| Course Name | Financial Services |
| Course Code | 24COM236 |
| Program | B. Com. (Honours/ Honours with Research) in Taxation and Finance |
| Credits | 3 |
| Campus |
Introduction to Financial Services. Nature of Financial Services. Scope of Financial Services. Types of Financial Services: Fund Based Financial Services, Fee-Based Financial Services- Venture Capital: Procedure to obtain Venture Capital Finance – Importance and advantages.
Leasing: Meaning and Types of Leasing- Legislative Frameworks related to leasing. Depreciation implacability with reference to Leasing. Problems associated with Tax Imposition on Leasing. Introduction to Hire Purchasing: Concept and features of Hire Purchase. Implication of Tax and depreciation – Problems associated with Hire Purchase.
Meaning and Process of Credit rating of financial instruments. Rating methodology. Introduction to various Rating Agencies. Rating Symbols of different companies. Securitization of Debts- Meaning and Features. Special Purpose Vehicle, Pass through certificate and mechanism. Benefits of Securitization. Issues of Securitization.
Depository services: Role and Advantages of the Depository system, NSDL and CDSL, Depository participants and their roles. Stock broking services including SEBI guidelines. Mutual Fund: Structure of Mutual Funds, Types of Mutual Funds, Exchange Traded Funds, Hedge Funds and Advantages of Mutual Funds.
Factoring: Meaning – Definition- Types – Parties involved in factoring – Mechanism, Advantages and Disadvantages – Forfeiting: Meaning and Definition – Types – Parties involved in forfeiting- Mechanism – Advantages and Disadvantages – Key differences between factoring and forfeiting.
Course objective:
The objective of this course is to familiarize the students with the nature and scope of various types of financial services and to understand the regulatory environment in which they are undertaken.
Course outcomes:
The students will be able:
CO1: To understand the different financial services and its structure.
CO2: To understand leasing agreements considering tax implications and legislative requirements
CO3: To understand the various aspects of credit rating of financial instruments and securitization of debts
CO4: To understand depository services, SEBI guidelines and different types of mutual funds.
CO5: To understand the different aspects of factoring and forfeiting.
|
PO1 |
PO2 |
PO3 |
PO4 |
PO5 |
PO6 |
PO7 |
PO8 |
PO9 |
PO10 |
PO11 |
PO12 |
PO13 |
PO14 |
PO15 |
|
|
CO1 |
1 |
0 |
0 |
1 |
0 |
0 |
1 |
0 |
0 |
1 |
1 |
0 |
1 |
1 |
1 |
|
CO2 |
1 |
0 |
0 |
1 |
0 |
0 |
0 |
1 |
0 |
1 |
1 |
0 |
1 |
1 |
1 |
|
CO3 |
1 |
0 |
0 |
1 |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
0 |
1 |
1 |
1 |
|
CO4 |
1 |
0 |
0 |
1 |
0 |
0 |
0 |
1 |
0 |
1 |
1 |
0 |
1 |
1 |
1 |
|
CO5 |
1 |
0 |
0 |
1 |
0 |
0 |
1 |
0 |
0 |
1 |
1 |
0 |
1 |
1 |
1 |
Textbooks:
References:
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