Table of Content · 1 Dear Student, A warm and sincere welcome to this academic year! The Yenepoya Institute of Arts, Science, Commerce and Management is one of the fledgling institutes

Table of Content

Principals Message 1

Vision 2

Mission 2

Administration and Staff 2

Anti-Ragging Policy 3

Course Learning Outcome 5

Rule and Regulations 5

Academic Calendar 6

Attendance 8

Student Leave Rules 8

Code of Conduct 8

Course Structure 10

Examination 13

Detailed Syllabus 15

Rules and Regulations - Hostel 67

Student Mentorship Program 72

Student Research Activities 72

Infrastructure Facilities of the University 73

1

Dear Student,

A warm and sincere welcome to this academic year!

The Yenepoya Institute of Arts, Science, Commerce and Management is one of the fledgling institutes of the Yenepoya (Deemed to be University) and hence provides a contemporary and futuristic experience of teaching and learning. The degree courses offered are carefully selected to meet the requirement of a very special niche of aspiring students like you. The millennial movement has brought into focus degrees related to the discipline of humanities and economics especially connected to the services sector driven by the macro and micro economic environment. In this context, courses addressing big data analytics, commerce, aviation, tourism, travel and hospitality are the options from which you have selected to obtain holistic aptitudes towards your chosen degree.

You will be provided opportunities to excel and address your motivations towards areas of interest through a choice based credit degree. The institute environment and curriculum is designed to nurture your varying expectations and capabilities. You are allowed to engage in areas of specialization with proven ability to make distinctive contributions to the objectives of the degree. You will be protected through various academic committees and regulatory cells to preserve your integrity and dignity.

We wish that you may contribute not only through academics but also through your talent and achievements in co-curricular and extracurricular activities for which you will be provided extensive support. The institute has provisions for structured activities through clubs and houses. You may choose to join a club, whilst you will be randomly selected as a member of a house (Strato Earth, Shimmer Sun, Super Moon and Stoic Star).

A competent and vibrant group of full time, adjunct and guest faculty will provide quality teaching and learning experiences. The institute will provide opportunities for you to qualify through certifications relevant to the profession to which you are seeking to graduate from.

As much as the institute may contribute to your growth and career, we also look forward to learning from you as you go through your curriculum. Whether you are graduating with a degree or an honours degree, the journey will be fruitful and eventually, you as an ambassador of the Institute will continue to be a socially useful citizen of the country.

Have a great learning journey!

With best regards

Principal Dr. G. Parvadhavardhini Gopalakrishnan

2

Vision

To provide access to quality higher education, ensuring equity, to create a vibrant knowledge capital and to create inspiring leaders of tomorrow who can take this country to the forefront of the developed nations.

Mission

1. To achieve academic excellence and global competencies among students. 2. To create an environment for the generation of new knowledge through meaningful research,

adopting latest methods of pedagogy and incorporating modern principles of academics integrated with highest ethical standards.

3. To extend the knowledge acquired and new knowledge generated for the development of the community.

Administration and Staff

Principal Dr. G. Parvadhavardhini Gopalakrishnan PhD

Department of Commerce

Associate Professor

Dr. Shareena P MCom, PhD

Assistant Professor Mr. Jeevan Raj MCom

Ms. Chaitra Shetty MCom

Mr. Mahammad Shahid MCom

Ms. Pratheeksha MCom Ms. Carol Noronha MCom

Ms. Sahana MCom

Ms. Razeena MCom

Ms. Sushmitha MCom

Ms. Divya Anchan MCom Ms. Shruthi K MCom Ms. Sharmila P Nayak MCom, MPhil Department of Management

Assistant Professor

Ms. Neekshitha Shetty MBA

Ms. Sowmya MBA

Department of Language

Assistant Professor Ms. Shalini Sequeira MA - English Mr. Niyaz P MA, BEd – Kannada

Lecturer

Ms. Anitha Raj MA - Hindi Department of Hospitality Science

Assistant Professor

3

Mr. Pavitra Shetty MBA

Ms. Lakshmi MBA Ms. Sudha S MCA Mr. Anooph P Thomas BHM Mr. Mervin Vas BHM

Department of Computer Science Assistant Professor Mr. Ramakrishna Rao MCA

Ms. Srijana Shet MSc

Ms. Sindhu Sandesh MCA

Mr. Narayana Sukumara A MCA

IT Department Mr. Kaushik Dip.in Computer Hardware & Networking.

Library Staff Mrs. Vanitha Dip.in Lib.Sc

Office Staff

Ms. Aradhana Shetty PGDHRM

Ms. Sowmya MCom Ms.Reeda MCom

Office Attendants

Mr. Ramesh

Mr. Padmanabha

Support Staff

Ms. Yashawanthi

Ms. Yogini Shetty

Mr. Monappa Mr.Supreeth

Information about Anti-Ragging

Yenepoya (Deemed to be University) does not tolerate ragging of any sort and intends to take all possible and precautionary measures to ensure that University Campus/Hostels are ragging free. Yenepoya (Deemed to be University) would like to educate the students, especially the fresher’s and their immediate seniors about the implications and negative aspects of ragging. The Anti Ragging booklet is issued to the students keeping in mind the above aspects. All the students are instructed to go through the contents of the Booklet and understand the implications of ragging and refrain from any act that may be termed as ragging with a view to maintain a salubrious atmosphere in the University conducive to professional and higher studies. University Grants Commission has prepared the model Regulations known as UGC Regulations on Curbing the Menace of Ragging in Higher Educational Institutions, 2009.Reproduced hereunder is the excerpts and from the said UGC Act. Coverage: The provisions under this Act apply to all the constituent Colleges. It also covers the academic, residential, playgrounds, canteen etc., located within the Yenepoya (Deemed to be University), transportation of students - whether public or private. Objectives: To prohibit any conduct by the student/s by words spoken or written or by an act that has the effect of teasing:

4

Treating or handling with rudeness a fresher or any other student, Indulging in rowdy or undisciplined activities causing or likely to cause annoyance, hardship or

psychological harm or to raise fear or apprehension thereof. Asking any students to do any aesthete has the effect of generating

shame/torment/embarrassment

What Constitutes Ragging: Ragging constitutes one or more of any of the following acts

Any conduct by any student or students whether by words spoken or written or by an act which has the effect of teasing, treating or handling with rudeness a fresher or any other student;

Indulging in rowdy or undisciplined activities by any students or students which causes or is likely to cause annoyance, hardship, physical or psychological harm or to raise fear or apprehension thereof in any fresher or any other student;

Asking any student to do any act which such student will not in the ordinary course do and which has the effect of causing or generating a sense of shame, or torment or embarrassment so as to adversely affect the physique or psyche of such fresher or any other student;

Any act by a senior student that prevents, disrupts or disturbs the regular academic activity of any other student or a fresher;

Exploiting the services of a fresher or any other student for completing the academic tasks assigned to an individual or a group of students.

Any act of financial extortion or forceful expenditure burden put on a fresher or any other student by students;

Any act of physical abuse including all variants of it: sexual abuse, homosexual assaults, stripping, forcing obscene and lewd acts, gestures, causing bodily harm as any other danger to heath or person;

Any act or abuse by spoken words, emails, post, public insults which would also include deriving perverted pleasure, vicarious or sadistic thrill from actively or passively participating in the discomfiture to fresher or any other student;

Any act that effects the mental health and self-confidence of a fresher or any other student with or without an intent to derive a sadistic pleasure showing off power, authority or superiority by a student over any fresher or any other student.

Preventive measures:

Our advertisements calling for applications for entrance test/admission to the course contain appropriate clause on ragging.

The University/College brochures and prospectus also contain similar clauses on ragging. The application forms for enrolment contain an undertaking on ragging to be signed by the

candidate and also by the parent/guardian. These are obtained before admission to the course. Students seeking admission to hostel will have to give additional undertaking that they would

refrain from ragging. At strategic points in the campus, posters are being exhibited highlighting negative aspects of

ragging.

A strict vigil is maintained at all levels to ensure that the University/College campuses as well as hostels are ragging free. Administrative action in the event of ragging: The institution shall punish a student found guilty of ragging after following the procedure and in the manner prescribed herein under

The Anti-Ragging committee of institution shall take an appropriate decision, in regard to punishment or otherwise, depending on the facts of each incident of ragging and nature and gravity of the incident of ragging established in the recommendations of the Anti-Ragging Squad.

5

The Anti-Ragging Committee may, depending on the nature and gravity of the guilt established by the Anti-Ragging Squad, award, to those found guilty, one or more of the following punishments, namely:

Suspension from attending classes and academic privileges. Withholding/withdrawing scholarship/fellowship and other benefits. Debarring from appearing in any test/examination or other evaluation process. Withholding results. Debarring from representing the institution in any regional, national or international

meet, tournament, youth festival etc. Suspension/expulsion from the hostel. Cancellation of admission. Rustication from the institution for period ranging from one to four semesters. Expulsion from the institution and consequent debarring from admission to any other

institution for a specified period.

Course learning outcomes

BCom (Honours) (International Accounting & Finance)

1. To provide a strong foundation and understanding of the functioning of business organizations, commercial transactions and of various specialized operations such as accounting, finance and marketing by offering a comprehensive curriculum.

2. To develop professional knowledge and skills in Accounting, Finance, Marketing, Human Resources, Taxation, etc. by adopting learner centred pedagogical practices.

3. To develop competency in students to pursue higher level programmes such as CA, ICWA, ACCA, M.COM., MBA or other Master Programmes in Commerce/Management.

4. To enhance employability and to be able to take up challenging job assignments. 5. To develop the conceptual and practical skills of the students aimed at the intellectual pursuit of

knowledge of commercial sciences. 6. To help understand methods and processes of commerce in every area of activity 7. To expose them to the areas of application of knowledge in business firms and industrial

organizations, and

8. To enable them to acquire complete basic and intermediary practical knowledge of various commerce subjects with the sole purpose of making them self-dependant and easily employable.

Rules and Regulations

Duration, Phases

The duration of the course shall be three years. Each academic year shall be divided into two semesters. The first academic year shall comprise the first and second semesters, the second academic year, the third and fourth semesters, and the third academic year as the fifth and sixth semesters. The duration of UG Programmes shall extend over six semesters (three academic years) of 16 weeks each. Each semester shall consist of 16 weeks of study (excluding the time spent for the conduct of final examination of each semester). The maximum period for completion of degree/diploma programme shall be double the duration stipulated for programme (excluding the internship) reckoned from the year of admission (inclusive of the year of admission) to the programme. However, in the case of one and two year programmes, the maximum period for completion shall be three and five years respectively. A candidate, who fails to complete the programme within the prescribed maximum period, he/she shall be permitted to take the examination subject to the following conditions:

He/she shall write the examination as per the existing syllabus for the programme/course/paper/s.

6

If the programme/course/paper/s is changed/discontinued, he/she shall be permitted to write the examination in the prevalent programme/course/paper/s or equivalent programme/course/paper/s as decided by Equivalence Committee.

He shall pay a special examination fee as prescribed by the University from time to time. These rules shall also be applicable to programmes/courses where there is provision for

improvement. (Assented by the Chancellor on 16.4.2008)

Medium of Instruction: The medium of instruction and examination shall be English.

Academic Calendar

Courses: 1. BCom

2. BCom (Honours) (International Accounting & Finance)

3. BBA (Aviation & Logistics) 4. BBA (Aviation, Travel & Tourism) 5. BCA (Big Data Analytics &Cloud Computing) 6. BSc Hospitality Science (Aviation, Travel & Tourism)

7. BCom (Honours) (Aviation & Logistics)

8. BSc (Honours) (Forensic Science)

Events Date

Commencement of classes for I Semester 15.07.2019

Induction Programme 16.07.2019 to 19.07.2019

Internal Exam 30.09.2019 to 04.10.2019

Co-curricular activities (Fine Arts Association, Commerce Association, Language Association, NSS, Sports, Management Association, IT Club etc.)

22.09.2019 to 28.09.2019

Parents Teacher Students Meeting 10.10.2019

Study leave 12.11.2019 to 16.11.2019

1. Last date for payment of exam fees without fine

2. With fine of Rupees 200


1 month before the exam

3 weeks before the exam


Commencement of University Examinations Theory Exam

3rdweek of November 2019

Declaration of University Exam Results 3rdweek of December 2019

Vacation 16.12.2019 to 05.01.2020

Commencement of classes for II Semester 06.01.2020

Internal Exam 16.03.2020 to 20.03.2020


22.03.2020 to 28.03.2020


Study leave 27.04.2020 to 03.05.2020






7



1st week of May 2020

Declaration of University Exam Results 1st week of June 2020

Vacation 01.06.2020 to 05.07.2020

Commencement of classes for III Semester 06.07.2020

Internal Exam 14.09.2020 to 17.09.2020


22.09.2020 to 28.09.2020


Study leave 26.10.2020 to 01.11.2020








1st week of November 2020

Declaration of University Exam Results 1st week of December 2020

Vacation 01.12.2020 to 03.01.2021

Commencement of classes for IV Semester 04.01.2021

Internal Exam 15.03.2021 to 18.03.2021


22.03.2021 to 28.03.2021


Study leave 26.04.2021 to 02.05.2021

1. Last date for payment of exams fees without fine








Declaration of University Exam Results 4th week of May 2021

Vacation 01.06.2021 to 04.07.2021

Commencement of classes for V Semester 05.07.2021

Internal Exam 14.09.2021 to 17.09.2021


22.09.2021 to 28.09.2021


Study leave 25.10.2021 to 31.10.2021

1.Last date for payment of exams fees without fine 2. With fine of Rupees 200





Commencement of University Examinations 1st week of November 2021

8

Theory Exam

Declaration of University Exam Results 4th week of November 2021

Vacation 01.12.2021 to 02.01.2022

Commencement of classes for VI Semester 03.01.2022

Internal Exam 15.03.2022 to 18.03.2022


22.03.2022 to 28.03.2022


Study leave 25.04.2022 to 01.05.2022

1. Last date for payment of exams fees without fine








Declaration of University Exam Results 4th week of June 2022

Attendance Requirement

A minimum of 75% attendance is mandated to be eligible to appear for the examination. However, you are responsible for attending all learning and teaching sessions associated with your programme of study. In relation to unplanned absences, you should contact your college within 24 hours of the missed session/s and provide the administration team with a complete nonattendance form stating your reason for nonattendance. Student absent for two days during term time have to report to the college with their parents. Failing to do so, the student will not be permitted to attend the class till he/she is accompanied with his/her parent and seek readmission. We will endeavour to help you if your absence is due to mitigating circumstances. A student who fails to respond to warning about his/her attendance may be required to enter into a formal Attendance Agreement. Such students may be withdrawn from their programme if they breach the terms of their Attendance Agreement. Students at YIASCM are encouraged to attend their classes on time. However, we recognise that there may be exceptional circumstances. The lateness procedure YIASCM adopts is to help, monitor and combat lateness so that student's educational achievements never suffer but thrive. If a student has arrived late for a lesson, they are stopped at the reception and asked to read and complete a lateness form. In this form students record their name, identification number, course title, date and the time they have arrived. This is then signed by the Administrator who issued the form. The lateness is logged into their record in the student database as well as the course register which is later monitored by one Administrator. If a student is regularly late, he/she is monitored and warned. The overall attendance percentage may also be affected which will seize them from attending semester examinations.

Student Leave Rules

If the absence is only for one hour, the student will seek written permission from the concerned faculty.

If the absence is for more than one hour and up to two days, leave will be sanctioned by the Academic Advisor only.

If the absence is for three days or more, the leave will be noted or sanctioned by the Principal.

Students Code of Conduct

While in the premises of the college, Yenepoya (Deemed to be University) students are required to be well groomed at all times. Boys are instructed to trim their hair on a regular basis. Wearing of caps is not

9

permitted inside the college premises. Sideburns are to be maintained at a length shorter than the middle of the ear. Boys are to be clean shaven at all times. A small moustache is permitted, as long as it is trimmed and is well maintained. Inter-locking of the moustache with the sideburns or beard grown is not allowed. Boys are not permitted to wear any jewellery except a single non flashy wristwatch. They should wear laced black oxford shoes with full black socks. Aback belt with plain buckle should be worn. Nails are to be kept trimmed and hair should not be coloured, streaked or cut in fancy partings. Students should be strictly in full uniform in the campus. It is reiterated that whenever a student is in uniform, he/she would uphold the dignity of the same and ensure that it is complete in all respects. On Wednesday, students should compulsorily come in blazers. Friday is a smart casual day (Jeans-shirts, Jeggings, Caps are not permitted). Girls with long hair (i.e., below shoulder length) are required to keep it tied up or well combed in a bun. They should wear a minimum amount of jewellery/make up and their nails are always to be kept clean and well-manicured. Girls are permitted to wear one small pearl ear stud and a non-flashy wristwatch. Burka is not permitted in the classroom and only black coloured head scarf can be worn by the girls. Girls should wear black pumps with a small wedge heel, well-polished and kept always in a good condition. No deviations to the above rules on Dress Code and grooming would be permitted. It shall be the bounden duty of every student to abide by the rules and regulations of the college and to conduct himself with discipline and decorum in all places and under all circumstances.

Note

Students should wear their name tags when in the college on all working days. Students are not permitted to enter the college premises in casual dress. Entry to the college building may not be permitted if the Identity Card (ID) is not worn. In case the ID card is not available or is defaced/lost, a temporary ID form, duly signed & stamped should be applied for (on payment) and collected from the college office. Students are to ensure that they remain in complete uniform even when they move from college to the hostel and back. Blazers, aprons etc. are to be worn by the students and should not be slung across the shoulder or over the arm. Chewing gum or consuming food in the classroom is strictly prohibited. Uniforms issued by the college should not be altered by the students at any circumstance. (Short trousers are not allowed). Cell phones are strictly prohibited in the classroom and on the campus. Students will be penalized if caught flaunting the rule. Students can regularly login to the www.yenepoya.edu.in and check Yengage icon for attendance, internal marks and other details. Every student shall attend classes regularly and punctually and shall refrain from any action that may disturb the smooth working of the college. Smoking, use of alcohol and drugs are strictly prohibited in the college premises. Student must be clean and decorous in dress, language and behaviour. Every student should greet the members of the staff. Each class will be in the charge of an academic advisor who will keep a close watch over the attendance, progress and conduct of the students. Irregular attendance, habitual late coming, discourtesy towards faculty, non-teaching staff and continued inefficiency or indifference to college work, obscenity in word or act, damaging college property, participation in imitational activities, misconduct, strikes etc. are sufficient reasons for punishments by the principal like suspension from the college, withholding of scholarships and free ship, imposition of fine, censure etc. including dismissal from the college or refusal of admission in the succeeding year. Damage to the property of the college books, furniture, computers, electrical installations etc. will have to be paid for. In case of damage to college property, the cost of repair and any other charges applicable will be collected from the students. But if the person who caused damage is

10

unknown, the cost of repair etc., may be collected equally from all the students in the college. The decision of the Principal is final in all these matters. Without obtaining prior permission from the Principal, no picnics, send-off parties, get-togethers in which our students are involved either in the campus or in any other place are to be organised. The college does not hold itself responsible for conduct outside its premises. The Principal may take cognisance of any serious misconduct outside, likely to reflect upon the reputation of the college, and take such action against the offender. Such students may be refused readmission after the end of the year. Unauthorised books, Magazines, Posters, CDs, Photos etc. are not to be brought to the college. No meeting shall be convened, no person shall be invited to address the students and no publication shall be issued without the permission of the Principal. The Principal in consultation with the staff council shall have the power to rusticate any student from the college, if in the opinion of the council; his continuation in the college is not desirable in the interest of discipline in the college. Students are not allowed to bring their personal vehicles to the college. Eatables like chocolates, chewing gum and any other are not allowed in the classes. Classrooms must be kept clean and tidy.

The following will be construed as disruptive behaviour and may lead to rustication from the institute after facing an inquiry

4. Damage to infrastructure and institutional property. 5. Physical violence and abusive language. 6. Intimidating or teasing anyone with the intention of humiliating an individual that may lead to

mental or physical harm. 7. Public display of affection (PDA). 8. Insubordination and disrespectful attitude towards faculty and support sta. 9. Cybercrime and theft of property. 10. Being inebriated with consumption of alcohol, use of drugs and narcotic substances. 11. Possession of weapons.

Course Structure

Sl. No

Subject Code

Name of the course

Course Type

Credits

Theory Tutorial

Practical Total credits

SEMESTER I

1. BCH 101 C1- International Financial Accounting

Core course 5 1 0 6

2. BCH102 C2- International Management Accounting

Core course 5 1 0 6

3. BCH103 AECC 1 - Environmental Studies

Ability enhancement compulsory course

2 0 0 2

4. BCH104 GE 1- Management Theory and Practice

Generic Elective Course

5 1 0 6

11

SEMESTER II

5. BCH 201 C 3 - Performance Management

Core course 5 1 0 6

6. BCH202 C 4 - Financial Reporting Core course 5 1 0 6

7. BCH203A

BCH203B

BCH203C

AECC 2 - Any ONE of the following

a) English

b) Hindi c) Kannada

Ability enhancement compulsory course

2 0 0 2

8. BCH204

GE 2 - Managerial Economics


5 1 0 6

SEMESTER III

9. BCH 301

C 5 - Audit & Assurance Core course 5 1 0 6

10. BCH 302

C 6 - International Financial Management

Core course 5 1 0 6

11. BCH 303

C 7 - Strategic Business Reporting (SBR- I)

Core course 5 1 0 6

12. BCH 304

SEC 1-Computer Application in Business

Skill Enhancement Course

1 0 1 2

BCH 305 GE 3 – Business Mathematics


5 1 0 5

SEMESTER IV

14. BCH 401

C 8 - Governance, Risk And Ethics (SBL-I)

Core course 5 1 0 6

15. BCH 402

C 9 - Business Strategy & Analysis (SBL-II)

Core course 5 1 0 6

16. BCH 403

C 10 - Strategic Business Reporting (SBR-II)

Core course 5 1 0 6

17. BCH 404

SEC 2- E-Commerce Skill

Enhancement Course

2 0 0 2

18. BCH 405 GE 4 - Summer Internship Project

Generic Elective

Course

5 1 0 6

SEMESTER V

19. BCH 501

C 11 - Advanced Performance Management I (APM)

Core course 5 1 0 6

20. BCH 502

C 12 - Advanced Financial Management I (AFM)

Core course 5 1 0 6

21. DSE 1- Any ONE of the Discipline 5 1 0 6

12

BCH503A

BCH503B

following: (a) Income Tax

(b)Human Resource Management

Specific Elective Course

22. BCH504A

BCH504B

DSE 2- Any ONE of the following: (a) Business Law

(b) Marketing Management

Discipline Specific Elective Course

5 1 0 6

VI SEMESTER

23. BCH 601

C 13 - Advanced Performance Management – II (APM)

Core course 5 1 0 6

24. BCH 602

C 14 - Advanced Financial Management- II (AFM)

Core course 5 1 0 6

25. BCH603A

BCH603B

DSE 3- Any ONE of the following: (a) Goods & Services Tax & Customs Duty

(b) Principles and Practice of Banking


5 1 0 6

26. BCH604A

BCH604B

DSE 4- Any ONE of the following: a) Corporate Law

b) Business Environment


5 1 0 6

Outline of Choice Based Credit System: 1. Core Course: A course, which should compulsorily be studied by a candidate as a core requirement is termed as a Core course. 2. Elective Course: Generally, a course which can be chosen from a pool of courses and which may be very specific or specialized or advanced or supportive to the discipline/ subject of study or which provides an extended scope or which enables an exposure to some other discipline/subject/domain or nurtures the candidate’s proficiency/skill is called an Elective Course.

1. Discipline Specific Elective (DSE) Course: Elective courses may be offered by the main discipline/subject of study is referred to as Discipline Specific Elective. The University/Institute may also offer discipline related Elective Courses of interdisciplinary nature (to be offered by main discipline/subject of study).

2. Dissertation/Project: An elective course designed to acquire special/advanced knowledge, such as supplement study/support study to a project work, and a candidate studies such a course on his own with an advisory support by a teacher/faculty member is called dissertation/project.

3. Generic Elective (GE) Course: An elective course chosen generally from an unrelated discipline/subject, with an intention to seek exposure is called a Generic Elective. P.S.: A core course offered in a discipline/subject may be treated as an elective by other discipline/subject and vice versa and such electives may also be referred to as Generic Elective.

3. Ability Enhancement Courses (AEC)/Competency Improvement Courses/Skill Development Courses/Foundation Course: The Ability Enhancement (AE) Courses may be of two kinds: AE Compulsory Course (AECC) and AE Elective Course (AEEC). ‘AECC’ courses are the courses based upon the content that leads to Knowledge enhancement. They ((i) Environmental Science, (ii) English/MIL Communication) are mandatory for all disciplines. AEEC courses are value-based and/or skill-based and are aimed at providing hands-on-training, competencies, skills etc.

13

1. AE Compulsory Course (AECC): Environmental Science, English Communication/MIL Communication.

2. AE Elective Course (AEEC): These courses may be chosen from a pool of courses designed to provide value-based and/or skill-based instruction. Project work/Dissertation is considered as a special course involving application of knowledge in solving / analysing /exploring a real life situation / difficult problem.

4. A Project/Dissertation work would be of 6 credits. A Project/Dissertation work may be given in lieu of a discipline specific elective paper. Note: Detailed Course Syllabus is available at the college website www.yiascm.in

Continuous Internal Assessment (CIA): Internal Assessment for each course is continuous, and details for each test are notified well in advance. CIA consists of the following

S.No. Internal Assessment Max - 25 marks Marks

1. One Internal Written examination 15

2. Assignment/Seminars/Viva-voce/Research Papers Presentation/Class Interaction/Attitude

10

Examination

There shall be examinations at the end of each semester, ordinarily during November/December for odd semesters and during April/May for even semesters, as prescribed in the Scheme of Examinations.

Marks

Internal Assessment 25

Final Examination 75

100

Examination Scheme/Assessment: Question Pattern for the internal exam will be as follows

Section A MCQ & Objective Questions 15 Questions x 1 mark each 15 Marks

Section B

Analytical Questions/Illustrations/Case Studies/Essay Type Questions

2 Questions x 10 marks each 20 Marks

Section C


1 Questions x 15 marks each 15 Marks

Total 50 Marks

Examination Scheme/Assessment: Question Pattern for the semester end exam will be as follows

Section A MCQ & Objective Questions 15 Questions x 1 mark each 15 Marks

Section B


3 Questions x 10 marks each

30 Marks

Section C


2 Questions x 15 marks each

30 Marks

Total 75 Marks

14

Minimum for a Pass: No candidate shall be declared to have passed the Semester Examination (except in Co-curricular and extracurricular activities) unless he/she obtains not less than 40% marks in the aggregate of written examination and internal assessment put together in each of the subjects. There is no minimum mark in Internal Assessment, but Candidate should get minimum 40% in external examination. If a candidate fails in any subjects, he/she shall appear for that subject only at any subsequent regular examination, within the maximum 6 years from date of registration prescribed for completing the programme.

Re-totalling: All theory examination papers will be evaluated by two examiners (one internal and one external). There will not be any revaluation of the papers. However, the students can apply for re-totalling after submitting the application and necessary fees. With holding of Results: Results will be withheld when a student has not paid his/her dues or there is a case of disciplinary action pending against him/her. Carry Over: A candidate who fails in a lower semester examination may go to the higher semester and take the examination. Classification of Successful Candidates: Grading System for Choice Based Credit System (CBCS) - The College adopts a ten-point grading system.

Grades and Grade Points: A student obtaining Grade F shall be considered failed and will be required to reappear in the examination. For non-credit courses ‘Satisfactory’ or ‘Unsatisfactory’ shall be indicated instead of the letter grade and this will not be counted for the computation of SGPA/CGPA. The Universities can decide on the grade or percentage of marks required to pass in a course and also the CGPA required to qualify for a degree taking into consideration the recommendations of the statutory professional councils such as AICTE, MCI, BCI, NCTE etc. Rejection of Results: A candidate may be permitted to reject the result of the whole examination of any semester. Rejection of result paper-wise/subject-wise shall not be permitted. A candidate who has rejected the result shall appear for the immediately following regular examination. The rejection shall be exercised only once in each semester and the rejection once exercised cannot be revoked. Application for rejection along with the payment of the prescribed fee shall be submitted together to the controller of examination of university through the College with the original statement of marks within 30 days

Letter Grade Grade Point

O (Outstanding) 10

A+ (Excellent) 9

A (Very Good) 8

B+ (Good) 7

B (Above Average) 6

C (Average) 5

P (Pass) 4

F (Fail) 0

Ab (Absent) 0

15

from the date of publication of the result. A candidate who rejects the result is eligible for only class and not for ranking. Transfer of Admission: Transfer of admissions to other university is permissible only on mutual agreement with the other university. A candidate migrating from any other university may be permitted to join III/V Semester of the degree programme provided he/she has passed all the subjects of previous semesters/years. Such candidates must satisfy all other conditions of eligibility stipulated in the regulations of Yenepoya University. Conditions for transfer of admission of students of other universities He/she shall fulfil the attendance requirements as per the Yenepoya University Regulations. His/Her transfer of admission shall be within the intake permitted to the college. The candidate who is migrating from other universities is eligible for overall class and not for ranking. He/She shall complete the programme as per the regulation governing the maximum duration of completing the programme.

Detailed Syllabus

C 1 – INTERNATIONAL FINANCIAL ACCOUNTING

L T P C

5 1 0 6

Lectures: 65 Hrs. Paper objective

To develop knowledge and understanding of the underlying principles and concepts relating to financial accounting and technical proficiency in the use of double-entry accounting techniques including the preparation of basic financial statements. Learning outcome

On successful completion of this paper, candidates should be able to

Explain the context and purpose of financial Reporting

Explain the context and purpose of financial Define the qualitative characteristics of financial information

Demonstrate the use of double-entry and accounting systems

Record transactions and events

Prepare a trial balance (including identifying and correcting errors)

Prepare basic financial statements for incorporated and unincorporated entities. Prepare simple consolidated financial Statements

Interpretation of financial statements. Pedagogy

Combination of lectures, assignments and group discussions

Unit 1 The Context and Purpose of Financial Reporting 9Hrs

The scope and purpose of financial statements for external reporting -Users’ and stakeholders’ needs - The main elements of financial reports - The regulatory framework (legislation and regulation, reasons and limitations, relevance of accounting standards) - Duties and responsibilities of those charged with governance. The qualitative characteristics of financial information. Unit 2 The Use of Double-Entry and Accounting Systems 12hrs

Double-entry book-keeping principles including the maintenance of accounting records and sources of accounting information - Ledger accounts, books of prime entry, and journals. Unit 3 Recording Transactions and Events 12hrs

Sales and purchases - Cash -Inventory -Tangible non-current assets - Depreciation - Intangible non-current assets and amortisation - Accruals and prepayments - Receivables and payables - Provisions and contingencies - Capital structure and finance costs. Unit 4 Preparing a Trial Balance 12hrs

16

Trial balance - Correction of errors - Control accounts and reconciliations - Bank reconciliations - Suspense accounts. Unit V: Preparing Basic Financial Statements and SimpleConsolidated Financial Statements 12hrs

Statements of financial position - Statements of profit or loss and other comprehensive income -Disclosure notes - 4 Events after the reporting period - Statements of cash flows - Incomplete records- Subsidiaries - Associates. Unit VI: Interpretation of Financial Statements 8 Hrs

Importance and purpose of analysis of financial statements - Ratios -Analysis of financial statements. Books for Reference:

Becker 2018ACCA Study Material, Latest Edition, United Kingdom: Professional Education Kaplan 2018ACCA Study Material, Latest Edition, London: Publishers Ltd; BPP 2018 ACCA Study Material, Latest Edition, London

17

C 2 – INTERNATIONAL MANAGEMENT ACCOUNTING

L T P C

5 1 0 6

Lectures: 65 Hrs

Paper Objective: To develop knowledge and understanding of management accounting techniques to support management in planning, measuring, controlling and monitoring business performance in a variety of business context. Learning outcome: On successful completion of this paper, candidates should be able to:

Explain the nature, source and purpose of management information

Explain and apply cost accounting techniques

Prepare budgets for planning and control Compare actual costs with standard costs and analyse any variances

Explain and apply performance measurements and monitor business performance. Pedagogy: Combination of lectures, assignments and group discussions. Unit I: The Nature, Source and Purpose of Management Information: 5Hrs

Accounting for management -Sources of data - Cost classification - Presenting information. Unit II: Cost Accounting Techniques. 12Hrs

Accounting for material, labour and overheads -Absorption and marginal costing. Unit III: Cost Accounting Methods: 8Hrs

Job and batch costing- Process costing- service/operation costing- Alternative cost accounting principles. Unit IV: Budgeting: 14hrs

Nature and purpose of budgeting - Statistical techniques - Budget preparation - Flexible budgets - Capital budgeting and discounted cash flow - Budgetary control and reporting Behavioural aspects of budgeting. Unit V: Standard Costing: 14hrs

Standard costing system -Variance calculations and analysis - Reconciliation of budgeted and actual profit. Unit VI: Performance Measurement: 12hrs

Performance measurement - overview -Performance measurement - application -Cost reductions and value enhancement - Monitoring performance and reporting. Books for Reference:

ACCA Study Material, Latest Edition, United Kingdom: Becker Professional Education ; 2018

ACCA Study Material, Latest Edition, London: Kaplan Publishers Ltd; 2018

ACCA Study Material, Latest Edition, London: BPP ; 2018

18

AECC 1 - ENVIRONMENTAL STUDIES

L T P C

2 0 0 2

Lectures: 50Hrs

Unit 1 : Introduction to environmental studies 2Hrs

Multidisciplinary nature of environmental studies;

Scope and importance; Concept of sustainability and sustainable development. Unit 2 : Ecosystems 6Hrs

What is an ecosystem? Structure and function of ecosystem; Energy flow in an ecosystem: food chains, food webs and ecological succession. Case studies of the following ecosystems :

a) Forest ecosystem

b) Grassland ecosystem

c) Desert ecosystem

d) Aquatic ecosystems (ponds, streams, lakes, rivers, oceans, estuaries)

Unit 3 : Natural Resources : Renewable and Non-‐renewable Resources 8Hrs

Land resources and landuse change; Land degradation, soil erosion and desertification.

Deforestation: Causes and impacts due to mining, dam building on environment, forests, biodiversity and tribal populations.

Water : Use and over-‐exploitation of surface and ground water, floods, droughts, conflicts over

water (international & inter-‐state).

Energy resources : Renewable and non renewable energy sources, use of alternate energy sources, growing energy needs, case studies.

Unit 4 : Biodiversity and Conservation 8Hrs

Levels of biological diversity : genetic, species and ecosystem diversity; Biogeographic zones of India; Biodiversity patterns and global biodiversity hot spots

India as a mega-‐biodiversity nation; Endangered and endemic species of India

Threats to biodiversity : Habitat loss, poaching of wildlife, man-‐wildlife conflicts,

biologicalinvasions; Conservation of biodiversity : In-‐situ and Ex-‐situ conservation of biodiversity.

Ecosystem and biodiversity services: Ecological, economic, social, ethical, aesthetic and

Informational value. Unit 5 : Environmental Pollution 8Hrs

Environmental pollution : types, causes, effects and controls; Air, water, soil and noise pollution

Nuclear hazards and human health risks

Solid waste management : Control measures of urban and industrial waste.

Pollution case studies.

Unit 6 : Environmental Policies & Practices 7Hrs

19

Climate change, global warming, ozone layer depletion, acid rain and impacts on human communities and agriculture

Environment Laws: Environment Protection Act; Air (Prevention & Control of Pollution) Act; Water (Prevention and control of Pollution) Act; Wildlife Protection Act; Forest Conservation Act. International agreements: Montreal and Kyoto protocols and Convention on Biological Diversity (CBD).

Nature reserves, tribal populations and rights, and human wildlife conflicts in Indian context.

Unit 7 : Human Communities and the Environment 6Hrs

Human population growth: Impacts on environment, human health and welfare. Resettlement and rehabilitation of project affected persons; case studies. Disaster management : floods, earthquake, cyclones and landslides. Environmental movements :Chipko, Silent valley, Bishnois of Rajasthan. Environmental ethics: Role of Indian and other religions and cultures in environmental

conservation. Environmental communication and public awareness, case studies (e.g., CNG vehicles in Delhi).

Unit 8 : Field work (Equal to 5 Lecture Hrs)

Visit to an area to document environmental assets: river/ forest/ flora/fauna, etc. Visit to a local polluted site-‐Urban/Rural/Industrial/Agricultural. Study of common plants, insects, birds and basic principles of identification. Study of simple ecosystems-‐pond, river, Delhi Ridge, etc.

Suggested Readings:

1. Carson, R. 2002. Silent Spring. Houghton Mifflin Harcourt. 2. Gadgil, M., &Guha, R.1993. This Fissured Land: An Ecological History of India. Univ. of California Press. 3. Gleeson, B. and Low, N. (eds.) 1999.Global Ethics and Environment, London, Routledge. 4. Gleick, P. H. 1993. Water in Crisis. Pacific Institute for Studies in Dev., Environment & Security. Stockholm Env. Institute, Oxford Univ. Press. 5. Groom, Martha J., Gary K. Meffe, and Carl Ronald Carroll.Principles of Conservation Biology. Sunderland: Sinauer Associates, 2006. 6. Grumbine, R. Edward, and Pandit, M.K. 2013. Threats from India’s Himalaya dams. Science, 339: 36-‐37. 7. McCully, P. 1996. Rivers no more: the environmental effects of dams(pp. 29-‐64). Zed Books.

8. McNeill, John R. 2000. Something New Under the Sun: An Environmental History of the Twentieth Century. 9. Odum, E.P., Odum, H.T. & Andrews, J. 1971.Fundamentals of Ecology. Philadelphia: Saunders. 10. Pepper, I.L., Gerba, C.P. &Brusseau, M.L. 2011. Environmental and Pollution Science. Academic Press. 11. Rao, M.N. &Datta, A.K. 1987. Waste Water Treatment. Oxford and IBH Publishing Co. Pvt. Ltd. 12. Raven, P.H., Hassenzahl, D.M. & Berg, L.R. 2012.Environment. 8th edition. John Wiley & Sons.

20

13. Rosencranz, A., Divan, S., & Noble, M. L. 2001. Environmental law and policy in India. Tripathi 1992. 14. Sengupta, R. 2003. Ecology and economics: An approach to sustainable development. OUP. 15. Singh, J.S., Singh, S.P. and Gupta, S.R. 2014. Ecology, Environmental Science and Conservation. S. Chand Publishing, New Delhi. 16. Sodhi, N.S., Gibson, L. & Raven, P.H. (eds). 2013. Conservation Biology: Voices from the Tropics. John Wiley & Sons. 17. Thapar, V. 1998. Land of the Tiger: A Natural History of the Indian Subcontinent. 18. Warren, C. E. 1971. Biology and Water Pollution Control. WB Saunders. 19. Wilson, E. O. 2006.The Creation: An appeal to save life on earth. New York: Norton.

20. World Commission on Environment and Development. 1987.Our Common Future. Oxford University Press.

21

GE 1 - MANAGEMENT THEORY AND PRACTICE

L T P C

5 1 0 6

Lectures: 65Hrs

Paper objective: To introduce knowledge and understanding of the business and its environment and the influence this has on how organizations are structured and on the role of the accounting and other key business functions in contributing to the efficient, effective and ethical management and development of an organization and its people and systems. Learning outcome: On successful completion of this paper, candidates should be able to:

Understand the purpose and types of businesses and how they interact with key stakeholders and the external environment. Understand business organisation structure, functions and the role of corporate governance

Recognize the function of accountancy and audit in communicating, reporting and assuring financial information and in effective financial control and compliance

Recognise the principles of authority and leadership and how teams and individuals are recruited, managed, motivated and developed. Understand the importance of personal effectiveness as the basis for effective team and organisationalbehaviour. Recognise that all aspects of business and finance should be conducted in a manner which complies with and is in the spirit of accepted professional ethics and professional values.

Pedagogy: Combination of lectures, assignments and group discussions. Unit I : The Business Organization, Its Stakeholders and The External Environment: 7Hrs

The purpose and types of business organisation - Stakeholders in business organisations -Political and legal factors affecting business - Macroeconomic factors - Social and demographic factors - Technological factors -Environmental factors - Competitive factors.

22

Unit II: Business Organization Structure, Functions And Governance: 11Hrs

The formal and informal business organization- Business organisational structure and design - Organisational culture in business - Committees in business organisations - Governance and social responsibility in business. Unit III: Accounting And Reporting Systems, Controls and Compliance: 13hrs

The relationship between accounting and other business functions - Accounting and finance functions within business organisations - Principles of law and regulation governing accounting and auditing -The sources and purpose of internal and external financial information, provided by business - Financial systems, procedures and related IT applications - Internal controls, authorisation, security of data and compliance within business - Fraud and fraudulent behaviour and their prevention in business, including money laundering. Unit IV: Leading And Managing Individuals and Team:. 13hrs

Leadership, management and supervision - Recruitment and selection of employees - Individual and group behaviour in business organisations -Team formation, development and management - Motivating individuals and groups - Learning and training at work -Review and appraisal of individual performance. Unit V: Personal Effectiveness and Communication: 11hrs

Personal effectiveness techniques - Consequences of ineffectiveness at work - Competence frameworks and personal development -Sources of conflicts and techniques for conflict resolution and referral- Communicating in business. Unit VI: Professional Ethics in Accounting and Business: 10hrs

Fundamental principles of ethical behaviour - The role of regulatory and professional bodies in promoting ethical and professional standards in the accountancy profession - Corporate codes of ethics - Ethical conflicts and dilemmas

Books for Reference:

L M Prasad , Principles of Management, New Delhi: Sulthan Chand & Sons; 2015




SEMESTER - II

Semester Course Offered

Course Name Hours per week Credit

Theory Tutorial Practical

II

C3 Performance Management

5 1

0 6

C4 Financial Reporting 5 1 0 6

AECC 2 English

Hindi Kannada

2 0 0 2

GE 2 Managerial Economics 5 1 0 6

Total 17 3 0 20

23

C 3 – PERFORMANCE MANAGEMENT

L T P C

5 1 0 6

Lectures: 65 Hrs

Paper objective: To develop knowledge and skills in the application of management accounting techniques and approaches for planning, measuring, controlling, monitoring and evaluation of business performance. Learning outcome: On successful completion of this paper, candidates should be able to:

Explain and apply cost accounting techniques. Select and appropriately apply decision-making techniques to facilitate business decisions and promote efficient and effective use of scarce business resources, appreciating the risks and uncertainty inherent in business and controlling those risks. Identify and apply appropriate budgeting techniques and methods for planning and control. Use standard costing systems to measure and control business performance and to identify remedial action. Identify and discuss performance management information and measurement systems and assess the performance ofan organization from both a financial and non-financial viewpoint, appreciating the problems of controlling divisionalised businesses and the importance of allowing for external aspects.

Pedagogy: Combination of lectures, assignments and group discussion Unit I: Specialist Cost and Management Accounting Techniques: 9hrs

Activity - Based costing - Target costing - Life-cycle costing –Throughput accounting environmental accounting. Unit II: Decision-Making Techniques: 9hrs

Relevant cost analysis - Cost volume analysis- Limiting factors. Unit III:Decision-Making Technique – Pricing: 9hrs

Pricing decisions - Make-or-buy and other short-term decisions - Dealing with risk and uncertainty in decision making. Unit IV: Budgeting and Control: 13hrs

Budgetary systems - Types of budget - Quantitative analysis in budgeting - Standard costing. Unit V:Variance Analysis 11hrs

Material mix and yield variances - Sales mix and quantity variances - Planning and operational variances - Performance analysis and Behavioural aspects. Unit VI :Performance Measurement and Control 12hrs

Performance management information systems - Sources of management information - Management reports - Performance analysis in private sector organizations - Divisional

24

performance and transfer pricing - Performance analysis in not-for-profit organizations and the public sector - External considerations and behavioural aspects. Books for Reference:




25

C 4 – FINANCIAL REPORTING

L T P C

5 1 0 6

Lectures: 65 Hrs

Paper objective: To develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups and how to analyze and interpret those financial statements. Learning outcome: On successful completion of this paper candidates should be able to:

Discuss and apply a conceptual and regulatory frameworks for financial reporting

Account for transactions in accordance with International accounting standards

Analyze and interpret financial statements. Prepare and present financial statements for single entities and business combinations in accordance with International accounting standards

Pedagogy: Combination of lectures, assignments and group discussion Unit I:The Conceptual and Regulatory Framework for Financial Reporting: 8hrs

The need for a conceptual framework and the characteristics of useful information - Recognition and measurement - Specialised, not-for-profit, and public sector entities -Regulatory framework - The concepts and principles of groups and consolidated financial statements. Unit II: Accounting for Transactions in Financial Statements for Assets: 11hrs

Tangible non-current assets - Intangible assets - Impairment of assets - Inventory and biological assets. Unit III: Accounting for transactions in financial statements: 10hrs

Financial instruments - Leasing - Provisions and events after the reporting period Unit IV: Accounting for other transactions in financial statements: 12hrs

Taxation - Reporting financial performance - Revenue - Government grants- Foreign currency transaction.

26

Unit V: Analysing and interpreting financial statements: 12hrs

Limitations of financial statements - Calculation and interpretation of accounting ratios and trends to address users’ and stakeholders’ needs - Limitations of interpretation techniques specialized, not-for-profit, and public sector entities. Unit VI: Preparation of financial statements: 12hrs

Preparation of single entity financial statements - Preparation of consolidated financial statements including an associate. Books for Reference:

ACCA Study Material, Latest Edition, United Kingdom: Becker Professional Education; 2018


ACCA Study Material, Latest Edition, London: BPP; 2018

27

AECC 2 - ENGLISH COMMUNICATION

L T P C

2 0 0 2

Preamble: The purpose of this course is to introduce students to the theory, fundamentals and tools of communication and to develop in them vital communication skills which should be integral to personal, social and professional interactions. One of the critical links among human beings and an important thread that binds society together is the ability to share thoughts, emotions and ideas through various means of communication: both verbal and non-verbal. In the context of rapid globalization and increasing recognition of social and cultural pluralities, the significance of clear and effective communication has substantially enhanced. The present course hopes to address some of these aspects through an interactive mode of teaching-learning process and by focusing on various dimensions of communication skills. Some of these are: Language of communication, various speaking skills such as personal communication, social interactions and communication in professional situations such as interviews, group discussions and office environments, important reading skills as well as writing skills such as report writing, note-taking etc. While, to an extent, the art of communication is natural to all living beings, in today’s world of complexities, it has also acquired some elements of science. It is hoped that after studying this course, students will find a difference in their personal and professional interactions. The recommended readings given at the end are only suggestive; the students and teachers have the freedom to consult other materials on various units/topics given below. Similarly, the questions in the examination will be aimed towards assessing the skills learnt by the students rather than the textual content of the recommended books. Introduction: Theory of Communication, Types and modes of Communication

Language of Communication: Verbal and Non-verbal (Spoken and Written) Personal, Social and Business

Barriers and Strategies

Intra-personal, Inter-personal and Group communication

Speaking Skills: Monologue

Dialogue

Group Discussion

Effective Communication/ Miscommunication

Interview

Public Speech

Reading and Understanding Close Reading Comprehension

Summary Paraphrasing Analysis and Interpretation

Translation (from Indian language to English and vice-versa) Literary/Knowledge Texts

Writing Skills Documenting Report

28

Writing Making Notes Letter writing

Reference Books: Fluency in English - Part II, Oxford University Press, 2006. Business English, Pearson, 2008. Language, Literature and Creativity, Orient Blackswan, 2013. Language through Literature (forthcoming) Ed. Dr. Gauri Mishra, Dr Ranjana Kaul, Dr

Brati Biswas

29

AECC 2 – HINDI (Total hours 30)

xÉÏZÉlÉåMåüE¬åzrÉ

oÉÑÌlÉrÉÉSÏÍxÉkSÉÇiÉmÉëSÉlÉMüUlÉÉ, pÉÉwÉÉMüÐiÉMülÉÏMüÐMüÉåxÉqÉfÉlÉÉ |

pÉÉwÉÉMüÐrÉÉåarÉiÉÉMüÉåxÉÇcÉÉUÃmÉÏEmÉrÉÉåaÉqÉåsÉÉlÉÉ |

ÍqÉ§ÉuÉiÉxÉÇuÉÉSMüÐrÉÉåarÉiÉÉAÉæmÉcÉÉËUMüiÉjÉÉAlÉÉæmÉcÉÉËUMüMåüÃmÉqÉå|

UNIT- 1

pÉÉwÉÉMüÉmÉËUcÉrÉ

qÉÔsÉzÉoSMüÉAuÉkÉÉUhÉ

uÉÉYrÉMüÐxÉÇMüsmÉlÉÉ

pÉÉwÉÉMüÉxÉWûÏEmÉrÉÉåaÉ (oÉÉiÉcÉÏiÉ)

UNIT- 2

qÉÉæÎZÉM üÃmÉ xÉå AÉæmÉcÉÉËUMü xÉÇuÉÉSpÉÉaÉ–I

qÉÉæÎZÉM ÃmÉ xÉåAlÉÉæmÉcÉÉËUMü xÉÇuÉÉSpÉÉaÉ–II

UNIT- 3

pÉÉwÉÉMüÐxÉÇUcÉlÉÉpÉÉaÉ–I

pÉÉwÉÉMüÐxÉÇUcÉlÉÉpÉÉaÉ–II

UNIT- 4

ÍsÉZÉlÉåMüÐMüÉæzÉsÉ

AlÉÑuÉÉS - pÉÉaÉ–I

AlÉÑuÉÉS - pÉÉaÉ–II

AlÉÑuÉÉSMüÉÌuÉiÉUhÉ–AçaÉëåÄeÉÏxÉåÌWÇûSÏqÉåAlÉÑuÉÉS, ÌWÇûSÏxÉåAÇaÉëåeÉÏqÉåÇAlÉÑuÉÉS

xÉÇSpÉïmÉÑxiÉMåÇü:

1. Krishna Kumar Agarwal, Teach your selfhindi, 4thedn : Manoj Publications ; New Delhi ; 2018

2. Kavitha Kumar, Hindi for Non hindi speaking people, 3rdedn : Rupa Publications India Pvt Ltd ; New Delhi ; 2016

Teaching Learning Methodology

Instructional methods and teaching methodology will be diverse and have a combination of lectures, active problem solving, demonstrations, group discussions and field visits. The exhaustive list of methodologies is listed in point no.7. The instructor would provide a scheme of work that details specific teaching and learning strategies for each unit of the course. AECC 2 – KANNADA

(Total hours 30) Unit – 1 - Kannada letters

Kannada Alphabet, Swaragalu, Vyanjanagalu – Author K. DamodaraIthala, Nava Karnataka Publisher

Unit – 2 - Technical Terms

Business related words – Kannada Shabdhasampatthu, SaathenahalliMallikarjuna, Tanu Manu Prakashana

Unit – 3 - Business letters

30

Types of formal letters, Job application – Kannada Vyakarana

Author Subha, Mesars T. NarayanaAyyangar

Unit – 4 - Administrative Kannada

Memos, Report writing – Kannada ShabdhaSampatthu, SaathenahalliMallikarjuna, Tanu Manu Prakashana

Unit – 5 - Communicative Kannada

Basic Managerial speaking skills, Listening skills – Siddartha

Margadarshi Teaching Learning Methodology

Instructional methods and teaching methodology will be diverse and have a combination of lectures, active problem solving, demonstrations, group discussions and field visits. The exhaustive list of methodologies is listed in point no.7. The instructor would provide a scheme of work that details specific teaching and learning strategies for each unit of the course.

31

GE 2 - MANAGERIAL ECONOMICS

L T P C

5 1 0 6

Lectures: 65 Hrs

Paper objectives: To enable the students to use micro economic principles and quantitative tools to making sound managerial decisions

To present business topics using graphs, equations and numerical insight

Learning Outcome: Develop the conceptual foundations and analytical methods used in micro economics

Familiarize the students with the basic consumer behaviour, behaviour of firms, and market equilibrium.

Pedagogy: Combination of lectures, assignments and group discussion Unit I-Introduction to Managerial Economics: 8Hrs Meaning, nature and scope of managerial economics- Basic Economics tools in Managerial Economics -Role and Responsibility of managerial Economist- Importance of Managerial Economics. Unit II-Theory of Consumption: 13Hrs Utility-Meaning & feature, Cardinal approach- law of diminishing Marginal utility-Law of demand-Determinants of demand- movement vs shift in demand curve, Elasticity of demand. Ordinal utility- Indifference curve- Properties of Indifference curve – Budget line, consumers equilibrium ,Income and substitution effect. Unit III-Theory of Production and Cost: 13Hrs

Meaning of production-Production function;supply -meaning and law of supply – Law of variable proportions; Law of returns, Gross profit and net profit- Profit maximisationvs sales maximisation,Baumols sales maximisation model, capital Budgeting- Importance.

32

Unit IV-Market structures : 7Hrs

Price and output determination under different forms of market- Perfect competition, Monopoly-Monopolistic Competition – Price discrimination – Monopsony, Oligopoly,Oligopsony

Unit V-Demand Forecasting: 12Hrs

Factors involved – Objectives of short run and Long run Demand Forecasting-Determinents of demand – forecasting of demand for new products- Overseas demandanalysis -criteria of good forecasting method- techniques of demand forecasting

Books for reference

Peterson, Lewis and Jain, Managerial Economics : Pearson Publication, NewDelhi ; 2001

D M Mithan, Managerial Economics: Theory and Practice, Himalaya Publication, New Delhi ; 2005

K KDewett, Modern Economic Theory, Chand Publication, New Delhi ; 1999



SEMESTER III:

Semester Course Offered

Course Name Hours per week Credit

Theory Tutorial Practical

III

C5 Audit & Assurance (AA)

5 1 0 6

C6 International Financial Management (FM)

5 1 0 6

C7 Strategic Business Reporting (SBR- I)

5 1 0 6

SEC -1 Computer Application in Business

2 0 0 2

GE 3 Business Mathematics

5 1 0 6

Total No. of Hours and Total Credits

22 4 0 26

33

C 5 - AUDIT AND ASSURANCE

L T P C

5 1 0 6

Lectures: 65 Hrs

Paper objective: To develop knowledge and understanding of the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework. Learning Outcome: On successful completion of this paper, candidates should be able to:

Explain the concept of audit and assurance and the functions of audit, corporate governance, including ethics and professional conduct, describing the scope and distinguishing between the functions of internal and external audit

Demonstrate how the auditor obtains and accepts audit engagements obtains an understanding of the entity and its environment, assesses the risk of material misstatement (whether arising from fraud orother irregularities) and plans an audit of financial statements

Describe and evaluate internal controls, techniques and audit tests, including IT systems to identify and communicate control risks and their potential consequences, making appropriate recommendations

Identify and describe the work and evidence obtained by the auditor and others required to meet the objectives of audit engagements and the application of the International Standardson Auditing. Explain how consideration of subsequent events and the going concern principle can inform the conclusions from audit work and are reflected in different types of audit report, written representations and the final review and report.

Pedagogy: Combination of lectures, assignments and group discussion. Unit I : Audit framework and regulation 12hrs

The concept of audit and other assurance engagements - External audits - Corporate governance - Professional ethics and ACCA’s Code of Ethics and Conduct - Internal audit and governance and the differences between external audit and internal audit -The scope of the internal audit function, outsourcing and internal audit assignments Unit II : Planning and Risk Assessment 11hrs

Obtaining and accepting audit engagements - Objective and general principles - Assessing audit risks - Understanding the entity and its environment - Fraud, laws and regulations - Audit planning and documentation Unit III :Internal Control 11hrs

Internal control systems - The use and evaluation of internal control systems by auditors - Tests of control - Communication on internal control Unit IV: Audit Evidence 11hrs

Financial statement assertions and audit evidence - Audit procedures - Audit sampling and other means of testing - The audit of specific items - Computer-assisted audit techniques - The work of others - Not-for-profit organizations. Unit V: Review and Reporting 10hrs

Subsequent events - Going concern - Written representations Unit VI:Final Audit 10hrs

34

Audit finalisation and the final review - Audit reports





C6 - INTERNATIONAL FINANCIAL MANAGEMENT

L T P C

5 1 0 6

Lectures: 65 Hrs

Paper objective: To develop the knowledge and skills in the application of financial management techniques and approaches for planning, control and evaluation of investment and financing decisions. Learning Outcome: On successful completion of this paper candidates should be able to:

Discuss the role and purpose of the financial management function

Assess and discuss the impact of the economic environment on financial management

Discuss and apply working capital management techniques

Carry out effective investment appraisal Identify and evaluate alternative sources of business finance

Discuss and apply principles of business and asset valuations

Explain and apply risk management techniques in business. Pedagogy: Combination of lectures, assignments and group discussion. Unit I: Financial management Function and Environment 10hrs

The nature and purpose of financial management - Financial objectives and relationship with corporate strategy - Stakeholders and impact on corporate objectives - Financial and other objectives in not-for-profit organisations .- The economic environment for business - The nature and role of financial markets and institutions - The nature and role of money market Unit II: Working Capital Management 11hrs

The nature, elements and importance of working capital - Management of inventories, accounts receivable, accounts payable and cash - Determining working capital needs and funding strategies

35

Unit III: Investment appraisal 11hrs

Investment appraisal techniques - Allowing for inflation and taxation in investment appraisal Adjusting for risk and uncertainty in investment appraisal - Specific investment decisions (lease or buy; asset replacement, capital rationing) Unit IV: Business Finance 11hrs

Sources of, and raising business finances - Estimating the cost of capital - Sources of finance and their relative costs - Capital structure theories and practical considerations - Finance for small and medium sized entities Unit V: Business Valuations 11hrs

Nature and purpose of the valuation of business and financial assets - Models for the valuation of shares - The valuation of debt and other financial assets - Efficient market hypothesis (EMH) and practical considerations in the valuation of shares Unit 6. Risk Management 10hrs

The nature and types of risk and approaches to riskmanagement - Causes of exchange rate differences and interest rate fluctuations - Hedging techniques for foreign currency risk Hedging techniques for interest rate risk. Books for Reference:




C7 –STRATEGIC BUSINESS REPORTING (SBR) – 1

L T P C

5 1 0 6

Lectures: 65 Hrs

Paper Objective: This paper aims to underpin the expert knowledge and understanding of the corporate reporting practices in a globalised environment. The paper includes fundamental ethical & professional principles related to corporate reporting. It also covers the interpretation of financial statements for different stakeholders. Learning outcomes:

- Understand the perspective of professional behaviour & compliance with accounting standards

- Reporting financial performance in accordance with accounting & reporting standards

- Interpret financial performance for different stakeholders

- Assess impact of changes in accounting regulation

Unit1: Professional Behaviour & Compliance 16hrs

36

Ethical & professional issues in financial reporting – relevance & importance of ethical & professional issues while complying with accounting standards – potential ethical implications of professional & management decisions in preparation of corporate reports – consequences of not upholding ethical principles – implications of related party relationships in preparing corporate reports

Unit2: Reporting of Financial Performance 16hrs

Recognition of revenue for goods & services, contracts, sale with right of return, agency, warranties – Non-current tangible & intangible assets recognition &derecognition, measurement bases –income taxes including deferred taxes – provisions & contingencies – share based payments – fair value measurement

Unit 3: Interpretation of Financial Statements 16hrs

Analysis & interpretation of financial information and measurement of performance – financial & non-financial performance measures – concept of integrated reporting including objectives, concepts, guiding principles and contents thereof – performance of operating segments

Unit 4: Changes in Accounting Regulations 17hrs

Current issues in financial reporting including criticisms on accounting standards – accounting implications of first time adoption of new accounting standards – potential implications of the relevant exposure drafts issued





37

SEC 1- COMPUTER APPLICATIONS IN BUSINESS

L T P C

1 0 1 2

Lectures: 26Hrs, Practical Lab:52Hrs

Paper Objectives: The objective of this paper is to provide computer skills and knowledge for commerce students and to enhance the student understands of usefulness of information technology tools for business operations. Unit 1: Word Processing 3 Lectures, Practical Lab 6Hrs

Introduction to word Processing, Word processing concepts, Use of Templates, Working with word document: Editing text, Find and replace text, Formatting, spell check, Autocorrect, Auto text; Bullets and numbering, Tabs, Paragraph Formatting, Indent, Page Formatting, Header and footer, Tables: Inserting, filling and formatting a table; Inserting Pictures and Video; Mail Merge: including linking with Database; Printing documents Creating Business Documents using the above facilities. Unit 2:Preparing Presentations: 3 Lectures, Practical Lab 6Hrs

Basics of presentations: Slides, Fonts, Drawing, Editing; Inserting: Tables, Images, texts, Symbols, Media; Design; Transition; Animation; and Slideshow.Creating Business Presentations using above facilities. Unit 3: Spreadsheet and its Business Applications: 10 Lectures, Practical Lab 20Hrs

Spreadsheet concepts, Managing worksheets; Formatting, Entering data, Editing, and Printing a worksheet; Handling operators in formula, Project involving multiple spreadsheets, Organizing Charts and graphs Generally used Spreadsheet functions: Mathematical, Statistical, Financial, Logical, Date and Time, Lookup and reference, Database, and Text functions. Unit 4: Creating Business Spreadsheet: 10 Lectures, Practical Lab 20Hrs

Creating spreadsheet in the area of: Loan and Lease statement; Ratio Analysis; Payroll statements; Capital Budgeting; Depreciation Accounting; Graphical representation of data; Frequency distribution and its statistical parameters; Correlation and Regression. Suggested Readings: The suggested readings and guidelines shall be notified by the university department at least once in three years based on the selected software. GE 3 - BUSINESS MATHEMATICS

L T P C

5 1 0 5

Lectures: 65 Hrs

Paper objective: To enable the students to have grasp of simple arithmetical calculations relating to topics on commerce and economics. To develop students analytical ability.

Learning Outcome: Students should be able to define basic terms in the areas of business calculus and financial mathematics. To learn the basic concepts of limits and differentiation and to use them to pose, solve and interpret application problems in business.

38

To get acquired knowledge and skills with practical problems in economic practice.

Pedagogy: Combination of lectures, assignments and group discussion. Unit I:Evaluation of Business Choices: 11Hrs

Definition of a matrix, types of matrices, Algebra of matrices. Transpose, minors and co-factors, Inverse of a matrix, solving simultaneous equation by matrix method. Unit II: Evolution of Business choice through determinants: 11Hrs

Meaning of determinants and its properties, evolution of determinants Solving simultaneous equations by cramer’s Rule. Unit III: PortitanelLoss : 11Hrs

Terms and Formula- Trade discount- cash discount- production involving cost price, selling price, trade discount and cash discount. Introduction to commission and brokerage – Problems on commission and brokerage. Unit IV-Interest Application: 11 Hrs

Simple interest – compound interest- equated due date – equated monthly instalments (EMI)

39

Unit V: Introduction to Differentiation: 9Hrs

Functions( Concepts only) ,Application in commerce- cost functions, revenue functions, profit function, Break- Even Point( Simple problems). Books for Reference:

S.P Gupta (2014) Business Mathematics : 40thedn, Sulthan Chand & Sons ; New Delhi B.V. Raghunandan-(2014) Business Statistics and Mathematics :Vol I, Vol II, B C Road, Vyshanvi Books. Rajmohan (2014) Business Statistics and Mathematics, Udupi ;Benak Books. P R Vittal ; 2001 Business Statistics; Margham Publications

M Ragavachary2017 : Mathematics for Management; M C Graw Hill education. Sancheti&Kapoor 2014 Business Mathematics : New Delhi ; Sulthan Chand & Sons.

SEMESTER – IV

IV

C8 Governance, Risk And Ethics (SBL-I)

5 1

0 6

C9 Business Strategy & Analysis (SBL-II)

5 1 0 6

C10 Strategic Business Reporting (SBR-II)

5 1 0 6

SEC 2 E-Commerce 2 0 0 2

GE 4 Summer Internship Project

5 1 0 6

Total 22 4 0 26

40

C8 - GOVERNANCE, RISK AND ETHICS (SBL -I)

L T P C

5 1 0 6

Lectures: 65 Hrs

Paper objective: To apply relevant knowledge, skills and exercise professional judgment in carrying out the role of the accountant relating to governance, internal control, compliance and the management of risk within an organization, in the context of an overall ethical framework. Learning Outcome

On successful completion of this paper, candidates should be able to: Define governance and explain its function in the effective management and control of organizations and of the resources for which they are accountable. Evaluate the Professional Accountant’s role in internal control, review and compliance. Explain the role of the accountant in identifying and assessing risk. Explain and evaluate the role of the accountant in controlling and mitigating risk. Demonstrate the application of professional values and judgement through an ethical framework that is in the best interests of society and the profession, in compliance with relevant professional codes, laws and regulations.

Pedagogy: Combination of lectures, assignments and group discussion. Unit I: Governance and Responsibility 11hrs

The scope of governance - Agency relationships and theories - The board of directors - Board committees - Directors’ remuneration. Unit II: Corporate Governance 11hrs

Different approaches to corporate governance - Corporate governance and corporate social responsibility - Governance: reporting and disclosure - Public sector governance. UnitIII:Internal Control and Review 11hrs

Management control systems in corporate governance - Internal control, audit and compliance in corporate governance - Internal control and reporting - Management information in audit and internal control. UnitIV: Identifying and Assessing Risk 10hrs

41

Risk and the risk management process - Categories of risk - Identification, assessment and measurement of risk

Unit V:Controlling Risk 10hrs

Targeting and monitoring risk - Methods of controlling and reducing risk - Risk avoidance, retention and modeling

Unit VI:Professional Values, Ethics and Social Responsibility 12hrs

Ethical theories - Different approaches to ethics and social responsibility - Professions and the public interest - Professional practice and codes of ethics - Conflicts of interest and the consequences of unethical behaviour - Ethical characteristics of professionalism - Social and environmental issues in the conduct of business and of ethical behavior. Books for Reference:




. C9 - BUSINESS STRATEGY & ANALYSIS (SBL-II)

L T P C

5 1 0 6

Lectures: 65 Hrs

Paper objective: To apply relevant knowledge, skills, and exercise professional judgment in assessing strategic position, determining strategic choice, and implementing strategic action through beneficial business process and structural change; coordinating knowledge systems and information technology and by effectively managing processes, projects, and people within financial and other resource constraints. Learning outcome: On successful completion of this paper, candidates should be able to:

Assess the strategic position of an organization. Evaluate the strategic choices available to an organization. Discuss how an organization might go about its strategic implementation. Evaluate and redesign business processes and structures to implement and support the organization’s strategy taking account of customer and other major stakeholder requirements.

42

Integrate appropriate information technology solutions to support the organization’s strategy. Advise on the principles of project management to enable the implementation of aspects of the organisation’s strategy with the twin objectives of managing risk and ensuring benefits realization. Analyze and evaluate the effectiveness of a company’s strategy and the financial consequences of implementing strategic decisions. Assess the role of leadership and people management in formulating and implementing business strategy.

Pedagogy: Combination of lectures, assignments, exercise and group discussion. Unit I: Strategic Position 12hrs

The need for, and purpose of, strategic and business analysis - Environmental issues affecting the strategic position of, and future outlook for, an organisation - Competitive forces affecting an organisation - Marketing and the value of goods and services - The internal resources, capabilities and competences of an organisation - The expectations of stakeholders and the influence of ethics and culture. Unit II: Strategic Choices and Action 12hrs

The influence of corporate strategy on an organization -Alternative approaches to achieving competitiveadvantage - Alternative directions and methods of development -Organizing and enabling success - Managing strategic change - Understanding strategy development Unit III: Business And Process Change 9hrs

Business change - The role of process and process change initiatives - Improving the processes of the organization - Software solutions. Unit IV: Information Technology and Project Management 12hrs

Principles of information technology- Principles of e-business - E-business application: upstream supply chain management- E-business application: downstream supply chain management - E-business application: customer relationship management. The nature of projects - Building a business case - Managing and leading projects - Planning, monitoring and controlling projects - Concluding a project Unit V: Financial Analysis 12hrs

The link between strategy and finance - Finance decisions to formulate and support business strategy - The role of cost and management accounting in strategic planning and implementation - Financial implications of making strategic choices and of implementing strategic actions Unit VI: People 8hrs

Strategy and people: leadership - Strategy and people: job design - Strategy and people: staff development

Books for Reference: ACCA Study Material, Latest Edition, United Kingdom: Becker Professional

Education ; 2018



C10 - STRATEGIC BUSINESS REPORTING (SBR) - II

43

L T P C

5 1 0 6

Lectures: 65 Hrs

Course objective: This paper aims to underpin the expert knowledge and understanding of the corporate reporting practices in a globalised environment. The paper includes fundamental ethical & professional principles related to corporate reporting. It also covers the interpretation of financial statements for different stakeholders. Pedagogy: Combination of lectures, assignments and group discussion. Learning outcomes:

- Reporting of financial performance

- Group financial statements including group cash flow statements and accounting for associates & joint arrangements

- Accounting for changes in group structures

- Foreign transactions & entities

Unit 1: Reporting financial performance 16hrs

Recognition and measurement principles for transactions related to - Leases (books of lessee and lessor) – financial instruments (financial assets, financial liabilities, equity, impairment of financial assets, hedge accounting) – employee benefits (including defined contribution plans & defined benefit plans)

Unit 2: Group financial statements 16hrs

Definition and application of business combination concept – identifying the acquirer & applying the control principle – cost of business combination – principles of recognition & measurement of identifiable assets & liabilities in acquisition – business combination achieved in stages – circumstances when group financials must be prepared and situations in which group accounting can be exempted – group financial statement including cash flows – consolidating joint arrangements & associates

Unit 3: Changes in group structure 16hrs

Acquisition of subsidiary with a view to sale – implications of loss of control over subsidiary on group accounts – group accounts of a complex group including vertical and D-shaped group, concept of effective ownership – accounting for acquisition in stages – disposal of entities with or without loss of control Unit 4: Foreign transactions & entities 17hrs

Principles of identifying the functional currency of a parent entity – Consolidation of a foreign subsidiary & associate – applying the rules for translation of foreign currency balances into functional currency of a parent – accounting for foreign assets & liabilities





44

SEC 2 - E-COMMERCE

L T P C

2 0 0 2

Lectures: 40, Practical Lab: 20

Objectives: To enable the students to become competent to understand the mechanism for excelling in e-commerce based employments and self-employment opportunities. Unit 1: Introduction (8 Lectures)

Meaning, nature, concepts, advantages, disadvantages and reasons for transacting online,typesofE-Commerce, e-commerce business models (introduction , key elements of a business model andcategorizing major E-commerce business models), forces behind e-commerce. Technology used in E-commerce: The dynamics of world wide web and internet (meaning, evolutionand features) ; Designing, building and launching e-commerce website (A systematic approach involving decisions regarding selection of hardware, software, outsourcing vs. in-house development of a website)

Unit 2: Security and Encryption (8 Lectures)

45

Need and concepts, the e-commerce security environment: (dimension, definition and scope of e-security), security threats in the E-commerce environment (security intrusions and breaches, attacking methods like hacking, sniffing, cyber-vandalism etc.), technology solutions (Encryption, security channels of communication, protecting networks and protecting servers and clients), Unit 3: IT Act 2000 and Cyber Crimes(8 Lectures)

IT Act 2000: Definitions, Digital signature, Electronic governance, Attribution, acknowledgement and dispatc of electronic records, Regulation of certifying authorities, Digital signatures certificates, Duties of subscribersPenalties and adjudication, Appellate Tribunal, Offences and Cyber-crimes

Unit 4: E-payment System (8 Lectures, 3 Practical Lab)

Models and methods of e–payments (Debit Card, Credit Card, Smart Cards, e-money), digital signatures (procedure, working and legal position), payment gateways, online banking (meaning, concepts, importance, electronic fund transfer, automated clearing house, automated ledger posting), risks involved in e-payments. Unit 5: On-line Business Transactions (8 Lectures, 3 Practical Lab)

Meaning, purpose, advantages and disadvantages of transacting online, E-commerce applications in various industries like {banking, insurance, payment of utility bills, online marketing, e-tailing (popularity, benefits, problems and features), online services (financial, travel and career), auctions, online portal, online learning, publishing and entertainment} Online shopping (amazon, snapdeal,alibaba, flipkart, etc.)

Unit 6: Website designing(14 Practical Lab)

Introduction to HTML; tags and attributes: Text Formatting, Fonts, Hypertext Links, Tables, Images, Lists, Forms, Frames, Cascading Style Sheets. Note:

1. There shall be 3 Credit Hrs. for lectures + One Credit hr. (2 Practical periods per week per batch) for Practical Lab

2. Latest edition of text books may be used. Suggested Readings

1. Kenneth C. Laudon and Carlo GuercioTraver, E-Commerce, Pearson Education. 2. David Whiteley, E-commerce: Strategy, Technology and Applications, McGraw Hill Education

3. Bharat Bhaskar, Electronic Commerce: Framework, Technology and Application, 4thEd., McGraw Hill Education

4. PT Joseph, E-Commerce: An Indian Perspective, PHI Learning

5. KK Bajaj and Debjani Nag, E-commerce, McGraw Hill Education

6. TN Chhabra, E-Commerce,DhanpatRai& Co. 7. SushilaMadan, E-Commerce,Taxmann

8. TN Chhabra, Hem Chand Jain, and Aruna Jain, An Introduction to HTML, DhanpatRai& Co.

46

GE-4: Internship

Goals- The internship involves students in common learning tasks, networking and the organisation of the workplace as well as specially focused learning tasks, which are connected to their personal professional development. The learning that takes place during the internship periods is an important factor in the student's professional growth. Students cooperate with own faculty, as well as with a training co-ordinator from the industry, a pedagogical supervisor from the university and a supervisor assigned to them at the workplace. The faculty usually has the role of professional supervisor in the student's professional development as a whole. The face-to-face sessions between students and the professionals is seen as connecting professionality with personality, and those connections need strong reflective procedures. The co-ordinator is responsible for handling internship-related issues, for informing, guiding and advising students about the internships, and for developing internship practices. The faculty will provide customised learning Goals to suit the student’s individual professional growth and monitors how the internship is implemented. This course is intended to develop the knowledge of the student in the management of project report writing. Special emphasis provided on project formulation and techniques for report writing. So, that they are able to draft project report in any area of their course and to evaluate a project. To provide the students with an opportunity to apply theoretical knowledge in real work situation Objectives: By the end of this course, a student will

Present a written report that defines the basic concepts classification, characteristics, processes, of the organisation in which the training was undertaken.

Explain the detail tools technology and systems, structures, environmental aspects of the organisation where the internship was undertaken.

Apply theoretical practice beentaught in the previous semesters. thereby closing the gap between academic workand the actual practice

Define the role of professionals in specific industries and companies they are interested in, project their self-potentials, abilities and shortcoming.

Network and connect with professional and transit to full-time position

Course content

The report should be consist of Introduction Profile and background of the organisation Terms of reference

Mission, Goals and purpose Duties, roles and responsibilities, and schedules, learning from the

organisation

Application of the theory to the real life situation. Lessons learnt, challenges

Conclusion, recommendation

Appendix. Students will be provided 270 hours during the close of the IV semester to undertake an internship in the aviation, travel and tourism sector and submit a project report based on their learning in contest to the subject thought during the previous four semesters. The project title will be chosen in consultations with the faculty who will provide a prescribed format. The project will be submitted in the V semester. The evaluation of the project work

47

will done by a board consisting of the HOD concerned faculty and a nominated expert if required.

Sl. No. Details Hours

1. Working on a project 80

2. Report, Presentation, Viva 10

Total 90

48

SEMESTER- V

V

C11 Advanced Performance Management I (APM)

5 1 0 6

C12 Advanced Financial Management I (AFM)

5 1 0 6

DSE -1 (a) Income Tax

(b)Human Resource Management

5 1 0 6

DSE -2 (a) Business Law

(b) Marketing Management

5 1 0 6

Total 20 4 0 24

C 11 - ADVANCED PERFORMANCE MANAGEMENT (APM) – I

L T P C

5 1 0 6

Lectures: 65Hrs

Course objective:

49

This paper aims to underpin the knowledge, skills and expertise in applying strategic management accounting techniques to the practice of enterprise performance management in different business contexts. Learning outcomes:

- Use of strategic planning and control models in planning and monitoring business performance

- Assessing key external influences on an organisation

- Changes in business structure and performance management

- Designing management information systems

Unit 1: Strategic Planning and Control Mechanism 13Hrs

Role of strategic management accounting in strategic planning & control – measuring progress towards achieving strategic objectives – planning & control at strategic & operational levels – managing conflict between strategic long-term objectives &short term decisions – use of models such as SWOT, BCG matrix, Porter’s generic strategies and Porter’s five forces in strategic planning

Unit2: Development and Assessment of Performance Hierarchy 13Hrs

Purpose, structure & content of mission statement, vision statement and corporate objectives – identify Critical Success Factors (CSF) of an organisation and it’s linkage with mission/vision & objectives – development of Key Performance Indicators (KPI) for measuring & monitoring performance

Unit 3: External Influences on an Organisation 13Hrs

Impact of risk & uncertainty on performance by applying different risk assessment techniques – use of expected value, decision tree and tools like maximax, maximin and minimax regret – use of PESTEL to assess impact of external influences

50

Unit 4: Changes in Business Structure and Performance Management 13Hrs

Information needs at different hierarchical levels in a manufacturing & service organisation – influence of business process reengineering in improving performance – role of performance management systems in business integration using Mckinsey’s 7-S structure and value chain – impact of organisation structure & culture on performance

Unit 5: Designing Management Information Systems 13Hrs

Role of information system inperformance management – integration of management accounting information with the use of Enterprise Resource Planning Systems (ERPS) – lean information systems – internal & external sources of management information – impact of big data analysis – use of technology in recording & processing information such as RFID, unified databases, access controls, data security – use of various management reports evaluating performance, contents & structure of management reports


Education ; 2018



C 12 -ADVANCED FINANCIAL MANAGEMENT (AFM) –I

L T P C

5 1 0 6

Lectures: 65Hrs

Course objective: To develop the knowledge and skill expected of a finance manager, in relation to investment, financing, and dividend policy decisions in a globalised environment. The paper

51

also deals with the role of financial manager in financial reconstruction and business reorganisation. Learning outcomes:

- Understand the role of a senior financial advisor in global environment against the backdrop of ethical framework and governance

- Finance function in a multi-national organisation

- Financial evaluation of mergers & acquisitions for the stakeholders, particularly the shareholders

- Financial evaluation of business reorganisation and financial reconstruction

Unit 1: Role of senior financial advisor 16Hrs

Organizational Goals - Management of Financial Resources - Assessment of Organizational Performance and Financial Risk - Framework for Risk Management - Capital Investment Monitoring - Advising Board of Directors - Best Practice in Financial Management – Inter-connectedness of Functional Areas - Resolution of Stakeholder Conflicts - Ethical Framework - Ethical Financial Policy for Financial Management - Sustainability and Environment Issues - Integrated Reporting and Governance

Unit 2: Finance in multi-national organization 16Hrs

Theory and Practice of Free Trade - Role of International Financial Institutions and Markets and their Impact - New Developments in Macroeconomic Environment - Financial Planning Framework for a Multinational Organization - Dividend Policies - Transfer Pricing of Goods and Services across International Borders

Unit 3: Mergers & acquisitions: 16Hrs

Use of Mergers and Acquisitions for Corporate Expansion - Evaluation of Acquisition Proposals - Developing an Acquisition Strategy - Choosing Appropriate Target - Creating Synergies - Reasons for Failure - Reverse Takeovers - Global Regulatory Framework - Key Aspects of Takeover Regulation - Defensive Tactics for Hostile Takeover

Unit 4: business reorganisation & financial reconstruction 17Hrs

Business Re-Organisation - Meaning and Types - Divestments, Demergers and Spin-Offs, Management Buy-Outs and Buy-Ins, Firm Value - Reconstruction Schemes - Types of Financial Reconstruction - Financial Reconstruction and Firm Value - Leveraged Buy-Outs - Market Response to Financial Reconstruction


Education ; 2018



52

DSE 1 - INCOME TAX

L T P C

5 1 0 6

Lectures: 65Hrs

Objective: To provide basic knowledge and equip students with application of principles and provisions of Income-tax Act, 1961 and the relevant Rules. UNIT 1: Introduction 16Hrs

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 UNIT 2: Computation of Income under different heads-1 16Hrs

Income from Salaries - Income from house property UNIT 3: Computation of Income under different heads-2 16 Hrs

Profits and gains of business or profession - Capital gains - Income from other sources UNIT 4: Computation of Total Income and Tax Liability 17 Hrs

0Income of other persons included in assessee’s total income; Aggregation of income and set-off and carry forward of losses; Deductions from gross total income; Rebates and reliefs. Computation of total income of individuals and firms; Tax liability of an individual and a firm; Five leading cases decided by the Supreme Court Suggested readings:- 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. Mehrotra H.C. and Goyal S.P, Income Tax Law and Accounts, SahityaBhawan Publications. 4. Bangar’s Comprehensive Guide to Direct Tax Laws. Journals: 1. Income Tax Reports. Company Law Institute of India Pvt. Ltd., Chennai

53

2. Taxman. Taxman Allied Services Pvt. Ltd., New Delhi. 3. Current Tax Reporter. Current Tax Reporter, Jodhpur. DSE 1: HUMAN RESOURCE MANAGEMENT

L T P C

5 1 0 6

Lecture:65Hrs

Paper objective: The objective of Human Resource Management Elective is to give complete knowledge about HR related concepts and practices like Employee Empowerment, potential Appraisal, strategic Human Resource Management, HRM in changing Environment. This information provides refreshing insight into all the students to know about Human resource Development. Learning outcome:

The aim of this paper is to give students the knowledge, understanding and key skills that are required by todays HR Professionals and to enable students to effectively contribute dynamic organization.

Examine current issues, trends, practices and process in HRM

Pedagogy: Combination of lectures, assignments and group discussion. Unit I: INTRODUCTION: 11Hrs

Meaning, Definition, Objectives Scope, functions, Difference between Personnel Management and Human Resource Management, role of the H R Managers. Human Resource policies

Unit II: Job analysis and Design: 11Hrs

Concepts, Definition, objectives, Components, process of Job analysis, methods of data collection. Job Design: Concepts, Factors affecting Job Design, methods of Job design, how to enrich job

Unit III: Recruitment and selection 11 Hrs

Meaning and definition, factors affecting recruitment, sources of recruitment, recruitment process, Methods of recruitment, Recruitment practice in India

Selection: Meaning, need. steps in selection process.

Unit IV: Managing Performance and Compensation: 11Hrs

Performance Appraisal: Concept, objectives, importance, process, problems, essentials of an effective Performance Appraisal system, methods of Performance Appraisal. Compensation: Components, objectives of Wage and Salary administration, Essentials of Sound wage and salary Structure, factors effecting compensation, methods. Unit V : Industrial Relation 10Hrs

Definition - Nature – Industrial disputes-causes for disputes ways of settling disputes-Labour legislations-laws relating to social security and working conditions. Unit VI: Human Resource Control: 11Hrs

Human resource record, Scope of Human resource Audit, Objectives Human resource Audit, Approaches to Human resource audit. HRIS (Human Resource Information System)- Concept, need, Computerized HRIS, Designing Human Resource Information System.

54

Books for Reference: P SubbaRao, Essentials of Human Resource Management & Industrial Relations,

Himalaya Publishing house; Mumbai , 2015

Dr.S S Kanka, Human Resource Management : text and cases : S Chand & Sons, NewDelhi ; 2014

Ashwathappa, Human Resource Management : text and cases : M C Grow Hill Education, New Delhi ; 2015

Dr.C B Gupta, Human Resource Management : text and cases : Sulthan Chand & Sons, NewDelhi ; 2015

Michael Armstrong - Hand book of Human Resource Management Practice,Kogan Pate ; 2012

T N Chhabra, Human Resource Management: concepts and issues:DhanpatRai&Co ; New Delhi.

55

DSE 2: BUSINESS LAW

L T P C

5 1 0 6

Lecture:65Hrs

Paper objective: The objective of the course is to impart basic knowledge of the important business laws along with relevant case law. Learning outcome:

To impart essential knowledge about relevant laws concerning and effecting business organizations in operation. To familiarize the student with certain statutes that may apply in business context.

Pedagogy: Combination of lectures, assignments, exercise and group discussion. Unit I: The Indian Contract Act 1872: General principle of law of Contact 11Hrs

Contract- meaning, characteristics and kinds

Essentials of a valid contract-Offer and Acceptance

Offer :legal rules as to offer

Acceptance: legal rules as to

Unit II: Consideration, contractual capacity, free consent: 11Hrs

Lawful consideration-Meaning, legal rules, privity of contract( stranger to contract) with exceptions. Exceptions to the rule ‘no consideration no contract’, Capacity to contract- Persons Disqualified from contracting, Effects of Minor’s agreement Free Consent-Meaning and essentials of coercion, Undue influence, Fraud and misrepresentation,: Mistake- Mistake of Law, Mistake of fact, Bilateral and Unilateral Mistake (meaning).

Unit III : Lawful Object, Contingent Contract and Quasi Contract: 11Hrs

Lawful Object- Meaning, Agreements Opposed to Public Policy, Wagering Agreements Contingent Contract- meaning and Rules, Distinction between Wager and Contingent Contract. Quasi Contract- Meaning and Circumstances, Discharge of Contract- meaning and various modes of Discharge, Remedies for the Breach of Contract. Unit IV : The Indian Contract Act, 1872: Special Contract 10Hrs

Contract of Indemnity and Guarantee difference between a contract of indemnity and contract of guarantee, Contract of Bailment and Pledge- duties and rights of Bailor and Bailee

Finder of goods

Contract of Agency meaning, mode, duties and rights of agent and principal, personal liability of agent, termination of agency.

Unit V : The Sale of Goods Act ,1930 11Hrs

Contract of sale, meaning and difference between sale and agreement to sell Conditions and Warranties

Transfer of ownership in goods including sale by non- owners

Performance of contract of sale

Unpaid seller- meaning and rights of an unpaid seller against the goods and the buyer

Auction sale

56

Unit VI : The Information Technology Act 2000 11Hrs

Definitions under the Act

Digital signature

Electronic governance

Attribution , Acknowledgment and Dispatch of electronic records

Regulation of certifying authorities

Digital signatures certificates

Duties of subscribers

Appellate Tribunal Offences

Books for Reference: Kapoor N.D, (2015), Elements of Mercantile Law, Delhi, Sultan Chand & Sons. Avatar singh. The principles of Mercantile Law: Eastern Book Co; Lucknow

M.C Shukla. Mercantile Law: S Chand & Co; 2010. SN Maheshwari and SK Maheshwari. Business Law:National Publishing House, New

Delhi Information Technology Rules 3000 with information technology Act 3000, New Delhi,

Taxmann Publications Pvt. DSE 2: MARKETING MANAGEMENT

L T P C

5 1 0 6

Lecture:65Hrs

Paper objective: Marketing management exposes students to the fundamental concepts of marketing, thereby, enabling them to learn the language of marketing. It gives an understanding of the principles and concepts of marketing and explains how it is connected to the integrated management system. The areas covered are core concepts and philosophies of marketing, role of customer in business, marketing research, consumer behaviour, and major strategic and tactical marketing issues. Students will improve their ability to develop effective marketing strategies and assess market opportunities, as well as design strategy implementation programs. Learning Outcome

Understand various concepts and theories of Marketing management to apply them in marketing context

Demonstrate a sound knowledge of conventional and latest marketing ideas, and of the theories on which these ideas are based

Able to understand and find the market segments

Estimate the effectiveness of marketing-mix activities

Predict the likely market share of a new product design

Allocate resources optimally to multiple marketing activities

Determine the value of attributes comprising a new product

Assess the price of an attribute in existing products

Pedagogy: Combination of lectures, assignments and group discussion. Unit I Introduction to Marketing 13Hrs

57

Marketing concepts .meaning - importance, limitations.An effective marketing mix – meaning and essential.Meaning and definition of marketing management.Features and objectives of marketing management.Marketingphilosophy.Development of a marketing strategy.Competitive marketing strategy. Unit II Market Segmentation and Consumer Behaviour 13Hrs

(a) Market segmentation: Meaning and importance - basis for segmentation – target marketing strategies. (b) Consumer behavior: Meaning and definition - Importance of consumer behavior analysis. Buying motives .meaning and definition. Classification of buying motives - Rational, Inherent, Learned, Emotional and patronage. Factors influencing consumer behavior - Buying decision process. Unit III Product Strategy 13 Hrs

Product concept - meaning and definition.Essential features of a product.Product mix – meaning and structure - Product mix decision strategies. Product Life Cycle(PLC) - meaning anddefinition. Stages of PLC.Factors affecting PLC. New product development: Meaning, stages in new product development. Reasons for the failure of new products. Branding - meaning. Branding and Trademarks. Functions of Branding, Branding strategies.National and International Quality standards: AGMARK and ISO-Features of ISO 9000 and ISO 14000 series. Bureau of Standards (BIS) Act 1986. Unit IV Advertising and Sales Management 13 Hrs

Meaning of Advertising, advertising budget, factors influencing budget decisions. Media selection: Consideration in media selection, advertisement copy .meaning and essentials of a good advertisement copy .different types of copy. AIDA and DAGMAR .advertisement layout. Sales management: selection and recruitment of salesmen. Training of salesmen. Methods of training salesman. Remuneration and compensation to salesmen.Motivation of salesmen. Control of salesmen. Unit V:Emerging Trends in Marketing 13Hrs

(a) Rural Marketing: Features of Rural Markets; causes for the changes in the volume and pattern of rural consumption. Problems of rural marketing.Marketing mix for rural markets - Strategy for rural marketing. (b) E- Marketing or web-marketing or online marketing: Introduction to E-marketing -meaning and definition. Benefits of E-Marketing to sellers and consumers.Limitations of E-Marketing.Problems of E-Marketing in India (Legal, Infrastructural, Commercial and others). (c) Green marketing: Meaning .importance - fundamental requirement - problems of Green Marketing. Books for reference:

R. S. N. Pillai and Bhagavathi ; 4th Rev edn, Reprint ; Modern Marketing (Principles and Practices), New Delhi, S Chand & Company Pvt Ltd ; 2015

T. N. Chabra and S.K. Grover : Marketing Management ; New Delhi, DhanpatRai& Co ; 2004

Michael J Etzel, Bruce J Walker, William J Stanton, Ajay Pandit, Marketing Management ; 14thedn, ; New Delhi, Mc Grow Hill Education India Pvt Ltd ; 2014

58

Philip Kotler, Kevin Keller 15thedn, Marketing Management ;Pearson Education Ltd.

B. S. Raman. 1stedm :Modern Marketing ; New United Publishers, Mangaluru. SEMESTER VI

VI

C13 Advanced Performance Management – II (APM)

5 1

0 6

C14 Advanced Financial Management- II (AFM)

5 1 0 6

DSE -3 (a) Goods & Services Tax and Customs Duty

(b)Principles & Practice of Banking

5 1 0 6

DSE -4 a)Corporate & Business Law (LW)

b)Business Environment

5 1 0 6

Total 20 4 0 24

C 13: ADVANCED PERFORMANCE MANAGEMENT (APM)– II

L T P C

5 1 0 6

Lecture:65Hrs

Course objective: This paper aims to underpin the knowledge, skills and expertise in applying strategic management accounting techniques to the practice of enterprise performance management in different business contexts. Learning outcomes:

- Applying strategic performance measurement in private sector organisations

- Divisional performance & transfer pricing issues

- Strategic performance measures in not-for-profit organisations

- Alternative views of performance measurement & management

59

Unit 1: performance measurement in private sector 16Hrs

Primary performance objectives – measuring financial KPIs such as ROCE, ROI, EPS, EBIDTA, Residual income, Economic value added (EVA), liquidity & gearing ratios – Non-financial performance indicators

Unit 2: divisional performance & transfer pricing 16Hrs

Evaluation of performance in divisional organisation – use of ROI, RI and EVA tools – divisional performance and manager’s performance assessment – effect of transfer pricing on divisional performance – transfer pricing methods and objective of goal congruence – transfer pricing in international environment

Unit 3 : Performance measurement in not-for-profit organisations (NFP) 17Hrs

Assess diversity of performance objectives in NFP organisation – difficulties in measuring performance of NFPs – use of league tables in managing performance – Value-for-money (VFM) approach – use of non-financial performance indicators

Unit 4 : Alternative vies of performance management 16Hrs

Use of management accounting techniques such as Kaizen costing, target costing, JIT and TQM – six sigma approach – performance measurement models such as balanced scorecard, building blocks, performance pyramid – value based and activity based performance measurement – performance issues in complex structures such as joint ventures, alliances -predicting & preventing corporate failures using Z-score and A-score models


Education ; 2018



C 14: ADVANCED FINANCIAL MANAGEMENT (AFM) – II

L T P C

5 1 0 6

Lectures: 65Hrs

Course objective: To develop the knowledge and skill expected of a finance manager, in relation to investment, financing, and dividend policy decisions in a globalised environment. The paper also deals with the role of financial manager in investment appraisal, fund raising and financial risk management. Learning outcomes:

- Using advanced investment appraisal techniques& estimating cost of capital - Financing of investment including international investments

- Advanced risk management techniques

- Mergers and acquisitions

60

Unit 1: Advanced Investment Appraisal Techniques 16Hrs

Merits & demerits of traditional techniques like NPV and IRR – use of modified IRR – concept of duration and modified duration – adjusted present value method (impact of financing on project NPV) – use of options theory in evaluating investment projects having embedded real option (using Black-Scholes model) – Assessing Value at risk (VaR model) – multi-period capital rationing (linear programming (only setting up LP problem & interpreting the output) – estimating project specific cost of capital using MM model and process Beta and CAPM

Unit 2: International Project Appraisal 16Hrs

Financial evaluation of international projects – estimating exchange rates using purchasing power parity (PPP) and interest rate parity (IRP) equations – applying Fischer equation – estimating cash flows and estimating relevant cost of capital – effect of double taxation avoidance agreements – exchange controls & withholding taxes

Unit 3: Advanced Risk Management 17Hrs

Role of treasury in financial risk management – organising treasury function (centralised v/s decentralised) – transaction, translation & economic risks related to currency fluctuations – currency hedging tools (internal – currency of invoice, leading & lagging, matching, netting and external – forwards, futures, options & swaps, money market) candidates are expected to illustrate working knowledge of setting up the hedging – managing interest rate risk through different techniques (internal – matching & smoothing, asset/liability management, external – forward rate agreement (FRA), futures, options and swaps)

Unit 4: Mergers & Acquisitions 16Hrs

Principles of Business Valuation - Asset-Based Models - Market-Based Models - Cash-Based Models - Valuation of High Growth Start-Ups& firms with Product Options - Methods of Financing Mergers - Assessing a Given Offer - Effect of an offer on Financial Position and performance


Education ; 2018



DSE 3: GOODS & SERVICES TAX AND CUSTOMS DUTY

L T P C

5 1 0 6

Lectres:65Hrs

Paper objective: The objective of this paper is to familiarize the students with the Legal Provisions and Practical aspects of Indirect Taxes. Hence, this subject is to be taught with reference to the relevant amendments made to relevant Tax Laws and as notified by authorities like CBEC and others. Learning outcome:

61

Exhibit sophisticated knowledge related to Indirect tax: Laws and Practices. Identify, define and resolve tax issues through their understanding, knowledge.

Pedagogy: Combination of lectures, assignments and group discussion. Unit I: Introduction 10Hrs

Evolution, Meaning and salient Features of GST. Objectives, basic schemes and Benefits of GST. Constitutional Amendments: GST Council- Powers, Functions and Provistions. Structure of GST (Dual Mode).Types of GST- CGST, SGST/UTGST and IGST and its meaning. Unit II: GST Act 2017 11Hrs

Definition and Salient features : CGST, SGST/UTGST and IGST. Definition of Goods, Place of Supply, Principal place of business, Agent, Principal , Associated Enterprises, Related Persons, aggregate turnover, Services, Taxable turnover under CGST, SGST and IGST, Capital Goods, Casual taxable person, Job work, Works contract, Location of the Supplier and Recipient, Reverse charge, Nature of supply – Composite, Mixed, Exempt, Outward, Inward. Recipient of goods and Services, Supplier of Goods and Services – Rates of GST. Unit III: GST – Procedure and Incidence of Tax 11Hrs

Procedure relating to levy- (CGST and SGST), Scope of supply, tax liability on mixed and composite supply, Tax invoice, HSN/SAC codes – meaning, source and identification, time and place of supply of goods and services, Valuation and valuation rules, value of taxable supply. Computation of taxable value and tax liability including reverse charge. Procedure relating to levy- (IGST- Inter State supply, Intra State supply, Zero Rate supply, value of taxable supply- computation of taxable value and tax liability including reverse charge. Unit IV: GST Registration 11Hrs Procedure, persons liable,persons not liable, compulsory registration, Deemed registration, Special provisions for casual taxable persons and non-resident taxable persons. Exempted goods and services. Composition levy – problems on computation of turnover for the purpose of registration and applicability of Composition Levy. Role of Information Technology in GST. Unit V: Input Tax Credit 11Hrs

Meaning, Eligibility and conditions for claiming Input tax credit, apportionment of credit and blocked credits, availability of credits under special circumstances under section 18, inputs on capital goods, distribution of credit by Input Service Distributor (ISD) , transfer of Input Tax Credit. Problems on utilization of Input Tax Credit (including Blocked credits). Unit VI: Customs Duty (Customs Act, Customs Tariff Act) 11Hrs

Definitions, types of customs duties- prohibition of importation and exportation of goods, Treatment of imports and exports under GST, methods of valuation for customs- problems on computation of assessable value and customs duty. Suggested References:

1. V.S Datey, , Goods & Service Tax ; Taxman

62

2. GhousiaKhatoon, Naveen Kumar C.M, Venkatesh S N, Goods and Services Tax : Himalaya Publishing House.

3. Glimpse of Goods and Service Tax :. 4. Pullani and Maniyar, Goods and Service Tax :. 5. Gaurav Gupta , Hand book of GST – Law and Practice

6. Rajat Mohan, Goods and Services Tax

7. India GST for beginners : JayaramHiregange and Deepak Rao

8. Hand book of GST in India :RakeshGarg and SandeepGarg. 9. Awadhesh Singh GST Made Simple

10. S S Gupta, GST Law and Practice : 11. www.gst.gov.in, ctax.kar.nic.in

DSE 3: PRINCIPLES AND PRACTICE OF BANKING

L T P C

5 1 0 6

Lectures: 65Hrs

Paper objective:

Theory and Practice of Banking is offered as a core paper in the second semester. It primarily deals with Commercial Banking, Investment policies of Banks, Role of RBI in industrial development, Negotiable Instruments Act, Banker and Customer, Service to Customers, Bank Lending, and Modern Trends. As a prerequisite, the students should have basic knowledge about banking and the core services provided by banks. Learning outcome

It includes areas such as Banking in India, Banker and customer relationship, various services provided to customer from banks etc.

Learning various accounts in the bank, how to open the bank account, maintaining the account and rights of the customer.

To understand various types of Negotiable Instruments. To learn Functions of Reserve Bank of India

Pedagogy: Combination of lectures, assignments and group discussion Unit I:Bank and Banking: 10Hrs Meaning and definition of bank and banking-significance-evolution of banks in India with special reference to Coastal Karnataka Banks- Indian Banking system .RBI, Commercial Banks, Development Banks, Regional Rural Banks, Co-operative Banks, NABARD,LDBs, EXIM Bank. Segment banking: need and features of BharathiyaMahila Bank (BMB). Unit II:Commercial Banks: 11Hrs Types, Functions and Services of Commercial Banks-Primary and Secondary functions, Changing role of commercial banks-Housing finance-sale of mutual funds.

http://www.gst.gov.in/

63

Unit III: Internet Banking 11 Hrs

Meaning, Benefits, Home banking, Mobile banking, Virtual banking, E-payments, ATM Card/ Biometric card, Debit/Credit card, Smart card, NEFT, RTGS, ECS (credit/debit), E-money, Electronic purse, Digital cash. Unit IV: RBI: 11Hrs Functions- traditional and promotional- role of RBI in agricultural financing-Role in industrial development. Unit V:Negotiable Instrument: 11Hrs Meaning features and types (briefly). Cheque- meaning, definition, crossing of cheque, endorsement of cheque, clearing of cheques, Dishonour of cheques for insuffient funds (section 138), Cheque Truncation System- at Par cheque- RTGS. Unit VI:Paying Banker: 11Hrs Meaning, precaution to be taken by a paying banker, statutory protection to the paying banker- Payment in due course. Collecting Banker: legal status of the collecting banker, duties of collecting banker, statutory protection to colleting banker. BOOKS FOR REFERENCE

M N Gopinath (2008), Banking, Mumbai: Snow white publications.

Dr.NarayanKayarkatte (2013) Modern Banking, Mangalore: Mangala Publications.

A K Basava (2013)Banking Law & Practice, Gadag: VidyavahiniPrakashan.

K C Shekhar. (2013) Banking Theory & Practice, Noida(UP): Vikas Publishing House.

Thingalaya, N.K., The Banking saga : History of South ( Corporation Bank, Mangalore)

Raman, B.S. (2017) Modern Banking, Mangaluru: United Publishers.

Raghunanadan, B.V. (2014) Modern Banking, B.C.Road: Vyshnavi Books.

64

DSE 4: CORPORATE LAW

L T P C

5 1 0 6

Lectures: 65Hrs

Paper objective: The course covers laws and practices relating to formation of companies , documentation of companies types of capital, share issue , membership of company , borrowing powers and methods, management of company , statutory meetings and winding up of a company according to the latest amendments in the corporate bill 2012 . Learning outcome:

To understand the concept of a Joint Stock company and its inherent characteristics that makes it different from other forms of organization structures. Providing knowledge about the origin and history about the concept of a Joint Stock company. To provide a knowledge about the companies act and its significance roles and governments for a Joint Stock company in India . To help the students understand the laws rules and regulations about the company . Enabling the students to analyze the different.

Pedagogy: Combination of lectures, assignments and group discussion. Unit I : Introduction 11hrs

Company: Meaning and Definition- features of- types of- Private and Public, Government Companies, statutory company, foreign company, section 25 company and Producer company . Promotion and Incorporation of Companies : Meaning of Promotion – Promoter – Promoters Legal Position –Incorporation – Meaning Of certificate Of Incorporation – Effect Of Incorporation – Exceptions –Lifting Of Corporate Veil- Pre – Incorporation Contacts . Unit II : Documents Of Company 10hrs

Memorandom Of Association – Meaning And Contents- Alteration –Doctrine Of Ultra Virus Article Of Association- Meaning And Contents –Alteration- Doctrine Of Indore Management. Unit III: Share capital And Membership. 11hrs

Share Capital- Meaning- kinds Of Shares – Issue Of shares –Prospectus – Contents of – Share Certificate –transfer and Transmission of Shares –Dematerialization –Share Holder –Member –Who can be –Rights And Duties of Members . Unit IV: Management of Company 11hrs

Directors- Appointment ,Qualification ,Rights , Duties And Liabilities, - Disqualifications Removal Of Directors –Managing Directors and Whole time Director ,Indepndent Director- Corporate Governors ; Company Secretary -Role , Qualification, Appointment and Responsibilities. Unit V: Company Meetings 11hrs

65

Meetings – Essentials of a valid meeting – valid quorum – sense of the meeting –methods of Voting – Minutes – relevant provisions for types of company meetings - of Directors ,statutory , AGM and EGM – Adjournment of Meeting ,Resolution types of Resolution . Unit VI : Winding up 11hrs

Concept and Modes of Winding up , Liquidator , National Company Law Tribunal (NCLT) ,National Company Law Appellate Tribunal (NCLAT), Special Courts. Books for study and reference:

Kapoor N.D, 2016, Elements of Company Law, Newdelhi, Sultan Chand & Sons. Avatar singh. The principles of Mercantile Law: Eastern Book Co; Lucknow

P.P.S. Gogna. Company Law: 11thedn : S Chand and Publishing, 2016

S.P. Iyengar. Business Law: R Chand & Co, 2002

A.K. Majumdar . Company Law and Practice: Taxman Publications Pvt Ltd,2013

Dr. G.K. Kapoor. Company Law and Practice : Taxman Publications Pvt Ltd,2015

Sharma J.P. An Easy Approach to Corporate Laws/1stedn :Ane Books, New Delhi.

66

DSE 4 - BUSINESS ENVIRONMENT

L T P C

5 1 0 6

Lectures:65 Hrs

Paper objective: The course aims to give insights on how a business operates in a dynamic social, cultural and economical environment. Learning Outcome:

Understand the nature and scope of business

To make the students gain conceptual knowledge of the process of environmental scanning and analysis

Analyze the impact of technology on society, economy, and on individual plant

To familiarize the students with the industrial policies

Understand the importance of small scale industries in economic growth

Describe the interface between culture and business

Explain how organizations implement social responsibility actions

Pedagogy: Combination of lectures, assignments and group discussion. Unit-I:Introduction 11Hrs

Level of Knowledge: Basic and Conceptual Meaning and features of business and business environment- Objectives of Business environment- Basic indicators of economic development; Performance of Indian Economy, Demographic dividend-Birth rate- Happiness index; Factors affecting business environment, business analysis tool PESTEL. Unit-II :Natural Environment : 11Hrs Natural Environment: Level of Knowledge: Basic and Conceptual: Meaning, Nature and impact of natural environment on business- Natural pollution- deforestation-ecology. Unit III: Economic Environment 10Hrs

Economic Environment: Nature- Economic factors- Economic system, Industrial policy (Latest development), Competition Act- FERA- comparison between FERA and FEMA- Monetary and fiscal policy, Exim policy- SSIs, Privatization-Forms- advantages & disadvantages

Unit IV: Technological Environment: 11Hrs

Meaning and features of technological environment- Impact of technology on- mankind society- economy- environment- education and plant level implications, Management of technology institutional and other facilities to promote science and technology- Managing organizations in the virtual world. UnitV: Political and Socio-Cultural Environment 11 Hrs

Political Environment: Basic and Conceptual Political Institutions- Legislature-Executive-Judiciary- Indian constitution; Economic Roles of Government, Government’s responsibility to business, Business’s responsibility to Government. UnitVI: Socio-Cultural Environment 11Hrs

Basic and Conceptual

67

Corporate Social responsibility of business- Business Ethics and Corporate Governance- Social audit, impact of culture on business- business participation in cultural affairs. Books for Reference:

Ashwathappa. (2011). Essentials of business environment. (11thed.). Bangalore: Himalaya publications.

Francis Cherunilam. (2011). Business Environment. (12thed.). Mumbai: Himalaya publishing house.

S.K.Mishra, P. (2011). Economic Environment. (5thed.). Delhi: Himalaya publishing house.

Rules and regulations pertaining to Hostel The following rules and regulations shall apply to all the boarders of Yenepoya (Deemed to be University) hostels for maintenance of discipline and good conduct within and outside the hostel premises. The institute shall provide residential accommodation in the campus to the students admitted to regular courses. It is compulsory for the students admitted to Yenepoya (Deemed to be University) that they reside in the hostel. Students residing within ten kms radius are permitted to stay with their parents. Every boarder must acquaint himself/herself with the rules and regulations of the hostel. He/she must obey these rules strictly. Ignorance of rules will not be accepted as an excuse. At the time of long break or vacation the room key and the key of the wardrobe and table shall have to be deposited by the boarders to the respective hostel wardens who in turn shall maintain a record of the same. Students before handing over the room key to hostel staff will ensure that no valuable or their belonging is left, unlocked inside their rooms as during their absence rooms may be required to be opened either for repair or to accommodate certain people or to overcome any emergency. Student should carry their valuables along with them during long vacations. All boarders of a room or hostel shall jointly and/or as a whole be responsible for any loss/damage of the property of the hostel. For any complaint, no boarder shall directly approach the Dean or Student Welfare Officer or any other higher official without approaching the Warden. In case of any outstanding dues payable by any boarder at the end of each semester, the Warden/Finance section may report it to the Deputy Controller of Examinations for withholding of his/her result until the outstanding dues are paid by the student. If a student leaves the institute without clearing all the hostel dues, the Finance Section may recover the outstanding dues from his/her hostel security and institute caution deposit. If any amount still remains unrecovered, notices to his/her guardian shall be sent who will finally be responsible to clear all outstanding dues. Boarders shall not use any electrical appliances such as electric heaters, electric stoves etc. in their rooms. However, boarders may use computers and music systems in their rooms. Boarders are strictly prohibited to have in their possession at any time under any circumstances, dangerous materials including rod hammer or any such item which can be used to physically harm any other persons, fire crackers, explosives, arms and weapons or any other items prohibited by law. Boarders are expected to keep their rooms clean, tidy and maintain cleanliness. No rubbish should be thrown into the wash basin, drain, corridors or outside the rooms or in the surroundings. The bins kept for this purpose should be used. Every boarder shall leave the hostel room clean at the time of vacating his/her hostel failing which the Warden/Senior Resident Warden shall not issue clearance certificate to the boarder(s). Boarders shall not remove common room articles, dining hall utensils, furniture and other

68

articles of the hostel from their normal place without the prior written permission of the hostel Warden/Senior Resident Warden. Boarders on leaving their rooms shall always switch off the lights and fans. Student shall adhere to the policy of Yenepoya (Deemed to be University) campus ‘judicious utilization of natural resources. Boarders shall close the water taps before moving out of the room. All residents are required to maintain standards of behaviour expected of students of a prestigious Institution such as ours. They are expected to behave courteously and fairly with everyone both inside and outside the campus. All residents are required to carry their valid Identity Cards issued to them by the institute. The rooms, common areas and surroundings should be kept clean and hygienic. Pasting anything on to the walls is prohibited and walls shall not be scribbled on. Any damage in the room, Almirah, door or wall is a punishable offense. Student occupying the room will be responsible for such damage and the cost of repair of such damages/defacing including panel deduction as decided by the appropriate authority will be imposed on them. The collective fine on students will be imposed to recover the cost of damage of common areas where the responsibility of damage cannot be pin pointed. Use of PC for any other purpose except education is not allowed. Keeping of obscene material on computer and screening of movies/songs etc. is strictly forbidden. Strict disciplinary action will be taken against the defaulters. In addition to these rules, boarders are also governed by the rules, orders, instructions etc. framed/issued by the competent authority from time to time. Allotment of rooms: Application for admission to hostels shall be submitted at the time of admission in the prescribed application form, duly filled in and signed by the student and countersigned by his/her local guardian and parent/guardian. A student if admitted to a hostel must furnish a written declaration in the prescribed form duly signed by the student and his/her guardian to the effect that the student shall abide by the institute rules, hostel rules and code of conduct. Chief Warden/Wardens will allot the hostel rooms at the time of admission. No boarder is allowed to shift from his/her allotted room to any other room without written permission from the Resident Warden. The boarders are also not allowed to shift/exchange furniture and other assets from one room to another. Rooms once allotted to the students for an academic year will normally not be changed, unless there is a convincing issue. Withdrawal from Hostel: Application for withdrawal from the hostel shall be countersigned by the father / mother / guardian and submitted to the Director through the HAO. Such application shall be submitted after all hostel dues have been cleared. In spite of the fact that the boarder has actually vacated his/her room, he/she shall have to pay all the hostel dues including fines, up to the day he/she continues to be on the roll i.e. until his/her name is formally withdrawn. The student will fill up the room survey form and get the room checked from the hostel supervisor for any damages. Hostel Leave Rules: For seeking leave from the hostel, the boarder must submit the application form supported with parent request. A boarder must obtain prior written permission from the competent authority before proceeding on leave. Students are required to obtain permission of their parents and concerned warden to speak to the parents. Students are required to get the signature of the local guardian/parents on the leave return form and submit the same to the warden/hostel office after their return. Leave from the hostel up to three consecutive days shall be granted by the mentor. Leave from

69

the hostel for more than three (3) consecutive days shall be granted by the Principal. Absence from the hostel without prior permission from the Principal and proper communication to resident/assistant warden is to be considered as an act of gross negligence and misconduct and would be liable for disciplinary action as per rules. Guests/Visitors Policy: Normally, visitor(s) shall not be allowed to visit hostel rooms. However, in exceptional cases this may be relaxed by the Resident Warden. Under no circumstance gents will be allowed to enter in the Girls hostel and ladies in the Boys hostel. Visitors should be received in the Visitors room (Hostel duty room in the absence of a visitor’s room) only. Any visitor entering the hostel gate should put his / her signature and enter relevant particulars in the columns in the Visitor’s Register kept for the purpose at the hostel entrance. Hostel Timings: A boarder has to return to his/her hostel latest by 06:30pm for Girls and 09:30pm for Boys. Students should strictly abide to the hostel timings. Attendance will be taken at 07:30pm for girls and 10:00pm for boys by the Hostel staff. It is compulsory for each boarder to be present personally at the time of attendance. Boarders are not allowed to leave the hostel after 06:30pm for Girls and 09:30pm for Boys. Absence during night roll call will be considered as absence without permission and will be liable for disciplinary action. Hostel Discipline: Boarders are expected to maintain discipline and proper atmosphere of study in the Hostels. Disciplinary action shall be taken against a boarder if he/she is found to violate the rules and regulations of the Institute. The following acts of indiscipline are strictly prohibited:

Ragging in any form in hostels or in the Institute campus. Possessing or consuming abusive substance including alcohol, tobacco products/ any

recreational drugs are strictly prohibited. Violation of this will be considered with utmost seriousness and will attract serious punishment/ action.

Keeping of medicines, drugs without doctor’s prescription, drinking alcoholic beverages or using any other narcotic drugs and intoxicant of any kind inside as well as outside the Institute campus. Smoking inside the hostel and campus is strictly prohibited.

Committing insubordination or showing disrespect to the authority. Absence from hostel and classes without permission from the Warden and Head of

the Department

Picking up quarrel or altercation with fellow boarders and employees of the hostel. Use of foul language or indulging in any unruly or indecent behaviour. Involvement in any kind of regional, ethnic, religious grouping inside the campus to create disturbance.

Participating in or promoting any disruptive activity in the campus. Making false official statement to any Institute/ university official, faculty or staff

and altering Institute records. Misuse of and/or damage caused to library books, journals and computer facilities. Tampering with existing electrical fittings/systems. Unauthorized possession of any property belonging to the Institute, hostel or any

other individual.

70

Fraudulent use of Student Identity Card. Organizing any meeting, function etc. in the hostel without prior permission from the

Warden. Any other acts which in the opinion of the Hostel Supervisor/Warden are

detrimental to the interest of other boarders as well as to the Institute. All kinds of shouting, hooting, violent knocking or any other act, movement or

behaviours which are likely to cause disturbance or annoyance to others. Maltreating or abusing the hostel employees, canteen staff and others including

outsiders, students, teachers and other Institute employees. Cooking inside the room. Use of electric heaters, electric rod, electric stove and other similar electrical

appliances in the room. Any form of gambling inside or outside the campus. Keeping fire arms, weapons etc. in the hostel. Damaging, misusing and stealing of any hostel properties or stealing others’

belongings. Boarders staying outside overnight without prior permission from the Warden. Entry and hosting of outsiders in the Hostel without permission of the Warden. Absence of boarders from the hostel after the stipulated time as fixed by the

authority. Cyber-crime: Involvement in use of any kind of media including compute, mobile etc.

for sending videos, text or e-mail etc. to girl students. Defacing of walls, damage to windows and other fittings inside the hostel and

campus premises. Any form of Public Display of Affection (PDA) inside or outside the institute campus.

Breach of Discipline Hostel and Punishment: Boarders must follow the discipline as prescribed in the manual. Violations of the same by any boarder will attract the following punishments:

Offenders of minor nature will be warned and appropriate fine will be imposed. Such punishment can be awarded on the spot by HAO/ Wardens.

Major offences will lead to investigation by the Institute Disciplinary committee and punishment such as suspension and rustication may be awarded based on the gravity of offence.

Records of Punishments: If a student is found guilty of violating the rules and regulations of the Institute/Hostel or any acts of indiscipline or misbehaviour by the Disciplinary Committee following actions will be taken:

All strictures/warnings will be put in his personal files. If any punishment has been awarded by the disciplinary committee, the concern

student will be debarred from holding any student counsel or other student appointments.

If a student is punished by the Disciplinary committee thrice, including warnings, same will be reflected in his Character Certificate.

Suspension/Expulsion:

71

Suspension is the temporary removal of a student from the rolls of the Institute as a punishment for indiscipline.

The minimum period of rustication shall be one semester in addition to the remaining period of the semester during which the order is passed.

Expulsion is the permanent removal from the Institute /Hostel. An expelled student shall not be permitted to get fresh admission to the Institute.

Procedure for Suspension/Expulsion from the University: Before a student is rusticated / expelled the following procedure shall be observed:

On receipt of the complaint against the conduct of student, the Dean Student Affairs/HAO shall enquire into the matter within 2(two) days of receipt of the complaint and place it before the Disciplinary Committee not later than 3 (three) days from the date of receipt. If the Disciplinary Committee is satisfied that there is a prima-facie case for rustication/expulsion of the student, the student shall be allowed to explain in writing about the allegations against him/her or appear before the Disciplinary Committee to show-cause why he/she should not be rusticated/expelled.

The concerned student shall have to submit his/her explanation within 24 hours (one) day from the date of issue of the intimation by the Dean Student Affairs.

After receiving the explanation(s) or hearing in person, the Disciplinary Committee shall examine the case.

If at this stage the Disciplinary Committee is convinced that it is a fit case for rustication/expulsion, the Disciplinary Committee shall forward the recommendation for consideration and approval of the Director.

Other provisions relating to Suspension/Expulsion:

The date of rustication/expulsion: It shall be the date on which the order is issued by the Director, Yenepoya (Deemed to be University).

Any disciplinary action taken against a student shall be intimated to the parent or guardian/Teacher Guardian of the student. The record of disciplinary action shall be mentioned in the files of the concerned student.

Mess Rules

All boarders of the hostel shall automatically be members of the respective hostel mess.

Joining the mess is mandatory for all boarders. No student other than the boarders of the respective hostel will be allowed to take

food as guest. In case of emergency written permission has to be obtained from the Warden.

The dining hall shall remain open as per the timetable determined by the Mess Committee.

Meals and refreshments shall be served in the dining hall of the hostel during the scheduled hours as notified from time to time. No meal or refreshments shall be served to boarders outside the dining hall except with the permission of Warden in case of illness.

In addition to these rules, the Mess Committee shall frame their own rules and regulations for proper management of the mess from time to time.

72

Student Mentorship Program

The Student Mentorship program enables constructive interaction, guidance and mentorship of students. The vision of the programme is "to inculcate the right attitude right from the beginning".

Student Research Activities

Research is also given prominent importance at undergraduate level. Our Professional educational programs assist students in understanding the broad fundamentals of their disciplines; gaining some depth in the details of a particular subarea; and obtaining practical experience in research. Students are given detailed insight into the research through the subject research methodology thereby motivating them to write research papers and present them in various conferences. Students are also provided an opportunity to participate in various conferences and seminar. We at Yenepoya, encourage the students to take up research along with their studies.

Infrastructure facilities of the University

Library: The library is open from 08:00am to 04:30pm on all working days and from 09:00am

to 04:00pm during vacation. Wi-Fi internet facility and e-resources are provided through an e-resource centre in

the Library. Readers shall maintain strict silence within the library premises. Reference Books and Periodicals will not be lent out. Each student will be issued one borrower’s ticket which entitles him to borrow two

books at a time, and the ticket will have to be returned to the Librarian at the end of the year.

Students are not permitted to lend books to anyone, whether in or out of the college.

An application for books should be submitted before 10:45am on the day of the issue of books.

The timings for issue and return of books are as follows: Issue of books: 12:30pm to 01:00pm and Return of books: 09:00am to 10:30am

Borrowed books should be returned on the due date stamped on the slip. In case the due date falls on a holiday, the book shall be returned on the next working day. Renewals are allowed only once when there is no claim by others. A fine of Rupees 5/- per day will be levied if a book is detained beyond the due date.

If the ticket is lost, the fact must be immediately reported to the Librarian and a duplicate ticket will be issued after paying a penalty fee of Rupees 100/-. Defrauding borrower’s ticket will be charged Rupees 250/- per ticket.

Books should be handled with great care. Mutilation of books in any manner will be fined.

No combined reference work or discussions should be done inside the library. Sports: University has fully well-equipped Gymnasium, also provides sports facility such as Football, Volleyball, Badminton, Basket Ball. Currently university provides free education and

73

accommodation for sports quota students as gesture of encouragement to pursue sports career. Yengage: YENGAGE is an official E-Learning portal for Yenepoya (Deemed to be University). At our university dedicated course content area is provided for easy access based on the year, course and department. Registered students get secure and free access to course. Faculty authors the content and keeps the course content and presentations ready before the class session is conducted. Students can access this content later from home and hostels. At the end of day, the faculty would post one or more questions based on current day’s class topic. Students would reply to these questions in an online forum which is evaluated by the faculty before the next class session. As the topics are completed, an online test is conducted in a dedicated ‘E-Learning centre where all students would answer the test and real time evaluation and result posting is done by the system. Assignment submissions and links to external resources such as useful content posted by other universities and online steaming of video are provided. Yengage programme highlights

Course Content: Upload and manage the course content in any file format. Groups: Make and manage multiple groups within the groups or course. Forums: Ask and answer for questions, publish ideas, get peer opinion and feedback.

Discuss on topics covered in class room. Manage Media: Share media between members. Build your own media pool or a

digital library. Online Tests: Create and participate in online tests, get evaluated automatically and

post results. Feedback Forms: Create and participate in online surveys and feedbacks. Get

automated feedback results during seminars, class room sessions. Online Calendar: Manage your personal and course calendar. Synchronize course

calendar from multiple departments you are part of. Synchronize Yengage calendar with your personal email calendar.

Committees Various Houses for co-curricular activities

Shimmer Sun Super Moon Stoic Star Strato Earth

Mr. Jeevan Raj Ms. Pratheeksha K Ms. Carol Noronha Ms. Divya Anchan Ms. Razeena Ms. Shruthi Mr. Anoop Thomas

Mr. Mahammad Shahid Ms. Sahana Ms. Sowmya B Ms. Lakshmi BM Ms. Sushmitha

Ms Sudha Mr. Mervin Vaz

Dr. Shareena P Ms. Shalini Sequeira Ms. Neekshitha Shetty Ms. Sharmila Mr. Pavitra Shetty Mr. Narayana Sukumara A Ms. Mifanwy Almaida

Dr.Parvadhavardhini Gopalakrishnan Mr. Niyaz P Ms. Chaitra Shetty Ms. Srijana Shet Ms. Sindhu Sandesh Mr. Ramakrishna Rao

74

Student Welfare Officers Dr. G. Parvadhavardhini Gopalakrishnan Dr. Shareena P Academic Coordinators Principal Chairperson Mr. Jeevan Raj Coordinator Mr. Niyaz P Member Examination Committee Principal Chairperson Dr. Shareena P Coordinator Mr. Niyaz P Member Mr. Jeevan Raj Member Mr. Narayana Sukumara A Member Mr. Pavitra Shetty Member Anti-Ragging Cell Principal Chairperson Mr. Jeevan Raj Member Ms. Chaitra Shetty Member Mr. Mahammad Shahid Member Anti-Discrimination Cell and Grievance Redressal Cell Principal Chairperson Mr. Jeevan Raj Member Mr. Niyaz P Member Internal Complaints Committee for the prevention of sexual harassment Principal Chairperson Ms. Shalini Sequeira Member Ms. Chaitra Shetty Member Cell for Barrier free access Principal Chairperson Ms. Neekshitha Shetty Member Commerce Association Principal Chairperson Dr. Shareena P Coordinator Mr. Jeevan Raj Member Mr. Mahammad Shahid Member Ms. Chaitra Shetty Member Ms. Neekshitha Shetty Member Ms. Sharmila Member

75

National Service Scheme (N.S.S.) Principal Chairperson Mr. Niyaz P Programme officer Ms. Shalini Sequeira Programme officer Mr. Pavitra Shetty Member Ms. Shruthi Member Language Club and Editorial Board Principal Chairperson Ms. Shalini Sequeira Coordinator Mr. Niyaz P Member Ms. Anitha Raj Member Sports and Games Principal Chairperson Ms. Sahana Coordinator Ms. Lakshmi B.M Member Ms. Sushmitha Member Fine Arts Association Principal Chairperson Ms. Pratheeksha Coordinator Ms. Razeena Member Ms. Sushmitha Member Ms. Carol Noronha Member Ms. Sowmya B Member Ms. Divya Anchan Member PTA Principal Chairperson Mr. Niyaz Member Mr. Jeevan Raj Member Employment and Placement Cell Principal Chairperson Ms. Pratheeksha Coordinator Ms. Neekshitha Shetty Member Mr. Narayana Sukumara A Member Mr. Pavitra Shetty Member Human Rights Cell Principal Chairperson Mr. Jeevan Raj Coordinator Mohammad Shahid Member IT Club Principal Chairperson

76

Ms. Srijana Shet Coordinator Ms. Sindhu Sandesh Member Mr. Narayana Sukumara A Member Mr. Ramakrishna Rao Member Culinary Club Principal Chairperson Mr. Pavitra Shetty Coordinator Ms. Sudha Member Ms. Lakshmi B.M Member Mr. Mervin Vaz Member Mr. Anoop Thomas Member

Curriculum Committee Principal Chairperson Dr. Shareena P BCom (CA/CS) Mr. Jeevan Raj BCom (Professional) Ms. Pratheeksha BBA Mr. Pavitra Shetty BSc (HS) Mr. Narayana Sukumara A BCA Ms. Mifanway Almaida BSc (FS) Alumni Coordinator Principal Chairperson Mr. Mahammad Shahid Member Ms. Shruthi Member Gender Sensitization Ms. Chaitra Shetty Coordinator Ms. Srijana Shet Member Ms. Carol Noronha Member Ms. Divya Anchan Member Photography Club Principal Chairperson Mr. Niyaz P Coordinator Mr. Narayana Sukumara A Member Equal Opportunities Cell Principal Chairperson Ms. Srijana Shet Coordinator