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BANGALORE UNIVERSITY 3rd SEM M.F.A STUDY MATERIAL’S

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Bangalore University is located in the Garden City of Bangalore aptly hailed as the  “I.T. Capital of India”, was established in July 1964 as an off shoot of the University of Mysore, primarily to include institutions of higher learning located in the metropolitan city of Bangalore and the districts of Bangalore, Kolar and Tumkur, which eventually became a separate university. Initially, the two premier colleges of the city, the Central College (CC) and the University Visvesvaraya College of Engineering (UVCE) formed the nucleus of Bangalore University.

Bangalore University has grown both in size and strength to include a large number of affiliated colleges, P.G. Centers with a rich diversity of programme options. In consonance with this expansion, in 1973, the University moved into a new campus named ‘Jnana Bharathi’ (JB) located on a sprawling 1100 acres of land and shifted many of its post graduate departments to this newly established campus. At present, the JB Campus houses the office of the Vice Chancellor, Registrar, Registrar (Evaluation), Finance Officer and a large number of post graduate departments, Directorates, Centres of higher learning, NSS Bhavan, Outdoor Stadium and other support services.

Master of Finance and Accounting (M.F.A )is a postgraduate course, with course duration of 2 years. The main aim of the course is to impart professional exposure and training to participants in diverse aspects of accounting and finance. The course study offers adequate knowledge and practical skills to plan the financial strategy and in management of capital.
3rd SEM M.FA SUBJECT’S

  • Business Ethics & Corporate Governance
  •   Goods and Service Taxes 
  •  Forex and Derivatives 
  •  Insurance and Risk Management 
  •   Advanced E – Business 
  •  Open Elective

    Business Ethics and Corporate Governance
    Objectives:
    1. To make the student conscious about ethical values in real life and in business.
    2. To make students internalize ethical values and practices.
    Module – 1:
    Ethics in Business: Definition of business ethics – A model of ethics; ethical performance in
    business; managerial values and attitudes; ethical congruence; managerial philosophy; types of
    ethics ; code of ethics; importance of ethics in business.
    Module – 2
    Ethical Theories and Corporate social responsibility: Cognitivism and non-cognitivism;
    consequentialism versus non-consequentialism- Utilitarianism; Religion and ethics; Kantianism
    versus Utilitarianism; Business and Religion; Ethics and Social responsibility: Corporate social
    responsibility; changing expectations; diagnostics model of social responsiveness; four faces of
    social responsibility- ethical climate in companies.
    Module – 3
    Ethics in Marketing: Ethical dilemmas in marketing- unethical marketing practices- ethical and
    social issues in advertising- common deceptive marketing practices-role of consumerism.
    Ethics in Finance: Unethical financial practices – creative accounting- hostile takeovers- tax
    evasion- corporate crimes.
    Module – 4
    Ethics in Human Resources Management: Human resource system- psychological expectancy
    model- Human resource management practices and ethical implications- Individualism versus
    collectivism in human resource management practices
    Ethics and Information Technology: Ethical issues relating to computer applications; security
    threats – computer crime- computer viruses- software piracy- hacking – computer crime
    prevention – ethical dilemmas and considerations.
    Module – 5
    Concept of corporate governance – importance – Corporate governance and agency theory.
    Benefits of good corporate governance – present scenario in India.
    Reforming Board of Directors, Birla committee, Naresh Chandra Committee, Narayana Murthy
    committee, Corporate Governance code future scenario.

Goods and Service Taxes
Objective :
To familiarize the students with the indirect tax laws.
Module – 1 :
Introduction : Special features of indirect tax levied, all pervasive nature, contribution to
Government Revenues, fiscal preference as instrument of planning and development—role of
indirect tax laws.
Module – 2 :
Central Excise and Salt Act 1944 : Nature of levy of excise duty, classification of excisable
goods, price lists and their significance, valuation of excisable goods, central excise licensing –
detailed procedure.
Clearance of excisable goods – procedure under physical control, compounded levy scheme and
self-removal procedures, gate passes, personal ledger account and daily stock accounts.
Exemption from excise duty levies – nature and types of exemption notifications.
Procedure for clearance of samples, semi-finished goods and return and retention of duty paid
goods. CENVAT, CENVAT on Capital goods.
Tariff item 68 – significance of the levy, exemption and clearance procedure.
Set off of duties – meaning, schemes of set-off and details of procedure.
An overview of accounts, records and returns to be maintained/filed under the Act.
Adjudication and appeals – detailed procedure before various excise authorities and the appellate
tribunal – Transfer pricing
Module – 3 :
Customs Act 1962 : Details of procedure in relation to the levy, collection and exemption from
customs duties – documents to be prepared and presented to customs authorities, valuation of
goods, clearance of imported and exported goods procedure.
Detailed procedure in relation to transportation and warehousing – relevant rules and
regulations.
Drawback of customs duties paid, preparation and submission of drawback
claim forms.
Adjudication and appeals before the customs authorities and the appellate
Tribunal.
Module – 4:
Central Sales Tax Act 1956 : Constitutional background of CST, Inter-state trade and commerce
restriction of powers of taxation on sales by state – liability of sales tax – inter-state sale –
occasions movement of goods, sale by transfer of documents, sale under CST – transactions
which are not sales – persons liability of sales tax.
Persons liable to pay CST – exemptions from CST – sales outside the state – sale in course of
import/export – declared goods, forms of declaration.
KST – VAT, advantages, disadvantages. Etc..
Module – 5:
G.S.T (GST should be taught after introduction by the Government along with the amendments
time to time)

 Forex and Derivatives
Objective:
· To enable students to acquire skills in forex management
· To enhance and build capabilities in students for understanding and managing
internationally oriented corporation or business venture.
Module – 1:
Foreign exchange market – structure and characteristics, exchange rate, quotation at the foreign
exchange market, settlement of transaction, arbitrage – interest arbitrage, arbitrage with and
without transaction costs, bid-ask spreads, forward contract and future contract, swaps, swap
position, option forwards, interest rate parity theory.
Module – 2
Currency and interest rate future – hedging and speculation, currency option, mechanism of
future and option trading, option pricing models, future options, relationship between options
and futures, currency option – speculating and hedging.
Module – 3
Management of foreign exchange risk, types of exposure, tools and techniques of foreign
exchange risk management, management of translation exposure, translation methods, managing
transaction exposure – forward market hedge, money market hedge, option market hedge,
internal hedging strategies, management of economic exposure.
Module – 4
Management of interest rate exposure – nature and measurement – Forward Rate Agreement (
FRAs), interest rate options, caps, floors and collars, financial swaps – Interest rate swaps in the
Indian market, credit derivatives.
Module – 5
Meaning of Derivatives – Classification of Derivatives -Global – Derivatives Market – Factors
Contributing To The Growth of FDS – Environmental Factors – Internal Factors- Derivatives
Market – Evolution The Role of Derivatives Markets – Financial Derivatives – The Challenges –
Development of Derivatives Market In India

 Insurance and Risk Management
Objectives: To familiarize students with the principles and practices of insurance business.
Module – I
Risk, Peril, Hazard, Types of Risk – pure and speculative Risks, Other types of Risk – Dynamic,
Static, Fundamental and Particular Risks, Risk Management, Techniques, Insurance as tool of
Risk Management, Classification of Insurance, Difference between Life and Non Life Insurance.
Principles of Insurance, Indian Contract Act, Utmost Good faith, Insurable Interest, Indemnity,
Subrogation, Contribution, Proximate Cause.
Study of history of Insurance, PFRDA and Pension Schemes.
Module – II
Life Insurance Products, Basic Products, Traditional Products, Endowment, Whole Life, Money
Back, Unit linked products. Pension and Annuity – Principles of product development, Group
Insurance.
Non Life Products, Fire, Marine, Motor, Liability, Personal Accident, Health Insurance,
Reinsurance – Government schemes, valuation methods, Life fund – Bonus.
Module – III
Underwriting, Factors Considered – Physical Hazard, occupational Hazard and Moral Hazard,
Numerical method of Underwriting, terms of acceptance, documentation.
Insurance documents: Principles of risk management, financial support to families and society,
Rating – Mortality table – premium calculations, factors considered in rating of Non life
products, tariff and non tariff, market agreements.
Servicing of policies, claim settlement in insurance, IRDA regulation relating to claim
settlement.
Module – IV
IRDA Journal and Annual reports – its analysis and data interpretation, Micro Insurance
products – its awareness, distribution, social insurance. Insurance laws – its amendments and
effect on the insurance market, Intermediaries in Insurance – regulation governing them and
alternative channels – on line marketing, e-marketing – principles – safety measures. Income tax
and Insurance. Customer education.

Advanced E-Business
OBJECTIVE: This course will provide an analytical and technical framework to understand the emerging
world of e-commerce and mobile commerce. E-commerce and mobile commerce poses both a
challenge and an opportunity for managers. As a matter of competitive necessity, savvy
managers must gain an understanding of the rapidly changing technology and business models.
MODULE I
Threats in e-commerce, Encryption overview, Elements of an encryption system, Secret key
encryption, Public-key encryption, Digital signatures, Digital Certificates, Types of
Cryptographies, Secure Sockets Layer (SSL), Smart Cards and its applications. Electronic Data
Interchange- Evolution, uses, Benefits, Working of EDI, EDI Standards, EDI Components, EDI
Services, ANSI X12 and EDIFACT
MODULE II
Overview of Electronic Payment Systems, Cybercash, Smart Cards, Electronic Banking – types,
Electronic Fund Transfers – Digital Token-based Electronic Payment Systems, E-cash, eCheque, Payment Systems on internet- Risk of Electronic Payment Systems. Secure Electronic
Transactions (SET) Protocol
MODULE III
M-Commerce – Introduction – Infrastructure Of M–Commerce – Types Of Mobile Commerce
Services – Technologies Of Wireless Business – Benefits And Limitations, Support, Mobile
Marketing & Advertisement, Non – Internet Applications/services in M–Commerce –
Wireless/Wired Commerce Comparisons
MODULE IV
A Framework For The Study Of Mobile Commerce – NTT Docomo’s I – Mode – Wireless
Devices For Mobile Commerce – Towards A Classification Framework For Mobile Location
Based Services – Wireless Personal And Local Area Networks – The Impact Of Technology
Advances On Strategy Formulation In Mobile Communications Networks, 2G, 3G and 4G
technology
MODULE V
Mobile Banking – Mobile Banking Technologies, Mobile Banking services, Applications,
Mobile payments – types of mobile payments – mobile phone based, SIM card based, WAP
based, mobile wallet, USSD, SEOMPS, Mobile payment service providers – paypal Here,
Square, Google wallet, Isis, M-Pesa, MobiPay, NTT DoCoMo (Osaifu-Keitai), Reliance m-pay.
Finance and Accounting Mobile Apps – Mint, Expense Manager, Money Lover, Financius
Expense Manager, ToshI Finance Budget & Expense

3rd SEM M.F.A STUDY MATERIAL’S

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