program : b.f.m. semester i course : financial accounting

Program : B.F.M. Semester I

Course : Financial Accounting – I Code : NMUBFM101

Teaching Scheme Evaluation Scheme

Lecture Practical Tutorial Credits Theory

Internal External

45 - - 03 25 Marks

75 Marks

Internal Component :

Class Test Duration 20 Mins Assignments/ Projects/ Case study Class Participation

10 Marks 15 Marks NIL

Semester Examination

Examination (Duration 2 ½ Hrs) : 75 Marks

Learning Objectives

To acquaint students with the Accounting concepts, conventions and Standards, techniques of preparation of Financial Statement of Partnership firm. To give an overview of Investment Accounting

& issue of shares, ESOP Debentures & Bonus Shares

Learning Outcomes

Show proficiency in basic accounting concepts, conventions and understanding of the accounting process. Understand the preparation of financial statements of sole proprietorship and Partnership Understand Accounting of Investment Accounting, Issue of shares and Debentures

Pedagogy

Theory Notes Practical Sums Case lets

Assignment / Class Quiz

Detailed Syllabus Plan

Module Module Content Module wise Pedagogy Used

Duration of Module

Reference Book

I Nature and Purpose of Accounting : Meaning and scope of accounting: Need, development & Definition of Accounting, persons interest in Accounting

disclosure, branches of accounting Books of Accounts: Journals, Ledgers, Subsidiary books, Trail Balance, Financial Accounting Framework

Capital & Revenue Expenditure

Theory Notes Practical Sums Case lets on Capital & Revenue Expenditure Assignment / Class Quiz

10 Hours Financial Accounts by S.N. Maheshwari, Vikas Publishing house Pvt. Ltd.

Introduction to

Accountancy by T.S. Grewal, S. Chand and Company (P) Ltd., New Delhi

Advance Accounts by

Shukla and Grewal, S. Chand and Company (P) Ltd., New Delhi

Advanced Accountancy by R.L Gupta and M.

Radhaswamy, S. Chand and Company (P) Ltd. Hawkins Book

II Partnership Final

Accounts ( with basic concept of Admission, Retirement and Death )

Theory Notes

Practical Sums Assignment / Class Quiz

10 Hours Financial Accounts by

S.N. Maheshwari, Vikas Publishing house Pvt. Ltd.

Introduction to Accountancy by T.S.

Grewal, S. Chand and Company (P) Ltd., New Delhi

Advance Accounts by Shukla and Grewal, S.

Chand and Company (P) Ltd., New Delhi

Advanced Accountancy by R.L Gupta and M. Radhaswamy, S. Chand

and Company (P) Ltd.

III SHARES AND DEBENTURES: Issue &

Types of Shares & Debentures ( in India) Accounting Treatments for issue of shares & debentures with new market and SEBI rules, ESOP, Book Building Conceptual

Theory Notes Practical Sums

Assignment / Class Quiz/ Case study of latest IPO

10 Hours Financial Accounts by S.N. Maheshwari,

Vikas Publishing house Pvt. Ltd.

Introduction to Accountancy by T.S. Grewal, S. Chand and

Company (P) Ltd., New Delhi

Advance Accounts by

Shukla and Grewal, S.

Chand and Company (P) Ltd., New Delhi

Advanced Accountancy by R.L Gupta and M. Radhaswamy, S. Chand

and Company (P) Ltd.

IV Investment Accounting AS 13

Theory Notes Practical Sums Assignment / Class

Quiz

15 Hours Financial Accounts by S.N. Maheshwari, Vikas Publishing house

Pvt. Ltd.

Introduction to Accountancy by T.S. Grewal, S. Chand and Company (P) Ltd., New

Delhi

Advance Accounts by Shukla and Grewal, S. Chand and Company (P) Ltd., New Delhi

Advanced Accountancy by R.L Gupta and M. Radhaswamy, S. Chand and Company (P) Ltd.

Prepared by: Approved by:

Signature Signature

(Concerned Faculty/HOD) (Principal)

Program : B. F.M. Semester I

Course : Foundations of Finance Code : NMUBFM102



Internal External

45 - - 03 25Marks 75 Marks






Learning Objectives

To acquaint students with the Financial Ecosystem To review the purpose and types of financial intermediaries

Learning Outcomes

Understanding of Indian Financial System compared with Global Financial System its constituents and interrelationship. Understanding of different Financial Market its role, features and various participants. Understanding the Role of Financial Regulatory Bodies. Understanding Classification, Evaluation & Types of Financial Instrument

Pedagogy

PPT Assignment Theory Notes Presentation & Assignment

Newspaper Reading ( Business Standard, Mint, Business line )



Duration of Module

Reference Book

I Unit I: Overview of Financial

System: An introduction to the financial system, Overview of financial system, Functions of a financial system, Evolution of financial systems (capital market

oriented), Financial systems in India compared with those in developed nations and developing nations, Constituents of the financial system and interrelationships between various components

PPT Assignment Theory Notes Presentation & Assignment Newspaper Reading ( Business Standard,

Mint, Business line )

10 Hours Gordon E. & Natarajan K. Financial Markets & Services, Himalaya Publishing House.

Indian Financial System,

Machiraju.R.H, Vikas Publishing House.

Indian Financial System, Khan M.Y Tata Mcgraw Hill.

Financial Institutions and Markets, Bhole L.M,Tata Mcgraw Hill.

The Indian Financial System, Desai, Vasantha Himalaya Publishing House.

II Unit II: Financial Markets & Instruments: Capital markets, Money Markets, Foreign Exchange Market, Commodity Markets, Derivative Markets, Meaning, classification and structure, sub-

segments, Role played, participants. Meaning and classification of financial instruments (multiple ways of classifying financial instruments), Types of financial instruments, Evaluation of

financial instruments (risk return trade-off), Characteristics of financial instruments, New financial instruments.

PPT Assignment Theory Notes Presentation & Assignment Newspaper Reading ( Business Standard,

Mint, Business line )


Indian Financial System,

Machiraju.R.H, Vikas Publishing House.


Financial Institutions and Markets, Bhole L.M,Tata Mcgraw Hill.


III Unit III: Financial Regulators

Meaning and features of financial regulators, Role and functions of financial regulators, Kinds of financial regulators ( RBI & SEBI ) Overview of PFRDA, IRDA,

AMFI

PPT

Assignment Theory Notes Presentation & Assignment Newspaper Reading ( Business Standard, Mint, Business line )

10 Hours Gordon E. & Natarajan

K. Financial Markets & Services, Himalaya Publishing House.

Indian Financial System, Machiraju.R.H, Vikas

Publishing House.


Financial Institutions and

Markets, Bhole L.M,Tata

Mcgraw Hill.


IV Unit IV: Financial Services Introduction to various financial services viz. Banking, Insurance, Merchant Banking, Investment Banking, Leasing,

Factoring, Venture Capital, Consumer Finance, Housing and Vechicle Finance etc. Credit Rating Meaning Function & Importance

PPT Assignment Theory Notes Presentation & Assignment

Newspaper Reading ( Business Standard, Mint, Business line )


Indian Financial System, Machiraju.R.H, Vikas Publishing House.


Financial Institutions and Markets, Bhole L.M,Tata

Mcgraw Hill.



Signature Signature



Course : Business Mathematics Code : NMUBFM103



Internal External

45 - - 03 25 Marks 75 Marks






Learning Objectives

To equip the students with the mathematical techniques and their application to business problems. To impart knowledge of basic concepts in business mathematics, To develop skills in structuring and analysis problems

To develop aptitude to implement the solutions of the decision problems.

Learning Outcomes

The student will be able to apply the Business Mathematics to solve important business problems. The student will be able to analyse mathematical problems and implement the same in solving problems. The student will be able to demonstrate the use of enhanced quantitative skills.

Pedagogy

Theoretical Notes Practical Problems Assignment



Duration of Module

Reference Book

I Unit I: Ratio, Proportion

and Percentage Ratio- Definition, Continued ratio, Inverse Ratio, Proportion - Continued proportion, Direct proportion, Inverse

proportion, Variation - Inverse variation, Joint variation Percentage- Meaning and computation of percentage


10 Hours -Business Mathematics, D.C. Sancheti, V.K. Kapoor, Sultan Chand

-Business Mathematics, J.K. Singh, 2009,Himalaya Publishing House.

-Mathematics for Business and Economics, J.D. Gupta, P.K. Gupta, Man Mohan, Tata McGrawHill

-Mathematics of Finance 2nd Edition Schaum’s Tata McGrawHill

-Business Mathematics by Dr. Amarnath Dikshit & Dr. Jinendra Kumar Jain.

-Business Mathematics by

Bari – New Literature publishing company, Mumbai

-Mathematics for Economics and Business, RS Bhardwaj, 2010,Excel Books

-Business Mathematics, Zameerudin, Qazi, V.K. Khanna & S.K. Bhambri, Vikas Publishing House

II Unit II: Profit and Loss Terms and formulae, Trade discount, Cash discount,

problems involving cost price, selling price, trade discount, cash discount. Introduction to Commission and brokerage – problems on commission and brokerage




-Mathematics for Business

and Economics, J.D. Gupta, P.K. Gupta, Man Mohan, Tata McGrawHill



-Business Mathematics by

Bari – New Literature publishing company, Mumbai

-Mathematics for Economics and Business, RS Bhardwaj, 2010,Excel Books


III Unit III: Interest and

Annuity Simple interest, compound interest,

Equated monthly instalments, reducing balance and flat rate of interest, Annuity immediate- present value and future value, stated annual rate and effective annual rate.

Introduce Reverse Mortgage concept, Time value of money. Computation of Real rate of returns. Introduce IRR, XMR, MIRR,




-Mathematics for Business and Economics, J.D.

Gupta, P.K. Gupta, Man Mohan, Tata McGrawHill



-Business Mathematics by Bari – New Literature publishing company, Mumbai

-Mathematics for Economics and Business,

RS Bhardwaj, 2010,Excel Books


IV Unit IV: Shares and

Mutual Fund Shares- Concept, face value, market value, dividend, Equity shares, preference shares, bonus shares,




Mutual Fund- problems on

calculation of net income after considering entry load (to be eliminated), exit load, dividend, dividend reinvestment, change in net asset value.

-Mathematics for Business

and Economics, J.D. Gupta, P.K. Gupta, Man Mohan, Tata McGrawHill



-Business Mathematics by Bari – New Literature publishing company, Mumbai

-Mathematics for Economics and Business,

RS Bhardwaj, 2010,Excel Books



Signature Signature


Programme : B. F.M. Semester I

Course : Communication Skills Code : NMUBFM104



Internal External

45 - - 03 25 Marks 75 Marks






Learning Objectives

1. To gain an understanding of basic concepts of communication, the process and need of communication. 2. To apply critical thinking skills to include creative thinking, innovation, inquiry, analysis,

evaluation, and synthesis of information in writing documents. 2. To enable development, interpretation and expression of ideas through written communication. 4. To apply, practice, and demonstrate individual creativity to include the ability to connect choices, actions, and consequences of situations.

Learning Outcomes

1. The student will demonstrate effective written communication skills by composing a professional quality business document, and business letters. 2. The student will demonstrate knowledge of use of latest technology in communication.

3. The student will demonstrate an understanding of teamwork as it occurs in business world. 4. The student will effectively be able to prepare a good resume, apply skills to apply for internships, prepare various association reports. 5. The student will be able to effectively write blogs and content for web.

Pedagogy

Lecture method, Debates, Discussions, Group activities, Role play, Written assignments, Report writing

Module Module Content Module wise Pedagogy

Used

Duration

of Module

Reference Book

I Theory of

Communication a) Concept of

Communication:

Meaning, Definition, Process, Need, Feedback, Importance of Communication in the Corporate and Global world ,7C’s of effective communication

b) Channels and

Objectives of

Communication: Channels- Formal and Informal- Vertical, Horizontal, Diagonal, Grapevine Objectives of

Communication: Information, Advice, Order and Instruction, Persuasion, Motivation, Education, Warning, and Boosting the Morale of Employees.

c) Methods and Modes of

Communication: Methods: Verbal and Nonverbal, Characteristics of Verbal Communication Characteristics of Non-verbal Communication,

Business Etiquette ; Modes: Telephone and WhatsApp Communication ,Computers and E-communication ;Video and Satellite Conferencing

Lecture method, Debates, Group Discussions, Group activities, Role play,

15 lectures

1. Lesikar, Petit & Lesikar’s, Basic Business, Tata McGraw 2. Poe & Fruchling,

Basic Communication, AITBS

II Obstacles to

Communication in

Business World a) Barriers to

Communication: Physical/ Semantic/Language / Socio-Cultural /

Lecture method, Debates, Group Discussions, Group activities, Role play,

10 lectures

1. Diwan & Aggarwal Business Communication Excel 2. Baugh, Frayer &

Thomas, How to write first class Business Correspondence, Viva Books

Psychological / Barriers,

Ways to Overcome these Barriers b) Listening skills:

Concept of listening, Importance of Listening Skills, Barriers to Listening, Cultivating good Listening Skills,

Strategies for Effective Listening, Listening in a Business Context

III Business Correspondence -Letter writing a) Theory of Business

Letter Writing: Parts, Structure, Layouts—Full Block, Modified Block, Semi - Block Principles of Effective

Letter Writing, Principles of effective Email Writing, b) Personnel

Correspondence: Statement of Purpose, Job Application Letter and Resume, Letter of

Acceptance of Job Offer, Letter of Resignation ,Letter of Appointment, Letter of Recommendation

Lecture method, Discussions, Class activity & written assignments

10 lectures

1. Baugh, Frayer & Thomas, How to write first class Business Correspondence, Viva Books

IV Written communication : a)Business Plans : Purpose ; Components of a business plan; b) Report writing – Types of reports, Report structure,

c) Preparing circulars, notices, memos, agenda , minutes & resolutions. d) Writing for the web .

Lecture method, Discussions, Class activities, Written assignments

10 lectures

1.Diwan & Aggarwal Business Communication Excel


Signature Signature

Concerned Faculty/HOD) (Principal)


Course : Business Ethics and Corporate Governance

Code : NMUBFM105



Internal External

45 - - 03 25Marks 75 Marks






Learning Objectives

To gain an understanding of business ethics . To develop skills in recognizing and analyzing ethical issues . To enable sensitization and inculcation of values in life. To familiarize the students with various global ethical issues and develop ethical leadership skills.

Learning Outcomes

The learner will gain knowledge about various ethical issues. The learner will inculcate values and sense of ethics for life. The learner will be able to implement the interconnectedness of environment, society & business. The students will be caring and act responsibly towards self, family, community, nation and the world.

Pedagogy

Lecture, presentations, projects & assignments, Group discussion, Debates.



Duration of Module

Reference Book

I Introduction to Business Ethics : a) Business ethics – meaning, features of

business ethics, myths regarding business ethics, Importance of business ethics b) Code of ethics – Meaning, Various ethical codes ( to be taught

through case study of leading Indian Business houses), Importance of ethical code of conduct, Managing ethics in organizations . c) Ethical issues in functional area :

Ethics in Finance, Marketing , Human Resource, I.T.,


12 lectures

Business Ethics- Concepts and Cases –

Manuel G. Velasquez

II Ethical decisions dilemma

and ethical issues - a)Ethical decision making, Ethical dilemma in organizations – meaning, , Ethical leadership, Corporate Culture and Ethical Climate. b)Meaning of

environmental ethics , Need for environmental ethics, c) Gender ethics – Sexual harassment and discrimination at workplace, Constitutional Guidelines and Norms

Lecture, presentations,

projects & assignments, Group discussion, Debates.

12

lectures Business Ethics-

Concepts and Cases – Manuel G. Velasquez

III Corporate Governance : a) Definition, Meaning, Need for corporate governance, Principles of

corporate governance b) Role and responsibilities of the top management in corporate governance, role of auditors and shareholders.


10 lectures

Corporate Governance, Principles, policies and Practices – A.C.

Fernando, Pearson

Education Corporate Governance – IICA,

Taxmann The Art of

Corporate Governance – Dr. Joffy George

IV Corporate governance- Scams and case studies:

a)Global issues of governance, corporate

Lecture, presentations, projects &

assignments, Group discussion, Debates.

11 lectures

Corporate Governance,

Principles, policies and Practices – A.C.

scams, committees in India and abroad, b) Corporate governance case studies .

Fernando, Pearson

Education Corporate

Governance – IICA,

Taxmann The Art of Corporate Governance – Dr. Joffy George


Signature Signature



Course : Business Environment Code : NMUBFM106



Internal External

60 - - 04 25 Marks 75 Marks


Class Test Duration 20 Mins Assignments/ Projects/ Case study

Class Participation




Learning Objectives

To acquaint students with the concepts of business environment. To make the students aware of issues of domestic and global environment in which business has to operate To relate the impact of environment on business in an integrated manner

To understand the ethical aspects of business environment

Learning Outcomes

The learner will be able to understand the business concepts. The learner will be able to analyze the impact of various factors on business. It will bring about an ethical sense among students for running of business. The learner shall be able to meaningfully follow and interpret major economic and environmental trends and government policy decisions and understand their implications on industry.

Pedagogy

Lectures, case study, News reading, Discussions, Debates, Presentations



Duration of Module

Reference Book

I 1) Business and its

Environment a) Business : Meaning, Definition, Features of Business.

b) Concept of Business Objectives, Importance of business objectives, Classification & Guidelines for setting business objectives.

b)Business environment & Environmental Analysis: Types of business environment, Factors, Environmental Analysis : meaning, importance,

Techniques of environmental analysis : PESTEL Analysis, SWOT Analysis ,

Lectures, case study, News reading, Discussions, Debates,

Presentations

15 lectures

Ashwathappa - Business Environment

(Himalaya Publishing), 2006, Latest Edition. 11)

Kuppuswamy, B- Social Change in India (Vikas

Publishing), Latest Edition.

II Contemporary issues in business environment :

a) Corporate Social Responsibility - Meaning, Need for CSR, Social

responsibility of business towards various groups , Arguments in favor of CSR, Arguments against CSR CSR activities by businesses in India

• b) Social Audit:

Evolution of Social Audit, Benefits of Social Audit, Social Audit v/s

Commercial Audit

Lectures, case study, News reading, Discussions, Debates, Presentations

15 lectures

Bedi S K- Business Environment (Excel Books)

III Development of Business Entrepreneurship : a) Entrepreneur &

Entrepreneurship : Meaning, Definition , Characteristics of entrepreneurship, Skills

Lectures, case study, News reading,

Discussions, Debates, Presentations, Case

15 lectures

Shaikh Saleem- Business Environment (Pearson), Latest edition

Paul, Justine- Business Environment: Text &

required to be a successful entrepreneur b) Role of Entrepreneurship

in Economic development c) Entrepreneurship as a career option ; Successful entrepreneurs ; Start –ups – Success and failure cases.

study

Cases (Tata McGraw-Hill), Latest edition.

IV Overview of International Business Environment :

• a) Concept, Features of international

business, Forms of international business, importance of international business

• b) WTO –Salient features, Objectives,

functions , WTO and India.

• b) Foreign Trade in India- Balance of Trade, FDI –meaning, types,

Investment Flows and its Implication for Indian Industries

Lectures, case study, News reading, Discussions, Debates,

Presentations, Case study

15 lectures

Kuppuswamy, B- Social Change in India (Vikas Publishing), Latest Edition.

Paul, Justine- Business Environment: Text & Cases (Tata McGraw-Hill), Latest edition.


Signature Signature



Course: Micro Economics Code : NMUBFM107



Internal External

45 - - 03 25 Marks 75 Marks






Learning Objectives

To understand importance of Business Economics To understand Demand & Supply function, Elasticity of Demand & Supply To establish relationship between elasticity of demand and revenue concept

To understand different market structure & pricing strategies under Perfect Competition & Monopoly

Learning Outcomes

Students will learn How analysis of market demand and supply is done What is equilibrium pricing How costing and pricing is arrived under different markets

Pedagogy

PPT Theory Notes

Case Studies Assignment & Presentation



Duration of Module

Reference Book

I Unit I: Introduction

Scope and Importance of Business Economics - basic tools- Opportunity Cost principle- Incremental and Marginal Concepts. Basic economic relations - functional relations:

equations- Total, Average and Marginal relations- use of Marginal analysis in decision making, The basics of market demand, market supply and equilibrium price- shifts in the demand and supply curves and equilibrium

PPT Theory Notes Case Studies Assignment & Presentation

10 Hours -Microeconomics by B. Douglas Bernheim and Michael D. Whinston, Tata McGraw-Hill,

-Economics, by R.G.

Lipsey and A.K. Chrystal, Oxford University Press, New Delhi

-Economics: Principles

and Applications by N.G. Mankiw, Cengage Learning, New Delhi

-Microeconomics by R.S. Pindyck and D.L.

Rubinfeld, Pearson Education, New Delhi

-Principles of Economics by J.E. Stiglitz and C.E.

Walsh, W.W. Norton, New York

-Microeconomics: Theory and

Applications by D.L. Salvatore, Oxford University Press,

-Intermediate Microeconomics: A

Modern Approach by H.R. Varian, W.W. Norton

-Microeconomic Theory by Sen and

Anindya, Oxford University Press, New Delhi

-Modern Microeconomics by A

.Koutsoyiannis, MacMillan Press, New Delhi

-Business Economics by H.L. Ahuja,

Business Economics, S.

Chand and Company

(P) Ltd.,

II Unit II: Demand & Supply

Analysis -Demand Function - nature of demand curve under

different markets -Meaning, significance, types and measurement of elasticity of demand (Price, income cross and promotional) relationship between elasticity of demand and revenue concepts

-Demand estimation and forecasting: Meaning and significance - methods of demand estimation: survey and statistical methods (numerical illustrations on trend analysis and simple linear regression)

-Supply and Production Decisions and Cost of Production -Production function: short run analysis with Law of Variable Proportions- Production function with two variable inputs- isoquants, ridge lines and least cost

combination of inputs- Long run production function and Laws of Returns to Scale - expansion path - Economies and diseconomies of Scale. -Cost concepts: Accounting cost and economic cost, implicit and

explicit cost, fixed and variable cost - total, average and marginal cost - Cost Output Relationship in the Short Run and Long Run (hypothetical numerical problems to be discussed), LAC and Learning curve - Break even analysis (with business

applications)

PPT Theory Notes Case Studies

Assignment & Presentation

10 Hours -Microeconomics by B. Douglas Bernheim and Michael D. Whinston,

Tata McGraw-Hill,

-Economics, by R.G. Lipsey and A.K. Chrystal, Oxford University Press, New

Delhi

-Economics: Principles and Applications by N.G. Mankiw, Cengage Learning, New Delhi

-Microeconomics by R.S. Pindyck and D.L. Rubinfeld, Pearson Education, New Delhi

-Principles of Economics by J.E. Stiglitz and C.E. Walsh, W.W. Norton, New York

-Microeconomics: Theory and Applications by D.L. Salvatore, Oxford University Press,

-Intermediate Microeconomics: A Modern Approach by H.R. Varian, W.W. Norton

-Microeconomic Theory by Sen and Anindya, Oxford University Press, New Delhi

-Modern Microeconomics by A .Koutsoyiannis, MacMillan Press, New Delhi

-Business Economics by H.L. Ahuja, Business Economics, S.

Chand and Company

(P) Ltd.,

III Unit III: Market Structure

-Market structure: Perfect competition and Monopoly and

Pricing and Output Decisions under Imperfect Competition -Short run and long run equilibrium of a competitive firm and of industry - monopoly - short run and long- run equilibrium of a firm under Monopoly

-Monopolistic competition: Equilibrium of a firm under monopolistic competition, debate over role of advertising (topics to be taught using case studies from real life examples) -Oligopolistic markets: key attributes of oligopoly - Collusive

and non-collusive oligopoly market - Price rigidity - Cartels and price leadership models




Tata McGraw-Hill,


Delhi









Chand and Company

(P) Ltd.,

IV Unit IV: Pricing Practices

-Cost oriented pricing methods: cost – plus (full cost) pricing,

marginal cost pricing, Mark up pricing, discriminating pricing, multiple – product pricing - transfer pricing (case studies on how pricing methods are used in business world)




Tata McGraw-Hill,


Delhi









Chand and Company

(P) Ltd.,


Signature Signature


program : b.f.m. semester i course : financial accounting

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