[Link].

Syllabus
MCOO- 101: ACCOUNTING THEORY AND PRACTICE

COURSE OBJECTIVES
The course aims to provide in-depth knowledge of Accounting Theory and Practice to the students.

COURSE OUTCOMES: After completion of this course, the students should be able to:
• Evaluate the notions and ideas of thought that have shaped theoretical basis for accounting
• Examine the relationship between accounting theory and practice
• Learn the fundamentals of depreciation, inventory and price-level changes
• Understand practical implications of accounting theory

COURSE OUTLINE
Unit I: Introduction
Accounting - An overview – Meaning and definitions of accounting, Accounting and book-keeping,
Concepts, Conventions, Postulates and Principles of accounting, Emerging patterns of accounting,
IFRS and its applicability in India

Unit II: Accounting Theory

Accounting Theory – Concept, Role, Classification of accounting theory and Methodologies of
accounting theory, other approaches of accounting theory

Unit III: Concept of Income, Capital and Revenue

Income – Accounting concept of income, Relevance of Income measurement, Different concepts of
income measurement, Operating income.
Capital - Concept and different approaches of capital
Revenue – Meaning, concepts, Revenue Producing activities, Revenue recognition criteria and
Ind-AS-18, Basics of computerized accounting.

Unit IV: Valuation of Depreciation and Inventory

Depreciation – Meaning, Need, Objectives, Importance and Limitations of depreciation, Depreciation
Policies, Methods of charging depreciation, Factors affecting computation of depreciation and selection
of depreciation method. Valuation of change in method.
Inventory - Need, Objective and Methods of Inventory valuation, Ind-AS-2.

Unit V: Accounting for Inflation and Foreign Currency Translation

Inflation Accounting – Needs & Objectives of inflation accounting, Monetary and Non-monetary items,
Methods of Inflation accounting.
Accounting for Foreign Currency translation - Functional currency and its identification, Translation
process, Methods of Foreign currency translation, Ind-AS-21.

SUGGESTED READINGS:
1. Lal, Jawahar – Accounting Theory and Practice
2. Porwal, L.S. – Accounting Theory
3. Hendriksen – Accounting Theory
4. Bierman and Drebin – Financial Accounting
5. Edwards and Black – The Modern Accountant's Handbook
6. Davidson – Handbook of Modern Accounting
7. Maheshwari, S.N. – Advanced Accountancy Vo. I and II
8. Shukla and Grewal – Advanced Accounting
9. Agarwal, B.D. – Higher Accountancy
10. Gupta and Radhaswamy – Advanced Accounts, Vol. I and II
 MCOO-102: FINANCIAL MANAGEMENT

COURSE OBJECTIVES
The aim of the course is to provide conceptual understanding of the subject as well as its importance
in the corporate organization’s overall performance. It equips the students with the tools and techniques
used by a Financial Manager while making financial investment and dividend decisions.

COURSE OUTCOMES: After completion of this course, the students should be able to :
 Learn about the various sources of finance available to businessmen.
 Ability to select an investment proposal by analyzing the compounded and discounted value of
money invested.
 Understand the theories and factors upon which dividend and financing decisions are taken.

COURSE OUTLINE

Unit I: Overview
Nature, Scope and Objectives of Financial Management, Time Value of Money, Concept of Risk and
Return, Financial Planning and Forecasting.

Unit II: Investment Decision

Capital Budgeting: Concept and Techniques, Risk and uncertainty.
Capital Rationing as a Decision-Making Tool.

Unit III: Cost of Capital, Dividend Decision

Cost of Capital, Weighted Average Cost of Capital
Dividend Decisions: Dividend Models, Determinants and Factors Influencing Dividend Policy.

Unit IV: Financing Decision

Leverage, EBIT-EPS Analysis, Capital Structure: Theories and Factors.

Unit V: Working Capital Management

Working Capital Estimation, Management of Cash, Inventory Management, Receivables Management.

SUGGESTED READINGS:
1. Van Horne, James - Financial Management & Policy
2. Soloman Ezra - The Theory of Financial Management
3. S.C. Kuchhal - Financial Management
4. I.M. Pandey - Financial Management
5. Bimal Jaiswal & Leena S. Shimpi – Business Finance/Financial Management
6. P. Chandra - Fundamentals of Financial Management
7. R.P. Rustagi - Financial Management : Theory, Concepts and Problems
8. M.Y. Khan & P.K. Jain - Financial Management : Text, Problem and Cases
8. V.K. Bhalla - Financial Management & Policy
9. P.G. Apte - International Financial Management
10. V.K. Bhalla - International Financial Management
11. S.P. Gupta - Vittiya Prabandh (Hindi)
12. M.D. Agarwal & N.P. Agarwal - Vittiya Prabandh (Hindi)
 MCOO- 103: DIRECT TAX LAW AND ACCOUNTS

COURSE OBJECTIVES
The course aims to acquaint the students with basic principles underlying the provisions of direct tax
laws.

COURSE OUTCOMES: After completion of this course, the students should be able to
 Know the provisions of the Income tax act
 Study various heads of Income
 Analyze the profit and gain from business or profession
 Combine the learning across the financial accounting and financial management.

COURSE OUTLINE

Unit I: Introduction
Basic concepts, scope of total income, PAN, exempted income, deductions from gross total income,
deemed income, clubbing of income, set off and carry forward of losses. Tax Planning, Tax
Management, Tax Avoidance, Tax evasion.

Unit II: Heads of Income

Income from salaries; Income from house property; Income from business & professions; Income from
capital gain; and Income from other sources.

Unit III: Tax Liability of Individual

Computation of Total income and tax liability of individual, Hindu undivided family.

Unit IV: Tax Liability of Company

Computation of total income and tax liability of company and firm.

Unit V: Assessment of Tax

Income tax authorities, return of income and assessment processer, appeals and revisions, advance
payment of tax, tax deduction at source (TDS), E-filing of ITR, tax collected at source (TCS), Avoidance
of Double Taxation.

SUGGESTED READINGS:
1. Shukla, S.K. - Direct Tax : Law and Accounts, New Royal Book Co., Lucknow
2. Singhania, V.K. - Direct Tax : Laws and Accounts
3. Mehrotra, H.C. - Income Tax
4. Taxman - Income Tax
5. Bare Act - Income Tax Act 1961 & Income Tax Rules 1962
 MCOO – 104: INDIAN AND GLOBAL BUSINESS ENVIRONMENT

COURSE OBJECTIVE
The course develops ability to understand and scan business environment, analyse opportunities and
take decisions.

COURSE OUTCOMES: After completion of this course, the students should be able to
 Identify and differentiate various Micro and Macro factors affecting functioning of Business.
 Analyze Indian and Global Economy in light of changing government regulatory policies.
 Understand unfair trade practices under FEMA Act.
 Learn about the objectives and strategies in Economic planning with special reference to Planning
Commission and NITI Aayog.

COURSE OUTLINE

Unit I: Introduction
Business Environment : Concept of Business; nature, scope and significance of business environment;
Types of environment factors – Internal & External, Micro and macro, Changing Dimensions of Business
environment. Multinational Corporations (MNCs)

Unit II: Concept of Economic System

Concept of Economic System and its impact on business operations. Types of Economic system :
Capitalism; socialism and mixed economic system. Interactions of economic and non-economic factors
in business.

Unit III: Government and Business

Concept of government and business. Need of government intervention in business; Forms of
government intervention. Types of enterprises : private and public. Monetary policy and Fiscal Policy.
International Trade.

Unit IV: Economic Policy and Governance

Important Legislations laid down by government : Industrial policy; New economic policy; FEMA; SEBI;
FDI, FII, FPI, Disinvestment

Unit V: Financial Institutions

Social responsibilities of business. Major financial institutions : RBI, NABARD, SIDBI, IDBI, World Bank
and IMF, WTO.

SUGGESTED BOOKS :
1. Arvind Kumar, Pushpendra Misra & Shreya Sheel – Business Environment
2. Ghosh, P. and Kapoor, G.K. – Business and Society : A study of Business Environment.
3. Adhikari, M. – Economic Environment of Business.
4. Cherunilam – Business Environemnt
5. Dasgupta, A. and Sengupta, A. – Government and Business in India
6. Kuchhal, S.C. – Industrial Economy of India
7. Dutta and Sundaram – Indian Economy
 MCOO – 105: MARKETING MANAGEMENT

COURSE OBJECTIVE
The purpose of this course is to develop an understanding of the underlying concept, strategies and the
issues involved in the exchange of products and services.

COURSE OUTCOMES: After completion of this course, the students should be able to
 Learn about Marketing Concepts and Philosophies.
 Understand the changing Marketing Environment.
 Gain knowledge of consumer buying behaviors.
 Take product related decisions.
 Gain knowledge of current trends in marketing.

COURSE OUTLINE

UNIT I: Introduction to Marketing

Nature, concepts, functions and role of marketing management, Marketing management process- a
strategic perspective, concept of marketing mix, market analysis-understanding, Marketing
Environment, Consumer buying decision process and influences, Market Segmentation, Targeting and
Positioning.

UNIT II: Product Decision

Concept of a Product; Classification of Products; Major Product Decisions; Product Line and Product
Mix; Branding; Packaging and Labelling; Product Life Cycle – Strategic Implications; New Product
Development and Consumer adoption process.

UNIT III: Price Decision

Concept and meaning of price and pricing, Significance of pricing decision, Factor affecting price
determination, Pricing method technique, Pricing policies and strategies

UNIT IV: Distribution & Promotion Decisions

Channels of distribution, Different types and functions of intermediaries, Distribution logistics and major
logistics decisions, Promotion Mix, Communication process, Promotion tools and their effectiveness,
determining optimal promotion mix.

Unit V: Recent Developments

Modern retailing trends in India, Rural marketing, Direct Marketing, Sustainable Marketing, Influencer
Marketing, direct marketing, online marketing, emerging trends and issues in marketing development,
ISO certification

SUGGESTED READINGS
1. A. Chatterjee – Marketing Fundamentals – A Contemporary Insight
2. R.K. Maheshwari & Ram Milan – Marketing Management
3. McCathy, D.J. – Basic Marketing – A Managerial Approach
4. Kotler Philip – Marketing Management – Analysis, Planning and Control
5. Dholakia – Marketing Management
6. Neelamegham, S. – Marketing Management and the Indian Economy
7. Jain, S.C. – Viparan Prabandh (Hindi)
8. Ramaswamy, V.S. & Namakuimari, S. – Marketing Management
9. Saxena, Rajan – Marketing Management
10. Arun Kumar – Marketing Management
11. S.P. Bansal – Marketing Management
12. Ajit Shukla – Marketing Management
 MCOO-106: BUSINESS ETHICS AND CORPORATE GOVERNANCE

COURSE OBJECTIVE
The course aims to develop an understanding about the role of corporations in the society,
developments in governance and corporate citizenship. The course will also provide necessary
knowledge about business ethics and ethos.

COURSE OUTCOMES: After completion of this course, the students should be able to :
 Understand the value and necessity of giving back to the society.
 Appreciate accountability of business entities towards stakeholders and society.
 Understand the need for strong internal control in order to prevent corporate frauds.
 Build up traits in value system and become responsible global citizens.

COURSE OUTLINE:

Unit I: Concept
Business Ethics : Concept, characteristics, importance, Indian ethos and values.
Approaches to business ethics : Theories of Ethics-Friedman's Economic theory, Kant's Deontological
theory, Mill & Bentham's Utilitarianism theory.

Unit II: Ethical Practices and Corporate Governance

Ethics in marketing and advertising, Finance and accounting, Human resource management,
Information technology, Copyright and patents, Environmental ethics (Carbon trading).
Code of ethics, Work ethics.

Unit III: Corporate Social Responsibility

Concept, Importance in society, Principles of CSR, Audit Committee, Role of independent directors,
changing role of board of directors.

Unit IV: Areas of Corporate Social Responsibility

Corporate Social Responsibility towards stakeholders : Shareholders, creditors, financial institutions,
Employees, government, society and sustainable development, Corporate Philanthropy.

Unit V: Corporate Governance in India

Meaning & scope, Role of Corporate Governance, Indian scenario – SEBI guidelines and clause 49,
Secretarial Audit.

SUGGESTED READINGS:
1. Companies Act, 2013
2. Shailendra Kumar, Alok Kumar Rai – Business Ethics, Cengage Learning India Pvt. Ltd.
3. CSV Murthy – Business Ethics and Corporate Governance, HPH.
4. SEBI, 2015, Chapter IV, Listing Obligations and Disclosure Requirements Regulations
5. Sharma, J.P. (2016) – Corporate Governance, Business Ethics and CSR, Ane Books Pvt. Ltd,
New Delhi
6. Prohibition of Insider Trading Regulations, 2015
7. Secretarial Standard on Meetings of the Board of Directors, SSI, The Institute of Company
Secretaries of India
8. Mallin, Christin, A. – Corporate Governance (Indian Edition), Oxford University, Press, New Delhi
9. Sharma, J.P. – Corporate Governance and Social Responsibility of Business, Ane Books Pvt. Ltd,
New Delhi
10. Boatright – Ethics and the Conduct of Business, Pearson Education.
 MCOO- 201: ACCOUNTING FOR BUSINESS DECISIONS

COURSE OBJECTIVES
The course aims to develop the ability of economic decision making among the students and enable
them to understand decision making techniques in a business organization.

COURSE OUTCOMES: After completion of this course, the students should be able to
 Develop an insight of postulates, principles and techniques of accounting and utilization of financial
and accounting information for planning, decisions making and control.
 Gain knowledge about tools and techniques of financial statement analysis.
 Identify difference between various forms of accounting- Financial, Management and Cost.
 Prepare forms of budgetary statements and types of budgets.

COURSE OUTLINE

Unit I: Management Accounting

Management Accounting - Introduction, definition, objectives, nature, scope, role and emerging patterns
of management accounting. Management Accountant - Role, position, duties and responsibilities of
management accountant, Reporting to management. Difference between cost, management and
financial accounting.

Unit II: Financial Statement and its Interpretation

Analysis and interpretation of financial statements, Tools of financial statement analysis, Uses &
importance of analysis, Horizontal, vertical and dimensional analysis of financial statement and their
interpretations.

Unit III: Ratio Analysis

Ratio analysis – Concept and importance of ratio analysis, Types of ratios – liquidity, profitability, activity
and solvency ratios, accounting for changes in financial position.

Unit IV: Marginal Costing and Cost-Volume-Profit Analysis

Marginal Costing as a tool for decision making – Meaning, significance, objectives and importance.
Cost-volume-profit analysis – Contribution, Margin of Safety, Profit-Volume analysis, multiple product
analysis and optimal use of limited resources.

Unit V: Budgetary Control

Budgeting & Budgetary control - Meaning, importance, types, nature and functions, preparation of
different types of budgets, Budgetary control, Concept of Performance and Zero base budgeting.

SUGGESTED READINGS:
1. Shashi K Gupta & R.K. Sharma – Management Accounting : Principle & Practice.
2. M.E. Thukaram Rao : Management Accounting.
3. Pandey, I.M. – Management Accounting
4. Gupta, R.L. – Advanced Accountancy Vol. II
5. Goyal, M.M. – Management Accounting
6. Khan and Jain – Management Accounting
7. Sharma, D.C. and Gupta, K.G. - Management Accounting
8. Batty, J. - Management Accounting
9. Hingorani, Ramnathan and Grewal - Management Accounting
10. Lall, B.M. and Jain, I.C. – Cost Accounting : Principles and Practice, Prentice Hall, Delhi
 MCOO- 202: INDIRECT TAX LAWS AND ACCOUNT

COURSE OBJECTIVES
The course aims to acquaint the students with basic principles underlying the provisions of Goods and
Services Tax and Custom Duty.

COURSE OUTCOMES After completion of this course, the students should be able to :
 Know the basic methods and legal provisions of indirect taxes
 Understand the importance of indirect taxes (GST) in the Indian and global economy and its
contribution to the economic development.
 Comprehend the principles of taxation, objectives of tax and its impact, shifting and incidence
process of indirect taxes in the market orientated economy.
 Understand the implications of GST on the taxable capacity consumers, dealers and society at
large.
 Understand the Custom Duty framework in India.

COURSE OUTLINE

Unit I: Introduction to Indirect Tax System, GST

GST - Basic concepts, key definitions, GST Framework, GST Council, Levy and collection of GST with
Composition Scheme.

Unit II: Registration Under GST

Procedure of Registration under GST, Meaning, Time & Value of Supply, Input Tax Credit, Tax Invoice
and Bill of Supply, Debit & Credit Note, Reverse charge and Exemption from GST.

Unit III: Recording and Assessment

Accounts & Records under GST, Return, Procedure of Accounting and Assessment under GST,
Demand, Payment of Tax, Refund of Tax & Recovery of Tax, Liability of Payment of Tax, Types of
Assessment and Voucher under GST.

Unit IV: Authorities and Power

Powers of GST Authorities - Inspection, Search, Seizure and Arrest, Offences and Penalty, Appeals &
Revision, Audit, Advance Ruling, Various Provisions & Issues under GST, IGST Basic provisions, TCS,
TDS, Provisions relating to E-Commerce and E-Way Bill.

Unit V: Custom Duty

Custom Duty Act, 1962 : Various Provisions of Custom Law & Duties : Basic concept and objectives of
Custom Duty Act, Computation & Assessment of Custom Duty, Custom Tax Authorities and their
powers, Appeal, Penalties, Prosecution and Appeals.

Suggested Readings:
1. S.K. Shukla : Goods and Service Tax with Custom Duty (Hindi & English)
2. Sripal Saklecha & Anit Saklecha – GST Evam Custom Kanoon, Taxmann (Hindi)
3. Bare Act of GST.
4. Taxman – Indirect Tax Laws
 MCOO- 203: LABOUR LEGISLATION

COURSE OBJECTIVES
The course aims to impart knowledge of the laws relating to the management of the Labour force and
its application in the real world.

COURSE OUTCOMES: After completion of this course, the students should be able to :
 Know about the developments and the judicial setup of Labour Laws.
 Learn about the salient features of welfare and wage Legislations.
 Understand the laws related to working conditions of labour.

COURSE OUTLINE

Unit I: The Factories Act, 1948

Brief history, object, applicability, definition, approval, licensing and registration of factories; The
inspecting staff, health, safety and welfare provisions relating to hazardous, processes, working hours
of adults. Employment of women, employment of young persons, annual leave with wages, penalties
and procedure.

Unit II: The Payment of Wages Act, 1936

Introduction, Application of the Act, Definitions, rules for payment of wages, Deductions from wages
provisions of the payment of wages Act relating to deduction, Registers and records, inspectors claims
for wrongful deductions penalty for various offences.

Unit III: The Minimum Wages Act, 1948

Object and scope of the Act, Definition, fixation of minimum rates of wages, Working hours and
determination of wages and claims.

Unit IV: Industrial Disputes Act, 1947

Concept, layoff, retrenchment, strike, lockout, closure, authorities for settlement of Industrial disputes
in India, procedure, power and duties of authorities, penalties.

Unit V: Trade Union Act, 1926

Definitions, objectives, scope, registration of trade unions, appointment of registrar, cancellation of
registration, rights and liabilities of registered trade unions, dissolution of trade unions, penalties and
procedure.

SUGGESTED READINGS:
1. Malik, P.K. – Industrial Laws, Vol. 1 & 2
2. Singh, Indrajeet – Industrial and Labour Laws (Hindi)
3. Kapoor, N.D. – Industrial Laws
4. S.K. Shukla & [Link] – Industrial and Labour Law, (Hindi & English), New Royal Book Co.,
Lucknow
5. Chakraborty, B.K. – Labour Laws in India
6. Mishra, S.N. – Labour and Industrial Laws
7. Goswami, V.G. – Industrial Laws
8. Shukla, R.K. – Industrial Laws
9. P.K. Jain – Industrial Laws
10. Sanjeev Kumar – Industrial Laws
 MCOO-204: BUSINESS ANALYSIS AND FORECASTING

COURSE OBJECTIVES
The course aims to equip the students with advanced knowledge of the methods and techniques
relating to business analysis and forecasting.

COURSE OUTCOMES: After completion of this course, the students should be able to :
• Understand the importance of forecasting in making accurate decisions in economic and business
environment.
• Forecast demand in light of changing circumstances and to formulate business plans.
• Handling the trend seasonal and cyclical issues in forecasting analysis.
• Understand the bases of regression analysis, time series and its application and forecasting.

COURSE OUTLINE

Unit I: Introduction
Nature and Structure of Business. The Business System, Business Forecasting – Meaning,
Characteristics, Needs, Significance and Factors affecting business forecasting, The process of
business forecasting, Limitations and suggestions for making business forecasting process more
effective.

Unit II: Demand Analysis

Introduction, Determinants of Demand, Analysis of Consumer Behaviour : Utility Analysis and
Indifference curve analysis, Exceptional Demand decisions. Elasticity of demand, Demand for Industrial
Products, Consumer Durables and Non-Durables, Demand Function, Types of elasticity of demand.

Unit III: Cost Analysis

Cost concepts relevant for management decisions, Cost functions- short run and long run, Average,
Marginal and Total Cost, Cost, Price and Profit.

Unit IV: Factor Pricing

Elements of factor pricing, Labour pricing, Demand and supply of factors of production. The Production
function and the optimal input combinations.

Unit V: Business Forecasting Techniques

Methods and Techniques of forecasting, Qualitative & Quantitative techniques, Time series analysis,
Regression analysis, Correlation.

SUGGESTED READINGS :
1. Horowitz : An Introduction to Quantitative Analysis
2. Varshney and Maheshwari : Managerial Economics
3. Manne, A.S. – Economic Analysis for Business
4. Gupta, S.P. – Business Statistics
5. Levin and Kirpatick – Quantitative Analysis for Business Decisions
6. Levin and Kirpatrick – Statistics for Business Decisions
7. Richard & Brackford - Business Economics
8. Mote, Paul & Gupta - Managerial Economics
9. Joel Dean - Economic Theory
10. Baumol, W.J. - Operational Analysis
11. Dwivedi, D.N. - Managerial Economics
12. Manne, A.S. - Economic Analysis for Business
13. Mithani, D.M. - Managerial Economics
 MCOO – 205: BUSINESS RESEARCH METHODOLOGY

COURSE OBJECTIVE
The course is designed to provide sufficient theoretical inputs to conduct various types of research
relating to different problems of industry and business for accurate prediction, decision and control
action.

COURSE OUTCOMES: After completion of this course, the students should be able to :
• Understand Research and identify research problems.
• Learn Quantitative and Qualitative Methods of research.
• Represent data in tabular as well as graphical manner.
• Write Research paper and Preparation of Report

COURSE OUTLINE
Unit I: Introduction
Nature, scope and significance of Business Research Methodology, Scientific Methods of Research,
Research-Process, Research Design.

Unit II: Research Problem & Formulation of Hypothesis

Research Problem: Scope, significance, selection and formulation. Hypothesis: Types and its
significance in Research Methodology

Unit III: Sampling, Collection and Tabulation of Data

Sample Design, Sampling errors. Types of Data and their characteristics, Methods of Data Collection –
Questionnaire, Pilot Testing, Schedules, Interview, Observation, Primary and Secondary Data.

Unit IV: Analysis of Data

Different statistical techniques of data analysis - Testing hypothesis – Chi-square test, t-test, f-test, z-
test, Association of Attributes, Factor analysis, ANOVA, MANOVA, Regression analysis.

Unit V: Data Interpretation and Preparation of Report

Meaning, Techniques and Precautions in Interpretation. Report writing, Presentation, Footnoting,
Referencing, Preparation of Bibliography, Appendices, Use of software in Data Analysis, Plagiarism.

SUGGESTED READINGS
1. Manoj Dixit, Research Methodology, New Royal Book Co., Lucknow
2. Anderson, Durason and Poole – Thesis and Assignment, Wiley Eastern Ltd.
3. Pauline, V. Young – Scientific Social Surveys and Research, Prentice Hall of India.
4. Kothari, C.R. – Research Methodology : Methods and Techniques, Wiley Eastern
5. Redman and Mory – The Romance of Research
6. Ackoff, R.L. – The Design of Social Research, Chicago University Press
7. Tandon, B.C. – Business Research Methodology
8. Kerlinger, F. – Research Methodology
9. Lokeshkaul – Research Methodology
10. Festinger – Research Methodology
11. Luck, D.J., Wales, H.G., Taylor, D.A. & Rubin, R.S. – Marketing Research, Prentice Hall of
India.
12. Tull, D.S. and Hawkins, D.I. – Marketing Research : Measurement and Methods, McMillian.
13. Brown, F.E. – Marketing Research, Addison Wesley USA
14. Green, R.E. and Tull, D.S. – Research for Marketing Decisions, Prentice Hall of India.
15. Ferber, R. – Market Research, McGraw Hill Book Company.
 MCOO – 206: ENTREPRENEURSHIP DEVELOPMENT

COURSE OBJECTIVE:
The course aims to impart in-depth knowledge about Entrepreneurship and its Development.

COURSE OUTCOMES: After completion of this course, the students should be able to
 Understand the institutional support to entrepreneurs
 Classify the challenges of women entrepreneur
 Know the parameters to assess opportunities and constraints for new business ideas
 Understand the systematic process to select and screen a business idea
 Design strategies for successful implementation of idea and write a business plan

COURSE OUTLINE
Unit I: Entrepreneur
Evolution, meaning, definition and characteristics of an entrepreneur, Functions and types of
entrepreneurs, Role and responsibilities of an entrepreneur, Obstacles faced by an entrepreneur.

Unit II: Entrepreneurship Development

Meaning, concept and process of entrepreneurship, Environment of entrepreneurship, Theories of
Entrepreneurship – Joseph Schumpeter's Theory of Innovation, Hagen's Theory of Status Withdrawal,
David McClelland's Need for Achievement Theory, Knight's Risk-Taking Theory. Meaning, Role, phases
and institutions of EDP's.

Unit III: Business Planning and Financing

Meaning & concept of business plan, Key elements of business plan, Method to initiate ventures,
Sources of finance in India, Venture Capital, Criteria for evaluating new venture proposals.

Unit IV: Women and Social Entrepreneurship

Women Entrepreneurs – concept & role, Challenges and opportunities of women entrepreneurs in India.
Social entrepreneurs – feature and importance, Strategies of successful entrepreneurs.

Unit V: Government Initiatives to Promote Entrepreneurship in India

Government Schemes to promote Entrepreneurship – Start-up, Stand-up, Skill India, Make in India,
Incubation Centre. Concept of Unicorn, Study of main Unicorn in India.

SUGGESTED READINGS :
1. B.R. Barhol - Enterpreneurhsip Development
2. Shukla, M.B. – Entrepreneurship and Small Business Management
3. Jain, Pankaj – Entrepreneurship Development (Hindi)
4. Lal, Madhurima – Entrepreneurship
5. Agarwal & Mehta – Uddyamita Ka Vikas (Hindi), SBPD Publishing House
6. Mote, V.L. et. al. – Capital Investment Decisions
7. Sudha, G.D. – Vyavasayik Uddyamita ka Vikas (Hindi)
8. Desai, Vasant – Entrepreneurship Development
 MCOO- 301: CORPORATE ACCOUNTING

COURSE OBJECTIVES
The course aims to impart the knowledge of detailed accounting process and reporting requirements of
companies among the students.

COURSE OUTCOMES: After completion of this course, the students should be able to :
• Calculate Goodwill, evaluate shares adopting different methods and preparation of final accounts
of Indian Companies.
• Have a comprehensive understanding of the advanced issues in accounting for assets, liabilities
and owner’s equity
• Understand the treatment regarding issue of bonus shares and treatment of prior period profits
• Account for mergers and amalgamations and analyse the internal or external reconstructions of
companies
• Summarize the consolidated financial statement and balance sheet for holding companies

COURSE OUTLINE

Unit I: Shares & Debentures

Accounting for shares & debentures – Issue, forfeiture, re-issue, redemption, buy-back of shares, Bonus
share.

Unit II: Financial statements Analysis

Meaning, objectives, tools and types. Common size statement, Comparative financial statement, Profit
prior to incorporation, Computation of managerial remuneration.

Unit III: Accounting for Corporate Restructuring

Accounting problems relating to acquisitions : Amalgamation, Absorption and reconstructions,
liquidation of companies.

Unit IV: Accounts of Holding Companies

Concept, consolidated financial statements, needs for consolidation, document to be filed along with
consolidated financial statements, minority interest, cost of control, pre acquisition & post acquisition,
elimination of unrealized profit.

Unit V: Valuation of Shares and Goodwill

Valuation of Shares : Intrinsic value method, Yield method and Fair value method,
Valuation of goodwill : Average profit method, Super profit method, Capitalisation method, annuity
method.

SUGGESTED READINGS :
1. Bhattacharya and Dearden – Accounting for Management
2. Anthony, Robert – Management Accounting – Text and Cases
3. Gupta, R.L. – Advanced Accountancy
4. Grewal, T.S. – Double Entry Book Keeping
5. Hingorani, Ramanathan and Grewal – Management Accountancy
6. Agarwal, B.D. – Higher Accountancy
7. Shukla and Grewal – Advanced Accounts
8. Maheshwari, S.N. – Advanced Accountancy
 MCOO – 302: HUMAN RESOURCE MANAGEMENT

COURSE OBJECTIVES
The course aims at familiarizing the students with the significance and role of HRM in the working of
the modern organizations. It will provide exposure regarding human resource processes and practices
with special reference to India.

COURSE OUTCOMES: After completion of this course, the students should be able to :
• Understand employee recruitment and selection process.
• Evaluate different training programs and understand their limitations.
• Gain knowledge regarding the developing role of human resource management in the globalized
world.

COURSE OUTLINE

Unit I: Overview of HRM

HRM : Concept, evolution, objectives, scope, importance, principles and functions.
Manpower Planning : Concept, need, objectives, principles, methods or techniques.

Unit II: Staffing

Recruitment, Selection, Factors affecting recruitment, source of recruitment (Internal & External),
selection process, methods of selection, Training and Development.

Unit III: Employee Appraisal and Maintenance

Discipline : Objects, forms/types of discipline, principles of maintaining discipline, causes of indiscipline,
suggestions for effective discipline. Disciplinary action, Elements and Principles of disciplinary action
process.
Performance Appraisal : Concept, Significance, Types, Methods or Techniques, Potential Appraisal.

Unit IV: Employee Relations

Grievance : Causes of grievances, grievance procedure, steps in handling grievance, Directive
principles of handling grievances.
Collective Bargaining : Concepts, Goals of management and unions in collective bargaining.

Unit V: Employee Integration and Separation

Promotion, Job enrichment, Job enlargement, Labour Turnover, Absenteeism, Voluntary Retirement,
Superannuation Lay-off, Retrenchment, Dismissal, Discharge.

SUGGESTED READINGS:
1. Mamoria, C.B. – Personnel Management
2. Srivastava, M.P. – Human Resource Planning : Approaches, Needs, Assessment Needs,
Assessment and Priorities in Manpower Planning.
3. Ashwathapa – Human Resource Management
4. R.K. Shukla, Human Resource Management, New Royal Book Co., Lko.
5. Bimal Jaiswal & Deepak Verma – Managing Human Resource/HRM
6. R.B.S. Verma, Manav Sansadhan vah Prabandh ki Rooprekha, New Royal Book Co., Lko.
7. VSP Rao – Human Resource Management – Text and Cases
8. Gary Dessler – Human Resource Management
9. P. Jyothi and D.N. Venkanesh – Human Resource Management
10. John M. Ivancevich : Human Resource Management
 MCOO- 303: INTERNATIONAL MARKETING

COURSE OBJECTIVE
The purpose of this course is to develop an understanding of the underlying concept, strategies and the
issues involved in the international marketing of products and services.

COURSE OUTCOMES: After completion of this course, the students should be able to
 Learn about International Marketing Concepts.
 Understand the changing International Marketing Environment.
 Gain knowledge of International consumer buying behaviors.
 Take product related decisions in the International market

COURSE OUTLINE
Unit I: Introduction
Nature, scope and importance of globalisation, Concept of Domestic and International marketing,
Transition to international marketing, International Marketing environment, geographical, economics,
demographic, socio-cultural, political and legal environment.

Unit II: International marketing orientation

EPRG framework, selection of foreign markets, International market entry strategies, Foreign market
analysis, Indirect and direct exporting, Licensing, Franchising : Factors affecting selection of entry
modes, Joint ventures, Global market segmentation.

Unit III: International market segmentation

Product planning and development for global markets, Product standardisation Vs. adaptation,
International product life-cycle, branding decisions.

Unit IV: Global Pricing

Key factors in Global Pricing & Methods, Pricing Policies, International pricing decisions, International
market channel decisions.

Unit V: Export and Import Environment

Exim Policy, Institutional infrastructure for export promotion, Export assistance and promotion schemes,
International economic institutions, International Market
Export-Import Procedure & Documentation.

SUGGESTED READINGS
1. Keegan – International Marketing
2. Varshney, R.L. & Bhattacharya, B. – International Marketing
3. Cherunilam Francis – International Marketing
4. Vasudevan – International Marketing
5. Jain, S.C. – International Marketing, CBS publications, New Delhi
6. Keegan, Warren J. – Global Marketing Management, Prentice Hall, New Delhi
7. Onkvisit, Sak and John J Shaw– International Marketing:Analysis and strategy
8. Fayer Weather, John – International Marketing
9. Joshi Rakesh Mohan– International Marketing
 MCOO- 304: INTERNATIONAL BUSINESS FINANCE

COURSE OBJECTIVES
The aim of the course is to provide conceptual understanding of the subject as well as its importance
of international business finance and the flow of funds. It equips the students with an insiders
perspective of the complex global finance through the study of markets institutions corporate finance
and decision making.

COURSE OUTCOME:
After completion of this course, the students should be able to :
 Develop a critical understanding of key theories, approaches and issues in the field of global
financial management.
 Apply knowledge and understanding of complex issues to improve business and management
practice
 Learn about the various sources of international finance.
 Ability to understand the management of foreign exchange risk.
 Understand the financial management of multi-national firms.

COURSE OUTLINE:
Unit I: Introduction
Overview of International business finance, international flow of funds, Balance of payment,
international trade flow, factors affecting international trade flows, correcting a balance of trade deficit,
international capital flows, agencies that facilitate internationals flows

Unit II: International Financial Markets

Foreign exchange market, Eurocurrency market, euro credit market, Eurobond market, international
stock markets, Exchange rate determination Measuring exchange rate movements, exchange rate
equilibrium, factors influencing exchange rate, Currency derivatives, Forward market, currency futures,
options, call and put options market, conditional currency options, European currency options

Unit III: Managing Foreign Exchange Risk

Translation Exposure, Comparison of Four Translation Methods, Transaction Exposure- Management
of Transaction Exposure, Economic Exposure- Transaction Exposure Versus Economic Exposure

Unit IV: International Financing

Long-term financing decisions, sources of long-term financing, exchange rate risk, floating rate bonds,
impact of an MNC’s long term financing decision on its value, short-term financing decisions, sources
of short-term financing, determining the effective financing rate, criteria considered for foreign financing,
impact of an MNC’s short term financing decision on its value

Unit V: Financial Management of a Multinational Firm

Cost of Capital and Capital Structure of a Multinational Firm, Cost of Capital for MNCs v/s Domestic
firms, international experiences on Cost of Capital, Multinational Capital Budgeting: Problems and
issues in Foreign Investment Analysis, Techniques of Multinational Capital Budgeting- NPV, IRR, APV.

Suggested Readings:
1. Vij Madhu - International Financial Management
2. Apte P.G. - International Financial Management
3. Madura Jeff - International Financial Management
4. Shapiro Allan C - Multinational Financial Management
5. Bhalla, V.K. - International Financial Management
6. Resnick Bruce G. and Eun Cheol S. - International Financial Management
 MCOE-305A: STRATEGIC COST ACCOUNTING

COURSE OBJECTIVE
The course aims to impart and inculcate the knowledge of controlling and effective management of cost
among the students.

COURSE OUTCOMES: After completion of this course, the students should be able to:
 Identify differences between various forms of accounting-financial, management and cost
accounting
 Identify cost according to their associated activities and apply costing techniques for computing
cost of product or services
 Make various managerial decisions on the basis of learning about concept and issues involved
therein

COURSE OUTLINE

Unit I: Introduction
Meaning and terminology of cost accounting, comparison with other disciplines (management and
financial accounting), Concept and uses of Cost Accounting; Accounting plan and responsibility centres
: Meaning, significance of responsibility accounting, Types of Responsibility centres – cost centre, profit
centre, investment centre, revenue centre, Responsibility performance reporting

Unit II: Marginal Costing and Breakeven Analysis

Marginal Costing- Meaning, concept and features, Criticism against marginal costing, application and
limitations of marginal costing. Break-even analysis – Definition, steps, formulation and its assumptions
and limitations of break-even analysis, Cost-Volume Profit Analysis, Margin of Safety.

Unit III: Standard Costing and Variance Analysis

Standard costing as a control technique, setting of standards, Variance analysis –Meaning of Variance
Analysis, Material, Labour, Overheads Variance and their relevance in cost management

Unit IV: Strategic Costing Techniques, Cost Audit and Transfer Pricing
Value chain analysis – Meaning and types of value chain, quality costing, target costing and life style
costing, Cost Audit – Definition, meaning, objectives, important legal provision as to cost audit. Transfer
pricing – Concepts, requisites, objectives, methods of transfer pricing.

Unit V: Activity Based Costing

Activity based costing: Meaning & objectives, advantages & limitations, steps and other concepts in
activity based costing, Job Costing – Definition, Features, Procedures and its advantages.

SUGGESTED READINGS:
1. Pandey, I.M. – Management Accounting
2. Gupta, R.L. – Advanced Accountancy Vol. II
3. Kishore, M Ravi – Cost Accounting and Financial Management
4. Goyal, M.M. – Management Accounting
5. Khan and Jain – Management Accounting
6. Sharma, D.C. and Gupta, K.G. - Management Accounting
7. Anthony, R.M. - Management Accounting
8. Horngren Charles, T. - Management Accounting
9. Batty, J. - Management Accounting
10. Hingorani, Ramnathan and Grewal - Management Accounting
11. Horngreen Charles T., Geogre Goster and Srikant M. Dalinr – Cost Accounting : A Managerial
Emphasis, Prentice Hall, Delhi
12. Lall, B.M. and Jain, I.C. – Cost Accounting : Principles and Practice, Prentice Hall, Delhi
13. Welsch, Glenn A., Ronald W. Hilton and Paul N. Gordan – Budgeting, Profit and Control, Prentice
Hall, Delhi.
 MCOE-306A: SPECIALIZED ACCOUNTING

COURSE OBJECTIVE
The aim of this course is to impart knowledge about accounting of special entities and to make students
familiar with emerging accounting trends in the world.

COURSE OUTCOMES: After completion of this course, the students should be able to :
 Understand the concept and procedure of double accounting system.
 Frame ideas about accounting system in special entities like electricity and railway company.
 Gain knowledge about CSR made by companies.
 Develop concept and ideas relating to emerging trends of accounting such as environmental and
forensic accounting.

COURSE OUTLINE

Unit I: Accounting for Special Entities

General accounting system and Double Accounting System : Meaning, historical background,
objectives, difference between double accounting system and general accounting system, format of
double accounting system, revenue account, net revenue account and capital account, General balance
sheet.

Unit II: Accounting for Electricity Companies

Major accounting reforms in Indian Electricity Act 1910, The Electricity Supply Act 1948,1978 and The
Electricity Act 2003, Accounting system of electricity companies: Statement of share and loan capital,
statement of capital structure, statement of operating revenue, statement of operating expenses, net
revenue account and general balance sheet.

Unit III: Accounting for Railway Company

Historical evolution of railway company in India, Legal framework of railway company in India,
Accounting system in railway company: Revenue account, net revenue account, capital account and
general balance sheet.

Unit IV: Corporate Social Responsibility

Concept of Corporate social responsibility (CSR), Legal Provision under Companies Act 2013,
Overheads of CSR, Corporate Social Responsibility Accounting: Meaning, objective and Requirements
of disclosures and Sustainability Reports.

Unit V: Environmental Accounting and Forensic Accounting

Meaning, objective and importance; Types of Environment Accounting; Costs and benefits of
Environment Accounts.
Forensic Accounting: Meaning, concept, objectives, components of forensic accounting, investigative
services and litigation services.

SUGGESTED READINGS :
1. Hanif & Mukherjee : Corporate Accounting
2. S.N. Maheshwari : Corporate Accounting
3. R.L. Gupta & Radhaswami : Corporate Accounting
4. P.V. Ratnam : Advanced Accounting with Accounting Standards
5. S.M. Shukla : Advanced Accounting Vol. I & II.
6. Thomas, G. Fraser & Monika Agarwal : Ethics Governance and CSR in India
7. M.N. Mandal : Corporate Social Responsibility in India
8. Shuchi Pahuja : Environmental Accounting and Reporting
9. Siddhartha Sarkar : Economic and Environmental Accounting for Sustainable Development
10. Apurva Joshi : Student's handbook on Forensic Accounting.
 MCOE-305B: CUSTOMER RELATIONSHIP MANAGEMENT

COURSE OBJECTIVE:
The objective of this course is to enable students to understand the core concept of Customer
Relationship Management (CRM), CRM as a business strategy and its organizational context.

COURSE OUTCOMES: After completion of this course, the students should be able to :
 Understand the concepts and principles of CRM and managing Customer Relationship.
 Appreciate the rules and changing face of CRM as an IT enabled function
 Introduce the core concepts of CRM paradigm
 Emphasize CRM as a business strategy
 Highlight the role of appropriate business process and technology management capabilities in
managing customer relationship

COURSE OUTLINE:

Unit I: Introduction
Evolution of Relationship Marketing, Purpose of Relationship Marketing, Introduction to CRM –
Definition, Concept of CRM, Significance and types of CRM, Factors responsible for growth of CRM,
CRM Cycle and CRM implementation, building relationship with multiple stakeholders CRM Model ,
CRM strategy.

Unit II: Customer Satisfaction and Loyalty

Concept, significance and components of customer satisfaction, measurement of customer satisfaction,
customer satisfaction models.
Meaning, concept and significance of customer loyalty, factors influencing customer loyalty.

Unit III: Customer Analysis

Customer profitability analysis, Life time customer value, base profit analysis, value chain analysis,
customer defection, customer retention, important stages of customer retention, measurement,
customer expectation, customer acquisition.

Unit IV: Managing Customer Relationship

Stages, Techniques to manage customer relations, Customer experience management, creating a
customer profile, knowing your customer, segmenting and targeting customers, tools used for
segmenting and targeting customers.
Meaning, Definition and Types of Service quality, Service quality dimension and gaps.

Unit V: Technology and Customer Relations

E-CRM in business, A changing perspective, Features and advantages of E-CRM, Technologies of E-
CRM, Functional components of CRM, Customer data Management, sales force Automation

SUGGESTED READINGS:
1. Alok Kumar Rai – Customer Relationship Management : Concept and Cases, PHI
2. Jagdish & Seth - Customer Relationship Management : Emerging Concept – Tools &
Applications.
3. Lakshaman Jha - Customer Relationship Management – A Strategic Approach.
4. Federico, Rajola - Customer Relationship Management – Organisational and Technological
Perspective.
5. Ed Peelen - Customer Relationship Management.
 MCOE-306B: DIGITAL MARKETING

COURSE OBJECTIVE
The course aims to familiarize students with the concept of digital marketing and its evolution. It further
aims to equip students with the ability to understand and subsequently create strategic and targeted
campaigns using digital media tools.

COURSE OUTCOMES:
After completion of this course, the students should be able to :
 Understand the concept of digital marketing and its real world iterations
 Articulate innovative insides of digital marketing enabling a competitive edge.
 Understand how to create and run digital media based campaigns.
 Identify and utilize various tools of digital marketing.

COURSE OUTLINE

Unit I: Introduction
Introduction to digital marketing, Traditional vs. digital marketing, Digital Marketing Channels, Creating
Digital Marketing Plan, Digital Content Marketing, Understanding trends in digital marketing-Indian and
global context.

Unit II: Contemporary Digital Revolution:

The contemporary digital revolution, Digital marketing strategy, Marketing Strategies for the digital
world-latest practices, Security and Privacy issues with digital Marketing, Online communities and co-
creation.

Unit III: Introduction to Social Media Marketing:

Social Media Marketing-Plan, Process, Goals, Channels, Implementation, Tools, Search Engine,
Facebook Ads-its Creation & Visibility, Twitter, LinkedIn, Youtube Account Creation, Instagram,
Introduction to Blogging, Fake news, Linkage with social media and social community.

Unit IV: Designing Organization for Digital Success:

Digital Transformation Framework; Digital leadership principles, Online Public Relation and Reputation
Management, Value addition by digital marketing, cost effectiveness of digital strategies.

Unit V: Digital Marketing-User’s Perspective

E-mail and Mobile Marketing – Introduction, Process, Plan, Design and Content delivery, Discovery,
Mobile marketing – Introduction, concept, process, goals, Pros and Cons, Spam; Market gamification,
Online campaign Management using marketing analytic tools to segment.

SUGGESTED READINGS
1. Seemagupta - Digital Marketing, McGraw Hill
2. Chuck Hemann Ken Burbary – Digital Marketing Analytics, Pearson
3. Chaffey, D, F.E. Chadwick, R. Mayer, and K. Johnston (2015). Internet Marketing: Strategy,
Implementation, and Practice. Pearson India.
4. Kotler, Philip, Hermawan Kartajaya, and Iwan Setiawan (2017). Digital Marketing: 4.0 Moving from
Traditional to Digital. Pearson India.
5. Ryan, Damian and Jones Calvin (2016). Understanding Digital Marketing: Marketing Strategies for
engaging the Digital Generation.
 MCOO-401: FORENSIC ACCOUNTING AND FRAUD EXAMINATION

COURSE OBJECTIVE
To enable students to meet the challenges posed by rising financial frauds and scams world over, more
so in the view of limitations of financial accounting and auditing procedures.

COURSE OUTCOMES: After completion of this course, the students should be able to :
 Understand forensic accounting
 Describe various kinds of corporate frauds
 Develop the strategies to prevent corporate fraud, use fraud investigation techniques, inquiry
methods generate fraud reports and discuss the policy implications at top management level.
 Discuss about Banking, Insurance and Capital Markets Frauds.
 Do Legal follow-up, including evidence gathering

COURSE OUTLINE:

Unit I: Forensic Accounting & Fraud Fundamentals

Meaning, nature and scope, auditors liability for undetected frauds, fraud auditing (forensic audit)
phases : Recognition and planning, Evidence collection and evaluation, Communication of results.

Unit II: Fraud Definition & Taxonomy

Ingredients of fraud, why is a fraud committed and who commits a fraud? Meaning and nature of
corporate fraud, concept of fraud under Companies Act 2013, frauds for and against a company, victims
of fraud.

Unit III: Types of Corporate Frauds

Bribery and corruption, Misappropriation of assets, Manipulation of financial statements, Procedure-
related frauds, Corporate espionage, Fraud in e-commerce, Fraud Prevention – Strategies, Fraud
prevention for consumers and businesses.

Unit IV: Banking Frauds :

Overview – Case study/examples; Insurance Frauds – Overview, Case Study/examples; Capital Market
Frauds – Overview, Case study/examples.

Unit V: Fraud Management

Fraud Detection – Symptoms of fraud; Fraud Investigation – Inquiry methods, Fraud reports;
Management of Fraud – Culmination, consequences and policy implication of corporate frauds;
Resolution of Fraud – Legal follow up.

SUGGESTED READINGS:
1. Albrecht, Chad O., Albrecht, Conan C., Albrecht, W. Steve & Zimelman, Mark F. (2015) – Forensic
Accounting & Fraud Examination.
2. Banerjee, Robin (2015) – Who Cheats and How?
3. Bologna, Jack and Lindquist, Robert J. (1995) – Fraud Auditing and Forensic Accounting
4. Bremser, Wayne G. (1995) – Forensic Accounting and Financial Fraud.
5. Dalal, Chetan (2015) – Novel & Conventional Methods of Audit, Investigation and Fraud Detection.
6. Gupta, Sanjeev (2016) – Corporate Frauds and their Regulation in India.
7. Kaul, Vivek (2013) – Easy Money
8. Manning, George A. (2010) – Financial Investigation and Forensic Accounting
9. Sharma, B.R. (2014) – Bank Frauds

Note : Latest editions of the readings may be used.

 MCOO-402: INDIAN FINANCIAL SYSTEM

COURSE OBJECTIVE
The objective of this course is to enable the students to comprehend the framework of the Indian
Financial System comprising of financial markets, institutions and services operating in the Indian
economy.

COURSE OUTCOMES : After completion of this course, the students should be able to :
 Acquire knowledge of the various components of Indian financial system and recent reforms.
 Know about the financial instruments of money and capital market.
 Understand the interplay of the financial markets, institutions and services in the Indian economy.
 Understand the regulatory framework governing the Indian financial system.

COURSE OUTLINE
Unit I: Overview
Meaning of Financial System, Functions and Key elements of the Indian Financial System, Role of the
Financial System in the Economy, Reforms in the Financial System.

Unit II: Money Market

Money Market : Composition, Functions and Instruments.
Development Banks, Banking and Non-Banking Financial Institutions.

Unit III: Capital Market

Capital Market : Functions, Organisation & Instruments. Primary Market : Issues, Book building, Green
Shoe Option, IPO's and FPO's.
Secondary Market : Functions and Organisation.
Concept of Derivative and Debt Market in India.

Unit IV: Financial Services

Investments and Merchant Banks, Depsitory and Custodians, Credit Rating Agencies, Factoring and
Forfeiting, Lease, Hire purchase, Housing Finance, Micro Finance.

Unit V: Financial Regulation

Regulatory Framework : Ministry of Finance, SEBI and RBI – Functions and Role.
Mutual Funds, Insurance Institutions.

SUGGESTED READINGS:
1. L.M. Bhole - Financial Institutions and Markets
2. M.Y. Khan - Indian Financial System
3. Bimal Jaiswal & Bhuvana Venkatraman – Financial Market, Institution and Financial Services
4. R.M. Srivastava - Management of Indian Financial Institutions
5. S.C. Kuchal - Corporation Finance
6. Bharti V. Pathak - Indian Financial System
7. Kohn Meir - Financial Institutions & Markets
8. Madura Jeff - Financial Institutions & Markets
9. H.R. Machiraju - Indian Financial System
10. Vasant Desai - The Indian Financial System
11. V.P. Agarwal - Vittiya Bazaron Ki Karyapranali (Hindi)
12. E. Gordon, K. Natrajan, Agarwal - Bhartiya Vittiya Bazar Evam Sevain (Hindi)
13. RBI Publications
 MCOE – 403A: WORKING CAPITAL MANAGEMENT

COURSE OBJECTIVE
The objective of the course is to acquaint students with the importance of working capital and
techniques used for effective working capital management.

COURSE OUTCOMES: After completion of this course, the students should be able to :
 Evaluate a company's liquidity position.
 Analyze factors affecting account receivables and payables.
 Identify components of cash and prepare short term cash budgets.
 Understand objective of inventory management and inventory control techniques.

COURSE OUTLINE:

Unit I: Introduction
Concept of working capital, Importance and kinds of working capital, Estimation of working capital
needs, Working capital approaches, Objectives of working capital management.

Unit II: Financing of Working Capital

Sources of working capital – Long-term and short-term finance, financing of Working capital.

Unit III: Cash Management

Motives for holding cash, Cash equivalents, Need and objectives of cash management, Cash
forecasting and cash budgets, Cash Float, Cash Cycle, Baumol Model, Miller-Orr model, Stone Model.

Unit IV: Receivables Management

Concept and nature of receivables, Costs and benefits of receivables, Sound credit policy – Credit
standard, credit limit, credit period. Ageing schedule and decision tree analysis.

Unit V: Inventory Management

Components of Inventory; Risks and cost of inventory, Managing inventory – EOQ, ABC analysis, Just
in Time, Reorder point subsystem, Safety stocks.

SUGGESTED READINGS:
1. Bhalla, V.K. : Working Capital Management – Text & Cases, S. Chand & Co.
2. Bhattacharya, H : Working Capital Management – Strategies & Techniques, PHI
3. Rustagi, R.P. : Working Capital Management, Taxmann's
4. Pandey, I.M. : Financial Management, Vikas Publications.
 MCOE-404A: SECURITY ANALYSIS & PORTFOLIO MANAGEMENT

COURSE OBJECTIVES:
The course is designed to equip the students with essential tools, techniques, models and investment
theory necessary for analyzing different types of securities, making sound investment and optimal
portfolio choice.

COURSE OUTCOMES: After completion of this course, the students should be able to :
• Understand the designing and construction of portfolios.
• Gain knowledge about techniques of doing investment analysis.
• Identify and study the trends of stock markets.
• Make investment decisions taking into consideration various determinants influencing
investment decisions.

COURSE OUTLINE:

Unit I: Investment Management

Nature & Scope of Investment Management. Investment Objectives, Investment Process, Investment
Management and Portfolio Management, Factors of Investment Analysis, Impact of Economic and
Industry Analysis, Investment Environment and Role of Capital Markets.

Unit II: Analysis of Fixed Income Securities

Bond fundamentals; Types of bonds; Value of bonds; Bond yields (Yield to maturity and Yield to Call),
Bond Price – yield relationship; Malkeil Bond theorems; Bond Portfolio Management.

Unit III: Security Analysis

Approaches to Security Analysis, Market Indicators, Security Price Movements, Fundamental Analysis,
Technical Analysis- Bar diagram, Candlestick chart, Graph Chart , Dow Jones Theory, Random Walk
Theory, Efficient Market Hypothesis.

Unit IV: Portfolio Analysis

Portfolio Analysis, Portfolio Selection, Portfolio Revision, Portfolio Evaluation, Diversification, Markowitz
approach of Portfolio Management, CAPM Model, Significance of Beta in Portfolio Theory.

Unit V: Portfolio Management

Institutional and Managed Portfolio, Performance Evaluation of Management Portfolio, Investment
Companies and Mutual Funds, Treynor Sharpe and Jensen Measure.

SUGGESTED READINGS:
1. S. Kevin : Security Analysis and Portfolio Management
2. Fisher & Ronald J. Jordan : Security Analysis and Portfolio Management
3. Avdhani, VA : Security Analysis and Portfolio Management
4. Sudhindra Bhatt : Security Analysis and Portfolio Management
5. P. Pandin : Security Analysis and Portfolio Management
6. V.K. Bhalla : Investment Management
 MCOE-403B: SERVICES MARKETING

COURSE OBJECTIVE:
The objective of this course is to identify critical issues in service design and to impart knowledge about
the nature of service products & markets, building service model and creating customer value.

COURSE OUTCOMES: The students will be able to-

 Explain the nature and scope of service marketing and utilize key service frameworks including the
7p’s of marketing, the GAPS model
 Demonstrate knowledge of the extending marketing mix for services.
 Develop and justify marketing planning and control systems appropriate to service-based activity.
 Explain service blueprint, integration of new technologies and other key issues facing today’s
customer service providers and service managers.
 Provide a theoretical and practical basis for assessing service performance.

COURSE OUTLINE

Unit I: Marketing of Services

Concept of services, Service Marketing Triangle, Characteristics, nature, importance of services factors
affecting services, Reason for the growth of service sector in India, Concept of services marketing,
Objective and functions of services marketing, Need and challenges for services marketing,
Technological development in services marketing, E-Services

Unit II: Services Marketing Mix and Research

7 P’s of service marketing – Product, Pricing, Place, Promotion, People, Physical Evidence, Process.
Application of Marketing Research in Services Marketing; Services Marketing Process; Collection of
Services Marketing Information; Strategic Marketing Process for Services; Services Marketing
Planning.

Unit III: Consumer Behaviour in Services

Customer Behavior in Service Settings, Consumer Choice, Consumer Experience, Post Experience
Evaluation.
Customer Expectations of Service - Importance, Factors, Issues, Ensuring high Customer Satisfaction,
Understanding differences among Consumers.

Unit IV: Dimensions of Service Quality

Delivering Quality Service, Challenges of Measuring Service Quality, Employees role in Service
Delivery, SERVQUAL, The Customer Gap, The customer expectations versus perceived service gap,
Closing the Gaps, Key factors and strategies for closing the gap, GAPS Model of Service Quality.

Unit V: Modern Trends in Services Marketing - Marketing of services in Financial Services/Health

Services/Hospitality Services including travel and tourism - Developing Sustainable Service Models.

SUGGESTED READINGS:
1. Dr. Helen Woodruffe - Services Marketing
2. Dr. K. Karunakaran - Services Marketing
3. Valarie Zeithaml & Mary Jo Bitner- Services Marketing: Integrating Customer Focus across the Firm
4. Cristoher Lovelock- Services Marketing: People, Technology, Strategy
5. R. Srinivasan- Services Marketing: The Indian Context
6. Prof. Ajit Shukla- Services Marketing
7. Ravi Shanker – Services Marketing, the Indian Experience
8. K. Rama Rao – Services Marketing
9. Harsh V. Verma – Services Marketing: Text and Cases
 MCOE-404B: SALES AND DISTRIBUTION MANAGEMENT

COURSE OBJECTIVE
The objective of this course is to provide in depth understanding of organisations effective sales force
and distribution systems to reach the target customers.

COURSE OUTCOMES: After completion of this course, the students should be able to :
 Gain knowledge, understanding and skills in sales force management.
 Acquaint with implementation of sales management strategies.
 Understand the Distribution process in organisation.
 Apply the Practical aspects of the key decision making in sales force and distribution channel
management.

COURSE OUTLINE.

Unit–I: Introduction
Nature and Scope of Sales Management; Objectives and functions of Sales management; Prospecting
for customers; Modes of sales presentation, Designing and delivering of sales presentation; Recruiting
and selecting Sales Personnel – Methods and administering selection procedures, Sales forecasting
methods.

Unit–II: Training and Compensation of Sales Personnel

Developing Sales Training Programmes, Executing and Evaluating sales training programmes;
Motivating Sales Personnel; Compensating sales personnel, Designing and Administering various
Compensation Plans; Controlling Sales personnel and managing sales evaluation programmes,
Comparing standards with actual performances of sales personnel;

Unit–III: Quota and Channel Management

Objective and Types of Quotas, Quota setting procedure, administering the quota system; Designing
Sales Territories and Allocating Sales efforts to sales territories;An Overview of Marketing Channels;
Structure, Functions and Relationships of channels of Distribution; Channel Dynamics- Channel
Planning and organizational Patterns in Marketing Channels; Channel Design Process and Channel
Management Decisions

Unit–IV: Intermediaries and Market Logistics

Channel Intermediaries- Role and Types; Wholesaling- Types of Wholesalers, Wholesaler marketing
decisions; Retailing- Types of retailers, retailer marketing decisions; Market Logistics- Logistics
objectives, Market logistics decisions for Distribution Channels;

Unit–V: Performance Assessment and Information System

Role of Information System in Distribution Channel Management; Assessing Performance of Marketing
Channels – Effectiveness, efficiency, tracking mechanism, marketing channel policies and legal issues,
Sale Audit

SUGGESTED READINGS:
1. Panda Tapan K, Sahadve Sunil – Sales and Distribution Management.
2. Krishna K. Havaldar, Vasant M. Cavale – Sales and Distribution Management.
3. Tanner, J; Honeycutt ED; Erffmeyer Robert C.; Sales management: Pearson Education, 2009
4. Anderson, R. Professional Sales Management. Englewood Cliff, New Jersey, Prentice Hall
5. Inc., 1992.
6. Anderson, R. Professional Personal Selling. Englewood Cliff, New Jersey, Prentice Hall Inc., 1991.
7. Dalrymple, D J. Sales Management: Concepts and cases. New York, John Wiley, 1989.
8. Johnson, E M etc. Sales Management: Concepts Practices and cases. New York, McGraw Hill,
1986.
 MCOO-406 Dissertation

1. Topic – Any contemporary topic of research

2. Proposed Chapters:
1. Introduction
2. Review of Literature
3. Research Methodology
4. Analysis and Interpretation
5. Conclusion.
3. The dissertation must include the above chapters. However, if the student needs
to include any other chapter along with above, he/she may to do so. Apart from the
chapters, the dissertation must also include a declaration, list of contents and
references.