K.K.

Wagh Institute of Engineering Education and Research, Nasik

Department of Management Studies
S. Y. MBA (Autonomous Syllabus 2022 Course-Finance Group)
Finance Specialization Semester: III

Course Code MBA22 3 001

Course Name S1 Strategic Management
Group of Course DCC
Teaching Scheme and Credits L T Laboratory Credits
Weekly Working Hrs 03 -- 00 3+0+0=3
Assessment Scheme In Sem End Sem Continuous Total
Exam Exam Assessment
CA I CA II
20 60 10 10 100
Prerequisites for the Course: Student should have knowledge about management functions
and organizational structure.
The course aims to:
Course Description
Objectives
1 To explain the basic concepts, process and levels of Strategic
Management.
2 To discuss the various facets of Strategic Management in a real-world
context.
3 To identify the link within and across Strategy formulation and strategy
implementation.
4 To examine the importance of strategic management in complex business
environment.
5  To develop learning and analytical skill to solve business cases those
provide Strategic solutions.
On completion of the course, learner will be able to–
Course Description
Outcomes
Describe the basic concepts, principles and practices associated with
CO1 strategy Management.

Explain the various facets of Strategic Management in a real-world

CO2 context.

Apply knowledge gained to the formulation and implementation of strategy

CO3 from multi-functional perspective.

Analyze critically real-life business situations and develop creative

CO4 solutions, using a strategic management perspective.

Develop the capacity to think and execute strategically with holistic

CO5 approach to see business issues comprehensively.
Course context:
On the completion of this course, students would be able to demonstrate a clear
understanding of the concepts, tools and techniques used by executives in developing and
executing strategies and will appreciate its integrative and interdisciplinary nature.

1
Course Contents:
Unit and Contents Lecture
Chapter Hours
Strategy: Concept of strategy, Levels of Strategy - Corporate,
Business and Functional, Strategic Management - Meaning and
Characteristics, Distinction between strategy and tactics, Strategic
Management Process, Stakeholders and their roles in strategic
management, Strategic Intent – Meaning, Hierarchy, Attributes,
Concept of Vision and Mission - Process of envisioning, Difference
1 9
between vision and mission, Characteristics of good mission
statements, linking objectives to mission and vision, Business
definition using Abele‟s three dimensions Critical success factors
(CSF), Key Performance Indicators (KPI), Key Result Areas
(KRA),Components of a strategic plan, Balanced scorecard,
Strategic map
Company’s Internal and External Environment: Evaluation of
Resources, Capabilities and Competitiveness, SWOT analysis,
Value Chain, Competitive Advantage and Competitive
Disadvantage, Competitive Parity, VRIO Framework, Core
Competence & its Characteristics, Distinctive competitiveness.
2 9
Benchmarking as a method of comparative analysis, Organizational
Capability Profile: Strategic Advantage Profile, Concepts of stretch,
leverage and fit, Ways of resource leveraging – concentrating,
accumulating, complementing, conserving, recovering, Business
Portfolio Analysis – BCG Matrix – GE 9 Cell Model.
The Five Generic Strategies: Overall low cost, Broad
differentiation, Focused Low Cost, Focused Differentiation, Best
Cost Provider, Grand Strategies: Stability, Growth (Diversification
Strategies, Vertical Integration Strategies, Mergers, Acquisition and
Takeover Strategies, Strategic Alliances and Collaborative
3 Partnerships), Retrenchment – Turnaround, Divestment, 9
Liquidation, Outsourcing Strategies. International Expansion.
International, multi domestic, global and transnational strategies,
Creating value and diversification, outsourcing, acquisitions,
internal new ventures, international strategic alliances, and
restructuring, Horizontal and Vertical Integration.
Blue Ocean Strategy: Difference between blue and red ocean
strategies, Principles of blue ocean strategy, Strategy Canvass and
Value Curves, Four Action framework, Business Models: Meaning
and components of business models, new business models for
Internet Economy– E-Commerce Business Models and Strategies –
Internet Strategies for Traditional Business –Virtual Value Chain,
Sustainability and Strategic Management: Start-ups- growth and 9
4
reasons for decline, Threats to sustainability, Integrating Social and
environmental sustainability issues in strategic management,
meaning of triple bottom line, people-planet-profits Case studies on:
Analyzing the Internal Environment of the Firm: for example- Kirin
Beer, Recognizing a Firm‟s Intellectual Assets: for example- Ali-
baba, Business Level Strategy: for example- Falcon, Corporate
Level Strategy: for example-Samsung, International Strategy: for

2
 example- Zara.
Strategy Implementation: Barriers to implementation of strategy,
Mint berg‟s 5 Ps – Deliberate and Emergent Strategies,Mc Kinsey‟s
7s Framework, Organization Structures for Strategy
Implementation: entrepreneurial, functional, divisional, SBU,
Matrix, Network structures, Cellular/ Modular organization,
matching structure to strategy, organizational design for stable Vs. 9
5
turbulent environment, Changing Structures and Processes:
Reengineering and strategy implementation – Principles of
Reengineering promoting participation through technique of
Management by Objectives (MBO). Strategy Evaluation:
Operations Control, Strategic Control and corporate governance –
Symptoms of malfunctioning of strategy.
Course Mapping
Unit and Bloom’s CO Mapped PO Mapped PSO Mapped
Chapter Taxonomy Level
1 1,2,3 1,2,3 1,2,3,10 1,2
2 1,2,3 1,2,3 1,2,3,4,10 1,2
3 1,2.3,4 1,2,3,4,5 1,2,3,4,10 1,2
4 1,2,3,4,5 1,2,3,4,5 1,2,3,4,5,7,10 1,2
5 1,2,3,4,5 1,2,3,4,5 1,2,3,4,5,7,10 1,2
References Books
1. Dr.Yogeshwari L. Giri ,Strategic Management
2. Michael E. Porter “Competitive Strategy: Techniques for Analyzing Industries and
Competitors”, First FreePress Edition
3. Gary Hamel and C.K. Prahlad, Competing for the Future.
Text Books
1. Azhar Kazmi, Strategic Management and Business Policy ,Tata McGraw-Hill
publication.
2. Thomas L. Wheelen and J. David Hunger ,Concepts in Strategic Management and
Business Policy, Pearson publication.
3. R. Srinivasan ,Strategic Management: The Indian Context.
e Resources
1. https://www.e-bookdownloadfree.com/ebook/strategic-management
2. Articles of Harvard Business Review
3. https://knowledge.wharton.upenn.edu/article/the-fortune-at-the-bottom-of-the-
pyramid-eradicating-poverty-through-profits/ The Fortune at the Bottom of the
Pyramid- Article by C. K. Prahalad
4. By NPTEL https://nptel.ac.in/courses/110/108/110108047/
Strength of CO - PO Mapping (Sample):Attainment of a PO depends both on the
attainment levels of associated COs of courses and the strengths to which it is mapped
• Each Course Outcome addresses a sub-set of POs to varying levels (strengths: 1- Low,2 –
Medium, 3 - Strong).
Strength of CO-PO/PSO Mapping
Strength of PO PSO
COs 1 2 3 4 5 6 7 8 9 10 1 2
CO1 3 1 2 2 - - - - - 3 3 3
CO2 3 2 3 3 - - - - - 3 3 3
CO3 2 2 3 3 - - - - - 2 2 2
CO4 2 1 3 2 2 - 2 - - 2 2 3
CO5 2 1 3 3 2 - 2 - - 3 3 3

3
 K.K.Wagh Institute of Engineering Education and Research, Nasik
Department of Management of Studies
S. Y. MBA (Autonomous Syllabus 2022 Course - Finance Group)

Course Code MBA22 3 002

Course Name S2 Decision Science
Group of Course DCC
Teaching Scheme and Credits L T Practice Credits
Weekly Working Hrs 02 -- 02 2+0+1=3
Assessment Scheme In Sem End Sem Continuous Total
Exam Exam Assessment
CA I CA II
20 60 10 10 100
Prerequisites for the Course: Students should know the basic research methodology and
different management concepts.
The course aims to:
Course Description
Objectives
1 To describe the concepts and decision making tool used in business
environment.
2 To analyse various decision making tools, quantitative techniques in
managerial settings.
3 To evaluate the various facets of a business problem to develop problem
solving ability.
4 To analyse the situation with constrains to provide best solution.
On completion of the course, learner will be able to–
Course Description
Outcomes
CO1 Define the basic concepts related to Decision Science.
CO2 Discuss the various tools and techniques used in managerial decision
making.
CO3 Examine the application of various quantitative techniques in managerial
settings.
CO4 Evaluate the methods learnt in various facets of a business problem and
develop problem solving ability.
CO5 Propose the various applications of decision tools in the present business
scenario.
Course context: This course is a collaborative approach involving mathematical formulae,
business tactics, technological applications and behavioural sciences to help senior
management make data driven decisions. It include models for decision-making under
conditions of uncertainty, experimental and descriptive studies of decision-making behaviour,
economic analysis of competitive and strategic decisions, approaches for facilitating
decision-making by groups, and mathematical modelling techniques.
Course Contents:
Unit and Contents Lecture
Chapter Hours
Introduction: Decision Sciences and role of Quantitative
techniques, Application of Quantitative techniques in decision
1 9
making, Statistical Methods: Measures of central tendency and
dispersion: Standard Deviation, Simple correlation, calculation of

4
 correlation coefficient, probable error, Rank Correlation,
Regression: Linear regression, calculation of regression coefficients.
Probability: Concept, Conditional Probability theorem-based
decision making. Probability Distributions: Normal, Binomial,
Poisson. Application of Probability Theory in Decision Making
Linear Programming: Concept, Formulation and Graphical
Solution, Sensitivity Analysis and Goal Programming
Markov Chains: Applications related to management functional
2 9
areas, estimation of transition probabilities.
Simulation Techniques: Monte Carlo Simulation, scope, and
limitations.
Assignment Models: Concept, Flood‟s Technique/ Hungarian
method, applications including restricted, multiple assignments and
maximization objective.
3 Transportation Models: Concept, formulation, problem types: 9
balanced, unbalanced, Basic initial solution using North West
Corner, Least Cost and VAM, and Optimal solution through MODI,
multiple solution case to be considered.
Queuing Theory: Concept, Single Server (M/M/I, Infinite, FIFO),
Introduction of Multi Server (M/M/C, Infinite, FIFO) (Numerical on
single server model expected)
CPM and PERT: Concept, Drawing network, identifying critical
4 9
path, Network calculations- calculating EST, LST, EFT, LFT,
Slack, floats and probability of project completion in case of PERT.
Network crashing: Concept of project cost and its components, time
and cost relationship, crashing of CPM network.
Decision Theory: Concept, Decision making under uncertainty
Maxima, Maxim in, Mini-max regret, Hurwitz‟s and Laplace
criterion, Decision making under risk (EMV, EVPI) for items with
5 and without salvage value. 9
Game Theory: Concept, 2 × 2 zero sum game, Pure and Mixed
Strategy, solution of games with dominance, average dominance
method.
Course Mapping
Unit and Bloom’s CO Mapped PO Mapped PSO Mapped
Chapter Taxonomy Level
1 1, 2 1,2,3,4,5 1,2,3,4,7,9,10 1,2
2 2,3 1,2,3,4,5 1,2,3,4,7,9,10 1,2
3 2,3 1,2,3,4,5 1,2,3,4,7,9,10 1,2
4 4,5 1,2,3,4,5 1,2,3,4,6,7,8,9,10 1,2
5 4,5 1,2,3,4,5 1,2,3,4,6,7,8,9,10 1,2
References Books
1. Hira Gupta, Operations Research ,S. Chand Publication (latest Edition)
2. R. Pannerselvam, Operations Research ,Prentice Hall India
3. Billey E. Gilett ,Introduction to Operations Research ,TMGH (latest edition)
4. An introduction to management science: Quantitative approach for decision making-
Cengage Learning- Anderson (latest edition)
Text Books
1. Levine, Krehbiel, Berenson, Quantitative Techniques for management, Pearson
publication.

5
 2. N.D. Vohra ,Quantitative Techniques in Management Tata, McGraw Hill Publications
(latest Edition)
3. Hamdy A. Taha ,Operations Research, Pearson Publication (latest edition)
4. J K Sharma ,Operations Research Theory and Applications , - MacMillan Publishers
India Ltd. (latest Edition)
e Resources
1. https://youtu.be/RinVKg-OA6Q
2. https://www.youtube.com/watch?v=HELRbudVewk
3. https://www.youtube.com/watch?v=UzCnlcrvjDY
4. https://youtu.be/S4RAsbokYLY
5. https://youtu.be/bKetbhDvkAE
Useful websites / Video
1. http://simplystatistics.org/
2. https://www.decision-science.com/
Strength of CO - PO Mapping (Sample):Attainment of a PO depends both on the
attainment levels of associated COs of courses and the strengths to which it is mapped
• Each Course Outcome addresses a sub-set of POs to varying levels (strengths: 1- Low,2 –
Medium, 3 - Strong).
Strength of CO-PO/PSO Mapping
Strength of PO PSO
COs 1 2 3 4 5 6 7 8 9 10 1 2
CO1 3 2 3 3 - - - - 2 3 2 3
CO2 3 2 3 3 - 1 1 - - 3 2 3
CO3 3 - 3 3 - - 1 - - 3 3 3
CO4 3 2 3 3 1 1 2 1 1 3 3 3
CO5 3 3 3 3 1 1 2 1 1 3 3 3

6
 K.K.Wagh Institute of Engineering Education and Research, Nasik
Department of Management of Studies
S. Y. MBA (Autonomous Syllabus 2022 Course - Finance Group)

Course Code MBA22 3 003

Course Name Entrepreneurship Development and Start-up
Group of Course DCC
Teaching Scheme and Credits L T Laboratory Credits
Weekly Working Hrs 03 -- -- 3+0+0=3
Assessment Scheme In Sem End Sem Continuous Total
Exam Exam Assessment
CA I CA II
20 60 10 10 100
Prerequisites for the Course: The students should have an understanding to develop and
systematically apply an entrepreneurial way of thinking that will allow them to identify and
create business opportunities that may be commercially successfully.
The course aims to:
Course Description
Objectives
1 To make students aware about attributes and Characteristics of
Entrepreneurs.
2 To disseminate information on theories of entrepreneurship and
Identification of business opportunities.
3 To make students aware about the role of various support institutions.
4 Role of government and its policies to promote entrepreneurship and role
of women entrepreneurs.
5 To inculcate overall understanding and development of entrepreneurial
qualities.
On completion of the course, learner will be able to–
Course Description
Outcomes
CO1 Recognize the nature, scope and characteristics of entrepreneurship and
its various factors and trends.
CO2 Understand the theories of entrepreneurship and identification of new
business opportunities and its feasibility.
CO3 Comprehend the application of theories, policies, competencies and
innovation in setting of an entrepreneurial project.
CO4 Analyze the role of government organization and its policies to promote
entrepreneurship.
CO5 Evaluate the start-up ecosystem and the entrepreneurial opportunities as
per requirements of a business plan.
Course context, Relevance, Practical Significance: On completion of this course student
should understand basics and essentials of entrepreneurship, competencies and attributes
required to become a successful entrepreneur. Student will also learn how to identify new
business opportunities, its feasibility and recognize support by various government
organizations to initiate an entrepreneurial venture or start-up.

7
Course Contents:

Unit and Contents Lecture

Chapter Hours
Entrepreneurship: Concept of Entrepreneur, Intrapreneur,
Entrepreneurship and Manager. Attributes and Characteristics of
successful entrepreneurs. Functions of an Entrepreneur,
Classification of Entrepreneurs. Role of Entrepreneur in Indian
1 Economy, Factors influencing Entrepreneurship Growth - 9
Economic, Non-Economic Factors, Constraints for the Growth of
Entrepreneurial Culture, India‟s start up revolution–Trends,
Imperatives, benefits, Business Incubators-Rural entrepreneurship.
Scanning of Business environment.
Theories of Entrepreneurship: Innovation Theory by Schumpeter
and Imitating, Theory of High Achievement by McClelland , X-
Efficiency Theory by Leibenstein, Business idea generation
2 9
techniques – Identification of Business opportunities – Feasibility
study – Marketing, Finance, Technology and Legal Formalities –
Preparation of Project Report – Tools of appraisal.
Entrepreneurship Development: Entrepreneurial Competencies,
Concept of Entrepreneurship development, Role of Entrepreneur
Development Programs (EDP), Role of DIC, SISI , EDII ,
NIESBUD, NEDB, EDP - Objectives – contents – methods -
3 9
execution. Innovation and Entrepreneurship, Design Thinking
Process. Problems and difficulties of Entrepreneurs, Mobility of
Entrepreneurs. E-business ventures. Start-Up : Definition, Start-Up
ecosystem.
Role of Central Government and State Government: in
promoting Entrepreneurship and SSI: Introduction to various
incentives, subsidies and grants, Export Oriented Units, Fiscal and
4 Tax concessions available, Women Entrepreneurs -Role, Problems 9
and Prospects, Reasons for low women Entrepreneurs, Start Up
India, Make in India, , Entry strategies for entrepreneurs. Overview
of MSME policy of government in India.
Enterprise Promotion:
Creating Entrepreneurial Venture, Entrepreneurship Development
Cycle, Business plan: Elements of Business Plan and Objectives,
Market Analysis, Development of product / idea - Resources,
Capabilities, and strategies, identifying attributes of strategic
resources, Opportunity Analysis, innovator or imitator, SWOT
analysis, Internal and External Environment Analysis,
Embryonic Companies and Spin off‟s, Porter‟s five forces model,
Identifying the right Business Model Canvas, Seven Domains of
5 9
John Mullins, Opportunities in Emerging/Transition/Decline
industries, Opportunities at the bottom of the pyramid,
Opportunities in social sector, Opportunities arising out of
digitization, Marketing, Finance, Organization & Management,
Ownership - Franchising, networking and alliances, Buying an
existing business, Critical risk contingencies of the proposal,
Scheduling and milestones.

8
Course Mapping
Unit and Bloom’s CO Mapped PO Mapped PSO Mapped
Chapter Taxonomy Level
1 1,2 1,2,4 2,3,5,7,9 2
2 1,2,3 1,2,3 2,3,5,9 2
3 2,3,4 2,3,4,5 3,5,7,9,10 2
4 3,4,5 2,4,5 2,3,4,9,10 2
5 3,4,5 4,5,6 4,5,6,7,8,9,10 2
References Books
1. Innovation and Entrepreneurship, Peter F. Drucker
2. Entrepreneurship, Robert D. Hisrich, Michael P. Peters, Dean A. Shepherd
3. Entrepreneurship As Strategy, G. Dale Meyer, Kurt A. Heppard
4. The Entrepreneurial Connection, GurmeetNaroola
5. Corporate Entrepreneurship, Vijay Sathe
6. Corporate Entrepreneurship: Entrepreneurial Development Inside Organizations,
Michael H.Morris, DonaldF.Kuratko
7. Intrapreneurship: Gifford Pinchot
Text Books
1. Dynamics of Entrepreneurship Development, Vasant Desai
2. Entrepreneurship: New Venture Creation, David H. Holt
3. Entrepreneurship Development New Venture Creation, SatishTaneja, S.L.Gupta
4. Project management, K. Nagarajan.
e Resources
1. https://otm.illinois.edu/sites/default/files/Start-Up%20Handbook%20for%20web.pdf
2. https://www.pdfdrive.com/entrepreneurship-development-directorate-of-distance-
education-e7748053.html
3. https://www.pdfdrive.com/shaping-entrepreneurial-mindsets-innovation-and-
entrepreneurship-in-leadership-development-e185801064.html
Useful websites / Video
1. https://www.niti.gov.in/
2. http://www.eiilmuniversity.co.in
Strength of CO - PO Mapping (Sample):Attainment of a PO depends both on the
attainment levels of associated COs of courses and the strengths to which it is mapped
• Each Course Outcome addresses a sub-set of POs to varying levels (strengths: 1- Low,2 –
Medium, 3 - Strong).
Strength of CO-PO/PSO Mapping
Strength of PO PSO
COs 1 2 3 4 5 6 7 8 9 10 1 2
CO1 2 2 1 1 - 1 1 1 2 2 - 2

CO2 3 3 2 2 1 1 2 2 3 2 - 2
CO3 3 3 2 2 2 1 2 2 3 2 - 2
CO4 3 3 3 2 2 1 3 1 3 3 - 2
CO5 3 3 3 2 3 1 2 2 3 3 - 2

9
 K.K.Wagh Institute of Engineering Education and Research, Nasik
Department of Management of Studies
S. Y. MBA (Autonomous Syllabus 2022 Course - Finance Group)

Course Code MBA22 3 004

Course Name Mini Capstone Project : Social Issues
Group of Course PSI
Teaching Scheme and Credits L T Practice Credits
Weekly Working Hrs -- -- 4 0+0+2=2
Assessment Scheme In End Oral Continuous Total
Sem Sem Assessment
Exam Exam CA I CA II
-- -- 50 -- -- 50
Prerequisites for the Course :Prerequisites for the Course : Nil
The course aims :
Course Description
Objectives
1 To identify fundamental social issues faced by the people.
2 To acquaint students with various issues particular to external
environmental and build strong relationships by connecting with people.
3 To develop good social skills to get involved with others.
4 To find effective solutions to the social problems.
5 To become social intelligent person to be a better citizen.
On completion of the course, learner will be able to–
Course Description
Outcomes
CO1 Recognize the basic values, ethics required to become a good human
being.
CO2 Describe the social resources available and use them to address the needs
of society.
CO3 Discover the perspective of other people about from diverse backgrounds
and cultures.
CO4 Analyze the root cause a social problem or issue with the aim of
prompting changes in the situation being analyzed.
CO5 Choose the possibilities/alternatives of the solutions to resolve the social
issues.
Course context: Being socially aware and empathetic towards others will help students to
understand how one fits into and contributes to the community and the world as a whole. It
will be beneficial for the students to understand the importance of Corporate Social
Responsibility (CSR) in complex business environment.
Course Contents:
Unit and Contents Lecture
Chapter Hours
As this is project-based subject, there is no specified syllabus for
Unit 1-5. Students need to follow the instructions given:
 Students shall work in groups of 3-4 each and work on a
small research problem. They shall work under the guidance

10
 of a faculty member and shall submit 2 copies of research
report in spiral bound form.
 Students shall select a social issue /CSR activity of one
company /specific activity run by any trust (The activity of
trust should be minimum 3-4 yrs. old) of local relevance for
investigation. 30
 They are also encouraged to use technology for research.
 Students shall study various aspects of their choice.
 It is not necessary that the student has to carry out the RM
Mini Project in an industry.
 Students shall submit a structured detailed report. The
evaluation shall be made by a panel of two examiners. One
of the examiners shall be the Internal Faculty. The other
examiner may be an external faculty.
 The evaluation shall be based on the following criteria: At
the end of Semester student need to submit structured
detailed report in a hard copy which carries 30 Marks
weight, at the same Viva-voce (oral) will be conducted
which carries 20 marks weight.
Course Mapping
Unit and Bloom’s CO Mapped PO Mapped PSO Mapped
Chapter Taxonomy Level
Remember 1,2,3 1,3,4,5,8,10 2
Mini
Capstone Understand 1,2,3 1,3,4,5,8,10 2
Project :
Apply 1,2,3,4 1,3,4,5,8,9,10 2
Social
Issues Analyze 1,2,3,4,5 1,3,4,5,8,9,10 2

References Books : NA
Text Books: : NA
e Resources: : NA
Useful websites / Video
Strength of CO - PO Mapping (Sample):Attainment of a PO depends both on the
attainment levels of associated COs of courses and the strengths to which it is mapped
• Each Course Outcome addresses a sub-set of POs to varying levels (strengths: 1- Low,
2 – Medium, 3 - Strong).
Strength of CO-PO/PSO Mapping
Strength of PO PSO
COs
1 2 3 4 5 6 7 8 9 10 1 2
CO1 2 - - - 2 1 1 1 - 2 - 2
CO2 2 2 1 2 3 1 2 2 - 3 - 2
CO3 2 2 2 3 3 2 2 2 1 3 - 3
CO4 2 2 3 3 3 2 1 2 1 3 - 3
CO5 2 2 3 3 3 3 3 3 1 3 - 3

11
 K.K.Wagh Institute of Engineering Education and Research, Nasik
Department of Management of Studies
S. Y. MBA (Autonomous Syllabus 2022 Course - Finance Group)

Course Code MBA22 3 005

Course Name S5 Introduction to Constitution
Group of Course LHSM
Teaching Scheme and Credits L T Laboratory Credits
Weekly Working Hrs 02 -- -- 2+0+0=2
Assessment Scheme In Sem End Sem Continuous Total
Exam Exam Assessment
CA I CA II
-- 30 10 10 50
Prerequisites for the Course: The Constitution, being supreme law of the land, must be
known to every citizen of India. This course introduce the Constitution of India We, the
people of India, is the source of the Constitution and have resolved to constitute India into a
sovereign, socialist, secular, democratic and republic.
The course aims :
Course Description
Objectives
1 To facilitate the student to understand the importance of constitution
2 To recognize the structure of executive, legislature and judiciary
machinery.
3 To discuss the structure of Indian government, the structure of state
government, the local Administration.
4 To explain the structure of constitutional bodies like Supreme Court, high
court, controller and auditor general of India and election commission of
India and their directive principles.
5 To acquaint the students about their freedom, duties and responsibilities.
On completion of the course, learner will be able to–
Course Description
Outcomes
CO1 To acquaint the students with legacies of constitutional development in
India and help those to understand the most diversified legal document of
India and philosophy behind it
CO2 To understand historical background of the constitutional making and its
importance for building a democratic India, the structure of Indian
government, the structure of state government, the local Administration.
CO3 To apply the knowledge on directive principle of state policy, the
knowledge in strengthening of the constitutional institutions for sustaining
democracy
CO4 To evaluate Preamble, Fundamental Rights and Duties, ZillaPanchayat,
block level organization, various commissions of viz SC/ST/OBC and
women.
Course context, Relevance,
As a citizen of India, Students should be aware about the Preamble, which is the source
and objects of Indian Constitution. We, the people of India, are the source of the
Constitution and have resolved to constitute India into a sovereign, socialist, secular,

12
 democratic and republic. No right is absolute one; it is subject to others right, as well.
Directive Principles of State Policy are nothing but rights, though not enforceable by any
court. These Directive Principles are basically „Fundamental Principles‟ in the governance
of the country. Powers and freedoms come with responsibility, State‟s responsibility to
implement Directive Principles and citizens must perform their duties towards others,
society and nation.

Practical Significance:
The Course has been designed for everyone to make acquaint themselves with their
fundamental rights and of others. This course introduces students to the Constitution of
India. The Constitution, being supreme law of the land, must be known to every citizen of
India.
Course Contents:
Unit and Contents Lecture
Chapter Hours
Philosophy of The Indian Constitution
Constitutional History of India, Role of Dr. B.R. Ambedkar in
Constituent Assembly, Preamble – Source and Objects ,Sovereign
and Republic, Socialist and Secular ,Democratic – Social and
1 5
Economic Democracy ,Justice – Social, Economic and Political,
Liberty – Thought, Expression, Belief, Faith and Worship, Equality
– Status and Opportunity, Fraternity, Human Dignity, Unity and
Integrity of the Nation
Fundamental Rights
Right to equality , Right to freedoms, Right against exploitation,
2 10
Right to freedom of religion ,Cultural and educational rights, Right
to property, Right to constitutional remedies
Directive Principles of State Policy
Equal Justice and free legal aid, Right to work and provisions for
just and humane conditions of work. Provision for early childhood,
3 Right to education and SC,ST, weaker section ,Uniform Civil Code, 10
Standard of Living, nutrition and public health ,Protection and
improvement of environment ,Separation of Judiciary from
executive ,Promotion of International peace and security
Fundamental Duties
Duty to abide by the Constitution ,Duty to cherish and follow the
noble ideals , Duty to defend the country and render national service
4 Duty to value and preserve the rich heritage of our composite 5
culture ,Duty to develop scientific temper, humanism ,the spirit of
inquiry and reform ,Duty to safeguard public property and abjure
violence ,Duty to strive towards excellence
Course Mapping
Unit and Bloom’s CO PO Mapped PSO Mapped
Chapter Taxonomy Level Mapped
1 Remember 1, 2,3,4,5 1,2,3,5,10 2
2 Understand 1, 2,3,4,5 1,2,3,5,10 2
3 Apply 1, 2,3,4,5 1,2,3,5,10 2
4 Analyze 1, 2,3,4,5 1,2,3,5,10 2
References Books
1. D. D. Basu, Introduction to the Constitution of India, LexisNexis
2. Granville Austin, The Constitution of India: Cornerstone of a Nation,

13
 Oxford University Press
3. SubhashKashyap, Our Constitution, National Book Trust
4. M.P. Jain, Indian Constitutional Law, LexisNexis
Text Books
1. V.N.Shukla, Constitution of India, Eastern Book Company
2. P.M. Bakshi, The Constitution of India, Universal Law Publishing
3. M.V.Pylee, Constitutional Government in India, S. Chand
4. V. S. Khare, Dr.B.R.Ambedkar and India‟s National Security
e Resources
1. https://www.icsi.edu/media/webmodules/publications/Company%20Law.pdf
2. https://www.pwc.in/assets/pdfs/publications/2013/companies-act-2013-key-
highlightsand-analysis.pdf
3. https://www.meity.gov.in/writereaddata/files/eGovernance_Project_Lifecycle_Partici
pant_Handbook-5Day_CourseV1_20412.pdf
4. http://www.legalservicesindia.com/articles/pol.htm
5. https://byjus.com/free-ias-prep/types-of-amendment/
Useful Websites / Videos:
1. https://www.youtube.com/watch?v=0DbQ_Eq8wJ0
2. https://www.youtube.com/watch?v=3d_6agLnY0c
3. https://www.coursera.org/learn/constitution
4. https://www.india.gov.in/my-government/constitution-india
Strength of CO - PO Mapping (Sample):Attainment of a PO depends both on the
attainment levels of associated COs of courses and the strengths to which it is mapped
• Each Course Outcome addresses a sub-set of POs to varying levels (strengths: 1- Low,2 –
Medium, 3 - Strong).
Strength of CO-PO/PSO Mapping
Strength of PO PSO
COs 1 2 3 4 5 6 7 8 9 10 1 2
CO1 2 1 - - 2 1 - - - 2 2
CO2 2 1 - - 2 1 - - - 2 2
CO3 2 2 1 1 2 2 - - - 2 2
CO4 2 2 2 2 2 2 - - - 2 2

14
 K.K.Wagh Institute of Engineering Education and Research, Nasik
Department of Management Studies
S. Y. MBA (Autonomous Syllabus 2022 Course -Finance Group)

Course Code MBA22 3 006-F

Course Name S6-F Direct Taxation
Group of Course SCC
Teaching Scheme and Credits L T Laboratory Credits
Weekly Working Hrs 03 -- -- 3+0+0=3
Assessment Scheme In Sem End Sem Continuous Total
Exam Exam Assessment
CA I CA II
20 60 10 10 100
Prerequisites for the Course: Requiring the basic skill levels of knowledge, comprehension,
application and analysis.
The course aims :
Course Description
Objectives
1 To equip students with the ability to apply direct tax provisions and
financial planning tools to corporate world.
2 To provide necessary inputs for handling real life business problems
efficiently using appropriate concepts of taxation laws.
3 To illustrate the recent developments in tax structure in India.
4 To provide an insight into procedural aspects for assessment of tax
liability for various assesses.
5 To calculate Gross Total Income and Income Tax Liability of an
individual assess.
On completion of the course, learner will be able to–
Course Description
Outcomes
CO1 Define the basic principles underlying the Income Tax Act.
CO2 Extend with recent developments in tax structure in India.
CO3 Determine the taxable income of an Assessee.
CO4 Acquaint with the assessment procedure and online filling of various
Forms and Returns
CO5 Calculate Income Tax Liability.
Course context, Relevance, Practical Significance:
Relevance: Direct taxes display the importance of taxes by reducing income equalities with
its progressive tax structure.
Practical Significance:
To gain knowledge about the direct tax laws in force for the relevant previous year and to
provide an insight into procedural aspects for assessment of tax liability for various assesses
Course Contents: Student should carry out at least ten assignments with any 3 assignments
from group A, B and Any 2 from group C, D. and Mini project is optional.
Unit and Contents Lecture
Chapter Hours
Introduction
1 7
Characteristics of Taxes, Objective of Taxes, Direct Tax V/s

15
 Indirect Tax,
Basic Concepts of Income Tax
An Overview of Finance Bill, Income (Definition and
Characteristics) ,Gross Total Income, Previous Year, Assessment
Year, Persons, Assessee, Capital Receipts Vs. Revenue, Receipts,
Tax Rates, Agricultural Income, PAN and TAN (Online
Application), Residential Status of Individual.
Income Under the Head Salary
Salary (Section 17), Chargeability, Deductions (Section 16),
Allowances, Retirement, Benefits, Perquisites, Computation of
Salary, tax treatment of provident fund (Basis of charge, property
2 income not charged to tax) 10
Income Under the Head House Property
Chargeability, Determination of Annual Value, Deemed Ownership,
Deductions U/s 24, Income from Other Sources, Chargeability,
Deductions Allowable
Income Under the Head Business and Profession
Business V/s Profession, Speculation Business, Chargeability,
Deduction (U/s 30 to 37), Expenses Disallowed (Section 40),
3 9
Deemed Income (Section 41), Maintenance of Books of Account
9Section 44AA), Tax Audit (Section 44AB), Presumptive Income
(Section 44AD, 44ADA, 44AE)
Income Under the Head Capital Gain and Other Sources
Chargeability, Capital Assets, Short Term and Long Term Capital
Assets, Transfer, Exemptions (Section 54 to 54 F)
4 Other Sources- Incomes Chargeable Under the head “Other 9
Sources” (Section 56), Deductions Allowable (Sec. 57), Deductions
Not Allowable (Sec 58), Bond Washing Transactions and Dividend
Stripping (Sec 94).
Exemptions and Computation of Net Taxable Income
Exemptions under Section 10, deductions under Sec. 80,
Computation of net total income based on 5 heads, carry forward
5 10
and set-off of losses and deductions under Sec. 80, Computation of
Income Tax Liability Advanced Payment of Tax, TDS, Tax
Planning and Tax Evasion, Income Tax Returns, E-filling of ITR.
Course Mapping
Unit and Bloom’s CO Mapped PO Mapped PSO Mapped
Chapter Taxonomy Level
1 1,2 1,2 1,2,3,4,9,10 1,2
2 1,2,3,4 1,2,3,4 1,2,3,4,5,6,9,10 1,2
3 1,2,3,4 1,2,3,4 1,2,3,4,5,6,9,10 1,2
4 1,2,3,4,5 1,2,3,4,5 1,2,3,4,5,6,9,10 1,2
5 1,2,3,4,5 1,2,3,4,5 1,2,3,4,5,6,9,10 1,2
References Books
1. Dr.Vinod K.Singhaniaand Dr.Monica Singhania, Students Guide to Income Tax
Taxmann Publication, Latest Edition
2. Girish Ahuja and Ravi Gupta ,Corporate Tax Planning and Management, Bharat Law
House Latest Edition
3. Herrington J. Bryce Financial and Strategic Management for Non profit
Organizations,Wiley Latest Edition
Text Books
1. Girish Ahuja and Ravi Gupta,Direct Tax Laws and Practice, Bharat Law House Latest

16
 Edition
2. J.P.Jakhotiya Direct Taxes
e Resources
1. https://icmai.in/upload/Students/Syllabus2016/Inter/Paper-7-Aug.pdf
Useful websites / Video
1. www.incometaxindia.gov.in
2. www.tin.nsdl.gov.in
3. www.aaykarsamparkkendra.gov.in
Strength of CO - PO Mapping (Sample):Attainment of a PO depends both on the
attainment levels of associated COs of courses and the strengths to which it is mapped
• Each Course Outcome addresses a sub-set of POs to varying levels (strengths: 1- Low,2 –
Medium, 3 - Strong).
Strength of CO-PO/PSO Mapping
Strength of PO PSO
COs 1 2 3 4 5 6 7 8 9 10 1 2
CO1 2 2 2 3 2 2 - - 2 2 2 1
CO2 2 2 2 3 2 2 - - 2 2 2 1
CO3 2 2 2 3 2 2 - - 2 2 2 1
CO4 2 2 2 3 2 2 - - 2 2 2 1
CO5 2 2 2 3 2 2 - - 2 2 2 1

17
 K.K.Wagh Institute of Engineering Education and Research, Nasik
Department of Management Studies
S. Y. MBA (Autonomous Syllabus 2022 Course - Finance Group)

Course Code MBA22 3 007-F

Course Name S7 Merchant Banking and Financial Services
Group of Course SCC
Teaching Scheme and Credits L T Laboratory Credits
Weekly Working Hrs 03 -- -- 3+0+0=3
Assessment Scheme In Sem End Sem Continuous Total
Exam Exam Assessment
CA I CA II
20 60 10 10 100
Prerequisites for the Course : Basic knowledge about business related activities
The course aims to:
Course Description
Objectives
1 To describe the various financial services and their future.

2 To illustrate the services offered by the merchant Bankers.

3 To outline various fund-based and fee-based services provided by
financial institutions.
On completion of the course, learner will be able to–
Course Description
Outcomes
CO1 Describe the different kinds of financial services offers by Financial
Institutions
CO2 Explain the services provided by the merchant Bankers.
CO3 Interpreting the services involved in pre and post issue management
CO4 Compare the public and private sector company engaged in providing
merchant banking services on various grounds.
CO5 Assess the most suitable financial service in a given situation and
contingencies.
Course context, Relevance, Practical Significance:
Relevance:
This course helps to understand the concept of merchant banking and shows the linkage
between intermediations function and economic development in India. This study helps to
understand the prime objective, functions, role in the market and recent development in
merchant banking.
Practical Significance:
After the economic liberalisation financial service sectors gained some prominence. Now this
sector has developed into an industry. In fact, one of the world‟s largest industries today is
the financial services industry. It is an essential segment of financial system. Financial
services are the foundation of a modern economy. So, this course will help to understand
different kinds of financial services available in Indian financial institutions and get an
opportunity to work with Investment Banking companies.

18
Unit and Contents Lecture
Chapter Hours
Indian Financial System: Meaning and Importance and Functions,
Structure and Components of financial system in India, Role of
financial system in economic development, Financial Institutions –
Banking and Non-Banking Institutions.
1 Financial Services Industry – Concept, Nature and scope of 9
financial Services, Fund Based and Non-fund based activities, New
Financial Products and Services, Innovative Financial Instruments.

Financial Markets: Meaning, Classification of Financial Markets.

Money Markets: Structure and components of money market,
2 Participants in Indian Money Market , Money Market Instruments – 9
Features of the Instruments , Recent Developments in Indian Money
Market.
Capital Markets : Components of Capital Markets ,Primary
Market Operations and Functions, Capital Market- Instruments -
Traditional (Viz- Public Issue, offer for sale, Right Issue, Private
3 Placement of Securities and other methods such as Tender Method, 9
Bonus shares), and Emerging (ECB, ADR, GDR)-Role of SEBI,
Methods of determining prices of new shares viz – Fixed Offer
Method and Book Building Method
Merchant Banking
Concept , Merchant Banking in India - Recent Developments and
Challenges ,Institutional Structure, Functions of Merchant Banking,
Legal and Regulatory Frameworks –Relevant Provisions of
Companies Act- SERA- SEBI guidelines- FEMA, etc. Relation with
Stock Exchanges, OTCEI and NSE.
4 Issue Management 9
Role of Merchant Banker in Appraisal of Projects, Designing
Capital Structure and Instruments. SEBI guidelines for merchant
bankers – Issue Management – Equity issues – Rights issues–
Debenture issues –Book building– Offer for Sale – Green Shoe
Option – E-IPO Private Placement – Bought out Deals –– Private
Placements – Pre and Post issues activities
Other Fee Based Management –
Mergers and Acquisitions -Portfolio Management Services Credit
Syndication
Mutual funds: Concept and Objective – Different schemes –
Advantages – UTI : Objective- functions – regulation – role of UTI
in industrial finance
Fund Based Financial Services –
Leasing and Hire Purchasing – Basics of Leasing and Hire
5 purchasing – Financial Evaluation – Tax Implication. 9
Other Fund Based Financial Services
Consumer Credit -Credit Cards – Real Estate Financing – Bills
Discounting
Factoring, Forfeiting, Securitization (Concepts and
Applications), Types of factoring Arrangements , Developments in
Factoring and Forfaiting
Venture Capital – Growth of Venture capital in India – Financing
Pattern under venture capital

19
 Loan Syndication, De-materialization of Services – need and
operations –other types of funding –Crowd Funding, Asset Backed
Finance, Depository Services – Role of NSDL and CSDL
Course Mapping
Unit and Bloom’s CO Mapped PO Mapped PSO Mapped
Chapter Taxonomy Level
1 1,2 1,2 1,2,6,10 1
2 1,2 1,2 1,2,3,4,6,9,10 1,2
3 1,2,3,4,5 1,2,3,4,5 1,3,4,6,9,10 1,2
4 1,2,3,4,5 1,2,3,4,5 1,2,3,4,6,9,10 1,2
5 3,4,5 3,4,5 1,2,3,4,10 1,2
References Books
1. Kevin , Securities Analysis and Portfolio Management , PHI Learning , 2012.
2. Bodi, Kane, Markus, Mohanty, Investments, 8th edition, Tata McGraw Hill, 2011.
3. V.A.Avadhan, Securities Analysis and Portfolio Management, Himalaya Publishing
House, V.K.Bhalla, Investment Management, S.Chand and Company Ltd., 2012.
Text Books
1. Donald E.Fischer and Ronald J. Jordan, Security Analysis and Portfolio Management,
PHI Learning., New Delhi.
2. Prasannachandra, Investment analysis and Portfolio Management, Tata McGraw Hill.
3. Reilly and Brown, Investment Analysis and Portfolio Management, Cengage
Learning.
e Resources
1. https://sbi.co.in/web/international-banking/credit-finance/merchant-banking
Strength of CO - PO Mapping (Sample):Attainment of a PO depends both on the
attainment levels of associated COs of courses and the strengths to which it is mapped
• Each Course Outcome addresses a sub-set of POs to varying levels (strengths: 1- Low,2 –
Medium, 3 - Strong).
Strength of CO-PO/PSO Mapping
Strength of PO PSO
COs 1 2 3 4 5 6 7 8 9 10 1 2
CO1 2 2 - - - 1 - - 2 2 2 -
CO2 2 2 1 - - 2 2 2 2 2 1 1
CO3 2 3 2 2 2 2 2 - 2 2 2 1
CO4 2 3 2 3 2 2 2 2 3 3 2 2
CO5 2 3 3 3 - 2 2 2 3 3 3 3

20
 K.K.Wagh Institute of Engineering Education and Research, Nasik
Department of Management Studies
S. Y. MBA (Autonomous Syllabus 2022 Course - Finance Group)

Course Code MBA22 3 008-F

Course Name S8 Financial Statement Analysis and Reporting
Group of Course DEC
Teaching Scheme and Credits L T Laboratory Credits
Weekly Working Hrs 02 -- -- 2+0+0=2
Assessment Scheme In Sem End Sem Continuous Total
Exam Exam Assessment
CA I CA II
-- 30 10 10 50
Prerequisites for the Course : A basic knowledge of accounting is expected.
The course aims to:
Course Description
Objectives
1 To acquaint the students with the framework of financial reporting,
Concept of IAS, Indian GAAP, IFRS and emerging trends.
2 To prepare the students to have a thorough understanding of the Financial
Statements and analytical tools used for financial analysis.
3 To assist the students to use various techniques of financial analysis to
give an opinion on the financial performance of companies.
On completion of the course, learner will be able to–
Course Description
Outcomes
CO1 Describe the concept of IAS, Indian GAAP and IFRS.
CO2 Explain the basic techniques of financial statement analysis.
CO3 Perform all the required calculations through relevant numerical
problems.
CO4  Measure operating, investing and financial performance using appropriate
ratios and cash flow tools.
CO5  Use financial reporting theory and practices to evaluate the performance
of a company.
Course context, Relevance, Practical Significance:
Relevance:
This course explains how corporate performance is measured using various financial
indicators and used to assess credit worthiness of a business. The course covers the basics of
financial statement analysis and enables participants to confidently use financial analysis
tools and financial terminology.
Practical Significance:
According to accounting tools, financial statement analysis involves reviewing the financial
statements of an organization to gain an understanding of its financial situation. Financial
analysis and reporting are one of the foundations of modern business. Financial analysis and
reporting offer insight that helps businesses remain compliant while streamlining their
income or expenditure-centric initiatives across the board.
Course Contents:
Unit and Contents Lecture
Chapter Hours

21
 Regulatory Framework:
Meaning, objectives, principles and environment of financial
reporting, Regulatory framework of Financial Reporting –Overview
1 of Accounting Standards – Indian and International – GAAP – 5
Introduction to IFRS.
Corporate Governance: Corporate Governance and Financial
Reporting –SEBI norms regarding interim reporting.
Analysis and Interpretation of Financial Statements: Trend
analysis, Comparative Financial Statement Analysis Common Size
2 Financial Statement Analysis , changes in equity, Du Pont Analysis, 8
Multiple Discriminant Analysis, Ratio Analysis: Credit Analysis
(Liquidity and Solvency) ROI and Prospective Analysis
Profitability Analysis
1. Evaluate firm profitability using techniques such as per-share
analysis, common-size analysis, percentage change analysis,
segment profitability analysis, and alternative measures of income.
2. Understand rate of return analysis as a summary of firm
performance, and demonstrate how to interpret the return on assets
(ROA) and its components: profit margin and total assets turnover.
3 7
3. Analyze and interpret return on common shareholder' equity
(ROCE) and its components, especially successful use of financial
leverage to increase the return to common shareholders.
4. Link economic and strategic factors to ROA and ROCE.
5. Describe the benefits and limitations of using ratios like ROA and
ROCE as part of understanding the historical performance of a
company.
Funds Flow and Cash Flow Statement:
Funds Flow Statement: Meaning ,Uses and Preparation of Funds Flow
4 Statement 6
Cash Flow Statement: Meaning, Uses and Preparation of Cash Flow
Statement. Funds Flow Vs Cash Flow Statement
Analysis of :Director‟s Report , Auditor‟s Report, Management
Discussion and Analysis Report, Corporate Governance, EVA
5 Window dressing of accounts: Concept of Window dressing and 4
its implication on profits – Live case studies, Use of Off-the-
Balance Sheet financing and their implications
Course Mapping
Unit and Bloom’s CO Mapped PO Mapped PSO Mapped
Chapter Taxonomy Level
1 1,2 1 1.2,9,10 1
2 1,2,3,4 1,2,3,4 1,2,3,4 1,2
3 1,2,3,4 1,2,3,4 1,2,3,4. 1,2
4 1,2,3,4 1,2,3,4 1,2,3,4,5 1,2
5 4,5 4,5 1,2,3,4,10 1,2
References Books
1. Dolphy D‟Souza ,Indian Accounting Standards and GAAP Books Snow White
Publications
2. Rustagi R.P Accounting Standards Galgotia Publications
3. CA Parveen Sharma,Financial Reporting, Taxmann's CRACKER

22
Text Books
1. Gokul Sinha ,Financial Statement Analysis
2. Financial Accounting: Reporting And Analysis by Stice

Useful websites / Video

1. www.icai.org
2. www.ifrs.org
3. www.ifrs.com
Strength of CO - PO Mapping (Sample):Attainment of a PO depends both on the
attainment levels of associated COs of courses and the strengths to which it is mapped
• Each Course Outcome addresses a sub-set of POs to varying levels (strengths: 1- Low,2 –
Medium, 3 - Strong).
Strength of CO-PO/PSO Mapping
Strength of PO PSO
COs 1 2 3 4 5 6 7 8 9 10 1 2
CO1 2 2 - - - - - - 1 1 2 -
CO2 2 2 2 2 - 1 - - - - 1 1
CO3 2 1 2 2 1 1 - - - - 2 1
CO4 2 3 3 3 2 2 - - 1 2 2 2
CO5 3 3 3 3 2 2 - - 2 2 2 2

23
 K.K.Wagh Institute of Engineering Education and Research, Nasik
Department of Management Studies
S. Y. MBA (Autonomous Syllabus 2022 Course - Finance Group)

Course Code MBA22 3 009-F

Course Name S9 Corporate Finance and Valuation
Group of Course DEC
Teaching Scheme and Credits L T Laboratory Credits
Weekly Working Hrs 02 -- -- 2+0+0=2
Assessment Scheme In Sem End Sem Continuous Total
Exam Exam Assessment
CA I CA II
-- 30 10 10 50
Prerequisites for the Course : Basic terms of Financial Management
The course aims :
Course Description
Objectives
1 To acquaint students with advanced treatment of various concepts and
tools/techniques used in Financial Management.
2 To highlight the importance of various decision making areas of financial
management.
3 To calculate value of the business using different techniques.
4 To acquaint students with advanced treatment of various concepts and
tools/techniques used in Financial Management.
On completion of the course, learner will be able to–
Course Description
Outcomes
CO1 Describe the basic concepts and decision making areas related Financial
Management.
CO2 Identify the appropriate valuation technique for a particular task.
CO3 Perform all the required calculations through relevant numerical problems
CO4 Analyze the value of a firm.
CO5 Evaluate impact of corporate financial restructuring on all stakeholders
Course context, Relevance,Practical Significance:
This course provides a brief introduction to the fundamentals of finance, emphasizing their
application to a wide variety of real-world situations spanning personal finance, corporate
decision-making, and financial intermediation.
Practical Significance:
It stresses the modern fundamentals of corporate financial decision making with special
reference to investment, financing and dividend distribution. The course develops distinctive
conceptual frameworks and specialised tools for solving real world financial problems at both
the individual and corporate level.
Course Contents:
Unit and Contents Lecture
Chapter Hours
Goals and governance of the firm: Corporate Investment and
1 5
Financial Decisions (Investment decisions and financing decisions),

24
 Goals of the corporations.
Corporate Governance: Concept of corporate governance, Criteria
for good corporate governance, Corporate governance (Clause 49
Listing Agreement), Models of corporate governance
Business Valuation: Concept of Valuation, Different Concept of
Value – Book Value, Market Value, Intrinsic Value, Liquidation
Value, Replacement Value, Salvage Value and Fair Value.
2 8
Major approaches to valuation of business –
Asset based, Earning based, Market value based, Fair value based.
EVA and MVA
Valuation of Intangible assets: Patents, trademarks, copyrights and
3 licenses; Franchises; Brands, WACCVs Flow to equity method. 5
(Theory only)
Dividend Decisions: Meaning, Types of Dividend, Important
Considerations in Dividend Policy, Theories on Dividend Policies
4 6
(Walter‟s Approach, Gordon‟s Approach and Modigliani-Miller‟s
Approach)
Corporate Restructuring: Concepts, Reasons for restructuring, broad
areas of restructuring, Techniques of corporate restructuring –
Expansion technique, divestment technique, other techniques,(
Different Methods Of Restructuring – Joint Ventures – Sell Off And
5 6
Spin Off – Divestitures – Equity Carve Out – Leveraged Buy Outs
(LBO) – Management Buy Outs (MBO) - Limited Liability
Partnership (LLP), Master Limited Partnership (MLP)), Financing
of Mergers- Exchange ratios Strategies for restructuring.
Course Mapping
Unit and Bloom’s CO Mapped PO Mapped PSO Mapped
Chapter Taxonomy Level
1 1,2 1,2 1.2,9,10 1
2 1,2,3 1,2,3 1,2,3,4 1,2
3 1,2,3 1,2,3 1,2,3,4. 1,2
4 1,2,3 1,2,3 1,2,3,4,5 1,2
5 4,5 4,5 1,2,3,4,10 1,2
References Books
1. Pitabas Mohanty ,Business Valuation, Text and Cases: Taxmann publication
2. Tim Kollar, Jack Murrin , Valuation Measuring and Managing the Value of
Companies (Wiley Finance) – McKinsey and Co.
3. Khan and Jain , Financial Management by TATA McGraw Hill

Text Books
1. Aswath Damodaran ,Corporate Finance, Theory and PracticeWiley Publication
2. Richard A Brealey, Stewart C Myers, FranklinAllen, PitabasMohanty ,Principles of
Corporate Finance by (Tata McGraw Hill.
Useful websites / Video
1. NSE
2. BSE
3. Institute of Cost Accountants
4. Institute of Chartered Accountants

Strength of CO - PO Mapping (Sample):Attainment of a PO depends both on the

attainment levels of associated COs of courses and the strengths to which it is mapped

25
• Each Course Outcome addresses a sub-set of POs to varying levels (strengths: 1- Low,2 –
Medium, 3 - Strong).
Strength of CO-PO/PSO Mapping
Strength of PO PSO
COs 1 2 3 4 5 6 7 8 9 10 1 2
CO1 2 2 - - - - - - 1 1 2 -
CO2 2 2 2 2 - 1 - - - - 1 1
CO3 2 1 2 2 1 1 - - - - 2 1
CO4 2 3 3 3 2 1 - - 1 2 2 2
CO5 3 3 3 3 2 1 - - 2 2 2 2

26
 K.K.Wagh Institute of Engineering Education and Research, Nasik
Department of Management Studies
S. Y. MBA (Autonomous Syllabus 2022 Course - Finance Group)

Course Code MBA22 3 010-F

Course Name S10 Derivatives Market
Group of Course DEC
Teaching Scheme and Credits L T Laboratory Credits
Weekly Working Hrs 02 -- -- 2+0+0=2
Assessment Scheme In Sem End Sem Continuous Total
Exam Exam Assessment
CA I CA II
-- 30 10 10 50
Prerequisites for the Course : Basic knowledge of technical analysis of financial markets
The course aims :
Course Description
Objectives
1 To develop an understanding of financial derivatives and the institutional
structure of the derivative markets.
2 To highlight the role of financial derivatives in the modern capital
markets, in particular for risk management.
3 To demonstrate application for hedging, speculation and arbitrage for
Financial Derivatives.
4 To acquire the knowledge about the mechanism, valuation and trading
strategies of derivative market.
5 To examine trading strategies in the volatile market.
On completion of the course, learner will be able to–
Course Description
Outcomes
CO1 Acquaint knowledge of the range of financial and financial related risks
facing organizations.
CO2 Discuss the approach to risk management through risk identification, risk
measurement and risk management (or mitigation)
CO3 Demonstrate an understanding of pricing forwards, futures and options
contracts
CO4 Illustrate the application of financial derivative instruments for hedging,
trading and arbitrage purposes
CO5 Design trading strategies in the volatile market.
Course context: Course context, Relevance, Practical Significance:
Relevance: The objective of this course is to enable the students to acquaint with the concept,
use of forwards, futures, swaps, options, and related financial derivatives for hedging,
arbitrage, and speculation in the global environment.
Practical Significance: To gain the intuition and to provide the necessary skills for pricing
and hedging of derivative securities, and for using them for investment, risk management,
and prediction purposes.

27
Course Contents:
Unit and Contents Lecture
Chapter Hours
Introduction to derivatives:
Defining derivatives and derivative markets, Spot v/s Derivatives
markets, Types of Financial Derivatives: Forward, Futures, Options,
Swaps, Uses of derivatives,
1 Derivatives Market: 6
International and Indian derivatives market, Derivative exchanges,
Trading system and types of traders, Trading process, online
trading, Clearing and settlement system, Regulatory framework of
derivatives market in India.
Forward Contracts:
Meaning, purpose, advantages and problems, Pricing of commodity
forward contracts, Interest rate forwards
Future Contracts:
2 6
Meaning, difference between forward and future contracts,
Specifications of future contracts, Closing the position, Margins and
marking-to-market, Cost of Carry Models, Price quotes, settlement
price, open interest, Types of orders
Risks in Derivatives :
Defining and managing risk, Upside and downside risks,
Commodity price risk, Interest rate risk, Approaches to risk
3 management 6
Hedging, Speculation and Arbitrage using Futures:
Basis risk. Factors affecting basis risk, Single stock futures and
Stock Index Futures, Commodity futures.
Fundamentals of Options:
Options issued by corporations (introduction), Meaning of options
contract, options terminologies, Moneyness in options (ITM, ATM,
OTM), Factors affecting Options premium, Exchange traded options
Call and Put options. Options Trading Strategies: Uncovered,
4 6
Covered, Spread, Combination
Put-Call Parity: Risk free security, Put-call relationship
Binomial Options Pricing Model: Binomial Options Pricing
model for call and put options, Single period and two-period
binomial options pricing model
Black-Scholes Options Pricing model:
Stock price behavior, Assumptions in Black-Scholes model, Black-
Scholes model for pricing call and put options
Greeks in Options (only theory):
5 Risks in options trading, Characteristics of options hedging, Greeks 6
in options hedging: delta, gamma, theta, vega, rho.
SWAPS (Only theory):
Swaps: meaning, types, terminologies Forward swaps, Swaptions,
Equity swaps, Commodity swaps
Course Mapping
Unit and Bloom’s CO Mapped PO Mapped PSO Mapped
Chapter Taxonomy Level
1 1,2,3 1,2,3,4 1,2,3,4,5,6,9,10 2
2 1,2,3,4,5 1,2,3,4 1,2,3,4,5,6,9,10 2
3 1,2,3,4,5 1,2,3,4 1,2,3,4,5,6,9,10 2

28
 4 1,2,3,4,5 1,2,3,4 1,2,3,4,5,6,9,10 2
5 1,2,3,4,5 1,2,3,4,5 1,2,3,4,5,6,9,10 2
References Books
1. ND Vohra, B.R.Bagri , Futures & Options, McGraw Hill Education
2. Don. M. Chance, Robert, Derivatives & Risk Management Basics, Cengage Learning
3. S.L.Gupta, Financial Derivatives, PHI Learning
Text Books
1. A.N.Sridhar, Futures & Options, Shroff Publishers & Distributors Pvt. Ltd.
2. John C. Hull, Shankarshan Basu, Options, Futures & Other Derivatives, Pearson

e Resources:
1. NSE and BSE, SEBI, FMC, RBI Websites
2. NCFM Derivatives (Dealers) Module
3. NCFM Currency Derivatives Modules
Strength of CO - PO Mapping (Sample):Attainment of a PO depends both on the
attainment levels of associated COs of courses and the strengths to which it is mapped
• Each Course Outcome addresses a sub-set of POs to varying levels (strengths: 1- Low,2 –
Medium, 3 - Strong).
Strength of CO-PO/PSO Mapping
Strength of PO PSO
COs 1 2 3 4 5 6 7 8 9 10 1 2
CO1 3 2 3 3 1 2 - - 3 2 1 3
CO2 3 2 3 3 1 2 - - 3 2 1 3
CO3 3 2 3 3 1 2 - - 3 2 1 3
CO4 3 2 3 3 1 2 - - 3 2 1 3
CO5 3 2 3 3 1 2 - - 3 2 1 3

29
 K.K.Wagh Institute of Engineering Education and Research, Nasik
Department of Management Studies
S. Y. MBA (Autonomous Syllabus 2022 Course - Finance Group)

Course Code MBA22 3 011-F

Course Name S11 Investment Analysis and Portfolio Management
Group of Course DEC
Teaching Scheme and Credits L T Laboratory Credits
Weekly Working Hrs 02 -- -- 2+0+0=2
Assessment Scheme In Sem End Sem Continuous Total
Exam Exam Assessment
CA I CA II
-- 30 10 10 50
Prerequisites for the Course : Basic mathematical knowledge is required
The course aims :
Course Description
Objectives
1 To acquaint students with basic concepts related to Investment and
Portfolio Management.
2 To analyse the risk and return on investment using various concepts
covered in the syllabus.
3 To demonstrate the knowledge of development of investment portfolio
through modern portfolio theories, which is effective, budget inclusive
and ethical.
4 To review briefly fundamental analysis and technical analysis.
5 To design optimal portfolio to diversify the risk and get good return
On completion of the course, learner will be able to–
Course Description
Outcomes
CO1 Define meaning and objectives of portfolio management and financial
assets and markets.
CO2 Interpret meaning, components and computation of return and risk.
CO3 Examine the knowledge of development of investment portfolio through
modern portfolio theories, which is effective, budget inclusive and ethical
CO4 Appraise briefly fundamental analysis and technical analysis.
CO5 Experiment the ability to take investment decisions through proper
evaluation of all available investment alternatives critically.
Course context, Relevance, Practical Significance:
Relevance: Managing the investment and understanding the financial markets and
performance.
Practical Significance: Able to understand portfolio construction its approaches and the
reasons and process of portfolio construction of financial instruments.
Course Contents:
Unit and Contents Lecture
Chapter Hours
1 Investment: Meaning, Nature and Scope, Various investment
avenues –financial and non-financial. The Investment Environment; 6
Investments Vs. Speculation and Gambling.

30
 Security Analysis: Fundamental Analysis; Economic, Industry and
Company Analysis; Technical analysis – basic concepts. Various
technical tools and charts like RSA, RSI, MACD, Oscillators,
Japanese candle sticks etc. Various Patterns, Dow Theory and Elliot
wave Theory). Efficient Market Theory: Meaning. Forms of Market
Efficiency, Efficient Market Hypothesis vs. Fundamental and
Technical Analysis
2 Risk and Return Analysis: Concepts of Risk and Return,
Diversification of Risk, Investment Risks–Interest Risk, Market
Risk, Inflation Risk, Default Risk, etc; Risk-return trade off.
Measurement of historical risk and returns. Expected risk and
6
returns.
Techniques of Risk Measurement and their application: Concept of
Beta, Classification of Beta-Geared and Ungeared Beta, Project
Beta, Portfolio Beta, Securities Market line, Capital Market Line
3 Portfolio Analysis and Selection: Concept of portfolio and
portfolio management: Meaning, Types of Portfolio Risks,
Diversification of Risks, Selection of Optimal Portfolio.
Markowitz Portfolio Selection Model: Efficient set of portfolios,
Mean Variance Criteria (MVC) and Portfolio Selection, Capital 6
Asset Pricing Model (CAPM): Meaning, Assumptions and
Limitations of CAPM. Sharpe-The Single Index Model: Measuring
security risk and return, Measuring Portfolio Risk and Return.
Factor Models and Arbitrage Pricing Theory
4 Portfolio Construction, Revision and Evaluation: Formulating the
portfolio strategy- active, passive strategies, Formula plans. Steps in 6
portfolio creation. Active and passive portfolio management.
5 Portfolio Revision: Meaning and need of Portfolio Revision,
Constraints in Portfolio Revision, Revision Strategies.
Portfolio Evaluation: Measures of return, Sharp‟s measures, 6
Treynor measure, Jensen‟s differential return approach, Fama
portfolio decomposition
Course Mapping
Unit and Bloom’s CO Mapped PO Mapped PSO Mapped
Chapter Taxonomy Level
1 1,2,3 1 1,2,3,4,6,9,10 1,2
2 1,2,3 1,2 1,2,3,4,5,6,9,10 1,2
3 1,2,3,4 1,2,3,4 1,2,3,4,5,6,9,10 1,2
4 1,2,3,4,5 1,2,3,4,5 1,2,3,4,5,6,9,10 1,2
5 1,2,3,4,5 1,2,3,4,5 1,2,3,4,5,6,9,10 1,2
Reference Books:
1. Investment Analysis and Portfolio Management – Reilly –Thamson / Cengage
Learning.
2. Punithavathy Pandian – Security Analysis and Portfolio Mgmt. – Vikas Publishing.
3. Fischer and Jordan- Security Analysis and Portfolio Management (Prentice-Hall
Text Books:
1. Bhalla, V.K.-Investment Management; Security Analysis and Portfolio Management, S.
Chand and Co. Ltd.
2. Chandra Prasanna-Investment Analysis and Portfolio Management, Tata McGraw Hill,

31
 New Delhi.

e Resources:
1. Modules -https://nptel.ac.in/courses/110/105/110105035/
2. https://www.investing.com/, https://www.moneycontrol.com/,
3. Parikh A - Exploring Efficient Market Hypothesis and Excess Returns: An Empirical
Study across Different Segments of Indian Equity Market (Archers and Elevators
Publishing House)
4. Banz, R.W. (1981), ―The relationship between return and market value of common
stocks‖,Journal of Financial Economics (9), 3-18.
Useful Websites / Video:
1. https://www.nseindia.com/, BSE, SEBI, FMC, RBI Websites
2. Personal Capital- https://www.personalcapital.com/wealth-management
Strength of CO - PO Mapping (Sample):Attainment of a PO depends both on the
attainment levels of associated COs of courses and the strengths to which it is mapped
• Each Course Outcome addresses a sub-set of POs to varying levels (strengths: 1- Low,2 –
Medium, 3 - Strong).
Strength of CO-PO/PSO Mapping
Strength of PO PSO
COs 1 2 3 4 5 6 7 8 9 10 1 2
CO1 3 2 3 3 1 1 - - 2 1 2 1
CO2 3 2 3 3 1 1 - - 2 1 2 1
CO3 3 2 3 3 1 1 - - 2 1 2 1
CO4 3 2 3 3 1 1 - - 2 1 2 1
CO5 3 2 3 3 1 1 - - 2 1 2 1

32
 K.K.Wagh Institute of Engineering Education and Research, Nasik
Department of Management Studies
S. Y. MBA (Autonomous Syllabus 2022 Course - Finance Group)

Course Code MBA22 3 012-F

Course Name S12 Banking and Insurance
Group of Course DEC
Teaching Scheme and Credits L T Laboratory Credits
Weekly Working Hrs 02 -- -- 2+0+0=2
Assessment Scheme In Sem End Sem Continuous Total
Exam Exam Assessment
CA I CA II
-- 30 10 10 50
Prerequisites for the Course : Basic knowledge about financial terms.
The course aims to:
Course Description
Objectives
1 To acquaint the students about the basics of Banking and Insurance
2 To describe the commonly used technologies in Banking and Insurance.
3 To compare the functionality of the Bank and Insurance companies
4 To get acquainted with the current and emerging trends in the Banking
and insurance sector.
5 To review both the sector to discover potential opportunities
On completion of the course, learner will be able to–
Course Description
Outcomes
CO1 Explain the basics of Banking and Insurance sector.
CO2 Review banking and insurance products available in the market.
CO3 Describe the role of regulatory authorities for both the sector.
CO4 Compare the operations of banking and insurance sector.
CO5 Explore the potential opportunities and challenges in both the sector.
Course context, Relevance, Practical Significance:
Relevance:
To know and evaluate both the sector for implementing financing decisions in any
organization.
Practical Significance:
To know the functions and operations of both the sector is essential for managing finance
department with practical hands on approach with different modern technologies of Banking
and Insurance.
Course Contents:
Unit and Contents Lecture
Chapter Hours
Introduction to Banking: Basic Concepts, Types of Banks and
Banking, Emergence of Banks – Global and Indian Perspective,
Role of Banks as important Aids to Trade, Functions of Banks,
1 6
Contribution in GDP and effect on Indian Economy, Role Banking
in India pre and post-independence, Banking in post 1991 Reforms,
Role of foreign players in Indian Banking.

33
 Regulatory Framework: Banking Regulation Act, RBI Act, SEBI,
IRDA, RBI regulations with regard to Nationalized and Cooperative
Banks, Private Banks, Foreign Banks.
Funding and Recovery: Sector Specific funding, short term and
long term loans, MSME funding, Mortgage, Pledge and
2 6
Hypothecation, Recovery of loans, Non- Performing Assets, Effect
of NPA on bank‟s profitability, Provision for NPAs.
Concepts in Banking and Accounting of transactions:
Accounting in banks, Final Accounts of Banks, Management of
3 Assets and Liabilities, Provision for NPAs, Income Recognition and 6
Asset Classification Norms, Electronic Banking, RTGS, ATM,
MICR, OCR, OMR, DATANET
Insurance: Meaning of insurance, Basic terminology used in
Insurance, Meaning of risk and types of risk, management of risks –
loss minimization techniques. Scope of insurance, Benefits of
4 6
insurance, Various types of Insurance (Life, General, Health),
importance of insurance. Key challenges of Indian Insurance
Industry, role of insurance in economic development of India
Principles of Insurance: Meaning, importance and applicability of
the principle of insurable interest – the principle of indemnity – the
principle of subrogation – the principle of contribution –principle of
utmost good faith – the relevance of proximate cause – the
5 6
insurance contract. Disclosure principle.
Role and Functions of IRDA, Introduction to underwriting,
Reinsurance: Meaning and type of reinsurance, Indian Insurance
market.
Course Mapping
Unit and Bloom’s CO Mapped PO Mapped PSO Mapped
Chapter Taxonomy Level
1 1,2,3 1,2,3 1,2,4,5,6,9,10 1,2
2 1,2,3,4,5 1,2,3,4,5 1,2,3,4,5,6,9,10 1,2
3 1,2,3 1,2,3 1,2,4,5,6,9,10 1,2
4 1,2,3,4,5 1,2,3,4,5 1,2,3,4,5,6,9,10 1,2
5 1,2,3,4,5 1,2,3,4,5 1,2,3,4,5,6,9,10 1,2
References Books
1. Investment Analysis and Portfolio Management – Reilly –Thamson/ Cengage
Learning.
2. Williams, Smith and Young, Risk Management and Insurance, McGraw Hill
International Edition.
3. Karam Pal, B S Bodla and M C Garg, Insurance Management, Deep and Deep
Publications Limited, 1st Edition, 2007.
Text Books
1. Dr. E B Khedkar and Dr. D. B. Bharati ,Banking Concepts and Operations by
Himalaya
2. Padmalatha Suresh ,Management of Banking and Financial Services, 3e, Pearson
Publication
3. D.D. Chaturvedi, Banking and Insurance, Scholar Tech Press
Codes / Handbooks:
1. Guidelines of regulatory authorities.
e Resources
1. https://www.investopedia.com/

34
 2. IIBF-https://www.iibf.org.in/
3. NIBM- https://www.nibmindia.org/
Useful websites / Video
1. RBI- https://www.rbi.org.in/
2. IRDA-https://www.irdai.gov.in/
Strength of CO - PO Mapping (Sample):Attainment of a PO depends both on the attainment
levels of associated COs of courses and the strengths to which it is mapped
• Each Course Outcome addresses a sub-set of POs to varying levels (strengths: 1- Low,2 –
Medium, 3 - Strong).
Strength of CO-PO/PSO Mapping
Strength of PO PSO
COs 1 2 3 4 5 6 7 8 9 10 1 2
CO1 3 2 2 3 2 1 - - 2 1 2 1
CO2 3 2 2 3 2 2 - - 2 1 2 1
CO3 3 2 2 3 2 1 - - 2 1 2 1
CO4 3 2 2 3 2 2 - - 2 1 2 1
CO5 3 2 2 3 2 2 - - 2 1 2 1

35