St.

Joseph’s College of Commerce (Autonomous)

163, Brigade Road, Bengaluru – 560 025

Accredited and Re-Accredited with ‘A’ Grade by the

National Assessment and Accreditation Council (NAAC)

Recognized by the UGC as

“COLLEGE WITH POTENTIAL FOR EXCELLENCE”

Bachelor of Commerce

(Professional – Strategic Finance)

Semester I & II
Syllabus w.e.f., 2020 – 2021
Academic year 2020 – 2021

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 St. Joseph’s College of Commerce
(An Autonomous Institution affiliated to Bengaluru Central University)

Dedicated to Excellence with Relevance

St. Joseph’s College, Bengaluru was established in 1882 by the French

Missionary Fathers for the purpose of imparting higher education. In 1937, the
management of the College was handed over to the Jesuits, a worldwide
Religious order going by the name ‘Society of Jesus’. The college and its sister
institutions are now managed by the Bangalore Jesuit Educational Society
(Regd). A department of Commerce was established in the College in 1949. In
1972, this department became an independent college by the name St Joseph’s
College of Commerce.

Since its inception as an independent institution, the College has shown

growth and progress in academics, co-curricular and extracurricular
activities. Besides, there has been a constant effort made by the College to
acquire excellence in every aspect of good education. Currently it stands
accredited to the National Assessment and Accreditation Council (NAAC) with
an ‘A’ grade. In February 2010, the College was recognized by the UGC as
a “College with Potential for Excellence”.

The College aims at the integral formation of its students, helping them to
become men and women for others. Though it is a Christian minority
institution, the college has been imparting liberal education to the students of
all denominations without any discrimination. St. Joseph’s College of
Commerce is affiliated to Bangalore Central University and became
autonomous in September 2005. The motto of the college is Fide et Labore or
‘Faith and Toil’ and the college attempts to inculcate the motto in every
student through its various programmes.

The College is committed to providing quality education to its students. It

offers Bachelor of Commerce and Bachelor of Commerce, a three-year Degree
under graduate programme, and Master of Commerce and Master of
International Business, a two year Post Graduate programme. Highly qualified
staff members, excellent infrastructure of the college like spacious classrooms,
good library and computer lab facilities helps to promote academic excellence.

GOALS OF THE B.COM PROGRAMME

1. To provide conceptual knowledge and application skills in the domain
of Commerce studies.
2. To provide knowledge and skills in almost all areas of business to be

SJCC/B.Com - (Professional – Strategic Finance )/1 & 2 Sem/2020-21/P-2

 able to meet expectations of business and to handle basic business
tasks, thus equipping a student to take up entry – level jobs in different
sectors of commerce, trade and industry.
3. To sharpen the students’ analytical and decision-making skills.
4. To provide a good foundation to students who plan to pursue
professional programmes like CA, ICWAI, ACS, CFA and MBA.
5. To facilitate students to acquire skills and abilities to become
competent and competitive in order to be assured of good careers and
job placements.
6. To develop entrepreneurship abilities and managerial skills in students
so as to enable them to establish and manage their own business
establishments effectively.
7. To develop ethical Business professionals with a broad understanding
of Business from an interdisciplinary perspective.

I. ELIGIBILITY FOR ADMISSION

Candidates who have completed Two-year Pre – University Programme of
Karnataka State or its equivalent are eligible for admission into this
Programme.

II. DURATION OF THE PROGRAMME

The programme of study is 3 years of Six Semesters. A candidate shall
complete his/her degree within five (5) academic years from the date of
his/her admission to the first semester.

III. MEDIUM OF INSTRUCTION

The medium of instruction shall be English.

IV. ATTENDANCE
a. A student shall be considered to have satisfied the requirement of
attendance for the semester, if he/she has attended not less than 75% in
aggregate of the number of working periods in each of the courses
compulsorily.
b. A student who fails to complete the programme in the manner stated
above shall not be permitted to take the end semester examination.

B.Com Programme Matrix, Programme Structure & Semester Scheme of

Examination:

Refer page no 7 – 9

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 V. TEACHING AND EVALUATION
M.Com/MBA/MFA/MBS graduates with B.Com, B.B.A & BBS as basic degree
from a recognized university are only eligible to teach and to evaluate the
courses including part – B courses of III and IV semesters (except languages,
compulsory additional courses and core Information Technology related
courses). Languages and additional courses shall be taught by the graduates
as recognized by the respective Board of Studies.

VI. EVALUATION SYSTEM

Evaluation for UG programme consists of two components, viz. Continuous
Internal Assessment (CIA) and End Semester Examination (ESE) with the
weightage of 30% and 70% respectively.

Continuous Internal Assessment (CIA) includes a centrally organized MID

TERM TEST for 20 marks and other exercises administered by the teacher
such as Unit test/ Online test /Snap test /Surprise test /Quiz /Assignment
/ Presentation /Project / Research article /Seminar etc. for an aggregate of 10
marks. Each teaching faculty is required to maintain a record of the
Continuous Internal Assessment.

The End Semester Examination will be conducted at the end of each semester.
The duration and maximum marks for the End Semester Examination is 3
hours and for 70 marks.

VII. MINIMUM FOR A PASS

A UG student has to get a minimum of 40% marks in the ESE (28 on 70) and
40% aggregate in CIA & ESE (40 on 100) for a pass in each course. The
minimum SGPA to qualify for the B.Com degree is 4.00 and a pass in all courses.

VIII. CLASSIFICATION OF SUCCESSFUL CANDIDATES Grading System For

Choice Based Credit System (CBCS) - The College adopts a ten point grading
system. The modalities and the operational details are as follows.

i. Credits - Credits are assigned to courses based on the following broad

classification
Course category Instruction hrs / Credits
week
Languages 3 hrs 2
Major Core 4 hrs 3
Major Optional 4 hrs 4
Allied Required 4 hrs 3
Open electives 4 hrs 3

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 ii. Grade Points – The papers are marked in a conventional way for
100 marks. The marks obtained are converted to grade point
according to the following table. If a student is absent for the paper the
grade point assigned is 0.

% 95- 90- 85- 80- 75- 70- 65- 60- 55- 50- 45- 40- Below 40
Marks 100 94 89 84 79 74 69 64 59 54 49 44
Grade
Points 10 9.5 9 8.5 8 7.5 7 6.5 6 5.5 5 4.5 0

iii. The semester grade point average (SGPA) - is the sum of the product of
the credits with the grade points scored in all courses divided by the
total credit of Part A and Part B in the semester.
SGPA = ∑Credits x Grade Points / Total Credits Minimum SGPA for a pass
is 4.

If a student has not passed in a course or is absent then the SGPA is not assigned.

iv. The cumulative grade point average (CGPA) - is the weighted average of all
the courses undergone by a student over all the six semesters of a
PROGRAMME.

CGPA = ∑ Total credits in the semester x SGPA / Total credits of the

programme
SGPA and CGPA will be rounded off to two decimal places. Interpretation
of SGPA/CGPA/ Classification of final result for a UG programme.

5. Interpretation of SGPA/CGPA/ Classification of final result for a UG

Programme.
SGPA/CGPA/ Result/Class
Grade
Course Grade Point Description
9.00-10.00 O Outstanding

First Class
8.00-8.99 A+ Exemplary

First Class
7.00-7.99 A Distinction

6.00-6.99 B+ First Class

5.50-5.99 B High Second Class

5.00-.5.49 C Second Class

4.00-4.99 P Pass Class

Below 4 RA To Re-Appear

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 IX. PATTERN OF QUESTION PAPER

ESE Question Paper Pattern (3 Hours duration, Max. Marks: 70)

Section-A Conceptual / Objective Questions 1 mark × 10 questions 10 Marks

Section–B Analytical Questions 6 marks × 3 questions 18 Marks

Section–C Essay Questions 15 marks × 2 questions 30 Marks

Section –D Compulsory Question/ Case study 12 marks × 1 question 12 Marks

Total 70 Marks

X. REVALUATION, RETOTALING and IMPROVEMENT

There is provision for Revaluation, Re-totaling and Improvement within two weeks
of the publication of the results.

Revaluation and Re-Totaling: There is a provision for Revaluation and Re- Totaling
of marks if the application is made within 2 weeks of the publication of results with
the prescribed fee.

Provision for Improvement: A candidate, who desires to improve his/her End

Semester Examination marks, has to first withdraw his/her original End Semester
Examination marks. The student will be awarded whatever marks he/she obtains
in the later appearance even if they are less than the marks awarded previously.

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 BCOM( PROFESSIONAL - STRATEGIC FINANCE)

PROGRAMME MATRIX

Semester I II III IV V VI TOTAL

Content
Part A: Languages

English 3hr/2Cr 3hr/2Cr 3hr/2Cr 3hr/2Cr - -

Language 3hr/2Cr 3hr/2Cr 3hr/2Cr 3hr/2Cr - -

I 4 Cr 4 Cr 4 Cr 4 Cr - - 16

Part B: Core Courses

Content I II III IV V VI TOT

AL

Major core Financial Corporate International Human Income Tax – I Income Tax - II
4hr/3Cr Accounting Accounting Financial Resource
Financial Reporting Management Auditing Entrepreneurship
Principles of Analytics & Development
Management Control Strategic Strategic
Business Law Company Law
Financial Financial
Management Management and Secretarial
Financial Planning
I II Practice
& Performance Operations
Marketing
Management research
Allied Mathematics for Business Theory & - -
Required Managers Statistics and Practice
4hr/3Cr Research Banking
Techniques
Business
Economics

Major NA NA NA NA Elective Paper 1 Elective Paper 3

Optional
4hr/4Cr Elective Paper 2 Elective Paper 4
Open NA NA 3Cr # 3 Cr - -
Electives (as per list (as per
4hr/3Cr given) list
given)
Skill based - - - - Course/Elective
Major Skill based paper
4hr/4Cr
II 12 Cr 12 Cr 12 Cr 12Cr 20 Cr 21 Cr 89

Part C: Foundation, Skill development, Interdisciplinary &

Sports
HRD 1 Cr 1 Cr - - - -

IC - 2 Cr - - - -

EVS - - - 2 Cr - -

Internship - - - - - 1 Cr

Certificate 1 Cr - 1Cr Excel - 1Cr Advanced

& Sports Tally Excel
Programm
e

III 2 Cr 3 Cr - 3 Cr - 2 Cr 10

Part: D Extension and Extracurricular activities

Extension - 1 Cr - 1 Cr - 1 Cr
& Extra
Curricular
& Others

IV - 1 Cr - 1 Cr - 1 Cr 3

Total 18 Cr 20 Cr 16 Cr 20 Cr 21 Cr 23 Cr 118

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 PROGRAMME STRUCTURE (for I & II Semesters)
SEMESTER SCHEME OF EXAMINATION
CORE COURSES
SEMESTER – I

Lectur Marks Total Grade

Title of the Paper
Course Code e Hrs CIA ESE marks /
per Credit
wee s
k
C6 20 MC 101 Financial Accounting 04 30 70 100 03

C6 20 MC 102 Principles of 04 30 70 100 03

Management
C6 20 MC 103 Financial Planning & 04 30 70 100 03
Performance
C6 20 AR 104 Mathematics for 04 30 70 100 03
Managers
Total 16 120 280 400 12

SEMESTER – II

Lecture Marks Total Grade

Course Code Title of the Paper Hrs CIA ESE Marks /
per Credit
week s
C6 20 MC 201 Corporate Accounting 04 30 70 100 03

C6 20 MC 202 Financial Analytics & 04 30 70 100 03

Control
C6 20 AR 203 Business Statistics & 04 30 70 100 03
Research Techniques
C6 20 AR 204 Business Economics 04 30 70 100 03
Total 16 120 280 400 12
CIA – Continuous Internal Assessment ESE – End Semester Examination

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 SEMESTER SCHEME OF EXAMINATION
LANGUAGES
Lecture Marks
Se Course Title of Total Grade/
the Hrs per
m Code CIA ESE Marks Credits
week
No. Paper
I C6 20 1KN Kannada 03 30 70 100 02
C6 20 1HN Hindi 03 30 70 100 02
C6 20 1AE Additional 03 30 70 100 02
English
C6 20 1GE General 03 30 70 100 02
English
Total 06 60 140 200 04
II C6 20 2KN Kannada 03 30 70 100 02
C6 20 2HN Hindi 03 30 70 100 02
C6 20 2AE Additional 03 30 70 100 02
English
C6 20 2GE General 03 30 70 100 02
English
Total 06 60 140 200 04

CIA – Continuous Internal Assessment ESE – End Semester Examination

FOUNDATION COURSES

Lecture
Se Course Grade
Title of the Paper Hrs per
m Code /
week
No. Credit
s
I FSD 15 101 Holistic Development (Life 1 1
Skills)
I FSD 15 301 Tally (Certificate Course) 1 1

II FSD 15 201 Holistic Development (Life 1 1

Skills)
II FSD 15 202 Indian Constitution 1 2

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 Outcome Based Education (OBE)

B. Com (Professional - Strategic Finance) Programme

Programme educational objectives (PEO)

Our B.Com( Professional - Strategic Finance) programme will produce

graduates who will

1. Be competent, creative and highly valued professionals in industry,

academia, or government.
2. Be flexible and adaptable in the workplace, possess the capacity to
embrace new opportunities of emerging technologies, leadership and
teamwork opportunities, all affording sustainable management
careers.
3. Continue their professional development by obtaining advanced
degrees in Management or other professional fields.
4. Act with global, ethical, societal, ecological and commercial awareness,
as is expected of practicing management professionals.
5. Adapt to a rapidly changing environment with learned and applied new
skills, become socially responsible and value driven citizens,
committed to sustainable development.

Programme Outcomes (PO)

After the completion of the B.Com Programme, the student will be able to

PO1 - Demonstrate an understanding of every dimension of business environment

to predict the character of future business environment.

PO2 - Propose and implement appropriate decisions in all areas of business

management especially finance, marketing, human resource and operations.

PO3 - Demonstrate the diverse knowledge of business and corporate laws and their
applicability in business, finance and audit.

PO4 - Apply the competencies and creativity required to undertake

entrepreneurship as a desirable and feasible career option.

PO5 - Develop broad-based business skills and knowledge, development of general

and specific capabilities to meet the current and future expectation of the business,
industry and economy at the national and global level.

PO6 - Fulfil educational entrance requirements of relevant provisional bodies and

enable them to devise a career in professional accounting.

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 PO7 - Plan, organize, co-ordinate, direct and control both, business enterprise and
non – governmental organizations.

PO8 - Appreciate significance of sustainable development.

PO9 - Achieve higher levels of proficiency and self-actualization through the

pursuit of life-long learning.

PO10 - Create, select and apply appropriate techniques, resources, modern

management and IT tools (including prediction and modeling) to complex
management activities with an understanding of the limitations.

Programme Specific Outcomes (PSOs)

PO11 –Cross-Disciplinary Integration and Strategic Perspective: Conceptualize,

organize and resolve complex financial problems or issues by using the resources
available under their discretion.

PO12 - New Financial Model of Business: Develop Finance professionals with a

broad understanding of Finance, Auditing, Taxation, Risk Management etc. by
adopting various techniques, skills, approaches and model of Finance practice
which expands the employment opportunities.

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 SEMESTER – I
C6 20 MC 101: FINANCIAL ACCOUNTING

Course Objectives
Students should be able to
1. Explain the concepts, conventions and terms of financial accounting within
the framework of IND AS and IFRS.
2. Prepare journal, ledger and trial balance and rectify the errors as per IND
AS 8 and 10.
3. Construct financial Statements of Sole Proprietorship and Partnership
incorporating all the necessary adjustments.
4. Compute cash flow statements under both the methods.
5. Evaluate firm’s profitability and liquidity by using ratio analysis and
trend analysis.

Module - 1: Conceptual Framework 10 Hrs

Introduction to IND AS, IFRS, Challenges in implementation, Role of an accountant.
Concepts – Assets, Liabilities, Incomes, Expenditure and Equity for Sole proprietor,
Partnership firm and Company. Four Pillars of accounting and Accounting Equation.

Module - 2: Accounting Process 10 Hrs

Accounting Process – Journal, Ledger, and Trial Balance. Rectification of Errors as per
IND AS 8 and 10.

Module – 3: Preparation and Presentation of Financial Statements 20 Hrs

Preparation of Financial statements- Profit & Loss statement and Balance Sheet.
Treatment of Ongoing transactions-Goods withdrawn by proprietor, Goods lost by fire,
Goods issued as free sample, Goods sent on consignment basis, Cash withdrawn by
proprietor, Prepaid expenses, Outstanding expenses, Interest on capital,Interest on
drawings, Interest on loan, Provision for Bad debts and Doubtful debts, Depreciation,
Commission payable before and after charging such commission. (Sole proprietor and
Partnership Firm)

Module - 4: Preparation and Presentation of Cash flow Statement 10 Hrs

Meaning of Cash flow, Types of Cash flow, Estimation of cash flow using various
methods. (Simple problems only)

Module–5: Basic financial Statement Analysis 10 Hrs

Ratio Analysis based on profits, Balance Sheet, Return on Capital Employed, Return on
Investments, Earning per Share, Net Profit Ratio, Current Ratio, and Liquid Ratio.
Trend Analysis.

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 Skill Development
(These activities are only indicative, the Faculty member can innovate)
1. Preparation of financial statements using Tally.
2. Study of a company’s report which includes accounting policies and present
a summary.
3. Analyze the financial statement of a company using Ratios.

COURSE OUTCOMES

After completion of the course the students will be able to

1. Describe the concepts, conventions and Terms of Financial Accounting
within the framework of IND AS and IFRS.
2. Prepare Journal, Ledger and trial balance and rectify the errors as per IND
AS 8 and 10.
3. Construct financial Statements of Sole Proprietorship and Partnership
incorporating all the necessary adjustments.
4. Compute Cash flow statements under old and new methods.
5. Evaluate firm’s Profitability and Liquidity by using Ratio analysis and Trend
Analysis.

Books for Reference

• Advanced Accounts – Jain & Narang – Kalyani Publications

• Advanced Accounting – S.N. Maheshwari
• Advanced accounting– Ashok Sehgal, Deepak Sehgal , Taxmann’s
• Advanced Accounts – Grewal
• Comprehensive guide to IND AS implementation- CA Anand Banka
• IFRS and Ind AS publications issued by IASB and ICAI respectively
• Advanced Accounts – M.C.Shukla

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 SEMESTER – 1
C6 20 MC 102: PRINCIPLES OF MANAGEMENT

Course Objectives
Students should be able to
1. Explain the principles of Management and role and skills of a Manager.
2. Integrate the planning, forecasting with decision making process of a given
organization.
3. Relate the function of organizing with staffing in consideration of their effort on
individual actions.
4. Identify the range of leadership theories, Directing and controlling tools
available in the management.
5. Illustrate the range of motivation theories and methods of coordination
available for the management practices.
6. Describe the factors affecting ethical practices in Business and social
responsibilities of management towards all the stakeholders.

Module – 1: Introduction to Management and History of Management Thought

12 Hrs
Introduction: Meaning – Nature and Characteristics of Management – Scope
and Functional Areas of Management – Management as an Art, Science or Profession –
Management and Administration – Principles of Management - Roles and skills of
managers.

Evolution of Management Thought: Pre-scientific Management (introduction) –

Taylor’s Scientific Management – Fayol’s modern management - Lillian and Gilberth
Human Relations – Elton Mayo.

Module - 2: Planning Forecasting and Decision Making 10 Hrs

Planning: Nature – Planning Process – Objectives – Types of plans – MBO (Peter
Drucker) & MBE

Forecasting: Meaning and purpose of forecasting – Techniques of forecasting -

Qualitative and quantitative.

Decision Making: Meaning – Types of decisions – Personal phases of Decision Making

- Steps in decision making - Delegation and Principles of delegation.

Module-3: Organizing and Staffing 10 Hrs

Organizing: Nature and Purpose of Organization – Principles of Organization–
Organization structure and types – Departmentation – Committees – Centralization vs.
Decentralization of Authority – Span of Control – Meaning - Factors affecting

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 span. Staffing: Nature and Process of Staffing.

Module - 4 Leadership, Directing and Controlling 10 Hrs

Leadership: Meaning – Leadership styles – Theories of leadership. Directing: Meaning
– Principles and techniques of directing.
Controlling: Meaning and definition – Features – Steps in controlling and methods of
establishing control. Techniques of controlling – Budgetary and non-budgetary.

Module – 5: Co–Ordination and Motivation 12 Hrs

Co-ordination: Meaning – steps and methods of co-ordination.
Motivation: Meaning - Theories of motivation – Carrot & Stick approach – Maslow’s –
Mc Gregor’s – Herzberg’s – ERG – Mc Clelland’s – Vroom’s Expectancy
– William Ouchi’s theory Z.

Module – 6: Business Ethics 6 Hrs

Meaning – Need and importance - Principles of ethics -profits and ethics – Factors
affecting ethical practices in Business Social Responsibilities of Management –
Meaning, Social responsibilities of business towards various groups.

Skill Development:
(These activities are only indicative, the Faculty member can innovate)
1. Different types of Organization Charts (structure).
2. Chart of Staffing.
3. Graphic representation of Maslow’s Theory.
4. Chart on Media of Communication.
5. Draft Control chart of different industry/business groups.
6. Prepare list of corporate strategies that are adopted by Indian Companies to
face the challenges of competition.
7. Select a successful retail store and give details of factors leading to its success.
8. Select a failed venture, if any known to you, and bring out reasons for its failure
(Note what we learn from these success & failure stories).
9. Select a company and prepare a SWOT analysis for the same.
10. Mention the characteristics and skills of managers in the 21st century.
11. List out some unethical practices prevailing in an organization.
12. Undertake a study of some ethical practices followed by an organization.

Course Outcomes
After completion of the course the students will be able to
1. Explain the principles of Management and role and skills of a Manager.
2. Integrate the planning, forecasting with decision making process of a given
organization.
3. Relate the function of organizing with staffing in consideration of their

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 effort on individual actions.
4. Identify the range of leadership theories, Directing and controlling tools
available in the management.
5. Illustrate the range of motivation theories and methods of coordination
available for the management practices.
6. Describe the factors affecting ethical practices in Business and social
responsibilities of management towards all the stakeholders.

Books for Reference

• Appaniah & Reddy: Essentials of Management.

• Koontz & O’ Donnell: Management.
• L. M Prasad: Principles of Management.
• Rustum & Davan: Principles and Practice of Management.
• S.V.S Murthy: Essentials of management.
• Sharma & Gupta: Principles of Management.
• Srinivasan & Chunawalla: Management Principles and Practice.
• Thomas N. Duening & John. M. Ivan Cevich: Management, Principles
and Guidelines, Biztantra Publications.
• Tripathi & Reddy: Principles of Management.
• Premavathy M. Dr., Business Ethics, Srivishnu Publication.

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 SEMESTER – 1
C6 20 MC 103: FINANCIAL PLANNING & PERFORMANCE

Course objectives
After the completion of course, the students will be able to
1. Illustrate the steps involved in strategic planning process in the context of
long term finance – related decisions.
2. Apply an appropriate Budgeting methodology in accordance with the
demand of case.
3. Use Regression Equation as a technique of forecasting in accordance with the
demand of case.
4. Justify the implication of standard costing in controlling the performance
function in the context of cost and variance Measures.
5. Compare and contrast the role of Responsibility centres as reporting
organizational segments.
6. Integrate the essential elements of Product, Business and customer
profitability analysis as key performance indicators in the context of
measurement of financial performance of firm.

Module 1: Strategic Planning & Performance 8 Hrs

Analysis of external and internal factors affecting strategy - Long-term mission and
goals - Alignment of tactics with long-term strategic goals - Strategic planning models
and analytical techniques - Characteristics of successful strategic planning process

Module 2: Budgeting Methodologies 12 Hrs

Operations and performance goals - Characteristics of a successful budget process-
Resource allocation - Annual business plans (master budgets) - Project budgeting-
Activity-based budgeting - Zero-based budgeting - Continuous (rolling) budgets-
Flexible budgeting - Annual profit plan and supporting schedules - Operational budgets
- Financial budgets - Capital budgets - Pro forma income - Financial statement
projections - Cash flow projections.

Module 3: Forecasting Techniques 10 Hrs

Simple Regression Equation – Multiple Regression Equation and use in forecasting-
Calculation of result of simple regression equation - Learning curve analysis –
Cumulative average time learning model – Benefits and Shortcomings of Regression
analysis and Learning Curve Analysis - Expected Value of Random Variables – Benefits
and Shortcomings of Expect value techniques – Probability values to estimate future
cash flows

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 Module 4: Cost and Variance Measures 12 Hrs
Comparison of actual to planned results - Use of flexible budgets to analyse
performance - Management by exception - Use of standard cost systems - Analysis of
variation from standard cost expectations

Module 5: Responsibility centres and reporting segments 8 Hrs

Types of responsibility centres - Transfer pricing - Reporting of organizational
segments

Module 6: Performance Measures 10 Hrs

Product profitability analysis - Business unit profitability analysis - Customer
profitability analysis - Return on investment - Residual income - Investment base
issues – Key performance indicators (KPIs) - Balanced scorecard

Skill development
(These activities are only indicative, the Faculty member can innovate)
1. Prepare the operational and financial budget to launch a new business for
an organization.
2. Study of a company’s annual budget, compare to actual performance and
present a summary.
3. Conduct a strategic planning exercise for an organization.
4. Prepare a cash flow forecast for a given scenario such that you can predict the
month end bank balance for every month of the year.
5. Conduct a SWOT analysis for an organization and leverage the opportunities
to turn into strengths. Identify the weaknesses and threats to nullify damage
or use them to your advantage.
6. List the KPIs for a manufacturing concern.

Course Outcomes
After the completion of course, the students will be able to
1. Illustrate the steps involved in strategic planning process in the context of
long term finance – related decisions.
2. Apply an appropriate Budgeting methodology in accordance with the demand
of case.
3. Use Regression Equation as a technique of forecasting in accordance with the
demand of case.
4. Justify the implication of standard costing in controlling the performance
function in the context of cost and variance Measures.
5. Compare and contrast the role of Responsibility centres as reporting
organizational segments.
6. Integrate the essential elements of Product, Business and customer
profitability analysis as key performance indicators in the context of
measurement of financial performance of firm.

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 Books for Reference

• Wiley CMA excel Learning System, Part 1: Financial Planning, Performance &
Analytics
• Strategic Management and Business Policy: Globalization, Innovation and
Sustainability; Thomas Wheelen, J. David Hunger,
• Alan N. Hoffman, and Chuck Bamford; Pearson
• Cost Management: A Strategic Emphasis; Edward Blocher, David Stout, Paul
Juras, and Gary Cokins; McGraw Hill
• Cost Accounting: A Managerial Emphasis; Charles Horngren, Srikant Datar,
and Madhav Rajan; Pearson
• Quantitative Methods for Business; David Anderson, Dennis Sweeney,
Thomas Williams, Jeffrey Camm, and James Cochran; Cengage Learning

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 SEMESTER – I
C6 20 AR 104: MATHEMATICS FOR MANAGERS

Course Objectives
Students should be able to
1. Describe basic concepts such as theory of equations, Ratios and
proportions and Profit and losses and its applications in Managerial
decision making.
2. Apply the simple and compound interest methods for computing the
present and future value of single and a series of uneven cash outflows
and inflows.
3. Apply the range of annuity methods for calculating the present and future
value of cash outflows and inflows.
4. Compute the due date and discount of bill of exchange and foreign
exchange rate under direct and indirect quote.
5. Forecast the cost of operations and profit of firm by using linear equation.
6. Develop Cost, Revenue and profit functions by using Differentiation
equation.

Module 1: Basic Mathematical Concepts 10 Hrs

Theory of equations (Linear, Quadratic, and Simultaneous) Application of equations to
business and commerce. Ratios and proportions – Basic laws of ratios, proportions –
continued, direct, inverse, compound. Mixed proportions – time and work only.
Percentage – Application in business and commerce. Profit and loss, simple discount.

Module 2: Interest 10 Hrs

Simple Interest, Compound Interest. Concept of Time value of money – Times lines and
notation – FV of a single amount, Doubling period (Rule of 72, Rule of 69), Growth rate,
PV of a single amount, PV of uneven series.

Module 3: Annuities 10 Hrs

Annuity immediate - FV of Annuity – Applications, Sinking Fund, Depreciation PV of
Annuity – Applications, loan amortisation schedule, relating compound interest
formula to PV annuity formula, Capital Recovery Factor.

PV of growing Annuity, Annuity due, PV of perpetuity, Deferred Annuity Intra –

year compounding and discounting, Effective Vs Stated Rate

Module – 4: Bills of Exchange and Conversion of foreign Currency 8 Hrs

Bills of Exchange – Meaning of face value of bills, true present worth, true discount
value, date of drawing, banker’s gain, banker’s discount of a bill, foreign currency
– direct and indirect quotes
Learning Curve 10 Hrs
Meaning, Learning Curve ratios, Linear equations, forecasting of cost and An Impact
on profit using learning curve.

Module 6: Introduction to Differentiation 12 Hrs

Functions (Concepts only) Derivatives – Standard forms, sum and product of two

SJCC/B.Com - (Professional – Strategic Finance )/1 & 2 Sem/2020-21/P-20

 functions. Application of Differentiation Secondary derivatives and maxima and
minima, Application in Commerce – Cost functions, Revenue functions, Profit function,
Break-Even Point (Simple problems only)

Skill Development
(These activities are only indicative, the Faculty member can innovate)
1. Develop an Amortization Table for Loan Amount – EMI Calculation.
2. Prepare an Overhead Machine/Labour hour rate through matrices.
3. Prepare a Bank Statement using SI and CI.
4. Prepare a Case Study on application of Calculus to business.
5. Stock market analysis; market research.

Course Outcomes
After completion of the course the students will be able to
1. Apply the basic concepts such as theory of equations, Ratios and
proportions and Profit and losses to the Managerial decision making
process.
2. Apply the simple and compound interest methods for computing the
present and future value of single and a series of uneven cash outflows and
inflows.
3. Apply the range of annuity methods for calculating the present and future
value of cash outflows and inflows.
4. Compute the due date and discount of bill of exchange and foreign exchange
rate under direct and indirect quote.
5. Develop a forecasting equation of cost of operations and profit of firm by
using linear equation.
6. Develop Cost, Revenue and profit functions by using Differentiation
equation.

Books for Reference

• Dorai Raj: Business Mathematics.
• Dr. A K Arte & R V Prabhakar: A Textbook of Business Mathematics.
• Saha: Mathematics for Cost Accountants.
• Sanchethi & Kapoor: Business Mathematics.
• Soni: Business Mathematics.
• Zamirudding Khanna: Business Mathematics

SJCC/B.Com - (Professional – Strategic Finance )/1 & 2 Sem/2020-21/P-21

 SEMESTER –II
C6 20 MC 201: CORPORATE ACCOUNTING

Course Objectives
The students will be able to
1. Construct the financial statements of company within the frame work of
IND AS.
2. Develop a process for redemption of Preference shares.
3. Construct the Restructuring of capital structure in the financial statement of
Joint stock company Ltd.
4. Develop the procedure involved in Amalgamation of companies.
5. Develop the procedure involved in Absorption of companies.

Module - 1: Preparation and Presentation of Financial Statements 20 Hrs

Preparation and Presentation of Financial Statements as per IND AS Schedule III
(Excluding Consolidated Financial Statement) Overall Comprehensive Income,
Changes in Equity, Cash Flow, Profit & Loss Statement, Balance Sheet.
Treatment of Special Items – Depreciation calculated as per Schedule II, Interest on
Debentures, Provision for Tax, Dividends-Interim dividend, final dividend, Unclaimed
Dividend, Corporate Dividend Tax.

Module – 2: Redemption of preference shares 10 Hrs

Meaning, Legal provisions as per section 55 of Companies Act 2013, Treatment of
Premium received on issue of shares Section 52, Creation of Capital Redemption
Reserve, and Fresh issue shares, Arranging for cash balance for the purpose of
redemption (Use of Equation for finding out minimum or sufficient number of shares
to be issued to the public at the time of redemption of preference shares ) Minimum
number of shares to be issued for redemption, Issue of Bonus shares by using CRR
account ,Basics of Buy Back of Shares.

Module – 3: Internal Reconstruction or Capital Reduction 10 Hrs

Meaning, Objective, Procedure, Form of Reduction, Reorganization through surrender
of Shares, Subdivision and consolidation of shares, Materialization of Contingent
Liability, Accounting arrangements, Journal entries, Balance Sheet after
Reconstruction.

Module – 4: Amalgamation 10 Hrs

Meaning of Amalgamation, Types of Amalgamation, Merger and Purchase, Calculation
of Purchase Consideration, Accounting entries in the books of Selling or Vendor
Company, Ledger accounts in the books of Selling Company, Journal entries in the
books of Buying company and Preparation of Opening Balance sheet of the
Amalgamated Company, Calculation of Goodwill or Capital Reserve. Treatment of
Intercompany debts, Intercompany Owings, Unrealized Profits,
Discharge of Debentures, Discharge of debenture holders to get same amount of
interest in spite of change in rate of interest, Issue of new shares to raise additional
capital.

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 Module – 5: Absorption and External Reconstruction 10 Hrs
Absorption and Reconstruction According to IND AS 103 & 110. Forms of Purchase
consideration – Deferred and Contingent consideration. Accounting Entries in the
Books of Selling or Vendor Company, Ledger accounts in the books of Selling company,
Journal entries in the books of Buying Company and preparation of Balance Sheet of
the buying company , Calculation of Goodwill or Capital Reserve
, Treatment of – Intercompany debts, Intercompany Owings, Unrealized Profits,
Discharge of debentures, Discharge of debenture holders to get same amount of
interest in spite of change in rate of interest , Issue of new shares to raise additional
capital.

Skill Development:
(These activities are only indicative, the Faculty member can innovate)
1. Schedule II of Companies – Treatment of depreciation.
2. Make a study of one case of mergers or acquisitions. State the reasons why
the firms decided to do so. What benefits were derived by both companies?
3. List any 5 cases of amalgamations/ absorption of Joint stock companies
with a brief description of each case.

Course Outcomes:
After completion of the course the students will be able to
1. Construct the financial statements of company within the frame work of IND
AS.
2. Devise a plan for Redemption of Preference shares.
3. Reconstruct the capital structure in the financial statement of Joint stock
company ltd.
4. Reconstruct the Balance sheet after Amalgamation.
5. Reconstruct the Balance sheet after Absorption and external re
construction.

Books for Reference

• Advanced Accounts – Jain & Narang – Kalyani Publications
• Advanced Corporate Accounting – S.N.Maheshwari
• Advanced accounting , Corporate accounting – Ashok Sehgal, Deepak Sehgal ,
Taxmann’s
• Manual of Financial accounting and reporting- Sanjeev Singhal & R.
Shankaraiah
• Advanced Accounts – Gupta and Grewal
• Advanced Accounts – M.C.ShuklaSEMESTER - II

SJCC/B.Com - (Professional – Strategic Finance )/1 & 2 Sem/2020-21/P-23

 C6 20 MC 202: FINANCIAL ANALYTICS AND CONTROL

Course objectives
After the completion of course, the students will be able to
1. Devise a plan for Information systems and Data governance that facilitate
finance – related decisions.
2. Create a model of data analytics in the context of technology – Enabled finance
transformation.
3. Apply an appropriate Cost measurement technique in accordance with the
merit of case.
4. Evaluate each component of supply chain management and its implications
towards continuous Business Process improvement.
5. Justify the implication of Governance, Risk and Compliance in devising an
internal control structure as per the management philosophy.
6. Integrate the essential elements of general accounting system controls,
Application and Transaction controls, Network and Back up controls for
designing System controls and security measures.

Module I: Information systems and Data Governance 10 Hrs

Accounting information systems - Enterprise resource planning systems - Enterprise
performance management systems - Data policies and procedures - Life cycle of data
- Controls against security breaches

Module II: Technology-enabled finance transformation and Data Analytics

10 Hrs
Systems Development Life Cycle – Process automation - Innovative applications -
Business intelligence - Data mining - Analytic tools - Data visualization

Module III: Cost Measurement Concepts 12 Hrs

Cost behaviour and cost objects - Actual and normal costs - Standard costs -
Absorption (full) costing - Variable (direct) costing - Joint and by-product costing- Job
order costing - Process costing - Activity-based costing - Life-cycle costing - Fixed and
variable overhead expenses - Plant-wide versus departmental overhead -
Determination of allocation base - Allocation of service department costs

Module IV: Supply chain management and Business process improvement

10 Hrs
Lean manufacturing - Enterprise resource planning (ERP) - Theory of constraints and
throughput costing - Capacity management and analysis - Value chain analysis
- Value-added concepts - Process analysis - Activity-based management - Continuous
improvement concepts - Best practice analysis - Cost of quality analysis
- Efficient accounting processes
Module V: Governance, Risk and Compliance 10 Hrs
Internal control structure and management philosophy - Internal control policies for
safeguarding and assurance - Internal control risk - COSO Control Components – ERM
Policies and Procedures - Corporate governance & Responsibilities - Audit Risk -
External audit requirements.

Module VI: Systems Controls and Security Measures 8 Hrs

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 General accounting systems controls – Application and transaction controls – Network
Controls – Backup Controls – Business Continuity planning

Skill Development
(These activities are only indicative, the Faculty member can innovate)
1. Develop a presentation on Accounting Information System explaining while
AIS is important, the role it plays in enhancing the value of a business, its
functions and provide examples on real-time adaptations of AIS across
various companies.
2. Identify three product and service company use cases and develop a
presentation on the role data analytics played in these organizations.
3. Understand the cost structure of an organization and, based on behaviour,
help categorize the costs and analyse them.
4. Understand the risks and internal controls of an organization and prepare a
risk control matrix. Study SOP for a core company process (Purchase,
Marketing etc) and prepare a risk-control matrix.
5. Understand and simulate a demand forecasting model that serves as a tool
to support production planning and inventory management.
6. Discuss the existing internal control system of the revenue department of an
organization.

Course Outcomes
Students will be able to
1. Devise a plan for Information systems and Data governance that facilitate
finance – related decisions.
2. Create a model of data analytics in the context of technology – Enabled
finance transformation.
3. Apply an appropriate Cost measurement technique in accordance with
the merit of case.
4. Evaluate each component of supply chain management and its
implications towards continuous Business Process improvement.
5. Justify the implication of Governance, Risk and Compliance in devising an
internal control structure as per the management philosophy.
6. Integrate the essential elements of general accounting system controls,
Application and Transaction controls, Network and Back up controls for
designing System controls and security measures.

• Wiley CMA excel Learning System, Part 1: Financial Planning, Performance &
Analytics
• Cost Management: A Strategic Emphasis; Edward Blocher, David Stout, Paul
Juras, and Gary Cokins; McGraw Hill
• Cost Accounting: A Managerial Emphasis; Charles Horngren, Srikant Datar, and
Madhav Rajan; Pearson
• Core Concepts of Accounting Information Systems; Mark Simkin; Wiley
• Accounting Information Systems, George Bodnar, and William Hopwood;
Pearson
• COSO, The Committee of Sponsoring Organizations of the Treadway
Commission, 2017, Enterprise Risk Management - Integrated Framework
• Accounting Information Systems, George Bodnar, and William Hopwood;
Pearson

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 • Excel Power Pivot & Power Query for Dummies; Michael Alexander, Wiley
• Fundamentals of Business Analytics, 2nd Edition; R N Prasad, Seema Acharya;
WileySEMESTER – II

SJCC/B.Com - (Professional – Strategic Finance )/1 & 2 Sem/2020-21/P-26

 C6 20 AR 203: BUSINESS STATISTICS & RESEARCH TECHNIQUES

Course Objectives

The students will be able to

1. Explain the relevance and role of statistics in business research.
2. Choose the appropriate tool of measures of central tendency and dispersion in
accordance with type of the case for Analysis.
3. Identify from a probability scenario events that are simple, complementary,
mutually exclusive, and independent.
4. Choose the appropriate test of hypothesis in accordance with type of the case
for Analysis.
5. Choose the appropriate tools for Analysis in accordance with type of the case.
6. Decide what graphs are appropriate for displaying quantitative and
categorical variables.

Module 1: Introduction 5 Hrs

Importance of Statistics, Scope, Limitations, Definition of Research, purpose, scope
and types of research, objectives of research, Steps in research(brief), Classification
of data, Formation of statistical series, Tabulation

Module 2: Measures of Central Tendency and Dispersion 13 Hrs

Mean, Median, Mode, Geometrics Mean, Quartiles. Range, Quartile deviation, Mean
deviation from Mean, Median & Mode. Standard deviation and coefficient of variation.

Module 3: Probability 12 Hrs

Classical or mathematical definition of probability, Random Experiment, Equally likely
outcomes, Sample space. – Mutually exclusive events – Complement of an event,
dependent event, independent event, conditional probability (simple problems).
Importance of probability in research.

Module 4: Hypothesis Testing 15 Hrs

Formation of Null and alternative Hypothesis. Level of significance, Type I and Type II
errors, Hypothesis testing – T-test, Z-test Test for single mean and difference between
two means only. Chi-Square test (Simple Problems)

Module 5: Statistical tools for Research Analysis 10 Hrs

Time series and its application, , correlation- scatter diagram, Karl Person &
Spearman’s coefficient of correlation, coefficient of determination and coefficient of
non-determination, Regression analysis.

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 Module 6: Diagrammatic & Graphical Representation of Data 5 Hrs
Diagrams: Utilities, Limitations, construction of one dimensional, two
dimensional and three-dimensional diagrams. Graphs: Utilities, limitations,
constitution, Frequency distribution, Histogram, Frequency polygon,
Frequency Curve and Ogives.

Skill Development
(These activities are only indicative, the Faculty member can innovate)
1. Collection of Data and computation of various averages.
2. Analysis of data by computing standard deviation and coefficient of variation.
3. Comparing and correlating data.
4. Construction of Index Numbers from the collected data.
5. Presentation of data in graphs and diagrams.

Course Outcomes
After completion of the course the students will be able to
1. Describe the relevance and role of statistics in business research.
2. Select the appropriate tool of measures of central tendency and dispersion in
accordance with type of the case for Analysis.
3. Identify from a probability scenario events that are simple, complementary,
mutually exclusive, and independent.
4. Select the appropriate test of hypothesis in accordance with type of the case for
Analysis.
5. Select the appropriate tools for Analysis in accordance with type of the case.
6. Decide what graphs are appropriate for displaying quantitative and categorical
variables.

Book for Reference

• C. B. Gupta: Statistics, Himalaya Publications.

• Chikkodi & B. G. Satya Prasad: Business Statistics, Himalaya Publications.
• Dr. Asthana: Elements of Statistics, Chaitanya.
• Dr. B. N. Gupta: Statistics, Sahitya Bhavan, Agra.
• Dr. Sancheti & Kapoor: Statistics Theory, Methods and Application.
• Ellahance: Statistical Methods.
• S. P. Gupta: Statistical Methods, Sultan Chand, Delhi.

SJCC/B.Com - (Professional – Strategic Finance )/1 & 2 Sem/2020-21/P-28

 SEMESTER – II
C6 20 AR 204: BUSINESS ECONOMICS

COURSE OBJECTIVES
The students will be able to:
1. Describe the meaning, scope of business economics and role of business
economists in the context of Business decisions.
2. Identify the range of approaches to the study of consumer behavior and relate
its implications on Business Decisions.
3. Relate the law of demand and its implications on demand conditions and price
elasticities for developing pricing policies and strategies.
4. Describe the law of supply and its implications on production function and output
decision.
5. Examine the type of market structure and relate its implications on Pricing and
Output decisions of your chosen organization.
6. Analyze the change of conditions of Business Cycles and relate its implications on
Investment and production business decision in the context of contemporary
monetary and fiscal policy.
Module – 1: Business Economics 4 Hrs.
Meaning – Definitions – Characteristics –Scope of Business Economics – Uses and
Objectives of Business Economics– Micro & Macro Economics.
Module – 2: Consumer Behaviour 15 Hrs.
Approaches to the Study of Consumer Behaviour - Cardinal Approach – Law of Equi-
Marginal Utility – Ordinal Approach – Indifference Curve Analysis – Properties –
Consumer Surplus: Meaning – Analysis – Limitations- Consumer Sovereignty –
Limitations
Module – 3: Theory of Demand and Analysis 15 Hrs.
Demand – Demand Determinants – Law of Demand – Characteristics - Exceptions-Elasticity
of Demand – Price Elasticity – Types - Determining Factors – Change in Demand and
Elasticity of Demand – Business Applications of Price Elasticity – Concepts of Income and
Cross Elasticity of Demand – Price Elasticity of Demand Measurement By Total Outlay
Method including mathematical problems- Survey of buyer’s intention – Collective
opinion – Trend projection –Economic Indicator. Demand forecasting methods for a new
product including mathematical problems.
Module – 4: Production Function 8 Hrs.
Law of Supply– Meaning – Determinants of Supply. Production Function: Equilibrium

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 Though Isoquants and Isocosts –Types of Cost- relationship between different types
of costs and breakeven analysis.
Module – 5: Market Structure 12 Hrs.
Perfect Competition – Features – Price and Output Determination - Influence of Time
Element on Price and Output – Monopoly – Features – Price and Output Determination–
Price Discrimination– Price Output Determination Under Discriminating Monopoly.
Monopolistic Competition–Features Price and Output Determination in Short Run and in
Industry – Features of Duopoly and Oligopoly.
Module – 6: Business Cycles 6 Hrs.
Business Cycles – Phases of Business cycle – Effects of Business Cycle –Theories of
business cycles- Multiplier and accelerator theory – Keynesian theory- Measures to
control the Business cycle – Monetary and fiscal policy- Inflation- Causes and
Measures.
Skill Development
(These activities are only indicative, the Faculty member can innovate)
1. Draft the diagrammatic representation of each aspect of the chapter in a book
under different chaptersSelect and discuss the case studies that will have
impact on business decision-making in each chapter.
2. A survey report on the demand forecasting for a product.
3. Student to choose a product and apply price elasticity in real situation.
4. Detail charts on Consumer Surplus.
5. Present a diagram showing business cycles.
COURSE OUTCOMES
After completion of the course the students will be able to:
1. Describe the meaning, scope of business economics and role of business
economists in the context of Business decisions.
2. Identify the range of approaches to the study of consumer behavior and relate its
implications on Business Decisions.

3. Relate the law of demand and its implications on demand conditions and price
elasticities for developing pricing policies and strategies.
4. Describe the law of supply and its implications on production function and output
decision.
5. Examine the type of market structure and relate its implications on Pricing and
Output decisions of your chosen organization.
6. Analyze the change of conditions of Business Cycles and relate its implications on
Investment and production business decision in the context of contemporary

SJCC/B.Com - (Professional – Strategic Finance )/1 & 2 Sem/2020-21/P-30

 monetary and fiscal policy.
Books for Reference
D. M. Mithani: Business Economics.
Dr. P. N. Reddy & H. R. Appanaiah: Essentials of Business EconomicsH. Craig Petersen &
W. Cris Lewis: Managerial Economics, PHI.
Joel Dean: Managerial Economics.
K. K. Dewett: Economic Theory.
M. L. Seth: Test Book of Economic Theory.
Mote V. L. Peul. S & G. S. Gupta: Managerial Economics, TMH.
Petersen & Lewis: Managerial Economics.

SJCC/B.Com - (Professional – Strategic Finance )/1 & 2 Sem/2020-21/P-31

 SEMESTER – II
FSD 15 202: INDIAN CONSTITUTION

Course Objectives:

The students will be able to

1. Describe the role of constitution in a democratic society to establish Human
rights and Duties.
2. Examine the necessity of special rights of Dalits, Back ward Castes, Women
and Children and other types of minorities.
3. Illustrate the powers and functions of union Executives and Legislature
4. Outline the powers and functions of State Government, State Legislature and
Centre and State relations.
5. Explain the structure of Judicial system in India and its function of enforcing
rights.

Module - 1: 12 Hrs
Framing of the Indian Constitution: Role of the Constituent Assembly. Philosophy of
the Constitution: Objectives, resolution, Preamble, Fundamental Rights and Duties.
Human Rights and Environmental Protection.

Module - 2: 12 Hrs
Special Rights created in the Constitution for Dalits, Backward Classes, Women &
Children, and Religious & Linguistic Minorities.
Directive Principles of State Policy: The need to balance Fundamental Rights with
Directive Principles.

Module - 3: 12 Hrs
Union Executive: President, Prime Minister and Council of Ministers; Powers and
functions, Coalition Government; Problems in their working.

Union Legislature: Lok Sabha and Rajya Sabha, Powers and functions; recent trends in
their functioning.

Module - 4: 12 Hrs
State Government: Governor, Chief Minister and Council of Ministers, Legislature.
Centre-State Relations: Political, Financial, Administrative; Recent Trends.

Module - 5: 12 Hrs
Judiciary: Supreme Court, Judicial Review, Writs, Public Interest Litigations. Enforcing
Rights through writs. Emergency Provisions (Article 356)

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 Course Outcomes
After completion of the course the students will be able to
1. Describe the role of constitution in a democratic society to establish
Human rights and Duties.
2. Examine the necessity of special rights of Dalits, Back ward Castes,
Women and Children and other types of minorities.
3. Illustrate the powers and functions of union Executives and Legislature
4. List the powers and functions of State Government, State Legislature and
Centre and State relations.
5. Evaluate the structure of Judicial system in India and its function in
enforcing rights.

Books for Reference

• K. K. Ghai: Indian Constitution.

• G R Poornima, M N Suresh Kumar & Barath D. Malali: Indian Constitution.

SJCC/B.Com - (Professional – Strategic Finance )/1 & 2 Sem/2020-21/P-33