Introductions to Concepts and conventions.

Introduction to Accounting Standards: Meaning and Scope)

AS 1 : Disclosure to Accounting Policies

AS 6: Depreciation Accounting.


AS 9: Revenue Recognition.

AS 10: Accounting For Fixed Assets.

International Financial Reporting Standards (IFRS): Introduction to IFRS

IAS-1:Presenttion of Financial Statements (Introductory Knowledge)

IAS-2:Inventories (Introductory Knowledge)

Accounting in Computerized Environment: Introduction, Features and application

in various areas of Accounting

Module 02: Accounting Transactions

Accounting transactions: Accounting cycle, Journal, Journal proper, Opening and

closing entries, Relationship between journal & ledger: Rules regarding posting: Trial

balance: Subsidiary books (Purchase, Purchase Returns, Sales, Sales Returns &

cash book –Triple Column), Bank Reconciliation Statement.

Expenditure: Classification of Expenditure- Capital, revenue and Deferred Revenue

expenditure Unusual expenses: Effects of error: Criteria test.

Receipts: Capital receipt, Revenue receipt, distinction between capital receipts and

revenue receipts.

Profit or Loss: Revenue profit or loss, capital profit or loss

Module 03: Depreciation Accounting & Trial Balance

Depreciation accounting: Practical problem based on depreciation using SLM and

RBM methods. (Where Provision for depreciation Account not maintained).

Preparation of Trial Balance: Introduction and Preparation of Trial Balance

Module 04:Final Accounts

Introduction to Final Accounts of a Sole proprietor.

Rectification of errors.

Manufacturing Account, Trading Account, Profit and Loss Account and Balance

Sheet.

Preparation and presentation of Final Accounts in horizontal format Introduction to

Schedule 6 of Companies Act ,1956


List of Experiments

S.No. Title of the Experiment

1 Creating a Company

2 Configure and Features settings

3 Creating Accounting Ledgers and Groups

4 Creating Stock Items and Groups

5 Vouchers Entry

6 Generating Reports - Cash Book, Ledger Accounts, Trial Balance, Profit and Loss

7 Account, Balance Sheet, Funds Flow Statement, Cash Flow Statement

8 Selecting and shutting a Company

9 Backup and Restore data of a Company

Text/Reference Books

1. Financial Accounts (a managerial emphasis). Ashok Banerjee .Excel books

2. Fundamental of Accounting and Financial Analysis, Anil Choudhary. Pearson education.

3. Indian Accounting Standards and IFRS for non-financial executives. T.P. Ghosh.

Taxman 4. Financial Accounting for Business Managers: Ashish K. Bhattacharya. 5. Introduction to Accountancy. T.S. Grewal, S. Chand and Company (P) Ltd., New

Delhi 6. Advance Accounts. Shukla and Grewal, S. Chand and Company (P) Ltd., New

Delhi

7. Advanced Accountancy. R.L Gupta and M. Radhaswamy, S. Chand and Company (P)Ltd., New Delhi

8. Modern Accountancy. Mukherjee and Hanif, Tata Mc. Grow Hill and Co. Ltd., Mumbai

9. Financial Accounting. Lesile Chand wichk, Prentice Hall of India Adin Bakley (P)

Ltd., New Delhi 10. Financial Accounting for Management. Dr. Dinesh Harsalekar, Multi-Tech.

Publishing Co. Ltd., Mumbai. 11. Financial Accounting. P.C. Tulsian, Pearson Publications, New Delhi

12. Accounting Principles. R.N. Anthony and J.S. Reece, Richard Irwin, Inc 13. Financial Accounting. Monga, J.R. Ahuja, Girish Ahuja and Ashok Shehgal,Mayur

Paper Back, Noida


14. Compendium of Statement and Standard of Accounting, ICAI. 15. Indian Accounting Standards, Ashish Bhattacharya, Tata Mc. Grow Hill and Co.

Ltd., Mumbai 16. Financial Accounting. Williams, Tata Mc. Grow Hill and Co. Ltd., Mumbai

17. Company Accounting Standards. Shrinivasan Anand, Taxman, New Delhi 18. Financial Accounting. V. Rajasekaran, Pearson Publications, NewDelhi

19. Introduction to Financial Accounting. Horngren, Pearson Publications, New Delhi 20. Financial Accounting. M. Mukherjee and M.Hanif, Tata McGraw Hill Education Pvt.

Ltd., New Delhi

21. Financial Accounting a Managerial Perspective, Varadraj B. Bapat, Mehul Raithatha, Tata McGraw Hill Education Pvt. Ltd., New Delhi



Semester - I

(Core Course)

BC- 1002 L-T-P-C Business Law 3-0-0-3 Objective: The objective of the course is to impart basic knowledge of the important

business legislation along with relevant case law. Students know routine contracts and

special contracts in present business scenario.


1. Understand the relevance of business law to individuals and businesses and the role

of law in an economic, political and social context.

2. Identify the fundamental legal principles behind contractual agreements.

3. Examine how businesses can be held liable in tort for the actions of their employees.

Understand the legal and fiscal structure of different forms of business organizations

and their responsibilities as an employer.

4. Acquire problem solving techniques and to be able to present coherent, concise legal

argument.

Course Content

Module 01: Contract Act, 1872 & Sale of Goods Act, 1930

Contract Act, 1872: Essential elements of Contract; Agreement and Contract – capacity

to Contract, free consent, consideration, lawful objects/ consideration, Breach of

contract, Remedies for breach of Contract.

Sale of Goods Act, 1930: Scope of Act, Sale and Agreement to sell, essential of a valid

Sale Contract – Conditions and warranties – Implied Condition and warranties, Rights of

an unpaid seller.


Module 02: Negotiable Instrument Act, 1981 & Consumer Protection Act, 1986

Negotiable Instrument Act, 1981: Introduction of Negotiable Instruments –

Characteristics of negotiable instruments, Promissory note, Bills of exchange, Cheque,

Dishonour of Cheque.

Consumer Protection Act, 1986: Objects of Consumer Protection- Introduction of

consumers, who is consumer? Meaning of the words “Goods and services” – meaning

of the words “Defects and Deficiencies of goods and services” Consumer disputes and

Complaints.

Module 03: Company Law

Company Law: What is company?–Incorporation of company–MOA, AOA, Prospectus,

Meetings, Meaning of transfer and transmission of shares.

Module 04: Intellectual Property Rights (IPR)

Intellectual Property Rights (IPR)

IPR definition/objectives

Patent definition. What is patentable? What is not patentable? Invention And its

Attributes, Inventors and Applications

Trademarks, definition, types of trademarks, infringement and passing off.

Copy right definition and subject in which copy right exists, Originality, Meaning

and Content, Authors and Owners, Rights and Restrictions.

Geographical indications (only short notes)


1. Elements of mercantile Law. N.D. Kapoor

2. Business Law. P.C.Tulsian 3. Business Law .S S Gulshan

4. Company Law .R L Nolaka, RBD Publication, Jaipur 5. Indian contract Act. Dr.Avtar Singh 6. Law of Intellectual Property. V.K-Taraporevala



Semester - I

(Core Course)

BC- 1003 L-T-P-C IT in Business Management 2-0-0-2 Pre-requisite Computer basics

Objectives: Students acquaint with need and significance of IT resource management.

Further to know applications of determining IT and information system’s resource and IT

& information systems resources implementation, acceptance and decision making.

Course Outcomes: Learner will be able to

1. Understanding the overview of IT/ITES industry.

2. Gaining an insight on the challenges in implementing IT based systems.

3. Understanding the concept of IT in business management.

4. Gaining insight on the need, investments and implementation of IT resources in an

organization.

5. Relevance of IT, HRM & outsourced business functions can be well understood.

Course Content


Overview of the IT/ITES/Telecom and related businesses in India and the world segments

of these industries, growth, forecasts, trends, key players, reasons for their success etc.

Module 02: Business Challenges and IT

Challenges for businesses in the domestic and international markets such as Business

Development, Technology Obsolescence, Pricing, Set up & Infrastructure Costs, Talent

management, Licensing costs & Intellectual property rights, Mergers and Acquisitions,

Customer Contract Management and IT application


Module 03: Introduction to Technology

Introduction to IT and Information System Resource Management Evolution of IT and

information System Resource Management (Software, Hardware, Database, Networking

and communications technology

Module 04: Planning for Technology Implementation

Planning and Implementation of information technology and technology base system

across the functions and sectors of the business.

Module 05: IT and Humana Resource

IT & Information Systems Resource its relevance to Human resource management &

Business, Outsourcing challenge of internal functions – the what, why and how


1. Managing the IT Resource: Leadership in the Information Age by Luftman published by Pearson.

2. Technology Road mapping for Strategy and Innovation by Moehrle, Isenmann & Phaal.

3. Management of Technology by Khalil. 4. IT Infrastructure and Its Management by Gupta, Prakash and Jayaraman. 5. Business Information Management by Benson and Davis.



Semester – I

(Core Course)

BC- 1004 L-T-P-C Foundation of Human Skills 3-0-0-3

Objective: On successful completion of this course, the students would gain knowledge

in Organization Dynamics comprising of issues as Personality, Perception, Motivation,

Job-satisfaction, morale, Group dynamics, Leadership traits etc.

Learning Outcomes: Leaner will be able to

1. Analyze the behavior of individuals and groups in organizations in terms of the key

factors that influence organizational behavior.

2. Assess the potential effects of organizational‐level factors (such as structure, culture

and change) on organizational behavior.

3. Critically evaluate the potential effects of important developments in the external

environment (such as globalization and advances in technology) on organizational

behavior.

4. Analyze organizational behavioral issues in the context of organizational behavior

theories, models and concepts.

Course Content

Module 01: Understanding of Human Nature

Individual Behavior: Concept of a man, individual differences, factors affecting individual

differences, Influence of environment

Personality and attitude: Determinants of personality, Personality traits theory, Big five

model, Personality traits important for organizational behaviour like authoritarianism,


locus of control, Machiavellianism, introversion-extroversion achievement orientation ,

self – esteem, risk taking, self-monitoring and type A and B personalities, Concept of

understanding self through JOHARI WINDOWS, Nature and components of attitude,

Functions of attitude, Ways of changing attitude, Reading emotions

Thinking, learning and perceptions: Thinking skills, thinking styles and thinking hat,

Managerial skills and development, Learning characteristics, theories of learning

(classical conditioning, operant conditioning and social learning approaches),

Intelligence, type ( IQ, EQ, SQ, at work place), Perception features and factor influencing

individual perception, Effects of perceptual error in managerial decision making at work

place. (Errors such as Halo effect, stereotyping, prejudice attribution).

Module 02: Introduction to Group Behavior Introduction to Group Behavior

Group Dynamics: Nature, types, group behaviour model (roles, norms, status, process,

structures) Team effectiveness: nature, types of teams, ways of forming an effective

team.

Setting goals. Organizational processes and system.

Power and politics: nature, bases of power, politics nature, types, causes of

organizational politics, political games.

Organizational conflicts and resolution: Conflict features, types, causes leading to

organizational conflicts, levels of conflicts, ways to resolve conflicts through five conflicts

resolution strategies with outcomes.

Module 03: Organizational Culture and Motivation at workplace Organizational

Culture:

Characteristics of organizational culture. Types, functions and barriers of organizational

culture Ways of creating and maintaining effective organization culture

Motivation at workplace: Concept of motivation Theories of motivation in an organisational

set up. Maslow Need Heirachy, Hertzberg Dual Factor, Mc.Gregor theory X and theory Y.

Ways of motivating through carrot (positive reinforcement) and stick (negative

reinforcement) at workplace.

Module 04: Organizational Change, Creativity and Development and Work Stress


Organizational change and creativity:

Concepts of organizational change, Factors leading/influencing organizational change,

Kurt Lewins model of organizational change and development, Creativity and qualities of

a creative person, Ways of enhancing creativity for effective decision making, Creative

problem solving.

Organizational Development and work stress: Need for organizational development, OD

Techniques, Stress, types of stress, Causes and consequences of job stress, Ways for

coping up with job stress.

Text/Reference Books 1. Organisational behaviour, S. Robbins, Prentice Hall 2. Organisational behaviour, John W. Newstrom and Keith Davis, Tata McGrawhill 3. Organisational behaviour, Fred Luthans, McGraw hill, Newyork. 4. Organisational behaviour, K. Aswathappa, Himalaya Publishing House 5. Essentials of management, Koontz, Harold, Tata McGrawhill



Semester – I

(Core Course)

BC- 1005 L-T-P-C Business Economics-I 3-0-0-3

Objective: The objective of this subject is to acquaint the student with the basic

Principles, tools and techniques of Economics and application of the same in the

competitive business world.


1. Learn basics of Consumption and Production.

2. Markets and their classification.

3. Pricing in theory and practice, and

4. Output determination by firms.

Course Content


Scope and Importance of Business Economics - basic tools- Opportunity Cost

principle- Incremental and Marginal Concepts. Basic economic relations - functional

relations: equations- Total, Average and Marginal relations- use of Marginal analysis in

decision making,

The basics of market demand, market supply and equilibrium price- shifts in the demand

and supply curves and equilibrium

Module 02: Demand Analysis

Demand Function - nature of demand curve under different markets

Meaning, significance, types and measurement of elasticity of demand (Price, income


cross and promotional)- relationship between elasticity of demand and revenue concepts

Demand estimation and forecasting: Meaning and significance - methods of demand

estimation: survey and statistical methods

(Numerical illustrations on trend analysis and simple linear regression)

Module 03: Supply and Production Decisions and Cost of Production

Production function: short run analysis with Law of Variable Proportions- Production

function with two variable inputs- isoquants, ridge lines and least cost combination of

inputs- Long run production function and Laws of Returns to Scale - expansion path -

Economies and diseconomies of Scale.

Cost concepts: Accounting cost and economic cost, implicit and explicit c ost, fixed and

variable cost - total, average and marginal cost - Cost Output Relationship in the Short

Run and Long Run (hypothetical numerical problems to be discussed), LAC and Learning

curve - Break even analysis (with business applications)

Module 04: Market structure: Perfect competition and Monopoly and

Pricing and Output

Decisions under Imperfect Competition

Short run and long run equilibrium of a competitive firm and of industry - monopoly - short

run and long- run equilibrium of a firm under Monopoly Monopolistic competition:

Equilibrium of a firm under monopolistic competition, debate over role of advertising

(topics to be taught using case studies from real life examples)

Oligopolistic markets: key attributes of oligopoly - Collusive and non collusive oligopoly

market - Price rigidity - Cartels and price leadership models (with practical examples)

Module 05: Pricing Practices

Cost oriented pricing methods: cost – plus (full cost) pricing, marginal cost pricing,

Mark up pricing, discriminating pricing, multiple – product pricing - transfer pricing (case

studies on how pricing methods are used in business world)


1. Mehta, P.L.: Managerial Economics – Analysis, Problem and Cases (S. Chand & Sons, N. Delhi, 2000)

2. Hirchey .M., Managerial Economics, Thomson South western (2003) 3. Salvatore, D.: Managerial Economics in a global economy (Thomson South

Western Singapore, 2001)


4. Frank Robert. H, Bernanke. Ben S., Principles of Economics (Tata McGraw Hill (ed.3)

5. Gregory Mankiw., Principles of Economics, Thomson South western (2002 reprint) 6. Samuelson & Nordhas.: Economics (Tata McGraw Hills, New Delhi, 2002) 7. Pal Sumitra, Managerial Economics cases and concepts (Macmillan, New

Delhi,2004)



Semester – I

(Ability Enhancement Courses (AEC))

HU- 1001 L-T-P-C Business Communication-I 2-1-0-3

Objective: The objective of this paper is to acquaint the students with LSRW skills,

develop persuasive & amp; professional competence and to design, construct and

implement effective written communication.


1. Acquire fluency & communicate messages with clarity, precision & amp;

confidence.

2. Apply effective communication skills in a variety of public & amp; interpersonal settings.

3. Develop advanced interpersonal communication, business etiquette and relationship

building skills.

4. Practice the unique qualities of professional rhetoric & writing style, such as

sentence conciseness, clarity, accuracy, honesty & amp; avoiding wordiness or

ambiguity.

Course Content

Module 01: Theory of Communication

Concept of Communication: Meaning, Definition, Process, Need, Feedback. Emergence

of communication as a key concept in the corporate and global world. Impact of

technological advancements on communication

Channels and objectives of Communication: Channels-Formal and Informal- Vertical,

Horizontal, Diagonal, Grapevine.

Objectives of Communication: Information, Advice, Order and Instruction, Persuasion,


Motivation, Education, Warning, and Boosting the Morale of Employees (A brief

introduction to these objectives to be given)

Methods and Modes of Communication: Methods: Verbal and Nonverbal, Characteristics

of Verbal Communication Characteristics of Non-verbal Communication, Business

Etiquette

Modes: Telephone and SMS Communication 3 (General introduction to Telegram to be

given) Facsimile Communication [Fax]

Computers and E- communication Video and Satellite Conferencing

Module 02: Obstacles to Communication in Business World

Problems in Communication /Barriers to Communication: Physical/ Semantic/Language

/ Socio-Cultural / Psychological / Barriers, Ways to Overcome these Barriers. Listening:

Importance of listening skills, cultivating good listening skills. Introduction to Business

Ethics: Concept and Interpretation, Importance of Business Ethics, Personal Integrity at

the workplace, Business Ethics and media, Computer Ethics, Corporate Social

Responsibility. Teachers can adopt a case study approach and address issues such as

the following so as to orient and sensitize the student community to actual business

practices: Surrogate Advertising, Patents and Intellectual Property Rights, Dumping of

Medical/E-waste, Human Rights Violations and Discrimination on the basis of gender,

race, caste, religion, appearance and sexual orientation at the workplace. Piracy,

Insurance, Child Labour.

Module 03: Business Correspondence

Theory of Business Letter Writing: Parts, Structure, Layouts—Full Block, Modified Block,

Semi - Block Principles of Effective Letter Writing, Principles of effective Email Writing

Personnel Correspondence: Statement of Purpose, Job Application Letter and Resume,

Letter of Acceptance of Job Offer, Letter of Resignation

[Letter of Appointment, Promotion and Termination, Letter of Recommendation

Module 04: Language and Writing Skills

Commercial Terms used in Business Communication

Paragraph Writing: Developing an idea, using appropriate linking devices, etc. Cohesion

and Coherence, self-editing, etc [Interpretation of technical data, Composition on a given

situation, a short informal report etc.]


Activities Listening Comprehension Remedial Teaching

Speaking Skills: Presenting a News Item, Dialogue and Speeches

Paragraph Writing: Preparation of the first draft, Revision and Self – Editing, Rules of

spelling.

Reading Comprehension: Analysis of texts from the fields of Commerce and

Management

Text/ Reference Books

1. Essentials of Business Communication. Pal R. & Korlahalli J. Sultan Chand & Sons. 2011.

2. Technical Communication. Raman M. & Sharma S. Oxford University Press.2004. 3. Business Communication: Connecting in a Digital World (SIE). Lesikar, R. &

Pande. 2015. 4. Business Ethics: A Global and Managerial Perspective. Fritzsche, David

J.McGraw Hill. 2005. 5. Business and Professional Communication Concepts and Practices.

Benjamin,James. Harper Collins College Publishers. 1993. 6. Communication Skills for Effective Management. Ghanekar, A. Everest Publishing

House, Pune. 1996. 7. Ethics, Business and Society. Gupta & Das A. Managing Responsibly Response

Books. 2010



EP-1999 L-T-P-C Endeavour Project (Beyond the Syllabus) 0-0-0-3 Our University is continuously looking at innovative ways to deliver knowledge to our

students, making learning & delivery mechanism innovative, interesting & easy with truly

‘out of the box’ teaching-learning process. This beyond the syllabus initiative uses all

working second Saturdays as class days.

Endeavour is a compulsory interdisciplinary project for all students of the University.

Respective Heads of the Department shall select students & form groups. Each project

shall be supervised by a faculty member.

The faculty of SPSU will select a contemporary topic, which is preferably industry relevant

& associate a company or professional who can provide application-oriented perspective.

The topic chosen may be from wide range of subjects. For example: - Biodiversity, Social

subjects, Media & advertisement, Environment, Scientific, Technical, Management,

Architecture, Tourism or any other subject or their combination.

The project is evaluated in two phases: Internal Evaluation & External Evaluation. This

ensures descriptive assessment of the projects performance & challenges faced during

the implementation of the project. The project will be spread over two semesters

beginning from the odd semester (July to November) & ending in the even semester

(December to May) every year. The grade obtained in this course may be used to improve

the student’s semester grade point average.

The final report should include the reasons for the choice of the title, the concept, the

structure, the results with working models/drawings etc. & its practicality. The role &

responsibility of every individual of the group should be indicated clearly. The report

should be written in the prescribed format/guidelines, certified by the faculty member &

presented as a seminar.

The project is evaluated as per the approved procedure & marks obtained are computed

in the even semester.



Semester - II

(Core Course)

BC- 1012 L-T-P-C Principles of Marketing 3-0-0-3

Objective: The objective of this course is to provide basic knowledge of concepts,

principles, tools & techniques of marketing.


1. Understand the concepts, tools and techniques relevant to marketing management.

2. Develop an insight into basic marketing mix issues; go through the complexities of

buying Behavior and optimum solutions.

3. Solve the strategic marketing problems faced by marketing managers. Design

marketing strategies

Course Content

Module 01: Introduction to Marketing

Introduction to Marketing: Definition, features, advantages and scope of

marketing. The 4P’s and 4C’s of marketing. Marketing v/s Selling. Marketing as an

activity and function

Concepts of Marketing: Needs, wants and demands, transactions, transfer and

exchanges.

Orientations of a firm: Production concept; Product concept; selling concept

and marketing concept, social relationship, Holistic marketing.

Module 02: Marketing Environment, Research and Consumer Behaviour

The micro environment of business: Management structure; Marketing


Channels; Markets in which affirm operates; competitors and stakeholders.

Macro environment: Political Factors; Economic Factors; Socio Cultural Factors

, Technological Factors (PEST Analysis)

Marketing research: Meaning, features, Importance of marketing research. Types

of marketing research: Product research; Sales research; consumer/customer

research; production research

MIS: Meaning, features and Importance

Consumer Behaviour: Meaning, feature, importance, factors affecting Consumer

Behaviour

Module 03: Marketing Mix

Marketing mix: Meaning –elements of Marketing Mix.

Product-product mix-product line lifecycle-product planning – New product

development- failure of new product-levels of product.

Branding –Packing and packaging – role and importance

Pricing – objectives- factors influencing pricing policy and Pricing strategy.

Physical distribution – meaning – factor affecting channel selection-types of

marketing channels

Promotion – meaning and significance of promotion. Promotion

tools(brief)

Module 04: Segmentation, Targeting and Positioning and Trends In Marketing

Segmentation – meaning , importance ,basis

Targeting – meaning ,types

Positioning – meaning –strategies

New trends in marketing – E-marketing , Internet marketing and marketing using

Social network

Social marketing/ Relationship marketing


1. Kotlar, Philip, Marketing Management, Prentice Hall, New Delhi. 2. Stanton, Etzel, Walker, Fundamentals of Marketing, Tata-McGraw Hill, New


Delhi. 3. Saxena, Rajan, Marketing Management, Tata-McGraw Hill, New Delhi.

4. McCarthy, E.J., Basic Marketing: A managerial approach, Irwin, New York. 5. Pillai R S, Bagavathi, Modern Marketing



Semester - II

(Core Course)

BC- 1013 L-T-P-C Industrial Law 3 -0-0-3

Objective: The course aims at giving an insight into concepts of IRs, how Industrial

relations influence the performance of the organizations & how sound Industrial relations

can be developed. It also covers the legal framework regulating the terms & conditions of

employment of workers which may be helpful to students in further studies & practice in

HR.


1. Understand basics of Labor Laws and their compliance in business.

2. Know about maintaining harmonious industrial relations.

3. Acquaint with industrial disputes settlement mechanism social legislation.

4. Know about Laws related to compensation management.

Course Content

Module 01: Laws Related to Industrial Relations and Industrial Disputes

Industrial Disputes Act, 1947: Definition, Authorities, Awards, Settlements, Strikes

Lockouts, Lay Offs, Retrenchment and Closure

The Trade Union Act,1926

Module 02: Laws Related to Health, Safety and Welfare

The Factory Act 1948: (Provisions related to Health, Safety and Welfare)

The Workmen’s Compensation Act, 1923Provisions:


Introduction: The doctrine of assumed risk, The doctrine of Common

Employment, The doctrine of Contributory Negligence

Definitions

Employers liability for compensation (S-3 to13)

Rules as to Compensation (Sec 4 to Sec 9) (14 A &17)

Module 03: Social Legislation

Employee State Insurance Act 1948: Definition and Employees Provident Fund

Miscellaneous Provision Act 1948: Schemes, Administration and

determination of dues

Module 04: Laws Related To Compensation Management

The payment of Wages Act 1948: Objectives, Definition, Authorized Deductions

Payment of Bonus Act,1965

The Payment Of Gratuity Act,1972


1. Industrial and Labour Laws, Dr. Sanjeev Kumar, Bharat Law HP Ltd 2. Labour and Industrial Laws, S.N Misra, Central Law Publication

3. Labour and Industrial Laws, P.K. Padhi, Eastern Economy Edition 4. Commercial and Industrial Law, S.K. Dasgupta, Sterling Publishers Pvt. Ltd 5. Industrial Law, Mr. N.D. Kapoor, Sultan Chand

6. Employee’s Provident Fund, Chopra D.S, Labour Law Agency

7. Industrial Law, Mr. P.L. Mallick, Sultan Chand 8. Essence of Personnel Management and Industrial Relations, Cowling, Prentice-

Hall



Semester - II

(Core Course)

BC- 1014 L-T-P-C Tally ERP 9.00 2-0-1-3

Objective: This course seeks to enhance the skills needed for computerized accounting

system & to enable the students to develop simple accounting applications.


1. Give complete view of book keeping, journal entry, contra entry, journal voucher.

2. Acquainted with creation of company, entering voucher in software.

3. Understand about creation of financial accounting statement, trial balance, trading

account, profit & loss account, and balance sheet.

Course Contents

Module 01: Electronic Bookkeeping

Account, Double –Entry System, transaction , Journal entry, Contra Entry, Journal

Voucher, Liability, Assets, Direct Exp. / Direct Income, Indirect Exp / Indirect Income,

Journal voucher / Journal entry, Difference between Journal voucher / Journal entry,

Golden rules. Accounting Software, Tally to maintain Account, Advantage over manual

Accounting.

Module 02: Creation of Company

Accounts only v/s Accounts with Inventory, Alteration in the company, Creation of

password / security, Opening& making the company active, Creating ledger Account,

Altering individual ledger account, Viewing / Altering, multiple ledger on screen, Inventory

creation / Altering stock group /stock items.


Module 03: Entering Voucher

Payment voucher; Receipt Voucher; Contra voucher; Journal voucher; Purchase voucher

/ Sales voucher / Purchase return / Sales Return; SPSU/SOM/Management/B.Com/2020

Ver. 1.0 30 Purchase Order/Sales order/Stock Journal voucher; Stock voucher / Rejection

out voucher / Rejection In voucher

Module 04: Access

Easy Access to the various Books of Account, Cash Book / Bank Book / Purchase Book

/ sales Book / Journal voucher book DEBIT Note book / Credit Note Book Day Book /

Ledger Book.

Module 05: Automatic Creation

Creation of Financial Accounting Statement, Trial Balance, Trading Account, Profit & Loss

Account, Balance Sheet, Stock Summary, Ratio Analysis, Printing various Book of

Account, Printing all Financial Statement

List of Experiments

S.No Title of the Experiment

1. Company Creation

2. Creating Ledgers;

3. Accounting Vouchers;

4. Stock vouchers:

5. Creating Stock Items & Groups;

6. Automatic creation of books of Accounts,

7. Trial Balance, Profit & Loss Account, Balance Sheet, Funds Flow Statement, Cash Flow Statement as per companies act, Selecting & shutting a Company.


1. Tally 9.0. Shah Vikas. 2. Tally 9.0. Maidasani Dinesh. Wiley books. 3. Tally 9.00 in simple Step. Dreamtech Press.



Semester - II

(Core Course)

BC- 1015 L-T-P-C Business Environment 3 -0-0-3

Objective: The aim of this course is to acquaint the students with global challenges faced

by Indian government in their quest to establish India internationally. It discusses

obstacles to global trade on account of various barriers & how these have changed over

time. Finally, it discusses solutions through regional trade besides multilateral trade.


1. Give complete view of International business with new developments of LPG.

2. Acquaint students about source of International finance and instruments.

3. Conversant about competitive advantage of Indian industry.

4. Explain ethical practices necessary for international business and IPR.

Course Content

Module 01: Introduction to Business Environment

Business: Meaning, Definition, Nature & Scope, Types of Business

Organizations

Business Environment: Meaning, Characteristics, Scope and Significance,

Components of Business Environment

Micro and Macro Environment: Definition, Differentiation, Analysis of Business

Environment, SWOT Analysis.

Introduction to Micro-Environment:

Internal Environment: Value system, Mission, Objectives, Organizational Structure,

Organizational Resources, Company Image, Brand Equity


External Environment: Firm, customers, suppliers, distributors,

Competitors, Society

Introduction to Macro Components: Demographic, Natural, Political, Social, Cultural,

Economic, Technological, International and Legal)

Module 02: Political and Legal environment

Political Institutions: Legislature, Executive, Judiciary, Role of government in Business,

Legal framework in India.

Economic environment: economic system and economic policies. Concept of

Capitalism, Socialism and Mixed Economy

Impact of business on Private sector, Public sector and Joint sector Sun-rise sectors of

India Economy. Challenges of Indian economy.

Module 03: Social and Cultural Environment, Technological environment and

Competitive Environment

Social and Cultural Environment: Nature, Impact of foreign culture on Business,

Traditional Values and its Impact, Social Audit - Meaning and Importance of Corporate

Governance and Social Responsibility of Business

Technological environment: Features, impact of technology on Business Competitive

Environment: Meaning, Michael Porter’s Five Forces Analysis, Competitive Strategies.

Module 04: International Environment International Environment –

GATT/ WTO: Objective and Evolution of GATT, Uruguay round, GATT v/s WTO,

Functions of WTO, Pros and Cons of WTO.

Globalization: Meaning, Nature and stages of Globalization, features of Globalization,

Foreign Market entry strategies, LPG model.

MNCs: Definition, meaning, merits, demerits, MNCs in India

FDI: Meaning, FDI concepts and functions, Need for FDI in developing countries, Factors

influencing FDI, FDI operations in India,

Challenges faced by International Business and Investment Opportunities for Indian

Industry.


1. Morrison J, the International Business Environment, Palgrave .


2. Francis Cherunilam, Business Environment-Himalaya Publishing House, New Delhi

3. K. Aswathappa, Essentials of Business Environment, Himalaya Publishing 4. House, New Delhi 5. Mishra And Puri, Indian Economy, Himalaya Publishing House, New Delhi 6. Business Environment Raj Aggarwal Excel Books, Delhi 7. Strategic Planning for Corporate Ramaswamy V McMillan, New Delhi 8. Business and society - Lokanathan and Lakshmi Rajan, Emerald Publishers. 9. Economic Environment of Business - M. Adhikary, Sultan Chand & Sons.



Semester - II

(Core Course)

BC- 1016 L-T-P-C Principles of Management 3-0-0-3

Objective: The objective of the course is to provide the student with an understanding of

basic management concepts, principles & practices.


1. Understand management, managerial functions and Behavioral Approaches.

2. Learn business analysis tools like Five-force analysis, SWOT/TOWS/WOTS-UP,

BCG Matrix, and Competitor Analysis.

3. Understand concept of staffing, leadership, directing, co-ordination and controlling.

Course Content

Module 01: Nature of Management

Management: Concept, Significance, Role & Skills, Levels of Management,

Concepts of PODSCORB, Managerial Grid.

Evolution of Management thoughts, Contribution of F.W Taylor, Henri Fayol and

Contingency Approach.

Module 02: Planning and Decision Making

Planning: Meaning, Importance, Elements, Process, Limitations and MBO.

Decision Making: Meaning, Importance, Process, Techniques of Decision Making.

Module 03: Organizing

Organizing: Concepts, Structure (Formal & Informal, Line & Staff and Matrix),

Meaning, Advantages and Limitations


Departmentation: Meaning, Basis and Significance

Span of Control: Meaning, Graicunas Theory, Factors affecting span of Control

Centralization vs. Decentralization

Delegation: Authority & Responsibility relationship

Module 04: Directing, Leadership, Co-ordination and Controlling

Directing: Meaning and Process

Leadership: Meaning, Styles and Qualities of Good Leader

Co-ordination as an Essence of Management

Controlling: Meaning, Process and Techniques

Recent Trends: Green Management &CSR


1. Principles of Management, Ramasamy , Himalya Publication ,Mumbai 2. Principles of Management, Tripathi Reddy , Tata Mc GrewHill 3. Management Text & Cases, VSP Rao , Excel Books, Delhi

4. Management Concepts and OB , P S Rao & N V Shah ,Ajab Pustakalaya 5. Essentials of Management, Koontz II & W , Mc. Grew Hill , NewYork 6. Principles of Management-Text and Cases –Dr..M. Sakthivel Murugan, New Age

Publications.



Semester - II

(Ability Enhancement Courses (AEC))

HU- 1002 L-T-P-C Business Communication-II 2-1-0-3

Objective: The objective of this course is to Learn, practice and acquires the skills

necessary to deliver effective presentations, understand the intricacies of interview &

develop skills to perform satisfactorily, recognize the relevance of effective

communications skills to succeed in academic, work and social environments and

Analyze business situations and create appropriate business communications.


1. Increase confidence in speaking publicly: articulate clear questions & ideas

in class discussion; listen thoughtfully & respectfully to others’ ideas; & amp;

prepare, organize & deliver engaging oral presentations.

2. Formulate responses in a way that best demonstrates their skills, experiences

& accomplishments in an interview.

3. Develop both written and oral communication skills to produce clear, complete,

accurate messages.

Course Content

Module 01: Presentation Skills

Presentations: (to be tested in tutorials only) 4 Principles of Effective Presentation.

Effective use of OHP, Effective use of Transparencies, How to make a Power-Point

Presentation

Module 02: Group Communication

Interviews: Group Discussion Preparing for an Interview, Types of Interviews–Selection,

Appraisal, Grievance, Exit. Meetings: Need and Importance of Meetings, Conduct of


Meeting and Group Dynamics Role of the Chairperson, Role of the Participants, Drafting

of Notice, Agenda and Resolutions. Conference: Meaning and Importance of Conference

Organizing a Conference Modern Methods: Video and Tele – Conferencing.

Public Relations: Meaning, Functions of PR Department, External and Internal Measures

of PR.

Module 03: Business Correspondence

Trade Letters: Order, Credit and Status Enquiry, Collection (just a brief introduction to be

given) Only following to be taught in detail:- Letters of Inquiry, Letters of Complaints,

Claims, Adjustments Sales Letters, promotional leaflets and fliers Consumer Grievance

Letters, Letters under Right to Information (RTI) Act [Teachers must provide the students

with theoretical constructs wherever necessary in order to create awareness. However

students should not be tested on the theory.]

Module 04: Language and Writing Skills

Reports: Parts, Types, Feasibility Reports, Investigative Reports.

Summarization: Identification of main and supporting/sub points presenting these in a

cohesive manner.

Text / Reference Books

1. How to Prepare, Stage and Deliver Winning Presentations. Leech T. 2nd Ed. Prentice Hall. 2004.

2. How to Succeed in Group Discussions and Personal Interviews. Mandal S. Jaico Publishers, 2004.

3. Effective Technical Communication. Rizvi A. 11th Ed. Tata McGraw-Hill 4. Publishing Company Ltd, 2005. 5. How to write Reports and Proposals. Forsyth, P. Kogan Page, 2010. 6. Effective Business Communication. Murphy, Herta & Hilde Brandt, Herbert

W. McGraw Hill, 1984. 7. Cover Letters. Fein R. Jaico Publishers, 2005. 8. Report Writing. Graves & amp; Harold F. Prentice Hall, 1965. 9. Public Relations Handbook. Darrow, Richard, Forrstal, Dan & amp; Coolman,

Aubrey. The Dartwell Co., 1967 10. Communication Systems and Procedures for Modern Office. K. Nathan. Prentice

Hall. 1983.



Semester - III

(Core Course)

BC- 2001 L-T-P-C Business Planning & Entrepreneurial Management 3-0-0-3

Objective: The main aim of the course is to make student to familiarize with

Entrepreneurship is one of the major focus areas of the discipline of Management. This

course prepares students to take the responsibility of full line of management function of

a company with special reference to SME sector.


1. Familiarize with Entrepreneurship.

2. Develop entrepreneurs for future.

3. Know and fulfill responsibilities towards management function.

Course Content

Module 01: Foundations of Entrepreneurship Development

Foundations of Entrepreneurship Development: Concept and Need of Entrepreneurship

Development Definition of Entrepreneur, Entrepreneurship, Importance and significance

of growth of entrepreneurial activities Characteristics and qualities of entrepreneur;

Theories of Entrepreneurship: Innovation Theory by Schumpeter &Imitating Theory of

High Achievement by McClelland, X-Efficiency Theory by Leibenstein, Theory of Profit by

Knight: Theory of Social change by Everett Hagen; External Influences on

Entrepreneurship Development: Socio-Cultural, Political, Economical, Personal. Role of

Entrepreneurial culture in Entrepreneurship Development.

Module 02: Types & Classification Of Entrepreneurs


Intrapreneur –Concept and Development of Intrapreneurship: Women Entrepreneur –

concept, development and problems faced by Women Entrepreneurs, Development of

Women Entrepreneurs with reference to Self Help Group; Social entrepreneurship–

concept, development of Social entrepreneurship in India. Importance and Social

responsibility of NGO’s. Entrepreneurial development Program (EDP)– concept, factor

influencing EDP. Option available to Entrepreneur. (Ancillarisation, BPO, Franchise,

M&A)

Module 03: Entrepreneur Project Development &Business Plan

Innovation, Invention, Creativity, Business Idea, Opportunities through change, Idea

generation– Sources-Development of product /idea, Environmental scanning and SWOT

analysis, Creating Entrepreneurial Venture-Entrepreneurship Development Cycle,

Business Planning Process-The business plan as an Entrepreneurial tool, scope and

value of Business plan, Elements of Business Plan, Objectives, Market and Feasibility

Analysis, Marketing, Finance, Organization &Management, Ownership, Critical Risk

Contingencies of the proposal, Scheduling and milestones.

Module 04: Venture Development

Steps involved in starting of Venture; Institutional support to an Entrepreneur; Venture

funding, requirements of Capital (Fixed and working) Sources of finance, problem of

Venture set-up and prospects; Marketing: Methods, Channel of Marketing, Marketing

Institutions and Assistance; New trends in entrepreneurship.

Text/Reference Books 1. Dynamics of Entrepreneurial Development Management, Vasant Desai, Himalaya

Publishing House. 2. Entrepreneurial Development, S.S. Khanna 3. Entrepreneurship & Small Business Management, C L Bansal, Haranand

Publication. 4. Entrepreneurial Development in India - Sami Uddin, Mittal Publication 5. Entrepreneur Vs Entrepreneurship- Human Diagno.



Semester - III

(Core Course)

BC- 2002 L-T-P-C Accounting for Managerial Decisions 3-0-0-3

Objective: To learn new age management learners with basic accounting fundamentals;

develop financial analysis skills and core concepts of business finance for managing a

business.


1. Learn Accounting fundamentals

2. Develop financial analysis.

3. Know the core concepts of business finance.

Course Content

Module 01: Analysis and Interpretation of Financial statements

Study of balance sheet of limited companies. Study of Manufacturing, Trading, Profit and

Loss A/c of Limited Companies; Vertical Form of Balance Sheet and Profit & Loss A/c-

Trend Analysis, Comparative Statement &Common Size.

Module 02: Ratio analysis and Interpretation

Ratio analysis and Interpretation(based on vertical form of financial statements) including

conventional and functional classification restricted to: Balance sheet ratios: Current ratio,

Liquid Ratio, Stock Working capital ratio, Proprietory ratio, Debt Equity Ratio, Capital

Gearing Ratio. Revenue statement ratios: Gross profit ratio, Expenses ratio, Operating

ratio, Net profit ratio, Net Operating Profit Ratio, Stock turnover Ratio, Debtors Turnover,

Creditors Turnover Ratio, Combined ratios: Return on capital Employed (including Long

term borrowings), Return on Proprietors fund (Shareholder fund and Preference Capital),


Return on Equity Capital, Dividend Payout Ratio, Debt Service Ratio, Different modes of

expressing ratios:-Rate, Ratio, Percentage, Number. Limitations of the use of Ratios

Module 03: Cash flow statement

Preparation of cash flow statement (Accounting Standard-3 (revised).

Module 04: Working capital

Working capital-Concept, Estimation of requirements in case of Trading & Manufacturing

Organizations, Receivables management-Meaning &Importance, Credit Policy Variables,

methods of Credit Evaluation(Traditional and Numerical- Credit Scoring); Monitoring the

Debtors Techniques [DSO, Ageing Schedule].


1. Srivastava R M, Essentials of Business Finance, Himalaya Publications 2. Anthony R N and Reece JS. Accounting Principles, Hoomwood Illinos, Richard D.

Irvin 3. Bhattacharya SK and Dearden J. - Accounting for Management. Text and Cases,

New Delhi. 4. Hingorani NL and ramanthan AR - Management Accounting, New Delhi 5. Ravi M. Kishore , Advanced management Accounting , Taxmann , New Delhi. 6. Maheshwari SN - Management and Cost Accounting, Sultan Chand, New Delhi 7. Gupta, SP - Management Accounting, Sahitya Bhawan , Agra.



Semester - III

(Core Course)

BC- 2003 L-T-P-C Strategic Management 3-0-0-3

Objective: The main aim of the course is to understand the management policies and

strategies at every Level critically examine the management of the entire enterprise,

formulate policies and Strategies to develop conceptual skills in this area as well as their

application in the corporate world.

Learning Outcome: The learner will be able to

1. Manage policies and strategies at different level of management.

2. Critically examine the management of the entire enterprise

3. Developing conceptual skills.

Course Content


Business Policy-Meaning, Nature, Importance, Strategy-Meaning, Definition, Strategic

Management-Meaning, Definition, Importance, Strategic management, Process & Levels

of Strategy and Concept and importance of Strategic Business Units (SBU’s), Strategic

Intent-Mission, Vision, Goals, Objective, Plans.

Module 02: Strategy Formulation

Environment Analysis and Scanning (SWOT), Corporate Level Strategy (Stability,

Growth, Retrenchment, Integration and Internationalization), Business Level

Strategy(Cost Leadership, Differentiation, Focus), Functional Level Strategy(R&D, HR,

Finance, Marketing, Production).

Module 03: Strategic Implementation


Models of Strategy making, Strategic Analysis& Choices &Implementation: BCG Matrix,

GE 9Cell, Porter5 Forces, 7S Frame Work, And Implementation: Meaning, Steps and

implementation at Project, Process, Structural, Behavioural, Functional level.

Module 04: Strategic Evaluation & Control

Strategic Evaluation & Control: Meaning, Steps of Evaluation & Techniques of Control

Synergy: Concept, Types, evaluation of Synergy. Synergy as a Component of Strategy &

its Relevance, Change Management: Elementary Concept.


1. Kazmi Azhar, Business Policy & Strategic Management, Tata McGraw Hill. 2. P.K. Ghosh: Business Policy , Strategy , Planning and Management 3. Christensen, Andrews Dower: Business Policy- Text and Cases 4. William F. Gkycj: Business Policy – Strategy Formation and Management Action 5. Bongee and Colonan: Concept of Corporate Strategy.



Semester - III

(Core Course)

BC- 2004 L-T-P-C Project Work on Small Business 0-0-0-2

Objective: The project work will be on a topic decided by the student with consultation

of the guide allotted by the School of Management. The Project report will be on the recent

topic and cover its importance, relevance with benefits and limitations. The topic must be

related with the subject concern and the same will be completed with the complete

guidance of the guide. A report on the same more than 30 pages is submitted with the

real work done and with relevant information.



Semester - III

(Core Course)

BC- 2005 L-T-P-C Introduction to Cost Accounting 3-0-0-3

Pre-requisite Basic concept of Accounting

Objective: The main aim of the course is to exposes the students to the basic concepts

and the tools used in Cost Accounting with the principles and procedure of cost

accounting and to apply them to different practical situations.

Outcomes: Learner will be able to

1. Acquire theoretical framework of Cost accounting with its components.

2. Learn about Direct material, Labour and overhead allocations and apportionment.

3. Learn about Job costing, contract costing, process costing, methods of costing and

its practical use.

Course Content


Meaning, Nature and scope-Objective of Cost Accounting-Financial Accounting v/s Cost

Accounting- Advantages and disadvantages of Cost Accounting- Elements of Costs-Cost

classification (concept only)- - Installation of Cost Accounting System, Process (Simple

and Inter process) and Job Costing (Practical Problems)

Module 02: Elements of Cost

Material Costing- Stock valuation (FIFO & weighted average method), EOQ, EOQ with

discounts; Calculation of Stock levels (Practical Problems). Labour Costing – (Bonus and

Incentive Plans) (Practical Problems). Overhead Costing (Primary and Secondary

Distribution).


Module 03: Cost Projection

Cost Sheet (Current and Estimated)) (Practical Problems), Reconciliation of financial

accounts and cost accounting (Practical Problems).

Module 04: Emerging Cost Concepts

Uniform Costing and Inter-firm Comparison, Emerging Concepts – Target Costing,

Benchmarking, JIT, The Balanced Scorecard; Strategic Based Control; concept, process,

implementation of Balanced Scorecard, Challenges in implementation of Balanced

Scorecard.


1. Cost Accounting-Principles and Practice; Arora M.N: Vikas, New Delhi. 2. Cost Accounting; Jain S.P. and Narang K.L: Kalyani New Delhi. 3. Principles of Management Accounting; Anthony Robert, Reece, et at: Richard D. Irwin Inc. Illinois. 4. Cost Accounting - A Managerial Emphasis; Prentice-Hall of India, Horngren, Charles, Foster and Datar: New Delhi. 5. Maheshwari, S.N. and S.N. Mittal. Cost Accounting: Theory and Problems. ShriMahavir Book Depot, New Delhi.

6. Iyengar, S.P. Cost Accounting. Sultan Chand & Sons, Delhi.



Semester - III

(Skill Enhancement Course)

CH- 2001 L-T-P-C Environment Management 3-0-0-3

Pre-requisite Basic concept of Environment

Objective: This paper introduces the students to the basics of Environmental science.

Major issues like renewable & non-renewable sources of energy, pollution problems &

social impact of the environment are discussed from a scientific perspective. This course

also provides an insight on management of natural resources. Global issues like acid rain,

ozone depletion, climate changes & population explosion are also discussed.


1. Illustrate Depleting Nature of Environmental Resources, Global Environmental Crisis

2. Adapt to 3R (Reuse, Recovery, Recycle).

3. Study different control measures related to Environmental Pollution.

4. Motivating students to participate in environment protection and environment

improvement

5. Acquiring skills to help the concerned individuals in identifying and solving

environmental problems.

Course Content

Module 01: Environmental Concepts

Environment: Definition and composition, Lithosphere, Atmosphere, Hydrosphere,

Biosphere: Biogeochemical cycles- Concept and water cycle: Ecosystem & Ecology;

Food chain, food web & Energy flow pyramid; Resources: Meaning, classification

(Renewable & non-renewable), types & Exploitation of Natural resources in sustainable

manner.


Module 02: Environment degradation

Degradation-Meaning and causes, degradation of land, forest and agricultural land and

its remedies; Pollution – meaning, types, causes and remedies (land, air, water and

others); Global warming: meaning, causes and effects; Disaster Management: meaning,

disaster management cycle; Waste Management: Definition and types -solid waste

management anthropogenic waste, e-waste & biomedical waste (consumerism as a

cause of waste).

Module 03: Sustainability and role of business

Sustainability: Definition, importance and Environment Conservation; Environmental

clearance for establishing and operating Industries in India; EIA, Environmental auditing,

ISO 14001; Salient features of Water Act, Air Act and Wildlife Protection Act: Carbon bank

& Kyoto protocol.

Module 04: Innovations in business- an environmental perspective Non-

Conventional energy sources- Wind, Bio-fuel, Solar, Tidal and Nuclear Energy. Innovative

Business Models: Eco-tourism, Green marketing, Organic farming, Eco- friendly

packaging, Waste management projects for profits ,other business projects for greener

future.


1. Environment Management, N.K. Uberoi , Excel Books, Delhi 2. Environmental Management- Text & Cases, Bala Krishnamoorthy, Prentice Hall

of India. 3. Environmental Management-National and global Perspectives, Swapan C. Deb,

JAICO. 4. Environmental Management, Dr. Anand S. Bal, Himalaya Publishing House 5. Environmental Priorities in India, Khoshoo, Environmental Society (N. Delhi).



Semester IV

(Core Course)

BC-2007 L-T-P-C Business Economics- II 3-0-0-3 Pre-requisite Business Economics- I Objective: The main aim of the course is to understand the Macroeconomic Data and

Theory, Money, Inflation and Monetary Policy, Constituents of Fiscal Policy with Theory

and Issues of International Trade.


1. Learn Macroeconomic Data and Theory.

2. Money, Inflation and Monetary & Fiscal Policy.

3. Learn Theory and Issues of International Trade.

Course Content

Module 01: Introduction to Macroeconomic Data and Theory

Macroeconomics: Meaning, Scope and Importance, Circular flow of aggregate income

and expenditure: closed and open economy models; The Measurement of national

product: Meaning and Importance - conventional and Green GNP and NNP concepts -

Relationship between National Income and Economic Welfare.

Short run economic fluctuations: Features and Phases of Trade Cycles

The Keynesian Principle of Effective Demand: Aggregate Demand and Aggregate Supply

- Consumption Function - Investment function - effects of Investment Multiplier on

Changes in Income and Output.

Module 02: Money, Inflation and Monetary Policy

Money Supply: Determinants of Money Supply - Factors influencing Velocity of Circulation

of Money


Demand for Money: Classical and Keynesian approaches and Keynes’ liquidity

preference theory of interest

Money and prices: Quantity theory of money - Fisher’s equation of exchange - Cambridge

cash balance approach Inflation: Demand Pull Inflation and Cost Push Inflation - Effects

of Inflation- Nature of inflation in a developing economy.

Monetary policy: Meaning, objectives and instruments, inflation targeting.

Module 03: Constituents of Fiscal Policy

Role of a Government to provide Public goods- Principles of Sound and Functional

Finance; Fiscal Policy: Meaning, Objectives - Contra cyclical Fiscal Policy and

Discretionary Fiscal Policy ; Instruments of Fiscal policy : Canons of taxation - Factors

influencing incidence of taxation - Effects of taxation Significance of Public Expenditure -

Social security contributions- Low Income Support and Social Insurance Programmes -

Public Debt - Types, Public Debt and Fiscal Solvency, Burden of debt finance

Union budget -Structure- Deficit concepts-Fiscal Responsibility and Budget Management

Act

Module 04: Open Economy: Theory and Issues of International Trade

The basis of international trade :Ricardo’s Theory of comparative cost advantage - The

Heckscher – Ohlin theory of factor endowments- terms of trade - meaning and types

Factors determining terms of trade - Gains from trade - Free trade versus protection

Foreign Investment : Foreign Portfolio investment- Benefits of Portfolio capital flows-

Foreign Direct Investment - Merits of Foreign Direct Investment - Role of Multinational

corporations

Balance of Payments: Structure -Types of Disequilibrium - Measures to correct

disequilibrium in BOP.

Foreign Exchange and foreign exchange market: Spot and Forward rate of Exchange-

Hedging, Speculation and Arbitrage -Fixed and Flexible exchange rates- Managed

flexibility.

Text/Reference Books 1. Lewicki, Saunders & Barry - Negotiation (Tata Mc Graw Hill, 5th Ed.) 2. D. Singh - Negotiation Made Simple (Excel Books, 1st Ed.)



Semester IV

(Core Course)

BC-2008 L-T-P-C

E-Commerce 3-0-1-4

Objective: The subject aims to enhance the understanding of ecommerce in Indian

context, about various business models & their marketing practices.

Learning outcome: Learner will be able to

1. Know advantages, disadvantages & reasons for transacting online.

2. Understand elements of a business model & categorizing major E-commerce.

3. Learn Models & methods of e–payme[nts with data security features.

4. Acquaint with tools for website designing for business.

Course Content


Meaning, nature, concepts, advantages, disadvantages & reasons for transacting online,

types of E-Commerce, e-commerce business models, forces behind e-commerce.

Module 02: Technology in E-commerce

Technology used in E-commerce: The dynamics of world wide web & internet (meaning,

evolution & features) ; Designing, building & launching e-commerce website (A systematic

approach involving decisions regarding selection of hardware, software, outsourcing vs.

in-house development of a website)

Module 03: Security & Encryption

Security & Encryption: Need & concepts, the e-commerce security environment:

(dimension, definition & scope of e-security), security threats in the E-commerce

environment (security intrusions & breaches, attacking methods like hacking, sniffing,


cyber-vandalism etc.), technology solutions (Encryption, security channels of

communication, protecting networks & protecting servers & clients),

IT Act 2000 & Cyber Crimes: IT Act 2000: Definitions, Digital signature, Electronic

governance, Attribution, acknowledgement & dispatch of electronic records

Module 04: E-payment System and Analytics

Models & methods of e–payments (Debit Card, Credit Card, Smart Cards, e-money),

digital signatures (procedure, working & legal position), payment gateways, online

banking (meaning, concepts, importance, electronic fund transfer, automated clearing

house, automated ledger posting), risks involved in e-payments. Website designing:

Introduction to HTML tags &attributes, Web Analytics: discovering which channels

influenced your subscribers and buyers. Create custom reports.

List of Experiments S. No Title of the Experiment

1 Write a program to create a web page, with suitable design & formatting

2 Write a program to create OL, UL & DL

3 Write a program to add images in a webpage.

4 Write a program to create tables

5 Write a program to insert hyperlinks for text, & other objects in webpage.

6 Write a program to create frames on a webpage.

7 Write a program to create forms with different form controls

8 Cascading Style Sheets

9 Web analytics

10 User behavior Reports and analysis


1. E-Commerce. Kenneth C. Laudon and Carlo Guercio Traver. Pearson Education. 2. E-commerce: Strategy, Technology and Applications. David Whiteley. McGraw Hill

Education


3. Electronic Commerce: Framework, Technology and Application, Bharat Bhaskar, 4th Ed. McGraw Hill Education

4. E-Commerce: An Indian Perspective, PT Joseph, PHI Learning 5. E-commerce KK Bajaj and Debjani Nag, , McGraw Hill Education 6. E-Commerce TN Chhabra, Dhanpat Rai and Co. 7. E-Commerce, Sushila Madan, Taxmann



Semester IV

(Core Course)

BC- 2009 L-T-P-C Ethics & Governance 4-0-0-4

Objective: The main aim of the course is to understand significance of ethics and ethical

practices in businesses, to learn applicability of ethics in functional areas like marketing,

finance and human resource management, for understanding of emerging need and

growing importance of good governance and CSR by organizations.


1. Know the significance of ethics and ethical practices in businesses.

2. Understand need and importance of good governance and CSR by organizations

3. know CSR and Corporate Governance practiced by various organizations.

Course Content

Module 01: Introduction to Ethics and Business Ethics

Ethics: Concept of Ethics, Evolution of Ethics, Nature of Ethics- Personal, Professional,

Managerial Importance of Ethics, Objectives, Scope, Types- Transactional, Participatory

and Recognition

Business Ethics: Meaning, Objectives, Purpose and Scope of Business Ethics Towards

Society and Stakeholders, Role of Government in Ensuring Business Ethics; Principles

of Business Ethics, 3 Cs of Business Ethics- Compliance, Contribution and

Consequences Myths about Business Ethics; Ethical Performance in Businesses in India

Module 02: Ethics in Marketing, Finance and HRM

Ethics in Marketing: Ethical issues in Marketing Mix, Unethical Marketing Practices in

India, Ethical Dilemmas in Marketing, Ethics in Advertising and Types of Unethical

Advertisements Ethics In Finance: Scope of Ethics in Financial Services, Ethics of a


Financial Manager -Legal Issues, Balancing Act and Whistle Blower, Ethics in Taxation,

Corporate Crime - White Collar Crime and Organised Crime, Major Corporate Scams in

India, Role of SEBI in Ensuring Corporate Governance, Cadbury Committee Report,

1992; Ethics in Human Resource Management: Importance of Workplace Ethics,

Guidelines to Promote Workplace Ethics, Importance of Employee Code of Conduct,

Ethical Leadership.

Module 03: Corporate Governance

Concept, History of Corporate Governance in India, Need for Corporate Governance

Significance of Ethics in Corporate Governance, Principles of Corporate Governance,

Benefits of Good Governance, Issues in Corporate Governance.

Theories- Agency Theory, Shareholder Theory, Stakeholder Theory and Stewardship

Theory; Corporate Governance in India, Emerging Trends in Corporate Governance,

Models of Corporate Governance, Insider Trading

Module 04: Corporate Social Responsibility (CSR)

Meaning of CSR, Evolution of CSR, Types of Social Responsibility, Aspects of CSR-

Responsibility, Accountability, Sustainability and Social Contract; Need for CSR; CSR

Principles and Strategies; Issues in CSR; Social Accounting; Tata Group’s CSR Rating

Framework; Sachar Committee Report on CSR; Ethical Issues in International Business

Practices; Recent Guidelines in CSR; Society’s Changing Expectations of Business With

Respect to Globalization; Future of CSR.


1. Laura P. Hartman, Joe Des Jardins, Business Ethics, Mcgraw Hill, 2nd Edition 2. C. Fernando, Business Ethics – An Indian Perspective, Pearson, 2010 3. Joseph Des Jardins, An Introduction to Business Ethics, Tata McGraw Hill, 2nd Edition 4. Richard T DeGeorge, Business Ethics, Pearson, 7th Edition 5. A.K. Gavai, Business Ethics, Himalaya Publishing House, 2008 6. S.K. Mandal, Ethics is Business and Corporate Governance, McGraw Hill, 2010 7. Laura Pincus Hartman, Perspectives in Business Ethics, McGraw Hill International Editions, 2012



Semester IV

(Core Course)

BC-2100 L-T-P-C

Seminar on Contemporary Issues 0-0-0-5

Objective: Students have to cultivate habit to keep abreast of latest developments in

corporate sector of the country. Accordingly students will be assigned a specific

contemporary issue which needs attention of young generation. All students will be

allotted different topics, who will prepare the subject allotted and seek approval by the

faculty supervisor. Students will make presentation in presence of all SOM students

followed by question and answers. Evaluation will be by consensus of faculty members.



Semester - V

(Core Course)

BC- 3001 L-T-P-C Company Law 4-0-0-4

Objective: The objective of the course is to impart basic knowledge of the important

company legislation, formation along with relevant case law.


1. Acquaint themselves with the fundamentals about the formation and types of

companies.

2. Learn about concepts as authorized capital and basic documents of company.

3. Understand management and the role which company law plays in the affairs of a

business firm.

4. Understand how various laws prevent any sort of mismanagement in a company.

5. Know about company board, meeting and winding up of a company.

Course Content

Module 01: Introduction to Company and Types

Administration of Company Law [including National Company Law Tribunal (NCLT),

National Company Law Appellate Tribunal (NCLAT), Special Courts]; Characteristics of

a company; lifting of corporate veil; types of companies including one-person company,

small company and dormant company; association not for profit; illegal association;

formation of company, on-line filing of documents, promoters, their legal position, pre-

incorporation contract; on-line registration of a company.

Module 02: Memorandum of association, Articles of association

Memorandum of association, Articles of association, Doctrine of constructive notice and

indoor management prospectus-shelf and red herring prospectus. Misstatement in


prospectus, forfeiture of share, transmission of shares, buyback and provisions regarding

buyback, bonus share

Module 03: Key Managerial Personnel

Management: Classification of directors, women directors, independent director, small

shareholder’s director; Disqualifications, director identity number (DIN); Appointment;

Legal positions, powers and duties; removal of directors; Key managerial personnel,

managing director, manager.

Module 04: Meetings

Meetings of shareholders and board; Types of meeting, convening and conduct of

meetings, postal ballot, meeting through video conferencing, e-voting; Committees of

Board of Directors - Audit Committee, Auditors' Report Nomination and Remuneration

Committee.

Module 05: Winding up of Company

Winding Up - Concept and modes of Winding Up. Insider Trading, Whistle-Blowing –

Insider-Trading; meaning and legal provisions

Texts / Reference Books

1. KapoorG K and Sanjay Dhamija, Company Law, Bharat Law House, Delhi. 2. Kumar, Anil, Corporate Laws, Indian Book House, Delhi 3. Chadha, Reena and SumantChadha, Corporate Laws, Scholar Tech Press,

Delhi. 4. Avtar Singh, Introduction to Company Law, Eastern Book Company, Delhi. 5. Ramaiya, A Guide to Companies Act, LexisNexis, Wadhwa and Buttersworth. 6. Manual of Companies Act, Corporate Laws and SEBI Guideline, Bharat Law

House, NewDelhi. 7. A Compendium of Companies Act, 2013, along with Rules, by Taxmann

Publications. 8. Gower and Davies, Principles of Modern Company Law, Sweet & Maxwell. 9. Nolakha,R. L, Company Law, Ramesh book publishing, Jaipur. 10. Sharma, J.P., An Easy Approach to Corporate Laws, Ane Books Pvt. Ltd., New

Delhi.



Semester - V

(Core Course)

BC- 3002 L-T-P-C Digital Business 2-0-1-3

Objective: Students should know Digital Business, framework of Drivers of digital

business- Mobile, Cloud Computing, Social media. Further students understand the E-

Business- Meaning, Retailing in e- Business-products and services, consumer behavior.

Developing the Digital Business Support services- e-CRM, e-SCM, e-banking, ERP,

Mobile Computing and to know about -Building Digital business Applications and

Infrastructure, IAAS, SAAS, PAAS, Information Super Highway, Collaboration Tools.


1. Understand the Concepts of Digital Business and various e-business models

2. Understand the Digital Business Infrastructure and Challenges.

3. Gain insight on the drivers of digital business and Security, ethics and societal impact

of digital Business.

4. Gain an insight on E-business strategy formulation.

Course Content


Background and current status, E-market places, structures, mechanisms, economics

and impacts Difference between physical economy and digital economy.

Module 02: Drivers of digital business

Big Data & Analytics, Mobile, Cloud Computing, Social media, BYOD and Internet of

Things (digitally intelligent machines/services) Opportunities and Challenges in Digital

Business


Module 03: Digital Business Support services

e-CRM, e-SCM, e-banking, ERP as e – business backbone, Mobile Computing.

Module 04: Digital business Applications and Infrastructure

Understanding -Building Digital business Applications and Infrastructure, IAAS, SAAS,

PAAS, Information Super Highway Collaboration Tools

Module 05: Managing E-Business

Managing Knowledge, Management skills for e-business, Launching a successful online

business and E - Business project, Legal, Ethics and Societal impacts of E- Business,

Managing Risks in e –business Security Threats to e-business -Security Threats,

Encryption, Cryptography, Digital Signatures, Digital Certificates.

Module 06: Case studies and presentations


1. Digital Business Concepts and Strategy –Eloise Coupey, 2nd Edition –Pearson

2. Digital Business Discourse Erika Darics, April 2015, Palgrave Macmillan

3. Digital Business and E-Commerce Management, 6th edition –Dave Chaffey,

August 2014.

4. Digital Strategy – A guide to Digital Business Transformation by Alexander Rauser.

5. Trend and Challenges in Digital Business Innovation–Authors–Vinocenzo

Morabito, Italy- Springer 6. Introduction to E-business-Management and Strategy-Colin Combe, ELSVIER,

2006.



Semester V

(Core Course)

BC-3100 L-T-P-C

Summer Internship 0-0-0-4

Objective: Summer internships offer students personal & real world spirits & exposes to

an actual working life, an experiential foundation to their career choices & the chance to

build valuable business networks. Under this program, each student undergoes training

in any functional areas of management in an industry for a minimum period of four weeks

during the summer vacation after completion of the IV Semester. Through these training

students are expected to get exposure with the various managerial procedures &

correlate with the knowledge they gained in the classroom. Student will execute a small

project having relevance to the industry under the supervision of competent personnel in

the industry & a faculty member of the School of Management. After completion of the

internship, students are required to prepare a report on the basis of the activities

performed during the internship, as per the prescribed format/ guidelines. The report, duly

certified by the supervisors, should be submitted to the Head of the Department. The

report should also be presented in the form of a seminar in the V Semester. Evaluation

of the Summer Internship will be done as per the approved procedure.



Semester V

(Discipline Specific Elective)

BC-3101 L-T-P-C Service Marketing 3-0-0-3

Objective: The objective of this course is to acquaint the students to the uniqueness of

the services characteristics & its marketing implications. The intent of the course analyzes

several facets in the area of services marketing essential for the success of a service

sector firm.


1. Understand the concepts, tools and techniques relevant to service marketing

2. Develop an insight into basic marketing mix issues in services

3. Go through the complexities of buying Behavior in context of service as a product

4. Solve the strategic marketing problems faced by marketing managers

5. Design service selling strategies.

Course Content

Module 01: Introduction – Difference between Products & services, Key characteristics

of services

Module 02: Consumer Behavior in Services

Module 03: Services Marketing Mix decisions- 7Ps, SERVQUAL model

Module 04: Managing Demand, capacity & service assets

Module 05: Managing Customer Relationships- CRM as a tool for customer

satisfaction and retention, service blueprints – moments of truth, Leaking bucket theory

Module 06: New developments in service marketing –Peer to Peer sharing (Airbnb,

Uber, OLA)


Text/Reference Books 1. Services Marketing International Edition –Zeithamal V., M. J. Bitner and

D.Gremeler 2. Services Marketing – Text and Cases – Rajendra Nargundkar, 2nd Edition by

McGraw-Hill Companies 3. Services Marketing by Lovelock, Wirtz & Chatterjee 7 edition 4. Services Marketing, Indian Edition By Valarie A Zeithmal, Dwayne D Gremler,

Mary Jo Bitner, Ajay Pandit.



Semester V


BC-3102 L-T-P-C Human Resource Management 3-0-0-3

Objective: The objective of the course is to acquaint students with the techniques &

principles to manage human resource of an organization.


1. Explain the importance of human resources and their effective management in

organizations.

2. Demonstrate a basic understanding of different tools used in forecasting and planning

human resource needs.

3. Analyze the key issues related to administering the human elements such as

motivation, compensation, appraisal, career planning, diversity, ethics, and training.

Course Content


Introduction: Human Resource Management: Concept & Functions, Role, Status &

competencies of HR Manager, HR Policies, Evolution of HRM, HRM vs. HRD. Emerging

challenges of Human Resource Management, workforce diversity, empowerment;

downsizing; VRS; Human Resource Information System

Acquisition of Human Resource: Human Resource Planning- Quantitative & Qualitative

dimensions.

Module 2: Job Analysis, Recruitment & Selection, Induction

Job analysis – job description & job specification; Recruitment – Concept & sources;

Selection – Concept & process; test & interview; placement & induction

Module 3: Training& Development


Training & Development: Concept & Importance; Identifying Training & Development

Needs; Designing Training Programmes; Role-Specific & Competency-Based Training;

Evaluating Training Effectiveness; Training Process Outsourcing; Management

Development; Career Development.

Module 4: Performance Appraisal, Compensation

Performance Appraisal: Nature, objectives & importance; Modern techniques of

performance appraisal; potential appraisal & employee counseling; job changes -

transfers & promotions.

Compensation: concept & policies; job evaluation; methods of wage payments & incentive

plans; fringe benefits; performance linked compensation.

Module 5: Industrial Relations

Maintenance: Employee health & safety; employee welfare; social security; Employer-

Employee relations- an overview; grievance-handling & redressal; Industrial Disputes:

causes & settlement machinery


1. Human Resource and personnel Management- Text and Cases. Aswathappa. K.Tata McGraw-Hill publishing Company ltd. New Delhi.2008.

2. Personnel Management. Edwin Flippo. Prentice Hall India Ltd. New Delhi.2000. 3. Human Resources Management. Gary Dessler. Prentice Hall Of India Private ltd.

New Delhi. 2006. 4. Personnel Management and Industrial Relations. Memoria C. B. Gankar. S. V.,

Himalaya Publishers Co. New Delhi.2007. 5. The Management of Human Resources. Ramaswami. N. T.R. Publications.

Chennai. 2000. 6. Human Resource Management. Rao P.L. Excel book. New Delhi. 2004.



Semester V


BC-3103 L-T-P-C Sales & Distribution Management 3-0-0-3

Objective: The purpose of this course is to acquaint the student with the concepts which

are helpful in developing sound sales and to acquaint the student distribution policy & in

organizing & managing sales force & marketing channels.

Learning outcome: the learner will be able to

1. Develop awareness about the inter-dependence and relationship amongst channels of

distribution

2. Get familiarizes with the concepts, approaches and the practical aspects of the key

decision making variables in sales force and distribution channel management.

3. Understand formalized sales process companies use to manage the decision process

behind a sale.

4. Develop conceptual and practical knowledge to manage channels for enhanced

performance.

Course content


Sales Management: Meaning, Role of Sales Department, Evolution of Sales

Management, Interface of Sales with Other Management Functions, Qualities of a

Sales Manager

Sales Management: Meaning, Developments in Sales Management- Effectiveness

to Efficiency, Multidisciplinary Approach, Internal Marketing, Increased Use of Internet,

CRM, Professionalism in Selling. Structure of Sales Organization – Functional, Product

Based, Market Based, Territory Based, Combination or Hybrid Structure Distribution


Management: Meaning, Importance, Role of Distribution, Role of Intermediaries,

Evolution of Distribution Channels. Integration of Marketing, Sales and Distribution

Module 02: Market Analysis and Selling

Market Analysis: Market Analysis and Sales Forecasting, Methods of Sales Forecasting,

Types of Sales Quotas – Value Quota, Volume Quota, Activity Quota, Combination

Quota, Factors Determining Fixation of Sales Quota, Assigning

Territories to Salespeople

Selling: Process of Selling, Methods of Closing a Sale, Reasons for Unsuccessful

Closing, Theories of Selling – Stimulus Response Theory, Product Orientation Theory,

Need Satisfaction Theory

Selling Skills – Communication Skill, Listening Skill, Trust Building Skill, Negotiation Skill,

Problem Solving Skill, Conflict Management Skill, Selling Strategies –Softsell Vs. Hardsell

Strategy, Client Centered Strategy, Product-Price Strategy, Win- Win Strategy,

Negotiation Strategy, Difference Between Consumer Selling and

Organizational Selling, Difference Between National Selling and International Selling

Module 03: Distribution Channel Management

Management of Distribution Channel – Meaning & Need Channel Partners- Wholesalers,

Distributors and Retailers & their Functions in Distribution Channel,

Difference Between a Distributor and a Wholesaler Choice of Distribution System –

Intensive, Selective, Exclusive Factors Affecting Distribution Strategy – Location

Demand, Product Characteristics, Pricing Policy, Speed or Efficiency,

Distribution Cost Factors Affecting Effective Management Of Distribution Channels

Channel Design Channel Policy, Channel Conflicts: Meaning, Types – Vertical,

Horizontal, Multichannel, Reasons for Channel Conflict, Resolution of Conflicts: Methods

– Kenneth Thomas’s Five Styles of Conflict, Resolution, Motivating Channel Members,

Selecting Channel Partners, Evaluating Channels, Channel Control

Module 04: Performance Evaluation, Ethics and Trends

Evaluation & Control of Sales Performance: Sales Performance – Meaning Methods of

Supervision and Control of Sales Force Sales Performance Evaluation Criteria- Key

Result Areas (KRAs) Sales Performance Review, Sales Management Audit Measuring

Distribution Channel Performance: Evaluating Channels- Effectiveness,


Efficiency and Equity Control of Channel – Instruments of Control – Contract or

Agreement, Budgets and Reports, Distribution Audit Ethics in Sales Management,

New Trends in Sales and Distribution Management

Text/Reference Books 1. Sales Management. Stiil. R. & Englewood Cliffs. Prentice Hall Inc. 1988 2. Professional Sales Management. Anderson. Englewood Cliffs. Prentice Hall Inc.

1992. 3. Professional Personal Selling. Anderson R. & Englewood Cliffs, Prentice Hall Inc.

1991 4. Management of Sales Force. Buskirk. R H & Stanton.W J. Homewood Illinois.

Richard D Irwin. 1983 5. Sales Management: Concepts & Cases. Dalrymple. D J. John. Wiley. 1989 6. Management of a Sales Force. Stanton, William J. Irwin.1993



Semester V


BC- 3104 L-T-P-C Fundamentals of Financial Management 3-0-0-3

Objective: To familiarize the students with the principles and practices of financial

management. To match the needs of current market scenario and upgrade the learner’s

skills and knowledge for long term sustainability.

Outcomes: Learner will be able to

1. Understand basic concept of financial management, time value of money and risk

and return relationship.

2. Learn about Financial and dividend decisions.

3. Know about working capital and its importance for the business and its relation

with profitability.

4. Acquaint with contemporary issues related to financial management.

Course Content

Module 01: Introduction to Financial Management and Valuation

Introduction: Nature, scope and objective of Financial Management, Time value of

money, Risk and return (including Capital Asset Pricing Model), Valuation of securities –

Bonds and Equities.

Module 02: Investment Decision Practices

Investment Decision: The Capital Budgeting Process, Cash flow Estimation, Payback

Period Method, Accounting Rate of Return, Net Present Value (NPV), Net Terminal

Value, Internal Rate of Return (IRR), Profitability Index, Capital budgeting under Risk –


Certainty Equivalent Approach and Risk- Adjusted Discount Rate.

Module 03: Cost of Capital and Capital Structure

Financing Decision: Cost of Capital and Financing Decision: Sources of long-term

financing Estimation of components of cost of capital. Methods for Calculating cost of

equity capital, Cost of Retained Earnings, Cost of Debt and Cost of Preference Capital,

Weighted Average cost of capital (WACC) and Marginal cost of capital. Capital structure

–Theories of Capital Structure (Net Income, Net Operating Income, MM Hypothesis,

Traditional Approach). Operating and financial leverage. Major determinants of capital

structure

Module 04: Dividend Policy

Dividend decisions: Theories for relevance and irrelevance of dividend decision for

corporate valuation; cash and stock dividends; dividend policies in practice

Module 05: Working Capital Management

Working capital decisions: concepts of working capital, the risk-return trade off, sources

of short-term finance, working capital estimation, cash management, receivables

management, inventory management and payables management.

Text/Reference Books:

1. Brigham and Houston, Fundamentals of Financial Management, Cengage Learning

2. Khan and Jain. Basic Financial Management, McGraw Hill Education 3. Chandra, P. Fundamentals of Financial Management. McGraw Hill Education 4. Singh, J.K. Financial Management- text and Problems. 2nd Ed. Dhanpat Rai and

Company, Delhi. 5. Pandey, I.M. Financial Management. Vikas Publications, Delhi.



Semester V


BC- 3105 L-T-P-C Goods & Service Tax 3-0-0-3

Objective: To provide basic knowledge and equip students with application of principles

and provisions of Good and Service Tax and custom duty.


1. Understand basic process of GST with its scope.

2. Learn and understand about Central and State GST with Integrated GST.

3. Acquaint with concept of Custom duty and letter of credit and its significance in

current scenario.

Course Content

Module 01: CGST/SGST

Important terms and definitions under Central Goods and Service Tax Act, 2017 and State

Goods and Service Tax Act, 2017, Basic of GST, Meaning and scope of supply, Levy and

collection of tax. CGST/ SGST - Time and Value of Supply of goods and / or services,

Input Tax Credit, Transitional Provisions, Registration under CGST/SGSCT Act, Filing of

Returns and Assessment, Payment of Tax including Payment of tax on reverse charge

basis, Refund under the Act.

Module 02: CGST/SGST

Maintenance of Accounts and Records, Composition scheme, Job work and its

procedure, Various Exemptions under GST, Demand and recovery under GST,

Miscellaneous provisions under GST.

Module 03: IGST


Scope of IGST, Important terms and definitions under Integrated Goods and Service Tax

Act, 2017, Levy and collection of IGST, Principles for determining the place of supply and

Place of supply of goods and services, Zero rated Supply.

Module 04: GST and Customs

Role of Customs in International Trade, Important Terms & definitions under the Customs

Act, 1962; Assessable Value, Baggage, Bill of entry, Dutiable Goods, Duty Exporter,

Foreign going vessel, Aircraft goods, Import, Import Manifest; Importer, Prohibited Goods,

Shipping Bill, Store, Bill of Lading, Export Manifest.


1. Custom Act 1962 and Rules.

2. Commercial’s GST, Commercial law publisher (India) Pvt Ltd, New Delhi.

3. Datey V.S.: GST Ready Reckoner, Taxman Publication, New Delhi

4. Koolwal, Ashish & Ritu: Goods and Services Tax (2017) Commercial Law Publisher (India) Pvt. Ltd.

5. Patel, Chaudhary: Indirect Taxes, Chaudhary Publication, Jaipur.

6. Goel Pankaj, GST Ready Referencer, (2017) Commercial Law Publisher (India) Pvt. Ltd.

7. Rastogi, Abhishek: Professionals guide to GST Ideation to reality (2017)



Semester V


BC- 3106 L-T-P-C

Investment Analysis & Portfolio Management 3-0-0-3 Objective: To familiarize the students with different investment alternatives, introduce

them to the framework of their analysis and valuation and highlight the role of investor

protection.


1. Develop an understanding of the investment alternatives that exists in the financial

markets.

2. Understand the concepts such as trading at stock exchange and risk & return.

3. Acquaint with the equity analysis and derivatives contracts.

4. Develop ways of analysis of different securities and management of portfolio of

investment.

Course Content

Module 01: Investment Environment and Indian Security Market

The Investment Environment: The investment decision process, Types of Investments –

Commodities, Financial Assets, the Indian securities market, the market participants and

trading of securities, security market indices, sources of financial information, Concept of

return and risk, Impact of Taxes and Inflation on return.

Module 02: Bond and Valuation

Fixed Income Securities: Bond features, types of bonds, estimating bond yields, Bond

Valuation types of bond risks, default risk and credit rating.

Module 03: Fundamental and Technical Analysis

Approaches to Equity Analysis: Introductions to Fundamental Analysis, Technical


Analysis and Efficient Market Hypothesis, dividend capitalization models, and price-

earnings multiple approach to equity valuation.

Module 04: Portfolio Analysis and Financial Derivatives

Portfolio Analysis and Financial Derivatives: Portfolio and Diversification, Portfolio Risk

and Return; Mutual Funds; Introduction to Financial Derivatives; Financial Derivatives

Markets in India.

Module 05: SEBI and Investor Protection Practices

Investor Protection: Role of SEBI and stock exchanges in investor protection; Investor

grievances and their redressal system, insider trading, investors’ awareness program.


1. C.P. Jones, Investments Analysis and Management, Wiley, 8th Edition, Delhi. 2. Prasanna Chandra, Investment Analysis and Portfolio Management, McGraw Hill

Education 3. R.P. Rustogi, Fundamentals of Investment, Sultan Chand & Sons, New Delhi. 4. N.D. Vohra and B.R. Bagri, Futures and Options, McGraw Hill Education, Delhi. 5. P. Pandiyan, Security Analysis and Portfolio Management, 3rd edition. Delhi.



Semester VI


BC- 3009 L-T-P-C Management Accounting 4-0-0-4

Objective: To impart the students, knowledge about the use of financial, cost and

other data for the purpose of managerial planning, control and decision making.


1. Understand management accounting, its use and functions for predicting business

requirements.

2. Learn about budgetary control system and its use with training on the practical

budget making for company.

3. Know about concept of standard and marginal costing, and basic understanding

of decision making.

Course Content


Meaning, Objectives, Nature and Scope of management accounting, Difference between

cost accounting and management accounting, Cost control and Cost reduction, Cost

management

Module 02: Budgetary Control

Budgeting and Budgetary Control: Concept of budget, budgeting and budgetary control,

objectives, merits, and limitations. Budget administration. Functional budgets. Fixed and

flexible budgets. Zero base budgeting. Program and performance budgeting.

Module 03: Standard Costing

Standard Costing and Variance Analysis: Meaning of standard cost and standard costing,


advantages, limitations and applications. Variance Analysis – material, labour, overheads

and sales variances. Disposition of Variances, control ratios.

Module 04: Marginal Costing

Absorption versus Variable Costing: Distinctive features and income determination. Cost-

Volume-Profit Analysis, Profit / Volume ratio. Break-even analysis, algebraic and graphic

methods. Angle of incidence, margin of safety, Key factor, determination of cost

indifference point.

Module 05: Decision Making

Steps in Decision Making Process, Concept of Relevant Costs and Benefits, Various

short term decision making situations – profitable product mix, Acceptance or Rejection

of special/ export offers, Make or buy, Addition or Elimination of a product line, sell or

process further, operate or shut down. Pricing Decisions: Major factors influencing pricing

decisions, various methods of pricing Financial, transfer pricing.


1. Singh, Surender. Management Accounting, Scholar Tech Press, New Delhi. 2. Garrison H., Ray and Eric W. Noreen. Managerial Accounting. McGraw Hill. 3. Goel, Rajiv, Management Accounting. International Book House, 4. Arora, M.N. Management Accounting .Vikas Publishing House, New Delhi. 5. Maheshwari, S.N. and S.N. Mittal. Management Accounting. Shree

Mahavir Book Depot, New Delhi. 6. Singh, S. K. and Gupta Lovleen. Management Accounting – Theory and Practice.

Pinnacle Publishing House. 7. Khan, M.Y. and Jain, P.K. Management Accounting. McGraw Hill Education



Semester VI

(Core Course)

BC- 3010 L-T-P-C Banking and Insurance 4-0-0-4

Objective: To impart knowledge about the basic principles of the banking and insurance.

The learner should know about NPA, credit appraisal and various types of negotiable

instruments. The students also know about insurance, types, risk management practices

and importance of insurance in present scenario.

Learning Outcomes: Learner will be able to

1. Understand banks, banking functions, system, reforms and prudential norms in

present scenario.

2. Know about NPA, credit appraisal, credit monitoring in banking sector of India.

3. Acquaint with banker& customer relationship, rights & duties and negotiable

instruments.

4. Understand insurance business, types, importance, risk management and

significance in present scenario.

Course Content

Module 01: Nationalization of Bank, RBI and NBFC

Growth of banking, RBI & its functions, Nationalization of banks in India, Wealth

Management in banking, Emerging trends in banking, Structure of banking system,

Classification of Commercial banks in India, Financial & Non financial Intermediaries,

Functions of Commercial banks, Plastic Money.

Module 02: Bank Marketing, Principle of Lending & Profitability


Profitability & Efficiency in Indian banks, Bank Marketing & Positioning bank Services in

the market, opportunities & challenges in bank marketing. Principles of lending – various

credit products, Credit appraisal techniques, Credit monitoring, NPA management,

Rebranding in banks.

Module 03: Economic Reforms in Banking and CSR

Impact of globalization on Indian banking, Economic reforms & Efficiency of banking in

India, Corporate Social Responsibility in banks, Work Culture in Indian banking, IT & Core

Banking in banks, Global banking scenario, Risk Management in banks

Module 04: Banking Operation

Introduction to banking Operations, E banking concept, Quality Circles in Banks, Human

Capital management in banks, Liabilities & Assets in banks, Payment & Settlement

system, BPR in banks,

Module 05: Introduction to Insurance, Principles and Risk Management

Introduction to Insurance, Types, Principles & functions, Distribution in bancassurance,

Development of Insurance in India, Risk Management in Insurance, Legal Framework

Texts / Reference Books 1. Agarwal, O.P., Banking and Insurance, Himalaya Publishing House, New Delhi. 2. Satyadevi, C., Financial Services Banking and Insurance ,S. Chand, New

Delhi. 3. Suneja, H.R., Practical and Law of Banking, Himalaya Publishing House, New

Delhi. 4. Chabra, T.N., Elements of Banking Law, Dhanpat Rai and Sons, Delhi. 5. Arthur, C. and C. William Jr., Risk Management and Insurance, McGraw Hill

Publication. 6. Saxena, G.S; Legal Aspects of Banking Operations, Sultan Chand and Sons,

Delhi. 7. Varshney, P.N., Banking Law and Practice, Sultan Chand and Sons, Delhi. 8. Jyotsna Sethi and Nishwan Bhatia, Elements of Banking and Insurance, PHI

Learning.



Semester VI

(Core Course)

BC- 3200 L-T-P-C

Term Paper - - - 2

Objective: Students may be asked to submit a Term Paper on a Minor Project/survey on

any important topic which enhances their knowledge. Faculty supervisors will encourage

empirical surveys based on primary data or a study based on secondary sources. The

objective is to impart knowledge on business researches on small projects which provide

full exposure to students. Students will have to make presentations followed by question-

answer series.



Semester VI


BC- 3107 L-T-P-C Corporate Tax Planning 3-0-0-3

Objective: To provide Basic knowledge of corporate tax planning, assessment and its

impact on decision-making. To know about special provisions relating to non-residents:

double taxation relief, transfer of assets between holding and subsidiary companies.


1. Understand Basic process of tax planning with its scope.

2. Learn about Tax planning with reference to setting up of a new business and

specific management decisions.

3. Understand concept of special provisions relating to non-residents, double taxation

relief, provisions regulating transfer pricing.

Course Content

Module 01: Introduction: Tax planning, tax management, tax evasion, tax avoidance;

corporate tax in India; Types of companies; Residential status of companies and tax

incidence; Tax liability and minimum alternate tax; Tax on distributed profits.

Module 02: Taxplanning-1: Tax planning with reference to setting up of a new business:

Location aspect, nature of business, form of organization; Tax planning with reference to

financial management decision - Capital structure, dividend including deemed dividend

and bonus shares; Tax planning with reference to sale of scientific research assets.

Module 03: Taxplanning-2: Tax planning with reference to specific management decisions -

Make or buy; own or lease; repair or replace. Tax planning with reference to employees’

remuneration. Tax planning with reference to receipt of insurance compensation, Tax planning


with reference to distribution of assets at the time of liquidation

Module 04: Special provisions relating to non-residents: Double taxation relief; Provisions

regulating transfer pricing; Advance rulings; Advance pricing agreement.

Tax planning with reference to business restructuring: Amalgamation, Demerger, Slump

sale, Conversion of sole proprietary concern/partnership firm into company, Conversion

of company into LLP, Transfer of assets between holding and subsidiary companies.


1. Vinod K. Singhania and Monica Singhania, Corporate Tax Planning. Taxmann Publications Pvt. Ltd., New Delhi.

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

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

4. D.P. Mittal, Law of Transfer Pricing. Taxmann Publications Pvt. Ltd., New Delhi. 5. IAS – 12 and AS –22. 6. T.P. Ghosh, IFRS, Taxmann Publications Pvt. Ltd. New Delhi.

Journals 1. Income Tax Reports, Company Law Institute of India Pvt. Ltd., Chennai. 2. Taxman, Taxmann Allied Services Pvt. Ltd., New Delhi. 3. Current Tax Reporter, Current Tax Reporter,Jodhpur



Semester VI


BC- 3108 L-T-P-C Personal Selling and Salesmanship 3-0-0-3

Objective: The purpose of this course is to familiarize the students with the fundamentals

of personal selling and the selling process. They will be able to understand selling as a

career and what it takes to be a successful salesman.

Learning Outcomes Learners will be able to

1. Understand the various traditional and contemporary selling approaches and

practices.

2. Know selling not only as a competent but also an ethical salesman.

3. Understand about competitive salesmen, this course necessitates them to study

the various factors influencing customers’ purchasing decisions.

4. Acquaint with Sales Reports, budget and documents, sales manual.

Course Contents

Module 01: Introduction to personal selling: nature and importance of personal selling,

myths of selling, difference between personal selling, salesmanship and sales

management.

Module 02: Selling Approaches Characteristics of a good salesman, types of selling

situations, types of salespersons, career opportunities in selling, measures for making

selling an attractive career.

Module 03: Motivation Buying Motives: concept of motivation, Maslow’s theory of need

hierarchy; Dynamic nature of motivation; buying motives and their uses in personal selling


Module 04: Selling Process: prospecting and qualifying; Pre-approach; Approach;

Presentation and demonstration; handling of objections; closing the sale; Post sales

activity

Module 05: Sales Reports: reports and documents; sales manual, Order Book, Cash

Memo; tour diary, daily and periodical Reports; ethical aspects of Selling.


1. Spiro, Stanton, and Rich. Management of the Sales force. McGraw Hill. 2. Rusell, F. A., Beach and Richard H. Buskirk. Selling: Principles and Practices.

McGraw Hill 3. Futrell, Charles. Sales Management: Behaviour. Practices and Cases, The Dryden

Press. 4. Still, Richard R., Cundiff, Edward W. and Govoni, Norman A. P. Sales

Management: Decision Strategies and Cases, Prentice Hall of India Ltd., New Delhi,

5. Johnson, Kurtz and Schueing. Sales Management. McGraw Hill 6. Pedesson, Charles A. Wright, Milburn d. And Weitz, Barton A., Selling: Principles

and Methods, Richard, Irvin.



Semester VI


BC- 3109 L-T-P-C Indian Economy 3-0-0-3 Objective: To acquaint the students about the Indian Economy as a developing economy

confronting with low growth rate. This course seeks to enable the student to grasp the

major economic problems, their solutions and policy framework.

Learning Outcomes Learners will be able to

1. Understand the basic features and various aspects of India’s economy and

concept of national income.

2. Develop a perspective on the different problems and approaches to economic

planning and development in India

3. Understand the role five year plan, agriculture policy and different fiscal and

monetary reforms.

4. Acquaint with BOP, BOT, inflation and various economic policies.

Course Content Module 01: Features of Indian Economy and National Income

Basic Issues and features of Indian economy: Concept and measures of development

and underdevelopment; circular flow of income, concept and composition of national

income: GNP, NNP, GDP, NDP, PI, DPI, PCY, national income at factor cost and market

price, estimation of national income- product-income-expenditure methods, problems in

measuring national income.

Module 02: Economic Reforms, Monetary and Fiscal Policy

Policy regimes: Economic reforms since 1991, First and second generation reforms,

areas which still need reforms. Monetary policy and fiscal policies with their implications


on the economy.

Growth, Development and Structural Change: The experience of growth, development

and structural change in different phases of growth, Problems and challenges of growth

in India.

Module 03: Economic Policies of India

Agriculture policy: meaning, objectives, phases, programs and activities of new

agriculture policy and its significant in Indian economy, major schemes for agriculture

sector. Role and industrialization and growth; the rate and pattern of industrial growth

across alternative policy regimes; Make in India policy and its significance, public sector,

its role, performance and reforms. Present status of public sector enterprises in India and

their privatization & disinvestment.

Module 04: Balance of Payment and Modern Economy of India

Component of BOP, BOT- Current and Capital Account, Unfavorable BOP- causes,

Foreign direct investment in India.

EXIM policy & performance, demonetization and its effects on modern economy of India,

NITI Ayog as a new agency for development in India.

Inflation, unemployment and poverty: Inflation, Causes of rising and falling inflation,

inflation and interest rates, social costs of inflation; Unemployment – natural rate of

unemployment, frictional and wait unemployment, poverty and its causes in India. Poverty

alleviation programs in India and their implementation. A brief study of different Five Year

Plans in India based on concept of mixed economy.


1. Mishra and Puri. Indian Economy, Himalaya Publishing House, New Delhi. 2. Dhingra, I. C, Indian Economy, Sultan Chand & Sons, Delhi. 3. Dutt, Gaurav and Sundarum, K. P.M. Indian Economy, S. Chand & Company. New

Delhi. 4. Jhingan, M. L.Macro Economics, 6th edition, Vrinda Publications. 5. Mithani, D. M. Managerial Economics, Theory and Application, Himalaya

publishing House, Delhi.



Semester VI


BC-3110 L-T-P-C International Business 3-0-0-3

Objective: The objective of the course is to familiarize the students with the concepts,

importance & dynamics of international business & India’s involvement with global

business. The course also seeks to provide theoretical foundations of international

business to the extent these are relevant to the global business operations &

developments.

Learning Outcomes: Learner will be able to

1. Understand the most widely used international business terms, components and

concepts.

2. Identify the role and impact of political, economical, social and cultural variables in

international business.

3. Acquaint with different theories of international trade, trade block and regional co-

integration.

4. Know about major international organizations & their role in promotion of foreign trade.

5. Understand foreign trade promotion measures and foreign investment in Indian

perspective.

Course Content

Module 01: International Business and Components

Introduction to International Business: Globalization& its importance in world economy;

Impact of globalization; International business vs. domestic business: Complexities of

international business; Modes of entry into international business. International Business


Environment: National & foreign environments & their components - economic, cultural

&political-legal environments

Module 02: Trade Theories

Theories of International Trade – an overview (Classical Theories, Product Life Cycle

theory, Theory of National Competitive Advantage); Commercial Policy Instruments tariff

& non-tariff measures – difference in Impact on trade, types of tariff &non tariff barriers

(Subsidy, Quota & Embargo in detail); Balance of payment account & its components.

International Organizations & Arrangements: WTO – Its objectives, principles,

organizational structure & functioning; an overview of other organizations – UNCTAD;

Commodity & other trading agreements (OPEC).

Module 03: Regional Economic Co-operation

Regional Economic Co-operation: Forms of regional groupings; Integration efforts among

countries in Europe, North America & Asia (NAFTA, EU, ASEAN & SAARC). International

Financial Environment: International financial system & institutions (IMF & World Bank –

Objectives & Functions); Foreign exchange markets & risk management; Foreign

investments - types & flows.

Module 04: FOREX and International Business Operations

Foreign investment in Indian perspective organizational structure for international

business operations; International business negotiations. Developments & Issues in

International Business: Outsourcing & its potentials for India; Role of IT in international

business; International business & ecological considerations.

Module 05: Foreign Trade Promotion Measures in India

Foreign Trade Promotion Measures & Organizations in India; Special economic zones

(SEZs) & export oriented units (EOUs), Measures for promoting foreign investments into

& from India; Indian joint ventures & acquisitions abroad; Financing of foreign trade &

payment terms – sources of trade finance ( Banks, factoring, forfaiting, Banker’s

Acceptance & Corporate Guarantee) & forms of payment (Cash in advance, Letter of

Credit, Documentary Collection, Open Account)


1. International Business. Bennet R. Pitman Publishing, London. 1999.


2. Going International: Response Strategies of the Indian Sector. Bhattacharya B. Wheeler Publishing. 1996.

3. International Business: Environment and Operations. Danoes J.D. and Radebaugh L.H. 8th Ed. Addison Wesley Readings. 1998.

4. International Business: A Managerial Perspective. Griffin R.W. and Pustay M.W. Addison Wesley Readings. 1999.

5. International Business. Hill C.W.L. 8th Ed. McGraw-Hill Higher Education. 2010. 6. International Business. Daniels, J. and Radebaugh, L. 15th Ed. Pearson. 2014.



Semester VI


BC- 3111 L-T-P-C Retail Management 3-0-0-3 Objective: The objective of the paper is to provide a strategic perspective of the retailing

industry & to introduce the students to the framework of Retail mix & each of its elements.


1. Strengthen their domain knowledge of Retail market operations

2. Lead to get familiarized with the real retail world scenario with specific reference to

Indian Retail Market.

3. Understand how the decisions are taken like the day to day operations and their

requirements at operational level, the manpower planning at tactical level and store

locations, size, number etc at strategic level.

4. By instilling the thorough knowledge about the consumer attitude, behavior, their

decision making process and related issues, they will be better equipped to make their

career in “Retail business”.

Course content

Module 01: Retail Management- An overview

Retail Management:, Introduction and Meaning, Significance, Factors Influencing Retail,

Management, Scope of Retail Management, Retail Formats:, Concept of Organized

Retailing: Factors Responsible for the Growth of Organized Retail in India

Multichannel Retailing: Meaning and Types, E-tailing: Meaning, Advantages and

Limitations, Emerging Trends in Retailing, Impact of Globalization on Retailing, I.T in

Retail: Importance, Advantages and Limitations, Applications of I.T. in Retail: EDI, Bar


Coding, RFID Tags, Electronic Surveillance, Electronic Shelf, Labels, FDI in Retailing:

Meaning, Need for FDI in Indian Retail Scenario, Franchising: Meaning, Types,

Advantages and Limitations, Franchising in India, Green Retailing, Airport Retailing,

Module 02: Retail Consumer and Retail Strategy

Retail Consumer/Shopper: Meaning of Retail Shopper, Factors Influencing Retail

Shoppers, Changing, Profile of Retail Shoppers, Market Research as a Tool for

Understanding Retail, Markets and Shoppers, CRM in Retail: Meaning, Objectives,

Customer Retention Approaches: Frequent Shopper Programme, Special, Customer

Services, Personalization, Community, Retail Strategy: Meaning, Steps in Developing

Retail Strategy, Retail Value Chain,d)Store Location Selection:, Meaning, Types of Retail

Locations, Factors Influencing Store Location, HRM in Retail: Meaning, Significance,

Functions, Organization Structure in Retail: Meaning, Factors Influencing Designing,

Organization Structure, Organization Structure for Small Stores/Single,

Stores/Independent Retailers and Retail Store Chain/Department Store

Module 03: Merchandise Management and Pricing

Merchandise Management, Concept, Types of Merchandise, Principles of

Merchandising, Merchandise Planning- Meaning and Process, Merchandise Category –

Meaning, Importance, Components, Role of Category Captain, Merchandise

Procurement/Sourcing-Meaning, Process, Sources for Merchandise,

Buying Function: Meaning, Buying Cycle, Factors Affecting Buying Functions, Functions

of Buying for Different Types of Organizations Young and Rubicam’s Brand Asset

Valuator- Independent Store, Retail Chain, Non-store Retailer, Concept of Lifestyle

Merchandising, Private Label, Meaning, Need and Importance, Private Labels in India, e

Retail Pricing, Meaning, Considerations in Setting Retail Pricing, Pricing Strategies: High/

Low Pricing: Meaning, Benefits, Everyday Low Pricing: Meaning, Benefits, Market

Skimming, Market Penetration, Leader Pricing, Odd Pricing, Single Pricing, Multiple

Pricing, Anchor Pricing, Variable Pricing and Price Discrimination-

Meaning Types: Individualized Variable Pricing/First Degree Price, Self-Selected Variable

Pricing/ Second Degree Price Discrimination-Clearance and Promotional Markdowns,

Coupons, Price Bundling, Multiple – Unit Pricing, Variable Pricing by Market Segment/

Third Degree Price Discrimination


Module 04: Managing and Sustaining Retail

Retail Store Operations: Meaning, Responsibilities of Store Manager, The 5 S’s of Retail

Operations (Systems, Standards, Stock, Space, Staff), Store Design and Layout: Store

Design- Meaning, Objectives, Principles, Elements of Exterior and

Interior Store Design, Store Atmospherics and Aesthetics, Store Layout- Meaning, Types:

Grid, Racetrack, Free Form, Signage and Graphics: Meaning, Significance, Concept of

Digital Signage, Feature Areas: Meaning, Types: Windows, Entrances,

Freestanding Displays, End Caps, Promotional Aisles, Walls, Dressing Rooms, Cash

Wraps, Visual Merchandising and Display: Visual Merchandising- Meaning, Significance,

Tools Used for Visual Merchandising, The Concept of Planogram, Display- Meaning,

Methods of Display, Errors in Creating Display.

Text/ Reference Books 1. Retail Management: A Strategic Approach. Berman B. & Evans J. R. Prentice Hall.

1998. 2. Retail Management. Bajaj C.,Tuli R. & Srivastava N. 12th Impression. Oxford

Higher Education. 2009. 3. Marketing Environment: Planning, Implementation & Control, the Indian context,

Ramaswamy V.S. & Namakumari S.Mcmillan. 1990 4. Retail Management. Levy M.B. & Weitz A. McGraw Hill. 1997.



Semester VI


BC- 3112 L-T-P-C International Finance 3-0-0-3

Objective: This course provides knowledge about international business, foreign

exchange, foreign exchange markets, arbitragers & various participants of FOREX

markets.


1. Understand basics of International finance and financial management at international

level.

2. Understanding concepts and relevance of Balance of Payment in India

3. Evaluating details of transactions in foreign exchange market with its mechanism,

function, role, types & SEBI guidelines

Course content

Module 01: Fundamentals of International Finance

Introduction to International Finance: Meaning/ Importance of International Finance,

Scope of International Finance, Globalization of the World Economy, Goals of

International Finance, The Emerging Challenges in International Finance Balance of

Payment: Introduction to Balance of Payment, Accounting Principles in Balance of

Payment, Components of Balance of Payments, Balance of Payment Identity Indian

Heritage in Business, Management, Production and Consumption. International Monetary

Systems: Evolution of International Monetary System , Gold Standard System , Bretton

Woods System, Flexible Exchange Rate Regimes – 1973 to Present, Current Exchange

Rate Arrangements, European Monetary System, Fixed & Flexible Exchange Rate

Systemd) An introduction to Exchange Rates: Foreign Bank Note Market, Spot


Foreign Exchange Market Exchange Rate Quotations, Direct & Indirect Rates Cross

Currency Rates Spread & Spread % Factors Affecting Exchange Rates.

Module 02: Foreign Exchange Markets, Exchange Rate Determination & Currency

Derivatives

Foreign Exchange Markets: Introduction to Foreign Exchange Markets, Structure of

Foreign Exchange Markets, Types of Transactions & Settlement Date, Exchange Rate

Quotations& Arbitrage, Forward Quotations (Annualized Forward Margin) International

Parity Relationships & Foreign Exchange Rate:Interest Rate Parity, Purchasing Power

Parity & Fishers Parity, Forecasting Exchange Rates (Efficient Market Approach,

Fundamental Approach, Technical Approach, Performance of the Forecasters), Global

Financial Markets & Interest Rates (Domestic & Offshore Markets, Money Market

Instruments) Currency & Interest Rate Futures: Introduction to Currency Options

(Option on Spot, Futures & Futures Style Options), Futures Contracts, Markets & the

Trading Process, Hedging &Speculation with Interest Rate Futures, Currency Options in

India.

Module 03: World Financial Markets & Institutions & Risks

Euro Currency Bond Markets: Introduction to Euro Currency Market, Origin of Euro

Currency Market, Euro Bond Market (Deposit, Loan, Notes Market), Types of Euro Bonds,

Innovation inthe Euro Bond Markets, Competitive Advantages of Euro Banks, Control

&Regulation of Euro Bond Market International Equity Markets & Investments:

Introduction to International Equity Market, International Equity Market Benchmarks, Risk

& Return from Foreign Equity Investments, Equity Financing in the International Markets,

Depository Receipts – ADR,GDR,IDR International Foreign Exchange Markets: Meaning

of International Foreign Exchange Market, FERA v/s FEMA, Scope & Significance of

Foreign Exchange Markets, Role of Forex Manager, FDI v/s FPI, Role of FEDAI in Foreign

Exchange Market, International Capital

Budgeting: Meaning of Capital Budgeting, Capital Budgeting Decisions, Incremental

Cash Flows, Cash Flows at Subsidiary and Parent Company, Repatriation of

Profits, Capital Budgeting Techniques – NPV

Module 04: Foreign Exchange Risk, Appraisal & Tax Management


Foreign Exchange Risk Management: Introduction to Foreign Exchange Risk

Management, Types of Risk, Trade &Exchange Risk, Portfolio Management in Foreign

Assets, Arbitrage &Speculation International Tax Environment: Meaning of International

Tax Environment, Objectives of Taxation, Types of Taxation, Benefits towards Parties

doing Business Internationally, Tax Havens, Tax Liabilities International Project

Appraisal: Meaning of Project Appraisal, Review of Net Present Value Approach (NPV),

Option Approach to Project Appraisal.

Text/ Reference Books

1. P G Apte, International Financial Management, 5th Edition, The McGraw Hill 2. Cheol . S. Eun & Bruce G. Resnick, International Finance Management 3. Maurice D. Levi, International Finance – Special Indian Edition 4. Prakash G. Apte, International Finance – A Business Perspective 5. V A. Aadhani, International Finance

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