10] Professional Name of the Institution / Department: ‘Name of the Program: Bachelor of Business Administration Strategic Financial Management nird Year, Semester 5 Course Content: Unit 1:_ Strategic financial objectives: Different types of organisations and their objectives. Financial objectives: Value for money, maximising shareholder wealth, earnings growth, dividend growth. Impact of underlying economic conditions and business variables on financial objectives. Non- financial objectives- enhancing the value of other non-financial capitals (human capital, intellectual capital and social and relationship capital) Unit 2: External influences on financial strategic decisions: Lenders’ assessment of creditworthiness. Consideration of domestic and international tax regulations. Industry regulations such as price and service controls. Unit 3: Capital structure and Dividend policy: Capital structure theories (traditional theory and Miller and Modigliani (MM) theories). Impact of choice of capital structure on financial statements. Dividend policy: Features and criteria. Factors that influence the dividend policy of a firm. Cash dividends land scrip dividends. Share repurchase programmes. Impact of dividend on shareholder value and entity value, financial statements and performance. Unit 4: Long-term debt finance: Basic features of a bond such as maturity, par value, coupon rate, provisions for redeeming, conversion provisions, covenants, ‘options granted to the issuer or investor, indentures, and restrictions. Types of debt instruments and criteria for selection. ‘Managing interest, currency and refinancing risks with target debt profile. Private placements and capital market issuance of debt. Term structure of interest rates. Unit 5: Equity finance ‘Methods of flotation of equity shares and implications for management and shareholders. Rights issues, choice of discount rates and impact on shareholders. Calculation of theoretical ex-rights price (TERP) and yield adjusted TERP. Unit 6: Financial risk management: Sources and types of financial risks- Economic risk, Political risk, Currency risk, Interest rate risk. Managing financial risks: ‘Transaction and translation risks. Operations and features of swaps, forward contracts, money market hedges, futures and options for risk management. Internal hedging techniques. Reference Material Page | 1911. CIMA Study Text- F3 Financial Strategy, KAPLAN Publishing. Name of the Institution / Department: Department of Commerce, MAHE Name of the Program: Bachelor of Business Administration ‘Advanced Management Accounting Course Instructor: Semester: Third Year, Semester 5 Prerequisites: Cost and Management Accounting Unit 1: Managing the costs of creating value: Cost management; cost transformation; Managing costs; quality management methods; value management techniques; value creation. Unit 2: Quality management methodologies: Quality management methodologies: Just-in-time (JIT), Quality management, Kaizen, Process re-engineering. Impact of JIT and uality management on efficiency, inventory and costs. Benefits of JIT and TQM. Kaizen and cost of quality reporting. Elimination of non-value adding activities and the reduction of costs using process re-engineering. Unit 3: Managing costs and value creation: Target costing: determination of target costs from target prices. Value chain analysis: components of the value chain, profitability along the value chain. Life cycle costing: life cycle costing and its implication for market strategies. Unit 4: Pricing strategies: Price elasticity of demand. Pricing decisions for maximising profit in imperfect markets. Types of pricing strategies- Skimming, Penetration, Complementary product, Value, Product-ine, Volume discounting, Discrimination. Financial consequences of pricing strategies. Unit 5: Managing and controlling the performance of organisational units: Meaning of performance. Key performance indicators. Non-financial performance indicators. Balanced scorecard. Responsibility centres: cost centres, revenue centres, profit centres, and investment centres. Behavioural issues. Transfer pricing. Unit 6: Risk and Control: Quantification of risk. Stress-testing of projects. Decision trees. Decision-making under uncertainty. Upside and downside risks. TARA framework — transfer, avoid, reduce, accept. Business risks. Use of information systems and data in managing risks. Reference Material 1. CIMA Study Text- P2 Advanced Management Accounting, KAPLAN Publishing. Name of the Institution / Departmer ‘Name of the Program: Bachelor of Business Administration Course Titi Financial Statement Analysis ‘Course Code: BBA35PR3 Course instructor: ‘Academic Year: ‘Semester: Third Year, Semester 5 No of Credits: 4 Prerequisites: Accounting for Managers Course Content: Unit 1: Introduction Financial Statement Analysis: Concept and significance of financial statement analysis, financial statement analytical framework, tools and techniques, ‘opportunities and challenges in analyzing company’s financial statements, limitations of financial statement analysis. Unit 2: Financial statement Analysis Tools of financial statement analysis: common-size, comparative, trend analysis. Unit 3: Financial Ratios: Ratio Analysis: Liquidity, Leverage, Activity, Profitability, Market ratios. Limitations of financial information Unit 4: Profitability Analysis: Page | 192Return on invested Capital Ratios, Basic EPS, gross profit margin, operating profit margin net profit margin. Diluted EPS, variation analysis, sustainable equity growth. Unit 5: Foreign exchange transactions: Foreign exchange fluctuations, issues in the accounting for foreign operations (e.g., historical vs. Current rate and the treatment of translation gains and losses), functional currency, impact on management and investor behavior of volatility in reported earnings , impact of inflation on financial ratios and the reliability of financial ratios. Unit 6: Off-balance sheet financing: Concept and uses of off-balance sheet financing, forms of off-sheet balancing (leases, special purpose entities, sale of receivables, and joint ventures), off-sheet balancing financing and debt-to-equity ratio, adjusting financial statements for changes in accounting treatments, book value and market value, accounting profit and economic profit, determinants and indicators of earnings quality. Reference Material 1. CIMA F2: Advanced Financial Reporting by KAPLAN Publishing 2. CMA study text on Financial Statement Analysis Semester 6 Name of the Institution / Department: Name of the Program: Bachelor of Business Administration Course Title: Corporate Governance and Business Ethics Course Code: BBAC3601 Course instructor: ‘Academic Year: Semester: Third-year / 6” semester No of Credits: 4 Prerequisites: NIL Course Conter Unit 1: Introduction to Corporate Governance and Business Ethics: The trend towards responsible management practices, basics of each set of issues around sustainability, responsibility, and ethics. Unit 2: Managing Responsib! ‘This unit explores the context and importance of managing responsibly and how it relates to sustainability, responsibility, and ethics. Adopting a systemic perspective, we will also look into what kinds of competences managers might need to develop responsible management practices. Unit 3: Sustainabitit This unit introduces the roots of (un)sustainability and then looks at concepts of sustainability, such as social, environmental and economic dimensions, and the importance of time. We will then focus on sustainability in a business context by looking at prominent management tools, such as impact assessment, footprinting, and life-cycle management. Unit 4: Responsibility in Organisations: This unit explores the roots of responsible business practices and different approaches to responsibility in organizations, such as corporate social responsibility, social entrepreneurship, or corporate citizenship. We will then look at typical management applications such as stakeholder management and corporate social performance. Unit 5: Ethics Behavioural ethics and moral philosophy as main approaches to business ethics. These will then be applied to address moral ‘issues, and to develop practices for acting ethically in challenging situations. How to apply common ethics management. instruments, such as ethics hotlines, codes of ethics, or ethics training. Unit 6: Activity Based Learning: Presentation by students on the assignments, Case Discussions Reference Material Page | 193