Académique Documents
Professionnel Documents
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B.COM I SEMESTER
B.COM IV SEMESTER
B.COM V SEMESTER
B.COM VI SEMESTER
BCM603 PROJECT 3
NOTE: STUDENTS MAY CHOOSE ANY ONE SPECIALIZATION AREA (EITHER BANKING OR
FINANCE) AND WILL HAVE TO STUDY ANY FOUR SUBJECTS FROM CHOSEN AREA OF
SPECIALIZATION
BANKING SPECIALIZATION
Subject Code Course Name L-T-P Credit Comments
BCM604 RETAIL BANKING 3-0-0 3 New Syllabus
BCM 605 MANAGEMENT OF 3-0-0 3 New Syllabus
BANKING OPERATIONS
BCM606 BANK RISK 3-0-0 3 New Syllabus
MANAGEMENT
BCM607 ISLAMIC BANKING 3-0-0 3 New Syllabus
BCM608 ACCOUNTING AND 3-0-0 3 New Syllabus
FINANCE FOR BANKERS
BCM 609 INTERNATIONAL 3-0-0 3 New Syllabus
BANKING
FINANCE SPECIALIZATION
Subject Code Course Name L-T-P Credit Comments
BCM610 PORTFOLIO 3-0-0 3 Old BBM Syllabus
MANAGEMENT 2009-BMFIN603
BCM611 WORKING CAPITAL 3-0-0 3 Old BBM Syllabus
MANAGEMENT 2009 BMFIN502
BCM612 FUNDAMENTALS OF 3-0-0 3 New Syllabus
INVESTMENTS
BCM613 MANAGEMENT OF 3-0-0 3 New Syllabus
FINANCIAL SERVICES
BCM614 INTERNATIONAL 3-0-0 3 New BBA Syllabus
FINANCE 2012 BBA 6015
BCM615 INSURANCE 3-0-0 3 New syllabus
MANAGEMENT
B.COM
SEMESTER I
BCM 101 BUSINESS ORGANISATION
Module I
Meaning and definition of business essentials & scope of business Classification of Business
Activities, Meaning, Definition,Characteristics and objectives of Business Organisation,
Evolution of Business Organisation . Modern Business, Business & Profession.
Module II
Business Unit, Establishing a new business unit. Meaning of Promotion. Features for business,
Plant location, Plant Layout & size of business unit.
Module III
Forms of Business Organisation. Sole Proprietorship, Partnership, Joint Stock Companies & Co-
operatives
Module IV
Module V
Business Combination Meaning Causes, Objectives, Types and Forms, Mergers, Takeovers and
Acquisitions.
Module VI
Suggested Books:
1. Y. K. Bhushan, Business Organisation and Management, Sultan Chand, New Delhi.
2. Chottorjee S.K. Business Organisation
3. Jagdish Prakash Business Organistaton and Management
4. Om Prakash Business Organisation
5. Sherlekar S.A. Business Organisation and Management
6. Singh & Chhabra Business Organisation
BCM 102 FINANCIAL ACCOUNTING - I
1. Accounting:
Basics of Accounting, Accounting Mechanics (Double Entry System, Classification, Golden
Rules, Concepts and Conventions.)
3. Final Accounts:
Trading Account, Profit and Loss Account, Balance sheet, Closing entries, Assets and their
Classification, Liabilities and their Classification, Uses and Limitations of Balance sheet.
6. Bills of Exchange:
Parties to a Bills of Exchange, Types, Promissory Notes, Distinction between Promissory
Notes and Bills of Exchange, Dishonor of Bills,
Text Books:
a) Grewal, T.S (2003) Introduction to Accountancy; S. Chand & Company Ltd. (1,2,3,5,6)
b) Frankwood.& Alan Sangster. (2008). Business Accounting, Pearson education limited,
11th ed. (3,4,7)
Reference Book:
a) Hanif and Mukherjee (2003), Modern Accountancy Volume 1, Tata McGraw Hill
Publishing Company limited, New Delhi, 2nd ed.
b) Robert. N.Anthony.,David.F.Hawkins., Kenneth.A.Merchant.(2004). Accounting Text
and Cases, Tata McGraw Hill Publishing Company Limited, New Delhi, 11th ed.
BCM 103: BUSINESS ECONOMICS
Module I
Nature & Scope of Managerial Economics Micro Economics & Macro Economics &
its link with Managerial Economics & its applications
Module II
Module III
Production & cost Estimation Production Function, types of production function- one and two
variables, cost concepts, Short & Long Run Cost Curves, Economies and diseconomies of scale,
Module IV
Pricing & Pricing Decisions Market Structure & Price behavior, Perfect Competition,
Monopoly, Monopolistic Competition, Oligopoly & Market Concentration, Oligopoly
models, Non Price Competitions, Entry Barriers, Game Theory, Price Discrimination &
Dumping
Module V
Investment, Financing & Long term investment decision, Risk analysis, Risk and
uncertainty in Managerial Decision Making, Utility Theory & Risk Aversion
Module VI
Macro Economics & Business: Business cycle & Business Policies, Theories of Business cycle.
Monetary & non-Monetary Policies
BOOKS RECOMMENDED
1. Managerial Economics D. Salvatore
2. Managerial Economics Mote Paul Gupta
3. A study of Managerial Economics D. Gopalkrishnan
4. Managerial Economics Gupta G. S.
5. Managerial Economics D. M. Mithani
6. Modern Micro Economics _ A. Koutyiannis
7. Principles of Managerial Economics - Davis, J.R. and Chand,
BCM 104- GENERAL PRINCIPLES OF MANAGEMENT
Module-1
Introduction to Management:
Definition, Nature, Types of Managers, Managerial skills and Levels, Basic Functions of
Management
Module 2
Evolution of Management Theory:
Scientific ManagementF.W. Taylor, Henry L Gantt, Frank and Lillian Gilbreth, Theory
of Henry Fayol, Fayols vs Taylors comparison. Behavioural Model of Management
(Hawthorne studies), Modern Theories of Management (Systems Management School,
Situational Approach School)
Module 3
Planning:
Definition, Nature, Importance, Types of Planning (from Koontz-Weihrich), Steps in
Planning (from Koontz-Wiehrich), Planning Premises
Module 4
Organizing:
Concept, Definition, Formal and Informal Organisation, Organizational Structure
(Functional Organisation, Product/ Market Organisation and Matrix Structure), Span of
Management (concept and factors influencing the Span of Management), Delegation of
authority
Module 5
Staffing:
Definition, Factors affecting StaffingThe External and Internal Environment, Identification
of Job Requirements, Job Design, Recruitment, Selection (process and limitations of
Selection Process)
Module 6
Leadership:
Definition, Leadership Characteristics
Module 7
Directing and Controlling:
Meaning of Motivation, Primary Motives, Secondary Motives, General Motives, Meaning,
Need of Control, Control Process, Traditional Control Devices
Text Books:
a) Koontz, H. and Weihrich, H (1998) & (2001) Essentials Of Management (Tata McGraw
Hill: New Delhi) Edition- 5th and 10th
b) L.M.Prasad Principles and Practice of Management (2001) Sultan Chand and Sons -
Edition- 5
Reference Books:
a) Stoner, Freeman and Gilbert, Management (Prentice Hall of India: New Delhi)Edition -5
b) Luthans, F. Organization Behaviour (McGraw Hill: New Delhi)
BCM 105 BUSINESS STATISTICS
Module 1
Introduction to Statistics:
Definition, Function & Scope of Statistics. Collection of Data. Classification, Frequency
Distribution, Diagrammatic and Graphic Presentation of Data.
Module 2
Measures of Central Tendency:
Arithmetic Mean, Median, Mode, Geometric Mean and their merits and demerits, Weighted
Arithmetic Mean.
Module 3
Measures of Variation:
Methods of studying variation- Range, Average deviation, Standard deviation, Coefficient of
Variation.
Module 4
Correlation Analysis:
Methods of Studying Correlation Karl Pearsons coefficient of correlation, Spearmans
Rank Correlation for ungrouped frequency distribution, Coefficient of determination.
Module 5
Regression Analysis:
Equation of Regression Lines for Ungrouped frequency distribution.
Module 6
Business Forecasting through Time Series Analysis:
Time Series and its Components Linear and Non-linear Trend, Seasonal Variations and
Irregular Variations. Straight line trend-Methods of measurement-Freehand or Graphic Method,
Method of Semi-Averages.
Module 7
Basic Concepts in Probability:
Counting Rules, Permutations and Combinations. Venn Diagram, Events, Set Operations
on Events, Dependent and Independent Events, Introduction to Probability, Conditional
Probability, Addition and Multiplication- Rules of Probability.
Note : The treatment of the subject matter is to be application oriented. The proof of
theorem and derivation of formulae is not required.
Text books:
a) Gupta and Gupta.(2006), Business Statistics. (Sultan Chand & Sons: New Delhi).14th ed.
b) Chandan, J.(2003), Statistics for Business Economics. (Vikas Publishing House) Second
Reprint
Reference books:
a) Richard I. Levin and David S. Rubin.(2009), Statistics for Management.(Pearson: New Delhi)
7th ed.
b) Hogg (2004), Introduction to Mathematical Statistics (Pearson: New Delhi) 5thed.
BCM 106 Fundamentals of Computing
2. Data Representation:
Representation of Characters in Computers, Representation of Integers and Real in
binary, Hexadecimal Representation of Numbers, Conversion between Different Number
Systems.
3. Binary Arithmetic:
Binary Addition, Binary Subtraction, Signed Numbers, Twos Complement
Representation of Numbers, Addition/Subtraction of Numbers in 2s Complement
Notation, Binary Multiplication, Binary Division.
4. Computer Input/Output Unit
Description of Computer Input Units Other Input Methods, Computer Output Units.
5. Memory:
Memory Cell Memory Organization Read-only Memory, Serial-access Memory
Physical Devices Used to Construct Memory, Magnetic Hard Disk, Floppy Disk
Drives, CDROM, Magnetic Tape Drives.
6. Computer Networks: Need for Computer Communication Networks, Internet and
World Wide Web, Communication Protocols, Local Area Networks
7. Operating Systems:
Why We Need an OS, Batch OS, Multiprogramming OS, Time-Sharing OS, Unix OS.
Text Book:
Reference Books :
Course Description
This course enables students to carry out the basic documentation, analysis and presentation
activity. Students are learnt working with MS Word, MS Excel, and MS power point. This
facilitates student in successfully maintaining documents, data analysis and preparing effective
presentation in their professional activities.
Microsoft Word
Microsoft Excel
1. Spreadsheet Basics
About Worksheets and Workbooks, Adding and renaming worksheets, Toolbars, Formula
Bar, Opening, Closing and Saving a Worksheet, Adding worksheets, rows, and columns,
Moving and copying cells, Freeze panes
2. Formatting Cells
Format Font, Format Number, Dates and times, Inserting Columns and Rows,
Edit, Copy and Paste Cell contents, Fill Cells with Series, Format Cell Borders,
Format Data Tables Automatically
Microsoft PowerPoint
2. Designing Slides
Viewing and Changing Presentations Master, Formatting Text and Bullets Throughout a
Presentation, Coloring Shading a Slide background, Inserting
a Picture and a Clip Art Image, Adding Tables and Charts in a Slide
Text Books
Reference Books
6. Report Writing:
Learn the meaning, objectives and features of a Business Report. Learn the various steps
of writing a Report.
This course familiarizes the students with the Accounting treatments in Hire Purchase and
Installment Purchase Systems. It develops understanding of Departmental Accounting
System. It acquaints the students with Accounting concepts in Partnership firm. It also
enables the students to comprehend the Accounting concepts involved for issue and allotment
of shares and debentures.
Text Books
1. T S Grewal, Introduction to Accountancy, I Edition, S Chand & Co/- {1,2}
2. H. Chakraborthy Advanced Accountancy ,Oxford University Press, Edition 1 {3}
3. A.Mukherjee., M.Hanif. (2000). Modern Accountancy. Volume 1.Tata Mc Graw Hill
Publishing Company Limited, New Delhi {4,5,6,7}
BCM 203 Principles of Marketing
Course Description:
This subject intends to provide the knowledge about the basic concept of marketing, the main
aim of the subject is to give the theoretical inputs of marketing. The objective of the subject is to
provide the in-depth knowledge about the 4ps of Marketing and Marketing environment and
make students aware about different factors (external & Internal).
1. Introduction to Marketing:
Definition of Market and Marketing, Core Concepts of Marketing, Marketing and Selling
(concepts and differences)
2. The Marketing Environment:
Elements of Companys Micro and Macro environment
3. Market Segmentation:
Concept, Needs, Variables/Bases for Segmenting Consumer Market, Attributes of Effective
Segmentation, Concept of Target Market, Selection of Target Market
4. Product Management:
Definition of Product, Classification of Product and Levels of Product, Concept of Product
Line, Product Line Decisions, Product Mix Definition, Definition of Brand and Brand
Equity, Selection of Brand Name,
5. Pricing Decisions:
Concept of Price, Factors Influencing Pricing, Methods of Pricing (Cost based and
Competition oriented )
6. Channel Management:
Concept and Importance of Distribution Channels, Functions of Marketing Channel, Types
of Marketing Intermediaries, Channel Design Decision
7. Marketing Communication:
Definition, Concept of Integrated Marketing Communication, Introduction to elements of
Promotion Mix
Text Books:
Ramaswamy, V.S. and Namakumari, S. (2010), Marketing Management; Macmillan:
Publishers India Ltd, 4th edition. (Topic: 1,2,3,4 & 6)
Kotler, P. and Armstrong G. (2004) Principles of Marketing; Pearson Prentice Hall: New
Delhi, 10th edition. (Topic: 3,5,6 & 7)
Reference Books:
Keegan W.J (2009) Global Marketing Management; Pearson Prentice Hall: New Delhi, 7 th
edition.
Neelamegaham .S. (2006) Marketing in India; Vikas publishing house Pvt. Ltd. 3rd edition
BCM 204 BASICS OF FINANCIAL MANAGEMENT
Course Description
This course aim is to provide the understanding of financial management. Financial
management is a managerial activity which is concerned with the planning and controlling of
the firms financial resources. The theory of financial management provides the firm with
conceptual and analytical insights to make the finance decision skillfully.
Text Books:
a) Chandra, P. Financial Management-Theory & Practices (2008) (Tata-Mcgraw Hill: New
Delhi).7thed.(Topics 1-7)
b) Pandey,I.M. Financial Management(2004) (Vikas: New Delhi)9th ed.(Topics 1-7)
c) M Y khan Financial Management(2007);Tata-Mcgraw Hill: New Delhi).5thed.(Topic1-7)
Reference Books:
a) Van Horne, Financial Management & Policy (2002) (Pearson Education Asia).12th ed.
BCM 205 Business Mathematics
Module I
Matrices and Determinants
Definition of matrix, types of matrices, Algebra of matrices, properties of determinants,
calculation of values of determinants up to third order. Adjoint of matrix, elementary row
operations, finding inverse of a matrix, solution of system of linear equations having unique
solution and involving not more than three variables.
Module II
Linear Programming
Formulation of LPP
Module III
Graphical Method of Solution
Problems relating to two variables including the case of mixed constraints
Module IV
Simplex Methods
Solution of problems with up to three variables, including the cases of mixed constraints, duality,
Sensitivity Analysis
Module V
Compound Interest
Different types of interest rates, concept of present value and amount of a sum.
Module VI
Annuities
Types of annuities, present value and amounts of an annuity including the case of continuous
compounding. Problems related to sinking funds.
References:
Bindra Prasad and P. K. Mittal, Fundamentals of Business Mathematics, Har Anand
Publications, New Delhi
Soni, R.S., Business Mathematics, Pitambar Publishing House
Kapoor V. K., Business Mathematics, Sultan Chand & Sons.
BCM 206-ORGANIZATIONAL BEHAVIOUR
Course Description:
This course aims at providing an in depth understanding of Organizational Behavior (OB) to the
students at an undergraduate level. Thats why; the course is designed in such a way that a
thorough knowledge & understanding of the human behavior at work could be transferred to
them. Initial modules discussed about the history and contribution made by different streams to
OB. In the middle of the syllabus, the foundation and formation of individual behavior are
discussed such as; perception, attitude, personality, motivation, leadership etc...In the later part
of the syllabus focus is on the understanding and application of OB in group and overall
organizational context. The application of OB in terms of Conflict management, understanding
group dynamics, interpersonal effectiveness and organizational culture has been discussed at last.
Reference Books
Course Description
This course aims to introduce through computer in solving accounting problems. Focuses on
presenting the accounting cycle and financial statement. preparation in a computerized system
and other applications for financial accounting.
The basic Computer Accounting helps the student to use a computerized accounting system to
record financial transactions and complete the business financial statements.
1) Computerized Accounting
Introduction to Computerized accounting, Essentials of computerized accounting, Features of
Computerized Accounting, Advantages and Disadvantages of computerized accounting,
Computerised Vs Manual accounting
3) Accounting Vouchers
Types of Vouchers - Contra voucher, payment voucher, receipt voucher, sales voucher.
Editing and Deleting of vouchers voucher numbering and customizing of vouchers.
5) Ledger
Creation of ledger, entering of transaction and preparation of Ledger.
6) Subsidiary Books
Preparation of various books - Purchase books, Purchase return book, Sales book, Sales
return book, Cash book.
Text books: a) Frankwood., & Alan Sangster. (2008). Business Accounting, Pearson education
limited. 11th ed.(1,3,4,5,6,7), b)J.R.Monga (2004). Financial Accounting concepts and
application, Volume -1: Text. Mayoor paperbacks. 18th ed. (1,7)
Reference Books:
a. Robert. N.Anthony.,David.F.Hawkins., Kenneth.A.Merchant.(2004). Accounting Text
and Cases. Tata McGraw Hill Publishing Company Limited, New Delhi, 11th ed.
b. Hanif and Mukherjee (2003), Modern Accountancy Volume 2, Tata McGraw Hill
Publishing Company limited, New Delhi, 2nd ed.
B.COM
SEMESTER III
BCM 301 E-COMMERECE
Course Description:
This course on E-Commerce provides an overview of the current and next generations of e-
commerce. It helps in understanding the major driving forces behind e-commerce: technology
change, business development, and social aspects. These driving forces have been represented in
the seven modules and together they provide a coherent conceptual framework for understanding
e-commerce. This course offers in-depth coverage of concepts in ecommerce technology, the
internet, different protocols , cyber security, and electronic payment.. Its unifying conceptual
framework built around the themes of business, technology, and society will help the students
make sense out of the development of this field.
1. Introduction to E-Commerce:
Features of E-Commerce, Conceptual Framework of E-Commerce, Electronic Means of doing
Business, Defining E-commerce, Forces Effecting E-Commerce, E-Commerce on Private
Network
7. Legal issues : Laws for E-Commerce, Issues of Trademarks & Domain Names
Reference Books:
b) Kalakota, R. & Whinston, A.B. (1996), Frontiers of Electronic Commerce, London, Addison-
Wesley
BCM 302 Management Accounting
Module I
Management Accounting Nature and Scope Difference between Cost Accounting,
Financial Accounting and Management accounting Recent Trends in Management
Reporting.
Module II
Analysis and Interpretation of financial Statement: - Meaning- Types and Methods of
Financial Analysis Comparative statements Trend Analysis Common size
statements (a general discussion only).
Module III
Ratio Analysis: - Meaning Nature uses and limitations of Ratios liquidity, profitability,
Turnover ,Solvency, Leverage, Market test ratios Constructions of Financial Statements from
ratios Judgment of financial stability through ratios (Stress to be given to problem solving and
interpretation skills )
Module IV
Fund Flow and Cash Flow Analysis:
a. Fund Flow Statements : Meaning and concept of fund Current and Non-
Current Accounts Flow of Fund Preparation of Fund flow statements uses
and significance
b. Cash Flow Statement : Difference between fund flow statement and cash flow
statements Preparation of cash flow statements as per AS-3 Norms Direct and
Indirect methods.(Stress to be given to problems)
Module V
Managerial decision making with the help of C.V.P. Analysis : Marginal Costing-
Fixed Cost, Variable Cost, Contribution, P/V ratio, Break Even Analysis Algebraic
and Graphic presentation Decision making: Fixation of Selling Price Exploring
new markets make or buy-key factor Product Mix Operate or Shutdown
Module VI
Responsibility Accounting Concept Significance Responsibility centers-
Activity Based Costing (General outline only)
Text Books:
1. Dr. S.N. Maheswari: Management Accounting
2. Sexana: Management Accounting
3. Made Gowda: Management Accounting
4. Dr. S.N. Goyal and Manmohan: Management Accounting
5. B.S. Raman: Management Accounting
6. R.S.N. Pillai and Bagavathi: Management Accounting
7. Sharma and Gupta: Management Accounting
BCM 303 Business Regulatory Framework
Module I
Indian Contract Act,1872 Contract- Nature and classification of contracts-offer and
acceptance-consideration- capacity of parties-free consent- coercion- undue influence
misrepresentation- fraud- mistake- void agreements- discharge of contract- breach of
contract and remedies-contingent contracts-quasi-contracts
Module II
Special contracts-Contract of Indemnity- meaning nature- right of indemnity holder
and indemnifier Contract of Guarantee-meaning nature and features- surety and cosurety
rights and liabilities- discharge of surety from his liability Contract of Bailment and Pledge-
rights and duties of bailer and bailee, pledger and pledgee- pledge by non owners- Agency-
creation of agency duties and liabilities of agent and
principal-termination of agency.
Module III
Sale of Goods Act, 1930-Contract for sale of goods-Meaning essentials of a contract of
sale Conditions and Warranties- caveat emptor-sale by non owners- rules as to delivery
of goods- auction sale -rights of unpaid seller
Module IV
The Consumer Protection Act,1986 Definition consumer complainant goods
service complaint unfair trade practices restrictive trade practices rights and
remedies for consumers - consumer protection council consumer disputes redressal
agencies.
Module V
The Information Technology Act, 2000 Digital signature digital signature certificate
electronic records and governance - certifying authorities cyber crimes offences
and penalties under IT Act,2000.All the acts will cover in detail meaning, objectives, scope,
provisions, coverage, registrations, rights, penalties, fixation and tribunals.
Module VI
Negotiable Instruments Act, 1881 - Kinds and characteristics of negotiable instruments; Holder,
Course, privilege of holder-in due course, negotiation, crossing cheques and types of crossing,
bouncing of cheques
Module VII
FEMA Foreign Exchange Management Act, 1999- dealings in foreign exchange. Holding of
foreign exchange, Capital and current account transactions, export of goods and services.
Reference Books:
1. Balchandani: Business Laws
2. S.D.Geet and M.S. Patil: Business Laws
3. S.S. Gulshan: Business Laws
4. B.S.Moshal: Business & Industrial Law
5. N.D.Kapoor: An Introduction to Mercantile Laws
6. M.C. Kuchal: Business Laws
7. Government of India: Information Technology Act, 2000
BCM 304 BUSINESS ETHICS
Module 1:
Introduction to Business Ethics, Ethical principles in business: Utilitarianism, Justice and
Fairness. Importance and scope of business ethics
Module 2:
Ingraining ethical process in life & work. Relevance of ethics in the marketplace
Module 3:
Corporate Social Responsibility (CSR)-Concept and relevance of CSR in present business world.
Introduction to Corporate governance
Module 4:
Board of Governors; Role and responsibilities, Ethics and Environment; The ethics of Consumer
protection and environment.
Module 5:
Business and its internal constituencies: Employee issues, the individual in the organization.
Module 6:
Case study of CSR practices and strategies of selected companies from India, USA, Europe and
UAE.
This course aim is to provide the understanding of financial markets. The financial system is
the life line of the economy. A well developed financial system greatly facilities economic
development of a country. The financial system consists of financial institutions, markets,
instruments and financial services. Mobilization of savings is done by financial institutions in
financial markets through financial instruments.
This course is designed for the students to understand the concept of financial system,
financial markets, and various financial assets used in financial markets. Describe major
financial markets such as money market and capital market, and various sub markets of these
two markets.
3. Central banking System: Introduction, Functions of Apex Bank of the Country, credit
control via reserve requirements, selective credit control, advances to priority and non-
priority sector, Qualitative Credit Control
6. Primary Markets: Concept, methods of raising funds (Public & Rights Issue, Private
placements)
Text Books:
a) Khan, M.Y, Financial System(2005) ,Tata McGraw Hill Book Co.4th ed.(Topics 1,2,5,6,7)
b) Gordon and Natarjan Financial Markets and Services (2009), Himalaya publishing
House.(Topics 1,2,5,6,7)
Reference Books: a) Anthony Saunders, Marica Million Cornettt Financial Markets and
Institutations (2009) a modern perspective, Tata McGraw Hill Book Co,2nd ed.
BCM 306 Human Resource Management
Course Description:
Human Resource Management (HRM) is the function within an organization that focuses on
recruitment of, management of, and providing direction for the people who work in the
organization. It is also the organizational function that deals with issues related to people such as
compensation, hiring, performance management, organization development, safety, wellness,
benefits, employee motivation, communication, administration, and training. The first goal is to
effectively make use of the talents and abilities of employees to achieve the operational
objectives that are the ultimate aim of the organization. Along with realizing the goals of the
organization, Human Resource management also seeks to ensure that the individual employee is
satisfied with both the working environment and the compensation and benefits that he or she
receives.
3. Recruitment and Selection: Sources and Process of Recruitment, Need for Scientific
Selection and the Selection Process
Text Books:
a) Chhabra, T.N. Human Resource Management (Dhanpat Rai: New Delhi)
b)Khanka, S.S. Human Resource Management (S. Chand: New Delhi)
Reference Books:
a) Saiyadain, Human Resource Management (TMH:New Delhi)
b) Dessler, Human Resource Management (Pearson: New Delhi)
BCM 307 BUSINESS COMMUNICATION - II
Course Description:
This course is aimed at inculcating effective oral communication skills to the
students through the regular use of following techniques and methods:
Internal assessment 60 marks
1. Group Discussions
Aims to facilitate discussions to help students explore different aspects of
Communication, strategies and techniques in business to generate successful
communication. Help students to develop leadership qualities, knowledge and
appropriate presentation of a subject matter, analytical abilities, clarity of
thought etc.
2. Paper Presentation
Inculcate the usage of appropriate presentation structure, use visual aids effectively and
improve verbal delivery skills and managerial communication skills.
3. Extempore Speeches
Enable the students to plan, arrange and distinguish speeches for different purposes,
including speeches that entertain, inform and persuade. Student will be able to research
and utilize evidence so as to logically construct a speech appropriate for the occasion.
4. Debates
Students encouraged to critically analyze and evaluate evidence and arguments made on
various subjects in everyday life. They will be able to explain and apply analytical
concepts to various audiences.
5. Quizzes
The question /answer sessions will help students increase knowledge in general and
specialized skills, abilities and dispositions and values in oral communication.
7. Role playing
Students learn to improvise freely and are able to identify and explain the necessary roles
within groups and organizations. This enables them to build up increased understanding
of issues and positions in business communication.
External Assessment -40 marks
8. Mock Interview
Designed to help the learners to be able to analyze the knowledge and skills they possess
and also know how these would be useful for performing the required tasks. It is a
training process which prepares students for an actual interview.
Text Books:
Kaul, Asha, Business Communication Eastern Economy Edition,( Prentice Hall of India
P.Ltd.)
Reference Book:
Mclean, Scott, Business Communication for Success.
B.COM
SEMESTER IV
BCM 401 Management and Control of Costs
Course Description:
This course focused on the role of internal reporting and the resulting decision making processes.
Cost accounting is a managerial tool which helps in managing and controlling the costs of a
product, process or services. Topics include introduction to cost accounting, cost sheet, labour,
overhead costs, marginal costing, budgetary control and standard costing.
Cost accounting course is concerned with fundamental cost concepts, behavior, analysis and the
use of cost information to develop superior decision making process and outputs. It helps to
determine how current trends in various industries impact cost accounting.
1. Introduction:
Cost concepts and cost object, Methods of Costing, Techniques of Costing, Costing vis--vis
other Functions of an organization
3. Labour Costs:
Treatment of Idle time and Overtime, Causes of Labour Turnover and the Cost thereof
4. Overheads:
Meaning and importance, Classification (function, element and behavior).
5. Marginal Costing:
Introduction and importance, basic Concepts of BEP and PV Ratio
7. Standard Costing:
Concept of Standard Costing and its importance, preliminaries to the establishment of
standard cost, establishment of standard cost, analysis of variance (material and labour)
Text Books:
a) Maheswari M. Cost Accounting(2007) Theory and Problems ;Mahavir Publication
22nd edition)(Topics 1-7)
Reference Books:
a) Duncan William Son ,Cost and Management Accounting (2006) ,Pearson
Education Asia.
BCM 402 CORPORATE ACCOUNTING
Module I: Accounting Standards: international and Indian accounting standards, Importance and
need for Accounting standards- Interpretation of two important accounting standards
Module II: ; Valuation of shares Necessity for valuation Factors effecting valuation of shares-
Methods of valuation of shares: Net assets Method: Earning Basis: Yield method, or market
value method, earning capacity method: Dual method: Issue of Bonus Shares criteria for issue of
Bonus shares Accounting treatment.
Module III: Issue and allotment of equity shares- at par, premium and discount, issue and
Redemption of preference shares - at par, premium and discount, Issue of debentures at par,
premium and consideration other than cash, and redemption of debentures redemption - out of
profits and out of capital; Accounting for share capital and debentures, Acquisition of a business
Profit prior to incorporation accounting treatment and under writing.
Module IV:I Amalgamation, absorption and reconstruction (Both internal and external)
calculation of purchases consideration - Accounting treatment.
Text books
Module I
Company: - Meaning and definition characteristics - Kinds of Companies private and
public, government companies - statutory companies Chartered Registered Limited and
unlimited - Lifting of the corporate veil.
Module II
Formation of Companies:- Promotion incorporation - capital minimum capital
requirements - subscription - Commencement of Business - Pre-incorporation and
provisional contracts.
Documents of Companies:-
a. Memorandum of Association definition, clauses, provisions and procedures for
alteration Doctrine of ultravires -
b. Articles of Association definition, contents, provisions and procedures for alteration
Doctrine of Indoor management Constructive notice of Memorandum and Articles of
Association - distinction between Memorandum and Articles of Association.
c. Prospectus Contents Statements in Lieu of Prospectus Liabilities for
misstatement
Module III
Shares Classes of shares Preference and equity shares Public issue of shares
SEBIguidelines Employees stock option scheme Book building Allotment of shares
Irregular allotment Issue of shares at premium, par and discount Listing of shares Sweat
equity shares Right shares - Bonus shares Shares with differential rights -Share certificate
and share warrant. Calls, forfeiture, lien, surrender of shares - Demat ofshares Transfer and
transmission of shares Transfer under depository system.
Module IV
Management of Companies: - Directors - Managing Director Appointment
Qualification - Rights - Responsibilities and liabilities Disqualification of directors
Meetings: - Requisites - Statutory, Annual, Extra ordinary and Board Meetings,
Resolutions Types.Winding up: - Meaning modes of winding up winding up by the tribunal
Members voluntary winding up creditors voluntary winding up - winding up under the
supervision of the court.
Module V
Emerging issues in Company Law: - Producer Company Limited liability partnership -
Concept and formation
Module VI
Concept - relevance and provisions under listing agreement Securities and Exchange Board of
India act 1992.Introduction Object establishment and management of SEBI. Functions and
powers of SEBI Securities Appellate Tribunal (SAT), Functions and powers of Securities and
Exchange Commission (SEC) and European Securities and Market Authority (ESMA)
Text Books:
1. M.C. Shukla & Gulshan: Principles of Company Law.
2. N.D. Kapoor: Company Law and Secretarial Practice.
3. Mannual of Companies Act, Corporate Laws and SEBI Guidelines, Bharat Law
House, New Delhi.
3. M.C. Bhandari: Guide to Company Law Procedures.
4. Tuteja: Company Administration and Meetings.
5. S.C. Kuchehal: Company Law and Secretarial Practice.
6. Dr. P.N. Reddy and H.R. Appanaiah: Essentials of Company Law and Secretarial
Practice,
Himalaya Publishers.
7. M.C Kuchchal: Secretarial Practice.
8. Ashok Bagrial: Secretarial Practice.
BCM 404 BANKING CONCEPT AND PRACTICE
Course Description:
This course enables the students to understand the evolution and classification of commercial
banks and highlights the important role played by the apex bank of the country and the recent
developments in the banking sector. It helps the students to comprehend the capital adequacy
norms in the country and understand the types of loan and advances and concepts of Lien,
Pledge and Hypothecation and core banking activities.
1. Introduction:
Evolution of Commercial Banks, Meaning and Definition of Banking, Features of Banking,
Classification of Banks.
2. Banking System:
Basic Concepts of Different Types of Banking Systems; recent developments in banking
sector
3. Commercial Banking:
Basic Concepts of Commercial Banks, Role of Commercial Banks in Financial Market;
Creation of Credit by Commercial Banks and factors affecting credit creation
4. Banker and Customer Relationship:
Definition of Customer, Banker, Relationship of Banker and Customer, Types of Customer,
Customer Orientation, rights of a customer and a banker, protection to collecting and paying
bankers Ombudsman,
5. Recent Trends in Banking:
Developments of Commercial Banks in the country, Capital adequacy norms .
6. Types of Loans and Advances:
Principle of sound lending policies, consideration about loan proposal, Types of loans and
Advances.
7. Models of Creating Charges: Lien, Pledge, Mortgage and hypothecation.
Text Books:
1. Vaish, M.C. Money, Banking and International Trade{1,2}
2. Paramemeswaran , R. & Natarajan, R. Indian Banking {3,4}
3. Varshney, P.N. Banking Law and Practice {6,7}
Reference Books:
1. Peter Rose. S, Money Banking and International Trade, Mcdrw Hill, International
Edition, 2008
BCM 405 BUSINESS RESEARCH METHODS
Course Description:
The course aims at imparting conceptual knowledge concerning basic fundamentals of business
research. Apart from getting acquainted with the theoretical underpinnings related to the research
process, methods, tools and techniques, the candidates shall be able to understand the
technicalities associated with applied research across a number of applications related to
different business domains.
3. Research Problems:
Problem/ Criteria of a Good Research Problem
4. Research Design:
Meaning, Characteristics of a Good Research Design, Components of a Research Design
Text Books:
a) Ghosh, B.N. Scientific Method and Social Research (Sterling: New Delhi)
b) Kothari, C.R. Research Methodology Methods and Techniques (New Age: New Delhi)
Reference Books:
a)Krishnaswami,O.R. Methodology of Research in Social Science (Himalaya Publishing
House: Mumbai.)
b)Gupta, Santosh Research Methodology and Statistical Techniques (Deep and Deep
Publications :New Delhi)
BCM 406 ENTREPRENEURSHIP AND SMALL BUSINESS
Course Description:
This course covers on how to start and operate a small business in Oman. Topics include facts
about small business, essential management skills, how to prepare a business plan, financial
needs, marketing strategies, and legal issues. The student will describe important issues about
small business; identify essential management skill required of a successful entrepreneur; and
prepare a business plan. This subject also helps the youth to identify the financial institutions
which provides the support for undertaking the business. This course incorporates current theory
and practice relating to starting and managing small firms.
2. Entrepreneurial Development:
Entrepreneurial Process, Entrepreneurial Environment.
4. Financing of Enterprise:
Capitalization, Capital Structure, Own funds, Venture capital, Lease Finance
Text Books:
a) Desai. V,(2004), Small- Scale Industries and Entrepreneurship,6th Ed, Himalaya Publishing
House.
b) Baporikar.N., (2002),Entrepreneurship and Small Industry, 1st Ed, Himalaya Publishing
House.
Reference Books:
a) Hisrich D, Peters P. Michael, Shepherd A. Dean, (2008) Entrepreneurship 7th Ed, McGraw-
Hill International Edition.
BCM407 DATA ANALYSIS FOR DECISION MAKING (LAB)
Course Description:
The business involves effective decision-making in every situation. This course aims to
provide practical exposure to students on real-life business situations involving decision
making. This would sharpen analytical and problem-solving skills of students and would
equip them better with knowledge concerning decision-making tools and techniques.
Text Books
1. Albright, S. C., Winston, W., and Zappe, C. (2010). Data Analysis and Decision
Making, South-Western College Pub., 4th ed. {1, 2, 3, 4, 5, 6, 7}
2. Carlberg, C. (2011). Statistical Analysis: Microsoft Excel 2010, Pearson Education, Inc.,
1st ed.
Reference Books
1. Winston, W. L. (2011). Microsoft Excel 2010: Data Analysis and Business Modeling;
Microsoft Press, 3rd ed.
B.COM
SEMESTER V
BCM 501 TAXATION
Module I :
INTRODUCTION
Taxes Meaning Need for and Rationale of taxes Direct and Indirect Taxes -Constitutional
Provisions on Taxation Union List - State List Tax Rates Blanket Rate Method Slab Rate
Method Surcharge Cess Progressive v/s Regressive Taxes. An Overview of Taxation
System in India.
Module II
Income Tax Act 1961- Important Definitions - Residential Status Incidence ofTax Exempted
Incomes Agricultural Income An overview of five heads ofincome - .Deduction Set off and
Carry Forward of losses Assessment ofIndividual - Computation of Taxable Income Return
Filing and Assessment thereof. Collection and Recovery of Taxes Tax Deducted at Source
Advance Tax.
Module III
Wealth Tax Act 1957 Charge of Wealth Tax Valuation Date Location of Assets -Assets
Meaning Deemed Assets Exempted Assets Net Wealth Computation of Net Wealth
Valuation of Assets - Return of Wealth and Procedure of Assessment Time Limit for
Completion of Assessment.
Module IV
Central Sales Tax : Definitions - Dealer, Declared Goods, Place of Business, Sale, Sale Price,
Turnover Inter State Trade or Commerce Computation of Taxable Turnover - Assessment
and Returns under CST Act (Including Problems) APVAT Act, 2005 Statement of Objectives
and Reasons Definitions: Business Casual Trader, Dealer, Input Tax, Output Tax, Place of
Business, Tax Invoice, Total Turnover, Turnover Tax. Computation of Taxable Turnover
RegistrationProcedure (Including Problems)
Module V
Service Tax Act, 1994 Introduction Meaning of Service Classification of Taxable Services
Valuation of Taxable Services - Registration Assessment Procedure.
Module VI
Central Excise Duty Definitions Taxable Event under Central Excise Types of Duties
Classification Valuation - Registration Procedure - CENVAT Credit. Customs Duty
Important Definitions Goods, Import, Export, Importer, Exporter, Territorial Waters, India, Bill
of Entry - Import and Export Procedure Various Documents used in Foreign Trade - Baggage
Stores Valuation Rules.
Text Books:
1. Direct taxes law & practice Vinod K Singhania, Kapil Singhania, Taxmanns
2. Direct taxes law & practice BB Lal Pearsons
3. Indirect taxes law & practice V.S. Datey, Taxmanns
4. Indirect taxes V. Nagaragan, Asia Law house
5. Central Exercise Mannual Law & procedure P. Verra Reddy, Asia Law
6. House
7. Income Tax Tata Mcgraw Hill
8. Income Tax and Central Sales Tax: Lal Vashist, Pearson
9. Direct Taxes: Lal Vashist, Pearso
BCM 502 INTERNATIONAL ACCOUNTING
Module I
Introduction to International Accounting: Interaction between accounting and its
environment. The global economy. Meaning and domain of international accounting.
International classification of financial accounting and reporting.-International financial
reporting: concept and differences in international financial reporting.
Module II
International harmonisation of financial reporting: why harmonisation? Role of IASB, FASB
USGAAP, OECD, EU and IOSCO ( international Organisation of Securities Commissions),
Convergence of accounting standards.
Module III
International transfer pricing: meaning, objectives, methods and regulation.Accounting for
foreign currency transactions and translation: approaches to accounting for foreign currency
transactions, methods of foreign currency translation. Practices in various countries.
Module IV
Issues related to consolidation of financial statements of MNCs.
Module V
International taxation: diversity of national tax systems, taxation of foreign source
income and double taxation.
Module VI
Strategic accounting issues in MNCs: strategy formulation, implementation and control.
Evaluating the performance of foreign operations.
Text Books:
1. Choi, Frederick D S and Meek, Garry K, International Accounting, Pearson Education,
5th edition. 2007.
2. Doupnik, Timothy and Perera, Hector, International Accounting, Mcgraw Hill
international edition, 2007.
3. Saudagaran, Shahrokh M. International Accounting A Users perspective, Thompson,
2nd edition, 2007.
4. Iqbal, zafar M, Melchar, Trini U, and Elmallah, Amin A, International accounting : A
Global Perspective. International Thomson publishing.
5. Rathore, Shirin, International Accounting, PHI
BCM 503 INTERNATIONAL ECONOMICS
Module I
Study of International Trade, Difference between Internal & International Trade,
International trade & Economic Development
Module II
Theories of International Trade Classical, Hecker Ohlin theorum. Trade and
Economic Development- Hickian Theory, Terms of Trade, Determination of Gains,
Technical progress and trade
Module III
Balance of Payments, Definitions & Concepts
Module IV
Foreign Trade & National Economy Factor Mobility, Full Employment & Perfect
Competition, Free Trade, System of Barter Trade, Static World Economy , Limitations to the
Growth of International Trade
Module V
Trade Problems of Less Developed Countries CFS, GATT & UNCTAD,
International Commodity Agreements, Common Fund Scheme.
Module VI
International Liquidity & the World Monetary System IMF & International
Liquidity, Operation of IMF, Repurchase Clause of IMF, Subsequent Reforms of
IMF, International Monetary System, GSP, GSTP, Counter Trade.
Module VII
World Trade Organization (WTO), World Bank, Asian Development Bank, European
Union.
Suggested Readings
1. International Economics D. M. Mithani
2. International Economics H. G. Mannur
3. International Economics Appleyard & Field
4. International Economics Krugran & Obstfeld
BCM504 PROJECT MANAGEMENT
Course Description:
Project management is one of the important aspects of modern management practices. The
basic objective of the subject is to develop the student with the idea of project plan, which
includes defining and confirming the project goals and objectives, identifying tasks and how
goals will be achieved. The subject introduces the student to network techniques, project
review and administrative aspects for project management.
1. Introduction:
Meaning, Importance, Project Life Cycle, Phases of project management, Integrative
approach to project management.
Text Books:
a) Chandra, P. (2002). Projects Planning,Analysis,Selection,Financing,Implementation and
Review. New Delhi: Tata McGraw-Hill.
b) Gray F.Clifford, L. W. (2008). Project Management Th e Managerial Process. McGraw
Hill
Reference Books:
a) Desai, V., Project Management
BCM505 STRATEGIC MANAGEMENT
Course Description:
The course intends to equip students with conceptual knowledge of strategy and strategic
management and aims to develop their basic expertise in this area. The course imparts a
brief understanding of vision, mission, objectives and goals and further the concept and
methods of environmental scanning, strategic analysis, strategic choice and implementation
is covered in detail to give the students comprehensive insights on the subject.
4. Strategic analysis and choice - SWOT Analysis, GAP Analysis, Portfolio Analysis:
BCG Growth-Share Matrix, GE Business Screen
Text Books:
a) Hunger J. David & Thomas L. Wheelen (2010), Essentials of Strategic Management:
International Version, Prentice Hall. 5th edition.
b) Kazmi, A. (2008) Strategic Management and Business Policy, Tata McGraw Hill. 3rd
edition {Topic- 1,2,3,4,5,6,7}
Reference Books:
a)Barney, J. and Hesterly, W. S. (2007) Strategic Management and Competitive Advantage:
Concepts and Cases. 2nd Edition
BCM506 SERVICES MARKETING
1. Introduction:
Introduction to services marketing, differences between services and goods, classification of
services
3. Positioning:
Positioning in services marketing, role and importance of positioning
5. Service Quality
Definition of Quality and its Significance-Measuring Service Quality-Service Quality Gap
Model.
Text Books:
a) Kurtz, D.L. (1998), Service Marketing, John Wiley & Sons ed. {1 & 5}
b) Lovelock, C. (2001), Services Marketing, PHI: New Delhi 4th ed. (1, 2, 3, 4, 5,6 & 7)
Reference Books:
a) Ziethmal, V.A., Bitnar, M. J. and Gremler, D.D (2008), Services Marketing
b) Christian, G. (1990), Services Management and Marketing, Lexinton, MA, Lexington
Books.
BCM 507 - Financial Services
Text Books:
1. Financial Services:---------M.Y. Khan
2. Financial Services:---------Guruswami
Reference Books:
1. Financial System:----H.R.Machiraju
2. Financial services:---Gordon and Natarajan.
B.COM
SEMESTER VI
BCM 601 Auditing
Module I-
Meaning and objects of auditing, types of audit, internal audit
Module II
Audit process, audit programme, audit note book, working paper and consideration of
commencing an audit, routine checking and test checking, internal check system, internal
control., sueveillence audit
Module III-
Audit procedure: vouching, verification of assets and liabilities
Module IV-
Audit of limited companies:
a. Company auditor appointment, powers duties and liabilities
b. Audit of divisible profits and dividends
c. Auditors report standard report and qualified report
References:
1. Gupta, Kamal, Auditing, TMH, New Delhi
2. Ghatalia S.P., Auditing
3. Saxena R. G., Auditing, Himalaya Publishing House
4. Tandon B. N., Principle of Auditing, S. Chand & Co.
BCM 602 CORPORATE TAX PLANNING
2. Tax planning for New Business: Tax planning with reference to location,
nature and form organisation of new business.
5. Special Tax Provisions: Tax provisions relation to free trade zones, infrastructure sector and
backward areas;Tax incentives for exporters.
6. Tax payment: Tax deductions and collection at source, Advance payment of tax, interest,
refund
7. Lab - Filing of tax returns India and US- , Individual and Corporate, Date of filing of return,
relevant forms of return, different types of returns, return by whom to be signed, PAN, TAN,
Assessment,
REFERENCES;
1. Ahuja G.K. and Ravi Gupta; systematic approach to income Tax and Central
SalesTax Bharat Law House, New Delhi.
2. Circulars issued by C.B.D.T.
3. Income Tax Act, 1961.
4. Income Tax Rules, 1962
5. Kanga and Palkhivala: The law and practice of Income Tax, N.M.Tripathi
Pvt.Ltd.
6. Lakhotia, R.N.: Coroporate Tax Planning, Vision Publication, Delhi.
7. Singhania, V.K. Direct Taxes Planning and Management, Taxman's
publication Delhi.
8. Singhnia,Vinod K: Direct tax planning and Management, Taxmann
Publication, Delhi..
ELECTIVES PAPERS BANKING GROUP
BCM604 RETAIL BANKING
Module I: Introduction
History and definition, role within the bank operations, Applicability of retailing concepts
distinction between Retail and Corporate / Wholesale Banking
Module II:
Retail Products - Retail Products Overview - Customer requirements, Products development
process,Liabilities and Assets Products / Description of Liability products, Description of Asset
Products, Approval process for retail loans, Credit scoring.
Module III
Important Asset Products -Home Loans - Auto / Vehicle Loans, Personal Loans, Educational
Loans Eligibility - Purpose, Amounts, Security, Disbursement, Moratorium, Prepayment issues,
Repayments of all
Module IV-
Credit / Debit Cards - Credit Vs Debit Cards, Eligibility, Purpose, Amounts, Margin, Security,
Process of using the cards, Billing Cycle, Credit Points, Other Products / Remittances / Funds
Transfer
Module V
Marketing and Selling of retail products - Retail Strategies; Tie-up with Institutions for Personal
loans / Credit cards / Educational loans with OEMs / Authorised Dealers for Auto / Vehicle
loans, and with Builders / Developers for Home loans, Delivery Channels - Branch, Extension
counters, ATMs, POS, Internet Banking, M-Banking,Selling Process in retail products-Direct
Selling Agents.
Module VI
Customer Relationship Management - Role and impact of customer relationship management,
Stages in customer relationship management process.
Module VII
Other issues related to Retail Banking
Trends in retailing - New products like Insurance, Demat services, online / Phone Banking,
Property services, Investment advisory / Wealth management, Reverse Mortgage - Growth of
e-banking, Cross selling opportunities,Recovery of Retail Loans - Defaults, Rescheduling,
recovery process.
Text books:
1. Retail Banking Indian Institute of Banking and Finance, Macmillan Publishers, India
2. Bank Marketing, S.M.Jha, Himalaya Publishing House
Reference books:
1. Retail Management R.K. Suri, Excel Books, 2005
2. Commercial banking, Singh and Chabra, Dhanpat Rai & Sons, 2001
3. Retail banking Keith Pond, Financial World Publishing, London, 2007
BCM 605 BANK RISK MANAGEMENT
Module I
Risk definition / policies- Risk Process-Risk Organization- Key risks-Credit risk, market risk,
operational risk, liquidity risk, legal risk, interest rate risk and currency risk
Module II
Asset Liability Management- ALM Concept- ALM organization- ALCO techniques / tools
- Simulation, Gap, Duration analysis, Linear and other statistical methods of control
Module III
Risk management- Capital adequacy norms- Prudential norms- Exposure norms- Concept of Mid
office- Forwards- Futures- Options- Strategies and Arbitrage opportunities- Regulatory
prescriptions of risk management
Module IV:
Credit Risk Management- Introduction- Basel-I- Three pillars of Basel-II and Capital for
Module V - Operational risk- Frame work for risk management- Risk rating and risk pricing
-Credit rating / credit scoring and rating system design -Credit Bureaus- Stress test and
sensitivity analysis
Module VI: Operational Risk- Introduction, Basel-I & II- Likely forms of operational risk and
causes for significant increase in operational risk- Sound Principles of Operational Risk
Management (SPOR)- Capital allocation for operational risk
Module VII: Market risk- Introduction and definition- Prescriptions of Basel-I & II- Liquidity
risk- Interest rate risk- foreign exchange risk- Price risk (Equity)- Commodity risk- Treatment of
market risk under Basel
Text Books:
Risk Management, Indian Institute of banking & finance, Macmillan Publishers India
Reference books:
Risk Management in Banking, Joel Bessis
BCM 606 Management of Banking operations
Module I
Sources of bank funds: Deposit products- Types of Bank Deposits, Computation of interest on
Deposits, Deposit Schemes, Composition of Bank Deposits, Deposit Insurance, The Feebased
services, Letter of credit, Bank Guarantees, Subsidiary Services, Off Balance Sheet activities,
Bancassurance.
Module II
Bank Funds: Lending activities; Types of loans, mode of lending and basic
requirements for lending. Credit Policy; Need for Credit Policy, Composition of Credit Policy.
Investment: classification and valuation. Interest rate determinants in banks.Functions, capital
Adequacy- The New Basel Accord-Implication for Banks.
Module III
Banking regulations: Role of RBI, reserve requirements, CRAR and Prudential norms for asset
classification, income recognition and provisioning. Anti money laundering and KYC norms.
Module IV
Risk Management in Banks: Basic concepts, Need/purpose, process, different types of risks in
banks- operational, Liquidity, Credit risk, capital risk, Interest rate risk and systematic risk. Risk
management strategies, Asset- Liability Management.
Module V
Service Quality Metrics: Core factors, Determinants of quality, productivity and
improvement, Role and process of capability of Managing services, ISO 9000 certification in
Banking services, importance of six sigma in banks, Customer Relationship Management.
Module VI
Electronic Banking: Concepts, Internet/Phone/Mobile Banking- Benefits, concerns, Epayment
and settlement system: Plastic cards, EFT, ECS, RTGS, MICR, Cheque Truncation and ATM.
Legal aspects and framework- Cyber law.
Module VII
New Forms of Banking: Wholesale and Retail Banking, Universal and Narrow banking,
Corporate Banking, Off shore Banking and Multi National banking.
Suggested Readings:
1. Management of Banking and Financial Services, Paul and Suresh, Pearson education, 2007.
2. Banking Theory Law and Practices, Sunderam and Varshney, Sulatn Chand and Sons
Publisher, 2004,
Edition.
3. Managing Indian Banks: challenging Ahead, Vasant Joshi & Vinay Joshi, Sage Publications,
2e.
4. Money Banking and International Trade, KPM Sundharam, Sultan Chand and Sons, 2002,
Edition.
5. Practical Banking Advances, Bedi H. L. & Hardikar V. K., UBSPD Publishers and
Distributers, 2001,
Edition.
6. Financial Institutions and Markets, L.M. Bhole, Tata McGraw Hill, 2004, 4th Edition.
7. Indian Financial System, Theory and Practices, M.Y. Khan, Tata McGraw Hill, 2004, 4th
Edition
BCM607 ISLAMIC BANKING
Module I-
Concept of Islamic banking- Meaning and objectives, Shariah concepts and principles of Islamic
banking,
Module II
Module III
Concepts of Profit & Interest (Riba) based transactions, Riba in Quran, Riba in Hadith, Riba and
its types, Ribas prohibition in Islam commercial interest and usury
Module IV
Islamic Law of Contract Financial techniques applied by Islamic banks, Financial statements
for Islamic banks
Module V
Module VI
Islamic Asset and Fund Management Introduction, Islamic bond market (Sukuks), Islamic
Insurance (Takaful)
Text books:
Reference books:
Module II- Accounting in Banks/ Branches Definition & Scope and Accounting Standards -
Nature and purpose of accounting;historical perspectives - Origins of accounting principles -
accounting standards and its definition and Scope, Generally Accepted Accounting Principles -
USA
Module III Basic Accountancy Procedures - Concepts of accountancy - entity going concern
double entry systems, Principles of conservatism - revenue recognition and realization - accrual
andcash basis.Record keeping basics -account categories - debit and credit concepts -
journalizing -Maintenance of Cash / Subsidiary books and Ledger -Trial Balance - Adjusting and
Closing entries - Day Book and General Ledger Posting.
Module IV Bank Accounting and Balance sheet Rules for bank accounts, cash / clearing /
transfer vouchers / system - subsidiary book andmain day book - General Ledger -Branch v/s
Bank Accounts Bank Balance Sheet Structure -accounts - categories -Assets, Liabilities and Net
Worth Components, Accounting for NPA / Provisioning / Suit Filed Accounts, Preparation of
Final Accounts - Final Accounts of Banking Companies, Disclosure requirements
Module V Partnership accounts - partners fixed capital accounts - Current accounts - loan
accounts -treatment of intangibles like goodwill - admission / retirement / death of partner.
Company accounts - classes of Share Capital - issue/ forfeiture of Shares - issue of Bonus
Shares.
Module VII
Computerized Accounting - Accounting in electronic environment - methods - procedures -
security rectification- Core banking environment is to be highlighted. Standard books
maintained for different accounts are to be shown as model.
Text Book: Accounting and Finance for Bankers, Indian Institute of Banking and Finance,
Macmillan Publishers India, 2012
BCM 609 INTERNATIONAL BANKING
MODULE I
Meaning of International Banking, History of International Banking, Reasons for
Growth of International Banking, Forms of International Banking, Size of International
Banking Market.
MODULE -II
International Financial Institution: World Bank- Functions and Scope, International
Development Association, International Finance Corporation, Multilateral Investment
Guarantee Agency, Asian Development Bank, International Monetary Fund, Bank for
International Settlement.
MODULE-III
International Wholesale Banking-product category; International Retail Bankingproduct
category; International Inter-bank business, meaning, participants, functions,
operations; International Private Banking Services.
MODULE -IV
Offshore Financial Centres: meaning, Characteristics and Types of Offshore financial
centers, Benefits, reasons for Growth, Important Centres-London, Switzerland, Singapore,
Hong Kong, International Banking Facilities of the US.
MODULE -V
Regulation of International Banking: Need for Regulation, Basel Committee on Banking
Supervision, Introduction to Basel II, Legal issues in International Banking.
MODULE -VI
International Banking Operations: Raising of Resources, Capital Markets, Foreign
Currency Accounts, Forex Market- structure and management.
TEXT BOOKS
Module I:
What is Portfolio Management-Why Portfolios -Phases of Portfolio Management-Evolution of
Portfolio Management-Role of Portfolio Management.
Module II:
Portfolio Analysis Expected return of a Portfolio Risk of a Portfolio Markowits Risk
Return Optimization - Reduction of Portfolio Risk through Diversification.
Module III:
Portfolio Selection Feasible set of Portfolios Efficient Set of Portfolios Selecting the Best
Portfolio Simple Sharpe Portfolio Optimization Significance of Beta in the Portfolio
Traditional Portfolio Selection.
Module IV:
Capital Asset Pricing Model (CAPM) Fundamental Notions of Portfolio theory assumptions
of CAPM Efficient Frontier with Risk less Lending and Borrowing The capital Market Line
The 7 Security Market Line Pricing of securities with CAPM.
Module V:
Portfolio Revision Need for Revision Meaning of Portfolio Revision Constraints in
Portfolio Revision Revision Strategies Formula Plans Constant Rupee Plan Constant
Ratio Plan Dollar Cost Averaging.
Module VI:
Portfolio Evaluation Need for Evaluation Evaluation Perspective Meaning of Portfolio
Evaluation Measuring Portfolio Return Risk Adjusted Return Differential return.
Module VII:
Managed Portfolios and Performance Measurements Classification of Managed Portfolios
Investment Companies Closed End companies Dual Funds Open end Companies
Management Companies Money Market funds Municipal bond Funds Index Funds- Mutual
funds
Text Books:
1. INVESTMENT MANAGEMENT by V.K. BHALLA
2. SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT by DONALD E. FISCHER
and RONALD J. JORDAN
India
3. Fundamentals of Investment, Geoffrey A Hirt, stanley Block - Irwin/McGraw-Hill
Reference Books:
1. SECURITY ANALYSIS and PORTFOLIO MANAGEMENT by PUNITHAVATHY
PANDIAN
2. SECURITY ANALYSIS and PORTFOLIO MANAGEMENT by S. KEVIN
3. INVESTMENT MANAGEMENT by PRASANNA CHANDRA
BCM 611 WORKING CAPITAL MANAGEMENT
MODULE II: - RECEIVABLES MANAGEMENT - Credit Policy Nature and Goals, Credit
Policy Variables Credit Standards, Credit Period, Cash Discount and Collection Efforts, Credit
Evaluation, Credit Information, Financial Statement, Bank References, trade References, Market
References, Credit investigation & Analysis, analysis of Credit file, Analysis of Financial Ratios,
Analysis of Business and Management, Risk Analysis, Credit Granting Decision, Credit Limit,
Credit Period, Controlling and Monitoring of Accounts Receivables, Average Collection Period,
Aging Schedule, Collection Matrix. Factoring Mechanics of Factoring, types of Services
provided.
Text Books:
1. Financial Management: I. M. Pandey
2. Financial Management: P. Chandra
Reference Books:
1. Financial Management: Khan and Jain , 2. Financial Management: Ravi M. Kishore
BCM612 - FUNDAMENTALS OF INVESTMENTS
Module I-
The Investment Environment: The investment decision process - Types of
Investments Commodities, Real Estate and Financial Assets - Security market indices -
Sources of financial information - Concept of return and risk
Module II
Fixed Income Securities: Bond features - types of bonds - estimating bond
yields - types of bond risks - default risk and credit rating Bond valuation
Module III
Approaches to Security Analysis: Fundamental Analysis - Technical Analysis
and Efficient Market Hypothesis - dividend capitalisation models - price earnings
multiple approach to equity valuation.
Module IV
Portfolio Analysis: Portfolio and Diversification -Portfolio Risk and Return
Module V
Financial Derivatives - Introduction to Financial Derivatives - Financial Derivatives
Markets in India.
Module VI
Investor Protection: SEBI & role of stock exchanges in investor protection -
investor grievances and their redressal system - insider trading - investors awareness
and activism.
Text Books:
1. Donald E. Fisher and Ronald J. Jordan: Securities Analysis and Portfolio
Management, Prentice Hall, New Delhi.
2. S. Kevin: Security analysis and portfolio Managmennt
3. Sourain, Harry: Investment Management, Prentice Hall of India.
Reference books:
1. Francis and Archer: Portfolio Management, Prentice Hall of India.
2. Gupta L.C.: Stock Exchange Trading in India; Society for Capital Market
Research and Development, Delhi.
3. Machi Raju, H.R.: Working of Stock Exchanges in India, Wiley Eastern Ltd,
New Delhi.
BCM 613 MANAGEMENT OF FINANCIAL SERVICES
Module I
Role of Financial Services in a financial system, Primary markets and development
Module II
Procedural Aspects of primary Issues pre-Issues Decision Making - SEBI Guidelines for
public Issues - pricing and Timing of public Issues - pre-Issue Management - Advertising and
Marketing, post-Issue Management - Rights Issues
Module III
Credit Rating: concept of credit Rating . Types of credit Rating - Advantages and
Disadvantages of credit Rating - credit Rating Agencies & their Methodology - Emerging
venues of Rating services - International credit Rating practices.
Module IV
Consumer Finance: Role of consumer credit in the Financial system - Features of consumer
credit Transactions - Legal - Framework - consumer credit portfolio Management - credit
Evaluation credit screening Methods.
Module V
Factoring: concept of Factoring - Forms of Factoring - Factoring vis--vis Bills Discounting -
Factoring vis--vis credit Insurance Factoring vis--vis Forfeiting - Evaluation of a Factor -
Legal Aspects of Factoring Evaluation of Factoring - Factoring in India current
Developments.
Module VI
Housing Finance: Housing Finance companies, Refinance schemes for HFCs, Regulatory
guidelines for HFCs.
Module VII
Securitisation / Mortgages: securitization .- Mortgages and Mortgage Instruments - concept
securitization as a Funding Mechanism, securitization of Residential Real Estate - whole Loans
- Mortgages - Graduated-payment.
Text books:
Course Description:
The main aim of this course is to make the students to understand the importance of international
finance and various mechanisms being practiced in international finance and trade. This course is
also designed to make the students to understand and apply exchange rate mechanisms and
various international financial instruments. It will also impart knowledge to the students on the
export and import procedures and various documents necessary for international trade. They will
also be exposed to FDI and its theories.
1. Introduction:
Nature and Scope of International Finance, Importance of the study of International Finance,
International Finance and Domestic Finance, An overview of International trade and Finance
Text Books:
1. Avadhani, V.A ( 2004) , International Finance, Himalaya Publishing HouseNew Delhi,
5th edition {3, 4, 5 and 6}
2. Apte P.G (2011), International Financial Management , Tata McGraw-Hill 6th edition { 1
&2 }
3. Madura (2006 ) International Corporate Finance, Thomas Learning, Singapore, 8th edition
Reference Books:
1. Sharan, V. (2010) International Financial Management (PHI Learning Private
Limited, New Delhi,
2. Madura (2006 ) International Corporate Finance, Thomas Learning, 8th edition,
Singapore
BCM 615 INSURANCE MANAGEMENT
Module I:
Introduction: Definition of Insurance; Nature of Insurance; Purpose and need of Insurance;
Mechanism of Insurance; Concept of Insurance; Double Insurance and Reinsurance; Insurance as a
Social security tool; Role of Insurance in economic development of a country.
Module II:
Principles of insurance: Contract of Insurance; Distinguishing features of Insurance contract;
Principle of Indemnity; Principle of Utmost Good Faith; Principle of Insurable interest; Requisites
of Insurable risks; Principle of Subrogation; Principle of Contribution.Insurance Laws: Insurance
Regulatory and Development Authority Act 1999 (IRDA); Consumer Protection Act 1986
(COPRA).
Module III:
Types of Insurance: Life and Non life Insurance: Introduction and concept; Important activities of
Life Insurance Cos., Principles of Life Insurance; Fire Insurance: Introduction and Concept; Marine
Insurance: Cargo Insurance and Hull Insurance, Types of Marine Insurance contract; Motor
Insurance: Meaning, Categories, and Certificate of Insurance; Health Insurance: Meaning and
Concept; Liability Insurance: Meaning and Concept.
Module IV:
Claims: Introduction; Legal aspects; Preliminary procedures; Investigation and Assessment;
Surveyors and Loss Assessors; Claim documents; Arbitration; Limitation; Settlement; Post
settlement action; Loss minimization; Salvage; Recoveries.
Module V:
Functions and organisation of insurer: Functions of Insurer: Production (Sales), Underwriting, Rate
making, Managing claims and losses, Investing and Financing, Accounting and other record
keeping, Providing other services like, Legal advices, Marketing research, Engineering, Personnel
management etc;
Module VI:
Insurance and Risk Management: Definition of Risk; Concept of Risk; Concept of Pure Risk in
Insurance; Insurance as a Risk Transfer tool; Risk manager vs. Insurance manager.