HOLY CROSS COLLEGE(AUTONOMOUS) TIRUCHIRAPALLI 2. …

HOLY CROSS COLLEGE(AUTONOMOUS) TIRUCHIRAPALLI – 2.

SPECIFIC OUTCOMES OF LEARNING SEMESTER – II

FINANCIAL ACCOUNTING - II

NO.OF HOURS : 5 MARKS: 100

NO.OF CREDITS: 5 CODE: U15CO2MCT02

UNIT-1

GENERAL OBJECTIVE:

1. To enable the students to understand the methods of charging Depreciation and

preparation of Insurance Claims.

The student,

- defines depreciation

- recalls different methods of providing depreciation

- differentiates between reserve and provision

- understand the meaning of important terms in Insurance Claims like Average Clause,

indemnity period, standard Turnover, short sales and under insurance

- with the available data as on the date of fire, calculates value of stock

- recalls the formulae for calculation of Claims under loss of stock and loss of profit policies

UNIT II

GENERAL OBJECTIVE:

To enable the students to understand the preparation of accounts from incomplete records

The student,

- defines single entry system

- identifies the features of single entry system

- differentiates between Single entry and Double entry system

- determines the profit or loss under Statement of affairs method

- Prepares Trading and Profit and Loss account and Balance Sheet (Final accounts) under

conversion method.

UNIT-III

GENERAL OBJECTIVE:

To enable the students to understand the Accounting procedure for Branch accounts and

Hire purchase system

SOLS:

The student,

- recalls the entries under Debtor system, and stock and Debtor system for finding out the

profit.

- identifies the principles for calculation of interest under different circumstances in Hire

purchase system

- Enumerates the accounting procedure when there is default and partial or complete

repossession.

UNIT-IV

General Objective:

To develop skills in the calculations of ratios and preparation of Partnership accounts during

Admission and Retirement of a Partner.

SOLS:

The student,

- Identifies the new profit sharing ratio, sacrificing ratio & Gaining ratio

- makes adjustments regarding revaluation of assets and liabilities

- deals with goodwill during Admission and retirement of a Partner.

UNIT : V

General Objective:

To provide knowledge about the system of accounting death of a partner and

dissolution of a firm

SOLS:

The student,

- makes adjustments regarding revaluation of assets and liabilities

- deals with goodwill on the death of a Partner.

- recalls the accounting procedure on the dissolution of the firm

(when one partner and all the partners become insolvent)

*******

HOLY CROSS COLLEGE (AUTONOMOUS) TIRUCHIRAPALLI – 2.

SPECIFIC OUTCOMES OF LEARNING - SEMESTER – II

BUSINESS LAW

HOURS: 5 CODE: U15CO2MCT03

CREDITS: 4 MARKS: 100

UNIT : I

General Objective:

To enable the students to understand the Law of Contract.

SOLS:

The student,

-states the law of contract

-identifies the essential elements of a valid contract

-recalls the different types of contract

-recalls the terms offer, acceptance and their rules

-differentiates between general offer & specific offer

-identifies when communication of offer, acceptance and revocation is complete

-states the meaning of consideration and the rules as to consideration

-recalls the exceptions to the rule ‘No Consideration’ No Contract’.

-identifies the parties who have the capacity to contract

-describes the rules governing agreements with minors, persons of unsound mind and other

-persons not capable of entering into a contract.

UNIT : II

General Objectives:

To enable the student,

1. To understand some of the essential elements of a contract -----free consent, Legality of object,

void agreements and contingent contracts.

2. To understand the law relating to discharge, remedies for breach of contract

SOLS:

The student,

-states the meaning of ‘free consent’

-distinguishes between a)Fraud and misrepresentation b) Coercion and undue influence

-recognizes the circumstances under which the consideration or object is unlawful

-differentiates unlawful agreements from illegal agreements

-states the agreements which are opposed to public policy

-recognizes the void agreements

-states the meaning and essentials of a contingent contract

-identifies the parties who must perform the contract and who can demand performance

-recognizes the time and place of performance

-identifies the remedies for breach of contract

UNIT : III

General Objectives

To enable the student,

To understand Quasi contract, some special contracts – Indemnity & Guarantee, Bailment &

Pledge and the law relating to Limited Liability Partnership.

SOLS:

The student,

-identifies the remedies for breach of contract

-recalls Quasi contract and the different kinds of Quasi contracts.

-distinguishes between a contract of indemnity and guarantee

-identifies the rights of a surety

-recalls the various modes by which a surety is discharged

-identifies the contract of Bailment and its essential elements

-identifies the rights and duties of Bailor and Bailee

-distinguishes between general lien and particular lien

-recalls the rights and obligations of a finder of lost goods

-recognizes the termination of bailment

-differentiates between bailment and pledge

-recalls the rights and duties of a Pawnor and Pawnee

-recognizes when non-owners can create a valid pledge

-defines LLP

-identifies the salient features of LLP

-recalls the difference between LLP and partnership

UNIT : IV

General Objectives:

To enable the students to understand

The law relating to Agency, Cyber Laws and Right to Information

SOLS:

The student,

-identifies an agent and the essential elements of agency

-classifies the different kinds of agents

-recalls the duties and rights of the agent and Principal

-recognizes the rules regarding delegation of authority by an agent—sub agent, Co agent

-analyses the position of Principal and agent in relation to third parties – Named Principal,

-unnamed Principal and Undisclosed Principal

-recognizes when an agent is personally liable

-describes the provisions relating to the termination of agency

-understands the meaning cyber laws

-understands the meaning of Right to information

UNIT V

General Objectives:

To enable the students to understand

Law relating to Sale of Goods, under the Sale of Goods Act, 1930.

SOLS:

The student,

-recalls a “contract of sale’ and the essentials of a contract of sale

-distinguishes between a contract of sale and an agreement to sell

-recalls the term ‘goods’ and the classification of goods

-describes the implied conditions and warranties of contract of sale

-recalls the rules regarding passing of property in goods

-recognizes when non-owners can sell the goods

-recalls the rules as to the delivery of goods

-recognizes the rights and duties of a buyer

-identifies the rights of an unpaid seller:

a) Against the goods

b) Against the buyer personally.


SPECIFIC OUTCOMES OF LEARNING - SEMESTER – II

COMMERCE ALLIED 3: BUSINESS ORGANISATION

(I B.Com A & B & I BBA)

HOURS: 4 CODE: U15CO2AOT03


UNIT : I

General Objective:

Objectives:

To enable the students to understand the basic concepts of Business Organizations

To help the students to know the significances of different forms of businesses and factors

influencing their establishments.

UNIT- I

-Define Business

-State the objectives of a Modern Business

-Explain about the essential characteristics of a business

-Elaborate the qualities of a successful business man

-Does promotion is important in an Organisation? State why.

-Elucidate the stages in promotion of a business enterprise.

-Discuss the problems in promotion of a business enterprise.

UNIT-II

- State the factors that are to be considered in selection of form of Business Organisation

- “One man Organisation is the best form of Organisation in the Universe”, explain why?

- Explain the Advantages and Disadvantages of a Partnership Deed.

- Discuss the various kinds of partners.

- Why registration of a firm made compulsory?

- What are the consequences when a firm is not registered?

- Distinguish between partnership and joint stock company`

- What do you mean by Articles of Association? State its contents and procedure to alter it.

- Define prospectus and its contents.

- What is Public Utilities? Explain its characteristics.

- Elucidate the special kind of problems faced by the public utilities.

- Give a brief outline about achievements of public enterprises.

- Write a note on the problems faced by the public enterprises.

- Define Cooperative enterprise and explain its features.

- State the types of Cooperatives in India with current examples.

- Define One man Company

UNIT- III

- Define MNC.

- State the dominance of MNCs in India with current examples.

- What are the merits and Demerits of MNCs?

- Define Globalization and the stages of Globalization.

- What are pros and cons of Globalization?

- Does Globalization is advantageous for Indian business? State how?

UNIT- IV

- What is an industry?

- State the factors influencing the location of an Industry.

- Briefly explain the primary and secondary factors under Weber’s Deductive Theory and

under Sargent florence’s Inductive Theory.

- Give a brief outline about the factors influencing the size of an Industry.

- Explain the procedure for obtaining provisional and permanent registration under DIC.

- Elucidate the various schemes by which financial assistance is provided by DIC’s.

- Give a brief outline about SIPCOT and its functions.

UNIT- V

- What is meant by Combinations and state its advantages.

- State the types of Business Combinations.

- Briefly explain the motives and benefits of Mergers and Acquisitions.

- Give a note on “How corporate strategies are helpful for Business Organizations”

- Elucidate the regulations of Mergers and takeovers in India.

**********


SPECIFIC OUTCOMES OF LEARNING

SEMESTER – IV

BANKING THEORY LAW & PRACTICE

HOURS : 5 CODE : U15CO4MCT06


General Instructional Objectives:

To provide an understanding of banking law and practices

To provide basic knowledge of the recent trends in banking.

UNIT : I

General Objective:

To enable the students to understand the functions of commercial banks and RBI

SOLS:

The student,

- identifies the functions of commercial banks and central banks

- describes the concept of credit creation

- recalls the organisation and functions of RBI

- identifies the methods of credit control

- recalls the business of banking companies and control over management

- recognises the prohibition of certain activities in relation to banking companies

Level of testing:- Knowledge and understanding.

UNIT : II

General Objectives:

1. To enable the students to understand the relationship between the banker and the

customer.

SOLS:

The student,

- defines the terms banker and customer

- recognizes the relationship between banker and customer

- recalls the special features of the general relationship,

obligation and the rights of banker.

2. To enable the students to understand the different types of accounts.

SOLS:

The student,

- identifies the different types of accounts – Fixed, Savings Current and Recurring

- recalls the procedure for opening and closing the accounts

- illustrates different forms used in the operation of bank account

- recognizes the legal aspects of entries in the pass book

- identifies the special types of account holders: minor, married women, trustee,

administrators and executors, and joint account.

Level of testing:- Knowledge and understanding

UNIT : III

General Objectives:

1. To enable the students to understand the features of negotiable instruments and to

understand the rules for payment of cheques.

SOLS:

The student,

- defines negotiable instrument

- recalls the features of cheques

- defines holder and holder in due course

- differentiates between holder and holder in due course

- recalls payment in due course

2. To enable the students to understand the concept of crossing.

SOLS:

The student,

- recalls the meaning of crossing

- illustrates different types of crossing – general, special, account payee, not-negotiable.

3. To enable the students to understand the concept of endorsement.

SOLS:

The student,

- defines endorsement

- illustrates different kinds of endorsement

- recalls the general rules of endorsement.

Level of testing :– Knowledge & Understanding

4. To enable the students to understand the precautions to be taken by the paying banker

SOLS:

The student,

- recalls the precautions to be taken by the paying banker

- identifies material alteration

- recalls the reasons for the refusal of the payment of cheques

- recognizes the statutory protection to the paying banker

5. To enable the students to understand the rules for the collection of cheques.

SOLS:

The student,

- recognizes the legal position of the collecting banker

- recalls the statutory protection to the collecting banker

- identifies the liability of the collecting banker

- recalls the duties of the collecting banker.

Level of testing – Knowledge.

UNIT : IV

General Objectives:

1. To enable the students to understand the principles of good lending.

SOLS:

The student,

- recalls the principles of good lending

- identifies the systems of financing

- recalls the factors limiting the level of bank’s advances.

2. To enable the students to understand the different modes of creating charge.

SOLS:

The student,

- identifies different modes of creating charge – Lien, pledge,

mortgage and hypothecation.

3. To enable the students to understand the different types of securities.

SOLS:

The student,

- recalls the general principles of secured advances

- recognizes different types of securities (i.e.) goods, documents of title to goods, life

insurance policies, real estate and fixed deposit receipt and government securities.

Level of testing – Knowledge.

UNIT V

General Objectives:

To enable the students to understand the recent trends in banking

- defines the term E- banking and Internet banking, telephone banking and mobile banking.

- recognizes the various functions of an ATM and cash machine

- states the meaning of Electronic money and Electronic fund transfer system

- defines RTGS, NEFT, MICR

- lists out the importance of KYC norms.

- recalls the functions of clearing house

- recalls Indian Financial Network

- Recalls customer grievance redressal and Ombudsman.

* * * * * *


SPECIFIC OUTCOMES OF LEARNING - SEMESTER – IV

COST ACCOUNTING

HOURS : 5 CODES : U15CO4MET01

CREDITS : 5 MARKS : 100

General Objective:

To enable the students to understand the basic principles of Cost Accounting.

To develop skills in the preparation of Cost Accounts.

UNIT : I

General Objective:

To enable the students to understand the basic cost concepts and

preparation of cost sheet, tenders and quotations.

SOLS:

The student

- defines the terms, cost, costing and cost accounting

- recognizes the scope of cost accounting

- recalls the objectives of cost accounting

- differentiates between cost and financial accounting

- recalls the methods of costing

- recalls the techniques of costing

- identifies the important cost concepts: Cost Centre, Cost unit

- recalls the different Classifications of cost

- prepares the cost sheet.

- prepares tenders and quotations.

UNIT : II

To enable the students to understand the importance of material cost and material control.

- recognizes the importance of purchase control

- recognizes the importance of stores control

- recalls the important techniques of material control

- a) Various levels of material b) Perpetual Inventory system

- c) ABC analysis d) EOQ

- recognizes the importance of issues control

- prepares stores ledger using different methods of pricing the issue of materials,

FIFO, LIFO, Average price method and Base Stock method

UNIT : III

General Objective:

To enable the students to understand the different methods of accounting for labour cost and

overheads cost.

SOLS:

The student,

A:

- distinguishes between Direct and Indirect Labour

- calculates labour turnover

- recalls the treatment of idle time and overtime

- computes the labour cost

- Calculates wages under the various systems of wage payment, premium and bonus plan

B:

- classifies overheads

- defines allocation, apportionment and absorption of overheads

- recalls the methods of allocation and apportionment of overheads

- recalls the methods of absorption of overheads.

- identifies the methods of absorption of manufactory overheads.

- Calculates the machine hour rate

- Recalls activating based costing.

UNIT : IV

General Objective:

To enable the students to understand contract costing and process costing.

SOLS: The student,

A

- defines contract costing

- recalls the meaning of retention money, cost plus contracts, escalation clause,

work in progress.

- Lists out the various types of contracts and prepares the contract account.

B

- defines process costing, normal loss, abnormal loss and abnormal gain

- Prepares process accounts (excluding inter process profit and equivalent production).

UNIT : V

General Objective:

- To enable the students to understand service costing and transport costing and

preparation of reconciliation statement.

SOLS:

The student,

A

- defines service costing

- ascertains the cost of transport undertakings

B

- identifies the need and causes for differences between the profits as per cost and financial

accounts

- Prepares the Reconciliation Statement.

* * * * **


SPECIFIC OUTCOMES OF LEARNING - SEMESTER IV

ALLIED OPTIONAL 5: CREATIVE ADVERTISING

HOURS : 4 CODE : U15CO4AOT06

CREDITS : 4 MARKS:100

General objective:

To enable the students to understand the etiquettes of advertising

To introduce to the students the use of modern technology in making

advertisement

Unit I:

-Defines advertising and its functions

-Discusses the benefits of advertising to manufacturers, middlemen, and the society

-Discusses the need and advantages of creative advertising

-Recalls the meaning of advertisement copy and its classifications

-Briefs the elements and values of an advertisement copy

-Classifies headlines and provides guidelines for framing headlines

-Recalls the meaning of copywriting

-Describes advertising design and its elements

-Discusses the principles of a good advertisement design

-Recalls the meaning of advertisement layout and its principles

Unit II:

-Defines communication and its process

-Discusses response hierarchy models:

a) AIDA, Hierarchy of effects, Innovation Adoption and Communication model

-Discusses advertising planning and its developmental process

-Recalls the attractive elements in advertising

-Discusses the significance of capturing audience attention

-Discusses controlling, zapping and zipping

-Defines advertising budget and factors affecting advertising budget

-Discusses advertising budget process

Unit III:

-Discusses the strategies for designing print advertisements

-Discusses advertisement production process

-Discusses forms and styles of television commercials

-Discusses production process of radio commercials

-Discusses production process of web advertising

Unit IV:

-Discusses the various types of media with their pros and cons

-Defines media planning

-Describes the process of developing a media plan

-Describes the components of a media plan

-Describes elements of media strategy

-Defines public relations

-Discusses the role of public relations in society

-Discusses the pros and cons of measuring effectiveness

-Discusses the methods of measuring advertising effectiveness

Unit V:

-Discusses the basics of Photoshop

-Describe the usage of Photoshop for drawing with a pen tool

-Describe the usage of Photoshop for photo retouching and enhancing

-Describe the usage of Photoshop for colour correction and touch-ups

-Describe the usage of Photoshop for designing a web

-Describes the usage of Maya in animation and texturing

*******



LABOUR LAWS

HOURS : 4 CODE: U15CO4AOT07


General objective:

To enable the students to understand the need for Labour Laws and the special features of labour

legislations.

UNIT : I

SOLS:

The student,

- Understands the need for Labour laws

- Identifies the scope and objects of Labour Laws

-Defines various terms under the Factories Act 1948

-Recalls the provisions relating to the Health ,Safety ,Welfare of the employees

-Understands the provisions regarding Working hours of women and young children

-Recalls the provisions relating to Annual leave with wages

-Points out the Penalties under the Factories Act 1948

UNIT- 2

SOLS:

The student,

- Defines various terms under the Workmen Compensation Act 1923

Evaluates the Defenses available to employers before passing of the Workmen Compensation Act

1923

- Identifies the Amount of compensation available to the employees.

- Evaluates the provisions regarding Occupational diseases.

UNIT-3

SOLS:

The student,

- Recalls the Definitions under The Payment of Wages Act, 1936(with amendments)

- Understands the Rules for payment of wages

- Recalls the provisions regarding Deductions from wages and Maintenance of registers &records

- Understands the provisions regarding appointment of Inspectors

- Evaluates the provisions regarding Appeals.

- Understands the provisions under Payment of Minimum Wages Act 1948

UNIT-4

SOLS:

The student,

- Understands the Meaning Industrial dispute

- Understands the Objectives of Industrial dispute Act

- Recalls the Definitions under Industrial dispute Act

- Evaluates the provisions relating to Relief notice of charge in condition

- Understands the meaning of Grievance and Settlement authority

- Recalls the provisions regarding Reference of dispute and Arbitration

- Evaluates the provisions relating to Strikes, lock Outs and Layoff

- Recalls the Special provisions of Retrenchment

- Identifies the Unfair labour practices.

UNIT -5

SOLS:

The student,

- Recalls the Definitions under The Trade Union Act, 1926

- Evaluates the legal provisions of Registration of trade Unions

- Identifies the provisions regarding maintenance of the Funds of trade unions

- Evaluates the rights and liabilities of registered trade unions

-Understands the Penalties under Trade Union Act 1926.

*******


SPECIFIC OUTCOMES OF LEARNING - SEMESTER IV

ALLIED OPTIONAL -- 5- FINANCIAL SERVICES

HOURS : 4 CODE : U15CO4AOT08

CREDITS : 4 MARKS : 100

UNIT - I

INTRODUCTION TO FINANCIAL SERVICES & MERCHANT BANKING.

The student,

1. recalls the meaning of Financial Services.

2. lists the features of Financial Services.

3. identifies the importance of Financial Services.

4. recognises the scope of the Financial Services.

5. identifies the new Financial Products & Services.

6. defines Merchant Banking.

7. differentiates Commercial and Merchant Banking.

8. recognises the services rendered by a Merchant Banker.

9. recalls the details of penalty in case of default by Merchant Banker.

10. recognises the scope of Merchant Banking in India.

UNIT – II

VENTURE CAPITAL. & LEASE FINANCING.

The student,

1. recalls the meaning of Venture capital

2. defines a Venture Capital company.

3. recognises the features of Venture capital.

4. recalls the mechanism of disinvestment.

5. recognises the scope of Venture capital.

6. identifies the importance of Venture capital.

7. defines a Lease

8. identifies the steps involved in a Leasing transaction

9. recalls the types of Lease

10. differentiates Financial and Operating lease.

11. recognises the advantages and disadvantages in Leasing

12. identifies the contents of a Lease Agreement.

13. recalls the problems in leasing in India.

UNIT -- III

FACTORING AND FORFAITING

The student,

1. defines Factoring

2. recognises the Modus operandi of the Factoring scheme.

3. identifies the contents of a Factoring Agreement.

4. recognises the general functions of Factoring service

5. recalls the types of Factoring

6. identifies the benefits of Factoring

7. recognises the Factoring services in India.

8. defines Forfaiting

9. differentiates Forfaiting and Factoring

10. identifies the benefits and drawbacks of Forfaiting

UNIT -- IV

SECURITISATION OF DEBT

The student,

1. defines Securitisation

2. recalls the securitisable assets

3. identifies the types of securities

4. recognises the Modus operandi of Securitisation

5. identifies the benefits of Securitisation

6. differentiates Securitisation and Factoring services

7. recalls the problems in Securitisation of debts in India.

UNIT -- V

MUTUAL FUNDS & CREDIT RATING

The student,

1. defines a Mutual Fund

2. identifies the types of Funds

3. recognises the importance of Mutual Funds

4. identifies the structure of the Mutual Fund operation

5.identifies the facilities available for the investors

6. recognises the investor rights

7. identifies the factors to be considered by investors in the selection of Fund

8. Mutual funds performance and reasons for slow growth in India.

9. defines Credit Rating

10. recalls the functions of Credit Rating

11. identifies the features of Credit Rating

12. recognises the benefits of Credit Rating

13. identifies the important Credit Rating agencies in India

14. recognises the Credit Rating symbols of CRISIL, ICRA & CARE.

*****



BCA- BASICS OF ACCOUNTING



UNIT : I

General objective:

To enable the students to understand the Accounting procedure.

To enable the students to prepare documents of accounts .

SOLS:

The student,

- understands the meaning of accounting

- identifies the various accounting concepts and conventions

- recognizes the rules of double entry system

- determines the items related to Personal, Real and Nominal accounts

- applies the accounting principles for Journal, Ledger and Trial Balance preparation

UNIT : II

SOLS:

The student,

- recognizes the need for preparing Trading and Profit and Loss accounts

- identifies the items related to final accounts statements

- prepares Trading and Profit and Loss account and Balance Sheet

- recalls the different types of subsidiary books.

- prepares Sales book, Purchases book, & Three Column Cash book.

UNIT : III

The student,

understand the meaning of Depreciation

- recognizes the reasons and causes for depreciation

- identifies the different Methods of depreciation

- prepares the entries and ledger accounts under Straight Line Method, Written Down Value

Method and Annuity Method.

UNIT : IV

SOLS:

The student,

- identifies the different types of errors

- recognizes the errors disclosed by Trial balance and not disclosed by Trial balance

- prepares the rectifying entries for one-sided errors and double sided errors.

- understands the meaning of Suspense Account

- learns to close the Suspense Account using rectifying entries

UNIT : V

SOLS:

The student,

- understand the meaning of Computer Accounting

- enumerates the areas of Application of Computer in Accounting,

- describes the advantages of Computers and Computer Accounting

- understands the meaning and features of Algorithm,

- recognizes the requisites of an Effective Algorithm

**********



CONSUMER BEHAVIOUR

NO.OF HOURS: 4 CODE: U15CO4AOT10

NO.OF CREDITS: 3 MARKS: 100

COURSE OBJECTIVE:

To enable the students to understand the concepts of consumer behavior and buying

behavior of consumers and their decision making process.

UNIT: I

Defines consumer behavior

Recalls the scope of consumer behavior

Recognizes importance of consumer behavior

Recognizes factors influencing consumer behavior

Explains evolution of consumer behavior

Describes interdisciplinary nature of consumer behavior

UNIT : II

Defines buying behavior

Recalls the meaning of buying motives

Recognizes buying roles and types of buying behavior

Describes consumer decision making process

Explains models response hierarchy, Black Box, Howard Seth

Discusses Product Adoption model and The Model of Family Decision Making.

UNIT : III

Recalls the meaning of needs

Recognizes the types and systems of need

Describes consumer learning

Explains theories of learning

Discusses measures of consumer learning

Recalls meaning and nature of personality

Describes types of consumer self- image

Elaborates on dynamic of perception

Examines consumers perceived images of products and services

Understands the role of attitude in consumer behavior

Examines the strategies of attitude change

Elaborates on designing persuasive communication

UNIT : IV

Defines group

Lists selected consumer- related reference group

Identifies family decision making and consumption related roles

Gives meaning of social class

Classifies social class categories

Discuss lifestyle profile of social class

Explains social class mobility

Discusses how culture satisfies needs

Discusses importance of sub cultural segmentation

Elaborates on cross- cultural consumer analysis

Explains importance of opinion leadership

UNIT : V

Define diffusion of innovation

Explains diffusion process

Classifies adopter categories

Elaborates stages in adoption process

Describes profile of the consumer innovator

Discusses Multiplicative Innovation Model (MIA)

******



ORGANISATIONAL BEHAVIOUR

HOURS: 4 CODE: U15CO4AOT11

CREDITS:3 MARKS: 100

COURSE OBJECTIVE:

To enable the students to understand the concepts and structure of organizational behaviour.

UNIT I :

Defines Organisational behaviour

Discusses the objectives of Organisational behaviour

Discusses the importance of Organisational behaviour

Describes the nature or characteristics of Organisational Behaviour

Discusses the scope of Organisational behaviour

Discusses the role and the fundamental concepts of Organisational behaviour

Discusses the findings of Hofstede

Discusses the challenges and opportunities of Organisational behaviour

Discusses the organisational behaviour in a global context

Discusses the key elements of Organisational behaviour

UNIT II:

Discusses the biographical characteristics

Discusses the meaning for ability

Discusses the classification of ability

Defines personality

Discusses the characteristics of personality

Discusses the dimensions and the determinants of personality

Discusses the types and the theories of personality

Defines learning and its features

Discusses the factors determining learning

Discusses the steps in learning

Defines perception and its characteristics

Discusses the factors influencing perception

Defines values and its characteristics

Discusses the types of values

Defines attitudes and its characteristics

Discusses the types and the sources of attitudes

Describes the cognitive dissonance theory

UNIT III:

Defines motivation

Discusses the meaning for participative management

Discusses motivation through performance based compensation

Discusses the types of Job redesigning

Discusses the meaning of stress

Discusses the features of stress

Discusses the causes of stress

Discusses the consequences and stress management strategies

UNIT IV:

Defines group behaviour

Discusses the classification of group

Discusses the stages of group development

Discusses group decision making

Discusses the behaviour in Group decision making

Discusses the methods of Group decision making

Discusses the techniques of group decision making

UNIT V:

Defines leadership

Defines Power

Discusses the sources of power

Defines power tactics and types

Discusses the meaning of coalition

Discusses the meaning for organisational politics

Defines organisational conflict

Discusses managing inter group conflicts

Defines organisational culture

Describes creation of culture and sustaining the culture

Discusses the forces of organisational change

Discusses the resistance to change

Discusses the implementation of change

Defines Organisational Development and its objectives

Describes the OD interventions.

*****


SPECIFIC OUTCOMES OF LEARNING – SEMESTER IV

SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT



UNIT I

INTRODUCTION TO INVESTMENT

- recalls the meaning and definition of investment

- recalls the meaning of speculation and gambling

- recognizes the differences between speculation and investment

- recognizes the objectives and importance of an investment

- determines the features of an investment program

- recalls the investment process.

- narrates the various investment alternatives

UNIT– II

FINANCIAL MARKETS IN INDIA

- determines the relationship between new issues market and stock market

- determines the functions of new issue market

- determines the methods of floating new issue and parties involved in new issue market

- narrates the features and functions of stock exchange, and NSE

- recalls the functions of Stock Exchanges

UNIT – III

FUNDAMENTAL ANALYSIS

- recalls economic analysis

- recalls industry analysis

- recalls company analysis

UNIT – IV

TECHNICAL ANALYSIS

- recalls the meaning and assumptions of technical analysis

- narrates the differences between fundamental analysis and technical analysis

- narrates the Dow theory

- recalls the important chart patterns in technical analysis.

UNIT-V

PORTFOLIO CONSTRUCTION &MANAGEMENT

- states the meaning of portfolio construction

- identifies the methods of diversification

- recalls the portfolio revision

- recalls meaning of portfolio management

- elucidates the process and principles of portfolio management

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SPECIFIC OUTCOMES OF LEARNING - SEMESTER – VI

MANAGEMENT ACCOUNTING

HOURS: 6 CODE :U15CO6MCT12

CREDITS: 5 MARKS : 100

General Objectives: To enable the students to apply

i) the tools of financial statement analysis

ii) the techniques of marginal costing and budgetary control.

UNIT : I

SOLS: The student,

- defines Management Accounting

- recalls the scope of Management Accounting

- Differentiates among Management Accounting, Financial Accounting and Cost Accounting

- understands the methods of analysis of financial statements

- prepares Comparative Statements and Common Size Statements

- computes trend percentages

- understands the meaning and significance of ratio analysis

- evaluates the limitations of ratio analysis

- understands the methods of calculating ratios.

- computes ratios from the given information

- prepares balance sheet from the given ratios

UNIT : II

SOLS: The student,

- recalls the concept of fund

- understands the significance of funds flow analysis

- identifies the transactions which involve change in working capital

- prepares the schedule of changes in working capital

- calculates funds from operation

- prepares the statement of sources and applications of funds

- evaluates the limitations of funds flow analysis

- recalls the concept of cash

- calculates cash from operation as per AS 3 Revised

- prepares the cash flow statement as per AS 3 Revised

- evaluates the significance and limitations of cash flow analysis

UNIT : III

SOLS: The student,

- recalls the technique of marginal costing

- brings out the differences between marginal costing and absorption costing

- evaluates the significance and limitations of marginal costing

- recalls the concepts of contribution, P.V. ratio and breakeven point

- calculates BEP

- explains the role of marginal costing in decision making

- solves problems involving alternative decision making

UNIT : IV

SOLS: The student,

- recalls the concept of budget and budgetary control

- prepares sales budget, purchase budget, production budget,

overheads budget, fixed and flexible budget, cash budget and master budget

UNIT: V

SOLS: The student,

- recalls the concept of standard cost and standard costing

- evaluates the limitations and significance of standard costing

- calculates the material variance, labour and overhead variances

******


SPECIFIC OUTCOMES OF LEARNING SEMESTER – VI

FINANCIAL MANAGEMENT

HOURS : 6 CODE: U15CO6MCT13

CREDITS : 5 MARKS: 100

General Objective

To provide an insight into financial decision making procedures and their applications in

complex financial management

UNIT : I

SOLS: The student,

- defines Financial Management

- identifies the objectives of Financial Management

- recalls the scope of Financial Management

- recognizes the importance of Risk-Return trade off and Liquidity Vs Profitability

- explains the functions of financial manager

- brings out the meaning of time value of money

- explains the compound value and present value of concepts

- computes the various values based on different valuation concepts

- computes the specific cost of sources of capital

- recognizes the problems in determining the cost of capital

- computes weighted average cost of capital

UNIT : II

SOLS: The student,

- defines Capital Structure

- computes values of the firm under Net Income Approach, Net operating Income Approach,

MM Approach and Traditional Approach

- defines leverage

- explains and computes the operating leverage, financial leverage and composite leverage

- brings out the significance of operating and financial leverages

Unit : III

SOLS: The student,

- understands the concept of capital budgeting

- explains the factors affecting capital budgeting decisions

- evaluates the projects on the basis of payback period method, average rate of return method,

net present value method and internal rate of return method.

UNIT : IV

SOLS: The student,

- recalls the concepts of Gross and Net Working Capital

- explains the permanent and temporary working capital

- identifies the factors determining working capital

- explains the components of working capital and their estimation

- computes working capital requirements

- recognizes the motives for holding cash

- brings out the objectives of cash management

- explains concentration banking and lock box system

- recognizes the Cash Management Models

- recognizes the meaning of receivables management

- recognizes the various polices of receivable management

- recalls the meaning of credit standards

- recognizes polices of collection procedures of receivables

UNIT : V

SOLS: The student,

- defines dividend

- explains the different forms of dividend

- recalls Walter’s Model, Gordon’s model and MM Model of dividend and

- determines the value of the shares under the above models

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SPECIFIC OUTCOMES OF LEARNING - SEMESTER –VI

BUSINESS ENVIRONMENT

HOURS: 6 CODE: U15CO6MCT14

CREDITS:5 MARKS: 100

COURSE OBJECTIVE:

To enable the students to identify the different environment of business and to analyze the

impact of them business.

UNIT : I

SOLS:

The student,

- defines business and lists out the important characteristics of business

- recalls the scope of business

- defines business environment

- identifies the types of business environment

- classifies the elements of External environment

- identifies the process of environmental analysis

- discusses the importance of environmental analysis

- discusses the techniques and the approaches of environmental analysis

- discusses the limitations of environmental analysis

- describes the process of environmental analysis and the strategic management

UNIT : II

SOLS:

-The student, recognizes the meaning and importance of economic systems namely capitalism,

socialism and mixed economy

- describes the brief history of planning in India

- lists out the objectives of Economic planning in India

- discusses the nature and scope of economic planning

- discusses the five year plans in India

- recognizes the importance of budget.

- lists out the finances of the union and state governments

- recognizes the macro economic parameters

- describes the indices:- Corruption perception index, micro economic competitiveness index,

technology index

UNIT : III

SOLS:

The student,

- recalls the preamble of the Indian Constitution

- identifies the characteristics of Indian Constitution

- recalls the directive principles of the state policy

- recalls the fundamental rights and duties

- describes the functions of the state

- discusses the economic roles of the state

- describes the environmental protection Act

- discusses the competition act

UNIT : IV

SOLS:

The student,

- discusses the meaning and features of the demographic environment

- recalls the elements of the culture

- identifies the concepts and nature of culture

- examines the impact of foreign culture on business

- identifies the nature of business ethics

- discusses the element of business ethics

- recalls the need and importance of business ethics

- recognises the factors governing business ethics

- defines social responsibility

- discusses the importance of social responsibility

- describes the social responsibilities towards different groups

UNIT : V

SOLS:

The student,

- recalls the meaning and nature of globalization

- discusses the essential conditions for globalization

- explains the indicators of globalization

- discusses the strategies for globalization

- lists out the advantages and the dis-advantages of globalization

- explains the role of foreign capital

- lists out the advantages and the disadvantages of foreign direct investment

- discusses the functions of WTO &GATT

- explains the trading blocks in globalization :EEC, NAFTA,ASEAN,SAARC,ESCAP

- analyses the impact of globalization in India

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SPECIFIC OUTCOMES OF LEARNING - SEMESTER – VI

RETAIL MANAGEMENT

HOURS : 5 CODE: U15CO6MET03

CREDITS : 5 MARKS: 100

Course objective:

To enable the students to understand the various concepts and theories in retailing.

UNIT –I

-defines retailing

-states the importance of retailing

- lists the functions of a retailer

- describes the problems of retailing

-identifies factors influencing retailing in India

- discusses the issues and challenges in global retail market

- describes retail life cycle

UNIT II:

The student

- enumerates features, merits and demerits of a departmental stores

- describes features, merits and demerits of convenience stores

- discusses features, merits and demerits of chain stores

- identifies features, merits and demerits of specialty stores

- recalls features, merits and demerits of door to door selling

- recalls features, merits and demerits of a retail co-operatives.

UNIT III:

The student

- gives the meaning of multi-channel retailing

- describes direct marketing

- explains steps in direct marketing

- Describes direct selling methods

- Discusses retailing through video kiosks

- explains electronic retailing

- outlines airport retailing

UNIT IV

The student:

- explains the strategic retail planning process

-describes the various retail strategy and basis of building a sustainable competitive advantage

- explains the factors influencing retailers choice of location

- identifies the various retail location strategies

- describes retail assortment planning

- understands role of pricing in retail marketing

- explains factors affecting retail pricing

- classifies the kinds of pricing

UNIT V

The student

- enumerates the importance of promotion and retailing

- analyses the different forms of retail promotion

-Explain the meaning of store loyalty

-Identifies the variables influencing and building store loyalty

-Explain the meaning and process involved in CRM

- identifies the importance of CRM

- discusses retail franchising

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HOLY CROSS COLLEGE (AUTONOMOUS) TIRUCHIRAPALLI – 2

SPECIFIC OUTCOME OF LEARNING - SEMESTER-VI

INTERNATIONAL HUMAN RESOURCE MANAGEMENT

NO.OF HOURS : 5 MARKS : 100

NO.OF CREDITS: 5 CODE: U15CO6MET04

Course objective:

To enable the students to understand the various concepts in IHRM

To understand the elements of global knowledge and IHRM implications

To give insight into Cultural dimensions, recruitment, Training development and work life

balance

UNIT – I

The student

- States the meaning & definition of IHRM

- Identifies the nature & scope of IHRM

- Recalls the objectives, importance of IHRM

- Examines the approaches of HRM

- Recalls the recent developments of IHRM

UNIT –II

The student

- Defines & gives the meaning of Culture in IHRM

-Identifies the determinants, importance of culture sensitivity

-Identifies the process of Cross-culture Models of IHRM

-Describes the communication process

-States the meaning of work -life balance

- Examines the concept of employee relations in IHRM

UNIT –III

The student

-States the meaning of Selection

-Identifies the elements for personnel selection for overseas assignment

- Analyses the sources of expatriate selection

- Identifies the requirements of selection in other countries

- States the meaning and definition of Recruitment

- Identifies the methods of recruitment

- Enumerates the needs of Cross-national advertising

-States the implications of internet recruitment.

UNIT –IV

The student

1. States the meaning of Staffing in IHRM

2 .Analyses the need of HR requirements for staffing

3. Identifies the policies for staffing

4. Evaluates the sources of staffing

5. States the meaning of Training & Development

6. Enumerates the objectives of learning styles on training

7. Classifies the various types of cross-culture training in IHRM

UNIT – V

The student

1. Evaluates the new developments in IHRM

2. Identifies the HR support functions

3. Enumerates the importance of service centers

4. Identifies the implications of Global HR

5. Evaluates the process of Global e-enablement

6. Identifies the meaning & importance of Talent management

7. Analyses the need of employment branding

8. Evaluates the management of global networks in IHRM

9. Enumerates the implications of Global Knowledge in IHRM

10. Understands the concepts & need of management strategies

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SPECIFIC OUTCOMES OF LEARNING

SEMESTER – VI – PART III

MAJOR ELECTIVE – 3 INTERNATIONAL FINANCIAL MANAGEMENT

HOURS: 5 CODE: U15CO6MET05

CREDITS:4 MARKS:100

GENERAL OBJECTIVES:

To provide the students with the knowledge of Balance of payment ,FOREX market,

Methods of Raising funds in International markets, Management transactions Exposure,

International Monetary Systems and International methods of payment.

Specific objectives:

UNIT-I

The student ,

- Understands the structure of Balance of Payment

- Lists out the contents of Current a/c and Capital a/c

- Identifies the types of BOP Disequilibrium

- Explains the methods of correcting BOP Disequilibrium

- Understands the structure of FOREX market

- Explains the methods of floats

- Differentiate between Spot and Forward transactions

- Explains the Purchasing power parity theory and Interest rate parity theory

UNIT-II

The student,

- Understands the types of exposures of a multinational enterprise

- Analyses the methods of reducing exchange rate risk

- Recalls the factors determining forward margin

- Identifies the factors determining spot exchange rates

- Understands the terms Swaps, Options and Futures

UNIT-III

The student,

- Understands the term FDI

- Recognizes the advantages and disadvantages of FDI

- Understands the barriers to FDI in India

- Identifies the different modes of FDI

- Recognizes the features of ADRs and GDRs

- Understands the two segments of the Bond market

- Explains the types of Bonds

- Understands the organization of Euro Equity market

- Evaluates the Instruments in International financial markets

UNIT-IV

The student,

- Explains the system of Bretton Woods

- Understands different Exchange rate regimes

- Explains the structure and functions of IMF

- Evaluates the role of the World bank in the International Financial Management

- Enumerates the role of SDRs in the international financial system

UNIT-V

The student,

- Understands the meaning and uses of Letter of credit

- Identifies the types of letter of credit

- Understands the mechanism of Letter of credit

- Evaluates the advantages and disadvantages of Letter of credit

- Enumerates the provisions of UCPDC

- Examines the different Pre shipment and Post shipment credits

- Understands factoring and forfeiting as a method of credit

- Explains the role of EXIM bank and ECGC

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HOLY CROSS COLLEGE(AUTONOMOUS) TIRUCHIRAPALLI 2. …