PERIYAR UNIVERSITY

(Re-accredited with “A++” Grade by NAAC)

PERIYAR PALKALAI NAGAR
SALEM – 636 011

DEPARTMENT OF COMMERCE
M.Com Degree
[Choice Based Credit System (CBCS)]

OBE REGULATIONS AND SYLLABUS

(Effective from the academic year 2023-2024 and thereafter)
 M.COM (General)
OBE REGULATIONS AND SYLLABUS
(With effect from the academic year 2023-2024 onwards)
1. Preamble
The Department of Commerce was established in 1997 by the Act of Periyar
University. The Department offers M.Com., M.Phil., and Ph.D. Programmes. The
Programme M.Com provides an intense and meticulous base for students to equip themselves
in teaching, research, employment and administration. The programme focuses and serves the
needs of academics, industries, innovation and ensures the compliance for employability in
Accounting and Taxation, Marketing and Marketing Research, Human Resource
Management, Insurance and Banking, Finance and Investment Management, Academic and
Business consultants and Analysts etc in all over the country and abroad. So far the
Department faculty members have guided 90 Ph.D.‟s and 275 M.Phil‟s. The Department
creates an ample opportunities for the research scholars to pursue M.Phil., and Ph.D Degrees
with fellowships like URF, JRF, RGNF, ICSSR, UGC, TNSCF etc, and the Department is
also offering coaching classes for NET/SET Examinations. Several Major and Minor
Research Projects have been successfully completed and undergoing in the Department with
the financial support of funding agencies like UGC, ICSSR and UGC-UKERI. The course
structured for two academic years which is divided into four semesters, each semester
contains five to six courses which include the Core, Elective, Non-major supportive, Skill
based and Add on courses / MOOC / Swayam.
The M.Com. Post Graduate Degree program encompasses advancements in the fields
of finance, marketing, management, accounting, law, taxation, entrepreneurship,
organisational behaviour, computer applications, research, etc., to equip students with in
depth knowledge and skills required to cope with the dynamics of the constantly changing
business environment and technological up gradations. This program provides the framework
to enhance the learner‟s acumen, logical and analytical thinking through mandatory
internships and research projects which facilitates industry exposure, ensuring job readiness
and confidence to become job providers.
2. General Graduate Attributes
GA1 To develop knowledge on banking, finance, insurance and security analysis
GA2 To acquire various strategic, professional and competency skills
GA3 To understand the business accounting concepts and its applications in business
GA4 To enhance the knowledge on business operations and its ethical aspects
GA5 To develop the knowledge on supply chain and logistics
GA6 To familiarize in the applications of various management strategies in business
GA7 To acquire the knowledge on c o r e i n d u s t r y m o d e l s t h r o u g h i n t e r n s h i p
GA8 To develop the knowledge on corporate attitude and international business
GA9 To acquire knowledge on international business
GA10 To enrich the knowledge on research by imparting practical understandingthrough
internship and projects

2
3. Vision
 Impart high quality Commerce education with holistic concern of better life,
environment and society.

4. Mission
 To emerge as a global conglomerate of premier academic institution for
commerce that will fulfill the aspirations of trade, industry, commerce and
the individual

 Commit our self to excel in research and to create the atmosphere for
effective learning, generate a spirit of questioning, enquiry, induce healthy
challenges and competitiveness.

5. Programme Objectives and Outcomes

Spelt the Programme Educational Objectives (PEOs), and Programme Outcomess

(POs)

 Programme Educational Objectives (PEOs)

PEO1: To Impart Analytical and problems solving skills
The students of Commerce can easily solve the complex problems and
provide solutions through the concepts, methods available in different subjects.
PEO2: To Implement Commerce cognizance in critical thinking
The students can apply the different concepts, theories and they can analyze
various issues in the field of commerce and trade. It helps in sensitizing and
familiarizing with the issues and finding solutions.
PEO3: To Apply Research Knowledge
The students can independently collect data, analyze by using the appropriate
logical, statistical and mathematical techniques interpreting in the right manner and
arrive the solutions for contemporary research questions.
PEO4: To attain Specialized Knowledge and Skills in various fields
The students can develop specialized knowledge in various fields by the way
of improving analytical, critical, logical, qualitative and quantitative knowledge using
the concepts and theories of Commerce.
PEO5: To get Multidisciplinary and Global exposure
The student can acquire knowledge and skills by the way of learning the
subjects from other disciplines which enables them to deal with the issues involving
interdisciplinary and multidisciplinary knowledge at global level.
PEO6: To enhance Management and Problem Solving Skills
The students can acquire management and problem solving skills and they
will be exposed to work as a part of team and leaders.

3
TANSCHE REGULATIONS ON LEARNING OUTCOMES-BASED CURRICULUM
FRAMEWORK FOR POSTGRADUATE EDUCATION
Programme M.COM GENERAL
Programme
COM
Code
Duration PG - Two Years
PO1: Problem Solving Skill
Apply knowledge of Management theories and Human Resource practices to
solve business problems through research in Global context.
PO2: Decision Making Skill
Foster analytical and critical thinking abilities for data-based decision-
making
PO3: Ethical Value
Ability to incorporate quality, ethical and legal value-based perspectives to
all organizational activities.
PO4: Communication Skill
Programme Ability to develop communication, managerial and interpersonal skills.
Outcomes PO5: Individual and Team Leadership Skill
(POs) Capability to lead themselves and the team to achieve organizational goals.
PO6: Employability Skill
Inculcate contemporary business practices to enhance employability skills in
the competitive environment.
PO7: Entrepreneurial Skill
Equip with skills and competencies to become an entrepreneur.
PO8: Contribution to Society
Succeed in career endeavors and contribute significantly to society.
PO 9 Multicultural competence
Possess knowledge of the values and beliefs of multiple cultures and
a global perspective.
PO 10: Moral and ethical awareness/reasoning
Ability to embrace moral/ethical values in conducting one‟s life.
PSO1 – Placement
To prepare the students who will demonstrate respectful engagement with
others‟ ideas, behaviors, beliefs and apply diverse frames of reference to
decisions and actions.
PSO 2 - Entrepreneur
To create effective entrepreneurs by enhancing their critical thinking,
problem solving, decision making and leadership skill that will facilitate
Programme
startups and high potential organizations.
Specific
PSO3 – Research and Development
Outcomes
Design and implement HR systems and practices grounded in research that
(PSOs)
comply with employment laws, leading the organization towards growth and
development.
PSO4 – Contribution to Business World
To produce employable, ethical and innovative professionals to sustain in the
dynamic business world.
PSO 5 – Contribution to the Society
To contribute to the development of the society by collaborating with
stakeholders for mutual benefit.

4
 6. Eligibility for Admission
A Candidate who passed B.Com or B.Com (CA) or any other UG program
considered as equivalent to B.Com under 10+2+3 system of this University or any of the
degree of any other University accepted by the syndicate as equivalent thereto subject to such
conditions as may be prescribed therefore shall be permitted to appear and qualify for the
M.Com degree examination of this University after a course of study of two academic years.

7. Duration of the Course

The course shall extend over a period of two academic years consisting of four
semesters. Each academic year will be divided into two semesters. The first semester will
consist of the period from July to November and the second semester from December to
March.
The duration of each semester will be about 18 weeks (90 working days). The
courses of study shall be in accordance with the syllabus prescribed from time to time.
8. Internship
Each student shall be required to undertake Summer Internship (Minimum of 15
days) in industries / Business Organisations / Institutions during the summer vacation of the
first year (end of the second semester). Students shall be allotted to all the faculty members
for internship guidance through departmental committee meeting with the concurrence of all
the faculty members. The Summer Internship report is to be submitted in the end of third
semester and it shall be evaluated by the guide and external examiner nominated by the
University and Viva-voce examination be conducted as per norms.
9. Project
Each student shall be required to take up an Individual Project Work during fourth
semester and submit it at the end of the semester. Students shall be allotted to all the faculty
members for project guidance in a departmental committee meeting with the concurrence of
all the faculty members. A copy of the Project Report shall be submitted to the Department
on or before the last date fixed by the Department/University. The Project shall be evaluated
by the guide and an external examiner nominated by the University and viva-voce
examination be conducted to award the marks as per norms.

5
 Credit Distribution

Semester–I Credit Hours Semester-II Credit Hours Semester-III Credit Hours Semester–IV Credit Hours
1.1. Core-I 5 7 2.1. Core-IV 5 6 3.1. Core-VII 5 6 4.1. Core-XI 5 6
1.2 Core-II 5 7 2.2 Core-V 5 6 3.2 Core-VIII 5 6 4.2 Core-XII 5 6
4.3 Project with
1.3 Core – III 4 6 2.3 Core – VI 4 6 3.3 Core – IX 5 6 7 10
viva voce
4.4 Discipline
1.4 Discipline 2.4 Discipline
Centric Elective -
Centric 3 5 Centric 3 4 3.4 Core – X 4 6 3 4
VI
Elective -I Elective – III
4.5 Skill
3.5 Discipline Enhancement
1.5 Generic 2.5 Generic
3 5 3 4 Centric 3 3 course / 2 4
Elective-II: Elective -IV:
Elective - V Professional
Competency Skill
4.6 Extension
2.6 NME I 2 4 3.6 NME II 2 3 1
Activity
3.7 Internship/
Human Rights 1 Industrial 2 -
Activity
20 30 23 30 26 30 23 30
Total Credit Points -92

6
 Choice Based Credit System (CBCS), Learning Outcomes Based Curriculum
Framework (LOCF) Guideline Based Credits and Hours Distribution System for all
Post – Graduate Courses including Lab Hours

First Year – Semester – I

List of Courses Credits No. of
Hours
Core – I 5 7
Core – II 5 7
Core – III 4 6
Elective – I 3 5
Elective – II 3 5
Total 20 30
Semester-II
List of Courses Credits No. of
Hours
Core – IV 5 6
Core – V 5 6
Core – VI 4 6
Elective – III 3 4
Elective – IV 3 4
NME - I 2 4
Human Rights 1
Total 23 30
Second Year – Semester – III
List of Courses Credits No. of
Hours
Core – VII 5 6
Core – VIII 5 6
Core – IX 5 6
Core– X 4 6
Elective – V 3 3
NME - II 2 3
Internship / Industrial Activity 2 -
Total 26 30
Semester-IV
List of Courses Credits No. of
Hours
Core – XI 5 6
Core – XII 5 6
Project with VIVA VOCE 7 10
Elective – VI 3 4
Skill Enhancement Course / Professional Competency Skill 2 4
Extension Activity 1 -
Total 23 30
Total 92 Credits for PG Courses

7
 METHODS OF EVALUATION
Continuous Internal Assessment Test
Assignments / Snap Test / Quiz
Internal Evaluation
Seminars 25 Marks
Attendance and Class Participation
External Evaluation End Semester Examination 75 Marks
Total 100 Marks
*Passing Minimum for External Examination shall be 50% out of 75marks (i.e. 37.5/38marks)
*The total aggregate of Internal and External shall be 50 Marks
Classification of the Successful Candidates
Successful candidates passing the examinations and securing the marks,
 50% and above - Pass Second Class,
 60% and above – Pass First Class
 Above 75% in the aggregate –I Class with distinction provided that they pass
the examination in the first appearance.
Apart from the above classification 6-points scale is used for evaluation of theperformance of the
students to provide letter grade for each course under CBCS pattern.The performance of a student
in each course is evaluated in terms of grade point average, weighted average marks cumulative
grade point average and OverallWeighted Percentage of Marks (OWPM). The computation of
these values and grades are explained in CBCS Regulations.
QUESTION PAPER PATTERN
Total Marks – 75 Time – 3 Hrs
Part –A
20 Objective type questions (MCQ) from five units (4 from each unit) (20x1=20 Marks)
Part-B
Analytical Questions – Any Three Questions from Five Units (3x5=15 Marks)
Part-C
Descriptive type Questions in Either or pattern from each unit (5x8=40 Marks)
METHODS OF ASSESSMENT
 The lowest level of questions require students to recall
Remembering information from the course content
(K1)  Knowledge questions usually require students to identify
information in the text book.
 Understanding of facts and ideas by comprehending organizing,
comparing, translating, interpolating and interpreting in their
Understanding
own words.
(K2)
 The questions go beyond simple recall and require students
to combine data together
 Students have to solve problems by using / applying a
Application concept learned in the classroom.
(K3)  Students must use their knowledge to determine a exact
response.
 Analyzing the question is one that asks the students to break
Analyze down something into its component parts.
(K4)  Analyzing requires students to identify reasons causes or
motives and reach conclusions or generalizations.
 Evaluation requires an individual to make judgment on
Evaluate something.
(K5)  Questions to be asked to judge the value of an idea, a character,
a work of art, or a solution to a problem.
8
  Students are engaged in decision-making and problem –
solving.
 Evaluation questions do not have single right answers.
 The questions of this category challenge students to get
Create
engaged in creative and original thinking.
(K6)
 Developing original ideas and problem solving skills

PROGRAMME OUTCOMES (PO) - PROGRAMME SPECIFIC OUTCOMES (PSO)

MAPPING
PROGRAMME SPECIFIC OUTCOMES (PSO)

PO1 PO2 PO3 PO4 PO5

PSO1 3 3 3 3 3
PSO2 3 3 3 3 3
PSO3 3 3 3 3 3
PSO4 3 3 3 3 3
PSO5 3 3 3 3 3

Level of Correlation between PO’s and PSO’s

(Suggested by UGC as per Six Sigma Tool – Cause and Effect Matrix)
Assign the value
1 – Low,
2 – Medium,
3 – High,
0 – No Correlation
Credit Distribution for PG Programme in Commerce M.Com. (General)
First Year Semester I
Category Course Code Course Credit Hours Exam
per Duration
Week
Core I 23UPCOM1C01 Business Finance 5 7 3 Hrs
Core II 23UPCOM1C02 Digital Marketing 5 7 3 Hrs
Core III 23UPCOM1C03 Banking and Insurance 4 6 3 Hrs
23UPCOM1E01 IA-Security Analysis and
Elective I 23UPCOM1E02 Portfolio Management 3 5 3 Hrs
(or) I B – Capital Markets
23UPCOM1E03 II A - Labour Laws
Elective II 23UPCOM1E04 (or) II B - Strategic Human 3 5 3 Hrs
Resource Management
20 30
Semester II
Category Course Code Course Credit Hours Exam
per Duration
Week
Core IV 23UPCOM1C04 - Strategic Cost Management 5 6 3 Hrs
Core V 23UPCOM1C05 - Corporate Accounting 5 6 3 Hrs
23UPCOM1C06 - Setting up of Business 4 6
Core VI 3 Hrs
Entities
Elective 23UPCOM1E05 III A - Business Ethics and 3 4 3 Hrs
9
 23UPCOM1E06 Corporate Sustainability
(or) III B –Audit and Due
Diligence
23UPCOM1E07 IV A - Rural and Agricultural 3 4
23UPCOM1E08 Marketing
Elective 3 Hrs
(or) IV B - Logistics and
Supply Chain Management
NME - I 2 4
Human 23UPPGC1H01 1 3 Hrs
Rights
23 30
Second Year Semester III
Category Course Code Course Credit Hours Exam
per Duration
Week
Core VII 23UPCOM1C07 Taxation 5 6 3 Hrs
Core VIII 23UPCOM1C08 Research Methodology 5 6 3 Hrs
23UPCOM1L01 Computer Applications in 5 6
Core IX 3 Hrs
Business
Core X 23UPCOM1C09 International Business 4 6 3 Hrs
23UPCOM1E09 V A – Strategic Management 3 3
Elective 23UPCOM1E10 (or) V B - International 3 Hrs
Financial Management
NME - II 2 3
Internship 23UPCOM1I01 2 -
26 30
Semester IV
Category Course Code Course Credit Hours Exam
per Duration
Week
Core XI 23UPCOM1C10 Corporate and Economic Laws 5 6 3 Hrs
Core XII 23UPCOM1C11 Human Resource Analytics 5 6 3 Hrs
23UPCOM1P01 Project with Viva 7 10
23UPCOM1E11 VI A- Organisational 3 4
23UPCOM1E12 Behaviour
Elective 3 Hrs
(or) VI B - Insolvency Law
and Practice
23UPCOM1S01 Skill Enhancement Course / 2 4
Skill 3 Hrs
Professional Competency Skill
Extension 23UPCOM1X01 Extension Activity 1 -
23 30
Total (Semester I to IV) 92
credits

Supportive Courses
Principles of Accountancy 23UPCOM1N01
Entrepreneurial Development 23UPCOM1N02

10
 CBCS Scheme of Examination

Numbe Hours
Exam
Category Course Code Course rof per Marks
Duration
Credits Week
IA ESA Total
Semester I
Core I 23UPCOM1C01 Business Finance 5 7 3 Hrs
25 75 100
Core II 23UPCOM1C02 Digital Marketing 5 7 3 Hrs
25 75 100
Core III 23UPCOM1C03 Banking and Insurance 4 6 3 Hrs
25 75 100
IA-Security Analysis
23UPCOM1E01 and Portfolio
Elective I Management 3 5 3 Hrs
23UPCOM1E02 25 75 100
(or) I B – Capital
Markets
II A - Labour Laws
23UPCOM1E03
Elective II (or) II B - Strategic 3 5 3 Hrs
23UPCOM1E04 Human Resource 25 75 100
Management

Semester II
Core IV 23UPCOM1C04 - Strategic Cost 5 6 3 Hrs
Management 25 75 100
Core V 23UPCOM1C05 - Corporate 5 6 3 Hrs
Accounting 25 75 100
Core VI 23UPCOM1C06 - Setting up of 4 6 3 Hrs
Business Entities 25 75 100
III A - Business Ethics
23UPCOM1E05 and Corporate
Elective Sustainability 3 4 3 Hrs
23UPCOM1E06 25 75 100
(or) III B –Audit and
Due Diligence
IV A - Rural and
23UPCOM1E07 Agricultural Marketing
Elective 3 4 3 Hrs
23UPCOM1E08 (or) IV B - Logistics 25 75 100
and Supply Chain
Management
NME - I 2 4

Human 23UPPGC1H01 1 3 Hrs

Rights 25 75 100
Semester III
Core VII 23UPCOM1C07 Taxation 5 6 3 Hrs
25 75 100
11
Core VIII 23UPCOM1C08 Research Methodology 5 6 3 Hrs
25 75 100

Core IX 23UPCOM1L01 Computer Applications 5 6 3 Hrs

in Business 25 75 100
Core X 23UPCOM1C09 International Business 4 6 3 Hrs
25 75 100
V A – Strategic
23UPCOM1E09 Management
Elective 3 3 3 Hrs
23UPCOM1E10 (or) V B - 25 75 100
International Financial
Management
NME - II 2 3 3 Hrs
25 75 100

Internship 23UPCOM1I01 2 -
25 75 100

Semester IV
Corporate and
Core XI 23UPCOM1C10 5 6 3 Hrs
Economic Laws 25 75 100

Core XII 23UPCOM1C11 Human Resource 5 6 3 Hrs

Analytics 25 75 100
23UPCOM1P01 Project with Viva 7 10
25 75 100
VI A- Organisational
23UPCOM1E11 Behaviour
Elective 3 4 3 Hrs
23UPCOM1E12 (or) VI B - Insolvency 25 75 100
Law and Practice
23UPCOM1S01 Skill Enhancement
Skill Course / Professional 2 4 3 Hrs
25 75 100
Competency Skill
Extension 23UPCOM1X01 Extension Activity 1 -

12
 M.Com. (General)
Semester I
First Year - Core –I
BUSINESS FINANCE
Marks

Inst. Hours
Category

Credits

External
Course

Total
Title of the Course L T P O

CIA
Code

23UPCO
BUSINESS FINANCE C 7 - - - 5 7 25 75 100
M1C01
Learning Objectives
1 To outline the fundamental concepts in finance
2 To estimate and evaluate risk in investment proposals
To evaluate leasing as a source of finance and determine the sources of start-up
3
financing
4 To examine cash and inventory management techniques
5 To appraise capital budgeting techniques for MNCs
Course Units
UNIT I (18 hrs)
Introduction to Business Finance and Time vale of money
Business Finance: Meaning, Objectives, Scope -Time Value of money: Meaning, Causes
– Compounding – Discounting – Sinking Fund Deposit Factor – Capital Recovery Factor
– Multiple Compounding– Effective rate of interest – Doubling period (Rule of 69 and
Rule of 72) – Practical problems.
UNIT II (18 hrs)
Risk Management
Risk and Uncertainty: Meaning – Sources of Risk – Measures of Risk – Measurement of
Return – General pattern of Risk and Return – Criteria for evaluating proposals to
minimise Risk (Single Asset and Portfolio) – Methods of Risk Management–Hedging
currency risk.
UNIT III (18 hrs)
Start-up Financing and Leasing
Start-up Financing: Meaning, Sources, Modes (Bootstrapping, Angel investors, Venture
capital fund) - Leasing: Meaning – Types of Lease Agreements – Advantages and
Disadvantages of Leasing – Financial evaluation from the perspective of Lessor and
Lessee.
UNIT IV (18 hrs)
Cash, Receivable and Inventory Management
Cash Management: Meaning, Objectives and Importance – Cash Cycle – Minimum
Operating Cash – Safety level of cash – Optimum cash balance - Receivable
Management: Meaning – Credit policy – Controlling receivables: Debt collection period,
Ageing schedule, Factoring – Evaluating investment in accounts receivable - Inventory
Management: Meaning and Objectives – EOQ with price breaks – ABC Analysis.
UNIT V (18 hrs)
Multi National Capital Budgeting
Multi National Capital Budgeting: Meaning, Steps involved, Complexities, Factors to be
13
 considered– International sources of finance – Techniques to evaluate multi-national
capital expenditure proposals: Discounted Pay Back Period, NPV, Profitability Index, Net
Profitability Index and Internal Rate of Return – Capital rationing -Techniques of Risk
analysis in Capital Budgeting.
Theory 40%; Problems: 60%
Course Outcomes: Students will be able to
CO No. CO Statement Knowledge
level
CO 1 Explain the important finance concepts K2
CO 2 Estimate risk and determine its impact on return K5
CO 3 Examine leasing and other sources of finance for startups K4
CO 4 Summarise cash, receivable and inventory management techniques K2
CO 5 Evaluate techniques of long term investment decision K5
incorporating risk factor
Books for study:
1. Maheshwari S.N., (2019), “Financial Management Principles and Practices”, 15th Edition,
Sultan Chand &Sons, New Delhi.
2. Khan M.Y &Jain P.K, (2011), “Financial Management: Text, Problems and Cases”, 8th
Edition, McGraw Hill Education, New Delhi.
th
3. Prasanna Chandra, (2019), “Financial Management, Theory and Practice”, 10 Edition,
McGraw Hill Education, New Delhi.
4. Apte P.G, (2020), “International Financial Management” 8th Edition, Tata McGraw Hill,
New Delhi.
Books for reference:
1. Pandey I. M., (2021), “Financial Management”, 12thEdition, Pearson IndiaEducation
Services Pvt. Ltd, Noida.
2. Kulkarni P. V. &Satyaprasad B. G., (2015), “Financial Management”, 14thEdition,
Himalaya Publishing House Pvt Ltd, Mumbai.
3. RustagiR. P., (2022), “Financial Management, Theory, Concept, Problems”, 6thEdition,
Taxmann Publications Pvt. Ltd, New Delhi.
4. Arokiamary Geetha Rufus, Ramani N. & Others, (2017), “Financial Management”, 1st
Edition, Himalaya Publishing House Pvt Ltd, Mumbai.
Web references:
1. https://resource.cdn.icai.org/66674bos53808-cp8.pdf
2. https://resource.cdn.icai.org/66677bos53808-cp10u2.pdf
3. https://resource.cdn.icai.org/66592bos53773-cp4u5.pdf
4. https://resource.cdn.icai.org/65599bos52876parta-cp16.pdf
Note: Latest edition of the books may be used

Mapping of Course Outcomes with POs and PSOs

POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 1 3 3 3 2 2 2
CO2 3 3 2 3 3 3 3 3 3
CO3 2 2 1 2 2 2 3 2 2
CO4 2 2 1 2 2 2 2 2 2
CO5 3 3 2 3 3 3 3 3 3
High – 3 Medium – 2 Low – 1First Year - Core – II

14
 DIGITAL MARKETING
Marks

Inst. Hours
Category

Credits

External
Course

Total
Title of the Course L T P O

CIA
Code

23UPCO
DIGITAL MARKETING C 7 - - - 5 7 25 75 100
M1C02
Learning Objectives
1 To assess the evolution of digital marketing
2 To appraise the dimensions of online marketing mix
3 To infer the techniques of digital marketing
4 To analyse online consumer behaviour
5 To interpret data from social media and to evaluate game based marketing
Course Units
UNIT I (18 hrs)
Introduction to Digital Marketing
Digital Marketing – Transition from traditional to digital marketing – Rise of internet –
Growth of e-concepts – Growth of e-business to advanced e-commerce – Emergence of
digital marketing as a tool – Digital marketing channels – Digital marketing applications,
benefits and challenges – Factors for success of digital marketing – Emerging trends and
concepts, Big Data and IOT, Segments based digital marketing, Hyperlocal marketing -
Opportunities for digital marketing professionals.
UNIT II (18 hrs)
Online marketing mix
Online marketing mix – E-product – E-promotion – E-price – E-place – Consumer
segmentation – Targeting – Positioning – Consumers and online shopping issues –
Website characteristics affecting online purchase decisions – Distribution and implication
on online marketing mix decisions – Digitization and implication on online marketing
mix decisions.
UNIT III (18 hrs)
Digital media channels
Digital media channels – Search engine marketing – ePR – Affiliate marketing –
Interactive display advertising – Opt-in-email marketing and mobile text messaging,
Social media and viral marketing – Online campaign management using – Facebook,
Twitter, Instagram, Snapchat, Pinterest – Metaverse marketing -Advantages and
disadvantages of digital media channels – Metaverse marketing.
UNIT IV (18 hrs)
Online consumer behavior
Online consumer behavior – Cultural implications of key website characteristics –
Dynamics of online consumer visit – Models of website visits – Web and consumer
decision making process – Data base marketing – Electronic consumer relationship
management – Goals – Process – Benefits – Role – Next generation CRM.

UNIT V (18 hrs)

Analytics and Gamification
Digital Analytics – Concept – Measurement framework – Demystifying web data -
Owned social metrics – Measurement metrics for Facebook, Twitter, YouTube, Slide

15
 Share, Pinterest, Instagram, Snapchat and LinkedIn – Earned social media metrics -
Digital brand analysis – Meaning – Benefits – Components – Brand share dimensions –
Brand audience dimensions – Market influence analytics – Consumer generated media
and opinion leaders – Peer review – Word of mouth – Influence analytics – Mining
consumer generated media – Gamification and game based marketing – Benefits –
Consumer motivation for playing online games.
Course Outcomes: Students will be able to:
CO No. CO Statement Knowledge level
CO 1 Explain the dynamics of digital marketing K2
CO 2 Examine online marketing mix K4
CO 3 Compare digital media channels K4
CO 4 Explain online consumer behavior K2
CO 5 Analyse social media data K4
Books for study:
1. Puneet Singh Bhatia, (2019) “Fundamentals of Digital Marketing”, 2ndEdition,Pearson
Education Pvt Ltd, Noida.
2. Dave Chaffey, Fiona Ellis-Chadwick,(2019) “Digital Marketing”, Pearson Education
Pvt Ltd, Noida.
3. Chuck Hemann& Ken Burbary, (2019) “Digital Marketing Analytics”, Pearson
Education Pvt Ltd, Noida.
4. Seema Gupta,(2022) “Digital Marketing” 3rdEdition, McGraw Hill Publications Noida.
5. Kailash Chandra Upadhyay,(2021) “Digital Marketing: Complete Digital
MarketingTutorial”, Notion Press, Chennai.
6. Michael Branding, (2021) “Digital Marketing”, Empire Publications India Private Ltd,
New Delhi.
Books for reference:
1. Vandana Ahuja, (2016) “Digital Marketing”, Oxford University Press. London.
2. Ryan Deiss& Russ Henneberry, (2017) “Digital Marketing”, John Wiley and Sons Inc.
Hoboken.
3. Alan Charlesworth,(2014), “Digital Marketing - A Practical Approach”, Routledge,
London.
4. Simon Kingsnorth, Digital Marketing Strategy,(2022) “An Integrated approach to
Online Marketing”, Kogan Page Ltd. United Kingdom.
5. MaityMoutusy,(2022) “Digital Marketing” 2ndEdition, Oxford University Press,
London.
Web references:
1. https://www.digitalmarketer.com/digital-marketing/assets/pdf/ultimate-guide-to-
digital-marketing.pdf
2. https://uwaterloo.ca/centre-for-teaching-excellence/teaching-resources/teaching-
tips/educational-technologies/all/gamification-and-game-based-learning
3. https://journals.ala.org/index.php/ltr/article/download/6143/7938
Note: Latest edition of the books may be used
Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 2 3 3 3 3 3 3
CO2 3 3 2 3 3 3 3 3 3
CO3 3 3 2 2 3 2 3 3 2
CO4 3 3 2 2 3 3 3 3 3
CO5 3 3 1 3 3 2 3 3 2
High – 3 Medium – 2 Low – 1
16
First Year - Core – III
BANKING AND INSURANCE
Marks

Inst. Hours
Category

Credits

External
Course

Total
Title of the Course L T P O

CIA
Code

23UPCO BANKING AND

C 6 - - - 4 6 25 75 100
M1C03 INSURANCE
Learning Objectives
1 To understand the evolution of new era banking
2 To explore the digital banking techniques
3 To analyse the role of insurance sector
4 To evaluate the mechanism of customer service in insurance and the relevant
regulations
5 To analsye risk and its impact in banking and insurance industry
Course Units
UNITI (18 hrs)
Introduction to Banking
Banking: Brief History of Banking - Rapid Transformation in Banking: Customer Shift -
Fintech Overview - Fintech Outlook - The Financial Disruptors - Digital Financial
Revolution - New Era of Banking. Digital Banking – Electronic Payment Systems–
Electronic Fund Transfer System – Electronic Credit and Debit Clearing – NEFT – RTGS
–VSAT–SFMS–SWIFT.
UNIT II (18 hrs)
Contemporary Developments in Banking
Distributed Ledger Technology – Block chain: Meaning - Structure of Block Chain - Types
of Block Chain - Differences between DLT and Block chain - Benefits of Block chain and
DLT - Unlocking the potential of Block chain –Crypto currencies, Central Bank Digital
Currency (CBDC) - Role of DLT in financial services - AI in Banking: Future of AI in
Banking - Applications of AI in Banking - Importance of AI in banking - Banking
reimagined with AI. Cloud banking - Meaning - Benefits in switching to Cloud Banking.
UNITIII (18 hrs)
Indian Insurance Market
History of Insurance in India – Definition and Functions of Insurance–Insurance Contract –
Indian Insurance Market – Reforms In Insurance Sector – Insurance Organisation –
Insuranceorganisationstructure.InsuranceIntermediaries:InsuranceBroker –Insurance
Agent-Surveyors and Loss Assessors- Third Party Administrators (Health Services) –
Procedures-Code of Conduct.
UNITIV (18 hrs)
Customer Services in Insurance
Customer Service in Insurance – Quality of Service-Role of Insurance Agents in Customer
Service-Agent‟s Communication and Customer Service –Ethical Behaviour in Insurance –
Grievance Redressal System in Insurance Sector –Integrated Grievance Management
System-InsuranceOmbudsman - Insurance Regulatory and Development Authority of India
Act (IRDA) – Regulations and Guidelines.
UNIT V (18 hrs)
Risk Management
Risk Management and Control in banking and insurance industries – Methods of Risk
Management – Risk Management by Individuals and Corporations – Tools for Controlling
Risk.
17
Course Outcomes: Students will be able to
CO No. CO Statement Knowledge
level
CO 1 Relate the transformation in banking from traditional to new age K2
CO 2 Apply modern techniques of digital banking K3
CO 3 Evaluate the role of insurance sector K5
CO 4 Examine the regulatory mechanism K4
CO 5 Assess risk mitigation strategies K5
Books for study:
1. Indian Institute of Banking and Finance (2021), “Principles & Practices of Banking”,
5th Edition, Macmillan Education India Pvt. Ltd, Noida, Uttar Pradesh.
2. Mishra M N & Mishra S B, (2016), “Insurance Principles and Practice”, 22nd Edition,
S. Chand and Company Ltd, Noida, Uttar Pradesh.
3. Emmett, Vaughan, Therese Vaughan M., (2013), “Fundamentals of Risk and
Insurance”, 11th Edition, Wiley & Sons, New Jersey, USA.
4. Theo Lynn , John G. Mooney, Pierangelo Rosati, Mark Cummins (2018), Disrupting
Finance: FinTech and Strategy in the 21st Century (Palgrave Studies in Digital
Business & Enabling Technologies), Macmillan Publishers, NewYork (US)
Books for reference:
1. SundharamKPM & Varshney P. N., (2020), “Banking Theory, Law and Practice”, 20th
Edition, Sultan Chand & Sons, New Delhi.
2. Gordon & Natarajan, (2022), “Banking Theory, Law and Practice”, 9th Edition,
Himalaya Publishing House Pvt Ltd, Mumbai.
3. Gupta P. K. (2021), “Insurance and Risk Management” 6th Edition, Himalaya
Publishing House Pvt Ltd, Mumbai.
4. Susanne Chishti., & Janos Barberis(2016), The Fintech book: The financial technology
handbook for investors, entrepreneurs and visionaries. John Wiley & Sons.
Web references:
1. https://corporatefinanceinstitute.com/resources/knowledge/finance/fintech-financial-
technology
2. https://mrcet.com/downloads/digital_notes/CSE/IV%20Year/CSE%20B.TECH%
20IV%20YEAR%20II%20SEM%20BCT%20(R18A0534)%20NOTES%20Final%20
PDF.pdf
3. https://www.irdai.gov.in/ADMINCMS/cms/frmGeneral_Layout.aspx?page=Page
No108&flag=1
Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs

POs PSOs
1 2 3 4 5 6 1 2 3
CO1 2 2 1 3 3 3 3 3 3
CO2 3 3 3 3 3 3 3 3 3
CO3 2 2 1 2 2 2 2 3 2
CO4 3 2 2 1 2 2 2 3 2
CO5 3 3 1 3 3 3 3 3 3
High – 3 Medium – 2 Low – 1

18
First Year - Elective –I A
SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT
Marks

Inst. Hours
Category

Credits

External
Course

Total
Title of the Course L T P O

CIA
Code

SECURITY ANALYSIS
23UPCO
AND PORTFOLIO E 5 - - - 3 5 25 75 100
M1E01
MANAGEMENT

Learning Objectives
1. To become familiar with various Investment avenues and Portfolio Construction

2. To understand the Equity Shares, Preference Shares and Bonds valuation

models
3. To learn about long-term and short-term investment analysis tools.
4. To analyse with Portfolio theories.
5. To gain knowledge in Portfolio performance methods.
Course Units
UNITI (12 hrs)
Investment and Portfolio Management
Investment – Meaning – Nature and scope of Investment – Investment vs Speculation –
Type of Investors – Investment Avenues – Factors influencing the investment choice –
Portfolio Management: Meaning and significance, Active Vs. Passive portfolio
management - Strategic Vs. Tactical asset allocation - Factors Affecting Investment
Decisions in Portfolio Management.
UNIT II (12hrs)
Valuation of Securities
Bond: Introduction – Reasons for issuing Bonds –Features of Bond – Types of Bonds –
Determinants of bond safety –Bond Prices, Yields and Interest Rates –Measuring Price
Volatility of Bonds–Macaulay Duration and Modified Duration - Preference Shares:
Introduction – Features of Preference Shares – Preference Shares Yield – Holding Period
Return – Yield to Call –Concept of Present Value – Equity Share Valuation Models.
UNIT III (12 hrs)
Fundamental Analysis and Technical Analysis
Fundamental Analysis: Objectives – Economic Analysis, Industry Analysis, Company
Analysis –Technical Analysis: Meaning– Assumptions – Pros and cons of technical
analysis–Differences between fundamental analysis and technical analysis – Dow Theory
– Types of Charts – Chart Patterns – Trend Analysis – Support Line and Resistance Line
– Volume Analysis – Indicators and Oscillators – Simple Moving Average – Exponential
Moving Average – Relative Strength Index – Bollinger Band – Elliott Wave Theory.
UNITIV (12hrs)
Efficient Market Hypothesis
Efficient Market Hypothesis – Markowitz Model, Arbitrage Pricing Theory – Sharpe‟s
Single index portfolio selection method – Capital Asset Pricing Model (CAPM).
UNIT V (12hrs)
Portfolio Performance Evaluation
Portfolio Performance Evaluation – Meaning - Need for Evaluation - Methods of

19
calculating Portfolio return - Sharpe‟s Ratio - Treynor‟s Ratio - Jensen‟s Differential
Returns - Portfolio Revision - Need for Portfolio Revision - Formula Plans.
Course Outcomes: Students will be able to
CO No. CO Statement Knowledge
level
K4
CO 1 Examine investment options and structure a portfolio
Assess the value of Equity Shares, Preference Shares and K5
CO 2
Bonds
Examine stock performance through fundamental and K4
CO 3
technical analysis
K4
CO 4 Examine the various Portfolio Theories.

CO 5 Evaluate the portfolio performance. K5

Books for study:
1. Prasanna Chandra (2021), “Investment Analysis and Portfolio Management”, 6th
Edition, McGraw Hill, Noida, UP
2. Rustagi RP (2022), “Investment Analysis and Portfolio Management”, 5th Edition,
Sultan Chand & Sons, New Delhi
3. Bhalla V.K. (2019), “Investment Management”, 19th Edition, S.Chand& Co. Ltd., New
Delhi
Books for reference:
1. Donald E. Fischer, Ronald J. Jordan, Ashwini. K. Pradhan (2018), “Security Analysis
Portfolio Management”, 7thEdition, PearsonPublication Pvt.Ltd., India, Noida
2. AvadhaniV.A. (2016), “Securities Analysis and Portfolio Management”, 12thEdition,
Himalaya Publishing House, Mumbai
3. Ranganathan M. and Madhumathi R (2012), “Security Analysis and Portfolio
Management”,2ndEdition., Pearson Education India Pvt Ltd, Noida
4. Punithavathy Pandian (2019), “Securities Analysis and Portfolio Management”,
Himalaya Publishing House, Mumbai
5. Subrata Mukherjee (2021), “Security Analysis and Portfolio Management”, S.Chand&
Co. Ltd, New Delhi
Web references:
1. https://www.iare.ac.in/sites/default/files/lecture_notes/IARE_SAPM_Lecture_Notes.p
df
2. https://www.studocu.com/in/document/galgotias-university/equity-portfolio-
management/portfolio-management-lecture-notes-1-10/17701348
3. https://www.educba.com/fundamental-analysis-vs-technical-analysis
Note: Latest edition of the books may be used
Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 1 3 2 3 2 2 3
CO2 3 3 1 3 2 3 2 3 2
CO3 3 3 2 3 2 3 2 3 2
CO4 2 3 1 3 2 2 2 3 2
CO5 3 3 1 3 2 2 2 3 2
High – 3 Medium – 2 Low – 1

20
First Year - Elective – I B
CAPITAL MARKETS
Marks

Inst. Hours
Category

Credits

External
Course

Total
Title of the Course L T P O

CIA
Code

23UPCO
CAPITAL MARKETS E 5 - - - 3 5 25 75 100
M1E02
Learning Objectives
1 To introduce to students the concept of financial markets
2 To teach the various aspects of regulation of Indian capital market
3 To teach the working mechanism of primary market
4 To enable the students to learn the working mechanism of Stock exchanges
5 To enable the students to learn the concept of underwriting and IPO
Course Units
UNIT I (12 hrs)
Introduction to Financial Markets
Financial markets - Definition - Role - functions - Constituents - Financial Instruments -
Indian Financial Market - Global Financial Market - Capital Market - Evolution and growth -
Constituents - Capital Market Instruments - Types - Preference shares - Equity Shares - Non
- voting equity shares - Company fixed deposits - Warrants - Debentures and Bonds
UNIT II (12 hrs)
Regulation of Indian Capital Market
Regulatory Framework - Committees on Regulatory Framework - SEBI - Objectives -
Management - Powers and functions - Regulatory role - Investor Protection - Insider Trading
- Rationale - Insiders – Insider information - Connected persons.
UNIT III (12 hrs)
Primary Market
Meaning - NIM Vs Secondary Market - Methods of New Issue - Intermediaries in the new
issues market - SEBI Guidelines on Primary Market - Listing - Agreement - Benefits -
Consequences of Non-listing
UNIT IV (12 hrs)
Stock Exchange
History - Meaning - Functions - Stock Exchange Vs Commodity Exchange - Stock
Exchange Traders - Regulation of Stock Exchanges - Steps in Stock Trading - BSE and NSE
- World Stock Exchanges - New York, London, Hong Kong and
Tokyo Stock Exchanges.
UNIT V (12 hrs)
Underwriting and IPO
Underwriting - Definition - Types - Mechanics - Benefits - Book Building - Concept -
Characteristics - Process - IPO including e-IPO - Reverse book – building – Depository
services - Demat Account - Electronic Settlement of Trade - Role of CDSL and NSDL -
Online Stock Trading.

21
 Course outcomes: Students will be able to
Knowledge
CO No. CO Statement
level
CO 1 Understand of money market and capital market K3
CO 2 Describe the working of the primary market K3

CO 3 Gain familiarity with regard to working of stock exchanges K3

CO 4 Know the working mechanism of underwriting and IPO K3

Gain an understanding of the regulations governing the K4
CO 5
Indian capital market
Books for study:
1. Dr Mahesh Kulkarni and Dr. Suhas Mahajan, (2014) Capital Market and Financial
Services, Nirali Prakashan, Educational Publishers
2. Frederic S. Mishkin Stanley G. Eakins, Tulsi Jayakumar R k Pattnaik (2017), „Financial
Markets and Institutions‟, Pearson Education
3. E T Lokganathan (2019),‟ Capital Markets and securities Laws, New Century Publications
Chennai.
4. Merritt B. Fox, Lawrence Glosten, Gabriel Rauterberg (2019) the New Stock Market law,
economic and policy, Columbia University Press.
1. 5. Dr. P Sudha (2022),‟Securities Law & Market Operation‟, Sultan Chand & Sons
Books for reference:
1. Deepak R. Raste, (2011), „Capital Market in India‟, Imprint New Century Publications, Chennai.
2. Dr Mahesh Kulkarni and Dr. Suhas Mahajan, (2014) Capital Market and Financial Services, Nirali
Prakashan, Educational Publishers
3. FRANK J, FABOZZI, (2015), „capital Markets Institutions and risk management‟, Mit Press
1. 4. P. K. Roy (2023), „Capital Markets in India‟, ELENA ARMAS publications
Web references:
1. https://egyankosh.ac.in/handle/123456789/12335
2. https://egyankosh.ac.in/handle/123456789/3488
3.https://www.civilserviceindia.com/subject/Management/notes/regulation-of-capital-
market.html#:~:text=Securities%20and%20Exchange%20Board%20of%20India%20(SEBI)
%20has%20full%20autonomy,SEBI%20act%20and%20depositories%20act.&text=SEBI's%
20functions%20include%3A,and%20any%20other%20securities%20markets.
4. https://igu.ac.in/2021/wp-content/uploads/Revised-BBA-3rd-Semester.pdf
1) 5. https://www.sebi.gov.in/sebi_data/commondocs/regulation_p.pdf
Note: Latest edition of the books may be used
Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO 1 3 3 2 3 3 2 2 3 3
CO 2 3 3 1 3 3 3 3 3 3
CO 3 3 3 1 3 3 2 3 3 2
CO 4 3 3 2 3 3 3 3 3 3
CO 5 3 3 1 3 3 2 3 3 2
High – 3 Medium – 2 Low – 1

22
First Year - Elective –II A
LABOUR LAWS
Marks

Inst. Hours
Category

Credits

External
Course

Total
Title of the Course L T P O

CIA
Code

23UPCO
LABOUR LAWS E 5 - - - 3 5 25 75 100
M1E03

Learning Objectives
1. To Understand the provisions of Trade Unions Act
2. To gain knowledge on various measures and provisions relating to employees as
per the Factories Act and Equal Remuneration Act
3. To become familiar with compensation payable to workmen under different
situations and understand the provisions of the Employees State Insurance Act
4. To learn different provisions relating to payment of wages and minimum wages
to employees
5. To understand employee welfare measures with respect to provident fund,
gratuity and bonus
Course Units
UNIT I (12 hrs)
Introduction and The Trade Unions Act, 1926
Labour legislations: Origin – Nature – Scope – Need – Objectives – Principles – Labour
policy andits special features – Constitution as the basis for labour legislation – The Trade
Unions Act, 1926:Definition – Objectives – Deficiencies – Registration of trade union –
Cancellation of registration and appeal – Duties and obligations – Rights and privileges –
Dissolution.
UNIT II (12 hrs)
The Factories Act, 1948 and Equal Remuneration Act, 1976
The Factories Act, 1948: Objects – Definition – Licensing and Registration of factories –
Inspecting staff – Health, safety and welfare measures – Provisions relating to hazardous
processes – Working hours – Holidays – Annual leave - Employment of women and young
persons. Equal Remuneration Act – Payment of remuneration at equal rates to men and
women workers – Advisory committee – Offences and penalties.
UNIT III (12 hrs)
The Workmen’s Compensation Act, 1923 and The Employees’ State Insurance Act,
1948
The Workmen‟s Compensation Act, 1923: Definitions – Objectives – Disablement –
Employer‟s liability for compensation – Amount of compensation – Disbursement of
compensation – Notice and claims – Penalties – The Employees‟ State Insurance Act 1948:
Objects – Definitions –Administration of ESI Scheme – ESI Fund – ESI Corporation -
Medical benefit council – Benefits under the Act – ESI court.
UNIT IV (12 hrs)
The Payment of Wages Act,1936 and The Minimum Wages Act, 1948
The Payment of Wages Act, 1936: Object and Scope –Definition – Procedure regarding
payment of wages – Deduction from wages – Mode of payment of wages. The Minimum
Wages Act, 1948:Objects - Scope – Definition – Items to be included in the minimum
wages – Fixation and revision of minimum wages – Norms to be followed in the payments
of minimum wages.

23
UNIT V (12 hrs)
The Provident Fund and Miscellaneous Provision Act,1952, The Payment of Gratuity
Act, 1972 and The Payment of Bonus Act, 1965
Provident Fund and Miscellaneous Provision Act, 1952: Definitions – Scope – Nature –
Objects –Various schemes – The Payment of Gratuity Act, 1972: Definitions – Scope –
Conditions and circumstances of payment- Wages for computing gratuity – Maximum
gratuity – Nomination – Penalties – The Payment of Bonus Act: Applicability of the Act –
Eligibility and rate of Bonus – Allocable surplus and available surplus - Set and set off –
Offences and penalties.
Course Outcomes: Students will be able to
CO No. CO Statement Knowledge
level
CO 1 Recall the basic labour legislations pertaining to Trade Unions K1
CO 2 Explain various provisions of the Factories Act and Equal K2
Remuneration Act
CO 3 Assess provisions relating to the workmen‟s compensation and K5
state insurance.
CO 4 Examine provisions relating to payment of wages and minimum K4
wages.
CO 5 Expalin the provisions of provident fund, gratuity and bonus K2
schemes.
Books for study:
1. Mishra S.N. (2018), “Labour & Industrial Laws”, 29thEdition, Central Law
Publications, Classic Edition, Allahabad, UP.
2. Srivastava S C (2022), “Industrial Relations and Labour Laws”, 8thEdition., Vikas
Publishing, New Delhi
3. Tripathi PC, Gupta CB, Kapoor ND (2020), “Industrial Relations and Labour Laws”,
6thEdition., Sultan Chand & Sons, New Delhi
Books for reference:
1. Sinha P.R.N., Sinha InduBala, Shekhar Seema Priyadarshini (2017), “Industrial
Relations,Trade Unions and Labour Legislation”, 3rdEdition., Pearson Education India
Pvt. Ltd., Noida
2. Piyali Ghosh, Shefali Nandan (2017), “Industrial Relations and Labour Laws”,
1stEdition,McGraw Hill, Noida
3. Sharma J.P. (2018), “Simplified Approach to Labour Laws”, 5thEdition., Bharat
LawHouse Pvt. Ltd.
Web references:
1. https://www.icsi.edu/media/webmodules/Labour_Laws_&_Practice.pdf
2. https://www.icsi.edu/media/webmodules/LabourLaws&Practice_June_2020.pdf
Note: Latest edition of the books may be used
Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO1 1 3 3 2 1 3 1 1 3
CO2 1 3 3 2 1 3 1 1 3
CO3 1 3 3 3 1 3 1 1 3
CO4 1 3 3 3 2 3 2 1 3
CO5 1 3 3 3 1 3 1 1 3
High – 3 Medium – 2 Low – 1

24
First Year - Elective – II B
STRATEGIC HUMAN RESOURCE MANAGEMENT
Marks

Inst. Hours
Category

Credits

External
Course

Total
Title of the Course L T P O

CIA
Code

STRATEGIC HUMAN
23UPCO
RESOURCE E 5 - - - 3 5 25 75 100
M1E04
MANAGEMENT
Learning Objectives
1 ToappreciatetheimportanceofHRMasafieldofstudyandasacentralmanagementfunction
2 To understand the implication of HRM on Government regulations and corporate
decisions
3 To analyse the key elements of the HR functions
4 To gain knowledge about the elements, key concepts and terminology of HRM
5 To apply the principles and techniques of HRM to the discussion of major personnel
issues in case studies.
Course Units
UNIT I (12 hrs)
Introduction to SHRM
SHRM- Meaning, Features, Evolution, Objectives, Advantages, Barriers to SHRM, SHRM
v/s Traditional HRM, Steps in SHRM, Roles in SHRM: Top Management, Front-line
Management, HR - Changing Role of HR Professionals.
UNIT II (12 hrs)
Models of SHRM
Models of SHRM – High Performance Working Model, High Commitment Management
Model, High Involvement Management Model - HR Environment – Environmental trends
and HR Challenges -Linking SHRM and Business Performance.
UNIT III (12 hrs)
Strategic Planning and Compensation
Resourcing Strategy: Meaning and Objectives - Strategic HR Planning: Meaning,
Advantages, Interaction between Strategic Planning and HRP, Managing HR Surplus and
Shortages, Strategic Recruitment and Selection: Meaning and Need - Strategic Human
Resource Development: Meaning, Advantages and Process - Strategic Compensation as a
Competitive Advantage - Rewards Strategies: Meaning, Importance - Employee Relations
Strategy, Retention Strategies, Strategies for Enhancing Employee Work Performance.
UNIT IV (12 hrs)
Human Resource Policies
Human Resource Policies – Meaning, Features, Purpose of HR Policies, Process of
Developing HR Policies, Factors affecting HR Policies, Areas of HR Policies in
Organisation, Requisites of Sound HR Policies – Recruitment, Selection, Training and
Development, Performance Appraisal, Compensation, Promotion, Outsourcing,
Retrenchment, Barriers to Effective Implementation of HR Policies and Ways to Overcome
these Barriers.
UNIT V (12 hrs)
Latest trends in Strategic HRM
Mentoring - Employee Engagement – Meaning, Factors Influencing Employee
Engagement, Strategies for Enhancing Employee Engagement - Competency based HRM:
Meaning, Types of Competencies and Benefits of Competencies for Effective Execution of

25
 HRM Functions -Human Capital Management: Meaning and Role - New Approaches to
Recruitment – Employer Branding.
Course outcomes: Students will be able to:
CO No. CO Statement Knowledge
level
CO 1 Recall the fundamentals of strategic Human Resource K1
Management
CO 2 Examine the conceptual frame work of strategic Human K4
Resource Management Models
CO 3 Apply the knowledge of various strategies in Human K3
Resource Management in the corporations
CO 4 Illustrate drafting of HR policies K2
CO 5 Analyse the latest trend in the strategic Human Resource K4
Management.
Books for study:
1. Mathur, SPStrategic Human Resource Management 1st Edition 2015, New Age
International (P) Ltd Publishers,New Delhi.
2. Catherine Truss, David Mankin& Clare Kelliher (2014), “Strategic Human Resource
Management”, Oxford University Press, India.
3. Anuradha Sharma and Aradhana Khandekar (2006), “Strategic Human Resource
Management: An Indian Perspective”, Sage Publications Pvt. Ltd, New Delhi.
Books for reference:
1. Jean M Phillips & Stan M Gully, “Strategic staffing”, Pearson International Edition,
India.
2. Ananda Das Gupta (2021), “Strategic Human Resource Management - Formulating and
Implementing HR Strategies for a Competitive Advantage”, Productivity Press; 1st
edition, Routledge
Web references:
1. https://emeritus.org/in/learn/what-is-strategic-human-resource-management-shrm/
2. https://www.shrm.org/resourcesandtools/tools-and-
samples/toolkits/pages/practicingstrategichumanresources.aspx
3. https://www.cegid.com/en/blog/5-steps-for-developing-and-implementing-an- effective-
hr-strategy-in-2021/
4. https://www.managementstudyhq.com/hrm-evaluation-approaches.
Note: Latest edition of the books may be used
Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO 1 3 3 3 3 3 2 3 2 3
CO 2 3 3 3 3 3 2 3 2 3
CO 3 3 3 3 3 3 2 3 2 3
CO 4 3 3 3 3 3 2 3 2 3
CO 5 3 3 3 3 3 2 3 2 3
High – 3 Medium – 2 Low – 1

26
 Semester II
First Year - Core – IV
STRATEGIC COST MANAGEMENT
Marks

Inst. Hours
Category

Credits

External
Course

Total
Title of the Course L T P O

CIA
Code

23UPCO STRATEGIC COST

C 6 - - - 5 6 25 75 100
M1C04 MANAGEMENT
Learning Objectives
1 To analyse the aspects of strategic and quality control management
2 To analyse and select cost control techniques
3 To apply activity based costing for decision making
4 To utilise transfer pricing methods in cost determination
5 To apply cost management techniques in various sectors

Course Units
UNIT I (18 hrs)
Introduction to Strategic Cost Management
Introduction to Strategic Cost Management (SCM) – Need for SCM – Differences between
SCM and Traditional Cost Management - Value Chain Analysis: Meaning and steps -
Quality Cost Management: Meaning of Quality and Quality Management – Cost of Quality
–Indian Cost Accounting Standard 21 on Quality Control - Introduction to Lean System –
Benefits of Lean System – Just in Time (JIT) – Kaizen Costing.
UNIT II (18 hrs)
Cost Control and Reduction
Cost Management Techniques: Cost Control: Meaning and Prerequisites - Cost Reduction:
Meaning and Scope – Differences between Cost control and cost reduction - Pareto
Analysis: Meaning, importance and applications - Target Costing: Meaning, steps and
Principles – Life Cycle Costing: Meaning, Strategies for each stage of product life cycle,
Benefits – Learning Curve: Meaning, Learning curve ratio and applications.
UNIT III (18 hrs)
Activity Based Cost Management
Activity Based Cost Management: Concept, Purpose, Stages, Benefits, Relevance in
Decision making and its Application in Budgeting – Practical problems.
UNIT IV (18 hrs)
Transfer Pricing
Transfer Pricing: Meaning, Benefits, Methods: Pricing based on cost, Market price on
transfer price, Negotiated pricing and Pricing based on opportunity costs – Practical
Problems.
UNIT V (18 hrs)
Cost Management in Agriculture and IT sector
Agriculture Sector: Features, Cost Structure, Cost Management, Tools to measure the
performance, Minimum Support Price and International Perspective –Information
Technology Sector: Features, Cost Structure, Cost Management and International
Perspective.

27
Course Outcomes: Students will be able to
CO No. CO Statement Knowledge
level
1 Explain strategic cost management and QC K2
2 Choose the appropriate technique for cost control K3
3 Make use ofactivity based costing in practice K3
4 Choose transfer pricing methods to solve problems K3
5 Construct cost structure for Agriculture and IT sector K3
Books for study:
1. Ravi M Kishore (2018), “Strategic Cost Management”, 5thEdition,
TaxmannPublications Pvt. Ltd, New Delhi.
2. Bandgar P. K., (2017), “Strategic Cost Management”, 1stEdition, HimalayaPublishing
House Pvt Ltd, Mumbai.
3. Sexena V. K., (2020), “Strategic Cost Management and PerformanceEvaluation”,
1stEdition, Sultan Chand & Sons, New Delhi.
Books for reference:
1. John K Shank and Vijay Govindarajan (2008), Strategic Cost Management, Simon &
Schuster; Latest edition, UK
2. Jawahar Lal, (2015), “Strategic Cost Management”, 1st Edition, Himalaya Publishing
House Pvt Ltd, Mumbai.)
3. Arora M. N., (2021), “A Text Book of Cost and Management Accounting”,
11thEdition, Vikas Publishing House Pvt. Ltd., New Delhi.
Web references:
1. https://www.accountingtools.com/articles/strategic-cost-management.html#:~:text=
Strategic%20cost%20management%20is%20the,it%20or%20have%20no%20impact.
2. https://ca-final.in/wp-content/uploads/2018/09/Chapter-4-Cost-Management-
Techniques.pdf
3. https://resource.cdn.icai.org/66530bos53753-cp5.pdf
Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs

POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 3 3 3 3 3 3 3
CO2 3 3 2 3 3 3 3 3 3
CO3 3 3 2 3 3 3 3 3 3
CO4 3 3 2 3 3 3 3 2 3
CO5 3 3 1 3 3 3 3 3 3
High – 3 Medium – 2 Low – 1

28
First Year - Core – V
CORPORATE ACCOUNTING
Marks

Inst. Hours
Category

Credits

External
Course

Total
Title of the Course L T P O

CIA
Code

23UPCO CORPORATE
C 6 - - - 5 6 25 75 100
M1C05 ACCOUNTING
Learning Objectives
1 To understand the accounting treatment for issue of shares
2 To determine profits for fire and marine insurance
3 To prepare consolidated financial statements
4 To account for price level changes
5 To adopt financial reporting standards

Course Units
UNIT 1 (18 hrs)
Issue of Shares and Final Accounts of Companies
Issue of Shares: ESOPs - ESPS - Sweat Equity Shares - Book Building- Buy-back of Shares
- Conversion of debentures into shares - Final accounts of Companies as per Schedule III of
the Companies Act, 2013 – Managerial remuneration.
UNIT II (18 hrs)
Insurance Company Accounts
Insurance Company Accounts: Types of Insurance - Final accounts of life assurance
Companies- Ascertainment of profit- Valuation Balance Sheet-Final accounts of Fire,
Marine and miscellaneous Insurance Companies.
Unit III (18 hrs)
Consolidated financial statements
Consolidated financial statements as per AS 21: Consolidated Profit and Loss Account–
Minority interest – Cost of control – Capital reserve – Inter-company holdings –Preparation
of consolidated Balance Sheet.
UNIT IV (18 hrs)
Contemporary Accounting Methods
Accounting for price level changes – Social responsibility accounting – Human resource
accounting - Forensic Accounting.
UNIT V (18 hrs)
Financial reporting
Financial reporting: Meaning, Objectives, Characteristics – Indian Accounting Standards
(AS 5, AS 10, AS 19, AS 20) – Corporate Social Responsibility: Meaning, Key provisions
of Companies Act, 2013, Accounting for CSR expenditure, Reporting of CSR, Presentation
and disclosure in the financial statements.
Theory: 20%; Problems: 80%
Course Outcomes: Students will be able to
CO No. CO Statement Knowledge
level

CO1 Determine profit and financial position by preparing financial K5

statements of companies as per schedule III of Companies
Act,2013
29
 CO2 Apply the provisions of IRDA Regulations in the preparation of K3
final accounts of Life Insurance and General Insurance Companies.

CO3 Determine the overall profitability and financial position by K5

preparing consolidated financial statements of holding companies
in accordancewithAS21.

CO4 Analyse contemporary accounting methods K4

CO5 Examine Financial Reporting based on appropriate Accounting K4

Standards and provisions of Companies Act 2013 with respect to
Corporate Social Responsibility
Books for study:
1. Gupta R. L. &Radhaswamy M. (2021), “Corporate Accounting – Volume I & II”,
14thEdition, Sultan Chand &Sons, New Delhi.
2. Maheshwari S. N., Sharad K. Maheshwari &Suneel K. Maheshwari, (2022),“Advanced
Accountancy - Volume I &II”, 11thEdition, Vikas PublishingHouse Pvt. Ltd., New Delhi.
3. Jain S. P., Narang K. L., Simmi Agrawal and Monika Sehgal (2019),
“AdvancedAccountancy - Corporate Accounting – Volume - II”, 22ndEdition,
KalyaniPublishers, New Delhi.
4. Reddy T. S. &Murthy A., (2022), “Corporate Accounting – Volume I &II”, 17th Edition,
Margham Publications, Chennai.
Books for reference:
1. ArulanandamM.A &Raman K.S., (2021), “Advanced Accounting (Corporate Accounting
– II)”, 8thEdition, Himalaya Publishing House Pvt Ltd, Mumbai.
2. Shukla M C, Grewal T S and Gupta S C, (2022), “Advanced Accounts Volume
II”,19thEdition, Sultan Chand &Sons, New Delhi.
3. Gupta R. L., (2022), “Problems and Solutions in Company Accounts”, 2ndEdition,Sultan
Chand &Sons, New Delhi.
Web references:
1. https://resource.cdn.icai.org/66550bos53754-p1-cp9.pdf
2. https://resource.cdn.icai.org/66545bos53754-p1-cp4.pdf
3. https://resource.cdn.icai.org/66638bos53803-cp1.pdf
4. http://ppup.ac.in/download/econtent/pdf/MBA%201st%20sem%20Lecture%20note%20o
n%20forensic%20accounting%20by%20Anjali.pdf
Note: Latest edition of the books may be used
Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO 1 3 3 2 3 3 3 3 3 3
CO 2 3 3 3 3 2 3 2 3 3
CO 3 3 3 2 3 3 3 3 3 3
CO 4 3 3 3 3 3 3 3 3 3
CO 5 3 3 3 3 3 3 3 3 3
High – 3 Medium – 2 Low – 1

30
First Year - Core – VI
SETTING UP OF BUSINESS ENTITIES
Marks

Inst. Hours
Category

Credits

External
Course

Total
Title of the Course L T P O

CIA
Code

23UPCO SETTING UP OF
C 6 - - - 4 6 25 75 100
M1C06 BUSINESS ENTITIES
Learning Objectives
1 To understand the startup landscape and its financing
2 To analyse the formation and registration of Section 8 company
3 To outline the concept of LLP and business collaboration
4 To understand the procedure for obtaining registration and license
5 To create awareness about the legal compliances governing business entities
Course Units
UNIT I (18 hrs)
Startups in India
Types of business organisations –Factors governing selection of an organisation - Startups
– Evolution – Definition of a Startup – Startup landscape in India – Startup India policy –
Funding support and incentives – Indian states with Startup policies – Exemptions
forstartups – Life cycle of a Startup – Important points for Startups – Financing options
available for Startups – Equity financing – Debt financing – Venture capital financing –
IPO – Crowd funding – Incubators - Mudra banks –Successful Startups in India.
UNIT II (18 hrs)
Not-for-Profit Organisations
Formation and registration of NGOs – Section 8 Company – Definition – Features –
Exemptions – Requirements of Section 8 Company – Application for incorporation –
Trust: Objectives of a trust – Persons who can create a trust – Differences between a
public and private trust – Exemptions available to trusts – Formation of a trust - Trust
deed –Society – Advantages – Disadvantages – Formation of a society – Tax exemption
to NGOs.
UNIT III (18 hrs)
Limited Liability Partnership and Joint Venture
Limited Liability Partnership: Definition – Nature and characteristics – Advantages and
disadvantages – Procedure for incorporation – LLP agreement – Annual compliances of
LLP-Business collaboration: Definition – Types –Joint venture: Advantages and
disadvantages – Types – Joint venture agreement - Successful joint ventures in India–
Special Purpose Vehicle – Meaning – Benefits – Formation.
UNIT IV (18 hrs)
Registration and Licenses
Registration and Licenses: Introduction – Business entity registration – Mandatory
registration – PAN – Significance – Application and registration of PAN – Linking of
PAN with Aadhar –TAN – Persons liable to apply for TAN – Relevance of TAN –
Procedure to apply for TAN –GST: Procedure for registration – Registration under Shops
and Establishment Act –MSME registration – Clearance from Pollution Control Board –
FSSAI registration and license – Trade mark, Patent and Design registration.
UNIT V (18 hrs)
Environmental Legislations in India
Geographical Indication of Goods (Registration and Protection) Act, 1999: Objectives,
31
Salient Features - The Environmental Protection Act, 1986: Prevention, control and
abatement of environmental pollution - The Water (Prevention And Control of Pollution)
Act, 1974: The Central and State Boards for Prevention and Control of Water Pollution -
Powers and Functions of Boards - Prevention and Control of Water Pollution - Penalties
and Procedure- The Air (Prevention and Control of Pollution) Act, 1981: Central and
State Boards for The Prevention and Control of Air Pollution - Powers And Functions -
Prevention and Control of Air Pollution - Penalties and Procedure.

Course Outcomes: Students will be able to:

CO No. CO Statement Knowledge
level

CO 1 Compare the various avenues of acquiring finance to setup a K2

business entity

CO 2 Recall the legal requirements for Section 8 Company K1

CO 3 Examine the provisions for LLP and joint venture K4

CO 4 Analyse the registration and licensing procedure K4

CO 5 Examine the compliance of regulatory framework regarding K4

environment
Books for study:
1. Kailash Thakur, (2007) “Environment Protection Law and Policy in India”, 2nd
Edition, Deep & Deep Publication Pvt. Ltd., New Delhi.
2. Avtar Singh, (2015), “Intellectual Property Law”, Eastern Book Company, Bangalore
3. Zad N.S and Divya Bajpai, (2022) “Setting up of Business Entities and Closure”
(SUBEC), Taxmann, Chennai
4. Amit Vohra &Rachit Dhingra (2022) “Setting Up Of Business Entities & Closure”,
6th Edition, Bharath Law House, New Delhi
Books for reference:
1. Setting up of Business Entities and Closure (2021), Module 1, Paper 3, The Institute
of Company Secretaries of India, MP Printers, Noida
2. The Air (Prevention and Control of Pollution) Act, 1981, Bare Act, 2022 Edition,
Universal/LexisNexis, Noida
3. The Water (Prevention and Control of Pollution) Act, 1974, Bare Act, 2022 Edition,
Universal/LexisNexis, Noida
4. Cliff Ennico, (2005) “Small Business Survival Guide Starting Protecting and
Securing your Business for Long-Term Success”, Adams Media, USA
5. Daniel Sitarz,(2011) “Sole Proprietorship: Small Business Start-up Kit”, 3rdEdition,
‫‏‬Nova Publishing, USA
Web references:
1. https://www.icsi.edu/media/webmodules/FINAL_FULL_BOOK_of_EP_SBEC_2018
.pdf
2. https://www.mca.gov.in/MinistryV2/incorporation_company.html 3)
3. https://legislative.gov.in/sites/default/files/The%20Limited%20Liability%20
Partnership%20 Act,%202008.pdf
4. https://legislative.gov.in/sites/default/files/A1999-48.pdf
5. https://www.indiacode.nic.in/bitstream/123456789/6196/1/the_environment_protecti
on_act%2C1986.pdf
Note: Latest edition of the books may be used
32
Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 3 3 3 3 3 1 3
CO2 3 2 2 3 2 3 2 3 3
CO3 3 3 2 3 3 3 3 3 3
CO4 3 3 3 3 3 3 3 3 3
CO5 3 3 3 3 3 3 3 3 3
High – 3 Medium – 2 Low – 1

First Year - Elective – III A

BUSINESS ETHICS AND CORPORATE SUSTAINABILITY
Marks

Inst. Hours
Category

Credits

External
Course

Total
Title of the Course L T P O

CIA
Code

BUSINESS ETHICS AND

23UPCO E
CORPORATE 4 - - - 3 4 25 75 100
M1E05
SUSTAINABILITY

Learning Objectives
1. To understand the concept and importance of business ethics
2. To enable ethical decision making based on various theories
3. To gain knowledge on moral issues relating to business, marketing, advertising,
finance, HR and environmental protection
4. To understand the concepts of corporate sustainability
5. To analyse sustainability information and prepare reports
Course Units
UNIT I (12 hrs)
Introduction to Business Ethics
Business Ethics- Meaning and Definition of Business Ethics - Nature of Business Ethics
- Role and importance of Business Ethics and values in Business - Causes of unethical
behaviour - Ethical issues.
UNIT II (12 hrs)
Ethical Theories
Ethical Decision Making -Decision Making (Normal Dilemmas and problems) -
Application of Ethical Theories in Business - Traditional Ethical Theories -
Utilitarianism, - Ethical Egoism - Ethics of Duties - Normative Theories of Business
Ethics - Stakeholder Theory - Stockholder Theory - Lawrence Kohlberg‟s Theory Model
Development.
Unit III (12 hrs)
Moral Issues in Business
Moral Issues in Business - Importance of moral issues and reasoning - Whistle Blowing-
Kinds of Whistle Blowing - Ethical issues in functional areas of business.
Marketing and Advertising - Truth in Advertising- Manipulation – Coercion-Trade
Secrets- Corporate disclosure-Insider trading.
Finance -Fairness‟ and efficiency in Financial Market – Greenmail-Golden Parachute.
33
HR: Workers Rights and Duties - Work place Safety - Sexual Harassment-Equal
Employment Opportunity- Preferential hiring.
Environmental Protection - Safety and acceptable risk- Environmental Harm, Pollution
and its Control– Product Safety and Corporate Liability.
UNIT IV (12 hrs)
Corporate Sustainability
Corporate Sustainability - Concepts of sustainability - Social, Environmental and
Economic dimensions -Sustainability in a business context.
Principles of Sustainable Development: History and emergence of the concept of
Sustainable Development - Definitions, Environmental issues and crisis, Resource
degradation, Greenhouse gases, Desertification, Social insecurity, Industrialization,
Globalization and Environment.
UNIT V (12 hrs)
Sustainability Reporting
Sustainability Reporting - Investors, customers, government and media- Disclosing
sustainability information – report and website - Transparency and Accountability - One
Report movement – Financial and non-financial together - Triple bottom line concept for
Sustainable Business - Sustainability Reporting: Flavour of GRI, BRR, BRSR.
Course Outcomes: Students will be able to
CO No. CO Statement Knowledge
level
CO 1 Apply the concepts of business ethics in practice K3
CO 2 Demonstrate ethical decision making by applying various K2
theories
CO 3 Evaluate moral issues relating to business, marketing, K5
advertising, finance, HR and environmental protection
CO 4 Explain the concepts of corporate sustainability K2
CO5 Construct reports disclosing sustainability information K3
Books for study:
1. MuraleedharanK P and SatheeshE K (2021), “Fernando‟s Business Ethics and
Corporate Governance”, 3rdEdition.,Pearson IndiaEducation Services Pvt. Ltd,
Noida
2. John G. Cullen (2022), “Business, Ethics and Society: Key Concepts, Current
Debates and Contemporary Innovations”, Sage Publications Pvt. Ltd, New Delhi
3. KhankaS S (2013), “Business Ethics and Corporate Governance (Principles and
Practice)”, 1stEdition, S.Chand& Co. Ltd., New Delhi
Books for reference:
1. ICSI Study Material, “Governance, Risk Management, Compliances and Ethics”,
New Delhi
2. David Chandler (2016), “Strategic Corporate Social Responsibility: Sustainable
Value Creation”, 4th Edition., Sage Publications Pvt. Ltd, New Delhi
3. MandalS K (2017), “Ethics in Business and Corporate Governance”, 2ndEdition.,
McGraw Hill Education, India
Web references:
1. https://www.icsi.edu/media/website/BUSINESS%20MANAGEMENT%
20ETHICS%20&%20EN TREPRENEURSHIP.pdf
2. https://ddceutkal.ac.in/Syllabus/BECG-MBA.pdf
3. https://sdgs.un.org/topics/desertification-land-degradation-and-drought
4. https://sdgs.un.org/sites/default/files/documents/1387bp_ccInNSDS.pdf
5. https://wedocs.unep.org/handle/20.500.11822/9435
Note: Latest edition of the books may be used

34
Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 3 2 2 3 2 1 3
CO2 3 3 3 2 2 3 2 1 3
CO3 3 3 3 2 2 3 2 1 3
CO4 2 2 2 3 3 3 3 3 3
CO5 2 2 2 3 3 3 3 3 3
High – 3 Medium – 2 Low – 1

First Year - Elective – III B

AUDIT AND DUE DILIGENCE
Marks

Inst. Hours
Category

Credits

External
Course

Total
Title of the Course L T P O

CIA
Code

23UPCO AUDIT AND DUE

E 4 - - - 3 4 25 75 100
M1E06 DILIGENCE
Learning Objectives

1 To understand different types of audit

2 To gain knowledge on secretarial audit
3 To understand the basics of due diligence
4 To analyse different types of due diligence
5 To understand due diligence for takeovers and due diligence report
Course Units
UNIT I (12 hrs)
Introduction to Audit
Audit: Meaning – Types of Audit: Corporate Governance Audit: Meaning and scope;
Corporate Social Responsibility Audit: Meaning and objectives; Insider Trading Audit:
An introduction – Labour Law audit: Meaning, process and benefits – Environment Audit:
Meaning and Need – Social Audit: Meaning and implications – Introduction to Takeover
Audit.
UNIT II (12 hrs)
Secretarial Audit
Secretarial Audit: Meaning – Need – Applicability of Secretarial Audit under Companies
Act, 2013 and SEBI (Listing Obligations and DisclosureRequirements) Regulations, 2015
– The process of Secretarial Audit – Scope and Benefits of Secretarial Audit.
UNIT III (12 hrs)
Introduction to Due Diligence
Due diligence: Meaning, Need, Objectives and Scope – Factors to be considered while
conducting due diligence – Process of due diligence – Techniques of due diligence.
UNIT IV (12 hrs)
Types of Due Diligence
Types of Due Diligence: Operational, Strategic, Financial, Technical, Legal, Management,
Technical, Environmental, Human Resource.
35
UNIT V (12 hrs)
Due Diligence for Takeovers and Due Diligence Report
Due diligence for Mergers and Amalgamation: Introduction and Process, Preparation of
scheme of amalgamation - Due diligence for take overs - Guidance on diligence reporting
– Format of diligence report.
Course outcomes: Students will be able to:
CO No. CO Statement Knowledge
level
CO 1 K2
Compare different types of audit
CO 2 K5
Assess the provisions relating to secretarial audit
CO 3 Recall the basics of due diligence K1
CO 4 K2
Explain the various types of due diligence
Examine due diligence for take overs and prepare due diligence K4
CO 5
report
Books for study:
1. Anoop JainC. S, (2022), “Secretarial Audit, Compliance Management and Due
Diligence”, 19th Edition, A J Publications Chennai, Tamilnadu.
2. William J Gole; Paul J Hilger (2009), “Due Diligence, An MA Value Creation”,
John Wiley & Sons, Inc., New Jersey
3. Chatterjee B.D (2020), “A Practical Guide to Financial Due diligence”,
Bloomsberry Publications, 1st Edition, New Delhi
4. Anoop JainC S (2022), “Governance, Risk Management, Compliance and Ethics”
15th Edition, A J Publications, Chennai, Tamilnadu.
Books for reference:
1. National Institute of Securities Market (April 2022), “Depository Operations, An
educational initiative of SEBI” ,Taxmann Publications, New Delhi
2. Peter Howson (2003), “Commercial Due Diligence”, Gower Publications, England
3. Justin J Camp (2002), “Venture Capital Due Diligence”,Wiley & Sons,
Incorporated, John, New Jersey.
Web references:
1. https://www.icsi.edu/media/portals/70/241120123.pdf
2. https://www.icsi.edu/media/webmodules/publications/FULL% 20BOOK-PP-
DD&CCM-PDF%20FILE.pdf
3. https://www.sebi.gov.in/legal/regulations/jul-2022/securities-and-exchange-board-
of-india-issue-of-capital-and-disclosure-requirements-regulations-2018-last-
amended-on-july-25-2022-_61425.html
4. https://www.icsi.edu/media/webmodules/pcs/GUIDANCE%20NOTE%
20ON%20DILIGENCE%20REPORT%20FOR%20BANKS.pdf
Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs

POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 3 3 3 3 3 2 3
CO2 3 3 3 3 3 3 3 2 3
CO3 3 3 3 3 3 3 3 2 3
CO4 3 3 3 3 3 3 3 2 3
CO5 3 3 3 3 3 3 3 2 3
High – 3 Medium – 2 Low – 1

36
First Year - Elective – IV A
RURAL AND AGRICULTURAL MARKETING
Marks

Inst. Hours
Category

Credits

External
Course

Total
Title of the Course L T P O

CIA
Code

RURAL AND
23UPCO
AGRICULTURAL E 4 - - - 3 4 25 75 100
M1E07
MARKETING
Learning Objectives

1. To understand the concepts of Rural marketing and its environments.

2. To understand the buying behaviour of rural consumers

3. To gain knowledge on strategies relating to rural product, branding, packaging, etc.

To analyse the functioning of food processing industry including distribution and
4.
promotion in the rural market.
5. To understand the principles and functioning of cooperative marketing
Course Units
UNIT I (12 hrs)
Introduction to Rural marketing
Rural marketing – Meaning – Definition – Concept and nature of rural marketing –
Taxonomy of rural markets – Urban vs Rural marketing – Rural marketing environment –
Becoming a successful rural marketer.
UNIT II (12 hrs)
Rural buyer behaviour
Rural buyer behaviour – Aspects of rural buyer behaviour – Rural consumer decision
making process – Environmental factors affecting rural consumers – Buyer characteristics
and innovation adoption – Rural STP approach – Guidelines for effective segmentation
and emerging rural market segments.
UNIT III (12 hrs)
Rural product strategy and pricing
Rural product strategy – Rural product classification and decisions – Product innovation
strategies – Customer value strategies – Rural branding and packaging strategies – Role of
Agricultural Price Commission in India(APC) - Introduction to APC - Basic objectives of
the Commission - Determination of Minimum Support Price (MSP) - Non price measures
- Minimum support price of selected commodities - Benefit to the farmers - Rationale of
support pricing - Limitations of MSP.
UNIT IV (12 hrs)
Food processing industry infrastructure in India
Food processing industry infrastructure in India - Meaning of processing - Advantages of
food processing - Processing of agricultural commodities (Wheat, Paddy, Pulses and
Oilseeds) – Importance of cold chains - Rural distribution strategy – Rural distribution
and logistics – Direct vs Indirect marketing – Organised rural retailing – Types of retail
outlets – Rural malls – e-tailing and training for rural retailers – Rural supply chain
management – ITC e-choupal – Rural promotion mix – Marketing communication
challenge in rural markets.
37
UNIT V (12 hrs)
Cooperative marketing
Cooperative marketing: Meaning - Role of cooperatives - Structure of cooperative
marketing societies - Types of Co-operative marketing societies – Membership –
Functioning – Agri export zones – Small Farmers Agri Business Consortium - eNAM –
Tamil Nadu State Agricultural Marketing Board.
Course Outcomes: Students will be able to:

CO No. CO Statement Knowledge

level
K1
CO 1 Recall the concepts of rural marketing
K4
CO 2 Analyse the buying behaviour of rural consumers
Develop the strategies relating to rural product, branding, K3
CO 3
packaging, etc.
Construct distribution and promotional mix in the rural market K3
CO 4
relating to food processing industry
CO5 Explain the principles and functioning of cooperative marketing K2

Books for study:

1. Acharya S.S Agarwal N.L., (2019), “Agricultural Marketing in India”, 6th Edition.,
BS Publishers & Distributors Pvt Ltd, India
2. Ashok M. V (2021), “Emerging Trends in Agricultural Marketing in India”, Brillion
Publishing, New Delhi
3. DebarunChakrabaorty, Soumya KantiDhara, AdrinilSantra (2021), “Rural
Marketing in India: Texts and Cases”, Atlantic Publishers and Distributors Pvt Ltd,
Chennai

Books for reference:

1. Rahman K S (2019), “Rural Marketing in India”, Himalaya Publishing House,
Mumbai
2. Dogra Balram and KarminderGhuman (2007), Rural Marketing: Concepts and
Practices, McGraw Hill Education, Noida
Web references:
1. https://www.iare.ac.in/sites/default/files/lecture_notes/IARE_RM_NOTES_2.pdf
2. https://www.mbaskool.com/business-concepts/marketing-and-strategy-terms/12992-
cooperative-marketing.html
3. https://cacp.dacnet.nic.in/content.aspx?pid=32#content
Note: Latest edition of the books may be used
Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO1 2 2 1 2 3 3 3 1 3
CO2 3 3 3 3 3 3 3 1 3
CO3 3 3 3 3 3 3 3 1 3
CO4 3 3 2 3 3 3 3 2 3
CO5 2 2 2 3 3 3 3 1 3
High – 3 Medium – 2 Low – 1

38
First Year - Elective – IV B
LOGISTICS AND SUPPLY CHAIN MANAGEMENT
Marks

Inst. Hours
Category

Credits

External
Course

Total
Title of the Course L T P O

CIA
Code

23UPCO LOGISTICS AND SUPPLY

E 4 - - - 3 4 25 75 100
M1E08 CHAIN MANAGEMENT

Learning Objectives

1. To identify the primary differences between logistics and supply chain management
To understand the individual processes of supply chain management and their
2.
interrelationships within individual companies and across the supply chain.
3. To evaluate the management components of supply chain management
To analyse the tools and techniques applied in implementing supply chain
4.
management.
To create awareness about the professional opportunities in supply chain
5.
management.
Course Units
UNIT I (12 hrs)
Supply Chain Management
Supply Chain Management: Concept, Features, Evolution, Importance, Process and Barriers
of Supply Chain Management – Principles, Supply Chain Strategies – Organizations,
Coordination, Innovation and Forecasting - Supply chain intermediaries – Concept and
Types, Channels of Distribution for Industrial Goods and Consumer Goods, Channels of
Distribution at Services Level, Factors for selection of suitable channels.
UNITII (12 hrs)
Global perspectives
Global perspectives: Measuring and analyzing the value and efficiency of Global Supply
Chain Networks, Global market forces, Types of global supply chain -Indian Perspectives:
Measuring and Analyzing the value and efficiency of Domestic Supply Chain Networks,
Economic effects of supply chains - Customer Perspectives: Customer values, Role of
customers and Ways of improving customer services in SCM.
UNITIII (12 hrs)
Framework of Logistics
Logistics: Introduction – Positioning of Information in Logistics and Supply Chain
Management – Logistics Information System (LIS) - Logistics Management: Concept and
Process, Competitive Advantages and Three C‟s, Changing Logistics Environment,
Reverse Logistics, Importance of Inventory Control -Elements of inventory management –
Inbound and out bound logistics, Bull- whip effect – distribution and warehousing
management - Transport Functions and Participants in Transportation Decisions -
Transport Infrastructure- Packaging and Materials Management: Consumer and Industrial
Goods Packaging - Factors influencing Materials Planning, Preservation Safety and
Measures of Materials Handling.
UNITIV (12 hrs)
SCM-Warehousing
Introduction– Concepts of Warehousing– Types of Warehouse – Functions of
Warehousing– Strategic Warehousing, Warehouse Operations, Ownership Arrangements,
Warehouse Decisions, Warehouse Management Systems, Packaging Perspectives,
39
Packaging for Material Handling Efficiency, Materials Handling, Supply Chain Logistics
Design: Global Strategic Positioning; Global SC Integration, SC Security, International
Sourcing, Distribution control and evaluation.
UNITV (12 hrs)
SCM-Plan
SCM Plan: Demand Planning, Source of Procurement, Production or Assembly Steps, Sales
return of defective or excess goods-Use of Internet in SCM: Role of computer/ IT in supply
chain management –E- market places, E-procurement, E-logistics, E-fulfillment -Operative
Systems in SCM: Enterprise Resource Planning (ERP), Performance Modeling of supply
chains using Markov chains, Inventory Control- Importance, Pareto‟s Law -Emerging
Technologies in Logistics and Supply Chain Management: CRM Vs SCM, Benchmarking
concept, Features and implementation, Outsourcing: Basic concepts, Value addition in
SCM – Concept of demand chain management - Growth of Logistics and Supply Chain
Management in national and international scenarios.
Course Outcomes: Students will be able to
CO No. CO Statement Knowledge
level
CO 1 Recall the concepts and features of SCM K1
CO 2 Summarise global and Indian perspectives of SCM K2
CO 3 Examine changing logistics environment pertaining to materials K4
management, warehousing and distribution
CO 4 Explain strategic warehousing for SCM K2
CO5 Outline the role of internet in SCM K2

Books for study:

1. Christopher Martin, “Logistics and Supply Chain Management” (2016) 5th Edition, FT
Publishing International, India
2. Chopra, Sunil, Meindl, Peter and Kalra, D.V.; Supply Chain Management: Strategy,
Planning and Operation; Pearson Education Pvt. Ltd, Noida
Books for reference:
1. Sahay, B.S., Supply Chain Management, 2nd Edition; Macmillan Publishers India
2. Ballou, R.H. Business Logistics Management. Prentice-Hall Inc.
3. Bowersox D.J.,Closs D.J, Bixby Cooper. M., Supply Chain Logistics Management,
(2002), 9th Edition, McGraw-Hill Higher Education, Noida
Web references:
1. http://www.wisdomjobs.com/e-universit/production-and-operations-management-
tutorial-295/principles-of-material-handling-9576.html
2. http://www.marketing91.com/logistics-activitiesw/
3. https://www.fcbco.com/services/warehouse-strategies.
4. https://cleartax.in/s/just-in-time-jit-inventory-management
Note: Latest edition of the books may be used
Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 1 3 2 2 3 1 2
CO2 2 2 3 2 3 3 2 2 1
CO3 2 1 2 3 2 2 3 3 3
CO4 1 3 1 2 1 1 2 2 2
CO5 3 2 2 2 2 2 1 1 1
High – 3 Medium – 2 Low – 1
40
 Marks

Inst. Hours
Category

Credits

External
Course

Total
Title of the Course L T P O

CIA
Code

23UPPG HUMAN RIGHTS - - - 1 25 75 100

C1H01

Semester III

Second Year - Core – VII

TAXATION
Marks

Inst. Hours
Category

Credits

External
Course

Total
Title of the Course L T P O

CIA
Code

23UPCO
TAXATION C 6 - - - 5 6 25 75 100
M1C07
Learning Objectives
1 To identify deductions from gross total income and computation of income for
different classes of assessees
2 To understand the procedure for filing of returns and tax planning
3 To analyse the structure on international business taxation
4 To assess Goods and Services Tax and filing GST returns
5 To compute customs duty as per Customs Act

Course Units
UNIT I (18 hrs)
Assessment of persons
Tax Exemptions for Agricultural Income-Deductions to be made in computing total
income (80G, 80GGB & 80GGC, 80IA, 80IAB, 80IAC, 80IB, 80IBA, 80ID, 80IE,
80JJA, 80JJAA, 80LA, 80M, 80P, 80PA) – Assessment of Firms, AOP, BOI, Company
and Co-operative society.
UNIT II (18 hrs)
Tax Returns and Tax planning
Return of income: Statutory obligation, Return Forms, Time for filing of return, Revised
return, Modified return–Assessment -Tax Deducted at Source - Advance payment of
Tax: Persons liable to pay, Due date, Computation - Payment in pursuance of order of
Assessing Officer, Consequences on non-payment. – Tax planning, Tax avoidance and
Tax evasion - Tax planning and specific management decisions: Make or buy, Own or
lease, Retain or replace, Shut down or continue.

41
UNIT III (18 hrs)
International business taxation
International business taxation - Taxation of Non-resident - Double taxation relief -
Transfer pricing and other anti-avoidance measure - Application and interpretation of tax
treaties - (Double taxation avoidance agreement - DTAA) - Equalization levy.
UNIT IV (18 hrs)
Goods and Services Tax
Goods and Services Tax: GST Act, 2017 - Registration – Procedure for registration
under Schedule III – Amendment of registration – Rates of Tax of IGST, CGST,
SGST/UGTST- Assessment of GST- Self-assessment – Provisional assessment –
Scrutiny of returns – Assessment of non filers of returns – Assessment of unregistered
persons – Assessment in certain special cases – Tax Invoice – Credit and Debit Notes –
Payment of Tax – Input Tax Credit - Anti profiteering –- Filing of Returns- Penalties –
Prosecution – Appeal and Revision.
UNIT V (18 hrs)
Customs Act, 1962
Customs Act, 1962:Important Definitions – Basics – Importance of Customs Duty –
Constitutional authority for levy of Customs Duty – Types of Customs Duty –
Prohibition of Importation and Exportation of goods – Valuation of goods for Customs
Duty – Transaction Value – Assessable Value – Computation of Assessable Value and
Customs Duty.

Course Outcomes: Students will be able to

CO No. CO Statement Knowledge
level

CO 1 Apply the provisions of income tax to determine taxable income K3

CO 2 Plan taxes K3

CO 3 Illustrate the nuances of international business taxation K2

CO 4 Apply the provisions of GST K3

CO 5 Summarise the provisions of Customs Act K2

Books for study:
1. Vinod Singhania and Kapil Singhania, Direct Taxes Law & Practice Professional
Edition, Taxmann Publications, New Delhi
2. MehrotraH.C. and GoyalS.P, Income Tax including Tax Planning &Management,
Sahitya Bhawan Publications, Agra
3. SekarG, “Direct Taxes” - A Ready Refresher, Sitaraman C.& Co Pvt.Ltd., Chennai.
4. Balachandran V, (2021) Textbook of GST and Customs Law, Sultan Chand and Sons,
New Delhi
5. Vandana Bangar andYogendra Bangar, “Comprehensive Guide to Taxation”(Vol.I and
II),AadhyaPrakashan, Prayagraj(UP).
Books for reference:
1. ShaR.G. and Usha DeviN.,(2022) “Income Tax” (Direct and Indirect Tax),
HimalayaPublishing House,Mumbai.
2. Girish Ahuja and Ravi Gupta, “Practical Approach to Direct and Indirect Taxes:
Containing Income Tax and GST”, Wolters Kluwer India Private Limited
3. Swetha Jain, GST Law & Practice, Taxmann Publishers Pvt.Ltd, Chennai.
4. DatyV.S., “GST - Input Tax Credit”,Taxmann Publishers, Chennai.
42
5. AnuragPandy,“Law & Practices of GST and Service Tax”- Sumedha Publication House,
New Delhi.
Web references:
1. https://www.icsi.edu/media/webmodules/16112021_Advance_Tax_Laws.pdf
2. https://www.icsi.edu/media/webmodules/Final_Direct_Tax_Law_17_12_2020.pdf
3. https://www.icsi.edu/media/webmodules/TL_Final_pdf_25102021.pdf
Note: Latest edition of the books may be used
Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 3 3 3 3 3 2 3
CO2 3 3 3 3 3 3 2 2 3
CO3 3 3 3 3 3 3 3 2 3
CO4 3 3 3 3 3 3 3 2 3
CO5 3 3 3 3 3 3 3 3 3
High – 3 Medium – 2 Low – 1

Second Year - Core – VIII

RESEARCH METHODOLOGY
Marks

Inst. Hours
Category

Credits

External
Course

Total
Title of the Course L T P O

CIA
Code

23UPCO RESEARCH
C 6 - - - 5 6 25 75 100
M1C08 METHODOLOGY
Learning Objectives
1 To understand the fundamentals of research
2 To construct theoretical design and formulate hypotheses
3 To evaluate the data collection techniques
4 To perform parametric and non-parametric tests
5 To enhance report writing skills and develop ethical conduct in research
Course Units
UNIT I (18 hrs)
Introduction to Research Methodology
Research: Definition – Objectives – Motivations for research – Types of research –
Maintaining objectivity in research – Criteria of good research – Applications of research in
business – Formulating a research problem – Literature Review – Reasons for review –
Reference management tools - Identification of research gap – Framing of objectives.
UNIT II (18 hrs)
Hypothesis Testing and Research Design
Hypothesis – Formulation of hypothesis – Testing of hypothesis – Type I and Type II errors
– Research design – Types of research design - Methods of data collection: Census, Sample
survey, Case study – Sampling: Steps in sampling design,Methods of sampling – Testing of
reliability and validity – Sampling errors.
UNIT III (18 hrs)
Data Collection
Variable: Meaning and types - Techniques of data collection – Primary data: Meaning,
Advantages and limitations – Techniques: Interview, Schedule, Questionnaire, Observation
–Secondary Data: Meaning and sources.

43
UNIT IV (18 hrs)
Data Analysis
Data Analysis – Uni-variate Analysis: Percentile, Mean, Median, Mode, Standard
deviation, Range, Minimum, Maximum, Independent sample t-test – Bi-variate analysis:
Simple correlation, Simple Regression, Chi-square, Paired samples t-test, ANOVA, Man-
Whitney test – Wilcoxon signed rank test – Kruskal Wallis test (Simple problems)
Multi Variate Analysis: Multiple Correlation, Multiple Regression, Factor Analysis,
Friedman‟s test, Cluster analysis, Confirmatory Factor Analysis (CFA), Structural Equation
Modelling (SEM), Multiple Discriminant Analysis.
UNIT V (18 hrs)
Preparation of Research Report
Report preparation – Guidelines and precautions for interpretation – Steps in Report writing
- Style of research reports (APA, MLA, Anderson, Harvard) – Mechanics of report writing
–Ethics in Research – Avoiding plagiarism – Plagiarism checker tools – Funding agencies
for business research.
Theory: 80%; Problems: 20%
Course Outcomes: Students will be able to
CO No. CO Statement Knowledge
level

CO 1 Recall the research concepts and recognise the research problem K1

CO 2 Construct research hypothesis and determine the sample size K3

CO 3 Select appropriate method for data collection K3

CO 4 Interpret the results of statistical tests K2

CO 5 Construct research report avoiding plagiarism K3

Books for study:

1. Tripathi, (2014) “Research Methodology in Management and Social Sciences”.
SultanChand & Sons, New Delhi.
2. Kothari C.R and Gaurav Garg, (2020) “Research Methodology” – Methods
andTechniques. New Age International (P) Limited, New Delhi.
3. Krishnaswami and Ranganathan, (2011) “Methodology of Research in Social
Sciences”,Himalaya Publishing House, Mumbai.
Books for reference:
1. Donald R. Cooper, Pamela S. Schindler and J.K.Sharma, “Business Research
Methodology”, 12th Edition, Tata Mcgraw Hill, Noida (UP).
2. Sashi K.Guptha and ParneetRangi,(2018) “Research Methodology” , Kalyani
Publisher, Ludhiana.
3. SharmaR D and Hardeep Chahal, (2004) “Research Methodology In Commerce
andManagement”, Anmol Publications, New Delhi
Web references:
1. https://www.cartercenter.org/resources/pdfs/health/ephti/library/lecture_notes/health_
science_students/ln_research_method_final.pdf
2. https://ccsuniversity.ac.in/bridge-library/pdf/MPhil%20Stats%20Research%20Methodology-
Part1.pdf
3. https://prog.lmu.edu.ng/colleges_CMS/document/books/EIE%20510%20LECTURE%20N
OTES%20first.pdf
4. https://www.statisticssolutions.com/academic-research-consulting/data-analysis-plan/
Note: Latest edition of the books may be used
44
Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 3 2 2 3 2 3 3
CO2 3 3 3 2 2 3 2 3 3
CO3 3 3 3 2 2 3 2 3 3
CO4 3 3 3 2 2 3 2 3 3
CO5 3 3 3 2 2 3 2 3 3
High – 3 Medium – 2 Low – 1

Second Year - Core–IX

COMPUTER APPLICATIONS IN BUSINESS

Marks

Inst. Hours
Category

Credits

External
Course

Total
Title of the Course L T P O

CIA
Code

COMPUTER
23UPCO
APPLICATIONS IN C 2 - 4 - 5 6 25 75 100
M1L01
BUSINESS
Learning Objectives
1 To understand the fundamentals of SPSS
2 To compare the values obtained in t-test and ANOVA
3 To perform regression and non-parametric tests
4 To create company, groups and ledgers and obtain financial statements using
Tally Prime
5 To understand inventory management and account for goods and services tax
Course Units
UNIT I (18 hrs)
Introduction to SPSS
Opening a data file in SPSS – Variable view – Data view – Entering data into the data
editor – Saving the data file– Table creation – Descriptive statistics: Percentile values,
Measures of central tendency, Measures of dispersion, Distribution – Cronbach‟s Alpha
test – Charts and graphs - Editing and copying SPSS output.
UNIT II(18 hrs)
Parametric Tests in SPSS
Compare means: One-sample t-test, Independent Samples t-test, Paired-samples t-test
and One-way ANOVA, Two-way ANOVA - Correlation: Bi-variate, Partial and
Multiple.Simple linear regression.
UNIT III (18 hrs)
Non-parametric Tests in SPSS
Chi-square test - Mann Whitney‟s test for independent samples – Wilcoxon matched
pairs sample test– Friedman‟s test– Wilcoxon signed rank test – Kruskal Wallis test
UNIT IV (18 hrs)
Introduction to Tally Prime
Tally Prime: Introduction – Starting Tally Prime – Creation of a Company - Selecting
company - Shutting a company - Altering company– Creating Accounting groups and
ledgers – Vouchers – Practical problems for a new and existing business and not-for
profit organisation.Accounting reports: Introduction – Displaying Trial balance, Profit
45
and Loss Account, Balance sheet, Day book, Purchase register, Sales register,
Cashflow/Funds flow and ratio analysis – Practical problems.
UNIT V (18 hrs)
Inventory and GST in Tally Prime
Inventory: Introduction to Inventory Masters – Creation of stock group – Creation of
Godown – Creation of unit of measurement – Creation of stock item – Entering
inventory details in Accounting vouchers – Practical problems. GST: Introduction –
Enabling GST – Defining tax details – Entries in Accounting vouchers – View invoice
report – Practical problems.
100% Practical
Course Outcomes: Students will be able to
CO No. CO Statement Knowledge
level

CO 1 Construct data file in SPSS K3

CO 2 Examine Means of samples K4

CO 3 Apply non-parametric tests K3

CO 4 Construct a company, form groups and get automated financial K3

statements

CO 5 Plan for automation of inventory K3

Books for study:

1. Sundara Pandian.P, Muthulakshmi. S &Vijayakumar, T (2022), Research Methodology
&Applications of SPSS in Social Science Research, Sultan Chand &Sons, New Delhi
2. Morgan George. A, Barrett C Karen, Leech L Nancy and Gloeckner Gene W
(2019),IBM SPSS for Introductory Statistics, Routledge, 6thEdition, U.K
3. Official Guide to Financial Accounting using TallyPrime (2021), BPB
Publication,Delhi
4. Chheda Rajesh, U (2020), Learn Tally Prime, Ane Books, 4thEdition, New Delhi
Books for reference:
1. Kulas John, Renata Garcia Prieto Palacios Roji, Smith Adams (2021), IBM SPSS
Essentials: Managing and Analysing Social Sciences Data, 2nd Edition, John Wiley &
Sons Inc., New York
2. Rajathi. A, Chandran. P (2011), SPSS for You, MJP Publishers, Chennai
3. Sangwan Rakesh (2022), Learn Tally Prime in English, Ascend Prime
Publication,Pilani
4. Lodha Roshan (2022), Tally Prime with GST Accounting, Law Point
Publication,Kolkata
Web references:
1. https://www.spss-tutorials.com/basics/
2. https://www.tallyclub.in/
3. https://tallysolutions.com/business-guides/inventory-management-in-tally-erp9/
Note: Latest edition of the books may be used

46
 Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO 1 2 3 2 2 3 3 2 3 3
CO 2 3 3 2 2 3 3 2 3 3
CO 3 3 3 2 2 3 3 2 3 3
CO 4 3 3 2 3 3 3 3 3 3
CO 5 3 3 2 3 3 3 3 3 3
High – 3 Medium – 2 Low – 1

Second Year - Core–X

INTERNATIONAL BUSINESS
Marks

Inst. Hours
Category

Credits

External
Course

Total
Title of the Course L T P O

CIA
Code

23UPCO INTERNATIONAL
C 6 - - - 4 6 25 75 100
M1C09 BUSINESS
Learning Objectives
To understand the concepts of International Business and International Business
1
Environment
2 To analyse the different theories of International Business.
3 To understand the legal procedures involved in International Business.
4 To evaluate the different types of economic integrations.
5 To analyse the operations of MNCs through real case assessment.

Course Units
UNIT I (18 hrs)
Introduction to International business
International Business -Meaning, Nature, Scope and Importance- Stages of
internationalization of Business-Methods of entry into foreign markets: Licensing-
Franchising- Joint Ventures-Strategic Alliances- Subsidiaries and Acquisitions -Framework
for analyzing international business environment- Domestic, Foreign and Global
Environment-Recent Developments in International Business.
UNIT II (18 hrs)
Theoretical Foundations of International business
Theoretical Foundations of International Business: Theory of Mercantilism- Theory of
Absolute and Comparative Cost Advantage-Haberler‟s Theory of Opportunity Cost-
Heckscher- Ohlin Theory Market Imperfections Approach-Product Life Cycle Approach -
Transaction Cost Approach-Dunning‟s Eclectic Theory of International Production.
UNIT III (18 hrs)
Legal framework of International Business
Legal framework of International Business: Nature and complexities: Code and common
laws and their implications to Business-International Business contract- Legal provisions,
Payment terms.
UNIT IV (18 hrs)
Multi-Lateral Agreements and Institutions
Multi-Lateral Agreements and Institutions: Economic Integration – Forms: Free Trade
Area, Customs Union, Common Market and Economic Union-Regional Blocks: Developed
and Developing Countries-NAFTA- EU-SAARC, ASEAN-BRICS- OPEC-Promotional
47
role played by IMF-World Bank and its affiliates- IFC, MIGA and ICSID – ADB-
Regulatory role played by WTO andUNCTAD.
UNIT V (18 hrs)
Multinational Companies (MNCs) and Host Countries
Multinational Companies (MNCs) and Host Countries: MNCs – Nature and characteristics.
Decision Making-Intra Firm Trade and Transfer Pricing – Technology Transfer-
Employment and labour relations- Management Practices- Host Country Government
Policies-International Business and Developing countries: Motives of MNC operations in
Developing Countries (Discuss case studies)-Challenges posed by MNCs.
Course Outcomes: Students will be able to:
CO No. CO Statement Knowledge
level

CO 1 Recalltheconceptsof International Business and International Business K1

Environment

CO 2 Analyzedifferent theories of International Business K4

CO 3 Explainthe legal procedures involved in International business K2

CO 4 Explain the different types of economic integrations. K2

CO 5 Identify the operations of MNCs through real case assessment K3

Books for study:
1. Charles W.L. Hill, International Business: Competing in the Global Market Place, Mc
Graw Hill, NewYork
2. Charles W. L. Hill, Chow How Wee & Krishna Udayasankar, International Business: An
Asian Perspective- Mc Graw Hill, New York
3. Rakesh Mohan Joshi (2009), International Business, Oxford University Press
Books for reference:
1. Donald Ball, Michael Geringer, Michael Minor &Jeanne McNett, International Business:
The Challenge of Global Competition,Mc Graw Hill Education, NewYork
2. Alan M Rugman &Simon Collinson, International Business: Pearson Education,
Singapore
Web references:
1. https://www.icsi.edu/media/webmodules/publications/9.5%20International%20Business.
pdf
2. https://ebooks.lpude.in/commerce/mcom/term_3/DCOM501_
INTERNATIONAL_BUSINESS.pdf
3. https://www.shobhituniversity.ac.in/pdf/econtent/International-Business-Unit-1-Dr-
Neha-Yajurvedi.pdf
Note: Latest edition of the books may be used
Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO1 1 3 1 2 2 2 3 1 2
CO2 3 2 3 1 3 3 2 2 1
CO3 2 1 2 3 2 2 3 3 3
CO4 1 3 1 2 1 1 2 2 2
CO5 3 2 2 2 2 2 1 1 1
High – 3 Medium – 2 Low – 1

48
Second Year - Elective – V A
STRATEGIC MANAGEMENT
Marks

Inst. Hours
Category

Credits

External
Course

Total
Title of the Course L T P O

CIA
Code

23UPCO STRATEGIC
E 3 - - - 3 3 25 75 100
M1E09 MANAGEMENT

Learning Objectives

1. To understand strategic management and its levels and phases

2. To analyse the dynamics of competitive strategic management techniques

3. To familiarize with the business and functional level strategies

4. To gain knowledge on organisational and strategic leadership
5. To apply latest concepts in strategy implementation and control

Course Units
UNIT I (12 hrs)
Introduction to Strategic Management
Introduction to Strategic Management: Meaning and Nature of Strategic management,
Framework of Strategic management, Strategic Levels in Organizations, Phases of
strategic management, Benefits and challenges of strategic Management in global
economy.
UNIT II (12 hrs)
Techniques for Strategic Management
Dynamics of Competitive Strategy: Corporate governance- Role of Board of directors and
top management in corporate governance; Agency and Stewardship theory, Situational
Analysis-SWOT analysis, TOWS Matrix, Portfolio Analysis - BCG, GE, and ADL matrix
- Strategic Management Process: Strategic Planning, Strategic Intent – Vision, Mission
and Objectives, Strategy Formulation - Corporate Level Strategies: Concepts and Nature
of Corporate Strategy, Strategic Alternatives at Corporate Level-Growth, Stability,
Expansion, Business Combinations – Mergers and Acquisitions, Strategic Alliances,
Turnaround, Retrenchment and Retreat, Corporate parenting.
UNIT III (12 hrs)
Different Levels of Strategies
Business Level Strategies: Competitive Strategies at Business Level, Michael Porter‟s
Generic Strategies, Best-Cost Provider Strategy - Functional Level Strategies: Marketing
Strategy, Financial Strategy, Operations Strategy, Human Resource Strategy, Research
and Development.
UNIT IV (12 hrs)
Organisation and Strategic Leadership
Organisation and Strategic Leadership: Organisation Structure, Strategic Business Unit,
Strategic Leadership, Strategy Supportive Culture, Entrepreneurship and Intrapreneurship,
Strategic Leadership across organizations.

49
UNIT V (12 hrs)
Strategy Implementation and Control
Strategy Implementation and Control: Strategy Implementation, Strategic Choice,
Strategic Control, Strategy Audit, Business Process Reengineering, Benchmarking, Six
Sigma and contemporary practices in strategic management.
Course Outcomes: Students will be able to
CO No. CO Statement Knowledge
level
CO 1 Summarise strategic management principles at different levels and K2
phases
CO 2 Explain the dynamics of competitive strategic management K2
techniques
CO 3 Examine business and functional level strategies K4

CO 4 Identify strategic leadership and organisational skills K3

CO5 Apply latest concepts in strategy implementation and control K3

Books for study:

1. Prasad L. M., (2018), “Strategic Management”, 7th Edition, Sultan Chand &Sons,New
Delhi.
2. Cherunilam, Francis, (2021), “Strategic Management” 8th Edition, HimalayaPublishing
House Pvt Ltd, Mumbai.
3. John A. Pearce, Richard B. Robinson and AmitaMital, (2018) “StrategicManagement”
14th Edition, McGraw Hill Education, New Delhi.
4. Gupta C. B. (2022), “Strategic Management” Latest Edition, S.Chand andCompany
Ltd, Noida, Uttar Pradesh.
Books for reference:
1. Jeyarathanam M., (2021), “Strategic Management” 7thEdition, Himalaya Publishing
House Pvt. Ltd, Mumbai
2. Ghosh P.K. (2014), “Strategic Management”, 14thEdition, Sultan Chand &Sons, New
Delhi
3. Chandan J. S. and Nitish Sen Gupta (2022), “Strategic Management”, Vikas Publishing
House Pvt. Ltd., New Delhi
4. Fred R. David, (2017), “Strategic Management Concepts and Cases” 13th Edition,
Prentice Hall, Pearson Education, London, England
Web references:
1. https://resource.cdn.icai.org/66691bos53810cp2.pdf
2. https://resource.cdn.icai.org/66693bos53810cp4.pdf
3. https://resource.cdn.icai.org/66694bos53810cp5.pdf
4. https://resource.cdn.icai.org/66695bos53810cp6.pdf
5. https://resource.cdn.icai.org/66697bos53810cp8.pdf
Note: Latest edition of the books may be used
Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 2 3 2 2 2 1 2
CO2 3 3 2 3 2 2 2 1 2
CO3 3 3 3 3 3 3 3 2 3
CO4 3 3 3 3 3 3 3 1 3
CO5 3 3 2 3 3 2 3 1 2
High – 3 Medium – 2 Low – 1

50
Second Year - Elective–V B
INTERNATIONAL FINANCIAL MANAGEMENT
Marks

Inst. Hours
Category

Credits

External
Course

Total
Title of the Course L T P O

CIA
Code

INTERNATIONAL
23UPCO
FINANCIAL E 2 - - - 3 3 25 75 100
M1E10
MANAGEMENT
Learning Objectives

1 To understand the importance and nature of international flow of funds

To gain knowledge on the various features and transactions in the foreign exchange
2
market
To analyse the techniques of international investment decisions for building a better
3
portfolio
4 To understand the flow of funds in the international banks
5 To become familiar with various international instruments

Course Units
UNIT I (12 hrs)
International Financial Management
International Financial Management: An overview – Importance – Nature and Scope –
International flow of Funds – Balance of Payments – International Monetary System.
UNIT II(12 hrs)
Foreign Exchange Market
Foreign Exchange Market: Features – Spot and Forward Market – Exchange Rate
Mechanism – Exchange Rate determination in the Spot and Forward Markets – Factors
Influencing Exchange Rate – Salient Features of FEMA – Market for Currency Futures and
Currency Options – Hedging with Currency Future and Options.
UNIT III (12 hrs)
International Investment Decision
Foreign Direct Investment – International Capital Budgeting – International Portfolio
Investment: Meaning – Benefit of International Portfolio Investment – Problem of
International Investment.
UNIT IV (12 Hrs)
International Financial Decisions
Overview of the International Financial Market – Channels for International Flow of Funds –
Role and Functions of Multilateral Development Banks – International Banking: Functions –
Credit Creation – Control of International Banks.
UNIT V (12 hrs)
International Financial Market Instruments
Short-term and Medium-term Instruments – Management of Short-term Funds –
Management of Receivables and Inventory – Factors behind the Debt Crisis.

51
Course out comes: Students will be able to
CO No. CO Statement Knowledge
level
CO 1 Explain the importance and nature of international flow of funds K2
Analyse the fluctuations in exchange rate and impact on K4
CO 2
exchange markets
Analyse the techniques of international investment decisions for K4
CO 3
building a better portfolio
CO 4 Explain the flow of funds in the international banks K2

CO 5 Examine various international financial market instruments K4

Books for study:
1. Vyuptakesh Sharan, (2010), “International Financial Management” 6th Edition,
Prentice Hall India Learning Pvt. Ltd, Delhi
2. Seth A K and Malhotra S K, (2000), “International Financial Management”
2ndEdition, Galgotia Publishing Company, Delhi
3. Agarwal O P, (2021), “International Financial Management” 3rd Edition, Himalaya
Publishing House Pvt Ltd, Mumbai
4. Apte P G, (2006), “International Financial Management” 4th Edition, MCGraw Hill
(India) Pvt. Ltd., Noida, Uttar Pradesh
5. Varshney R L and Bhashyam S (2016), “International Financial Management An
Indian Perspective”, Sultan Chand & Sons, New Delhi
Books for reference:
1. Jeevanandam C, (2020), “Foreign Exchange Practice Concepts and Control”, 17th
Edition, Sultan Chand & Sons, New Delhi
2. Kevin S, (2022), “Fundamentals of International Financial Management” 2nd Edition,
Prentice Hall India Learning Pvt. Ltd, Delhi
3. Amuthan R, (2021), “International Financial Management” 3rd Edition, Himalaya
Publishing House Pvt Ltd, Mumbai
4. Bhalla V K (2014), “International Financial Management (Text and Cases)”, Sultan
Chand & Sons, New Delhi
Web references:
1. https://iare.ac.in/sites/default/files/LECTURE%20NOTES-IFM.pdf
2. https://www.bauer.uh.edu/rsusmel/4386/ifm%20-%20lecture%20notes.pdf
3. https://ebooks.lpude.in/management/mba/term_4/DMGT549_INTER
NATIONAL_FINANCIAL_MANAGEMENT.pdf
Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs

POs PSOs
1 2 3 4 5 6 1 2 3
CO 1 1 2 2 3 2 2 2 1 2
CO 2 1 2 2 3 2 2 2 1 2
CO 3 2 3 2 3 2 2 2 2 2
CO 4 1 2 2 3 2 2 2 1 2
CO 5 2 3 2 3 2 2 2 2 2
High – 3 Medium – 2 Low – 1

52
 Marks

Inst. Hours
Category

Credits

External
Course

Total
Title of the Course L T P O

CIA
Code

23UPCO INTERNSHIP - - - 2 25 75 100

M1I01

Semester IV
Second Year - Core – XI
CORPORATE AND ECONOMIC LAWS
Marks

Inst. Hours
Category

Credits

External
Course

Total
Title of the Course L T P O

CIA
Code

23UPCO CORPORATE AND

C 6 - - - 5 6 25 75 100
M1C10 ECONOMIC LAWS
Learning Objectives
1 To analyse current and capital account transactions and dealings in foreign
currency under FEMA
2 To understand unethical competitive practices and forums for redressal of
consumer disputes under Competition Act and Consumer Protection Act
3 To understand the procedure for obtaining patents and copyright under The
Copyright and Patents Act
4 To evaluate offences and punishment for money laundering under Prevention of
Money Laundering Act
5 To explain the registration and related procedures under Real Estate Act

Course Units
UNIT I (18 hrs)
Introduction to Foreign Exchange Management Act, 1999
Foreign Exchange Management Act, 1999: Introduction – Definitions – Current Account
transactions – Capital Account transactions – Realisation, repatriation and surrender of
foreign currency – Remittance of assets – Possession and retention of foreign currency or
foreign coins – Authorised person – Adjudication and Appeal.
UNIT II (18 hrs)
Competition Act, 2002 and Consumer Protection Act, 2019
Competition Act, 2002: Objective – Prohibition of Agreements, Prohibition of Abuse of
Dominant Position - Regulation of combinations - Competition Commission of India:
Duties, Powers and Functions of Commission - Appellate Tribunal.
The Consumer Protection Act, 2019: Objects; Rights of consumers –Consumer Dispute
Redressal Commissions - Consumer protection councils – Procedure for admission to
complaints – Appeal against orders.
UNIT III (18 hrs)
Law relating to intellectual property rights
Law relating to intellectual property rights: Introduction - The Copyright Act, 1957:Works
53
in which copyright subsist - Ownership of copyright and the rights of the owner -
Assignment of copyright - Disputes with respect to assignment of copyright- Term of
copyright - Registration of copyright - Infringement of copyright.
The Patents Act, 1970: Inventions not patentable - Applications for patents - Publication
and examination of applications - Grant of patents and rights conferred - Register of
patents. Trademarks Act, 1999: Conditions for registration - Procedure for and duration of
registration - Effect of registration - Collective marks.
UNIT IV (18 hrs)
Prevention of Money Laundering Act, 2002
Prevention of Money Laundering Act, 2002: Offence of money laundering –Punishment for
money laundering –Attachment, adjudication and confiscation - Obligations of Banking
Companies, Financial Institutions and Intermediaries –Summons, Search and Seizure–
Appellate Tribunal.
UNIT V (18 hrs)
Real Estate (Regulation and Development) Act, 2016
Real Estate (Regulation and Development) Act, 2016: Introduction - Salient features of the
Act - Registration of Real Estate Project – Registration of Real Estate agents – Functions
and duties of promoter – Rights and duties of Allottees – Offences, penalties and
adjudication – Specimen agreement for sale to be executed between the promoter and the
allottee.
Course Outcomes: Students will be able to
CO No. CO Statement Knowledge
level

CO 1 Recall important provisions of FEMA K1

CO 2 Examine the provisions of the Competition Act, 2002 and K4

Consumer Protection Act to govern commercial competition
and protect a consumer

CO 3 Summarise the process relating to obtaining copyrights and K2

patents.

CO 4 Examine the provisions of Money Laundering Act K4

CO 5 Analyse the provisions relating to regulation of real estate K4

Books for study:
1. Munish Bandari (2022), A Textbook on Corporate and Economic Laws, 33rd Edition,
Bestword Publications, New Delhi
2. Amit Vohra and Rachit Dhingra (2022), Economic, Business and Commercial Laws,
18th Edition, Bharat Book House, Siliguri
3. Pankaj Garg (2021), Taxmann‟s Corporate and Economic Laws, 7th Edition, Taxmann
Publications, New Delhi
Books for reference:
1. Sekar G and Saravana Prasath B (2022), Students‟ Handbook on Corporate and
Economic Law, Commercial Law Publishers (India) Pvt.Ltd.,, New Delhi
2. Taxmann (2021), FEMA & FDI Ready Reckoner, 15th Edition, Taxmann Publications,
New Delhi
3. AhujaV.K. and ArchaVashishtha (2020), Intellectual Property Rights (contemporary
Developments), Thomson Reuters, Toronto, (CAN)
Web references:
1. https://resource.cdn.icai.org/67333bos54154-m3cp1.pdf
54
2. https://resource.cdn.icai.org/67335bos54154-m3cp3.pdf
3. https://resource.cdn.icai.org/68523bos54855-cp1.pdf
4. https://resource.cdn.icai.org/68524bos54855-cp2.pdf
Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs

POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 2 2 3 3 3 2 3
CO2 3 3 3 2 2 3 2 2 3
CO3 3 3 2 2 2 3 2 2 3
CO4 3 3 3 3 3 3 3 2 3
CO5 3 3 2 2 3 3 3 2 3
High – 3 Medium – 2 Low – 1

Second Year - Core – XII

HUMAN RESOURCE ANALYTICS
Marks

Inst. Hours
Category

Credits

External
Course

Total
Title of the Course L T P O

CIA
Code

23UPCO HUMAN RESOURCE

C 6 - - - 5 6 25 75 100
M1C11 ANALYTICS
Learning Objectives
1 To understand the concept and framework of human resource analytics
2 To evaluate the process of human resource analytics and the relevant research tools
3 To illustrate the evolution, types and design of HR metrics
4 To deal with data collection and transformation
5 To adopt tools and techniques for predictive modelling
Course Units
UNIT I (18 hrs)
Introduction to Human Resource Analytics
Human Resource Analytics: Introduction –Concept – Evolution - Importance – Benefits –
Challenges - Types of HR Analytics – HR Analytics Framework and Models.
UNIT II (18 hrs)
Business Process and HR Analytics
Business Process and HR Analytics: Introduction – Data Driven Decision Making in HR -
Data Issues – Data Validity – Data Reliability - HR Research tools and techniques –
Statistics and Statistics Modeling for HR Research.
UNIT III (18 hrs)
Introduction to HR Metrics
HR Metrics: Introduction - Historical Evolution of HR metrics- Importance – Types of HR
Metrics – Types of data - HR Metrics Design Principles –– HR Scorecard – HR
Dashboards.
UNIT IV (18 hrs)
HR Analytics and Data
HR Analytics and Data: Introduction – HR Data Collection – Data quality – Big data for
Human Resources – Process of data collection for HR Analytics – Transforming data into
HR information – HR Reporting – Data Visualization – Root cause analysis.

55
UNIT V (18 hrs)
HR Analytics and Predictive Modelling
HR Analytics and Predictive Modelling: Introduction – HR Predictive Modelling –
Different phases – Predictive analytic tools and techniques – Information for Predictive
analysis - Software solutions - Predictive Analytic Models for Quantitative Data - Steps
involved in predictive analytics.
Course Outcomes: Students will be able to
CO No. CO Statement Knowledge
level

CO 1 Examine the concept of human resource analytics K4

CO 2 Apply the HR tools and techniques in decision making K3

CO 3 Examine the different types of HR metrics and their relative merits K4

CO 4 Make use of HR data in report preparation K3

CO 5 Build models for predictive analysis K3

Books for study:
1. Nishant Uppal (2020), Human Resource Analytics Strategic Decision Making, 1st
Edition, Pearson EducationPvt. Ltd., Chennai
2. Sarojkumar and Vikrant Verma (2022), HR analytics, Thakur PublicationPvt. Ltd,
Lucknow.
3. Dipak Kumar Bhattacharyya (2017), HR analytics: understanding theories and
applications, 1st Edition, Sage Publications India Private Limited, New Delhi
Books for reference:
1. Ramesh Soundararajan and Kuldeep Singh (2019), Winning on HR analytics, Sage
publishing, New Delhi
2. Anshul Saxena (2021), HR analytics: quantifying the intangible, 1st Edition, Blue Rose
publishers, New Delhi
3. Michael J. Walsh (2021), “HR analytics essentials you always wanted to know”, 7th
Edition, Vibrant publishers, Mumbai.
Web references:
1. https://hbr.org/webinar/2017/06/leveraging-hr-analytics-in-strategic-decisions
2. https://www.mbaknol.com/human-resource-management/human-resource-metrics/
3. https://www.managementstudyguide.com/hr-metrics-and-workforce-analysis.htm
Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs

POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 2 2 3 3 3 3 3 3
CO2 3 3 2 3 3 3 3 3 3
CO3 3 3 2 3 3 3 3 3 3
CO4 3 3 2 3 3 3 3 3 3
CO5 3 3 2 3 3 3 3 3 3
High – 3 Medium – 2 Low – 1

56
 Marks

Inst. Hours
Category

Credits

External
Course

Total
Title of the Course L T P O

CIA
Code

23UPCO Pro
PROJECT AND VIVA VOCE - - 4 - 3 4 25 75 100
M1P01 ject

Second Year - Elective – VI A

ORGANISATIONAL BEHAVIOUR
Marks

Inst. Hours
Category

Credits

External
Course

Total
Title of the Course L T P O

CIA
Code

23UPCO ORGANISATIONAL
4 - - - 3 4 25 75 100
M1E11 BEHAVIOUR

Learning Objectives

1. To understand the various aspects of human behaviour at work.

To understand the role of motivation and job satisfaction in organisational
2.
commitment
To analyse different forms of organisational structure and contemporary
3.
communication tools.
To analyse the importance of t ransactional analysis in facilitating negotiations and
4.
conflict management.
5. To gain knowledge on recent trends in organisational change and development.
Course Units
UNIT I (12 hrs)
Introduction to Organizational Behaviour and Learning
Introduction to Organizational Behaviour – OB Models - Challenges facing management –
Personality – Perception- Attitudes – Values. Organisational Learning: Meaning, Theories
(Chris Argyris and Donald Schon: Espoused theory, Theory-in-use, Three levels of
learning)Introduction to learning organisation.
UNIT II (12 hrs)
Motivation and Job Satisfaction
Motivation Theories – Content theories (Maslow, Herzberg, ERG), Process Theories
(Vroom,Porterand Lawler)– Job Satisfaction-Organisational commitment.
UNIT III (12 hrs)
Organisational structure and Communication
Organisational structure- Factors, Forms. Importance of virtual organisations –
Organisational communication- Importance, Forms, Functions. Organisational climate and
culture. Business communication: Harnessing Business Emails and Corporate
Communication tools.
UNIT IV (12 hrs)
Transactional Analysis and Organizational Conflicts
Transactional analysis: Meaning, Benefits, Levels of self-awareness, Analysis of
transactions. Organizational Conflicts – Process, Levels, Conflict management. Negotiation
57
– Types and Process -Introduction to Workplace Spirituality.
UNIT V (12 hrs)
Contemporary practices in Organisational Change and Development
International Organisational Behaviour Practices - Organizational Change and Change
Management. Organisational Development–Meaning, Models and Interventions.
Course Outcomes: Students will be able to
CO No. CO Statement Knowledge
level
CO 1 Identify the effect of OB models and organizational learning K3
on human behaviour
CO 2 Assess theories of motivation and their impact on job K5
satisfaction.
CO 3 Examine effective communication tools for better organisational K4
climate.
CO 4 Analyse interpersonal transactions at workplace. K4
CO5 Analyse the various OB models for change management and K4
development in the organization.
Books for study:
1. Aswathappa, (2021) “Organizational Behaviour (Text, Cases and Games)”, 7th Edition,
Hmalaya Publication, Mumbai.
2. Subba Rao, (2021) “Organizational Behaviour”, 6th Edition, Himalaya Publication,
Mumbai.
3. S.S.Khanka, (2021) “Organizational Behaviour(Text and Cases)”, 4th Edition, S. Chand,
Noida (UP).
4. L.M.Prasad, (2016) “Organizational Behaviour”, 6th Edition, Sultan Chand, New Delhi.
Books for reference:
1. Kavitha Singh, (2022) “Organizational Behaviour(Text and Cases)”, 3rdEdition,
Sulthan.Chand, New Delhi.
2. Fred Luthans, (2017) “Organizational Behaviour”, 12thEdition, McGraw
HillInternational Edition, New York (USA).
3. Stephen P. Robbins, Timothy A. Judge, Eharika Vohra, (2018) “Organizational
Behavior”, 18th Edition, Pearson Education, London.
4. Mishra M. N. (2001), “Organizational Behaviour”, 1st Edition, S. Chand, Noida (UP).
Web references:
1. http://www.nwlink.com/~donclark/leader/leadob.html
2. https://www.tankonyvtar.hu/hu/tartalom/tamop412A/20110023_Psychology/030300.scor
l
3. https://www.workvivo.com/blog/corporate-communication/
4. https://www.mbaknol.com/management-concepts/concept-of-workplacespirituality/
5. http://www.essentialtoolsseries.com/SpringboardWebApp/userfiles/estools/file/Chapter
%202.pdf
Note: Latest edition of the books may be used
Mapping of course outcomes with POs and PSOs
POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 2 3 3 3 3 2 3
CO2 3 3 2 3 3 3 3 2 3
CO3 3 3 2 3 3 3 3 2 3
CO4 3 3 2 3 3 3 3 2 3
CO5 3 3 2 3 3 3 3 2 3
High – 3 Medium – 2 Low – 1
58
Second Year - Elective – VI B
INSOLVENCY LAW AND PRACTICE
Marks

Inst. Hours
Category

Credits

External
Course

Total
Title of the Course L T P O

CIA
Code

23UPCO INSOLVENCY LAW AND

E 4 - - - 3 4 25 75 100
M1E12 PRACTICE
Learning Objectives
1 To gain knowledge on Insolvency and Bankruptcy Code
2 To gain knowledge of the recent developments in the arena of Insolvency Law and
Bankruptcy code
3 To understand the legal, procedural and practical aspects of Insolvency and its
resolution
4 To analyse cross border insolvency laws and insolvency resolution
5 To evaluate code of conduct laid down for Insolvency practitioners

Course Units
UNIT I (12 hrs)
Introduction to Insolvency and Bankruptcy Code
Introduction to Insolvency and Bankruptcy Code: Concepts, Need for the Insolvency and
Bankruptcy Code 2016 - Important Definitions.
UNIT II (12 hrs)
Corporate Insolvency Resolution Process
Corporate Insolvency Resolution Process: Legal Provisions; Committee of Creditors;
Procedure; Documentation; Appearance; Approval. Insolvency Resolution of Corporate
Persons: Contents of resolution plan; Submission of resolution plan; Approval of resolution
plan -Resolution Strategies: Restructuring of Equity and Debt – Compromise and
Arrangement; Acquisition; Takeover and Change of Management; Sale of Assets.
UNIT III (12 hrs)
Liquidation and Adjudication of Corporate Persons
Liquidation of Corporate Person: Initiation of Liquidation; Powers and duties of Liquidator;
Liquidation Estate; Distribution of assets; Dissolution of corporate debtor - Voluntary
Liquidation of Companies: Procedure for Voluntary Liquidation; Initiation of Liquidation;
Effect of liquidation; Appointment; Remuneration; Powers and duties of Liquidator;
Completion of Liquidation - Adjudication and Appeals for Corporate Persons: Adjudicating
Authority in relation to insolvency resolution and liquidation for corporate persons;
Jurisdiction of NCLT; Grounds for appeal against order of liquidation; Appeal to Supreme
Court on question of law; Penalty of carrying on business fraudulently to defraud traders.
UNIT IV (12 hrs)
Cross Border Insolvency
Cross Border Insolvency: Introduction; Global developments; UNCITRAL Legislative
Guide on Insolvency Laws; UNCITRAL Model Law on Cross Border Insolvency; World
Bank Principles for Effective Insolvency and Creditor Rights; ADB principles of Corporate
Rescue and Rehabilitation; Enabling provisions for cross border transactions under IBC,
Agreements with foreign countries.
UNIT V (12 hrs)
Professional and Ethical Practices for Insolvency Practitioners
Professional and Ethical Practices for Insolvency Practitioners: Responsibility and
59
accountability of Insolvency Practitioners; Code of conduct; Case laws; Case Studies; and
Practical aspects.
Course Outcomes: Students will be able to
CO No. CO Statement Knowledge
level
CO 1 Recall the concepts, need for the insolvency and Bankruptcy K1
Code2016.
CO 2 Anal yse the provisions relating to Corporate Insolvency K4
Resolution Process, Insolvency resolution of corporate persons
and Resolution strategies
CO 3 Analyse the legal provisions of Liquidation of Corporate K4
Person, Companies and Adjudication and Appeals for Corporate
Persons
CO 4 Summarise the provisions relating to Cross Border Insolvency K2
CO 5 Examine the Professional and Ethical Practices for Insolvency K4
Practitioners
Books for study:
1. Prasad Vijay Bhat, Divya Bajpai (2022), “Corporate Restructuring Insolvency
Liquidation & Winding-Up”, 4th Edition, Taxmann,New Delhi
2. Ayush J Rajani, Khushboo Rajani and Alka Adatia (2022), “Comprehensive Guide to
Insolvency and Bankruptcy Code, 2016 – Law & Practice”, 3rd Edition, Bloomsbury
Publishing India Pvt. Ltd., New Delhi.
3. Sumant Batra (2017), “Corporate Insolvency Law and Practice”, 1st Edition, Eastern
Book Company, Bangalore.
Books for reference:
1. Vats R.P., ApoorvSarvaria, YashikaSarvaria (2022), “Law & Practice of Insolvency &
Bankruptcy”, Taxmann,New Delhi
2. Taxmann‟s - Insolvency and Bankruptcy Law ManualTaxmann publications, New
Delhi
3. ICSI Study Material on Insolvency - Law and Practice, New Delhi
Web references:
1. https://www.mca.gov.in/Ministry/pdf/TheInsolvencyandBankruptcyofIndia.pd
2. https://ibbi.gov.in/en/legal-framework/act
3. https://www.indiacode.nic.in/handle/123456789/2154?sam_handle=123456789/1362
Note: Latest edition of the books may be used

Mapping of course outcomes with POs and PSOs

POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 3 2 3 3 3 3 3 3
CO2 3 3 2 3 3 3 3 3 3
CO3 3 3 2 3 3 3 3 3 3
CO4 3 3 2 3 3 3 3 3 3
CO5 3 3 2 3 3 3 3 3 3
High – 3 Medium – 2 Low – 1

60
 Skill Enhancement Course
Marks

Inst. Hours
Category

Credits

External
Course

Total
Title of the Course L T P O

CIA
Code

23UPCO SKI
e-Filing of GST Returns LL
2 - 2 - 2 4 25 75 100
M1S01

Learning Objectives:
LO1: To comprehend the concept and relevance of the Goods and Services Tax
LO2: To teach the learners how to prepare data for GSTR Forms.
LO3: To gain knowledge regarding filing GST returns
LO4: To comprehend the procedures involved in GST filing,
LO5: To learn about the penalties for late filing of GST returns
Course Outcomes:
After the successful completion of the course, the students will be able to:
CO1: Prepare students to file their GST returns online.
CO2: Aids in the completion of GSTR forms (GSTR 1 -GSTR 11).
CO3: Describe the procedures for GSTR filing.
CO4: Learn about the penalties for late filing of GST returns.
CO5: Understand the concept of interest on past-due taxes.

Content
1. Forms and due dates
2. GSTR Registration Forms
3. ITC Forms
4. Steps involved in filing GST return
5. GSTR1:Return for Outward Supplies
6. Difference between GSTR2A and GSTR2B
7. GSTR3B:Summary of Inward and Outward Supplies
8. GSTR4:Return For Composition Dealers
9. GSTR5:ReturnFor Non-Resident Taxable Persons
10. GSTR6:Return For Input Service Distributors
11. GSTR7:Return For Taxpayers Deducting TDS
12. GSTR8:Return For E-Commerce Operators Collecting TCS
13. GSTR10:Return For Registered Person Whose GST Registration gets Cancelled
14. GSTR11:Return For UIN (Unique Identification Number) Holders
15. Penalty for late Filing of GST Return
16. Interest on Outstanding Tax
17. GSTR9C-ReconciliationStatement
18. GSTR9B–FiledbyElectronicCommerce Operators

61
 Recent Amendments in Filing of GST Returns
Faculty member will impart the knowledge on recent Amendments in Filing of GST Returns to
the students and these components will not cover in the examination.

TextBooks:
1. BalachandranV., 2024,IndirectTaxes,SultanChand and Sons, NewDelhi
2. SatrangiG., Goods and Services Tax Precept and Practice
2024,CentaxPublications, NewDelhi
3. Anandada Mishra, 2024, GST Law and Procedure, Taxmann Publications Pvt Limited,
NewDelhi
4. Raj.C.A.,Agarwa.K,2019,Taxation and Indirect Taxes, Taxmann Publications Pvt
Limited, NewDelhi

Supplementary Readings:
1. Anjali Agarwal, 2024,GoodsandServiceTax, New Century Publications, NewDelhi
2. Sanjeet Sharma and Shaileja Anand,2024, VK Global Publications (P) Ltd., NewDelhi

3. Mishra. SK,2024,Simplified Approach to GST, Edu creation Publishing, NewDelhi

4. Viswanthan.B,2024,Goods and Services Tax in India, New Century Publications,
NewDelhi
Web Reference:
1 https://taxguru.in/goods-and-service-tax/download-free-book-
goods-services-tax-gst-india.html
2 https://cleartax.in/s/gst-book-online-pdf

Note: Latest edition of the books may be used

62
 Supportive Course
Marks

Inst. Hours
Category

Credits

External

Total
Course Code Title of the Course L T P O

CIA
22UPCOM1N Principles of
N 4 - - - 2 4 25 75 100
01 Accountancy
Learning Objectives
1 To Know the advanced accounting principles
2 To Familiarize with accounting treatments
3 To Workout fundamental accounting transactions
4 To Prepare final account
5 To Know the preparation of financial statements
Course Units
Unit I
Introduction to Accounting
Accounting Principles, Concept and Conventions – Nature and Scope of Book-Keeping.
Unit II
Double Entry Book Keeping
Double Entry System of Book-Keeping-Rules of Debit and Credit-Ledgers-Posting-
Subdivisions of Journal-Petty Cash Book, Columnar Cash Book- Bank Reconciliation Statement
Unit III
Trial Balance
Trial Balance- Preparation of Trial Balance- Capital And Revenue- Expenditure And
Receipts- Rectification Of Errors.
Unit IV
Final Accounts
Final Account- Trading Account- Profit and Loss Account- Balance Sheet.
Unit V
Financial Statement Analysis
Financial Statement Analysis-Ratio Analysis: Current Ratio- Net Profit Ratio- Direct
Expenses Ratio.
(Note: Question Papers Consists of 80% problem and 20% theory)
Course Outcome: Students will be able to
1. Study the advanced principles of accountancy
2. Know and practice the accounting treatments
3. Understand the transaction involved in accounting practices
4. Learn how to prepare final accounts
5. Familiar with the preparation of financial statements

63
 Suggested Readings
1. Gupta R.L and Gupta (2016) Financial Accounting, Vol.1 and 2, Sultan Chand and Sons.
New Delhi.
2. CA G. Sekar CA B. Saravana Prasath (2021) Advanced Accountancy, 12th Edition,
Commercial Law Publishers (India) Pvt. Ltd.
3. Dr Vishal Saxena (2019) Principles & Practices of Accounting, ST Edition, Bharat Law
House, Jaipur.
4. Maheswari S.N., Pillar and Bhagavathi (2016) – Principles of Accounting, S.Chand
andSons Publisher, New Delhi.
5. D.G. Sharma and Dr. S.K. Agarwal (2019) Principles & Practice of Accounting ,
Taxmann Publications Private Limited,Pune
6. Reddy and Murthy (2012) Advanced Accountancy, Vol.1, Margham Publications,
Chennai.

Marks

Inst. Hours
Category

Credits

External

Total
Course Code Title of the Course L T P O

CIA
22UPCOM1N Entrepreneurial
N 4 - - - 2 4 25 75 100
02 Development
Learning Objectives
1 To Learn the fundamental concepts and theories of entrepreneurs
2 To Study the Entrepreneurship development and its evolutions at various stages
3 To Know the business plan, project formulation and feasibility analysis
4 To Familiarize t he Project finance and its various sources
5 To Know the various schemes and plans related to incentives and subsidies

Unit I
Introduction to Entrepreneurs Entrepreneur –Meaning – Definition – Characteristics – Functions –
Role of Entrepreneurs in the economic development – Classification of entrepreneurs – Factors affecting
entrepreneurial growth.
Unit II
Entrepreneurial Development Programmes
Entrepreneurship – Concept – Distinction between Entrepreneur and Entrepreneurship -
Entrepreneurship Development Programmes – Objectives - Stages in EDP- Pre-training
Stage – Training phase – Post Training – Evaluation and Feedback of EDP.
Unit III
Project Formulation
Project Identification - Sources of ideas – Preliminary evaluation and testing of ideas –
Constraints - Project formulation – Stages- Feasibility study and Feasibility Report –
Selection Criteria.
Unit IV
Project Report Preparation
Project Report - Project Appraisal – Technical – commercial appraisal –Financial appraisal–
Sources of finance – Steps to start an industrial unit.
64
Unit V
Role of Government Agencies in Promoting Entrepreneurs
Incentives and subsidies of State and Central Govt. – Aims – Backward areas –
Industrial Estates – Role of DIC,SISI, TCO in entrepreneurial growth.
(Note: Question Papers Consists 100% theory)
Course Outcome: Students will be able to
1. Learn the theories and concepts of Entrepreneurship and their importance to the
society
2. Know the Entrepreneurship development programmes and trainings available for them
3. Familiar with the project identification and formulation
4. Know project about preparation and financial sources
5. Learn about Incentives and subsidies available through various schemes
Suggested Readings
1. Narayana Reddy p (2016), Entrepreneurship Text and cases, cengage learning, Delhi.
2. Dr Savita Joshi (2017) Entrepreneurship, Innovations & Start-Ups in India, New Century
publications, Chennai.
3. Kanishka Bedi(2012), Management and Entrepreneurship, Oxford University press,
Delhi.
4. Jayshree Suresh (2014) Entrepreneurial Development, Margam publications, Chennai.
5. Sherry Hoskinson etal (2015) The Challenges of Ethics and Entrepreneurship in the
Global Environment: 25 (Advances in the Study of Entrepreneurship, Innovation &
Economic Growth Emerald Publishing limited, USA.
6. Robert D. Hisrich (2020) Entrepreneurship, 11th Edition, Tata McGraw Hills, NewDelhi.

Marks
Inst. Hours
Category

Credits

External

Total
Course Code Title of the Course L T P O
CIA

22UPCOM1X EXTENSION
X - - - 2
01 ACTIVITY

65