Class participation is a fundamental aspect of this course.

Students will be encouraged to actively take

part in all group activities and to give an oral group presentation. Students will be expected to interact
with media resources, such as, web sites, videos, DVDs, and newspapers etc.

Course Content

 UNIT 1
Basics of Accounting & its Principles (12 Lecture
Hours)
Meaning, Need, Role and Significance of Accounting, Basic Accounting Concepts and Conventions
(Overview of Indian GAAP, US GAAP, IAS, IFRS), Overview of Accounting Cycle, Assets-
Liability-Equity (ALE) Relationships.
 UNIT 2
Recording, Classifying, Summarizing & Depreciation Accounting (12 Lecture Hours)
Introduction to Accounting Cycle-Preparation of Journal, Ledger and Trial Balance. Depreciation,
Depletion and Amortization.
 UNIT 3
Preparation of Financial statements (12 Lecture Hours)
Reserves and Provisions, Understanding and Preparation of Financial Statements-Trading, P & L
A/c and Balance Sheet along with adjustments, Balance-sheet of Joint-Stock Companies with focus
on companies in Petroleum Sector/Aviation Sector.
 UNIT 4
Analysis and Interpretation of Financial Statements (12 Lecture Hours)
Analysis and Interpretation of Financial Statements-Ratio Analysis, Cash-Flow Statement,
Common-Size Statement, Evaluation and Review of Corporate Performance, Disclosures,
Significant Accounting Policies.
TEXT BOOKS
1. Pandey, I.M, (2015), “Financial Accounting”, 11th Edition, Vikas Publication, New Delhi.
2., DK Goel (2009) “Financial Management”, 5th Edition, Vinobha Bhave University Edition, Arya
Publications
REFERENCE BOOKS
1. Chandra, Prasanna, (2011),”Financial Accounting Theory and Practice”, 8th Edition, TMH, New
Delhi.
2. Vanhorne, J, (2015),” Financial Accounting & Policy”, 13th Edition, Pearson Education, Delhi.
3. Brealey and Myers, (2017),” Principles of Accounting in Finance”, 10th Edition, McGraw Hill,
India.
Modes of Evaluation: Quiz/ Project submission/ presentation/ Class room and case
discussion/ Written Examination
Examination Scheme:
Components Quizzes/ Group Case Study Mid Semester End Semester
Project Presentation/ and class Examination Examination
Submission discussion
Weightage (%) 10 20 20 50

Relationship between the Program Outcomes (POs), Program Specific Outcomes and
Course Outcomes (COs)

Program
Outcomes
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PSO1 PSO2 PSO3
Course
Outcomes
CO 1 3 - 1 3 2 1 1 1 - 2

CO 2 1 - 2 2 1 1 2 2 - 1

CO 3 1 - 2 2 1 2 1 1 - 3

CO 4 1 - - 2 3 2 3 2 - -

Average 1.5 - 1.6 2.2 1.7 1.5 1.7 1.5 - 2.0

1. Weekly Mapped (Low) 2. Moderately Mapped (Medium) 3. Strongly Mapped

(High)
“-”means there is no correlation
 FINANCIAL MARKETS AND L T P C
INVESTMENT
Version 0.0 5 0 0 5
Pre-requisites/Exposure
Co-requisites

Course Objectives

___________________________________________________________________________

1. To help the students to develop and understand the importance of Financial Market and
Institutions.
2. To enable students to describe how people analyze the Financial Market under different Banking
Industry in India.
3. To provide the students to analyze specific characteristics of Securitization and Financial
Institutions.
4. To enable students to synthesize related information and evaluate options for most logical and
optimal solution such that they would be able to predict and control the Financial market and
the Financial Institutions.

Course Outcomes

On completion of this course, the students will be able

CO1. To demonstrate the applicability of the concept of Financial Market and Institutions.
CO2. To apply the concept for finding the right process and structure of Indian Financial System.
CO3. To analyse the complexities in Securitization and Banking Industry in India.
CO4. To integrate how the Financial Institutions and its concepts are used.

Catalog Description
The main objective of Financial Market and Institutions is to help students to acquire and develop skills
to take rational decisions in the process of financial reforms in India. Investment Analysis has always
been regarded as important in Banking Industry in India.

This course covers the explanations about the financial Institution and markets and concepts in the
organizational context, it details the impact of securitization. The course also focuses on understanding
of identification and importance of Securitization concepts.

Classroom activities including lectures, discussions and case studies (topped up with role play) will be
designed to encourage students to get involved, absorb and assimilate inputs. These activities will also
be supplemented by group discussions, cooperative group solving problems, live projects, analysis of
video cases and debates.

Class participation is a fundamental aspect of this course. Students will be encouraged to actively take
part in all group activities and to give an oral group presentation. Students will be expected to interact
with media resources, such as, web sites, videos, DVDs, and newspapers etc.
Course Content

UNIT – I

Introduction Financial Institutions and Markets (10 Lecture Hours)

Financial Institutions and Markets: Constituents and functioning, RBI – Role and functions. Regulation of
money and credit, Monetary and Fiscal policies, Techniques of regulation and rates; Overview of Foreign
Exchange Market, Financial Sector Reforms in India.

UNIT – II

Indian Financial System (10 Lecture Hours)

Structure of Indian Financial System - Money and Capital Markets, Capital Market : Meaning, Components
- New Issue Market, Private Placements - Book Building, Secondary Market - Stock exchange - Reforms in
Indian Capital Market - Regulations by SEBI, Clause 49 for Corporate Governance - Indian Debt market -
Government and Private.

UNIT – III

Banking Industry In India (10 Lecture Hours)

Banking Industry in India - its constituents & reforms, Determination of commercial interest rates:, Liquidity
Management, Asset Liability Management - Gap analysis, Management of Non- performing Assets, Strategies for
making commercial banks viable. BASEL III.
UNIT – IV

Securitization and Financial Institutions (10 Lecture

Hours)
Securitization concept, nature, scope and its implications. Securitization of Auto loans and Housing loans,
Securitization in India. Development Financial Institutions in India - NABARD, SEBI, IRDA. NBFCs -
Their status, types, working and strategies for commercial viability

TEXT BOOKS
1. Jeff Madura,”Financial Institutions and Markets”
2. Meir. Kohn ,” Financial Institutions and Markets” 2nd Edition
REFERENCE BOOKS
1. Frederic S Mishkin,” Financial Institutions and Markets” , 8th Edition
2. David S Kidwell,” Financial Institutions, Markets and Money”.
 Modes of Evaluation: Quiz/ Project submission/ presentation/ Classroom and case
discussion/ Written Examination

Examination Scheme:
Components Quizzes/ Group Case Study Mid Semester End Semester
Project Presentation/ and class Examination Examination
Submission discussion
Weightage (%) 10 20 20 50

Relationship between the Program Outcomes (POs), Program Specific Outcomes and
Course Outcomes (COs)
Program
Outcomes
PO1 PO2 PO3 PO4 PO5 P06 P07 PSO1 PSO2 PSO 3
Course
Outcomes
CO 1 3 2 - 1 - 3 1 2 3 1

CO 2 1 2 - 2 - 1 2 2 1 2

CO 3 1 2 - 1 - 3 1 1 3 1

CO 4 1 1 - 3 - 3 2 - 1 3

Average 1.5 1.75 - 1.7 - 2.5 1.5 1.67 2.0 1.7

1. Weekly Mapped (Low) 2. Moderately Mapped (Medium) 3. Strongly Mapped

(High)
“-”means there is no correlation