Objectives:

The objective of this Course is to help the students to acquire conceptual knowledge of the financial accounting and to impart skills for recording various kinds of business transactions.

Course Learning Outcomes

After completing the course, the student shall be able to:

1. Understand the theoretical framework of accounting and to prepare financial statements.
2. Explain and determine depreciation and value of inventory.
3. Learn accounting for hire purchase transactions, leases, branches and departments.
4. Understand the concepts of partnership firm and prepare accounts for dissolution of a partnership firm.
5. Develop the skill of preparation of trading and Profit & Loss account and balance sheet using computerized accounting.

Teaching Learning Process

Theory/ numerical with examples, Practical Lab, Lectures.

Objective:

The objective of the course is to impart basic knowledge of the important business legislation along with relevant case law.

Course Learning Outcomes

After completing the course, the student shall be able to:

1. Understand basic aspects for making the agreements, contracts and subsequently enter valid business propositions. 
2. Recognize and differentiate the special contracts and identify their appropriate usage at varied business scenarios. 
3. Equip the students about the legitimate rights and obligations under The Sale of Goods Act – 1930.
4. Enable with skills to initiate entrepreneurial ventures as LLP.
5. Understand the fundamentals of Internet based activities under The Information and Technology Act.

Teaching Learning Process

The teaching -learning processes play a vital role in instilling in the student the curiosity to study the subject law. It includes lectures through presentations of case laws, expert lectures, case study approach is widely followed, role plays, seminars, tutorials, project- based learning. Case laws comprehension and higher-order skills of reasoning and analysis will be encouraged through teaching strategies.

Objective:

The objective of the course is to acquaint the students with the concepts of microeconomics dealing with consumer behavior. The course also makes the students to understand the supply side of the market through the production and cost behavior of firms.

Course Learning Outcomes

After completing the course, the student shall be able to analyse the market behaviour by understanding the basic concepts of micro economics. It guides the students:

1. To understand the standard theoretical analysis of consumer and producer behaviour.
2. To know the applications of theory of production and cost structure.
3. To study various forms of market structure and how they work to allocate resources and the optimal decision making for efficient outcome.
4. To relate the concept with the real corporate world.

Teaching Learning Process

The basic foundation of concepts and variables of microeconomics delivered to the students through lecture, interaction and presentations. Special emphasis on relevant examples is given to provide deep and comprehensive understanding of the topics. Topics are navigated and selected from different sources so as to provide students with the best possible exposure across different topics.

Objective:

The objective of the course is to familiarize the learner with extant and emerging management theories and practices for reflective and holistic thinking on management principles and practices.

Course Learning Outcomes

After completing the course, the student shall be able to:

1. Understand the evolution of management and apprehend its effect on future managers.
2. Analyze how organisations adapt to an uncertain environment and decipher decision making techniques managers use to influence and control the internal environment. 
3. Comprehend the changes happening in organisation structure over time.
4. Analyze the relationship amongst functions of management i.e. planning, organizing, directing and controlling.
5. Appreciate the changing dynamics of management practice.

Teaching Learning Process

Case Discussions about market structure, consumer behaviour and different firms is encompassed in teaching methodology. Theoretical concepts backed by relevant real world examples and case studies are highly recommended.

Objective:

The objective of the course is to impart basic knowledge of the provisions of the Companies Act 2013 and the Depositories Act, 1996. Case studies involving issues in corporate laws are highly recommended to be discussed.

Course Learning Outcomes

After completing the course, the student shall be able to:

1. Understand the regulatory aspects and the broader procedural aspects involved in different types of companies covering the Companies Act 2013 and Rules there under. 
2.Follow the basic legal documents and their usage essential for operations and management of company.
3. Enable the students to synthesis company processes, meetings and decisions.
4. Equip the students with framework of dividend distribution and role of auditors in a company. 
5. Comprehend and evaluate working of depositories and their functions in stock markets

Teaching Learning Process

The teaching -learning processes play a vital role in instilling in the student the curiosity to study the subject law. It includes lectures through presentations of case laws, expert lectures, case study approach is widely followed , role plays , seminars , tutorials , project- based learning. Case laws comprehension and higher-order skills of reasoning and analysis will be encouraged through teaching strategies.

Objective:

The course aims at providing the student with knowledge of basic concepts of macro economics. The modern tools of macro-economic analysis are discussed and the policy framework is elaborated, including the open economy.

Course Learning Outcomes

After completing the course, the student shall be able to:

1. Describe the nature and scope of Macro Economics, Income, Expenditure and their components and determinants. 
2. Expose fiscal and monetary policy implications through IS-LM framework in short run and long run. 
3. Comprehend the different theories of demand for money, supply of money approach and working of money multiplier.
4. Elucidate causes and effects of different types of inflation and trade-off between inflation and unemployment. 
5. Describe the role of saving and investment in different size of economies on trade, exchange rate and rate of interest.

Teaching Learning Process

Teaching Learning process includes lectures, presentations and interactive sessions so that the students can be provided with a clear concept of macroeconomic variables and models. Participation of the students in the topics discussed is maintained to enhance the teaching – learning environment of the class.

Objective:

The objective of the course is to acquaint students with the techniques and principles to manage human resource of an organisation.

Course Learning Outcomes

After completing the course, the student shall be able to:

1. Understand basic nature and importance of human resource management.
2. Analyze the current theory and practice of recruitment and selection.
3. Realize the importance of performance management system in enhancing employee performance.
4. Recommend actions based on results of the compensation analysis and design compensation schemes that are cost effective, that increase productivity of the workforce, and comply with the legal framework. 
5. Understand the role of modern HRM in meeting challenges of changing business environment.

Teaching Learning Process

Teaching Learning Process takes place through Interactive class room sessions with the help of power point presentations, case discussions and group discussions to ensure active participation of the students and continuous learning.

Objective:

To provide basic knowledge and equip students with application of principles and provisions of Income-tax Act, 1961 and the relevant Rules thereof.

Course Learning Outcomes

After completing the course, the student shall be able to:

1. Understand the basic concepts of the law of income tax and determine the residential status of different persons.
2. Identify the five heads in which income is categorized and compute income under the different heads.
3. Understand clubbing provisions, aggregate income after set-off and carry forward of losses, and deductions allowed under the Income Tax Act, and further to compute taxable income and tax liability of individuals and firms.
4. Develop the ability to file online returns of income.

Teaching Learning Process

The teaching learning process includes classroom lectures to introduce students to the law pertaining to the levy of income tax. This is supported by case studies to enable an understanding of the practical implications of the income tax law. Further, to enable the students to apply the law practically, presentations by students and online filing of returns is included in the teaching learning process.

Objective:

To help the students to acquire the conceptual knowledge of the corporate accounting and to learn the techniques of preparing the financial statements of corporate.

Course Learning Outcomes

After completing the course, the student shall be able to:

1. Develop an understanding of accounting for share capital and debentures.
2. Prepare financial statements of a company.
3. Develop an understanding of cash flow statements.
4. Understand the accounting for amalgamation and liquidation of companies.
5. Prepare consolidated balance sheet for Holding company.

Teaching Learning Process

Theory/ numerical with examples

Objective:

The objective of this course is to familiarize students with the basic statistical tools used for managerial decision-making.

Course Learning Outcomes

After completing the course, the student shall be able to:

1. Acquire a fair degree of proficiency in comprehending statistical data, processing and analyzing it using descriptive statistical tools.
2. Gather knowledge about various probability concepts and distributions and their applications in business.
3. Understand the relationship between two variables using concepts of correlation and regression and its use in identifying and predicting the variables.
4. Develop an understanding of the index numbers and their utility in daily life and stock market. Become aware of the patterns revealed by the time series data and to use it to make predictions for the future.

Teaching Learning Process

Detailed attention is given to both theoretical and practical portions, for an in depth understanding of the students. Numerical and practical problems are solved in the class with active participation of the students.

Objective:

The purpose of the Course is to orient the learner toward entrepreneurship as a career option and creative thinking and behavior.

Course Learning Outcomes

After completing the course, the student shall be able to:

1. Understand the concept of entrepreneurship in the context of Indian economic scenario.
2. Link the individual’s capability and strength as a guiding factor towards entrepreneurial orientation.
3. Understand social support system for gaining strength towards entrepreneurial preferences.
4. Understand entrepreneurial process for initiating new venture creation.
5. Understand various dimensions of managing a business enterprise after its formation.

Teaching Learning Process

The teaching learning process involves lectures supported by case studies of the emerging entrepreneurs.

Objective:

To acquaint the students with basic concepts used in cost accounting, various methods involved in cost ascertainment and cost accounting book keeping systems.

Course Learning Outcomes

After completing the course, the student shall be able to:

1. Understand thoroughly the conceptual framework of Cost Accounting; identification of differences between financial and cost accounting; cost concepts and elements of cost; preparation of cost sheet. 
2. Understand the accounting for control of material and labour cost.
3. Develop ability to understand classification, allocation, apportionment and absorption of overheads in cost determination; under and over absorption of overheads; treatment of various item of overheads. 
4. Develop ability to calculate the cost of products, jobs, contracts, processes and services after understanding the basic concepts and processes involved in them.
5. Understand cost accounting book keeping systems and reconciliation of cost and financial account profits.

Teaching Learning Process

Theory, numerical and analysis through theoretical cases.

Objective:

The objective of this course is to familiarize the students with the basic mathematical tools, with an emphasis on applications to business and economic situations.

Course Learning Outcomes

After completing the course, the student shall be able to:

1. Comprehend the concept of systematic processing and interpreting the information in quantitative terms to arrive at an optimum solution to business problems.
2. Develop proficiency in using different mathematical tools (matrices, calculus, linear programming, and mathematics of finance) in solving daily life problems.
3. Acquire competence to use computer for mathematical computations, especially with Big data.
4. Obtain critical thinking and problem-solving aptitude.
5. Evaluate the role played by mathematics in the world of business and economy.

Teaching Learning Process

This course is well structured and sequenced to attainment of knowledge and skills. It will constitute an important aspect of teaching learning process. The Teaching Learning Process involves lectures supported by group tutorials, open ended projects and self-study.

Objective:

The objective of this course is to provide basic knowledge of concepts, principles, tools and techniques of marketing.

Course Learning Outcomes

After completing the course, the student shall be able to:

1. Develop understanding of basic concepts of marketing, marketing philosophies and environmental conditions effecting marketing decisions of a firm.
2. Understand the dynamics of consumer behaviour and process of market selection through STP stages.
3. Understand and analyze the process of value creation through marketing decisions involving product development.
4. Understand and analyze the process of value creation through marketing decisions involving product pricing and its distribution.
5. Understand and analyze the process of value creation through marketing decisions involving product promotion and also to equip them with the knowledge of various developments in marketing area that may govern marketing decisions of a firm.

Teaching Learning Process

The Teaching Learning Process consists of combination of various audio-visual materials, case studies and group discussions on various dimensions of marketing.

Objective:

This course seeks to enable the student to grasp the major economic problems in India and their solution.

Course Learning Outcomes

After completing the course, the student shall be able to:

1. Get familiar with the different phases of Indian economy’s growth and development.
2. Understand why there was policy change from state-led economy to the market led economy.
3. Know the facts related to dismal growth of economic and social indicators.
4. Analyze the impact of global economic crisis and the strategies adopted domestically and globally to resolve the crisis situation.
5. Relate the economic issues with the current competitive business environment and to examine its impact.
6. Suggest the alternative policy options for the economic and social improvement. 

Teaching Learning Process

Teaching Learning Process involves classroom lectures in order to familiarize the students with the trend followed by Indian economy and case studies relating to the issues faced by the economy.

Objective:

To enhance skills for effective and contemporary applications of E-commerce in Business.

Course Learning Outcomes

After completing the course, the student shall be able to:

1. Understand the basics of E-commerce, current and emerging business models.
2. Familarize with basic business operations such as sales, marketing, HR etc. on the web.
3. Enhance the students’ skills for designing and developing business website.
4. Identify the emerging modes of e-payment.
5. Understand the importance of security, privacy, ethical and legal issues of e-commerce.

Teaching Learning Process

Teaching Learning Process includes combination of various learning methods like audio-visual materials, classroom presentations, expert lectures(Webinar), case studies and group discussion using ICT (such as: WhatsApp group, Google Group, Etc.).

Objective:

To provide computer skills and knowledge for commerce students and to enhance the students to understands the usefulness of information technology tools for business operations.

Course Learning Outcomes

After completing the course, the student shall be able to:

1. Understand the various concepts and terminologies used in computer networks and internet and be aware of the recent developments in the fast changing digital business world.
2. Handle document creation for communication. Acquire skills to create and make good presentations.
3. Make various computations in the area of accounting and finance and represent the business data using suitable charts. He/She should be able to manipulate and analyze the business data for better understanding of the business environment and decision making.
4. Understand and apply the various database concepts and tools in the related business areas with the help of suggested popular software.

Teaching Learning Process

Teaching Learning Process involves lectures supported by group discussion, real life projects, open ended projects and hands-on-practice in computer labs.

Objective:

To familiarize the students with the principles and practices and applications of financial management in modern business organization.

Course Learning Outcomes

After completing the course, the student shall be able to:

1. Explain the nature and scope of financial management as well as time value of money and risk return trade off.
2. Analyze capital budgeting process and capital budgeting techniques.
3. Estimate various capital structure theories and factors affecting capital structure decisions in a firm.
4. Critically examine various theories of dividend and factors affecting dividend policy.
5. Evaluate working capital requirement of a firm.

Teaching Learning Process

As course of Fundamentals of Financial Management is designed to familiarize the students with the principles and practice of financial management, the teaching learning process involves lectures, seminars, project work, practical labs and case studies for developing better understanding of the concepts.

Objective:

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

Course Learning Outcomes

After completing the course, the student shall be able to:

1. Understand the meaning and scope of Banking with functions of Banks and their role in banking industry.
2. Familiarize with regard to operations of Banking and various services and benefits. Develops insights on lending operations of banking and causes of NPA into banking sector.
3. Acquaint with the concept of Insurance through functions and fundamental principles of Insurance.
4. Understand the types of Insurance and Regulatory framework of Insurance.

Teaching Learning Process

As the course is designed To impart knowledge about the basic principles of the banking and insurance, the teaching learning process is based on lectures, seminars, workshops, project work and cases studies of various banks.

Objective:

The objective of the course is to familiarize the students with the basic concepts, tools and techniques of advertising used in marketing of products and services.

Course Learning Outcomes

After completing the course, the student shall be able to:

1. Understand the communication objectives behind advertising and promotions.
2. Understand the various advertising and media elements in the advertising decisions.
3. Identify the ethical and legal issues of advertising.  

Teaching Learning Process

The teaching learning process involves lectures, classroom presentations, activities relating to advertisement development and analysis of the ethical and legal issues.

Objective:

To impart the students, knowledge about the use of financial statements, cost and other data for the purpose of managerial planning, control and decision making.

Course Learning Outcomes

After completing the course, the student shall be able to:

1. Understand thoroughly the conceptual framework of Management Accounting, identification of differences between different forms of accounting–Financial, Cost and Management, and also make distinction between cost control and cost reduction.
2. Understand the concept of marginal cost and marginal costing, preparation of income statements using absorption and variable costing, learning of cost-volume-profit analysis and break-even analysis using mathematical and graphical approaches, and their applications in business.
3. Understand the concept of relevant and irrelevant costs and make decisions relating to different business situations using marginal costing and differential costing techniques.
4. Understand budgetary control system as a tool of managerial planning and control, ability to prepare various types of budget. Ability to understand standard costing system as a tool of managerial control and calculation of variances in respect of each element of cost and sales, control ratios.
5. Understand management accounting issues of Responsibility accounting, Divisional performance measurement and Transfer pricing.

Teaching Learning Process

Theory, numerical, classroom presentation and analysis of theoretical cases.

Objective:

To enable the students to understatnd the concepts of industrial relations including trade unions, collective bargaining, discipline and various labour enactments.

Course Learning Outcomes

After completing the course, the student shall be able to:

1. Understand evolution of industrial relations and its significance in managerial world.
2. Imbibe how to interact, negotiate and transact with trade unions.
3. Acquaint with the basic framework of collective bargaining and workers’ participation in management.
4. Design and understand the discipline measures and address grievance mechanisms. Understand the legal structure provided for grievance handling under the Industrial Disputes Act 1947.

Teaching Learning Process

The teaching learning process plays a vital role in instilling in the student the curiosity to study the subject law. It includes lectures through presentations of case laws, expert lectures, role plays , seminars , tutorials , project- based learning. Case study approach is widely followed.

Objective:

To provide knowledge of auditing principles, procedures and techniques in accordance with current legal requirements and professional standards and to give an overview of the principles of Corporate Governance and Corporate Social Responsibility.

Course Learning Outcomes

After completing the course, the student shall be able to:

1. Differentiate between different aspects of auditing especially for internal check, internal control and for overall corporate governance.
2. Understand the concept of corporate governance in organizations and its essence for management.
3. Provide and assimilate information leading to failure of organization and corporate scams.
4. Comprehend the governance framework for an organization provided by different regulatory bodies in India and Abroad.
5. Recognize the essence of ethics in business.

Teaching Learning Process

The teaching learning process includes classroom lectures and presentations on provisions of audit. This would be supplemented by case studies to enable an understanding of the practical aspects of corporate governance.

Objective:

To impart knowledge of principles and provisions of GST and Customs Law, the important legislation dealing with indirect tax system in India, and to enable the students to apply the same practically.

Course Learning Outcomes

After completing the course, the student shall be able to:

1. Connect with the genesis of goods and services tax (GST), decipher the constitutional amendment carried out to install GST in India and comprehend the composition and working of GST council.
2. Understand the meaning of supply under GST law, differentiate between intra-state and inter-state supply, comprehend rules related to the place of supply and compute the value of supply.
3. Comprehend the utilization of input tax credit, and the reverse charge mechanism of paying GST and to know the procedure for claiming refund under GST law.
4. Understand the provisions for registration under GST along with special provisions such as those related to anti-profiteering, avoidance of dual control, e-way bills and penalties.
5. Know the basic concepts of Customs Act and to compute the assessable value for charging custom duty.

Teaching Learning Process

The teaching learning process includes classroom lectures to introduce students to the provisions of GST and customs law. This would be supplemented by case studies and classroom presentations to enable an understanding of the practical aspects of GST and customs law in India. In addition, group discussion is included in the teaching learning process.

Objective:

This course seeks to enhance the skills needed for computerized accounting system and to enable the students to develop simple accounting applications.

Course Learning Outcomes

After completing the course, the student shall be able to:

1. Understand Computerized Accounting System environment.
2. Create structure of Computerized Accounting System for a business firm.
3. Record day to day business transactions in Computerized Accounting System.
4. Make necessary tax adjustments while recording business transactions and to generate various Accounting Reports for analysis and decision making.
5. Perform verification and audit activities for the voucher entries passed in computerized accounting environment.

Teaching Learning Process

Teaching Learning Process involves introduction of computerized accounting system with the help of lectures and computer lab classes.

Objective:

To familiarize the students with different investment alternatives, introduced them to the framework of their analysis and valuation, and highlights the role of investor protection.

Course Learning Outcomes

After completing the course, the student shall be able to:

1. Explain investment environment and concept of risk & return.
2. Understand bond valuation & role of credit rating agencies.
3. Examine equity approaches.
4. Analyze two securities portfolio using Harry Markowitz model, Calculating portfolio risk and return, explaining CAPM and evaluating Mutual Funds and Financial derivatives.
5. Evaluate investors protection framework.

Teaching Learning Process

Teaching learning process is based on lectures, seminars, workshops, project work and cases studies and classroom presentations.

Objective:

To provide the student a basic knowledge of financial markets and institutions and to familiarise them with major financial services in India.

Course Learning Outcomes

After completing the course, the student shall be able to:

1. Understand the meaning and scope of financial markets as well as institutions in India.
2. Understand the concepts of Money Market and Capital Market
3. Explain Commercial Banking and its Current developments.
4. Explain the concept of Non-Banking Financial Companies (NBFC’s).
5. Examine the Financial Services Industries.

Teaching Learning Process

As the course is designed to enable the students to provide students an overview of financial markets & institutions in India and familiarize them with important fee and fund based financial services, the teaching learning process will be based on lectures, seminars, and project work.

Objective:

The course provides basic understanding of business research and analytics. Primary objective of this course is to orient and develop a research acumen among students and also to acquaint them with fundamentals of research. It also aims to equip the students with analytical skills to enhance business decision making in real life situations.

Course Learning Outcomes

After completing the course, the student shall be able to:

1. Understand meaning and scope of business research.
2. Familiarize with research terminologies and various types of research design.
3. Get an insight into various scaling techniques and sources of data collection.
4. Get acquainted with various techniques of data analysis and its implications.
5. Have basic learning of analytics in business.

Teaching Learning Process

The teaching learning process would involve lectures, research paper analysis, activities on literature review and data collection and analysis and their implications