postgraduate degree programmes master of commerce (m.com)

ACADEMIC CURRICULA

POSTGRADUATE DEGREE PROGRAMMES

Master of Commerce

(M.Com)

Two Years(Full-Time)

Learning Outcome Based Education

Choice Based Flexible Credit System

Academic Year

2021 - 2022

SRM INSTITUTE OF SCIENCE AND TECHNOLOGY

(Deemed to be Univers i ty u/s 3 of UGC Act , 1956)

Kattankula thur , Chenga lpattu Distr ic t 603203, Tami l Nadu, India

SRM Institute of Science and Technology - Academic Curricula – Regulations 2020 2

SRM INSTITUTE OF SCIENCE AND TECHNOLOGY

Kattankulathur, Chengalpattu District 603203, Tamil Nadu, India

1. Department Vision Statement

Stmt - 1 Empowering students with commerce knowledge and guidance that they need to become worthy management professionals

Stmt - 2 Providing for holistic and value based progress of students which ultimately enhances their employability

Stmt - 3 Grooming students to become an excellent personality and well equipped to deal with the modern world and its challenges

2. Department Mission Statement

Stmt - 1 To deliver proficiency, acquaintance and awareness about the program

Stmt - 2 To explore, discover and enhance research in the field of commerce and management

Stmt - 3 To build up ethics, morality and truthfulness in the minds

Stmt - 4 To provide high quality education to compete with global milieu

Stmt - 5 To enhance competitive skill and competency towards career advancement

3. Program Education Objectives (PEO)

PEO - 1 Relevance Knowledge and Professional Skills and Aptitude

PEO - 2 High quality research and innovation

PEO - 3 Enhance academic rigor and research outcomes

PEO - 4 Integrity, value systems, culture and global challenges

PEO - 5 Holistic education, earning opportunities and entrepreneurship

4. Consistency of PEO’s with Mission of the Department

Mission Stmt. - 1 Mission Stmt. - 2 Mission Stmt. - 3 Mission Stmt. - 4 Mission Stmt. - 5

PEO - 1 H H M M H

PEO - 2 H H H H M

PEO - 3 M M H H H

PEO - 4 M H H H H

PEO - 5 H H M H M

H – High Correlation, M – Medium Correlation, L – Low Correlation

5. Consistency of PEO’s with Program Learning Outcomes (PLO)

Program Learning Outcomes (PLO)

1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15.

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PEO - 1 M H H H H M H H H M H M M H H

PEO - 2 H H H H H M M H H H H H M H M

PEO - 3 H M M H M H H H H H H H H H H

PEO - 4 M H M H H H H H H H M H H H H

PEO - 5 H H H H M H H H M M H H H H H



6. PROGRAMME STRUCTURE M.COM GENERAL

1. Professional Core Courses (C) 2. Discipline Specific Elective Courses (E)

(07 Courses) (3 Courses)

Course Code

Course Title

Hours/ Week C

Course Code

Course Title

Hours/ Week C

L T P L T P

PCM21101J Advanced Accounting 2 0 6 5 PCM21D01T Financial Institutions and Markets

4 0 0 4 PCM21102T Corporate Governance and Ethics

4 0 0 4 PCM21D02T Human Resource Analytics

PCM21103L Event Management 0 2 2 3 PCM21D03T Global Strategic Management

PCM21201J Cost and Management Accounting

2 0 6 5 PCM21D04T Advertising and Sales Management

4 0 0 4 PCM21202T International Marketing 4 0 0 4 PCM21D05T Logistics and Supply Chain Management

PCM21203L Research and Publication Ethics

0 2 2 3 PCM21D06T Audit and Assurance

PCM21301J Tax Procedure and Planning

2 0 6 5 PCM21D07T Entrepreneurship Management

4 0 0 4 Total Learning Credits 29 PCM21D08T EXIM - Procedures and Documentation

3. Generic Elective Courses (G) PCM21D09T Forensic Accounting and Fraud Management

(Any One Course) Total Learning Credits 12

Course Code

Course Title

Hours/ Week C

4. Skill Enhancement Course (S)

L T P (3 Courses)

PCM21G01T Financial Management and Policy

3 0 0 3

Course Code

Course Title

Hours/ Week C

PCM21G02T Corporate Law L T P

PCM21G03T Brand Management PCM21S01J Entrepreneurial Skill Development 2 0 2 3

Total Learning Credits 3 PCM21S02J Business Research Methods 2 0 2 3

6. Ability Enhancement Courses (AE) PCM21S03L Mini Project Work 0 0 8 4

(6 Courses) Total Learning Credits 10

Course Code

Course Title

Hours/ Week C

5. Project Work / Higher Technical Institutions (P)

L T P (2 Courses)

PCM21AE1T Project Management 3 0 0 3 Course Code

Course Title

Hours/ Week C

PCM21AE2T Goods and Services Tax 3 0 0 3 L T P

PCM21AE3T Intellectual Property Rights

3 0 0 3 PCM21P01L MOOC 0 0 0 2

PCD21AE1T Professional Skills and Problem Solving

1 0 0 1 PCM21P02L Project Work 0 0 24 12

PCD21AE2T General Aptitude for Competitive Examination

1 0 0 1 Total Learning Credits 14

PCD21AE3T Employability Skills 1 0 0 1

Total Learning Credits 12

TOTAL LEARNING CREDITS - 80


7. Course Structure

Semester Professional

Core Courses

(PCC)

Discipline

Electives

Courses

(DEC)

Generic

Electives

Courses

(GEC)

Skill

Enhancement

Courses (SEC)

Ability

Enhancement

Courses (AEC)

Project

Work,

Internship

(P)

Total

Credits

Total

Hours

Sem I

PCC-1 (5)

PCC-2 (4)

PCC-3 (3)

DEC-1

(4)

SEC-1

(3)

AEC-1

(3)

AEC-4

(1)

- 23 28

Sem II

PCC-4 (5)

PCC-5 (4)

PCC-6 (3)

DEC-2

(4) -

SEC-2

(4)

AEC-2

(3)

AEC-5

(1)

- 23 28

Sem III PCC-7 (5) DEC-3

(4) GEC-1 (3)

SEC-3

(4)

AEC-3

(3)

AEC-6

(1)

P-1 (2) 22 27

Sem IV - - - - P-2

(12) 12 24

Total

Credits 29 12 3 10 12 14 80 107


8. IMPLEMENTATION PLAN M.COM GENERAL

SEMESTER - I

SEMESTER - II

COURSE CODE

COURSE TITLE

HOURS PER WEEK C

COURSE CODE

COURSE TITLE

HOURS PER WEEK C

L T P L T P

PCM21101J Advanced Accounting 2 0 6 5 PCM21201J Cost and Management Accounting

2 0 6 5

PCM21102T Corporate Governance and Ethics

4 0 0 4 PCM21202T International Marketing

4 0 0 4

PCM21103L Event Management 0 2 2 3 PCM21203L Research and Publication Ethics

0 2 2 3

PCM21D01T Financial Institutions and Markets

4 0 0 4

PCM21D04T Advertising and Sales Management

4 0 0 4 PCM21D02T Human Resource Analytics

PCM21D05T Logistics and Supply Chain Management

PCM21D03T Global Strategic Management

PCM21D06T Audit and Assurance

PCM21S01J Entrepreneurial Skill Development

2 0 2 3 PCM21S02J Business Research Methods

2 0 2 3

PCM21AE1T Project Management 3 0 0 3 PCM21AE2T Goods and Services Tax

3 0 0 3

PCD21AE1T Professional Skills and Problem Solving

1 0 0 1 PCD21AE2T General Aptitude for Competitive Examination

1 0 0 1

Total 16 2 10 23

Total 16 2 10 23

SEMESTER - III SEMESTER - IV

COURSE CODE

COURSE TITLE

HOURS PER WEEK

C COURSE CODE

COURSE TITLE

HOURS PER WEEK C

L T P L T P

PCM21301J Tax Procedure and Planning

2 0 6 5 PCM21P02L Project 0 0 24 12

PCM21D07T Entrepreneurship Management

4 0 0 4

Total 0 0 24 12

PCM21D08T EXIM - Procedures and Documentation

PCM21D09T Forensic Accounting and Fraud Management

PCM21G01T Financial Management and Policy 3 0 0 3

PCM21G02T Corporate Law

PCM21G03T Brand Management

PCM21AE3T Intellectual Property Rights

3 0 0 3

PCD21AE3T Employability Skills 1 0 0 1

PCM21P01L MOOC 0 0 0 2

PCM21S03L Mini Project Work 0 0 8 4

Total 13 0 14 22


9. Program Articulation Matrix

Course Code Course Name

Programme Learning Outcomes

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PCM21101J Advanced Accounting H M H M H M M H H M M L M H H

PCM21102T Corporate Governance and Ethics H H H H H L M H H M H H M M H

PCM21103L Event Management M H M M M M H H M H H H H H M

PCM21201J Cost and Management Accounting H H H H H M M M H L M L M H M

PCM21202T International Marketing H M H M H M M H H M M L M H H

PCM21203L Research and Publication Ethics H H M M M L L M H L H H H H H

PCM21301J Tax Procedure and Planning H H H H H H H M H M M M H H H

PCM21D01T Financial Institutions and Markets H H H H H H H H H L H H L H H

PCM21D02T Human Resource Analytics H H H M H L H H H L H H L H H

PCM21D03T Global Strategic Management H M H H H M H H M H H M H H H

PCM21D04T Advertising and Sales Management H H H H H L H H H H H H M H H

PCM21D05T Logistics and Supply Chain Management H H H H H M H H M H H H M H H

PCM21D06T Audit and Assurance M H M M M H H H M H H M H H H

PCM21D07T Entrepreneurship Management H H M H H H H H M M H M H M H

PCM21D08T EXIM - Procedures and Documentation H M H H H M H H M H H M H H H

PCM21D09T Forensic Accounting and Fraud Management H H H H H L H H H H H H M H H

PCM21G01T Financial Management and Policy H H H H H M H H M H H H M H H

PCM21G02T Corporate Law M H M M M H H H M H H M H H H

PCM21G03T Brand Management H H M H H H H H M M H M H M H

PCM21S01J Entrepreneurial Skill Development H M H H H M H H M H H M H H H

PCM21S02J Business Research Methods H H H H H L H H H H H H M H H

PCM21S03L Mini Project Work H H H H H M H H M H H H M H H

PCM21P01L MOOC M H M M M H H H M H H M H H H

PCM21P02L Project Work H H M H H H H H M M H M H M H

PCM21AE1T Project Management H M H H H M H H M H H M H H H

PCM21AE2T Goods and Services Tax H H H H H L H H H H H H M H H

PCM21AE3T Intellectual Property Rights H H H H H M H H M H H H M H H

PCD21AE1T Professional Skills and Problem Solving H H H H H H H H H H M H H H H

PCD21AE2T General Aptitude for Competitive Examination H H H H H H H H H H M H H H H

PCD21AE3T Employability Skills H H H H H H H H H H M H H H H

Program Average H H H H H M H H M H H H H H H



SEMESTER I

Course Code

PCM21101J Course Name

ADVANCED ACCOUNTING Course

Category C Professional Core Course

L T P C 2 0 6 5

Pre- Requisite Courses Nil Co-Requisite Courses Progressive Courses Nil Course Offering Department Commerce Date Book / Codes / Standards Accounts Sheet

Course Learning Rationale (CLR): The purpose of learning this course is to:

Learning


CLR-1 : To understand the basic concepts of issue of shares 1 2 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 CLR-2 : To study about the company final accounts under schedule III

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CLR-3 : To understand the accounting standard 14 related to Amalgamation, Absorption

CLR-4 : To understand procedure related to prepare consolidated balance sheet CLR-5 : To understand the accounts prepared by banking and insurance companies CLR-6 : To learn the concepts related to liquidation of company and Inflation accounting

Course Learning Outcomes (CLO): At the end of this course, learners will be able to:

CLO-1 : Apply the procedure to solve the problem in issue of shares 3 80 70 H H H H H H H H H H H H H H H CLO-2 : Understand and apply the accounting standard 14 related to Amalgamation, Absorption. 3 85 75 H H H H H H H H H H H H H H H

CLO-3 : Learnt about how to prepare consolidated balance sheet 3 75 70 H H H H H H H H H H H H H H H CLO-4 : Know the procedure to prepare final accounts in baking companies. 3 85 80 H H H H H H H H H H H H H H H CLO-5 : Know the procedure to prepare final accounts in insurance companies. 3 85 75 H H H H H H H H H H H H H H H

CLO-6 : Prepare statement and accounts related to liquidation of company and Inflation accounting 3 80 70 H H H H H H H H H H H H H H H Duration (hour) 24 24 24 24 24

S-1 SLO-1 Issue of shares of companies

Meaning of Amalgamation, Absorption, External Reconstruction and Internal Reconstruction.

Consolidated Accounts of Holding Companies - AS 21 Consolidated Financial Statements.

Final Accounts of banking companies Liquidation of companies

SLO-2 Kinds of shares and share capital Amalgamation in the nature of merger (AS-14) nature of purchase.

Procedure required to prepare consolidated balanced.

Main aspects of Banking regulation act Mode of liquidation – Tribunal / voluntary liquidation

S-2 SLO-1

Procedure for share issue under company act 2013t

Purchase consideration – Methods of calculation of purchase consideration – Accounting standard – 14

Pre-acquisition profit / Post-acquisition profit

Treatment of Rebate on bill discounted Statement of affairs – Contain List A to List H

SLO-2 Advanced Problems related to issue of shares

Journal entries in the selling company Minority Interest, Cost of control Schedules applicable to prepare Profit and loss account

Liquidator’s final statement of account.

S-3

SLO-1 Problem related to pro-rata allotment and Preparation of Balance sheet under revised schedule III

Journal entries in the purchasing company Unrealized Profit on Stock / Treatment of Mutual owing.

Problems related to Profit and Loss account of banking companies

Receiver receipts and payments accounts

SLO-2 Problems related to issue of shares with premium and Balance sheet under revised schedule III

Problems related to Amalgamation under nature of merger.

Treatment of dividend, bonus shares issued by subsidiary company


Problems related to statement of affairs


S-4

SLO-1 Problems related to issue of shares with premium, forfeiture, reissue and Balance sheet under revised schedule III

Problems related to Amalgamation under nature of merger.

Preparation of Notes of Accounts for consolidation balance sheet



SLO-2 Problems related to issue of shares Problems related to Amalgamation under nature of merger.

Problems related to preparation of consolidated balance sheet - Date of purchase is not given

Problems related to both profit and loss account and balance sheet


S-5

SLO-1 Treatment of buy back shares Problems related to Amalgamation under nature of merger.

Problems related to preparation of consolidated balance sheet - Date of purchase is not given

Problems related to Balance sheet of banking companies


SLO-2 Problem related to buy back shares Problems related to Amalgamation under nature of merger.

Problems related to preparation of consolidated balance sheet - Date of purchase is beginning of the year

Problems related to Balance sheet of banking companies


S-6

SLO-1 Problem related to buy back shares Problems related to Amalgamation under nature of purchase.


Problems related to profit and loss account and balance sheet


SLO-2 Problem related to buy back shares Problems related to Amalgamation under nature of purchase.



Problems related to Liquidator’s final statement of account

S-7

SLO-1 Company final accounts and Notes of accounts related to statement of profit or loss

Problems related to Amalgamation under nature of purchase.



Problems related to Liquidator’s final statement of account.

SLO-2 Notes of accounts related to company balance sheet





S-8

SLO-1 Preparation of statement of profit or loss under revised schedule III






Problems related to Absorption Problems related to preparation of consolidated balance sheet - Date of purchase is beginning of the year



S-9


Problems related to Absorption Problems related to preparation of consolidated balance sheet – Dividend paid out of capital profit




Problems related to Absorption Problems related to preparation of consolidated balance sheet – Dividend paid out of Revenue profit


Problems related to Liquidator’s final statement of account and Receiver receipts and payments accounts

S-10

SLO-1 Preparation of company balance sheet under revised schedule III

Problems related to Absorption Problems related to preparation of consolidated balance sheet - Date of purchase at the end of the year



SLO-2 Preparation of statement of profit or loss and company balance sheet under revised schedule III

Problems related to Absorption Problems related to preparation of consolidated balance sheet - Date of purchase at the end of the year



S-11 SLO-1 Preparation of statement of profit or loss and company balance sheet under revised schedule III

Problems related to Absorption Problems related to preparation of consolidated balance sheet – Bonus issue made out of capital profit.

Final accounts of Insurance Company - Inflation Accounting - Introduction


SLO-2 Preparation of company balance sheet under revised schedule III

Problems related to Absorption Problems related to preparation of consolidated balance sheet - Bonus issue made out of Revenue profit.

Final Accounts of Life Insurance Companies

Methods of Accounting for price level changes

S-12


Problems related to External Reconstruction

Problems related to preparation of consolidated balance sheet - Date of purchase at in between the year

Preparation of Revenue account in life insurance company

Current Purchasing Power Method - related Problems






S-13





Inflation Accounting - Introduction




Preparation of Balance sheet in life insurance company

Methods of Accounting for price level changes

S-14


Internal Reconstruction -Procedure for reducing share capital


Preparation of Revenue account and Balance sheet in life insurance company



Journal entries for capital reduction Problems related to preparation of consolidated balance sheet - Date of purchase at in between the year



S-15


Problems related to internal reconstruction





Problems related to internal

reconstruction




S-16




Preparation of Revenue account and Balance sheet in General (Marine) insurance company

Current Cost Accounting Method - related problems



reconstruction




S-17








reconstruction




S-18








reconstruction





S-19








reconstruction




S-20








reconstruction




S-21








reconstruction




S-22








reconstruction




S - 23











S-24



reconstruction









Learning Resources

1. M C Shukla and T S Grewal, Advance accounts, S.Chand & Co New Delhi 2. R.L.Gupta and M. Radhaswamy, Corporate Accounting, Sultan Chand and Sons, New Delhi. 3. S.N.Maheswari and S.K. Maheswari, Corporate Accounting, Vikas Publications, New Delhi. 4. S.P. Jain and K.L Narang, Advanced Corporate Accounting, Kalyani Publishers, New Delhi.

5. T.S.Reddy and Murthy, Corporate Accounting, Margham Publications, Chennai

6. Ashok Sehghal and Deepak Sehgal, Advanced Accountng, Volume II, Taxmann Publications, New Delhi.


Learning Assessment

Bloom’s

Level of Thinking

Continuous Learning Assessment (50% weightage) Final Examination (50% weightage)

CLA – 1 (10%) CLA – 2 (10%) CLA – 3 (20%) CLA – 4 (10%)# Theory Practice Theory Practice Theory Practice Theory Practice Theory Practice

Level 1 Remember

20% 20% 20% 20% 15% 15% 15% 15% 15% 15% Understand

Level 2 Apply

20% 20% 20% 20% 20% 20% 20% 20% 20% 20% Analyze

Level 3 Evaluate

10% 10% 10% 10% 15% 15% 15% 15% 15% 15% Create

Total 100 % 100 % 100 % 100 % 100%- # CLA – 4 can be from any combination of these: Assignments, Seminars, Short Talks, Mini-Projects, Case-Studies, Self-Study, MOOCs, Certifications, Conf. Paper etc., Course Designers Experts from Industry Experts from Higher Technical Institutions Internal Experts

1. CA.V.Jayaprakash, V. Jayaprakash & Associates 1. Dr. Sudha, Assistant Professor, (Former Head, Ethiraj College) Department of Commerce, A.M. Jain College 1. Dr. M. Jeevarathinam

2. Mr.S.Bhargava, Deputy General Manager – Costing, Apollo Hospitals 2. Dr.M.Ravichandran,Director,IDE, University of Madras, Chennai 2. Dr.A.Jallaudeen


Course Code

PCM21102T Course Name

CORPORATE GOVERNANCE AND ETHICS Course


L T P C 4 0 0 4

Pre- Requisite Courses Nil Co-Requisite Courses Progressive Courses Nil

Course Offering Department Commerce Date Book / Codes / Standards NiL

Course Learning Rationale (CLR): The purpose of learning this course is to:

Learning


CLR-1 : To understand the meaning and importance of corporate governance 1 2 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 CLR-2 : To educate the corporate governance system in India

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CLR-3 : To impart knowledge on the functions of various committees and boards CLR-4 : To understand the contemporary developments in the global arena CLR-5 : To know the meaning and concepts of Business Ethics

CLR-6 : To gain knowledge on corporate social responsibility


CLO-1 : Knowledge on corporate governance and role and responsibilities of board 3 80 70 L H M H L M M H L L H H M H H CLO-2 : Familiar with corporate board and their functions 3 85 75 M H L M L M M H M L H H M H H CLO-3 : Awareness on the SEBI guidelines and international corporate governance 3 75 70 M H M H L M M H M L H H M H H

CLO-4 : Knowledge on business ethics and its importance 3 85 80 M H M H L M M H M L H H M H H

CLO-5 : Familiar with the theories on business ethics 3 85 75 H H M H L M M H M L H H M H H CLO-6 : Awareness on corporate social responsibilities 3 80 70 L H L H L M M H L L H H M H H

Duration (hour)

12 12 12 12 12

S-1 SLO-1 Corporate governance: Introduction Introduction on Board Committees

Contemporary Developments in the Global Arena

Ethics: Meaning and Definition Corporate Social Responsibility: Meaning and concept

SLO-2 Meaning and Definition o Corporate Governance Board Composition in corporate Listing Agreement - SEBI’s Regulations For Effective Working Of The Companies

Origin of Ethics Need for Corporate Social Responsibility

S-2 SLO-1 Need and importance of Corporate governance Types of committees SEBI Guidelines and clause 49 Approaches to Ethics Social Responsibilities of Business

SLO-2 Corporate governance system in India Need for committees Audit Committee - Compliance of Audit Committee

Nature of Ethics Objectives of Social Responsibility

S-3 SLO-1 Development of Corporate Governance in India Board of directors and board committees Companies Act,2013 - Provisions Importance of Ethics

Social Responsibility of Business Stake Holders

SLO-2 CII Committee and Recommendations Selection of committees members Corporate Governance in PSUs Values, Moral and Loyalty Responsibilities of business towards Employees

S-4

SLO-1 Kumaramangalam Committee Report Appointment of the committees Chairman Ganguly Committee Recommendations On Corporate Governance In Banks

Ethical Behaviour Responsibilities of business towards Suppliers

SLO-2 Recommendations of Kumaramangalam

Committee Committees Management

Corporate Governance in Banks –Recommendations, Roles and Responsibilities of Board

Values across Culture Responsibilities of business towards Customers

S-5 SLO-1 Narayanamoorthy Committee Report&Recommendations

Audit Committee and Functions Corporate Governance in Insurance companies – Board Composition

Business Ethics: Meaning and Importance - Approaches to Ethics

Responsibilities of business towards Creditors &Share holders


SLO-2 Naresh Chandra Committee Report Shareholders Grievance Committee Principles of OECD &Objectives Principal Agent Theory Responsibilities of business towards Society

S-6 SLO-1

Recommendations of Naresh Chandra Committee

Functions of Shareholders Grievance Committee

UK Corporate Governance –Development Transactional Cost Theory Responsibilities of business towards Government

SLO-2 JJ Irani Committee reports Remuneration Committee The Hampel Committee, 1995 -Recommendations

Stakeholder theory Responsibilities of business towards Environment

S-7 SLO-1 Recommendations ofIrani Committee Role of Remuneration Committee Development of US Corporate Governance Models of Ethics

Cultural and moral responsibility of business

SLO-2 Legal and Regulatory Changes Risk Committee Recommendations Of Sarbanes—Oxley Act, 2002

The Golden Rule Model Response of Indian firms towards CSR

S-8 SLO-1 Corporate Governance structures Functions of Risk Committee

The Greenbury Committee, 1995 Recommendations

The Kantian Model CSR policies in India

SLO-2 Board Structure: Role of Directors Nomination Committee The Combined Code ,1998 – Key Recommendations

Friedman’s Economic theory Role of MNC in corporate social responsibility

S-9 SLO-1 Responsibilities of Director Role of Nomination Committee Cadbury Committees - Key recommendation

Utilitarianism-Meaning and Concept

Role of MNC in corporate social responsibility

SLO-2 Role of CEO in business Corporate Governance Committee Recommendations on board Structure and role of board by Cadbury Committee

Mill & Bentham’s Utilitarianism theory

Dimensions of CSR

S-10 SLO-1 Responsibilities of CEO

Functions ofCorporate Governance Committee

King Committee On Corporate Governance Mill & Bentham’s Utilitarianism theory

Types of CSR

SLO-2 Role of CFO in business Corporate Compliance Committee Blue Ribbon Report Whistle Blowing Policy- Meaning Green strategies of CSR

S-11 SLO-1 Responsibilities of CFO towards business Role of Corporate Compliance Committee Corporate failures due to poor Governance

Laws Related to Protection of Whistle Blower.

Emerging areas in CSR and sustainability

SLO-2 Company Secretary: Functions of Company Secretary in business

Other Committees Corporate failures due to poor Governance Types ofWhistle Blowing Recent Guidelines in CSR

S-12 SLO-1

Responsibilities of Company Secretary towards business

Role of Other Committees Global corporate governance structure and case studies

Benefits of Whistle Blowing Society’s Changing Expectations of Business With Respect to Globalisation

SLO-2 Corporate Governance Practices in India Case study on Board structure of corporate Global corporate governance structure and case studies

Case Study: Whistle Blower Policy Of Godrej

CSR Strategy in Indian Companies: Case Study

Learning Resources

1. Fernando. A.C, Corporate Governance - Principles, Policies and Practices, Pearson Education, New Delhi, 2006. 2. Sharma, J.P., Corporate Governance, Business Ethics & CSR, Ane Books PvtLtd, New Delhi. 3. Joshi Vasudha, Corporate Governance, The Indian Scenerio, Foundation Books, 2004.

4. A. Sherlekar, Ethics in Management, Himalaya Publishing House, 2009. William B. Werther and David B. Chandler, Strategic corporate social responsibility, Sage Publications Inc., 2011

5. https://www.amazon.in/Business-Ethics-Corporate-Governance-Fernando-ebook/dp/B00BIZS38W

6. https://books.google.co.in/books?id=NVGI21s5lncC&printsec=frontcover&source=gbs_ge_summary_r&c

ad=0#v=onepage&q&f=false

https://books.google.co.in/books?id=NVGI21s5lncC&printsec=frontcover&source=gbs_ge_summary_r&cad=0#v=onepage&q&f=false

https://books.google.co.in/books?id=NVGI21s5lncC&printsec=frontcover&source=gbs_ge_summary_r&cad=0#v=onepage&q&f=false


Learning Assessment

Bloom’s

Level of Thinking


CLA – 1 (10%) CLA – 2 (10%) CLA – 3 (20%) CLA – 4 (10%)# Theory

Theory Theory Theory Theory

Level 1 Remember

40% 30% 30% 30% 30% Understand

Level 2 Apply

40% 40% 40% 40% 40% Analyze

Level 3 Evaluate

20% 30% 30% 30% 30% Create

Total 100 % 100 % 100 % 100 % 100 % # CLA – 4 can be from any combination of these: Assignments, Seminars, Short Talks, Mini-Projects, Case-Studies, Self-Study, MOOCs, Certifications, Conf. Paper etc., Course Designers Experts from Industry Experts from Higher Technical Institutions Internal Experts

1. Prof. Dr. K. N. Ramasamy, Managing Director, RR Academy (P) Ltd. 1. Dr. P. Murugan, HoD, R.K. Govt Arts College 1. D.Bhuvaneswari,

2. Mr. Ravishankar K Founder & Faculty - CIMA, ACCA&CMA SSB Global Academy 2. Dr.M.Ravichandran,Director,IDE, University of Madras, Chennai 2. Dr.D.Durairaj,


Course Code PCM21103L Course Name

EVENT MANAGEMENT Course


L T P C 0 2 2 3

Pre-requisite

Courses Nil Co-requisite Courses Nil Progressive Courses Nil

Course Offering Department Commerce Data Book / Codes / Standards Nil Guidelines for Event Marketing –

1. Student will be assigned a Faculty for doing Event Management 2. The Activity will be both individual and Group 3. Student will be involved in organizing the following events

a. Seminar/Conference b. Guest Lectures c. Workshops d. Business Events e. Mock Management Development Programs

4. Students should Visit the Following and submit the report on how the event is organized a. Trade fairs b. Exhibitions c. Festive Events d. Cultural Events

5. Students should collect details about Funding Agency/Sponsoring Agencies and submit a report with dummy values 6. Report should contain the following

a. Event Schedule b. Events Organised c. Event Organizers, their role and responsibilities. d. Events Visited e. Budget f. Funding Agencies

7. Reporting Format – Minimum of 30 Pages and Maximum of 50 Pages – Times New Roman Font – Font Size – Heading 14 and Content 12 – Line Spacing – 1.5

8. At the end of the semester Viva Voce Examination will be conducted to evaluate the performance of the student

9. Marks Will be awarded as follows – Internal Viva 50 Marks and End Semester Viva 50 Marks

10. Failure to submit the report will treated as failure in that course and the students has to redo as arrear after completion of the course in the forthcoming semester examination

11. Report Submission - One Hardcopy and One Soft Copy in CD to be submitted. Hardcopy will be returned to the student after completion of End Semester Examination

Learning Assessment

Continuous Learning Assessment(50% weightage) Final Evaluation(50% weightage)

Review – 1 Review – 2 Project Report Viva-Voce

Event Management 20% 30 % 30 % 20 %


Course Code

PCM21D01T Course Name

FINANCIAL INSTITUTIONS AND MARKETS Course

Category E Discipline Specific Elective Course

L T P C 4 0 0 4


Course Offering Department Commerce Date Book / Codes / Standards NiL Course Learning Rationale (CLR): The purpose of learning this course is to: Learning Program Learning Outcomes (PLO)

CLR-1 : To enlightening and understanding the basic concepts financial instruments 1 2 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

CLR-2 : To manage the financial infrastructure

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CLR-4 : To make aware the financial organization and credit creation CLR-5 : To enlighten the structure of financial market

CLR-6 : To impose the role of financial intermediaries

Course Learning Outcomes (CLO):

At the end of this course, learners will be able to:

CLO-1 : Apply the basic concepts of understanding the financial instruments 3 80 70 L H M H L M M M L L H H M H H

CLO-2 : Efficient management of financial infrastructure 3 85 75 M H L M L M M M M L H H M H M CLO-3 : Known influence factors of money market 3 75 70 M H M H L M M M M L H H M H L CLO-4 : Ascertain the financial organization and credit creation 3 85 80 M H M H L M M M M L H H M H M

CLO-5 : Know the structure of financial market 3 85 75 H H M H L M M M M L H H M H H

CLO-6 : Develop the knowledge of financial intermediaries 3 80 70 L H M H L M M M L L H H M H H

Duration (hour) 12 12 12 12 12

S-1 SLO-1 Introduction to Financial System Meaning of Money market Reserve Bank of India- Introduction Financial Intermediaries- Introductions

Non-Banking Financial Institutions – Introductions

SLO-2 Nature of financial system Components of Money market Organization structure of RBI Meaning and importance of Financial intermediaries

Importance of NBFI

S-2 SLO-1 Role of financial system Functions of Money markets Functions of RBI Nature of Financial Intermediaries Nature/Characteristics of NBFIs

SLO-2 Evolution of Financial System Instruments available in Money markets RBI and its need for financial services Role of Financial Intermediaries Functions of Non-Banking Financial Institutions

S-3 SLO-1 Financial system Vs. Financial markets Meaning of Call money markets Commercial Bank- Forms Liquid Assets –meaning and its nature Advantages of NBFI’s

SLO-2 Importance of Financial system Treasury bills and its functionality Organizational structure of Commercial Banks

Importance of Liquid assets in Financial intermediaries

Disadvantages of NBFI

S-4 SLO-1 Regulations of Financial markets Market certificates of deposits and its nature Functions of Commercial Banks

Creation of Liquidity- Meaning and its scope

Comparison of Commercial Banks Vs. Non-banking Financial Institutions

SLO-2 Role of Financial markets in India Commercial bills, its pros and cons on money markets

Classifications of Commercials Banks and its management structure

Role deposit Insurance Organization Structure of Non-Banking Financial Institutions

S-5 SLO-1 Impact of Economic Development Trade bills, its nature on money markets

Credit Creation meaning- Importance of Credit creation

Importance of Deposit Insurance in Banking sector

Types of Non-Banking Financial Institutions

SLO-2 Need of Financial system and financial markets

Recent trends in Indian money markets Credit control methods Financial Intermediaries- Meaning – Definition

Leasing Companies- Organisation Structure

S-6 SLO-1 Indian Financial system an overview Factors influencing Money market in India Institutes/Agency for Credit control Forms of Financial Intermediaries Role and functions of Leasing Companies SLO-2 The importance of Indian Financial system Money markets and monetary policy in India Forms of Credit control in India Role of Financial Intermediaries Merits and Demerits of Leasing companies


S-7 SLO-1 Financial regulations Classification of money markets Need and importance of Credit control

Financial Intermediaries and Monetary policy

Investment Companies – Introductions

SLO-2 Need of Regulation in Financial Sectors Primary market, its functionality Instruments in Credit control used by RBI Insurance sectors- overview in India Functions and structure of Investment Companies

S-8 SLO-1 Functions of financial system

Advantages and disadvantages of primary market

CLR and SLR- Need and importance Classification of Insurance Sectors Pros and cons of Investment Companies

SLO-2 Financial System role Secondary market, its nature and operations

Credit control Process Objectives and role of Insurance Sectors Venture Capital companies – Nature

S-9 SLO-1 Process of financial system

Merits and Demerits of Secondary markets

Management and investment policy of Commercial Banks

Investment Practices of Insurance Sectors Functions and need of Venture Capital companies

SLO-2 Need of Financial System and its procedure

Government Securities markets Present structure of Commercial Banks Insurance sectors Reforms Advantages of Venture capital companies

S-10 SLO-1 Process of Economic development SEBI as a regulators E-Banking- Meaning and definitions

Need and importance of Insurance Sectors in Financial instruments

Limitations of Venture Capital Companies

SLO-2 Phase of financial expansion Role of SEBI in money markets E-trading and its impact on financial instruments

Evolutions of Insurance Sectors Importance of Venture capital companies

S-11 SLO-1 Flow of fund in financial markets Functionality of SEBI

Recent Developments in Commercial Banks

Introduction of IRDA Currency exchange – Meaning and definition

SLO-2 How the flow of fund affects the financial Markets

Recent amendments in SEBI State level Financial institutions Mission and vision of IRDA- IRDA Organisation Structure

Process of Currency exchange

S-12 SLO-1 Significance of Financial market

Recent developments in Money markets

National level financial institutions Principle relating to Insurance sectors Pros and cons of Currency Exchange

SLO-2 Standing conditions of Financial Market in India

Impact of recent developments in money market

MFIs and its need Duties, power and functions of IRDA Investment policies of Non-banking financial institutions in India

Learning Resources

1. Bhole L.M.: financial markets and markets and Institutions, 4th edition Tata McGraw Hill Delhi.

2. Srivastava R.M; Management of Indian Financial Institution; Himalaya Publication house Mumbai 2nd edition 3. Avdhani: Investment and security market in India, Himalaya publications, Delhi.

4. Ghosh, D Banking Policy in India Allied publications Delhi

5. Varshey, P.N. Indian Financial System, Sutlan Chand &sons, New Delhi 6. Averbach, robert D: Money Banking and financial Markets; MacMillan, London

Learning Assessment

Bloom’s

Level of Thinking


CLA – 1 (10%) CLA – 2 (10%) CLA – 3 (20%) CLA – 4 (10%)#

Theory


Level 1 Remember

30% 30% 30% 30% 30% Understand

Level 2 Apply

40% 40% 40% 40% 40% Analyze

Level 3 Evaluate

30% 30% 30% 30% 30% Create

Total 100 % 100 % 100 % 100 % 100 % # CLA – 4 can be from any combination of these: Assignments, Seminars, Short Talks, Mini-Projects, Case-Studies, Self-Study, MOOCs, Certifications, Conf. Paper etc.,

Course Designers Experts from Industry Experts from Higher Technical Institutions Internal Experts

1. Mr. Ravishankar K, Founder & Faculty - CIMA, ACCA & CMA, SSB Global Academy 1. Dr. N. Vasudevan, Assistant Professor, Department of Commerce,RMK Vivekananda College [email protected]

1. Dr. Sangeetha G

2. Mr. Dayakar Murthy Regional Head - Business Development,ISDC 2. Dr.A.V.S.Raamkumar Assistant Professor,RMK Vivekananda College, Mylapore, Chennai 2. Mrs. D. Bhuvaneswari


Course Code


HUMAN RESOURCE ANALYTICS Course


L T P C

4 0 0 4 Pre- Requisite Courses Nil Co-Requisite Courses Progressive Courses Nil


Course Learning Rationale (CLR): The purpose of learning this course is to: Learning Program Learning Outcomes (PLO) CLR-1 : To think analytically towards the organizational goals 1 2 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 CLR-2 : To integrate the activities of HR with the organizations goals

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CLR-3 : To provide a conceptual knowledge of Global Human Resource Management CLR-4 : To enable the learners to think analytically on HR process CLR-5 : To familiarize the Analytical HR process in an organization

CLR-6 : To get an awareness about the HR practices in an organization


CLO-1 : To have an awareness about the foundations of HR analytics 3 80 70 L H M H L H M H L L M H M H H

CLO-2 : To have an awareness on analytics of HRM 3 85 75 M H L M L H M H M L M H M H H CLO-3 : To get an idea HR process in organization 3 75 70 M H M H L H M H M L M H M H H CLO-4 : To become familiar about the concepts of HR Analytics 3 85 80 M H M H L H M H M L M H M H H

CLO-5 : To prepare the students for the analytical HR practices of an organization 3 85 75 H H M H L H M H M L M H M H H

CLO-6 : To prepare the students for the working environment 3 80 70 L H M H L H M H L L M H M H H


S-1 SLO-1

Defining HR Analytics Third wave of HR

value creation

Meaning of HR Analytics HR measurement journey

Role of Analytics HR maturity journey Role of HR Analytics Organizational system

HR Value Creation Lean system

SLO-2 HR Challenges Valuing HR analytics in organizational system

HR challenges in the organizational systems HRA frameworks

Location HR challenges Measuring HR HR analytics in organizational system Approaches in measuring HR

Valuing HR analytics Current approaches in measuring HR

S-2 SLO-1 HR metrics Strategic HR metrics

Benchmarking Applying workforce scorecard

HR metrics Vs Benchmarking Scorecards Vs HR Analytics

HR Scorecards

SLO-2 Applying HR scorecard Work force scorecard HR Analytics Maturity What is Analytics HR Framework

S-3 SLO-1

HRA basics Metrics Benchmarking Scorecard Case studies SLO-2

S-4 SLO-1 HR and Analytics HR Analytics in organization HRA - Evolution Analytical capabilities Value chain

SLO-2 HR Analytics value chain Analytical model Application of HR analytics Typical application of HR analytics in organization

HRA – Analysis

S-5 SLO-1 Predictive Analysis Meaning of Predictive analysis Application of predictive analysis Role of predictive analysis Importance of predictive analysis

SLO-2 Limitations of predictive analysis Steps involved in predictive analysis Performance indicators Meaning of performance indicators Importance of performance indicators

S-6 SLO-1 Role of performance indicators Determining key performance indicators Analyzing based on the indicators Reporting the data Interpreting the results SLO-2 Predicting the future Metrics Meaning of metrics Uses of metrics Metrics in HRA

S-7 SLO-1 Regression Analysis Application of Regression analysis Interpretation of results Planning based on the results Causation SLO-2 Meaning of Causation Application of Causation Causation in HR Analytics Deriving the results Interpretation of results

S -8 SLO-1 Predictive Analysis Regression Causation Predicting future Case studies


SLO-2

S-9 SLO-1 Data driven HRA Survey method Meaning of Data Sources of Data Data collection methods Primary and Secondary

SLO-2 Techniques in data collection Typical data issues Connecting HRA to business benefits Case Studies Case Studies

S-10 SLO-1 Data Cleaning Techniques in building questions Developing support Developing interest Obtaining data

SLO-2 Exercises – Data Cleaning Meaning of data cleaning Importance of Data cleaning Supplementing data Meaning of supplementing data

S-11 SLO-1 Types of data HR Metrics Defining HR metrics Demographics Data requirements SLO-2 Data measurement Tying data sets Meaning of tying data sets Need of tying data sets Difficulties in obtaining data

S-12

SLO-1 Need for data evaluation Meaning of data measurement Case Studies

Need for data measurement Case Studies Data evaluation Case Studies Meaning of data evaluation Case Studies

SLO-2 Measuring data Data evaluation Data cleaning Analysis Case studies

Learning Resources

1. Kirsten & Martin Edwards L.M.: Predictive HR Analytics, 4th editionTata McGraw Hill Delhi.

2. KirsWayne Cascio, John Boudreau; Financial Impact of Human Resource Initiatives; Himalaya

Publication house Mumbai 2nd edition 3. Avdhani: Impact of Human Resource Initiatives, Himalayapublications, Delhi

4. Ghosh, D HR Policy in India Allied publications Delhi

5. Varshey, P.N. Indian HRl System, Sutlan Chand &sons, New Delhi 6. Averbach, robert D: Money Banking and financial Markets; MacMillan, London

Learning Assessment

Bloom’s

Level of Thinking




Level 1 Remember

30% 30% 30% 30% 30% Understand

Level 2 Apply

40% 40% 40% 40% 40% Analyze

Level 3 Evaluate

30% 30% 30% 30% 30% Create


1. Mr. Ravishankar K, Founder & Faculty - CIMA, ACCA & CMA, SSB Global Academy 1. Dr. P. Murugan, HoD, R.K. Govt Arts College 1. J. Prabhu raj,

2. Mr. Dayakar Murthy Regional Head - Business Development,ISDC 2. Dr.M.Ravichandran,Director,IDE, University of Madras, Chennai 2. A. Jalaludeen,


Course Code


GLOBAL STRATEGIC MANAGEMENT Course


L T P C

4 0 0 4

Pre- Requisite Courses Nil Co-Requisite Courses Progressive Courses Nil Course Offering Department Commerce Date Book / Codes / Standards Nil

Course Learning Rationale (CLR): The purpose of learning this course is to: Learning Program Learning Outcomes (PLO) CLR-1 : To introduce the concept of Global Strategic Management 1 2 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 CLR-2 : To create awareness on the changes in international business era

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CLR-3 : To familiarize the concepts of Global Strategic Environment CLR-4 : To familiarize the concepts of a Global market CLR-5 : To enable the learners make strategic choice

CLR-6 : To enable the learners to implement strategy in a global market


CLO-1 : Have an awareness about the foundations of Global Strategic Management 3 80 70 L H M H L H M H L L M H M H H

CLO-2 : To get an idea about the changes in the international business era 3 85 75 M H L M L H M H M L M H M H H CLO-3 : Become familiar on the concepts of Global Strategic Environment 3 75 70 M H M H L H M H M L M H M H H CLO-4 : Get knowledge on the concepts of a Global market 3 85 80 M H M H L H M H M L M H M H H

CLO-5 : Become familiar on making strategic choices 3 85 75 H H M H L H M H M L M H M H H

CLO-6 : Have an awareness on implementation of strategy in a global market 3 80 70 L H M H L H M H L L M H M H H

Duration (hour)

12 12 12 12 12

S-1 SLO-1 Concept and Role of Strategy Strategic Management Process Approaches to Strategic decision making

Role of Board of Directors and Management

Linkage between Management and employees at other levels

SLO-2 Introduction to Strategic Intent Leverage and Stretch Global Strategy and Global Strategic Management

Strategic flexibility Strategic Management, Flexibility and Learning in the Organization

S-2 SLO-1 Introduction to Global Environment

Introduction to Environmental Analysis

Constructing scenarios Introduction to Environmental Scanning ETOP

SLO-2 PEST SWOT Case Studies applying SWOT and PEST Industry Analysis Strategic Group Analysis

S-3 SLO-1 Michael Porter’s Model of Industry Analysis Porter’s Diamond Framework International Product Life Cycle Analysis of Internal Environment Resource audit

SLO-2 Resource Based View Global Value Chain Systems Core Competencies Distinctive Competencies Global Competiveness

S-4 SLO-1 Sustainable Global Advantage Transient Competitive Advantage Strategic options at corporate level Growth strategies Stability strategies

SLO-2 Retrenchment strategies Introduction to Restructuring Restructuring strategies at business level Michael Porters’ Competitive Strategies Evaluation of Alternative Strategies

S-5 SLO-1 Introduction to Portfolio Introduction to Model Discussion of Product Portfolio Models BCG Matrix GE Matrix

SLO-2 Critical evaluation of the matrix Case Studies Introduction to specific strategies Strategies for competing in emerging industries

Strategies in maturing industries

S-6 SLO-1 Discussion on business strategies

Discussion on operational strategies

Strategies at various levels People involved in strategic management Hiring of external consultants

SLO-2 Mergers Acquisitions Strategic implications on Mergers Strategic implications on Mergers-Continued

Strategic implications on Mergers-Continued


S-7 SLO-1 Case Studies on Mergers Case Studies on Acquisitions Competitiveness – detailed study

Competitiveness – detailed study Continued

Competitiveness – detailed study Continued

SLO-2 Strategies across industries Strategies across industries-Continued

Case studies on various industries Case studies on various industries - Continued

Case studies on various industries-Continued

S-8 SLO-1 Strategies in declining industries Strategies in Fragmented industries Strategies in hyper-competitive industries Strategies in turbulent industries Strategies for industry leaders

SLO-2 Strategies for runner up firms Strategies for weak businesses Case Studies – Session 1 Case Studies – Session 2 Strategic issues

S-9 SLO-1

Reasons of firms’ internationalization

Process of firms’ internationalization International entry options Global strategies Introduction to Outsourcing

SLO-2 Advantages of Outsourcing Outsourcing Strategies Case Studies – 1 Case Studies – 2 Case Studies -3

S-10 SLO-1 SWOT analysis – Company 1 SWOT analysis – Company 2 Consulting strategies for global entrants Consulting on restructuring strategies Environmental analysis-suitability of matrix

SLO-2 Environmental analysis-suitability of matrix Strategies in the place of retrenchment

Discussion on multiple strategies for resource planning

Discussion on multiple strategies for resource planning-Continued

Discussion on multiple strategies for resource planning-continued

S-11 SLO-1 Case studies on Resource planning Case studies on Resource planning Case studies on Retrenchment Case studies on Retrenchment Retrenchment and its implications

SLO-2 Retrenchment and its implications-Continued Retrenchment and its implications-Continued

Case studies on domestic competition Case studies on international competition Discussion on industry leadership

S-12

SLO-1 Diversification of business Case study on diversification of business

Case study on diversification of business – continued

Product portfolio-risk involved discussion Product portfolio-risk involved discussion

SLO-2 Starting of consulting business on strategic management – steps

Starting of consulting business on strategic management – steps Continued

Comparison of Domestic and International Product Life Cycle

Comparison of Domestic and International Product Life Cycle-Continued

Comparison of Domestic and International Product Life Cycle-Continued

Learning Resources

1. Hill, Charles W.L. and Gareth R. Jones, Strategic Management: An Integrated Approach, Cengage Learning, India.

2. Ungson, G.R. and Yim-Yu-Wong, Global Strategic Management, M.E. Sharpe.

3. Davidson, W.H., Global Strategic Management, John Wiley, New York. 4. Thompson, Arthur A. and A. J. Strickland, Strategic Management, McGraw Hill, New York.

Learning Assessment

Bloom’s

Level of Thinking




Level 1 Remember

30% 30% 30% 30% 30% Understand

Level 2 Apply

40% 40% 40% 40% 40% Analyze

Level 3 Evaluate

30% 30% 30% 30% 30% Create

Total 100 % 100 % 100 % 100 % 100 %

# CLA – 4 can be from any combination of these: Assignments, Seminars, Short Talks, Mini-Projects, Case-Studies, Self-Study, MOOCs, Certifications, Conf. Paper etc., Course Designers

Experts from Industry Experts from Higher Technical Institutions Internal Experts Mr. Binish Parikh, Vice President, ARK Empowering Lives Dr. Veeraraghavan, Assistant Professor, Department of CommerceD.G. Vaishnav [email protected] Dr. B.Akila Mr. Bhaskar K, Research Head, Aktsii Advisory Services Pvt Ltd Dr. V.Rengarajan, Professor, Sri Sankara Arts & Science College,Kancheepuram Dr. R. Sridharan


Course Code

PCM21S01J Course Name

ENTREPRENEURIAL SKILL DEVELOPMENT Course Category S Skill Enhancement Course L T P C

2 0 2 3



Course Learning Rationale (CLR): The purpose of learning this course is to: Learning Program Learning Outcomes (PLO)

CLR-1 : To comprehend the basic concepts of Entrepreneur 1 2 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 CLR-2 : To study the significance of Entrepreneurial Development programs

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CLR-3 : To study the source of finance to start a business

CLR-4 : To mobilize people and resource CLR-5 : To study create valuedevelop and cultivate endurance.



CLO-1 : Apply the various concepts in Entrepreneurial Development 3 80 70 L H L H L L M H L L H H L H H CLO-2 : Determine them how to start business 3 85 75 M H L M L M M M M L M M L H H

CLO-3 : Conclude the suitable source of finance to run business 3 75 70 M H M H L H M M M L M H L H H CLO-4 : Find out the Innovation and social responsibility 3 85 80 H H M H L H M H M L H M L H H

CLO-5 : Learn the skills required to be an Entrepreneurs 3 85 75 H H M H L H M H M L H H L H H Duration (hour) 12 12 12 12 12

S-1 SLO-1 Entrepreneurship – Meaning Entrepreneurial Support Sources of Finance Entrepreneurial behavior Personality development

SLO-2 Entrepreneurship –Definition of Different authors

Role of Government in Entrepreneurial Growth Sources of financing for Indian entrepreneurs

Meaning of Entrepreneurial behavior Techniques in personality development

S-2 SLO-1 How to emerge business- Introduction Government Support Programs Venture Capital Importance of Entrepreneurial behavior

Personal Development Goals and Entrepreneurship

SLO-2 Significance of an Entrepreneur entrepreneurial Development schemes Role of venture capitalist in promoting entrepreneur

Innovation Goal setting

S-3 SLO-1 Importance of an Entrepreneur Entrepreneurial development program How to identify Venture capitalist investor Innovation and entrepreneurship Plan for goal setting

SLO-2 Characteristics terms of an Entrepreneur Course content and curriculum of EDP training Uses of venture Capitalist to the business

Importance of innovation in business Give the importance of goal setting

S-4 SLO-1 Types of Entrepreneur Business idea from technical source Business incubator Importance of innovation in business Time Management

SLO-2 Types of Entrepreneur Kinds of business plan Uses of Business Incubators Why innovation is required in entrepreneurship

Need for Time Management

S-5

SLO-1 Classification of Entrepreneur – According to Types of Business

focus group How do we identify business incubator Identification of innovativeness in business Planning

SLO-2 Classification of Entrepreneur – According to Technology and other unclassified

brainstorming Business Incubator linkages Entrepreneurial traits Uses of effective planning

S-6 SLO-1 Classification of Entrepreneur - According to Types of Area

problem inventory Government subsidy Types of traits to entrepreneurs Entrepreneurial Skill Development


SLO-2 Classification of Entrepreneur - According to Types of Gender

value analysis Government incentives Difference Between Traditional and Social Entrepreneur

Importance of Entrepreneurial Skill Development

S-7 SLO-1

Classification of Entrepreneur - According to Scale of operations andAge

matrix charting ICICI - Objectives and Performance Social responsibility of an entrepreneur How to improve entrepreneurial skills

SLO-2 Classification of Entrepreneur - According to Age

Kinds of business plan - synectics ICICI - Functions and its benefits Social entrepreneur as community developer Entrepreneurial skills in the workplace

S-8 SLO-1

Reasons for growth of Entrepreneurship in India

Kinds of business plan - Gordon method IRDBI- Establishment, Objectives, Need for Social entrepreneur Strategic thinking and planning skills

SLO-2 Entrepreneurship growth Mechanism Kinds of business plan –free association IRDBI- its benefits Importance of Social Entrepreneurs Skill development of small scale industries

S-9 SLO-1

Factors Influencing Entrepreneurship – Internal Factors

Kinds of business plan –forced relationships IRDBI – Performance Case study – As a Social Entrepreneur what is the change I Can make in the Society?

Skills required for rural industries

SLO-2 Factors Influencing Entrepreneurship – external Factors

Kinds of business plan –heuristics IDBI – Establishment, Objectives Team Building Skills Required for Women Entrepreneurs

S-10 SLO-1 Business idea Rural Entrepreneurship IDBI –Functions and its benefits Need for team Building as an entrepreneur Stress management SLO-2 Sources of Business idea Rural Entrepreneurship and its Problems IDBI – Performance Uses of team building How Stress can be managed

S-11 SLO-1 Business idea Generation Techniques How NGO Works IFCI – Establishment Importance of team Building Mediation techniques

SLO-2 Entrepreneurial Skill Role of NGOs in rural entrepreneurship IFCI – Functions, Objectives Scope of Team Building concentration techniques

S-12 SLO-1

Necessary skills required to be entrepreneur

Women entrepreneurship Institutional support Entrepreneur as a Leader Values and Culture

SLO-2 How to develop skills Functions, Need and problems of Women entrepreneur

Various institution to support entrepreneur

Leadership styles of an entrepreneurship Entrepreneurship Culture

Learning Resources

1. Entrepreneurial Development- Dr. S.S. Khanka; S. Chand & Company Ltd. Delhi. 2. Jayashree Suresh - Entrepreneurial Development

3. Developing Presentation Skills- Dr. R.L. Bhatia; Wheeler Publishing , New Delhi / 4. Allahabas.Managerial and Skill Development- Puneet Varshney and Amita Dutta; Alfa Publication, New Delhi.

Learning Assessment

Bloom’s

Level of Thinking


CLA – 1 (10%) CLA – 2 (10%) CLA -3 (20%) CLA-4- (10%)

Theory Practice Theory Practice Theory Practice Theory Practice Theory Practice

Level 1 Remember

15% 15% 15% 15% 15% 15% 20% 20% 15% 15% Understand

Level 2 Apply

15% 15% 15% 15% 15% 15% 15% 15% 15% 15% Analyze

Level 3 Evaluate

20% 20% 20% 20% 20% 20% 15% 15% 20% 20% Create

Total 100 % 100 % 100 % 100 % 100 %


Experts from Industry Experts from Higher Technical Institutions Internal Experts

1. Mr. Santhanam Sivakumaran, Senior Director – Delivery, Blackboard 1. Dr. Sudha, Assistant Professor, (Former Head, Ethiraj College) Department of Commerce, A.M. Jain College Dr. D. Durai raj

2. Mr. Shone Babu Manager - Strategic Relations ISDC 2. Dr.V.Muthukumar,Assistant Professor, Madras Christian College, Chennai Dr. P. Sankar


Course Code

PCM21AE1T Course Name

PROJECT MANAGEMENT Course

Category AE Ability Enhancement Course

L T P C


Course Offering Department Commerce Date Book / Codes / Standards NIL

Course Learning Rationale (CLR): The purpose of learning this course is to: Learning Program Learning Outcomes (PLO) CLR-1 : Understand the importance of projects and their planning 1 2 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 CLR-2 : Identify various sources of financing and analyzing risks of projects

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CLR-3 : Key aspects of financing infrastructure projects CLR-4 : Describe the forms of project organization CLR-5 : Understand Project Network Development Mechanism

CLR-6 : Evaluate various criteria for project budgeting system


CLO-1 : List the important aspects to be studied in monitoring the project environment 3 80 70 L H L H L M L M L L H H M M H CLO-2 : Describe key elements of project cost and its means of financing 3 85 75 M H L M L M L M M L H H M M H CLO-3 : Explain the typical configuration of infrastructure projects 3 75 70 M H M H L M L M M L H H M M H

CLO-4 : Assess VC business and management 3 85 80 M H M H L M L M M L H H M M H

CLO-5 : Describe various dimensions of project organization and management 3 85 75 H H M H L M L M M L H H M M H CLO-6 : Discuss the administrative aspects of project management 3 80 70 L H M H L M L M L L H H M M H


S-1 SLO-1

Introduction to Project – Meaning and Characteristics of a project

Project cash flows – Elements Financing Infrastructure Projects – Typical Project Configuration

Project Management - Meaning Project Review and Administrative Aspects

SLO-2 Classification of projects Cash flows for a Replacement Projects Key project Parties Characteristics of Project Management Control in progress projects

S-2 SLO-1

Project Planning – Meaning and Requirements

Viewing a project from other perspectives Project Contracts Need for Managing Projects The Post - Audit

SLO-2 Generation and Screening of Project Ideas

Project Risk Analysis – Sources, Measures & Perspectives of Risk

Financial Structure and Corporate Governance

Advantages of Project Management Abandonment Analysis

S-3 SLO-1 Monitoring the Environment Sensitivity Analysis Financing a power project Limitations of Project Management

Administrative aspects of Capital Budgeting

SLO-2 Corporate Appraisal Simulation Analysis Financing Telecommunication Projects Forms of Project Organization Agency problem

S-4 SLO-1

Tools for Identifying Investment Opportunities

Scenario Analysis Managing Risks in Private Infrastructure Projects

Project Planning by companies Evaluating Project Budgeting System of organization

SLO-2 Scouting for Project Ideas Break Even Analysis Public Private Partnership Project Control Assessing the tax burden

S-5 SLO-1 Preliminary Screening Decision Tree Analysis

Recommendations on infrastructure financing

Human Aspects of Project Management Environmental Appraisal of Projects

SLO-2 Project Rating Index Project Selection under Risk Venture Capital Investors Pre-requisites for successful project implementation

Difficulties in project investment decisions

S-6 SLO-1 Sources of Positive Net Present Value

Risk Analysis in practice VC Investment Essence of Project Management Levels of Project Decisions


SLO-2 On Being an Entrepreneur Project Rate of Return – Pros & Cons of multiple cost of capital

What makes a VC Investment Different? Network techniques for Project Management – Development of Project Network

Operating Decisions

S-7 SLO-1

Situational Analysis and Specification of objectives

Divisional WACC and Project Specific WACC

VC Investment Appraisal Process and Management

Time Estimation Administrative Decisions

SLO-2 Collection of Secondary Information Social Cost Benefit Analysis Venture Capital and Private Equity – Comparison

Determination of Critical Path Strategic Decisions

S-8 SLO-1 Conduct of Market Survey Special Decision Situations Regulations of VC Industry in India Scheduling when resources are limited Case Study

SLO-2 Demand Forecasting & Marketing Plan

Multiple Projects and Constraints – Mathematical Programming Approach

Current Concerns of VC Industry PERT Model Case Study

S-9 SLO-1 Technical Analysis Linear Programming Approach Approaching a VC Fund CPM Model Case Study

SLO-2 Financial Estimates – Cost of Project and Means of Finance

Goal Programming Approach VC and Private Equity – A Comparison Network Cost System Case Study

Learning Resources

1. Prasanna Chandra, Projects, Tata McGraw-Hill,New Delhi

2. K Natarajan, Project Management, Ne Age International Publishers, New Delhi

3. Harold Kerzner, Project Management, Joh Wileys & Sons, New Jersey

4. Erik.W.Larson, Clifford F Grey, Project Management McGrawhill Irwin United States

5. S.Choudhary, Project Management, Tata McGraw-Hill,New Delhi

Learning Assessment

Bloom’s

Level of Thinking




Level 1 Remember

30% 30% 30% 30% 30% Understand

Level 2 Apply

40% 40% 40% 40% 40% Analyze

Level 3 Evaluate

30% 30% 30% 30% 30% Create

Total 100 % 100 % 100 % 100 % 100 %



Mr. Navab Rajan, General Manager - Institutional Relations, Miles Education 1. Dr. A.V.S. Ramkumar, Assistant Professor, Department of Commerce, RMK Vivekananda College

1. Dr.S. Chitra,

Mr. B. Venkatesan, Sr. Executive - Business Development, TIME 2. Dr. V. Rengarajan, Professor, Sri Sankara Arts & Science College, Kancheepuram

2. Mr.R.Gowtham,


Course Code PCD21AE1T

Course Name Professional Skills and Problem Solving

Course Category

A Ability Enhancement Course L T P C

1 0 0 1

Pre-requisite Courses Nil Co-requisite Courses Nil Progressive Courses

Nil

Course Offering Department Career Development Centre Nil

Course Learning Rationale (CLR):

The purpose of learning this course is to:

Learning


CLR-1: utilise success habits to enhance professionalism 1 2 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

CLR-2: enable to solve problems and to crack competitive exams.

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CLR-3: understand and master the mathematical concepts to solve types of problem CLR-4: Identify a logically sound and well-reasoned argument

CLR-5: expertise in communication and problem-solving skills CLR-6: develop problem solving skills with appropriate strategies



CLO-1: identify success habits and inculcate professional skills 2 80 75 H H H H H H H H H H M H H H H CLO-2: grasp the approaches and strategies to solve problems with speed and accuracy 2 80 70 H H H H H H H H H H M H H H H CLO-3: collectively solve problems in teams and groups 2 75 70 H H H H H H H H M H M H H H H

CLO-4: construe and solve an argument through critical thinking 2 80 75 H H H H H H H H H H M H H H H CLO-5: acquire communication and problem- solving skills 2 80 70 H H H H H H H H H H M H H H H

CLO-6: apply problem solving techniques and skills 2 80 75 H H H H H H H H H H M H H H H


S-1 SLO-1 Personal profiling Creative problem solving method Case study analysis Emotional Intelligence Communication skills SLO-2 USP& Personal branding Techniques Case study analysis Personal & social competence Communication skills

S-2 SLO-1

Assumption and strengthening of an argument

Weakening and Inference of an argument Conclusion and paradox of an argument Main idea and structure of a passage Tone and Style of a passage

SLO-2 Assumption and strengthening of an argument

Weakening and Inference of an argument Conclusion and paradox of an argument Main idea and structure of a passage Tone and Style of a passage

S-3 SLO-1 Arithmetic: Simple equations Profit, Loss & Discount Average Percentage Mixtures & alligation SLO-2 Equation 1 and equation 2 Interest calculation Average Percentage Mixtures & alligation

Learning Resources

1. Arun Sharma-Quantitative aptitude for CAT, Tata McGraw Hill

2. Dinesh Khattar-The Pearson Guide to QUANTITATIVE APTITUDE for competitive examinations.

3. Manhatten Prep - GRE Reading Comprehension and Essays 4. Seven habits of highly effective people- Steven Covey 5. Manhattan Prep – Critical Reasoning Skills and Techniques


Learning Assessment

Bloom’s

Level of Thinking



Level 1 Remember

30 % - 30 % -

30 % -

30 % -

30 % -

Understand

Level 2 Apply

40 % -

40 % -

40 % -

40 % -

40 % -

Analyze

Level 3 Evaluate

30 % -

30 % -

30 % -

30 % -

30 % -

Create Total 100 % 100 % 100 % 100 % 100 % CLA – 4 can be from any combination of these: Assignments, Seminars, Scientific Talks, Mini-Projects, Case-Studies, Self-Study, MOOCs, Certifications etc., Course Designers

Experts from Industry Internal Experts 1.Mr Ajay Zenne, Career Launcher, [email protected] Mr. P Priyanand, SRMIST Mrs. Kavitha Srisarann, SRMIST

2. Mr.Pratap Iyer, Study Abroad Mentors, Mumbai, [email protected] Mr. Harinarayana Rao, SRMIST Dr. A Clement, SRMIST

mailto:[email protected]



SEMESTER II

Course Code

PCM21201J Course Name COST AND MANAGEMENT ACCOUNTING Course Category C Professional Core Course L T P C 2 0 6 5

Pre- Requisite Courses Nil Co-Requisite Courses Progressive Courses Nil Course Offering Department Commerce Date Book / Codes / Standards NiL


CLR-1 : To know the basic knowledge of management accounting 1 2 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

CLR-2 : Students to understand the application of management tools

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CLR-3 : To develop the student decision making knowledge

CLR-4 : To apply cost techniques to various business

CLR-5 : To understand the concept of Accounting Standards and its applications

CLR-6 : To have a proper practical knowledge of TALLY


CLO-1 : To recognize the knowledge of Ratio Analysis H M M H H M H M M M M M H H H L M M

CLO-2 : To understand the basic concepts of Costing Techniques H H M H H H H H M M M H H H H L M M

CLO-3 : To occupy the Accounting standards in real business H H H H H H H L L M M H H H H M M M

CLO-4 To have a skill in interpretation and analyzing the data by Ratio analysis and Cash flow statement H H M H H H H L M L M H H H H L M M

CLO-5 To know the application of Assets Based Accounting Standards H H M H H H H L L M H H H H H L M L

CLO-6 To apply marginal cost techniques for business problems H H M H H H H L M M H H H H H M M L


S-1 SLO-1 Introduction of Management Accounting Introduction of Cost Accounting

Introduction-Financial Reporting

Introduction to Marginal Costing Introduction to Tally

SLO-2 Meaning, Definition, Meaning, Definition, Meaning and introduction Meaning, Definition Practical application

S-2 SLO-1 Advantages of management accounting Scope of Cost Accounting Accounting Standards Advantages Company Creation SLO-2 Disadvantages of management Accounting Advantages of Cost accounting Accounting Standards Advantages Company Creation

S-3 SLO-1

Difference between Management , Cost and Financial Accounting

Dis-Advantages of Cost accounting List of Accounting Standards Disadvantages Company Creation

SLO-2 Financial Statement Analysis Dis-Advantages of Cost accounting List of Accounting Standards Disadvantages Company Creation

S 4 SLO-1 Financial Statement Analysis Cost Sheet List of Accounting Standards Marginal Cost Statement Creation of Ledger

SLO-2 Financial Statement Analysis Preparation of Cost Sheet List of Accounting Standards Marginal Cost Statement Creation of Ledger

S-5 SLO-1 Ratio Analysis Preparation of Cost Sheet List of Accounting Standards BEP Analysis Creation of Ledger SLO-2 Introduction- Meaning, Scope Preparation of Cost Sheet List of Accounting Standards Meaning Creation of Ledger

S-6 SLO-1 Liquidity Ratio Preparation of Cost Sheet List of Accounting Standards BEP chart Creation of Ledger SLO-2 Meaning, Formula Preparation of Cost Sheet List of Accounting Standards BEP chart Creation of Ledger

S-7 SLO-1 Liquidity Ratio- Numerical Work out Preparation of Cost Sheet About IAS Format of BEP Entry of Journal

SLO-2 Liquidity Ratio- Numerical Work out Preparation of Cost Sheet Principles and Procedure of IAS Format of BEP Entry of Journal


S 8 SLO-1 Liquidity Ratio- Numerical Work out Contract Costing Principles and Procedure of IAS BEP Calculations- Numerical Entry of Journal SLO-2 Solvency Ratio- Numerical Work out Meaning of Contract Costing Principles and Procedure of IAS BEP Calculations- Numerical Entry of Journal

S-9 SLO-1 Solvency Ratio- Numerical Work out Importance of Contract Costing IND AS BEP Calculations- Numerical Entry of Journal SLO-2 Solvency Ratio- Numerical Work out Importance of Contract Costing IND AS BEP Calculations- Numerical Entry of Journal

S-10 SLO-1 Solvency Ratio- Numerical Work out Scope of Contract Costing Difference between AS and IAS PV Ratio- Calculation Entry of Journal SLO-2 Solvency Ratio- Numerical Work out Scope of Contract Costing Difference between IAS and IFRS PV Ratio- Calculation Entry of Journal

S-11 SLO-1 Solvency Ratio- Numerical Work out Numerical in Contract Costing Difference between IAS and IFRS PV Ratio- Calculation Preparation of Income Statement

SLO-2 Turnover Ratio- Numerical Work out Numerical in Contract Costing Difference between IAS and IFRS PV Ratio- Calculation Preparation of Income Statement

S-12 SLO-1 Turnover Ratio Numerical in Contract Costing Difference between IAS and IFRS Key Factor Preparation of Income Statement SLO-2 Turnover Ratio Numerical in Contract Costing Difference between IAS and IFRS Introduction about Key Factor Preparation of Income Statement

S-13 SLO-1 Turnover Ratio Numerical in Contract Costing Assets Based Standards Sales Mix- Calculations Preparation of Income Statement SLO-2 Profitability Ratio- Numerical Numerical in Contract Costing Assets Based Standards Sales Mix- Calculations Preparation of Income Statement

S-14 SLO-1 Profitability Ratio- Numerical Numerical in Contract Costing PPE Standards Sales Mix- Calculations Preparation of Income Statement

SLO-2 Profitability Ratio- Numerical Numerical in Contract Costing PPE Standards Sales Mix- Calculations Preparation of Income Statement

S-15 SLO-1 Cash Flow statement - Numerical Numerical in Contract Costing Borrowing Cost Buy or Make Decisions

Preparation of Statement of financial analysis (Balance sheet)

SLO-2 Cash Flow statement - Numerical Numerical in Contract Costing Borrowing Cost Buy or Make Decisions Preparation of Statement of financial analysis (Balance sheet)

S-16 SLO-1 Cash Flow statement - Numerical Numerical in Contract Costing Impairment of Assets Buy or Make Decisions


SLO-2 Cash Flow statement - Numerical Numerical in Contract Costing Impairment of Assets Buy or Make Decisions Preparation of Statement of financial analysis (Balance sheet)

S-17 SLO-1 Cash Flow statement - Numerical Numerical in Contract Costing EVA Shut down or Continue Techniques


SLO-2 Cash Flow statement - Numerical Numerical in Contract Costing MVA Shut down or Continue Techniques Preparation of Statement of financial analysis (Balance sheet)

S-18 SLO-1 Cash Flow statement - Numerical Numerical in Contract Costing Impairment of Assets Buy or Make Decisions


SLO-2 Cash Flow statement - Numerical Numerical in Contract Costing Impairment of Assets Buy or Make Decisions Preparation of Statement of financial analysis (Balance sheet)

S-19 SLO-1

Problems on Liquidity Ratio- Numerical Work out

Preparation of Cost Sheet Preparation of Principles and Procedure of IAS

BEP Calculations- Numericalc Problems Problems on - Preparation of Income Statement

SLO-2 Problems on -Liquidity Ratio- Numerical Work out

Preparation of Cost Sheet - Problems on Preparation of Principles and Procedure of IAS

BEP Calculations- Numerical Problems Problems on -Preparation of Income Statement

S-20 SLO-1

Problems on -Liquidity Ratio- Numerical Work out

Preparation of Cost Sheet- Problems on Preparation of Principles and Procedure of IAS

PV Ratio- Calculations of Problems Problems on -Preparation of Income Statement

SLO-2 Problems on -Solvency Ratio- Numerical Work out

Preparation of Cost Sheet- Problems on Preparation of List of Accounting Standards


S-21 SLO-1

Problems on -Solvency Ratio- Numerical Work out



SLO-2 Problems on -Solvency Ratio- Numerical Work out


PV Ratio- Calculations of Problems Preparation of Statement of financial analysis (Balance sheet)

S-22 SLO-1

Problems on -Solvency Ratio- Numerical Work out


Key Factor Problems Preparation of Statement of financial analysis (Balance sheet)- Problems on

SLO-2 Problems on -Turnover Ratio- Numerical Numerical in Contract Costing Preparation of List of Accounting Introduction about Key Factor Problems Preparation of Statement of financial analysis


Work out Standards (Balance sheet)- Problems on

S-23 SLO-1 Problems on -Turnover Ratio Numerical in Contract Costing –Problems on

Preparation of List of Accounting Standards

Sales Mix- Calculation of Problems Preparation of Statement of financial analysis (Balance sheet) - Problems on

SLO-2 Cash Flow statement – Numerical- Problems on

Numerical in Contract Costing–Problems on EVA - Methods Sales Mix- Calculations of Problems Preparation of Statement of financial analysis (Balance sheet) - Problems on

S-24 SLO-1

Cash Flow statement – Numerical- Problems on

Numerical in Contract Costing –Problems on MVA- Methods Sales Mix- Calculations of Problems Preparation of Statement of financial analysis (Balance sheet) - Problems on

SLO-2 Cash Flow statement – Numerical - Problems on

Numerical in Contract Costing–Problems on MVA- Methods Sales Mix- Calculations of Problems Preparation of Statement of financial analysis (Balance sheet) - Problems on

Learning Resources/Reference Book

1. Advanced Financial Management- Dr. S.N. Maheswari- S.CHAND Publications 2. A Text Book of Accounting For Management- Dr. S.N. Maheswari- Vikas Publishing House

Learning Assessment

Bloom’s Level of Thinking



Level 1 Remember

20% 20% 15% 15% 15% 15% 15% 15% 15% 15% Understand

Level 2 Apply

20% 20% 20% 20% 20% 20% 20% 20% 20% 20% Analyze

Level 3 Evaluate

10% 10% 15% 15% 15% 15% 15% 15% 15% 15% Create

Total 100 % 100 % 100 % 100 % 100 % # CLA – 4 can be from any combination of these: Assignments, Seminars, Tech Talks, Mini-Projects, Case-Studies, Self-Study, MOOCs, Certifications, Conf. Paper etc.,


CA. V. Jayaprakash, V. Jayaprakash & Associates 1. Dr. Sudha, Assistant Professor, (Former Head, Ethiraj College)Department of Commerce, A.M. Jain College Mrs. Meerabai

Mr. S. Bhargava, Deputy General Manager – Costing, Apollo Hospitals 2. Dr.M.Ravichandran,Director,IDE, University of Madras, Chennai Mr. Ezhilmaran


Course Code

PCM21202T Course Name INTERNATIONAL MARKETING Course


L T P C



Course Learning Rationale (CLR): The purpose of learning this course is to: Learning Program Learning Outcomes (PLO) CLR-1 : To provide knowledge on the fundamental concepts of marketing 1 2 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 CLR-2 : To apply the marketing knowledge in global market

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CLR-3 : To understand the entry mode into international market CLR-4 : To gain knowledge about International product management CLR-5 : To have an understanding about pricing policy

CLR-6 : To gain better understanding about media used in marketing


CLO-1 : Familiarize with Global marketing procedures 3 80 70 H H L H L H M H M L H H L H L CLO-2 : Awareness about entering into global market 3 85 75 H H L M L H L L M M H H M H M

CLO-3 : Knowledge about international marketing trends 3 75 70 H H M H L H M L M L M H H L H CLO-4 : Have practical knowledge about modes of operation 3 85 80 H H M H L H L M M M L H H M L CLO-5 : Practical exposure of export and import 3 85 75 H H M H L H M H M M M H L L L

CLO-6 : Acquiring skills relating to marketing 3 80 70 H H L H L H L L M L M H M L M


S-1 SLO-1 Definition of international marketing International Market Entry Strategies International product management Media Selection

Foreign Markets and Export Marketing Process

SLO-2 Scope of International Marketing Indirect Exporting Product development Personal Selling Introduction

S-2 SLO-1 Significance of International Marketing Domestic Purchasing International product life cycle Public Relations and Publicity choosing appropriate mode of operations

SLO-2 International marketing Vs Domestic marketing

Direct Exporting Product diversification Sales Promotion Issues Related to Exports

S-3 SLO-1 Principles of International Marketing Foreign Manufacturing Strategies Product customization advertising processing an Export Order

SLO-2 Competitive or differential advantage Foreign Direct investment International marketing channels Advertising across the world and related issues

Entering into export contract

S-4 SLO-1 MNCs and TNCs Joint venture Factors effecting choice of channels Advertising and regulations Export Pricing and Costing SLO-2 Benefits of international marketing Mergers Global products Advertising media Export-Import (EXIM) Policy

S-5 SLO-1 International Social environment Acquisitions

Managing physical distribution of goods.

e-marketing Legal and Ethical Issues in International Marketing

SLO-2 Cultural environment Strategic Alliances Branding Foreign Markets and Export Marketing Process

Introduction

S-6 SLO-1

Implication of culture on international marketing

Turnkey operations packaging choosing appropriate mode of operations Nature of International Business Disputes and Proposed Action

SLO-2 Political environment Franchising International product positioning Export-Import (EXIM) Policy Legal Concepts Relating to International Business


S-7 SLO-1 Political risk Entry Strategies of Indian Firms International Pricing Policy

International Distribution and Logistics Planning

International Dispute Settlement Machinery

SLO-2 Implication of political environment on International marketing

International Marketing Research Introduction, Methods of Pricing Introduction ethical Consideration in International Marketing and Marketing Communications

S-8 SLO-1 Legal environment Introduction International Pricing Strategies International Logistics Planning Export Marketing Documentation

SLO-2 Legal implications on international marketing Concept of Marketing Research Dumping and Price Distortion Distribution Introduction

S-9 SLO-1 Legal systems and laws Need for Marketing Research Counter Trade. Definition Significance of export documentation SLO-2 Laws pertaining to International marketing Approach to Marketing Research Importance of pricing Importance the statutory control

S-10 SLO-1 Technological environment Scope of International Marketing Research Price standardization Direct and Indirect Channels declaration forms

SLO-2 Technological environment of international marketing

International Marketing Research Process Pricing decisions factors Involved in Distribution Systems disposal of export documentation form

S-11 SLO-1 Regulations of international marketing market surveys Alternative pricing strategies Modes of Transportation major documents SLO-2 Regulatory bodies of international marketing marketing information system Dumping International Packaging Foreign Trade policy - Star Export Houses

S-12 SLO-1 Problems of international marketing

Case studies on international marketing research

Price distortion Case studies on International Logistics Agri Export Zones

SLO-2 Problems faced in international marketing environment

Case studies on entry strategies used by MNCs

Inflationary impact Case studies on international product promotion

Target Plus Scheme

Learning Resources

1. Philip R. Cateora, John L. Graham , International Marketing, 11/e ,Tata McGraw-Hill Co. Ltd ,2002.

2. Sak Onkvisit, John J. Shaw, International Marketing Analysis and Strategy, 3/e, Prentice-Hall of India Pvt. Ltd., 2000. 3. Philip T. Kotler, Principles of marketing, 17th edition pearson,2017

Learning Assessment

Bloom’s

Level of Thinking


CLA – 1 (10%) CLA – 2 (10%) CLA – 3 (20%) CLA – 4 (10%)#

Theory


Level 1 Remember

30% 30% 30% 30% 30% Understand

Level 2 Apply

40% 40% 40% 40% 40% Analyze

Level 3 Evaluate

30% 30% 30% 30% 30% Create


1. Mr. Dayakar Murthy, Regional Head - Business Development, ISDC 1. Dr. K. Malarvizhi, Dean, Hindustan College, [email protected] 1. Mrs.T.Muthukalyani

2. Mr. B. Anbuthambi,Vice President,ICT Academy 2. Dr.A.V.S.Raamkumar,Assistant Professor, RMK Vivekananda College, Mylapore, Chennai 2. Dr.G.Sangeetha


Course Code PCM21203L Course Name

RESEARCH AND PUBLICATION ETHICS Course


L T P C

0 2 2 3 Pre-requisite Courses Nil Co-requisite Courses Nil Progressive Courses Nil

Course Offering Department Commerce Data Book / Codes / Standards Nil Guidelines for Research and Publication Ethics –

1. Student will be assigned a Faculty for understanding Research ethics and Publications 2. The Publication of Research Paper will be individual 3. Student will be enhanced on the following topics

f. The design and implementation of research g. Various aspects of academic scandal, including scientific misconducts (such as fraud, fabrication of data and plagiarism), h. Whistle blowing i. Research in the social sciences

4. Codes and policies for research ethics

Honesty

Objectivity

Integrity

Carefulness

Openness

Respect for Intellectual Property

Confidentiality

Responsible Publication

Responsible Mentoring

Respect for colleagues

Social Responsibility

Non-Discrimination

Competence

Legality:

Human Subjects Protection

5. 3Rs

Replacement,

Reduction

Refinement 6. Students should attend Conferences/ seminars and Present and published at least one paper during the course of study 7. Report should contain the following

g. Research ethics h. Codes and policies for research ethics i. Documentary evidence for participation in Conference / seminar j. List of Journals accepting social science Research Paper k. Research Paper Publication in Conference/Journals l. Tools and Techniques used for Plagiarism Check


7. Reporting Format – Minimum of 30 Pages and Maximum of 50 Pages – Times New Roman Font – Font Size – Heading 14 and Content 12 – Line Spacing – 1.5 8. Student to attach Certificate of Participation in Conference/ Seminar and Publication of research Paper in conference/seminar 9. At the end of the semester Viva Voce Examination will be conducted to evaluate the performance of the student 10. Marks will be awarded as follows – Internal Viva 50 Marks and End Semester Viva 50 Marks 11. Failure to submit the report will treated as failure in that course and the students has to redo as arrear after completion of the course in the forthcoming semester examination 12. Report Submission - One Hardcopy and One Soft Copy in CD to be submitted. Hardcopy will be returned to the student after completion of End Semester Examination

Learning Assessment Continuous Learning Assessment

(50% weightage) Final Evaluation (50% weightage)

Review – 1 Review – 2 Project Report Viva-Voce Research and Publication Ethics 20% 30 % 30 % 20 %


Course Code


ADVERTISING AND SALES MANAGEMENT Course


L T P C

4 0 0 4

Pre-requisite Courses Nil Co-requisite Courses Nil Progressive Courses Nil

Course Offering Department Commerce Data Book / Codes / Standards Nil Course Learning Rationale (CLR): The purpose of learning this course is to: Learning Program Learning Outcomes (PLO)

CLR-1 : To know advertising and its impact 1 2 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

CLR-2 : To impart knowledge on advertising media and message

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CLR-3 : To have an idea on selling and selling management CLR-4 : To gain knowledge about sales forecasting and sales organisation CLR-5 : To have an understanding about recruitment, selection and function of sales manager

CLR-6 : To gain better understanding about advertising and sales management


CLO-1 : Familiarize with advertising model and issues relating to advertisement 3 80 70 L H L H L H H H L L H H L H L

CLO-2 : Awareness about advertising media, message and effectiveness of it on firm and society 3 85 75 M H L M L H L L M L H H M H M CLO-3 : Knowledge about methods of forecasting sales and function of sales organisation 3 75 70 M H M H L H M M M L M H H L H CLO-4 : Have practical knowledge about selection, recruitment, and training of salesmen 3 85 80 M H M H L H M M M L L H H M L

CLO-5 : Practical exposure of selling and methods of selling 3 85 75 H H M H L H L H M L M H M M L CLO-6 : Acquiring skills relating to selling and advertising 3 80 70 L H M H L H L L L L L H L M L

Duration (hour)

12 12 12 12 12

S-1 SLO-1 Advertising-definition and meaning Advertising media –meaning and definition

Selling and distinction between selling and Marketing

Sales organization meaning and process Managing sales force-Introduction

SLO-2 Importance and nature of advertising

Factors to be considered in selection of media

Steps involved in selling Importance of sales Organisation Recruitment and selection of sales force

S-2 SLO-1

Advertisement and publicity-similarities and difference

Evaluation of various advertising media Nature and importance of selling Sales organization structure Recruitment process

SLO-2 Objectives of advertising News paper advertising merits and demerits Types of selling Sales policy Importance of sound sales force training

S-3 SLO-1 Kinds of advertising Direct Mail advertising-Merits and demerits Sales management-meaning Sales territory Contents of good training programme

SLO-2 Advertisement management process

Merits and demerits of outdoor publicity Function of sales management Sales quota Methods of training-individual training

S-4 SLO-1 Is advertising is necessary

Merits and demerits of audio and visual methods

Selling and salesmanship Points to consider in sales quota setting Group training methods

SLO-2 DAGMAR approach Merits and demerits of point of purchase advertising and speciality advertising

Creative salesmanship and competitive salesmanship

Factors influencing sales quota setting Evaluation of good training programme

S-5 SLO-1 Determination of target audience

Advertising through internet and interactive media

Personal selling-definition Kinds of sales quota Sales-Force Compensation-straight salary method

SLO-2 Positioning of product Media selection and media scheduling Basic characteristics of personal selling Advantages and disadvantages of sales quota Straight commission method


S-6 SLO-1

Advertising budget-meaning, methods of advertising budget

Media research-meaning and methods Importance of personal selling Sales budgeting-meaning Salary plus commission method and Bonus method

SLO-2 Methods of advertising budget Media research Arguments against personal selling Allocation of field sales resources Requisites of a sound compensation plan

S-7 SLO-1 Factors influencing budget decision

Determining the size and timing of advertising messages

Kinds of salesmen Establishing sales territories Sales-Force Motivation-forces

SLO-2 Organization of advertising function Message decision Steps involved in personal selling Establishing control through reports and records

Methods of Motivation

S-8 SLO-1 Advertisement copy Keying the advertisement Sales management process Types of sales organization-line organization Individual and group basis of motivation

SLO-2 Qualities of good advertisement copy

Follow up system in advertising Qualities of salesmen Line and staff sales organization Selection of proper sales man

S-9 SLO-1

Legal restriction on advertising in India

Advertising agency-meaning and definition Selling and salesmanship Committee sales organization Sales force control

SLO-2 Scientific advertising Advantages of using advertising agency Personal selling and advertising Sales manager Importance of sales force control

S-10 SLO-1

Advantages of advertising to manufacturers and dealers

Factors to be considered in selecting the advertising agency

Environmental factors affecting selling Qualities of a sales manager Improving selling methods

SLO-2 Advantages to the salesmen Merits of utilizing the services of advertising agency

Other factors affecting selling Role of sales manager Methods of performance appraisal

S-11 SLO-1

Advantages to society and consumers

Advertisement copy Managing ethics in selling environment Duties and responsibilities of sales manager Qualitative methods of evaluation

SLO-2 Disadvantages of advertising Qualities of good advertisement copy Ethics in selling Purpose of fixing sales quota and territories Quantitative methods

S-12 SLO-1 Social objections to advertising Measuring the effectiveness of advertising

Role of selling in customer relationship management

Evaluation of sales quota and territory Sales and cost analysis

SLO-2 Ethical issues in advertising Evaluation of advertising message and media Role of selling in CRM review Performance and expense accounts

Learning Resources

1. Philip Kotler, Kevin Lane Keller. Marketing Management (15th edition), Pearson, (2016). 2. George E Belch. Advertising and Promotion (7th edition), Tata McGraw Hill, New Delhi. (2010) 3. Batra, R., Myers, J.G., and Aaker, D.A. Advertising Management. Prentice Hall.

4. Kazmi, S.H.H and Batra, S. (2008), Advertising and Sales Promotion Management (3 rd Revised Edition), Excel Books.

5. Jib Fowles, Advertising and popular culture-Sage Publications 1996 Mary Cross, Advertising and Culture-Prentice Hall 2001

6. George E. Belch, Micheal A. Belch, KeyoorPurani: Advertising and Promotion; Tata McGraw Hill

Learning Assessment

Bloom’s

Level of Thinking


CLA – 1 (10%) CLA – 2 (10%) CLA – 3 (20%) CLA – 4 (10%)#

Theory


Level 1 Remember

30% 30% 30% 30% 30% Understand

Level 2 Apply

40% 40% 40% 40% 40% Analyze

Level 3 Evaluate

30% 30% 30% 30% 30% Create




1. . Mr. Bhaskar K, Research Head, Aktsii Advisory Services Pvt Ltd. 1. Dr. Veeraraghavan, Assistant Professor, Department of Commerce D.G. Vaishnav College [email protected] 1. Dr. A. Thilagaraj

2. Mr. Binish Parikh, Vice President, ARK Empowering Lives 2. . Dr. V.Rengarajan, Professor, Sri Sankara Arts & Science College, Kancheepuram 2. Dr.A.Kavitha


Course Code

PCM21D05T Course Name LOGISTICS AND SUPPLY CHAIN MANAGEMENT Course


L T P C

4 0 0 4


Course Offering Department Commerce Data Book / Codes/Standards Nil


CLR-1 : To aware the Role of Logistics in an Economy, Logistics and Competitive Advantage, Logistics Mix, Logistics in Organized Retail in India

1 2 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

CLR-2 : To have an idea on Logistics Information System, , Application of Information Technology in Logistics and Supply Chain Management

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CLR-3 : To gain knowledge about Requirements of Logistics in E-Commerce, Logistic Resource Management

CLR-4 : To have an understanding about Functions and Contribution of Supply Chain Management, Framework for Supply Chain Solution, Supply Chain Relationships

CLR-5 : To gain better understanding about e-marketplaces, e-procurement, e-logistics, customer relationship management, ,ERP

CLR-6 : To aware the Role of Logistics in an Economy, Logistics and Competitive Advantage, Logistics Mix, Logistics in Organized Retail in India


CLO-1 : Familiarize with Role of logistics in economy 3 80 70 L H L H L H H H L L H H L H M CLO-2 : Awareness about Competitive advantage,Logistics in organized retail in india 3 85 75 M H L M L H H L M L H H L H M CLO-3 : Knowledge about LIS,Applications of information technology in logistics and supply chain management 3 75 70 M H M H L H H H M L H H L H M

CLO-4 : Have practical knowledge about Logistic Resource Management 3 85 80 M H M H L H H H M L H H L H M CLO-5 : Practical exposure of Supply Chain Relationship 3 85 75 H H M H L L H M M L H H L H -L CLO-6 : Acquiring skills relating to CRM,ERP 3 80 70 L H M H L L H L L L L H L H L


S-1

SLO-1 An overview about logistics management An overview of logistics information system (LIS)

An over view of Electronic commerce An Introduction of Supply Chain Management

Internet basic concept

SLO-2 An overview about Supply Chain Management

Salient features of LIS E-commerce features Nature and Scope of Supply Chain Management

Applications of internet in business

S-2 SLO-1 Objectives of Logistics Objectives of LIS E-commerce objectives Value chain Internet enabled supply chain concept

SLO-2 Types of Logistics Importance of LIS Significance of E-commerce Seller,Buyer,Supplier,Value Internet enabled supply chain concept

S-3 SLO-1 Concept of Logistics management Design of LIS

Benefits of E-commerce towards consumers

Functions of SCM Electronic market places

SLO-2 Concept of Supply chain management Framework of LIS Benefits of E-commerce towards Suppliers Functions of SCM Electronic market places

S-4 SLO-1 History of Logistics Pros and Cons of LIS Benefits of E-commerce towards society Objectives of SCM E-procurement

SLO-2 Decades of Logistics Components of LIS

Benefits of E-commerce towards manufacturers

Objectives of SCM E-procurement

S 5-8

SLO-1 make a model / layout of Logistics and Supply chain management

Framing own Logistics Information System Framework of E-commerce Value chain Logistics Web SLO-2

S-9 SLO-1 Logistics in india Sales information system Components of E-commerce in brief Functions of Value chain E-Logistics

SLO-2 Role of Logistics in Economy Purchases information system Business to Business Functions of Value chain E-Logistics


S-10

SLO-1 Distinction Between Logistics and Supply chain management

Inventory Control System Business to Consumer Creating value of Chain concept E-Fulfillment

SLO-2 Distinction Between Logistics and Supply chain management

Plant maintenance system Consumer to Consumer Creating value of Chain concept E-Fulfillment

S-11 SLO-1 Logistics and competitive advantage Quality management information system Business to Government Enlisting suppliers to innovation Customer relationship management

SLO-2 Factors of Competitive Advantage Shop floor information system Government to Citizens Leveraging value chain partners Customer relationship management

S-12

SLO-1 Logistics Mix – Product, People, Planning forecasting Requirements of Logistics in E-Commerce

Supply Chain Effectiveness and Indian Infrastructure

Customer relationship management

SLO-2 Logistics Mix – Price Logistics information Library Requirements of Logistics in E-Commerce

Supply Chain Effectiveness and Indian Infrastructure

Enterprise resource management introduction

Learning Resources

1. Logistics And Supply Chain Management by martin christoper (4th Edition) 2010 2. Logistics & Supply Chain Management Kindle Edition,2011

3. Global Logistics and Supply Chain Management by john mangan,2011 4. Global Logistics and Supply Chain Management by Dr.Ramachandran,2019

Learning Assessment

Bloom’s

Level of Thinking


CLA – 1 (10%) CLA – 2 (10%) CLA – 3 (20%) CLA – 4 (10%)#

Theory


Level 1 Remember

30% 30% 30% 30% 30% Understand

Level 2 Apply

40% 40% 40% 40% 40% Analyze

Level 3 Evaluate

30% 30% 30% 30% 30% Create

Total 100 % 100 % 100 % 100 % 100 %

# CLA – 4 can be from any combination of these: Assignments, Seminars, Short Talks, Mini-Projects, Case-Studies, Self-Study, MOOCs, Certifications, Conf. Paper etc.,

Course Designers


Capt. T. S. Ramanujam, Chief Executive Officer, Logistics Skill Council 1. Dr. Manikandan. K.B., Assistant Professor, Department of Commerce, D G Vaishnav College [email protected]

Mr.J.Prabhuraj

Mr. Navab Rajan,General Manager - Institutional Relations 2. Dr.M.Ravichandran Director,IDE, University of Madras, Chennai Dr.G.Sangeetha


Course Code


AUDIT AND ASSURANCE Course Category E Discipline Specific Elective Course L T P C

4 0 0 4


Course Offering Department Commerce Data Book / Codes / Standards Nil

Course Learning Rationale

(CLR): The purpose of learning this course is to: Learning Program Learning Outcomes (PLO)

CLR-1 : To know the fundamental concepts of Auditing. 1 2 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

CLR-2 : To study the concepts of internal check and control

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CLR-3 : To study the Vouching, valuation and verification of Assets and Liabilities

CLR-4 : To understand various procedures for Appointment of Auditors.

CLR-5 : To study about the preparation of Audit Report

Course Learning Outcomes

(CLO): At the end of this course, learners will be able to:

CLO-1 : Understand the concepts of Auditing 3 95 95 H H H M H H H H H H L H L M L

CLO-2 : Know the internal control and check systems 3 95 95 H H H H H H H H H H H H L H L

CLO-3 : Know the Vouching, valuation and verification of Assets and Liabilities 3 95 95 H H H H H H H H H H H H L H L

CLO-4 : Acquire the knowledge of Appointment of Auditors 3 95 90 H H H H H H H H H H H H L H L

CLO-5 : Learn the preparation of Audit Report 3 95 95 H H H H H H H H H H H H L H L

Duration

(hour) 12 12 12 12 12

S-1 SLO-1 Introduction to Auditing – Meaning and

Development Internal Control Nature and Aims of Government Audit Audit of Depreciation Management Audit – Meaning

Philosophy of Auditing Objectives of Internal Control Public Account Committee Need for Depreciation Financial vs Management Audit

S-2

SLO-1 Qualifications and Qualities of Auditor

Characteristics of Effective Internal Control System

Audit of Public Undertakings Methods of Depreciation Cost Audit vs Management Audit

Advantages of Audit Limitations of Internal Control Committees on public undertaking Depreciation Audit

Appointment & Conduct of Management Audit

S-3 SLO-1 Limitations of Audit Meaning and Objects of vouching Qualification and Disqualifications of Audit Audit of provisions Audit of other items

Objects of Auditing Examination of vouchers Appointment of Auditors Auditors Duty Debentures

S-4 SLO-1 Detection and Prevention of Fraud and

Errors Teeming and Lading Renumeration of Auditor Reserves Profits prior to incorporation

Classification of Audit Vouching of Cash payments Removal of Auditor Judicial pronouncements Qualifications

S-5 SLO-1 Standard Auditing Practices Audit of Trading Transactions Rights and Duties of Company Auditor Audit of Profits and Divisible Profits Remuneration

Audit Evidence and Audit Sampling Risk Analysis Additional Matters Provisions of Articles Annual Accounts

S-6 SLO-1 Types of Audit Evidence Goods on Consignment Branch Auditors Auditor Duty as to Dividend Tax Audit

Audit Techniques Bills Receivables and Payables book Joint Auditors Judicial Pronouncements Appointment of Tax Auditors

S-7 SLO-1 Audit Sampling Vouching of Impersonal procedure Objects of Audit Report Liability of Auditors Tax Audit Report

Factors determining scope of sampling Operating procedures Scope and Opinion parts Legal Decisions Audit of Public Trusts


S-8 SLO-1 Audit Engagement Letter Contingent Assets and Liabilities Qualified and Unqualified Opinion Criminal Liability Selective Tax Audit

Audit Planning Outstanding Assets and AdjustmentItems Characteristics of Good Report Unaudited Statements Ethical Standards

S-9 SLO-1 Organization of Audit Verification of Assets Company Audit Misfeasance Code of Conduct

Audit Programme Verification of Liabilities Register of Members Liability to third parties Misconducts

S-10 SLO-1 Audit Files Valuation of Assets Register of Loans Classification of Investigation First Schedule

Current Audit Files Valuation of Liabilities Company Audit Report Mode of investigation Second Schedule

S-11 SLO-1 Audit Note book Audit of Educational Institutions and Hospitals Audit of Share Capital Special Audit Other misconducts

Working Papers Audit of Hotels and Banking Companies Audit of Calls Statutory Investigation Deemed Practice

S-12 SLO-1 Tick Marks or Check Marks Audit of Insurance Companies Audit of Redemption of Share Capital Cost Audit Accounting Standards

Routine Checking

Audit of Cooperative Societies and partnership firms

Alteration and Reduction of Share Capital Powers, qualifications and Disqualifications of Cost Auditor

Auditing Standards

Learning

Resources

1. Principles and Practice of Auditing, Pradeep Kumar Baldev Sachena, jagwant Singh; KalyaniPublications. 2. Principles and Practice of Auditing, Dinkar Pagare; Sultan Chand &Sons.

3. Practical Auditing, Sundar and Paari, Vijay NicolePublications

Learning Assessment

Bloom’s

Level of Thinking




Level 1 Remember

30% 30% 30% 30% 30% Understand

Level 2 Apply

40% 40% 40% 40% 40% Analyze

Level 3 Evaluate

30% 30% 30% 30% 30% Create

Total 100 % 100 % 100 % 100 % 100 %


Course Designers Experts from Industry Experts from Higher Technical Institutions Internal Experts CA. V. Jayaprakash, V. Jayaprakash & Associates 1.Dr. Sudha,Assistant Professor,(Former Head,Ethiraj College) Department of Commerce,A.M. Jain College Dr.S.Chitra

Prof. Dr. K. N. Ramasamy, Managing Director, RR Academy (P) Ltd. 1. Dr. Manikandan. K.B., Assistant Professor, Department of Commerce, D G Vaishnav College [email protected] Dr. R.Angayarkanni


Course Code

PCM21S02J Course Name

BUSINESS RESEARCH METHODS Course Category S Skill Enhancement Course L T P C

2 0 2 3 Pre-requisite Courses Nil Co-requisite Courses Nil Progressive Courses Nil


Course Learning Rationale (CLR): The purpose of learning this course is to: Learning Program Learning Outcomes (PLO) CLR-1 : To understand the basic concepts of Research 1 2 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 CLR-2 : To study about the Sampling and Sampling Procedure

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CLR-3 : To understand the Processing as well as reporting of data CLR-4 : To understand procedure related to framing hypothesis CLR-5 : To understand the problem related to t- test and other test

CLR-6 : To learn the concepts about non-parametric test


CLO-1 : Apply the research procedure to solve the problem 3 80 70 H H H H H H H H H H H H H H H CLO-2 : Understand and apply the sampling method to identify problem. 3 85 75 H H H H H H H H H H H H H H H CLO-3 : Learnt about how to processing of data and writing report 3 75 70 H H H H H H H H H H H H H H H

CLO-4 : Know the procedure of testing of hypothesis and how to deal error in testing 3 85 80 H H H H H H H H H H H H H H H CLO-5 : Know the procedure to apply various test to analysis the data 3 85 75 H H H H H H H H H H H H H H H CLO-6 : Apply non-parametric test to predict the research results. 3 80 70 H H H H H H H H H H H H H H H


S-1 SLO-1 Introduction about Research, Definition Meaning of Sampling, Definition Processing of data and Report writing Testing of Hypothesis, Introduction Non – Parametric Test

SLO-2 Characteristics of Research Need and Types of Sampling Editing of data Procedure of testing of Hypothesis Chi – Square Test introduction

S-2 SLO-1 Nature and Scope of Research Need and Types of Sampling Coding and Tabulation of data Procedure of testing of Hypothesis One Sample Median Test SLO-2 Types of Research Merits of sampling Coding and Tabulation of data Standard error occurred while testing Man Whitney ‘U’ Test

S-3

SLO-1 Types of Research Demerits of sampling Use of computer in data processing Types of error occurred Sign Test and Wilcoxon Test

SLO-2 Quantitative research

Qualitative research Sampling Errors Use of computer in data processing Sampling Distribution Kruskal Walli’s Test

S-4 SLO-1

Descriptive research Longitudinal Research

Sampling Errors Analysis of Data- Introduction Sampling Distribution Fredman’s Test

SLO-2 Cross-sectional Research Action research

Data Collection Statistical Data Analysis One sample t - test Factor Analysis

S-5 SLO-1 Formulation of Research Problems Data Collection Statistical Data Analysis Independent sample t - test Cluster Analysis

SLO-2 Research Design Source of Data Diagrammatic and Graphic Representation Paired sample t - tests Discriminant Analysis

S-6 SLO-1 Research Design Primary and Secondary Data Diagrammatic and Graphic Representation Problems related to t - test Problems related to Chi – Square Test

SLO-2 Explanatory Research Design Descriptive Research Design

Procedure for Data Collection Interpretation of results Problems related to t – test Problems related to Chi – Square Test

S-7 SLO-1 Diagnostic Research Design Experimental Research Design

Procedure for Data Collection Research Report - Introduction Problems related to t - test Problems related to Chi – Square Test


SLO-2 Selection of Research Problems Tools used for Data Collection Types of Reports Problems related to t – test Problems related to Chi – Square Test

S-8 SLO-1 Selection of Research Problems Tools used for Data Collection Types of Reports Analysis of Variance (ANOVA) Problems related to One Sample Median Test

SLO-2 Formulation of Research Problems Questionnaire for research Style of Reporting One way ANOVA Problems related to One Sample Median Test

S-9 SLO-1 Formulation of Research Problems Procedure to frame Questionnaire Style of Reporting Problems related to one way ANOVA Problems related to Man Whitney ‘U’ Test

SLO-2 Research Design Interview Schedule for data collection

Steps in drafting reports Problems related to one way ANOVA Problems related to Man Whitney ‘U’ Test

S-10

SLO-1 Research Design Probability and non-probability techniques used in research.

Steps in drafting reports Problems related to one way ANOVA Problems related to Chi – Square T Sign Test and Wilcoxon Test

SLO-2 Major steps involved in Research Probability and non-probability

techniques used in research.

Steps in drafting reports Problems related to one way ANOVA Problems related to Sign Test and Wilcoxon Test

S-11 SLO-1 Major steps involved in Research Scaling Techniques, Introduction Contents of research report Two way ANOVA Problems related to Fredman’s Test

SLO-2 Major steps involved in Research Measurement of Scales Contents of research report Problems related to Two way ANOVA Problems related to Fredman’s Test

S-12

SLO-1 Major steps involved in Research Uses of social science research

Measurement of Scales

Reliability and validity test of reliability related to data collection

Contents of research report Contents of research report

Problems related to Two way ANOVA Problems related to Two way ANOVA

Problems related to Kruskal Walli’s Test Problems related to Fredman’s Test

SLO-2 Research Report Bibliography writing

Publication

Soups journal

Journals APA& MLA format

References EEE format

Bibliography Proposal for funded project

Learning Resources

1. S.P. Gupta, Statistical Methods, S.Chand & Co New Delhi 2. Krishnasamy O.R & Ranganatham . M, Methodology of Research in social Science,

Himalaya Publishing House.

3. WilkiMenson T.S & Bhandarkar, thodology and Techniques of Social Research, Himalaya publication house Mumbai 4. R. Prabhu, T. Raju & V. Krishnapriya, Research Methodology in Business Management, Vijay Nicole Publication,

Chennai

Learning Assessment

Bloom’s

Level of Thinking



Level 1 Remember

20% 20% 20% 20% 15% 15% 15% 15% 15% 15% Understand

Level 2 Apply

20% 20% 20% 20% 20% 20% 20% 20% 20% 20% Analyze

Level 3 Evaluate

10% 10% 10% 10% 15% 15% 15% 15% 15% 15% Create

Total 100 % 100 % 100 % 100 % - # CLA – 4 can be from any combination of these: Assignments, Seminars, Short Talks, Mini-Projects, Case-Studies, Self-Study, MOOCs, Certifications, Conf. Paper etc.,


Mr. Bhaskar K, Research Head, Aktsii Advisory Services Pvt Ltd. 1. Dr. V. Senthil Kumaran, Associate Professor, Gurunanak College Dr.R.Angayarkanni

Col. Krishna Vijay,Director - Standards & QA,IESC 2. Dr.M.Ravichandran,Director,IDE, University of Madras, Chennai Dr.G.Sangeetha


Course Code


GOODS AND SERVICES TAX Course


L T P C

3 0 0 3




CLR-1 : Understand the mechanism of indirect taxes in India. 1 2 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

CLR-2 : Create awareness on changes in Indian Indirect tax system

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CLR-3 : Introduce the concepts of goods and services tax in India

CLR-4 : Understand the significance of GST for businesses.

CLR-5 : To learn and understand goods and services tax mechanism in India

CLR-6 : To get a idea about customs rules, procedures and documentation.


CLO-1 : To understand basics of GST and tax rates applicable in India H H M H M M M H L L L M M H H H H H

CLO-2 : To familiarize with GST registration procedures and documentation H H M H H M H H L L L H M H H H H H

CLO-3 : To understand the working of input tax credit mechanism under GST H H M H H H H H L L L L M H H H H H

CLO-4 Get knowledge about supply valuation under GST law. H H M H H M M H L L L L M H H H H H

CLO-5 Expertise in accounting and filing of returns for GST transactions. H H M H H M H H L L L L M H H H H H

CLO-6 Awareness about customs rules and regulations. M M M H H M H H L L L L M H H H H H

Duration (hour)

Learning Unit / Module 1 Learning Unit / Module 2 Learning Unit / Module 3 Learning Unit / Module 4 Learning Unit / Module 5 9 9 9 9 9

S-1 SLO-1 Introduction to Indirect taxes Meaning of Input Tax Credit Definition for Supply

Maintenance of accounts by Registered persons

Customs Act – Background and Objectives

SLO-2 Definition and types of indirect taxes Significance of Input Tax credit Elements and forms Supply under GST Specific records to be maintained by specified persons

Rules and Regulations under Customs Act

S-2 SLO-1 Problems of multiple tax system Relevant Definitions for ITC Supply activities without consideration – Scheduled I

Practical aspects of maintenance and preservation of accounts under GST

Important definitions under customs act

SLO-2 Constitutional provisions for Indirect taxes in India

ITC working mechanism Deemed supply of goods and services – Schedule II Electronic Records – Provisions Appointment of customs officers, ports, airports etc.

S-3 SLO-1 Meaning and Definition of GST Eligibility for ITC Schedule II of CGST Outward supplies and Inward supplies

Types of custom duties – Basic and Additional duty provisions

SLO-2 Basic concepts of GST Law Eligibility conditions – problems Meaning of Composite supply Furnishing of returns – provisions Rate determination and assessment of duty

S 4 SLO-1 Features of Indian GST Law Conditions for taking ITC Composite supply – problems Claim of ITC provisions and Returns

Valuation of Goods under new system of customs act

SLO-2 Merits and Demerits of GST Conditions Applications - problems

Meaning and Problems under Mixed supply Levy of Late fee Methods of valuation & problems

S-5 SLO-1 Structure of GST – CGST, SGST and UGST

Methodology of Apportionment of credit

Liability for payment of tax on goods GST practitioners - provisions Exemptions from Customs duty


S-6

SLO-2 Introduction to GST council Credit Apportionment – Problems Liability for payment of tax on services Electronic Tax liability register – provisions

Custom duty refund provisions

SLO-1 GST Council - Composition Powers of GST Council

Block credits provisions Block credits – problems

Tax of supply in case of change in Tax rate Value of Taxable supply – provisions

Electronic Cash Register provisions Electronic credit register provisions – provisions

Import goods clearance procedures Export goods clearance procedures

SLO-2 Functions of GST Council Registration under GST – Eligibility Conditions

ITC under special circumstances Reversal of ITC in case of non payment of consideration

Determination of value of supply Value of supply of services of pure agent

Refund provisions Assessment & Audit provisions

Baggage, Postal articles and stores – Rules and Regulations Annexures to Baggage rules

S 7 SLO-1

Registration procedures and documentation

ITC Reversal – problems Tax invoice – contents Rules regarding inspection, seizure and arrest under GST

Powers relating to seizure and arrest

SLO-2 GST Rates – Tax slabs Meaning of Credit Distribution Time limit for issuing tax invoice Demands and Recovery under GST Confiscation of goods under customs

S-8

SLO-1 GST Rates – Goods and Services out of preview Exemption under GST

Credit Distribution – problems Credit Recovery – Meaning

Manner of issuing and bill of supply Receipt voucher provisions

Cases for Advanced Ruling Provisions for appeals and Problems ons

Appeals to CESAT Powers of High court and Supreme court relating to customs act

SLO-2 Meaning of Composition Scheme Composition Scheme – Eligibility

ITC for capital goods ITC Capital Goods – Problems

Supplementary Tax Invoice and credit & debit notes – provisions Tax invoice in special cases

Penalties provisions Offences provisions

Introduction to offences and prosecutions under customs act Offences by customs officers

S-9 SLO-1 Composition Scheme - procedures ITC Reversal for capital goods Transportation of Goods without Invoice provisions Practical considerations under GST Cognizance of offences

SLO-2 Composition Scheme – Penalties ITC Reversal for capital goods – problems.

Other provisions Tax planning strategies under GST Documentary evidence - provisons

Learning Resources/Reference books

1. Goods & Services Tax – Indian Journey: N.K. Gupta &SunnaniaBatia- Barat's Publication 2. Indirect Taxation – Balachandran V – Sultan Chand and Sons Publications. 3. GST Ready Reckoner – V.S Datey - Taxmann Publications

4. Goods and Services Tax – Dr M.C. Mehotra Prof V.P Agarwal – Sahtiya Bhawan Publications 5. GST Law and Practice – R.G.Saha, S.K.Poddar, Shruthi Prabhakkar – Himalaya Publication

House.

Learning Assessment

Bloom’s

Level of Thinking




Level 1 Remember

30% 30% 30% 30% 30% Understand

Level 2 Apply

40% 40% 40% 40% 40% Analyze

Level 3 Evaluate

30% 30% 30% 30% 30% Create

Total 100 % 100 % 100 % 100 % 100 % # CLA – 4 can be from any combination of these: Assignments, Seminars, Short Talks, Mini-Projects, Case-Studies, Self-Study, MOOCs, Certifications, Conf. Paper etc. Course Designers Experts from Industry Experts from Higher Technical Institutions Internal Experts

Mr. Bhaskar K, Research Head, Aktsii Advisory Services Pvt Ltd. 1. Dr. V. Senthil Kumaran, Associate Professor, Gurunanak College Mr.R.Gowtham

Col. Krishna Vijay,Director - Standards & QA,IESC 2. Dr.M.Ravichandran,Director,IDE, University of Madras, Chennai Dr.G.Sangeetha



Course Name GENERAL APTITUDE FOR COMPETITIVE EXAMINATIONS

Course Category

A ABILITY ENHANCEMENT COURSE L T P C

1 0 0 1

Pre-requisite Courses Nil Co-requisite Courses Nil Progressive Courses Nil Course Offering Department Career Development Centre Data Book / Codes/Standards Nil



Learning


CLR-1: recapitulate fundamental mathematical concepts and skills 1 2 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 CLR-2: provide context - based vocabulary enhancement

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CLR-3: sharpen logical reasoning through skilful conceptualization

CLR-4: familiarize with basic grammatical and syntactical rules CLR-5: enable to solve problems and to crack competitive exams CLR-6: develop new strategies to enhance reading comprehension



CLO-1: build a strong base in the fundamental mathematical concepts 2 80 75 H H H H H H H H H H M H H H H

CLO-2: acquire strategies to build vocabulary 2 80 70 H H H H H H H H H H M H H H H CLO-3: apply the learn conditions towards solving problems analytically 2 75 70 H H H H H H H H M H M H H H H CLO-4: learn grammatical and syntactical rules 2 80 75 H H H H H H H H H H M H H H H

CLO-5: grasp the approaches and strategies to solve problems with speed and accuracy 2 80 70 H H H H H H H H H H M H H H H

CLO-6: improve reading comprehension strategies 2 80 75 H H H H H H H H H H M H H H H


S-1 SLO-1 Logical Reasoning I Vocabulary from inference to meaning Numbers - I Error Identification - I Data Sufficiency SLO-2 Solving Problems Vocabulary from inference to meaning Numbers - I Error Identification - I Data sufficiency

S-2 SLO-1 Logical Reasoning - I Cloze passage Numbers - II Error Identification - II Data Interpretation

SLO-2 Solving Problems Cloze passage Numbers - II Error Identification - II Data Interpretation

S-3 SLO-1 Logical Reasoning - I Sentence Completion Numbers - III Sentence Correction - I Sentence Correction - II SLO-2 Solving problems Sentence Completion Numbers - III Sentence Correction - I Sentence Correction - II

Learning Resources

1. Quantitative aptitude – r s agarwal 2. Quantitative aptitude – ARUN SARMA 3. ManhattanPrepGMAT Sentence Correction Guide–Avi Gutman

4. GRE Contextual.Vocabulary–Ken Springer


Learning Assessment

Bloom’s

Level of Thinking



Level 1 Remember

30 % - 30 % -

30 % -

30 % -

30 % -

Understand

Level 2 Apply

40 % -

40 % -

40 % -

40 % -

40 % -

Analyze

Level 3 Evaluate

30 % -

30 % -

30 % -

30 % -

30 % -

Create Total 100 % 100 % 100 % 100 % 100 % # CLA – 4 can be from any combination of these: Assignments, Seminars, Scientific Talks, Mini-Projects, Case-Studies, Self-Study, MOOCs, Certifications etc.,

Course Designers

Experts from Industry Internal Experts

1. Mr Nishith Sinha, dueNorth India Academics LLP, Dehradun,[email protected] 1. Dr.P.Madhusoodhanan SRMIST 3. Dr. A Clement, SRMIST

2.Mr Ajay Zenner, Career Launcher, [email protected] 2. Dr.M.Snehalatha SRMIST 4. Dr. J Jayapragash, SRMIST




SEMESTER III

Course Code

PCM21301J Course Name

TAX PROCEDURE AND PLANNING Course


L T P C 2 0 6 5




CLR-1 : To understand the basic concepts of taxation law 1 2 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

CLR-2 : To know the process and computation of all heads of income

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CLR-3 : To understand deduction about Sec 80.

CLR-4 : To know about assessment of individual income CLR-5 : To learn calculation of assessment of firm CLR-6 : To know about assessment of company


CLO-1 : Know the various concepts in tax 3 80 70 H H M H L L M M L L M M L H H

CLO-2 : Ascertain income from various heads 3 85 75 M H M M L M M M M L M M L H H

CLO-3 : Finding out the claiming of exemptions and deductions 3 75 70 H H M H L H M M M L M L L H H

CLO-4 : Ascertaining the taxable income 3 85 80 M H M H L H M M M L M L L H H

CLO-5 : Partnership income 3 85 75 H H M H L H M L M L M M L H H

CLO-6 : Assessment of Company 3 80 75 H M L H H M H L M L H L H H H


S-1 SLO-1 Introduction of Income tax Introduction of Business income Introduction and nature to Clubbing of Income Permanent Account Number (PAN) Introduction to Partnership Firm as such

SLO-2 Important concepts of Income Tax Admissible / Inadmissible expenses Transfer of income without transfer of asset Assessment procedures Provision related to PFAS

S-2

SLO-1 Assessment & Previous year Admissible / Inadmissible income Income of asset is transferred to spouse, son, minor child

Filing return of Income Computation of Income under the head Profits and gains of business and profession - Provisions

SLO-2 An Assesse Provision relating to depreciation Problem related to Clubbing of Income Types of Return – Normal and Belated Computation of Income under the head Profits and gains of business and profession - Problems

S-3 SLO-1 Define Person General deductions Problem related to Clubbing of Income Due date for filing for return

Computation of Income under the head Profits and gains of business and profession - Problems

SLO-2 Scope of total income Computation of income from Business Problem related to Clubbing of Income Penalty for late submission Provisions regarding set off and carry forward of losses of firms - Provisions

S-4 SLO-1 Tax planning Computation of income from Business

Introduction to set off and carry forward of losses

Signing of Return Provisions regarding set off and carry forward of losses of firms - Provisions

SLO-2 Nature and scope of tax planning

Computation of income from Business provision to set off and carry forward of losses Types of assessment – Self assessment Provisions regarding set off and carry forward of losses of firms - Problems


S-5 SLO-1 Tax management - Meaning Computation of income from Business Treatment for unabsorbed depreciation Summary Assessment

Provisions regarding set off and carry forward of losses of firms - Problems

SLO-2 Objectives of Tax Management Computation of income from Business Treatment of speculation business andBusiness

Scrutiny Assessment Computation of Partners’ Remuneration and Firm’s Income

S-6 SLO-1

Difference between Tax Planning , Avoidance and Tax Evasion

Computation of income from Business Problems related to set off and carry forward of losses

Best Judgment assessment Computation of Partners’ Remuneration and Firm’s Income - problems

SLO-2 Introduction of salary income Introduction and provision of Professional Income

Problems related to set off and carry forward of losses

Re assessment Computation of Partners’ Remuneration and Firm’s Income - problems

S-7 SLO-1 Features of salary income

Computation of income from Professional Income


Rectification of mistakes Computation of Income of Partners

SLO-2 Provision of allowance Computation of income from Professional Income


Introduction of Assessment of Individual Computation of Income of Partners

S-8 SLO-1

Discussion of fully and partly taxableallowance



Provision to tax liability of individual Computation of Total Income of a Firm

SLO-2 Problems related to partly taxable allowance



Rates of Tax - individual Computation of Total Income of a Firm

S-9 SLO-1

Problems related to partly taxable allowance


Deduction from GTI Rates of Tax for Senior citizens Computation of Total Income of a Firm - Problems

SLO-2 fully exempted allowance Computation of income from Professional Income

Deduction under section 80 C Rebate under sec 87 A Rates of Tax - PFAS

S-10 SLO-1 Concept of perquisites


Deduction under section 80 CCC Surcharge of Tax Assessment of PFAS - Problems

SLO-2 partly taxable perks Computation of income from Professional Income

Deduction under section 80 CCD Computation of total income of individual Assessment of PFAS - Problems

S-11 SLO-1

Problems related to partly taxable perks

Introduction Capital gain Deduction under section 80 CCG Computation of total income of individual Assessment of PFAS - Problems

SLO-2 Problems related to partly taxable perks

Types of Capital gain Deduction under section 80 D Computation of total income of individual Assessment of PFAS - Problems

S-12 SLO-1 Concept of provident fund Transfer of capital assets Deduction under section 80 DD Computation of total income of individual Assessment of PFAS - Problems

SLO-2 Provisions on Gratuity Certain transaction not included as transfer

Deduction under section 80 DDB Computation of total income of individual Assessment of PFAS - Problems

S-13 SLO-1 Problems related to Gratuity Concept of short-term capital gain Deduction under section 80 E Calculation of Tax on total income Assessment of PFAS - Problems SLO-2 Provisions on Pension Computation of short-term capital gain Deduction under section 80 G Calculation of Tax on total income Assessment of Companies

S-14 SLO-1 Problems related to Pension Concept of long-term capital gain Deduction under section 80 G Calculation of Tax on total income

Computation of Income under the head Profits and gains of business and profession - Provisions

SLO-2 Problems on Leave encashment Computation of long-term capital gain Deduction under section 80 G Assessment of Individual Rates of Tax - Company

S-15 SLO-1 Deductions u/s 16 Exempted capital gains Deduction under section 80 GGA Assessment of Individual Surcharge and Health and education cess

SLO-2 Computation of Income from Salary

Computation of taxable capital gain Deduction under section 80 GGB, GGC Assessment of Individual Minimum alternate tax (MAT)

S-16 SLO-1

Computation of Income from Salary

Computation of taxable capital gain Deduction under section 80TTA Assessment of Individual Provisions regarding set off and carry forward of losses - Provisions

SLO-2 Computation of Income from Salary

Computation of taxable capital gain Deduction under section 80 TTB Assessment of Individual Provisions regarding set off and carry forward of losses - Provisions

S-17 SLO-1 Introduction of House property Computation of taxable capital gain Deduction under section 80 U Problems under Assessment of Individual Computation of Total income of company


SLO-2 Ownership of House property Computation of taxable capital gain Deduction under section 80 U Problems under Assessment of Individual Computation of Total income of company

S-18

SLO-1 Deemed ownership Computation of taxable capital gain under different circumstances

Calculation of Total deductions Problems under Assessment of Individual Computation of Total income of company

SLO-2 Property income exempt from tax Computation of taxable capital gain under different circumstances

Calculation of Total deductions Problems under Assessment of Individual Calculation of tax under MAT

S-19 SLO-1

Property used for own business/ profession

Computation of taxable capital gain under different circumstances

Calculation of Total deductions Problems under Assessment of Individual Calculation of tax under MAT

SLO-2 Definition of Annual value Computation of taxable capital gain under different circumstances

Calculation of Total deductions Problems under Assessment of Individual Calculation of tax - Problems

S-20 SLO-1

Concept of Gross Annual value

Computation of taxable capital gain under different circumstances

Calculation of Total deductions TDS - Set up of TDS

Calculation of tax - Problems

SLO-2 Computation of Gross Annual value

Introduction of Income from Other sources Computation of Total Income Activation of TDS Calculation of tax - Problems

S-21 SLO-1

Computation of Gross Annual value

Concept of Income from Other sources Computation of Total Income TDS Statutory Masters Calculation of tax - Problems

SLO-2 Municipal / Local tax Format for calculation of Income from Other Sources

Computation of Total Income Configuring TDS at Group level Assessment of companies

S-22 SLO-1 Computation of Net Annual value

Deductions under the head income from other sources

Computation of Total Income Configuring TDS at Ledger level Assessment of companies

SLO-2 Deduction u/s 24 Computation of Income from Other sources

Computation of Total Income Making payment to Government Assessment of companies

S-23 SLO-1

Computation of Income from House property

Computation of Income from Other sources

Computation of Total Income TDS Reports Assessment of companies

SLO-2 Computation of Income from House property


Computation of Total Income E- Filing of TDS and Tax Returns Assessment of companies

S-24 SLO-1

Introduction to Tax Deducted at Source


Computation of Total Income E-Filing of TDS and Tax Returns Assessment of companies

SLO-2 Basic Concepts of TDS Computation of Income from Other sources

Computation of Total Income E- Filing of TDS and Tax Returns Assessment of companies

Learning Resources

1. T.S. Reddy and A. Murthy, Income Tax, Margham Publications 2019,Chennai 2. Dr. M. Jeevarathinam and Dr. C. Vijay Vishnu Kumar, Income Tax Law and Practice - 9th edition

Scitech Publications (India) Pvt. Ltd. 2019,Chennai

3. Murthy, Income Tax Law and Practice, Vijay Nicole Publication, 2019,Chennai 4. V.P. Guar and D.B. Narang, Practical Income Tax, Kalyani Publishers, 2019, NewDelhi.

Learning Assessment

Bloom’s

Level of Thinking



Level 1 Remember

20% 20% 15% 15% 15% 15% 15% 15% 15% 15% Understand

Level 2 Apply

20% 20% 20% 20% 20% 20% 20% 20% 20% 20% Analyze

Level 3 Evaluate

10% 10% 15% 15% 15% 15% 15% 15% 15% 15% Create

Total 100 % 100 % 100 % 100 % -




CA. V. Jayaprakash, V. Jayaprakash & Associates 1. Dr. A.V.S. Ramkumar, Assistant Professor, Department of Commerce, RMK Vivekananda College [email protected]

Dr. S. Tamilarasi

Prof. Dr. K. N. Ramasamy, Managing Director, RR Academy (P) Ltd. 2. Dr.V.Muthukumar, Assistant Professor, Madras Christian College, Chennai Dr. M. Hemanathan



Course Code


ENTREPRENEURSHIP MANAGEMENT Course


L T P C

4 0 0 4

Pre-requisite Courses

Nil Co-requisite Courses Nil Progressive Courses Nil


Course Learning Rationale (CLR): The purpose of learning this course is to: Learning Program Learning Outcomes (PLO) CLR-1 : To know the Objectives of Entrepreneurship, Types of Entrepreneurship 1 2 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

CLR-2 : To provide necessary input for entrepreneurial effort and planning

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CLR-3 : To make the insight knowledge of Entrepreneurship and new venture creation CLR-4 : To gain the knowledge development programs Assistance program me for small scale units Institutional frame work

CLR-5 : To have an understanding about Project Formulation Specimen Project Report Ownership Structures Proprietorship, Partnership, Company, Co- operative, Franchise.

CLR-6 : To gain better understanding about Problems faced by Women Entrepreneurs Development of women Entrepreneurship in Informal Sector Rural Entrepreneurship


CLO-1 : Familiarize with Role of Socio-Cultural, Economic and Political Environment Growth of Entrepreneurship in Pre and Post independence era Constraints for the Growth of Entrepreneurial Culture.

3 80 70 L H M H L M L H L L M H M L M

CLO-2 : Awareness about Role of SSI Sector in the Economy SSI Units 3 85 75 M H L M L M L H M L M H M L H

CLO-3 : Knowledge about Evaluation Project and Formulation of project 3 75 70 M H M H L M L H M L M H M L M CLO-4 : Have practical knowledge about Corporate Entrepreneurship 3 85 80 M H M H L M L H M L M H M L M

CLO-5 : Practical exposure of Women Entrepreneurship Need Growth 3 85 75 H H M H L M L H M L M H M L M CLO-6 : Acquiring skills relating to Entrepreneurship in Sectors like Agriculture, Tourism, health case, Transport and allied services 3 80 70 L H L H L M L H L L M H L L H


S-1 SLO-1 An overview Entrepreneurship Motivation - meaning Identification of Business Opportunity Corporate Entrepreneurship Women Entrepreneurship SLO-2 Entrepreneurship Definition Entrepreneurial Motivation Theories Sources of entrepreneurial opportunity Intrapreneurship Need

S-2 SLO-1 Importance of entrepreneurship Importance of Entrepreneurial motivation Steps in opportunity Analysis Concepts Growth of women Entrepreneurship SLO-2 Objective or need for entrepreneurship Entrepreneurial Competencies Scanning the environment of Business Need Problems faced by Women Entrepreneurs

S-3 SLO-1 Entrepreneur Developing Competencies Feasibility report Strategies Development of women Entrepreneurship

SLO-2 Qualities of an entrepreneur scope of Entrepreneur Importance Corporate Practices Entrepreneurship in Informal Sector

S-4 SLO-1 Role of Entrepreneurship Development Programs Assistance Preparation of Feasibility Report Concept of entrepreneur Rural Entrepreneurship SLO-2 Expectations Entrepreneurial Importance of DPA Financial an Evaluation Case studies Entrepreneurship in Sectors

S-5 SLO-1 Types of Entrepreneurs Small Units institution framework Technical Evaluation

Recent Developments in the concept of Entrepreneur

Case study corporate entrepreneurship

SLO-2 Types of entrepreneurs Program me for Small Scale Units Institutional Common Errors in Project Formulation The four models Corporate Entrepreneurship

case study of women entrepreneurship

S-6 SLO-1 Characteristics of the Entrepreneur Institutional Framework Scanning the environment

The four models Corporate Entrepreneurship

E case study of entrepreneurs in cultural

SLO-2 Importance characteristics of entrepreneur Role of SSI Sector in the Economy Specimen Project Report Case studies Agriculture

S-7 SLO-1 Role of Socio-Cultural Institutional support to SSI Ownership Structures Common Errors in Project Formulation

Tourism,


SLO-2 Theories on entrepreneurs Institutional finance to Entrepreneurs SFCs Proprietorship Case study corporate entrepreneurship

health case

S-8 SLO-1 Theories of entrepreneurs SIDCO, SIPCOT, TIIC, Commercial Banks Partnership Entrepreneurial Audit Transport

SLO-2 Promotion of Entrepreneurship Small Industries Development Banks Company Conceptualizing corporate entrepreneurship

and allied services

S-9 SLO-1 Role of Economical SSI Units Failure, Turnaround Strategies Co- operative, Advantages ,Franchising

Media of corporate entrepreneurship

Women entrepreneurs

SLO-2 Political Environment EDP Disadvantages of franchising Dynamics of Competition Importance of women entrepreneurs

S-10 SLO-1 Factors influencing entrepreneurship Relevance of EDP Franchise - Advantages Competition Plans for Survival Issues and challenges faced

SLO-2 Legal environment Achievements of EDP Importance of franchising Growth of Corporate entrepreneurship

background of women entrepreneurs in India

S-11 SLO-1

Growth of Entrepreneurship in Pre independence

Role of Government organizing EDPs Franchise procedures Strategic plan Case studies

SLO-2 Growth of entrepreneurship post independence era

Critical Evaluation Objective of Franchising Growth., Strategic master class in corporate entrepreneurship

Schemes for women entrepreneurs, Socio-economic

S-12

SLO-1 Constraints for the Growth of Entrepreneurial Culture.

Causes Franchise arrangement Skills for corporate entrepreneurship

Functions of women entrepreneurs

SLO-2 Entrepreneurnership in the present global senario

Preventive Measures Evaluation of franchise arrangement Corporate entrepreneurship Eco system

Concept of women entrepreneurs

Learning Resources

1. .Clifford M.Baumback & Joseph R.Mancuso , ENTREPRENEURSHIP AND VENTURE MANAGEMENT,

edition: 2,, publisher name: prentice-Hall ,year of publication:1987

2. . Prentice Hall Gifford Pinchot, INTRAPRENEURING, Harper & Row Ram K.Vepa, HOW TO SUCCEED

IN SMALL SCALE INDUSTRY ,edition: , publisher name: Harper&row,year of publication 1986 3. Vikas Richard M.Hodgets, EFFECTIVE SMALL BUSINESS MANAGEMENT , edition:3, publisher

name:cengage south-western,year of publication:2005

4. Academic Press Dan Steinhoff & John F.Burgess, SMALL BUSINESS MANAGEMENT FUNDATMENTALS, McGraw Hill,edition:illustrated, publisher name: wiley, publication: 1997

5. Jack M.kaplan Anthony c.warren, Patterns of entrpreneurship management,edition: third edition Year of punlication:2009

6. Shivganesh Bhavava Entrepreneurial Managgement, publisher name: Responese business books from sage publication: 2008

Learning Assessment

Bloom’s

Level of Thinking


CLA – 1 (10%) CLA – 2 (10%) CLA – 3 (20%) CLA – 4 (10%)#

Theory


Level 1 Remember

30% 30% 30% 30% 30% Understand

Level 2 Apply

40% 40% 40% 40% 40% Analyze

Level 3 Evaluate

30% 30% 30% 30% 30% Create

Total 100 % 100 % 100 % 100 % 100 %



Mr. Santhanam Sivakumaran, Senior Director – Delivery, Blackboard 1. Dr. Sudha, Assistant Professor, (Former Head, Ethiraj College) Department of Commerce, A.M. Jain College Dr.A.Kavitha

2. Mr. Shone Babu Manager - Strategic Relations ISDC 2. Dr.V.Muthukumar,Assistant Professor, Madras Christian College, Chennai Mrs.Bhuvaneshwari


Course Code


EXIM - PROCEDURES AND DOCUMENTATION Course


L T P C

4 0 0 4

Pre-requisite Courses

Nil Co-requisite Courses Nil Progressive Courses Nil




Learning


CLR-1 : To know the Objectives of EXIM 1 2 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 CLR-2 : To know the importance of EXIM

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CLR-3 : To impart knowledge of procedural and documentation aspects of EXIM

CLR-4 : To make students aware on various methods and formalities of EXIM CLR-5 : To know Institutional framework for EXIM Finance CLR-6 : To gain better understanding about legal dimensions of EXIM procedure



CLO-1 : Publicize the Role of EXIM 3 80 70 L H L H L H L M L L M H L M H CLO-2 : Awareness about procedures and documentation of EXIM 3 85 75 M H L M L H L M M L M H L M H

CLO-3 : Knowledge about Institutional framework for EXIM finance 3 75 70 M H M H L H L M M L M H L M H

CLO-4 : Have practical knowledge about various legal dimensions of EXIM 3 85 80 M H M H L H M M M L M H L M L CLO-5 : Practical exposure on EXIM 3 85 75 H H M H L M M M M L M H L M L

CLO-6 : Acquiring skills relating to Export and Import 3 80 70 L H L H L H M M L L M H L M L Duration (hour) 12 12 12 12 12

S-1 SLO-1 A preliminaries for Export Export and Import Documentation Export procedure Pre-import procedure

Policy and institutional framework for EXIM

SLO-2 A preliminaries for Import Export Documentation Starting exports Selecting the commodity and overseas supplier Foreign Trade Policy

S-2 SLO-1 Meaning and Definition of EXIM Import Documentation Processing an export order

Capability and credit worthiness of overseas supplier

Highlights of FTP

SLO-2 Classification of Export goods Commercial invoice Elements in export contract Role of overseas suppliers agents in india Special focus and initiatives

S-3 SLO-1 Role of Export Marketing organizations Shipping Bill Export finance Inquiry EPCG SLO-2 Understanding Registration formalities Certificate of origin Types of pre shipment finance offer and counter-offer Schemes in EPCG

S-4 SLO-1 Steps for an exporting firm Consular invoice Types of post shipment finance Steps in import procedure Incentives for Exporters SLO-2 Registration with sales tax authorities Mate’s Receipt Documents in export clearance Legal Dimensions of import procedure Export promotion councils

S-5 SLO-1 Details of practical field visits to clearing and forwarding

agents to port trusts Bill of lading Clearance and finance Legal Dimensions of export procedure Policy and institutional for Export

SLO-2

S-6 SLO-1 Details of practical field visits to clearing and forwarding

agents to Tax aspects Details of various documents required for EXIM

Methods in pre-shipment inspection

Customs formalities for imports Policy and institutional for Import

SLO-2 Marine insurance - features Legal aspects of Imports Sport goods export promotion council

S-7 SLO-1

SLO-2

Details of practical field visits to clearing and forwarding agents to Insurance and Banks

Details of various documents required for EXIM

Hull & Machinery insurance Legal aspects of Exports Gem and Jewellery promotion council

Protection and Indemnity insurance Warehousing for imported goods Cashew export promotion council


S-8

SLO-1 Details of practical field visits to clearing and forwarding agents to Banks

Details of various documents required for EXIM

Liability insurance Warehousing for imported goods Plastics export promotion council

SLO - 2 Freight insurance Warehousing stations Pharmaceuticals export promotion council

S-9 SLO-1 Definition of IEC – (Importer Exporter Code) Import Documentation Marine cargo insurance Storage period of warehoused goods Functions of commodity boards

SLO-2 Importance of EXIM in Economy Proforma Invoice Voyage, Rate of interest on custom duty in case of bonded goods

Operating commodity boards

S-10 SLO-1 Profile of Exporter and Importer Bill of lading & Bill of entry Time, Recovery of duty on bonded goods EXIM Bank

SLO-2 Knowing Exempted categories Letter of credit Mixed vessel policy, Waiver of interest Objectives of EXIM Bank

S-11 SLO-1 Guidelines for application of IEC number Trade enquiry Single vessel policy, Operations on Warehoused Goods Function of EXIM bank SLO-2 Obtaining registration from various authorities Import order Valued, Port risk Operations on Warehoused Goods EXIM Policies

S-12 SLO-1 Obtaining registration cum membership certificates Shipping counsel Wager and floating policy Transfer of Bonded Goods EXIM Policies

SLO-2 Registration with ECGC, Export Promotion council GATT documents, Central Excise documents

Wager and floating policy Movement under bond EXIM Products and services

Learning Resources

1. <Thomas E Johnson>, <Export/Import Procedures and Documentation>, <FIFTH>, <APR 2010>

2. <Justin Paul and Rajiv Aserkar>, <Export and Import Management>, <Second >, <Oxford University press>, <2013> 3. <Dr Kushpat s jain and Apexa V. jain>, <Foreign Trade – Theory, procedures practices and Documentation>,

<seventh>, <Himalayan publishing house>, <2017>

4. <C. Ramagopal>, <Export and Import procudures>,, <New age publishers>, <2015>

5. <https://en.wikipedia.org/wiki/import_and_export> 6. <https://businessfirst.com.mt/en/running/pages/import-and-export-regulations.aspx>

Learning Assessment

Bloom’s

Level of Thinking


CLA – 1 (10%) CLA – 2 (10%) CLA – 3 (20%) CLA – 4 (10%)#

Theory


Level 1 Remember

30% 30% 30% 30% 30% Understand

Level 2 Apply

40% 40% 40% 40% 40% Analyze

Level 3 Evaluate

30% 30% 30% 30% 30% Create

Total 100 % 100 % 100 % 100 % 100 %



1. Mr.R.V.Udaya Kumar ,Executive - Finance, Bank of Baroda 1. Dr.M.Ravichandran Director,IDE, University of Madras, Chennai 1. Ezhil Maran K P

2. Mr. Rishi Khemka, Chief Enjoyment Officer, Mind Box 2. Dr.M. Jothi, Associate Professor, Christ University 2.Dr. P.Sankar

https://en.wikipedia.org/wiki/Import_and_export

https://businessfirst.com.mt/en/running/Pages/IMPORT-AND-EXPORT-REGULATIONS.aspx


Course Code

PCM21DO9T Course Name

FORENSIC ACCOUNTING AND FRAUD MANAGEMENT

Course Category E Discipline Specific Elective Course L T P C

4 0 0 4



Course Learning Rationale (CLR): The purpose of learning this course is to: Learning Program Learning Outcomes (PLO) CLR-1 : Understand the mechanism of detection of Fraud. 1 2 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

CLR-2 : To get general idea about Fraud Investigation, Forensic Accounting, Forensic Accountants.

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CLR-3 : To understand the corporate fraud and internal control.

CLR-4 : To know the financial statements and institutional fraud.

CLR-5 : To obtain an overview of Forensic Accounting in India and its legal compliances

CLR-6 : To get awareness about Expert Witnessing and Reporting.


CLO-1 : To identify the Frauds committed in corporates. M H M H M M M H H L H M M H H L H H

CLO-2 : To familiarize with Fraud Investigation techniques and Forensic Accounting. M H M H H M H H H L H H M H H L H H

CLO-3 : To understand the working of Corporate Fraud & Internal Control. M H M H H H H H M L H M M H H L H H

CLO-4 Get knowledge about Institutional Fraud. M H M H H M M H H L H M M H H M H H

CLO-5 Expertise in Forensic Accounting in India & its legal compliances. M H M H H M H H M L H M M H H L H H

CLO-6 Awareness about Expert Witnessing & Reporting. M M M H H M H H H L H M M H H L H H


S-1 SLO-1

Introduction to Forensic Accounting & Fraud Examination

Introduction to Fraud Schemes Fraud Detection: Red Flags and Targeted Risk Assessment

Using Information Technology for Fraud Examination & Financial Forensics

Anti-Fraud and Compliance Efforts

SLO-2 Introduction to Fraud Cash Receipt Schemes & Other Asset Misappropriations

The Fraud Prompt – Simple & Effective The Digital Environment Ethics, Prevention and Deterrence

S-2 SLO-1 Definition of Forensic Accounting Skimming Schemes – Cash Corporate Governance & Fraud Digital Evidence Ethics SLO-2 Professional’s Skill Set Skimming Schemes – Receivables Fraud Detection Detection & Examination in a Digital Environment Compliance

S-3 SLO-1

Role of Auditing, Fraud Examination & Forensic Accounting

Cash Larceny Schemes Targeted Fraud Risk Assessment Graphics Software Fraud Deterrence

SLO-2 Basics of Fraud Investigation Non – Cash Misappropriation Schemes Targeted Fraud Risk Assessment in a Digital Environment

Case Management Software Fraud Prevention

S - 4 SLO-1 Fraud Examination Methodology Concealing Inventory Shrinkage Evidence Based Fraud Examinations Cyber Crime: Fraud in a Digital World Expert Witnessing SLO-2 Case Study Cash Disbursement Schemes The Fraud Triangle and the Courts The Digital Environment Commercial Damages

S – 5 SLO -1 Committing Fraud & Why Billing Schemes Fraud Examinations Frauds & Other threats in the Digital World Valuations

SLO - 2 Criminology & Fraud Check Tampering Schemes Who, What, Where Cyber Fraud Personal Injury, Wrongful Death

S – 6 SLO - 1 Criminology & Forensic Accounting Payroll Schemes When, How and Why Cyber Frauds in India Survival Actions SLO - 2 Who Commits Fraud & Why? Expense Reimbursement Schemes Evidence Complex Frauds Forensic Accounting in India

S - 7 SLO - 1 The Fraud Triangle Register Disbursement Schemes Organizing the Evidence & Documenting Work Product

Complex Frauds in India The Need in the Indian Context


SLO - 2 The Psychology of the Fraudster Financial Reporting Fraud Effective Interviewing & Interrogation Financial Crimes in Cyberspace The Laws related to Forensic Accounting

S – 8 SLO - 1 M.I.C. E Who, Why and How Introduction to Interviews & Interrogations Reporting Cybercrime

Enforceability of Forensic Accounting in India

SLO - 2 Predators Accounting Principles & Fraud Details of the Interview & Interrogation Process

Evidences from World Fraud Examinations in India

S – 9 SLO - 1 Collusion Fraudulent Financial Statement Schemes Five types of Interview & Interrogation Evidences from India Evidences from India

SLO - 2 Fraud Triangle in Court The Capital Forum Joe Wells Ten Commandments for Effective Interviews

Case Book Case Book

S – 10 SLO - 1 Meta Model

Detection of Fraudulent Financial Statement Schemes

Steps in the Admission Seeking Interview Brief Cases Brief Cases

SLO - 2 Fraud Casebook Deterrence of Financial Statement Fraud Judging Deception Brief Cases Brief Cases

S – 11 SLO - 1 Case Studies Case Studies Case Studies Case Studies Case Studies SLO - 2 Case Studies Case Studies Case Studies Case Studies Case Studies

S – 12 SLO - 1 Major Case Study Major Case Study Major Case Study Major Case Study Major Case Study SLO - 2 Major Case Study Major Case Study Major Case Study Major Case Study Major Case Study

Learning Resources/Reference books

1. Forensic Accounting and Fraud Examination Book by Mary-Jo Kranacher and Richard Riley

2. Forensic Accounting and Fraud Investigation for Non-Experts Book by Howard Silverstone and Michael sheetz. 3. A Guide to Forensic Accounting Investigation book by Steven L. Skalak, Thomas W. Golden.

4. Fraud auditing and forensic accounting book by Jack Bologna. 5. Forensic Analytics: Methods and Techniques for Forensic Accounting

Investigations book by Mark J. Nigrini

Learning Assessment

Bloom’s

Level of Thinking




Level 1 Remember

30% 30% 30% 30% 30% Understand

Level 2 Apply

40% 40% 40% 40% 40% Analyze

Level 3 Evaluate

30% 30% 30% 30% 30% Create


Course Designers Experts from Industry Experts from Higher Technical Institutions Internal Experts Krishna Moorthy V., Director, Hrudya Ad Conser Pvt. Ltd. Krishna Moorthy V., Director, Hrudya Ad Conser Pvt. Ltd. Dr. S. Tamilarasi

Mr. Ravi Shankar K., Founder & Faculty – CIMA, ACCA & CMA, SSB Global Academy

Dr. N. Vasudevan, Assistant Professor, Department of Commerce, RMK Vivekananda College [email protected]

Mr. Aashiek Cheriyan


Course Code

PCM21G01T Course Name

FINANCIAL MANAGEMENT AND POLICY Course

Category G Generic Elective Course

L T P C

3 0 0 3




The purpose of learning this course is to: Learning Program Learning Outcomes (PLO)

CLR-1 : To understand the basic concepts of financial Management with practical 1 2 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

CLR-2 : To study the scope and objectives of financial management

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CLR-3 : To familiarize with the capital budgeting techniques. CLR-4 : To understand preparation of EBIT-EPS Analysis

CLR -5: To know the various methods of dividend policy.



CLO-1 : Apply the basic concepts of financial management with practical knowledge 3 95 95 H M H H H H H H L H L M L H H CLO-2 : Efficient implication of concepts and techniques of capital budgeting techniques 3 95 95 H H H H H H H H H H L H L H H

CLO-3 : Make a decision about the investment and dividend 3 95 95 H H H H H H H H H H L H L H H

CLO-4 : Ascertain the methods of preparation of leverage. 3 95 90 H H H H H H H H H H L H L H H CLO -5: Apply the methods and techniques of dividend policy. 3 95 95 H H H H H H H H H H L H L H H

Duration

(hour) 9 9 9 9 9

S-1 SLO-1

Nature- scope of financial management Objectives of financial management

An overview of cost of capital Specific and WACC

Theories of capital structure Net income approach

Optimal capital structure Determinants of capital structure in practice

constant rupee dividend policy constant dividend payout policy

SLO-2 Financial decision making Types of financial decisions

Financial leverage Operating leverage Net operating income approach MM approach

Forms of dividends smooth stream dividend policy

S-2 SLO-1

Finance as a strategic function Role of finance manager

Combined leverage practical problems with solution-NI Theories of relevance and irrelevance of dividend in firm valuation

Corporate restructuring

SLO-2 Agency problem Stock price maximisation and agency

Evaluation of financial plans EBIT practical problems with solution-NOI Walter’s model Mergers

S-3

SLO-1 Alternatives to stock price maximization Share holders’s wealth maximsation

EPS analysis Master table for EPS calculation

practical problems with solution-NOI Solved problems with Walter’s model Acquisitions

SLO-2 Risk-return framework for financial decision making.Nature-significance of capital budgeting.

practical problems with solution-EBIT practical problems with solution-NOI Gordon’s Model Mergers and Acquisitions Types

S-4 SLO-1

kinds of capital budgeting decisions Steps involved in capital budgeting decisions.

practical problems with solution-EBIT practical problems with solution-NI Solved problems with Gordon’s Model sources of takeover gains

SLO-2 Cash flow estimation practical problems with solution-EBIT practical problems with solution-NI MM Hypothesis valuation and financing of M&As

S-5 SLO-1 Capital budgeting techniques practical problems with solution-EPS practical problems with solution-NI Solved problems MM Hypothesis valuation and financing of M&As SLO-2 Solved problems ARR practical problems with solution-EPS practical problems with solution-NOI practical problems with solution valuation and financing of M&As


S-6 SLO-1 Solved problems Payback period practical problems with solution-EPS practical problems with solution-NOI practical problems with solution Leveraged buyouts

SLO-2 Solved problems Discounted Payback period

Solved problems in EBIT practical problems with solution-NOI Relevance of dividend policy under market imperfections

Spin offs

S-7 SLO-1 Solved problems NPV Solved problems in EBIT

practical problems with solution-MM Approach

Traditional and Radical position on dividend DemergerContemporary issues in financial management.

SLO-2 Solved Equivalent annual NPV IRR problems IRR

Solved problems in EBIT practical problems with solution-MM Approach

Issues in dividend policy Recent issues in financial management

S-8 SLO-1 Incremental IRR and Modified IRR. Solved problems in EPS

practical problems with solution-MM Approach

Types of dividend polices in practice Challenges Faced by Financial Manager

SLO-2 Solved problems payback period Solved problems in EPS Traditional approach practical problems with Gordon’s Model solution Trends and Issues in Financial Management

S-9 SLO-1 Solved problems NPV Solved problems in EBIT and EPS

practical problems with solution- Traditional approach

practical problems with Walter’s model solution Major Problem faced by Global Financial Manager

SLO-2 Solved problems IRR and NPV Solved problems in EBIT and EPS practical problems with solution- Traditional approach

practical problems with MM Hypothesis solution Recent reforms in financial management

Learning Resources

1. Khan, M.Y & Jain, P.K Financial Management: Text, Problems and Cases, Tata McGraw Hill. 2. Pandey, I. M., Financial Management, Vikas Publishing.

3. Chandra, P. Financial Management, Tata McGraw Hill. 4. Van Horne, James C., “Financial Management and Policy”, Prentice Hall, Delhi.

Learning Assessment

Bloom’s

Level of Thinking




Level 1 Remember

30% 30% 30% 30% 30% Understand

Level 2 Apply

40% 40% 40% 40% 40% Analyze

Level 3 Evaluate

30% 30% 30% 30% 30% Create

Total 100 % 100 % 100 % 100 % 100 %



1. Shelly Director Tej Financial services chennai 1. Dr. Stalin Shelly Associate professor Dr. Shankar

2. Lakshmi Narayan Manager Ray consultant, Chennai 2. Manoharen Associate professor RKMVC Dr. M. Jeevarathinam


Course Code


CORPORATE LAW Course


L T P C

3 0 0 3

Pre-requisite Courses Nil Co-requisite Courses Nil Progressive Courses Nil Course Offering Department Commerce Data Book / Codes/Standards Nil

Course Learning Rationale (CLR): The purpose of learning this course is to: Learning Program Learning Outcomes (PLO) CLR-1 : To know corporate law and its impact on corporate 1 2 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 CLR-2 : To provide the students an opportunity to learn the fundamentals of corporate laws

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CLR-3 : To offer the concepts to real life business and to become efficient Management. CLR-4 : To gain Knowledge about the professional opportunities in Law management. CLR-5 : To understand laws like FEMA, Competition Act and Intellectual Property Laws

CLR-6 : To gain better understanding about intellectual property rights


CLO-1 : Familiarize the companies act 2013 3 80 70 L H H H L M H L L L M H L M H

CLO-2 : SEBI, awareness and financial literacy to the investors 3 85 75 M H L M L M H L M L M H L M H CLO-3 : Knowledge on FEMA and FERA 3 75 70 M H M H L M H L M L M H -L M H CLO-4 : Have practical knowledge about online trading to the students 3 85 80 M H M H L M H L M L M H L M H

CLO-5 : Practical difficulties to maintain essential commodities in India 3 85 75 H H M H L M H L M L M H L M H

CLO-6 : Acquiring skills relating to environmental protection 3 80 70 L H H H L M H L L L M H L M H


S-1 SLO-1 company-definition and meaning SEBI 1992 Essential commodities act 1955 Background of IT act 2000 Intellectual property rights

SLO-2 Importance and nature of company BSE Background of commodities act Definition, meaning Introduction, meaning

S-2 SLO-1 Companies act 2013 NSE Objectives of commodities act Digital signature Literacy and arts work SLO-2 Objectives of companies act 2013 Sensex , Nifty Features of commodities act Electronic signature Industrial products

S-3 SLO-1 Companies act 1956 Board of SEBI List of commodities act Methods of digital signature Trade secrete SLO-2 Difference between 1956&2013 act Objectives of SEBI Act1992 Consumer protection act 1986 Penalties for offences Layout design

S-4 SLO-1 Formation of company Background of SEBI Introduction, meaning List of offers under the IT act 2000 Geographical indication

SLO-2 Steps for company formation Powers of SEBI Objectives of the act Environment protection act 1986 Patent object

S-5

SLO-1 Lab 1: to view the MCA21MOA Lab 4: Registration procedure Function of SEBI

Lab 7: visit the court Need for protection act 1986

Lab 10: to learn about IT Objectives of Environment

Lab 13: to know how to apply patents Trade mark

SLO-2 Clauses of MOAProcedure for changes in MOA FEMA act 1999Background of

FEMA act

Features of act 1986 Rights of consumers

Powers of central government Appointment of officers

Major types of IPR Chain activities of IPR

S-6 SLO-1 Clauses of AOA Transaction regulated by FEMA District level Duties of officers Indian patent

SLO-2 Procedure for changes in AOA Foreign exchange transaction State level of consumer protection council

Types of pollution Types of patent

S-7 SLO-1 Meeting, meaning, definition Objectives of FEMA act

National level consumer protection council

Cause for environment pollution Patent act 1970 and amendment

SLO-2 Types of meeting Major provision of FEMA act 1999 Member of council Rules and regulation Amendment 186,1911,1970,1999to 2005 S-8 SLO-1 Directors, meaning FERA regulation The competition of act 2002 Powers to regulate the pollution Copy right act


Legal position on director Powers of FEMA act 1999 Benefits of the act Prevention of measures Copy right act 1957 objectives

SLO-2 Modes of appointment of directors Powers and functions of director

Function of FEMA act 1999 Board of management of FEMA

Types of competition Features of competition act 2002

Control the pollution Abatement of environment

1957 as amended in 1983, 1984 and Amendment 1992, 1994, 1999

S-9 SLO-1

Problems on - Duties of director Liabilities of director

Member removal from office Visit the SEBI

Objectives of competition law and policy Competition commission

Methods of abatement of pollution Protection of animals

Trade mark act 1999 Objectives of act

SLO-2

DIN Removal of director

Ask to know the open demat account Involve with trading activities

Powers of Competition commission Who can apply the commission

Hazardous of wildlife Protection to wild animals

Importance of act Procedure to obtain certificate

Learning Resources

1. Kapoor, N.D. (2012) Company law Sultan Chand, New Delhi

2. Bare acts,, all edition, bar council, all years 3. Saravanavel (2004), Company Law, Himalaya Publication, New Delhi.

4. Gonga.PPS, (2010) Company Law, S. Chand, New Delhi.

5. Avtar Singh (2008), Company Law, Mohan law House, New Delhi.

Learning Assessment

Bloom’s

Level of Thinking




Level 1 Remember

30% 30% 30% 30% 30% Understand

Level 2 Apply

40% 40% 40% 40% 40% Analyze

Level 3 Evaluate

30% 30% 30% 30% 30% Create


1. Prof. Dr. K. N. Ramasamy, Managing Director, RR Academy (P) Ltd. 1. Dr.S.Rajamohan, Profesor & Director, AIM Alagappa University 1. Dr.D.Durairaj,

2. Mr. Ravishankar K Founder & Faculty - CIMA, ACCA&CMA SSB Global Academy 2. Dr. P. Murugan HoD, R.K. Govt Arts College 2. Dr.T. Sasikumar


Course Code


BRAND MANAGEMENT Course


L T P C

3 0 0 3




The purpose of learning this course is to: Learning Program Learning Outcomes (PLO)

CLR-1 : To understand Meaning and importance of brand management 1 2 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

CLR-2 : To educate the brand management strategies

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CLR-4 : To study the Key concept of brand management

CLR-5 : To impart the knowledge on the elements of brand management CLR-6 : To understand impact made by the brand on the consumers



CLO-1 : Knowledge on discipline of brand 3 80 70 L H M H L M H M L L M H L M H CLO-2 : Awareness on the new emerging concept of ethical brand product management 3 85 75 M H L M L M H M M L M H L M H CLO-3 : Familiar with brand recognition is the primary requirement at the point of purchase 3 75 70 M H M H L M L M M L M H L M L

CLO-4 : Knowledge on successful brand positioning from retailers 3 85 80 M H M H L M L M M L M H L M L

CLO-5 : Familiar with story of organization growth 3 85 75 H H M H L M L M M L M H L M L CLO-6 : Knowledge on creating online brand of your product 3 80 70 L H - H L M L M L L M H L M L


S-1 SLO-1 Introduction to Brand - Define Brand identity – Define Launching new brands Brand Extension – Meaning Industrial and business to business branding

SLO-2 Development of Branding Models of brant Identity Defining the brand’s platform Why brand extension? Branding in industrial and busines to business market

S-2 SLO-1 Unbranded goods

Elements of brand identity example and case studies

Determine typical products Merits and demerits of brand extension

Effect of brand industrial buying decision

SLO-2 Brand as Reference or Awareness Concept of brand identity Prism Brand campaign or product campaign

Choosing the right brand extension Service brand

S-3 SLO-1

Brand as a bundle of ideas , thoughts, and images or personality

Jeon Noel kapferer pyramidal model of the brand

Band language and territory of communication

Category – related brand extension Retailing brand

SLO-2 From products to Brands Aakers framework of brand identity Choosing a name of strong brand Unrelated brand extension Retelling brand strategies

S-4 SLO-1 Companies logos Factors affecting identity

Gaining recognition and brand awareness

Economic consequences of brand extension

Failures in brand – product relationship

SLO-2 Challenge of distribution of own brand Source of identity Taking distributors into account Experimental studies on brand extension

Corporate brand and products

S-5 SLO-1 Brand building Tools Brand image – Define Sustaining brand long term Typology of brand extension Guidelines for building retail brands

SLO-2 Concept, importance and characteristics of brand management

Kapfererer ‘s Model of brand image Renovation and Innovations Brand portfolios and market segmentation

Indian retail scene

S-6 SLO-1 Developing to new ideas to products and brands: case studies

Brand Gap Invest in communication Case of industrial brand Indian retail brand building


SLO-2 Obstacles to the branding principles Roles of Metaphors in delivering brand image

Remain within the mainstream price Distributors own – brand portfolios On line branding

S-7 SLO-1

Elements of brand management Brand - positioning, , ,

Decoding brand image ( ZMET) Control the distribution system Types of brand transfers Advantages’ of E- branding

SLO-2 equity Constituents of brand image Create entry barriers From Raider to Twix Strategies for effective online branding

S-8 SLO-1 awareness, Celebrity Reinforce brand loyalty From Philips to whirlpool Recent trend in online branding

SLO-2 identity Imagery From brand equity to consumer equity

From GE to belck & decker Impact of online retail branding

S-9 SLO-1 personality, Users status Respecting brand contract From Chambourcy to Nestle Factor affecting online retail brand

SLO-2 communication, image Health as a Brand identity – case studies

Tools for brand communication – case studies

Key factor of successful brand transfer Limitation of online retail brand

Learning Resources

1. Mahim sagar, Deepali singh, D P Agrawal, Achintya gupta – Brand management,

Ane book pvt .Ltd New Delhi 2009 2. Jean – noel kapferer – strategic brand management, kogan page india private limited

New Delhi 2008

3. Ranjeet Verma , Brand management – University science press , first edition 2009

4. Y LR Moorrthi ,Brand management – Vikas publishing house pvt ltd New Delhi 2008

5. https://www.bing.com/search?q=brand+management+pdf+free+download&cvid=ffb8c3ce7c814f41971777209dc616a3&pglt=43&FORM=ANSPA1&PC=HCTS

6. https://www.bing.com/search?q=impact+of+brand+managemnt+pdf&cvid=f9f798199452472ea46a747f994d38eb&FORM=AN

AB01&PC=HCTS

Learning Assessment

Bloom’s

Level of Thinking


CLA – 1 (10%) CLA – 2 (10%) CLA – 3 (20%) CLA – 4 (10%)#

Theory


Level 1 Remember

30% 30% 30% 30% 30% Understand

Level 2 Apply

40% 40% 40% 40% 40% Analyze

Level 3 Evaluate

30% 30% 30% 30% 30% Create

Total 100 % 100 % 100 % 100 % 100 %



1. Sivasankar , [email protected] , Teleperformance global service , 1. Dr.A.Kadhar Lal M.B.A., M.Com.,M.Phil.,Ph.D., The New College (Autonomous), Mail:[email protected] 1. Dr.S.AntonyraJ

2. Suresh Karthick , Company – Hellmann worldwide logistics 2. Dr . N. Premila , Queen Mary ‘s (Autonomous) , [email protected] 2. Dr.D.Durairaj,



Course Code


INTELLECTUAL PROPERTY RIGHTS Course


L T P C

3 0 0 3



Course Learning Rationale (CLR): The purpose of learning this course is to: Learning Program Learning Outcomes (PLO) CLR-1 : To enlightening and understanding the basic concepts Intellectual Property Rights 1 2 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

CLR-2 : To manage the Intellectual Property Rights

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CLR-3 : To educate the factors influence Intellectual Property Rights

CLR-4 : To make aware the IPR Process CLR-5 : To enlighten the structure of IPR CLR-6 : To impose the role of IPR


CLO-1 : Apply the basic concepts of understanding the Intellectual Property rights 3 80 70 L H M H L M H H L L M H L H M CLO-2 : Efficient management of Intellectual Property Rights 3 85 75 M H L M L M M H M L M H M H M CLO-3 : Known influence factors of IPR 3 85 70 M H M H L M H L M L M H M L M

CLO-4 : Ascertain the Intellectual Property Rights 3 75 80 M H M H L M M L M L M H M L M

CLO-5 : Know the structure of Intellectual Property Rights 3 85 75 H H M H L M H L M L M H L L M CLO-6 : Develop the knowledge of Intellectual Property Rights 3 80 70 L H - H L M H L L L M H H L M


S-1 SLO-1 Introduction to IPR Patents – Definition Trademarks – Definition – Meaning Copyrights – Introduction- meaning

Cyber law issues – Role and liabilities of IPR in India

SLO-2 Meaning and need of IPR Kind of inventions protected by patent Rights of Trademarks Evolution of Copyrights Criminal laws – data safety – online privacy

S-2 SLO-1 Types of IPR Patentable and Non-patentable Invention Requirement of Trademarks

Rights and protection covered by copyrights

Health Privacy –Freedom of expression and human rights

SLO-2 Its Pros and Cons Process and product Patent Kind of signs used in Trademarks Why the copyrights need protection? Net neutrality – national security

S-3 SLO-1 Industrial Property-need of IPR Legal requirement for patent Types of Trademarks Law of Copyrights Geographical Indication of goods - Meaning

SLO-2 Artistic and Literary Property Granting of Patent Pros and cons of Such types Implementation of laws in copyrights Evolution of Geographical indication of good

S-4 SLO-1 Sui-Generis Systems Rights of Patent – Exclusive Purpose of Trademark Fundamental of copyrights Types of Geographical indication of goods

SLO-2 Requirement of IPR Patent –application Functions of Trademark Originality of material Pros and cons of each types

S-5 SLO-1 Rationale for Protection of IPR Process of Patent –searching a patent Trademark protection Rights of reproduction Why GI is need

SLO-2 Basics for Protection of IPR Drafting of Patent Process of Trademark protection Rights to perform the work publicly Requirement of GI – How FI Processed

S-6

SLO-1 Impact of IPR on development - Resources support IPR - Health – agriculture and genetic

Filing of Patent – Requirement of Patent Process

Trademark Registration – Phases of Registration

Copyrights Ownership issues – Obtaining the copyright registration

How GI Processed – Phases of GI and its elements – GI Laws in India

SLO-2 Factors influence on the development of IPR Types of Patent application – Patent documentation – Specification and claim

Acquisition of trademark rights – Procurement requirement

Registration process of Copy rights – Notice of copy rights

Traditional Knowledge – Indigenous – Medical – Bio prospecting – Need for Protection


S-7 SLO-1 Intellectual property rights in India Management of IP Assets and Portfolio Protectable matter International Copy right law

Industrial design – Protection requirement- Institutional Capacity – IP policy – Legislation

SLO-2 Genesis and development Commercial Exploitation of IP Trademark protectable process Infringement of Copy rights under Copy Rights Act

IPR administration and Institutions

S-8 SLO-1 IPR on aboard Assignment –licensing – infringement Selecting the trademark Related rights – meaning TRIPS agreement

SLO-2 Important elements of IPR Different layers of the international system Evaluating the trademark Distinction between related rights and copy rights

Assisting developing countries to implement TRIPS

S-9 SLO-1 International organisation agencies National-regional Options Trademark Registration Celebrity rights Implementing TRIPS

SLO-2 Treaties of International Organisation agencies

International Options Processes of Registration of Trademark

Academic- integrity or plagiarism : Intellectual theft

IP in Bilateral and Regional Agreement

Learning Resources

1. Intellectual Property Rights- Khushdeep Dharni and Neeraj Pandey

2. Copyrighting Culture- Ronald V. Bettig

3. Intellectual Property Enforcement- Xuan Li, Carlos Maria Correa- published by Edward Elgar

4. Practical Approach to intellectual Property Rights- Rachna Singh Puri, Arvind Viswanathan- published by

I.K. International Publishing House Pvt. Ltd

5. Intellectual property right, Deborah, E. BoDcboux, Cengage leam'ng

Learning Assessment

Bloom’s

Level of Thinking




Level 1 Remember

30% 30% 30% 30% 30% Understand

Level 2 Apply

40% 40% 40% 40% 40% Analyze

Level 3 Evaluate

30% 30% 30% 30% 30% Create


Course Designers


1. Mr. Ravishankar K, Founder & Faculty - CIMA, ACCA & CMA, SSB Global Academy 1. Dr. N. Vasudevan, Assistant Professor, Department of Commerce, RMK Vivekananda College [email protected]

Dr. G. Sangeetha

2.Mr. Dayakar Murthy Regional Head - Business Development,ISDC 2. Dr. J. Srinivasan, Associate Professor, Rajeswari Vedachalam Govt., Arts College, Chengalpattu

Ms. T. Muthukalyani



Course Name Employability Skills

Course Category

A Ability Enhancement Course L T P C

1 0 0 1

Pre-requisite Courses Nil Co-requisite Courses Nil Progressive Courses Nil Course Offering Department Career Development Centre Nil



Learning


CLR-1: develop contextual approach to acquire new vocabulary 1 2 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 CLR-2: establish clear relationship between words

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CLR-3: identify problems

CLR-4: learn the fundamental skills to solve problems CLR-5: acquire experience of attending group discussion and personal interview CLR-6: equipping students with necessary employability skills



CLO-1: determine the accurate meanings of words 2 80 75 H H H H H H H H H H M H H H H

CLO-2: recognise parallel relationship between words 2 80 70 H H H H H H H H H H M H H H H CLO-3: learn to solve problems 2 75 70 H H H H H H H H M H M H H H H CLO-4: understand and applies problem solving skills learned. 2 80 75 H H H H H H H H H H M H H H H

CLO-5: inculcate professional communication through Interviews & Group Discussions 2 80 70 H H H H H H H H H H M H H H H CLO-6: acquirenecessary skills for successful career 2 80 75 H H H H H H H H H H M H H H H


S-1 SLO-1 Time & work Time, speed, distance Permutation and combination Probability Geometry and Mensuration

SLO-2 Solving problems Solving problems Solving problems Solving problems Solving problems

S-2 SLO-1 Perspective on Issues Critical Reasoning Synonyms Antonyms Word Analogy SLO-2 Perspective on Issues Critical Reasoning Synonyms Antonyms Word Analogy

S-3 SLO-1 Resume preparation Group Discussion Mock GD Interview Techniques Mock PI SLO-2 Resume preparation Group Discussion Mock GD Interview Techniques Mock PI

Learning Resources

1. Quantitative aptitude by Dinesh Khattar 2. Ramachandran and Karthik, From Campus to Corporate, India, PEARSON Publication, 2016.

3. Verbal Advantage – Ten Easy Steps to a Powerful Vocabulary – Charles Harrington Elster 4. Barron’s GRE


Learning Assessment

Bloom’s

Level of Thinking



Level 1 Remember

30 % - 30 % -

30 % -

30 % -

30 % -

Understand

Level 2 Apply

40 % -

40 % -

40 % -

40 % -

40 % -

Analyze

Level 3 Evaluate

30 % -

30 % -

30 % -

30 % -

30 % -

Create Total 100 % 100 % 100 % 100 % 100 %

# CLA – 4 can be from any combination of these: Assignments, Seminars, Scientific Talks, Mini-Projects, Case-Studies, Self-Study, MOOCs, Certifications etc.,

Course Designers

Experts from Industry Internal Experts

1.Mr. Ajay Zenne, Career Launcher,[email protected] 1. Dr.P.Madhusoodhanan, SRMIST 2. Dr. A Clement, SRMIST

3. Dr.M.Snehalatha, SRMIST 4. Dr.Jayapragash J, SRMIST

2.Mr.Pratap Iyer, Study Abroad Mentors, Mumbai,[email protected] 5. Mr. Harinarayana Rao, SRMIST 6. Mr. P Priyanand, SRMIST

7. Mrs. Kavitha Srisarann, SRMIST




Course Code

PCM21P01L Course Name

MOOC Course

Category P Project Work / Higher technical Institutions

L T P C 0 0 0 2


Course Offering Department Commerce Data Book / Codes/Standards Nil Guidelines for MOOC:

1. Students can choose any of the online courses in Finance.

2. On successful completion of the courses through online exams conducted by National Testing Agency (NTA), the scores awarded will be submitted to COE and Credits to be obtained in the particular semester

3. The following are the few online courses which are offered in SWAYAM Platform from January 2020.

S. No. Course Title Course Co-ordinator Offered By 1 Advanced Corporate Strategy R. Srinivasan and Sai Yayavaram IIM-B

2 Banking and Financial Markets: A Risk Management Perspective P C Narayan IIM-B 3 Behavioral and Personal Finance Abhijeet Chandra IIT-KGP NPTEL 4 Brand Management Preeti Krishnan Lyndem IIM-B

5 Business Analytics for Management Decision Rudra P Pradhan IIT-KGP NPTEL 6 Business Planning & Project Management Dr. Ravi Ahuja Savitribai Phule Pune University, Pune CEC 7 Business Statistics Mukesh Kumar Barua IIT-R NPTEL

8 Business Analytics and Data Mining Modeling Using R Gaurav Dixit IIT-R NPTEL 9 Consumer Behaviour Srabanti Mukherjee IIT-KGP NPTEL

10 Consumer Buying Behaviour Ashish Hathi L.N. Welingkar Institute of Management Development & Research 11 Creating Happy and Meaningful Career Dr. Ramya Ranganathan IIM-B 12 Customer Relationship Management Shainesh G IIM-B

13 Design Thinking - A Primer Ashwin Mahalingam and Bala Ramadurai IIT-M 14 Direct Tax - Laws and Practice Dr. Subhrangshu Sekhar Sarkar Tezpur University CEC 15 Effective Business Communication N Bringi Dev and Rakesh Godhwani IIM-B

16 Engineering Econometrics Rudra P Pradhan IIT-KGP NPTEL 17 Entrepreneurship C Bhaktavatsala Rao IIT-M 18 Finance for Non-Finance Jayant K. Oke Savitribai Phule Pune University, Pune CEC

19 Financial Accounting and Analysis Padmini Srinivasan IIM-B 20 Financial Institutions and Markets Jitendra Mahakud IIT-KGP NPTEL

21 Financial Management CA Amita Bissa Jai Narain Vyas University, Jodhpur CEC 22 Financial Management for Managers

Anil K. Sharma IIT-KGP NPTEL 23 Financial Statement Analysis and Reporting

24 Foundation Course in Managerial Economics Barnali Nag IIT-KGP NPTEL 25 Fundamentals in Banking and Insurance Dr. Girija Shankar Savitribai Phule Pune University, Pune CEC 26 Fundamentals of Business and Accounting for Managers Dr. Pradeep P. Prajapati Department of Economics, Gujarat University, Ahmedabad CEC

27 Fundamentals of Financial Management Dr. Rupali Sheth Savitribai Phule Pune University, Pune CEC 28 Global Marketing Management Prof. Zillur Rahman IIT-R NPTEL 29 Infrastructure Planning and Managements Ashwin Mahalingam IIT-M NPTEL

30 Innovation and Start-up Policy Rahul K. Mishra IILM Institute for Higher Education IIM-B 31 Integrated Marketing Management R Srinivasan IISc-B NPTEL

32 Intellectual Property Rights: A Management Perspective Damodaran A IIM-B


33 Introduction to Banking and Financial Markets P C Narayan IIM-B 34 Introduction to GST Anirban Ghosh Netaji Subhas Open University IGNOU

35 Introduction to Managerial Economics Subhashish Gupta IIM-B 36 Introduction to Marketing Essentials Ashis Mishra IIM-B

37 Introduction to Marketing Management - 1 Dr. Nambram Amulkumar Manipur University CEC 38 Introduction to Operations Research G. Srinivasan IIT-M NPTEL 39 Introduction to Retail Management Ashis Mishra IIM-B

40 Introduction to Stochastic Processes Manjesh hanawal IIT-B NPTEL 41 Introduction to System Dynamics Modeling Jayendran Venkateswaran IIT-B NPTEL 42 Management Accounting for Decision Making M S Narasimhan IIM-B

43 Management of Commercial Banking Jitendra Mahakud IIT-KGP NPTEL 44 Management of Inventory Systems Pradip Kumar Ray IIT-KGP NPTEL 45 Management of New Products and Services Jayanta Chatterjee IIT-K NPTEL

46 Managerial Skills for Interpersonal Dynamics Santosh Rangnekar IIT-R NPTEL 47 Managing Innovation Rishikesha T Krishnan and Vinay Dabholkar IIM-B

48 Managing Change in Organizations KBL Srivastava IIT-KGP NPTEL 49 Manufacturing Competitiveness Shishir Bharadwaj Quality Council of India IIM-B 50 Marketing Analytics Swagato Chatterjee IIT-KGP NPTEL

51 Marketing Research and Analysis-II J. K. Nayak IIT-R NPTEL 52 Marketing and Innovation Smitha Girija IILM Institute for Higher Education IIM-B 53 Modelling and Analytics for Supply Chain Management Kunal Kanti Ghosh & Anupam Ghosh IIT-KGP NPTEL

54 New Product Development Ganesh N Prabhu IIM-B 55 Operations Management B Mahadevan IIM-B 56 Operations Research Bibhas C. Giri Jadavpur University CEC

57 Organizational Design: Creating Competitive Advantage Sourav Mukherji IIM-B 58 Organizational Behaviour Dr. Nilam Panchal B.K. School of Business Management, Gujarat University CEC 59 Predictive Analytics Dinesh Kumar IIM-B

60 Principles of Human Resource Management Aradhna Malik IIT-KGP NPTEL 61 Production and Operation Management Rajat Agrawal IIT-R NPTEL

62 Quality Design and Control Pradip Kumar Ray IIT-KGP NPTEL 63 Quantitative Marketing Research Prithwiraj Mukherjee IIM-B 64 Retail Management Dr. Yamini Karmarkar & Dr. Geeta Nema Devi Ahilya Vishwavidyalaya, Indore CEC

65 Services Marketing: A Practical Approach Biplab Datta IIT-KGP NPTEL 66 Services Marketing: Integrating People Technology Strategy Zillur Rahman IIT-R NPTEL

67 Simulation of Business Systems: An Applied Approach Deepu Philip IIT-K NPTEL

68 Six Sigma Jitesh J Thakkar IIT-KGP NPTEL 69 Statistics for Business Economics Dr. Manharlala N. Patel Department of Statistics, University School of Sciences, Gujarat University, Ahmedabad, India CEC 70 Strategic Management P D Jose, Rejie George Pallathita & Sai Yayavaram IIM-B

71 Strategy and the Sustainable Enterprise P D Jose IIM-B 72 Supply Chain Analytics Rajat Agrawal IIT-R NPTEL

73 Supply Chain Management Dr. P. Chitramani Avinashilingam Institute for Home Science and Higher Education for Women, CEC 74 Total Quality Management - I Raghu Nandan Sengupta IIT-K NPTEL

Any other course offered by UGC Recognized Institutions can also be pursued by the student with prior approval from the Head of the Department


Learning Assessment

Continuous Learning Assessment

(50% weightage)

Final Evaluation

(50% weightage)

Review – 1 Review – 2 Project Report Viva-Voce

MOOC 20% 30 % 30 % 20 %


Course Code

PCM21S03L Course Name

MINI PROJECT WORK Course

Category S Skill Enhancement Course

L T P C 0 0 8 4



Guidelines:

Students should undergo a detail mini research project, and should be submitted by the end of the semester.

The field of specialization is Human Resources, Marketing, Finance and related commerce and management based topics.

The project work should be neatly presented in not less than 60 pages and not more than 70 pages.

Paper Size should be A4 and 1.5 line spacing should be used for typing the general text.

The general text shall be justified and typed in the Font style - Times New Roman and Font Size: 12 for text. Subheading shall be typed in the Font style (Font: Times New Roman/ Font Size: 14 for headings)

The report should contain the details regarding Introduction, Review of the literature, Conceptual framework, Research methodology, Analysis and interpretation, Finding suggestion and conclusion.

The report should be professionally prepared and the candidate should submit periodical report of the project to the supervisor.

Two reviews will be conducted before the Viva Voce. Each candidate should submit one hardcopy and a soft copy in CD to the Department.



Review – 1 Review – 2 Project Report Viva-Voce Mini Project Work 20% 30 % 30 % 20 %


SEMESTER IV

Course Code

PCM21P02L Course Name

PROJECT Course

Category P Project / Higher technical Institution

L T P C 0 0 24 12



Guidelines:

Students should undergo a detail research project, and should be submitted by the end of the semester. Project is the compulsory component of the syllabus to bridge the gap between theory and practice.

The field of specialization is Human Resources, Marketing, Finance and related commerce and management based topics.

The project work should be neatly presented in not less than 100 pages and not more than 120 pages.

Paper Size should be A4 and 1.5 line spacing should be used for typing the general text.

The general text shall be justified and typed in the Font style - Times New Roman and Font Size: 12 for text. Subheading shall be typed in the Font style (Font: Times New Roman/ Font Size: 14 forheadings)

The report should contain the details regarding Introduction, Review of the literature, Conceptual framework, Research methodology, Analysis and interpretation, Finding suggestion and conclusion.

The report should be professionally prepared and the candidate should submit periodical report of the project to the supervisor.

Two reviews will be conducted before the Viva Voce. Each candidate should submit one hardcopy and a soft copy in CD to the Department.

Project Evaluation and viva voce – Internal Examination – 100 Marks Project Evaluation and viva voce – External Examination – 100 Marks Total Marks - 200 Marks

If a candidate fails to submit the Project Work or fails to appear for the Viva Voce Examination then the Candidate should submit or appear only in the next academic year, even semester. Project Viva-Voce Examination will be conducted only in during even semester.

After the Evaluation of the project report the hard copy will be returned to the candidate.



Review – 1 Review – 2 Project Report Viva-Voce Project 20% 30 % 30 % 20 %