Annexure ‘‘AAB-CD-01’

Course Title: Strategic Management

L T P/S SW No. of TOTAL CREDIT
Course Code: S T R A 7 0 1 PSDA UNITS

Credit Units: 04 3 0 0 2 2 4

Level: PG (*L- Lecture *T – Tutorial *P – Practical *SW – Self work

*FW – Field work *PSDA - Professional Skill Development Activities)

Course Objectives:

In the volatile business environment of the 21st century, selection and execution of Corporate and Business Strategy demands flexible approach coupled with ability to also sustain traditional lines of business. Accordingly,
this course is intended to
• Enable students to understand and apply conventional principles of strategic thought with an overlay of the dynamic technological, economic and operational forces that influence business initiatives and outcomes.
• Developing a better understanding of changing business environment and its influences on strategic analysis leading to strategy formulation and execution.
• Enable students to undertake strategic analysis, build and examine alternatives and frame right strategic choices for sustained competitive advantage

Prerequisites:.

Students should be having a working knowledge of management theory and practices, and application of theory in all managerial functions. They must be well versed with the developments in the corporate world with
appreciation of the impact of globalization and technological forces.

Course Contents/Syllabus:

Descriptors/Topics Weightage (%)

1 Module I : Introduction to Strategic Management
Descriptors/Topics 20
• Introduction to the concepts of Strategy and Strategic Management.
• Overview of Strategic Management Process
• Classification and levels of Strategy
• Strategic Intent : Concept of Vision and Mission, Goals, values*
Business Ethics & Corporate Social Responsibility
2 Module II: Strategic Analysis
Descriptors/Topics 20
• External Environmental Analysis: Global, National and local influences evaluation
under PESTEL approach*.
• Industry Analysis using Porter’s 5 Forces and 6 Forces models*
• Changing dynamics in the VUCA world
• Value chain Analysis
• Resource Based View of the Firm-VRIO Framework
• Scenario Analysis
SWOT Analysis and TOWS Matrix
3 Module III: Strategic Choice
Descriptors/Topics 15
• Corporate Strategies: Strickland’s Grand Strategy Selection Matrix*,
 • Portfolio Analysis using BCG and GE Nine Cell Matrix
• Ansoff’s Product Market Matrix.
• Porter’s Model of Generic Business Strategies
Changing dynamics of strategic growth: Technology driven aggregation and largescale
consolidation
4 Module IV: Strategic Design in a VUCA World
Descriptors/Topics 15
• Volatility of Industry Structures and Lifecycle Stages
• Defensive and Offensive strategies
• Innovation and disruption, Blue Ocean Strategy frameworks and tools*.
• Use of games and simulations for strategy evaluation

5 Module V : Impact of Technology on Strategy

Descriptors/Topics 15
• Impact of technology, eg Open Sourcing, and Machine Learning (AI) on Strategy
formulation and implementation
Usage of Big Data and Block Chain for Strategic Analysis and Prediction of Outcome
6 Module VI : Strategic Implementation and Control

• Resource Reallocation and Organization Structure, processes and system changes 15

for strategic implementation and control
• Integration between various levels of strategy
• Measuring performance with Balanced Score Card*
• Problems in measuring performance and establishing strategic controls
List of Experiments (if any):

Course Learning Outcomes:

• Appreciate and identify the need of Strategic planning, execution, monitoring and control methodologies.
• Develop an understanding of changing strategies due to complexities arising out of changing economic, social and technological business environment.
• Analyze the external and internal factors impacting strategy formulation and execution.
• Demonstrate the skills required for identifying and selecting suitable strategies for a business organization.
• Appreciate the use of current technological advancements in Big Data, Block Chain, IOT and Machine Learning in designing, implementing and controlling strategy at various levels

CLO1: Appreciate and identify the need of Strategic planning, execution, monitoring and control methodologies.
CLO2 Develop an understanding of changing strategies due to complexities arising out of changing economic, social and technological business environment.
CLO3 Analyze the external and internal factors impacting strategy formulation and execution.
CLO4 Demonstrate the skills required for identifying and selecting suitable strategies for a business organization.
CLO5 Appreciate the use of current technological advancements in Big Data, Block Chain, IOT and Machine Learning in designing, implementing and controlling strategy at various levels

Mapping of Course learning outcomes (CLOs) with Graduate Attributes (GA).

Course Learning Outcomes CLO1 CLO2 CLO3 CLO4 CLO5

Graduate Attributes

Knowledge and Expertise of Business Environment and Management

Continuous and Experiential Learning

Research and Enquiry

Information and Disruptive Technology Skills

Critical thinking and Problem-Solving Abilities

Effective Business Communication and Negotiation Skill

Creativity, Innovation & Reflective Thinking

Analytical & Decision-Making Ability

Leadership and Behaviour Skills

Multicultural Understanding and Global Managers

Ethics and Professional Conduct

Social Networking Skills & Emotional intelligence

Employability and Entrepreneurship

 Lifelong Learning

Environment and sustainability

Pedagogy for Course Delivery:

The course will focus on Research – Lecture – Discussion mode rather than classroom downloads by faculty. Step wise pedagogy would be:
• Classroom lectures on basic concepts should liberally draw on real life cases to support the concepts
• 25% of the syllabus would be studied through on line lectures during student SW and only consolidation /application covered in classroom discussions. These topics are marked *
• Student groups are to identify one company each representing different verticals from Indian and International context and closely examine same for instances of strategic success or failure.
• The study is to be correlated to various traditional principles of strategic thought coupled with the impact of technological and economic changes
• Student presentations of their study are to include both a written report and a viva.
• Module V preferably to be delivered by professionals from Industry either in guest lecture or visiting faculty mode

List of Professional Skill Development Activities (PSDA):

i. Use of tools to evaluate external environment
ii. Use of tools / techniques to determine current and desired strategic positioning

Assessment/ Examination Scheme:

Theory Assessment (L&T):

Continuous Assessment/Internal Assessment End Term Examination
(_40 %) (60%)
Continuous Internal Assessment End Term Examination

Mid-Term Exam Project Viva Attendance

Components (Drop down) 60%

Linkage of PSDA with Students’ project reports on failed/

Internal Assessment successful strategies will evidence use Students will make a
Component, if any of appropriate quantitative/ presentation or face a
qualitative tools and techniques for viva-voce to defend
strategic design, implementation, and their project report.
control.
Weightage (%) 10% 20% 5% 5%
 Mapping Continuous Evaluation components/PSDA with CLOs

Bloom’s Level Remembering Understanding Applying Analyzing Evaluating Creating

Course Learning Outcomes CLO1: CLO2: CLO3: CLO4: CLO5: CLO 6:

Assessment type/PSDA

End term examination PSDA PSDA Viva Viva, Mid term , end PSDA
term

Text & Reference Books

• Wheelen and Hunger, (2010), Concepts in Strategic Management and Business Policy, Pearson. – Twelfth Edition (2012)

• Azhar Kazmi, (2008), Strategic Management and Business Policy, McGraw Hill – Third Edition (2012)

• Thomson & Strickland, (2008), Crafting and Executing Strategy, McGraw Hill.- Sixteenth Edition (2011)

• Hitt, Ireland, Hoskisson & Manikutty (2009), Strategic Management – A South Asian Perspective, Cengage Learning- Ninth Edition (2012)

• N. Chandrasekaran, Ananthanarayanan (2011), Strategic Management, Oxford University Press – First Edition – Second Impression (2012)

• Henry Mintzberg, Bruce Ahlstrand and Joseph Lampel. Strategy safari: A guided tour through the wilds of strategic management

• AG Lafley and Roger Martin. Playing to Win: How strategy really works

• Abidi & Joshi: The VUCA Company (Jaico)

• Abidi & Joshi: The VUCA Learner (Sage Pub)
• Webb, Amy: The Signals are Talking
 •

• Record Matrix
To be Filled by Institution
Date of Introduction of course 2014
Date of Last Revision 2021
Version* 3
Percentage of revision 15 %
To be filled by Academic Office
The date and item no. of said Academic Council in which the CD01 was
Introduced/revised
The date and item no. of said Academic Council in which the CD01 was Achieved

*When the course is introduced, it is version 1, and when it is revised for the first time then it is version 2 etc. this will help to determine the revisions the course has been done.
 X`
Annexure CD-01

L T P/ SW/FW PSDA TOTAL

Course Title: PROJECT PLANNING, APPRAISAL AND CONTROL S CREDIT
UNITS
Course Code: FIBA 724
Credit Units: 3 2 0 0 2 3 3
Level: PG

Course Objectives: The objective of the course is to make the students familiar with financial planning, analysis, selection, and implementation and review the
capital expenditure investments. This also aims to acquaint the students with the application of mathematical and statistical tools for analyzing managerial
problems in order to select the projects

Prerequisites: Students should have the basic knowledge of Financial Management.

Course Learning Outcomes: Students would be able to:

1. Analyze the strategies employed in managing risk.
2. Apply the appraisal technique for evaluating live project
3. Evaluate the project management decisions
4. Develop the profitability projections

Course Contents/Syllabus:

Weightage (%)
Module I: Planning of Projects 20%
Capital Expenditures, Phases of Capital Budgeting, Levels of Decision Making, Facets of Project Analysis, Strategic
Position and Action Evaluation (SPACE), Generation of Ideas, Monitoring the Environment, Corporate Appraisal, Project
Rating Index, Formulation of Detailed Project Report
 Module II: Technical Analysis 15%
Manufacturing Process, Material Inputs and Utilities, Product Mix, Plant Capacity, Location and Site, Machineries and
Equipment, Structures and Civil Work, Environment Aspects, Project Charts and Layouts, Work Schedule

Module III: Financial Analysis 25%

Estimation of Cash Flows, Basic Principles for Measuring Project Cash Flows, Cost of Project, Means of Finance, Cost
of Production, Working Capital Requirements and its Financing, Profitability Projections, Projected Balance Sheets,
Multi Year Projections.

Module IV: Project Risk Appraisal 25%

Types and Measures of Project Risk, Sensitivity Analysis, Scenario Analysis, Break Even Analysis, Simulation
Analysis, Decision Tree Analysis, Social Cost Benefit analysis – UNIDO and Little Mireless Approach

Module V: Project Management and Review 15%

Forms of Project Organization, Project Planning, Project Control, Human Aspects of Project Management, Pre-
requisites for Successful Project Implementation, Time Estimation, PERT Model, CPM Model, Performance Audit.
Latest development in project management – Situational analysis, cyber security, Internet of Things.

Pedagogy for Course Delivery:

Case studies analysis, feasibility reports, simulation models, assignments, presentations will be the part of the pedagogy for course delivery. The course is
covered by adopting a combination of self-instructional material, e-Books, illustrations, case studies, presentations etc. Also, the Web Resources such as further
references, related links, books including e-books, research papers & journals will be part of the instructions in this course. Various questions in the form of
question banks, MCQs, short and long questions and answers, assignment etc. will be part of continuous assessment in this course.

Professional Skill Development Activity (PSDA)

1. Detailed project report with reference to the feasibility analysis.
2. Case study on Project Risk analysis using various techniques.
3. Case study analysis on arriving at project cost.
Assessment/ Examination Scheme:

Theory L/T (%) Lab/Practical/Studio (%) Total

100% - 100%

Theory Assessment (L&T):

Continuous Assessment/Internal Assessment

Components Mid
Term Project Case Discussion Home Attendance End Term
(Drop Down) Exam Assignment Examination

Weightage (%) 15% 10% 15% 5% 5% 50%

Case study on Project

Risk analysis using
various techniques.
Detailed project
report with
PSDA
reference to the
feasibility analysis. Case study analysis on
arriving at project cost
 Mapping Continuous Evaluation components/PSDA with CLOs
Bloom’s Level Applying Analyzing Evaluating Creating

Course Learning Outcomes

CLO1 CLO2 CLO3 CLO 4

Assessment type/PSDA

Mid- term Exams √ √

Home Assignment √ √

PSDA 1 √ √

PSDA 2 √ √

PSDA 3 √ √

Text: Chandra P., 2009, Projects: Planning, Analysis, Financing, Implementation & Review, 7 th Ed. Tata McGraw-Hill Publishing

References:
 Meredith J.R. & Mantel S.J., Jr., 2000, Project Management: A Managerial Approach, 4 th Ed. John Wiley & Sons.
 Patel B.M., 2000, Project Management: Strategic Financial Planning Examination & Control, Vikas Publishing House Pvt. Ltd.
 Finnerty J. D., 1996, Project Financing: Asset-Based Financial Engineering, Wiley
 Newbold C.R., 1998, Project Management in the Fast Lane: Applying Theory & Constraints, St. Lucie Press
 Diwan P., Project Management, Deep & Deep Publications
 Anthony R.N. & Govindrajan V., 1998, Management Control Systems, 9 th Ed. Tata McGraw-Hill
 Desai V., 1997, Project Management, 1st Ed. Himalaya Publishing House
 Thakur D., 1992, Project Formulation & Implementation, Deep & Deep Publications
 Dayal R., Zachariah P. &Rajpal K., 1996, Project management, 1 st Ed. Mittal Publications
 Goel B.B., 2001, Project Management: A Development Perspective, Deep & Deep Publications
 Wadhwa Ritu, 2020, Project Planning Appraisal & Control, Kojo Publication
 Annexure ‘AAB-CD-01’

Course Title: Cost and Management Accounting for Decision Making L T P/ SW/FW TOTAL
Course Code: ACCT611 S (PSDA) CREDI
Credit Units: 3 T
Level: PG UNITS

2 0 0 2 3

Course Objectives: To develop an understanding of basic elements of cost and its classification, allocation and how the costing techniques are useful in the process of
managerial decision-making. To expose the students to the latest techniques to facilitate the process of decision making in today’s dynamic business world.

Prerequisites:
 Conceptual Knowledge of Financial & Cost Accounting
 Analytical and Interpretation skills

Course Learning Outcomes:

On the successful completion of this course the student will be able to
 Exemplify the Cost Concepts and Cost Behaviour
 Articulate the real-life business case scenario towards cost planning, control and decision making processes.
 Appraise and evaluate the cost controlling methods/techniques.

Course Contents/Syllabus:
Weightage (%)
Module I : Cost Accounting & Management Accounting– Introduction & Elements 20%
Cost concepts and cost object, cost classification, cost organization and its relationship with other departments. Elements of cost
and cost determination: Cost accounting records — Cost Sheet, cost ledgers, reconciliation of cost and financial accounts.
Role of Cost Accounting in decision making.
Management Accounting- Objective, Nature ,Scope, Tools and Techniques, Difference between Financial Accounting and Cost
Accounting, Difference between Financial Accounting and Management Accounting, Difference between Cost Accounting and
Management Accounting
 Module II : Process Costing & Costing Methods 25%
Process Costing , General Principles of Process Costing , Features of Process Costing, Applications of Process Costing, Advantages
and Limitations of Process Costing, Accounting for Element of Cost, Cost of Process, Process Losses, treatment of normal and
abnormal losses and gains, valuation of work-in-progress using first-in – first-out and average methods (equivalent production),
inter-process transfer and pricing, concepts and accounting for joint products, byproducts, waste, scrap, spoilage and defectives,
research and development expenses.

Costing and accounting systems - activity based costing, customer profitability analysis; direct product profitability; just-in-time
and back flush accounting; Target costing; life cycle costing, parametric cost control.
Module III : Specialized Costing 20%
Service or operating costing — unit costing and multiple costing, application, identification of cost unit and cost determination and
control; Uniform costing, Inter-firm comparison, cost reduction, value analysis/engineering including value management.

Module IV: Cost Analysis for Planning, Control & Decision making 20%
Cost-Volume-Profit Analysis, Using CVP analysis for decision making (Short run and Long Run), CVP analysis in Service and Non-
Profit Organizations. Pricing decisions and Cost Management

Module V: Cost Control Techniques 15%

Variance Analysis – Material and Labour, Responsibility Accounting- Meaning & Definitions, Requirements of responsibility
accounting, Benefits, Limitations, Responsibility centres, Transfer Pricing

Pedagogy for Course Delivery: The course is covered by adopting a combination of lecture & Case Study methods. Class presentation by groups of students
and Case Study workshops are basic requirement of this course. Each student is required to do the back ground reading from the specified chapters of the
prescribed book before coming to class.

PSDA
 Project on Service or Operating Costing
 Case study analysis on responsibility centers
 Case study analysis on activity base costing

Student Learning Outcomes: On the successful completion of this course the student will be able to articulate practical approach towards Cost Planning, Control and
Decision making processes.
Assessment/ Examination Scheme:

Theory L/T (%) Lab/Practical/Studio (%) Total

100% - 100%

Theory Assessment (L&T):

Components End Term

Class Test CD Project Attendance
(Drop Down) Examination

Weightage (%) 15 10 10 5 60%

 Case study
analysis on
 Project on
responsibility
Service or
centers
Operating
 Case study
Costing
analysis on
activity base
costing
 Mapping Continuous Evaluation components/PSDA with CLOs

Bloom’s Level > Remembering Understanding Applying Analysing Evaluating Creating

Course Learning Outcomes CLO1 CLO2 CLO1 CLO1 CLO3

CLO2 CLO2

CLO3 CLO3

Assessment type/PSDA

Class Test     

MCQ     

PSDA1   

PSDA2   

PSDA3   

Text Reading:

 Horngren, Datar, Foster, Rajan, Ittner, Cost Accounting- A Managerial Emphasis, Prentice Hall
 Jain, S.P. & Narang, K.L., Cost Accounting- Principles and Practice, Kalyani Publishers ,2021-22
 Khan,M.Y. & Jain P.K. (2012), Cost Accounting, Tata McGraw Hill,2021
 J. Lewis Brown, Leslie R. Howard, Managerial Accounting and Finance, Machonald & Evans Ltd., London.
 Davidson, Maher, Stickney, Weil, Managerial Accounting, Holt-Sounders International Editions, New York.
 Nigam and Sharma, Advanced Cost Accounting, Himalaya Publishing House, Bombay.
 Arora, M.N., A Textbook of Cost and Management Accounting, 17th Edition
 CA & Dr. P C Tulsian & CA Bharat Tulsian, Cost Accounting with Quick Revision (For CA-IPC, Group-I), 8th Edition
 Dr. M.B.Shukla,Cost and Management Accounting, Edition First, 2019
 Annexure ‘CD-01’
L T P/S SW/FW No. of TOTAL
PSDA CREDIT
UNITS
Course Title: Corporate Tax Planning& Management 2 - - 02 3
Course Code: ACCT801 Credit Units:03
Level: PG

# Course Title Weightage

1 Course Objectives:
Knowledge: To acquaint the students with basic principles underlying the
provisions of direct and indirect tax laws and to develop a broad understanding
of the tax laws and accepted tax practices. To give an understanding of the
relevant provisions of Goods & Services Tax Act, 2017
Comprehension: To introduce practical aspects of tax planning as an important
managerial decision-making process.
Understanding: It will provide understanding of direct tax including rules
pertaining to and application to different business situations. It will make
students understand the provisions and terminology of GST Act, 2017
Analysis: To expose the participants to real life situations involving taxation and
to equip them with techniques for taking tax-sensitive decisions.
Synthesis: This course aims at making students conversant with the concept of
corporate tax planning, Indian tax laws and their applications in Different
situations with special reference to setting-up new business.
Evaluation: Develop the ability to apply the knowledge of the provisions of the
Income Tax Act & Goods & Services Tax Act, 2017 in various situations in actual
practice through Case study analysis.

2 Prerequisites:
The student opting for this course should have a basic knowledge of Income Tax
and Indian Tax Structure.
3 Course Learning Outcomes:
On the successful completion of this course
1. The Students will be able to understand the basic terms of Corporate
Tax Planning & GST Act such as-Heads of Income, Tax Planning,
Deductions, Computation of Tax, Supply, Return. MAT, TDS etc.
2. The students will be able to develop the ability to evaluate the
difference between tax planning and tax avoidance provisions.
3. The student will be able to interpret and analyze legitimate way of tax
planning under different provisions of the Income-tax Act, 1961 and
GST Act, 2017
4. A study of this paper will be helpful in taking different
financial/managerial decisions after evaluating and reviewing the
impact of direct and indirect tax laws.
5. Filing Tax Return of an Individual and Company.
4 Course Level Outcomes:
Students would be able to understand, apply and analyze the concepts of Tax
Planning and practical knowledge about Corporate Tax Assessment. This course
would also give an insight to file online returns pertaining to Goods and Services
Tax.

5 Professional Skill Development Activities (PSDA):

1. Problem Solving and Judgement Skill: Cases related to Corporate tax and
GST
2. Commercial Awareness Activities: Collection of Data related to Tax
Amendments, Budgetary Notifications and Regularity Authorities. Filing
of Return based on available Data.

Course Contents / Syllabus:

4 Module I Basic concepts, nature and scope of tax Planning and 20%Weightage
Management

 General Framework of Direct Taxation in India

Different direct tax laws and their inter-relationship in the scheme of
taxation in India.
 Residential status of companies and tax incidence; tax concession and
incentives for corporate decision;
  Tax liability and minimum alternate tax with special emphasis on SEZ and
companies under 80IA/IB ; Tax on distributed profits; tax planning for
depreciation; carry forward and set off losses
 Concept of Tax Planning: Meaning, Scope, Importance, Objectives of Tax
Planning. Tax Avoidance, Tax Evasion and Tax Planning.

5 Module II Areas of Tax Planning 15% Weightage

 Tax planning with reference to setting up of a new business: Locational
aspect, nature of business, form of organization
 Tax planning with reference to financial management Decision -Capital
structure, dividend including deemed dividend and bonus shares;
Purchase of Assets out of own Funds or out of Borrowed Funds.

6 Module III Tax Planning in Special Situations 15% Weightage

 Tax planning with reference to specific management Decisions-Make or
buy; own or lease; section 43B
 Tax planning with reference to employees’ remuneration
 Tax planning with reference to sale of scientific research assets

7 Module IV International Taxation 20% Weightage

 Double Taxation Avoidance Agreements (DTAA), Double Taxation

Relief Agreement with Foreign Countries or Specified Territories,
Countries with which no agreement exists.
 Transfer Pricing Issues (Including International & Domestic
Transactions), Application of Generally accepted Cost Accounting
Principles and Techniques for determinations of Arm’s Length Price.
 Advanced Pricing Agreements (APA)- Concept & Application.
8 Module V Goods & Services Tax Act, 2017 30% Weightage
 Overview of GST Act- Registration & Exempted Goods & Services
 Meaning and Scope of Supply of Goods & Services
 Time & Valuation of Supply, Types of Supply
 Tax provisions related to Input Tax Credit, ISD
 Tax provisions related to Job Work & E-Commerce
09 Pedagogy for Course Delivery:
The course covered by adopting a combination of lecture & Case Study
methods. Class presentation by groups of students and Case Study workshops
are basic requirement of this course. Each student is required to do the back
ground reading from the specified chapters of the prescribed book before coming
to class.

10 Assessment/ Examination Scheme:

Theory L/T (%) Lab/Practical/Studio (%) End Term

Examination

100% NA 100%

Theory Assessment (L&T):

Continuous Assessment/Internal Assessment
End Term
Components Project Examination
(Drop down)
Mid- Case Attendance
Term Study
Exam

Weightage
(%)
20% 10% 5% 5% 60%

Mapping Continuous Evaluation components/PSDA with CLO

 Bloom’s Level > Remembering Understanding Applying Analysing Evaluating Creating
Course CLO1 CLO2 CLO3 CLO4 CLO5 CLO 6
Learning
Outcomes

Assessment
type/PSDA
Assessment
Component
1. Mid √ √ √ 
Term
2. Case √ √ √ √ 
Study-
1
3.    √ √
Study-
2
4. Quiz √ √ √ √

Text & References:

 Dr. Girish Ahuja& Dr. Ravi Gupta Simplified Approach to Corporate Tax Planning & Management (Bharat Law House),
 Singhania V K & Singhania Monica, Corporate tax planning and Business tax procedures, Taxmann publications
References
 Singhania V K & Singhania Monica ,Systematic Approach to Income Tax and Central Sales Tax
 Girish Ahuja and Ravi Gupta Corporate Tax Planning & Management Bharat Law House 2022-23
 Dr. B B Lal, Direct Taxes, Konark Publications
 Rajeev Puri and Puja Gaur, Corporate Tax Planning and Management , Assessment Year 2022-23, Kalyani Publishers,
 Taxman’s statutory manual for chartered accountants, company secretaries, cost and works accountants, advocates. - New Delhi: Taxmann,
 Ready Reckoner Taxmann- Goods & Service Tax, 2022-23
 TAXMANN’s Basics of GST, Nitya Tax Associates, 2022-23
 Annexure ‘CD – 01’

FORMAT FOR COURSE CURRICULUM

L T P/S SW/FW No. of TOTAL

PSDA CREDIT
Course Title: International Finance and Forex Management UNITS
Credit Units: 2 2 - - 2 3 2
Course Level: PG
Course Code: FIBA713

Course Objectives: The objective of this course is to

• To Introduce the environment of international finance and its implications on international business.
• To analyze the nature and functioning of foreign exchange markets, determination of exchange rates and their forecasting
• To study the foreign exchange risks and to identify risk management strategies and various risk adjusted models.
• To explore the international sources of long term finance
• To Integrate the global developments with competitive global environment.

Pre-requisites: The prerequisite of this course is the basic knowledge of Financial Management & Macroeconomic Concepts.

Course Contents/Syllabus:
Weightage (%)
Module I : International Financial Environnent 25%
Descriptors/Topics
Finance function in global business scenario, WTO and International Monetary System, International Financial Markets-equity, bond,
Eurocurrency market, Currency basket, Currency convertibility –on capital account and current account, Foreign exchange reserve, Balance of
payments, balance of trade, current account deficit; bilateral and multilateral agreements relating to financial transactions, Sovereign rating,
Flow of funds internationally through FDI ,FII, FPI, ODI, LRS and PN ; Government Policies regarding FII & FDI ;Integration of global
developments with the changing business environment in India .
Module II : Foreign Exchange Markets, Foreign Exchange Rate Exposure and Risk Management 25%
Descriptors/Topics
Spot and Forward Foreign Exchange Markets, Quotations and Market Rules, direct and indirect quotes, bid and ask
quote, spot and forward quote with live data interpretation, cross rates, Speculation and Arbitrage in Foreign Exchange Markets, Transaction,
Translation and Operating Exposure, Exposure from Equity and borrowing in International Financial Markets, Hedging tools for Management
of Transaction Exposure, Currency Forwards, Currency Options, Currency Futures, Currency Swaps, Impact of technology likely to disrupt the
forex market, risk adjusted models.
Module III : Foreign Exchange Rate Determination 20%
 Descriptors/Topics
Discussion on devaluation or depreciation of Rupee (domestic currency against dollar/pound sterling/Euro); Theories of Exchange Rate
Determination, Fundamental International Parity Conditions – Purchasing Power and Interest Rate Parity, Covered Interest Parity, Fisher
Effect and International Fischer Effect, Forecasting Exchange Rates – introduction to Technical Forecasting, Time Series Modeling,
Fundamental Forecasting. Case studies.

Module IV : International Sources of Finance for the Firm & International Financing Decision 20%
Descriptors/Topics
Bond Financing (Fixed and Floating Rate Notes), Loan Financing (Syndicates Loans), Securitized Financing (Euronote), Equity Financing
(GDR and ADR), Features of Loan Agreements: Loan Negotiations, International working capital management, Analysis of International
Capital Budgeting– estimation of cash flows, Cost of Capital of a Foreign Investment, Issues in Overseas Funding Choices. APV concept

Module V : International Accounting &Taxation and Case studies of Currency crisis 10%
Descriptors/Topics
Consolidation and harmonization of accounts, International Tax Laws, Transfer Pricing, Tax heavens, double taxation treaties; Concept pf relief
for dealing double taxation regulations; International currency crisis & role of state; FEMA, FEDAI, RBI regulations

Course Learning Outcomes:

On the successful completion of this module the student will have:

• Students will be able to understand the environment of international finance and its implications on international business.
• Students will be able to analyze the nature and functioning of foreign exchange markets, determination of exchange rates and their forecasting
• Students will be able to understand foreign exchange risks and to identify risk management strategies and various risk adjusted models.
• Students will be able to integrate the global developments with competitive global environment.

Pedagogy for Course Delivery: The course will be delivered mainly through lectures, industry lectures & interactions, case studies, videos and supported with
practical examples from the current business environment.

List of Professional Skill Development Activities (PSDA):

• Forecasting of Exchange rates through a regression model
• A Study of Exchange Rate Volatility Models and their applications and limitations. Test with secondary data if possible.
• A study of Current Risk Management Models and their applications and limitations. Test with secondary data if possible.

Assessment/ Examination Scheme:

Theory L/T (%) Lab/Practical/Studio (%)

Theory L/T (%) End Term Examination
50% 50%

Theory Assessment (L&T):

Continuous Assessment/Internal Assessment End Term Examination
45% 50%
Components (Drop down) Research Project/Home Group presentation & Viva CT EE
Assignment
Linkage of PSDA with • Forecasting • A Study of Exchange
Internal Assessment of Rate Volatility Models
Component, if any
Exchange and their applications
rates and limitations. Test
through a with secondary data if
regression possible.
model • A study of Current Risk
Management Models
and their applications
and limitations. Test
with secondary data if
possible.

Weightage (%) 15 20 10 50

Mapping Continuous Evaluation components/PSDA with CLOs

Bloom’s Level > Remembering Understanding Applying Analysing Evaluating Creating

Course CLO1 CLO2 CLO3 CLO4 CLO5 CLO 6
Learning Students will Students will Students will Students will
Outcomes be able to be able to be able to be able to
understand the understand analyze the integrate the
environment foreign nature and global
Assessment of exchange functioning developments
type/PSDA international risks and to of foreign with
 finance and identify risk exchange competitive
its management markets, global
implications strategies determination environment.
on and various of exchange
international risk adjusted rates and their
business. models. forecasting

1.Forecasting of yes yes yes yes

Exchange rates
through a
regression
model

2. A Study of Yes yes

Exchange Rate
Volatility
Models and
their
applications and
limitations. Test
with secondary
data if possible.
3. A study of Yes yes
Current Risk
Management
Models and
their
applications and
limitations. Test
with secondary
data if possible.

Lab/ Practical/ Studio Assessment: NA

Continuous Assessment/Internal Assessment End Term Examination

(____ %) (____ %)

Components (Drop down

 Weightage (%)

Text Reading:
• Levi, Maurice, International Finance, New York, McGraw Hill Inc., 1996.
• Kevin, S. Fundamentals of International Financial Management, Prentice Hall of India, 2009.
• Srivastava, R. International Finance, Oxford University Press,2014
• Gupta, S.L. Financial Derivatives, Prentice Hall of India, 2005.
• Srivastava, R., Misra, A. Financial Management, Oxford University Press, 2011.

References:
• Eiteman, David K., Arthur Stonehill and Michael H. Moffett, (2016) Multinational Business Finance, Pearson,
• Shapiro, Allen C., Multinational Financial Management, (2012), John, Wiley.
• Apte P.G., Multinational Financial Management, New Delhi, Tata McGraw Hill,1998.
• Errunza, V. R., Singh, D. and Srinivasan, T.S. 1994, International Business Finance, Global Business Press.
• Hull, J. C., (2018), Introduction to Futures and Options Markets, Pearson.
• Kohn, M., (2003). Financial Institutions and Markets, Oxford University Press.

Additional Reading:

• Articles from Journal of Finance

• Business newspapers
• Yahoo finance (http://finance.yahoo.com/)
• Investopedia (www.investopedia.com)
• Google Finance (www.google.com/finance)
 Annexure ‘CD – 01’

FORMAT FOR COURSE CURRICULUM

L T P/S SW/FW No. of TOTAL

PSDA CREDIT
Course Title: Behavioural Finance Credit Units: 03 UNITS

2 - - 2 3 3
Course Level: PG Course Code: FIBA701

Course Objectives:

To introduce students to an alternate framework for understanding price discovery in the markets
To orient the students regarding persistent systematic behavioral factors that influence investment behavior
To evaluate and synthesize the role of psychology with finance and what this has to offer stock market investors and portfolio managers

Prerequisites:
Students should be aware of finance concepts. The student should know Security Analysis and Portfolio Management
Course Title Weightage

1 Module I Introduction to Behavioural Finance 20% Weightage

Introduction to Behavioral Finance EMH –Limitations. Evolution of Behavioural Finance. Difference between Traditional
theories, Modern theories and Behavioural Finance. Market Anomalies - Equity premium puzzle, Over-reaction, Under-
reaction, Day of the week effect. Paradoxes (Allais and Ellsberg)
2 Module II The Behavioral Foundations – Role of Information Processing 25% Weightage
Descriptors/Topics
Preferred Information Processing – Rational, Intuitive and Dual processing, Bayesian information processing
Framing, Mental Accounting , Prospect Theory and its application in stock markets, Domain of Gains, Domain of
losses., Loss aversion and regret aversion.

3 Module III : Behavioural Biases 20% Weightage

 Role of Emotions, Mood, Sentiments. Emotional Timeline; Emotions and Neuroscience Role of Demographics
Role of Psychological Dispositions Limits to Arbitrage, Various Behavioural biases
4 Module IV: Overcoming Biases 15% Weightage

Investing Styles and Behavioral Finance; Shadow of the Past. Strategies for overcoming Psychological Biases and
its affect on stock market

5 Module VI: Latest Developments, Trends and Practices 20% Weightage

Latest real time examples and its usage with statistical tool, various research undertaken globally in this emerging area to be
discussed in the class, use of technology in Befavioural finance, selected research papers to be part of discussion.

Course Learning outcomes:

CLO 1: To remember the concepts of security analysis and financial markets

CLO 2: To understand how investors make financial decisions
CLO 3: To apply the concepts in actual market condition for finding if those decisions might deviate from traditional financial or economic theory.
CLO 4: To investigate the existence of psychological biases and its influence on financial decision making of individual and institutional investors.
CLO 5: To evaluate the efficiency of markets taking into consideration the presence of market anomalies
CLO 6: To create strategies for overcoming behavioural biases

Mapping of Course learning outcomes (CLOs) with Graduate Attributes (GA).

Course Learning Outcomes CLO1 CLO2 CLO3 CLO4 CLO5 CLO6

Graduate Attributes

Knowledge and Expertise of Biosciences and Biotechnology

Self-directed and Active learning

Research and Enquiry

Information & Communication Technology Skills

 Critical thinking and Problem-Solving Abilities

Communication Skills

Creativity, Innovation & Reflective Thinking

Analytical & Decision-Making Ability

Leadership & Teamwork

Multicultural Understanding & Global Outlook

Integrity and Ethics

Social & Emotional Skills

Employability, Enterprise & Entrepreneurship

Lifelong Learning

Environment and sustainability

Pedagogy for Course Delivery:

The pedagogy for the course should include regular follow-up of the stock market indices, co-relational study of the market movements and market sentiments
along with the media support garnered, major losers and major gainers evaluation vis-à-vis their fundamental values. Upon building a sound theoretical
framework, different behavioral applications and relevant research papers should be introduced in each section of the course. Lectures should be discussion
oriented and on some occasions supported by case analyses to emphasize the practical aspects of the issues covered.

List of Professional Skill Development Activities (PSDA):

i. Stock Market Simulation

ii. Role Play
iii. In depth analysis of literature

Lab/ Practicals details, if applicable:-Not applicable

Assessment/ Examination Scheme:

Theory L/T (%) Lab/Practical/Studio (%)

100%

Theory Assessment (L&T):

Continuous Assessment/Internal Assessment End Term Examination

(50 %) (50%)

Components (Drop down) Quiz Project/Assignment/ppt Attendance

Class test End Term Examination

Linkage of PSDA with Online quiz Through

Internal Assessment software
Component, if any

Weightage (%) 20 10 15 5

50

Lab/ Practical/ Studio Assessment: NA

Continuous Assessment/Internal Assessment End Term Examination

(____ %) (____ %)

Components (Drop down

Weightage (%)
 Mapping Continuous Evaluation components/PSDA with CLOs
Bloom’s Level Remembering Understanding Applying Analysing Evaluating Creating

Course Learning Outcomes CLO1: CLO2: CLO3: CLO4: CLO5: CLO 6:

Assessment type/PSDA
Mid-Term Exam ✓ ✓ ✓

Project ✓ ✓ ✓ ✓ ✓ ✓

Home Assignment ✓ ✓ ✓ ✓ ✓ ✓

Attendance

EE ✓ ✓ ✓ ✓ ✓ ✓

Text & References:

Scott Plous, (1993) The Psychology of Judgment and Decision Making, McGraw Hill.
Daniel Kahneman and Amos Tversky (eds.) (2000) Choices, Values and Frames; New York: Russell Sage Foundation, Cambridge UK: New York, Cambridge University
Press.

Richard Thaler, (1991) Quasi-Rational Economics, Russell Sage Foundation Press.

Andrei Shleifer, (2000), Inefficient Markets, Oxford: New York: Oxford University Press.

HershShefrin, (2000) Beyond Greed and Fear, Harvard Business School Press.

Daniel Kahneman, Paul Slovic, and Amos Tversky (eds.) (1982) Judgment under Uncertainty: Heuristics and biases, Oxford; New York: Oxford University Press.

Additional reading

The Journal of Behavioural Finance

Any other Study Material:

 Articles from Journal of Finance

 Articles from International Journal -Finance India

 Business newspapers

 Yahoo finance (http://finance.yahoo.com/)

 Investopedia (www.investopedia.com) - Investing 101 ,Stock Basics ,Basic Financial Concepts, Bond & Debt Basics ,IPO Basics, Brokers and Online
Trading, Economics Basics, Reading Financial Tables, Understanding the P/E Ratio

 Google Finance (www.google.com/finance)

 Capital Ideas: The Improbable Origins of Modern Wall Street by Peter Bernstein

 When Genius Failed: The Raise and Fall of Long-Term Capital Management by Lowenstein

 Behvaioural Finance, Prasanna Chandra

 Value Investing and Behavioural Finance, Parag Parikh, Mc GrawHill

Course Title: Written Expression & Comprehension in Arabic - I
L T P/S SW/F TOTAL
Credit Units: 02 W CREDIT
UNITS
Course Code: ARAB119 0 1 - 2 2

Course Level: UG/ PG

Course Objective:

 To make the students comfortable in knowledge of Arabic grammar.

 To enable the students to read, write and understand simple sentences.
 To help the students understand Arabic grammar and writings.
 To help the student write common sentences in Arabic language.

Course Contents/Syllabus:
Weightage (%)
Module I: Grammatical Cases 20
 Adjective and the Noun Qualified,
 Imperative Verb and Negative Verb
 Reading of Text Book.
 Conversation
Descriptors/Topics :
Practice & Exercise:
 Practice of Adjective.
 Different Forms Imperative and Negative Verbs.
 Conversation in the light of adjective nouns.
Module II: Writing & Comprehension 20
 The Pronouns: The Nominative
 The Pronouns: The Accusative
 The Pronouns: The Genitive/
 The Pronouns: The Possessive
 Reading of text book
 Conversation based on pronounces
Descriptors/Topics:
Conversation/ Exercise:
 Conversational Use of Different Pronounces.
 Exercise based on the pronounces .
Module III: Grammar & Comprehension 20
 The Construct Phrase
 The Definite Noun
 The Indefinite Noun
 Translation Exercise
 Reading of text book
Descriptors/Topics
Writing &Translation:
 Practice on construct Phrase
 Use of Definite and Indefinite Nouns
 Writing Exercise on construct phrases .
Module IV Arabic Translation & Conversation 20
 The Declinable Noun
 The Indeclinable Noun,
 Translation Exercise
 Conversations
 Reading of related text book.
Descriptors/Topics
Conversation &Translation:
 Translation Exercises.
 Conversation
Module V: Memorization and Translation 20
 The Names of Months
 Memorization of useful vocabularies related to daily life.
 Translation exercise (English <> Arabic).
 Conversation based on Day, times and months

Descriptors/Topics
Practical Communication
 Communication focused on day and times.
 Memorization of Vocabularies.
Student Learning Outcomes:
 At the end of the course the student will be able to write simples sentences in Arabic language.
 The course will help the student to understand simple written sentences.
 The student will able to read, write simples sentences related to everyday situations.
Pedagogy for Course Delivery: Lectures, Conversation, Text Books and Translation
Lab/ Practical details, if applicable: NA
List of experiment: NA
Assessment/ Examination Scheme:
Theory L/T (%) Lab/Practical/Studio (%) End Term Examination

100 NA 60
Theory Assessment (L&T):
Continuous Assessment/Internal Assessment End Term
Examination
Components (Drop CLASS TEST HOME CLASS Attendance
down) ASSIGNMENT PERFORMANCE

Weightage (%) 10 10 15 5 60
Lab/ Practical/ Studio Assessment: Nil
Continuous Assessment/Internal Assessment End Term
Examination
Components (Drop - - - - - - -
down
Weightage (%) - - - - - -
Text & References:
Text:
 Al- Qeraatul Wadeha.
 Al-Qeraatur Rasheda.
References:
 The Essential Arabic, by R.I. Faynan.
 Teach Yourself Arabic, by S.A. Rahman
 Annexure ‘CD – 01’

Course Title: PROFESSIONAL ETHICS AND SOCIAL RESPONSIBILITY FOR

L T P/ SW/F TOTAL
SUSTAINABILITY
S W CREDIT
UNITS
Course Code: PFE701
- 1 - 2 2
Credit Units: 2

Course Level: PG

Course Objectives:
The subject aims to:
 Show awareness of ethical concerns across a wide range of professions,
 Understand the strengths and weaknesses of various ethical assumptions and arguments,
 Understand various workplace related ethical issues and strategies to address them,
 Interpret personal sense of compassion and fairness in the context of your professional roles.

Pre-requisites: - Nil
 Course Contents/Syllabus:

Weightage (%)
Module I: Philosophy and Ethics
Descriptors/Topics: 25%
 Introduction to ethical philosophy: definition, nature, scope, branches.
 Basic Theories (Deontology, Utilitarianism, Virtue Theory, Rights Theory, Casuist Theory)
 Morals, values and Ethics
 Moral Issues, Moral Dilemmas &Moral Autonomy
 Basic Ethical Principles
 Contemporary philosophy: action, ethics, and responsibility
 Linking philosophy and ethics & its implications

Module II: Ethics at Work place

 Professional Ethical Codes
 Work Place Rights & Responsibilities (Whistle blowing, )
 CSR 20%
 Conflicts of Interest
 Managing Boundaries and Multiple Relationships (Socializing with Current or Former Clients, Making Referrals)
 Organizational Loyalty
Module III: Ethical Considerations
 Basics of Intellectual Property Rights
 Confidentiality, Unintentional breaches of Confidentiality 20%
 Principles of Natural Justice
 Working with minors
 Redressal Mechanism- Organizational Complaint Procedure
 Legal aspects of professional ethics
Module IV: Global issues in different sectors
 Current Scenario
 Globalization of MNCs, International Trade, World Summits
 Business Ethics and Corporate Governance
 Environmental Ethics 15%
 Sustainable Development Goals
 Corporate Wars
 Ethics pertaining to discipline: Manufacturing, Marketing, technology- Ethical Hacking, Teaching Ethics, Media
Ethics, Bio Ethics, Legal ethics, Business ethics, management law, journalism
Module V: Research Ethics and Academic Integrity
20%
 Best practices in research / standards setting initiatives and guidelines: COPE, WAME, etc
 Academic misconducts: Falsification, Fabrication and Plagiarism (FFP)
 Redundant publications: duplicate and overlapping publications, salami slicing, Selective reporting and
misrepresentation of data.
 Violation of publications ethics, authorship, and contributor ship
 Use of plagiarism software like Turnitin, Urkund and other open source software tools
 Complaints and appeals examples and fraud from India and abroad

Course Learning Outcomes:

Students will be able to:
 Understand the benefits and limitations of various ethical theories ,assumptions and arguments
 Distinguish between ethical and unethical practices and create a harmonious work environment.
 Evaluate various workplace related ethical issues and apply appropriate strategies to address them,
 Develop themselves as responsible engineers, experimenters, researchers or business men etc.

Pedagogy for Course Delivery: Lectures, PPT Presentation, Activities, , Group Discussion, Role Plays, Situational Analysis, Project etc.

Professional Skill Development Activities (PSDA)

1. Students will carry out an industrial survey /interview /focus group discussion to identify and understand the translation of professional
values and ethics in daily work practices. Students will compile a minor project report based on it.
2. The students will develop a case study based on any major violation of professional ethics by studying newspaper articles, policy
documents, discussions paper in parliament media interviews and documentaries etc (Give presentation in team of 3).
 3. The students will carry out a home assignment by writing a review of literature on ethical issues and practices in his/ her area of study..

Assessment/ Examination Scheme:

Theory L/T (%) Lab/Practical/Studio (%) End Term Examination

50% NA 50%

Theory Assessment (L&T):

Continuous Assessment/Internal Assessment End Term

Examination
Components (Drop Amity MOOCS Minor Project Home Assignment Attendance
down)

Linkage of PSDA PSDA 2 PSDA 1

with Internal
Assessment
Weightage (%) 30% 10% 5% 5% 50%

Lab/ Practical/ Studio Assessment: NA

Mapping Continuous Evaluation with CLOs

Bloom’s Level > Understanding Analysing Evaluating Creating

 Course Level Outcomes CLO1 CLO2 CLO3 CLO4

Assessment type
Assessment Component 1 ✓
Assessment Component 2 ✓ ✓
Assessment Component 3 ✓ ✓ ✓ ✓
Assessment Component 4 ✓ ✓

Text & References:

1. Jayasree Suresh and B. S. Raghavan, Human Values and Professional Ethics, 3rd Edition, S. Chand Publications
2. B P Banerjee, 2005, Foundations of Ethics and Management, Excel Books.
3. B L Bajpai, 2004, Indian Ethos and Modern Management, New Royal Book Co., Lucknow. Reprinted 2008.
4. Ethics and Excuses: The Crisis in Professional Responsibility By Banks McDowell Quorum Books, 2000
5. A Global Standard for Professional Ethics: Cross-Border Business Concerns By Allen, Catherine; Bunting, Robert Journal of
Accountancy, Vol. 205, No. 5, May 2008
6. Conflict of Interest in the Professions By Michael Davis; Andrew Stark Oxford University Press, 2001
7. Working Ethics: How to Be Fair in a Culturally Complex World By Richard Rowson Jessica Kingsley, 2006
8. Preferred Strategies for Learning Ethics in the Practice of a Discipline By Pettifor, Jean L.; Paquet, StephanieCanadian Psychology, Vol.
43, No. 4, November 2002