Semester I ACF1506 : FINANCIAL MANAGEMENT

Transcription

1 Semester I ACF1506 : FINANCIAL MANAGEMENT To introduce the student to fundamentals of Finance with special emphasis on Corporate Financial Management, Working capital management and Capital Structure Decisions as well as Developing skills for interpretation of business information and application of financial theory in financing related decisions Introduction: Meaning, Finance Function, Scope, Importance and Objectives of Financial Management Statement of Financial Information and Techniques of Analysis Ratio analysis: Solvency, Liquidity, Profitability, Du-point market value measures, I Time Value of Money - Discounting and Compounding Capital Budgeting: Risk Analysis, Capital Rationing. II Working Capital Management Short term finance and planning V Cost of Capital and Raising of capital Financial leverage and capital structure optimal capital structure Foreign exchange markets and exchange rate risks Recent Developments. 1. Financial Management: I. M. Pandey 2. Fundamentals of Financial Management: Prasanna Chandra 3. Fundamentals of Financial Management: Ramesh K. S. Rao 4. Essentials of Managerial Finance : Weston & Brigham 5. Financial Management: Khan & Jain 6. Fundamentals of Financial Management: James C. Van Home Activities Planned: Lectures and solving practical problems with case studies and exposure to annual reports.

2 Semester I BBA1504 : COMPUTER APPLICATIONS-II I II V Introduction to Accounting Packages Presentation of vouchers, invoice, Maintenance of inventory records, Maintenance of accounting books and final accounts, financial report generation. Practical using tally accounting software E-Commerce and E-Business Systems The Development of E-commerce, E-commerce Marketing, E-commerce Security Issues, E- commerce Security Requirements, E-commerce Legal Considerations, International Legal Considerations in E-commerce, E-commerce Implementation Costs, Online Auctions Including E-Bay, Customer Service Expectations of the E-commerce Experience, Any E-commerce related case-study Web Technologies for E-Commerce Introduction to Web programming languages, HTML, ASP, ASP.NET, JSP, PHP, AJAX etc *Discuss about either ASP.NET or JSP or PHP and have a small group project of web application related to e-commerce. Enterprise Resource Planning Enterprise-An Overview, Introduction to ERP, Basic Concepts of ERP, Risks and Benefits of ERP, ERP and Related Technologies, ERP Marketplace and Marketplace Dynamics, ERP- Functional Modules, ERP Implementation Basics, ERP Implementation Life Cycle, ERP Package Selection, ERP (Implementation) Transition Strategies, ERP Implementation Process, ERP Project Teams, Consultants, Vendors, and Employees, Success & Failure Factors of an ERP Implementation, ERP Operation & Maintenance, Maximizing the ERP System, ERP and ebusiness, ERP, Internet and WWW-ERP II, Future Directions and Trends in ERP 1. Tally User Manual (Unit 1) 2. E-Commerce The cutting Edge of Business, K.K.Bajaj & D. Nag TMH (unit 2) 3. Electronic Commerce, David Kosiur PHI (Unit 2) 4. The E- Business (R)evolution, Daniel Amor Pearson Education Asia. (Unit 2) 5. Internet Marketing E-Commerce and Cyber Loss, Asit Narayan & L.K.Thakur Authorspress (Unit 2) 6. (for HTML, PHP, AJAX) (Unit 3) 7. (ASP.NET) (Unit 3) 8. (JSP) (Unit 3) 9. Enterprise Resource Planning - ALEXIS LEON (McGrawHill India) (Unit 4)

3 Semester I BBA1501 : CONSUMER BEHAVIOUR I Introduction to Consumer Behavior Meaning, Rationale, Scope and subject matter of Consumer Behavior-Applications of Consumer Behavior [Marketing & Non-Marketing Implications of Consumer Orientation] Concept and Significance of Consumer Satisfaction. Consumer Decision Making Concept, Consumer Decision Process Model, Types of Decision Process, Diagnosing Consumer Behavior, Marketing Implications of various stages of consumer Decision making II V Individual and Environmental determinants of Consumer Behavior Cultural and Social Aspects of Consumer Behavior, [Culture. Sub-Culture, Social Class. Reference Groups, Role & status] Personal and Psychological Aspects of Consumer Behavior [Family, Personality, Perception. Learning, Motivation, Beliefs] - Consumer Adoption and Diffusion Processes Consumer Behavior and Marketing Strategies (practical Learning) Case studies and practical learning on: CB and Marketing philosophies CB and Market segmentation, -Product Strategy,-Pricing strategies, -promotion strategies 1. Shieffman and Kanuk: Consumer Behaviour Prentice Hall of India (Pvt.) Ltd. IVth or later Edition. 2. Louden, Bitta Della L; Consumer Behaviour Britt. Studet Handerson : Consumer Behaviour 4. Engel and Blackwell: Consumer Behaviour 5. Jagdish Sheth: Consumer Behaviour 6. Satish Batra; Consumer Behaviour 7. Cross & Hill: Industrail Marketing 8. Havaldar:lndustrail Marketing 9. J. Paul Peter and Jerry.C.Olson-Consumer Behavior and Marketing Strategy

4 Semester I ACF1507 : INDIRECT TAXES I II V 1. INTRODUCTION TO INDIRECT TAXES : Introduction to Indirect taxes including Comparison between Direct Taxes and Indirect Taxes, Advantages and Disadvantages of Indirect Taxes, Constitutional validity and legal frame work etc. 2. GUJARAT VALUE ADDED TAX: Introduction of State-Level VAT in India, VAT vs. Old Sales Tax, Definitions, Liability to pay VAT, Classification of Goods, Input Tax Credit, Tax Invoices, Composition Tax Schemes, Types of Registrations & Registration Procedure, Payment of Tax, Filing of Returns, Books & Records to be maintained, VAT Audit, Levy of penalties for various defaults. CENTRAL EXCISE DUTY Nature of Excise Duty, Legislative History, Levy and Collection of Excise Duties under the Central Excise Act, 1944; Legal effects of Notifications, Tariff Advises, Trade Notices, Types of Excise Duties, Excisable Goods, Classification of Goods, Valuation of Goods, Registration, Provisions relating to CENVAT credit, Time and Manner of Payment of Excise Duties, Filing of Returns, Exemptions for Small Scale Industries. SERVICE TAX Provisions of the Finance Act, 1994 as amended from time to time, Service tax Concepts and General Principles, Meaning of service, Charge of Service Tax, Negative list, services covered under Mega Exemptions, Declared services, Point of taxation, Reverse Charge Mechanism, Valuation of taxable services, Registration procedure, Payment of service tax and filing of returns, Provisions relating to CENVAT Credit, Levy of Penalties for various defaults, Provisions relating to Small Service Providers. CUSTOMS DUTY Introduction, Nature, levy and collection of Customs Duties, Types of Customs Duties, Procedures for import and export of Goods, special provisions regarding baggage, goods imported or exported by courier and post, Various Export Promotion Schemes. 1. STUDENTS GUIDE TO INDIRECT TAXES BY BANGER YOGENDRA, BANGER VANDANA & SODHANI VINEET 2. INDIRECT TAXES-LAW & PRACTICE BY V.S.DATEY-TAXMAN PUBLICATIONS-NEW DELHI 3. CENTRAL EXCISE LAW MANUAL BY R.K.JAIN-CENTAX PUBLICATIONS P LTD 4. THE GUJARAT VALUE ADDED TAX ACT, 2003 BY R.P.SHAH-THE TAX PUBLICATION 5. SERVICE TAX READY RECKONER BY P.L.SUBRAMANIAN-SNOW WHITE PUBLICATION

5 Semester I BBA1502 : MANAGING BUSINESS INNOVATIONS I II V Introduction Concept and Definition Need and Importance Evolution of Innovation Innovation, Invention, Creativity, Strategy Sources of Innovation Pillars of Innovation Types and Models of Innovation Process of Innovation Planning Implementation Evaluation Innovation and Market Benefitting from Innovation Imitation to innovation Capturing value from innovation Competitive advantage Innovation Management Managing Innovations Managing under uncertainties Organization structure and Innovation Operation Management and Innovation Failures and Problems of Innovation Building capabilities in Business Innovation Important Trends in Business Innovation Role of Government in Innovation 1. Innovation Management and New Product Development By Paul Trott (Pearson) 2. Entrepreneurship and Innovation By Michael Morris, Kuratko and Covin (Cengage Learning) 3. Managing Global Innovation By Yves Doz and Keeley Wilson (Harward Business Review Press) 4. The Management of Technology and Innovation By White and Bruton (Cengage Learning) 5. The New Age of Innovation By C.K. Prahlad and M.S. Krishnan (Tat McGraw Hill) 6. Technology Strategy by Scott Shane (Pearson)

6 CREDIT 2 Semester I BBA1503 : LOGISTIC MANAGEMENT HOURS 30 I II V Introduction Concept, Definition and System Logistics and Supply Chain Management Marketing and Logistics interface Objects of Logistic Management Functions of Logistics Management Importance and Advantages Logistic Mix (Domestic) Forecasting Material Handling System Inventory Control Warehousing and Storage System Transportation Packaging Logistic Mix (International) Shipping Logistic and Process Shipping Documents INCO terms Export and Import Documentation and Process Bill of Lading Statutory Requirements Logistic Organisation Need for Logistic Oranisations Drivers of Oranigsatinal Structure Principles of Organsiation Designs Role of Logistics Managers Outsourcing Considerations 1. Logistic Management by S.K. Bhattacharya (S. Chand) 2. Logistic Management by V.V. Sople (Pearson) 3. Logistic Management by S.A. Aliawadi and Rakesh Singh (Prentice Hall of India) 4. Logistic Management and Supply Chain Management by Martin Christoper (Prentice Hall of India) 5. Foreign Trade Policy and Procedures by R.K. Jain 6. Central Excise Tariff and Manual 7. Custom Tariff and Procedure 7 hrs. 9hrs. 9 hrs. 5 hrs.

7 ACF1508 : PERSONAL FINANCE CREDIT 2 Semester I HOURS 30 To equip students with the basic knowledge of Personal Finance for planning and achieving better living standards. Personal Finance : Introduction, Goals Significance of Personal Financial Management Personal Financial Statements (Income Statement and Balance Sheet ), Evaluating Financial Progress 8 hrs. I Financial Planning and Budgeting: Introduction, Process, Family Cash Budget Plans to achieve Financial Goals Tax Planning for Personal Income 8 hrs. II Savings and Investment: Introduction, Evaluating Savings Plans Investment Avenues Insurance : Life, and Non Life (General) Insurance 7 hrs. V Retirement Planning Life-cycle Investing Application of Time value of money in personal Financial Planning 7 hrs. 1. Personal Finance: Kapoor, Dlabay & Hughes ( McGraw-Hill College ) 2. Personal Finance: Michael Joehnk & Lawrence Gitman (South-Western Cengage Learning) 3. Guide to Personal Finance : A Life Time Programme of Money Management - Richard J. Stillman ( PH ) 4. Personal Finance - Arthur J. Keown ( PH ) 5. Personal Finance - Robert S. Rosefsky ( John Wiley ) 6. Personal Financial Planning ( ICFAI Textbook ) Activities Planned : Case Studies, Field Survey, Audio video shows, PPPs. Etc.

8 ACF1509 : AUDIT AND ASSURANCE CREDIT 3 Semester I HOURS Introduction : Principles of Auditing, Definition, An overview of Auditing & Assurance Standards (SA), Objects (with reference to SA), Advantages and different classes of Audit. Qualities of a Good Auditor. Preparations before commencement of Audit, Audit Programme (with reference to SA), Audit Notebook, Audit Files, Working papers (with reference to SA). 2. Internal Control system. I 1. Meaning and Object of Vouching (with reference to SA). Vouching of various types of transactions. 2. Meaning of Verification and Valuation, Verification and Valuation Principles, Verification and Valuation of Assets and Verification of Liabilities. 3. Peer Review and Audit Committee. 15 hrs. Provisions of The Companies Act, 2013 relating to: 1. Appointment, Reappointment, Remuneration and Removal of Auditors, II Qualifications and Disqualifications of Auditors. 2. Rights, Powers, Duties and Liabilities of an auditor. 3. Independent Auditors Report. Note : Amendment/s or replacement in the Auditing Standards and Relevant Acts and Rules would be considered as a part of the syllabus. 1. Auditing and Assurance ArunaJha (Taxmann) 2. Auditing Principles and Practice Ravindra Kumar Virendra Sharma (PHI) 3. Principles and Practice of Auditing P.G. Saxena (Himalaya Publishing House) 4. Practical Auditing B.N. Tandon (S.Chand&Co.Ltd.) 5. Auditing Principles and Practice S.D. Sharma (Taxmann) 6. Student Guide to Auditing Standards D.S. Rawat (Taxmann) 7. Study Material of IPCC of Institute of Chartered Accountants of India subject Auditing &\Assurance. 15 hrs. Activities planned : Discussion of Real CASE studies and Annual Reports, Expert Talks