R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

SEMESTER – I
S. Course Course Name Catego Hours per Credi
No. codes ry week
L T P ts
1 21E00101 Management & Organizational Behaviour CC 4 0 0 4
.
2 21E00102 Business Environment & Law CC 4 0 0 4
3. 21E00103 Managerial Economics CC 4 0 0 4
4. 21E00104 Financial Accounting for Managers CC 4 0 0 4
5. 21E00105 Statistics for Managers CC 4 0 0 4
. 21E00106 Management Information Systems CC 4 0 0 4
6
7. 21E00107 Business Communication Practice LC 0 1 2 2
8 21E00108 Information Technology Lab LC 0 1 2 2
.
TOTAL 24 2 8 28

SEMESTER – II
S.No. Course Course Name Category Hours per Credits
codes L week
T P
1. 21E00201 Financial Management CC 4 0 0 4
2. 21E01201 Financial Institutions and Services CC 4 0 0 4
3. 21E01202 Corporate Accounting CC 4 0 0 4
4. 21E00204 Business Research Methods CC 4 0 0 4
5. 21E01203 Working Capital Management CC 4 0 0 4
6. 21E01204 Corporate Taxation CC 4 0 0 4
7. General Elective – I GE 2 0 0 2
21E01207a Advanced Communication
21E01207b E-Business
21E01207c Industry 4.0 & Innovation
8. 21E00208 Data Analytics Lab LC 0 1 2 2
TOTAL 26 1 2 28

1
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

SEMESTER – III

S.No. Course Course Name Categ Hours per Credits

codes ory week
L T P
1. 21E00301 Strategic Management CC 4 0 0 4
2. 21E00303a Cost and Management Accounting CC 4 0 0 4
3. 21E01301 Financial Information Systems SC 4 0 0 4
4. 21E01302 Valuations of Mergers and Acquisitions SC 4 0 0 4

5. 21E00305a Investment and Portfolio Management SC 4 0 0 4

6. 21E01303 Auditing and Accounting Standards SC 4 0 0 4
7. General Elective – II GE 2 0 0 2
(MOOCS)
21E00307a Entrepreneurship Development
21E00307b Project Management
21E00307c Business Ethics & Corporate Governance
8. 21E00308 Business Simulation Lab LC 0 0 2 1
9. 21E01309 Experiential Learning Project PR 0 0 2 1
TOTAL 2 0 4 28
6
SEMESTER - IV
S.No. Course Course Name Category Hours per Credits
codes week
L T P
1. 21E01401 *Derivatives and Risk Management SC 4 0 0 4
2. 21E00402a *International Financial Management SC 4 0 0 4
3. 21E01403 Project Work PR 0 0 20 10
TOTAL 8 20 18

*Students going for Industrial Project can complete these courses through MOOCs during the period of
III and IV semester.

2
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Course Code L T P C
MANAGEMENT & ORGANIZATIONAL BEHAVIOUR
21E00101 4 0 0 4
Semester I

Course Objectives:
• To impart basic conceptual knowledge on Management theories and Practices
• To achieve higher productivity and accomplishing the goals of the organization.
Course Outcomes (CO): Student will be able to
• Understand concepts, theories and practices
• Apply theoretical knowledge in managing the organization and Know the behaviour of
employees at individual, group and organisational levels at work place under different
leadership styles.
UNIT - I Lecture Hrs: 8
Role of Management – Concept – Significance – Functions – Principles of Management - Patterns of
Management: Scientific – Behavioural – Systems – Contingency.

UNIT - II Lecture Hrs: 12

Decision Making & Controlling – Process – Techniques. Planning – Process – Problems –– Making It
Effective Controlling - System of Controlling – Controlling Techniques – Making Controlling
Effective.
UNIT - III Lecture Hrs:12
Individual Behaviour & Motivation –Understanding Individual Behaviour – Perception – Learning –
Personality Types – Johari window- Transactional Analysis- Motivation– Concept of Motivation -
Motivational Theories of Maslow, Herzberg, David McClelland, and Porter and Lawler
UNIT - IV Lecture Hrs:12
Group Behavior& Leadership: Benefits of Groups – Types of Groups – Group Formation and
Development. Leadership and Organizational Culture and Climate: Leadership – Traits Theory –
Managerial Grid – Transactional Vs Transformational Leadership – Qualities of good leader- Women
Leadership in India.
UNIT - V Lecture Hrs:12
Organisational Behaviour–Organizing Process – Departmentation Types – Making Organizing
Effective –Organisational culture- Types of culture – Organisational Culture Vs Organisational climate
- Conflict management -Change Management.
Textbooks:
1. Principles of Management, Koonz,Weihrich and Aryasri, Tata McGraw Hill.
2. Organizational Behaviour: Design, Structure and Culture, Gupta, Willey
3. Management and Organisational Behaviour, Subbarao P, Himalaya Publishing House
Reference Books:
1. Organisational Behaviour ,S.S.Khanka, S.Chand
2. Organisational Behaviour, Stephen P. Robbins, Pearson Education
3. Organisational Behaviour , Mishra .M.N ,Vikas
4. Management and Organisational behaviour, Pierce Gordner, Cengage.
5. Behaviour in Organizations, Hiriyappa .B.New Age Publications
6. Organisational Behaviour,Sarma, Jaico Publications.
7. Principles of Management ,Murugesan ,Laxmi Publications
Online Learning Resources:

3
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

https://onlinecourses.nptel.ac.in/noc20_mg51/preview
https://onlinecourses.swayam2.ac.in/cec20_mg03/preview
https://onlinecourses.nptel.ac.in/noc20_mg58/preview
https://onlinecourses.nptel.ac.in/noc21_mg30/preview

4
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Course Code L T P C
BUSINESS ENVIRONMENT & LAW
21E00102 4 0 0 4
Semester I

Course Objectives:
• To Introduce business environment and various business environment factors and laws
relating to business that have major repercussions on business enlighten.
• To explain and update the changes that occur constantly in the sphere of business environment
and laws .
Course Outcomes (CO): Student will be able to
• Acquire the knowledge on business policies and environment factors to carryout a business.
• Understand the various laws relating to business activities
• Conduct and plan business effectively and efficiently in the light of information on various
business policies and laws.
UNIT - I Lecture Hrs: 8
Introduction to Business Environment:-Meaning, Components of Business Environment.-Industrial
policy of 1991, Liberalization, Privatization and Globalization.
UNIT - II Lecture Hrs: 12
Monetary, Fiscal and Trade Policy: Monetary& Fiscal Policy –,EXIM Policy, Role of EXIM Bank.
Balance of Payments: WTO: Role and functions of WTO in promoting world trade –TRIPS, TRIMS
and GATS, - Dumping and Anti-dumping measures.
UNIT - III Lecture Hrs:12
Law-Definition -Need, classification and sources of Business Law, Law of Contract -1872 (Part-I):
Nature of Contract and essential elements of a valid Contract, Offer and Acceptance. Law of Contract
– 1872 (part-II): Consideration, Capacity to Contract and free consent, Legality of the object.
UNIT - IV Lecture Hrs:12
Companies Act, 1956 (Part-I): Kinds of Companies, Formulation of Companies, Incorporation,
Company Documents. Company Act, 1956 (Part-II): Company Management, Directors, Company
meetings, Resolutions, Auditors, Modes of Winding-up of a company.
UNIT - V Lecture Hrs:12
Information Technology Act, 2000: Scope and Application of ITAct, 2000- Digital signature e-
governance, penalties and adjudication, cyber regulations appellate, tribunals, duties of subscribers-
Right to Information Act,2005 –GST Act 2017.
Textbooks:
1. Essentials of Business Environment, K.Aswathappa, Himalaya publishers.
2. Economic Environment of Business, 7th Edition , Ahuja H.L. S.chand
3. Mechantile Law- Garg, Sareen, Sharma, Chawla, Kalyani publishers.
Reference Books:
 Indian Economy, Dutt and Sundaram, S. Chand, New Delhi.
 Business Environment – Text and Cases, Justin Paul, TMH.
 Indian Economy- Misra and Puri, Himalaya.
 Legal Aspects of Business, Ravinder Kumar, Cengage.
 A Manual of Business Laws,S.N.Maheshwari& Maheshwari, Himalaya.
 Business law for management, K.R.Bulchandani-Himalaya Publishing.
 Business law, R.S.N Pillai, Bhagavathi, S.Chand
Online Learning Resources:

5
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

https://onlinecourses.swayam2.ac.in/imb22_mg02/preview
https://onlinecourses.nptel.ac.in/noc20_lw02/preview
https://onlinecourses.swayam2.ac.in/cec21_mg02/preview

6
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Course Code L T P C
MANAGERIAL ECONOMICS
21E00103 4 0 0 4
Semester I

Course Objectives:
• To impart decision making skills at all levels of management
• To infuse managerial theories, behavioural theories and optimization methods for effective and
efficient functioning of firms.
• To explain concept of demand, techniques to forecast demand and production analysis
considering time factor.
• To introduce market structures and price strategies applicable under different business
scenarios for various products.
Course Outcomes (CO): Student will be able to
• Understand the relationship of Managerial economics with other functional areas.
• Learn the techniques and methods to predict the demand scientifically.
• Ascertain production levels and analyse the relationship of Cost-Volume Profit.
• Take informed decisions on price fixation under different market structures of the economy
under different scenario.
UNIT - I Lecture Hrs: 8
Introduction to Managerial Economics: Definition, Nature and Scope, Relationship with other areas in
Economics, Production Management, Marketing, Finance and Personnel, Operations research - The
role of managerial economist. Objectives of the firm: Managerial theories of firm, Behavioural theories
of firm, optimization techniques, New management tools of optimization.
UNIT - II Lecture Hrs: 12
Theory of Demand: Demand Analysis – Law of Demand - Elasticity of demand, types and significance
of Elasticity of Demand. Demand estimation – Marketing research approaches to demand estimation.
Need for Demand forecasting, forecasting techniques.
UNIT - III Lecture Hrs:12
Production Analysis: Production function, Isoquants and Isocosts, Production function with one/two
variables, Cobb-Douglas Production Function, Returns to Scale and Returns to Factors, Economies of
scale- Cost concepts - cost-output relationship in the short run and long run, Average cost curves -
Break Even Analysis.
UNIT - IV Lecture Hrs:12
Market Structure and Pricing practices: Features and Types of different competitive situations - Price-
Output determination in Perfect competition, Monopoly, Monopolistic competition and Oligopoly.
Pricing philosophy – Pricing methods in practice: Price discrimination, product line pricing. Pricing
strategies: skimming pricing, penetration pricing, Loss Leader pricing. Pricing of multiple products.
UNIT - V Lecture Hrs:12
Inflation and Business Cycles:-Definition and meaning-characteristics of Inflation- types of inflation -
effects of inflation- Anti-Inflationary methods - Definition and characteristics of business cycles-
phases of business cycle - steps to avoid business cycle
Textbooks:
1. Managerial Economics, Dwivedi D.N. Vikas Publishers
2. Managerial Economics, Gupta, TMH
Reference Books:
1. Managerial Economics, Pearson Education, James L.Pappas and EngeneF.Brigham
2. Managerial Economics, Suma Damodaran, Oxford.
3. Macro Economics by MN Jhingan-Oxford
4. Managerial Economics- Dr.DM.Mithani-Himalaya Publishers
7
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

5. Managerial Economics-Dr.H.L Ahuja-S.Chand and Com pvt ltd, NewDelhi
6. Managerial Economics by Dominick Salvatore, Ravikesh Srivastava- Oxford
University press. Managerial Economics by Hirschey- Cengage Learning
Online Learning Resources:
https://onlinecourses.nptel.ac.in/noc21_mg90/preview
https://onlinecourses.nptel.ac.in/noc20_mg67/preview

8
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Course Code L T P C
FINANCIAL ACCOUNTING FOR MANAGERS
21E00104 4 0 0 4
Semester I

Course Objectives:
• To introduce accounting , accounting rules, accounting process and preparation of financial
statements.
• To explain methods of valuation of assets,
• To explore the meaning and interpretation of financial statements through ratio analysis
technique.
Course Outcomes (CO): Student will be able to
• Prepare the financial statements with accounting knowledge
• Value the assets of the business organizations under different methods
• Analyse the financial performance and position of the business organization and interpret the
results from the point of company and investor
UNIT - I Lecture Hrs: 8
Introduction to Accounting: Definition, Importance, Objectives and principles of accounting, uses of
accounting and book keeping Vs Accounting, Single entry and Double entry systems, classification of
accounts – rules of debit & credit. (Only theory)
UNIT - II Lecture Hrs: 12
The Accounting Process: Overview, Books of Original Record; Journal and Subsidiary books, ledger,
Trial Balance, Final accounts: Trading accounts- Profit & loss accounts- Balance sheets with
adjustments. (Problems on Only Final Accounts)
UNIT - III Lecture Hrs:12
Valuation of Assets: Introduction to Depreciation- Methods (Simple problems from Straight line
method, Diminishing balance method and Annuity method). Inventory Valuation: Methods of
inventory valuation (Simple problems from LIFO, FIFO).
UNIT - IV Lecture Hrs:12
Financial Analysis -I Analysis and interpretation of financial statements from investor and company
point of view, Liquidity, leverage, solvency and profitability ratios – Du Pont Chart (A Case study on
Ratio Analysis).
UNIT - V Lecture Hrs:12
Financial Analysis-II: Objectives of fund flow statement - Steps in preparation of fund flow statement,
Objectives of Cash flow statement- Steps in Preparation of Cash flow statement – Analysis of Cash
flow and Funds flow statements - Funds flow statement Vs Cash flow statement. (Only theory).
Textbooks:
1. Financial Accounting, Dr.S.N. Maheshwari and Dr.S.K. Maheshwari, Vikas Publishing
House Pvt. Ltd.,
2. Accountancy .M P Gupta &Agarwal ,S.Chand
Reference Books:
1. Financial Accounting ,P.C.Tulisan ,S.Chand
2. Financial Accounting for Business Managers, Asish K. Bhattacharyya, PHI
3. Financial Accounting Management An Analytical Perspective, Ambrish Gupta, Pearson
Education
4. Accounting and Financial Management, Thukaram Rao, New Age Internationals.
5. Financial Accounting Reporting & Analysis, Stice&Stice, Thomson
6. Accounting for Management, Vijaya Kumar,TMH
7. Accounting for Managers, Made Gowda, Himalaya
8. Accounting for Management ,N.P.Srinivasan, &M.ShakthivelMurugan, S.Chand
9
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Online Learning Resources:
https://onlinecourses.swayam2.ac.in/cec20_mg02/preview
https://onlinecourses.swayam2.ac.in/imb19_mg06/preview
https://onlinecourses.nptel.ac.in/noc19_mg37/preview
https://www.coursera.org/learn/wharton-accounting

10
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Course Code L T P C
STATISTICS FOR MANAGERS
21E00105 4 0 0 4
Semester I

Course Objectives:
• To explain descriptive statistics and inferential statistics
• To introduce various measurements used to describe the data and inter the results of the data
analysis.
• To describe the concept of probability, theorems, and types of probability distributions of
data.
• To impart the computational, analytical and interpretation skills using the data
Course Outcomes (CO): Student will be able to
• Understand statistical techniques popularly used to describe the data in managerial decision
making.
• Know the procedure involved in inferential statistics and appropriate tests for given data.
• Learn the computational skill , interpretation of results of the data analysis.
• Analyse and differentiate various types of data distribution and its probability distribution.
UNIT - I Lecture Hrs: 12
Introduction of statistics – Nature & Significance of Statistics to Business, , Measures of Central
Tendency: Mean – Median – Mode ; Measures of Dispersion: range, quartile deviation, mean
deviation, standard deviation, coefficient of variation.
UNIT - II Lecture Hrs: 12
Correlation & Regression : Introduction, Significance and types of correlation – Measures of
correlation – Co-efficient of correlation. Regression analysis – Meaning and utility of regression
analysis – Comparison between correlation and regression – Properties of regression coefficients-Rank
Correlation.
UNIT - III Lecture Hrs:12
Probability – Meaning and definition of probability – Significance of probability in business
application – Theory of probability: Addition and multiplication – Binominal distribution– Poisson
distribution – Normal distribution.
UNIT - IV Lecture Hrs:12
Testing of Hypothesis- Hypothesis testing: One sample and Two sample tests for means and
proportions of large samples (z-test), One sample and Two sample tests for means of small samples (t-
test), ANOVA Test : One-way and two way ANOVA .
UNIT - V Lecture Hrs: 08
Non-Parametric Methods: Importance of Non-Parametric method – difference between parametric
and non-parametric methods; Chi-square test : Test of Goodness of fit - test for Independence of
Attributes; Sign test: One sample and paired samples data.
Textbooks:
1. Statistical Methods, Gupta S.P., S.Chand.Publications
2. Business Statistics, J.K.Sharma, Vikas house publications house Pvt Ltd
Reference Books:
1. Statistics for Management, Richard I Levin, David S.Rubin, Pearson,
2. Complete Business Statistics, Amir D. Aezel, Jayavel, TMH,
3. Statistics for Management, P.N.Arora, S.Arora, S.Chand
4. Statistics for Management ,Lerin, Pearson Company, New Delhi.
5. Business Statistics for Contemporary decision making, Black Ken, New age publishers.
6. Business Statistics, Gupta S.C & Indra Gupta, Himalaya Publishing House, Mumbai
Online Learning Resources:
11
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

https://onlinecourses.swayam2.ac.in/cec20_mg13/preview
https://onlinecourses.nptel.ac.in/noc20_mg23/preview
https://iimbx.iimb.ac.in/statistics-for-business-i/

12
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Course Code L T P C
MANAGEMENT INFORMATION SYSTEMS
21E00106 4 0 0 4
Semester I

Course Objectives:
• To provide the basic concepts of data and Management Information System and utility of the
MIS for the managerial decisions.
• To Explain Management of Information system, MIS design and implementation process in
an organisation.
• To discuss security, ethical and social issues in management of Information system.
Course Outcomes (CO): Student will be able to
• Know Management of Information system scope, application and challenges in managing
MIS.
• Understand traditional and modern approaches for data resource management and models.
• Evaluate product based and process based cost and benefit to implement and maintain MIS in
an organization.
UNIT - I Lecture Hrs: 8
MIS An overview- Introduction, Need for MIS and IT nature and scope of MIS, MIS characteristics,
Structure of MIS, role of MIS in global business. Challenges of Managing MIS.
UNIT - II Lecture Hrs: 12
Data resource management- Data base concepts, The traditional approaches, the modern approaches
(Data base management approaches) DBMS, Data models, Data ware housing and mining.
UNIT - III Lecture Hrs:12
Business application of IS- Enterprise systems, ERP, CRM, SCM, DSS, Types of decisions, Decision
support techniques, Decision making and Role of MIS, Business intelligence and Knowledge
management systems.
UNIT - IV Lecture Hrs:12
Management of IS- Project planning, SDLC, System development models, Project management,
system analysis, system design, Implementation process, Product based MIS evaluation, Cost /Benefit
based evaluation, Process based calculation, System maintenance
UNIT - V Lecture Hrs:12
Security, Ethical &Social Issues : IS security threats, Protecting IS,IS Security Technologies, The
disaster recovery plan, IS Ethical Issues, social issues.
Textbooks:
1. MIS –Managerial Perspective, D.P.Goyal,Vikas Publications.
2. Management Information Systems Text & Cases, W S Jawadekar, Tata McGraw-Hill.
Reference Books:
1. Management Information Systems, C Laudon and Jane P.Laudon, et al, Pearson Education.
2. MIS, Hossein Bidgoli, Nilanjan Chattopadhyay, Cengage Learning
3. Introduction to Information Systems, Rainer, Turban, Potter, WILEY-India.
4. Management Information Systems, James A. Obrein, Tata McGraw-Hill .
5. Cases in MIS, Mahapartra,PHI.
6. Management Information Systems, Gordon B. Davis & Margrethe H.Olson, Tata McGraw-
Hill .
Online Learning Resources:
https://onlinecourses.nptel.ac.in/noc20_mg60/preview
https://nptel.ac.in/courses/110/105/110105148/
https://onlinecourses.swayam2.ac.in/cec21_ge05/preview
13
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

14
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Course Code SKILL ORIENTED COURSE L T P C

21E00107 BUSINESS COMMUNICATION PRACTICE 0 1 2 2
Semester I

Course Objectives:
• To explain communication concepts
• To develop the students’ competence in communication at an advanced level.
• To demonstrate communication skills viz., listening, speaking, reading and writing with
teaching aids.
Course Outcomes (CO): Student will be able to
• Understand the communication concepts and
• Improve communication and competence skills
• Obtain and apply proficiency in business communication at the workplace and professional
contexts.
UNIT - I Lecture Hrs: 8
Concept of Communication – Significance, Scope – Communication Process – Essentials of good
communication – Channels of Communication –Organisation Structure - Formal, Informal
Communication – Upward, Downward, Horizontal Communication.
UNIT - II Lecture Hrs: 10
Types of communication: Verbal – Oral Communication: Advantages and Limitations of Oral
Communication, Written Communication – Characteristics, Advantages & Limitations Non verbal
Communication: Sign language – Body language – Kinesics – Proxemics – Hepatics: Chronimics.
UNIT - III Lecture Hrs:8
Interpersonal Communication: Communication Styles, Managing Motivation to Influence
Interpersonal Communication – Role of emotion in Inter personal Communication – Leadership styles.

UNIT - IV Lecture Hrs:8

Barriers of Communication: Types of barriers – Technological – Socio-Psychological barriers –
Overcoming barriers, Types of listening.
UNIT - V Lecture Hrs:8
Report writing – Formal reports – Writing effective letters – Different types of business letters -
Interview techniques – Communication etiquettes.
Textbooks:
1. Business Communication: A Practical Approach, Naik, Willey
2. Business Communication, C.S.Rayudu, HPH.
3. Business Communication, Meenakshi Raman, Oxford University Press.
Reference Books:
1. Business communication, Shalini Varma, Vikas.
2. Business Communication, Raymond V.Lesikar, Neeraja Pandit et al.,TMH
3. Business Communications, Hudson, Jaico Publications
4. Business communication for managers, Penrose, Raspbery, Myers, Cengage
5. Effective Communication, Harward Business School, Harward Business Review No.1214.
6. Essentials of Business Communication, Rajendra Pal, JS.Korlahhi, S.Chand
Online Learning Resources:
https://onlinecourses.swayam2.ac.in/imb19_mg14/preview
https://online-degree.swayam.gov.in/dyp20_d02_s1_hs01/preview

15
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Course Code INFORMATION TECHNOLOGY LAB L T P C

21E00108 0 1 2 2
Semester I

Course Objectives:
• To provide knowledge on applications of information technology and
• To demonstrate the MS Office applications with hands on experience in the lab.
• To explain and exhibit statistical functions of association, testing hypothesis for the data
and analyse and interpret the outcome of the data.
Course Outcomes (CO):
• Prepare and edit the documents with effective presentation to superiors.
• Obtain hands of experience in designing and editing the templates and data in the excel
sheets with formulae and functions.
• To test and interpret the business data outcome statistically in an effective and efficient
manner.
List of Experiments:
Unit -1
Introduction to Hardware Component: (need to explain using images or videos) Various Input
output devices and their usage in corporate world- Memories (RAM/ROM) and its types– Various
types of processes- Storage devices Internal vs External
Unit 2
Instruction to Operating System (need to explain using videos) – overview of Windows
7/8.2/10/server- Ubuntu – Linux- various versions of Android- IoS – Capturing GPS enabled
pictures- tools for filesharing to Mobile to Mobile- System to Mobile
Unit – 3
MS WORD I- Over views of various Ribbons- paste special- formatting- usage of Font -Textbox-
equations -line spacing – bullets- -– page layouts-styles- header and footers – watermark-margins-
indent- print preview-split -views- keyboard shortcut keys
Unit -4
MS WORD – IIMail Merge- Macros- Designing a company letter pad- Time table – letter writing-
overview of power point -preparation of company presentation –
Unit – 5
MS Power Point-Creation of slides-Use of templates and slide designs for creating power point
slides- use of drawings and graphics. Developing a Professional presentation on Business Plans,
Institutions, Products. Power point shortcut keys
References:
 Cox et all- 2007 Microsoft Office System Step-by- Step, First Edition, PHI.
 David Whigam-Business Data Analysis Using Excel, First Edition, Oxford University
Press.
 Alexisleon, TMH, 2008, Enterprise resource planning.
 The Oxford Hand Book of Internet studies, William.H.Dulton, Oxford.

Online learning resources/Virtual labs:

https://www.coursera.org/specializations/excel
https://www.coursera.org/specializations/everyday-excel
https://www.coursera.org/learn/excel-basics-data-analysis-ibm

16
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Course Code FINANCIAL MANAGEMENT L T P C

21E00201 4 0 0 4
Semester II

Course Objectives:
• To explain the importance of finance function and goals of financial managers.
• To impart the decision making skills in acquiring, allocating and utilising the funds of a
company.
• To educate on corporate restructures and corporate governance.

* Standard Discounting Table and Annuity tables shall be allowed in the examination
Course Outcomes (CO): Student will be able to
• Learn the roles and goals of finance manager in a corporate structure business.
• Acquire decision making skills regarding financing, investing, and corporate restructuring in
the present competitive business environment.
• Analyse the impact of capital structure on wealth maximization of owners and value of the
company.
• Manage current assets and current liabilities of the company in an effective and efficient
way.
UNIT - I Lecture Hrs:08
The Finance function: Nature and Scope. Importance of Finance function – The role in the
contemporary scenario – Goals of Finance function; Profit Vs Wealth maximization (Only theory).
UNIT - II Lecture Hrs:12
The Investment Decision: Investment decision process – Project generation, Project evaluation,
Project selection and Project implementation. Capital Budgeting methods– Traditional and DCF
methods. The NPV Vs IRR Debate. (Simple Problems)
UNIT - III Lecture Hrs:12
The Financing Decision: Sources of Finance – A brief survey of financial instruments. The Capital
Structure Decision in practice: EBIT-EPS analysis. Cost of Capital: The concept, Measurement of
cost of capital – Component Costs and Weighted Average Cost. The Dividend Decision: Major
forms of Dividends . (simple problems on only weighted average cost of capital)
UNIT - IV Lecture Hrs:12
Introduction to Working Capital: Concepts and Characteristics of Working Capital, Factors
determining the Working Capital, Working Capital cycle-Management of Current Assets – Cash,
Receivables and Inventory, Financing Current Assets (Only Theory)
UNIT - V Lecture Hrs:12
Corporate Restructures: Corporate Mergers and Acquisitions and Take-overs-Types of Mergers,
Motives for mergers, Principles of Corporate Governance.(
Only Theory)
Textbooks:
 Financial management –V.K.Bhalla ,S.Chand
 Financial Management, I.M. Pandey, Vikas Publishers.
 Financial Management--Text and Problems, MY Khan and PK Jain, Tata McGraw- Hill

Reference Books:
1. Principles of Corporate Finance, Richard A Brealey etal., Tata McGraw Hill.
2. Financial Management , Tulsian P.C. & Tulsian Bharat, S.Chand
3. Fundamentals of Financial Management, Chandra Bose D, PHI
4. Financial Managemen , William R.Lasheir ,Cengage.
5. Financial Management – Text and cases, Bringham& Ehrhardt, Cengage.

17
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

6. Case Studies in Finance, Bruner.R.F, Tata McGraw Hill, New Delhi.
7. Financial management ,Dr.M.K.Rastogi ,Laxmi Publications
Online Learning Resources:
https://onlinecourses.swayam2.ac.in/cec20_mg05/preview
https://onlinecourses.swayam2.ac.in/cec20_mg10/preview
https://onlinecourses.nptel.ac.in/noc20_mg31/preview
https://online-degree.swayam.gov.in/dyp20_d01_s2_mg11/preview

18
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Course Code FINANCIAL INSTITUTIONS AND SERVICES L T P C

21E01201 4 0 0 4
Semester II

Course Objectives:
Objective:
• To explain structure of financial system and functions of central bank
• To impart knowledge on banking and non-banking institutions, markets and financial
instruments
• To provide knowledge on various fund based services and fee based services.
Course Outcomes (CO): Student will be able to
• Understand the structure of financial system and elements of financial system
• Learn monetary policy and techniques to control money by RBI
• Differentiate banking and non-banking institutions, fund based and fee based services
UNIT - I Lecture Hrs:12
Introduction: The structure of financial system, Elements of financial system and economic
development, Regulatory and Promotional Institutions - Function and Role of RBI, Monetary Policy
and techniques of RBI.
UNIT - II Lecture Hrs:12
The Banking and Non-banking Institutions: The public and the private sectors – structure and
comparative performance, Bank capital and Banking Innovations, Commercial and Co-operative
banks. The Non-banking financial Institutions - Mutual Funds, Growth of Indian Mutual funds and its
Regulation. The Role of AMFI, Insurance Companies- Role of IRDA.
UNIT - III Lecture Hrs:12
Financial and securities Markets: Primary and Secondary Markets, Structure and functions of
Money Market, Call money market , Government Securities Market – T-bills market, Commercial
Bills market, Commercial paper and certificate of deposits. Securities markets:- Organization and
structure, listing trading and settlement of securities market, The role and functions of SEBI
UNIT - IV Lecture Hrs:10
Fund based services - Lease and hire purchase consumer credit and Factoring - Definition, Functions,
Advantages, Evaluation, venture capital financing, Housing Finance.

UNIT - V Lecture Hrs:10

Fee-based services - Stock broking, credit rating Merchant Banking ,portfolio services.
Underwriting, Depository services, Challenges faced by investment bankers.
Textbooks:
1. Financial Institutions and Markets, L. M. Bhole, 4/e Tata McGraw Hill.
2. Financial services, Gorden & Natarajan, Himalaya publishers.

Reference Books:
1. Financial Services and markets, Dr.Punithavathy Pandian, Vikas
2. Financial Markets and services, Appannaiah, Reddy and Sharma, HPH
3. Indian Financial System, Ramachandra and others, HPH
4. Investment Institutions and Markets, Jeff Madura, Cengage, 1 st Edition.
5. Financial services, Thirpati, PHI.
6. Financial Markets & Services, Vasanth desai, Himalaya.
7. Financial Institutions and Markets, Gupta Agarwal, Kalyani publishers.
8. Management of Financial Services ,C.Rama Gopal ,Vikas.
Online Learning Resources:
19
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

https://epgp.inflibnet.ac.in/
https://fossee.in/
https://nptel.ac.in/

20
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Course Code CORPORATE ACCOUNTING L T P C

21E01202 4 0 0 4
Semester II

Course Objectives:
• To enable the students aware of companies shares and debentures, types of shares and methods
of issuing and redemption of debentures.
• To explain the methods of valuation of goodwill and shares of the company.
• To impart knowledge on the methods of amalgamation and reconstruction of company
business
• To explain the treatment of accounting procedure for amalgamation and reconstruction,
methods.
Course Outcomes (CO): Student will be able to
• Differentiate shares debentures, issue methods for shares and debentures.
• Acquire knowledge on computation of value for goodwill and shares of the company
• Learn methods of amalgamation and reconstruction of company business operations.
• Gain knowledge on accounting preocedure for amalgamation and reconstruction methods.
UNIT - I Lecture Hrs: 10
Issue & Redemption of Debentures: Meaning, differences between shares and debentures –issue of
debentures-issue of debentures at premium, at discount –redemption of debentures – methods of
redemption of debentures.
UNIT - II Lecture Hrs: 10
Issue of Bonus Shares: Introduction, SEBI guidelines-conditions for the issue of bonus shares-issue
of bonus shares-advantages-Accounting treatment.
UNIT - III Lecture Hrs: 12
Valuation of Goodwill: Introduction-need for valuation of goodwill –factors affecting the value of
goodwill-methods of valuation of goodwill. Profit prior to Incorporation

UNIT - IV Lecture Hrs: 12

Valuation of Shares: Valuation of shares –methods of valuation of shares –bonus shares, Bank
Accounts : Introduction-maintenance of books by banks-slip system of ledger posting- classification
of bank advances-final accounts of banking companies
UNIT - V Lecture Hrs:12
Amalgamation & Internal Reconstruction: Methods of accounting for amalgamation- calculation of
purchase consideration- Accounting treatment in the books of vendor and purchase companies in
Amalgamation - Reconstruction: Introduction –reduction of share capital –procedure for reduction of
capital- Accounting treatment for reconstruction.
Textbooks:
1. Corporate accounting, Arulanandam 7 Raman, Himalaya publishing house,2000
2. Corporate accounting, GOYAL & GOYAL ,PHI Learning
3. Corporate accounting, Dr.K.K.Verma ,Excel books,2007
4. Corporate accounting , Dr.S.N.Maheswari,Dr.S.K. Maheswari,Vikas publishing
house,5th edition
Reference Books:
1. Corporate accounting, Dr P.C.Thulasian , S.Chand ,revised edition 2012
2. Corporate accounting , Ranga rajan & Vijay, Pearson,2012
3. Corporate accounting, Dr.Bhagavan Reddy & others 1st edition,Paramount
publishers,2013

21
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

4. Corporate accounting, Anil ,Rajesh,& Mariyappa,Himalaya publishing house, CA –
I,2011

22
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Course Code BUSINESS RESEARCH METHODS L T P C

21E00204 4 0 0 4
Semester II

Course Objectives:
• To introduce business research, types and technology used in business research.
• To explain in detail on research process involved in business research.
• To discuss sources of data and instruments to collect data
• To provide knowledge on analysis and interpretation of outcome of the data in a scientific
way.
• To provide knowledge on descriptive and inferential statistical analysis.
• To impart competence skills to undertake business research problem and carryout scientific
research.
*Standard Statistical tables shall be allowed in the examination
Course Outcomes (CO): Student will be able to
• Learn types of business research, technology used in business research in technological era.
• Identify research problem, appropriate research design and sample design for the problem,
formulate hypothesis, testing process of hypothesis.
• Understand sources of data, instruments to collect data, analyse and interpretation of data.
• Prepare and present the research report effectively and efficiently.
UNIT - I Lecture Hrs:08
Introduction to Business Research: Definition-Types of Business Research. Scientific Investigation,
Technology and Business Research: Information needs of Business - Technologies used in Business
Research: The Internet, E-mail, Browsers and Websites. Role of Business Research in Managerial
Decisions.
UNIT - II Lecture Hrs:12
The Research Process: Problem Identification: Broad Problem Area-Preliminary Data Gathering.
Literature Survey - Hypothesis Development - Statement of Hypothesis- Procedure for Testing of
Hypothesis. The Research Design: Types of Research Designs: Exploratory, Descriptive, Experimental
Designs and Case Study -Measurement of Variables- Operational Definitions and Scales-Nominal and
Ordinal Scales- Rating Scales- Ranking Scales- Reliability and Validity - Sampling and Methods of
sampling
UNIT - III Lecture Hrs:12
Collection and Analysis of Data Sources of Data-Primary and Secondary Sources of Data - Data
Collection Methods- Interviews: Structured Interviews and Unstructured Interviews- Observational
Surveys: Questionnaire Construction: Organizing Questions- Structured and Unstructured
Questionnaires – Guidelines for Construction of Questionnaires.
UNIT - IV Lecture Hrs:12
Data Preparation and Analysis: Data preparation process, problems in preparation process - An
overview of Descriptive, Associational and Inferential- Statistical Measures.
UNIT - V Lecture Hrs:12
The Research Report: Research Reports-Components-The Title Page-Table of Contents-The
Executive Summary-The Introductory Section-The Body of the Report-The Final Part of the Report-
Acknowledgements – References-Appendix - Guidelines for Preparing a Good Research report - Oral
Presentation.
Textbooks:
1. Research Methodology – methods & Techniques, C.R. Kothari, Vishwa prakashan.
2. Research Methods for Business–A Skill Building Approach, Uma Sekaran, John Wiley &
Sons (Asia) Pvt. Ltd, Singapore.
23
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

3. Research Methodology(Concepts and cases) Deepak Chawla NeenaSondhi-Vikas
publishing
Reference Books:
1. Business Research Methods, Donald R Cooper and Pamela S Schindler,9/e,Tata McGraw-
Hill Publishing Company Limited.
2. Methodology and Techniques of Social Science Research, Wilkinson & Bhandarkar,
Himalaya Publishing House.
3. Business Research Methods 8e, Zikmund- Babin-Carr- Adhikari-Griffin-Cengage learning.
4. Business Research Methods- Alan Broman, Emma Bell 3e, Oxford university
Online Learning Resources:
https://onlinecourses.swayam2.ac.in/cec20_mg14/preview
https://onlinecourses.nptel.ac.in/noc20_ge01/preview

24
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Course Code WORKING CAPITAL MANAGEMENT L T P C

21E01201 4 0 0 4
Semester II

Course Objectives:
• To present an overview of working capital management, theories, determinants and types
and operating cycle of working capital.
• To provide knowledge on liquidity and cash management techniques effectively and
efficiently
• To explain reasons for credit facility in the business and credit policy for accounts
receivables
• To provide knowledge on inventory costs, methods of valuation of inventory
• To impart knowledge on approaches to finance current assets, lending policies of banks.
• To make them to learn importance of MIS in managing working capital and computer
application in utilizing working capital.
Course Outcomes (CO): Student will be able to
• Learn Working Capital, Theories, Types Of Working Capital And Operating Cycle Of
Working Capital
• Gain Knowledge On On Liquidity And Cash Management Techniques Effectively And
Efficiently
• Identify The Reasons For Granting Credit In Business And Credit Policy Management
• Obtain Knowledge On Inventory Costs, Methods Of Valuation Of Inventory,
• Know The Approaches To Fnance Current Assets And Lending Policies Of Banks
• Recognize the role of computers in managing working capital management and MIS.
UNIT - I Lecture Hrs:8
Concept of Working Capital – Operating cycle – Theories of working capital – Determinants of
working capital requirement – Estimation of working capital requirement. Working Capital
Management: Components of working capital, gross vs. net working capital, the operating cycle
approach.
UNIT - II Lecture Hrs: 12
Liquidity and cash management : Liquidity Vs profitability – Liquidity crisis – Measurement of
liquidity – Maintaining cash balance – Motives of holding cash. Cash management Techniques-
Cash planning – Cash Budget – Cash flow Statements- Management of marketable securities-
Investment in Marketable Securities
UNIT - III Lecture Hrs:12
Management of accounts receivables: Motives for extending trade credit – Trade credit policy –
Credit standard – Credit period - Discount policy – Selection of customers – Sources of credit
information – Credit scoring – Collection and monitoring –Factoring – Predicting accounts
receivables behaviour.
UNIT - IV Lecture Hrs:12
Inventory management : Motives for holding inventory – Inventory costs – Valuation methods –
Inventory strategies and techniques – Material requirements planning – just in- time. Financing of
working Capital – Approaches to financing current assets – Trade credit Bank finance – Lending
policies of banks – Consortium and syndication.
UNIT - V Lecture Hrs:12
Computers and working capital: Role of information system –Functions of MIS – Inventory
information-WIP-and finished Goods control-Computer Applications in Workingcapital.
Textbooks:
25
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

1. Hampton J.J. Wanger :Working Capital Management (John wiley)
2. Scherr F.C. Modern : Working Capital Management (Prentice Hall)
3. Hrishikes Bhattacharya – Working Capital Management, Strategies and Techniques,
Prentice – Hall of India Pvt. Ltd., New Delhi.
4. Aswat Damodaran, Corporate Finance Theory and Practice, John Wiley & Sons
5. P. Periasamy : Working Capital Management (Himalaya)
Reference Books:
1. James C.Vanhorne – Financial Management and policy – Pearson Education Asia
2. Working capital Management, Bhattacharya. 2nd edition, PHI learning
3. Working capital Management, Krish Rangarajan, Excel Books, 2005(4

26
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Course Code CORPORATE TAXATION L T P C

21E01204 4 0 0 4
Semester II

Course Objectives:
The Objective of this course is to give students a deeper insight into the concepts and strategies of
corporate taxation. It provides the entire information about basic terms of taxes.
Course Outcomes (CO): Student will be able to
• Understand concept of taxation
• Identify various Incentives and Tax Rebates
• Understand taxation types
• Understand Filing of tax returns
UNIT - I Lecture Hrs:8
Basic Terms : Assesse, income, person, assessment year ,previous year– exemptions Residence
and incidence of tax. Capital and Revenue expenditure Depreciation and other allowances, taxation
in case of merger, takeover, and sale of going concern
UNIT - II Lecture Hrs:12
Incentives for exports – Deemed exports – EOU; Software Companies – Units in backward area.
SEZs: Incentives for the units located in SEZ. Vs EOU and incentives for exports. Treaty to avoid
double taxation. Channelling of FDI to reduce taxation. Taxation of gains or short term and long term
investments, derivative products and stock- in- trade.
UNIT - III Lecture Hrs:12
Income from salary : salary ,meaning, allowances, perquisites, profits in lieu of salary and their
treatment, deductions from salary income, computation of salary income -Income from House
Property : Meaning , annual value, let-out house, self occupied house, deemed to be let-out house,
deductions from annual value, deemed ownership, co-ownership, unrealized rent,computation of
income from house property.
UNIT - IV Lecture Hrs:12
Tax provisions of companies: Income from Business or Profession, Tax Provisions for certain types
of businesses. Capital gains, Income from Other Sources – Tax Provisions for Off shore and special
Tax Zones
UNIT - V Lecture Hrs:12
Filing of Return and Assessment: Procedure for filing Returns, e-filing, Assessment, Reassessment
and Settlement of Cases, Special Procedure for Assessment of search Cases.
Textbooks:
1. Taxation Law and Practice, Volume 1, Bala Chandram and Thothadri, PHI LearningIncome
tax ,B.B .Lal ,2nd edition ,pearson,2012
2. Taxation of financial services, Mishra & Rajiv ,HPH,2011
Reference Books:
1. Income tax , Mariyappa ,HPH,2011
2. PLANNING AND MANAGEMENT OF COPRPORATE TAXATION, V.P.Gaur,kalyani
3. publishers
4. INCOME TAX LAW AND PRACTICE – Garu .V.P , ,kalyani pulishers
Online Learning Resources:
https://onlinecourses.swayam2.ac.in/ugc19_hs24/preview
https://www.classcentral.com/course/swayam-corporate-tax-planning-13966

27
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Course Code General Elective – I L T P C

21E00207a ADVANCED COMMUNICATION 2 0 0 2
Semester II

Course Objectives:
• To explain communication concepts
• To develop the students’ competence in communication at an advanced level.
• To demonstrate communication skills viz., listening, speaking, reading and writing with
teaching aids.
Course Outcomes (CO): Student will be able to
• Understand the communication concepts and
• Improve communication and competence skills
• Obtain and apply proficiency in business communication at the workplace and professional
contexts.
UNIT - I Lecture Hrs:6
Concept of Managerial Communication – Effective Listening – Barriers, Steps for Active Listening –
Effective Speaking – Body Language & Modulation, Informative, Persuasion Communications –
Effective Reading – Obstacles, Effective Reading, Reading Comprehension – Effective Writing –
Condensation, Note Making Methods, Executive Summery.
UNIT - II Lecture Hrs: 6
Business Letters & Reports: Types of Business Letters – Elements; Types of Reports – Informal –
Formal Reports – Elements; Annual Reports - Technical Proposals – Structure – Circulars - Notices –
Memos.
UNIT - III Lecture Hrs: 3
Meetings & Reports: Meeting Invitation - Notice – Agenda – Meeting Participants – Roles; Meeting
conduction & Etiquette - Minutes of the Meeting – Documentation – Filing;
UNIT - IV Lecture Hrs: 3
Communication Strategies: Conflict Resolution – Win-Win strategy; Managerial Negotiations –
Bargaining, Distributive, Integrative Strategies; Interviews – Types – purpose – process;
UNIT - V Lecture Hrs: 6
Technology for Communication: Conventional Modes Vs Computer based Technologies – Email,
Social Media, Micro Soft & Google Tools – Data – Collection – Organizing – Analyzing -
Presentations using Technology.
Textbooks:
1. Managerial Communication – Strategies and Applications, Geraldine E.Hynes, McGrawHill
2. Business Communication, C.S.Rayudu, HPH.
3. Business Communication, Meenakshi Raman, Oxford University Press.
Reference Books:
1. Business communication, Shalini Varma, Vikas.
2. Business Communication, Raymond V.Lesikar, Neeraja Pandit et al.,TMH
3. Business Communications, Hudson, Jaico Publications
4. Business communication Sehgal, khetarpal, Excel Books
5. Effective Communication, Harward Business School, Harward Business Review No.1214.
6. Communication skills, Sanjay Kumar, Pushpalata, Oxford
Online Learning Resources:
https://onlinecourses.swayam2.ac.in/imb19_mg14/preview
https://www.youtube.com/watch?v=ITHnugowc_Q

28
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Course Code General Elective – I L T P C

21E00207b E-BUSINESS 2 0 0 2
Semester II

Course Objectives:
• To imparts the concepts and various application issues of e-business and various online
strategies for e-business.
• To explain various electronic payment systems.
Course Outcomes (CO): Student will be able to
• Understand electronic business and related concepts in detail.
• Identify security threat in e-business and steps, methods to overcome security issues.
• Know various electronic payment system and business models in the present technology
business world.
• Know the e-business infrastructure requirements for e-business.
UNIT - I Lecture Hrs: 6
Introduction to e-business : Electronic business, Electronic commerce, difference between e-business
& e-commerce, electronic commerce models, types of electronic commerce,value chains in electronic
commerce,E-commerce in India, internet,web based tools for electronic commerce.Electronic data,
Interchange, components of electronic data interchange, electronic data interchange process.
UNIT - II Lecture Hrs: 6
Security threats to e- business: Security overview, Electronic commerce threats, Encryption,
Cryptography, public key and private key Cryptography digital signatures, digital certificates, security
protocols over public networks : HTTP, SSL,Firewall as security control, public key infrastructure
(PKI) For Security.
UNIT - III Lecture Hrs: 6
Electronic payment system : Concept of money, electronic payment systems, types of electronic
payment systems,smart cards and electronic payment systems, infrastructure issues in EPS, Electronic
fund transfer.
UNIT - IV Lecture Hrs: 4
E-business applications and strategies : Business models & revenue models over internet, emerging
trends in e- businesse- governance, digital commerce, mobile commerce, strategies for business over
web, internet based business models.
UNIT - V Lecture Hrs: 6
E –business infrastructure and e- marketing : Hard works system software infrastructure, ISP’s,
managing e-business applications infrastructure, what is e- marketing, e-marketing planning, tactics,
strategies.
Textbooks:
1. Dave chaffey :e-business & e-commerce management- Pearson.
2. E- commerce- e-business :Dr.C.S.Rayudu, Himalaya.
Reference Books:
1. Whitley, David (2000) ,e-commerce strategy,Technologies and applications.TMH.
2. Schneider Gary P.and Perry, James T(1ST edition 2000) Electronic commerce, Thomson
Learning.
3. Bajaj, Kamlesh K and Nag, Debjani (1st edition 1999) ,e- commerce, The cutting edge of
business,TMH Publishing company
Online Learning Resources:
https://onlinecourses.nptel.ac.in/noc19_mg54/preview
https://www.classcentral.com/course/swayam-e-business-14018
29
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

30
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Course Code General Elective – I L T P C

21E00207c INDUSTRY 4.0 & INNOVATION 2 0 0 2
Semester II

Course Objectives:
• To provide an overview of industry 4.0 and technology based innovations.
• To Align the theory and concepts with Industrial application of computers
• To Introduce the basic concepts of Industry 4.0, Artificial Intelligence, Big Data and
Internet of Things.
• To Discuss and demonstrate the applications and tools of Industry 4.0.
• To Impart knowledge on innovation types, stages of innovation process, and competitive
advantage
Course Outcomes (CO): Student will be able to
• Understand the basic concepts of Industry 4.0 and new technologies in decision
making
• Outline the features of Artificial Intelligence and application domains
• Summarize the Big data domain stack and Internet of Things
• Identify the applications and Tools of Industry 4.0
• Learn and think innovative ideas based on technology
• Apply the knowledge in various industries based on technology to take effective and
efficient managerial decision.
UNIT - I Lecture Hrs:6
Industry 4.0: Need – Reason for Adopting Industry 4.0 - Definition – Goals and Design
Principles -
Technologies of Industry 4.0 – Big Data – Artificial Intelligence (AI) – Industrial Internet ofThings
- Cyber Security – Cloud – Augmented Reality – Mixed Reality.
UNIT - II Lecture Hrs: 6
Artificial Intelligence: Artificial Intelligence: Artificial Intelligence (AI) – What & Why? - History
of AI -Foundations of AI -The AI - Environment - Societal Influences of AI - Application Domains
and Tools - Associated Technologies of AI - Future Prospects of AI - Challenges of AI.
UNIT - III Lecture Hrs: 6
Big Data and IOT: Data : Terminologies - Big Data Definitions - Essential of Big Data in Industry
4.0 - Big Data Merits and Advantages - Big Data Components : Big Data Characteristics - Big Data
Processing Frameworks - Big Data Applications - Big Data Tools - Big Data Roles - Learning
Platforms; Internet of Things (IoT) : Introduction to IoT - Architecture of IoT - Technologies for
IoT - Security in IoT.
UNIT - IV Lecture Hrs: 6
Applications of IoT – Manufacturing – Healthcare – Education – Aerospace and Defence –
Agriculture – Transportation and Logistics – Impact of Industry 4.0 on Society: Impact on Business,
Government, People. Tools for Artificial Intelligence, Big Data and Data Analytics,
Virtual Reality, Augmented Reality, IoT, Robotics.
UNIT - V Lecture Hrs: 4
Innovation: Meaning - Stages of Innovation Life cycle – Types of Innovations - Innovation as a
knowledge-based process – Innovation and competitive advantage.
Textbooks:
1. Managing Innovation -,By Joe Tidd, John Bessant & et.al., Wiley India Publishers, New
Delhi, Third Edition.
2. Introduction to Industry 4.0 and Industrial Internet of
31
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Things by Prof.SudipMisra, IIT Kharagpur.

Reference Books:
1. Alasdair Gilchrist. Industry 4.0: The Industrial Internet of Things, A press
Publications.
Online Learning Resources:
http://assets.press.princeton.edu/chapters/s9221.pdf
https://www.researchgate.net/profile/Joe-
Tidd/publication/285052130_Managing_Innovation/links/5662e4a508ae418a786b8dd8/Managing-
Innovation.pdf

32
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Course Code Skill Oriented Course L T P C

21E00208 DATA ANALYTICS LAB 0 1 2 2
Semester II

Course Objectives:
• To explain the procedure in creation of company, ledger accounts and to explore, present
financial statements of an business organization
• To give knowledge on using of various financial tools to take long term investment
decision
• To demonstrate the process of storing, retrieving the data relating to employees, dealers,
customers and consumers in an effective and efficient way
• To impart the knowledge on Systems and MIS and process of designing the MIS in an
organization.
Course Outcomes (CO): Student will be able to
• Demonstrate the creation of company, ledger accounts, explore and export financial
statements
• Exhibit the calculation of cost of capital and discounting factor techniques in long term
investment decision.
• Store and retrieve the data relating to dealers, customers and consumers based on products,
geographical criteria.
• Present the data in the form of pivot tables, graphs and charts in effective and efficient way
• Construct and present employee salary administration in an organization in an informative
manner.
• Understand information system in the organization, design of MIS and also internet and the
tools used in Internet.
List of Experiments:
Unit – 1
Introduction to Excel- Cells – name range – references – Creating and editing worksheets-Cell
formatting-Creating and using formulas and functions-Use of Macros –Sorting and querying data-
Working with graphs and charts – usage of Paste special
Unit – 2
Basis of Excel: Managing Worksheets and Workbooks. - Worksheet Vs. Workbook - Creating new
worksheets and workbooks - Deleting worksheets and workbooks -Naming and renaming a
worksheet - Toggling between worksheets and workbooks - Copy and Move Worksheets - Hide,
Unhide, Group and Ungroup Cells -Hide and Unhide Worksheets -Save and Save As
Unit – 3
Advanced Excel :Cell Referencing - Data Validation- Naming a Cell or Range of Cells (Name
Manager).- Basic formulas (SUM, COUNTA, AVERAGE, MAX, MIN). Text Functions (RIGHT,
LEFT, MID, SUBSTITUTE, FIND, LEN). Date Functions (TODAY, NOW, DAY, MONTH,
YEAR, EDATE, EOMONTH, TEXT).
Unit – 4
Advanced Excel II :Lookup Functions (VLOOKUP, HLOOKUP, MATCH, INDEX). - Logical
Functions (IF, AND, OR). -Data Analysis Functions (SUMIF, SUMIFS, COUNTIF, COUNTIFS).-
Conditional Formatting, Filtering and Sorting. - Graphs, Charts and Pivot Tables remove duplicates
Unit – 5
Conducting Online surveys – usage of Google drive – micro soft online surveys – sharing with the
help of social media/ internet- getting responses from online survey- sorting and filter online survey
References:
 Ms Office Excel-Frye, PHI publications
 Ms Office Access- Step by step, PHI publications
33
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

 SPSS User manual

Online learning resources/Virtual labs:

https://www.coursera.org/specializations/excel
https://www.coursera.org/specializations/everyday-excel
https://www.coursera.org/learn/excel-basics-data-analysis-ibm

34
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Course Code L T P C
Strategic Management
21E00301 4 0 0 4
Semester III

Course Objectives:
• To describe and discuss the strategic management process.
• To build skills to develop strategic vision, mission objectives.
• To explain concepts of core competence, strategy for completive advantage.
• To give an understanding about strategic analytical tools and techniques.
• To provide knowledge on strategy formulation, types of strategies to implement.
• To create awareness on various strategy evaluation and controlling approaches.
Course Outcomes (CO): Student will be able to
• Know strategic management process
• Obtain strategy implementation, analytical and evaluating skills about various strategies.
• Understand on establishing strategic controls at national and international context
UNIT - I Lecture Hrs: 8
Introduction- Concepts in Strategic Management, Strategic Management as a process
– Developing a strategic vision, Mission, Objectives, Policies – Factors that shape a company’s
strategy – Environmental Scanning -Concepts of Core Competence, Crafting a strategy for
competitive advantage.
UNIT - II Lecture Hrs: 12
Strategic Analysis and Choice: Tools and techniques- Porter's Five Force Model, BCG Matrix,
GE Model, SWOT Analysis and TOWS Matrix,. Market Life Cycle Model - and Organizational
Learning, and the Experience Curve.
UNIT - III Lecture Hrs:12
Strategy Formulation : Formulation of strategy at corporate, business and functional levels.
Strategy Alternatives:- Stability Strategy, Growth Strategy, Retrenchment Strategy, and
Combination Strategy, .
UNIT - IV Lecture Hrs:12
Strategy Implementation : Types of Strategies : Offensive strategy, Defensive strategy, vertical
integration, horizontal strategy; Tailoring strategy to fit specific industry and company situations,
Strategy and Leadership, Resource Allocation as a vital part of strategy – Planning systems for
implementation
UNIT - V Lecture Hrs:12
Strategy Evaluation and control – Establishing strategic controls - Role of the strategist -
benchmarking to evaluate performance - strategic information systems – Guidelines for proper
control- Strategic surveillance -strategic audit - Strategy and Corporate Evaluation and feedback in
the Indian and international context.
Textbooks:
1. Strategic Management – J.S.Chandan & Nitish sen Gupta, Vikas
Reference Books:
 Strategic Management Concepts and Cases ,Fred R.David, PHI.
 Strategic Management,Hill, Ireand, manikutty, Cengage.
 Concepts in Strategic Management and Business Policy,Wheelen & Hunger,
Pearson Education.
 Strategic Management – Text and Cases, V.S.P. Rao, Excel.
 Strategic Management, Ireland, Hoskinsson, Hitt, Cengage.
 Strategic Management – Theory and Application, Habergerg, Rieple, oxford .
35
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

 Strategic Management, P. SubbaRao, Himalaya.
 Business policy and strategic management, Sukul Lomash, P.K.Mishra, Vikas

Online Learning Resources:

http://rizvihmct.com/wp-content/uploads/2017/02/Semester-VI-strategic-managment.pdf
https://sgp1.digitaloceanspaces.com/cakart/5929/study_contents/Chapter_1__Introduction_to_Strateg
ic_Management.pdf
https://old.mu.ac.in/wp-content/uploads/2014/04/Introduction-to-Strategic-Management-book.pdf
https://www.cimaglobal.com/Documents/ImportedDocuments/cid_tg_strategic_analysis_tools_nov07
.pdf.pdf
https://resources.saylor.org/wwwresources/archived/site/wp-content/uploads/2013/09/Saylor.orgs-
Strategy-Formulation.pdf
https://resources.saylor.org/wwwresources/archived/site/wp-content/uploads/2013/04/BUS300-
2.3_Strategy-Formulation.pdf
https://static.careers360.mobi/media/uploads/froala_editor/files/Strategy-Implementation-and-
Control.pdf

36
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Course Code Specialization Elective- I L T P C

21E00303a Cost and Management Accounting 4 0 0 4
Semester III

Course Objectives:
• To describe the cost concepts, cost behaviors, and cost accounting techniques that are applied
to manufacturing and service businesses.
• To provide an understanding on material purchase control methods.
• To explain management accounting concepts and branches of accounting.
• To discuss different analytical tools & techniques of financial statements.
• To impart analytical and interpretation skills on financial statements.
Course Outcomes (CO): Student will be able to
• To understand concepts, nature and scope of accounting, branches of accounting.
• To learn different controlling tools on material and labour cost.
• To distinguish branches of accounting and importance.
• Demonstrate analytical and interpretation skills on financial statements of any companies.
UNIT - I Lecture Hrs: 8
Nature and scope of accounting: Cost analysis, concepts and classifications, Cost sheets, preparation of
cost sheets, Tenders and Quotations.
UNIT - II Lecture Hrs: 12
Material Purchase control: Levels, aspects, need and essentials of material control. Stores control-
stores department, EOQ, Stores records, ABC analysis, VED analysis.
UNIT - III Lecture Hrs:12
Labor cost: Computation and control, Time keeping-Methods of wage payment-Time rate and piece
rate system-Payroll procedures-Idle time and overtime-Labor turnover.
UNIT - IV Lecture Hrs:12
Management Accounting: Meaning, scope , importance and limitations – Management Accounting Vs
Cost Accounting-management Accounting Vs Financial Accounting.
UNIT - V Lecture Hrs:12
Analysis and Interpretation Of Financial Statements: Nature ,Objectives, tools- Methods-Comparative
Statements, Common size statements and Trend analysis
Textbooks:
1. A Text book of Cost and Management Accounting – Arora M. N, 11/e, Vikas
Reference Books:
 Cost Accounting :Theory and Practice - Bhabatosh Banerjee, 12/e, PHI.
 Financial Statement Analysis and Reporting - Mohana Rao P, PHI, 2011.
 Cost Management :A strategic Approach - Vaidya S. C, Suveera Gill Macmillan 2010.
 Cost Accounting- Jawaharlal, & Seema Srivastava, 4/e, TMH.
 Accounting & Costing for Management – Sinha P. K, Excel BOOKS, 2010.
 A Textbook of Cost Management- G.V Kesava Rao, D Gopinath, M.G. Krishnamurthy
and Anita S. Yadav, Paramount Publishing House,
Online Learning Resources:
https://www.youtube.com/watch?v=5oSpcI3e4Dw
https://youtu.be/tstp5293Xqs

37
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Course Code L T P C
Financial Information Systems
21E01301 4 0 0 4
Semester III

Course Objectives:
• To impart knowledge on financial information systems
• To give awareness on information systems
• To provide knowledge MIS development and system methodology
• To explain financial market structure
• To discuss FIS products
Course Outcomes(CO):Student will be able to
• Acquire knowledge information system architecture
• Learn and understand structure of MIS
• Know the trading activity and primary &secondary market
• Understand SAP,ORACLE, Microsoft Dynamic, PeopleSoft, Finnacle, Baan
UNIT - I Lecture Hrs: 8
1. Introduction to MIS – Introduction to Information system – meaning, features of MIS, Meaning,
components and features of FIS , Importance of information for management decisions, –System
Development– Information System Architecture.
UNIT - II Lecture Hrs: 12
2. Structure of MIS: Basic structural concepts: formal and informal information systems; public and
private information systems; Information Systems– MIS Office automation – Decision Support System
– Expert system- Knowledge Work Systems, Artificial Intelligence, Group Decision Support
Systems(GDSS).
UNIT - III Lecture Hrs:12
3. MIS development and system methodology –System development methodologies; SDLC
approach; prototyping approach and user development approach- Systems Analysis; systems Design;
Concepts of database and database design.
UNIT - IV Lecture Hrs:12
4. Financial Markets Infrastructure: Trading Room Operations: Matching, Confirmations,
Margining, After the Trade: Clearance and Settlement Systems, Control of Trading and Finance
Activities, Primary Markets and Secondary Markets, Role and functions of SEBI.
UNIT - V Lecture Hrs:12
5. FIS Products : SAP,ORACLE, Microsoft Dynamic, PeopleSoft, Finnacle, Baan etc and their utility
in various sectors.
Textbooks:
1. Financial Markets & Services, Vasanth desai, Himalaya,2009.
2. Enterprise ResourceSystems,Motiwala,Pearson

Reference Books:
 Management Information Systems Text & Cases, W S Jawadekar, Tata McGraw- Hill
 Management Information Systems, C Laudon and Jane P.Laudon, et al, Pearson
Education
 Management Information Systems, Gordon B. Davis & Margrethe H.Olson, Tata
McGraw-Hill.

38
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Online Learning Resources:

https://www.sscasc.in/wp-content/uploads/downloads/ComputerScience/MIS-ERP.pdf

https://www.tutorialspoint.com/management_information_system/mis_development_process.htm#:~:text
=In%20MIS%2C%20the%20information%20is,vital%20resource%20for%20the%20system.

https://www.bis.org/cpmi/publ/d101a.pdf

39
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Course Code L T P C
Valuations of Mergers and Acquisitions
21E01302 4 0 0 4
Semester III

Course Objectives:
• To impart knowledge on valuation of merges & acquisitions
• To give awareness on Accounting Aspects of Mergers & Acquisitions
• To provide knowledge alternatives finances of merges and acquisitions
• To explain valuation methods for merges and acquisitions
• To discuss regulations on merges and acquisitions of regulatory body
Course Outcomes(CO):Student will be able to
• Acquire knowledge on valuation of merges & acquisitions
• Learn and understand Accounting Aspects of Mergers & Acquisitions
• Know the alternative finances of merges and acquisitions
• Understand valuation methods for merges and acquisitions
• Obatain knowledge on rules and regulations for merges and acquisitions
UNIT-I LectureHrs:8
Introduction: - Types of mergers, Motives for mergers, theories of mergers – De mergers Reverse
Merger
UNIT-II LectureHrs:12
Accounting Aspects of Mergers & Acquisitions : SEBI Guidelines- -Tax Implications
–PSUDisinvestmentprogrammes-MajorM&A‘SinIndiaduringthelastTwodecades- Due Diligence Process
for M & A – Ethical issues in M &A
UNIT-III LectureHrs:12
Financing of Mergers &, Acquisitions : Financing Alternatives-Management Buyouts – Employee
Stock Ownership Plan (ESOP) Types-Leveraged Buyouts-SEBI Guidelines – Value drivers

UNIT-IV LectureHrs:12
Valuation methods: Discounted cash flow method, P/E Multiple methods, P/BV multiple other methods
of valuation

UNIT-V LectureHrs:12
Regulations for Mergers and Takeovers in India – SEBI Guidelines for M&A takeovers – Horizontal
mergers- Cross border Mergers and Acquisitions: Motivations - Opportunities and Threats – Recentcases.
Textbooks:
1. Kevin K. Boeh and Pall W. Beamish: Mergers and Acquisitions (Sage)
2. Mergers and Restructuring and Corporate control, Ray (PHILearning)
3. Mergers, Acquisations and Business valuation, Ravinder Vadapalli, , 2007( ExcelBooks)
4. M&AC, Rajindar S.Aurora, Kavitha Setty, Oxford University,2008.
5. Creating value from mergers and acquisitions,Sudi Sudarshanam,pearson,2009
6. Corporate restructuring,mergers,acquisitions,Das,Rakshit&Debasish,Himalaya
7. publishers,2012

Reference Books:
 Dr. JC.Verma : Corporate Mergers, Amalgamation and Takeovers(Bharat)
 S. Ramanujam, et al: Mergers – Issues Implications and Case Laws inCorporate
 Restructuring ( Tata McGrawHill)S
 Weston, et al : Takeovers Restructuring and CorporateGovernance(Pearson)
 Ravindhar Vadapalli: Merger Acquisitions and Business Valuation (Excel)
 Chandrasekhar Krishnamurti and Viswanath: Mergers Acquisitions andCorporate
40
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

 Restructuring(Response)

Online Learning Resources:

https://www.youtube.com/watch?v=-DE9gLjOQUU

https://www.wirc-icai.org/images/material/Valuation-for-M-and-A.pdf

https://www.icai.org/post.html?post_id=17885

https://ebs.online.hw.ac.uk/EBS/media/EBS/PDFs/Mergers-Acquisitions-Course-Taster.pdf

41
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Course Code L T P C
Investment And Portfolio Management
21E00305a 4 0 0 4
Semester III

Course Objectives:
• To present and discuss an overview of stock markets.
• To explain concept of investment, process of investment.
• To discuss framework of fundamental and technical analysis under security analysis
• To impart knowledge on estimation and measurement of risk and return.
• To explain process of valuation of different securities.
• To describe the process of portfolio management process, theories, models to measure the
performance of portfolio.
Course Outcomes (CO): Student will be able to
• Understand the overview of stock markets.
• Acquire knowledge on process of investment,
• Analyse the security under different types before investing in stocks.
• Ascertain risk and return value of different securities and portfolio
• Learn various portfolio theories, models to manage portfolio and maximise the portfolio
returns.
UNIT – I Lecture Hrs: 8
Investment: Introduction to stock markets - objectives, Process of Investment, Investment and
speculation.
UNIT – II Lecture Hrs: 12
Fundamental Analysis & Technical Analysis: Framework of Fundamental analysis- Economic
analysis, Industry analysis-Industry Life cycle - Company analysis, Fundamental Analysis Vs
Technical Analysis - Dow Theory.
UNIT - III Lecture Hrs:12
Measurement of Risk and Return: Revenue Return and Capital appreciation, holding period –
Calculation of expected return, Risk factors, risk classification – systematic risk – unsystematic risk –
standard deviation – variance– Beta .
UNIT – IV Lecture Hrs:12
Valuation of Securities: Types of Securities - Approaches of valuation – Bond valuation
– Preference share Valuation – Common stock Valuation

UNIT – V Lecture Hrs:12

Portfolio Management: Process of Portfolio Management, Modern Portfolio – Portfolio models –
Markowitz model – Sharpe single index model, Capital Asset Pricing Models.
Textbooks:
1. Investment Management,V.K.Balla, S.Chand Company Ltd
2. Security Analysis and Portfolio Management ,Punithavathy Pandian, Vikas
Reference Books:
 Investment Analysis and portfolio management, Chandra, Tata McGraw Hill .
 Secuerity Analysis Portfolio Management, Ranganatham & Madhumathi, Pearson
Education.
 Security Analysis and Portfolio Management, Sudhindra Bhat, excel.
 Security analysis and portfolio management, Avadani, Himalaya publishers.
 Investment analysis portfolio management, Frank Reilly & Brown, Cengage.
 Investment Management, Preethi Singh, Himalaya Publishing House, Mumbai..
 Investment, Bodie, McGraw Hill Book Company.
42
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

 Investment Management ,Hiriyappa ,New Age Publications

Online Learning Resources:
https://www.bcci.bg/projects/latvia/pdf/8_IAPM_final.pdf
https://backup.pondiuni.edu.in/sites/default/files/investment%26portfolio-260214.pdf
https://sist.sathyabama.ac.in/sist_coursematerial/uploads/SBAA7002.pdf
https://www.youtube.com/c/iit/search?query=securities%20and%20portfolio%20management

43
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Course Code L T P C
21E01303 Auditing and Accounting Standards 4 0 0 4
Semester III

Course Objectives:
• To explain Audit, objectives, types and basic principles to audit.
• To elucidate significance of company audit, audit programme and audit note book.
• To impart knowledge on Auditors Eligibility , rights and duties of auditor.
• To introduce Accounting standards (AS), applicability of AS.
• To infuse knowledge on IFRS, Importance and need of IFRS.
Course Outcomes(CO):Student will be able to
• know Audit, objectives, types and basic principles to audit.
• Understand significance of company audit, audit programme and audit note book.
• Aware of Auditors Eligibility, rights and duties of company auditor.
• Understand Accounting standards (AS), applicability of AS.
• Familiarize with IFRS, Importance and need of IFRS.
UNIT-I LectureHrs:8
Introduction to Auditing : Definition, objective of Audit, Advantages and limitation of audit, Types of
Audit - Basic Principles of governing audit. Vouching - Meaning and significance.

UNIT-II LectureHrs:12
Company Audit : Meaning and significance of Company Audit - Audit programme- Audit note book -
working papers - Commencement of new audit.
UNIT-III LectureHrs:12
Auditor Eligibility & Audit Report: Qualifications, disqualifications appointment and removal of
company auditor. Duties and rights of a company auditor - Preparation of an audit report .
UNIT-IV LectureHrs:12

Accounting Standards (AS)& IFRS::Concept of AS , Need &scope and importance of AS ,

Constitution of Accounting Standard Board In India –Introduction of International Financial
Reporting Standards(IFRS) - Importance of IFRS - Principles of IFRS –Benefits & Challenges of
IFRS
UNIT-V LectureHrs:12

Accounting Standards AS -1 Disclosure of Accounting Policies; AS-2 Valuation of Inventories ,

AS-3 Cash Flow Statements ,AS-6 Depreciation Accounting (Theory only)
Textbooks:
1. A Hand book on Practical Auditing- B.N. Tondan, S ChandPublishers
Reference Books:
 Income Tax Law and Practice: V.P. Gaur & D.B Narang, KalyaniPublishers
 Income Tax: B.B. Lal, PearsonEducation
 Taxation: R.G. Saha, Himalaya Publishing House Pvt.Ltd.
 Taxation Law and Practice: Balachandran & Thothadri, PHILearning
 Financial Accouning, V. Rajashekaran & R. Lalitha, Pearson India.
Online Learning Resources:
https://www.isme.in/ifrs-convergence-in-india-need-benefits-
challenges/#:~:text=India%20officially%20decided%20in%202007,adopting%20the%20IFRS%20standa
rds%20completely

44
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Course Code General Elective- II (MOOCS) L T P C

21E00307a Entrepreneurship Development 2 0 0 2
Semester III

Course Objectives:
• To educate in preparation of business plan, contents and effective presentation of business
plan.
• To explore and Generate new business opportunity,
• To explain and discuss strategies for Decisions under Uncertainty and environment instability,
Risk Reduction strategies, Market scope strategy & Imitation strategies
• To educate on Women entrepreneurship focusing on Rural Entrepreneurship and
Entrepreneurship Development Programmes (EDPs) to transform as entrepreneur.
Course Outcomes (CO): Student will be able to
• Undertake new business ventures with new creative business plan models, contents and
effective presentation of business plan.
• To apply various strategies for decisions under different scenarios to reduce risk.
• Analyse challenges faced by Women entrepreneurship focusing on Rural Entrepreneurs
• Know the need of Entrepreneurship Development Programmes (EDPs) to transform as
entrepreneur with case studies.
UNIT – I Lecture Hrs: 4

Nature and Forms of Entrepreneurship: Features - Entrepreneur’s competencies, attitude,

qualities, functions. Entrepreneurial scenario in India and Abroad. Small Business, Importance in
Indian Economy, Types of ownership, sole trading, partnership, Important features of various types of
businesses - corporate entrepreneurship, Intrapreneurship - Role of Government in the promotion of
Entrepreneur.
UNIT – II Lecture Hrs: 6
Project Planning and Feasibility Studies: The Concept of Project, Project Life Cycle - Project
Planning, Feasibility – Project proposal & preparation of DPR (detailed project report).

UNIT – III Lecture Hrs:6

Aspects of the Entrepreneurship: Idea generation – opportunities - SWOT Analysis - patents and
trademarks, Intellectual Property Rights. Source of Capital, Debt capital, seed capital, venture capital
- Informal Agencies In financing entrepreneurs, Technology and business incubators.
UNIT – IV Lecture Hrs:6
Entrepreneurial Strategy: Generation of new business opportunity, Decisions under Uncertainty,
entry strategy, environmental instability - Risk Reduction strategies, Market scope strategy- Imitation
strategies
UNIT – V Lecture Hrs:6
Women and Rural Entrepreneurship and EDPs: Scope-Challenges faced by women
entrepreneurs, Institutions supporting women entrepreneurs. Successful cases of women
entrepreneurs.-Need, Rural Industrialization – Role of NGO’s – Organising EDPs – Need, Objectives,
Evaluation of Entrepreneurship Development Programmes.
Textbooks:

1. The Dynamics of Entrepreneurial Development and Management, Vasanth Desai,

Himalaya.
2. Entrepreneurship Development & Small Business Enterprises – Second Edition, Poornima
M.Charantimath , Pearson

45
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Reference Books:
 Entrepreneurial Development, S. Chand and Company Limited, S.S. Khanka, .
 Fundamentals of Entrepreneurship, H. Nandan, PHI.
 Entrepreneurship, 6/e, Robert D Hisrich, Michael P Peters, Dean A Shepherd, TMH.
 Entrepreneurship – New venture Creation, Holt, PHI.
 Entrepreseurship- Successfully Launching New Ventures, Barringer, Ireland, Pearson.
 Entrepreneurship, Roy, Oxford.
Online Learning Resources:
https://www.tutorialspoint.com/entrepreneurship_development

https://swayam.gov.in ----Entrepreneurship Development

https://leverageedu.com/blog/entrepreneurship-development

46
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Course Code General Elective- II (MOOCS) L T P C

21E00307b PROJECT MANAGEMENT 2 0 0 2

Semester III

Course Objectives:
• To explain communication concepts
• To develop the students’ competence in communication at an advanced level.
• To demonstrate communication skills viz., listening, speaking, reading and writing with
teaching aids.
Course Outcomes (CO): Student will be able to
• Understand the communication concepts and
• Improve communication and competence skills
• Obtain and apply proficiency in business communication at the workplace and professional
contexts.
UNIT – I Lecture Hrs: 4
Project management: meaning of project, project management, nature of projects , project
management system, project life cycle , project management process.

UNIT – II Lecture Hrs: 6

Project analysis : types of analysis –technical analysis, economic analysis, financial analysis ,
sensitivity analysis, social analysis, institutional analysis

UNIT – III Lecture Hrs:6

Organizing system and processor for project implementation: working of system, design of
system, project work system design, work breakdown structure , project execution plan , project
procedure manual
UNIT – IV Lecture Hrs:6
Project risk management: Concept of risk , five stage process in risk management , types of risks ,
Project risk management – an integrated approach Project risk analysis and management (PRAM)

UNIT – V Lecture Hrs:6

Monitoring and control: meaning of project monitoring , activities to monitor: project control, the
essents of control, post evaluation approach: project benfit monitoring and evaluation-difference
between monitoring and evaluation, project benfit monitoring methods :PBM methods-PBM reports-
scheduling PBM activities-project completion-impact evaluation
Textbooks:
1. Project management: vasant desai,Himalaya publishing house,edition 2008.

Reference Books:
1. Project management: jack gido, penna state university,edition 2007.
2. Project management : s. chowdary publishers,copyrights1998,by mcgraw hill education pvt
ltd.
3. Project management : jeffie k .pinto ,Indian edition ,published by dorling Kindersley india pvt
ltd 2009.
4. Project planning scheduling & control: james p .lewis, tata mcgraw hill education pvt
ltd.Third edition 2009
Online Learning Resources:

47
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

https://archive.nptel.ac.in/project management

https://aims.education/project-management-lecture-notes

https://www.coursera.org/courses?query/project management

48
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Course Code General Elective- II (MOOCS) L T P C

21E00307c BUSINESS ETHICS AND CORPORATE 2 0 0 2
GOVERNANCE
Semester III

Course Objectives:
• To introduce concept of business ethics, corporate ethics, theories, models and approaches for
decision making and ethics in competitive business.
• To Explain role of ethics in business competition.
• To make clear on ethical aspects in various functional areas in the organizations.
• To impart knowledge on Corporate Governance, structure, theories, philosophies and
Corporate Social Responsibility (CSR).
Course Outcomes (CO): Student will be able to
• Understand concepts of business ethics, corporate ethics, theories, models and approaches for
decision making and ethics in competitive business.
• Recognize the role of ethics in business competition.
• Learn and apply ethical aspects in various functional areas in the corporate business.
• Know Corporate Governance, structure, theories, philosophies and Corporate Social
Responsibility (CSR).
• Classify the stakeholders in CSR and correlate CSR with ethical aspects of business.
UNIT – I Lecture Hrs: 4
Business Ethics:- Ethics meaning, need, scope, nature, importance, functions, need and purpose of
business ethics, approaches to business ethics, source of ethical knowledge for business. Evolution of
business ethics, Ten popular myths about business ethics, ethical dilemmas ,code of conduct in
business, some major unethical business practices.
UNIT – II Lecture Hrs: 6
Theories of ethics :- Ethical approaches, modern decision making, ten amendments , Aristotle theory
of Golden mean, theory of consequentialism, Right Albert Carr’s theory of business ethics, W.D Ross
seven prima facie duties(rules); Concept of Justice – Types of justice ; Indian Ethos: Advaita vedanta
(Shankara), Visishtadvaita Philosophy (Ramanuja), Gandhian Ethics, Ethics of Bhagavat githa, Moral
standards in Indian Ethics.
UNIT - III Lecture Hrs:6
Ethical aspects in Organization:- Ethics issues in marketing and advertisement, Ethical issues in
finance and accounting, Ethical issues in HRM, Production and operations management, information
technology, Combating frauds, Cyber crime, Whistle blowing., professional ethics and human values,
Decision making and types of business companies, Josephson’s six Pillars of Character and Business
Decision making,
UNIT - IV Lecture Hrs:6
Corporate Governance:- Purpose- Theories and Philosophies of Corporate Governance, Nature,
Characteristics and purpose of corporate governance, Theories of corporate governance, Principles,
corporate governance codes and practices.
Share holders- Rights and Protection, issues in corporate governance, The Emerging Trend in
corporate governance.

UNIT - V Lecture Hrs:6

CSR( Corporate Social Responsibility):- Needs, types and nature of social responsibilities, history
and evolution of corporate governance in India, Salient features, Structure and Standards of corporate
governance in India, Models of corporate governance

49
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Textbooks:
1. Business Ethics and Corporate Governance –A.C. Fernando, Pearson Education.
Reference Books:
 “Perspectives in Business Ethics”, Laura P Hartman, Tata McGrawHill.
 Ethics in management and Indian Ethos, Biswanath Ghosh,Vikas
 Bob Tricker, Corporate Governance, Oxford.
 Corporate Governance and Social responsibility, Balachandran, Chandrasekharan,PHI
 Business Ethics -Concepts and Cases,Weiss,Cengage.
 Business Ethics, Himalaya,C.S.V.Murthy.
 Ethical Management, Satish Modh,Mcmillan.
Online Learning Resources:
https://ddceutkal.ac.in/Syllabus/BECG-MBA.pdf
https://sist.sathyabama.ac.in/sist_coursematerial/uploads/SBAA1503.pdf
https://www.bimkadapa.in/materials/BECG%20-5-UNITS-PDF.pdf
https://www.augstskola.lv/upload/CSR%20book_FINAL_01.2020.pdf
https://www.himpub.com/documents/Chapter2975.pdf
https://www.icsi.edu/media/webmodules/publications/EGAS-Final.pdf

50
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Course Code L T P C
Business Simulation Lab
21E00308 0 0 2 1
Semester III

Course Objectives:
• To expose the students to learn various online/ offline gathering of the data
• To understand various statistical tools including Excel
• To help the students to visualize using various tools including Excel
• To train them into their functional domains Marketing, Finance and HR
• To understand the basic data base system of MS Access
Course Outcomes (CO): Student will be able to
• To familiarize Students with basic to intermediate data gathering skills for using various tools
• To provide students hands on experience on various statistical Utilities
• To gain proficiency in creating solutions for Data Management and Reporting
UNIT – I Lecture Hrs: 4
Gathering the data (Using Online/Offline)
Create questioner of Marketing/HR/revenant management stream – gathering primary data - Entering
online survey data into excel – sorting and filtering the required shape – Colleting and entering the
secondary data (Financial data/ balance sheets/stock data/ mutual fund data/Insurance Data)
UNIT – II Lecture Hrs: 6
Statistical Analysis (Using Excel / SPSS / R-studio Open-Source Online tools)
Formulation of Hypothesis - Statistical Calculation of Uni Variable - Bi Variable – Multi variable –
interpretation of the result
UNIT – III Lecture Hrs:6
Visualization of Data (Using Excel/Power Bi/ Tableau Public/Other Open Source Visualization
tools)
Introduction Charts –Rules for Creating Charts- Labels- Title of the chart- Axis of the chart- Quick
Layout- switch to row to column -changing the data – different types charts
UNIT – IV Lecture Hrs:6
Database Creation : Data base creation in HR,FINANCE & MARKETING , Creating Sales Database
– filtering the data – Create models using marketing data – Creating HR Data base – create model for
HR data - Calculations of NPV, IRR
UNIT – V Lecture Hrs:6
Introduction to MS- Access & SPSS: Overview of MS Access – getting started – tables – primary
key – over view ribbon – creating data base . Overview of SPSS- Data entry and analysis – main
features of SPSS Packages

Textbooks:
1. Glyn Davis & Branko Pecar “Business Statistics Using Excel” Oxford University Press.
Reference Books:
 David Whigham “Business Data Analysis Using Excel’’ Oxford University Press.
 Winstion “Excel 2010 Data Analysis and Business Modelling” PHI Learning Private
Limited.
 Bajpai “Business Statistics” Pearson.
 D P Apte : Statistical Tools for Managers USING MS EXCEL, Excel Books.

Online Learning Resources:

51
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

https://www.coursera.org/courses?query=microsoftexcel https://onlinecourses.nptel.ac.in
https://swayam.in/Advanced-excel
https://swayam.in/spss-lectures

52
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Course Code L T P C
Experimental Learning Project
21E01309 0 0 2 1
Semester III

Experiential learning project is a multifaceted assignment that serves as a group academic and
intellectual experience. Students are required to take up a mini project work, in which the student or a
team of maximum four students can choose any specific problem of Industry / Industry based project
work / social problem that interests them. Student or team need to conduct research on the subject,
maintain a portfolio of findings or results, create a final product demonstrating their learning
acquisition or conclusions (as a paper, short film, or multimedia presentation), and give an oral
presentation before the Project Review Committee consisting of Head of the Department,
supervisor/mentor and two other senior faculty members of the department

53
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Course Code L T P C
Derivatives and Risk Management
21E01401 4 0 0 4
Semester IV

Course Objectives:
• To give an overview of Financial Derivatives, growth, types of derivatives.
• To Explain fundamental linkages between spot & derivative markets.
• To infuse knowledge on functioning and types of future and forward markets.
• To impart knowledge on types of risks, risk management and techniques to manage risks
Course Outcomes (CO): Student will be able to
• Understand concepts of Derivative, and types of derivatives
• Recognize the inter relationship of Spot & derivative markets.
• Learn the functioning of future and forward markets.
• Identify types of risks, risk management
• Apply various techniques to manage risks in derivatives market
UNIT - I Lecture Hrs: 8
Introduction to Derivatives – Development and Growth of Derivative Markets, Types of Derivatives,
Fundamental linkages between spot & Derivative Markets, The Role of Derivatives Market, Uses & Misuses of
derivatives.
UNIT - II Lecture Hrs: 12
Introduction to Risk: Types of Risks, Risk Identification and Measurement, Risk Management process- Risk
Management Techniques - Non Insurance Methods.
UNIT - III Lecture Hrs:12
Future and Forward Market structure of forward and Future Markets, Mechanics of future markets, Hedging
Strategies, Using futures, Determination of forward and future prices – Interest rate futures, currency futures and
options
UNIT - IV Lecture Hrs:12
Insurance as a Risk Management: Techniques, Principles: Principle of Indemnity, Principle of Insurable Interest,
Principle of Subrogation, Principle of utmost good Faith, Requisites of Insurable Risks – Functions of insurance
UNIT - V Lecture Hrs:12
Requirements of an Insurance Contract: Distinguishing Characteristics of Insurance Contracts, Role of Agents
and Brokers- IRDAI Regulations.
Textbooks:
1. Risk Management Insurance and Derivatives, G. Koteshwar: Himalaya, 2008
2. Financial Derivatives, Mishra: Excel, 2009.
Reference Books:
 Risk Management & Derivatives, Stulz, Cengage,2009
 Derivatives and Risk Management, Jayanth Rama Varma: TMH, 2008.
 Financial Derivatives, Gupta, 1st Edition, PHI 2008
Online Learning Resources:

https://www.youtube.com/playlist?list=PLLy_2iUCG87CTB2vv9njHaJbmQoa9S5gK
https://ebooks.lpude.in/management/mba/term_4/DMGT513_DERIVATIVES_AND_RISK_MANAGEMEN
T.pdf
https://archive.nptel.ac.in/courses/110/107/110107128/

54
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Course Code Specialization Elective – VI L T P C

21E00402a International Financial Management 4 0 0 4
Semester IV

Course Objectives:
• To present an overview of International Financial Management , nature , scope and
importance.
• To impart knowledge on Foreign Exchange Market, functions and structure , transaction and
settlement mechanism.
• To explain meaning of foreign exchange exposure , types of exposure and risk involved.
• To discuss cross-border investment decisions , project evaluation techniques and risk involved
in cross-border investment decisions.
• To explicate financing decisions of MNCs and working capital management.
Course Outcomes (CO): Student will be able to
• Understand an overview of International Financial Management , nature , scope and
importance.
• Acquire knowledge on Foreign Exchange Market, functions and structure , transaction and
settlement mechanism.
• Identify different types of foreign exchange exposure and risk involved.
• Evaluate cross-border investment decisions using various project evaluation techniques and
risk involved in cross-border investment decisions.
• Know evaluation of financing decisions and factors influencing financing decisions.
• Take decision on effective utilization of components of working capital.
UNIT – I Lecture Hrs: 8
Introduction to International Financial management: IFM meaning, Difference between FM &
IFM, Nature, Scope, Importance.
UNIT – II Lecture Hrs: 12
Foreign Exchange Market: Functions and Structure of the Forex markets, major participants, types
of transactions and settlements, Foreign exchange quotations, .
UNIT - III Lecture Hrs:12
Management of foreign exchange exposure and risk: Types of Exposure, Economic Exposure,
Transaction Exposure, Operating Exposure.
UNIT – IV Lecture Hrs:12
Cross-border Investment Decisions: Capital budgeting, Approaches to Project Evaluation, Risk in
Cross-border Investment Decisions.
UNIT – V Lecture Hrs:12
Financing Decisions of MNC`s & Working Capital Management: Introduction, the cost of capital,
capital structure, Cash management, management of receivables, Inventory management
Textbooks:
1. International Financial Management, V.K.Bhalla ,S.Chand
2. International Financial Managemen, Ephriam Clark , Cengage.
Reference Books:
 International Finance , Prakash .G.Apte, TMH
 International Financial Management, T. Siddaiah: Pearson.
 International Financial Management ,M.K.Rastogi
 International Financial Management, S. Eun Choel and Risnick Bruce: TMH.
 International Financial Management, Machi Raju, HPH.
55
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

 international finance management, Jeff Madura, Cengage.
Online Learning Resources:
https://online-degree.swayam.gov.in/dyp20_d02_s3_fm04/preview

https://www.iimb.ac.in/InternationalFinacialManagement

https://nptel.ac.in/InternationalFinaincialManagement

56
 R21 Regulations

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY ANANTAPUR

(Established by Govt. of A.P., ACT No.30 of 2008)
ANANTHAPURAMU – 515 002 (A.P) INDIA

MASTER OF BUSINESS ADMINISTRATION (FINANCE)

Course Code Project Work L T P C

21E01403 0 0 20 10
Semester IV
Students are required to take up a project work, in which the student can choose any specific
problem of Industry or Industry based project work. Alternatively it can be secondary source based
or Field based project work. Before the commencement of the project work each student is required
to submit a synopsis indicating the objectives, Methodology, Framework for analysis, Action plan
with milestones in order to have clarity for the subsequent work. The project should have an
internal faculty as guide. The student shall initiate project work immediately after II semester and
evaluation shall take place in IV semester
References:
 Business Essentials: Research Project,Viva.
 Paul Oliver:Writing Your Thesis,Sage.
 M.K.Rampal & S.L.Gupta: Project Report Writing, ParagonInternational.
 Michael Jay Polonsky: David S Waller: Designing and Managing a Research
Project,Sage.
 Surendra Kumar: An Aid to Project Work, ParagonInternational.

57