Course Curriculum & Syllabi-2020

MBA (Financial Management)

P.G. Department of Commerce
Berhampur University, Bhanja Bihar

Course Outcome

The course curriculum has been designed and continuously updated by considering the
industry requirements and the current academic standards at the State, National as well as
International level which equips the students to perform best in business administration, teaching
and research. The MBA (FM) course provides an excellent platform for enriching managerial
skills particularly equips the students to understand various financial management
responsibilities. This course also enhances the students' competency in analysing financial
market operations as well as various functional areas of business such as production, marketing,
human resource, accounting and finance. The students can capable of understanding the different
dimensions of business environment by following ethical values. This course will enable the
students in assessing and analysing the strengths and weaknesses of a corporation and weave that
into a prediction for the future success of the company in VUCA environment. The student will
have an understanding of financial markets and the environment within which companies must
compete, obtain resources and make investment decisions. The course helps the students in
concreting the foundation of their higher studies and establishing themselves in the State and
National level competitive examinations as well as making them employable. This course aligns
with the University's overall vision i.e., taking up the social responsibility towards the holistic
development of the weaker sections in the region by providing quality education. MBA (FM)
course also attempt to kindle the sense of responsibility, development of innovative
entrepreneurial ability with commitment to human values and ethics among the students.

Introduction
The Post Graduate Department of Commerce, Berhampur University was established in the year
1976 and has been immensely contributing for the development of commerce and business education
through various courses. MBA (Financial Management) formerly known as Master of Finance and
Control is a 2 year (Four Semester) self financing professional course offered by the Department of
Commerce, Berhampur University. The objective of this course is to create management personel
who can lead the business houses and contribute to economic progress of the country. In addition to
MBA (FM), the department also offers two year Master’s Degree Programme (M.Com), one year
Master of Philosophy Programme (M. Phil) and Doctoral Programme (Ph.D.) in Commerce.
Currently, the department is running with Four no. of faculty members including One Professor and
three Assistant Professors namely., Prof. Gouri Sankar Lall, Dr. Venkateswara Rao Bhanotu, Dr.
Maheswar Sethi and Mr. Sakti Ranjan Dash. The Department has been imparting value based quality
education and research as per the industry and market requirements by using ICT enabled facility,
case base teaching, game playing, classroom presentation, weekly seminar, Computer lab
assignments, summer internship and project preparation. The department is well equipped with
infrastructural facility such as Classrooms, Seminar Hall, Faculty Chambers, Computer lab, Office
room, Scholars room and Reference room etc.
General Course Framework & Structure:
MBA (Financial Management)
Symbol of the Core/ Name of the Paper No. of Marks
Paper Credits
Elective

SEMESTER-I

MBA (FM) 1.1 Core Management Concept and 100 (80 End Semester +20 Mid
Organizational Behaviour Semester)

MBA (FM) 1.2 Core Business Environment -do-

MBA (FM) 1.3 Core Managerial Economics -do-

MBA (FM) 1.4 Core Statistical Analysis -do-

MBA (FM) 1.5 Core Financial and Cost Accounting -do-

MBA (FM) 1.6 Core Marketing Management -do-

MBA (FM) 1.7 Core Financial Management -do-

SEMESTER-II

MBA (FM) 2.1 Core Accounting for Managerial 100 (80 End Semester +20 Mid
Decisions Semester)

MBA (FM) 2.2 Core Computer Application in Business -do-

MBA (FM) 2.3 Core Financial Institutions & Markets -do-

MBA (FM) 2.4 Core Corporate Legal Framework -do-

MBA (FM) 2.5 Core Investment Management -do-

MBA (FM) 2.6 Core Security Market Operations -do-

MBA (FM) 2.7 Core Research Methodology & -do-

Business Communications
SEMESTER-III

MBA (FM) 3.1 Core Operation Research 100 (80 End Semester +20 Mid
Semester)

MBA (FM) 3.2 Core Financial Services & Marketing -do-

MBA (FM) 3.3 Core International Finance -do-

MBA (FM) 3.4 Core Portfolio Management -do-

MBA (FM) 3.5 Core E-commerce -do-

MBA (FM) 3.6 Core Corporate Tax Planning & -do-

Management

MBA (FM) 3.7 Core Summer Training Report and 100 (50 Project Report + 50
Seminar Presentation Seminar Presentation)

SEMESTER-IV

MBA (FM) 4.1 Core Strategic Management 100 (80 End Semester +20 Mid
Semester)

MBA (FM) 4.2 Core Strategic Financial Management -do-

MBA (FM) 4.3 Core Insurance Management -do-

MBA (FM) 4.4 Core Management Information System -do-

MBA (FM) 4.5 Core Multinational Financial -do-

Management

MBA (FM) 4.6 Core Derivatives and Risk -do-

Management

MBA (FM) 4.7 Core Dissertation & Viva-Voce 100 (50 Dissertation + 50 Viva-Voce)

80 Credits

Details of Syllabus

Course No. Course Name: MBA (FM)

Semester: I/II/III/IV. Credits: Core: 28 Papers

Pre-requisites, if any:

Course Coordinator: Dr. Maheswar Sethi

Email: hodcommerce.bu@gmail.com
Objective and brief description on course and expectations:

To create skilled and agile human resources in the field of business management by impart market based
business education.

Course Details

MBA (FM) 1.1 MANAGEMENT CONCEPT AND ORGANISATIONAL BEHAVIOUR

Objective: To provide the students an understanding of managerial concepts, principles, functions and
behavior of people in the organization by which the resources of the organization can be successfully
managed
Unit Contents Hours
Unit-I Management: Definition, Nature & Scope of Management, Evolution of 06
Management Thoughts, Managerial Functions: Planning, Organizing, Coordinating,
Controlling, Staffing; Authority, Centralization, Decentralization and Span of
Control.
Unit-II Team Development: Leadership: Concept, Leadership verses Management, 06
Leadership Theories - Trait Theory, Behavioural Theory, Situational Theory,
Acceptance Theory and System Theory; Leadership Styles: Power Orientation,
Leadership as Continuum, Likert's Four Systems of Leadership, Employees-
Production Orientation, Managerial Grid, Tridimensional Grid, Fiedler’s
Contingency model, Hersey-Blanchard Situational Model and Path-goal Model.
Unit-III Organisational Behaviour: Concept, Assumptions and Significance of 06
Organisational Behavour; Individual Behaviour: Attitude: Concept, Components,
Sources, Functions, Benefits and Types of change in Attitude. Perception: Concept,
Perceptual Process, Factors Influencing Perception and Management of
Perception. Personality: Concept, Theories, Determinants and Major Personality
Trait Influencing Organisational Behavior.
Unit-IV Motivation: Concept , Nature and Role of Motivation, Theories of Motivation: 06
Maslow’s Need Hierarchy Theory, Herzberg’s Two Factor Theory, Mc Clelland’s
Need Theory, Victor-Vroom’s Expectancy Theory, Porter-Lawler Theory, Equity
Theory, Mc Gregor’s Theory X & Y, Contingency Theory and Skinner’s
Reinforcement Theory.
Unit-V Organisational Conflict: Concept, Sources, Causes and types of conflict; Traditional 06
and modern approaches to conflict; Resolution of conflict. Organisational
Development: Concept; Need for change, resistance to change.
Total 30
References:
1. Michael, V. P : Organisational Behaviour & Managerial Effectiveness, S. Chand, New Delhi..
2. Hellreigel, Don John W Slocum Jr. and Richards W. Woodman: Organisational Behaviour, South
Western College Publishing, Ohio.
3. Hersey, Poul, Kenneth H. Blanchard and Dewey E. Johnson: Management of Organisational
Behaviour: Utilising Human Resource, Prentice Hall, New Delhi.
4. Koontz, Harold, Cyril O'Donnell and Heinz Weihrich: Essentials of Management, Tata McGraw-Hill,
N. Delhi
5. Luthans Fred: Organisational Bhaviour, McGrawHill, New York. Newstrom, John W. and Keith
Davis: Organisational Behaviour: Human Behaviour at work, TMH, N. Delhi
6. Robbins, Stephen P, and Mary Coulter: Management, Pearson Education, New Delhi.
 7. Sukla, Madhukar: Understanding Organisations: Organisation Theory and practic;e in India, PH,
New Delhi
8. Thom hill. -Managing Change". Pearson Education. New Delhi. Green Berg-Behaviour in
Organisation"
9. Prasad, L.M.; Principles and Practice of Management.
Assessment : 100 (80 End Semester +20 Mid Semester)
***

MBA (FM) 1.2 BUSINESS ENVIRONMENT

Objective: To develop students’ ability to understand and scan business environment, analyze
opportunities and take decisions under uncertainty.
Unit Contents Hours
Unit-I An Overview of Business Environment: Meaning, Nature and Characteristics 06
of Modern Business. Meaning and Significance of Business Environment,
Types of Environment: Internal and External, Micro and Macro,
Environmental Analysis- Process, Benefits and Limitations.
Unit-II Economic Environment: Nature of the Economy, Structure of the Economy, 06
Economic Policies, Economic Conditions, Government Policies, Industrial
Policy, EXIM Policy, Public Sector, Private Sector, Industrial Sickness, Small
Industries.
Unit-III Political and Legal Environment: Government and Business, FERA and FEMA, 06
Consumer Protection Act, Intellectual Property rights (IPRs).
Unit-IV Socio-cultural Environment: Business and Society, Nature and Impact of 06
Culture on Business, Consumerism, Social Responsibilities of Business,
Business Ethics, Social Audit.
Unit-V International Environment: Multinational Corporations, International 06
Investments, Globalisation of Business, Features of Current Globalisation,
Essential Conditions, Prospects and Consequences of Globalisation,
Globalisation of Indian Business.
Total 30
References:
1. Cherunilam F., Business Environment : Texts and Cases (Himalaya)
2. Aswathappa K., Essentials of Business Environment (Himalaya)
3. Agrawal and Diwan, Business Environment (Excel)
4. Mishra & Puri, Economic Environment of Business (Himalaya)
5. Jain P.C., Government and Business Policy (Galgotia)
6. Ghosh B., Economic Environment of Business (Vikas)
7. Adhikary M., Economic Environment of Business (Sultan Chand)
8. F.Cherunilam, International Business Environment (Himalaya)
Assessment : 100 (80 End Semester +20 Mid Semester)
MBA (FM) 1.3 MANAGERIAL ECONOMICS
Objective: To develop managerial perspective to economic fundamentals as an aid to decision making
under given environmental constraints.
Unit Contents Hours
Unit-I Nature and scope of Managerial Economics: Economic Theory and Managerial 06
Theory, Managerial Economist’s Role and Responsibilities.
Unit-II Demand Analysis: Law of Demand, Determinants of Demand, Elasticity of Demand- 06
Price Elasticity, Income Elasticity and Cross Elasticity.
Theory of Consumer Choice: Cardical Utility Approach, Indifference Approach,
Unit-III Production Theory: Production Function – Production with one and two variable 06
inputs, Law of Variable Proportion; Law of Returns to Scale, Economics of Scale,
Cost Concepts, Classification of Cost. Short and Long Run Cost Curve.
Unit-IV Price Determination under Different Market Conditions- price determination and 06
firm’s equilibrium in short and long run under Perfect Competition, Monopolistic
Competition, Oligopoly and Monopoly.
Unit-V Business Cycles: Nature and Phases of a Business Cycle, Theories of Business Cycles- 06
Monetary, Innovation, Samuelson and Hicks Theories.
Total 30
References:
1. Varshney R.L., and Maheswari K.L., Managerial Economics, (Sultan Chand & Sons)
2. Dean, Joel, Managerial Economics, (Prentice Hall)
3. Mote,V.L.,Paul S. & Gupta,G.S.,Managerial Economics Concepts and Cases, (TataMc )
4. Dwivedi, D.N, Managerial Economics, (Vikas Publishing House)
5. D. Gopal Krishna, A Study of Managerial Economics, (Himalaya)
6. Varian H.R., International Micro Economics, A Modern Approach, (East West Press)
7. D.M. Mithani, Managerial Economics, (Himalaya)
8. Mithani & Murthy, Fundamentals of Business Economics, (Himalaya)
9. H.L. Ahuja, Business Economics : Micro & Macro, (S.Chand & Co. Ltd.)
10. S.A. Siddiqui & A.S.Siddiqui,Managerial Economics & Financial Analysis, (New Age)
Assessment : 100 (80 End Semester +20 Mid Semester)
***

MBA (FM) 1.4 STATISTICAL ANALYSIS

Objective: To make the students learn the application of statistical tools and techniques for decision
making.
Unit Contents Hours
Unit-I Correlation and Regression Analysis: Two variable cases. 06
Unit-II Probability Theory: Probability- classical, relative and subjective probability; 06
Addition and multiplication probability models; Conditional probability and Bayes
theorem.
Unit-III 06
Probability Distributions: Binomial, Poisson and normal distributions; Their
characteristics and applications.
Unit-IV 06
Sampling: Sampling and Sampling Methods (probability and non-probability);
Sampling and Non-Sampling Errors; Law of Large Numbers and Central Limit
Theorem; Sampling Distributions and Their Characteristics.
Unit-V 06
Statistical Testing: Hypotheses and Errors; Parametric Tests- Large and Small
 Sampling Tests, T test, Z test and F test, Non-Parametric Tests: Chi-square tests;
Sign tests and Rank tests.
Total 30
References:
1. Gupta S.P., Statistical Methods, Sultan Chand & Sons, New Delhi
2. Gupta S.C. Fundamental of Statistics , Himalaya Publishing House, Mumbai
3. Hooda, R.P: Statistics for Business and Economics, Macmillan, New Delhi
4. Heinz Kohler: Statistics for Business & Economics, Harper Collins,New Delhi .
5. Levin, Richards I, and David S Rubin: Statistics of Management, Pearson Education, New Delhi.
6. Viswanatham, "Business Statistics: An Applied Orientation", Pearson Education, New Delhi.
7. Sharma : Business Statistics - Pearson Education, New Delhi.
Assessment : 100 (80 End Semester +20 Mid Semester)
***

MBA (FM) 1.5 FINANCIAL AND COST ACCOUNTING

Objective: To enable students understand accounting concepts, tools and technique used for taking
managerial decisions.
Unit Contents Hours
Unit-I Introduction: Nature, scope and importance of financial accounting; Generally 06
Accepted Accounting Principles; Accounting cycle and accounting equation
Accounting Books: Journal, Ledger and Subsidiary Books.
Unit-II 06
Final Accounts: Preparation of Trial Balance; Profit and Loss account and Balance
Sheet; Bank Reconciliation Statement.
Final accounts of companies - an overview, Profit & Loss A/c. Balance Sheet and
Cash Flow Statement. Final accounts of non-profit organization
Unit-III GAAP-Accounting standards – Indian & International. 06
Unit-IV Cost Accounting: Meaning, Importance and Scope of cost accounting; Elements of 06
cost: material, labour and overhead costs; Methods and types of costing; cost
classification; Cost sheet.
Unit-V Cost Ascertainment: Job & Contract costing; Process costing. 06
Total 30
References:
1 Jawahar Lal & Srivastava Seema : Financial Accountmg S.Chand, New Delhi.
2 Jawatlar lat;COst Accounting, Tata McGraw Hill.
3 Banerjee Ashok : Fianncial Accounting, Ecel Books.
4 Banerjee Bhabatosh : Cost Accounting.
5 Tulsian : Financial Accounting, Pearson Education, New Delhi. Banerjee, Ashook,"Financial
Accounting: A Managerial Emphasis”. Excel Books, New Delhi,
6 Gupta R.L.: Advanced Financial Accounting, S. Chand & Co. New Delhi.
7 Horngren Charles T., George. Foster and Srikant M. Datar: Cost Accounting: A managerial
emphasis, Pearson Education Delhi.
8 Narayanaswamy, R: Financial Accounting: A managerial perspective, Prentice Hall, Delhi.
9 Needles Jr. B.E., H.R. Anderson and J.C. Caldwell: Financial and Managerial Accounting,
Houghton Mifflin Co., Boston.
10 Warren, C. S. and P.E. Fess: Principles of Financial and Managerial Accounting, South -
Western, Ohio.
Assessment : 100 (80 End Semester +20 Mid Semester)
***

MBA (FM) 1.6 MARKETING MANAGEMENT

Objective: To facilitate understanding of the conceptual framework of marketing and its applications in
decision making under various environmental constraints.
Unit Contents Hours
Unit-I Introduction: Concept, nature, scope and importance of marketing; Marketing 06
concept and its evolution; Marketing mix; Strategic marketing planning and
overview.
Market Analysis and Selection: Marketing environment, macro and micro
components and their impact on marketing decision; Market segmentation and
positioning; Buyer Behaviour: Consumer versus Organisational Buyers; Consumer
decision making process.
Unit-II Concept of Product: Classification of Products, Major product Designs, Product line 06
and Product Mix, Branding, Packaging and Labeling, Product Life Cycle, New Product
Development and Consumer Adoption Process.
Unit-III Pricing Decisions: Factor affecting price determination; pricing policies and 06
strategies; Discounts and rebates
Unit-IV Distribution Channels and Physical distribution decisions: Nature, function and 06
types of distribution channels; distribution channel intermediaries; Channel
management decision, retailing and whole selling.
Unit-V Promotion decision: Communication Process; Promotion mix-advertising, Personal 06
selling, sales promotion, Publicity and public relations, Determining advertising
budget; Copy designing and its testing; media selection, advertising effectiveness,
sales promotion tools and techniques.
Total 30
References:
1. Kotler, Philip, and Gary Armstrong: Principles of Marketing, (Prentice Hall)
2. Kotler, Philip:Marketing Management: Analysis, Planning Implementation and Control, (Prentice Hall)
3. Ramaswamy, V.S. and Namkumari S.: Marketing Management, (Macmillan)
4. Srinivassan, R.: Cass Studies in Marketing : The Indian Context, (Prentice Hall)
5. Stanton, William J., and Charles Fatrell: Fundamentals of Marketing: (Mc.Graw Hill)
6. Still, Richard R, Edward W.Coundiff and Norman A.P. Govani: Sales Management: Decisions, Strategies
and cases, (Prentice Hall)
7. F. Cherunilam, Industrial Marketing, (Himalaya)
8. S.A. Sherlekar, Marketing Management, (Himalaya)
9. S.A.Sherlekar, K.Nirmala, Prasad and S.J.Salvadore Victor: Principles of Management (Himalaya)
Assessment : 100 (80 End Semester +20 Mid Semester)
***

MBA (FM) 1.7 FINANCIAL MANAGEMENT

Objective: To help students in understanding the conceptual framework of financial management and
its application under various environmental constraints.
Unit Contents Hours
Unit-I Introduction: Meaning, nature and scope of finance. Financial goal-profit Vs. wealth 06
maximization. EVA and MVA, Finance functions, Role of finance manager. Agency
 problem : Agency conflict and agency costs
Unit-II Capital Budgeting: Investment evaluation criteria- payback period, accounting rate 06
of return, net present value, internal rate of return and profitability index, Capital
rationing, Risk analysis in capital budgeting
Cost of Capital: Measurement of cost of debt, preference capital, equity capital and
retained earnings; Combined cost of capital (weighted); Cost of equity and CAPM,
Unit-III Leverage: Effects of operating and financial leverage on profit, Combined financial 06
and operating leverage
Capital Structure: Theories of Capital Structure -Net Income Approach, Net
Operating Income Approach, Traditional Approach and, MM Hypothesis and others,
Practical - Determinants of capital structure
Unit-IV Dividend Policies: Issues in dividend policies, Walter's Model, Gardon's Model 06
(Relevance concepts) M. M. Hypothesis (Irrelevance Concept), Determinants of
dividend policy, Dividend policy in practice-Forms of dividend policy.
Unit-V Management of Working Capital: Meaning, significance and types of working 06
capital, Need for working capital-concept of operating cycle, estimation of working
capital requirements, Financing of working capital.Dimensions of working capital
management-Management of Inventories, receivable and cash.
Total 30
References:
1. Bhattacharya, Hrishikas; Working capital management: Strategies and techniques, Prentice Hall, New
Delhi. .
2. Brealey, Richard A and steward C. Myers: Corporate Finance, McGraw Hill, Int. Ed, New York.
3. Chandra, Prasanna: Financial Management, Tata Mc Graw Hill, Delhi. Hampton, John: Financial
Decision Making, PH, Delhi.
4. Pandey, I.M: Financial Management, Vikas Publishing House, Delhi.
5. Van Horne, J. C. and J. M. Wachowicz Jr.: Fundamentals of Financial Management, PH, Delhi.
6. Van Horne, James C: Financial Management and Policy, PH, Delhi Pinches, George E: Essentials of
Financial Management: Harper and Raw,New York.
7. Khan MY, Jain PK:.Financial.Management; Tata Mc Graw Hill, New Delhi. Archer, Stephen H., Choate G
Marc, Racette, George; Financial Management; John Wiley, NY.
8. Block, Stanley B, Geoffrey A Hilt: Foundations of Financial Management; Richard D. Irwin, Homewood,
Illinois.
9. Gitman " Principles of Managerial Finance" Pearson, New Delhi.
Assessment : 100 (80 End Semester +20 Mid Semester)
SECOND SEMESTER

MBA (FM) 2.1 ACCOUNTING FOR MANAGERIAL DECISIONS

Objective: To acquaint students with the accounting concepts, tools and techniques for managerial
decisions.
Unit Contents Hours
Unit-I Introduction to Accounting: Management accounting as an area of accounting; 06
Objectives, nature, and scope of financial accounting, cost accounting, and
management accounting; Management accounting and managerial decisions;
Management accountant's position, role, and responsibilities.
Unit-II Financial Statement Analysis and Interpretations; Ratios Analysis. 06
Unit-III Marginal Costing and Break-even Analysis: Concept of marginal cost; Marginal 06
costing and absorption costing; cost-volume-profit analysis; Break-even analysis;
Decisions regarding sales-mix, make or buy decisions and discontinuation of a
product line etc.
Unit-IV Standard Costing and Variance Analysis: Standard costing as a control technique; 06
setting of standards and their revision; Variance analysis- meaning and importance,
kinds of variance and their uses - materials, labour and overhead variance.
Unit-V Reporting - to Management: Objectives of reporting, reporting needs at different 06
management levels; Types of reports, modes of reporting, reporting at different
levels of management.
Total 30
References:
1. Horngran, C.T. Gary L. Sundem and William O. Stratton: Introduction to Management Accounting,
Pearson Education, Delhi
2. Horngren Charles T. George Foster and Srikanta M. Dattar : Cost ,Accounting: A Managerial Emphasis,
Pearson Education, Delhi. /
3. Banerjee Bhabatosh : Management Accounting.
4. Anthony, Robert: Management Accounting, Tarapore-wala, Mumbai.
5. Jawaharlal : Adv. Management Accounting - S. Chand, New Delhi.
6. Hansen, Don R. and Maryanne M. Moreen: Management Accounting, South-Western College
Publishing, Cincinnati, Ohio.
7. Lall, B.M., and I.C. Jain: Cost Accounting: Principles and Practice, PH.. Delhi.
8. Pandey, I.M: Management Accounting, Vani Publication, Delhi.
9. Welsch' Glenn A., Ronald W. Hilton and Poul N. Gordon: Budgeting, Profit Planning and Control, PH
Delhi
10. Jain & Narang, Cost Accounting, Kalyani
11. Manmohan & Goyal, Principles of Management Accounting, Sahitya Bhavan, Agra
Assessment : 100 (80 End Semester +20 Mid Semester)
MBA (FM) 2.2 COMPUTER APPLICATION IN BUSINESS
Objective: To provide an understanding of computers, computer operating system, and application of
relevant software in managerial decision making.
Unit Contents Hours
Unit-I Introduction to computer based business data processing: basic components of a 06
computer and their operating, Principle classification of software, Application
software, System software, Concepts of Language, Translators, Editors and
operating systems, Batch processing, Multiprogramming and time sharing OS,
Preliminary ideas on computer networks: topologies, LAN, WAN. MAN, 'INTERNET
and INTRANET.

Introduction to WINDOWS : Platform menu bottoms, boxes etc. Accessories, Note

pad, Word pad, Paintbrush, etc. Control panel, Windows explorer, Creation of
folder: Creation, Deletion and Search for files, personalizing Windows: Customizing
start menu, Creation, shortcuts to Programs and Files, Changing the Desktop
settings.
Unit-II MS-WORD for WINDOWS: Creation and editing of text files. Find and replace, Cut, 06
Copy, Paste, Text formatting and spacing, Fonts, Indents, Page setup, Page
numbering, Headers and footer, Print setting, Spell check, Creation of tables,
Drawing simple objects, Mail merge facility.
Unit-III Introduction to MS-EXCEL, Worksheet, Cell, Range, Tool bars, Creation of 06
Worksheet, Editing, Insertion of columns, Rows, deletion of columns and rows,
formatting data, Copying and moving data, Manipulation of worksheet data, Use of
formula, drawing of different types of charts, Printing of worksheet data.
Unit-IV Introduction to MS-Power point, preparation and presentation of slides, Creation of 06
graphs, tables, organization charts, Addition of new slides, changing slide layouts,
slide show.

Introduction to data base concepts, Building data base applications in FOXPRO:

Creation and modification of Database files, FoxPro functions and index files,
Queries and Relations, Creating reports and Labels. Writing, simple Fox Pro
Programmes. Input/ Output commands, conditional and looping commands.
Unit-V Practical (Lab Assignments) 06
1. Prepare a MS-WORD Document (having at least 2/3 pages) with proper
formatting, Make multiple copies of the letter to be sent to different
address using mail merge facility.
2. Prepare a weekly sales report in MS-WORD where the report consists of a
heading, subheadings, Plain text, a table indicating sales figures of different
items of different days of a week.
3. Prepare a worksheet in MS-EXCEL indicating demands of various categories
of customers for different product types, Draw necessary charts to study
the demand patterns of different categories of customers.
4. Prepare a worksheet indicating department wise funds allocation,
expenditure of various heads and actual budgeted amount. Use this
worksheet for analysis using available formulas and functions in MS-Excel.
5. Prepare a set of presentation slides in Power point to exhibit salient
features of a particular brand of computer to be marketed.
6. To build a personal information system for an organization with all relevant
querrying facility.
Total 30

References:
1. The Compact Guide to Microsoft Office by Ron Mansfield. BPB .
Publications.
2. Fundamental of Computers by V. Rajaraman.
3. Computer for Beginners by Jaggi &. Jain, Academy.
4. MS-OFFICE user's Manual
5. Straight to the point MS Office 2000, (Firewall Media)
6. Diennes, Sheila S: Microsoft OffIce, Professional for Windows 95, Instance reference, BPB Publication,
Delhi
7. Mansfield, Ron: The Compact guide to Microsoft office, BPB Publication, Delhi.
8. Parameswaran : Computer Application in Business - S. Chand, New Delhi.
Assessment : 100 (80 Practical +20 viva-voce)

MBA (FM) 2.3 FINANCIAL INSTITUTIONS AND MARKETS

Objective: To provide students with an understanding of the structure, organization and working of
financial markets and institutions in India.
Unit Contents Hours
Unit-I Introduction: nature and role of financial system; Financial system and financial 06
markets; Financial system and economic development; Indian financial system-an
overview.
Financial Markets: Money and capital markets; constituents, functions; and
instruments; Recent trends, in Indian money market; Capital market-primary and
secondary markets; Government securities markets; Role of SEBI - an overview;
Recent developments.
Unit-II Reserve Bank of India: Organisation, management and functions. 06
Commercial Banks: Functions, management and investment policies of Commercial
Banks; Recent developments in Commercial Banking.
Unit-III Development Banks: Concept; objectives, and functions of Development Banks; 06
Operation and promotional activities of development banks.

Insurance Sector: Objectives, role, investment practices. Insurance Regulatory and

Development Authority-role and functions.
Unit-IV Non-Banking Financial Institution: Concept and role of non-banking financial 06
institutions; Sources of finance; Functions, investment policies of non-banking
financial institutions in India.
Mutual Funds: Concept, performance appraisal, and regulation of mutual funds
(with special reference to SEBI guidelines); Designing and marketing of mutual
funds schemes; Latest mutual fund schemes in India an overview:
Unit-V Unit trust of India: Objectives, functions and various schemes; Role of UTI in 06
industrial finance.
Foreign investments: Types, trends and implications; Regulatory framewor'k for
foreign investments in India.
Total 30
References:
1. Avdhani : Investment and Securities Markets in India, Himalaya Publica, Delhi.
2. Bhole, L.M. : Financial Markets and Institutions,Tata McGraw HiII,Delhi.
3. Ghosh,lD : Banking Policy in India, Allied Publication, Delhi. Giddy, I.H: Global Finance Markets.
A.I.T.B.S., Delhi.
4. Khan, M.Y : Indian Financial System, Tata McGraw Hill, Delhi. Reserve Bank of India, various Reports,
RBI Publication, Mumbai.
5. Varshney, P.n : Indian Financial System, Sultan Chand & Sons, New Delhi.
6. Averbach, Robert O; Money, Banking and Financial Markets; MacMillan, London.
7. Srivastava RM : Management of Indian Financial Institution, Himalaya, Publishing House, Mumbai.
8. Verma JC:Guide to Mutual Funds and Investment Portfolio,Bharat Publishing House, New Delhi.
9. Fabozzi : Foundations of Financial Markets and Institutions, Pearson Education, New Delhi.
Assessment : 100 (80 End Semester +20 Mid Semester)

MBA (FM) 2.4 CORPORATE LEGAL FRAMEWORK

Objective: To familiarize students with the relevant provisions of various laws influencing business.
Unit Contents Hours
Unit-I Indian Companies Act 2013. 06
Unit-II Consumer Protection Act 1986. 06
Unit-III Workmen Compensation Act – 1923, Information Technology Act 2000. 06
Unit-IV Patent Act 1970, Trademark Act 1999, Copyright Act 1957. 06
Unit-V Securities and Exchange Board of India Act 1992, Arbitration and Conciliation Act 06
1996.
Total 30
References:
1. Kumar R. Legal Aspects of Business, Cengage Learning India Pvt. Ltd.
2. Maheswari S. N. & Maheswari S. k., Mannual of Business Laws. Himalaya Publishing House.
3. Avadhaani V.A: SEBI Guidelines and Listing of Companies, Himalaya Publishing House, Delhi
4. SEBI Act 1992, Nabhi Publication, Delhi
5. Securities (Contract and Regulation) Act 1956
6. Taxmsan’s Company Act, (Latest)
7. Taxman’s Masters Guide to companies Act 1998
8. Taxman’s Students Guide to Economic Laws – V.S. Datey
9. Singh, Avtar, Law Relating to Monopolies, Restrictive and Unfair Trade Practices, Eastern
Book’Co.
10. Bhandari ML: Guide to Company Law Procedure-Vols-I, II and III; Jain Book Agency New Delhi.
11. Ramaiya A. Guide to Companies Act, Wadhwa Publishing, Nagpur
12. Gogna PPS: Text Book of Business & Corporate Law-S. Chand, New Delhi
Assessment : 100 (80 End Semester +20 Mid Semester)
 MBA (FM) 2.5 INVESTMENT MANAGEMENT

Objective: To expose the students to the various concepts of investment management and provides an
in-depth study of various issues thereunder.
Unit Contents Hours
Unit-I Introduction: Nature and scope of investment analysis; Savings Vs. Investment, 06
Elements of investment, Objectives of investment, Investment Philosophy, Types of
Investor, Investment avenues, Features of Investment , Process of investment,
Contemporary issues in investment management
Unit-II Measurement of Risk and Return- Measurement of return, Systematic Risk and 06
Unsystematic Risk, Measurement of BETA. Measuring risk and return in practice
(using MS-excel)
Unit-III Fundamental Analysis: Economic analysis, industry analysis and company analysis. 06
Technical Analysis: Various prices and volume indicators, indices and moving
average; interpretation various types of trends and indices.
Unit-IV Efficient Market Hypothesis: Weak, Semi-strong and strong Market; Testing 06
different form of market efficiency using MS-Excel/SPSS.
Unit-V Valuation of Fixed Income Securities: Bonds, debentures, Preference shares, and 06
convertible securities.
Valuation of Variable Income Securities: Equity Shares, Valuation Models for
common stock
Total 30
References:
1. Zvi Bodie, Alex Kane AJ Marcus and Pitabas Mohanty: Investments, Mc Graw Hill, Chennai
2. Shalini Talwar, Security Analysis &Portfolio Management, Cengage,New Delhi
3. Kevin S: Portfolio Management, Prentice Hall, New Delhi
4. Yogesh Maheshwari,Investment Management, PHI Learning, New Delhi
5. Bhalla V.K. : Investment Management, Security – Analysis, S.Chand, New Delhi.
6. C.J. Fransis: Investment Analysis and Management, Mc.Graw Hill, International Ed.
7. Dalton John M: How the Stock Markets works, Prentice Hall, Delhi
8. Domodran: Investment Valuation, John Wiley, Newyork.
9. Fabozzi Frank J: Investment Management, PH, Internaional Eddition.
10. Kevin S: Portfolio Management, Prentice Hall, New Delhi
11. Machi Raju H.R.: Working of Stock Exchanges in India; Wiley Eastern Ltd.; N. Delhi
12. Merbert B. Mayo: Investments, Fryden Press
Sharpe Willam F., Gordon J. Alexander and Jeffery J. Bailey: Investments, Prentice Hall, New Delhi.

Assessment : 100 (80 End Semester +20 Mid Semester)

MBA (FM) 2.6 SECURITY MARKETS OPERATIONS
Objectives: To equip students with the practical knowledge about the functioning of primary Markets
and stock exchanges.
Unit Contents Hours
Unit-I Introduction to Financial markets: Types of financial markets – money 06
market and capital market - its function, importance, features, Distinctions
between capital market and money market. Security Markets: Primary and
secondary market; Methods of selling securities in primary market
Unit-II New Issues: SEBI Guidelines for public issues; Underwriting of issues; 06
Allotment of shares; procedures for new issues.
Secondary Market: Role, Importance, organization of stock exchanges;
Listing of securities in stock exchange; trading mechanism in stock market,
insider trading
Unit-III Depository system: Role and need; The Depositories Act, 1996; Depository 06
participants; National Securities Depository Ltd. (NSDL) and Central
Depository Services Limited (CDSL)
Unit-IV Financial Derivatives: Futures and options- concept; meaning and 06
importance; Methods of Derivatives trading.
Funds from International Markets: FII’s, Euro issues, ADR’s, GDR’s and FDI;
Unit-V Credit Rating: Meaning and need; Credit rating agencies; Methodology of 06
credit rating
Share Price Indices: Need and importance; Compiling of index numbers and
interpretation.
Total 30
References:
1. Bhalla, V.K. Investment Management, Security Analysis, S. Chand, New Delhi.
2. Dalton, John M.; Hoe the Stock Market works, Prentice Hall, New Delhi.
3. Gupta, L.C.: Stock exchange Trading in India; Society for Capital Market Research and Development,
Delhi
4. Machi Raju H.R. Merchant Banking; Wiley Eastern Ltd. New Delhi
5. Machi Raju, H.R.: Working of Stock Exchanges in India; Wiley Eastern Ltd., N. Delhi
6. Web site of bseindia.com.nse-india.com
7. Chandratre K.R.; Capital Issue, SEBI & Listing; Bharat Publishing House, New Delhi
8. Donald E. Fisher, Ronald J. Jordan; Security Analysis and Portfolio Management; Prentice Hall, N.
Delhi.
Assessment : 100 (80 End Semester +20 Mid Semester)
 MBA (FM) 2.7 RESEARCH METHODOLOGY AND BUSINESS COMMUNICATION
Objective: To familiarize the students with the process and techniques of scientific research and its
relevance in the managerial decision making. Also to help the students to acquire a broad view of
communication skills.
Unit Contents Hours
Unit-I Research: Meaning and Definition, Objectives of Social Research; Problems of Social 06
Research, Research and Business Decisions, Formulation of a Research Problem;
Types, Components and Sources of Research Problem, Criteria of a Good Research
Problem.
Unit-II Research Design, Sample Design, Methods and Techniques of Data Collection, Data 06
Processing, Analysis and Interpretation of Data.
Unit-III Proposal for a Report, Report Writing, Categories of Report, Parts of a Report, 06
Presentation of a report, Summer Placement Report.
Unit-IV Interpersonal Communication: Significance; Concept of two-way Communication; 06
Process of Communication, Barriers to effective Communication; Types of
Communication: Written Communication and Oral communication; Improving
Communication skill.
Unit-V Organisational Communication: Factors influencing Organisational communication, 06
Communication flows, communication net works, Informal Communication;
Interviews.
Total 30
References:
1. Wilkinson & Bhandarkar: “Methodololgy & Techniques of Social Research” (Himalaya)
2. Kothary, C.R.: “Research Methodology, Methods & Technique” (Wiley Eastern)
3. Bajpai S.R.: Methods of Social Survey and Research (Kitab Mahal)
4. Hansraj: Theory and Practice in Social Research
5. Cauvery R.: Research methodology , S. Chand
6. Pradhan, H. and Pradhan, N.S., Business Communication (Himalaya)
7. Aswathppa, K, Organisational Behvaiour (Himalaya)
8. Rai & Rai, Business communication (Himalaya).
Assessment : 100 (80 End Semester +20 Mid Semester)
***
THIRD SEMESTER

MBA (FM) 3.1 OPERATION RESEARCH

Objective: To developed an understanding of the applications of operation research techniques to

business and industry.
Unit Contents Hours
Unit-I Operation Research: Concept and significance of operations research, Evaluation of 06
operations research; Steps in designing operations research studies; Operations
research models and scope, Decision theory; Decision Process, Decision making
under uncertainty and risk, Sensitivity analysis and decision trees.
Unit-II Linear Programming and its Applications: Graphic Method and simplex method; 06
Duality problem; Transportation problem; Assignment problem.
Unit-III Introduction to Other Types of Programming: Goal Programming; Integer 06
Programming; Dynamic Programming; Non-linear programming (Introductory only).
Waiting Line Models: Waiters and Services; Mathematical distribution of Queues:
Basic Models of Queuing Theory and Applications, Single Channel Models.
Unit-IV Inventory Control: Deterministic models and probabilistic models. 06
Game Theory: Zero Sum Game; Pure and Mix Strategies; Criteria of Sharing
Strategies.
Unit-V Simulation: Application of Simulation Techniques; Montecarlo Approach 06

Net-Work Analysis: Introduction to PERT and CPM; Application Areas of PERT and
CPM. Time Cost Trade- off analysis, Shortest Route Problem.
Total 30
References:
1. Gupta Hira- Operaions Research, S. Chand, N. Delhi
2. Sharma J.K. Operations Research, Theory and Applications, Macmillan India Ltd., N. Delhi
3. Agarwal, J.D. and Sagarika Ghosh: Quantitative Techniques for Financial Analysis, Indian Institute of
Finance, N. Delhi.
Assessment : 100 (80 End Semester +20 Mid Semester)
***

MBA (FM) 3.2 FINANCIAL SERVICES & MARKETING

Objective: To acquaint students with the concept of various financial services those are currently in
operation in the Indian financial system.
Unit Contents Hours
Unit-I Financial Services an Over View, Merchant Banking: Concept, Services Rendered by 06
 Merchant Banks, Merchant Banks in India, Regulation of Merchant Banks, Problems
of Merchant Banks.
Venture Capital Financing: Concept, Features, Origin and Growth of Venture Capital,
Venture Capital Schemes, Methods of Venture Capital Financing, SEBI Guidelines
and Problems of Venture Capital in India.
Unit-II Lease Finance: Concept, Types of Leasing, Leasing in India, Factors Influencing Lease 06
Verses Buying Decision, Problems of Leasing Companies.
Hire Purchase: Concept, Growth, Types of Hire Purchase, Problems and Prospects of
Hire Purchase in India.
Unit-III Factoring and Forfaiting: Concept, Types of Factoring, Legal Aspects, Factoring 06
Mechanism, Problems of Factoring.
Forfaiting: Concept, Benefits, Mechanism, and Difference between Factoring and
Forfaiting.
Credit Rating: Concept, Credit Rating Agencies: CRISIL, ICRA, CARE & Others,
Techniques of Credit Rating, Rating Methodology, Rating Symbols, Ethical Issues
and Problems in Credit Rating.
Unit-IV Depository System and Dematerialization: Concept, Depository, Depository 06
Participants, SEBI Guidelines, Dematerialization of Shares, Dematerialization
Process, Advantages and Drawbacks of the System.
Unit-V Credit Cards and Debit Cards: Concepts, Mechanism, Benefits and Drawbacks, 06
Indian Scenario.
Marketing of Financial Services: Financial Services Marketing Verses Goods
Marketing, Services Marketing Mix, Marketing Strategy for Financial Services:
Stages in formulation,Types of Strategy.
Total 30
References:
1. Gupta, S.K. and Agarwal, N. Financial Services, (Kalyani Publishers)
2. Khan, M.Y., Financial Services, (Tata Mc.Graw Hill)
3. Guruswamy S., Financial Services and Systems, (Vijay Nicole P. Ltd)
4. Gordon and Natarajan, Financial Markets & Services, (Himalaya)
5. Avadhani, V.A., Investment and Securities Market in India, (Himalaya)
6. Pezullo, Marketing Financial Services, (Mc.Millan India Ltd.)
7. Machiraju, HR, Merchant Banking, (New Age International Publishers.)
8. Machiraju, HR, Indian Financial System, (Vikas)
9. O.P. Agarwal, Environment & Management of Financial Services, (Himalaya)
10. Payne, Adrian: the Essence of Services Marketing, Prentice Hall, New Delhi
11. Balajee: Services Marketing Management, S. Chand, N. Delhi
Assessment : 100 (80 End Semester +20 Mid Semester)
***

MBA (FM) 3.3 INTERNATIONAL FINANCE

Objective: To help the students in understanding the conceptual framework of International Finance and
use thereof in making financial decisions.
Unit Contents Hours
Unit-I International Financial and Monetary System: The Growth Importance of 06
international finance; Benefits of Studying International Finance, Bretton woods
conference, European monetary system. International Financial and Monetary
 System: The Growth Importance of international finance; Benefits of
Studying International Finance, Bretton woods conference, European
monetary system.
Unit-II Foreign Exchange Markets: Meaning & organization of the foreign exchange 06
market, participants, spot market, forward market.
Unit-III Theories of Foreign Exchange Rate Determination: Purchasing Power Parity, The 06
Fishers Effect Interest Rate Parity, Forward Spot Relationship
Unit-IV Foreign Exchange Risks: Types of Risks in Foreign Exchange Transaction Exposure, 06
Real Operating Exposure & Translation Exposure & Management of Risks in Foreign
Exchange Market.
Unit-V Multilateral Financial Institutions: Role of IMF, IBRD, IDA, IFC and ADB. 06
Total 30
References:
1. Avadhani V.A., International Finance : Theory & Practice, Himalaya Publishing House, Mumbai.
2. Levi, Maurice D: International Finance, The Markets and Financial Management of Multinational
Business, McGraw Hill, International Edition, N. Delhi
3. Baker J.C. International Finance: Management Markets & Institutions, Prentice Hall of India, New
Jersey.
4. Shaprio Alan : International Financial Management, Prentice Hall of India, New Delhi.
5. Vij M., International Financial Management, EXCEL Books, New Delhi
6. Apte, P.G: International Financial Management, Tata McGraw Hill, New Delhi
Assessment : 100 (80 End Semester +20 Mid Semester)
***

MBA (FM) 3.4 PORTFOLIO MANAGEMENT

Objective: To enable students to learn various methods of building portfolios, evaluation, and revision
under various economic environmental constraints.
Unit Contents Hours
Unit-I Portfolio Management: Meaning, importance and objectives, Phase of Portfolio 06
Management.
Unit-II Portfolio Analysis: Estimating rate of return and standard deviation of portfolio 06
returns; Effects of combining securities; Markowitz risk-return optimization.
Single index model: Portfolio total risk, portfolio market risk and unique risk
Sharpe's optimization solution.
Unit-III Capital Market Theory: Capital Asset Pricing Model (CAPM) and its assumptions, 06
Capital market line, Security market line; Risk free lending and borrowing. Arbitrage
Pricing Theory (APT) and Multifactor Asset Pricing Models.
Unit-IV Portfolio Revision: Need and constraints, Revision Strategies, Formula plans: 06
Constant Dollar Value Plan – Constant Ratio Plan - Dollar Cost Averaging etc.,
Portfolio Performance Evaluation: Measure of return, Risk adjusted measure of
performance evaluation.
Unit-V Portfolio Performance Evaluation: Measure of Return, Risk Adjusted Measure of 06
Performance Evaluation, Market Timing, Evaluation Criteria and Procedures.
Total 30
References:
1. Zvi Bodie, Alex Kane AJ Marcus and Pitabas Mohanty: Investments, Mc Graw Hill, Chennai
2. Shalini Talwar, Security Analysis &Portfolio Management, Cengage,New Delhi
3. Kevin S: Portfolio Management, Prentice Hall, New Delhi
4. Barua,Raghunathan and Verma:Portfolio Management ,Tata McGraw Hill,Delhi.
5. Clark, James Francies :Investment management .Mc Graw Hill, International Edition, New
York.
6. Fabozzi Frank J; investment Management, Prentice. Hall, international Edition, New York.
7. Bhalla V. K. - Investment Management, Portfolio Analysis - S. Chand, New Delhi
8. Fischer D.E. and Jordan R.J, Security Analysis and Portfolio Management, Prentice Hall,
Delhi.
9. Sharpe William F., Gordon J Alexander and J.V. Bailly: Investments, Prentice Hall, Delhi.
10. Strong Robert; Portfolio Construction: Management and Protection, West Publishing Co.
11. Sharpe William F.; Portfolio Theory and Capital Markets, McGraw Hill, New York.
Assessment : 100 (80 End Semester +20 Mid Semester)
***

MBA (FM) 3.5 E- COMMERCE

Objective: To enable students to gain knowledge about e-commerce and its various components.
Unit Contents Hours
Unit-I Introduction to E-Commerce: Meaning and Concept; Electronic commerce versus 06
traditional commerce; Media convergence; E-commerce and e-business; Channels
of e-Commerce; Business applications of e-commerce; Need-for e-commerce, e-
commerce as an electronic trading system-special features.
Unit-II Business Models of E-Commerce and Infrastructure: E-Commerce models; Supply 06
chain management, product and service digitisation, remote servicing,
procurement; Online marketing and advertising; E-commerce resources and
infrastructure, resources and planning for infrastructure.
Unit-III Business to Consumer E-Commerce: Cataloguing, order planning and order 06
generation, cost estimation and pricing, order receipt and accounting, order
selection and prioritization, order scheduling, order fulfilling and delivery, order
billing and payment management; Post sales services.
Business to Business E-Commerce: Need and alternative models of B2B e-
commerce; Technologies, EDI and paperless trading; EDI architecture, EDI
standards, VANs, Costs of EDI infrastructure.
Unit-IV Security Issues in E-Commerce: Security risks of e-commerce, exposure of 06
resources, types of threats, sources of threats, security tools and risk-management
approach, e-commerce security and a rational security policy for e-commerce;
Corporate Digital Library; I.T. Act 2000.
Unit-V Electronic Payment Systems: Special features required in payment systems for e- 06
commerce; Types of e-payment systems; E-cash and currency servers. e-cheques,
credit cards, smart cards, electronic purses and debit cards; Business issues and
economic implications; Operational, credit and legal risks of e-payment systems;
Risk management options in e-payment systems; Components of an effective
electronic payment system.
Total 30
References:
1 Agarwala, K,N. and Deeksha Agarwala: Business on the net: What's How's of E-Commerce:
Macmillan, New Delhi
2 Janal D,S.: On-Line Marketing Hand Book, Van Mostrannd Reinhold, New York.
3 Agarwal K. N. and Deeksha Agarwala: Business on the Net: Bridge to the on line storefront:
Macmillan, New Deihi
 4 Cady, Glee Harrab and Mcgregor Pat: Mastering the Internet, SPS Publication, New Deihi
5 Diwan Prag and Sunil Sharma: Electronic Commerce- A Manager's Guide to E-Business, Vanity
Books International Deihi
6 Janal D. S.: On-Line Marketing Hand Book, Van Nostrand Reinhold, New York.
7 Kosivr David: Understanding Electronics Commerce, Microsoft Press, Washington
8 Minoli and Minol: Web Commerce Technology Handbook, Tata McGraw Hill, New Delhi.
9 Schneider Gray P: Electronic Commerce, Course Technology, Deihi
10 Young, Margaret Levine: The Complete Reference to Internet, Tata McGraw Hill, New Delhi.
11 O'Brien J.: Management Information Systems,Tata McGraw Hill, New Deihi
12 Deewan Bhusan - E Commerce - S. Chand, New Delhi
13 Parag Diwan and Sunil Sharma, E- Commerce- A managers guide to E- Business; Excel Books,
New Deihi
14 Bhusan Deewan : E-Commerce, Sultan Chand, New Deihi
Assessment : 100 (80 End Semester +20 Mid Semester)
***

MBA (FM) 3.6 CORPORATE TAX PLANNING AND MANAGEMENT

Objective: To provide a conceptual idea about the various provisions of the Income Tax Act related to
the Corporate Sector and study the implications of these provisions on the tax planning of the
companies.
Unit Contents Hours
Unit-I Concept of tax Planning: Tax planning for different organisations; Concept of 06
capital, revenue, receipt and expenditure; Concept of income, computation of
income for corporate form of organizations; deductions and exemptions; carry
forward and set off losses, MAT, Corporate Taxation Policy, and Dividend Tax.
Unit-II Business Expenditure and Tax planning: Depreciation and tax planning; Capital 06
Gains and tax planning.
Unit-III Tax planning for New Industries on the basis of location and nature of business, Tax 06
planning for Amalgamation and Merger.
Unit-IV Tax Planning for Foreign Companies: Foreign collaborations, Foreign Technician, Tax 06
Planning for Royalities and Technical Consultancy, Tax planning for Holding
Companies and Subsidiary Companies.
Unit-V Administration: Income Tax Authorities, Assessment procedures, tax payment; 06
interest, penalties, Search and Seizure, Appeals and Remission, TDS, PAN, Advance
payment of Tax.
Total 30
References:
1. R.J. Lakhotia and Subash Lakhotia, "Tax-Planning for non-resident Indians”, Vision books (P) Ltd
2. R.N. Lakhotia, "Corporate Tax Planning", Vision books (P) Ltd.
3. Singhani, V.K D. Direct Taxes: Law and Practice. Taxman's Publication, Delhi
4. Bhagabati Prasad, “Direct Tax Laws & Practices”
5. Srinivas, E.A., Hand Book of Corporate Tax Planning, Tata Mc.Graw Hill, N. Delhi
Assessment : 100 (80 End Semester +20 Mid Semester)
MBA (FM) 3.7 SUMMER TRAINING REPORT AND SEMINAR PRESENTATION
Objective: To provide practical exposure to the students and enable then to learn the dynamics of
business management from their own experiences.
Guidelines
Each student shall undergo summer training for a period of FOUR weeks at the end of second semester
and shall be required to submit a Project Report under the supervision of a guide assigned by the Head
of the Department. Two copies of the report shall be submitted to the Controller of Examination
through the Head of the Department during the third semester for evaluation.

He / She shall be required to present the same Project Report in the form of a seminar paper in the class
seminar in the department, during the third semester for evaluation. The project report and seminar
presentation carries 50 marks each.
References:
1. Subject area knowledge as instructed by the guide.
2. Books of accounts and records as provided by the institution where the student undergoes
his/her training.
Assessment : 100 (50 Project Report + 50 Seminar Presentation)
FOURTH SEMESTER

MBA (FM) 4.1 STRATEGIC MANAGEMENT

Objective: To enhance decision making abilities of students in situation of uncertainty in a dynamic
business environment.
Unit Contents Hours
Unit-I Concept of strategy: Defining strategy; Approaches to strategic decision making; 06
Mission and purpose, objectives and goals; Strategic business unit (SBU); Limitation
of Strategic Management.
Unit-II Strategic Analysis – External Analysis: SWOT Analysis, PEST, Porter’s Approach to 06
industry analysis, Internal Analysis:Resource Based Approach, Value Chain Analysis
Unit-III Strategy Formulation and Choice of Alternatives: Strategies- stability, growth, 06
modernization, diversification, Retrenchment, integration; Merger, take-over and
joint strategies; Turnaround, divestment and liquidation strategies. Business
Portfolio Analysis - BCG, GE Business Model, Ansoff’s Product Market Growth
Matrix
Unit-IV Strategy Implementation: Inter- relationship between formulation and 06
implementation; Issues in strategy implementation; Resource allocation. Strategy
and Structure: Structural considerations, Mckinsey 7s Framework
Unit-V Strategy Evaluation: Overview of strategic evaluation; Strategic control; Techniques 06
of strategic evaluation and control, Problem in management and evaluation. Global
Issues in Strategic Management.
Total 30
References:
1 Bhattacnarya S.C. - Strategic Management - S. Chand, New Delhi
2 Bhattachary, S.K. and N. Venkataramin: Managing Business Enterprises: Strategies, Structures
and Systems, Vikas Publishing House, New Delhi
3 Budhiraja, S.B. and M.B. Athreya: Cases in Strategic Management, Tata McGraw Hill, New Delhi.
4 Christensen, C. Roland, Kenneth R. Andrews. Joseph L. Bower
5 Rochard G. Hamermesh, Michael E. Porter; Business Policy: Text and Cases, Richard D. Irwin, Inc,
Homewood.
6 Coulter, Mary K: Strategic Management in Action, Prentice Hall
7 Glueck, William F. and Lawrence R. Jauch: Business Policy and Strategic Management, McGraw
Hill, International Edition.
8 H.lgor, Ansoff: Implanting Strategic Management, Prentice Hall. New Jersey
9 Kazmi, Azhar: Business Policy, Tata McGraw Hill, Delhi
10 Michal, E Porter: The Competitive Advantage of Nations, Macmillan,New Delhi
Assessment : 100 (80 End Semester +20 Mid Semester)
***

MBA (FM) 4.2 STRATEGIC FINANCIAL MANAGEMENT

Objective: To give the students a deep insight into the various strategic options available for
organizations and acquaint them with the application of financial management concepts and
approaches in taking strategic decisions.
Unit Contents Hours
Unit-I Introduction to Strategic Financial Management: Strategic management: Concept, 06
Benefits, Dimensions. Corporate Strategy and Financial Strategy. Linkage between
 Corporate Strategy and Financial Strategy. Strategic Financial Management:
Concept, Functions and Components. Shareholders’ Value-Creation, Measurement
and Management. Financial Theories and Strategic Financial Decisions.
Unit-II Investments Decisions under Risk and Uncertainty: Techniques of Investment 06
Decision- Probability Approach and Variance Approach: Net Present Value, Risk
Adjusted Discount Rate, Certainty Equivalent Factor, Sensitivity Analysis, Scenario
Analysis and Decision Tree Analysis.
Unit-III Expansion and Financial Restructuring: Mergers and Amalgamations - Corporate 06
Restructuring, Types of Corporate Restructuring-Expansion Strategy, Reasons for
Merger, Benefits and Costs of Merger; Evaluation of Merger Proposal.
Business Valuation: Valuation Purpose, Standard of Value, Premises of Value,
Valuation Approaches.
Unit-IV Financing Strategy: Hybrid Securities namely Convertible and Non-Convertible 06
Securities, Deep Discount Bounds, Secured Premium Notes, Convertible Preference
Shares. Financing Warrants, Convertibles and Exchangeable.
Unit-V Managing Financial Risks with Derivatives: Types of Corporate Risk, Derivative 06
Securities: Future Contracts, Forward Contracts, Options and Swaps. Corporate
Governance and Ethical Business Strategy
Total 30
References:
1 Chandra, Prasanna: Financial Management, Tata McGraw Hill, Delhi.
2 Copeland, T.T Koller and J Murrin: Valuation Measuring and Managing the value of Companies
John Wiley, International Edition, NY.
3 Copeland T.E. and J.F. Weston: Financial Theory and Corporate Policy, Addision-wesley, NY.
4 Hamlon Jane: Financial Decision Making, PHI, New Delhi.
5 Hull J.C.: Options, Futures and other Derivative Securities, Prentice Hall of India, Delhi.
6 Matto, P.K.: Corporation Restructuring: An Indian Perspective Macmillan, New Delhi.
7 Pandey I.M.: Financial Management, Vikas Publications, Delhi.
8 Smith C.W., C.W. Smithson and D.S. Wilford: Managing Financial Risk, Harper and Row, NY.
9 Stewart G.B.: The Quest for Value, Harper Collins, London.
10 Sudarsanam P.S.: The Essence of Mergers and Acquisitions, Prentice Hall of India, Delhi.
11 Van Horne J.C. and J.M. Wachowicz Jr.: Fundamentals of Financial Management, Prentice Hall,
Delhi. Van Horne J.C. : Financial Management and Policy, Prentice Hall of India, New Delhi.
12 Verma J.C.: Corporate Managers, Amalgamations and Takeovers, Bharat Publishing House, New
Delhi.
13 Weston J.F., K.S. Chung and S.E. Haag: Mergers, Restructuring and Corporate Control, Prentice
Hall, Delhi
Assessment : 100 (80 End Semester +20 Mid Semester)
MBA (FM) 4.3 INSURANCE MANAGEMENT
Objective: To make the students aware of the various insurable risks associated with life and property
and the mechanism in mitigating such risks.
Unit Contents Hours
Unit-I Concepts & Features of Insurance, Types of Insurance; Essential of a valid contract, 06
Fundamental principles of Insurance. Role of IRDA.
Unit-II Fire Insurance:' Fundamental principles, procedure, Premium, assignment, types of 06
fire insurance.
Marine Insurance: Concepts, contract, procedure, fundamental principles, form and
types of policies.
Life Insurance: Fundamental principles, procedure for taking a policy, kinds of
policies.
Unit-III Re-Insurance: General Features, Common terms, functions, features, and 06
classification. Methods of reinsurance, Proportional and non-Proportional; Bank
Assurance
Unit-IV Insurance Claim: Claim settlement procedure, Claim for loss of stock, claim for loss 06
of profit.
Life Insurance: Settlement of claims, Calculation of benefit payable on maturity
claims, death claims, adjustment for loans, unpaid premiums and interest.
Foreclosure and alterations.
Unit-V Risk and Investment Management: Concept, types of risks, management and 06
control of risks, techniques of risk management. Investment: Investment Principles,
types and legal and social aspect of investment policies of insurance companies.
Total 30
References:
1 Arif Kran, .Theory and Practice of Insurance. Educational Book House
2 Ganguly Anand "Insurance Act", New Age International Publication.
3 Greene and Trieschemann, . Risk Insurance, South Western Publishing Co.
4 Grieder and Beadles, 'Principles of Insurance'
5 Gupta, P.K; Insurance & Risk Management, Himalaya, Bombay
6 Insurance Law Manual, Taxman, Delhi.
7 Mishra M.N. Insurance principles & Parctice, S. Chand, New Delhi
8 Palande, Shah & etc 'Insurance in India" Changing Policies & Emerging Opportunities. Response
Books.
9 Periasami, P; Principles & Practices of Insurance, Himalaya, Bombay
10 Rejda: Principles of Risk Management and Insurance, Pearson Education, New Delhi
11 Shama R.S., Insurance Principles and Practice. Vora, Delhi.
12 Study Material of Insurance Institute of India, Bombay,
Assessment : 100 (80 End Semester +20 Mid Semester)
MBA (FM) 4.4 MANAGEMENT INFORMATION SYSTEM
Objective: To develop an understanding of the structure and role of management information systems
in business.
Unit Contents Hours
Unit-I Introduction to MIS: Concept of Information System. Management Cost of 06
Information, Data & Information, MIS and Levels of Management, Characteristics of
MIS, Importance and Significance of Computer Based MIS, Information Resources
Management, Goals of Information System, Operational Efficiency, Functional
Effectiveness.
Unit-II Design and Implementation : Introduction to Planning, Strategic Information 06
Systems Panning, Tactical and Operational Planning, Business System Planning,
Critical Success Factors, Computer Aided Planning Tools, Acquisition of Hardware,
Software and Services, Hardware Evaluation Factors, Software Evaluation Factors,
Evaluation of Vendor Support, Implementation MIS, Problems of MIS.
Unit-III Controlling Information System : Why Controls are Needed ? Information System 06
Controls: Input Controls, Processing Control, Output Controls, Storage Controls,
Procedural Controls, Physical Facility Controls, Controls for and User Computing,
Controlling Information Systems Costs, Auditing Information Systems.
Unit-IV Decision Support System : Introduction, Managerial Decision Making, Phases in 06
Decision Making, Process Factors that Shape the Decision Process, Architecture of
DDS (DBMS, MBBS, DGMS). Information Support for Intelligence, Design and Choice
Phase, DDS as Tool for Decision Making, Difference between EDP, MIS and DSS.
Introduction to ERP: Concept and Importance.
Unit-V Application of Information System: 06
i) Accounting Information System – Order Processing, Inventory Control,
Accounts Receivable : Accounts Payable etc.
ii) Financial Information System – Cash and Securities Management, Capital
Budgeting, Financial Forecasting, Financial Planning.
iii) Marketing Information System-Sales, Product, Management Advertising
and Promotion, Sales Forecasting, Market Research.
iv) Manufacturing Information System-Process Control, Product Control and
Scheduling etc.
Total 30
References:
1. Computer in Business Management an Introduction by James A.O. Brien
2. Management Information Systems: Conceptual Fundamentals, Structure and Development
by Gorden B. Davis Margrethe H. Olson.
3. Information Systems for Modern Management by Robert G. Mardick, & Ross.
4. Management Information System for Higher Education by Centre for Educational Research
& Innovations, Canada.
5. Management Information System by W.S. Jawadekar, (Tata McGraw Hill )
6. Management Information System (Text & Applications) by Mr. C.S.V. Murthy, Himalaya
7. Management Information System: A strategic approach, Paul L. Icher, Dryden Press, Illionis.
Assessment : 100 (80 End Semester +20 Mid Semester)
MBA (FM) 4.5 MULTINATIONAL FINANCIAL MANAGEMENT
Objectives: To offers an understanding of the conceptual framework within which the key financial
decisions of multinational firm are analyzed.
Unit Contents Hours
Unit-I Multinational Financial Management: Growth and Importance of International 06
Finance; Imperatives of Financial Management for Multinational Firms.
Unit-II Multinational Working Capital Management: International Management of Cash, 06
Accounts Receivables and Inventories.
Unit-III Multinational Investment Decisions: Capital Budgeting for Multinational 06
Corporations
Unit-IV International Financing: Equity Financing, Bond Financing and Bank Financing 06
Unit-V International Portfolio Investment, Benefits of International Portfolio Investment, 06
International Risk Diversification and Optimal International Portfolio Selection.
Total 30
References:
1 Vij M International Financial Management, EXCEL Books, New Delhi
2 Sharan V, International Financial Management, Prentice Hall of India Pvt. Ltd, N. Delhi
3 Shaprio Alan C, Multinational Financial Management, Prentice Hall of India, New Delhi.
4 Apte, P.G, International Financial management, Tata McGraw Hill, New Delhi
5 Avadhani V.A., International Finance: Theory & Practice, Himalaya Pub. House, Mumbai
6 Baker James C, International Finance, Management & Institutions, Prentice Hall of India, New
Delhi.
7 Levi, Maurice D: International Finance: The markets & Financial Management of Multinational
Business, McGraw Hill, International Edition, New York
8 Giddy I.H., Global Financial Markets, A.I.T.B.S Publishers & Distributors, Delhi
Assessment : 100 (80 End Semester +20 Mid Semester)
***

MBA (FM) 4.6 DERIVATIVES AND RISK MANAGEMENT

Objective: To introduce the students to the application of various tools and techniques of financial risk
management.
Unit Contents Hours
Unit-I Introduction: Meaning and Purpose of Derivatives; Forward Contracts, Future 06
Contracts, Options, Swaps and Other Derivatives; Types of Traders; Trading Future
Contracts; Specification of the Future Contracts; Operation of Margins; Settlement
and Regulations.
Source of Financial Risk: Credit vs Market, Default Risk, Foreign Exchange Risk,
Interest Rate Risk, Purchasing Power Risk etc.; Systematic and Non-Systematic Risk.
Unit-II Options: Types of Options; Option Trading; Margins; Valuation of Options; Binomial 06
Option Pricing Modal; Black-Scholes Model for Call Options; Valuation of Put
Options; Index Options; Option Markets-Exchange Traded Options, over the
Counter Options, Quotes, Trading, Margins, Clearing regulation and Taxation;
Future Prices and Spot Prices; Forward Prices verses Future Prices; Future verses
Options.
Unit-III Futures: Hedgers and Speculation; Future Contracts; Future Markets Clearing 06
House, Margins, Trading Future Positions and Taxation.
Unit-IV SWAPS: Mechanics of Interest Rate Swaps, Valuation of Interest Rate Swaps; 06
Currency Swaps and Its Valuation; Credit Risk and Swaps.
Unit-V Managing Market Risk: Hedging Schemes- Delta Hedging, Theta, Gamma. 06
Relationship in Delta, Theta and Gamma. Vega and Rho; Portfolio Insurance.
Derivatives Market in India: Present position in India, Regulation, Working and
Trading Activity.
Total 30
References:
1 Chance, Don M: An Introduction to Derivatives, Dryden press, International Edition.
2 Chew, Lilian: Managing derivative risk, John Wiley, New Jersey.
3 Das Satyajit: Swap & Derivative Financing, Probus,
4 Hull J. Options: Future and other derivatives, Prentice Hall, New Delhi.
5 Kolb Robert W: Understanding Future Markets, Prentice Hall Inc., New Delhi
6 Kolb Robert: Financial Derivatives, New York Institute of Finance, New York
Assessment : 100 (80 End Semester +20 Mid Semester)
***

MBA (FM) 4.7 DISSERTATION AND VIVA-VOCE

Objective: To make the students well versed with current businesses practices and inculcate the spirit of
research among them.
Guidelines
Every student shall have an appropriate topic selected for doing Dissertation at the beginning of the
third semester and shall submit the same and face a viva-voce at the end of the fourth semester for
evaluation. Dissertation and the Viva-Voce carry 50 marks each.
References:
1. Subject area knowledge as instructed by the guide.
2. Gujarati, D. N. (2009). Basic econometrics. Tata McGraw-Hill Education.
3. Gupta S.P., Statistical Methods, Sultan Chand & Sons, New Delhi
4. Gupta S.C. Fundamental of Statistics , Himalaya Publishing House, Mumbai
Assessment : 100 (50 Dissertation + 50 Viva-Voce)