MBA Corporate Finance Syllabus 2019 21

JSS Science and Technology University MBACF 2019 - 2021
MBA(Corporate Finance)
SYLLABUS I to IV
SEMESTER
ADMISSION BATCH 2019-2021
JSS MAHAVIDYAPEETHA
JSS Science and Technology University
JSS Centre for Management Studies,
JSS Technical Institutions Campus, Mysore – 570 006
The Need Assessment:

A deliberation was undertaken to review the course structure of MBA-Corporate Finance
considering the inputs from the faculty handling the courses. The need was felt in order to
strengthen the course.
The process:
Considered the input from industry experts, faculty and students
Identification of the requirements of MBA - Corporate Finance.
Considered the course structure and contents of other comparable courses to identify the niche.
What they will be good at?

 Enables them in long term and short term financing decision of the
business
 To evaluate investment decisions to maximize the value of the firm
 Tools and techniques to absorb jobs in valuation, asset management, issue management,
credit rating and analyst positions
Objective of the program

To enable the students to build a career in corporate finance.
VISION:
Be a preferred Management education institution dedicated to nurture management education,
research and professional excellence for the betterment of the society
MISSION
 We enhance the social capital through education, research, consultancy in the area of
management.
 Consciously collaborating with institutions, industry, government and society
 Foster an environment of learning, enquiry and connectedness among concepts and
disciplines
Program Objectives POs:
Identification of graduate attributes:
POs Attributes Details
Management
PO1 Representation of knowledge through explaining concepts,
Knowledge
Analyze complex data, understanding the financial implications of

PO2 Problem analysis
managerial decision-making.
Choosing best alternative

PO3 Decision making
Think critically and make decisions based on complex information
Integrating
Implementation, Optimization, Validation and Testing,
PO4 functional
Demonstration, Illustration, Identifying Complexity
knowledge
Environment and
PO5 Maximize resources for the benefit of organizations and society
Sustainability
Ethics and
PO6 Know and understand organizations and their stakeholders
Governance
Individual and Lead themselves and others in the achievement of organizational

PO7
Team Work goals, contributing effectively to a team environment.
Motivation, Confidence Building, Coordination, Conflict

PO8 Communication
Management, Strategy Formulation, Goal Specification
Operate effectively in cross-cultural settings, understanding the

PO9 Adaptability
nature of globalization
Enhancing
Career and Self-Motivation, Learning Environment, Manage Uncertainty,
PO10
Life-long Communication across Culture
Learning
Program Educational Objectives (PEO):

PEO1: To impart knowledge, skill and attitude that develops competent managers and
entrepreneurs
PEO2: To sensitize on the global, ethical, economic and socio-political contexts of business
PEO3: To integrate knowledge from different domains that promote sustainable decision making
Program Specific Objectives (PSO):

PSO1: Will be able to know organization process, structure, methods and functions
PSO2: Will be able to plan, organize, implement and control in respective managerial positions
PSO3: Create an internal environment to engage positively with the external environment
COURSE STRUCTURE
I Semester
Sl/No Course Code Course Name L P T Total
Foundations of Management & Organizational
MBACF101 4 0 0 4
1 Behavior
2 MBACF102 Financial Accounting for Managers 4 0 0 4
3 MBACF103 Business Economics 3 0 0 3
4 MBACF104 Business Statistics - I 3 0 0 3
5 MBACF105 Marketing Management 3 0 0 3
6 MBACF106 Operations Management 3 0 0 3
7 MBACF107 Business Communications 3 0 0 3
8 MBACF1LB1 Excel lab for Finance 0 2 0 2
9 MBACF1IV1 Industrial Visits / Technical Seminar 0 1 0 1
Total I Semester Credits 23 3 0 26
II Semester
1 MBACF201 Corporate Finance - I 4 0 0 4
2 MBACF202 Management Accounting & Control System 4 0 0 4
3 MBACF203 Human Resource Management 3 0 0 3
4 MBACF204 Business Statistics II 3 0 0 3
5 MBACF205 Economics for Finance 3 0 0 3
6 MBACF206 Financial Markets 3 0 0 3
7 MBACF2SE1 Indian Ethos and Values 0 1 0 1
8 MBACF2WS1 Corporate Law 0 1 0 1
9 MBACF2WS2 Financial Research Methods 0 2 0 2
10 MBACF2LB1 SPSS/R lab 0 2 0 2
Total II Semester Credits 20 6 0 26
III Semester
1 MBACF301 Corporate Finance - II 3 0 0 3
2 MBACF302 Project planning and Management 4 0 0 4
3 MBACF303 Corporate and Financial Restructuring 3 0 0 3
Investment Analysis and Portfolio
4 MBACF304 4 0 0 4
Management
5 MBACF305 Financial Services 3 0 0 3
6 MBACF306 Business Ethics and Corporate Governance 3 0 0 3
7 MBACF3WS1 Entrepreneurship Workshop 0 2 0 2
8 MBACF3LB1 Interpersonal Lab 0 1 0 1
9 MBACF3PW1 Internship / Mini Project 0 2 0 2
10 MBACF3PT1 Placement Training 0 1 0 1
Total III Semester Credits 20 6 0 26
IV Semester
1 MBACF401 Strategic Management 4 0 0 4
2 MBACF402 Corporate Taxation 4 0 0 4
3 MBACF403 International Business & Finance 4 0 0 4
4 MBACF404 Derivatives 4 0 0 4
5 MBACF4WS1 Auditing and assurance 0 1 0 1
6 MBACF4WS2 Trade finance 0 1 0 1
7 MBACF4PW1 Dissertation 0 3 0 3
8 MBACF4PT1 Placement Training 0 1 0 1
Total IV Semester Credits 16 6 0 22
L P T Total
79 21 0 100
Total Program Credits 100
Page 6 of 87
I Semester
Page 7 of 87
Nature Area: General Management Semester – I
Course Code Course Name: Credit Distribution

L-4 P-0 T-0
MBACF101 Foundations of Management & CIE 50
Organizational Behavior SEE 50
Course Objectives:
 To understand fundamental concepts and principles of management, including the basic

roles, skills, and functions of management
 To gain familiarity with interactions between the environment, technology, human
resources, and organizations for achieving high desired performance;
 The basic concepts and theories underlying individual behavior besides developing better
insights into one’s own self and implications on the organizational behavior
 Individual behavior in groups, dynamics of groups and team building besides developing a
better awareness of how they can be better facilitators for building effective teams as leaders
themselves
Module 1: Management theory and practice (7 Hours)

Nature, purpose and functions; evolution of management thoughts; Mintzberg’s interpersonal,
informational and decisional roles; Management theories-scientific management and work of F.W
Taylor, administrative management and Fayol; Max Weber’s ideal bureaucracy; the Hawthorne
studies; McGregor’s Theory X and Y; and Systems approach, Contributions to Management
thought - Peter F Ducker; Levels of management; current trends in management.
Module 2: Planning and Organizing (7 Hours

Nature; Types; Steps; Process; Objectives; MBO; Strategies; Policies; Planning premises;
Decision making under-certainty, uncertainty, risk; Techniques that enhance quality in decision
making; Search for alternatives -Evaluation of alternatives- Selection of an alternative;
Programmed and non-programmed decisions. Nature of organizing and entrepreneuring - formal
and informal organizations- Structure and departmentation - line, line and staff, functional,
divisional and matrix; span of control-decentralization-delegation of authority - the art of
delegation -Power and responsibility
Module 3: Staffing (7 Hours)

Overview of all staffing functions; systems approach to human resource management
Page 8 of 87
Module 4: Leading and Controlling (7 Hours)

Leader centered Approaches; Trait, Behavior, Power focus; Follower centered approaches –self –
leadership, Leadership substitutes focus, Interactive approaches- situational, empowerment, and
transformational leadership. Process of control for diverse organizations; Setting standard for
performance; Measuring actual performance; Responding to deviations.
Module 5: Introduction to Organizational Behavior & Foundations of individual behavior

(8 Hours)
Understanding Organizational Behavior (OB), Features of OB, Disciplines that contribute to the
field of OB, Challenges and opportunities for OB, developing an OB model: An overview, the
dependable variables, independent variables, contingency OB model, learning about organizational
behavior. The importance of interpersonal skills, Complementing Intuition with Systematic Study.
Ability: Intellectual ability, Physical ability, Biographical Characteristics: Age, gender, race, other
characteristics: tenure, and gender identity, learning: theories, Shaping: A Managerial Tool,
Behavioral Modification.
Module 6: Attitudes and Job Satisfaction (7 Hours)

Attitudes: The ABC Model, Attitude formation, Major Job attitudes, Job satisfaction: measuring
job satisfaction, causes of job satisfaction, the impact of satisfied and dissatisfied employees on the
workplace, Cognitive dissonance theory
Module 7: Personality and Values (7 Hours)

Personality: Factors that shape personality, The Myers – Briggs Type Indicator, The Big Five
Personality Model, and other personality traits relevant to OB, Application of personality theory
in organizations; Values: Importance of values, terminal versus instrumental values, generational
values, linking an individual’s personality and values to the workplace: Person – job fit, Person _
organization fit Global implications.
Module 8: Perception and Individual decision making (7 Hours)

Perception: factors influencing perception; Perceptual Process, Person Perception: attribution
theory, frequently used shortcuts in judging others, specific application of shortcuts in
organization, the link between perception and individual decision making: Decision making in
organizations; Influences on decision making and organizational constraints; ethics in decision
making.
Module 9: Motivation (7 Hours)

Early theories of motivation: Hierarchy of Needs Theory, Theory X and Theory Y, two factors
Theory, McClelland’s Theory of Needs, Contemporary theories of Motivation: Cognitive
evaluation theory, Goal Setting Theory, Self-Efficacy Theory, Reinforcement Theory, Equity
Page 9 of 87
Theory, Expectancy Theory, from concepts to Application, motivating by Job design: The Job
Characteristics Model; Employee Involvement; using rewards to motivate employees.
Recommended Books:
 Management –Challenges for tomorrow’s leaders-Pamela S. Lewis; Stephen H.Good ; Patricia

M.Fanc, 4th edition
 Management- Stoner, Freeman, Gilbert
 Management Principles and guidelines –Duening; Ivancevich
 Jon L.Pierce& Donald G. Gardner with Dunham.2006 Management & Organizational
Behavior –An Integrated Perspective.
 Heinz Weihrich& Harold Koontz 2006 11Th edition Management – A Global Perspective
 Stephen P Robbins & Timothy A Judge; Organizational Behavior; Prentice- Hall Inc, Upper
Saddle River, New Jersey; 13th Edition.
 Organizational Behavior, Human Behavior at Work – John W. Newstrom, Keith Davis, TATA
Mc GRAW-HILL, 11th Edition.
 Behavior in Organizations – Jerald Greenberg, Robert A. Baron – 8th Edition
 Michael Butler and Edward Rose – Introduction to Organizational Behavior – Jaico
Publications
Page 10 of 87

Course Name: Credit Distribution
Course Code
L-4 P-0 T-0
Financial Accounting for CIE 50
MBACF102
Managers SEE 50
Course Objectives:
 To understand the concepts of accounting concepts, conventions and process.

 To enable preparation of financial statements.
 To analyze and interpret financial statements.
Module 1: Basics of Accounting (8 Hours)

Accounting Conventions and Concepts - Accounting Principles - Accounting disclosures, GAAP
and Users of Accounting. Introduction to IFRS.
Module 2: Basics accounting mechanics (8 Hours)

Capital vs. Revenue Expenditure, Journal – Ledgers – Cash books -- Trial Balance – Income
statement – Balance Sheet- (Students are required to understand the flow in recording transactions.
Case studies should be adopted as teaching methodology), Accounting Equation.
Module 3: Revenue recognition and measurement (As per Accounting Standard 9)

(8 Hours)
Introduction- Recognition of revenue in the course of ordinary activities of an enterprise; Inventory
valuation (As per Accounting Standard 2) Historic cost and market price valuation concepts
(LIFO, FIFO and Weighted averages) - Implications of changes in method of valuation of
Inventory; Depreciation Accounting (As per Accounting Standard 6): Accounting for depreciation
and depreciation methods- straight line and WDV method. Disposal of depreciable assets -
Implications of changes in method of depreciation.
Module 4: Exposure to reading income statements of companies and firms ( 8 Hours)

Profit and loss related concepts – reporting methods (vertical and horizontal), Measuring Income,
Adjustment process, various heads in income statements, evaluating incomes and expenses to
measure performances (Cost effectiveness – various cost component as a percent of sales).
Page 11 of 87
Module 5: Preparation and Presentation of Balance sheet of companies (8 Hours)

Balance sheet related concepts – Reporting of Assets of liabilities under Companies Act –
Auditors’ Report. Common-size Financial Statement – Concept of Window dressing.
Module 6: Analytical review of Financial Statements (8 Hours)

Profitability Statements - COGS, EBDIT, EBIT, Operating profit/loss, PBT, PAT; Ratio Analysis-
An Introduction- Measurement of Overall Performance of a Firm/companies – Profitability Ratios-
GP, Ratio, NP Ratio, P/E ratio, ROCE, RONW, EPS, DPS; Liquidity Ratios- Current ratio, Acid
Test Ratio, Quick Ratio; Turnover Ratio- Debtors Turnover, Creditors Turnover, Stock Turnover;
Solvency, Ratios- Debt Equity Ratio, Debt Service Coverage Ratio, Fixed Assets to Net worth;
Uses of Ratios for Internal Management; An Introduction to Financial Gearing-Effect of Financial
Leverage and Spread;
Module 7: Fund Flow and Cash Flow Statements (8 Hours)

Fund flow statement - Determining the sources and uses of working capital. Preparation of Cash
Flow Statement (as per AS-3); Presentation of Cash Flow Statement; Operating, Activities;
Investing Activities; Financing Activities; Foreign Currency Cash Flows; and Analysis-¨;
Accounting Standard on Cash Flow Statement. Difference between Fund Flow and Cash Flow
Statements.
Module 8: Accounts of non-trading organizations (8 Hours)

Accounts of non-trading organizations - receipts and payments account, Income and expenditure
account, balance sheet
Recommended Books:
1. R. Narayanaswamy; Financial accounting a managerial perspective; PHI; 3rd Edition.

2. S.K. Bhattacharyya and John Dearden; Accounting for Management text and cases; Vikas
publishing house.
3. N. Ramachandran& Ram Kumar Kakani - Financial Accounting for Management-TMH
Publications
Page 12 of 87

Credit Distribution
Course Code Course Name:
L-3 P-0 T-0
MBACF103 Business Economics CIE 50
SEE 50
Course Objectives:
 To enable the students to understand the basics of micro as well as macroeconomics.

 To learn to employ economic concepts and logic for obtaining optimal decisions to
business problems.
 To develop analytical skills through application of the concepts to the business decisions.
 To build sound foundation for the different streams of disciplines that the students will be
exposed during the course period.
Module 1: Introduction to Economics (8 Hours)

Micro economic analysis – Scarcity and choice – Trade Offs – Prices and Markets – Theories and
Models – Managerial Applications of Micro Economic Theory – Managerial Decision Making –
Theory of the Firm - Goals of Microeconomic policy: Efficiency and Equity – Managerial
Economics and Economic Theory – Maximizing the value of firm
Marginal Analysis for Optimal Decisions - Objective Function –Constrained and unconstrained
optimization – Optimal level of activity – Marginal Benefit and Marginal Cost
Module 2: Market Equilibrium (8 Hours)

Demand analysis: Concept of demand, different demand Concepts-Determinants of demand
change in quantity demanded and change in demand-elasticity of demand and, measurement –
Demand forecasting.
Supply Analysis: Concept of Supply-Determinants of Supply-Change in quantity supplied and

change in supply-elasticity of supply-market equilibrium and government intervention.
Short run Vs Long run Elasticity – Demand and Supply

The seller’s view: Total Revenues, Average Revenues, Marginal Revenues – Relationship between
Elasticity of demand, Price (AR), TR and MR Applications of the elasticity concepts.
Page 13 of 87
Module 3: Theory of Production (8 Hours)

Production Decision of a Firm – Technology of Production - Production function-laws of
production relating to short-run and long run- Production with a single variable input: TP, AP, MP
– Profit maximization and input choice – Two variable inputs: Production Isoquants - Marginal
Rate of Substitution and Elasticity of substitution – Expansion path and returns to scale
Production with two outputs – Economies of scope - Production Transformation Curves –

Economies and diseconomies of scope – the degree of economies of scope
Module 4: Cost of Production analysis (8 Hours)

Measuring Cost – Economic Vs Accounting costs-opportunity cost – sunk cost – Fixed cost Vs
variable cost - Fixed Cost Vs sunk cost – Marginal and Variable Cost – Four important decision
pit falls
Cost in the Short Run – Determinants of short-run cost – shapes of the cost curves - Cost in the
Long Run – user cost of capital – cost-minimizing input choice – Isocost Line – choosing inputs –
cost minimization with varying output levels – Expansion path and Long run costs
Long Run Vs Short Run Cost curves – inflexibility of short run production – Long Run and Short
Run average cost curves – Long Run and Short Run Marginal cost curves – Returns to scale,
Economies and Diseconomies of scale – relationship between Long Run and Short Run Cost
Dynamic changes in costs – Learning Curve - Graphing the learning curves – learning Curves
economies of scale
Module 5: Market structure &Managerial Decision (8 Hours)

Managerial Decisions in Competitive Markets - Characteristics of Perfect Competition – Demand
curve facing the firm – Profit maximization in the short run – shut down price - Profit maximization
in the Long run
Managerial Decisions with market power - Monopoly – characteristics – Determinants of market

power – Profit maximization under Monopoly; output and pricing decisions – short run profit
maximization and loss minimization under monopoly- Long run profit maximization under
monopoly – Price Discrimination- Social costs and benefits of monopoly – monopoly regulation
Managerial Decisions under Monopolistic Competition - characteristics – short run equilibrium –

Long run equilibrium – Excess capacity under monopolistic competition - Monopolistic
competition and Advertisement
Page 14 of 87
Managerial Decisions under Oligopoly– Oligopoly –Features – Kinked Demand Curve - Price
Leadership – Cartels - Game Theory– Concepts; Prisoner’s Dilemma, Nash Equilibrium – First
Mover Advantage Vs Second Mover Advantage – Pricing practices facilitating cooperation -
Strategic Decision Making in Oligopoly Markets
Module6: Pricing Practices (8 Hours)

Pricing Rules –of thumb – Mark up pricing and Profit maximization –MR, MC, and Profit
maximization -Two Part Pricing – Multiple Product Pricing – Transfer Pricing - Managerial
Implications
Reference Books:
1. Thomas, Christopher R & S Maurice, Charles; Managerial Economics – Concepts and

Applications
2. New Delhi: Tata McGraw-Hill Irwin, 2008.
3. Hershey, Mark; Managerial Economics- An Integrative Approach Cengage Learning India
Pvt. Ltd., Publications2009
4. Maddala, G S & Miller, Ellen; Micro Economics – Theory & Applications, Tata McGraw
Hill Publications
5. Dominick Salvatore; Managerial Economics, Oxford University Press
6. Mankiw, Gregory; Principles of Economics, Thomson South-Western
7. Pindyck & Rubin Feld, Microeconomics, Pearson 5th edition
8. G. S. Gupta, Managerial Economics, Tata McGraw Hill Latest Edition
9. Dwivedi, Managerial Economics, Vikas Pub., House Pvt., Ltd., 2002
10. Das, Satya P, Micro Economics for Business, Sage Publishers, 2007
11. Mulhearn, Chris, Howard R Vane, Economics for business, James Eden , New York,
Palgrave ,2011
12. W Bruce Allen, Managerial economics theory application and cases, Viva Books, New
Delhi,2010
Page 15 of 87
Nature Area: General Management Semester - I

Credit Distribution
L-3 P -0 T -0
MBACF104 BUSINESS STATISTICS - I CIE 50
SEE 50
Course Objectives:
 Develop and refine decision-making skills by basing decision upon the outcome of
statistical tests.
 Determine and analyze the appropriate type of statistical problem solving techniques to
business situations.
 Interpret the results of statistical tests to draw conclusion / decision.
 Understand the reasoning/basis behind each statistical test.
 Shall be able to manually solve selected problems.
Module 1: Introduction (4 Hours)

Definition of Statistics – Importance and Scope of Statistics – Functions of Statistics - Statistical
Investigation - Limitations of Statistics. Distrust of Statistics. Descriptive Statists – Tabular &
graphical presentation–Statistical Data: Primary and Secondary data – Sources of Data – Types of
Classification of data - Frequency Distribution: Discrete or Ungrouped Frequency Distribution,
Grouped Frequency Distribution, Continuous Frequency Distribution. – Diagrammatic and
Graphic Representation; Frequency Polygon, Cumulative Frequency Curves or Ogives –
Advantages and Limitations of Diagrams and Graphs. Tabulation: - Types of Tables- Construction
of one way and two way tables.
Module 2: Descriptive Statistics (8 Hours)

Numerical Measure: Measures of Location- the Weighted and working with Grouped Data-
Measures of Variability - Measures of Distribution shape- Relative Location and detecting outliers
-Exploratory Data Analysis
Module 3: Introduction to Probability (8 Hours)

Basic definition Events, Sample space and probabilities, Basic rules of probability, Conditional
probability, independence of Events, Combinatorial concepts, laws of total Probability – Bayes’
theory, Joint probability table. Expectancy theory and problems.
Module 4: Probability distribution (8 Hours)
Page 16 of 87
Random Variable -Discrete Probability Distributions -Expected Value and Variance -Binomial
Probability Distribution-Poisson Probability Distribution. Continuous probability distribution -
Normal Probability Distribution - Normal Approximation of Binomial Probabilities -.
Module 5: Correlation and Simple Linear Regression (8 Hours)

Correlation – concept, types, measures of correlations – Karl Pearson and Spearman’s correlation
coefficient- Simple Linear Regression Model-Least Squares Method-Coefficient of
Determination-Model Assumptions.
Module 6: Samples and Sampling (4 Hours)

The Associates of Sampling, Problem-Simple Random Sampling -Points Estimation-Introduction
to Sampling Distributions-Sampling Distribution of mean - Sampling Distribution of Proposition-
Properties of point Estimators - Other Sampling Methods.
Module 7: Population and Sample Mean (4 Hours)

Known-Population mean: Unknown-Determining the sample Size-Population Proportion.
Module 8: Index Number and Time series (6 Hours)

Introduction – components and decomposition of time –Analysis of trends, moving average,
weighted moving average, Exponential smoothing, Exponential smoothing with trends,
Measurement of errors, Monitoring and Controlling forecasting models.
Recommended Books:
1. J.K.Sharma, Business Statistics, Pearson Education, Third, 2010.

2. Statistics for Management, Levin and Rubin
3. Fundamentals of Statistics, S. C. Gupta, Himalaya Publishing House, 7/e,
4. Aczel and Sounderpandian Complete Business Statistics 6/e, , Tata-McGraw Hill, 2006
5. Anderson, Sweeney, William, Statistics for Business and Economics”, Thomson
Publishing, 9/e, 2007
Page 17 of 87
Nature Area: General Management Semester - I

Credit Distribution
L-3 P-0 T-0
MBACF105 Marketing Management CIE 50
SEE 50
Course Objectives:
 To induct marketing theory and concepts to what marketers do in "the real world”
 To analyze how in a customer driven economy companies embrace and act profitably
 Importance of attracting, retaining customers & measure outcome of marketing activity
Module 1: Introduction (6 Hours)

Introduction Concept, nature, scope and importance of marketing; Marketing concept and its
evolution; Marketing mix; Strategic marketing planning – an overview. Market Analysis and
Selection: Marketing environment – macro and micro components and their impact on marketing
decisions; Market segmentation and positioning; Buyer behavior: consumer versus organizational
buyers; Consumer decision making process
Module 2: Product Decisions (6 Hours)

Concept of a product; Classification of products; Major product decisions; Product line and
product mix; Branding; Packaging and labeling; Product life cycle – strategic implications; New
product development and consumer adoption process. Pricing Decisions: Factors affecting price
determination; Pricing policies and strategies; Discounts and rebates
Module 3: Distribution Channels and Physical Distribution Decisions (6 Hours)

Nature, functions, and types of distribution channels; Distribution channel intermediaries; Channel
management decisions; Retailing and wholesaling. Promotion Decisions: Communication
Process; Promotion mix – advertising, personal selling, sales promotion, publicity and public
relations; Determining advertising budget; Copy designing and testing; Media selection;
Advertising effectiveness; Sales promotion – tools and techniques.
Module 4: Marketing Research (6 Hours)

Meaning and scope of marketing research; Marketing research process. Marketing Organization
and Control: Organizing and controlling marketing operations. Issues and Developments in
Marketing: Social, ethical and legal aspects of marketing; Marketing of services; International
marketing; Green marketing; Cyber marketing; Relationship marketing and other developments of
marketing.
Page 18 of 87
Module 5: Services Marketing (6 Hours)

Introduction, concept and evolution of services marketing, meaning of service marketing, myths
encountered in services, need for service marketing, and growth in Services Marketing. Services
Marketing Mix and Gaps Model Introduction, 7Ps of service marketing, service gaps framework,
perceived service quality, models of service marketing, service marketing in different sectors
Module 6: Service Design and Service Delivery (6 Hours)

Introduction, Service delivery process, service encounters and Moments of Truth, employee role
in service delivery, service employee- criteria, importance and emotional approach, role of service
provider, intermediaries involved in Service Process and Service Delivery
Module 7: Consumer Behavior in Services Marketing (6 Hours)

Introduction, Customer Expectations in Services, Service Costs Experienced by Consumer, the
Role of customer in Service Delivery, Conflict Handling in Services, Customer Responses in
Services, Concept of Customer Delight, Service Development and Quality Improvement,
consumer defined service standards
Module 8: Customer Relationship Management (6 Hours)

Introduction, Meaning and Definition of CRM, Importance of CRM, Concept and Growth of
Relationship Marketing, Scope of Relationship Marketing, concept of Lifetime Customer and
Customer Loyalty, Benefits and difficulties of CRM
Recommended Books:
1. Marketing Management, 13th edition, 2009, Pearson, Kotler, Kevin Keller, Koshy, Jha
2. Principles of Marketing 13th edition, 2010, Pearson, Kotler, Armstrong, Agnihotri,
Haque
3. Marketing Management 4th Edition, Rajan Saxena, McGraw-Hill Publication
4. Marketing Matrices, 2nd edition, Pearson, Farris, Bendle, Pfeifer, Rubinstein
5. Marketing Management, 4th edition, V.S.Ramaswamy Mac Millan Publishers
6. Digital marketing: The essential guide to New Media and Digital Marketing, Kent
Wartime, Ian Fenwick, Wiley
Page 19 of 87

Credit Distribution
L-3 P-0 T-0
MBACF106 Operations Management CIE 50
SEE 50
Course Objectives:
 Explain the strategic role of operations management and its competitive advantage.
 Explain the relationships between the operations function and other functional areas of a
business Such as marketing, finance, and information systems and how they can work
together to achieve the business strategy.
 Explain approaches to designing and improving processes.
 Students will use relevant tools and techniques to solve operations management problems.
Module 1: Introduction to operations management (6 Hours)

Foundations to operations management: Principles of Production / operations Management.
Operations strategy, Systems perspective of operations management, decisions of OM, Functions/
Scope of OM, Competition dimensions of OM, Different production systems, Product-process
matrix, service-process matrix, productivity, types, techniques to enhance productivity.
Module 2: Introduction and Break even analysis (7 Hours)

Break even analysis - Break even analysis in terms of physical units, sales value, and percentage
of full capacity. Break even for Multi Product situations, Capacity expansion decisions, Product
add or drop decisions, Make or Buy decisions, Equipment Selection decisions, Production process
selection decisions, Managerial uses of breakeven analysis, Limitations of Breakeven analysis.
Note: The module will cover both theory and numerical problems with emphasis on decision
making for competitive advantage.
Module 3: Forecasting (7 Hours)

Forecasting as a planning tool, forecasting time horizon, short and long range forecasting, sources
of data, types of forecasting, qualitative forecasting techniques, quantitative forecasting models -
Linear regression, moving average, weighted moving average, Exponential smoothing,
Exponential smoothing with trends, Measurement of errors, Monitoring and Controlling
forecasting models. Note: The module will cover both theory and numerical problems
Page 20 of 87
Module 4: Facility Planning (7 Hours)

Facilities location decisions, factors affecting facility location decisions and their relative
importance for different types of facilities, Facility location models, Facility layout planning:
Layout and its objectives for manufacturing operations, warehouse operations, service operations,
and office operations., principles, types of plant layouts – product layout, process layout, fixed
position layout, cellular manufacturing layouts, hybrid layouts, Factors influencing layout
changes, Facilities utilities – lighting, ventilation, air conditioning, noise control, sanitation,
Materials handling - objectives, principles, types. Note: The module will cover theory focusing on
safety, psychological factors, and productivity.
Module 5: Employee Productivity (7 Hours)

Productivity and work study, Productivity and the standard of living, Productivity and the
organization, productivity, variables affecting labour productivity, work content and time, Work
Study and related working conditions and human factors, Method Study , Introduction to Method
Study, Data collection, recording, examining, and improving work, Material flow and material
handling study, Worker flow study, Worker area study, Work Measurement, Introduction to Work
Measurement, Work sampling study, Time study and setting standards, Numerical problems on
productivity measurement, time study and work standards
Module 6: Capacity Planning (7 Hours)

Concept and overview of aggregation, Demand and capacity options and strategies in production
and services, capacity and value, financial impact of capacity decisions, aggregate planning types
and procedure, capacity requirement planning, concepts of yields(productivity) and its impact on
capacity; Capacity requirement planning, Materials requirement planning, Planning hierarchies in
operations, aggregate planning, purpose, necessity and importance of aggregate planning,
Managerial importance of aggregate plans, alternatives for managing demand and supply, capacity
augmentation strategies. Matching demand and capacity, demand chase aggregate planning, level
production aggregate planning, capacity planning and steps, Resource requirements planning
system, material requirement planning, objectives of MRP, elements of MRP, BOM, benefits of
MRP, Capacity requirement planning and strategies. Job shop scheduling n jobs on 1 machine, n
jobs on 2 machines. Numerical problems on job shop scheduling – Line Balancing theory –
numerical problems on line balancing.
Module 7: Materials Management (7 Hours)

Role of Materials Management- materials and profitability, Purchase functions, Procurement
procedures including bid systems, Vendor selection and development, Vendor rating, Concepts of
lead time, EOQ, DDLT problems, purchaser functions, Inventory Management: Concepts of
inventory, types, Classification, selective inventory management, Inventory controlling techniques
ABC VED, and FSN.
Page 21 of 87
Reference Books:
1. B. Mahadevan, Operations Management Theory and Practice, Pearson education,

Second impression 2007
2. William J. Stevenson Operations Management, 8th 2005.
3. Prof. K. Ashwathappa, K Sridhar Bhat, Production and Operations Management –
Himalaya Publications
4. Upendra kachru, Production and Operations Management, Text and cases, first, excel
Books.
5. Byron J Finch Operations Now, Tata Mc Grawhill, 3rd, 2008
6. Norman Gaither & Greg Fraizer, Operations Management, Thomson Southwestern
Page 22 of 87
Nature Area: General Management Semester

L-3 P-0 T- 0
MBACF107 Business Communication CIE 100
Course Objectives:
 To acquaint students with comprehensive inputs for writing, formatting and transmitting
business documents.
 To sensitize students with the basic principles, goals and issues critical successful business
communication.
 To highlight the use of technology in business communication to achieve a competitive
advantage.
Module 1: Basics of Communication (4 Hours)

Process of communication, components of communication, factors of communication, types of
communication, barriers to communication
Module 2: Introduction to the Writing Process (6 Hours)

Formats of letter writing, Basics of Business Writing – 3 x 3 : Writing Process: Pre-writing,
Writing and Revising; Pre- writing: Analyze –Anticipate –Adapt , Organizing And Writing
Business Messages – Researching Data and Gathering Ideas, Organizing Data , Composing the
First Draft, Revising, Proofreading; Evaluating Business Message
Module 3: Business Correspondence (12 Hours)

Routine Letters and Goodwill Messages: Direct and Indirect Pattern, Types of Routine Letters -
Request Letters, Reply Letters, Recommendation Letter, Claims and Adjustment Letters,
Complaint letters, sales letters, Kinds of Memos – Procedure and Information Memos, Request
and Reply Memos, Confirmation Memos. Employment Communication – Preparing Resumes;
Types of Resumes – Chronological, Functional and Combination; Application Letters – AIDA
Approach; Reference Request Letter; Job Inquiry Letter; Resume Follow up Letter; Interview
Follow Up Letter; Rejection Letter; Interviewing for Employment.
Module 4: Oral, Non Verbal Communication, Negotiation skills (6 Hours)

Oral communication skills and effectiveness principles, applications of conversational control,
nonverbal communication, characteristics, classification, advantages, nature of negotiation, need
Page 23 of 87
to negotiate, factors affecting negotiation, negotiation process, negotiation strategies, business

etiquette, communication across culture
Module 5: Listening Skills (4 Hours)

Purpose of listening, cognitive process of listening, barriers to listening, overcoming listening
barriers.
Module 6: Presentation Skills (4 Hours)

Presentation, elements of presentation, designing of presentation, audio visuals: types, use,
placement, tables, graphs, figures.
Module 7: Meetings (4 Hours)

Meeting – Preparing for Meeting: Purpose, Participants, Location, Agenda – Conducting: Time,
Procedure, Participation, Closure and Follow-up – Minutes of the Meeting - Using Groupware to
Facilitate Meeting: Videoconferencing and Teleconferencing, Email Meetings, Electronic
Meetings.
Module 8: Writing for the Web (8 Hours)

Social networking sites – Blogs - Business forums; Technology- enabled communication: Tools
for Constructing, presenting, transmitting and collaborating messages.
Recommended Books:
1. Business Communication Process and Product, Mary Ellen Guffy, 3rd Edition, Thomson
South Western.
2. Business Communication – Connecting in a Digital World, Lesikar, Flately, Rentz, Lentz,
Pande,13th Edition, McGraw Hill.
3. Technical Communication, Raman Sharma, Oxford
4. The creative Writing, John Singleton and Mary Luckhurst, Mac Millan
5. Basic Business Communication-Skills for Empowering The Internet Generation,
Lesikar,Flatley, 9th Edition, Tata McGraw Hill.
6. Business Communication- Concepts, Cases and Application, P D Chaturvedi and
Chaturvedi, Pearson Education
Page 24 of 87

L-0 P-2 T-0
MBACF1LB1 Excel Lab for Finance CIE 100
Course Objective:
 Give students an in-depth understanding of why Excel is essential components in business.
 Introduce the fundamentals of computing devices and reinforce computer vocabulary,
particularly with respect to personal and professional use of computer hardware and
software.
 Provide hands-on use of Microsoft Office applications Word, Excel, Access and
PowerPoint. Completion of the assignments will result in MS Office applications
knowledge and skills.
Introduction to Basic Application of Excel -

 Getting Comfortable with Excel
 The Basics of Data
 Managing Workgroups Structure
 Creating Formulas
 The Basics of Functions
 What Is a Name
 Making Data Look Good
 A Picture Is Worth More Than a Thousand Words
 The Simplicity of Tables
 Managing the Excel Environment
 Preparing the Files for Distribution
Advance Application of Excel -

 Advanced Calculations
 Subtotals and Outlines
 PivotTables
 Adapting Charts for Complex Data
 Advanced Data Tools
 Auditing Calculated Values
 Performing a What-If Analysis
 Macros VBA and Security
Page 25 of 87

Course Code
L-0 P-1 T-0
Industrial Visits / Technical
MBACF1IV1 CIE 100
Seminar
Course Objective:
 To visit industries and get familiarized with the functioning of an organization.
Focus of Visit:
 Understanding organization structure

 Type of organization
 Functional departments
 Products / Service
Evaluation Methodology:
 Individual report to be prepared and submitted for evaluation and award of marks.
Technical Seminar:
Students would be assigned topics on current issues. A detailed report would have to be
submitted and presented.
Page 26 of 87
II Semester
Page 27 of 87
Nature Area: General Management Semester - II

Credit Distribution
L-4 P-0 T-0
MBACF201 Corporate Finance - I CIE 50
SEE 50
Course Objectives:
 To introduce the functions of finance management

 To imbibe basic concepts which enable the financial decision making
 To analyse capital structure decisions
 To analyse investment decisions
Module 1: Financial Goals of the Firm (6 Hours)

Financial Management – Introduction to finance, objectives of financial management – Firm Value
and equity value– profit maximization and wealth maximization - Changing role of finance
managers - Organization of finance function.
Agency model; problem and agency cost – Stockholders and Managers; bondholders and society
- Disciplining management through corporate governance - Sustainability model.
Module 2: Time Value of Money (10 Hours)

Present and future value of single payments, annuities, annuities due, and perpetuities - Growth in
annuities and perpetuities - Compound interest and continuous compounding - Annual percentage
rates and effective annual rates - Mathematics of loans: Discount, Interest only, Full and partial
amortization
Module 3: Risk & Return (10 Hours)

Concepts of Risk and Return – Diversifiable and Non-Diversifiable risk - Risk & return of single
asset, risk and Return of a portfolio, Measurement of market risk for single asset and portfolio.
Module 4: Capital Budgeting (10 Hours)

Investment Rules: Capital budgeting methods and their limitations - Comparing projects with
varying lives with varying cash flows - Capital budgeting decision rules.
Module 5: Financing Decision (10 Hours)

Sources of long term funds Cost of capital – basic concepts. Cost of debenture capital, cost of
preferential capital, cost of term loans, cost of equity capital (Dividend discounting and CAPM
Page 28 of 87
model). Cost of retained earnings. Determination of Weighted average cost of capital (WACC)
and Marginal cost of capital.
Module 6: Capital Structure (10 Hours)

Capital structure decisions – Overview of financing choices –The financing process; internal and
external financing - Operational and financial leverage - Business risk and its effect on the use of
financial leverage - Determination of the optimal capital structure - Modigliani and Miller
Propositions I and II - Theories for determining optimal capital structure - Static theory - Signaling
theory - Pecking order theory - Other factors affecting capital structure - Corporate finance in
practice –Planning the capital structure: EBIT and EPS analysis. ROI & ROE analysis. Capital
structure policy (No capital structure theories to be covered)
Module 7: Dividend policy (8 Hours)

Dividend policy – factors affecting the dividend policy - dividend policies- stable dividend, stable
payout. Theories of dividend policy: relevance and irrelevance dividend decision. Walter’s and
Gordon’s model, Modigliani and Miller approach. Dividend policies – stable dividend, stable
payout and growth. Bonus shares and stock split corporate dividend behavior. Legal and
procedural aspects of dividends Corporate Dividend Distribution Tax- empirical evidence of
dividend policy. Analyzing cash returned to the stockholders - cash flow approach and comparable
firm approach
Recommended Books:
1. Prasanna Chandra; Financial Management Theory and Practice; Tata McGraw Hill; 7th Edition
2. I.M. Pandey – Financial Management (Vikas), 9/e,
3. Brigham & Houston – Fundamentals of Financial Management, Thomson Cengage Learning,
1/e,
4. M.Y. Khan & P.K. Jain – Financial Management (TMH), 5/e
5. Damodaran, Corporate Finance – John wiley& Co., 2/e, 2004
6. Vanhorne, Financial Management & Policy, Pearson / PHI, 11/e, 2002.
Page 29 of 87

L-4 P-0 T-0
MBACF202 Management Accounting and CIE 50
Control System SEE 50
Course Objectives:
 The perspective of the subject is to understand the financial statements and what drives the
performance.
 Effect of costs on performance and various ratios
 Application of cost concepts for managerial decisions
Module 1: Management Control Systems (8 Hours)

Basic concepts, goals, and strategic key variables in management control systems. Management
by objectives. Management Control - Operational Control – Task Control. Concept of cost centers,
profit centers and investment centers. Cost units- classification of costs- cost analysis for
management decision making - Preparation of cost sheet
Module 2: Determinants of Product costing (8 Hours)

Determining product costs: cost elements for product Costing -Material control and costing, labor
costs
Module 3: Product costing (8 Hours)

Accounting for overheads –Factory overheads principles of allocation and absorption -
Administrative overheads – selling and distribution overhead
Module 4: Costing methods (8 Hours)

Mechanics of ascertaining product costs under job order costing and process costing (Does not
include Equivalent production, by products).
Module 5: Cost Analysis for planning control and decision making (8 Hours)
Concept of Marginal (variable) costing. Comparison between variable costs and fixed costs, -
advantage of variable costing. Decisions involving alternative choices: cost analysis for decision
making like discontinuing a product, accepting a special order, make or buy, Sell or Process
further, Product Mix
Page 30 of 87
Module 6: Cost- Volume – Profit Analysis (8 Hours)

Cost-volume – profit (CVP): Profit planning- behavior of expenses in relation to volume- CVP
model- sensitivity analysis of CVP Model for changes in underlying parameters- assumptions of
the CVP Model- Utility of the Model in Management Decision Making.
Module 7: Budgeting and budgetary control (8 Hours)

Budgeting as a tool of management control-steps in budget preparation- Functional budget
problems on sales - production - material- Cash budget, Flexible budgets.
Module 8: Standard Costing (8 Hours)

Comparison with Budgetary control, analysis of variance – simple problems on material, labor and
overhead variance.
Recommended Books:
1. Charles T Horngren –Introduction to Management Accounting - Pearson/PHI

2. P C Tulsian – Practical Costing- Vikas Publishers
3. Jawaharlal -Cost Accounting – TMH
4. Robert N Anthony & Vijay Govindrajan –Management Control system-(TMH)
5. Khan & Jain- Cost Accounting-(TMH)
6. Bhattacharya –Cost Accounting: Principles and Practice - PHI
7. Cost Accounting – M.N Arora – Vikas Publishers
8. P. Saravanavel-Management Control System- (HPH)
Page 31 of 87
Nature Area: General Management Semester – II

Credit Distribution
L-3 P-0 T-0
MBACF203 Human Resource Management CIE 50
SEE 50
Course Objectives:
 Managers recognize the need to tap into the skills and knowledge of their increasingly
skilled and knowledgeable employees if they are going to be successful. This raises the
central question - how do they do this? This question, in various forms, has been at the
Centre of management thought.
 The economy and the rise of the knowledge worker, simply highlights the importance for
organizations to address this question.
 Human Resource Management, both as an academic discipline and as a professional
practice, is concerned with exploring the various dimensions of this question.
Module 1: Introduction to Managing Human Resource (6 Hours)

Nature and scope, features, functions, objectives, policies, procedures and Programs, practices,
Line and staff responsibility, Roles and Responsibilities of managers.
Module 2: HR Planning & Acquisition (6 Hours)

Human Resource Planning, Objectives, integration of strategic planning and HRP, benefits of
HRP, factors affecting HRP, process, problems of HRP, Job design, Need, Approaches, Options,
Process, Job Description, Job analysis process, benefits of job analysis. Recruitment - Objectives,
Recruitment Policy – formulation, responsibilities, Policy design, factors influencing policy,
Recruitment Process in detail, their importance and implications, Selection Process.
Module 3: Training and Development (6 Hours)

Need, Forms and types, Training need analysis, Delivery Methodology, Evaluation. Capacity
building.
Module 4: Performance Appraisal and Management (6 Hours)

Purpose, objectives, appraisers and different methods of appraisal, Potential Appraisals,
limitations and problems of performance appraisal, Post Appraisal Analysis, 360-degree appraisal.
Page 32 of 87
Module 5: Compensation & Benefits Administration (6 Hours)

Compensation Management: need for sound salary administration, factors affecting wages/ salary
levels, job evaluation, wage salary survey, salary structure, salary fixation, incentives, bonus
concepts, ESOPs, pay for performance, Benefits administration, employee welfare and working
conditions-statutory and voluntary measures.
Module 6 Career Planning & Development (6 Hours)

Career – Stages in career Planning and Career development – Process.
Module 7: Employee Separations, Downsizing & Outplacement (6 Hours)

Employee separation, types, costs of employee separation, benefits of employee separation,
managing early retirements, managing layoffs, outplacement goals and services
Module 8: HR Accounting, Records, Audit, Research and Information (6 Hours)

Human Resource accounting, HR Records, HR Audit– Objectives, Needs, Process. HR
Information System
Recommended Books:
1. Essentials of Human Resource Management and Industrial Relations, Himalaya

Publication - SubbaRao –3rd Revised ,
2. Internal Audit – Roy Chowdhary Subject Title Human Resource Management
3. Human Resource Management, Principles & Practice – Aquinas, Vikas Publication,
4. Managing Human Resources - Wayne F Cascio, TATA McGRAW-HILL- 7th , , 10th
Chapter
5. Managing Human Resource - Luis R. Gomez-Mejia – Fourth , , Pearson Publication, 6th
Chapter
Page 33 of 87

Credit Distribution
L- 3 P-0 T-0
MBACF204 Business Statistics - II CIE 50
SEE 50
Course Objectives:
 To provide a formal quantitative approach to problem solving;

 To give an intuition for managerial situations where a quantitative approach is appropriate;
 To introduce some widely used quantitative models;
 Description of the linear programming model, decision theory, etc.;
Module 1: Statistical Inferences (10 Hours)

Statistical Inferences about means & proportions with two samples - Inferences about the
difference between two populations means when standard deviations known - Inferences about the
difference between two populations means when standard deviations unknown. Inferences about
the difference between two population means with matched samples - Inferences about the
difference between two population proportions. Inferences about population variance - Inferences
about two population variances, Chi test, ANOVA, one way & two way.
Module 2: Decision theory (8 Hours)

Decision theory – decision under uncertainty- Maxmin & Minmax, decision under Risk- Expected
Value, decision tree problems.
Module 3: Introduction to OR (10 Hours)

Applications, Shortcomings, Models, Methodology, LP Model formulation, solution to LP model
by graphical methods - Duality in linear programming.
Module 4: Theory of Games (10 Hours)

Terminology; Two person zero sum game; Solution to games: Saddle point, dominance rule, Value
of the game, mixed strategy, Graphical method of solving a game – (2 x n) and (m x 2) games.
Module 5: Queuing Models (6Hours)

Introduction; Characteristics of Queuing models, Models for Arrival and Service Times; Single
Poisson arrival with Exponential Service Rate; Applications of Queuing models.
Page 34 of 87
Module 6: Simulation of Management Systems (6 Hours)

Terminology, Process of Simulation, Monte Carlo Method, Waiting Line Simulation Method,
Inventory Management Simulation, Marketing Management Simulation, Financial Management
Simulation.
Recommended Books:
1. J.K. Sharma, “Operations Research”, McMillan India

2. N. D. Vohra, “Quantitative Techniques in Management”, Tata McGraw Hill
Publications, 3/e, 4th reprint 2007
3. S. D. Sharma, “Operations Research”, KedarNath and Ram Nath & Co. Ltd.
4. Gupta and Khanna, Quantitative Techniques for Decision Making, PHI Publication,
2005
5. Natarajan, Balasubramani, Tamilarasi, “Operations Research”, Pearson Education, 1/e,
2002
6. C. R. Kothari, “Quantitative Techniques”, Vikas Publishing House, 3/e, 2004
7. Terry Lucey, Quantitative Techniques, Thomson Learning, 6/e, 2004
Page 35 of 87
Nature Area: General Management Semester– II

Credit Distribution
L-3 P-0 T-0
MBACF205 Economics for Finance CIE 50
SEE 50
Course Objectives:
 This MBA course in Macroeconomics is designed to provide students with a unified

framework to understand the functioning of the economy and also enable the students to
analyze macroeconomic issues such as growth, productivity, business cycles, inflation,
money, interest rates, monetary and fiscal policy, banking and financial crises.
 The course is a mixture of macro theory and real-world applications to help the students to
develop analytical models that stress the microeconomic underpinnings of aggregate
outcomes.
Module1: Circular Flow of Income (6 Hours)

National Income Circular Flow of Income -Simple Equilibrium without Government Intervention
– Economy with Government Intervention - Three Sector Model; Equilibrium in an Economy with
Government Intervention - Four Sector Model Factors Affecting the Size of a Nation’s Income –
Approaches to Measure National Income - Measures of Aggregate Income - Difficulties in
Measuring National Income - The Uses of National Income Statistics.
Module 2: Aggregate Demand –Aggregate Supply Model (6 Hours)

Law of Supply and Demand - Basic of Aggregate Supply and Aggregate Demand (AS-AD)–Sticky
prices and their Macro economic consequences- Components of Aggregate Demand and Aggregate
Supply – Factors affecting the Aggregate Demand and Aggregate Supply – Long-run and short-run
Aggregate Supply - Keynesian Income Determination models: Two Sector, Three Sector and Four
Sector – Multiplier Principle
Module 3: Inflation (6 Hours)

Inflation – Concept, Types of Inflation –Philips Curve - Expansionary and Contractionary
Measures - Economic and Social Cost of inflation Measures
Page 36 of 87
Module 4: Fiscal Policy (6 Hours

Fiscal Policy: concept, objectives, constituents - Concepts of Deficit: Budget Deficit, Fiscal Deficit,
Revenue Deficit, Primary Deficit - Fiscal Policy and Economic Growth - India’s budgetary policy,
Tax policy and sources of revenue
Module 5: Monetary Policy (6 Hours)

Money and Monetary Policy: Concept, Functions, Money Supply Process Monetary Policy:
Concept, Objectives - Instruments of Monetary Policy - Challenges for the Central Bank Monetary
Policy in a globalized economy – Coordination between Monetary Policy and Fiscal Policy
Module6: Business Cycles (6 Hours)

Business Cycles – concept, features, phases – direction& timing of economic variables - Counter
cyclical policies. Macroeconomics in a Global Business Environment
Module 7: Trade Theories (6 Hours)

Theory of Comparative Advantage: Heckscher-Ohlin Theorem - New Trade Theory - Terms of
Trade - Commercial Policy: Free Trade and Protection. Balance of Payments. Trade in services
–Global sourcing – Balance of Payments: concept and structure – Trade and BOP of India –
Balance of payment Deficit and Measures
Module 8: Economic Integration (6 Hours)

Economic Integration: Concept and forms/levels – World Trade Organization Optimal Currency
Area; Globalization; Alter globalization; Economy in Transition; Emerging Economy - World
Trade Organization: objectives & functions – latest round of trade negotiations
Recommended Books:
1. Paul Samuelson: Economics, Tata-McGraw-Hill edition, Tenth print 2008, (for Modules 1-7)
2. Abel, Bernanke and Croushore [ABC], “Macroeconomics,” Addison-Wesley, 7th Edition,
2010
3. S.K Misra and V.K.Puri Economic Environment of Business-, Himalaya publishing house,
latest editon)
4. William boyes and Michael Melvin Principles of Economics, Indian Edition, Cengage
Learning, 2003
5. Gregory Mankiw Macro Economics Worth Publishers, 6th edition 2009
6. Robert H Frank and Ben S Bernanke Principles of Economics Tata McGraw- Hill
7. O’ Sullivan et all Macro Economics – Principles, Applications and Tools Dorling Kindersky
(India) Pvt.ltd., (Pearson Education), New Delhi, 2012
Page 37 of 87
Nature Area: General Management Semester– II

Credit Distribution
L-3 P-0 T-0
MBACF206 Financial Markets CIE 50
SEE 50
Course Objectives:
 To understand different markets and instruments

 Regulatory frameworks of markets
 Design and apply instruments
Module 1: Indian Financial System (6 Hours)

Financial System- functions- Financial markets – primary and secondary markets – major players
and instruments in secondary market - Functioning of stock exchanges, trading and settlement
procedures at NSE & BSE.
Impact of various Policies on Financial Markets - Credit Policy of RBI - Fed Policy - Inflation
Index, CPI, WPI, etc.
Module 2: Issue Management (7 Hours)

Merchant Banking- SEBI guidelines for merchant bankers – Issue Management – Equity issues –
Rights issues – Debenture issues – Book building – Private Placements – Pre & Post issues
activities – Raising capital from International markets: ADRs, GDRs, IDRs, and ECB etc.
Module 3: Capital Market (7 Hours)

Capital Market Primary - New Issue Market - Domestic and Global – types of issues - Private
Placement, QIP, - Disinvestment Capital Market – Secondary Market- Stock Market Operations -
Indian Debt Market
Module 4: Money Market (7 Hours)

Structure – Organized and Un-Organized Market, Call Money Market, Bills market, Market for
Government Securities., Money market Instruments: Treasury Bills, Repurchase Agreements /
Reverse Repo, Commercial bills, Commercial Papers, Certificate of Deposit. The role of merchant
banker in money market
Module 5: Commodity Market (7 Hours)

What are Commodity Markets - Role of Commodity Markets - Commodity Market in India -
Application of Derivative in Commodities - Global Commodities Exchanges
Page 38 of 87
Module 6: Other Instruments / Services (7 Hours)

Credit card – Bill discounting – Factoring – Forfeiting – Reverse mortgage service – Bridge
Finance. Angel Financing-Venture Capital and Private equity
Module 7: Global Financial Markets (7 Hours)

Introduction to Global Financial Market - Role of Financial Market in Economic Development of
a country - Stakeholders in Financial Market (Domestic and Global) - Indian Financial Market
Scenario Equity issues in global market – ADR, GDR, EDRs – Debt issues in global markets
Recommended Books:
1. Financial Markets Institutions and Financial Services by Taxman

2. Merchant Banking and Financial Services by Dr.S Guruswamy
3. Financial Markets and Institutions by Dr.S Guruswamy
4. Capital Markets by Dr.S Guruswamy, TMH publication
5. Indian Financial System by H R Machiraju- Vikas Publishing House
Page 39 of 87

Course Code Credit Distribution
Course Name:
L-0 P-1 T-0
MBACF2SE1
Indian Ethos and Values CIE 100
Course Objectives:
 To understand ethical dimension of business- Indian values and ethos

 Ability to apply principles and theories for business decisions
Module 1
Over view of Ethics; Understanding ethics, Why ethics, Ethical values, myths and ambiguity,
ethical codes
Module 2
Managing Ethical Dilemma; Characteristics of ethical dilemma, ethical decision making, ethical
reasoning, characteristics of ethical dilemmas; the dilemma resolution process; ethical dilemmas
in different business areas finance, marketing HRM and international business.
Module 3
Ethical Culture in Organization; Overview, Org Ethics Development System (OEDS),
Organization culture, Developing codes of Ethics and conduct, Ethical and value based leadership
Module 4
Indian Ethos in Management; Basic principles, Indian approaches towards management, Role of
scriptures in understanding ethics, Indian wisdom
Module 5
Ethical Principles in Business; Theories of Ethics, Absolutism verses Relativism, Teleological
approach, the Deontological approach, Koholberg’s six stages of moral development (CMD);
Page 40 of 87

L-0 P-1 T-0
MBACF2WS1 Corporate Law CIE 100
Course Objectives:
 To provide knowledge of the legal environment in which a consumer and businesses
operates.
 To provide the student with knowledge of legal principles.
COMMERCIAL LAWS
1. Indian Contract Act, 1872
(a) Essential elements of a contract, offer and acceptance
(b) Void and voidable agreements
(c) Consideration
(d) Legality of object
(e) e-contracts
(f) Constraints to enforce contractual obligations
(g) Quasi-contracts, contingent contracts, termination or discharge of contracts
(h) Special contracts: Indemnity and Guarantee; Bailment and Pledge; Laws of Agency
2. Sale of Goods Act, 1930

(a) Definition
(b) Transfer of ownership
(c) Conditions and Warranties
(d) Performance of the Contract of Sale
(e) Rights of Unpaid Vendor
(f) Auction Sales
3. Negotiable Instruments Act, 1881

(a) Definition and features of NI
(b) Crossing, Endorsement and Material Alteration
(c) Acceptance, Assignment and Negotiation
(d) Rights and liabilities of Parties
(e) Dishonor of a Negotiable Instrument.
INDUSTRIAL LAWS
(a) Factories Act, 1948
Page 41 of 87
(b) Payment of Gratuity Act, 1972

(c) Employees Provident Fund Act, 1952
(d) Employees State Insurance Act, 1948
(e) Payment of Bonus Act, 1965
(f) Minimum Wages Act, 1948
(g) Payment of Wages Act, 1936
CORPORATE LAW
(a) The Companies Act, 2013
Page 42 of 87

L-0 P-2 T-0
MBACF2WS2 Financial Research Methods CIE 100
Course Objectives:
 To develop an understanding of research

 To develop an ability critically appraise managerial phenomenon
 Ability to identify, understand and convert managerial problem into research question
 To design and apply relevant research designs to address the research question
 Data analysis, interpretation and writing research proposals.
Workshop
Note: The idea of the workshop is not to teach through the content of the course but enable students
understand the reasoning behind different research paradigms, designs and methods and learn by
doing scaled down research projects using various methods and experience the process of complete
cycle of research starting from problem definition through design, data collection and analysis and
reporting.
Evaluation:
Evaluation is done on the basis of both individual and group work, the description is as below
Group Work:
Projects: Submission and presentation
Individual Evaluation:
1. Exercises
2. Tests on Conceptual Understanding
3. Viva on the Projects done
Readings:
Any research methodology book prescribed by the faculty and lecture notes
Module 1: Research Foundations

Introduction to Business Research- purpose of research, Research Ethics and Integrity - An
Introduction to Financial Research and managerial implications- Alternative approaches to
research within the social sciences in general and finance in particular.
Page 43 of 87
Module 2: Research Process

Literature Review and Critical Reading, Generating Research Ideas, Structure of Research,
Deduction & Induction, Research design - Introduction to Design, Types of Designs, Data sources
and collection,
Types of Relationships, Variables, Hypotheses, Types of Data, Unit of Analysis, Two Research
Fallacies
Module 3: Research design

Qualitative Research - Introduction to Qualitative Research, Study Designs and Methods -
Analysis and Interpretation of Qualitative Data - Critical Appraisal of Qualitative Research
Quantitative Research- Introduction to Quantitative Research, Study Designs and Methods -
Analysis and Interpretation of Quantitative Data - Critical Appraisal of Quantitative Research
Sampling, collecting data: primary data and secondary data, data collection methods - data
harvesting, interviews, questionnaires, participant observation - Steps in the survey and data
analysis process - Choosing the Sampling Design - Developing the Questionnaire - Collection of
demographic data - Question format: structured verses unstructured -Composing open-ended and
categorical structured questions
Module 4: Research Areas in Finance

Introduction to research areas and approaches in Finance and its relevance
 Behavioral finance
 Market models
 Event studies
 Regression models
 Research in accounting
Module 5: Data Analysis
Choice of appropriate data analysis method - Software Packages for quantitative and qualitative
methods and their implementation - Qualitative Data Analysis - Descriptive Quantitative Analysis
- Correlation and Regression - Advanced Statistical Analysis - Tests of Measurement and Quality
Module 6: Report Generation

Writing up a research proposal and research project
Page 44 of 87
Nature Area: General Management Semester

L-0 P-2 T-0
MBACF2LB1 SPSS/R Lab CIE 100
Course Objectives:
 The specific topics covered in this course include data description, statistical inference,
hypothesis testing, analysis of association and variance, an introduction to regression
analysis, and a basic understanding of computer-based statistical software.
 Students will learn how statistics can help them to answer questions about the social world
and enhance their ability to think through problems.
Module 1:
Introduction, Basics, Starting SPSS, Navigating, Data Editor, SPSS Viewer, getting your data in
Opening an Excel file, manually entering data, opening an existing SPSS file, Saving your work
Module 2:
Cutting and pasting, Exporting, Describing data, Frequency distributions, Parametric vs. Non-
parametric statistics, Normality, Homogeneity of Variance,
Module 3:
Frequency Distributions and Descriptive Statistics, Graphing, Z-Scores, T-Tests, ANOVA,
Correlation and Regression, Data Analysis, Analyzing Frequencies: Chi-square, Comparing two
groups
Module 4:
T-tests, Paired T-tests, comparing two groups – Non-parametric, two independent groups: Mann-
Whitney U, Paired groups: Wilcoxon Signed Rank Test, Testing associations between continuous
variables, Correlation.
Module 5:
Parametric: Pearson correlation coefficient, Nonparametric: Spearman's rho, Getting Started with
SPSS, Describing Data I, Describing Data II
Page 45 of 87
Module 6
A First Look at Some Sociological Data, Exploring Relationships, Regression, more on
Relationships, A First Look at Experimental Design, Central Limit Theorem, Building Confidence
in Confidence Intervals
Module 7
Concepts in Hypothesis Testing, Two Group Inference, Population Means, comparing two
Population Means, Comparing Multiple, Groups – Parametric, One-Way Analysis of Variance
(ANOVA), and Additional Topics: Post-hoc tests (Multiple comparison test)
Page 46 of 87
III Semester
Page 47 of 87
Nature Area: Finance Semester - III

Credit Distribution
L-3 P-0 T-0
MBACF301 Corporate Finance - II CIE 50
SEE 50
Course Objectives:
 The understand the working capital financing and constituents of working capital
management
 To analyze different sources of funding
 To assess and evaluate financial health
 Estimating financial requirements
Module 1: Introduction to Working Capital Policy (6 Hours)

Factors influencing working capital requirements. Current asset policy and current asset finance
policy. Working capital financing: Short term financing of working capital, long term financing
of working capital. Working capital leverages.
Module 2: Working Capital Estimation (6 Hours)

Determination of operating cycle and cash cycle. Estimation of working capital requirements of a
firm. Determination of level of current assets. Sources for financing working capital.
Module 3: Credit Management (6 Hours)

Receivables, Credit management through credit policy variables, marginal analysis, Credit
evaluation: Numerical credit scoring and discriminate analysis. Control of accounts receivables,
Factoring.
Module 4: Cash and Liquidity Management (6 Hours)

Forecasting cash flows– Cash budgets, long-term cash forecasting, monitoring collections and
receivables, optimal cash balances – Baumol model, Miller - Orr model & stone model. Strategies
for managing surplus fund
Module 5: Inventory Management (6 Hours)

Determinations of inventory control levels: ordering, reordering, danger level. EOQ model. Pricing
of raw material. Monitoring and control of inventories, ABC Analysis
Page 48 of 87
Module 6: Financial Reports (6 Hours)

Understanding the structure of financial reports and financial statements – Asset mix of the
business- asset measurement and Valuation- Financing mix of liabilities and equities. Measuring
earning and profitability. Accounting measures of risk- Analyzing real time statements
Module 7: Intangible Asset companies (6 Hours)

Financial management in intangible – intensive companies. Characteristics of intangibles,
implications for financial managements, Types and approaches to valuations of intangible assets
Module 8: Corporate financial modeling (6 Hours)

Effect of inflation on; Asset value, firm value, returns, Financial planning – Basis of financial
planning, sales forecast method, pro-forma P & L account method, pro-forma balance sheet
method, determination of External Financing Requirement (EFR).
Recommended Books:
1. Prasanna Chandra; Financial Management Theory and Practice; Tata McGraw Hill; 7th
Edition
2. M.Y. Khan & P.K. Jain – Financial Management, (TMH), 5/e, 2004
3. Ashwath Damodaran – Corporate Finance-Theory and Practice – John Wiley & Sons
4. I.M. Pandey – Financial Management (Vikas), 9/e, 2005
5. Brigham & Earnhardt, Financial Management – Theory & Practice, Thomson Learning,
10/e – 2004
6. Ross, Wester field & Jaffe, Corporate Finance– TMH – 7/e, 2005
Page 49 of 87
Nature Area: Finance Semester III

Credit Distribution
L-4 P-0 T-0
MBACF302 Project Planning and Management CIE 50
SEE 50
Course Objectives:
 To Introduce students to the concept of project concept and idea formulation;

 To equip the students with evaluation techniques.
 To enable and enhance the understanding of students on project management and appraisal.
 To enable students to take decision under project uncertainty conditions.
Module 1: Project planning (6 Hours)

Planning & Analysis Overview: Phases of capital budgeting. Resource Allocation Framework:
Key criteria for allocation of resource. Generation and screening of project ideas
Module 2: Project Analysis (6 Hours)

Market and demand analysis - Technical analysis – Environment analysis. (Environmental
appraisal of projects: types and dimensions of a project – meaning and scope of environment –
Environment – Environmental resources values – environmental impact assessment and
environmental impact statement).
Module 3: Financial estimates (10 Hours)

Financial Estimates and Projections-Estimation of cost of project and means of financing –
estimates of sales and production – cost of production – working capital requirement and its
financing – estimates of working results – breakeven points – projected cash flow statement –
projected balance sheet.
Module 4: Project cash flows (10 Hours)

Basic principles of measurement of cash flows – components of the cash flow streams – viewing
a project from different points of view – definition of cash flows by financial institutions and
planning commission – biases in cash flow estimation. Appraisal criteria: Net Present Value –
benefit cost ratio – internal rate of returns urgency – payback period – accounting rate of returns –
investment appraisal.
Page 50 of 87
Module 5: Project Risk Analysis (10 Hours)

Simple estimation of risk – sensitivity analysis – scenario analysis – Monte Carlo simulation –
decision tree analysis, decision tree and real option – option to abandon – option to continue and
option to extend – selection of project – risk analysis in practice;
Module 6: Special decision situations (10 Hours)

Choice between mutually exclusive projects of unequal life – optimal timing decision –
determination of economic life – inter-relationships between investment and financing aspects –
inflation and capital budgeting
Module 7: Projects constraints (6 Hours)

Multiple projects and constraints: Constraints – methods of ranking – mathematical programming
approach – linear programming model – integer linear programming model – goal programming
model.
Module 8: Project Implementation (6 Hours)

Project planning and control management –Network techniques for project management –
development of project network – time estimation – determination of critical path – scheduling
when resources are limited – PERT and CPM models.
Recommended Books:
1. Prasanna Chandra; Projects-Planning, Analysis, Selection, Financing, Implementation and

Review; Tata McGraw Hill; 8th Edition
2. Narendra Singh – Project Management and Control – HPH, 2003
3. Nicholas – Project Management for Business and Technology: Principles and Practice –
Pearson / PHIGray& Larson – Project Management: The Managerial Proc
Page 51 of 87
Nature Area: Finance Semester III

L-3 P-0 T-0
MBACF303 Corporate and Financial CIE 50
Restructuring SEE 50
Course Objectives:
 To understand the various restructuring exercises

 To understand the financial implications of these changes
 To understand the regulatory framework
Module 1: Corporate Restructuring (6 Hours)

Restructuring - Different forms of restructuring. Expansion, contraction, Management structure
and ownership control changes.
Mergers - in the nature of acquisitions and amalgamations. types of merger – motives behind
mergers – operating, financial and managerial synergy of mergers – value creation in horizontal,
vertical and conglomerate mergers – internal and external change forces contributing to M & A
activities. joint ventures – sell off and spin off – divestitures – equity carve out – leveraged buy
outs (LBO) – management buy outs – master limited partnerships – employee stock ownership
plans (ESOP).
Restructuring as a Strategic Decision - M & A – A strategic perspective- industry life cycle and
product life cycle analysis in M&A decision, strategic approaches to M&A- SWOT analysis, BCG
matrix, Porter’s Five forces model
Module 2: Merger Theories (6 Hours)

Theoretical background of merger. Development of merger and restructuring concept. Efficiency
theories – valuation theories – behavioral theories.
Module 3: Merger Process (6 Hours)

Dynamics of M&A process- identification of targets-negotiation-closing the deal. Five stage
model –due diligence (detailed discussion). Process of merger integration – organizational and
human aspects – managerial challenges of M & A
Page 52 of 87
Module 4: Valuation (6 Hours)

Valuation approaches – discounted cash flow valuation – relative valuation – valuing operating
and financial synergy – valuing corporate control – valuing of LBO. Methods of financing mergers
– cash offer, share exchange ratio – mergers as a capital budgeting decision.
Module 5: Accounting for amalgamation (6 Hours)

Pooling of interest method, purchase method – procedure laid down under the Companies Act of
1956
Module 6: Defenses (6 Hours)

Takeovers, types, hostile takeover approaches, takeover defenses – financial defensive measures
– Coercive offers and defense – anti-takeover amendments – poison pill defense
Module 7: Legal and regulatory frame work of M & A (6 Hours)

Provisions of Company’s Act 1956, Indian Income Tax act 1961 – SEBI takeover code, Provisions
of Competition Act
Module 8: Financial Restructuring (6 Hours)

Financial Restructuring, Sickness, Causes and Symptoms of Sickness, Revival of Sick Units,
Reasons for Financial Restructuring, Liquidation vs Restructuring, Restructuring Process.
Recommended Books:
1. Fred Weston, Kwang S Chung, Susan E Hoag – Mergers, Restructuring and Corporate
Control – Pearson Education, 4/e
2. Mergers acquisitions and Business valuation – RavindharVadapalli – Excel books, 1/e
2007
3. AshwathDamodaran – Corporate Finance-Theory And Practice – John Wiley & Sons
4. SudiSudarsanam – Value Creation From Mergers And Acquisitions – Pearson Education,
1/e, 2003
5. Chandrashekar Krishna Murthy &Vishwanath. S.R, Merger Acquisitions & Corporate
Restructuring –– Sage Publication
6. Shiv Ramu – Corporate Growth Through Mergers And Acquisitions – Response Books
7. P Mohan Rao – Mergers And Acquisitions – Deep And Deep Publications
8. Machiraju – Mergers And Acquisitions – New Age Publishers
Page 53 of 87

L-4 P-0 T-0
MBACF304 Investment Analysis & Portfolio CIE 50
Management SEE 50
Course Objectives:
 To acquaint the students in respect to the investment decisions related to financial assets,
risk and the returns involved, mitigation of risk by way of diversification.
 To acquaint students with the theoretical foundation of modern portfolio theory, their
implications for portfolio construction and management and issues related to portfolio
optimization.
 To be able to apply equity and bond portfolio management strategies and portfolio
performance evaluation methods
Module1: Investment Concepts (3 Hours)

Introduction - Concepts of investment- Financial and non-financial forms of investment –
Objectives of financial investment, investment methods – Security and non-security forms of
investment – Sources of investment information- Investment Instruments.
Module 2: Equity Valuation (6 Hours)

Equity Valuation: Models -Valuation methods-dividend discount model, price earnings ratio, price
book value ratio, Price-sales ratio, free cash flow model-EVA & MVA, minority interest and
discounts.
Module 3: Bond Valuation (6 Hours)

Bond valuation - Strategic role of bond, Bond terminology, types of bonds, value of bond, Bond
yield measures, bond price analysis, forecasting interest and determinants of interest rates, theories
of interest rates, analysis of deep discount bond, analysis of convertible bond , analysis of tax
shelter fixed investment avenues.
Module 4: Fundamental Analysis & Technical Analysis (9 Hours)

Fundamental analysis - Objective and believes of fundamental analysis, frame work of
fundamental analysis concepts of intrinsic value- Economic Analysis: Economic forecasting
methods, Industry analysis and Company analysis. Technical analysis - Concepts of Technical
analysis, Dow chart, PFC, Bar chart, Contrary opinion theory - Confidence index, RSA, RSI,
Moving average, MACD, Japanese candle stocks
Page 54 of 87
Module 5: Market Efficiency (3 Hours)

Efficient market hypothesis - Concept of efficiency of stock markets, forms of efficient market
hypothesis, Empirical tests of efficient market hypothesis in Indian Market. Tests of efficient
market hypothesis.
Module 6: Portfolio models (7.5 Hours)

Markowitz diversification models of measuring market risk. A comparative analysis of Models.
Sharp’s single index model - determination of corner portfolio - international diversification.
Module 7: Asset pricing Theories (3 Hours)

Asset pricing theories – CAPM and Arbitrage pricing theories.
Module8: Portfolio Performance (4 Hours)

Measuring and evaluating portfolio performance - Measures of return – Sharp’s measures - Types
measure-Jensen’s differential return approach. Fama portfolio decomposition - performance
evaluation of portfolio manager. Portfolio revision - active, passive strategies and formula plan.
Module 9: Active Portfolio management (3 Hours)

The Lure of Active Portfolio management – Objectives – Market Timing and Security Selection -
Treynor Black Model Portfolio Construction.
Module 10: Bond Portfolio Management (3 Hours)

Fixed income portfolio management – Bond Risk management tools- types of risks, duration,
immunization, convexity, term structure of interest rates, yield spread analysis.
Recommended books:
1. Investments Analysis and Portfolio Management –Pransanna Chandra – Tata Mcgraw Hill
– 3rdedition.
2. Investments – Bodie, Kane, Marcus and Mohanty– Tata Mcgraw Hill – 6thedition.
3. Portfolio Management – Barua, Verma and Raghunathan (TMH), 1/e, 2003
4. Portfolio Management –S. Kevin – Prentice Hall India.
5. Investment Management – V.K.Bhalla (S. Chand & Co)
6. Investment Analysis & Portfolio Management – Reilly – 8/e – Thomson / Cengage
Learning
7. Security Analysis & Portfolio Management – Fisher and Jordan, 6/e Pearson.
Page 55 of 87

Credit Distribution
L-3 P-0 T-0
MBACF305 Financial Services CIE 50
SEE 50
Course Objectives:
 Overview of financial services

 Overview of various products
 To understand the revenue generation
Module 1: Introduction to Merchant Banking (6 Hours)

Merchant banking: Origin, Services rendered by Merchant bankers, Functions of Lead managers,
SEBI Guidelines for Merchant bankers. Non-Banking Finance Companies: Functions, RBI
Guidelines, Prudential Norms. Differentiating between Banking, Merchant Banking and
Investment Banking.
Module 2: Insurance Services (6 Hours)

Need and importance Life and non-life insurance- Players in life and non-life insurance- Essentials
of insurance contracts- Risk appraisal and selection- Life and non-life insurance products including
unit linked plans.
Module 3: Leasing Decision (6 Hours)

Leasing: Concept, steps in Leasing Transactions, Types of Lease, Legal frameworks, Advantages
and disadvantages of Leasing, Contents of a Lease Agreement, Matters on Depreciation and Tax,
Problems in leasing, Factors influencing Buy or Borrow or Lease Decision.
Module 4: Hire Purchase (6 Hours)

Hire Purchasing: Concepts and features, Hire Purchase Agreement, Comparison of Hire Purchase
with Credit sale, Installment sale and Leasing. Banks and Hire Purchase.
Module 5: Credit Rating (6 Hours)

Definition and meaning, Process of credit rating of financial instruments, rating methodology,
rating agencies, rating symbols of different companies.
Page 56 of 87
Module 6: Securitization of Debt (6 Hours)

Meaning, Features, Special Purpose Vehicle, Types of Securitisable assets, Benefits of
Securitization, Issues in Securitization, pass through & Pay through Certificates.
Module 7: Depository System (6 Hours)

Objectives, activities, interacting systems, role of depositories and their services, Advantages of
depository system -NSDL and CDSL. Depository participants and their role- Stock Broking
Services including SEBI guidelines.
Module 8: Mutual Funds (6 Hours)

Meaning- Evolution- Types- Performance Measures –NAV - Mutual Fund Organization,
Advantages and Disadvantages of Mutual Fund - Exchange Traded Funds (ETFs)- Real Estate
Investment Trusts (ReITs) -Infrastructure Investment Trusts (Invits)
Recommended books:
1. Financial Markets and Services – Gordon & Natarajan, 7/e, Himalaya publishing, 2011.
2. Financial Services- Khan M.Y, 6/e, McGraw Hill, 2011.
3. Merchant Banking & Financial Services- Vij&Dhavan, 1/e, McGraw Hill, 2011.
4. Indian Financial System – Machiraju, 4/e, Vikas, 2010.
5. Gorden&Nataraju – Financial Services - HPH
6. Indian Financial System – Pathak - Pearson Education.
7. Merchant Banking Principles and Practice : H.R,Machiraju – New Age International
8. Financial Institutions and Markets L.M.Bhole – TMH, 5/e
9. Financial Markets & Institutions—S.G. Guruswamy—Thomson Learning
10. Merchant banking and financial services – N. Mohan – Excel books
Page 57 of 87

Course Code
L-3 P-0 T-0
Business Ethics and Corporate CIE 50
MBACF306
Governance SEE 50
Course Objectives:
 To Introduce basic ethical theories.

 To explain professional ethical standards.
 To describe the role of government regulation towards ethical business.
 To Integrate the role of directors, officers, managers and employees in the modern
corporation.
 To relate the significant issues of an ethical controversy in business to moral philosophy,
work group influence, corporate culture and social responsibility.
 To sensitize students to the ethical issues within the context of specific business topics and
cases. To provide the student with a thorough knowledge of various methods and practices
of Compensation Management.
Module 1: Over view of Ethics (6 Hours)

Understanding ethics, Why ethics, Ethical values, myths and ambiguity, ethical codes. Managing
Ethical Dilemma; Characteristics of ethical dilemma, ethical decision making, ethical reasoning,
characteristics of ethical dilemmas; the dilemma resolution process; ethical dilemmas in different
business areas finance, marketing HRM and international business.
Module 2: Ethical Culture in Organization (6 Hours)

Overview, Org Ethics Development System (OEDS), Organization culture, Developing codes of
Ethics and conduct, Ethical and value based leadership. Ethical Principles in Business; Theories
of Ethics, Absolutism verses Relativisim, Teleological approach, the Deontological approach,
Koholberg’s six stages of moral development (CMD);
Module 3: Corporate Governance (8 Hours)

Overview – Issues and concepts, Corporate governance practices corporate code in India,
Corporate governance in family business, Corporate governance in state-owned business – the
MOU system,
Page 58 of 87
Module 4: Social, Environmental and Economic Responsibility (8 Hours)

Social, Environmental and Economic Responsibility of corporate, National Voluntary Guidelines
on Social, Environmental and Economic Responsibilities of Business,
Module5: Corporate Social Responsibility (6 Hours)

– Nature of activities; Evaluation of CSR projects, Corporate Social Reporting, Corporate
Governance and the role of Board of Directors, Corporate governance system worldwide,
Corporate disclosure and Investor protection in India.
Module 6 (4 Hours)
E-governance
Module 7: Audit Process (4 Hours)

Audit Process - Internal and External Audit – Audit reports in Annual reports.
Recommended Books:
1. Business Ethics, AC Fernando, Pearson

2. Business Ethics and Corporate Governance, S.K.Bhatia Deep and Deep Publications 2004
3. Ethical Practices in Business Case studies R.C.Shekar
Page 59 of 87

Credit Distribution
L-0 P-2 T-0
MBACF3WS1 Entrepreneurship Workshop CIE 50
Viva-Voce 50
Course Objectives:
 To inspire students to look into entrepreneurship as a career.

 To enable students, experience the feel of being an entrepreneur
 To enable students, experience the nitty-gritty of developing the business plan
 To enable students, appreciate the inter-connections among various concepts and
functions
Workshop
Note: The idea of the workshop is not to teach through the content of the course but enable students
develop a business plan based on the understanding of all the core, functional and elective courses
previously completed. In other words, students individually through guided instructions ideate,
conceptualize and prepare a business plan.
Evaluation:
Business Plan Submission and presentation
Given the nature of how ED workshop is conducted, absence in one class will automatically lead
to non-understanding of subsequent classes and such person becomes hindrance to the learning of
rest of the students. Therefore, attendance on all Classes Compulsory, Absence without Permission
on relevant ground would lead to the grade of ‘not-pass’,
Readings:
Any book on Entrepreneurship prescribed by the faculty and lecture notes
Indicative Workshop Outline

Generation of Business idea
Activities to identify the business idea, various sources identification, screening the idea and short
listing. Selecting an idea
Page 60 of 87
Market Analysis
Understanding the market and economy, in particular for the Product / Service / Ideas; Tapping
primary and secondary data sources to estimate the demand, market size. Competition, demand
forecasting, pricing
Product Realization
Input – Process – Output; Understanding the production facilities requirements, Services blue print
in case of services. Plant- machinery – Raw material and other resources estimation
Human Resource Requirements

Man power planning, skill sets, job description cost of the HR
Financial Analysis
Types of Companies, Franchises, Partnership, Pros and Cons; Cost of project –Means of Finance,
Estimates of revenue and expenses- Depreciation and amortization schedules- cash flow estimates
– projected profit and loss account- projected cash flow statement – projected balance sheet,
Calculation of NPV, IRR, Breakeven point
Summarizing & Reporting

Commenting on the key parameters, explaining the challenges of the project and handling the
same. Final word on the business idea.
Page 61 of 87

L-0 P-1 T-0
MBACF3LB1 Interpersonal Lab CIE 100
Objective:
Proposed inter personal lab aims at preparing students to fine tune their inter personal skills and
makes them ready to take up internship and final placements. It is helpful if this lab is conducted
immediately after second semester examination and before students is sent on internship
placements.
Proposed content:
Transaction analysis
Awareness of self- interpersonal relations- experience and behavior- identity- positive thinking-
effective communication
Page 62 of 87

Credit Distribution
L-0 P-2 T-0
MBACF3PW1 Internship / Mini Project CIE 50
Viva-Voce 50
A fairly standard structure that we have found helpful is below but is not restrictive
1. Executive Summary
2. Introduction
3. Company background
4. Industry Analysis
5. Area of Internship & study
6. Study Outcomes
7. Results
8. Recommendations and Conclusions
9. References
10. Appendices
It may not be obvious at the outset that these chapters’ sections in fact inter-link and build upon
each other to form a coherent argument.
Page 63 of 87
Nature Area: General Semester - III

Credit Distribution
L-0 P-1 T-0
MBACF3PT1 Placement Training CIE 50
Viva-Voce 50
APTITUDE ESENTIALS
Sl Duration in
Topic Name Sub-Topics
No Hours
- Pre-assessment 1 Hour (Online)
a. Number system
b. Power cycle
1 Numbers system c. Remainder cycle 2
d. Factors, Multiples
e. HCF and LCM
a. Speed Reading Strategies
2 Reading comprehension b. RC - Types and Tackling 2
Strategies
a. Linear Arrangement
b. Circular Arrangement
Data arrangements and Blood
3 c. Multi-dimensional
relations 2
Arrangement
d. Blood Relations
a. Work with different
efficiencies
4 Time and work b. Pipes and cisterns
c. Work equivalence 2
d. Division of wages
a. Subject-Verb Agreement
b. Modifiers
c. Parallelism
d. Pronoun-Antecedent
2
5 Sentence correction Agreement
e. Verb Time Sequences
f. Comparisons
g. Prepositions
h. Determiners
6 a. Coding and Decoding
Page 64 of 87
b. Series
Coding & decoding, Series,
Analogy, Odd man out and Visual c. Analogy 2
reasoning d. Odd Man Out
e. Visual Reasoning
a. Percentages as Fractions
and Decimals
b. Percentage Increase /
Percentages, Simple interest and Decrease
7
Compound interest c. Simple Interest
d. Compound Interest 2
e. Relation Between Simple
and Compound Interest
a. Pro-active thinking
b. Reactive thinking (signpost
words, root words, prefix
Sentence completion and Para-
8 suffix, sentence structure
jumbles clues)
c. Fixed jumbles 2
d. Anchored jumbles
a. Clocks
Clocks, calendars, Direction sense b. Calendars
9
and Cubes c. Direction Sense 2
d. Cubes
a. Basics of time, speed and
distance
b. Relative speed
10 Time, Speed and Distance c. Problems based on trains 2
d. Problems based on boats
and streams
e. Problems based on races
a. Vocabulary Demystified
b. Synonyms and Antonyms
11 Vocabulary
c. Word Analogy 2
d. Miscellaneous Vocabulary
a. Data Interpretation –
Tables
b. Data Interpretation - Pie
Data interpretation and Data
12 Chart
sufficiency
c. Data Interpretation - Bar
2
Graph
d. Data Sufficiency
Profit and loss, Partnerships and a. Basic terminologies in
13
averages profit and loss
Page 65 of 87
b. Partnership
c. Averages 2
d. Weighted average
e. Mixtures and alligations
a. Definite and Indefinite
Articles
b. Omission of Articles
Articles, Prepositions and
14 c. Prepositions
Interrogatives
d. Compound Prepositions
2
and Prepositional Phrases
e. Interrogatives
a. Fundamental Counting
Principle
b. Permutation and
Combination
Permutation, Combination and c. Computation of
15 Permutation
Probability
d. Circular Permutations 2
e. Computation of
Combination
f. Probability
a. Ratio
b. Proportion
16 Ratio and Proportion c. Variation 2
d. Simple equations
e. Problems on Ages
a. Logical Connectives
b. Syllogisms
17
Logical connectives, Syllogism c. Venn Diagrams –
and Venn diagrams 2
Interpretation
d. Venn Diagrams - Solving
a. Active Voice and Passive
Voice
18 Voices and Speech b. Direct Speech and Indirect 2
Speech
1 Hour
- Post-assessment
(Online)
Total Duration 36 Hours
Page 66 of 87
INTERVIEW ESENTIALS
Sl.no Duration
· Importance of GD round
· Skills assessed in GD round
· How to ace GD
Group
1 discussion - · Dos and don’ts of a GD 2
Basics · Idea generation techniques
· One mock GD participated by 12 volunteer
students, facilitated by the trainer
· Self-introduction practice
Personal · Body language – especially grooming 2
2 Interview -
– for personal interview
Basics
· Personal interview – FAQs discussion
· How to write a good and impressive

Resume
Resume writing
3 · Important aspects of an impressive 2
- Basics
Resume
· Sample template and formatting ideas
Page 67 of 87
IV Semester
Page 68 of 87
Nature Area: General Management Semester - IV

Credit Distribution
L-4 P-0 T-0
MBACF401 Strategic Management CIE 50
SEE 50
Course Objectives:
 Strategy Management is intended to help students think strategically about business

environment and introduce the student to dynamics in industry and managing those
changes through effective strategic activities.
 Upon completion of the course, students should have an integrated understanding of
business and the strategic management process and be able to apply this knowledge.
 The students will develop advanced analytical skills through comprehensive cases—to
be able to identify central issues and lead discussions in the class room
Module 1: Strategic Management and Strategic Competitiveness (8 Hours)

Strategy making process, understand above average returns as a measure to determine that firm
has competitive advantage, benefits of strategy management, Component of strategic management
model.
Module 2: Strategic Direction (8 Hours)

Understand strategic management process business definition & Organization values that build
mission statement. Describe strategic vision, mission, goals, long term objectives, short term
objectives and discuss their value to the strategic management process.
Module 3: Situation Analysis Part I (8 Hours)

The Internal Environment: Resource based strategy, Identify the strength and weakness by
analyzing the internal environment. Understand the concept of Value and discuss its importance.
Define capabilities and discuss how they are developed. Match Core competencies with resources
and capabilities. Use value chain to identify and evaluate resources and capabilities. Discuss
importance of preventing core competencies from becoming core rigidities.
Module 4: Situation Analysis Part II (8 Hours)

The External Environment: Explain the importance of a firms’ external environment that helps
identify opportunities and threats. Describe the general environment and the industry environment.
Understand the competitive landscape. Porters five competitive forces and explain how the five
forces shape competition within an industry and limits profitability. Understand the different
Page 69 of 87
methods to carry out competitor Analysis, sources of potential competition and mobility barriers
within strategic groups. Business firm’s opportunities, threats constraints, economic
considerations, technological considerations. Competitive behavior of firms in Industry leading to
competitive dynamics, Offensive and defensive strategies that lead to competitive dynamics, First,
and late movers and advantages and disadvantages, Model of competitive rivalry, Conditions for
undertaking competitive actions & drivers of competitive behavior, outcomes of competitive
dynamics.
Module 5: Strategy Formulation Part I (8 Hours)

Business Level Strategies: Development of concepts for competitive positioning, Cost leadership/
Differentiation/Focus/Broad differentiation strategies & how firms strive to achieve with benefits
and drawbacks of each generic strategy. If strategies were generic, then how and why does each
firm within industry pursue varying strategies. Strategies in High Technology Industry. Value
creation frontier -a desire for firm to be different and competitive.
Module 6: Strategy Formulation Part II (8 Hours)

Corporate Level Strategies: Establishing a competency agenda, Pursuing growth through
concentration strategies by market penetration their risks and benefits. Growth through product or
market development, Horizontal and Vertical Integration strategies. Key drivers for company to
diversify. Understand differences in related diversification & unrelated diversification. Competing
in foreign markets, various modes of entry benefits and drawbacks, Entry through new startups,
Strategic alliances & acquisition. Global Strategies, key drivers for changes in the global strategies.
Module 7: Strategy Formulation Part III (8 Hours)

Strategies to fit Industry and company situations: Environmental fit & Resource fit, Industry
attractiveness factors, and how attractiveness translated into numbers. Options for a Corporate
level manager when considering opportunities in emerging, growth, matured, declining and hostile
markets.
Module 8: Strategy Implementation (8 Hours)

Organizational design, structures and controls. Importance of integrating strategy implementation
and strategy formulation. Organizational structures used to implement different business level
strategies. Organizational structures used to implement different corporate level strategy. How
corporate culture promotes implementation of strategy, types of control systems
Page 70 of 87
Recommended Books:
1. Strategy and the Business Landscape – PankajGhemawat

2. Strategic Management – Competitiveness and Globalization: Michael A. Hitt, Duane
Ireland, Robert E. Hokinson , : South Western, Thomson Learning
3. Competitive Advantage, Michael E. Porter, South Western, Thomson Learning
4. Crafting and Executing Strategy, Arthur Thmpson, A.J.Strickland, Arun Jain, McGrawhill
5. Strategic Management An Integrated Approach 7th Charles W. L. Hill & Gareth R. Jones
& Joan Penner-Hahn – Biztantra
6. Strategic Management – A dynamic Perspective, Mason Carpenter, PrashantSalwan,
Perason
Page 71 of 87
Nature Area: Finance Semester – IV

Credit Distribution
L-4 P-0 T-0
MBACF402 Corporate Taxation CIE 50
SEE 50
Course Objectives:
 To understand the tax structure in India

 To know the computational procedures
 To understand the implications of the same
Module 1: Basic concepts (5 Hours)

Assessment year, previous year, person, assesse, Income, charges on income, gross total income,
capital and revenue receipts, residential status, receipt and accrual of income, connotation of
income deemed to accrue or arise in India, incidence of tax, Tax Planning, Tax Evasion, Tax
Management.
Module 2: Introduction to Heads of income & Income from Salary (8 Hours)

Explanation under various heads of income, Income from Salary (Basic Problems)
Module 3: Income from House Property (8 Hours)

House property, Income from House Property (Basic Problems)
Module 4: Profits or Gains from Business or Profession (8 Hours)

Income under the head profit and gains of business or professions and its computation- basis-
method of accounting- scheme of business deductions/ allowance- deemed profits- maintenance
of books, Depreciation (Both Theory and Problems) special provisions relating to 44AD, 44AE
and 44AF.Problems on computation of income from business/ profession. Computation of taxable
income of a firm and partners.
Module 5: Capital gains (8 Hours)

Income under capital gain, basis of charge, transfer of capital asset, inclusion and exclusion from
capital asset, capital gain, computation, theory and problems, slump sale, Exemptions, capital gain
in special cases, Securities Transaction Tax(88E)
Module 6: Other Sources (6 Hours)

Income from other sources (Basic Problems),
Page 72 of 87
Module 7: Computations (6 Hours)

Clubbing provisions, implications of unexplained debits and credits, Setoff and carry forward of
losses. Deductions: Permissible deductions –under Ch. VI-A 80C, 80CCC, 80D, 80DD, 80DDB,
80E, 80U, Sec 10A, 10B, 10BA.
Module 8: Indirect Taxes (Workshop Mode) (15 Hours)

Indirect Taxes - GST
Recommended Books:
1. Text Books: Lal and Vashisht, Direct Tax, Pearson latest edition.
2. Vinod Singhania- Students Guide to Income Tax – Taxman Publications, latest edition
3. V S Datey – Indirect Taxes – Taxman Publications Latest edition
Page 73 of 87
Nature Area: Finance Semester - IV

Credit Distribution
L-4 P-0 T-0
MBACF403 International Business & Finance CIE 50
SEE 50
Course Objectives:
 To understand the concept of international financial management

 To understand how to manage the risk associated with the international exposure
 To build financial skills as managers to capitalize on their international business
opportunities in changing international conditions that impacts the opportunities and
risk.
Module 1: International financial Environment ` (6 Hours)

Importance, rewards and risk of international finance- Goals of MNC – Exposure to international
risk- International Monetary system- Multilateral Financial Institution-Government influence on
exchange rate.
Module 2: International flow of funds (6 Hours)

Balance of payments (determination of current account, capital account and ORA)-International
Trade Flows-International Capital Flows-Agencies that facilitate International flows –
Equilibrium, disequilibrium and adjustment of Balance of payment and Trade deficits – J Curve
Effect.
Module 3: International Financial Markets (10 Hours)

Foreign exchange markets-foreign exchange trading - Cash and Spot exchange markets-foreign
exchange rates and quotation- forward Markets-Exchange rate Behavior-Cross Rates-Foreign
exchange market participants-arbitrage profit in foreign exchange markets, Swift Mechanism.
Module 4: Forecasting foreign Exchange rate (10 Hours)

International Parity Relationship: interest rate parity, purchasing power parity and fisher effects
Forecasting exchange rates.
Module 5: Foreign Exchange Exposure (4 Hours)

Introduction to Forex Exposure - Transaction exposure- Translation exposure- Economic exposure
Page 74 of 87
Module 6: Foreign Exchange Exposure Management (12 Hours)

Management of Transaction exposure- Management of Translation exposure- Management of
Economic exposure
Module 7: Interest rate risk and Currency swaps (8 Hours)

Introduction - Importance of Interest rate risk - Measurement of Interest rate risk- Management of
interest rate risk- Covering of risk in the future market- options market. Types of swaps- currency
Swaps-Interest Rate Swap.
Module 8: International Capital Budgeting (6 Hours)

Concept, Problems associated, Evaluation of a project, Factors affecting International Capital
Budgeting - Risk Evaluation - Impact on Value.
Recommended Books:
1. Eun and Resnick – International Finance Management ---(Tata McGraw Hill), 4/e
2. Jeff Madura International Finance Management ---(Thomson), 7/e, 2004
3. P.G. Apte-International Finance Management- (Tata McGraw Hill), 5/e
4. V. Sharan – International Finance Management- PHI 3/e
5. MadhuVij- Multinational Financial Management – Excel
6. Jain, Periyad, and Yadav – International Finance Management ---(McMillan)
7. S P Srinivasan and Dr B Janakiram - International Finance Management ---(Biztantra Wiley
Dreamtech, 2005).
Page 75 of 87

Credit Distribution
L-4 P-0 T-0
MBACF404 Derivatives CIE 50
SEE 50
Course Objectives:
 To understand the concept of risk and risk management.

 To provide basic understanding of risk management tools.
 To develop strategies to manage risk.
Module 1: Introduction to Derivatives (3 Hours)

Features - types - history - major markets dealing in derivatives - Financial derivatives management in India
- Regulations of financial derivatives in India.
Module 2: Forwards & Futures Markets (8 Hours)

Pricing and trading mechanism - mechanics of futures market - types of futures - forward sources futures -
functional of futures market - Specifications of futures contract.
Module 3: Valuation of Futures (12 Hours)

Determination of forward and futures prices - currency future - index and stock futures - commodity
futures.
Module 4: Hedging Strategies (10 Hours)

Hedging strategies using futures – Basic principles – Basis risk – Cross hedging- Minimum variance
hedge ratio. Stock index futures - Adjusting Beta of a portfolio - Methods in Hedging Portfolio
using Index – one to one hedging, Beta hedging, Minimum variance hedge. Rolling the hedge
forward.
Module 5: Option Basics (3 Hours)

Option terminology - distinction between options and futures contracts - properties of options.
Module 6: Options Trading Strategies (12 Hours)

Trading strategies involving single option and a stock - hedging with options – Spreads –
combinations and other payoffs
Page 76 of 87
Module 7: Option Pricing Models (10 Hours)

Determinates of option price - Basic model - Binomial option pricing model - Black and
Sholes option pricing model - Option Greeks
Module 8: Swaps (6 Hours)

Risk management using swaps: mechanics of interest rate swaps - valuation of interest rate swaps
- currency swaps - valuation of currency swaps.
Recommended Books:
1. John C.Hull, Options Futures & Other Derivatives, (Pearson Education), 6/e
2. Vohra& Bagri - Options &Futures- (TMH), 2/e
3. Derivatives- Valuation & Risk Management-Dubofsky& Miller - (Oxford University Press),
2004/05
4. Risk Management & Insurance - Harrington &Niehaus - TMH, 2/e
5. Risk Management & Derivative - Shulz - Thomson / Cengage Learning.
6. Introduction to Derivatives and Risk Management - Chance - Thomson Learning, 6/e, 2004
7. Options & Futures -Edwards & Ma - (MacGraw Hill), 1/e
Page 77 of 87

Credit Distribution
L-0 P-1 T-0
MBACF4WS1 Auditing and Assurance CIE 50
SEE 50
Course Objectives:
 To develop an understanding of the concept in auditing

 Applicability of generally accepted auditing procedures, techniques and skills
 Ability to apply the same in audit and attestation engagements.
Module 1: Nature, Objective and Scope of Audit

Auditing Concepts: Nature, objective and scope of Audit; Relationship of auditing with other
disciplines;
Standard Setting Process: Overview, Standard-setting process, Role of International Auditing and
Assurance Standards Board (IAASB) & Auditing and Assurance Standards Board (AASB);
Standards on Auditing, Guidance Note(s) issued by the ICAI;
Engagement Standards: Qualities of Auditor, Elements of System of Quality Control (SQC 1
Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information,
and Other Assurance and Related Services Engagements); Ethical requirements relating to an audit
of financial statements; Inherent Limitations of an audit (SA 200 Overall Objectives of the
Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing);
Preconditions for an audit; Audit Engagement; Agreement on Audit Engagement Terms; Terms of
Engagement in Recurring Audits (SA 210 Agreeing the Terms of Audit Engagements); Leadership
Responsibilities for Quality on Audits; Concept of Auditor's Independence; Threats to
Independence; Acceptance and Continuance of Client Relationships and Audit Engagements (SA
220 Quality Control for an Audit of Financial Statements).
Module 2: Audit Strategy, Audit Planning and Audit Programme

Audit Strategy; Audit planning (SA 300); Planning an Audit of Financial Statement; Audit
programme; Development of Audit Plan and Programme, Control of quality of audit work -
Page 78 of 87
Delegation and supervision of audit work; Materiality and Audit Plan; Revision of Materiality;
Documenting the Materiality; Performance Materiality (SA 320 Materiality in Planning and
Performing an Audit).
Module 3: Audit Documentation and Audit Evidence

Concept of Audit Documentation; Nature & Purpose of Audit Documentation; Form, Content &
Extent of Audit Documentation; Completion Memorandum; Ownership and custody of Audit
Documentation (SA 230 Audit Documentation); Audit procedures for obtaining audit evidence;
Sources of evidence; Relevance and Reliability of audit evidence; Sufficient appropriate audit
evidence, Evaluation of Audit Evidence (SA 500 Audit Evidence);
Written Representations as Audit Evidence; Objective of Auditor regarding Written
Representation; Management from whom Written Representations may be requested; Written
Representations about Management's Responsibilities (SA 580 Written Representations);
Obtaining evidence of existence of inventory; Audit procedure to identify litigation & claims (SA
501 Audit Evidence - Specific Considerations for Selected Items); External confirmation
procedures; Management's refusal to allow the auditor to send a confirmation request; Negative
Confirmations (SA 505 External Confirmations); Audit evidence about opening balances;
Accounting policies relating to opening balances; Reporting with regard to opening balances (SA
510 Initial Audit Engagements- Opening Balances); Meaning of Related Party; Nature of Related
Party Relationships & Transactions;
Understanding the Entity's Related Party Relationships & Transactions (SA 550 Related Parties);
Meaning of Subsequent Events; Auditor's obligations in different situations of subsequent events
(SA 560 Subsequent Events); Responsibilities of the Auditor with regard to Going Concern
Assumption; Objectives of the Auditor regarding Going Concern; Events or Conditions that may
cast doubt about Going Concern Assumption; Audit Procedures when events or conditions are
identified (SA 570 Going Concern).
Module 4: Risk Assessment and Internal Control

Audit Risk, Identifying and Assessing the Risk of Material Misstatement; Risk Assessment
procedures; Understanding the entity and its environment; Internal control; Documenting the
Risks; Evaluation of internal control system; Testing of Internal control; Internal Control and IT
Page 79 of 87
Environment (SA 315 Identifying and Assessing the Risks of Material Misstatement Through
Understanding the Entity and Its Environment); Materiality and audit risk (SA 320 Materiality in
Planning and Performing an Audit); Internal audit, Basics of Standards on Internal Audit (SIAs)
issued by the ICAI; Basics of Internal Financial Control and reporting requirements; Distinction
between Internal Financial Control and Internal Control over Financial Reporting.
Module 5: Fraud and Responsibilities of the Auditor in this Regard

Responsibility for the Prevention and Detection of Fraud; Fraud Risk Factors; Risks of Material
Misstatement Due to Fraud; Communication of Fraud (SA 240 The Auditor's responsibilities
Relating to Fraud in an Audit of Financial Statements); Provisions of the Companies Act 2013
relating to fraud and rules there under including reporting requirements under CARO.
Module 6: Audit in an Automated Environment

Key features, Impact of IT related Risks, Impact on Controls, Internal Financial Controls as per
Regulatory requirements, Types of Controls, Audit approach, Understanding and documenting
Automated environment, Testing methods, data analytics for audit, assessing and reporting audit
findings.
Module 7: Audit Sampling

Meaning of Audit Sampling; Designing an audit sample; Types of sampling; Sample Size and
selection of items for testing; Sample selection method (SA 530 Audit Sampling).
Module 8: Analytical Procedures

Meaning, nature, purpose and timing of analytical procedures; Substantive analytical procedures,
Designing and performing analytical procedures prior to Audit; investigating the results of
analytical procedures (SA 520 Analytical Procedures).
Module 9: Audit of Items of Financial Statements

Audit of sale of Products and Services; Audit of Interest Income, Rental Income, Dividend Income,
Net gain/loss on sale of Investments etc.
Page 80 of 87
Audit of Purchases, Employee benefits expenses, Depreciation, Interest expense, Expenditure on

Power & Fuel, Rent, Repair to building, Repair to Machinery, Insurance, Taxes, Travelling
Expenses, Miscellaneous Expenses etc. Audit of Share Capital, Reserve & Surplus, Long Term
Borrowings, Trade Payables, Provisions, Short Term Borrowings & Other Current Liabilities.
Audit of Land, Buildings, Plant & Equipment, Furniture & Fixtures, Vehicles, Office Equipment’s,
Goodwill, Brand/Trademarks, Computer Software etc. Audit of Loan & Advances, Trade
Receivable, Inventories, Cash & Cash Equivalent, Other Current Assets. Audit of Contingent
Liabilities. (The list of items is illustrative only)
Module 10: The Company Audit

Eligibility, Qualifications and Disqualifications of Auditors; Appointment of auditors; Removal
of auditors; Remuneration of Auditors; Powers and duties of auditors; Branch audit; Joint audit;
Reporting requirements under the Companies Act, 2013 including CARO; Other Important
Provisions under the Companies Act, 2013 relating to Audit and Auditors and Rules made there
under.
Module 11: Audit Report

Forming an opinion on the Financial Statements; Auditor's Report- basic elements (SA 700
Forming an Opinion and Reporting on Financial Statements); Types of Modified Opinion;
Circumstances When a Modification to the Auditor's Opinion is Required Qualified, Adverse,
Disclaimer of Opinion (SA 705 Modification to the Opinion in the Independent Auditor's Report);
SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's
Report; Nature of Comparative Information; Corresponding Figure; Comparative Financial
Statements (SA 710 comparative Information - Corresponding Figures and Comparative Financial
Statements).
Recommended Books:
1. Auditing and assurance by CA Pankaj Garg

2. Taxmann's Scanner on Auditing & Assurance
3. Audit and Assurance Standards in India by M P Vijay Kumar
Page 81 of 87

Credit Distribution
L-0 P-1 T-0
MBACF4WS2 Trade Finance CIE 100
1. Laws governing trade finance viz FEMA, NI ACT, Indian Stamp Act, Exim Policy, RBI
guidelines of Import and Export, FEDAI guidelines
2. Documentary credits, Glossary, Different types of documentary credits and payment

structures,
3. International Commercial(INCO) terms and Uniform customs and practice for documentary
credits
4. Export Pre Shipment Credit, Post Shipment credit, International Finance –methods of raising
funds through Loan Syndication, Masala bonds
5. Risks involved in trade finance-country risk, currency risk, credit risk, exchange risk, Role of
Exim Bank and ECGC
Page 82 of 87
Nature Area: General Semester - IV

Credit Distribution
L-0 P-3 T-0
MBACF4PW1 Dissertation CIE 50
Viva-Voce 50
A fairly standard structure that we have found helpful is below but is not restrictive
1. Executive Summary
2. Introduction
3. Literature and theoretical background
4. Research Hypotheses
5. Methodology
6. Results
7. Discussion
8. Recommendations
9. Conclusions
10. References
11. Appendices
It may not be obvious at the outset that these chapters’ sections in fact inter-link and build upon
each other to form a coherent argument.
Page 83 of 87
Nature Area: General Semester - IV

Credit Distribution
L-0 P-1 T-0
MBACF4PT1 Placement Training CIE 100
Viva-Voce 00
APTITUDE ESENTIALS
Sl Duration in
Topic Name Sub-Topics
No Hours
- Pre-assessment 1 Hour (Online)
a. Number system
b. Power cycle
1 Numbers system c. Remainder cycle 2
d. Factors, Multiples
e. HCF and LCM
Reading a. Speed Reading Strategies
2 2
comprehension b. RC - Types and Tackling Strategies
a. Linear Arrangement
Data arrangements b. Circular Arrangement
3
and Blood relations c. Multi-dimensional Arrangement 2
d. Blood Relations
a. Work with different efficiencies
b. Pipes and cisterns
4 Time and work
c. Work equivalence 2
d. Division of wages
a. Subject-Verb Agreement
b. Modifiers
c. Parallelism
d. Pronoun-Antecedent Agreement 2
5 Sentence correction
e. Verb Time Sequences
f. Comparisons
g. Prepositions
h. Determiners
Coding & decoding, a. Coding and Decoding
Series, Analogy, b. Series
6
Odd man out and c. Analogy 2
Visual reasoning d. Odd Man Out
Page 84 of 87
e. Visual Reasoning
a. Percentages as Fractions and Decimals
Percentages, Simple b. Percentage Increase / Decrease
7 interest and c. Simple Interest
Compound interest d. Compound Interest 2
e. Relation Between Simple and
Compound Interest
a. Pro-active thinking
b. Reactive thinking (signpost words, root
Sentence completion words, prefix suffix, sentence structure
8
and Para-jumbles clues)
c. Fixed jumbles 2
d. Anchored jumbles
a. Clocks
Clocks, calendars, b. Calendars
9 Direction sense and
c. Direction Sense 2
Cubes
d. Cubes
a. Basics of time, speed and distance
b. Relative speed
Time, Speed and c. Problems based on trains 2
10
Distance
d. Problems based on boats and streams
e. Problems based on races
a. Vocabulary Demystified
b. Synonyms and Antonyms
11 Vocabulary
c. Word Analogy 2
d. Miscellaneous Vocabulary
a. Data Interpretation – Tables
Data interpretation b. Data Interpretation - Pie Chart
12
and Data sufficiency c. Data Interpretation - Bar Graph 2
d. Data Sufficiency
a. Basic terminologies in profit and loss
Profit and loss, b. Partnership
13 Partnerships and
averages c. Averages 2
d. Weighted average
e. Mixtures and alligations
Articles, a. Definite and Indefinite Articles
14 Prepositions and b. Omission of Articles
Interrogatives c. Prepositions
Page 85 of 87
d. Compound Prepositions and

2
Prepositional Phrases
e. Interrogatives
a. Fundamental Counting Principle
b. Permutation and Combination
Permutation, c. Computation of Permutation
15 Combination and
d. Circular Permutations 2
Probability
e. Computation of Combination
f. Probability
a. Ratio
b. Proportion
16 Ratio and Proportion c. Variation 2
d. Simple equations
e. Problems on Ages
a. Logical Connectives
Logical connectives, b. Syllogisms
17 Syllogism and Venn c. Venn Diagrams – Interpretation 2
diagrams
d. Venn Diagrams - Solving
a. Active Voice and Passive Voice

18 Voices and Speech 2
b. Direct Speech and Indirect Speech
Post-assessment 1 Hour
-
(Online)
INTERVIEW ESENTIALS
Sl.no Duration
· Importance of GD round
· Skills assessed in GD round
· How to ace GD
1
Group discussion - · Dos and don’ts of a GD 2
Basics · Idea generation techniques
· One mock GD participated by 12
volunteer students, facilitated by the trainer
· Self-introduction practice
Personal Interview - · Body language – especially
2 2
Basics grooming
– for personal interview
Page 86 of 87
· Personal interview – FAQs

discussion
· How to write a good and
impressive
Resume
Resume writing -
3 · Important aspects of an impressive 2
Basics
Resume
· Sample template and formatting ideas
Page 87 of 87

MBA Corporate Finance Syllabus 2019 21

Uploaded by

Copyright:

Available Formats

MBA Corporate Finance Syllabus 2019 21

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

MBA Corporate Finance Syllabus 2019 21

Uploaded by

Copyright:

Available Formats

JSS Science and Technology University MBACF 2019 - 2021

The Need Assessment:

What they will be good at?

Objective of the program

Program Objectives POs:

Identification of graduate attributes:

POs Attributes Details

Analyze complex data, understanding the financial implications of

Choosing best alternative

Individual and Lead themselves and others in the achievement of organizational

Motivation, Confidence Building, Coordination, Conflict

Operate effectively in cross-cultural settings, understanding the

Program Educational Objectives (PEO):

Program Specific Objectives (PSO):

Nature Area: General Management Semester – I

Course Code Course Name: Credit Distribution

 To understand fundamental concepts and principles of management, including the basic

Module 1: Management theory and practice (7 Hours)

Module 2: Planning and Organizing (7 Hours

Module 3: Staffing (7 Hours)

Module 4: Leading and Controlling (7 Hours)

Module 5: Introduction to Organizational Behavior & Foundations of individual behavior

Module 6: Attitudes and Job Satisfaction (7 Hours)

Module 7: Personality and Values (7 Hours)

Module 8: Perception and Individual decision making (7 Hours)

Module 9: Motivation (7 Hours)

 Management –Challenges for tomorrow’s leaders-Pamela S. Lewis; Stephen H.Good ; Patricia

Nature Area: General Management Semester – I

 To understand the concepts of accounting concepts, conventions and process.

Module 1: Basics of Accounting (8 Hours)

Module 2: Basics accounting mechanics (8 Hours)

Module 3: Revenue recognition and measurement (As per Accounting Standard 9)

Module 4: Exposure to reading income statements of companies and firms ( 8 Hours)

Module 5: Preparation and Presentation of Balance sheet of companies (8 Hours)

Module 6: Analytical review of Financial Statements (8 Hours)

Module 7: Fund Flow and Cash Flow Statements (8 Hours)

Module 8: Accounts of non-trading organizations (8 Hours)

1. R. Narayanaswamy; Financial accounting a managerial perspective; PHI; 3rd Edition.

Nature Area: General Management Semester – I

 To enable the students to understand the basics of micro as well as macroeconomics.

Module 1: Introduction to Economics (8 Hours)

Module 2: Market Equilibrium (8 Hours)

Supply Analysis: Concept of Supply-Determinants of Supply-Change in quantity supplied and

Short run Vs Long run Elasticity – Demand and Supply

Module 3: Theory of Production (8 Hours)

Production with two outputs – Economies of scope - Production Transformation Curves –

Module 4: Cost of Production analysis (8 Hours)

Module 5: Market structure &Managerial Decision (8 Hours)

Managerial Decisions with market power - Monopoly – characteristics – Determinants of market

Managerial Decisions under Monopolistic Competition - characteristics – short run equilibrium –

Module6: Pricing Practices (8 Hours)

1. Thomas, Christopher R & S Maurice, Charles; Managerial Economics – Concepts and

Nature Area: General Management Semester - I

Module 1: Introduction (4 Hours)

Module 2: Descriptive Statistics (8 Hours)

Module 3: Introduction to Probability (8 Hours)

Module 4: Probability distribution (8 Hours)

Module 5: Correlation and Simple Linear Regression (8 Hours)

Module 6: Samples and Sampling (4 Hours)