¨          Banking System in India, Overview of RBI, Public, Private, Co-operative, Payment Bank, Regional Rural Banks.

¨          Emerging trends of banking – Universal banking, electronic banking, globalization of banking.

¨          Brief history of banking sector reforms from 1991-2000 and Current developments in banking sector.

¨          Regulatory Architecture – Overview of Banking Regulation Act 1949, Banking Regulation Act (Amendment 2015), Payment and Settlement Act 2007, Negotiable Instrument Act 1881, BIS, Basel I, II and III.

¨          Bank Crises in India.

¨          Critical Evaluation of Banking Industry in India.

¨          Retail Banking – Meaning, Features, Significance of Retail Banking and Overview of its products.

¨          Corporate Banking – Meaning, Features, Significance of Corporate Banking and Overview of its products.

¨          Rural Banking – Meaning, Features, Significance of Rural Banking and Overview of its products.

¨          Banking Ombudsman – Meaning and Functions.

¨          Concept of Universal Banking, Evolution of Universal banking, Services to Government, Payment and Settlement, Merchant Banking, Mutual Fund, Depository Services, Wealth Management, Portfolio Management Bancassurance, NRI Remittance.

(B)       Technology in Banking:

¨          Features, norms and Limitations of E- banking, Mobile Banking, Internet Banking, RTGS, POS Terminal, NEFT, IMPS, Brown Label ATM’s, White Label ATM’s, NUUP, AEPS, APBS, CBS, CTS, Digital Signature, M- Wallets, Online opening of bank accounts – savings and current, and application for credit cards, loan.

¨          Applicability of KYC norms in Banking Sector.

¨          Introduction, Need and Code of Conduct for Microfinance Institutions in India,

¨          Advantages, Purpose, Limitations and Models of SHG – Bank Linkage Program.

¨          Role of NABARD and SIDBI,

¨          Portfolio Securitization,

¨          SHG-2, NRLM and SRLM,

¨          Priority Sector and its Classification

(B)       Financial Inclusion:

¨          Need and Extent

¨          RBI Committee Report of Medium Term Path on Financial Inclusion 2015, World Findex Report 2015, NISM Report 2015, (Only Brief Extracts relating to bank account holdings and credit taken and contrast between developing and developed nations.)

¨          Features and Procedures of Pradhan Mantri Jan Dhan Yojana, and PM Mudra Yojana.

¨          Features, procedures and significance of Stand up India Scheme for Green Field.

¨          Meaning and Definition of Finance

¨          Importance of Finance

¨          Types of Finance: Public and Private

¨          Sources of Finance:

(1)       Long Term Sources: Term Loans, Debentures, Bonds, Zero Coupon Bonds, Convertible Bonds, Equity Shares, Preference Shares, CD, CP, Public Deposits.

(2)       Short Term Sources: Bank Finance, Trade Credit, Other Short Term Sources.

(3)       Venture Capital and Hybrid Financing.

(B)       Financial Management:

¨          Meaning and Importance of Financial Management.

¨          Scope of Financial Management.

¨          Functions and Objectives of Financial Management.

¨          Primary Objective of Corporate Management.

¨          Agency Problem.

¨          Organization of Finance Function.

¨          Emerging Role of Finance Managers in India.

(C)       Objectives of the Firm:

¨          Profit Maximization and Shareholders Wealth Maximization.

¨          Profit v/s Value Maximization.

¨          Introduction.

¨          Financial Forecasting – Meaning, Techniques, Benefits.

¨          Approaches to Financial Planning.

¨          Economic Value Added (EVA) – Measurement and Components.

¨          Free Cash Flow (FCF).

¨          Concept.

¨          Present Value.

¨          Annuity.

¨          Techniques of Discounting.

¨          Techniques of Compounding.

¨          Nature of Capital Budgeting.

¨          Purpose of Capital Budgeting.

¨          Capital Budgeting Process.

¨          Types of Capital Investment.

¨          Basic Principle of Measuring Project Cash Flows.

¨          Increment Principle, Long Term Funds Principle, Exclusion of Financial Cost Principle, Post Tax Principle.

¨          Probability Technique for Measurement of Cash Flow.

¨          Capital Budgeting Techniques: Net Present Value; Profitability Index and Discounted Payback Method.

¨          A Comparison: Project Selection Under Capital Rationing.

(Note: Problems on computation of cash flow, ranking of projects on various techniques, selection and analysis with / without capital rationing.)

¨          Introduction and Definition of Cost of Capital.

¨          Measurement of Cost of Capital.

¨          Measurement of WACC using book value and market value method.

¨          Measuring Marginal Cost of Capital.

(B)       Capital Structure Decisions:

¨          Meaning and Choice of Capital Structure.

¨          Importance of Optimal Capital Structure.

¨          EBIT-EPS Analysis.

¨          Capital Structure Theories.

¨          Dividend  Policies (Walter and Gordon).

(B)       Learning: Meaning and Definition of Learning-The Learning Process, Principles of Learning, Theories of Learning-Classical conditioning, Operant Conditioning, Social Learning Theory, Learning through Reinforcement, Learning by Observing, Learning through Experience.

(C)       Perception-Meaning, Factors Influencing Perception, Attribution Theory, Improving Perceptions- Johari Window, Empathy.

(D)       Workplace Emotions, Values and Ethics: Meaning of Emotions, Cognitive Dissonance, Emotional Dissonance, Managing Emotions at Work (Emotional Labor) – The Six Universal Emotions.  Meaning and Types of Values, Sources of Value systems, Values across Cultures, Values and Ethical Behaviour.

(E)        Individual Decision Making: How are Decisions made in organization, Decision Making process, Decisional Styles.

(B)       Power and Politics: Meaning of Power, Bases of Power, Power Tactics, Organizational Politics, Reasons for Organizational Politics, Managing Organizational Politics.

(C)       Negotiations: Meaning, Process, Strategies, Third Party Negotiations, Crisis Negotiations, Focus Areas of Negotiations.

(E)        Virtual teams and Group Cohesiveness: Structure, Types, Stages in Management of Virtual teams, Features of Cohesive Groups, Effects/Consequences/Impact of Group Cohesion.

(F)        Group Decision-Making: Advantages, Disadvantages, Assumptions, Managing Group Decision-Making, Strength and Weakness of Group Decision-Making.

(B)       New design options: Team structure, Virtual organizations, Boundary less organizations

(C)       Organization structure differentiation: Strategy, Organization size, Technology & Environment, Organizational Designs and employee behaviour.

(D)       Organizational Climate: Impact of Communication, Impact of Rewards & Punishment, Quality work life with reference to Banking & Insurance, Job Frustration-Sources, Causes, Effects, Ways to Overcome Frustration, Impact of Frustration on Banking and Insurance companies.

(B)       Issue of organization behaviour in Banks

(C)       Strategies to manage issues of organization behaviour in banks

(D)       Case Studies – Transfer, Promotion, Separation.

¨          The role of risk management

¨          Enterprise Risk Management (ERM)

¨          History of  financial disasters and risk management failures

¨          2007 financial crisis

¨          Introduction to Derivatives

¨          Forward, Future and option contracts

¨          Hedging through Derivatives contract

¨          Fixed-income securities

¨          Fixed-income risk management through derivatives

¨          Rating agencies

¨          Information required for evaluation of credit risk,

¨          Procedure for Credit Risk Management,

¨          Credit Lifecycle,

¨          Loan Review Mechanism,

¨          RBI guidelines on Credit Rating Framework in Banks,

¨          Introduction of Basel Norms and calculation of capital adequacy ratio

¨          Linear Value-at-Risk (application to market, credit and operational risk)

¨          Option valuation

¨          Risk-adjusted return on capital (RAROC) & beta calculation

¨          Risk management of derivatives (application to convertible risk)

¨          Interest rates and measures of interest rate sensitivity

Assessee, Assessment, Assessment Year, Annual Value, Business, Capital Assets, Income, Previous Year, Person, Transfer.

Determination of Residential Status of Individual, Scope of Total Income (S.5)

Income from House Property (S. 22-27)

Profit and Gain from Business and Profession (S. 28, 30,31,32, 35, 35D,36,37, 40, 40A and 43B)

Income from other sources (S.56- 59)

Exclusions from Total Income (S.10)

(Exclusions related to specified heads to  be covered with relevant heads of income)

S. 80C, 80CCC, 80D, 80DD, 80E, 80U, 80TTA

Section 2: Assessee, Assessment Year, Assessment, Annual value, Business, Capital asset, Income, Person, Previous Year, Transfer

Basis of Charge:

Section 3 to 9: Previous Year, Residential Status, Scope Of Total Income, Deemed

Income

Exclusions from Total Income:

Section 10: restricted to, Agricultural Income, Sums Received From HUF By Member, Share of Profit from Firm, Casual & Non – Recurring Receipts, Scholarships, Income of Minor Child, Allowance to Members of Parliament and Legislative Assembly.

Note -Exemptions related to specific Heads of Income to be covered with Relevant Provisions.

Salary Income:

Section 15 to 17, Including Section 10 relating to

House Rent Allowance, Travel Concession, Special Allowance, Gratuity, Pension –

Commutation, Leave Encashment, Compensation, Voluntary Retirement, Payment from Provident Fund

Income From House Property:

Section 22 to 27, Including Section 2 – Annual Value

Profits & Gains From Business & Profession:

Vocation Section 28 to 32, 36, 37, 40, 40A, 43B, 44AD, 44ADA & 44AE

including.: Section 2: Business

Capital Gains:

Section 45, 48, 49, 50, 54 and 55

Income from Other Sources:

Section 56 – 59

80 C: Payment of LIC/PF and other eligible investments

80CCC: Contribution to certain Pension Fund

80D: Medical Insurance Premium

80DD: Maintenance and medical treatment of handicapped dependent

80E: Interest on Educational Loan

80TTA: Interest on Saving Bank account

80U: Deduction in the case of totally blind or physically handicapped or mentally retarded resident person

Assesse, Assessment, Assessment Year, Annual Value, Business, Capital Assets, Income, Previous Year, Person, Transfer.

(B)    Determination of Residential Status of Individual, Scope of Total Income (S. 5)

(B)    Income from House Property (S. 22-27)

(C)    Profit & Gain from Business and Profession (S. 28, 30,31,32, 35, 35D, 36, 37, 40, 40A and 43B)

(B)    Income from other sources (S.56- 59)

(C)    Exclusions from Total Income (S.10)

(Exclusions related to specified heads to  be covered with relevant heads of income)

S. 80C, 80CCC, 80D, 80DD, 80E, 80U, 80TTA.

(B)    Computation of Taxable Income of Individuals.

Assesse, Assessment, Assessment Year, Annual Value, Business, Capital Assets, Income, Previous Year, Person, Transfer.

Determination of Residential Status of Individual, Scope of Total Income (Sec 5)

Exclusions from total income Sec 10

(Exclusions relating to specific heads to be covered with relevant heads of income)

Income from House Property: (Sec. 22-27)

Profit and Gain from Business and Profession: (Sec. 28, 30,31,32, 35, 35D, 36,37, 40, 40A and 43B)

Capital Gain: (Sec. 45, 48, 49, 50 and 54)

Income from other sources: (Sec. 56- 59)

S. 80C, 80CCC, 80D, 80DD, 80E, 80U, 80TTA

Assesse, Assessment, Assessment Year, Annual Value, Business, Capital Assets, Income, Previous Year, Person, Transfer.

(D)    Determination of Residential Status of Individual, Scope of Total Income (S. 5)

(E)     Income from House Property (S. 22-27)

(F)     Profit & Gain from Business and Profession (S. 28, 30, 31, 32, 35, 35D, 36, 37, 40, 40A and 43B)

(E)     Income from other sources (S. 56- 59)

(F)     Exclusions from Total Income (S. 10)

(Exclusions related to specified heads to  be covered with relevant heads of income)

S. 80C, 80CCC, 80D, 80DD, 80E, 80U, 80TTA.

(D)    Computation of Taxable Income.

Section 2 –Assessee, Assessment Year, Assessment, Annual value, Business, Capital asset, Income, Person, Previous Year, Transfer

Basis of Charge:

Section 3- 9 -Previous Year, Residential Status, Scope Of Total Income, Deemed Income

Note -Exemptions related to specific Heads of Income to be covered with Relevant Provisions.

Section 15 – 17, Including Section 10 relating to

House Rent Allowance, Travel Concession, Special Allowance, Pension – Commutation, Leave Encashment, Compensation, Voluntary Retirement, Payment from Provident Fund

Income From House Property

Section 22 – 27, Including Section 2 – Annual Value

Profits & Gains From  Business & Profession

Vocation Section 28-32, 36, 37, 40, 40A & 43B.

including.: Section 2 – Business

Capital Gains 

Section 45, 48, 49, 50, 54 and 55

Income from Other Sources

Section 56 – 59

80 C – Payment of LIC/PF and other eligible investments

80CCC – Contribution to certain Pension Fund

80D – Medical Insurance Premium

80 DD- Maintenance and medical treatment of handicapped dependent

80E – Interest on Educational Loan

80 TTA- Interest on Saving Bank account

80U –  Deduction in the case of totally blind or physically handicapped or mentally retarded resident person

Capital Assets, Income, Person, Previous Year, Transfer

Residential Status (S: 6) for Individual assessee

¨          Income from House Properties (S: 22 to 27)

¨          Profit and Gain From Business (S:28, 30, 31, 32, 35, 35D, 36, 37, 40, 40A 43B.

¨          Capital Gains (S: 45, 48, 49, 50, 54, 54 EC) restricted to computation of Capital gain on transfer of residential house property only

¨          Income from Other Sources (S: 56 to S: 59)

Exclusions From Total Income (S: 10)

Exclusion related to specified heads to be covered with relevant head.eg. Salary, Business Income, Capital Gain, Income from Other Sources