Unit I
Introduction to Business Finance and Time value of Money
Business Finance: Meaning, Objectives, Scope -Time Value of Money: Meaning, Causes – Compounding – Discounting – Sinking Fund Deposit Factor – Capital Recovery Factor – Multiple Compounding– Effective rate of interest – Doubling period (Rule of 69 and Rule of 72) – Practical problems.
Unit II
Risk Management
Risk and Uncertainty: Meaning – Sources of Risk – Measures of Risk – Measurement of Return – General pattern of Risk and Return – Criteria for evaluating proposals to Minimise risk (Single Asset and Portfolio) – Methods of Risk Management–Hedging currency risk.
Unit III
Startup Financing and Leasing
Startup Financing: Meaning, Sources, Modes (Bootstrapping, Angel investors, Venture capital fund) – Leasing: Meaning – Types of Lease Agreements – Advantages and Disadvantages of Leasing – Financial evaluation from the perspective of Lessor and Lessee.
Unit IV
Cash, Receivable and Inventory Management
Cash Management: Meaning, Objectives and Importance – Cash Cycle – Minimum Operating Cash – Safety level of cash – Optimum cash balance – Receivable Management: Meaning – Credit policy – Controlling receivables: Debt collection period, Ageing schedule, Factoring – Evaluating investment in accounts receivable – Inventory Management: Meaning and Objectives – EOQ with price breaks – ABC Analysis.
Unit V
Multi-National Capital Budgeting
Multi-National Capital Budgeting: Meaning, Steps involved, Complexities, Factors to be considered– International sources of finance – Techniques to evaluate multi-national capital expenditure proposals: Discounted Pay Back Period, NPV, Profitability Index, Net Profitability Index and Internal Rate of Return – Capital rationing -Techniques of Risk analysis in Capital Budgeting.
Unit I
Introduction to Digital Marketing
Digital Marketing – Transition from traditional to digital marketing – Rise of internet – Growth of e-concepts – Growth of e-business to advanced e-commerce – Emergence of digital marketing as a tool – Digital marketing channels – Digital marketing applications, benefits and challenges – Factors for success of digital marketing – Emerging trends and concepts, Big Data and IOT, Segments based digital marketing, Hyperlocal marketing – Opportunities for digital marketing professionals
Unit II
Online marketing mix
Online marketing mix – E-product – E-promotion – E-price – E-place – Consumer segmentation – Targeting – Positioning – Consumers and online shopping issues – Website characteristics affecting online purchase decisions – Distribution and implication on online marketing mix decisions – Digitization and implication on online marketing mix decisions.
Unit III
Digital media channels
Digital media channels – Search engine marketing – ePR – Affiliate marketing – Interactive display advertising – Opt-in-email marketing and mobile text messaging, Social media and viral marketing – Online campaign management using – Facebook, Twitter, Instagram, Snapchat, Pinterest – Metaverse marketing -Advantages and disadvantages of digital media channels – Metaverse marketing.
Unit IV
Online consumer behavior
Online consumer behavior – Cultural implications of key website characteristics – Dynamics of online consumer visit – Models of website visits – Web and consumer decision making process – Data base marketing – Electronic consumer relationship management – Goals – Process – Benefits – Role – Next generation CRM.
Unit V
Analytics and Gamification
Digital Analytics – Concept – Measurement framework – Demystifying web data – Owned social metrics – Measurement metrics for Facebook, Twitter, YouTube, Slide Share, Pinterest, Instagram, Snapchat and LinkedIn – Earned social media metrics -Digital brand analysis – Meaning – Benefits – Components – Brand share dimensions – Brand audience dimensions –Market influence analytics – Consumer generated media and opinion leaders – Peer review – Word of mouth – Influence analytics – Mining consumer generated media – Gamification and game based marketing – Benefits – Consumer motivation for playing online games.
Unit I
Introduction to Banking
Banking: Brief History of Banking – Rapid Transformation in Banking: Customer Shift – Fintech Overview – Fintech Outlook – The Financial Disruptors – Digital Financial Revolution – New Era of Banking.Digital Banking – Electronic Payment Systems– Electronic Fund Transfer System – Electronic Credit and Debit Clearing – NEFT –
RTGS –VSAT–SFMS–SWIFT.
Unit II
Contemporary Developments in Banking
Distributed Ledger Technology – Blockchain: Meaning – Structure of Block Chain – Types of Block Chain – Differences between DLT and Blockchain – Benefits of Blockchain and DLT – Unlocking the potential of Blockchain –Crypto currencies, Central Bank Digital Currency (CBDC) – Role of DLT in financial services – AI in Banking: Future of AI in Banking – Applications of AI in Banking – Importance of AI in banking – Banking reimagined with AI. Cloud banking – Meaning – Benefits in switching to Cloud Banking.
Unit III
Indian Insurance Market
History of Insurance in India – Definition and Functions of Insurance –Insurance Contract – Indian Insurance Market – Reforms in Insurance Sector – Insurance Organisation – Insurance organization structure. Insurance Intermediaries: Insurance Broker – Insurance Agent – Surveyors and Loss Assessors – Third Party Administrators (Health Services) – Procedures – Code of Conduct.
Unit IV
Customer Services in Insurance
Customer Service in Insurance – Quality of Service – Role of Insurance Agents in Customer Service – Agent’s Communication and Customer Service –Ethical Behaviour in Insurance – Grievance Redressal System in Insurance Sector –Integrated Grievance Management System – Insurance Ombudsman – Insurance Regulatory and Development Authority of India Act (IRDA) – Regulations and Guidelines
Unit V
Risk Management
Risk Management and Control in banking and insurance industries – Methods of Risk Management – Risk Management by Individuals and Corporations – Tools for Controlling Risk.
Unit I
Investment and Portfolio Management
Investment – Meaning – Nature and scope of Investment – Investment vs Speculation – Type of Investors – Investment Avenues – Factors influencing the investment choice – Portfolio Management: Meaning and significance, Active Vs. Passive portfolio management – Strategic Vs. Tactical asset allocation – Factors Affecting Investment Decisions in Portfolio Management.
Unit II
Valuation of Securities
Bond: Introduction – Reasons for issuing Bonds –Features of Bond – Types of Bonds –
Determinants of bond safety –Bond Prices, Yields and Interest Rates –Measuring Price Volatility of Bonds–Macaulay Duration and Modified Duration – Preference Shares: Introduction – Features of Preference Shares – Preference Shares Yield – Holding Period Return – Yield to Call –Concept of Present Value – Equity Share Valuation Models.
Unit III
Fundamental Analysis and Technical Analysis
Fundamental Analysis: Objectives – Economic Analysis, Industry Analysis, Company Analysis –Technical Analysis: Meaning– Assumptions – Pros and cons of technical analysis–Differences between fundamental analysis and technical analysis – Dow Theory – Types of Charts – Chart Patterns – Trend Analysis – Support Line and Resistance Line – Volume Analysis – Indicators and Oscillators – Simple Moving Average – Exponential Moving Average – Relative Strength Index – Bollinger Band – Elliott Wave Theory.
Unit IV
Efficient Market Hypothesis
Efficient Market Hypothesis – Markowitz Model, Arbitrage Pricing Theory – Sharpe’s Single index portfolio selection method – Capital Asset Pricing Model (CAPM).
Unit V
Portfolio Performance Evaluation
Portfolio Performance Evaluation – Meaning – Need for Evaluation – Methods of Calculating Portfolio return – Sharpe’s Ratio – Treynor’s Ratio – Jensen’s Differential Returns – Portfolio Revision – Need for Portfolio Revision – Formula Plans
Unit I
Introduction to SHRM
SHRM- Meaning, Features, Evolution, Objectives, Advantages, Barriers to SHRM, SHRM v/s Traditional HRM, Steps in SHRM, Roles in SHRM: Top Management, Frontline Management, HR – Changing Role of HR Professionals.
Unit II
Models of SHRM
Models of SHRM – High Performance Working Model, High Commitment Management Model, High Involvement Management Model – HR Environment – Environmental trends and HR Challenges -Linking SHRM and Business Performance.
Unit III
Strategic Planning and Compensation
Resourcing Strategy: Meaning and Objectives – Strategic HR Planning: Meaning, Advantages, Interaction between Strategic Planning and HRP, Managing HR Surplus and Shortages, Strategic Recruitment and Selection: Meaning and Need – Strategic Human Resource Development: Meaning, Advantages and Process – Strategic Compensation as a Competitive Advantage – Rewards Strategies: Meaning, Importance – Employee Relations Strategy, Retention Strategies, Strategies for Enhancing Employee Work Performance
Unit IV
Human Resource Policies
Human Resource Policies – Meaning, Features, Purpose of HR Policies, Process of Developing HR Policies, Factors affecting HR Policies, Areas of HR Policies in Organisation, Requisites of Sound HR Policies – Recruitment, Selection, Training and Development, Performance Appraisal, Compensation, Promotion, Outsourcing, Retrenchment, Barriers to Effective Implementation of HR Policies and Ways to Overcome these Barriers.
Unit V
Latest trends in Strategic HRM
Mentoring – Employee Engagement – Meaning, Factors Influencing Employee Engagement, Strategies for Enhancing Employee Engagement – Competency based HRM: Meaning, Types of Competencies and Benefits of Competencies for Effective Execution of HRM Functions -Human Capital Management: Meaning and Role – New Approaches to Recruitment – Employer Branding
Unit I
Introduction to Strategic Cost Management
Introduction to Strategic Cost Management (SCM) – Need for SCM – Differences between SCM and Traditional Cost Management – Value Chain Analysis: Meaning and steps – Quality Cost Management: Meaning of Quality and Quality Management – Cost of Quality –Indian Cost Accounting Standard 21 on Quality Control – Introduction to Lean System – Benefits of Lean System – Just in Time (JIT) – Kaizen Costing
Unit II
Cost Control and Reduction
Cost Management Techniques: Cost Control: Meaning and Prerequisites – Cost Reduction: Meaning and Scope – Differences between Cost control and cost reduction – Pareto Analysis: Meaning, importance and applications – Target Costing: Meaning, steps and Principles – Life Cycle Costing: Meaning, Strategies for each stage of product life cycle, Benefits – Learning Curve: Meaning, Learning curve ratio and applications.
Unit III
Activity Based Cost Management
Activity Based Cost Management: Concept, Purpose, Stages, Benefits,Relevance in Decision making and its Application in Budgeting – Practical problems.
Unit IV
Transfer Pricing
Transfer Pricing: Meaning, Benefits, Methods: Pricing based on cost, Market price on transfer price, Negotiated pricing and Pricing based on opportunity costs – Practical Problems
Unit V
Cost Management in Agriculture and IT sector
Agriculture Sector: Features, Cost Structure, Cost Management, Tools to measure the performance, Minimum Support Price and International Perspective –Information Technology Sector: Features, Cost Structure, Cost Management and International Perspective.
Unit I
Issue of Shares and Final Accounts of Companies
Issue of Shares: ESOPs – ESPS – Sweat Equity Shares – Book Building- Buy-back of Shares – Conversion of debentures into shares – Final accounts of Companies as per Schedule III of
the Companies Act, 2013 – Managerial remuneration
Unit II
Insurance Company Accounts
Insurance Company Accounts: Types of Insurance – Final accounts of life assurance Companies- Ascertainment of profit- Valuation Balance Sheet-Final accounts of Fire, Marine and miscellaneous Insurance Companies.
Unit III
Consolidated financial statements
Consolidated financial statements as per AS 21: Consolidated Profit and Loss Account– Minority interest – Cost of control – Capital reserve – Inter-company holdings –Preparation of consolidated Balance Sheet.
Unit IV
Contemporary Accounting Methods
Accounting for price level changes – Social responsibility accounting – Human resource accounting – Forensic Accounting
Unit V
Financial reporting
Financial reporting: Meaning, Objectives, Characteristics – Indian Accounting Standards
(AS 5, AS 10, AS 19, AS 20) – Corporate Social Responsibility: Meaning, Key provisions of Companies Act, 2013, Accounting for CSR expenditure, Reporting of CSR, Presentation and disclosure in the financial statements.
Unit I
Startups in India
Types of business organisations –Factors governing selection of an organisation – Startups – Evolution – Definition of a Startup – Startup landscape in India – Startup India policy – Funding support and incentives – Indian states with Startup policies – Exemptions forstartups – Life cycle of a Startup – Important points for Startups – Financing options available for Startups – Equity financing – Debt financing – Venture capital financing – IPO – Crowd funding – Incubators -Mudra banks –Successful Startups in India.
Unit II
Not-for-Profit Organisations
Formation and registration of NGOs – Section 8 Company – Definition – Features – Exemptions – Requirements of Section 8 Company – Application for incorporation – Trust: Objectives of a trust – Persons who can create a trust – Differences between a public and private trust –Exemptions available to trusts – Formation of a trust – Trust deed –Society – Advantages – Disadvantages – Formation of a society – Tax exemption to NGOs.
Unit III
Limited Liability Partnership and Joint Venture
Limited Liability Partnership: Definition – Nature and characteristics – Advantages and disadvantages – Procedure for incorporation – LLP agreement – Annual compliances of LLP-Business collaboration: Definition – Types –Joint venture: Advantages and disadvantages – Types – Joint venture agreement – Successful joint ventures in India– Special Purpose Vehicle – Meaning – Benefits – Formation.
Unit IV
Registration and Licenses
Registration and Licenses: Introduction – Business entity registration – Memorandum of
Association, Articles of Association and other relevant documents – Mandatory registration – PAN – Significance – Application and registration of PAN – Linking of PAN with Aadhar –TAN – Persons liable to apply for TAN – Relevance of TAN – Procedure to apply for TAN –GST: Procedure for registration – Registration under Shops and Establishment Act –MSME registration – Clearance from Pollution Control Board – FSSAI registration and license – Trade mark, Patent and Design registration.
Unit V
Environmental Legislations in India
Geographical Indication of Goods (Registration and Protection) Act, 1999: Objectives, Salient Features – The Environmental Protection Act, 1986: Prevention, control and abatement of environmental pollution – The Water (Prevention And Control of Pollution) Act, 1974: The Central and State Boards for Prevention and Control of Water Pollution – Powers and Functions of Boards – Prevention and Control of Water Pollution – Penalties and Procedure- The Air (Prevention and Control of Pollution) Act, 1981: Central and State Boards for The Prevention and Control of Air Pollution – Powers And Functions – Prevention and Control of Air Pollution – Penalties and Procedure.
Unit I
Introduction to Business Ethics
Business Ethics- Meaning and Definition of Business Ethics – Nature of Business Ethics – Role and importance of Business Ethics and values in Business – Causes of unethical behaviour – Ethical issues
Unit II
Ethical Theories
Ethical Decision Making -Decision Making (Normal Dilemmas and problems) – Application of Ethical Theories in Business – Traditional Ethical Theories – Utilitarianism, – Ethical Egoism – Ethics of Duties – Normative Theories of Business Ethics – Stakeholder Theory – Stockholder Theory – Lawrence Kohlberg’s Theory Model Development.
Unit III
Moral Issues in Business
Moral Issues in Business – Importance of moral issues and reasoning – Whistle BlowingKinds of Whistle Blowing – Ethical issues in functional areas of business.
Marketing and Advertising – Truth in Advertising- Manipulation – Coercion-Trade
Secrets- Corporate disclosure-Insider trading.
Finance -Fairness’ and efficiency in Financial Market – Greenmail-Golden Parachute.
HR: Workers Rights and Duties – Work place Safety – Sexual Harassment-Equal
Employment Opportunity- Preferential hiring.
Environmental Protection – Safety and acceptable risk- Environmental Harm, Pollution
and its Control– Product Safety and Corporate Liability.
Unit IV
Corporate Sustainability
Corporate Sustainability – Concepts of sustainability – Social, Environmental and Economic dimensions -Sustainability in a business context.
Principles of Sustainable Development: History and emergence of the concept of Sustainable Development – Definitions, Environmental issues and crisis, Resource degradation, Greenhouse gases, Desertification, Social insecurity, Industrialization, Globalization and Environment.
Unit V
Sustainability Reporting
Sustainability Reporting – Investors, customers, government and media- Disclosing sustainability information – report and website – Transparency and Accountability – One Report movement – Financial and non-financial together – Triple bottom line concept for Sustainable Business – Sustainability Reporting: Flavour of GRI, BRR, BRSR.
Unit I
Introduction to Rural marketing
Rural marketing – Meaning – Definition – Concept and nature of rural marketing – Taxonomy of rural markets – Urban vs Rural marketing – Rural marketing environment – Becoming a successful rural marketer.
Unit II
Rural buyer behaviour
Rural buyer behaviour – Aspects of rural buyer behaviour – Rural consumer decision making process – Environmental factors affecting rural consumers – Buyer characteristics and innovation adoption – Rural STP approach – Guidelines for effective segmentation and emerging rural market segments.
Unit III
Rural product strategy and pricing
Rural product strategy – Rural product classification and decisions – Product innovation
strategies – Customer value strategies – Rural branding and packaging strategies – Role of
Agricultural Price Commission in India(APC) – Introduction to APC – Basic objectives of
the Commission – Determination of Minimum Support Price (MSP) – Non price measures
– Minimum support price of selected commodities – Benefit to the farmers – Rationale of
support pricing – Limitations of MSP.
Unit IV
Food processing industry infrastructure in India
Food processing industry infrastructure in India – Meaning of processing – Advantages of
food processing – Processing of agricultural commodities (Wheat, Paddy, Pulses and Oilseeds) – Importance of cold chains – Rural distribution strategy – Rural distribution and logistics – Direct vs Indirect marketing – Organised rural retailing – Types of retail outlets – Rural malls – e-tailing and training for rural retailers – Rural supply chain management – ITC e-choupal – Rural promotion mix – Marketing communication challenge in rural markets.
Unit V
Cooperative marketing
Cooperative marketing: Meaning – Role of cooperatives – Structure of cooperative marketing societies – Types of Co-operative marketing societies – Membership – Functioning – Agri export zones – Small Farmers Agri Business Consortium – eNAM – Tamil Nadu State Agricultural Marketing Board
Unit I
Introduction
Meaning, Definition and Evolution of Advertising – Role of Advertising – Advertising as a
Promotional tool – Economic, Social and Ethical Aspects of Advertising – Advertising as a
Communication Process
Unit II
Creative Strategy Management
Advertisement Copy and Advertisement Designing Meaning- Preparation and process – Types of Advertisement Copy – Elements of Advertisement Copy and Advertisement Design Advertisement Layout Structure of an Advertisement Layout – Principles of Advertisement Layout
Unit III
Advertising and Campaign Planning
Marketing Strategy and Situational Analysis – Advertising Plan and Objectives – DAGMAR Approach – Preparation of Campaign- Stages in Campaign Process
Unit IV
Advertising Media Strategy
Role of Media, Types of Media- Indoor, Outdoor, Electronic and Online Advantages and Disadvantages – Media Planning-Selection and Scheduling
Unit V
Media Management strategies
Media Choice Criteria- Factors affecting Choice of Media – Choosing the right AgencyRole, Types and Functions of Advertisement Agencies, Selection and Co-ordination of Advertising Agency- Advertisement Budgeting- Types- Affordable Rate Method, Percentage of Sales Method, Competitive Parity Method and Objective and Task Method
Unit I
Assessment of persons
Tax Exemptions for Agricultural Income-Deductions to be made in computing total income (80G, 80GGB & 80GGC, 80IA, 80IAB, 80IAC, 80IB, 80IBA, 80ID, 80IE, 80JJA, 80JJAA, 80LA, 80M, 80P, 80PA) – Assessment of Firms, AOP, BOI, Company and Co-operative society.
Unit II
Tax Returns and Tax planning
Return of income: Statutory obligation, Return Forms, Time for filing of return, Revised
return, Modified return–Assessment -Tax Deducted at Source – Advance payment of Tax: Persons liable to pay, Due date, Computation – Payment in pursuance of order of Assessing Officer, Consequences on non-payment. – Tax planning, Tax avoidance and Tax evasion – Tax planning and specific management decisions: Make or buy, Own or lease, Retain or replace, Shut down or continue
Unit III
International business taxation
International business taxation – Taxation of Non-resident – Double taxation relief – Transfer pricing and other anti-avoidance measure – Application and interpretation of tax treaties – (Double taxation avoidance agreement – DTAA) – Equalization levy
Unit IV
Goods and Services Tax
Goods and Services Tax: GST Act, 2017 – Registration – Procedure for registration under Schedule III – Amendment of registration – Rates of Tax of IGST, CGST, SGST/UGTST- Assessment of GST- Self-assessment – Provisional assessment – Scrutiny of returns – Assessment of non filers of returns – Assessment of unregistered persons – Assessment in certain special cases – Tax Invoice – Credit and Debit Notes – Payment of Tax – Input Tax Credit – Anti profiteering –- Filing of Returns- Penalties – Prosecution – Appeal and Revision. – Concepts of e-invoice and Reconciliation
Unit V
Customs Act, 1962
Customs Act, 1962:Important Definitions – Basics – Importance of Customs Duty Constitutional authority for levy of Customs Duty – Types of Customs Duty – Prohibition of Importation and Exportation of goods – Valuation of goods for Customs Duty – Transaction Value – Assessable Value – Computation of Assessable Value and Customs Duty.
Unit I
Introduction to Research Methodology
Research: Definition – Objectives – Motivations for research – Types of research – Maintaining objectivity in research – Criteria of good research – Applications of research in business – Formulatinga research problem – Literature Review – Reasons for review – Reference management tools – Identification of research gap – Framing of objectives.
Unit II
Hypothesis Testing and Research Design
Hypothesis – Formulation of hypothesis – Testing of hypothesis – Type I and Type II errors – Research design – Types of research design – Methods of data collection: Census, Sample survey, Case study – Sampling: Steps in sampling design,Methods of sampling – Testing of reliability and validity – Sampling errors.
Unit III
Data Collection
Variable: Meaning and types – Techniques of data collection – Primary data: Meaning, Advantages and limitations – Techniques: Interview, Schedule, Questionnaire, Observation Secondary Data: Meaning and sources.
Unit IV
Data Analysis
Data Analysis – Uni-variate Analysis: Percentile, Mean, Median, Mode, Standard deviation, Range, Minimum, Maximum, Independent sample t-test – Bi-variate analysis: Simple correlation, Simple Regression, Chi-square, Paired samples t-test, ANOVA, ManWhitney test – Wilcoxon signed rank test – Kruskal Wallis test (Simple problems)
Multi Variate Analysis: Multiple Correlation, Multiple Regression, Factor Analysis,
Friedman’s test, Cluster analysis, Confirmatory Factor Analysis (CFA), Structural Equation
Modelling (SEM), Multiple Discriminant Analysis.
Unit V
Preparation of Research Report
Report preparation – Guidelines and precautions for interpretation – Steps in Report writing – Style of research reports (APA, MLA, Anderson, Harvard) – Mechanics of report writing –Ethics in Research – Avoiding plagiarism – Plagiarism checker tools – Funding agencies for business research.
Unit I
Introduction to Costing System
Installation of costing system – records required to be maintained under the Companies Act
– management control and information system – cost reduction and cost control techniques –
control over wastages, scrap, spoilage and defectives.
Unit II
Costing Methods
Costing methods- Product costing-Process costing- Treatment of Equivalent Units- Inter – process profit – JIT costing – Activity based costing.
Unit III
Cost Volume Profit Analysis
Cost Volume Profit Analysis – Decision making – make or buy, own or lease, repair or
renovate, changes Vs. Status quo, sell or scrap, export Vs.local sales, shut down or continue.
Responsibility Accounting and Transfer Pricing – Measurement of Segment Performance.
Unit IV
Standard Costing & Variance Analysis
Standard Cost and Estimated Cost – Installation of Standard Costing – Variance Analysis – Calculation of Variances.
Unit V
Financial Statement analysis
Analysis and interpretation of Financial Statements– Types and tools of analysis- Ratio analysis–Various types of Ratios and its calculations – Funds/Cash flow statement – Techniques & Preparation.
Unit I
Introduction to SPSS
Opening a data file in SPSS – Variable view – Data view – Entering data into the data editor – Saving the data file– Table creation – Descriptive statistics: Percentile values, Measures of central tendency, Measures of dispersion, Distribution – Cronbach’s Alpha test – Charts and graphs – Editing and copying SPSS output.
Unit II
Parametric Tests in SPSS
Compare means: One-sample t-test, Independent Samples t-test, Paired-samples t-test and One-way ANOVA, Two-way ANOVA – Correlation: Bi-variate, Partial and Multiple.Simple linear regression.
Unit III
Non-parametric Tests in SPSS
Chi-square test – Mann Whitney’s test for independent samples – Wilcoxon matched pairs sample test– Friedman’s test– Wilcoxon signed rank test – Kruskal Wallis test
Unit IV
Introduction to Accounting Software
Tally Prime: Introduction – Starting Tally Prime – Creation of a Company – Selecting company – Shutting a company – Altering company– Creating Accounting groups and ledgers – Vouchers – Practical problems for a new and existing business and not-for profit organisation.Accounting reports: Introduction – Displaying Trial balance, Profit and Loss Account, Balance sheet, Day book, Purchase register, Sales register, Cashflow/Funds flow and ratio analysis – Practical problems.
Unit V
Inventory and GST in Accounting Software
Inventory: Introduction to Inventory Masters – Creation of stock group – Creation of Godown – Creation of unit of measurement – Creation of stock item – Entering inventory details in Accounting vouchers – Practical problems. GST: Introduction – Enabling GST – Defining tax details – Entries in Accounting vouchers – View invoice report – Practical problems – Recent Developments in Tally, Zoho etc.
Unit I
Introduction to Strategic Management
Introduction to Strategic Management:Meaning and Nature of Strategic management, Framework of Strategic management, Strategic Levels in Organizations, Phases of strategic management, Benefits and challenges of strategic Management in global economy.
Unit II
Techniques for Strategic Management
Dynamics of Competitive Strategy:Corporate governance- Role of Board of directors and top management in corporate governance; Agency and Stewardship theory, Situational Analysis-SWOT analysis, TOWS Matrix, Portfolio Analysis – BCG, GE, and ADL matrix – Strategic Management Process: Strategic Planning, Strategic Intent – Vision, Mission and Objectives, Strategy Formulation – Corporate Level Strategies:Concepts and Nature of Corporate Strategy, Strategic Alternatives at Corporate Level-Growth, Stability, Expansion, Business Combinations – Mergers and Acquisitions, Strategic Alliances, Turnaround, Retrenchment and Retreat, Corporate parenting.
Unit III
Different Levels of Strategies
Business Level Strategies: Competitive Strategies at Business Level, Michael Porter’s Generic Strategies, Best-Cost Provider Strategy – Functional Level Strategies: Marketing Strategy, Financial Strategy, Operations Strategy, Human Resource Strategy, Research and Development.
Unit IV
Organisation and Strategic Leadership
Organisation and Strategic Leadership: Organisation Structure, Strategic Business Unit, Strategic Leadership, Strategy Supportive Culture, Entrepreneurship and Intrapreneurship, Strategic Leadership across organizations.
Unit V
Strategy Implementation and Control
Strategy Implementation and Control: Strategy Implementation, Strategic Choice, Strategic Control, Strategy Audit, Business Process Reengineering, Benchmarking, Six Sigma and contemporary practices in strategic management.
Unit I
INTRODUCTION TO STOCK MARKET
Capital and Stock Market – Stock Exchanges – NSE & BSE – Index – Types of Index – Demat Account & Trading Accounting – Brokerage and Taxation – Intraday Trading.
Unit II
TRADING & SETTLEMENT IN STOCK MARKET
Patterns of Trading & Settlement – Speculations and its types – Brokerage – Settlement Procedures – National Securities Depository Ltd. (NSDL), Central Securities Depository Ltd. (CDSL)
Unit III
ONLINE TRADING PROCESS
Trading – Types of trading – Risk, Reward, Target, Stop Loss –Walk through of online trading – Lot Sizes – Minimum Losses and Maximum Profits – Stop loss method to increase profits – Ledger Statement – Transaction History – Contract Notes
Unit IV
OPTIONS TRADING
Concepts of Options – Call Option – Put Option – In-the-money, At-the-money, Out-ofthe-money – Option Valuation – Basic Option trading strategies.
Unit V
TRADING PSYCHOLOGY
News and Social Media – Attitude of a Trader – Wealth Creation through Trading – Successful trading in various market movements – Trading Routine
Unit I
Introduction to Foreign Exchange Management Act, 1999
Foreign Exchange Management Act, 1999: Introduction – Definitions – Current Account transactions – Capital Account transactions – Realisation, repatriation and surrender of foreign currency – Remittance of assets – Possession and retention of foreign currency or foreign coins – Authorised person – Adjudication and Appeal.
Unit II
Competition Act, 2002 and Consumer Protection Act, 2019
Competition Act, 2002: Objective – Prohibition of Agreements, Prohibition of Abuse of Dominant Position – Regulation of combinations – Competition Commission of India: Duties, Powers and Functions of Commission – Appellate Tribunal. The Consumer Protection Act, 2019: Objects; Rights of consumers –Consumer Dispute Redressal Commissions – Consumer protection councils – Procedure for admission to complaints – Appeal against orders
Unit III
Law relating to intellectual property rights
Law relating to intellectual property rights: Introduction – The Copyright Act, 1957:Works in which copyright subsist – Ownership of copyright and the rights of the owner – Assignment of copyright – Disputes with respect to assignment of copyright- Term of copyright – Registration of copyright – Infringement of copyright. The Patents Act, 1970: Inventions not patentable – Applications for patents – Publication and examination of applications – Grant of patents and rights conferred – Register of patents. Trademarks Act, 1999: Conditions for registration – Procedure for and duration of registration – Effect of registration – Collective marks.
Unit IV
Prevention of Money Laundering Act, 2002
Prevention of Money Laundering Act, 2002: Offence of money laundering –Punishment for
money laundering –Attachment, adjudication and confiscation – Obligations of Banking Companies, Financial Institutions and Intermediaries –Summons, Search and Seizure– Appellate Tribunal.
Unit V
Real Estate (Regulation and Development) Act, 2016
Real Estate (Regulation and Development) Act, 2016: Introduction – Salient features of the Act – Registration of Real Estate Project – Registration of Real Estate agents – Functions and duties of promoter – Rights and duties of Allottees – Offences, penalties and adjudication – Specimen agreement for sale to be executed between the promoter and the allottee.
Unit I
Introduction to Human Resource Analytics
Human Resource Analytics: Introduction –Concept – Evolution – Importance – Benefits –
Challenges – Types of HR Analytics – HR Analytics Framework and Models.
Unit II
Business Process and HR Analytics
Business Process and HR Analytics: Introduction – Data Driven Decision Making in HR – Data Issues – Data Validity – Data Reliability – HR Research tools and techniques – Statistics and Statistics Modelling for HR Research.
Unit III
Introduction to HR Metrics
HR Metrics: Introduction – Historical Evolution of HR metrics- Importance – Types of HR
Metrics – Types of data – HR Metrics Design Principles –– HR Scorecard – HR Dashboards.
Unit IV
HR Analytics and Data
HR Analytics and Data: Introduction – HR Data Collection – Data quality – Big data for Human Resources – Process of data collection for HR Analytics – Transforming data into HR information – HR Reporting – Data Visualization – Root cause analysis.
Unit V
HR Analytics and Predictive Modelling
HR Analytics and Predictive Modelling: Introduction – HR Predictive Modelling – Different phases – Predictive analytic tools and techniques – Information for Predictive analysis – Software solutions – Predictive Analytic Models for Quantitative Data – Steps involved in predictive analytics.
Unit I
Introduction to Organizational Behaviour and Learning
Introduction to Organizational Behaviour – OB Models – Workforce diversity challenges –Personality – Perception- Attitudes – Values. Organisational Learning: Meaning, Theories (Chris Argyris and Donald Schon: Espoused theory, Theory-in-use, Three levels of learning) Introduction to learning organisation.
Unit II
Motivation and Job Satisfaction
Motivation Theories – Content theories (Maslow, Herzberg, ERG), Process Theories (Vroom, Porter and Lawler)– Job Satisfaction-Organisational commitment and Employee Engagement
Unit III
Organisational structure and Communication
Organisational structure- Factors, Forms. Importance of virtual organisations – Organisational communication – Importance, Forms, Functions. Organisational climate and culture. Business communication : Harnessing Business Emails and Corporate Communication tools.
Unit IV
Transactional Analysis and Organizational Conflicts
Transactional analysis: Meaning, Benefits, Levels of self-awareness, Analysis of transactions. Organizational Conflicts – Process, Levels, Conflict management. Negotiation – Types and Process -Introduction to Workplace Spirituality.
Unit V
Contemporary practices in Organisational Change and Development
International Organisational Behaviour Practices – Organizational Change and Change Management. Organisational Development–Meaning, Models and Interventions.
Unit I
Introduction to Consumer Behaviour
Definition, Nature, Scope, Consumer Behaviour’s Applications in Marketing, Consumer research
process –Defining Research Objectives, Collecting & Evaluating Secondary Data, Primary
Research Design, Collecting Primary Data, Analyzing Data & Report Preparation.
Unit II
Factors affecting Consumer Behaviour
Factors influencing Consumer Behaviour– External Influences – Culture, Sub Culture, Social Class, Peer Groups, Family, Internal Influences– Needs & Motivations, Perception, Personality, Lifestyle, Values, Learning, Memory, Beliefs & Attitudes.
Unit III
Consumer Decision Making Process
Types of consumer decisions, Consumer Decision Making Process – Problem Recognition –
Information Search – Alternative Evaluation –Purchase Selection – Post purchase Evaluation,
Buying pattern in the new digital era
Unit IV
Consumer Motivation & Personality
Consumer Motivation– Needs, Goals, Motive arousal, Maslow’s Hierarchy of Needs, Freud’s
Theory of Motivation , Consumer Personality – Self-concept theory, Psychoanalytic Theory, NeoFreudian Theory, Trait Theory
Unit V
Marketing Communications, Decision Making Models, Consumer Rights
Marketing Communication Process, Types of Communication systems – Interpersonal, Impersonal, Persuasive Communication, Consumer Decision Making Models – Black Box Model – Economic model – Howard & Sheth model, Consumer Protection Act 2019, rights of consumers.