F. Y. BAF (OLD SYLLABUS) – Vipul Prakashan : Educational Book Publisher

Business Mathematics (OLD SYLLABUS)

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SYLLABUS

Unit	Content
1	Ratio, Proportion and Percentage:
	Ratio – Definition, Continued Ratio, Inverse Ratio. Proportion – Continued Proportion, Direct Proportion, Inverse Proportion, Variation – Inverse Variation, Joint Variation. Percentage – Meaning and Computation of Percentage.
2	Profit and Loss:
	Terms and Formulae, Trade Discount, Cash Discount, Problems involving Cost Price, Selling Price, Trade Discount, Cash Discount. Introduction to Commission and Brokerage – Problems on Commission and Brokerage.
3	Interest and Annuity:
	Simple Interest, Compound Interest. Equated Monthly Instalments, Reducing Balance and Flat Rate of Interest. Annuity Immediate – Present Value and Future Value. Stated Annual Rate and Effective Annual Rate.
4	Shares and Mutual Fund:
	Shares – Concept, Face Value, Market Value, Dividend, Equity Shares, Preference Shares, Bonus Shares. Mutual Fund – Simple Problems on Calculation of Net Income after considering Entry Load, Exit Load, Dividend, Change in Net Asset Value.

Special Accounting Areas (FA – II) (OLD SYLLABUS)

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SYLLABUS

No.	Modules / Units
1	Accounting from Incomplete Records:
	Introduction. Problems on Preparation of Final Accounts of Proprietary Trading Concern (Conversion Method).
2	Consignment Accounts:
	Accounting for Consignment Transactions. Valuation of Stock. Invoicing of Goods at Higher Price. (Excluding Overriding Commission, Normal / Abnormal Losses).
3	Branch Accounts:
	Meaning / Classification of Branches. Accounting for Dependent Branch Not Maintaining Full Books. Debtors Method. Stock and Debtors Method.
4	Fire Insurance Claims:
	Computation of Loss of Stock by Fire. Ascertainment of Claim as per the Insurance Policy. Exclude: Loss of Profit and Consequential Loss.

Introduction and Planning of Auditing (Auditing – I) (OLD SYLLABUS)

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SYLLABUS

No.	Modules / Units
1	Introduction to Auditing:
	¨ Basics: Financial Statements, Users of Financial Information, Definition of Auditing, Objectives of Auditing – Primary and Secondary, Expression of Opinion, Detection of Frauds and Errors, Inherent Limitations of Audit. ¨ Errors and Frauds: Concepts, Reasons and Circumstances, Types of Errors -Commission, Omission, Principle and Compensating, Types of Frauds, Risk of Fraud and Error in Audit, Auditor’s Duties and Responsibilities in Respect of Fraud. ¨ Principles of Audit: Integrity, Objectivity, Independence, Confidentiality, Skills and Competence, Materiality and Work Performed by Others, Documentation, Planning, Audit Evidence, Accounting System and Internal Control, Audit Conclusions and Reporting. ¨ Types of Audit: Meaning, Advantages and Disadvantages of Balance Sheet Audit, Interim Audit, Continuous Audit, Concurrent Audit, Annual Audit. ¨ Miscellaneous: Advantages of Independent Audit, Qualities of Auditors, Auditing Vs Accounting, Auditing Vs Investigation, View the Concept True and Fair. ¨ Accounting Concepts Relevant to Auditing: Materiality, Going Concern.
2	Audit Planning, Procedures and Documentation:
	¨ Audit Planning: Meaning, Objectives, Factors to be Considered, Sources of Obtaining Information, Discussions with Client, Overall Audit Plan. ¨ Audit Programme: Meaning, Factors to be Considered, Advantages, Disadvantages, Overcoming Disadvantages, Methods of Work, Instruction before Commencing Works of Audit, Overall Audit Approach.
	¨ Audit Working Papers: Meaning, Importance, Factors Determining Form and Contents, Main Functions / Importance, Features, Contents of Permanent Audit File, Temporary Audit File, Ownership, Custody, Access of Other Parties to Audit Working Papers, Auditors Lien on Working Papers, Auditors Lien on Client’s Books. ¨ Audit Notebook: Meaning, Structure, Contents, General Information, Current Information and Importance.
3	Auditing Techniques:
	¨ Test Check: Test Checking Vs Routing Checking, Test Check Meaning, Features, Factors to be Considered, When Test Checks can be Used, Advantages, Disadvantages and Precautions. ¨ Audit Sampling: Audit Sampling, Meaning, Purpose, Factors in Determining Sample Size -Sampling Risk, Tolerable Error and Expected Error, Methods of Selecting Sample Items Evaluation of Sample Results Auditors Liability in Conducting Audit based on Sample. ¨ Internal Control: Meaning and Purpose, Review of Internal Control, Advantages, Auditors Duties, Review of Internal Control, Inherent Limitations of Internal Control, Internal Control Samples for Sales and Debtors, Purchases and Creditors, Wages and Salaries. ¨ Internal Checks v/s Internal Control, Internal Checks v/s Test Checks.
4	Internal Audit:
	Meaning, Basic Principles of Establishing Internal Audit, Objectives, Evaluation of Internal Audit by Statutory Auditor, Usefulness of Internal Audit. Internal Audit Vs External Audit, Internal Checks Vs Internal Audit.

Business Regulatory Framework (Business Law – I) (OLD SYLLABUS)

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SYLLABUS

No.	Modules / Units
(1)	Law of Contract, 1872:
	(a) Nature of Contract
	(b) Classification of Contracts
	(c) Offer and Acceptance
	(d) Capacity of Parties to Contract
	(e) Free Consent
	(f) Consideration
	(g) Legality of Object
	(h) Agreement Declared Void
	(i) Performance of Contract
	(j) Discharge of Contract
	(k) Remedies for Breach of Contract
	(l) Indemnity
	(m) Guarantee
	(n) Bailment and Pledge
	(o) Agency
(2)	The Sale of Goods Act, 1930:
	(a) Formation of Contract of Sale
	(b) Goods and their Classification
	(c) Price, Conditions and Warranties
	(d) Transfer of Property in Goods
	(e) Performance of the Contract of Sales
	(f) Unpaid Seller and his Rights
	(g) Sale by Auction
	(h) Hire Purchase Agreement
(3)	Negotiable Instruments’ Act, 1881:
	(a) Definition of Negotiable Instruments
	(b) Features of Negotiable Instruments
	(c) Promissory Note
	(d) Bill of Exchange and Cheque
	(e) Holder and Holder in the Due Course
	(f) Crossing of a Cheque
	(g) Types of Crossing
	(h) Dishonour and Discharge of Negotiable Instruments
(4)	The Consumer Protection Act, 1986:
	(a) Salient Features
	(b) Definition of Consumers
	(c) Deficiency in Service
	(d) Defects in Goods

Innovative Financial Services (CI) (OLD SYLLABUS)

Admin — Tue, 17 Jun 2025 14:56:07 +0000

SYLLABUS

(1) Introduction to Traditional Financial Services:

Financial Services:
Concept, Objectives/Functions, Characteristics, Financial Service Market, Financial Service Market Constituents, Growth of Financial Services in India, Problems in Financial Services Sector, Banking and Non-Banking Companies, Regulatory Framework.
Factoring and Forfaiting:
Introduction, Types of Factoring, Theoretical Framework, Factoring Cost, Advantages and Disadvantages of Factoring, Factoring in India, Factoring v/s Forfaiting, Working of Forfaiting, Benefits and Drawbacks of Forfaiting, Practical Problems.
Bill Discounting:
Introduction, Framework, Bill Market Schemes, Factoring V/s Bill Discounting in Receivable Management.

(2) Issue Management and Securitization:

Issue Management and Intermediaries:
Introduction, Merchant Bankers / Lead Managers, Underwriters, Bankers to an Issue, Brokers to an Issue.
Stock Broking:
Introduction, Stock Brokers, Sub Brokers, Foreign Brokers, Trading and Clearing/Self Clearing Members, Stock Trading (Cash and Normal) Derivative Trading.
Securitization:
Definition, Securitization v/s Factoring, Features of Securitization, Pass Through Certificates, Securitization Mechanism, Special Purpose Vehicle, Securitisable Assets, Benefits of Securitization, New Guidelines on Securitization.

(3) Financial Services and its Mechanism:

Lease and Hire-Purchase:
Meaning, Types of Lease – Finance Lease, Operating Lease, Advantages and Disadvantages of Leasing, Leasing in India, Legal Aspects of Leasing.
Definition of Hire Purchase, Hire Purchase and Installment Sale Characteristics, Hire Purchase and Leasing, Advantages of Hire Purchase, Problems of Hire Purchase.
Housing Finance:
Introduction, Housing Finance Industry, Housing Finance Policy Aspect, Sources of Funds, Market of Housing Finance, Housing Finance in India- Major Issues, Housing Finance in India – Growth Factors, Housing Finance Institutions in India, National Housing Bank (NHB), Guidelines for Asset Liability Management System in HFC, Fair Trade Practice Code for HFC’s, Housing Finance Agencies.
Venture Capital:
Introduction, Features of Venture Capital, Types of Venture Capital Financing Stages, Disinvestment mechanisms, Venture Capital Investment process, Indian Scenario.

(4) Consumer Finance and Credit Rating:

Consumer Finance:
Introduction, Sources, Types of Products, Consumer Finance Practice in India, Mechanics of Consumer Finance, Terms, Pricing, Marketing and Insurance of Consumer Finance, Consumer Credit Scoring, Case for and against Consumer Finance.
Plastic Money:
Growth of Plastic Money Services in India, Types of Plastic Cards- Credit card- Debit Card- Smart card- Add-on Cards, Performance of Credit Cards and Debit Cards, Benefits of Credit Cards, Dangers of Debit Cards, Prevention of Frauds and Misuse, Consumer Protection. Indian Scenario.
Smart Cards- Features, Types, Security Features and Financial Applications.
Credit Rating:
Meaning, Origin, Features, Advantages of Rating, Regulatory Framework, Credit Rating Agencies, Credit Rating Process, Credit Rating Symbols. Credit Rating Agencies in India, Limitations of Rating.

Innovative Financial Services (LK) (OLD SYLLABUS)

Admin — Tue, 17 Jun 2025 14:56:07 +0000

SYLLABUS

(1) Introduction to Traditional Financial Services:

Financial Services:
Concept, Objectives/Functions, Characteristics, Financial Service Market, Financial Service Market Constituents, Growth of Financial Services in India, Problems in Financial Services Sector, Banking and Non-Banking Companies, Regulatory Framework.
Factoring and Forfaiting:
Introduction, Types of Factoring, Theoretical Framework, Factoring Cost, Advantages and Disadvantages of Factoring, Factoring in India, Factoring v/s Forfaiting, Working of Forfaiting, Benefits and Drawbacks of Forfaiting, Practical Problems.
Bill Discounting:
Introduction, Framework, Bill Market Schemes, Factoring V/s Bill Discounting in Receivable Management.

(2) Issue Management and Securitization:

Issue Management and Intermediaries:
Introduction, Merchant Bankers / Lead Managers, Underwriters, Bankers to an Issue, Brokers to an Issue.
Stock Broking:
Introduction, Stock Brokers, Sub Brokers, Foreign Brokers, Trading and Clearing/Self Clearing Members, Stock Trading (Cash and Normal) Derivative Trading.
Securitization:
Definition, Securitization v/s Factoring, Features of Securitization, Pass Through Certificates, Securitization Mechanism, Special Purpose Vehicle, Securitisable Assets, Benefits of Securitization, New Guidelines on Securitization.

(3) Financial Services and its Mechanism:

Lease and Hire-Purchase:
Meaning, Types of Lease – Finance Lease, Operating Lease, Advantages and Disadvantages of Leasing, Leasing in India, Legal Aspects of Leasing.
Definition of Hire Purchase, Hire Purchase and Installment Sale Characteristics, Hire Purchase and Leasing, Advantages of Hire Purchase, Problems of Hire Purchase.
Housing Finance:
Introduction, Housing Finance Industry, Housing Finance Policy Aspect, Sources of Funds, Market of Housing Finance, Housing Finance in India- Major Issues, Housing Finance in India – Growth Factors, Housing Finance Institutions in India, National Housing Bank (NHB), Guidelines for Asset Liability Management System in HFC, Fair Trade Practice Code for HFC’s, Housing Finance Agencies.
Venture Capital:
Introduction, Features of Venture Capital, Types of Venture Capital Financing Stages, Disinvestment mechanisms, Venture Capital Investment process, Indian Scenario.

(4) Consumer Finance and Credit Rating:

Consumer Finance:
Introduction, Sources, Types of Products, Consumer Finance Practice in India, Mechanics of Consumer Finance, Terms, Pricing, Marketing and Insurance of Consumer Finance, Consumer Credit Scoring, Case for and against Consumer Finance.
Plastic Money:
Growth of Plastic Money Services in India, Types of Plastic Cards- Credit card- Debit Card- Smart card- Add-on Cards, Performance of Credit Cards and Debit Cards, Benefits of Credit Cards, Dangers of Debit Cards, Prevention of Frauds and Misuse, Consumer Protection. Indian Scenario.
Smart Cards- Features, Types, Security Features and Financial Applications.
Credit Rating:
Meaning, Origin, Features, Advantages of Rating, Regulatory Framework, Credit Rating Agencies, Credit Rating Process, Credit Rating Symbols. Credit Rating Agencies in India, Limitations of Rating.

Business Communication – II (OLD SYLLABUS)

Admin — Tue, 17 Jun 2025 14:55:56 +0000

SFC -- SEMESTER - II

Author: Nina Roy Choudhary

Lekha Nambiar

SEVENTH EDITION 2024

Foundation Course – II (R) (OLD SYLLABUS)

Admin — Tue, 17 Jun 2025 14:55:56 +0000

FYBMS -- SEMESTER - II

Author: Rashmi Jijish Karanath

Nitisha Kumar

SEVENTH REVISED EDITION 2023

Business Economics – I (OLD SYLLABUS)

Admin — Tue, 17 Jun 2025 14:55:03 +0000

FYBFinM -- SEMESTER - I

Author: Saraswathy Swaminathan

SEVENTH REVISED EDITION 2022

Business Environment (OLD SYLLABUS)

Admin — Tue, 17 Jun 2025 14:54:51 +0000

SYLLABUS

No.	Modules / Units
1	Business and its Environment:
	(a) Business Objectives, Dynamics of Business and its Environment, Types of Business Environment. (b) Environmental Analysis: Importance, Factors, PESTLE Analysis, SWOT Analysis.
2	Business and Society:
	(a) Business Ethics: Nature and Scope of Ethics, Ethical Dilemmas, Corporate Culture and Ethical Climate. (b) Development of Business Entrepreneurship: Entrepreneurship and Economic Development, Micro, Small and Medium Enterprises Development (MSMED) Act, 2006, Entrepreneurship as a Career Option. (c) Consumerism and Consumer Protection: Consumerism in India, Consumer Protection Act, 1986.
3	Contemporary Issues:
	(a) Corporate Social Responsibility and Corporate Governance: Social Responsibility of Business, Ecology and Business, Carbon Credit. (b) Social Audit: Evolution of Social Audit, Benefits of Social Audit, Social Audit v/s Commercial Audit.
4	International Environment:
	(a) Strategies for Going Global: MNCs and TNCs, WTO. (b) Foreign Trade in India: Balance of Trade, FDI Investment Flows and its Implication for Indian Industries.