English Language Teaching

HASNA JAHAM K K FACULTY

Module III: Ratio Analysis Topics Covered: Meaning, nature, uses, and limitations of ratios Types of ratios: Liquidity, Profitability, Turnover, Solvency, and Leverage ratios Market test ratios Construction and interpretation of financial statements from ratios Judgment of financial stability using ratios (focus on problem-solving and interpretation)   Hours: 25 | Marks: 25 Module IV: Fund Flow and Cash Flow Analysis Topics Covered: Fund Flow Statements: Meaning and concept of fund Current and non-current accounts Flow of funds and preparation of fund flow statement   Cash Flow Statements: Difference between fund flow and cash flow statements Preparation of cash flow statement as per Accounting Standard (AS) 3 Direct and indirect methods (focus on problem-solving)     Hours: 25 | Marks: 25 Module V: Managerial Decision Making and CVP Analysis Topics Covered: Cost-Volume-Profit (CVP) Analysis Marginal costing: Fixed and variable costs, contribution P/V Ratio and Break-even analysis (algebraic and graphic methods) Decision making using marginal costing: Fixation of selling price Exploring new markets Make or buy decisions Key factor and product mix Operate or shutdown decisions    

SONIYA V

Objectives To enable students for acquiring basic knowledge in business research methods and to develop basic skills in them to conduct survey researches and case studies. Module I: Business Research*     - Definition, significance, features, process, variables, proposition, types of research, phases of business research, research hypothesis, theory building     - (10 Hours, 15 marks) 2. *Module II: Research Design*     - Definition, types, exploratory and causal research design, validity, variables, measurement, scaling     - (15 Hours, 15 marks) 3. *Module III: Data Collection*     - Types of data, primary vs secondary data, methods of primary data collection, survey vs observation, questionnaire construction, sampling plan     - (15 Hours, 20 marks) 4. *Module IV: Data Processing*     - Processing stages, editing, coding, validity of data, qualitative vs quantitative analysis, statistical techniques     - (15 Hours, 20 marks) 5. *Module V: Research Report*     - Types of reports, contents, executive summary, report writing stages, ethics in research     - (09 Hours, 10 marks)