IMBA: SYB- 1

Scheme of UG Course IMBA (BBA-FM) Under Choice Based Credit System (CBCS)

Courses for Honours Students

Semester. Course Course Code

Title Remarks

I Core C101 Managerial Economics

Compulsory

C102 Financial Accounting & Financial Statement Analysis

Generic Elective G101 - Students to choose course from School of Commerce.

Ability Enhancement

AE101 Environmental Science

Compulsory

II Core C203 Statistics for Business Decisions

Compulsory

C204 Management Accounting

Generic Elective G202 - Students to choose course from School of Commerce.

Ability Enhancement

AE202 Communicative English

Compulsory

Skill Enhancement SE201 Alt. English Compulsory III Core C305 Principles of

Management Compulsory

C306 Financial Management

C307 Financial Institution & Market

Generic Elective G303 - Students to choose course from School of Commerce.

Skill Enhancement SE302 Computer / IT Compulsory IV

Core C408 Human Resource Management

Compulsory

C409 Security Analysis & Portfolio Management

C410 Commercial Banking Generic Elective G404 - Students to choose course from

School of Commerce. Skill Enhancement SE243 Financial Market: A

Beginner’s Module (NSE)*

Compulsory

V Core C511 Principles of Marketing

Compulsory

C512 Income Tax Discipline Specific Elective

D501 Fundamental Analysis Module

Compulsory

IMBA: SYB- 2

(NSE) D502 Macroeconomics for

Financial Markets Module (NSE)

Compulsory

Skill Enhancement SE504 Mutual Fund Beginners Module(NSE)

Compulsory

VI Core C613 Principles of Insurance

Compulsory

C614 Legal Aspects

Discipline Specific Elective

D603 Technical Analysis Module (NSE)

Compulsory

D604 Dissertation Compulsory

B: Generic Electives For students opting BBA as Generic Elective.

The students of BBA shall choose Generic from the School of Commerce Semester Code Course Title Remarks

I G 111 Economics for Managers

For the students who will choose BBA as Generic Elective

II G 122 Statistics for Business Decisions

For the students who will choose BBA as Generic Elective

III G 233 Principles of Marketing

For the students who will choose BBA as Generic Elective

IV G 244 Human Resource Management

For the students who will choose BBA as Generic Elective

Mark Distribution of the mentioned papers is as follows:

COURSE CREDIT MARKS

Core Course 14 x 6 = 84 14 x 100 =1400 Discipline Specific

Elective Course 4 x 6 = 24 4 x 100 = 400

Generic Elective Course 4 x 6 = 24 4 x 100 = 400 Ability Enhancement

Course 2 x 2 = 4 2 x 50 = 100

Skill Enhancement Course

4 x 2 = 8 4 x 50 = 200

TOTAL 144 2500

IMBA: SYB- 3

IMBA (BBA-FM) SEMESTER I

Core Course C101- Managerial Economics (6 Credit)

Full marks: 100 (Mid Term-20 + End Term-80) Objective: The purpose of this course is to apply micro economic concepts and techniques in evaluating business decisions taken by firms. The emphasis is on explaining how tools of standard price theory can be employed to formulate a decision problem, evaluate alternative courses of action and finally choose among alternatives. Simple geometry and basic concepts of mathematics will be used in the course of teaching.

Course Contents:

Module I (15 hours)

Introduction to Micro Economics: Demand, Supply and Market equilibrium: Demand Function, Determinants of Demand, individual demand, market demand, Elasticity of demand : Price elasticity of demand & determinants, income elasticity of demand, cross elasticity of demand; Supply: individual supply, market supply, Elasticity of Supply & determinants; Market equilibrium; Theory of consumer behaviour : Cardinal Utility Theory, Ordinal Utility Theory(Indifference curves, Budget line, Consumer Choice, Price Effect, Substitution Effect, Income effect for Normal, Inferior and Giffen goods), Revealed Preference Theory.

Module II (7 hours)

Producer and optimal production choice: optimizing behaviour in short run (product curves, law of diminishing marginal productivity, three stages of production), optimizing behaviour in long run-Returns to Scale (isoquants, iso-cost line, optimal combination of inputs).

Module III (5 hours)

Costs and scale: different cost concepts, Total Cost, Marginal Cost, and Average Cost, Theory of Cost (short run and long run, cost curves, envelope curves), economies of scale, and economies of scope.

Module IV (10 hours)

Theory of firm and market organization : Perfect Competition (basic features, short run equilibrium of firm/industry, long run equilibrium of firm/industry) ; Monopoly: basic features, short run equilibrium, long run equilibrium, comparison with perfect competition, Price discrimination; Monopolistic Competition: basic features, short run equilibrium, long run equilibrium, excess capacity) ; Oligopoly: kinked demand curve model, dominant price leadership model.

Module V (8 hours)

Factor Pricing: Determination of Rent-theories, Wage-Marginal Productivity theory, Interest-Liquidity Preference theory & Profit-concepts & theories.

References:

1. Dominick Salvatore: Principles of Microeconomics, Oxford University Press 2. Lipsey and Chrystal: Economics, Oxford University Press 3. Koutosyannis: Modern Micro Economics, Palgrave Macmillan 4. Pindyck, Rubinfeld and Mehta: Micro Economics, Pearson

IMBA: SYB- 4

IMBA (BBA-FM) SEMESTER I

Core Course C102- Financial Accounting & Financial Statement Analysis (6 Credit)

Full marks: 100 (Mid Term-20 + End Term-80) Objective: To familiarize students with the mechanics of preparation of financial statements, understanding corporate financial statements, their analysis and interpretation.

Course Contents:

Module I (9 hours)

Introduction to Financial Accounting; Accounting as an Information System; Importance, Scope, and Limitations; Users of Accounting Information; Generally Accepted Accounting Principles(GAAP); The Accounting Equation; Nature of Accounts and Rules of Debit and Credit; Recording Transactions in General Journal; An overview of Subsidiary books – cash Book, Purchase Book, Purchase Returns Book, Sales Book, and Sales Returns Book, Journal Proper

Module II(9 hours)

Recording Transactions Cash Book; Opening and Closing Entries; Preparation of Ledger Accounts; Preparation of Trial Balance; Rectification of errors; Bank Reconciliation Statement

Module III(9 hours)

Introduction to International Financial Reporting Standards (IFRS); Understanding Accounting Standards issued by the ICAI related to Disclosure of Accounting Policies; Depreciation Accounting and Revenue Recognition. Methods of charging and Recording Depreciation – Straight-line Method and Written-down-value Method

Module IV(9 hours)

Preparation of Financial Statements: Preparing Trading Account, Profit & Loss Account and Balance Sheet for a Sole Proprietor; Understanding contents of Financial Statements of a Joint Stock Company as per Companies Act 2013; Understanding the contents of a Corporate Annual Report; Preparation of Cash Flow Statement as per AS-3 (revised).

Module V (9 hours)

Analyzing Financial Statements: Objectives of Financial Statement Analysis; Sources of Information; Standards of Comparison; Techniques of Financial Statement Analysis - Horizontal Analysis, Vertical Analysis and Ratio Analysis; Meaning and Usefulness of Financial Ratios; Analysis of Financial Ratios from the perspective of different Stakeholders like Investors, Lenders and Short-term Creditors; Profitability Ratios, Solvency Ratios, Liquidity Ratios and Turnover Ratios; Limitations of Ratio Analysis.

References:

1. Modern Accountancy: Hanif and Mukherjee Part I & II, Tata McGraw-Hill 2. Financial Accounting: P.C.Tulsian, Pearson 3. S.N. Maheshwari, Suneel K. Maheshwari, and Sharad K. Maheshwari: An Introduction

to Accountancy, Vikas Publishing House Pvt. Ltd. 4. R. Narayanaswamy, Financial Accounting: A Managerial Perspective, PHI Learning

Pvt. Ltd.

IMBA: SYB- 5

BBA SEMESTER I

Generic Elective Course G101- Economics for Managers (6 Credit)

Full marks: 100 (Mid Term-20 + End Term-80) The course is offered to the students choosing Business Management as Generic Elective Objective: This course has been designed to study the application of concepts and principles of micro economics and macro economics to support business decisions taken by firms. Simple geometry and basic concepts of mathematics and statistics may be used in the course of teaching.

Course Contents: Module -1 (10 Hours)

Introduction to Micro Economics: Demand(Meaning, Determinants & Law of Demand), Supply(Meaning, Determinants & Law of supply) and Market equilibrium: Elasticity of demand : Price elasticity of demand & determinants, other elasticity measures, Elasticity of Supply: Price Elasticity of Supply & determinants; Theory of consumer behaviour : Cardinal Utility Theory, Ordinal Utility Theory(Indifference curves, Budget line, Consumer Choice, Price Effect, Substitution Effect, Income effect for Normal, Inferior and Giffen goods).

Module-2 (8 Hours) Producer and optimal production choice: optimizing behaviour in short run (product curves, law of diminishing marginal productivity, three stages of production), optimizing behaviour in long run (iso-quants, iso-cost line, optimal combination of inputs). Costs and scale: cost concepts, Cost in the short run, Cost in the long run. Module-3 (9 Hours)

Market Structure: Perfect Competition (basic features, short run equilibrium of firm/industry, long run equilibrium of firm/industry) ; Monopoly: basic features, short run equilibrium, long run equilibrium, comparison with perfect competition, Price discrimination; Monopolistic Competition: basic features, short run equilibrium, long run equilibrium, excess capacity) ; Oligopoly: kinked demand curve model, dominant price leadership model. Module- 4(10 Hours)

Introduction to Macro Economics; Distinction between Micro and macro Economics, Concepts of National Income: Gross Domestic Product, National Income, Personal and Personal disposable income, measurement of national income; Circular flow of National Income-Two sector, three sector & four sector model;

Classical theory of income and employment and interest, Keynesian theory of Income and employment: Effective Demand, components of aggregate demand, equilibrium income; Consumption Function-APC & MPC, Concept of multiplier & Accelerator, Module-5 (8 Hours)

Inflation: meaning, demand and supply side factors, consequences of inflation, anti-inflationary policies.

Open Economy: Balance of payments, Foreign exchange Rates and Markets, fixed and flexible exchange rate, monetary and fiscal policy in open economy.

Reference :

Dominick Salvatore: Principles of Microeconomics, Oxford University Press

IMBA: SYB- 6

Lipsey and Chrystal: Economics, Oxford University Press Koutosyannis: Modern Micro Economics, Palgrave Macmillan Pindyck, Rubinfeld and Mehta: Micro Economics, Pearson N Gregory Mankiw: Macroeconomics, Worth Publishers Olivier Blanchard: Macroeconomics, Pearson

IMBA: SYB- 7

IMBA (BBA-FM)

SEMESTER I Ability Enhancement Compulsory Course AE101- Environmental Science (2 Credits) Full Mark: 50 (End semester evaluation)

Module I: Ecosystems

Ecosystem- Structure and function of ecosystem (Abiotic and Biotic factors); Energy flow in an ecosystem

Environmental Problems: global warming and Climate change, ozone layer depletion. Deforestation, acid rain; impacts of environmental disturbances

Module II: Natural Resources and Biodiversity

Energy resources: Renewable and non-renewable energy sources. Biodiversity patterns and global biodiversity hot spots, India as a mega-biodiversity nation; Endangered and endemic species of India, Threats to biodiversity, Conservation of biodiversity: In-situ and Ex-situ conservation of biodiversity.

Module III: Environmental Pollution, Impact and Management

Environmental pollution: Air, water, soil and noise pollution, Nuclear hazards and human health risks, Solid waste management: Control measures of urban and industrial waste.

Environment Protection Act and International agreements: Montreal and Kyoto protocols and Convention on Biological Diversity (CBD).

References:

Carson, R. 2002. Silent Spring. Houghton Mifflin Harcourt. Gadgil, M., & Guha, R. 1993. This Fissured Land: An Ecological History of India. Univ.

of California Press. Gleeson, B. and Low, N. (eds.) 1999. Global Ethics and Environment, London,

Routledge. Gleick, P. H. 1993. Water in Crisis. Pacific Institute for Studies in Dev., Environment &

Security. Stockholm Env. Institute, Oxford Univ. Press. Groom, Martha J., Gary K. Meffe, and Carl Ronald Carroll. Principles of Conservation

Biology. Sunderland: Sinauer Associates, 2006. Grumbine, R. Edward, and Pandit, M.K. 2013. Threats from India’s Himalaya

dams. Science, 339: 36-37. McCully, P. 1996. Rivers no more: the environmental effects of dams (pp. 29-64). Zed

Books. McNeill, John R. 2000. Something New Under the Sun: An Environmental History of the

Twentieth Century. Odum, E.P., Odum, H.T. & Andrews, J. 1971. Fundamentals of Ecology. Philadelphia:

Saunders. Pepper, I.L., Gerba, C.P. & Brusseau, M.L. 2011. Environmental and Pollution Science.

Academic Press.

IMBA: SYB- 8

IMBA (BBA-FM) SEMESTER II

Core Course C203- Statistics for Business Decisions (6 Credit)

Full marks: 100 (Mid Term-20 + End Term-80) Objective: To familiarize the students with various Statistical Data Analysis tools that can be used for effective decision making. Emphasis will be on the application of the concepts learnt. Course Contents: Module I (8 hours) Measures of Central Value: Characteristics of an ideal measure; Measures of Central Tendency - mean, median, mode, harmonic mean and geometric mean. Merits, Limitations and Suitability of averages. Relationship between averages. Measures of Dispersion: Meaning and Significance. Absolute and Relative measures of dispersion Range, Quartile Deviation, Mean Deviation, Standard Deviation, Coefficient of Variation, Moments, Skewness, Kurtosis. Module II (10 hours) Correlation Analysis: Meaning and significance. Correlation and Causation, Types of correlation. Methods of studying simple correlation - Scatter diagram, Karl Pearson’s coefficient of correlation, Spearman’s Rank correlation coefficient, Regression Analysis: Meaning and significance, Regression vs. Correlation. Linear Regression, Regression lines (X on Y, Y on X) and Standard error of estimate. Module III (10 hours) Analysis of Time Series: Meaning and significance. Utility, Components of time series, Models (Additive and Multiplicative), Measurement of trend: Method of least squares, Parabolic trend and logarithmic trend; Index Numbers: Meaning and significance, problems in construction of index numbers, methods of constructing index numbers-weighted and un-weighted, Test of adequacy of index numbers, chain index numbers, base shifting, splicing and deflating index number. Module IV (7 hours) Probability and Sampling: Meaning and need. Theorems of addition and multiplication. Conditional probability. Bayes’ theorem, Probability Distribution: Meaning, characteristics (Expectation and variance) of Binomial, Poisson, and Normal distribution. Sampling: Concept, types, sampling distribution and Central limit theorem. Module V (10 hours) Estimation and Hypothesis testing: Concept; Point estimates and confidence intervals, level of Significance; Process of hypothesis testing; Test of hypothesis concerning Mean; Test of hypothesis Normal Z test & t test for single mean. Non parametric statistics for hypothesis testing (Chi square, Run test, Wilcoxon matched Pairs test and Sign test) References:

S.P Gupta: Statistical Methods, Sultan Chand & Sons, Edition. Richard Levin & David Rubin: Statistics for management, Prentice Hall. Anderson, Sweeny & Williams: Statistics for Business and Economics, South Western. Srivastava and Rego: Statistics for management, Mc Graw Hill education. S. C Gupta: Fundamental of Statistics Himalaya Publishing House Das and Swain, Business statistics for managerial decision, HPH

IMBA: SYB- 9

IMBA (BBA-FM) SEMESTER II

Core Course C204- Management Accounting (6 Credit)

Full marks: 100 (Mid Term-20 + End Term-80) Objective: To acquaint students with role of Management Accounting in planning, control and decision-making Course Contents: Module I (6 hours) Management Accounting: Meaning, definition, nature and scope of Management Accounting; Comparison of Management Accounting with Cost Accounting and Financial Accounting. Cost concepts: Meaning, Scope, Objectives, and Importance of Cost Accounting; Cost, Costing, Cost Control, and Cost Reduction. Module II (8 hours) Cost, Cost Unit, Cost objective, Cost Center, Profit Center; Elements of Cost, Classification of Costs: Activity, Fixed, Variable, Semi-variable, and Step Costs; Product, and Period Costs; Direct, and Indirect Costs; Relevant, and Irrelevant Costs; Shut-down, and Sunk Costs; Controllable, and Uncontrollable Costs; Avoidable, and Unavoidable Costs; Imputed / Hypothetical Costs; Out-of-pocket Costs; Opportunity Costs; Expired, and Unexpired Costs; Conversion Cost. Cost Ascertainment; Cost Ascertainment; Cost Sheet, Job costing , Contract Costing (Excluding Cost plus Contract), Process Costing (Excluding Work-in Progress and Evaluation of Equivalent Production) Module III (11 hours) Cost-Volume-Profit Analysis: Contribution, Profit-Volume Ratio, Margin of safety, Cost Break-even Point, Composite Break-even Point, Cash Break-even Point, Key Factor, Break-even Analysis. Relevant Costs and Decision Making: Pricing, Product Profitability, Make or Buy, Exploring new markets, Export Order, Sell or Process Further, Shut down vs. Continue. Module IV (10 hours) Budgets and Budgetary Control: Meaning, Types of Budgets, Steps in Budgetary Control, Fixed and Flexible Budgeting, Cash Budget. Responsibility Accounting: Concept, Significance, Different responsibility centers, Divisional performance – Financial measures, Transfer pricing. Module V (10 hours) Standard Costing and Variance Analysis: Meaning of Standard Cost and Standard Costing, Advantages, Limitations and Applications; Material, Labor, Overhead and Sales variances. Introduction to Target Costing, Life Cycle Costing, Quality Costing, and Activity based Costing. References:

1. C.T. Horngren, Gary L. Sundem, Jeff O. Schatzberg, and Dave Burgstahler: Introduction to Management Accounting, Pearson

2. M.N. Arora: A Textbook of Cost and Management Accounting, Vikas Publishing House Pvt. Ltd.

3. M.Y. Khan, and P.K. Jain, Management Accounting: Text Problems and Cases, McGraw Hill Education (India) Pvt. Ltd

4. S.N. Maheshwari, and S.N. Mittal, Cost Accounting: Theory and Problems, Shree Mahavir Book Depot (Publisher)

IMBA: SYB- 10

BBA SEMESTER II

Generic Elective Course G202- Statistics for Business Decisions (6 Credit)

Full marks: 100 (Mid Term-20 + End Term-80) Objective: To familiarize the students with various Statistical Data Analysis tools that can be used for effective decision making. Emphasis will be on the application of the concepts learnt.

Course Contents: Module I (8 hours)

Measures of Central Value: Characteristics of an ideal measure; Measures of Central Tendency - mean, median, mode, harmonic mean and geometric mean. Merits, Limitations and Suitability of averages. Relationship between averages. Measures of Dispersion: Meaning and Significance. Absolute and Relative measures of dispersion Range, Quartile Deviation, Mean Deviation, Standard Deviation, Coefficient of Variation, Moments, Skewness, Kurtosis. Module II (10 hours)

Correlation Analysis: Meaning and significance. Correlation and Causation, Types of correlation. Methods of studying simple correlation - Scatter diagram, Karl Pearson’s coefficient of correlation, Spearman’s Rank correlation coefficient, Regression Analysis: Meaning and significance, Regression vs. Correlation. Linear Regression, Regression lines (X on Y, Y on X) and Standard error of estimate. Module III (10 hours)

Analysis of Time Series: Meaning and significance. Utility, Components of time series, Models (Additive and Multiplicative), Measurement of trend: Method of least squares, Parabolic trend and logarithmic trend; Index Numbers: Meaning and significance, problems in construction of index numbers, methods of constructing index numbers-weighted and un-weighted, Test of adequacy of index numbers, chain index numbers, base shifting, splicing and deflating index number.

Module IV (7 hours) Probability and Sampling: Meaning and need. Theorems of addition and multiplication. Conditional probability. Bayes’ theorem, Probability Distribution: Meaning, characteristics (Expectation and variance) of Binomial, Poisson, and Normal distribution. Sampling: Concept, types, sampling distribution and Central limit theorem. Module V (15 hours)

Meaning and uses of index numbers; Construction of index numbers: fixed and chain base: univariate and composite. Aggregative and average of relatives – simple and weighted

Tests of adequacy of index numbers, Base shifting, splicing and deflating. Problems in the construction of index numbers; Construction of consumer price indices: Important share price indices, including BSE SENSEX and NSE NIFTY References:

S.P Gupta: Statistical Methods, Sultan Chand & Sons, Edition. Richard Levin & David Rubin: Statistics for management, Prentice Hall. Anderson, Sweeny & Williams: Statistics for Business and Economics, South Western. Srivastava and Rego: Statistics for management, Mc Graw Hill education.

IMBA: SYB- 11

IMBA (BBA-FM) SEMESTER II

Ability Enhancement Compulsory Course AE202- Communicative English (2 Credits)

Full Mark: 50 (End semester evaluation

This is a need based course. It aims to develop the communicative ability of the students in speaking, reading and writing skills. The course also aims to equip the students in use of grammar in meaningful contexts and express themselves in day to day life’s practical situations.

Module I

Basics of Communication:

The process of Communication; Language as a Tool of Communication; Levels of Communication, The Flow of Communication; Communication Networks; Barriers to Communication; Technology in Communication Verbal and Non-verbal Communication: Spoken and written; Formal and Informal Style; Use of bias free English

Module II

Principles and Practices of Writing. Grammar and Punctuation: Subject-Verb Agreement; Common Mistakes; Punctuation. Sentence Construction Module III Reading and Writing

Comprehension; Art of Condensation; Note making; Summarizing; Paragraph Writing; Writing a Review; Dialogue Writing

IMBA: SYB- 12

IMBA (BBA-FM) SEMESTER II

Skill Enhancement Compulsory Course SE201- Alternative English (2 Credits)

Full Mark: 50 (End semester evaluation) Module I Poetry: Shakespeare: Sonnet CXXX; William Blake: London; T S Eliot: Preludes; Thomas Hardy: The Darkling Thrush Wordsworth: It’s a Beauteous Evening Module II Short Story: Gabriel Garcia Marquez: Balthazar’s Marvellous Afternoon Amitav Ghosh: Ghost’s of Mrs Gandhi; Omprakash Valmiki: Jhootan Module III Essays: Virginia Woolf: Shakespeare’s Sister Chitra Banerjee Divakaruni: Indian Movie, New Jersey B. R. Ambedkar: Who are the Shudras? Prescribed Text: The Individual and Society: Essays Stories and Poems. New Delhi: Pearson, 2006

IMBA: SYB- 13

IMBA (BBA-FM) SEMESTER III

Core Course C305- Principles of Management (6 Credit) Full marks: 100 (Mid Term-20 + End Term-80)

Objective: To acquaint the students with the fundamentals of managing business and to understand individual and group behaviour at work place so as to improve the effectiveness of an organization. The course will use and focus on Indian experiences, approaches and cases

Course Contents:

Module 1 (8 hours)

Basic forms of Business Ownership; Special forms of ownership: Franchising, Licensing, Leasing; Choosing a form of Business ownership; Corporate Expansion: mergers and acquisitions, diversification, forward and backward integration, joint ventures, Strategic alliance.

Module II (7 hours)

Overview of Planning: Types of Plans & The planning process; Decision making: Process, Types and Techniques. Control: Function, Process and types of Control; Principles of organizing: Common organisational structures

ModuleIII (12 hours)

Importance of organizational Behaviour, Perception and Attribution: Concept, Nature, Process, Personality: determinants and theories, Learning: Concept and Theories of Learning, , Motivation:, Content & Process theories, Contemporary Leadership issues: Charismatic, Transformational Leadership. Emotional Intelligence

Module IV (8 hours)

Groups and Teams: Definition, Difference between Groups and teams; Stages of Group Development, Group Cohesiveness, Types of teams. Analysis of Interpersonal Relationship: Transactional Analysis, Johari Window.

ModuleV (10 hours)

Organisational Power and Politics: Nature of organisational politics. Conflict: Concept, Sources, Types, Stages of conflict, Management of conflict. Organisational Change: Concept, Resistance to change, Managing resistance to change, Implementing Change, Kurt Lewin Theory of Change.

References:

Gilbert; Principle of Management, McGraw Hill Greenberg Jerald and Baron Robert A: Behaviour in Organization understanding and

managing the Human side of Work, Prentice Hall of India Kaul Vijay Kumar: Business Organization & Management, Text and Cases Pearson Aswathapa. A: Organizational Behaviour, Himalaya Publishing House

IMBA: SYB- 14

IMBA (BBA-FM) SEMESTER III

Core Course C306- Financial Management (6 Credit)

Full marks: 100 (Mid Term-20 + End Term-80) Objective: To acquaint students with the techniques of financial management and their applications for business decision making. Course Contents: Module I (8 hours) Introduction, Nature, scope, functions of financial management, Decisions of financial management- Investment decision, Financing decision, dividend decision, liquidity decision. Goal of a company: Profit maximization- concept and limitations and wealth maximization- maximization of EPS. Traditional vs Modern approach. Long term sources of finance: Equity and features, preference- types and features, debenture- types and features, Term loan- types (short term, medium term and long term) and features. Module II (8 hours) Time value of money: concept, reasons. Techniques of time value of money: compounding and discounting. Concept of present value, concept of future value, and annuity- annuity due and annuity deferred. Valuation of securities: bond valuation and share valuation. Risk; concept, classification, systematic risk and unsystematic risk, their sources and measures. Return, holding period return, arithmetic and geometric return. Risk-return tradeoff Module III (10 hours) Long -term investment decisions: Capital Budgeting - Principles and Techniques; Nature and meaning of capital budgeting; Estimation of relevant cash flows and terminal value; Evaluation techniques - Accounting Rate of Return, - payback period, discounted payback period, Net Present Value, Internal Rate of Return, Profitably Index Method. Concept and Measurement of Cost of Capital: Explicit and Implicit costs; Measurement of cost of capital; Cost of debt; Cost of perpetual debt; Cost of Equity Share; Cost of Preference Share; Cost of Retained Earning; Computation of over-all cost of capital based on Historical and Market weights. Module IV (10 hours) Leverage Analysis: Operating and Financial Leverage (trading on equity); EBIT -EPS analysis; Combined leverage. Advantages and disadvantages of financial and operating leverage. Capital Structures: Approaches to Capital Structure Theories - Net Income approach, Net Operating Income approach, Modigliani-Miller (MM) approach, Traditional approach, Capital Structure and Financial Distress, Trade-Off Theory. Module V (9 hours) Concept of dividend forms of dividend- cash dividend, bonus issue, other forms. Determinants of dividend policy. Dividend Policy Decision - Dividend and Capital; The irrelevance of dividends: General, MM hypothesis; Relevance of dividends: Walter's model, Gordon's model. Concept of Working capital. Types- Gross working capital, net working capital, permanent working capital, temporary working capital, operating cycle. Estimation of working capital issues. Current asset policy and financing- hedging approach, conservative approach and aggressive approach. References:

M.Y. Khan & P.K. Jain: Financial Management Text Problem and Cases, Tata McGraw Hill Publishing Co. Ltd.

R. P. Rustogi: Financial Management: Theory Concepts and Practices, Taxmann Publication.

I.M. Pandey: Financial Management: Theory and Practices, Vikas Publishing House Reddy. G.S: Advanced Financial Management, Himalaya Publishing House

IMBA: SYB- 15

IMBA (BBA-FM) SEMESTER III

Core Course C307- Financial Institutions & Markets (6 Credit)

Full marks: 100 (Mid Term-20 + End Term-80) Objective: The objective of this paper is to introduce to students the different aspects and components of financial Institutions and financial markets. This will enable them to take the rational decision in financial environment. Course Contents: Module I (10 hours) Structure of Financial system, overview of Indian financial system. Context, need and Objectives of financial system. Major recent reforms in Indian Financial System, components of financial system. Regulatory bodies- RBI: role and functions, SEBI: role and Functions, IRDA: role and functions. Structure of Indian Banking system, Role and functions of a bank. FIs and NBFCS: role and functions Module II (12 hours) Financial market: Concept, role and functions. Indian Financial Market. Linkage between financial market and economy. Types of Financial market. Money market and capital market. Factors affecting financial market. Global financial market vs Indian Financial market. Primary market- Initial Public Offering, Public Issue through prospectus, Rights issue, Pre-emptive right and private placement. Book building process. Indian Debt market- structure, role and function. Module III (8 hours) Secondary market, Introduction to stock exchange, Regional and national stock exchanges, Global stock exchanges, functions of a stock exchange. Comparison between NSE and BSE. Index concept, sensex and nifty, demutualization. Bull market, bear market. Factors affecting stock market. Major instruments traded in stock exchange- equity, debentures. Trading in stock exchange, Dematerialization of securities. Concept of margin. Myths attached to stock market investment. Module IV (7 hours) Money market, Structure of Indian money market, its role and functions. Participants in money market. Regulatory body of money market and its role. Different money market instruments- Treasury bill, commercial paper, bill of exchange, call money and certificate of deposit. Repo rate and reverse repo rate. Role of STCI and DFHI in money market, Debt Market: Introduction and meaning, Market for Government/Debt Securities in India, Module V (8hours) Financial derivatives- concept and types. Forward contract- concept and features, Future contract- concept and features. Option contract- Call option and put option, option premium, features of option contract. Swap contract- interest rate swap and features, currency swap and features. Mutual fund- concept, various mutual fund schemes. SEBI guidelines for mutual fund industry in India. Insurance- concept, types- Marine insurance, fire insurance, liability insurance, life insurance. Comparison between life vs non life insurance. References:

1. Saunders, Anthony & Cornett, Marcia Millon: Financial Markets and Institutions

IMBA: SYB- 16

2. Shahani, Rakesh: Financial Markets in India: A Research Initiative, Anamica Publications

3. Goel, Sandeep:Financial services, PHI 4. Gurusamy, S.:Financial Services, Tata McGraw-Hill

IMBA: SYB- 17

BBA SEMESTER III

Generic Elective Course G303- Principles of Marketing (6 Credit)

Full marks: 100 (Mid Term-20 + End Term-80) Objective: This course aims to familiarize students with the marketing functioning organizations. It will equip the students with understanding of the Marketing Mix elements and sensitize them to certain emerging issues in Marketing. The course will use and focus on Indian experiences, approaches and cases.

Course Contents: Module I (8 hours)

Introduction: Nature, Scope and Importance of Marketing, Evolution of Marketing; Core marketing concepts; Company orientation -Production concept, Product concept, Selling concept, Marketing concept, Holistic marketing concept. Marketing Environment: Demographic, economic, political, legal, socio cultural, technological environment (Indian context); Marketing Planning. Module II (8 hours)

Segmentation, Targeting and Positioning: Levels of Market Segmentation, Basis for Segmenting Consumer Markets,

Module III (11 hours) Product & Pricing Decisions: Concept of Product Life Cycle (PLC), PLC marketing strategies, Product Classification, Product Line Decision, Product Mix Decision, Branding Decisions, Packaging & Labelling, New Product Development. Pricing Decisions: Determinants of Price, Pricing Methods Module IV (9 hours)

Promotion Mix: Factors determining promotion mix, Promotional Tools-basics of Advertisement, Sales Promotion, Public Relations & Publicity and Personal Selling;

Module V (9 hours) Place (Marketing Channels): Channel functions, Channel Levels, Types of Intermediaries: Types of Retailers, Types of Wholesalers. Marketing of Services -Unique Characteristics of Services, Marketing strategies for service firms – 7Ps

References:

Kotler, P. & Keller, K. L Koshy ,Jha .: Marketing Management, Pearson. Ramaswamy, V.S. & Namakumari, S: ‘Marketing Management: Global Perspective-

Indian Context’, Macmillan Publishers India Limited. Rajan Saxena: Marketing Managment, Tata McGraw-Hill Zikmund, W.G. & D’ Amico, M.: Marketing, Ohio: South-Western College Publishing.

IMBA: SYB- 18

IMBA (BBA-FM) SEMESTER III

Skill Enhancement Course SE302- Computer Science (2 Credits) Full marks: 50 (End Term evaluation)

Module I Introduction: Introduction to computer system, uses, types. Data Representation: Number systems and character representation, binary arithmetic. Human Computer Interface: Types of software, Operating system as user interface, utility programs. Module II Devices: Input and output devices (with connections and practical demo), keyboard, mouse, joystick, scanner, OCR, OMR, bar code reader, web camera, monitor, printer, plotter. Memory: Primary, secondary, auxiliary memory, RAM, ROM, cache memory, hard disks, optical disks Module III Computer Organisation and Architecture: C.P.U., registers, system bus, main memory unit, cache memory, Inside a computer, SMPS, Motherboard, Ports and Interfaces, expansion cards, ribbon cables, memory chips, processors.

Reference Books:

1. Goel, Computer Fundamentals, Pearson Education, 2010. 2. P. Aksoy, L. DeNardis, Introduction to Information Technology, Cengage Learning, 2006 3. P. K.Sinha, P. Sinha, Fundamentals of Computers, BPB Publishers, 2007.

IMBA: SYB- 19

IMBA (BBA-FM) SEMESTER IV

Core Course C408- Human Resource Management (6 Credit)

Full marks: 100 (Mid Term-20 + End Term-80) Objective: The purpose of this course is to facilitate the students in acquiring specific knowledge, skills, and abilities associated with human resource management so that they can prepare themselves to perform the essential functions of human resource management after they join organizations.

Course Contents: Module I (8 hours)

Human Resource Management: Concept, Functions, roles, skills & competencies, HRD-definition, goals and challenges, The changing environment of HRM – globalization, cultural environment, technological advances, Work life balance, HR role in strategy formulation & gaining competitive advantage. HRM issues in Indian Organisations

Module II (10 hours) Human Resource Planning: Process, Forecasting demand & supply, Skill inventories Human Resource Information System (HRIS) succession planning, Job analysis – Uses, methods, Job description & Job specifications. . Job enlargement, job enrichment . Recruitment, Selection & Orientation: internal & external sources, e- recruitment, selection process, orientation process. Module III (10 hours)

Training: Concept, Needs, Systematic approach to training, Methods of training , Performance management system: concept, uses of performance appraisal, performance management methods, factors that distort appraisal, appraisal interview. Career planning: career anchors, career life stages,

Module IV (7 hours) Compensation: Steps of determining compensation, job evaluation, components of pay structure, factors influencing compensation levels, wage differentials & incentives, profit sharing, gain sharing, employees’ stock option plans.

Module V (10 hours) Industrial Relations: Introduction to Industrial Relations, Trade unions role, types, functions, problems, industrial dispute- concept, causes & machinery for settlement of disputes- grievance, concepts, causes & grievance redressal machinery, , Collective bargaining- concept, types, process, problems, essentials of effective collective bargaining .

References: 1. De Cenzo, D.A. & Robbins: Fundamentals of Human Resource Management, New

York: John Wiley & Sons. Dessler 2. Dessler G: Human Resource Management, Pearson. 3. Monappa&Saiyaddin: Personnel Management, Tata McGraw Hill. 4. Rao, V.S.P.: Human Resource Management- Text and Cases, Excel Books.

IMBA: SYB- 20

BBA (Hons.) SEMESTER IV

Core Course C409- Securities Analysis & Portfolio Management (6 Credit)

Full marks: 100 (Mid Term-20 + End Term-80) Objective: To familiarize students with basic concepts of Securities Analysis & Portfolio Management & its various tools & techniques to facilitate the managers in managing their portfolio. To acquaint students in respect to investment decisions related to financial assets, risks & returns involved. To make aware about functioning of securities market alongside the theories & concepts involved in portfolio management.

Course Contents: Module I (9 hours)

Introduction to Investment Management, Investment, gambling and speculation, Investment Objectives, Investment Process and Policy, Securities and Investment Alternatives

Types of Market; New Issue Market: Meaning and Function Placement of Issue, Secondary market; Function, Types of order, Stock Market Indices of India, Usefulness, Computation, Differences between Indices. Module II (9 hours)

Risk & Return Analysis: Meaning and Types of risk, Systematic Risk- Market Risk, Interest Rate Risk and Purchasing Power Risk ; Unsystematic Risk- Business Risk and Financial Risk Minimising Risk Exposure and Risk Measurement- Standard Deviation, Beta. Holding Period return, average Return, Expected return, Multiyear holding period,

Module III (9 hours) Fundamental Analysis; Economic Analysis, Industry Analysis and Company Analysis, Technical Analysis, Dow Theory, Bull and Bear, Support and Resistance, Technical and mathematical Indicators, Technical and Fundamental Analysis Module IV (9 hours)

Portfolio construction: Introduction, Approaches, Concept of diversification, Portfolio risk and return Markowitz Model, Efficient Frontier, Sharpe Single Index Model, Optimal Portfolio,

Module V (9 hours) Portfolio Evaluation: Introduction, Mutual fund, NAV, Calculation of Mutual Fund Return, Performance Evaluation- Sharpe’s ratio, Trenyor’s Ratio, and Jensen’s Measures Portfolio Revision; Introduction, Concept of Active and Passive Investor, The Formula Plan, Method of Portfolio Revision- Constant rupee value plan, constant ratio plan and Dollar cost averaging.

References:

1. Pandian P: Security Analysis and Portfolio Management, Vikas Publishing House 2. Kevin. S: Security Analysis and Portfolio Management, PHI Learning Private Limited 3. Singh. P: Security Analysis and Portfolio Management, Himalaya Publishing House 4. Chandra. P: Security Analysis and Portfolio Management, Tata McGraw-Hill

IMBA: SYB- 21

BBA (Hons.) SEMESTER IV

Core Course C410- Commercial Banking (6 Credit)

Full marks: 100 (Mid Term-20 + End Term-80) Objective: Commercial banks play the vital role of financial intermediaries and as such, play a very significant role in the management of economy in any country. They operate in a very dynamic environment, where the developments are highly unpredictable. The course aims to equip the young students of IMBA with the basic knowledge about commercial banking so that they acquire knowledge of banking and can also make up their mind to choose banking as a career Course Contents: Module I (10 hours) Introduction: Definition of banking; features of a bank; Banking Structure in India – types of banks and financial institutions; commercial banks and their functions; RBI and its functions. Banker–Customer Relationship: The various types of relationship between a Banker and a Customer; Rights and Obligations of bankers – Statutory obligation to HonourCheques; Banker’s Lien; Rights to claim incidental charges; Right to charge compound interest; Duty to maintain secrecy of customer’s account and exceptions to the same. Module II (10 hours) Opening and Operation of Deposit accounts: Different Types of Accounts – Individual and Joint Accounts; Proprietorship, Partnership and Company Accounts; Clubs, Association, Societies, Trust etc.; KYC – precautions to be taken by a banker while opening a new account; operations in deposit accounts; Marketing of Deposits; Non-Resident Accounts; Deposit Insurance Collection and payment of cheques: Definition, endorsement, truncation and crossing of cheques; Protection to collecting and paying bankers; Relevant Provisions of Negotiable Instruments Act, 1881 Module III (8 hours) Loans and Advances: Principles of sound Lending; Forms of advances. Various Modes of Charging Security – Lien; Pledge; Assignment; Hypothecation; Canons of a good Banking Security. Module IV (8 hours) Subsidiary Services: Safe custody of valuables; Safe Deposit Lockers; Letters of Credit; Bank Guarantees; Remittence of Funds; Merchant Banking; Forex Business; Lease Finace; Hire – Purchase; Factoring; Underwriting of Securities; Tax Consultancy; Credit Cards; Traveller’sCheque; Gift Cheques; Selling third party products Module V (9 hours) Banking Technology: Core Banking Solution; Net Banking; Electronic Clearing Service; Electronic Funds Transfer; Real Time Gross Settlement; SWIFT. Risk Management In Banks: Various Types of Business and Control risks and their Identification, Measurement, Monitoring and Control; Management of Non-Performing Assets References:

1. Gordon and Natrajan: Banking Theory, Law and Practice, Himalaya Publishing House 2. M Y Khan, Indian Financial System, Tata McGraw-Hill 3. K C ShekharLekshmyShekhar: Banking Theory and Practice, Vikas Publishing House

Pvt. Ltd 4. Iyengar V: Introduction to Banking, Excel Books

IMBA: SYB- 22

BBA SEMESTER IV

Generic Elective Course G404- Human Resource Management (6 credit)

Full marks: 100 (Mid Term-20 + End Term-80) Objective: The purpose of this course is to facilitate the students in acquiring specific knowledge, skills, and abilities associated with human resource management so that they can prepare themselves to perform the essential functions of human resource management after they join organizations.

Note: Offered by MBA Department for B.Com Students Course Contents:

Module I (8 hours) Human Resource Management: Concept, Functions, roles, skills & competencies, HRD-definition, goals and challenges, The changing environment of HRM – globalization, cultural environment, technological advances, Work life balance, HR role in strategy formulation & gaining competitive advantage. HRM issues in Indian Organisations Module II (10 hours)

Human Resource Planning: Process, Forecasting demand & supply, Skill inventories Human Resource Information System (HRIS) succession planning, Job analysis – Uses, methods, Job description & Job specifications. . Job enlargement, job enrichment . Recruitment, Selection & Orientation: internal & external sources, e- recruitment, selection process, orientation process.

Module III (10 hours) Training: Concept, Needs, Systematic approach to training, Methods of training, Performance management system: concept, uses of performance appraisal, performance management methods, factors that distort appraisal, appraisal interview. Career planning: career anchors, career life stages, Module IV (8 hours)

Compensation: Steps of determining compensation, job evaluation, components of pay structure, factors influencing compensation levels, wage differentials & incentives, profit sharing, gain sharing, employees’ stock option plans. Module V (9 hours)

Industrial Relations: Introduction to Industrial Relations, Trade unions role, types, functions, problems, industrial dispute- concept, causes & machinery for settlement of disputes- grievance, concepts, causes & grievance redressal machinery, , Collective bargaining- concept, types, process, problems, essentials of effective collective bargaining .

References:

De Cenzo, D.A. & Robbins: Fundamentals of Human Resource Management, New York: John Wiley & Sons. Dessler

Dessler G: Human Resource Management, Pearson. Monappa & Saiyaddin: Personnel Management, Tata McGraw Hill. Rao, V.S.P.: Human Resource Management- Text and Cases, Excel Books.

IMBA: SYB- 23

IMBA (BBA-FM) SEMESTER IV

Skill Enhancement Course SE403- Financial Market: A Beginner’s Module (NSE) (2 Credits)

Full marks: 50 (End Term evaluation)

Objective: To improve the knowledge of students in security market and to teach them the basics of investment.

Course Contents

Module I (10 hours)

Investment basics: Concept, interest rate, options of investment, short term sources and long term sources of finance, Stock exchange, equity share, debt instrument, derivative, mutual fund, index, dematerialisation, depository. Securities: Concept, functions of securities market, regulator, SEBI and its role, participants, segments. Financial Market: Primary market, issue of shares, market price, face value, capitalisation, IPO, Public issue, Rights issue, private placement. Foreign capital issuance: ADR, GDR.

Module II (10 hours)

Secondary market: Role, Primary Vs Secondary market, Stock exchange: functions, demutualisation, stock trading. Products in Secondary market. Equity investment & Debt investment. Derivatives: Types, financial derivatives & commodity derivatives. Depository: DP, Custodian. Mutual Fund: Regulatory Body, NAV, Befits, Risks associated with mutual fund. Active fund management Vs passive fund management.

Module III (10 hours)

Miscellaneous: Corporate actions: dividend, stock split, buyback of shares. Index, clearing and Settlement Redressal, Concept and modes of analysis: Simple interest, compound interest, time value of money- compounding technique and discounting technique. Annual report- Profit & Loss account, Balance Sheet. Sources & application of Fund. Ratio analysis: Types and application.

Reference:

Financial Market: A Beginner’s Module, NCFM material. Saunders, Anthony & Cornett, Marcia Millon: Financial Markets and Institutions Shahani, Rakesh: Financial Markets in India: A Research Initiative, Anamica Publications

IMBA: SYB- 24

IMBA (BBA-FM) SEMESTER V

Core Course C511- Principles of Marketing (6 Credit)

Full marks: 100 (Mid Term-20 + End Term-80) Objective: This course aims to familiarize students with the marketing functioning organizations. It will equip the students with understanding of the Marketing Mix elements and sensitize them to certain emerging issues in Marketing. The course will use and focus on Indian experiences, approaches and cases.

Course Contents:

Module I (8 hours)

Introduction: Nature, Scope and Importance of Marketing, Evolution of Marketing; Core marketing concepts; Company orientation -Production concept, Product concept, Selling concept, Marketing concept, Holistic marketing concept. Marketing Environment: Demographic, economic, political, legal, socio cultural, technological environment (Indian context); Marketing Planning.

Module II (8 hours)

Segmentation, Targeting and Positioning: Levels of Market Segmentation, Basis for Segmenting Consumer Markets,

Module III (11 hours)

Product & Pricing Decisions: Concept of Product Life Cycle (PLC), PLC marketing strategies, Product Classification, Product Line Decision, Product Mix Decision, Branding Decisions, Packaging & Labelling, New Product Development. Pricing Decisions: Determinants of Price, Pricing Methods

Module IV (9 hours)

Promotion Mix: Factors determining promotion mix, Promotional Tools-basics of Advertisement, Sales Promotion, Public Relations & Publicity and Personal Selling;

Module V (9 hours)

Place (Marketing Channels): Channel functions, Channel Levels, Types of Intermediaries: Types of Retailers, Types of Wholesalers. Marketing of Services -Unique Characteristics of Services, Marketing strategies for service firms – 7Ps

References:

1. Kotler, P. & Keller, K. L Koshy ,Jha .: Marketing Management, Pearson. 2. Ramaswamy, V.S. &Namakumari, S: ‘Marketing Management: Global Perspective-

Indian Context’, Macmillan Publishers India Limited. 3. RajanSaxena: Marketing Managment, Tata McGraw-Hill 4. Zikmund, W.G. & D’ Amico, M.: Marketing, Ohio: South-Western College

Publishing.

IMBA: SYB- 25

IMBA (BBA-FM) SEMESTER V

Core Course C512- Income Tax (6 Credit)

Full marks: 100 (Mid Term-20 + End Term-80) Objective: To provide basic knowledge and equip students with application of principles and provisions of Income-tax Act, 1961.Also provide knowledge about the tax laws in force for the relevant accounting year and to provide an insight into procedural aspects for filing tax returns for individual assesses.

Course Contents: Module I (6 hours)

Basic concepts: Income, agricultural income, person, assessee, assessment year, previous year, gross total income, total income, maximum marginal rate of tax.Permanent Account Number (PAN).Residential status; Scope of total income on the basis of residential status; Exempted income under section 10.

Module II (10 hours) Salaries:Essential norms of salary income; basis of charge; different forms of salary income; allowance; perquisites; deduction from salary income. Income from house property:Chargeability; applicability of sec 22 in certain typical situations; property income exempt from tax; let-out house property; self-occupied property. Module III (11 hours)

Profits and gains of business or profession: Chargeability; general principles governing assessment of business income; scheme of deductions and allowances.

Capital gains: Chargeability; meaning of capital assets; types of capital assets; transfer of capital asset, exemptions.

Module IV (8 Hours) Income from other sources:Basis of charge; Chargeable income under sec 56(2); deductions. Income of other persons included in assesee’s total income; Aggregation of income and set-off and carry forward of losses; Deductions from gross total income of individual assesse; Rebates and reliefs. Module V (10 hours)

Computation of Total Income of individuals; Tax Liability of individual; Preparation of return of income

References: 1. Singhania, Vinod K. and Monica Singhania: Students’ Guide to Income Tax,

University Edition, Taxmann Publications Pvt. Ltd., New Delhi. 2. Ahuja, Girish and Ravi Gupta: Systematic Approach to Income Tax, Bharat Law

House, Delhi. 3. Pagare, Dinkar: Law and Practice of Income Tax, Sultan Chand and Sons, New Delhi. 4. Lal, B.B: Income Tax Law and Practice, Konark Publications, New Delhi.

IMBA: SYB- 26

IMBA (BBA-FM) SEMESTER V

Discipline Specific Elective Course D501- Fundamental Analysis Module (NSE) (6 Credit)

Full marks: 100 (Mid Term-20+ End Term-80)

Note: The content of the different modules will be decided by NSE

IMBA: SYB- 27

IMBA (BBA-FM) SEMESTER V

Discipline Specific Elective Course D502- Macro Economics for Financial Market Module (NSE) (6 Credit)

Full marks: 100 (Mid Term-20+ End Term-80)

Note: The content of the different modules will be decided by NSE

IMBA: SYB- 28

IMBA (BBA-FM) SEMESTER V

Skill Enhancement Course SE504- Mutual Fund: A Beginner’s Module (NSE) (2 Credits)

Full marks: 50 (End Term evaluation)

Objective: To make students understand basic concept of Mutual Fund and its function as a mode of investment.

Course Contents:

Module I (10 hours)

Mutual Fund: Concept, structure in India, AMC, NFO, Rights and obligations of investors. Mutual Product & Features: Equity Funds- Open ended fund, close ended fund, Index fund, diversified large cap funds, Midcap funds, sectoral funds, other equity funds. NAV, Expense ratio, Portfolio turnover, Exit load

Module II (11 hours)

Gold ETFs: Introduction, features, NFO. Debt Funds: Features, interest rate risk, default risk, Debt instrument pricing, Yield to Maturity (YTM), Interest rate and bond price. Debt mutual fund schemes. Liquid funds: Salient features, portfolio churning and floating rate schemes.

Module III (9 hours)

Taxation: Capital gains taxation, Indexation benefit, FMPs. Regulations: Overview, industry associated with mutual fund, objectives of AMFI, Advantages of mutual funds, Systematic Investment Plan (SIP), Systematic Transfer Plan (STP) and Systematic Withdrawal Plan (SWP). Growth option, Dividend Payout ratio & Dividend Reinvestment option.

References:

1. Mutual Fund: A Beginner’s Module, NCFM Module. 2. M.Y.Khan: Financial Services, Tata McGraw –Hill

IMBA: SYB- 29

IMBA (BBA-FM) SEMESTER VI

Core Course C613- Principles of Insurance (6 Credit)

Full marks: 100 (Mid Term-20 + End Term-80)

Objective: This course aims at giving in-depth knowledge of insurance business in terms of structure, products, pricing and risk management. Course Contents: Module I (9 hours) Nature of insurance, Features, Functions, Evolutions and Importance. Essentials insurance contract. Principles of Insurance contract- Principle of Indemnity, Principles of utmost good faith, Principle of subrogation, Principle of Insurable interest, Principle of contribution, Principle of mitigation of loss, Principles of proximity cause or Causa Proxima. Insurance and Economic Development. Insurance as a cooperative device. Module II (10 hours) Types of Insurance- Life Insurance & Features, Marine Insurance and Features, Fire Insurance & Features. Miscellaneous Insurance- Motor insurance, Crop Insurance, Liability Insurance, Live stock Insurance, Personal accident Insurance. Re-Insurance- meaning, Definition, Features, Objectives, Rights and Liabilities of Re insurer, Legal Position, Principles of Reinsurance. Methods of Reinsurance- Faculative methods, Shopping methods and Treaty Methods. Advantages of Reinsurance. Module III (9 hours) IRDA- Objectives, Registration of insurance companies, Licensing of insurance agents, License of surveyors, Professional standards, Rules and ethics governing insurance practice, Protection of policy holders interest, code of conduct of insurance companies. Duties and Responsibilities of IRDA. Indian Insurance market- LIC, its objectives and achievements, GIC- its objectives and achievements. Module IV (10 hours) Policy Conditions of Life Insurance, Premium plans, Nomination, Calculation of surrender value, settlement procedure. Risk management- definition of risk, Pure Risk- Personal risk, Property Risk, Liability Risk, Failure of others. Rules of Risk Management process: Avoidance, precaution, assumption, transfer of risk and insurance. Risk management techniques. Module V (7 hours) Bancassurance and Features, Pension Plans and features, ULIPS- Meaning, feature and emerging trends, annuities- Meaning, Features. Underwriting- Meaning and features. Recent developments in Indian Insurance sector. Insurance regulations in India: Insurance Act 1938. References:

1. George Rejda, Principles of Risk Management and Insurance, Pearson Education. 2. S. Balachandran, General Insurance, Insurance Institute of India. 3. S. Balachandran, Karve, Palav, Life Insurance, Insurance Institute of India. 4. C. Arthur, William Jr., Michael Smith, Peter Young, Risk Management and Insurance,

McGraw-Hill

IMBA: SYB- 30

IMBA (BBA-FM) SEMESTER VI

Core Course C614- Legal Aspects of Business (6 Credit) Full marks: 100 (Mid Term-20 + End Term-80)

Objective: To gain knowledge of the branches of law which relate to business organizations, certain corporate bodies and related matters. Also to understand the applications of these laws to practical commercial situations.

Course Contents:

Module I (12 hours)

Indian Contract act 1872: Meaning and essentials of contract; kinds of contract based on validity, formation and performance, law relating to offer, acceptance, consideration, competency to contract, free consent, void agreements, performance of contracts, discharge of contract, remedies for breach of contracts.

Module II (8 hours)

Special Contracts: Contract of Indemnity and Guarantee; Bailment and Pledge, Agency.

Module III (12 hours)

Sale of Goods Act: Sale and agreement to sell, Conditions and warranties, Transfer of property, Performance of contract of sale, Sale by non-owners, Rights of unpaid seller.

Indian Partnership Act: Meaning, essentials, Mode of registration, relations of partners, Rights and liabilities of partners, Reconstitution of partnership firm, Dissolution pf partnership firm, Limited liability partnership

Module IV (8 hours)

Negotiable Instruments Act,1881: Meaning and definition of Promissory note, Bills of Exchange, and Cheque, Distinction between them.

Consumer Protection Act: Objectives, definitions, consumer dispute redressal forum and procedure

Module V (5 hours)

The Company Act, 2013: Meaning and types, Incorporation, Memorandum & Articles of Association, Prospectus, role of directors, Shares, company meetings and dissolution of company.

References:

1. N.D. Kapoor, Mercantile Law, Sultan Chand 2. M.C. Kuchhal, Business Law and Mercantile Law, Vikash Publishing House 3. Arora. S: Business Law, Taxmann 4. Roy, C.K & Roy P.K: Business Law, Vikash Publishing House

IMBA: SYB- 31

IMBA (BBA-FM) SEMESTER VI

Discipline Specific Elective Course D603- Technical Analysis Module (NSE) (NSE) (6 Credit)

Full marks: 100 (Mid Term-20+ End Term-80) Note: The content of the different modules will be decided by NSE

IMBA (BBA-FM) SEMESTER VI

Discipline Specific Elective Course

D604- Project (6 Credit)

Full marks: 100 (End Semester Evaluation)