Course Summary
Accounting Standards is 5 credit course. Accounting Standards is 5 credit course. Syllabus covers accounting principle, concepts, conventions and Indian Accounting Standards relating to Financial Reporting, disclosures and Guidance on Financial Statement items.

- Teacher: RUPINI B
This course introduces students to the foundational principles of business research, including the meaning, scope, and process of conducting systematic inquiry. Learners will explore problem identification, research design, measurement scales, and scaling techniques. The course also covers the concept of hypotheses, their types, and the procedures involved in hypothesis testing. Students will gain an understanding of key parametric and non-parametric statistical tests such as the t-test, F-test, Chi-square test, and ANOVA (one-way and two-way) at a conceptual level. The final module focuses on the structure and components of a well-written research report, enabling learners to interpret results and present findings effectively.

- Teacher: MANALI MANOJ MANWADKAR
The course addresses the English language needs of the students at the undergraduate level. The focus will be upon four categories: Prose, Poetry, Vocabulary, and Grammar. In addition to these, the last two units focus on developing the writing skills of students by including essay writing and report writing. The content of the text raises questions of how English is used in India versus how it ought to be used and thus engaging the debates about a “standard English” and the need of adapting English to the local cadence and culture of India. Similarly, the British and American variations of the language are included to orient the students to broaden their view of English as an international language. Overall the course will focus upon the critical thinking faculties of the students concerning academic, linguistic, political, literary, and ethical concepts.

- Teacher: Dr SAIKIRAN D
- Teacher: Dr. SANGEETHA K
CCMA course describes the management accounting concepts and familiarizes the cost control techniques viz., budgetary control, standard costing, variance analysis, marginal costing technique and break even analysis. This imparts comprehensive understanding about the financial statement analysis acquiring knowledge on financial ratios viz. short term solvency, long term solvency, profitability ratios. This provides knowledge on concept of fund, funds flow and cash flow enabling preparation of statement of sources and application of funds and cash flow statements.

- Teacher: JAYA LAXMI D
This course offers a comprehensive overview of the Goods and Services Tax (GST) framework in India, including registration procedures, invoicing, compliance, and accounting practices. Students will learn how to record GST transactions, file returns, and manage input tax credits efficiently. The course also covers practical aspects such as interstate/intrastate supplies, exemptions, export/import transactions, and mixed/composite supplies. Additionally, it focuses on GST implementation in ERP systems, enabling students to configure tax rates, update masters, and ensure compliance. By the end of the course, learners will understand the real-world implications of GST for businesses.
- Teacher: Dr. KUSUMA REDDY C