faculty of commerce mthey have to complete the project work in the 9th trimester. (e) assessment...
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1
SYLLABUS
DR VISHWANATH KARAD MIT - WORLD PEACE UNIVERSITY
FACULTY OF COMMERCE
M.COM
2021-23
2
PROGRAMME STRUCTURE
Preamble:
The Master of Commerce is a Post-graduate Commerce program provides conceptual knowledge,
logical reasoning, critical thinking and analysis in the domain of commerce. The program is designed
to meet the growing need for an analytical and quantitative approach to problem solving. The program
is research driven and also offer Research as a specialization to make students ready for both Industry
and academia needs. The School organizes and also drive students to participate and present research
papers
Seminars
Conclaves
Symposium
Workshops
Conferences
The School also provides an opportunity to students to involve in research projects to gain research
related hands on experience
The current research interests of the school includes, Accountancy , Small and medium Enterprises,
Business Policy and Strategy, Industry Studies, Foreign Trade, Public Finance and Policy,
International Finance and Marketing etc.
Program Highlights
Case Study Approach in teaching and learning
Continuous assessment including projects, assignments, class tests, presentations, group discussions,
etc.
Focus on Skill and Competency Development
Choice based credit system with research based teaching
Rural Connect and Industrial Visits, Study tours and connect to policymakers
Interactions and discussions with corporate leaders, practitioners, Social enterprises.
Opportunity to acquire additional certification courses,
Spiritual and holistic learning through Yoga, Meditation, learning from saints and philosophers.
Choice of Elective subjects from a wide spectrum of subjects to meet Individual’s Professional goals
The Alumni of M.Com program is well placed in business, academics, and administration in India and
abroad.
Approved by
Dr. Anjali Sane
HOS & Asso. Dean, Faculty of Commerce
Dr. Shailashree Haridas
Dean, Faculty of Commerce
3
4
Vision and Mission of the Programme
Vision of the School:
To provide excellent value based commerce education to develop the students having global
competencies for employment/entrepreneurship.
Mission of the School:
To offer academic programs in conventional and in emerging fields of Commerce which will
be supported by relevant co-curricular and extra-curricular activities and strong industry
academia interface.
To groom the students with life-skills, values and social responsibility enabling learners to
make meaningful contributions globally.
To develop overall personality of the students to create future responsible global citizens.
Programme Educational Objectives
To provide world-class undergraduate commerce curriculum using MIT-WPU method.
To sharpen a students’ analytical and decision-making skills.
To facilitate students with skills and abilities to become competent and competitive to be assured of good careers and job placements.
To develop entrepreneurship and managerial skills in students so as to enable them to establish and manage their business establishments effectively.
To provide conceptual knowledge and application skills in the domain of Commerce studies.
To make students well versed to use modern technology in the field of Accounting and Finance.
Approved by
Dr. Anjali Sane
HOS & Asso. Dean, Faculty of Commerce
Dr. Shailashree Haridas
Dean, Faculty of Commerce
5
Programme Specific Outcomes
Enhanced the horizon of knowledge in various field of commerce
Students will get an orientation to the various changes, challenges and trends in the various subjects.
It will help to inculcate conceptual knowledge and application skills through Practical
Approach in the domain of Commerce as well as Business studies.
It will help to facilitate students with skills and abilities in order to understand the influences
of Accounts, Advertisement and Business in order to get assurance of good careers and job
placements.
Students will also be able to develop entrepreneurship and managerial skills in students so as
to enable them to establish and manage their business establishments effectively.
It will help to a students’ analytical and decision making skills by applying the knowledge of
Commerce in order to bring a positive change in the society.
Students will be able to develop multicultural and global perspective by using
modern technology in the field of Accounting, Costing, Banking & Finance and
research.
Approved by
Dr. Anjali Sane
HOS & Asso. Dean, Faculty of Commerce
Dr. Shailashree Haridas
Dean, Faculty of Commerce
6
Programme Structure:
(a) Programme duration: 2 years Programme
(b) System followed: Trimester Pattern
(c) Credits System: Two years – Six Trimesters Programme with Choice Based Credit
System
(d) Credits for activities other than academics:
Internship and Field Report: 12 Credits: as per Specialization selected by students
they have to complete the project work in the 9th Trimester.
(e) Assessment Criteria: As per MIT-WPU norms.
(f) Branches or Specializations: 4 subjects viz;
Accounting
Cost Accounting
Banking & Finance
Research
(g) Mandatory Attendance to appear for examination: As per MIT WPU norms
(h) Medium of Instruction and Examination: English
Eligibility: B.Com. or any graduation from a recognized university
Approved by
Dr. Anjali Sane
HOS & Asso. Dean, Faculty of Commerce
Dr. Shailashree Haridas
Dean, Faculty of Commerce
7
Master of Commerce
2021-23
A. Definition of Credit:
3 hr. Lecture / Tutorial per week 2 Credits
4 hr. Lecture / Tutorial per week 3 Credits
6 hr. Lecture / Tutorial per week 4 Credits
B. Credits:
Total number of Credits for two years Post Graduate M.Com. Programme would be
92.
C. Structure of Credits for Undergraduate M.Com. Programme:
Sr. No. Category Breakup of Credits
1 Core Courses 58
2 Elective Courses 16
3 Peace Courses 6
4 Internship 12
Total: 92
Approved by
Dr. Anjali Sane
HOS & Asso. Dean, Faculty of Commerce
Dr. Shailashree Haridas
Dean, Faculty of Commerce
8
D. Course code and definition:-
M.Com (Regular) First Year (Batch 2020-21)
Type of the
Course
Trimester 1 (14 Credits)
Trimester 2 (14 Credits)
Trimester 3 (16 Credits)
Subject/Course Subject/Course Subject/Course
Common Managerial Accounting Financial Management Import and Export Documentation
Common Direct Tax -I Direct Tax - II Goods and Service Tax (GST)
Common Statistical Methods & Quantitative Techniques
International Finance Indian Banking
Operations
Common --
Business
Communication &
Reporting
--
FC World Famous
Philosophers,
Sages/Saints and Great
Kings
Managerial Economics Study of Languages,
Peace in
Communication and
Human Dynamics
FC -- -- Entrepreneurship and
Startup Management
Job Oriented
Advanced Excel --
Tally ERP
M.Com (Regular) Second Year
Type of the
Course
Trimester 4
(17 Credits)
Trimester 5
(17 Credits)
Trimester 6
(12 Credits)
Subject/Course Subject/Course Subject/Course
Common Research Methodology Business Regulatory Framework
Internship
Common Audit - I Audit - II
Elective Elective 1 Elective 3
Elective Elective 2 Elective 4
FC
Financial Markets and
Institution
Philosophy of
Science and
Religion/Spirituality
FC Personal Financial
Planning Credit Risk
Management
9
M.Com (Research) - First Year
Type of the Course
Trimester 1 (14 Credits)
Trimester 2 (14 Credits)
Trimester 3 (16 Credits)
Subject/Course Subject/Course Subject/Course
Common Managerial Accounting Financial Management Import and Export Documentation
Common Direct Tax -I Direct Tax - II Goods and Service Tax (GST)
Common Statistical Methods &
Quantitative
Techniques International Finance Indian Banking Operations
Common --
Business
Communication &
Reporting
--
FC World Famous
Philosophers,
Sages/Saints and Great
Kings
Managerial Economics
Study of Languages, Peace in
Communications and Human
Dynamics
FC -- -- Entrepreneurship and
Startup Management
Job Oriented
Advanced Excel -- Tally ERP
M.Com (Research) - Second Year
Type of the
Course
Trimester 4 (17 Credits)
Trimester 5 (17 Credits)
Trimester 6 (12 Credits)
Subject/Course Subject/Course Subject/Course
Com
pu
lsory
Research
Methodology
Business Regulatory
Framework
Research Project
Under a Recognized
Research Supervisor
for Two Trimesters
(One conference
presentation and One
research publications
in peer reviewed
journals is must for
submission of the
dissertation)
Audit - I Audit - II
SPSS (Workshop) Creativity &
Innovations
for Research
Ele
ctiv
es
(An
y 2
)
The Art of Research
Publications
Research Topic/Theme
Specific Course
Financial Markets
and
Institution
Philosophy of Science
and
Religion/Spirituality
Personal Financial
Planning Credit Risk
Management
10
M.Com. First Year
Trimester-1 [14 credits]
Nature of the
Course Course Code Course Credit
Compulsory
MCO501A Managerial Accounting 3
MCO502A Direct Tax -I 3
MCO503A
Statistical Methods & Quantitative
Techniques 3
FC WPC101A
World Famous Philosophers, Sages/Saints
and Great Kings 2
Job Oriented MCO504A Advanced Excel 3
Trimester-2 [14 credits]
Compulsory
Course Code Course Credit
MCO505A Financial Management 3
MCO506A Direct Tax - II 3
MCO507A International Finance 3
FC MCO508A Business Communication & Reporting 3
FC MCO509A Managerial Economics 2
Trimester-3 [16 credits]
Course Code Course Credit
Compulsory
MCO510A Import and Export Documentation 3
MCO511A Goods and Service Tax (GST) 3
MCO512A Indian Banking Operations 3
WPC302A
Study of Languages, Peace in
Communications and Human Dynamics 2
FC MCO513A Entrepreneurship and Startup Management 2
Job Oriented MCO514A Tally ERP 3
11
M.Com. - Second Year
Trimester-4 [18 credits]
Subject Credit
Compulsory MCO601A Research Methodology 3
MCO602A Audit - I 3
Elective
Elective 1 4
Elective
Elective 2 4
FC MCO611A Financial Markets and Institution 2
FC MCO612A Personal Financial Planning 2
Trimester-5 [18 credits]
Subject Credit
Compulsory MCO613A Business Regulatory Framework 3
MCO614A Audit - II 3
Elective
Elective 3 4
Elective
Elective 4 4
FC WPC501A
Philosophy of Science and
Religion/Spirituality 2
FC MCO623A Credit Risk Management 2
Trimester-6 [12 credits]
Subject Credit
Compulsory MCO624A Internship 12
Total Credit 92
12
Specialization offered to M.Com
Accounting
Elective 1 MCO603A Accounting Theory and Financial Reporting
Elective 2 MCO604A Partnership and Special Accounts
Elective 3 MCO615A International Accounting
Elective 4 MCO616A Corporate Tax Planning
Cost Accounting
Elective 1 MCO605A Material, Labour and Overhead Costing
Elective 2 MCO606A Methods and Control Techniques of Costing
Elective 3 MCO617A Strategic Cost Management
Elective 4 MCO618A Advanced Cost & Management A/c
Banking & Finance
Elective 1 MCO607A Treasury Management
Elective 2 MCO608A Strategic Financial Management
Elective 3 MCO619A Security Analysis and Portfolio Management
Elective 4 MCO620A Derivatives & Risk Management
Research
Elective 1 MCO609A Statistical Analysis with SPSS (Workshop mode)
Elective 2 MCO610A Creativity and Innovation for Research
Elective 3 MCO621A The Art of Research Publications
Elective 4 MCO622A Theme Specific Courses
13
Dr. Anjali Sane
HOS & Asso. Dean, Faculty of Commerce
Dr. Shailashree Haridas
Dean, Faculty of Commerce
14
The University shall follow a 10-point grading system with the following letter
Grades as given below:
Table Showing Grades & Grade Points
Marks Out of Letter Grade Grade Point
100
80-100 O: Outstanding 10
70-79 A+: Excellent 9
60-69 A: Very Good 8
55-59 B+: Good 7
50-54 B: Above Average 6
45-49 C: Average 5
40-44 P: Pass 4
0-39 F: Fail 0
Ab A: Absent 0
Approved by
Dr. Anjali Sane
HOS & Asso. Dean, Faculty of Commerce
Dr. Shailashree Haridas
Dean, Faculty of Commerce
,
15
M.Com (First Year) (Batch 2021-22)
Trimester – I
Type: (Refer Para 11 of Academic Ord. 2017) **Assessment Marks are valid only if Attendance
criteria are met
Weekly Teaching Hours: 23 hrs. * CCA: Class Continuous Assessment
Total Credits: First Year M. Com Trimester I: 14 credits * LCA: Laboratory Continuous Assessment
Dr. Anjali Sane
HOS & Asso. Dean, Faculty of Commerce
Dr. Shailashree Haridas
Dean, Faculty of Commerce
Sr.
No. Course Code Name of Course Type
Weekly Workload,
Hrs. Credits Assessment, Marks
Theor
y
Tutoria
l Lab Th Lab CCA*
LCA
*
End
Term
Test
Total
1 MCO501A Managerial Accounting Core
5 -- --
3 -- 50 -- 50 100
2 MCO502A Direct Tax I Core 5 -- -- 3 -- 50 -- 50 100
3 MCO503A Statistical Methods & Quantitative Techniques Core 5 -- -- 3 -- 50 -- 50 100
4 WPC101A World Famous Philosophers, Sages/Saints and
Great Kings Peace
3 -- -- 2 -- 70 -- 30 100
5 MCO504A Advanced Excel Core 5 -- -- 3 -- 50 -- 50 100
16
M.Com (First Year) (Batch 2021-22)
Trimester – II
Type: (Refer Para 11 of Academic Ord. 2017) **Assessment Marks are valid only if
Attendance criteria are met
Weekly Teaching Hours: 23 hrs. * CCA: Class Continuous Assessment
Total Credits: First Year M. Com Trimester II: 14 credits * LCA: Laboratory Continuous Assessment
Dr. Anjali Sane
HOS & Asso. Dean, Faculty of Commerce
Dr. Shailashree Haridas
Dean, Faculty of Commerce
Sr.
No
.
Course Code Name of Course Type
Weekly Workload,
Hrs. Credits Assessment Marks **
Theory Tutorial Lab Th Lab CCA* LCA
*
End
Term
Test
Total
1 MCO505A
Financial Management Core
5 -- --
3 -- 50 -- 50 100
2 MCO506A Direct Tax - II Core 5 -- -- 3 -- 50 -- 50 100
3 MCO507A International Finance Core 5 -- -- 3 -- 50 -- 50 100
4 MCO508A Business Communication & Reporting Core 5 -- -- 3 -- 50 -- 50 100
5 MCO509A Managerial Economics Core 3 -- -- 2 -- 50 -- 50 100
17
M. Com (First Year) (Batch 2021-22)
Trimester – III
Type: (Refer Para 11 of Academic Ord. 2017) **Assessment Marks are valid only if
Attendance criteria are met
Weekly Teaching Hours: 26 hrs. * CCA: Class Continuous Assessment
Total Credits: First Year M. Com Trimester III: 16 credits * LCA: Laboratory Continuous Assessment
Total First Year M. Com Credits: 44 credits
Dr. Anjali Sane
HOS & Asso. Dean, Faculty of Commerce
Dr. Shailashree Haridas
Dean, Faculty of Commerce
Sr.
No
.
Course
Code Name of Course Type
Weekly Workload,
Hrs. Credits Assessment Marks**
Theor
y
Tutoria
l Lab Th
La
b
CCA
*
LCA
*
End
Term
Test
Total
1 MCO510A
Import and Export Documentation Core
5 -- -- 3 -- 50 -- 50 100
2 MCO511A Goods and Service Tax (GST) Core 5 -- -- 3 -- 50 -- 50 100
3 MCO512A Indian Banking Operations Core 5 -- -- 3 -- 50 -- 50 100
4 WPC302A
Study of Languages, Peace in
Communications and Human Dynamics Peace
3 -- -- 2 -- 70 -- 30 100
5 MC0513A Entrepreneurship and Startup Management Core 3 -- -- 2 -- 50 -- 50 100
6 MCO514A Tally ERP Core 5 -- -- 3 -- 50 -- 50 100
18
M. Com (Second Year) (Batch 2022-23)
Trimester – IV
Type: (Refer Para 11 of Academic Ord. 2017) **Assessment Marks are valid only if Attendance
criteria are met
Weekly Teaching Hours: 28 hrs. * CCA: Class Continuous Assessment
Total Credits: Second Year M. Com Trimester I: 18 credits * LCA: Laboratory Continuous Assessment
Dr. Anjali Sane
HOS & Asso. Dean, Faculty of Commerce
Dr. Shailashree Haridas
Dean, Faculty of Commerce
Sr.
No
.
Course
Code Name of Course Type
Weekly
Workload, Hrs. Credits Assessment Marks**
Th
eor
y
Tutoria
l Lab Th
La
b CCA*
LCA
*
End
Term
Test
Total
1 MCO601A
Research Methodology Core
5 -- -- 3 -- 50 -- 50 100
2 MCO602A Audit - I Core 5 -- -- 3 -- 50 -- 50 100
3 Elective 1 Elective 6 -- -- 4 -- 50 -- 50 100
4 Elective 2 Elective 6 -- -- 4 -- 50 -- 50 100
5 MCO611A Financial Markets and Institution Core 3 -- -- 2 -- 50 -- 50 100
6 MCO612A Personal Financial Planning Core 3 -- -- 2 -- 50 -- 50 100
19
M. Com. (Second Year) (Batch 2022-23)
Trimester – V
Type: (Refer Para 11 of Academic Ord. 2017) **Assessment Marks are valid only if Attendance
criteria are met
Weekly Teaching Hours: 28 hrs. * CCA: Class Continuous Assessment
Total Credits: Second Year M. Com Trimester II: 18 credits * LCA: Laboratory Continuous Assessment
Dr. Anjali Sane
HOS & Asso. Dean, Faculty of Commerce
Dr. Shailashree Haridas
Dean, Faculty of Commerce
Sr.
No
.
Course
Code Name of Course Type
Weekly
Workload, Hrs. Credits Assessment Marks**
The
ory
Tutori
al Lab Th Lab CCA*
LCA
*
End
Term
Test
Total
1 MCO613A Business Regulatory Framework Core
5 -- -- 3 -- 50 -- 50 100
2 MCO614A Audit - II Core 5 -- -- 3 -- 50 -- 50 100
3 Elective 3 Elective 6 -- -- 4 -- 50 -- 50 100
4 Elective 4 Elective 6 -- -- 4 -- 50 -- 50 100
5 WPC501A Philosophy of Science and
Religion/Spirituality
Core 3 -- -- 2 -- 70 -- 30 100
6 MCO623A Credit Risk Management Core 3 -- -- 2 -- 50 -- 50 100
20
M. Com (Second Year) (Batch 2022-23)
Trimester – VI
Sr.
No.
Course Code
Name of Course
Classification
Credits
1. MCO624A Internship Core 12
Total Second Year M. Com Credits: 48 credits
Total M. Com Credits: 92 credits
Dr. Anjali Sane
HOS & Asso. Dean, Faculty of Commerce
Dr. Shailashree Haridas
Dean, Faculty of Commerce
21
M.COM.
SYLLABUS
TRIMESTER: I (BATCH 2021-22)
Course Code MCO501A
Trimester I
Course Category Compulsory
Course Title Managerial Accounting
Teaching Scheme and Credits Weekly load
hrs.
L T Laboratory Credits
45 - - 3
Trimester : I
Pre-requisites: Students should have knowledge of Accounting and Management
Course Objectives:
Knowledge :
To acquaint the students with the fundamentals principles of financial, cost and management
accounting
Skills :
To enable the students to prepare, analyse and interpret financial statements
Attitude :
To help understand costing and management accounting techniques that could be utilized for decision
making and control.
Course Outcomes: Upon successful completion of the course: Students will acquire advanced knowledge of accounting for management.
Student will be able to measure profitability of products
Student will be able to analyze effectiveness of short term decision models
Course Contents:
Topic Description No. of
Lectures
Unit 1: Managerial Accounting
1.1 Introduction to Managerial Accounting, Financial, Cost and Management
Accounting
1.2 Importance and Difference
1.3 Analysis and Interpretation of Financial Statements
1.4 Comparative analysis. Ratio analysis
1.5 Meaning, classification of Ratios
1.6 Modes of expression of Ratios
10
22
1.7 Advantages and Limitations of Ratio Analysis. Case Study.
Unit 2: Marginal Costing
2.1 Marginal Costing for Decision Making
2.2 Advantages and Limitations
2.3 Cost Volume and Profit analysis
2.4 Important concept and terms in CVP Analysis
2.5 Break Even Analysis
2.6 Break Even Point
2.7 Break Even Charts
2.8 Assumptions and Limitations of Break Even Analysis, Case Study.
12
Unit 3: Fund Flow & Cash Flow
3.1 Fund Flow Analysis, Meaning, Objectives, Advantages and limitations
3.2 Steps involved in Preparation of Fund Flow statement. Cash Flow Analysis
Difference between Cash Flow and Funds Flow statement, Steps involved in
preparation of Fund Flow statement. Case Study.
11
Unit 4: Budget and Budgetary Control: Fund Flow & Cash Flow
4.1 Meaning, Objectives and Types of Budget
4.2 Flexible budget and Cash Budget
4.3 Zero Base Budgeting
4.4 Concept, Advantages and Limitations of ZBB. Control Ratios
12
Total 45
Learning Resources:
Text Book:
Khan, M.Y and P.K. Jain: Management Accounting: Text, Problems and Cases, Tata-
McGraw Hill, New Delhi
Pedagogy:
Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual
23
learning.
Journals:
Chartered Accountant Today – Taxman for Current Reading
Journal Chartered Accountant.
Web Resources:
https://www.icai.org
Assessment Scheme:
Internal evaluation of each subject will be for 50 marks, which is divided as follows:
Class Continuous Assessment (CCA) (50)
Assignments Test Presentations/ Faculty choice Total
15 20 15 50
Term End Examination : 50 marks
Prepared By
Prof. Hemant Bhise
Checked By
Prof. Manisha Shedge
Verified By
Prof. Manisha Shedge
Dr. Anjali Sane
HOS and Associate Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies
24
Course Code MCO502A
Trimester I
Course Category Compulsory
Course Title Direct Tax I
Teaching Scheme and Credits Weekly load hrs. L T Laboratory Credits
40 05 -- 3
Pre-requisites: Basic knowledge of Cost Accounting
Course Objectives:
Knowledge
To make aware about provisions of direct tax with regard to IT Act, 1961 and IT Rules, 1962.
To gain knowledge and understanding of the provisions of the direct tax laws.
To make the students understand the basic concepts, definitions and terms related to direct taxation.
To make the students understand the concept of residential status thus making them understand the
scope of total income for an assesse with different kinds of residential status.
Skill
To develop the skill of independent thinking and creativity in the field of direct tax laws.
To understand the provisions and procedure to compute total income under five heads of income i.e.
salaries, house property, profits & gains from business & profession, capital gains and other sources.
Attitude
To acquire the ability to apply the knowledge of the provisions of the direct tax laws to the various
situation in actual practice.
Course Outcomes:
It enables the students to insights the basics of Income Tax Act and its implications in computing tax
liability of an individual. To acquaint the students with basic principles underlying the relevant provisions of
income tax laws in force for the relevant previous year and to provide an insight into procedural aspects for
assessment of tax liability for an individual assesses.
Course Contents:
Topic Description No. of
Lectures
Unit 1: Basic Concept of Income Tax, Residential Status, Exempted Income and
Income From Salary
Residential status of Individual and HUF and Other Entities, Resident and Non Resident,
Incomes which do not form part of Total Income- Section 10AA,
Income From Salary: Salaries – Allowances, Perquisites and their Valuations, Deductions
from salary – Other related provisions, Numerical Problem, Gratuity – Pension –
Commutation of Pension, Provident Fund – Rebate Computation of total taxable Income
From Salary.
7
Unit 2 : Income From House Property and Income From Business and Profession: 10
25
Income from House property, Definition of annual value – deductions, Definition of annual
value – deductions, Computation of a let out and a self-occupied property, Computation of
Income From House Property
Profits and Gains of Business and Profession , Income from business or profession,
Allowable and not allowable expenses, General deductions – Its principles, Provisions
relating to depreciation – deemed business profits, Computation of income from business or
profession
Unit 3 Income from Capital Gain and Other Sources.
Meaning and types of capital assets, basic concept of transfer, cost of acquisition, cost of
improvement, indexation, computation of STCG and LTCG, Exemption U/s 54.
Income from other sources, Basis of charge excluding deemed dividend.
9
Unit 4 :- Set-off Carry forward of Losses, Clubbing of Income, and Integration of
Agriculture Income 10
Unit 5: Calculation of Gross Total Income and Deductions form Gross Total Income.
Computation for Taxable Income and Tax Liability of Individual. Rebate U/s 87A 9
Total 45
Learning Resources:
Text Book:
1. Singhania, V.K: Direct Tax Planning and Management, Taxman, N.Delhi
2. Singhania V. K: Direct Taxes Laws and Practices, Taxman, N. Delhi
Reference Books :
1. E. A Srinivas: Corporate Tax Planning: Corporate Tax Planning; Tata Mc – Graw Hill
2. Mehrotra HC : Direct Tax Planning
Supplementary Reading:
1.. Kushal Kumar Agrawal: Direcct Tax Planning and Management; Atlantic Publishers
2. Bhagavath Prasad: Direct Tax Law and Practice
3. Lakhotia RN : Corporate Tax Planning
Journals:
1. Chartered Accountant Today – Taxman for Current Reading
2. Circulars Issued by CBDT
26
3. Journal Chartered Accountant.
Web Resources:
https://www.incometaxindiaefiling.gov.in/home
https://www.caclubindia.com/
Pedagogy:
Case discussion (case based pedagogy), Group discussion, Practical and Problem solving approach,
assignment, conceptual and contextual learning, Minor and Major Research projects etc.
Assessment Scheme:
Evaluation of each subject will be for 100 marks, (which will be divided into 50 + 50 marks) and
is further divided as follows:
Class Continuous Assessment (CCA)(with % weights)
Assignments Mid-term Exam Third Criteria Total
15 20 15 50
Term End Examination : 50 marks
Prepared By
Prof. Jayesh Jadhav
Checked By
Prof. Ashish Kathale
Verified By
Prof. Manisha Shedge
Dr. Anjali Sane
HOS and Associate Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies
27
Course Code MCO503A
Trimester I
Course Category Compulsory
Course Title Statistical Methods & Quantitative Techniques
Teaching Scheme and Credits Weekly load
hrs.
L T Laboratory Credits
45 -- -- 3
Pre-requisites: Students should have basic knowledge of Statistics and Quantitative Techniques
Course Objectives:
Knowledge
To learn to apply commonly used statistical methods and quantitative techniques in business
context.
Skills
To develop ability to use statistical tools to perform analysis of data through common descriptive
measures
Attitude
To familiarize students with the basic statistical tools used to summarize and analyze quantitative
information for decision making.
Course Outcomes: After studying this subject, students shall be able to
Equip with the tools of processing and description of statistical data.
Develop competence to use computer for statistical calculations especially for comparative large-sized
problems.
Course Contents:
Topic Description No. of Lectures
Unit 1 Methods of Central Tendency and Dispersion
Introduction of Mean, Types of Mean, Arithmetic Mean, Geometric Mean,
Harmonic Mean
Median, Mode – Calculation, Properties and Application
Range, Coefficient of Range, Quartile Deviation, Coefficient of Quartile
Deviation
Mean Deciation, Standard Deviation Coefficient of Variation, Variance –
Calculation, Properties and Application.
10
Unit 2 Correlation and Regression Analysis
Correlation Analysis meaning and it types
Correlation Coefficient as a measure of relation
Covariance of two random variables – Calculation and Application
Karl Pearson’s Product-moment Correlation Coefficient (r) and Spearman’s
Rank Correlation Coefficient (R) and Scatter Diagram
Regression Analysis. Principle of least squares and regression lines. Regression
equation and estimation. Standard Error of Estimation.
10
Unit 3 Probability, Probability Distribution
Introduction, Method of assigning Probability, Structure of Probability
Theory of Probability, Approaches of calculation of Probability
12
28
Calculation of event probabilities. Addition and Multiplication laws of
Probability
Conditional Probabilities and Bayes’ Theorem. Expectation and variance of a
random variable
Probability Distribution: Binomial, Poisson and Normal Distribution
Unit 4 Linear Programming
Introduction, Types, Graphical Presentation of Linear Programming
Formulation and Graphical solution to two variables
Basics of Transportation and Assignment problems, Decision theory
Criteria of Decision Making by Markov Chains with simulation techniques
Monte Carlo Simulation Decision Theory
13
Total lectures 45
Learning Resources: Text Book:
Gupta, S.C., Fundamentals of Statistics, Himalaya Publishing House. Sharma, J. K., Business Statistics, Pearson Education.
Gupta, S.P. & Gupta, Archana, Elementary Statistics, Sultan Chand and Sons, New Delhi.
Reference Books : Davis and Pecar, Business Statistics using Excel, Oxford Lind, Marchal, Wathen , Staistical techniques in business and economics, 13th ed,
McGrawHill Newbold, Carlson, Thorne , Statistics for Business and Economics, 6th ed., Pearson
Pedagogy: Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning.
Assessment Scheme: Internal evaluation of each subject will be for 50 marks, is divided as
follows:
Assignments Mid Term Other Parameters Total
15 20 15 50
Term End Examination : (50 marks)
Prepared By
Dr. Jivan Biradar
Checked By
Dr. Priyanka Gujrati
Verified By
Prof. Manisha Shedge
Dr. Anjali Sane
HOS and Associate Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies
29
Course Code MCO504A
Trimester I
Course Category Compulsory
Course Title Advanced Excel
Teaching Scheme and Credits Weekly load hrs. L T Laboratory Credits
45 -- -- 3
Pre-requisites: Students should have basic knowledge of Excel, Mathematics and Statistics
Course Objectives:
Knowledge
To be able to understand with the knowledge on how to debug and audit the advanced formulas.
Skills
To be able to understand the advanced formulas as well as how to use which formula for which
occasion.
Attitude
To explore the magic of analyzing data using Advanced Excel.
Course Outcomes: After studying this subject, students shall be able to
Help students to understand the use of MS Excel for smoothening day to day operational activities of
business.
Managing all the information at one place i.e. in Excel so that any data can be quickly accessed.
Be confident and quick to find financial result by hands on practice sessions.
Course Contents:
Topic Description No. of Lectures
Unit 1 Overview of Basic Excel
An overview of the screen, navigation and basic spreadsheet concepts
Shortcut Keys, Customizing the Ribbon
Using Basic Functions – Sum, Average, Max, Min, Count, Counta
Absolute, Mixed and Relative Referencing
Formatting Cells with Number formats, Font formats, Alignment, Borders, etc
Basic conditional formatting
Basic Mathematical functions : SumIf, SumIfs CountIf, CountIfs AverageIf,
AverageIfS
Border and shading, Header and Footer, Col heading to print on diff pages,
uses of page break, Print Area, Compress and Enlarge Printing.
7
Unit 2 Data Tools
2.1 Data Validation
Number, Date & Time Validation
Text and List Validation
Custom validations based on formula for a cell
8
30
Drop-Down Lists
Removing Duplicates
2.2 What If Analysis
Goal Seek
Scenario Analysis
Data Tables (PMT Function)
Solver Tool
2.3 Sorting and Filtering
Filtering on Text, Numbers & Colors
Sorting Options
Advanced Filters on 15-20 different criteria(s)
Example of advance filter, Invoice Generation Basic factor
Unit 3 Advanced Functions
3.1 Text Functions
Upper, Lower, Proper
Left, Mid, Right
Trim, Len, Exact
Concatenate, Find, Substitute
3.2 Date and Time Functions
Today, Now,Day, Month, Year
Date, Date if, DateAdd
EOMonth, Weekday
3.3 Logical Functions
If Function, How to Fix Errors – iferror
Nested If, Complex if and or functions
3.4 Statistical Functions
AVERAGEIF()
COUNT(),COUNTA(),COUNTBLANK(),COUNTIF(),
SMALL(),LARGE(),
MEAN(),MEDIAN(),MODE(),
3.5 Lookup Functions
Vlookup / HLookup, Index and Match
Creating Smooth User Interface Using Lookup
Nested VLookup, Reverse Lookup using Choose Function
Worksheet linking using Indirect
Vlookup with Helper Column
Invoice Generation with GST Using Data master sheet and transaction
sheet Using VLOOKUP
10
Unit 4 Data Analysis and Reports
4.1 Pivot Table
What is a Pivot Table
Creating/Inserting Pivot Tables
Choosing Fields, PivotTable Layout
Filtering PivotTables, Analyzing Data Using the Pivot Table
10
31
Modifying PivotTable Data
Using advanced options of Pivot tables
Pivot Charts (All types of charts)
Consolidating data from multiple sheets and files using Pivot tables
Using external data sources
4.2 Charts and Slicer
Various Charts i.e. Bar Charts / Pie Charts / Line Charts
Formatting Charts, Using 3D Graphs
Using SLICERS, Filter data with Slicers
Manage Primary and Secondary Axis
Sharing Charts with PowerPoint / MS Word, Dynamically
4.3 Excel Dashboard
Planning a Dashboard
Adding Tables and Charts to Dashboard
Adding Dynamic Contents to Dashboard
Unit 5 Spreadsheet and its Business Applications
5.1 Generally Used Spreadsheet Functions
Mathematical
Statistical
Financial
Logical
5.2 Creating Spreadsheet in the following areas:
Loan and Lease Statement
Ratio Analysis
Graphical Presentation of Data
Payroll Statement
Frequency Distribution and its statistical parameters
5.3 Database Softwares
Creating Data Tables
Editing a Database
Performing queries
Generating Reports
10
Total lectures 45
Learning Resources: Text Book:
Excel 2010 All-in-One for Dummies’ by Greg Harvey, Latest Edition Reference Books :
The Mr. Excel Library Series’ by Bill Jelen Supplementary Reading: Quick Start Guide from Beginner to Expert, by William Fischer Pedagogy: Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning.
Assessment Scheme: : Internal evaluation of each subject will be for 50 marks, is divided as
32
follows:
Assignments Mid Term Other Parameters Total
15 20 15 50
Term End Examination : (50 marks)
Prepared By
Dr. Priyanka Gujrati
Checked By
Prof. Jayesh Jadhav
Verified By
Prof. Manisha Shedge
Dr. Anjali Sane
HOS and Associate Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies
33
Course Code MCO505A
Trimester II
Course Category Compulsory
Course Title Financial Management
Teaching Scheme and Credits Weekly load
hrs.
L T Laboratory Credits
30 15 -- 3
Pre-requisites: Basic knowledge of Financial Accounting
Course Objectives:
Knowledge:
The focus of this course is in the area of financial management. We will show Students how to interface
with accounting and finance departments, help them to understand how firms meet their financial
objectives utilizing financial decision-making.
Skills:
This course will also explain financial tools and techniques, which can be used to help firms maximize
value by improving decisions relating to capital budgeting, capital structure, and working capital
management
Attitude:
This course will deal with a number of related topics, including multinational financial management,
Decision Making, Valuation.
Course Outcomes:
The main goal of this course is to develop a foundation of financial management concepts.
This will enable to the student to understand how corporations make important investment and
financing decisions, and how they establish working capital policies.
The course also lays a foundation for more complex financial topics that arise in additional elective
courses in finance.
This course in financial management describes the corporation and its operating environment; it will
help any future manager to understand how the finances of a company work, and how they will be
interfacing with finance.
34
Course Contents: Topic Description No. of Lectures
Unit 1 Financial Management
An Overview- Finance and Related Disciplines; Scope of Financial Management;
Organizational Goals - Management of Financial Resources - Assessment of
Organizational Performance and Financial Risk - Capital Investment Monitoring -
Advising Board of Directors - Best Practice in Financial Management – Inter-
connectedness of Functional Areas - Resolution of Stakeholder Conflicts -Ethical
Financial Policy for Financial Management - Sustainability and Environment Issues
- Integrated Reporting and Governance.
9
Unit .No. 2 Finance in multi-national organization Theory and Practice of Free Trade - Role of International Financial Institutions and
Markets and their Impact - New Developments in Macroeconomic Environment -
Financial Planning Framework for a Multinational Organization -Dividend Policies
- Transfer Pricing of Goods and Services across International Borders
11
Unit No. 3 Advanced investment appraisal techniques
Merits & demerits of traditional techniques like NPV and IRR – use of modified IRR
– concept of duration and modified duration – adjusted present value method (APV)
(impact of financing on project NPV) – use of options theory in evaluating
investment projects having embedded real option (using Black-Scholes model) –
Assessing Value at risk (VaR model) –estimating project specific cost of capital
using MM model and process Beta and CAPM
11
Unit No. 4. Business reorganization & financial reconstruction
Business Re-Organization - Meaning and Types - Divestments, Demergers and Spin-
Offs, Management Buy-Outs and Buy-Ins, Firm Value - Reconstruction Schemes -
Types of Financial Reconstruction - Financial Reconstruction and Firm Value -
Leveraged Buy-Outs – Market Response to Financial Reconstruction
7
Unit No. 5. International project appraisal.
Financial evaluation of international projects – estimating exchange rates using
purchasing power parity (PPP) and interest rate parity (IRP) equations – applying
Fischer equation – estimating cash flows and estimating relevant cost of capital.
7
Total lectures 45
Learning Resources: Text Book: 1. Khan, M.Y & Jain, P.K.: Financial Management; Tata McGraw Hill, New Delhi.
2. Pandey, I. M.: Financial Management; Vikas Publishing House, New Delhi.
3. Chandra, Prasana: Financial Management; Tata McGraw Hill, New Delhi.
4. Brealey and Meyers: Principles of Corporate Finance: Tata McGraw Hill, New Delhi.
5. Keown, Martin, Petty and Scott (Jr): Financial Management: Principles and Applications; Prentice
Hall of India, New Delhi.
Reference Books :
Gitman, L.J: Principles of Managerial Finance; Addison Wasley.
Vanhorne, James C: Financial Management and Policy; Prentice Hall of India, New Delhi.
35
Kishore Ravi, M: Financial Management; Taxman. Pedagogy: Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning.
Assessment Scheme: Internal evaluation of each subject will be for 50 marks.
Class Continuous Assessment (CCA) (50)
Assignments Mid Term Third Criteria Total Marks
15 20 15 50
Term End Examination: 50 marks
Prepared By
Prof. Ketki Mulay
Checked By
Prof. Hemant Bhise
Verified By
Prof. Manisha Shedge
Dr. Anjali Sane
HOS and Associate Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies
36
Course Code MCO506A
Trimester II
Course Category Compulsory
Course Title Direct Tax II
Teaching Scheme and Credits Weekly
load hrs..
L T Laboratory Credits
40 05 -- 3
Pre-requisites: Basic knowledge of Cost Accounting
Course Objectives:
Knowledge:
To understand the provisions and procedure to compute total income under five heads of income i.e.
salaries, house property, profits & gains from business & profession, capital gains and other sources.
To understand the concept of TDS and advance payment of tax.
Skills:
To understand the provision and procedure for clubbing & aggregation of incomes and set-off &
carry forward of losses.
To understand various tax rebate & relief and procedure to file IT return.
Attitude:
To understand the various deductions to be made from gross total income U/s 80-C to 80-U in
computing total income.
To understand the provisions and procedure to compute total income and tax payable by an
individual. HUF, Firms
Course Outcomes:
After conclusion of study the students will be able to compute total income. They understand the procedure and calculation of TDS and TCS. Students also know about the Calculation and payment of Advance Tax.
They also know about the preparation of Income Tax return and filling of Income Tax Return. They also
understand the Assessment of Hindu Undivided Family and Partnership Firm.
37
Course Contents: Topic Description No. of
Lectures
Unit 1: Computation of Taxable Income of HUF, Partnership Firm, AOP and BOI
1.1 Hindu Undivided Family, residence of Hindu Undivided Family, Income which are
not treated as family Income, Assessment of Hindu Undivided Families. Partition of the
Hindu undivided family, Procedure of Assessment after partition of a Hindu undivided
Family,
1.2 Partnership Firm: Assessment as a Firm, Explanations to Section 184. Explanations
to Section 40(b) Computation of Firms Income, Adjustment of Profit and Loss Account,
Computation of income of a partner from the Firm.
1.3 Association of Persons and Body of Individuals, Computation of share of Member of
Association of persons or Body of Individual
7
Unit 2 : Computation of Taxable Income of Other Entities i.e. Company,
Cooperative Society and Charitable Trusts
2.1 Company: - Types of Company, Residence of Company, Computation of Total
Income, Assessment of Companies, Computation of Tax on Companies. Special
Provision for Payment of tax by Certain Companies or Minimum Alternative Tax.
2.2 Cooperative Society: Income of Cooperative Societies. Deductions U/s 80P, Urban
Consumer Cooperative Society.
2.3 Trust: - Types of Trust, Charitable or Religious Trust, Accumulation of Income,
Computation of taxable Income and Tax Liability.
10
Unit 3 TDS, TCS Advanced Tax, Interest, Penalties and Procuration. Income Tax
Authorities.
3.1 Meaning of tax deductions at Source, Payments subject to deduction of tax at source,
TDS Rate Chart. Tax Collected at Source.
3.2 Advance payment of Tax. Computation of Advance Tax. Instalments of Advance Tax
and Due Date. Interest for Default in Payment of Advance Tax. Recovery and Refund of
tax.
3.3 Appeals, Revision, Penalties, offences and Prosecutions.
Income Tax Authorities
9
Unit 4 :- Return of Income
Voluntary or Statutory, Return of Loss, Revised Return, Permanent Account Number
(PAN), Return by an individual, HUF, AOP, BOI or an artificial Juridical Person. Return
by a company or Firm. Return by ordinarily Resident Person having Asset located outside
India.
10
Unit 5: Tax Planning and Tax Management
Tax Planning, Tax Evasion, Tax Avoidance and Tax Management. Difference between
Tax Planning and Tax Management. Tax planning for Individual. Tax Planning for New
Business. Tax Planning and Financial Management Decisions. Tax Planning and
Managerial Decisions.
9
38
Total 45
Learning Resources: Text Book: 1. Singhania, V.K: Direct Tax Planning and Management, Taxman, N.Delhi 2. Singhania V. K: Direct Taxes Laws and Practices, Taxman, N. Delhi Reference Books : 1. E. A Srinivas: Corporate Tax Planning: Corporate Tax Planning; Tata Mc – Graw Hill 2. Mehrotra HC : Direct Tax Planning Supplementary Reading: 1.. Kushal Kumar Agrawal: Direcct Tax Planning and Management; Atlantic Publishers 2. Bhagavath Prasad: Direct Tax Law and Practice 3. Lakhotia RN : Corporate Tax Planning
Journals:
1. Chartered Accountant Today – Taxman for Current Reading
2. Circulars Issued by CBDT
3. Journal Chartered Accountant.
Web Resources:
https://www.incometaxindiaefiling.gov.in/home
https://www.caclubindia.com/ Pedagogy: Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning.
Assessment Scheme:
Evaluation of each subject will be for 100 marks, divided as follows:
Class Continuous Assessment (CCA)(50) Assignments Mid-term Exam Third Criteria Total
15 20 15 50
Term End Examination : 50 marks
Prepared By
Prof. Jayesh Jadhav
Checked By
Prof. Ashish Kathale
Verified By
Prof. Manisha Shedge
Dr. Anjali Sane
HOS and Associate Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies
39
Course Code MCO507A
Trimester II
Course Category Compulsory
Course Title International Finance
Teaching Scheme and Credits Weekly
load hours
L T Laboratory Credits
40 05 -- 3
Pre-requisites: Students need to have basic knowledge about Finance and Financial Markets in India
Course Objectives:
1. Knowledge: To develop an understanding of the basic concepts of International Finance.
2. Skills: This course aims to understand the role of global financial markets and to understand the
determination of exchange rates and role of international monetary system.
3. Attitude: This course aims to gain an understanding in students of the logic and working of financial
systems, International Monetary System and the global markets.
Course Outcomes:
After this course students should be able:
1) To understand the objectives of International Finance
2) To understand the role of International Finance in today’s world.
3) To understand the relevance of International Finance in India identify the important elements of
International Finance.
40
Course Contents:
Topic Description No. of Lectures
Unit 1 Introduction to International Finance
1.1 Meaning, Features & Importance International Finance
1.2 Emerging challenges in the field of International Finance
1.3 Recent changes in global financial markets
1.4 Foreign exchange markets
1.5 Exchange rate definitions
1.6 Spot and forward rates
1.7 Alternative exchange rate regimes
9
Unit 2 Exchange Rate Determination
2.1 Theories and models of exchange rate
2.2 Asset market model
2.3 Current account monetary model
2.4 Capital account monetary model
2.5 Portfolio balancing model
2.6 Exchange rate of rupee
2.7 Recent trends; convertibility of Indian rupee
2.8 LIBOR, EURIBOR
9
Unit 3 International monetary system
3.1 Brief history; features;
3.2 Present exchange rate system reforms of international monetary system
3.3 European monetary system
3.4 ADB, IBRD and IMF: functions
3.5 Special schemes of lending
3.6 Conditionality of IMF lending
3.7 IMF role international liquidity
3.8 SDRs, international financial markets and instruments.
9
Unit 4 Balance of Payments
4.1 Meaning; accounting principles
4.2 Valuation and timing
4.3 Components; deficit and surplus;
4.4 Macro-economic factors affecting exchange rate
4.5 Some open economy identities; open economy multipliers
10
Unit 5 Currency Derivatives
5.1 Futures, options and swaps
5.2 Currency futures and currency forwards
5.3 Swap market
5.4 Currency swap & Interest swaps
5.5 Swap agreement
5.6 Exchange rate risks and risk management tools
5.7 Hedging & forward deals.
5.8 Incorporation
8
TOTAL 45
41
Learning Resources: Text Book:
Keith Pilbeam: “International Finance”, Palgrave, New York.
Apte. P.G., “International Financial Management”, Prentice Hall of India; New Delhi.
Journals:
International Journal of Managerial and Financial Accounting
The Chartered Accountant Journal
Reference Books :
Alan C. Shapiro; “Multinational Financial Management”, Prentice Hall of India; New Delhi.
Soderston B.O., “International Economics”, Macmillan, London.
Cheol S Eun and Bruce G. Resnick, International Financial Management; Irwin McGraw
Hill, New York.
Arthur Stonehill., International Finance, Pearson Education Asia, Delhi. Pedagogy: Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning.
Assessment Scheme:
Evaluation of each subject will be for 100 marks, divided as follows:
Class Continuous Assessment (CCA)(50)
Assignments Mid-term Exam Third Criteria Total
15 20 15 50
Term End Examination : 50 marks
Prepared By
Prof. Jayesh Jadhav
Checked By
Prof. Anushree Satpute
Verified By
Prof. Manisha Shedge
Dr. Anjali Sane
HOS and Associate Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies
42
Course Code MCO508A
Trimester II
Course Category Elective
Course Title Business Communication and Reporting
Teaching Scheme and Credits Weekly
load hrs..
L T Laboratory Credit
45 0 -- 3
Pre-requisites:
Students having moderate proficiency in English can select this course for developing their overall communication skills.
Course Objectives:
1. Knowledge: To understand the process of business communication.
2. Skills: To acquire required skills to manage business communication.
3. Attitude: To give awareness about and to help develop the personality of the students
Course Outcomes:
By the end of this course, students should be able to:
1. Understand and demonstrate the use of basic and advanced proper writing techniques that today's
technology demands, including anticipating audience reaction,
2. Write effective and concise letters and memos,
3. Prepare informal and formal reports,
4. Proofread and edit copies of business correspondence.
5. Use career skills that are needed to succeed, such as using ethical tools, working collaboratively,
observing business etiquette, and resolving workplace conflicts,
6. Plan successfully for and participate in meetings and conduct proper techniques in telephone
usage,
7. Use e-mail effectively and efficiently,
8. Develop interpersonal skills that contribute to effective and satisfying personal, social and
professional relationships, and
43
Course Contents: Topic Description No. of
Lectures
Unit 1 Managerial/Business Communication:
1.1 Objectives of Business Communication, Communication inside an organization.
1.2 Barriers or obstacles of communication, Grammar and its usage.
1.3 Encoding and Decoding barriers: Types of Communication, Channel of Communication
1.4 Building Blocks of Vocabulary, Business Idioms, Types of collocation
12
Unit 2 BUSINESS LETTERS
2.1 Characteristics, Advantages & Disadvantages of Business Letters
2.2 Types of Business Letters, Purposes and Effects of Business Letters.
8
Unit 3 COMMUNICATION FOR EMPLOYMENT
3.1 Importance of Employment Communication.
3.2 Resume (Contents, Types, CV vs Resume, Job Application VS Resume).
3.3 Interview (Objectives, Types, Preparation process), Interview follow-up letters.
3.4 Appointment Letter, Cover letters. Letters of recommendation.
8
Unit 4 Writing and Presentation Skills 4.1 Mind Mapping, Methods of Paragraph Development 4.2. Precise writing, Abstract writing, show cause notice format, 4.3 Summary writing, Blogs Drafting Report, Memo writing, MOM writing.
8
UNIT 5: Business Report 5.1 Characteristics, Objectives, Elements of a Business Report. 5.2 Essential Stages of writing the report. 5.3 Types of Business Report. 5.4 Annual Report (Constituents/ Purpose); Committee Reports (Types)
9
Total 45
Learning Resources: Text Book:
1. Booher, Dianna. E-Writing: 21st Century Tools for Effective Communication. New York: Pocket
Books, a division of Simon & Schuster, Inc., 2001 (paper).
2. Christensen, G. Jay. Expanded Syllabus for Bus. Com. Northridge: California State University,
Northridge Bookstore Printshop, n.d
3. Guffey, Mary Ellen. E-book--Business Communication: Process and Product. 5th ed. Cincinnati,
Ohio: South-Western College Publishing, An International Thomson Publishing Company, 2006.
44
Reference Books:
1. Pal, Rajendra and Korlahalli, J.S. (2011) Essentials of Business Communication. Sultan Chand & Sons. ISBN: 9788180547294.
2. Kaul, Asha. (2014) Effective Business Communication.PHI Learning Pvt. Ltd. ISBN: 9788120338487.
3. Murphy, R. (2007) Essential English Grammar, CUP. ISBN: 8175960299. Online Journals/Web Resources:
1. https://journals.sagepub.com/home/job 2. https://www.businesscommunication.org/page/jbc 3. https://courses.lumenlearning.com/wm- businesscommunicationmgrs/
Pedagogy: Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning, Recent Newspaper article. Review of Research Article.
Assignments Mid Term Test Other Total
15 20 15 50
Term End Examination : (50 marks)
Prepared By
Dr. Jyoti Mishra
Checked By
Dr. Shubhangi Gaikwad
Verified By
Prof. Manisha Shedge
Dr. Anjali Sane
HOS and Associate Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies
45
Course Code MCO509A
Trimester II
Course Category Compulsory
Course Title Managerial Economics
Teaching Scheme and Credits Weekly
load hrs.
L T Laboratory Credits
30 -- -- 2
Pre-requisites: Students should have basic knowledge of Micro Economics and Macro Economics
Course Objectives:
1) Knowledge: To give insight into how markets function. The decisions made by individual managers
and consumers generate the fundamentals of market supply and demand, governing the prices and
quantities sold in all economic transactions.
2) Skills: To integrate the basic concepts of economics with the tools of mathematics and statistics in
order to analyse and make optimal business decisions
3) Attitude: To inculcate a sense of economic way of thinking.
Course Outcomes:
After completing the course, the student shall be able to:
a) Describe the nature and scope of micro economics, demand, supply and their components and
determinants.
b) Elucidate the price and output determination in various forms of market, and pricing strategies.
c) Describe the nature and scope of macro Economics, Income, Expenditure and their components and
determinants.
d) Elucidate causes and effects of different types of inflation and trade-off between inflation and
unemployment.
Course Contents:
Topic Description No. of
Lectures
Unit I: Introduction of Managerial Economics, Meaning, Scope and Importance of
Managerial Economics
01
Unit II: Law of Demand & Elasticity of Demand, Meaning of Demand Forecasting, Level
of Demand Forecasting, Criteria for Good Demand Forecasting, Methods or Techniques of
Demand Forecasting, Demand Forecasting for a New Products
04
Unit III: Meaning of Production and Production Function, Behavior of Production
Function in Short Run & Long Run, Types of Costs, Cost-Output Relationships in the Short
Run and Long Run
05
46
Unit IV: Managerial decisions in Competitive Markets, Managerial decisions for firms
with market power, Strategic decision making in oligopoly markets, Collusive Oligopoly
and Price Leadership, Duopoly, Industry Analysis
05
Unit V: Basic Concepts, National Income- Concepts and Deflators, Consumption &
Investment Function, Marginal efficiency of capital and business expectations, Multiplier,
Accelerator
05
Unit VI: Introduction, Meaning and Features, Phases of Business Cycles, Measures to
Control Business Cycles, Business Cycles and Business Decisions
04
Unit VII: Inflation - Meaning and Kinds, Measures to Control Inflation & Deflation,
Stabilization Policies-Introduction, Economic Stability, Instruments of economic Stability,
Stabilization Policies-Monetary Policy, Fiscal Policy, Physical Policy or Direct Controls
06
TOTAL 30
Learning Resources:
Text Book:
Salvatore, D., Managerial Economics in a Global Economy, McGraw-Hill International Editions
Latest Edition
Reference Books :
Samuelson, W.F., and Marks, S.G., Managerial Economics, John Wiley and Sons Latest Edition
Keat, Paul G. and Philip K.Y. Young, Managerial Economics: Economic Tools for Today’s
Decision Makers, Pearson Education Latest Edition
Cabral, L., Introduction to Industrial Organisation, MIT Press Latest Edition
Lewis, W.C., Peterson, H.C. and Jain, S.K., Managerial Economics, Pearson Education. Latest
Edition
Varian, H.R., Intermediate Microeconomics: A Modern Approach, Affiliated East-West Press,
W.W., Norton & Company Latest Edition
Waldman, D., Jensen, E., Industrial Organisation: Theory and Practice, Addison-Wesley Latest
Edition.
E-resources:
www.rbi.org.in
www.sebi.gov.in
www.nseindia.com
47
Web Resources:
The Economic Times
The Financial Express
Pedagogy:
Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning.
Assessment Scheme: Internal evaluation of each subject will be for 50 marks is divided as
follows:
Class Continuous Assessment (CCA)(with % weights)
Assignments Mid-term Other parameters Total
15 20 15 50
Term End Examination : (50 marks)
Prepared By
Dr. Jivan Biradar
Checked By
Dr. Anjali Sane
Verified By
Prof. Manisha Shedge
Dr. Anjali Sane
HOS and Associate Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies
48
Course Code MCO510A
Trimester III
Course Category Compulsory
Course Title Import & Export Documentation
Teaching Scheme and Credits
Weekly load hours
L T Laboratory Credits
30 15 -- 3
Pre-requisites: Students need to have basic knowledge about import and export of trade
Course Objectives:
1. Knowledge: To provide the needed knowledge and skills in the import export field to the
interested candidates and to acquaint the student with the Export and Import policies and
procedures.
2. Skills: Students will get an orientation to the various documentation required in International
Trade. It will help to inculcate knowledge through Practical Approach about the various aspects
of documentation.
3. Attitude: Students will also understand the documentary requisites for International Trade and its
intricacies effectively.
Course Outcomes:
After this course students should be able:
1) To understand the objectives of Documentation in Import & Export
2) To understand the role of import & export documentation in today’s world.
3) To understand the relevance of documentation in Import & Export & to identify the important
elements of documentation.
Course Contents:
Topic Description No. of Lectures
Unit 1 Foreign Trade – International Framework & Basics
1.1 World Trade Organization & Trade Liberalization
1.2 Development of International Trade
1.3 Indian context, Role of Government / Semi Govt. agencies like
DGFT/EPC/ Banks
1.4 Export Import Bank (EXIM Bank)
1.5 Export Credit Guarantee Corporation (ECGC)
10
Unit 2 Essentials of Export & Import Trade
2.1 Latest Foreign Trade Policy (2015-20)
2.2 Types of Exports & Imports
2.3 Introduction to FEMA, 1999
9
49
2.4 Foreign Trade Development Act, 1992
2.5 Methods of International debt settlements
2.6 Letter of Credit mechanism
Unit 3 Export and Import Documentation 3.1 Uniform Customs and Practices for Documentary credits (UCP) for
Letter of credits
3.2 Principal / Commercial documents
3.3 Statutory documents
3.4 Secondary documents
3.5 Packing & Packaging
3.6 Marking & Labelling
3.7 Marine Insurance
9
Unit 4 Export Procedure
4.1 Registration – IEC, RCMC, EPC, GST
4.2 Steps to start Export business
4.3 Declaration of Exports
4.4 (GR/ SDF/ EDI/ PP/ SOFTEX)
4.5 Containerization
9
Unit 5 Import Procedure
5.1 Terms of Trade
5.2 INCO terms
5.3 Concept of Warehousing
5.4 Declaration of Imports (Bill of Entry)
8
TOTAL 45
Learning Resources: Text Book: 1. International Business Management, Bholeanath Dutta, Excel Books
2. P.K.Vasudeva, International Trade, Excel
Web Resoures
1. EXIM Policy 2015 -20
2. www.rbi.gov.in
3. Website of EXIM Bank and ECGC
Reference Books :
3. Dr. Ram. Singh, International Trade Operations, Excel books
4. Aseem Kumar, Export and Import Management, Excel books
Pedagogy: Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning.
50
Assessment Scheme:
Evaluation of each subject will be for 100 marks, (which will be divided into 50 + 50
marks) and is further divided as follows:
Class Continuous Assessment (CCA)(with % weights)
Assignments Mid-term Exam Third Criteria Total
15 20 15 50
Term End Examination: 50 marks
Prepared By
Prof. Jayesh Jadhav
Checked By
Prof. Anushree Satpute
Verified By
Prof. Manisha Shedge
Dr. Anjali Sane
HOS and Associate Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies
51
Course Code MCO511A
Trimester III
Course Category Compulsory
Course Title Goods & Service Tax (GST )
Teaching Scheme and Credits Weekly
load hours
L T Laboratory Credits
45 0 -- 3
Pre-requisites: Basic knowledge about Indirect Taxation
Course Objectives:
1. Knowledge: To impart knowledge on aspects relating to understanding the concepts of GST, its
relevance and practical application for businesses in India.
2. Attitude: To make students understand the changes brought in the Indirect Tax laws from the
introduction of GST in the economy and thereby enlightens them to understand the current law in
effect for Indirect Taxation in India.
3. Skills: To provide specialized and updated skills necessary in the area of GST in a systematic
manner and to develop analytical and problem solving skills in students for decision making
matters related to Valuation, Assessment, Interest and Penalties under GST.
Course Outcomes:
After this course students should be able:
1) To understand various terms related to Goods and Service tax (GST) & GST Compliances
2) To make students understand the applicability, procedures and levy in Goods and service tax.
3) To understand the compliances relating to Registration, Payments, Refunds etc.
4) To determine the time, place and value of supply.
5) To compute the amount of CGST, SGST and IGST payable after considering the eligible input tax
credit.
6) To expose the students with the practical aspects and calculations of Goods and Service Tax.
52
Course Contents:
Topic Description No. of Lectures
Unit 1 INTRODUCTION AND SUPPLY UNDER GST
1.1 Introduction
1.2 Need for GST in India
1.3 Dual GST model
1.4 Constitutional provisions
1.5 Supply under GST
1.6 Inter-state supply & intra-state supply
1.7 Place of supply of goods
1.8 Place of supply of services
1.9 Time of Supply
1.10 Taxability of composite supply and mixed supply
1.11 Activities neither supply of goods nor supply of services
11
Unit 2 Schemes under GST
2.1 Meaning of Input Tax credit
2.2 Other definitions and availability of ITC
2.3 Eligible and Non-eligible credits
2.4 Proportionate Input tax credit for common supply
2.5 Composition Levy Scheme
2.6 Amendments and Notifications of CLS
2.7 Input Service Distributor
2.8 Procedural Aspects
2.9 Practical Problems
11
Unit 3 LEVY AND COLLECTION OF GST:
3.1 Basis of Charge of GST
3.2 Levy and collection of CGST/IGST
3.3 Value of Supply
12
53
3.4 Reverse charge mechanism
3.5 Meanings of exemptions
3.6 Exemptions from GST
3.7 Levy & Collection as per IGST Act
3.8 GST on Petroleum, Alcohol for human consumption
3.9 Liability to pay CGST
Unit 4 PROCEDURAL ASPECTS
4.1 Registrations under GST and Procedure of registration
4.2 Illustrations of GST
4.3 Assessment under GST
4.4 Invoicing and E way bill
4.5 Accounts and Records
4.6 Types of returns, Process of filing ITR
4.7 Payment of tax, Interest etc.
4.8 Practical problems
4.9 Due dates of returns
4.10 Late fees, interest and penalties under GST
4.11 GST Procedures for E-Commerce Transactions
11
Total 45
Learning Resources:
Text Book:
1. Taxmann’s GST Ready Reckoner (Budget 2019 Edition): By V S Dattey
2. Taxmann’s GST Manual with GST Law Guide & Digest of Landmark Rulings (Budget 2019
Edition) Set of 2 Volumes
3. Taxmann’s GST Audit and Annual Return (2nd Edition January 2019)
Online Resources:
www.rbi.org.in
www.irdai.gov.in
www.sebi.gov.in
54
Reference Books :
Illustrated Guide to Goods and Service Tax- C A Rajat Mohan- Bharat Publications
All about GST- V S Datey- Taxmann Publications.
Beginner’s Guide to GST- Dr Vandana Bangar and Dr Yogendra Bangar- Aadhya Prakashan Banagar
Pedagogy:
Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning.
Assessment Scheme:
Evaluation of each subject will be for 100 marks, (which will be divided into 50 + 50 marks)
and is further divided as follows:
Class Continuous Assessment (CCA)(with % weights)
Assignments Mid-term Exam Third Criteria Total
15 20 15 50
Term End Examination : 50 marks
Prepared By
Prof. Jayesh Jadhav
Checked By
Prof. Ashish Kathale
Verified By
Prof. Manisha Shedge
Dr. Anjali Sane
HOS and Associate Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies
55
Course Code MCO512A
Trimester III
Course Category Compulsory
Course Title Indian Banking Operations
Teaching Scheme and Credits Weekly
load hrs.
L T Laboratory Credits
45 0 -- 3
Pre-requisites: Students should have basic Knowledge of Indian Banking System.
Course Objectives:
1) Knowledge: This course aims at enabling the students to understand and to contribute to the strategic
operational policies and practices of commercial bank management in a competitive environment.
2) Skills: To create the awareness among the students about Indian banking operations.
3) Attitude: To provide students insight into the banking operations and management at banking at
various level.
Course Outcomes:
After completing the course, the student shall be able to:
a. describe the credit and investment management in Banks.
b. expose the asset liability management and non- performing assets in Indian Banking.
c. interpret the various principles of banking operations and banking operations management in
Indian Banking system.
Course Contents: Topic Description No. of
Lectures
Unit 1: Credit Management - Cardinal principles of sound bank lending – Formulating
loan policy – Factors influencing loan policy – Contents of loan policy –Evaluating
credit applicant – Loan supervision
15
Unit 2: Investment Management - Nature and significance of investment management
in commercial banks – Fundamental principles of security investment by commercial
bank – Management of security investment – Reviewing investment portfolio –
Organisation of investment function.
15
Unit 3: Asset Liability Management and Non-Performing Assets - Concept of ALM –
Objectives -Functions – Process – Measurement and Management of Risks Concept of
NPAs, NPAs in Indian commercial banks, Causes, Suggestions and steps for containing
NPAs, Prudential norms ,relationship with customers, Formulating relationship banking
strategy
15
TOTAL 45
Learning Resources: Text Book:
Srivastava, Divya Nigam, Management of Indian Financial Institutions, Himalaya Publishing
House.
56
Reference Books :
M. Y. Khan, Indian Financial System, Tata McGraw Hill.
Bharati Pathak, Indian Financial System, Pearson Publication.
Gerald Hatler, Bank Investments and Funds Management, Macmillan
Stigum, Managing Bank Assets and Liabilities, Dow-Jones Irwin.
Dudley Luckett, Money and Banking, MacGraw Hill.
Vasant Joshi, Vinay Joshi, Managing Indian Banks- Challenges Ahead
E-resources:
www.rbi.org.in
www.sebi.gov.in
www.nseindia.com
Web Resources:
The Economic Times
The Financial Express
Pedagogy: Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning.
Assessment Scheme: Internal evaluation of each subject will be for 50 marks is divided as
follows:
Class Continuous Assessment (CCA)(with % weights) Assignments Mid-term Other parameters Total
15 20 15 50
Term End Examination : (50 marks)
Prepared By
Prof. Dr. Jivan Biradar
Checked By
Prof. Dr. Anjali Sane
Verified By
Prof. Manisha Shedge
Dr. Anjali Sane
HOS and Associate Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies
57
Course Code MCO513A
Trimester III
Course Category Elective
Course Title Entrepreneurship and Start up Management
Teaching Scheme and Credits Weekly
load hrs..
L T Laboratory Credits
30 0 -- 2
Pre-requisites: Students having moderate proficiency and knowledge in Entrepreneurship as well as Start-up Management can select this course for developing their overall Entrepreneurial, Market, Business, and
New Venture and Analytical skills.
Course Objectives:
1. Knowledge: To provide an overview of the competencies needed to become an entrepreneur.
2. Skills: To give insights into the Management of Small Family Business.
3. Attitude: To develop Analytical Ability in order to do Research based activities that’s required to
do a proper Business or start a new venture.
58
Course Outcomes:
1. Analyze the business environment in order to identify business opportunities,
2. Identify the elements of success of entrepreneurial ventures,
3. Consider the legal and financial conditions for starting a business venture,
4. Evaluate the effectiveness of different entrepreneurial strategies,
5. Specify the basic performance indicators of entrepreneurial activity,
6. Explain the importance of marketing and management in small businesses venture.
Course Contents: Topic Description No. of Lectures
Unit 1 Introduction
1.1 Concept and Definitions: Entrepreneur & Entrepreneurship, Entrepreneurship and
Economic Development; A Typology of Entrepreneurs;
1.2 Entrepreneurship as a Style of Management: The Entrepreneurial Venture and the
Entrepreneurial Organization.
1.3 Entrepreneurial Competencies: The Entrepreneur’s Role, Task and Personality.
5
Unit 2 Entrepreneurial Skills
2.1 Creativity, problem solving, decision making, communication, leadership quality;
McClelland’s N-Ach theory, Dr. Saras Sarasvathy’s Theory of Effectuation and the
Five Effecuation Principles
2.2 Self – analysis, personal efficacy, culture & values, risk-taking behaviour,
technology backup.
2.3 Factor Affecting Entrepreneurial Growth: Economic, Non-Economic Factors; EDP
Programmes;, Business Modelling.
7
Unit 3 Traits/Qualities of an Entrepreneurs
3.1. Entrepreneur; Manager Vs. Entrepreneur, The Early Career Dilemmas of an
Entrepreneur, Defining Survival and Success.
3.3 Entrepreneurial Process Steps of entrepreneurial process: Deciding – Developing –
Moving – Managing – Recognizing.
6
Unit 4 Opportunity / Identification and Product Selection:
4.1 Product Selection: Criteria to Select a Product, Conducting Feasibility Studies:
Project Finalization; Sources of Information.
4.2 Entry strategies: New product, Franchising, Partial Momentum, Sponsorship and
Acquisition.
6
Unit 5 Small Enterprises and Enterprise Launching Formalities:
5.1. Definition of Small Scale; Rationale; Objective; Scope; Government Financing of
59
SMEs,
5.2. SME; Registration; NOC from Pollution Board; Machinery and Equipment
Selection. Formulation of Functional Strategies, Life Cycle Base, Marketing, Finance,
operations.
5.3. Prepare your own Business Plan.
6
Total 30
Learning Resources: Text Book:
1. The Dynamics of Entrepreneurial Development & Management by Desai, Vasant , Himalaya
Publishing House, Delhi
2. Managing Small Business by Longenecker, Moore, Petty and Palich, Cengage Learning, India
Edition.
3. Cases in Entrepreneurship by Morse and Mitchell, Sage South Asia Edition. Entrepreneurship –
Indian Cases on Change Agents by K Ramchandran, TMGH..
4. Entrepreneurship Development: Small Business Enterprises by Charantimath,P. , Pearson. Reference Books:
1. Entrepreneurship: New Venture Creation by David H. Holt Entrepreneurship Development New Venture Creation by Satish Taneja, S.L.Gupta
2. Project management by K. Nagarajan. 3. Entrepreneurship: Strategies and Resources by Marc J. Dollinger The Culture of
Entrepreneurship by Brigitte Berger. 4. Entrepreneurship and Small Business Management by Siropolis Lead like an Entrepreneur by
Neal Thornberry. Online Journals/Web Resources: 1. Journal of Entrepreneurship Development. 2. International Journal of Social Entrepreneurship and Innovation. 3. www.nenonline.org/ 4. www.tie.org/
Pedagogy: Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning, Recent Newspaper article. Review of Research Article.
60
Assignments Mid Term Test Other Total
15 20 15 50
Term End Examination : (50 marks)
Prepared By
Dr. Jyoti Mishra
Checked By
Dr. Shubhangi Gaikwad
Verified By
Prof. Manisha Shedge
Dr. Anjali Sane
HOS and Associate Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies
Course Code MCO514A
Trimester III
Course Category Compulsory
Course Title Tally ERP
Teaching Scheme and Credits Weekly
load hrs.
L T Laboratory Credits
45 -- -- 3
Pre-requisites: Students have basic knowledge of Financial Accounting and Computer.
Course Objectives:
1) Knowledge: To learn and practice Computerized Accounting Systems using Tally ERP.
2) Skills: To increase employability of students in the field of accounting
3) Attitude: Being familiar with Tally ERP software
Course Outcomes: After studying this subject, students shall be able to
1. Understand the use of Tally ERP for smoothening day to day operational activities of business.
2. Manage and maintain all the records of business transactions at one place i.e. in Tally ERP so that
any data can be quickly accessed.
3. Be confident and quick to find any kind of business related information to make further planning by
hands on practice sessions.
61
Course Contents: Topic Description No. of
Lectures
Unit 1 Fundamentals of Accounting
Introduction to Accounting Terms, Double Entry System of Accounting, Types of
Accounts, and The Golden rules of Accounting, Recording of Business Transactions, Trial
Balance, Manual Journal entries assignment.
5
Unit 2 Maintaining Chart of Accounts in Tally.ERP9
Introduction to Tally.ERP9, Salient & Functional Features of Tally, Technology
Advantages, Getting started with Tally.ERP9-Introduction to Gateway of Tally Screen,
Company Creation in Tally.ERP9- Shut, Select & Alter Company, Company Features
(F11) & Configurations (F12), Chart of Accounts - Ledger Creation, Group Creation,
Displaying Groups & Ledgers, Deletion of Groups & Ledgers.
5
Unit 3 Maintaining Stock Keeping Units
Introduction to Inventory, Inventory Masters in Tally.ERP9, Creating Inventory Masters-
Stock Group, Units of measures, Stock Item, Creation of godown, Defining of Stock
Opening Balance in Tally.ERP9, Creation of Stock Category & Defining it to Stock Items,
Reports.
7
Unit 4 Recording Day-to-Day Transactions in Tally.ERP9
Introduction to Business Transactions, Accounting Vouchers in Tally.ERP9, Creation of
Company & necessary accounting masters, Recording transactions in Receipt voucher,
Contra Voucher, Recording transactions in Payment voucher, Recording transactions in
Sales voucher & creation of necessary accounting & inventory masters, Recording
transactions in Debit Note voucher & Credit Note Voucher, Journal Voucher, Shortcut
Keys & Practice Exercise & Test
8
Unit5 Accounts Receivable & Payable Management
Introduction to Accounts receivables & payables, Maintaining Bill-wise details theory,
Creation of Company, Activation of Bill-wise details, creation of necessary accounting &
inventory masters, New Reference & Outstanding Report, Against Reference &
Outstanding Report, Advance & Outstanding Reports, On Account, Stock Category
Report & Outstanding Reports, Changing the Financial Year in Tally.ERP9, Shortcut Keys
& Practice Exercise.
5
Unit 6 MIS Reports
Introduction to MIS Reports in Tally.ERP9, Creation of Company & necessary accounting
masters, Recording transaction in Tally.ERP9 for MIS Reports, Viewing of Reports.
5
Unit 7 Getting started with GST
Introduction to GST, Creation of Company, Enabling GST & Defining Tax Details,
Creation of necessary accounting masters, Intrastate Supply of Goods - Inward Supply ,
GSTR-2 Report, Intrastate Supply of Goods - Outward Supply, GSTR-1 Report, Printing
Tax Invoice, Interstate Supply of Goods - Inward Supply & Outward Supply, GSTR-1 &
2 Report, Return of Goods - Purchase Return & Sales Return, Supplies Inclusive of Tax,
Defining GST Rates at Stock Transaction Level, GST Reports, Input tax credit set off &
GST Tax payment, Accounting of Supply of Services & Exempted Services.
5
62
Unit 8 Recording vouchers with TDS
Introduction of Basic Concepts of TDS, TDS in Tally, Creation of Company, Activation
of TDS Features & Creation of TDS Statutory Masters, Configuring TDS at Group Level,
Booking expenses & Deducting TDS, Configuring TDS at Ledger Level, Booking
expenses & Deducting TDS, Booking of Expenses in Purchase voucher & Deducting TDS,
TDS Reports.
5
Total lectures 45
Learning Resources: Text Book:
Official Guide to Financial Accounting Using Tally.ERP 9 with GST by Tally Education Pvt. Ltd.
Reference Books :
The following reference books will be available in short loans section of the library:
Faculty Handouts
Web Resource:
Tally Released Notes https://help.tallysolutions.com/article/Tally.ERP9/te9rel62
Pedagogy: Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning.
Assessment Scheme: Internal evaluation of each subject will be for 50 marks, is divided as
follows:
Assignments Mid Term Other Parameters Total
15 20 15 50
Term End Examination : (50 marks)
Prepared By
Prof. Dr. Priyanka Gujarati
Checked By
Prof. Jayesh Jadhav
Verified By
Prof. Manisha Shedge
63
Dr. Anjali Sane
HOS and Associate Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies
64
Course Code MCO601A
Trimester IV
Course Category Elective
Course Title Research Methodology
Teaching Scheme and Credits
Weekly load hrs..
L T Laboratory Credit
45 0 -- 3
Pre-requisites: The students should have basic knowledge of Quantitative Techniques and modern statistics analysis tools.
Course Objectives:
1. Knowledge: To provide adequate basic understanding of the basic framework of research
process.
2. Skills: To develop an understanding of the ethical dimensions of conducting applied
research.
3. Attitude: To develop an understanding of various research designs and techniques.
Course Outcomes:
On successful completion of the course students will be able to:
1. Search for, select and critically analyses research articles and papers.
2. Prepare a literature review.
3. Formulate and evaluate research questions.
4. Develop a research proposal or industry project plan.
5. Gain experience with instrument development and data collection methods.
6. Gain experience with ethics proposals.
65
Course Contents: Topic Description No. of
Lectures
Unit 1 Introduction to Research
1.4 Introduction. Definition, Objectives, Significance & Types of Research,
Research Methods versus Methodology.
1.5 Features of a Good Research, Steps in Research Process.
10
Unit 2 Research Problem, Hypotheses, Design & Sampling
2.4 Development of Research Problem, Techniques involved in Defining
Research Problem. Development of research hypotheses,
2.5 Types of Hypothesis, Formulation of the Hypotheses, Methods of testing
Hypothesis Meaning and nature of Research Design,
2.6 Classification of Research Design, Phases/Steps in Research Design Meaning
and definition of Sampling, Types of Sampling.
10
Unit 3 Data Collection, Measurement & Scaling, Processing of Data
3.1 Methods of data collection, Sources of data collection, Meaning & Types of
Measurement Scale, Classification of Scales.
3.2 Data processing, Editing, Coding, Classification & Tabulation, Analysis &
Interpretation of Data, Types of Analysis.
10
Unit 4 Research Report, Citation & Bibliography.
5.1 Research Report, Citation & Bibliography: Importance of Report Writing,
Types of Research Reports,
5.2 Structure or Layout of Research Report Mode of Citation Bibliography:
Author, Date, System, Footnote or Endnote System,
5.3 Use of Notes Citation, Mode of preparing a Bibliography, Classification of
Entries, Examples.
15
Total 45
Learning Resources: Text Book:
1. Fundamentals of Statistics -- S.C. Gupta (Himalaya Publishing House)
2. Elementary Statistics -- S.P. Gupta and Archana Gupta (Sultan Chand and Sons, New
Delhi)
3. Research Methodology – C. R. Kothari (New Age International Ltd)
4. Email Persuasion – Ian Brodie
5. Email Marketing – Chad White & Jay Baer
6. Email Marketing Excellence – Kevin Hillstrom 7. Digital Marketing for Dummies – Ryan Deiss & Russ
66
Reference Books:
1. Beri G.C. (2010) Marketing Research 3rd Edition, TMH Publishers Ltd, New Delhi. 2. Chawla D. & Sondhi N. Research Methodology Concepts and Cases, S. Chand &
Company Ltd. 3. Cooper & Schindler (2015) Business Research Methods, Mcgraw-Hill. 4. Dr. Shajahan S.(2006) Research Methods for Management, JAICO publishing house.
Online Journals/Web Resources: 1. https://ijrm.humanjournals.com/ 2. https://www.ijrrjournal.com/IJRR_Vol.6_Issue.3_March2019/IJRR0011.pdf 3. https://www.eajournals.org/journals/international-journal-of-quantitative-and-qualitative-
research-methods-ijqqrm/
Pedagogy: Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning, Recent Newspaper article. Review of Research Article.
Assessment Scheme: Assignments Mid TermTest 3rd Criteria Total
15 20 15 50
Term End Examination : (50 marks)
Prepared By
Dr. Jyoti Mishra
Checked By
Dr. Shubhangi Gaikwad
Verified By
Prof. Manisha Shedge
Dr. Anjali Sane
HOS and Associate Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies
67
Course Code MCO602A
Trimester IV
Course Category Compulsory
Course Title Auditing-I
Teaching Scheme and Credits Weekly
load hrs.
L T Laboratory Credits
45 - - 3
Pre-requisites: Basic Knowledge of Auditing
Course Objectives:
Knowledge :
Students will build on their understanding of audit theory and its application to the audit of
financial statements
Skill:
Students will get the practical application of audit procedure on realistic financial audit case
scenarios.
Attitude
Problem solving attitude of students will be improved
Course Outcomes:
Students will understand audit strategy, planning and programming.
Students will get knowledge of Auditing Standards
Students will understand importance of internal control.
Course Contents:
Topic Description No. of
Lectures
Unit 1: Introduction
1.1 Concept of Audit & Auditing
1.2 Types of Audit, Basic Principles of Auditing
1.3 Audit Program,
1.4 Vouching Verification and Valuation
1.5 Auditing and other disciplines
1.6 Inherent Limitations of Audit
10
Unit 2: Audit strategy, planning and programming
2.1 Audit Engagement ,Planning the flow of audit work
2.2 Drafting of reports; audit strategy planning
2.3 Program, and importance of super-vision; review of audit notes and working papers
2.4 Materiality in audit Planning
Auditing Sampling - Types of sampling. Test checking, Techniques of test checks.
13
68
Application of concept of materiality and audit risk.
Audit Documentation - Audit working papers, Audit files: Permanent and current audit
files, Ownership and custody of working papers.
Audit evidence - Audit procedures for obtaining evidence, Sources of evidence,
Reliability of audit evidence, Methods of obtaining audit evidence - Physical verification,
Documentation, Direct confirmation, Re-computation, Analytical review techniques,
Representation by management, Obtaining certificate.
Unit 3: 3 Auditing Standards
3.1 Overall Objectives of the Independent Auditor and the Conduct of an Audit in
Accordance with Standards on Auditing
3.2 Overview of Standard setting process, , Role of International Auditing and Assurance
Standards Board, Role of Auditing and Assurance Standards Board in India, Study of
Standards on Auditing issued by the ICAI.
3.3 SA 210 Agreeing the Terms of Audit Engagements
SA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in
Accordance with Standards on Auditing
SA 500 Audit Evidence
SA 501 Audit Evidence - Specific Considerations for Selected Items SA
505 External Confirmations
SA 230 Audit Documentation
SA 300 Planning an Audit of Financial Statements
SA 315 Identifying and Assessing the Risks of Material Misstatement through
Understanding the Entity and its Environment
SA 320 Materiality in Planning and Performing an Audit
SA 230 Audit Documentation
SA 300 Planning an Audit of Financial Statements
SA 315 Identifying and Assessing the Risks of Material Misstatement through
Understanding the Entity and its Environment
Audit Planning and Materiality
SA 320 Materiality in Planning and Performing an Audit
SA 530 Audit Sampling
12
Unit 4: Internal Control
4.1 Process of Internal Control
4.2 Types of internal control
4.3 Internal Control Process
4.4 Internal Auditing, Internal Check
4.5 Limitations of internal control
4.6 Internal Control in Computerized Environment, Approaches to Auditing in
Computerized Environment
10
Total 45
Learning Resources:
69
Text Book:
Auditing Principles, Practice & Problems – Jagdish Prakash- Kalyani Publishers
Reference Books :
Contemporary Auditing – Kamal Gupta, Tata Mc Graw, Hill Publishing Company Limited, New
Delhi.
Principles and Practice of Auditing – R. G. Saxena, Himalaya Publishing House.
Fundamentals of Auditing – S.K Basu , Pearson Publication
Pedagogy:
Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning.
Assessment Scheme:
Internal evaluation of each subject will be for 50 marks, which is divided as follows:
Class Continuous Assessment (CCA) (50)
Assignments Test Presentations/ Faculty choice Total
15 20 15 50
Term End Examination : 50 marks
Prepared By
Prof. Manisha Shedge
Checked By
Prof. Hemant Bhise
Verified By
Prof. Manisha Shedge
Dr. Anjali Sane
HOS and Associate Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies
70
Course Code MCO603A
Trimester IV
Course Category Elective
Course Title Accounting Theory and Financial Reporting
Teaching Scheme and Credits Weekly
load hrs.
L T Laboratory Credits
45 15 - 4
Pre-requisites: Students should have knowledge of Financial Accounting.
Course Objectives:
1. Knowledge
To acquire advanced knowledge of the accounting.
To acquire knowledge related to recent trends in accounting and financial reporting
2.Skills
To inculcate skills of accounting and financial reporting
3. Attitude
It will help the students to develop attitude of self-learning & decision taking
Course Outcomes:
Students will be well versed to use modern technology in the field of Accounting and Financial
Reporting
Students will be well equip about the recent developments in accounting & financial reporting
Course Contents:
Topic Description No. of
Lectures
Unit 1: : International Financial Reporting Standards (IFRS)
1.1 The nature and operations of the IASB
1.2 The status and use of IFRSs around the world
1.3 IFRS
1.4 Principal differences between UK/US GAAP and IFRS and IAS
12
Unit 2: Social & Environmental Accounting
2.2 Sustainability and corporate responsibility
2.2 The nature of social and environmental accounting
2.3 Rationales for social and environmental reporting
2.4 Social and environmental accounting in the private and public sectors
2.5 Qualitative and quantitative social and environmental accounting disclosures
2.6 Evaluation of social and environmental accounting reports
12
71
2.7 Business Responsibility Report under National Voluntary Guidelines on Social
2.8 Environmental and Economic Responsibilities of Business (NVGs) issued MCA
Unit 3: Corporate Governance
3.1 Separation of Ownership and Managerial Control
3.2 Agency Relationships
3.3 Board Effectiveness
3.4 Executive Compensation
3.5 Managerial Defense Tactics
3.4 International Corporate Governance
3.5 Governance Mechanisms, Stakeholder Management, and Ethical Behavior
3.6 Corporate Governance Report – Study latest report of a listed company
12
Unit 4: New Trends in Accounting
4.1 Inflation Accounting
4.2 Human Resource Accounting
4.3 Social Accounting
4.4 Lease Accounting
4.5 Accounting for Derivatives
12
Unit 5 : Corporate Financial Reporting
5.1 Issues and problems with reference to published financial statements of Companies
5.2 Financial Reporting in respect of Mutual Funds, Non-banking Financial Companies,
Merchant Bankers, Stock Brokers
5.3 Study of latest Annual Report of a listed company
12
Total 60
Learning Resources:
Text Book:
Sr. K. Paul: Accountancy, Volume-I and II.(New Central Book Agency, Kolkata)
Reference Books :
Guidance Notes issued by Institute of Chartered Accountants of India
Dr.Ashok Sehgal & Dr .Deepak Sehgal: Advanced Accounting (Taxmann, New Delhi)
Shukla and Grewal: Advanced Accounts. (S. Chand and Co Ltd. New Delhi)
Jain and Narang: Advanced Accounts.(Kalyani Publishers, Ludhiana)
R. K. Lele and Jawaharlal: Accounting Theory (Himalaya Publishers)
Dr. L. S. Porwal: Accounting Theory (Tata McGraw Hill)
Robert Anthony, D.F.Hawkinsand K.A. Merchant: Accounting Text and Cases (Tata McGraw
Hill)
72
Dr.S.N. Maheshwari: Corporate Accounting (Vikas Publishing House Pvt. Ltd. New Delhi)
Dr.Ashok Sehgal and Dr.Deepak Sehgal: Advanced Accounting (Taxmann, New Delhi)
Pedagogy:
Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning.
Assessment Scheme:
Internal evaluation of each subject will be for 50 marks, which is divided as follows:
Class Continuous Assessment (CCA) (50)
Assignments Test Presentations/ Faculty choice Total
15 20 15 50
Term End Examination : 50 marks
Prepared By
Prof. Manisha Shedge
Checked By
Prof. Hemant Bhise
Verified By
Prof. Manisha Shedge
Dr. Anjali Sane
HOS and Associate Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies
73
Course Code MCO604A
Trimester IV
Course Category Elective
Course Title Partnership & Special Accounts
Teaching Scheme and Credits
Weekly load hrs.
L T Laboratory Credits
45 15 - 4
Trimester : IV
Pre-requisites: Students have knowledge of Accounting and various forms of business organizations.
Course Objectives:
Knowledge:
To understand new trends in Accounting
Skills :
To equip and train Post Graduate students to accept the challenges of Business World by
providing opportunities for study and analysis of advanced Commercial and business
methods and processes
Data collection and interpretations skills will be developed
Attitude:
Entrepreneurial attitude can be improved.
Course Outcomes:
Students will have updated knowledge about partnership accounting, service sector
accounting; fund based accounting, accounting for corporate taxation, Human Resource
Accounting, Inflation Accounting.
Course Contents: Topic Description No. of
Lectures
Unit 1: Partnership Accounting
1.1 Amalgamation of Partnerships
1.2 Conversion & Sale of Partnership Firms
1.3 Dissolution of Partnership
10
Unit 2: Services Sector Accounting
2.1 Effects of GST on Service Sector
2.2 Accounting for Hospitals
2.3 Accounting for Hotels Accounting for Transport Undertakings
10
Unit 3: Fund Based Accounting
3.1 Introduction - Special Features of Accounting for Educational Institutions
3.2 Accounting for Government Grants as per guidance Notes issued by the ICAI
10
Unit 4: Accounting For Corporate Taxation 10
74
4.1 Accounting for Income Tax: Provision for Taxation - Advance Tax- Completion of
Assessment - Corporate Dividend Tax-Tax Deducted at Source Deferred Tax as per
AS.22.
4.2 Accounting treatment of Excise Duty and CENVAT: Accounting at the time of
payment of Excise Duty, Cen-vat Credit availed and
Unit 5: Human Resource Accounting
5.1 Need, Objectives
5.2 Cost and replacement cost method
5.3 Value approach
5.4 A suggested approach
5.5 Value added statements
10
Unit 6: Inflation Accounting
6.1 Need, Objectives
6.2 Current Purchasing Power method
6.3 Current Cost Accounting
10
Total 60
Learning Resources: Text Book:
Sr. K. Paul: Accountancy, Volume-I and II.(New Central Book Agency, Kolkata) Reference Books :
Guidance Notes issued by Institute of Chartered Accountants of India
Jain and Narang: Advanced Accounts. (Kalyani Publishers, Ludhiana)
R. K. Lele and Jawaharlal: Accounting Theory (Himalaya Publishers)
Dr. L. S. Porwal: Accounting Theory (Tata McGraw Hill).
Robert Anthony, D.F.Hawkins and K.A. Merchant: Accounting Text and Cases (Tata McGraw Hill)
Dr.S.N. Maheshwari: Corporate Accounting (Vikas Publishing House Pvt. Ltd. New Delhi)
Dr.Ashok Sehgal and Dr.Deepak Sehgal: Advanced Accounting (Taxmann, New Delhi).
Pedagogy: Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning.
Assessment Scheme:
Internal evaluation of each subject will be for 50 marks, which is divided as follows:
Class Continuous Assessment (CCA) (50)
Assignments Test Presentations/ Faculty choice Total
15 20 15 50
Term End Examination : 50 marks
75
Prepared By
Prof. Hemant Bhise
Checked By
Prof. Manisha Shedge
Verified By
Prof. Manisha Shedge
Dr. Anjali Sane
HOS and Associate Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies
76
Course Code MCO605A
Trimester IV
Course Category Costing Specialization
Course Title Material, Labour and Overhead Costing
Teaching Scheme and Credits
Weekly load hrs.
L T Laboratory Credits
45 15 -- 4
Pre-requisites: Basic knowledge of Cost Accounting
Course Objectives:
Knowledge:
a) To understand various aspects of material control and wastage
b) To understand various aspects of labour control
c) To understand the classification of overheads and methods of absorption of overheads
Skills: Solve problems relevant to cost accounting systems using ideas and techniques some of which are
at the forefront of the discipline.
Attitude:
a) To understand material as an element of cost in detail, necessity to know the proper system of
material control
b) To understand the labour as an element of cost in detail about its productivity, retention various
mathods to calculate wages.
c) To understand the overhead as an element of cost in details about primary and secondary
distribution of overheads, understand the over and under absorption
Course Outcomes:
Students will understand:
a) Purchase procedure, store control and material control necessity and solving the numerical on issue
pricing, EOQ
b) An element labour and its importance in manufacturing process in calculating the cost of
77
production, its productivity and calculation of methods of wages.
c) Overhead – its allocation of absorption, apportionment and re-apportionment of overheads, reasons
of over and under absorption of overheads
Course Contents: Topic Description No. of Lectures
Unit 1 : Nature and Scope of Cost Accounting:
Introduction, Meaning, Definition and Objectives of Cost Accounting, Cost
Centre and Cost unit, Elements of Cost, Classification of Costs
6
Unit 2 : Material Accounting and Control:
Concept, Procurement of Material, Storage and Inventory Control Techniques
Perpetual and Periodic Inventory system, Purchase procedure, System of
Material Requirement Planning I and II, CAS – 6, ABC Analysis, Inventory
Turnover Ratios, Just in Time, Economic Ordering Quantity
12
Unit 3 Labour Accounting and Control:
Meaning, Definition and significance of Labour, CAS-7, Classification of Labour,
Principles and Methods of Remuneration, Performance linked Incentives,
Accounting of Labour Cost, Job Evaluation and Merit Rating. Labour Retention,
Labour Turnover, Idle Time, Time and Motion Study, Time Keeping and Time
Booking.
12
Unit 4 Overhead- Classification, Allocation and Apportionment :
Meaning and Classification of Overhead Cost, CAS-3, CAS- 11 and CAS -15
Allocation and Apportionment of Overhead to Cost Centre, Appropriation of
service department costs to production department, Methods of Re-apportionment
or redistribution,
15
Unit 5: Absorption of overhead :
Meaning of Absorption, Overhead Absorption Rates, Methods of Absorption of
Manufacturing Overhead – Direct material cost method, Direct labour cost
method, Prime cost method, Direct labour hour method, Machine Hour Rate, Rate
per unit of production, Sale price method. Under-Absorption and Over Absorption
of Overheads. Cause of Under or Over absorption of Overheads.
15
Total lectures 60
Learning Resources: Text Book:
Cost Accounting Principles and Practice. Jain and Narang -Kalyani Publishers
Cost Accounting, Theory and Problems, S.N. Maheshwari and S.N. Mittal - Mahavir book
Depot, New Delhi. Reference Books :
78
Advanced Cost Accounting and Cost Systems Ravi Kishor - Taxman’s Allied Service Pvt.
Ltd., New Delhi.
Cost Accounting Principles and Practice, S.P. Lyengar - Sultan Chand & Sons Accounting
Taxman’s, New Delhi.
Students Guide to Cost Accounting Ravi Kishor -Taxman’s – New Delhi.
Cost Accounting Principles and Practice M.N. Arora - Vikas Publishing House Pvt. Ltd., New
Delhi.
Theory and Techniques of Cost Accounting. B.L. Lall and G.L. Sharma - Himalaya Publishing
House, New Delhi. Supplementary Reading:
Cost Accounting – V.K. Saxena and Vashista - Text book. Sultan Chand and Sons – New
Delhi
Cost Audit and Management Audit. V.K. Saxena and Vashista - Sultan Chand and Sons –
New Delhi
Principles and Practice of Cost Accounting N.K. Prasad -Book Syndicate Pvt. Ltd., Calcutta. Advanced Cost Accounting N.K. Prasad - Syndicate Pvt Ltd., Calcutta
Journals:
Cost Accounting Standards - The ICWA of India, Calcutta Management Accountant - The ICWA of India, Calcutta
Web Resources: [email protected] icmai.in Pedagogy: Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning.
Assessment Scheme: Internal evaluation of each subject will be for 50 marks, is divided as
follows:
Class Continuous Assessment (CCA)
Assignments Mid Term Exam Other Criteria Total
15 20 15 50
Term End Examination : (50 marks)
Prepared By
Prof. Shreeya Rajpurohit
Checked By
Prof. Ashish Kathale
Verified By
Prof. Manisha Shedge
Dr. Anjali Sane
HOS and Associate Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies
79
Course Code MCO606A
Trimester IV
Course Category Costing Specialization
Course Title Methods and Control Techniques of Costing
Teaching Scheme and Credits Weekly
load hrs.
L T Laboratory Credits
45 15 -- 4
Pre-requisites: Basic knowledge of Cost Accounting
Course Objectives:
1.Knowledge:
a) To understand the concept of various methods of costing.
b) To understand various techniques of costing.
c) Exercise appropriate judgment in selecting and presenting information using various methods
relevant to cost accounting.
2. Skills: Solve problems relevant to cost accounting systems using ideas and techniques some of which
are at the forefront of the discipline.
3. Attitude: To understand the various strategical techniques, recent changes in cost accounting and how
to control and reduce cost.
Course Outcomes:
Student will be able to understand:
a) Various methods of costing used in different industries and calculation of cost accordingly and its
practical implementation in industries b) Various techniques of cost control and its application in manufacturing and service industry.
c) How marginal costing is different from absorption costing
80
Course Contents: Topic Description No. of
Lectures
Unit 1 : Job, Batch and Contract Costing
Features of Contract Costing, Types of Contract. Recording of Value and Profit on
Contracts, Certificate of Work done, Profit on Uncompleted Contract, Valuation of
Work in Progress and Profit on Uncompleted Contracts, Terminologies used in
contract costing, Types of Contract.
10
Unit 2 : Process Costing ,Joint products and By-Products Costing:
Application of Process Costing, Process Losses, Normal Process Loss and Abnormal
Process Loss, Abnormal Gain, Inter Process profit. Work in Progress, Advanced
Numerical Problems on Contract Costing and Process Costing.
Meaning of Joint Product, objectives of Joint cost analysis, CAS- 19, Accounting for
joint Products, Methods of Apportionment of Joint Cost - Average Unit Cost Method,
Physical Unit Method, Survey Method, Contribution or gross Margin Method,
Standard Cost Method and Market Value Method. Numerical Problems on Joint
Product Costing. Meaning of By-Product, Classification of By-Products, and
Distinction between By-Product, Main Product and Joint Product. Accounting of By-
Products – Non-cost or Sales Methods and Cost Methods.
15
Unit 3 Service Costing
: Meaning of Service Costing, Types of Service Costing. Transport Costing, Canteen
Costing, Power House Costing, Hospital Costing, Hotel Costing and Multiple
operations costing.
10
Unit 4 Marginal Costing:
Ascertainment of Profit under Marginal Costing, Numerical Problems related to
Marginal Costing. Cost-Volume-Profit Analysis: - Objectives of Cost-Volume-Profit
Analysis. Elements of Cost-Volume-Profit Analysis – Marginal Cost Equation,
Contribution, Contribution/Sales or Profit Volume Ratio (P/V Ration). Break Event
Point, Margin of Safety. Cost Analysis for Decision Making, Accept or Reject
Decisions, Make or Buy Decisions, Sell or Process Decisions.
10
Unit 5: Budget and Budgetary Control and Standard Costing:
Meaning and Need for Budget, Meaning of Estimate, Forecast and Budget. Difference
between Budget and Forecast, Budgetary Control, Types of Budget. Production
Budget, Sales Flexible Budget and Cash Budget, Numerical Problems on Flexible and
Cash Budget. Standard Costing and Variance Analysis: - Standard Cost and Standard
Costing, Standard Cost and Estimated Cost, Analysis of Variance, Material Variances,
Labour Variance, Overhead Variances and Sales Variances.
15
Total lectures 60
Learning Resources: Text Book:
81
Cost Accounting Principles and Practice. Jain and Narang -Kalyani Publishers
Cost Accounting, Theory and Problems, S.N. Maheshwari and S.N. Mittal - Mahavir book
Depot, New Delhi. Reference Books :
Advanced Cost Accounting and Cost Systems Ravi Kishor - Taxman’s Allied Service Pvt.
Ltd., New Delhi.
Cost Accounting Principles and Practice, S.P. Lyengar - Sultan Chand & Sons Accounting
Taxman’s, New Delhi.
Students Guide to Cost Accounting Ravi Kishor -Taxman’s – New Delhi.
Cost Accounting Principles and Practice M.N. Arora - Vikas Publishing House Pvt. Ltd.,
New Delhi.
Theory and Techniques of Cost Accounting. B.L. Lall and G.L. Sharma - Himalaya
Publishing House, New Delhi. Supplementary Reading:
Cost Accounting – V.K. Saxena and Vashista - Text book. Sultan Chand and Sons – New
Delhi
Cost Audit and Management Audit. V.K. Saxena and Vashista - Sultan Chand and Sons –
New Delhi
Principles and Practice of Cost Accounting N.K. Prasad -Book Syndicate Pvt. Ltd., Calcutta. Advanced Cost Accounting N.K. Prasad - Syndicate Pvt Ltd., Calcutta
Journals:
Cost Accounting Standards - The ICWA of India, Calcutta Management Accountant - The ICWA of India, Calcutta
Web Resources: [email protected] icmai.in Pedagogy: Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning.
Assessment Scheme: Internal evaluation of each subject will be for 50 marks, is divided as
follows:
Class Continuous Assessment (CCA)
Assignments Mid Term Exam Other Criteria Total
15 20 15 50
Term End Examination : (50 marks)
Prepared By Checked By Verified By
82
Prof. Shreeya Rajpurohit Prof. Ashish Kathale Prof. Manisha Shedge
Dr. Anjali Sane
HOS and Associate Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies
Course Code MCO607A
Trimester IV
Course Category Elective
Course Title Treasury Management
Teaching Scheme and Credits Weekly
load hrs.
L T Laboratory Credits
60 0 -- 4
Pre-requisites: Basic knowledge of banking and finance.
Course Objectives:
1) Knowledge: To increase the understanding of treasury management.
2) Skills: To know and study the commonly used principles of treasury management.
3) Attitude: To promote the practical approach for the treasury management.
Course Outcomes:
After completing the course, the student shall be able to:
a. describe the importance and organization structure of treasury.
b. expose the elements of treasury management and its importance in banking system.
c. interpret the liquidity planning, managing cash assets and treasury risk management in Banks.
83
Course Contents:
Topic Description No. of Lectures
Unit I: Introduction to Corporate Treasury Management
Overview of Corporate Treasury Management, need and benefits, functions
and Treasury exposures. Organization structure of treasury.
6
Unit II: Financial Markets
The Money Market - money market, types of financial markets (the other is
capital market). Money market instruments and regulation of the market,
Financial Markets – Capital Market - type of financial markets viz. capital
market. Stock market (both equity and preference) and debt market.
Regulation of capital market, commodity markets
8
Unit III: Treasury Products
Treasury products for foreign exchange (forex) markets and forex
derivatives. Commodity market instruments
6
Unit IV: RBI and the Foreign Exchange Market
Crucial role of our country’s central bank i.e. Reserve Bank of India (RBI)
in forex management. Development of forex market in India is delineated,
capital account convertibility, and Foreign Exchange Management Act
(FEMA) is introduced
7
Unit V: Liquidity Planning and Managing Cash Assets
Introduction of treasury management – liquidity –planning and control of
liquidity CMS or cash management systems (both domestic and
international), role of working capital management in liquidity
7
Unit VI: Business Risk Management
Business risks, Measurement of business risks and mitigation by effective
treasury management.
6
Unit VII: Corporate Liquidity Risk Management
Type of risk – liquidity risk – origin of liquidity risk, tactics for mitigating
the risk, Interest Rate Risk Management- Treasury risk, interest rate risk,
traditional and modern theories of interest rate, management strategies and
the role of financial intermediaries.
6
Unit VIII: Financial Risk 7
84
Financial risks of a business , types of financial risks and its dimensions,
strategies of corporate financial risks, Enterprise Risk Management (ERM),
Foreign Exchange Risk Management - risk of forex
fluctuations, impacts of global milieu, Types of fore risks, strategies for
managing the risk, comprising policies, procedures and controls. Working
Capital Management –Introduction, need for working capital, cash cycle,
management strategies for working capital, perspective of the Treasury
function.
Unit IX: Treasury Risk Management
Treasury risks, function the market risks role of asset-liability management,
Integrated Treasury – Introduction, responsibilities of Treasury.
Accounting risks associated with financial reporting and disclosure of
treasury exposures in the balance sheet.
7
TOTAL 60
Learning Resources:
Text Book:
IIBF, Risk Management (CAIIB), Indian Institute of Banking & Finance, Mumbai
Reference Books :
Srinivasan D. & Others, ‘Principles & Practices of Banking’, Macmillan India Pvt. Ltd
Davar S. R., Law & Practice of Banking
James S. Trieschman, Sandra G. Gustavan, Robert E. Hoyst, Risk management and Insurance,
Thomson Asia Pvt. Ltd. Singapore, 2002.
E-resources:
www.rbi.org.in
www.sebi.gov.in
www.nseindia.com
Web Resources:
The Economic Times
The Financial Express
Pedagogy:
Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning.
Assessment Scheme: Internal evaluation of each subject will be for 50 marks is divided as
follows:
Class Continuous Assessment (CCA)(with % weights)
85
Assignments Mid-term Other parameters Total
15 20 15 50
Term End Examination : (50 marks)
Prepared By
Prof. Dr. Jivan Biradar
Checked By
Prof. Dr. Anjali Sane
Verified By
Prof. Manisha Shedge
Dr. Anjali Sane
HOS and Associate Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies
Course Code MCO608A
Trimester IV
Course Category Banking Specialization
Course Title Strategic Financial Management
Teaching Scheme and Credits
Weekly load hrs.
L T Laboratory Credits
45 15 -- 4
Pre-requisites: Students are required to have basic knowledge of Financial Management
Course Objectives:
1. Knowledge: The focus of this course is in the area of financial management. We will show
Students how to interface with accounting and finance departments, help them to understand how
firms meet their financial objectives utilizing financial decision-making.
2. Skills: This course will also explain financial tools and techniques, which can be used to help
firms maximize value by improving decisions relating to capital budgeting, capital structure, and
working capital management
3. Attitude: To apply financial management theories and techniques for strategic decision making.
Course Outcomes: After learning this course Student will be able to :-
1. Understand and apply strategic approach of financial management,
2. Use financial instruments for strategic financial management,
3. Examine the financial goals and policy of the business for proper application
4. Develop financial plan to manage various financial activities in business.
86
Course Contents:
Topic Description No. of Lectures
Unit. No. 1 Financial Policy and Corporate Strategy
Strategic Financial decision-making framework
Interface of Financial Policy and strategic management
Balancing financial goals vis-à-vis sustainable growth.
10
Unit. No. 2 Project Planning and Capital Budgeting
Feasibility study, Cash flow Projections – Impact of taxation,
depreciation, inflation and working capital on Capital Budgeting
Decisions - Certainty Equivalent approach, Evaluation of Risky
Investment Proposals, Risk and Return analysis, Replacement decisions,
Application of Real Options in capital budgeting, Impact of inflation on
capital budgeting decisions, Preparation of Project Report, Social cost
benefit analysis. International Capital Budgeting International Working
Capital Management (Concept Only)
18
Unit No. 3. Foreign Exchange Exposure and Risk Management
Exchange rate determination, Exchange rate forecasting
Foreign currency market
Foreign exchange derivatives – Forward, futures, options and swaps
Management of transaction, translation and economic exposures
Hedging currency risk.
15
Unit No. 4. Mergers and Acquisitions
Meaning of mergers and acquisition, categories, purposes
Process of mergers and acquisition – Identification and valuation of the
target, acquisition through negotiation, due diligence, post – merger
integration
Legal and regulatory requirements
Merger and Acquisition agreement
Reverse merger
Potential adverse competitive effects of mergers
17
87
Corporate Takeovers: Motivations, Co-insurance effect, Cross-border
takeovers, Forms of takeovers, Takeover defenses, Going Private and
Other Control Transactions: Leveraged Buyouts (LBOs), Management
Buyouts, (MBOs), Spin Offs and Asset Divestitures
Corporate Restructuring: Refinancing and rescue financing,
reorganizations of debtors and creditors, Sale of assets, targeted stock
offerings, downsizing and layoff programs, negotiated wage give-backs,
employee buyouts.
Total lectures 60
Learning Resources:
Text Book:
1. Khan, M.Y & Jain, P.K.: Financial Management; Tata McGraw Hill, New Delhi.
2. Pandey, I. M.: Financial Management; Vikas Publishing House, New Delhi.
3. Chandra, Prasana: Strategic Financial Management; Tata McGraw Hill, New Delhi.
4. Brealey and Meyers: Principles of Corporate Finance: Tata McGraw Hill, New Delhi.
5. Keown, Martin, Petty and Scott (Jr): Financial Management: Principles and Applications;
Prentice Hall of India, New Delhi.
Reference Books :
Gitman, L.J: Principles of Managerial Finance; Addison Wasley.
Vanhorne, James C: Financial Management and Policy; Prentice Hall of India, New Delhi.
Kishore Ravi, M: Financial Management; Taxman.
Pedagogy:
Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual
learning.
Assessment Scheme: Internal evaluation of each subject will be for 50 marks.
Class Continuous Assessment (CCA)
Assignments Mid Term Third Criteria Total Marks
15 20 15 50
88
Term End Examination: 50 marks
Prepared By Checked By Verified By
Prof. Ketki Mulay Prof. Hemant Bhise Prof. Manisha Shedge
Dr. Anjali Sane
HOS and Associate Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies
89
Course Code MCO611A
Course Category Compulsory
Course Title Financial Markets and Institutions
Teaching Scheme and Credits Weekly
load hrs..
L T Laboratory Credits
30 00 -- 2
Pre-requisites:
The students should have basic knowledge and information about Financial Markets.
Course Objectives:
1. Knowledge: To provide adequate understanding about Financial Markets to students.
2. Skills: To identify the opportunities and challenges of the Financial Markets in India.
3. Attitude: To inculcate a sense of marketing ethics and motivate them to go for handling
practical situations in Financial Markets and to understand the importance of the various
institutions that regulate the markets in India.
Course Outcomes:
By participating in and understanding all the facets of this Course a student will be able to: • properly evaluate investment risks
• build relationships with various financial institutions and intermediaries
• evaluate the investment as a financial asset and use the various tools of the financial market
• use strong financial-analytical skills and apply them to solve investment problems
90
Course Contents:
Topic Description No. of Lectures
Unit 1: Financial System
1.1 Financial Markets: Meaning, overview, Functions of Financial System
1.2 Constituents of Financial Markets
1.3 Indian financial Market Vs Global financial Market
1.4 Concept of Risk
1.5 Types of return and yield
1.6 Asset Pricing Models
1.7 Valuation of Assets
1.8 Theories of Level and Structure of Interest Rates
6
Unit 2: Money Market
2.1 Structure of Money Market
2.2 Components of Money Market
2.3 Money Market Instruments
2.4 Primary and Secondary Markets in India & its relevance
2.5 Functions of Money Market in India
2.6 Recent trends in Indian Money Markets
2.7 Secondary Market for money market instruments (Call Money Market, Treasury
Bill, Commercial Paper, Certificate of Deposit)
6
Unit 3: Capital Market
3.1 Introduction of Capital Market in India
3.2 Evolution and Growth of Capital Market in India
3.3 Capital Market Instruments
3.4 Recent trends in Indian Capital Markets
3.5 Major Issues in Indian Capital Markets
3.6 Classification of Stock Market and Securities
6
91
3.7 IPO & Stock Market Indices
Unit 4: Regulatory Institutions in India
4.1 Financial Regulations in India
4.2 Role of Regulatory Institutions in India
4.3 RBI, SEBI, IRDA, PFRDA
4.4 Operating Procedures of Monetary Policy
4.5 Corporate Governance and SEBI
4.6 Other Important Financial Institutions - Credit Rating Agencies, Merchant Bank,
Venture Capital Funds
6
Unit 5: Stock Exchanges in India
5.1 Meaning, Features and Types of Stock Exchanges in India
5.2 Stock Trading on BSE & NSE
5.3 Stock Market Index
5.4 Stock Market Trading Mechanism
5.5 Online Stock Trading
5.6 OTC Trading
5.7 Prominent International Stock Exchanges (New York, London and Tokyo)
5.8 Sectoral Stock Indices in India and Abroad - Commodity Exchanges
6
TOTAL 30
Reference Books:
1. Avadhani V.A.Capital Market Management ,Himalaya Publishing House
2. Bhole,L.M. Financial Institutions And Markets, TATA Mc Graw-Hill, New Delhi
3. GuruSamy,S: Financial Services and Markets ,Thomson Learning, Singapore
On-line Sources:
www.nseindia.com
www.bseindia.com
www.moneycontrol.com
Pedagogy:
Case discussion (case based pedagogy), Group discussion, Problem solving, assignment, conceptual and
contextual learning, Research papers, Research articles, Minor and Major Research projects etc.
92
Assessment Scheme:
Evaluation of each subject will be for 100 marks, (which will be divided into 50 + 50 marks) and
is further divided as follows:
Class Continuous Assessment (CCA)(with % weights)
Assignments Mid-term Exam Third Criteria Total
15 20 15 50
Term End Examination : 50 marks
Prepared By Checked By Verified By
Prof. Jayesh Jadhav Prof. Hemant Bhise Prof. Manisha Shedge
Dr. Anjali Sane
HOS and Associate Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies
93
Course Code MCO612A
Trimester IV
Course Category Compulsory
Course Title Personal Financial Planning
Teaching Scheme and Credits Weekly
load hrs.
L T Laboratory Credits
30 0 -- 2
Pre-requisites: Advance Knowledge of Financial Planning for Personal benefits.
Course Objectives:
Knowledge:
1) To understand the process of financial planning.
2) To understand the risk management.
3) To understand the risk return analysis.
4) To understand the tax management
Skill: Determination of amount of finance needed by an Individual to carry out and Secure its
operations/Working/ Life smoothly.
Attitude: Financial planning is broader in scope as it does not end by raising estimated finance. It includes
long term investment decision. In financial planning individual should analyses various investments plans
and selects the most appropriate. To make short term financial plan called budgets.
Course Outcomes:
Explain the importance of financial planning, identify the socioeconomic and financial influences
that impact personal finances, and create a personal financial plan to achieve a set of goals.
Identify important financial statements and describe how and why they are created and used in the
development and management of a realistic budget.
Describe the Indian system of taxation, identify the different types of taxes that must be paid, and
describe the advantages and disadvantages of various personal taxation strategies.
Identify two major types of financial institutions and compare and contrast their services.
Explain consumer credit, analyze the advantages and disadvantages of using different types of
credit, and describe the importance of protecting one's consumer credit score.
94
Course Contents:
Topic Description No. of Lectures
Unit I: Financial Planning:
Introduction to Financial Planning, Importance, Benefits and Pillars, Life Goals
and The First Step to Financial Independence, External Factors (Inflation and
interest rate) that affect financial planning.
6
Unit II: Employment Opportunities in the Financial Service Industry:
Overview of Indian Financial Markets – Types of Industries that provide
Financial services -Various occupation of people employed in the financial
service industry- Future trends in Industry.
6
Unit III: Borrowing and Credit:
The ability to use debt and credit to finance purchases, Loans and consumer
credit (loan repayment and how you’re borrowing and credit use behavior may
impact your credit report is critical for being able to have access to debt and
credit use in the future.), Loan Amortization, Credit Reports and Credit Score.
(Bad Credit History, No Credit History)
6
Unit IV: Investing and Risk Management
Investment terms and key investment strategies(Investing for Long Term, Asset
Allocation, Products and Comparison), Investment Choices, Diversify Your
Investments, When to Start Saving for Retirement?, Investing Tips for Young
Adults, Risk Management Overview (risk related topics related to insurance,
and introduces learners to the concept of personal risk tolerance and how it
might impact individualized risk management strategies). Insurance Basics,
What Determines the Cost of Insurance, Life Insurance.
6
Unit V: Financial Planning as a career:
Overview of the career opportunities in financial planning, Job of Financial
Planner (engage and assist people (clients) from a variety of walks-of
life.), real-world scenario where financial decisions must be made and financial
planning concepts can be applied.
6
Total lectures 30
Learning Resources:.
Text Books:
95
1. Introduction to Financial Planning, Indian Institute of Banking & Finance
2. Personal Financial Planning Theory and Practice, Kalpan Schweser
Reference Books:
1. Personal Finance, E Thomas Gorman and Raymond E. Forgue, Southwest-Western Cengage
Learning
2. Basics of Personal Financial Planning Insurance Education Series by NIA, K C Mishra, Steward
Doss, Cengage Demar Learning India Pvt. Ltd.UK.
Pedagogy:
Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning.
Assessment Scheme: Internal evaluation of each subject will be for 50 marks.
Class Continuous Assessment (CCA)
Assignments Mid Term Third Criteria Total Marks
15 20 15 50
Term End Examination: 50 marks
Prepared By Checked By Verified By
Prof. Ketki Mulay Prof. Hemant Bhise Prof. Manisha Shedge
Dr. Anjali Sane
HOS and Associate Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies
96
Course Code MCO613A
Trimester V
Course Category Compulsory
Course Title Business Regulatory Framework
Teaching Scheme and Credits Weekly
load hrs.
L T Laboratory Credits
45 - - 3
Pre-requisites: Basic knowledge of mercantile laws.
Course Objectives:
1. Knowledge: To provide adequate basic understanding about Business law.
2. Skills: To identify the opportunities and challenges of the laws applicable to business activities.
3. Attitude: To inculcate a sense of Laws, regulations and rules applicable to business.
Course Outcomes:
1. The objective of this course is to provide the students with practical legal knowledge of general
business law issues.
2. To provide an overview of important laws that have a bearing on the conduct of business in India
3. To examine the various legal forms that a business entity can take and the relative advantages and
disadvantages of each of these forms not only from an economic point of view but also considering
organization as part of society.
Course Contents:
Topic Description No. of Lectures
Unit I: The Foreign Exchange Management Act, 1999
Introduction, Definitions, Regulation and Management of Foreign Exchange,
Authorized Person, Contravention and Penalties [Sections13-15], Adjudication and
Appeal [Sections 16-35], Directorate of Enforcement, Miscellaneous Provisions, Case
study
11
Unit II: Regulation to Information- Introduction, Right to Information Act, 2005
legal provisions regarding use of Right to Information Act, 2005, Information
Technology Act, 2000, Electronic Governance, Secure Electronic Records and Digital
Signatures, Digital Signature Certificates, Cyber Regulations Appellate Tribunal,
Offences, Limitations of the Information Technology Act, 2000, Case study.
11
Unit II: Intellectual Property Laws:
Origin, concept, Commercial/cultural dimensions, types/forms (Intellectual Property
Rights, IPR), Patents—Definition, concept, types of patents, Applications for patents,
12
97
procedure for obtaining patents, Rights from Patents, Infringement of Patents,
Copyright : Definition, concept, Meaning and its Ownership, Infringement of
Copyright, Civil Remedies for Infringement, Infringement of Copyright, Civil
Remedies for Infringement, Trade Marks-- Definition, concept, types of Trade Marks,
Registration of Trade Marks [Procedure, duration, effect], Infringement of Trade
Marks and remedies, Offenses (acts of violations, defences) & Penalties, Case study
Unit IV: Consumer Protection Act,1986
Consumer Protection Act- Introductions, Definitions: Consumer, Complaint,
Restrictive Trade Practice, Unfair trade practice, Rights of Consumers, Nature and
Scope of Complaints, Consumer Councils, Remedies Available to Consumers:
Redresal Agencies, Case study.
11
TOTAL 45
Learning Resources:
Text Books
1. Akhilwshwar Pathak, Legal Aspects of Business”,2007,3rd Ed.Tata McGraw Hill.
2. Consumer Protection (Law & Practice) by Dr. V.K. Agarwal Bharat Law House Pvt
Ltd. Books In India, Publisher: Bharat Law House Pvt. Ltd. Edition: 7th edn., 2016 ISBN: 978-81-
7737-251-9
Reference Books :
1. Bulchandani K, Business Law for Management, Himalaya Publicatition.2014
2. N.D.Kapoor, An Introduction to Mercantile Laws, Sultanchand & Sons31 Revised Editions, 2009.
3. Prof. Dr. N. M. Venchalekar, Business Laws, Eastern Publishing House, Fifteenth Edition, 2011.
4. Kuchhal M.C. & KuchhalVivek, Business Laws, Vikas Publishing House, Third Edition 2013.
Supplementary Reading:
E-resources:
1. www.consumeraffairs.nic.in
2. www.wipo.int
98
3. www.rbi.org.in
4. www.indiankanoon.org
5. www.india.gov.in
Bare Acts:
1. Foreign Exchange Management Act,1999
2. Right to Information Act, 2005
3. The Patents Act, 1970
4. Trademark Act, 1999
5. The Copyrights Act, 1957
6. Consumer Protection Act,1986
Pedagogy:
Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning.
Assessment Scheme: Internal evaluation of each subject will be for 100 marks,; is divided as
follows:
Class Continuous Assessment (CCA)(with % weights)
Assignments Test Other parameter Total Marks
15 20 15 50
Term End Examination : (50 marks)
Prepared By Checked By Approved By
Prof. Anushree Satpute Prof. Pallavi Diwan Prof. Ashish Kathale
Dr. Anjali Sane Dr. S. S Haridas
HoS & Asso. Dean Dean and Chairman, Board of studies
99
Course Code MCO614A
Trimester V
Course Category Compulsory
Course Title Audit II
Teaching Scheme and Credits
Weekly load hrs.
L T Laboratory Credits
45 - - 3
Pre-requisites: Students have Basic knowledge of Auditing
Course Objectives:
Knowledge :
To demonstrate knowledge of the conceptual and legal framework of financial statement audits
Skill:
Students will get the practical application of audit procedure on realistic financial audit case
scenarios.
Attitude
Problem solving attitude of students will be improved
Course Outcomes:
Students will be get thorough knowledge of Company Auditing, Forensic Audit
Students will understand the auditing procedure for various special business and audit under tax
law Course Contents: Topic Description No. of Lectures
Unit 1: COMPANY AUDIT
1.1 Auditors: Eligibility, Qualifications and Disqualifications of Auditors
1.2 Appointment of auditors, Casual vacancy
1.3 Removal of auditors
1.4 Audit committee
1.5 Remuneration of Auditors
1.6 Powers and duties of auditors
1.7 Maintenance of books of accounts
1.8 General considerations in Company Audit, Audit of Shares, Audit of dividend
and divisible profits, Audit committee: Applicability, Role and functions of Audit
committee
1.9 CARO 2020: Applicability, Audit Report under Companies Act, 2013,
Reporting points under Company Auditors Report Order
10
Unit 2: : FORENSIC AUDIT
2.1 Forensic Audit -Meaning, Need and Importance
2.2 Procedure for a forensic audit investigation
2.3 Investigation- Distinction between Audit and Investigation. Investigation under
Companies Act, 2013
12
Unit 3: : AUDIT OF SPECIALIZED UNITS 12
100
3.1 Special features of audit of Educational Institutions
3.2 Special features of audit of Hotels
3.3 Special features of audit of Clubs
3.4 Special features of audit of Hospitals
3.5 Special features of audit of Charitable Trusts
Unit 4: : AUDIT UNDER TAX LAWS
4.1 Tax Audit U/s 44 AB of Income Tax Act, 1961
Understanding of Form 3 CA, 3 CB and 3 CD
4.2 Audit under Goods and Service Tax Act 2017
Qualification or Eligibility of GST Auditor, Types of Audits under GST, Turnover-
based Audit under Section 35(5) of CGST Act, Aggregate turnover: Items included
while calculating turnover, Items excluded while calculating turnover
11
Total 45
Learning Resources: Text Book:
Auditing Theory & Practice: A.K Singh, Galgotia Publishing Company, New Delhi Reference Books :
Auditing and Assurance by CA Surbhi Agarwal – Bestworld Publication
Auditing by Aruna Jha – Taxmann Publication
Pedagogy: Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning.
Assessment Scheme:
Internal evaluation of each subject will be for 50 marks, which is divided as follows:
Class Continuous Assessment (CCA) (50)
Assignments Test Presentations/ Faculty choice Total
15 20 15 50
Term End Examination : 50 marks
Prepared By
Prof. Manisha Shedge
Checked By
Prof. Hemant Bhise
Verified By
Prof. Manisha Shedge
Dr. Anjali Sane
HOS and Associate Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies
101
Course Code MCO615A
Trimester V
Course Category Elective
Course Title International Accounting
Teaching Scheme and Credits Weekly
load hrs..
L T Laboratory Credits
45 15 - 4
Trimester : V
Pre-requisites: Students have knowledge of Accounting and International Business
Course Objectives:
1. Knowledge:
To make students understand the international dimensions of accounting and financial reporting.
2. Skills:
To develop analytical and practical skills to effectively deal with international financial reporting
issues and problems
3. Attitude:
Problem Solving, case analysis attitude will be developed.
Course Outcomes: Students will be well equipped with knowledge of International Accounting. Students can recognize circumstances providing for increased exposure to government grants and
lease Students can understand the concepts of recognition of contract revenue and contract expenses Students can map the industry need and requirements for IFRS professionals in India
Course Contents:
Topic Description No. of Lectures
Unit 1 : Basic Framework and Non-Current Assets (Basic)
1.1 Introduction, International Accounting standards
1.2 Need, Importance and contents of IAS, Basic Framework
1.3 Non-Current Assets – Tangible, Depreciation on NCA, Complex Assets,
Borrowing Costs, NCA held for Sale
12
Unit 2 : Govt. Grants, Leases, Liabilities and Provisions
2.1 Govt. Grants - related to assets, related to income; Investment Property,
Impairment of Assets, Impairment of Financial Assets
2.2 Leases - Finance lease and Operating Lease, Leases - Right to Use, Liabilities and
Provisions, Contingencies, Onerous contracts,
12
102
2.3 Contingent Assets, Contingent Liabilities, Inventories
Unit 3 : Revenue Recognition, Taxation and Impairment
3.1 Construction Contracts
3.2 Revenue Recognition
3.3 Deferred Tax Assets and Liabilities, Taxation,
3.4 Intangible Assets and Goodwill, Intangible Assets and Goodwill
3.5 Cash Generating Units and Impairment
12
Unit 4 : Accounting Policy and Financial Instruments
4.1 Accounting Policy, Change in Accounting policy
4.2 Accounting Estimates, Change in Accounting estimate
4.3 Financial Instruments – Assets
4.4 Financial Instruments – Liabilities
4.5 Financial Instruments – Other
12
Unit 5 : Consolidation and Group Accounts
5.1 Consolidation – Introduction
5.2 Fair Value adjustments
5.3 Intra Group transactions
5.4 Associate Co accounting, Subsidiary accounting,
5.5 Employee Benefits, Share Based Payment, EPS
5.6 IFRS vs Local Standards, IFRS for SME
12
Total 60
Learning Resources:
Text Book:
Jain and Narang: Advanced Accounts.(Kalyani Publishers, Ludhiana)
Reference Books :
Guidance Notes issued by Institute of Chartered Accountants of India Dr.Ashok Sehgal & Dr
.Deepak Sehgal: Advanced Accounting (Taxmann, New Delhi)
Shukla and Grewal: Advanced Accounts. (S. Chand and Co Ltd. New Delhi)
R. K. Lele and Jawaharlal: Accounting Theory (Himalaya Publishers)
Dr. L. S. Porwal: Accounting Theory (Tata McGraw Hill)
Robert Anthony, D.F.Hawkinsand K.A. Merchant: Accounting Text and Cases (Tata McGraw
103
Hill)
Dr.Ashok Sehgal and Dr.Deepak Sehgal: Advanced Accounting (Taxmann, New Delhi)
Pedagogy:
Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning.
Assessment Scheme:
Internal evaluation of each subject will be for 50 marks, which is divided as follows:
Class Continuous Assessment (CCA) (50)
Assignments Test Presentations/ Faculty choice Total
15 20 15 50
Term End Examination : 50 marks
Prepared By
Prof. Hemant Bhise
Checked By
Prof. Manisha Shedge
Verified By
Prof. Ashish Kathale
Dr. Anjali Sane
HOS and Associate Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies
104
Course Code MCO617A
Trimester V
Course Category Costing Specialization
Course Title Strategic Cost Management
Teaching Scheme and Credits Weekly
load hrs.
L T Laboratory Credits
45 15 -- 4
Pre-requisites: Basic knowledge of Cost Accounting
Course Objectives:
Knowledge:
a) To develop skills of analysis, evaluation and syntheses in cost and management accounting and in
the process created an awareness of current developments and issue in the area.
b) To understand the complex modern industrial organizations within which the various facets of
decision making and controlling operations take place
c) To discuss costing systems and activity-based costing, activity management and implementation
issues in modern costing systems.
Skills: To develop skills of analysis, evaluation and syntheses in cost and management accounting and in
the process created an awareness of current developments and issue in the area.
Attitude: To understand the recent techniques of Costing
Course Outcomes:
Students will be able to understand:
a) Management Reporting and Data Analytics, block chain b) Recent trends in Cost Accounting like Target Costing, Kaizen Costing, BPR, Lean Accounting, JIT,
ERP, PARETO Analysis, PRAISE Analysis
c) Application of statistical techniques like Learning Curve, Least Cost Method, North-West Corner
Method, CPM/PERT
Course Contents:
Topic Description No. of
Lectures
Unit 1 : Management Reporting and Data Analytics
Introduction to Management Reporting, Introduction to Integrated Reporting, MIS
Dashboard, Data Analytics, Block Chain
10
Unit 2 : Cost Management
Target Costing - concept, steps in Target Costing, Numerical on Target Costing II,
Kaizen Costing - meaning, process, multiple version of Products - Continuous Kaizen
Costing, Kaizen Costing and Standard Costing, Throughput costing – concept, Business
Process Reengineering (BPR), Lean Accounting - concept, Principles, Practices and
Tools of Lean Accounting, Contrasting Lean Accounting and Traditional Standard
Costing, Cost Reduction and Cost Control
15
Unit 3 Activity based costing (ABC) and Activity Based Management (ABM) 10
105
Limitations of Traditional Costing System, Meaning of ABC, Steps in Activity Based
Costing, Steps involved in ABC, Advantages and problems, Factors influencing
application of ABC, Numerical on Calculations of Cost Driver, Meaning of Activity
Based Management, Areas in which ABM can be used, Techniques of ABM, JIT - Just
In Time, Enterprise Resource Planning (ERP), Benchmarking,
Unit 4 Cost of quality and Total quality management (TQM)
Meaning and steps on TQM, 6 C's and 4 P's of TQM, Reporting quality costs, Critical
success factors of TQM, Implementation of TQM (Problem solving), PRAISE Analysis,
Implementation and Difficulties in PRAISE analysis, Six Sigma, PARETO Analysis,
Quality Costs -prevention, appraisal, internal failure, external failure costs, Concept of
Quality Management- Inspection, Quality control, Quality Assurance, Numerical on Cost
Control Chart
10
Unit 5: Application of Statistical Techniques in Business Decisions
Learning Curve - phases, uses, factors affecting Learning Curve, Linear Programming -
Application areas in Linear Programming, Assignment - Hungarian Method,
Transpiration - Least Cost Method, North West Corner Method, Vogel’s Approximation
Method, Network Analysis - CPM/PERT
15
Total lectures 60
Learning Resources:
Text Book:
Cost Accounting Principles and Practice. Jain and Narang -Kalyani Publishers
Cost Accounting, Theory and Problems, S.N. Maheshwari and S.N. Mittal - Mahavir book
Depot, New Delhi.
Reference Books :
Advanced Cost Accounting and Cost Systems Ravi Kishor - Taxman’s Allied Service Pvt. Ltd.,
New Delhi.
Cost Accounting Principles and Practice, S.P. Lyengar - Sultan Chand & Sons Accounting
Taxman’s, New Delhi.
Students Guide to Cost Accounting Ravi Kishor -Taxman’s – New Delhi.
Cost Accounting Principles and Practice M.N. Arora - Vikas Publishing House Pvt. Ltd., New
Delhi.
Theory and Techniques of Cost Accounting. B.L. Lall and G.L. Sharma - Himalaya Publishing
House, New Delhi.
Supplementary Reading:
Cost Accounting – V.K. Saxena and Vashista - Text book. Sultan Chand and Sons – New Delhi
106
Cost Audit and Management Audit. V.K. Saxena and Vashista - Sultan Chand and Sons – New
Delhi
Principles and Practice of Cost Accounting N.K. Prasad -Book Syndicate Pvt. Ltd., Calcutta.
Advanced Cost Accounting N.K. Prasad - Syndicate Pvt Ltd., Calcutta
Journals:
Cost Accounting Standards - The ICWA of India, Calcutta
Management Accountant - The ICWA of India, Calcutta
Web Resources:
icmai.in
Pedagogy:
Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning.
Assessment Scheme: Internal evaluation of each subject will be for 50 marks, is divided as
follows:
Class Continuous Assessment (CCA)
Assignments Mid Term Exam Other Criteria Total
15 20 15 50
Term End Examination : (50 marks)
Prepared By
Checked By
Verified By
Prof. Shreeya Rajpurohit Prof. Ashish Kathale Prof. Manisha Shedge
Dr. Anjali Sane
HOS and Associate Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies
107
108
Course Code MCO619A
Trimester V
Course Category Elective
Course Title Security Analysis and Portfolio Management
Teaching Scheme and Credits Weekly
load hrs.
L T Laboratory Credits
60 0 -- 4
Pre-requisites: Basic knowledge of Security Market.
Course Objectives:
1) Knowledge: To make the students aware of the structure and nature of Security market and
investment management.
2) Skills: To develop a skill set to cater to potential career avenues in investment services sector
3) Attitude: To assess various opportunities in portfolio and investment services industry by analyzing
customers, competitors and market environment
Course Outcomes:
After completing the course, the student shall be able to:
a. describe the nature and structure of financial markets in India.
b. expose the financial markets, stock market and intermediaries.
c. elucidate about investment and portfolio management, and various capital market theories.
Course Contents:
Topic Description No. of Lectures
Unit I: Investment Environment and Introduction to Stock Markets and
Intermediaries 1.1 Types of Investment and characteristics, features and advantages
1.2 Risk- Return analysis, portfolio risk
1.3 Stock market intermediaries, Importance and Functions
10
Unit II: Valuation models for Equity and debt instruments
2.1 Introduction to Equity and debt instruments
2.2 Dividend method and earning method of valuation
2.3 Cash flow valuation of private limited company
15
Unit III: Fundamental analysis of securities
3.1 Economic analysis and industry analysis
3.2 Company analysis, ROE analysis
3.3 Introduction to Hedging Instruments and Derivatives
15
Unit IV: Technical analysis of securities 4.1 Dow's theory Random walk theory
4.2 Basic tools, charts Relative strength, moving averages
4.3 Filters and oscillators
10
Unit V: Efficient market Hypothesis and modern portfolio management
5.1 Efficient market Hypothesis
5.2 Portfolio management
5.3 Mutual funds and portfolio
10
109
TOTAL 60
Learning Resources:
Text Book:
Ambika Prasad Dash, Security Analysis and Portfolio Management, I K International Publishing
House Pvt. Ltd
Reference Books :
Benjamin Graham and David Dodd, Security Analysis, McGraw-Hill Publishing Co. Ltd.
Kevin S., Security Analysis and Portfolio Management, PHI Learning Pvt Ltd
Falguni H. Pandya, Security Analysis and Portfolio Management Kindle Edition, Jaico Publishing
House
E-resources:
www.rbi.org.in
www.sebi.gov.in
www.nseindia.com
www.bseindia.com
Web Resources:
The Economic Times
The Financial Express
Pedagogy:
Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning.
Assessment Scheme: Internal evaluation of each subject will be for 50 marks is divided as
follows:
Class Continuous Assessment (CCA)(with % weights)
Assignments Mid-term Other parameters Total
15 20 15 50
Term End Examination : (50 marks)
Prepared By
Checked By
Verified By
Prof. Dr. Jivan Biradar Prof. Dr. Anjali Sane Prof. Manisha Shedge
Dr. Anjali Sane
HOS and Associate
Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies
110
Course Code MCO616A
Trimester V
Course Category Specialization
Course Title Corporate Tax Planning
Teaching Scheme and Credits Weekly
load hours
L T Laboratory Credits
45 15 -- 4
Pre-requisites:
Course Objectives:
1. Knowledge: To introduce the students to the concept of corporate tax planning with a view to
acquire specialized knowledge about corporate taxation and its provisions as governed by the
Income Tax Act 1961.
2. Attitude: To be able to cultivate a practical attitude and nurture the interests of the students towards
the concepts of corporate tax planning.
3. Skills: To provide specialized and updated knowledge in the area of corporate tax planning in a
systematic manner; Enhancing analytical and problem solving skills for decision making. IT will
also help the students understand how corporates assess various provisions as mentioned in the
Finance Act and International Tax Laws.
Course Outcomes:
After this course students should be able:
1) To understand various terms related to Corporate Tax Planning.
2) To understand the way in which corporates action the provisions relating to their business activities as
per the provisions of the Act.
3) To determine the relevance and Tax Planning for Corporates.
111
Course Contents: Topic Description No. of Lectures
Unit 1 Introduction to Corporate Tax Planning
Meaning of tax planning and management, tax evasion and tax avoidance
Nature and scope of tax planning and management in the corporate sector
Justification of corporate tax planning and management
Corporate tax in India, Types of companies
Residential status of companies and tax incidence
10
Unit 2 Computation of corporate tax
Computation of corporate tax: Carry forward and set off of losses in the case of
certain companies under Sec. 79 of Income -tax Act, 1961
Computation of taxable income of companies
Computation of the amount of corporate tax liability
Minimum Alternate Tax
Tax on distributed profits of domestic companies
Tax on income distributed to unit holders.
12
Unit 3 Tax Planning for setting up a New Business & Business Re-
structuring
Implications of Tax concessions and incentives for corporate decisions in respect
of setting up a new business
Locational aspect & nature of business
Form of organization
Tax planning with reference to business restructuring: - Amalgamation,
Demerger, Slump sale
Tax Planning with reference to conversion of sole proprietary
concern/partnership firm into company
Conversion of company into LLP
Transfer of assets between holding and subsidiary companies
15
Unit 4 Tax Planning for Business Decisions
Tax planning with reference to financial management decisions: Capital structure
decisions; Dividend Policy; Bonus Share; Investments and Capital Gains
Tax planning with reference to managerial decisions: Owning or leasing of an
asset; purchasing of assets by installment system or Hire System
Tax lanning with reference to purchasing of an asset out of own funds or out of
borrowed capital; manufacturing or buying; Repairing, replacing, renewing or
renovating an asset
Tax Planning with reference to sale of assets used for scientific research
Tax Planning with reference to shutting down or continuing operations.
15
Unit 5 Tax Planning for International Business activities
Foreign collaborations and incidence of taxation on domestic companies
Provisions for relief in respect of double taxation
Important Double Taxation Avoidance Agreements with different countries like
USA, UK, Germany, France, etc
Advance Ruling and Advance Pricing Agreements
8
Total 60
112
Learning Resources: Text Book:
E.A. Srinivas, Corporate Tax Planning, Tata McGraw Hill
Vinod K. Singhania, Taxmann‘s Direct Taxes Planning and Management.
V.S. Sundaram, Commentaries on the Law of Income- Tax in India, Law Publishers, Allhabad
Ahuja, Girish. and Ravi Gupta. Corporate Tax Planning and Management. Bharat Law House,
Delhi.
Reference Books :
Acharya, Shuklendra and M.G. Gurha. Tax Planning under Direct Taxes. Modern Law
Publication, Allahabad.
Mittal, D.P. Law of Transfer Pricing. Taxmann Publications Pvt. Ltd., New Delhi. IAS – 12 and AS – 22. Pedagogy: Case discussion (case based pedagogy), Group discussion, Practical and Problem solving approach, assignment, conceptual and contextual learning, Research papers, Research articles, Minor and Major Research projects etc.
Assessment Scheme:
Evaluation of each subject will be for 100 marks, (which will be divided into 50 + 50 marks)
and is further divided as follows:
Class Continuous Assessment (CCA)(with % weights)
Assignments Mid-term Exam Third Criteria Total
15 20 15 50
Term End Examination : 50 marks
Prepared By
Checked By
Verified By
Prof. Jayesh Jadhav Prof. Ashish
Kathale
Prof. Manisha
Shedge
Dr. Anjali Sane
HOS and Associate
Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies
113
Course Code MCO618A
Trimester V
Course Category Costing Specialization
Course Title Advanced Cost and Management Accounting
Teaching Scheme and Credits Weekly
load hrs..
L T Laboratory Credits
45 15 -- 4
Pre-requisites: Basic knowledge of Financial Accounting and Cost Accounting
Course Objectives:
Knowledge:
To understand the complex modern industrial organizations within which the various facets of decision
making and controlling operations take place
Skills:
To develop skills of analysis, evaluation and syntheses in cost and management accounting and in the process
created an awareness of current developments and issue in the area.
Attitude:
To understand the latest techniques of Cost reduction and cost control
Course Outcomes:
After Completion of this course student understood:
a) The recent techniques of Costing such as Total Quality Management, value chain, product life cycle. b) How to implement cost audit program and how to conduct cost audit.
c) Various cost accounting standards
Course Contents: Topic Description No. of
Lectures
Unit 1 : Cost Accounting Standards :
CAS2, CAS4, CAS14, CAS16, CAS18, CAS21 and CAS 24
12
Unit 2 : Product Life Cycle Costing
Introduction of Product Life Cycle Costing, Phases, Characteristics of Product Life Cycle,
Stages of of Product Life Cycle, Features of Product Life Cycle, Benefits of Product Life
Cycle, Life Cycle Costing, Case study discussion on Presentation by students on Product
Life Cycle Costing
15
Unit 3 : Value Chain Analysis Introduction of Value Chain Analysis, Classification of business activities of value chain
analysis system, Process of Value Chain Analysis, Benefits, Limitations of Value chain
analysis, Role of Management Accountant in Value Chain Analysis, Approaches for
assessing competitive advantages, Value chain analysis v/s Conventional Management
Accounting,
10
Unit 4 Productivity & Concept and Measurement Productivity: Meaning, measurement of material, labour, capital and management
productivity, Productivity v/s efficiency,
10
114
Capacity: Theoretical, practical and idle capacity, Capacity utilisation and effect of same
on cost
Measurement: Concept, measures to improve productivity: Technical, Financial,
Operational Measures, Restructuring of activities: Business Process Re-engineering
elementary knowledge, Human aspect of productivity, Case study discussion on
Productivity & Concept and Measurement
Unit 5: Cost Audit and Cost Accounting Records
Audit, Types of Functional Audit, Objectives, Advantages and Types of Cost Audit,
Auditing Techniques, Cost Audit Program, Functions of Cost Auditor, Appointment of
Cost Auditor – Eligibility, Disqualification, Rights, Duties and Responsibility. Difference
between Cost Audit and Cost Investigation.
Provisions of Companies Act, 2013 related to cost records and audit Section 2(13), 128-
138, 147, 469. Cost Audit Report
Various Guidance Notes and Reference Materials in the domain of Cost and Management
Accounting
13
TOTAL 60
Learning Resources: Text Book:
Cost Accounting Principles and Practice. Jain and Narang -Kalyani Publishers
Cost Accounting, Theory and Problems, S.N. Maheshwari and S.N. Mittal - Mahavir book
Depot, New Delhi. Reference Books :
Advanced Cost Accounting and Cost Systems Ravi Kishor - Taxman’s Allied Service Pvt. Ltd.,
New Delhi.
Cost Accounting Principles and Practice, S.P. Lyengar - Sultan Chand & Sons Accounting
Taxman’s, New Delhi.
Students Guide to Cost Accounting Ravi Kishor -Taxman’s – New Delhi.
Cost Accounting Principles and Practice M.N. Arora - Vikas Publishing House Pvt. Ltd., New
Delhi.
Theory and Techniques of Cost Accounting. B.L. Lall and G.L. Sharma - Himalaya Publishing
House, New Delhi. Supplementary Reading:
Cost Accounting – V.K. Saxena and Vashista - Text book. Sultan Chand and Sons – New Delhi
Cost Audit and Management Audit. V.K. Saxena and Vashista - Sultan Chand and Sons – New
Delhi
Principles and Practice of Cost Accounting N.K. Prasad -Book Syndicate Pvt. Ltd., Calcutta. Advanced Cost Accounting N.K. Prasad - Syndicate Pvt Ltd., Calcutta
Journals:
Cost Accounting Standards - The ICWA of India, Calcutta Management Accountant - The ICWA of India, Calcutta
Web Resources: [email protected] icmai.in Pedagogy: Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning.
115
Assessment Scheme: Internal evaluation of each subject will be for 50 marks, is divided as
follows:
Class Continuous Assessment (CCA)
Assignments Mid Term Exam Other Criteria Total
15 20 15 50
Term End Examination : (50 marks)
Prepared By
Checked By
Verified By
Prof. Shreeya Rajpurohit Prof. Ashish Kathale Prof. Manisha Shedge
Dr. Anjali Sane
HOS and Associate Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies
116
Course Code MCO620A
Trimester V
Course Category Financial Management
Course Title Derivatives and Risk Management
Teaching Scheme and Credits Weekly
load hrs.
L T Laboratory Credits
45 15 -- 4
Pre-requisites: No explicit prerequisites required
Course Objectives:
1. Knowledge: To provide knowledge, understanding of practical investments and corporate
financial management strategies (such as hedging or risk mitigation) using various derivatives
in a manner which will allow students to apply these concepts and skills in their careers.
2. Skills: This course will also help student to identify, trade and hedge derivatives as Derivative
securities provide them a valuable set of tools for managing this risk. Will also learn Risk
management, the managerial process that is used to control such price volatility, has
consequently risen to the top of financial agendas. It is here that derivative instruments are of
utmost utility.
3. Attitude: To provide a basic understanding of financial derivatives as well the application of
derivatives, trading mechanism, uses as hedging instruments, risks involved and legal, controlling
and regulatory framework.
Course Outcomes:
This course provides both introductory theory and a working knowledge of financial derivatives.
The theory component covers some fundamental pricing principles that apply to various derivative
contracts in financial markets.
The working knowledge component will cover the main types of derivatives contracts and valuation
techniques.
The course emphasises the use of derivatives in financial risk management. It includes an option
market making simulation which aims to help students to gain practical knowledge about the
sophisticated options market-making mechanism.
117
Course Contents: Topic Description No. of
Lectures
Unit 1: Introduction to Risk - Introduction, Managing Risk, Types of Business Risks, operating risk, event risk, price risk, currency risk, interest rate risk, floating rate loans, management of risk
.
7
Unit 2: Forward and Futures - Introduction, Forward Contract, settlement of Forward Contract, pricing of commodity forward, currency forward, interest rate forwards,
applications of forward in hedging.
7
Unit 3: Futures: Futures contract, Specifications of Futures contract, difference, Pricing, Arbitrage, Convergence, Relationship of futures price & expected spot price, performance of contract, open position, mark to market margin, price quote.
8
Unit 4: Hedging with futures: Perfect & imperfect hedge, Basis & Basis Risk, Optimal Hedge Ratio, Spread, hedging of foreign exchange risk.
7
Unit 5: Options –Basic Terminology, call, Put, Quotations, Trading & settlement, Margins, Adjustment for corporate actions, Options other than stocks/indices, Difference options & futures/ forwards.
8
Unit 6: Swaps- Swaps -Introduction to Swaps, terminology, Interest rate swaps, currency swaps, cross currency swaps; Forward rate agreements (FRA). Equity swaps, applications of swaps.
8
TOTAL 45
Learning Resources: Text Book:
1. Risk Books, ‘Financial Risk and the Corporate Treasury: New Developments in Strategy and
Control’ Latest Edition, Risks Books..
2. Janaki Ramanan, S. Derivatives and Risk Management, Pearson Publication.
3. Cuthbertson, K. And D. Nitzsche, ‘Financial Engineering: Derivatives and Risk Management’
Latest Edition, John Wiley, Chichester.
4. Shapiro, A.C., ‘Multinational Financial Management’, 8th Edition, John Wiley & Sons, London.
5. Saunders. A., ‘Financial Institutions Management: A Modern Perspective’ 3rd Edition, Irwin
McGraw-Hill, Boston.
6.
Reference Books : 1. 6 Maness, Terry S. and John T. Zietlow, Short-Term Financial Management’, 2nd Edition,
Southwestern Thomson College Publishing.
2. Higgins, David P, ‘Essentials of Treasury Management’, 2nd Edition, Association for Financial
Professionals, www.AFPonline.org.
3. Dhandapani, Alagiri, ‘Treasury Management: Trends and Developments’, Latest Edition, ICFAI
University Press, October.
4. Hull, J., ‘Options, Futures and Other Derivatives’, 6th edition, Upper Saddle River, N. J., Prentice
Hall.
5. Chance, D., ‘An Introduction to Derivatives’, 5th Edition, Harcourt.
6. Dubofsky, David A, Thomas Miller, ‘Derivatives: Valuation and Risk Management’, Latest
Edition, Oxford University Press.
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Pedagogy: Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning.
Assessment Scheme: Internal evaluation of each subject will be for 50 marks.
Class Continuous Assessment (CCA) Assignments Mid Term Third Criteria Total Marks
15 20 15 50
Term End Examination: 50 marks
Prepared By
Checked By
Verified By
Prof. Ketki Mulay Prof. Hemant Bhise Prof. Manisha Shedge
Dr. Anjali Sane
HOS and Associate Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies
119
Course Code MCO623A
Trimester V
Course Category Elective
Course Title Credit Risk Management
Teaching Scheme and Credits Weekly
load hrs.
L T Laboratory Credits
30 0 -- 2
Pre-requisites: Students should have basic Knowledge of Risk Management in Banks.
Course Objectives:
1. Knowledge: To know about the Credit Risk and its management
2. Skills: To know and study the commonly used models of credit risk.
3. Attitude: To promote the practical approach for the management.
Course Outcomes:
After completing the course, the student shall be able to:
a) describe the types of risks, credit risks and regulatory provisions for it.
b) expose the elements of credit risks and rating based models.
c) interpret the various types of credit risks and its managements in various types of Banks.
Course Contents: Topic Description No. of
Lectures
Unit I Introduction –
Meaning and Nature, Types of Risks, Credit Risk, difference between Market risk and
credit risk, duties of credit risk manager or officers, regulatory provisions and Basel II.
10
Unit II Elements of Credit Risk-
Default, Exposures, Loss given default or recovery, Expected and unexpected Loss
10
Unit III Models of Single Counterparty Default Risk
Overview: From traditional to modern credit risk models, Rating-based models: Credit
Metrics, Credit Portfolio View, Asset-based (structural) models: Merton’s model and its
implementation, Intensity-based (reduced-form) models.
10
TOTAL 30
Learning Resources: Text Book:
Arondekar A.M. & Others, ‘Principles of Banking’, Macmillan India Pvt. Ltd. Reference Books :
Srinivasan D. & Others, ‘Principles & Practices of Banking’, Macmillan India Pvt. Ltd
Davar S. R., Law & Practice of Banking
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James S. Trieschman, Sandra G. Gustavan, Robert E. Hoyst, Risk management and Insurance,
Thomson Asia Pvt. Ltd. Singapore, 2002.
E-resources:
www.rbi.org.in
www.sebi.gov.in
www.nseindia.com
Web Resources:
The Economic Times
The Financial Express
Pedagogy: Case discussion, Group Discussion, Problem solving, assignment, conceptual and contextual learning.
Assessment Scheme: Internal evaluation of each subject will be for 50 marks is divided as
follows:
Class Continuous Assessment (CCA)(with % weights) Assignments Mid-term Other parameters Total
15 20 15 50
Term End Examination: (50 marks)
Prepared By
Checked By
Verified By
Prof. Dr. Jivan Biradar Prof. Dr. Anjali Sane Prof. Manisha Shedge
Dr. Anjali Sane
HOS and Associate Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies
121
Course Code MCO624A
Trimester VI
Course Category Compulsory
Course Title Internship
Teaching Scheme and Credits Weekly
load hrs.
L T Field Work Credits
-- 12
Preface:
Each candidate should undertake internship work immediately after the 5th Trimester examination
and submit a bound copy of the report in the prescribed format within two weeks of completion of
the internship. This project, under the guidance of a faculty of the School of Commerce, has to be
on a live problem/issue (Core commerce issue based on specialisation) concerning either an
organization or otherwise. The purpose of the project is to develop practical knowledge and
application of theories/concepts to the actual problem solving and decision making in an organisation
and develop skills and positive attitude among students to provide wider perspective on trade,
commerce, and society/organization. This could involve a desk study/data analysis/ extension work
or exploration of an idea or its implementation. In other words, a commerce student is expected to
enrich with competency/skills/attitudes and perspectives about the functioning of an organization
and or society at large. The duration of the internship is for a minimum of 12 weeks (90 days)
during the final trimester.
The purpose of this guidelines is to outline the internship report format and maintain the uniformity
of the project reports submitted by the students to the University. This manual provides an overview
of the format for the preparation of the Project Report and guidelines for the submission of the Project
Report.
GENERAL INSTRUCTIONS:
It is advised to the students that the internship project report be based on the standard research
process and procedures and the topic must be core commerce area of study.
Internship progress reports to be submitted as per the prescribed format and as per the
prescribed schedule. If any student fails to submit two consecutive reports his/her candidature
stands cancelled without any further intimation and the term grant will not be made.
The University will allocate a supervisor based on the specialization of the student and
expertise of the faculty member. In addition, the company may also allocate one supervisor
for monitoring the work of the student.
On completion of the internship research work, the Project Report is prepared according to
the format provided.
The students are advised to strictly adhere to the format.
The Project Report not conforming to the prescribed format will be sent back to the student
for revision and resubmission, thereby causing unnecessary delays.
The length of the Project Report should preferably be restricted to roughly around 70-80
single side printed pages.
Three hard bound copies of the Project Report have to be submitted for evaluation after
incorporating the corrections suggested during internal viva-voce examination.
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The Guide and Co-guide (if any) have to be given a final copy of the Project Report.
A final copy of the Project Report should also be given to the Institute Library.
LAYOUT AND FORMAT OF PROJECT REPORT:
One of the most important requisites in preparation of the Project Report is consistency of format
and adherence to the specific instructions given below.
FORMAT OF THE REPORT:
A. Preliminary pages of the report:
1. Title (Cover) page
2. Inner Cover page
3. Self-Declaration by the candidate
4. Certificate issued by the company
5. Certificate by the Research Supervisor/Co-Supervisor (if any)
6. Acknowledgements
7. Table of contents
8. List of tables
9. List of graphs, charts, symbols etc…
B. BODY OF THE REPORT:
CHAPTERS: (No. of chapters/ chapter scheme may vary from candidate to candidate depending
on the nature of internship/research work. The chapter scheme suggested below is only indicative)
EXECUTIVE SUMMARY (around one page)
1. INTRODUCTION:
a. Introduction
b. Scope & importance of the study
c. Review of Literature
This section includes related past literature and their outcomes and findings to identify the issues
for present study.
d. Objectives of the study
Objectives are the series of statements indicating specific issues to study/and or analyze.
Objectives are usually headed by infinitive verbs such as:
To Study………
To Identify………
To Analyze………
To describe
e. Statement of the Problem
f. Hypotheses formulated
g. Limitations of the study
h. Chapter Scheme
2. COMPANY PROFILE/BACKGROUND OF THE STUDY:
a. About Company
- History
- Departments
- Organization structure
b. Range of products
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c. Product profile
d. Business Environment and Major competitors
e. Future Plans of the Company
f. Company or Product SWOT Analysis
g. Conclusions
3. METHODOLOGY AND DATA BASE
a. Type of research
b. Sampling technique
c. Sample size
d. Sample description
e. Instrumentation technique
f. Actual collection of data
g. Tools used for testing hypothesis for the study
h. Any software used for data analysis
4. DATA ANALYSIS AND INTERPRETATION In this chapter students will analyze the data collected from the company using various relevant
statistical tools with proper guidance from the supervisor. It may also include
a. Tabulation
b. Graphical presentation
c. Use Statistical tools such as Regression Analysis, Factor Analysis, and Chi Square Test
etc wherever applicable.
5. SUMMARY OF FINDINGS, CONCLUSIONS AND RECOMMENDATIONS
a. Brief presentation of the outcomes/Summary of the analysis made in chapter 4.
b. Findings of the study (in bullet form)
c. Implications (of the study)
d. Recommendations to the company (Based on analysis and findings)
e. Suggestions (for further research and policy implementation)
f. Conclusions from the study
C. SUPPLEMENTARY PAGES
1. Certificate of the completion of project work (if done in a company)
2. Copy of the instrumentation technique (questionnaire, interview schedule etc)
3. Any other tools used
4. Bibliography
5. Appendices
REFERENCES AND WRITING BIBLIOGRAPHY:
References and citations:
References are recorded in, and follow, the Harvard Referencing System. Sources written in
languages other than English should be translated into English and students should indicate the
language in which this reference is originally written in parentheses.
References should be listed in alphabetical order starting with the surname of the (first) author or
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the (first) editor, or with the name of the corporate author (e.g. European Commission) or
periodical if there is no individual author or editor. Several publications by an identical author (or
group of authors) should be ordered by ascending year of publication. If the years of publication
are also the same, differentiate entries by adding small letters ("a", "b", etc.) after the years (e.g.
2011a). The phrase “et al.” is used when citing a reference of three or more authors.
The way the references should be written is presented below:
For articles published in academic journals/periodicals:
Liu, D., Mitchell, T.R., Lee, T.W., Holtom, B.C. and Hinkin, T.R., 2012. When Employees
Are Out of Step with Coworkers: How Job Satisfaction Trajectory and Dispersion Influence
Individual- and Unit-Level Voluntary Turnover. Academy of Management Journal, 55(6):
1360-1380.
Citation: …(Liu et al., 2012) or According to Liu et al. (2012)…(2006b)…
For books:
Brealey, R. and Myers, S., 2003. Principles of Corporate Finance (7th ed.). New York:
McGraw-Hill.
Citation: …(Brealey and Myers, 2003) or According to Brealey and Myers (2003)…
For book chapters (in edited volumes): Decker, S. and Sale, C., 2010. An Analysis of Corporate Social Responsibility, Trust and
Reputation in the Banking Profession. In Idowu, S.O and Leal Filho, W. (Eds.), Professionals’
Perspectives of Corporate Social Responsibility: 135-156, Berlin: Springer. Citation: … (Decker
and Sale, 2010) or According to Decker and Sale (2010)
Websites: Author Name, Title of the article (2010, October 13). Retrieved from Mention the complete URL
Reports:
Govt. of India (2014), ‘Human Development Report 2014’, Planning Commission, p-5
Report Preparation Guidelines:
1. The report should be in third person (passive voice: avoid using I, me etc)
2. References (at the end of each chapter instead of foot notes)
3. Abbreviated words should not be used (Example: Examinations should be written
instead of Exams. Mathematics instead of Maths etc.)
4. If the number is below 10, then it should be written in words (ex: two people are
discussing NOT 2 people are discussing)
5. Number of pages: 70-80 (Only indicative)
6. Font size: report heading should be 14 and running text should be 12 typed in black
only
7. Line spacing:1.5
8. Margin: left 1.5”, right 1”. Top & bottom 1”
9. Font Style: Times New Roman
10. Paper Size and Quality: Executive bond 80 gsm
11. Hard Bound Black
a. Front Cover-Engraved Letter in Gold
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b. One white blank paper each adjacent to front and back cover and after end of each
chapter
12. Publication Ethics: All the reports submitted must be free from plagiarism. The
references and citations used must be appropriately quoted in the reports. The accepted
level of plagiarism is 10% or less excluding references and bibliography. Any project
report exceeds 10% limit of plagiarism, such reports will be rejected.
13. Number of Copies to be submitted: Three printed hard bound copies of the Project
Report (and an additional copy, if a candidate has a co-supervisor) are to be submitted
by the candidate to the School of Commerce along with soft copy (CD Form only
attached to the report). In addition, the candidate is expected to have one copy of the
Project Report for his/her use after obtaining the signature of the Supervisor and the
HoS, Associate Dean/Dean of the School of Commerce.
PROJECT EVALUATION
Upon its submission, your Project Report will be subjected to two-sided evaluation- Internal and
External. Student have to submit one copy of Project Report to the APO office within the stipulated
date. Any violation of dates in submission of project report / proposal will lead to rejection. In such
cases, student have to carry out the rest of the activities along with the junior batches. Note that the
Project Work is a part of your term-end examination and 100 marks of the Project Report will be
distributed as under for evaluation purpose.
Evaluation Pattern
Internal Evaluation Pattern (50)
External Evaluation Pattern (50)
Importance/Clarity of Topic (10) Presentation Style (10)
Language, Coherence, Style, etc. (5) Subject Knowledge (10)
Introduction & Hypothesis (5) Content of Presentation (10)
Viva Voce (20) Literature Review and Data description
(10)
Results and Techniques (10)
Conclusion (5)
References, Footnotes, Bibliography (5)
Passing Marks: 40% separately Passing Marks: 40% separately
Note: The entire Project Report is to be in Times New Roman and MS Word format only
Dr. Anjali Sane
HOS and Associate Dean
Dr. S. Haridas
Dean and Chairman, Board of Studies