Veer Narmad South Gujarat UniversityPage 39 of 102 Veer Narmad South Gujarat University 302 –...

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Veer Narmad South Gujarat University

301 – Entrepreneurship Development

Second Year BBA(Semester3) With Effect from June 2020

Objective of the course:

This course provides students with a solid introduction to the entrepreneurial process of

creating new businesses, role of Creativity and innovation in Entrepreneurial start-ups, manage

family-owned companies, context of social innovation and social entrepreneurship and issues

and practices of financing entrepreneurialbusinesses.

Teaching Pedagogy:

Lectures, Guest Lectures, Case Study, Presentations, Group Assignments

Unit-1EntrepreneurialManagement (20%)

The evolution of the concept of entrepreneurship, John Kao’s Model on Entrepreneurship,

Idea Generation, Identifying opportunities and Evaluation; Building the Team / Leadership;

Strategic planning for business; Steps in strategic planning, Forms of ownership – Sole

proprietorship; partnership; limited liability partnership and corporation form of ownership;

advantages/disadvantages, Franchising; advantages/disadvantages of franchising; types of

franchise arrangements; franchise contracts; franchise evaluation checklist, Financing

entrepreneurial ventures; Managing growth; Valuation of a new company; Harvesting and Exit

Strategies; Corporate Entrepreneurship

Unit-2 Entrepreneurship, CreativityandInnovation (20%)

Stimulating Creativity; Organizational actions that enhance / hinder creativity, Managerial

responsibilities, Creative Teams; Sources of Innovation in Business; Managing Organizations

for Innovation and Positive Creativity

Unit-3SocialEntrepreneurship (20%)

Introduction to Social Entrepreneurship; Characteristics and Role of Social Entrepreneurs;

Innovation and Entrepreneurship in a Social Context; Start-Up and Early Stage Venture Issues

in creating and Sustaining a Non-profits Organization; Financing and Risks; Business Strategies

and Scalingup

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Unit-4 Family BusinessandEntrepreneurship (20%)

The Entrepreneur; Role and personality; Family Business: Concept, structure and kinds of

family firms; Culture and evolution of family firm; Managing Business, family and

shareholder relationships; Conflict and conflict resolution in family firms; Managing

Leadership, succession and continuity; women's issues in the family business;

Encouraging change in the family business system

Unit-5 Financing theEntrepreneurialBusiness (20%)

Arrangement of funds; Traditional sources of financing, Loan syndication, Consortium

finance, role played by commercial banks, appraisal of loan applications by financial

institutions, Venture capital

Suggested Readings

Burns,P.(2001).Entrepreneurshipandsmallbusiness.NewJersey:Palgrave.

Drucker, P. F. (2006). Innovation and entrepreneurship: Practice and

principles. USA:Elsevier.

Gersick, K.E., Davis, J.A., Hampton, M.M., &Lansberg, I. (1997) Generation to

generation: Life cycles of the family business. Boston: Harvard Business

School Press.

Hisrich, R., & Peters, M. (2002). Entrepreneurship. New Delhi: Tata McGrawHill.

Holt, D. H. (2004). Entrepreneurship new venture creation. New Delhi:

Prentice Hall ofIndia.

Kaplan, J. (2004). Patterns of entrepreneurship.Wiley.

Khandwalla, P.(2003). Corporate creativity. New Delhi: Tata Mc.GrawHill.

Mullins, J. (2004). New business road test. New Delhi:PrenticeHall.

Nicholls,A.(Ed.).(2006).Socialentrepreneurshipnewmodelsofsustainable

social change. OxfordUniversityPress.

Prahalad,C. K. (2006). Fortune at the bottom of the pyramid ,eradicating

poverty through profits. WhartonschoolPublishing.

Scarborough &Zimmerer, Effective SmallBusinessManagement

Stevenson, H. (Ed.). (2007). Perspective on entrepreneurship.

Boston:Harvard BusinessPress.

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302 – Business Start-ups and Innovation

Second Year BBA(Semester3) With Effect from June2020

Objectives of the course:

To make students aware about the basic steps and tasks required to start up a

business and for the creation of a new venture – idea tolaunch

To introduce future managers/entrepreneurs towards various ways to generate

innovative ideas inbusiness

Teaching Pedagogy

Lectures, Guest Lectures, Case Study, Presentations, Group Assignments

Course Content:

Unit 1: Location of an Enterprise and Steps for Starting aSmallEnterprise (25%)

Introduction, need for enterprise location, Importance of enterprise location, steps in

enterprise location, Factors affecting location of enterprise, Selecting general area, Selection

of most economic site. Selection of a small scale enterprise, starting a small scale enterprise,

objective, registration of small scale enterprise, Infrastructure, Machinery, Raw Materials,

Finance, Marketing, Incentives.

Unit 2: Selection of Types of Ownership Organisation and Incentives and Subsidies (25%)

Introduction to ownership organisation, Sole Proprietorship – Meaning, Merits &

Limitations, Partnership Organisation – Meaning , basic features, Advantages of

partnership organisation, disadvantage, Joint stock company – Meaning, Salient

Features, Its advantages and disadvantages, Cooperatives – Meaning, Advantages

Anddisadvantages.

Meaning of Incentives, Subsidy, Controversies on the efficiency of incentives and

Subsidies, Need for Incentives, Schemes of Incentives and Subsidies in operations,

advantages of Incentives and subsidies, Problem of incentives and subsidies, Idea of

State and Central Government Scheme (as per currentbudget)

Unit 3: Innovations within FirmsandIncubation (25%)

Introduction to Innovation Management, Innovation–meaning, types of innovation, Sources

of Innovation, Models of innovation, Innovation as a management process, Managing

innovation within firms, Organizational characteristics that facilitate the innovation process,

Organizational structures and innovation, Role of individual in innovation process,

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Establishing an innovative environment, Role of IT systems and their impact on innovation.

Public and Private Incubation, History of business Incubators

Unit 4: Open Innovation andTechnologyTransfer (25%)

Introduction to open innovation and technology transfer, dominant economic perspective,

Technology Transfer, Process and model soft technology transfer, Limitations and barriers to

technology transfer, NIH syndrome, Internal organizational factors and inward technology

transfer, Identifying external technology, Managing the inward transfer of technology.

Suggested Readings:

Narayana R., (2011), Entrepreneurship, Third Edition, Cengage Learning India Pvt. Ltd, NewDelhi.

Paul T., (2010), Innovation Management and New Product Development, Fourth Edition, Pearson India Education Services Pvt.Ltd.

Vasant Desai, The Dynamics of Entrepreneurial Development And Management Entrepreneur, Planning For Future Sustainable Growth, Himalaya PublishingHouse

A Sahay, V Sharma, Entrepreneurship and New Venture Creation, ExcelBooks For More Reading:

Shlomo M., Seshadri D V R, (2012), Innovation Management: Strategies, Concepts and Tools for Growth and Profit, Sage Publication, NewDelhi.

Allan A., (2003), Innovation Management: Strategies, Implementation and Profits, Oxford University Press, NewDelhi.

Online resource For; Latest scheme of central Govt. -https://msme.gov.in/all-schemes

Latest Scheme of State Govt. -https://ic.gujarat.gov.in/msme-small.aspx

https://uk.sagepub.com/en-gb/eur/author/shlomo-maital

https://msme.gov.in/all-schemes

https://ic.gujarat.gov.in/msme-small.aspx

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303 – Banking, Insurance & Financial Services


Objective of the course

To equip students to the complex structure of the Banking, insurance and few

FinancialServicesSectorandenablethemtotakefinancialservicesavailable in

judiciousmanner

Teaching Pedagogy

Lectures, Guest Lectures, Seminars, Field Visit, Presentations, Audio Visual Material

Unit 1: IntroductiontoBanking (25%)

Basics of Banking: Basic Concepts in Banking - Banker-Customer Relationships – Know Your

Customer Guidelines - Negotiable instruments – Bankers’ Duties and Responsibilities - Types

of Customers & Various Types of Accounts - Deposit Products – Services Rendered by Banks

- Principles of Lending - Approach to Lending & Steps in Lending - Credit Management &

Credit Monitoring - Recovery & Modes of Recovery and Management of Non-Performing

Assets - Basics of Risk Management in Banks

Unit2:E-Banking (25%)

Electronic Banking: Current Trends and Role ofinformation& Communication Technology in

Banking - Core Banking Solutions vis-a-vis Traditional Banking - Banking Technology –

Alternate Delivery Channels – ATMs, Credit/Debit Cards/Mobile Banking / Internet Banking

etc - Electronic Funds Transfers – Real Time Gross Settlements (RTGS) & National Electronic

Funds Transfer (NEFT) - IT Security in Banks.

Unit 3:InsuranceServices (25%)

Insurance: Meaning – Nature and Importance, Insurance Regulation: IRDA Regulations –

Insurance Contract – Agent Norms.

Life Insurance: Life Insurance - Definitions of Life Insurance, Advantages of Life Insurance,

Essential Features of Life Insurance, Brief Introduction of Whole life policy and endowment

policy, procedure for the settlement of claims, nomination and assignment, annuity,

Mediclaim policy.

General Insurance: Concepts of Marine Insurance – Fire Insurance – Automobile Insurance –

Home Insurance – Medical Insurance – Social Security Insurance.

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Unit 4:MutualFundsAnd Other Services (25%)

Mutual Funds: Introduction, Types of mutual funds, Organization of mutual funds,

Regulation of Mutual Funds: Brief introduction to SEBI guidelines

Leasing and Hire Purchase: concepts of leasing, types of leasing – financial & operating

lease, direct lease and sales & lease back, single investor lease and leveraged lease,

Domestic lease and International lease. Hire purchase: concept, legal aspects of HP, financial

evaluation – the hirer’sview.

Venture Capital: Concept, history and evolution of VC, the venture investment process,

various steps in venture financing, incubation financing.

Suggested Readings:

1. Bhattacharya, H., Banking Strategy, Credit Appraisal and Lending Decisions, 2nd Edition,

Oxford University Press,2011.

2. Heffernan, S., Modern Banking, John Wiley and Sons,2005.

3. Imam, A., Principles and Practice of Life Insurance in India, Anmol Publisher,2011.

4. Indian Institute of Banking and Finance, Principles and Practices of Banking, 2nd Edition,

Macmillan India Ltd.,2012.

5. Maheshwari, S. N. and Maheshwari, S.K., Banking Law and Practice, Kalyani Publishers,

2005.

6. Mittal, R.K, Saini, A.K. and Dhingra, S., Emerging Trends in the Banking Sector, Macmillan

Publishers India,2008.

7. Muraleedharan, Modern Banking: Theory and Practice, PHI Learning,2009.

8. Rose P. and Hudgins, S., Bank Management and Financial Services, 7th Edition, Tata

McGraw-Hill,2010.

9. Suresh, P. and Paul, J., Management of Banking and Financial Services, 2nd Edition,

Pearson,2010.

10. Tripathy, M., Mishra, S. and Mishra, K.C., General Insurance Business Operations and

Decision Making, Cengage Learning,2009.

11. Varshney, P.N., Banking Law and Practice, Sultan Chand and Sons,2009.

12. Insurance Principles and Practice, byR.S.Sharma

13. Insurance Principles, Practice and Registration, by M.K.Ghosh& A. N.Agrawal

14. Indian Mutual Funds Handbook 5th Edition: A Guide for Industry Professionals and

Intelligent Investors by SundarSankaran(Author),2018

For Hire, Purchase and Venture Capital: M Y Khan: Financial Services (TMH)

https://www.amazon.in/s/ref%3Ddp_byline_sr_book_1?ie=UTF8&field-author=Sundar%2BSankaran&search-alias=stripbooks

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304–Marketing Management



To familiarize students with the marketing function in organizations. It shall equip

the students with understanding of the Marketing Mixelements.

To sensitize certain emerging issues in Marketing. The course shall use and focus on

Indian experiences, approaches andcases.

Pedagogy

Lectures, Power Point Presentation, Discussion, and case study

Course Content

Unit 1 IntroductionofMarketing (25%)

Nature, Scope and Importance of Marketing, Evolution of Marketing; Core marketing

concepts; Company orientation - Production concept, Product concept, Selling concept,

Marketing concept, Holistic marketing concept. Marketing Environment: Demographic,

economic, political, legal, socio cultural, technological environment (Indian context),

Segmentation, Levels of Market Segmentation, Basis for Segmenting Consumer Markets,

Targeting and Positioning Variables

Unit 2:BuyingBehaviour (25%)

A) Consumer Buying Behaviour: Meaning, Factors affecting consumer behaviour, buying

behaviour process (five steps).

(B) Industrial Buying Behaviour: Meaning, Difference between Consumer markets Vs.

Industrialmarket,FactorsaffectingIndustrialbuying,Buyingbehaviourprocess(eightsteps)

Unit 3:MarketingMix (30%)

Product Decisions: Definition, Product Classification, Product Line Decision, Product Mix

Decision, Concept of Product Life Cycle (PLC), PLC marketing strategies, Packaging

&Labelling.

Pricing Decisions: Determinants of Price, Pricing Methods (Non-mathematical treatment),

Discriminatory pricing

Promotion Mix: Promotional Mix Tools, Developing effective communication (eight Steps)

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Place (Marketing Channels): Channel functions, Channel Levels, Types of Intermediaries:

Types of Retailers& Their Marketing Decisions, Wholesalers& Their Functions, Marketing-

Logistics Decisions.

Unit 4: Introduction toDigitalMarketing (20%)

Evolution of Digital Marketing from traditional to modern era, Role of Internet, Emergence

of digital marketing as a tool, Drivers of the new marketing environment, Digital marketing

strategy, P.O.E.M. framework, Digital landscape, Digital marketing plan, Digital marketing

models, Introduction to social media marketing, penetration & characteristics.

Suggested Readings:

1. Kotler, P. & Keller, K. L., Marketing Management,Pearson.

2. Kotler, P., Armstrong, G., Agnihotri, P. Y., Principles of Marketing: A South Asian

Perspective,Pearson.

3. Ramaswamy,V.S. & Namakumari, S., Marketing Management, Global

Perspective-Indian Context, Macmillan Publishers IndiaLimited.

4. Zikmund, W.G. & D’ Amico, M., Marketing Management, Ohio South-Western

CollegePublishing.

5. Seema Gupta, Digital Marketing, McGraw Hill, 1stEdition -2017

6. Ian Dodson, The Art of Digital Marketing, Wiley India, LatestEdition

7. Puneet Singh Bhatia, Fundamentals of Digital Marketing, Pearson 1stEdition -

2017

8. VandanaAhuja, Digital Marketing Oxford University, Press LatestEdition

9. Philip Kotler, Marketing 4.0, Moving from Traditional to Digital, Wiley2017

10. Melissa S. Barker, Donald I. Barker, Nicholas F. Bormann, Debra Zahay, Mary Lou

Roberts, Social Media Marketing, A Strategic Approach, Cengage, LatestEdition

11. Online resource for Digital Marketing:SWAYAM

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305–Financial Management



To acquaint students with the techniques of financial management and their

applications for business decisionmaking.

Pedagogy

Lectures, Numerical, Power Point Presentation, Discussion, and corporate case study

Course Content

Unit 1 Introduction ofFinancialManagement (25%)

Meaning and Nature of Financial Management (FM), Finance and related disciplines, Scope

of Financial Management, Goals of FM: Profit Maximization, Wealth Maximization -

Traditional and Modern Approach, Functions of finance – Finance Decision, Investment

Decision, Dividend Decision and Liquidity Decision, Roles of a finance manager, Concept of

Time Value of Money: why people value money today?, concept of present value, future

value (Lump sum, simple annuity and growing annuity)

Unit 2: Long TermInvestmentDecision (30%)

Capital Budgeting –Nature and meaning of capital budgeting, Principles and Techniques,

Estimation of relevant cash flows and terminal value, Evaluation techniques - Accounting

Rate of Return, Net Present Value, Internal Rate of Return, Net Terminal Value, Profitably

Index Method and Pay Back Period.

Unit 3: Dividend PolicyandLeverage (20%)

The irrelevance of dividends: General, MM hypothesis, Relevance of dividends: Walter's

model, Gordon's model, types of dividend dates – Ex date, due date, announcement date,

Overview on effect of dividend announcement on stock prices, Leverage Analysis: Operating

and Financial Leverage, Combined leverage.

Unit 4: Introduction toDigitalMarketing (25%)

Working Capital Management: Meaning, factors affecting working capital, Operating cycle

and cash cycle, determination of working capital requirement

Management of Cash - Preparation of Cash Budgets (Receipts and Payment Method only),

Cash management technique.

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Receivables Management – Objectives, Credit Policy, Cash Discount, Debtors Outstanding

and Ageing Analysis, Costs - Collection Cost, Capital Cost, Default Cost, Delinquency Cost.

Suggested Readings:

M.Y. Khan & P.K. Jain, Financial Management - Text Problem and Cases, Tata

McGraw Hill Publishing Co.Ltd.

I. M. Pandey: Financial Management - Theory and Practices, Vikas PublishingHouse.

R. P. Rustogi, Financial Management - Theory Concepts and Practices, Taxmann

Publication.

R.A. Brealey, S.C. Myers, F. Allen& P. Mohanty, Principles of Corporate Finance,

McGraw Hill HigherEducation

J.V. Horne & J.M. Wachowicz, Fundamentals of Financial Management, PrenticeHall

Page 47 of 102


306 – Human Resource Management



The objective of this course is to help the students to develop an understanding of the

concept & techniques of essential functions of human resource management.

Teaching Pedagogy:

Lectures, Guest Sessions, Group Work, Role Play, Seminars, Case Studies

Course Content

Unit 1: HumanResourceManagement (25%)

Human Resource Management: Concept, Functions, roles, skills & competencies, HRD-

definition, goals and challenges. The changing environment of HRM – globalization,

cultural environment, technological advances, workforce diversity, corporate downsizing,

changing skill requirement, HRM support for improvement programs Work life balance,

HR role in strategy formulation & gaining competitive advantage. HRM issues in Indian

Organizations

Unit 2: HumanResourcePlanning (25%)

Human Resource Planning: Process, Forecasting demand & supply, Skill inventories, Brief

Idea of HRIS (Human Resource Information System), succession planning, Job analysis –

Uses, methods, Job description & Job specifications. Recruitment, Selection &

Orientation: internal & external sources, e-recruitment, selection process, orientation

process.

Unit 3: Training, Career PlanningandCompensation (25%)

Training: Concept, Needs, Systematic approach to training, Methods of training.

Management development: Concept & Methods. Performance management system:

concept, uses of performance appraisal, performance management methods, factors that

distort appraisal, appraisal interview. Career planning: career anchors, career life stages.

Compensation: Steps of determining compensation, job evaluation, components of pay

structure, factors influencing compensation levels, wage differentials & incentives, profit

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sharing, gain sharing, employees’ stock option plans, Brief introduction of social security,

health, retirement & other benefits.

Unit IV: Industrial Relations &CollectiveBargaining (25%)

Industrial Relations: Introduction to Industrial Relations, Trade unions role, types,

functions, problems, industrial dispute- concept, causes & machinery for settlement of

disputes- grievance, concepts, causes & grievance redressal machinery, discipline-

concept, aspect of discipline & disciplinary procedure, Collective bargaining- concept,

types, process, problems, essentials of effective collective bargaining .

Suggested Readings:

De Cenzo, D.A. & Robbins: Fundamentals of Human Resource Management, New

York: John Wiley&Sons.

Dessler, G: Human Resource Management,Pearson.

Monappa&Saiyaddin: Personnel Management, Tata McGrawHill

Rao, V.S.P.: Human Resource Management- Text and Cases, ExcelBooks

R. Wayne Mondy&Rober M. Noe: Human Resource Management,Pearson

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401 – Ethics & Corporate Social Responsibility

Second Year BBA(Semester4) With Effect from AY2020-21


To familiarize the students with the knowledge of ethics, emerging trends in good

governance practices and corporate social responsibility in the global and Indian

context.

Pedagogy

Lectures, Power Point Presentation, Discussion, and case study

Course Content

Unit-1Business Ethics (15%)

The concept of ethics, ‘ethics’ and related connotations, business values and ethics, concept of

business ethics, various approaches to business ethics, ethical theories, the concept of

corporate ethics, benefits of adopting ethics in business, code of ethics.

Unit-2 ManagementofEthics (30%)

Ethics analysis [Hosmer model], Ethical dilemma, Ethics in practice, ethics for managers, Role

and function of ethical managers, the organizational size, profitability and ethics, Cost of ethics

in Corporate ethics evaluation. Business and ecological / environmental issues in the Indian

context and case studies

Unit-3 Theory of Ethics andenvironmentalethics (15%)

Introduction, theory of egoism and subjectivism, Cultural relativism, approaches to

environmental issues, opposition to green environment, ROI of sustainable environmental

responsibility

Unit-4 Corporate SocialResponsibility(CSR): (30%)

Meaning, corporate philanthropy, CSR-an overlapping concept, corporate sustainability

reporting, CSR through triple bottom line, CSR and business ethics, CSR and corporate

governance, environmental aspect of CSR, CSR models, drivers of CSR, global reporting

initiatives, major codes on CSR initiatives in India

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Unit-5 Corporate Social ResponsibilityandGovernance (10%)

Strategies for CSR - Challenges and implementation, Evolution of corporate governance,

Governance practices and regulation, Structure and development of boards, Role of capital

market and government, Governance ratings

Suggested Reading:

1. Mallin, Christine A., Corporate Governance (Indian Edition), Oxford University Press,

NewDelhi.

2. O. C. Ferrell, John Fraedrich, and Ferrell: Business Ethics 2009 Update: Ethical Decision

Making and Case, Cengage Learning,2009.

3. Corporate Social Responsibility: An Ethical Approach - Mark S.Schwartz

4. Blowfield, Michael, and Alan Murray, Corporate Responsibility, Oxford UniversityPress.

5. Francesco Perrini, Stefano, and Antonio Tencati, Developing Corporate Social

Responsibility-A European Perspective, EdwardElgar

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402–Managementof MSMEs

Second Year BBA(Semester 4) With Effect from AY2020-21


To teach aspiring entrepreneurs/mangers way to deal with issues faced by small

businessowners.

To make students understand the planning necessary to create a dynamic and effective

businessplan.

Pedagogy

Lectures, Power Point Presentation, Discussion, and small business case study

Course Content

Unit 1 Introduction to Small Scale IndustriesandEnterprise (25%)

Concept and definition of Micro, small and Medium enterprise, Inception of SMEs or filing of

Memoranda by MSMEs, Evolution of MSME, Classification, objectives and characteristics of

Small Scale Industries, Scope and trends of small enterprises in India, Small Scale Industries

and Gandhiji, Small Business - The Driving force for National Growth, Classification of

Enterprises.

Unit 2: Challenges and OpportunitiesofMSMEs (30%)

Advantages of MSMEs and their role and significance in economic development, Role of

Government in promoting SSI in India, Policies for MSMEs and Scope of MSMEs in India,

Challenges and Opportunities of MSMEs in the current scenario, Problems of and Prospects of

SSI/ MSMEs, Performance of MSME/ SSI Sector, Pattern of Growth of MSMEs..

Unit 3: Financing Small Industries and ManagingIntellectualProperty (25%)

Financing Small Industries, Introduction and types of Intellectual property, Patents-

Introduction, Expiry of patent and patent extensions, Trademarks-Introduction, Duration of

registration, infringement and passing off, registered designs, Copyright- Introduction, remedy,

Counterfeit goods and IP.

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Unit 4: GlobalizationofMSMEs (20%)

Concept of Globalization and Liberalization, Impact of Liberalization and globalization on

MSMEs, Some issues in the context of Vitalization of MSMEs for growth and development, Role

of SSI/ MSMEs in a global economy, Future Growth of Global SMEs.

SuggestedReadings:

Vasant Desai, The Dynamics of Entrepreneurial Development And Management

Entrepreneur, Planning For Future Sustainable Growth, HimalayaPublishing

PoornimaM.Charantimath, Entrepreneurship Development & Small BusinessEnterprises

– Second Edition, Pearson

A Sahay, V Sharma, Entrepreneurship and New Venture Creation, ExcelBooks

Narayana R.,(2011), Entrepreneurship, Third Edition, Cengage Learning India Pvt. Ltd,

NewDelhi.

Paul T., (2010), Innovation Management and New Product Development, Fourth Edition,

Pearson India Education Services Pvt.Ltd.

VasantDesai,Management of a small scale- industry, HimalayaPublishing

Vasant Desai, Small scale industries and entrepreneurship , HimalayaPublishing

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403 – Introduction to Taxation



Acquaint the students with the tax structure for individuals and corporates and also

its implications forplanning

Teaching Pedagogy:

Lectures, Guest Lectures, Seminars

Course Content:

Unit1 (20%)

Income tax concepts: Previous Year, Assessment Year, Person, Assessee, Income (including

agricultural income), Residential Status and their incidence of tax, Gross Total Income, Total

Income; Income which do not form part of total income, Tax Evasion, Tax Avoidance.

Unit2 (20%)

Computation of Income under the head Salary

Unit3 (20%)

Computation of Income under the Head: House Property and Profits and gains from Business

or Profession, Computation of Income under the Head: Capital gains and Income from other

sources

Unit4 (20%)

Clubbing of Income, Set-off and carry-forward of losses, Deductions from gross total income

as applicable to an individual and Business Units; Computation of total income and tax

liability of an individual and Business Units, Procedure for assessment: E-filing of return

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Unit5 (20%)

Tax Structure of India (Indirect Taxes) Goods and Service Tax, Introduction and concept Dual

GST, advantages of GST, Present Indirect tax structure V/s GST (Shorts Comings and

Challenges), Definitions (Selected - Goods, Services, CGST, IGST, Person, Works Contract, Places

of Business, Aggregate turnover, Business, Supply, Composite Supply, Mixed Supply),

Composition levy and levy and Collection

Text Books:

1. Singhania, V.K. Student Guide to Income Tax. TaxmannPublications Pvt. Ltd. (Latest ed.) 2. Ahuja&Gupta, Simplified Approach to Corporate Tax, Flair Publications Pvt. Ltd (Latested.)

References:

1. Ahuja& Gupta. Simplified Approach to Income Tax Flair, Publications Pvt.Ltd. 2. Mahesh Chandra &Shukla, D.C. Income Tax Law & Practice PragatiPublications. 3. Goyal, S.P. Tax Planning and Management. SahityaBhawanPublications. 4. Singhania, V.K .Student Guide to Income Tax. (University ed.). TaxmannPublications Pvt. Ltd. 5. PoddarAvinash S : Glimpses of GST , CCH India – A Wolter KluwerBusiness 6. Batra Ashok, GST Law and Practice, CCH India– A Wolter KluwerBusiness 7. Datey V S, GST Ready Reckoner, Taxmann 10.Mohan Rajat Illustrative Guide to GST, Bharat LawHouse

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404 – International Business Environment



To get the students acquainted with the present economic environment in India

andabroad.

To enable the students understand the various issues involved in the macro

management of theeconomy

Teaching Pedagogy:

Lectures, Presentations, Group Projects, Group Discussions

Unit 1: Introductionto Globalization (20%)

Globalization: Introduction to Globalization, What is globalization, the globalization of Markets,

The globalization of productions, the emergence of global institutions, Drivers of globalization

Unit 2: Differences in Political Legal &EconomicEnvironment (20%)

Introduction, Nationwide Differences in Political Systems, Economic Systems, Legal Systems

Different Legal Systems, Differences in Contract Law, Property Rights

Unit 3: Differences inCulturalEnvironment (20%)

Differences in Culture: Introduction, Values and Norms, Culture, Society and the Nation state,

Culture and the workplace, Implications forManagers

Unit 4: Ethics inInternationalBusiness (20%)

Introduction, Ethical Issues in International Business, Ethical Dilemmas, The roots of Unethical

Behavior, Ethical decisionmaking

Unit 5: OpenEconomyManagement (20%)

Open Economy Management. Balance of payments, Role of Foreign Trade & Policy, Role of

Foreign Capital & Policy, Exchange Rate Policy and Exchange Controls, Regional Integration: EU,

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etc. World Trade Organization, World Bank, IMF, etc, Other Global Orientation of Indian

Economy: Growth and evolution of Indian MNC’s, Current crises in US/Europe/Asia and its

impact on economic growth of India. SAARC, ASEAN and India

Suggested Readings:

Francis Cherunillam, International Business, HimalayaPublications

Hill C., Jain A.,(2009), International Business – Competing in the global marketplace Sixth

edition, Tata McGraw Hill, NewDelhi

The Indian Economy; Problems and Prospects. Edited byBimalJalan,Penguin

V.K.Puri: Indian Economy, HimalyaPublishingHouse

Page 57 of 102


405 – Production & Operations Management



To expose students with the basics of OperationsManagement

To understand basic management of manufacturingprocesses.

They must appreciate that fundamentals of Operations Management are also applicable

to production ofservices.

They should also be exposed to quality assurancetechniques.

Teaching Pedagogy:

Lectures, Presentations, Group Projects, Industrial Visit (Strongly Advisable)

Course Content:

Unit 1: Introduction toProductionManagement (15%)

Definition of Production, Production Management, Operations, Operations Management,

Difference between Production and Operations, Scope of Operations Management, Significance

of Operations management, Interface of Operations Management with other disciplines,

Difference between Goods and Services, Different Types of Production Systems – Continuous,

Intermittent and their sub-types with merits and demerits

Unit 2: Plant Layout andMaterialHandling (15%)

Plant Layout: Definition, Factors affecting choice of layout, types of layouts, Principles of

a good plantlayout

Material Handling: Concept, Definitions, Types of Material Handling Equipments,

Principles of MaterialHandling

Unit 3: Inventory Control(WithNumerical) (20%)

Definition and Concept of Inventory, Inventory Control, Types of Inventory, Various

Classification of Inventory Control: ABC Analysis, VED Analysis, FSN Analysis, Cost Associated

with Inventory Control, Basic EOQ Model & Its Assumptions, EOQ Model with discounts,

Reorder level, Lead time, Safety Stock, Numerical Problems on EOQ Model, ERLQ model and its

assumptions, Numerical problems on ERLQ

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Unit 4: Production Planning (With Numerical) and Quality Control (Theory only) (25%)

Production Planning: Definition and Concept, Concept of Aggregate Production

Planning, Master Production Schedule: Definition, Flow Chart, General Explanation,

Functions, Process, Material Requirement Planning: Definitions, Flowchart, Inputs and

Outputs, Capacity Requirement Planning: Definition, Flow Chart, General

Understanding, Inputs and Outputs, Methods of Capacity Adjustments, Scheduling:

Backward and Forward, Priority Sequencing Rules, Strategies, Assignment Problems

(With Numerical), Johnson’s Rule (WithNumerical)

Quality Control: Definitions and Methods (Statistical Quality Control, Quality Circles,

Genichi Taguchi’s Quality Loss Function, TQM, Zero DefectApproach)

Unit 5: Work Study(WithNumerical) (25%)

Definition and Concept of Work Study, Basic Procedure of Work Study, Symbols used in Work

Study, Method Study: Definition, Process of Method Study, Recording Techniques in Method

Study (Charts, Diagrams and Photographic Techniques), Time Study (Work Measurement):

Definitions, Process, Direct and Indirect Methods used in Work Measurements, Elements,

Various types of Allowances, Numerical Problems on Man Machine Charts, Calculations of

Standard Time, Normal Time and Allowances

Suggested Readings:

1. Operations Management- By Joseph Monks , McGrawHill

2. Operations management – By Everett Adams,PHI

3. Operations Management – By Martinich,PHI

4. Operations Management – By Krajewski,PHI

5. Operations Management – By William Stevenson, McGrawHill

6. Operations Management – By Russell &Taylor

7. Work Study: ILO, Geneva (For Unit5)

8. Production and Operations Management by K.Ashwatthappa

Page 59 of 102


406 – Quantitative Techniques for Management



To familiarize students with the concepts of statistics and make them aware that how these

techniques are applicable and used in the field of business management

Teaching Pedagogy:

Lectures, Class Exercise, Case Study

Unit 1: CorrelationandRegression (25%)

Correlation: Definition, Meaning, Properties, Types, Importance, Correlation Coefficient, Karl

Pearson’s Product Moment Method and assumptions, Merits, demerits & its practical

problems, Spearman’s Rank Correlation, its uses, interpretation and practical examples, Partial

correlation

Regression: Meaning, Importance, Regression Line, Regression Coefficients, Properties and

uses, Equation, PracticalProblems

Unit 2: Probability andProbabilityDistributions (35%)

Probability

Basic Concepts: Random Experiment, Events, Sample Space, Mutually Exclusive Events,

Equally Likely Events, Independent Events, DependentEvents

Definition of probability of an Event, Statistical or Empirical definition of probability,

Axiomatic or Modern approach toprobability

Addition and Multiplication Rules of Probability (withoutproof)

ConditionalProbability

Baye’sRule

MathematicalExpectation

Definition of Random Variable

Discrete Random Variables and Continuous RandomVariables

Expected Value of Discrete Random Variable and itsproperties

Variance of Discrete Random Variable and itsproperties

Page 60 of 102

Probability Distributions: Discrete

Meaning of ProbabilityDistribution

Discrete ProbabilityDistributions

Probability MassFunction

BinomialDistribution

PoissonDistribution

Probability Distribution: Continuous

Continuous Probability Distribution, Probability DensityFunction

Normal Distribution: Necessary conditions, Normal Distribution Function and its

properties

Unit 3: Hypothesis Testing: LargeSampleTests (20%)

Basic concepts: Hypothesis, Null Hypothesis, Alternative Hypothesis,Statistic,

Parameter, Sampling Distribution, Standard Error, Type I and Type II errors, Levelof

Significance, Degree of Freedom, Acceptance Region, CriticalRegion

Testing of Hypothesis, TestingProcedure

Large Sample Tests: PracticalExamples

Estimation of Confidence Interval and Determination of optimum samplesize

Unit 4: Hypothesis Testing: LargeSampleTests (20%)

t Test: Test of Mean, Test of difference between two means, Paired ttest

F Test: Test of difference between two variances, Application of F test in ANOVA (One

way and Twoway)

Chi Square (χ2) Tests (Test of Independence & Test of Goodness ofFit)

Test for PopulationVariance

Suggested Readings:

1. Fundamentals of statistics : S.C.Gupta

2. Statistics for management : Richard I. Levin and David S.Rubin

3. Complete Business Statistics : Amir D. Aczel and JayavelSounderpandian

4. Statistics for Management: Anand Sharma 5. Statistics for Business and Economics : R P

Hooda

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