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Course Principles of Management
Course Code BCOM 11214
Credit Value 4
Type/Status Compulsory
Level 1
Semester 1
Overall Learning Outcome: At the end of this course unit students should be able to:
1. Define management and its core principles
2. Explain skills required by different categories of managers
3. Describe the evolution of management
4. Describe the process of management
5. Explain each process elements of the management process
6. Review the applications of management principles in organizations
7. Understand the current trends and issues in management
Course Content
Topic Learning Outcome Teaching &
Learning
Methods
Methods of
Assessment
1. Introduction to
Management
and
Organizations
At the end of the session, students
should be able to,
1. Define what management is
2. Define and differentiate managers
and non-managers
3. Classify managers according to the
levels of authority
4. Explain managerial roles
5. Discuss skills require for managers
Lectures
Class Room
Activities
Homework
Activities
End Semester
Examination
MCQ
2. Management
Yesterday and
Today
At the end of the session, students
should be able to,
1. Describe the development of
management theories
2. Describe some early management
examples
3. Explain various theories in the
classical approach
4. Discuss the uses and
developments of the behavioral
approach
5. Describe the quantitative
approach
Lectures
Class Room
Activities
Homework
Activities
End Semester
Examination
MCQ
3. Integrative
Managerial
Issues
At the end of the session, students
should be able to,
1. Contrast ethnocentric, polycentric
and geocentric attitudes towards
global business
2. Explain the relevance of the
political/legal, economic and
cultural environments to global
business (Opportunity or treats)
Lectures
End semester
examination
MCQ
4. The Process of
Decision
Making
At the end of the session, students
should be able to,
1. Describe the eight steps in the
decision-making process
2. Explain the four ways managers
make decisions
3. Classify decisions and decision
making conditions.
4. Describe different decision-
making styles
5. Identify effective decision making
techniques
Lectures
Presentations
Class Room
Discussions
End Semester
Examination
MCQ
5. The Process of
Planning
At the end of the session, students
should be able to,
1. Define the nature and purposes of
planning
2. Classify the types of goals
organizations might have and
plans they use.
3. Compare and contrast approaches
to goal setting and planning
4. Discuss contemporary issues in
planning
Lectures
Presentations
Class Room
Discussions
End Semester
Examination
MCQ
6. Strategic
Management
(An Overview)
At the end of the session, students
should be able to,
1. Define strategic management and
explain why it’s important.
2. Explain what managers do during
the six steps of the strategic
management process.
3. Describe the three types of
corporate strategies
4. Describe the concept of
competitive advantages
Lectures
Presentations
Class Room
Activities
End Semester
Examination
MCQ
5. Discuss current strategic
management issues.
7. The Process of
Organizing
At the end of the session, students
should be able to,
1. Describe key elements in
organizational design
2. Contrast mechanistic and organic
structures
3. Describe traditional
organizational designs
Lectures
Presentations
Class Room
Activities
End Semester
Examination
MCQ
8. The Process of
Leading
At the end of the session, students
should be able to,
1. Define leader and leadership
2. Compare and contrast early
theories of leadership
3. Describe the three major
contingency theories of leadership
4. Describe contemporary views of
leadership
5. Describe contemporary issues
affecting leadership
Lectures
Presentations
Class Room
Activities
End Semester
Examination
MCQ
9. Motivating
Employees
At the end of the session, students
should be able to,
1. Define motivation
2. Compare and contrast early
theories of motivation
3. Compare and contrast
contemporary theories of
motivation
4. Discuss current issues in
motivation
Lectures
Presentations
Class room
activities
End semester
examination
MCQ
10. Managers
and
Communicatio
ns
At the end of the session, students
should be able to,
1. Define the nature and function of
communication
2. Compare and contrast methods of
interpersonal communication
3. Identify barriers to effective
interpersonal communication and
how to overcome them
4. Explain how communication can
flow most effectively in
organizations
Lectures
Presentations
Class Room
Activities
End Semester
Examination
MCQ
5. Discuss contemporary issues in
communication
11. The
Process of
Controlling
At the end of the session, students
should be able to,
1. Explain the nature and
importance of control
2. Describe the controlling process
3. Explain how organizational
performance is measured
4. Describe tools used to measure
organizational performance
5. Discuss contemporary issues in
controlling
Lectures
Presentations
Class Room
Activities
End Semester
Examination
MCQ
Recommended Readings
Certo , & Certo. (2006). Modern Management (10th ed.). Prentice Hall.
Hannagan. (2008). Management: Concepts & Practices. Financial Times Press.
Robbins, & Cenzo, D. (2008). Fundamentals of Management (6th ed.). Prentice Hall.
Robbins, S. P., & Coulter . (2009). Management (9th ed.). Prentice Hall.
Stoner, J. A., Freeman, R. E., & Gilbert, D. R. (1996). Management (6th ed.). New
Delhi, India: Prentice Hall.
Course Financial Accounting
Course Code BCOM 11224
Credit value 4
Type/Status Compulsory
Level 1
Semester 1
Overall learning outcomes: By the end of the course students should be able to;
1. Describe the term: dissolution of partnership firm, Amalgamation of partnership firm, fair
value, construction contacts, leases, revenue, income and borrowing cost
2. Explain methods of accounting in the case of liquidation and amalgamation of partnerships,
conversion of partnership into a company, branches, construction contacts, leases,
borrowing costs and investment property
3. Prepare the accounts for partnership liquidation, partnership amalgamation, conversion of
partnership into a company and branch accounts under decentralization method.
4. Apply the knowledge of accounting standards to solve the practical scenarios.
Course Content
Topic Learning outcome Teaching &
Learning
method
Method of
assessment
1. Partnerships
1.1Dissolution of
Partnership
At the end of the session students
should be able to;
1. Describe the meaning of
dissolution of partnership firm.
2. Identify the different methods of
partnership dissolution
3. Identify the accounting
treatments for dissolution of
partnership firm.
4. Identify the way of dissolving a
partnership firm with the
insolvent partner.
5. Analyze and solve the practical
scenarios.
Lectures
Participative
exercises
Self-study
End semester
examination
Mid Semester
Examination
1.2.Amalgamation
of Partnership
At the end of the session, students
should be able to,
1. Describe the concept of
Amalgamation of Partnership
Firms.
2. Identify the accounting procedure
for amalgamation of partnership
firms.
3. Identify the necessary journal
entries in the books of
amalgamating / old firms and also
Lecture
Group
Discussio
ns
Participative
Exercises
Self-Study
End Semester
Examination
in the books of amalgamated /
new firm.
4. Analyze and solve the practical
scenarios.
1.3.Conversion of
a partnership
into a company
At the end of the session, students
should be able to,
1. Explain the concept of conversion
of a partnership into a company.
2. Describe the accounting procedure
for conversion of a partnership
firm in to a company.
3. Identify the necessary journal
entries in the books of old firms
and also in the books of new
company.
4. Analyze and solve the practical
scenarios.
Lecture
Group
Discussio
ns
Self-Study
Participative
Exercises
End Semester
Examination
2.Branch
Accounts
2.1 Decentralized
Method
At the end of the session, students
should be able to,
1. Explain the branch and head
office relationship in accounting
perspective.
2. Identify different types of
branches and their accounting
treatment.
3. Identify the necessary journal
entries related to decentralization
method.
4. Analyze and solve the practical
scenarios.
Lecture
Group
Discussio
ns
Self-Study
Participative
Exercises
End Semester
Examination
Mid Semester
Examination
3. SLFRS And
LKAS
3.1. SLFRS 13 –
Fair value
measurement
At the end of the session, students
should be able to,
1. explain the term fair value
2. apply the fair valuation concept on
non-financial assets
3. apply the fair valuation concept on
liabilities and entity’s own equity
instruments
4. list disclosure requirements
Lecture
Group
Discussio
ns
Self-Study
Participative
Exercises
End Semester
Examination
3.2. LKAS 11-
Construction
Contacts
At the end of the session, students
should be able to,
1. describe a construction contract
2. differentiate a fixed price contract
from a cost plus contract
Lecture
Group
Discussio
ns
Self-Study
Participative
Exercises
End Semester
Examination
Ad-Hoc
Quizzes
3. Illustrate components of revenue
and costs of a construction
contract
4. recognize cost, revenue and profit
of a construction contract
5. prepare construction contract
accounts
6. list disclosure requirements
3.3. LKAS 17-
Leases
At the end of the session, students
should be able to,
1. Define leases.
2. Distinguish a finance lease from
an operating lease.
3. prepare accounts of a finance lease
for lessor and lessee
4. prepare accounts of of an
operating lease for lessor and
lessee
5. explain the accounting treatment
for sale & lease back transactions
6. list disclosure requirements
Lecture
Group
Discussio
ns
Self-Study
Participative
Exercises
End Semester
Examination
Ad-Hoc
Quizzes
3.4. LKAS 18-
Revenue
At the end of the session, students
should be able to,
1. differentiate revenue from income
2. Explain criteria to be satisfied to
recognize revenue from sale of
goods and rendering of services.
3. explain the accounting treatment
with regard to recognition of
revenue arising from interest,
dividend and royalties
4. calculate the revenue recognized
from sale of goods and rendering
of services
5. list disclosure requirements
Lecture
Group
Discussio
ns
Self-Study
Participative
Exercises
End Semester
Examination
3.5.LKAS 23-
Borrowing
costs
At the end of the session, students
should be able to,
1. explain the recognition criteria on
borrowing cost
2. calculate the borrowing costs to be
capitalized and expensed for a
given scenario
3. list disclosure requirements
Lecture
Group
Discussio
ns
Self-Study
Participative
Exercises
End Semester
Examination
3.6 LKAS 40-
Investment
Property
At the end of the session, students
should be able to,
1. distinguish investment property
from owner occupied property
2. explain the measurement principle
at recognition
3. apply cost model and fair value
model after initially recognizing
an investment property
4. list disclosure requirements
Lecture
Group
Discussio
ns
Self-Study
Participative
Exercises
End Semester
Examination
Recommended Readings:
Maheshwari, S. N., & Maheshwari, S. K. (2009). Advanced Accountacny (10 ed., Vol
01), Vikas Publishing, India.
Shukla, M. C., & Grewal, T. S. (2006). Advanced Accounts (16 ed., Vol. 01). S.
Chand & Company Ltd. India.
Wood, F., & Sangster, A. (2008). Business Accounting 1 (11th ed.). Pitman
Publishing.
Sri Lanka Accounting Standards (2011), Institute of Chartered Accountants of Sri
Lanka, Sri Lanka.
Sri Lanka Accounting Standards for Small & Medium Sized Entities (SLFRS for SME’s
(2011), Institute of Chartered Accountants of Sri Lanka, Sri Lanka.
Course
Course Code
Credit Value
Type/Status
Level
Semester
Mathematics for Business
BCOM 11234
4
Compulsory
1
1
Overall learning outcomes: At the end of the course students should be able to;
1. Attain more positive attitudes based on increasing confidence in their abilities to learn
mathematics.
2. Increase their ability to use mathematics to solve problems of interest to them or useful in
their chosen fields.
3. Understand material using standard mathematical terminology and notation when
presented either verbally or in writing
4. Use mathematical language, symbols, and notation to communicate mathematical
concepts, demonstrate reasoning, and solve problems
5. Solve quantitative problems and perform quantitative investigations in which they
discover ideas and gain insights that develop questioning and solution-building skills.
Course Content
Topic Learning outcome
Teaching &
Learning
method
Method of Assesment
1. Fundamental
concepts in
Mathematics
At the end of the session students
should be able to;
1. Understand key concepts
2.Apply mathematical concepts in a
variety of areas.
3.Identify different
composite numbers.
4.Demonstrate the use of basic
mathematics, including formulae
and ratios
5.Identify reasonableness in the
calculation of answers
6.Perform the basic arithmetic
operations of addition, subtraction,
multiplication and division on
polynomials
Lecture
Self- Study
Class Room
Discussions
Small Group
Tutorials
Individual Presentation
On Tutorials
Mid Semester Test
End Semester
Examination
2. Exponents /
Indices
At the end of the session students
should be able to ;
1.Evaluate expressions containing
exponents.
2.Evaluate exponential notations
with exponents of 0 and 1.
3.Write an exponential expression
involving negative exponents with
positive exponents.
4.Use the product rule to multiply
exponential expressions with like
bases
5.Simplify expressions using a
combination of the properties
Lecture
Self-Study
Class Room
Discussions
Small Group
Tutorials
Individual Presentation
On Tutorials
Mid Semester Test
End Semester
Examination
3. Factorization
At the end of the session students
should be able to ;
1.Define the mathematical concepts
“factor” and “term” and recognize
factors and terms in polynomials
2.Find the factors of a number.
3.Find the prime factorization of a n
umber using factor trees and the div
ision method.
4.Identify common factors in an
expression
Lecture
Self-Study
Class Room
Discussions
Small Group
Tutorials
Individual Presentation
On Tutorials
Mid Semester Test
End Semester
Examination
4. Sets and
their
applications
At the end of the session students
should be able to ;
1.Understand the basic notation, key
terms, set operations, symbolls of
sets and terminology of sets.
2.Exaeine patterns in the number of
subsets of a given set
3.Construct Venn diagrams for
given relational data
4.Interpret Venn diagrams and set
notation and explain their meaning
in non-mathematical English
(diagrams)
5.Use sets and Venn diagrams to
analyse data
Lecture
Self Study
Class Room
Discussions
Small Group
Tutorials
Individual Presentation
On Tutorials
Mid Semester Test
End Semester
Examination
5. Equations
At the end of the session students
should be able to ;
1.Gain an understanding of the
concept of equality and what is
meant by an equation
2.Understand the concept of balance
and how it can be used to solve
equations
3.Gain an understanding of what is
meant by solving for an unknown in
an equation
4.Solve first degree equations in one
variable using the concept of
balance
5.Solve equations involving
quadratic polynomials, either
through factoring or by the use of
the quadratic formula
Lecture
Self Study
Class Room
Discussions
Small Group
Tutorials
Individual Presentation
On Tutorials
Mid Semester Test
End Semester
Examination
6. Logarithms
At the end of the session students
should be able to ;
1.Perform calculations using
logarithms to any base
2.Convert between logarithms of
different bases
3.Apply logarithms to real-life
situations
4.Solve equations involving
logarithms
Lecture
Self Study
Class Room
Discussions
Small Group
Tutorials
Individual Presentation
On Tutorials
Mid Semester Test
End Semester
Examination
7. Arithmetic
Series
At the end of the session students
should be able to ;
1.Recognise an arithmetic
progression and prove the formula
for the sum to n terms
2.Evaluate the terms and sum of an
arithmetic progression
3.Manipulate formulae that model
arithmetic progressions
4.Apply their knowledge of
arithmetic sequences to everyday
life situations
Lecture
Self Study
Class Room
Discussions
Small Group
Tutorials
Individual Presentation
On Tutorials
Mid Semester Test
End Semester
Examination
8. Geometric
series
At the end of the session students
should be able to ;
1.Recognise geometric sequences in
everyday applications
2.Recognise sequences that are not
geometric
3.Apply their knowledge of
geometric sequences to everyday life
situations
4.Apply the relevant formula in both
theoretical and relevant applications
5.Calculate the value of a the first
term, r the common ratio and Tn the
general term of a geometric
sequence from information given
about the sequence
Lecture
Self Study
Class Room
Discussions
Small Group
Tutorials
Individual Presentation
On Tutorials
Mid Semester Test
End Semester
Examination
9. Calculus and
its'
applications
At the end of the session students
should be able to ;
2.Understand the term derivative
and identify if it exists or not
3.Able to find the derivatives
4.Apply the differentiation
procedures to solve related rates and
extreme value problem
5.Use the algebra of limits, and to
determine limits of simple
expressions
6.Sketch graphs, using function, its
first derivative, and the second
derivative
7.Apply the differentiation
procedures to solve related rates and
extreme value problems
Lecture
Self Study
Class Room
Discussions
Small Group
Tutorials
Individual Presentation
On Tutorials
End Semester
Examination
10. Matrix
algebra
At the end of the session students
should be able to ;
1.Solve systems of linear equations
using multiple methods, including
gaussian elimination and matrix
inversion.
2.Carry out matrix operations,
including inverses and determinants.
3.Demonstrate understanding of the
concepts of vector space and
subspace.
4.Demonstrate understanding of
linear independence, span, and basis.
5.Apply principles of matrix algebra
to linear transformations.
Lecture
Self Study
Class Room
Discussions
Small Group
Tutorials
Individual Presentation
On Tutorials
End Semester
Examination
11. Analytical
geometry
At the end of the session students
should be able to ;
1.Determine the equation of a line
from given information.
2.Determine the slope, x intercept,
and y intercept of an equation, and
use this information to graph the
line.
3.Find the equation of a circle given
pertinent information.
4.Given a general second-degree
equation, determine the type of
conic section, determine pertinent
information about the conic section,
and sketch its graph.
5.Apply the concepts of analytic
geometry to technical problems
Lecture
Self Study
Class Room
Discussions
Small Group
Tutorials
Individual Presentation
On Tutorials
End Semester
Examination
12. Permutations
and
combination
s
At the end of the session students
should be able to ;
1.Learn the fundamental Ideas of
permutations and combinations.
2.Convert simple applications to
problems including arrangements
and selections
3.Ability to distinguish between
Permutations & Combinations
4.Able to apply the Fundamental
principle of counting to find out the
total number of outcomes in
problem
5.Able to draw the tree diagram for
the outcomes
Lecture
Self Study
Class Room
Discussions
Small Group
Tutorials
Individual Presentation
On Tutorials
End Semester
Examination
13. Binomial
theorem
At the end of the session students
should be able to ;
1.Discuss Binomial Theorem and
Binomial Coefficients.
2.Discuss the properties of Binomial
Coefficients
3.Explain the middle terms and
equidistant terms and how to find
them in a given binomial expansion
4.Determine greatest coefficient and
greatest term in a given binomial
expansion
Lecture
Self Study
Class Room
Discussions
Small Group
Tutorials
Individual Presentation
On Tutorials
End Semester
Examination
14. Mathematics
of Finance
At the end of the session students
should be able to ;
1.Find simple interest using the
simple interest formula.
2.Find the maturity value of a loan.
3.Convert months to a fractional or
decimal part of a year.
4.Find the principal, rate, or time
using the simple interest formula
Lecture
Self Study
Class Room
Discussions
Small Group
Tutorials
Individual Presentation
On Tutorials
End Semester
Examination
15. Integration At the end of the session students
should be able to ;
1.Recognise and understand a
definite and indefinite integrals and
able to evaluate them
2.Understand the formula for
finiding a definite and indefinite
integral and apply it in simple cases
3.Understand and apply the
procedures for integrating rational
functions
4.Perform accurately definite and
indefinite integration, using parts,
substitution, inverse substitution
5.Apply integration to derive
different functions marginal
functions under different economic
applications.
Lecture
Self Study
Class Room
Discussions
Small Group
Tutorials
Individual Presentation
On Tutorials
End Semester
Examination
Recommended Readings
Lipschutz, Seymour, Discrete mathematic, s.-- 3rd ed. (revised).-- New Delhi : Tata
McGraw Hill Education (India) Private Limited : , 2013
Rosen, Kenneth H, . Discrete mathematics and ITS applications with combinatorics
and graph theory, McGraw Hill Education (India) Private Limited,2013
Koshy, Thomas, Discrete mathematics with applications, New Delhi : Elsevier
Academic Press, 2012
Akerkar, Rajendra and Akerkar, Rupali, Discrete Mathematics, Dorling Kindersley
(India) Pvt. Ltd, New Delhi, 2009,
Sharma, J. K., Business mathematics, Ane Books India, 2008,
Overall Learning Outcomes: At the end of the course unit, students should be able to;
1. Identify the role of laws in the context of business;
2. Explain the law relating to Business Law in Sri Lanka;
3. Illustrate the important legal principles and concepts of Business Law
4. Apply different rules and regulation in resolving practical issues.
5. Evaluate the application of Business Law in Sri Lanka.
Course content
Topic Learning Outcome
Teaching &
Learning
Methods
Methods of
Assessment
1.Definition of
Law and
Introduction to
Law
At the end of the session, students
should be able to,
1.Define what is law & Identify the
different types of laws in Sri Lanka
Lectures
Self-Study
End Semester
Examination
2. Law of
Contract
At the end of the session, students
should be able to,
1.Identify the role of Law of contract
in the context of Business Law.
2.Explain the underlying principles
of the fundamental concepts
3.Apply the basic principles and
concepts of Law of contracts to
issues in contracts
Lectures
Self-Study
End Semester
Examination
3. Law of Agency
At the end of the session, students
should be able to,
1.Explain and apply the basic
principle of agency
Lectures
Self-Study
End Semester
Examination
4. Law Relating to
Sale of Goods
At the end of the session, students
should be able to,
1.Understand basic principles of law
relating to sale of goods contracts
2.Apply those principles to
practical situations.
Lectures
Self-Study
End Semester
Examination
5. Law Relating to
Hire Purchase
Contracts
(Agreements)
At the end of the session, students
should be able to,
1.Understand the law relating to hire
purchase agreements
2.Apply such law to practical
situations regarding hire purchase-
agreements
Lectures
Self-Study
End Semester
Examination
Course Business Law
Course Code BCOM 11242
Type/Status Compulsory
Credit value 2
Level 1
Semester 1
6. The Law
Relating to
Negotiable
Instruments
At the end of the session, students
should be able to,
1. Explain the law relating to
negotiable instruments
2.Apply the basic principles
regarding the crossings on
cheques
Lectures
Self-Study
End Semester
Examination
7. Law of
Partnership
At the end of the session, students
should be able to,
1. Understand the law relating to
partnership and solve problems
regarding the partnership
Lectures
Self-Study
End Semester
Examination
8. Law of
Insurance
At the end of the session, students
should be able to,
1.Identify and understand different
types of insurance contracts and
various principles of insurance
Lectures
Self-Study
End Semester
Examination
9. Company Law
At the end of the session, students
should be able to,
1.Understand type of companies and
how to form companies
Lectures
Self-Study
End Semester
Examination
10. The Law
Relating To
Intellectual
Property
At the end of the session, students
should be able to,
1.Understand the main properties
covered by the intellectual
property Act. of Sri Lanka
Lectures
Self-Study
End Semester
Examination
Recommended Readings:
Weeramanthry, C.G. (1999), The Law of contracts (Vol. I & II), New Delhi, Kailaswh
Balani (Pvt.) Ltd.
Wickrama Weerasooria (Dr.) A text book of Commercial Law (Business Law),
Postgraduate Institute of Management, University of Sri Jayawardanapura.
Charlsworth and Morse, Company Law ELBS edition of fourteenth edition, (1991),
Sweet and Maxwell Ltd. London.
Cheshire and Fifoot, Law of Contract ELBS edition of twelth edition (1992)
Butterworh and Com. Ltd. Edinburgh.
The Open University of Sri Lanka (1989), Mercantile Law (Block I & II)
The Open University of Sri Lanka (1986) Law of Contract (Block I, II & III)
Gamage, P.N. (2007) Business Law, Author publications
Wickramasinghe, Kimarli (1992), Company Law of Sri Lanka (1992), Author
Publications
Course Information Technology
Course Code BCOM 11252
Credit Value 2
Type/Status Compulsory
Level 1
Semester 1
Overall Learning Outcome: At the end of this course unit students should be able to:
1. Identify the components and functionality of personal computers
2. Apply appropriate software tools for their routine requirements
3. Identify the information systems and telecommunication networks available in the
organizations
4. Operate personal computers in practical applications
5. Trace the information available in the internet
Course Content
Topic Learning Outcome Teaching &
Learning
Methods
Methods of
Assessment
1. Introduction to
Information
Technology
At the end of the session, students
should be able to,
1. Define what Information
Technology is
2. Understand different computing
technologies
3. Identify parts and characteristics of
computers
4. Identify the application of computers
in various fields
Lectures
Presentations
Class room
activities
Homework
activities
End semester
examination
MCQ
Group
Assignment
2. Historical
Advancement
At the end of the session, students
should be able to,
1. Name the electronic components
of different generation computers
2. Compare the characteristics of
different generation computers
3. Evaluate the history of computers
Lectures
Video
Presentations
Class room
activities
End semester
examination
MCQ
3. Computer
Software
At the end of the session, students
should be able to,
1. Differentiate between two major
types of software
2. Describe general functions of
operating system
3. Identify the stages of developing
software
4. Identify the types of ownership of
software
Lectures
Presentations
Class room
activities
End semester
examination
MCQ
Group
Assignment
4. Information
Systems in an
organization
At the end of the session, students
should be able to,
Lectures
Presentations
End semester
examination
1. Identify the types of IS in an
organization
2. Name different IS for different
managerial levels
3. Understand how IS support for
major business function
4. Describe the IS development
process
Class room
discussions
Group
Assignment
5. Data
Communications
& Network
At the end of the session, students
should be able to,
1. Identify the components of data
communication
2. Understand different data
transmission mode
3. Identify the components of
computer networks
4. Understand different types of
computer networks
5. Identify the pros and cons of
different networks
Lectures
Presentations
Class room
discussions
End semester
examination
Group
Assignment
6. Number System At the end of the session, students
should be able to,
1. Identify different number systems
2. Understand the functions of
number system
Lectures
Class room
activities
End semester
examination
7. Security &
Computer Ethics
At the end of the session, students
should be able to,
1. Define what computer ethics is
2. Understand the threats for
computers
3. Identify the different security steps
for protect computers
Lectures
Presentations
Class room
discussions
End semester
examination
8. Implementing IT
in an
organization
At the end of the session, students
should be able to, identify how IT
can be implemented in an
organization
Guest Lecture End semester
examination
9. MS Word At the end of the session, students
should be able to,
1. Work with MS word 2013 for
handling basic documents
2. Use document enhancing
techniques
3. Manage files and documents with
additional techniques
Practical
Lessons
Lab sessions
Tutorials
End semester
examination
10. MS Excel At the end of the session, students
should be able to,
1. Work with MS excel 2013 for
managing worksheet
2. Use inbuilt functions for
mathematical calculations
Practical
Lessons
Lab sessions
Tutorials
End semester
practical
examination
3. Manage spreadsheets with
additional techniques
11. MS
Power Point
At the end of the session, students
should be able to,
1. Work with MS Power Point 2013
for making presentations
2. Use additional techniques to create
meaningful presentations
Practical
Lessons
Lab sessions
Tutorials
End semester
practical
examination
Assignment
Presentations
Recommended Reading
Microsoft Office Home and Student 2007, Microsoft
Turbran, E., Potter, R. E., & Rainer, K. (2004). Introduction to information
technology. John Wiley & Sons
Kantaris, N. (2009). Introduction to Windows 07. Bernard Babani. Journal of
Information, Information Technology, and Organizations (JIITO)
Course Microeconomics
Course Code BCOM 12214
Credit value 4
Type/Status Compulsory
Level 1
Semester 2
Overall Learning Outcomes: At the end of the course students should be able to;
1. describe the nature of economics in dealing with the issue of scarcity
2. perform supply and demand analysis to analyze the impact of economic events on
markets
3. analyze the behavior of consumers in terms of the demand for products
4. evaluate the factors affecting firm behavior, such as production and costs
5. analyze the performance of firms under different market structures
6. recognize market failure and the role of government in dealing with those failures
Course Content
Topic Learning outcomes
Teaching
and
Learnin
g
Methods
Methods of
Assessment
1. Introduction to
Economics &
Microeconomi
cs
At the end of the session students should be
able to;
1. Define Economics and identify the
nature of Economics.
2. Illustrate key concepts of scarcity,
opportunity cost and problems in a
society and their applicability in
decision making process.
3. Outline the methodology of positive
economics.
4. Discuss the uses and limitations of
microeconomic theories.
5. Discuss how economic principles and
analytical tools are important to the
business world
Lessons
Practical
Question
s
Group
Works
End Semester
Examinatio
n
Midterm
Examinatio
n
Group
Discussion
& Quizzes
2. Demand &
Supply
At the end of the session students should be
able to;
1. Illustrate the concept of market.
2. Discuss key concepts and principles of
the demand and supply side of the
market.
3. Identify equilibriums & disequilibrium’s
of government and market oriented
economies.
4. Define key concepts of the measurement
of elasticities and discuss their
Lessons
Practical
Question
s
Tutorials
Group
Works
End Semester
Examinatio
n
Midterm
Examinatio
n
Group
Discussion
& Quizzes
applicability in decision making
process.
3.Theory of
Consumer
Behavior
At the end of the session students should be
able to;
1. Describe the concept of cardinal and
ordinal utility approach and their
measurements.
2. Illustrate consumer equilibrium under
cardinal and ordinal utility approach.
3. Discuss how the changes in price and
income affect consumer behavior under
ordinal utility approach.
4. Derivation of individual Demand Curve
under cardinal and ordinal utility
approach.
5. Distinguish the income and substitution
effect of changes in price and income
under ordinal utility approach.
6. Describe Practical importance &
Limitations of Consumer Behavior
Theories
Lessons
Practical
Question
s
Group
Works
End Semester
Examinatio
n
Midterm
Examinatio
n
Group
Discussion
& Quizzes
4.Theory of
Production
At the end of the session students should be
able to;
1. Define &distinguish basic concepts of
theory of production.
2. Describe the production function under
one variable input and two variable
inputs.
3. Illustrate the Iso-quant & Iso-cost,
Marginal Rate of Technical Substitution
and determine the economic regions &
the optimum output levels.
4. Discuss the applicability of production
function and returns to scale in an
organizational context.
5. Describe the practical validity of the law
of Production to the current business
domain
Lessons
Review
Question
s
Group
works
End Semester
Examinatio
n
Group
Discussion
& Quizzes
5. Theory of Cost
of Production
At the end of the session students should be
able to;
1. Define Cost concepts.
2. Describe the relationship of cost &
output in short-run & Long-run
3. Distinguish Total, Average & Marginal
Cost.
4. Recognize the Economies &
diseconomies of scale of an organization
Lessons
Review
Question
s
Group
works
End Semester
Examinatio
n
Group
Discussion
& Quizzes
6. Theory of
Firm: Price
At the end of the session students should be
able to;
Lessons
Review
Question
End Semester
Examinatio
n
and Output
Determination
1. Identify the main features and
circumstances of various types of
market structures.
2. Illustrate the industry and firm demand
&supply curves of each market
structure.
3. Explain how price and output are
determined under each market structure.
4. The practical validity of each type of
Market structure to the modern business
world.
s &
Tutorials
Class Room
Discussio
ns
Assignments
Recommended Reading:
Salvatore D.,(2008), Microeconomics Theory and Applications, 5th Edition, Oxford
University Press.
Dwivedi D.N., (2011), Microeconomics Theory and Applications, 2nd Edition, Person
education.
Salvatore D., (2011), Schaum’s Outlines of Microeconomic, 4th Edition, McGraw Hill
Education.
Course
Business Statistics
Course Code
BCOM 12224
Type/Status
Compulsory
Level
1
Semester 2
Overall Learning Outcomes: At the end of course units students should be able to :
1. Use statistics as a tool to collect, analyze and interpret data related to business
2. Apply statistical methods to business situations
3. Use statistical software to analyze data and interpret results
Course Content
Topic Learning outcomes Teaching and
Learning
Method
Method of
assessment
1. Introduction to
statistics
At the end of session students
should be able to :
1.Define statistics and discuss the
overall role of the statistics in
the field of business
2.Describe the important concepts
in statistics as a major field in
decision making
3.Explain what is meant by
Descriptive statistics and
Inferential Statistics
Lectures
Group Work
And Class
Room
Discussions
End Semester
Examination
Class Room
Assignments
2. Describing data At the end of session students
should be able to:
1.Distinguish among nominal,
ordinal, and ration levels of
measurements
2.Organize data into a frequency
distribution
3.Potrays a frequency distribution
in a histogram, frequency
polygon, and cumulative
frequency polygon
4.Develop a stem and leaf display
5.Present data using such graphic
techniques as line charts, bar
charts, and pie charts
Lectures
Class Room
Discussions
Presentations
And
Practical
Classes
Class Room
Assignments
End Semester
Examination
3. Describing
Data:
Measures of
Location
At the end of session students
should be able to:
1.Calculate arithmetic mean, mode,
weighted mean and geometric
mean
2.Explain the characteristics ,uses,
advantages and disadvantages
of each measures of location
Lectures
Class Room
Discussions
Presentations
And
Practical
Classes
Tutorials
Class Room
Asignments
End Semester
Examination
3.Identify the measures of location
in symmetric and skewed
distributions
4. Describing
Data:
Measures of
Dispersion
At the end of session students
should be able to:
1.Compute and interpret the range
,the Mean deviation, the
variance, and the standard
deviation from raw data
2. Compute and interpret the range,
the Mean deviation, the
variance, and the standard
deviation from grouped data
3. Compute and interpret quartiles
and inter quartiles range,
boxplots, and coefficient of
variation.
Lectures
Group Works
Tutorials
Assignments
End Semester
Examination
5. Probability and
probability
distributions:
At the end of session students
should be able to :
1.Define and relate the terms
experiment, sample space and
event
2.Distinguish between simple and
composite events ,objective and
subjective probability and
,classical and relative frequency
probability
3.State the elementary poperies of
probability
4.Understand the addition rule, the
multiplication rule, conditional
probability and Bayes’
Theorem
5.Compute the probability of
various kinds of events in a
number of different settings
6. Describe the uses of some
selected useful probability
distributions (Binomial. Poisson
and Normal).
Lectures
Group Works
Class Room
Discussions
Tutorials
Assignments
Mid Semester
Examination
End Semester
Examination
6. Sampling
Methods and
Sampling from
the Normal
distribution.
At the end of session students
should be able to :
1.Explain why a sample is the only
feasible way to learn about a
population
2.Explain methods for selecting a
sample
3.Define and construct a sampling
distribution of the sample
means, confidence intervals
Lectures
Group Work
Class Room
Discussions
Presentations
Field Survey
Individual
Assignment
End Semester
Examination
and proportions by using the
Normal Distribution
7. Statistical
Estimation
At the end of session students
should be able to
1. Present the basic concepts
involve in using sample data to
estimate population parameters
2. Use appropriate estimators to
compute point estimates and
interval estimates of a number
of population parameters
Lectures
Group Work
Class Room
Discussion
Presentations
Assignments
End Semester
Examination
8. Testing
Hypothesis
At the end of session students
should be able to:
1.Discuss the role of statistical
hypothesis testing as an aid to
the decision maker
2.State the steps involved in
conducting a statistical test of a
hypothesis
3.Distinguish between a one tailed
test and two-tailed test of
hypothesis
3. Formulate the hypotheses
required for a hypothesis test
4.Conduct test of hypothesis about
a population means and
population proportions
5.Define and compute type one
error and type two error
Lectures
Group Work
Class Room
Discussion
Presentations
Assignments
End Semester
Examination
9. Linear
Regression and
Correlation
analysis with
business
applications
At the end of session students
should be able to:
1.Understand the scatter diagram
and interpret important
concepts
2.Calculate the least squares
regression line
3.Conduct a test of hypothesis to
determine whether the
population correlation is
different from zero
4.Costruct and interpret confidence
intervals for the dependent
variable
5.Set up and interpret ANOVA
table
Lectures
Group Work
Class Room
Discussions
Presentations
10. Multiple
Regression and
Correlation
At the end of session students
should be able to:
1.Describe the relationship
between several independent
Lectures
Group Work
Class Room
Discussion
Assignments
End Semester
Examination
variables and a dependent
variable using a multiple
regression equation
2.Compute and interpret the
multiple standard error of
estimate and the coefficient of
determination, correlation
matrix, ANOVA table
3.Condusct test of hypothesis to
determine whether regression
coefficients differ from zero and
to test regression coefficients
11. Non
Parametric
Methods
At the end of session students
should be able to:
1.List the characteristics of the
Chi-Square distribution and
conduct hypothesis test to
compare observed and expected
frequencies
2.Conduct hypothesis test for
normality and to determine
whether the two classification
criteria are related
3.Conduct test for hypothesis
dependent samples using
Binomial and Normal
distributions, Wilcoxon signed-
rank test, Kruskal-Wallis test
Lectures
Group Work
Class Room
Discussion
Class Room
Assignments
End Semester
Examination
12. Time Series
and Forecasting
At the end of session students
should be able to:
1. Define the four components of
a Time Series
2. Determine a linear trend
equation
3. Compute moving average and
trend equation for a non-linear
trend
4. Use trend equations to forecast
future time periods
Lectures
Class Room
Discussions
Class Room
Assignment
End Semester
Examination
13. Multivariate
Methods:
Principal
Component
Analysis and
Factor Analysis
At the end of session students
should be able to:
1. Perform exploratory analysis of
multivariate data
2.Test for multivariate normality of
the data.
3.Apply multivariate statistical
methods via hypothesis testing,
point estimation and confidence
interval estimation;
Lectures
Class Room
Discussions
Group Work
Class Room
Assignment
End Semester
Examination
4.Apply multivariate techniques to
principal component analysis;
5.Apply multivariate techniques to
factor analysis.
14. Introduction
to Statistical
Software, Data
entry and
Editing
At the end of the session students
should be able to
1.Understand the importance of
data analysis and presentation of
results in the field of business
2.Use statistical software
(SPSS/MINITAB/SAS) for
analysis
Lectures
Group work
Presentations
and
practical
classes
Class room
assignment
Individual
Assignment
End semester
examination
15. Procedures use
for Categorical
data analysis
and
Multivariate
Analysis.
Presentation of
results
At the end of the session students
should be able to:
1.Identify the Procedures use for
Categorical data analysis and
Multivariate Analysis.
Presentation of results
Lectures
Group work
Presentations
and
practical
classes
Class room
assignment
Individual
Assignment
End semester
examination
Recommended Readings:
Bergi G.C. (2005),Business Statistics,2nd Edition, Tata McGraw-Hill, New Delhi
David R. Anderson, Dennis J. Sweeney, and Thomas A. Williams,(2004),Essential of
Modern Business Statistics with Microsoft Excel, South Western College publishing,
Mason OH.
David Moore ,George Mc Cabe , and William Duckworth,(2003),The Practice of
Business Statistics using Data for Decisions, W.H. Freeman & Company
Gupta S.C. and Gupta I.,(2005),Business Statistics,5th Edition, Himalaya Publishing
House Delhi
Mario F. Triola, (2007 ),Elementary Statistics,10th Edition, Wesley
Lind D.A. Mason R.D.,Marchal W.G.(2000),Basic Statistics for Business and
Economics,3rd Edition, Irwin McGraw-Hill, New York
Carver R.H and Nash J.G. (2007),Doing Data Analysis with SPSS,2nd Edition, Akash
Press, New Delhi.
Anderson D.R., Sweeney D.J and William T.A,(2011),Quantitative Methods for
Business ,11th Edition, Thomson South Western, United State
Course Cost & Management Accounting
Course Code BCOM 12234
Credit value 4
Type/Status Compulsory
Level 1
Semester 2
Overall Learning Outcomes: At the end of the course students should be able to;
1. Describe the role of cost & management accounting within an organization.
2. Utilize the various cost concepts that are fundamental to the language of management
accounting
3. Critically evaluate how costs behave and utilize this information in a range of decision
contexts
4. Identify and apply various specific order and process costing methods
5. Discuss the features of different budgeting systems and be able to construct appropriate
budgets and undertake budget variance analysis
6. Differentiate budgeting and standard costing
7. Describe standard costing from standards setting and variance calculations
8. identify and apply various methods to assess divisional performance measurement
9. Critically evaluate the traditional and contemporary approach to divisional performance
measurement
Course Content
Topic Learning outcomes
Teaching and
Learning
Methods
Methods of
Assessment
1. Overview of
Management
Accounting
At the end of the session students should be
able to;
1. Understand the term management
accounting and its role in the organization
2. Understand the role of the management
accountant in the global business
environment
3. Realize the functions and uses of
management accounting information
4. Distinguish between management and
financial accounting information
5. Identify the relationship between cost
accounting and management accounting
Lectures
Class Room
Discussions
End Semester
Examination
2. Introduction
to Cost
Accounting
Fundamentals
At the end of the session students should be
able to;
1. Identify the basic cost terms in cost
accounting (including; cost center, cost unit
and basic elements of costs)
2. Recognize different cost classifications
(including; direct cost & indirect cost,
production & non-production cost, Fixed &
Lectures
Class Room
Discussions
Mid Semester
Examination
End Semester
Examination
variable cost, product & period cost,
relevant & irrelevant) and their purposes.
3. Discuss relating overheads to end products
or services using absorption costing,
marginal costing and activity based costing
3. Costing
Methods
At the end of the session students should be
able to;
1. Distinguish between specific order costing
and continuous operations costing
2. Understand the nature and the calculations
involved in job costing
3. Understand the nature and the calculations
involved in batch costing
4. Application of contract costing including
the overall compilation of contract accounts
5. Distinguish and understand the main
principles of service costing
6. Obtain knowledge about the nature of
process costs and the concepts involved
Lectures
Class Room
Discussions
Mid Semester
Examination
End Semester
Examination
4. Short Term
Decision
Making
At the end of the session students should be
able to;
1. Apply a mathematical approach to CVP
analysis
2. Draw up various break even charts, PV
charts, contribution charts
3. Discuss limiting factors and determine the
optimal production schedule
Lectures
Class Room
Discussions
Mid Semester
Examination
End Semester
Examination
5. Budgetary
Planning &
Control
At the end of the session students should be
able to;
1. Identify the purpose of budgeting
(including; planning, control, performance
evaluation, motivation, communication and
coordination)
2. Discuss the different planning options of
budgeting (top-down, bottom-up,
incremental, zero based, rolling)
3. Recognized the normal budgetary planning
process of an organization.
4. Explain the use of regression and time series
for forecasting figures for budgets.
5. Prepare basic budgets of sales, production,
material, labour, overheads and cash
6. Prepare budgetary control statements
(including; original budget, flexed budget,
actual and variances.
Lectures
Group
Assignment
In
Recognizing
Industry
Practices
Group
Assignment
End Semester
Examination
6. Standard
Costing
At the end of the session students should be
able to;
1. Describe standard costing and differentiate
standard costing and budgeting
2. Identify information to be recognized in
setting standard (including; price or quantity
standard)
3. Recognized the challenges in the modern
business environment in setting standards
and achieving them
4. Analyze end period price and quantity
variance calculations (including; material,
labour, overheads and sales)
5. Prepare an operating statement of
reconciliation planned performance with
actual performance using variances.
Lectures
Group
Assignment
In
Recognizing
Industry
Practices
Group
Assignment
End Semester
Examination
7. Performance
Measurement
Systems
At the end of the session students should be
able to;
1. Identify the importance of performance
evaluation in organizations
2. Assess divisional performance using Return
on Investment (ROI), Residual Income (RI)
and Economic Value Added (EVA)
3. Recognized the drawbacks of the traditional
performance measurement systems.
4. Identify modern business performance
techniques (Balanced Scorecard)
Lectures
Class Room
Discussions
End Semester
Examination
Recommended Reading:
Atkinson, A., Kaplan, R.S. and Young, S.M. (2011), “Management Accounting”, 6th
edition, Prentice Hall.
Horngren, C. T, Sundem, G. L and Stratton, W. O. (2010), “Introduction to
management accounting”. New Delhi: Prentice Hall.
Drury, C. (2007), “Management and Cost Accounting”, 7th edition, Cengagae Lrng
Business Press.
Hilton, R. (2010), “Management Accounting”, 9th edition, McGraw Hill Publications.
Scarlett, B. “Management Accounting: Performance evaluation”, Elsevier publications.
Course Managing Information Systems
Course Code BCOM 12242
Credit Value 2
Type/Status Compulsory
Level 1
Semester 2
Overall Learning Outcomes: At the end of the course students should be able to;
1. Describe Management Information Systems (MIS) and their role in today’s
organizations.
2. Evaluate the role of each triers of information systems in a business
3. Design appropriate information systems for business organizations
4. Revise the information systems to compete with the technology
Course content
Topic Learning Outcome
Teaching &
Learning
Method
Method Of
Assessment
1.Imporatnce of
Information
Systems
At the end of the session students
should be able to;
1. Explain the necessity of
information systems for today’s
organizations
2. Recognize how information
systems transforming business
3. Illustrate the different approaches
of information systems
Lectures
Self-Study
Case Study
Discussions
In Groups
End Semester
Examination
Assignment
2.Business
Processes and
Information
Systems
At the end of the session students
should be able to;
1. Identify the relationship between
business process and information
systems
2. Explain the different types of
information systems used by
different management groups
3. Discuss how information systems
are linked within a business
4. Define the role of information
systems function in a business
Lectures
Self Study
Small Group
Discussions
End Semester
Examination
Assignment
3.Information
Systems and
Organizational
Strategy
At the end of the session students
should be able to;
1. Outline the impact of information
systems on organization
2. Use different tools to assess the
opportunities of strategic
information system applications
Lectures
Self Study
Small Group
Discussions
End Semester
Examination
Assignment
3. Formulate organsatioal strategies
to gain competitive advantages
using information systems
4.Ethical & Social
Issues of
Information
Systems
At the end of the session students
should be able to;
1. Identify how information systems
can change everyday life.
2. Analyze the possible ethical and
social issues raised by information
system
3. Propose alternative solutions to
overcome the ethical and social
issues
Lectures
Self Study
Small Group
Discussions
End Semester
Examination
Assignment
5.IT Infrastructure At the end of the session students
should be able to;
1. Describe the components related
to IT infrastructure
2. Identify the stages of evolution of
IT infrastructure
3. Analyze the current trends in IT
infrastructure
4. Develop solutions to overcome the
challenges faced by the mangers
regarding managing IT
infrastructure
Lectures
Self Study
Small Group
Discussions
End Semester
Examination
Assignment
6.Telecommucation
Networks
At the end of the session students
should be able to;
1. Describe the components of
networking technologies
2. Identify the different types of
networks
3. Analyze how internet and internet
technology works
4. Identify the standards for
networking, communication and
internet access
Lectures
Self Study
Small Group
Discussions
End Semester
Examination
Assignment
7.Security in
Information
Systems
At the end of the session students
should be able to;
1. Identify why information systems
are vulnerable to destructions and
errors
2. Identify the importance of security
and control of information
systems in business
3. Develop strategies to safeguard
information resources of a
business
Lectures
Self Study
Small Group
Discussions
End Semester
Examination
Assignment
8.Enterprise
Applications
At the end of the session students
should be able to;
Lectures
Self Study
End Semester
Examination
1. Describe how enterprise systems
help to achieve operational
excellence in an organization
2. Identify different enterprise
systems and its role in an
organization
3. Integrate new technological
developments in to enterprise
systems
Small Group
Discussions
Assignment
Recommended Readings:
Laudon K.C. & Laudon J.P., Management Information Systems: Managing the
Digital Firm (14th edition), Pearson Higher Education
James A.O’Brein, George M. Marakas, Management Information systems (10th
edition), McGraw-Hill, India
Course Introduction to Entrepreneurship
Course Code BCOM 12252
Credit Value 2
Type/Status Compulsory
Level 1
Semester 2
Overall Learning Outcome: At the end of this course unit students should be able to:
1. Identify the notion of Entrepreneurship and its significance
2. Identify the entrepreneurial process
3. Examine financial analysis for Entrepreneurial ventures
4. Explain entrepreneurship in Sri Lankan perspective
Course content
Topic Learning Outcome Teaching &
Learning
Methods
Methods of
Assessment
1. Decision to
Become an
Entrepreneur
At the end of the session, students
should be able to,
1. Explain entrepreneurship and
discuss its importance.
2. Describe corporate
entrepreneurship and its use in
established firms.
3. Discuss three main reasons
people decide to become
entrepreneurs.
4. Identify four main characteristics
of successful entrepreneurs.
5. Explain the five common myths
regarding entrepreneurship.
6. Explain the entrepreneurial
process.
Lectures
Class Room
Activities
Homework
Activities
End Semester
Examination
MCQ
2. Recognizing
Opportunities and
Generating Ideas
At the end of the session, students
should be able to,
1. Explain why it’s important to
start a new firm when its
“window of opportunity” is
open.
2. Explain the difference between
an opportunity and an idea.
3. Describe the three general
approaches entrepreneurs use to
identify opportunities.
4. Identify the four environmental
trends that are most instrumental
in creating business
opportunities.
5. List the personal characteristics
Lectures
Class Room
Activities
Homework
Activities
End Semester
Examination
MCQ
that make some people better at
recognizing business
opportunities than others.
6. Identify the five steps in the
creative process.
3. Feasibility
Analysis
At the end of the session, students
should be able to,
1. Explain what a feasibility
analysis is and why it’s
important.
2. Discuss the proper time to
complete a feasibility analysis
when developing an
entrepreneurial venture.
3. Describe the purpose of a
product/service feasibility
analysis and the two primary
issues that a proposed business
should consider in this area.
4. Explain a concept statement and
its contents.
5. Explain the importance of
library, Internet, and gumshoe
research.
6. Discuss the characteristics of an
attractive industry.
Lectures
End Semester
Examination
MCQ
4. Industry and
Competitor
Analysis
At the end of the session, students
should be able to,
1. Explain the purpose of an
industry analysis.
2. Identify the five competitive
forces that determine industry
profitability.
3. Explain the role of “barriers to
entry” in creating disincentives
for firms to enter an industry.
4. Identify the nontraditional
barriers to entry that are
especially associated with
entrepreneurial firms.
5. List the four industry-related
questions to ask before pursuing
the idea for a firm.
6. Identify the five primary
Lectures
Presentations
Class Room
Discussions
End Semester
Examination
industry types and the
opportunities they offer.
7. Explain the purpose of a
competitor analysis.
8. Identify the three groups of
competitors a new firm will face.
9. Describe the reasons for
completing a competitive
analysis grid.
5. Writing a Business
Plan
At the end of the session, students
should be able to,
1. Explain the purpose of a
business plan.
2. Describe the two primary
reasons for writing a business
plan.
3. Describe who reads a business
plan and what they’re looking
for.
4. Explain the difference between a
summary business plan, a full
business plan, and an operational
business plan.
5. Explain why the executive
summary may be the most
important section of a business
plan.
6. Describe a milestone and how
milestones are used in business
plans.
Lectures
Presentations
Class Room
Discussions
End Semester
Examination
MCQ
6. Developing an
Effective Business
Model
At the end of the session, students
should be able to,
1. Describe a business model.
2. Explain business model
innovation.
3. Discuss the importance of
having a clearly articulated
business model.
4. Discuss the concept of the value
chain.
5. Identify a business model’s two
potential fatal flaws.
6. Identify a business model’s four
major components.
Lectures
Presentations
Class Room
Activities
End Semester
Examination
7. Explain the meaning of the term
business concept blind spot.
8. Define core competency and
describe its importance.
9. Explain the concept of supply
chain management.
Recommended Readings
Barringer B. R. and Ireland R. D. (2008). Entrepreneurship: Successfully Launching
New Ventures, 4th ed. Prentice Hall.
David, H.H. (2005). Entrepreneurship: New Venture Creation. Prentice-Hall, New
Delhi.
Hisrich, R., Peters, M., & Shepherd, D. (2006). Entrepreneurship. 6th ed. McGraw
Hill.
Kuratko, D. F. and Hodgetts, R. M., (2004), Entrepreneurship: Theory, Process and
Practice. 6thed. Thomson, South-Western.
Timmons, J. A. and Spinelli, S. (2003) New Venture Creation - Entrepreneurship for
the 21st Century. 8th ed. New York: Irwin/McGraw-Hill.
Course Organizational Behaviour
Curse Code COMC 21214
Credit value 4
Status Compulsory
Level 2
Semester 1
Overall Learning Outcomes: At the end of this course unit students should be able to:
1. Understand the main theories of Organisational Behaviour.
2. Analyse how these theories and empirical evidence can help to understand
contemporary organisational issues.
3. Apply theories to practical problems in organisations in a critical manner
Course content
Topic Learning outcome
Teaching &
Learning
method
Method of
assessment
1.Introduction to
Organizational
Behavior
At the end of the session students should
be able to;
1. Identify the foundations of
organizational behaviour and
apply this knowledge to the
business environment.
2. List the major challenges and
opportunities for managers to use
OB concepts.
3. Explain the need for a
contingency approach to the study
of OB
Lecture
Self-study
small group
learning and
presentations
End semester
examination
classroom
discussions and
tests
quizzes
2. Individual
Behavior in
Organizations,
At the end of the session students should
be able to;
1. Analyze individual behaviour, and
understand the implications of
organizational behaviour on the
process of management
Lecture
Self-study
small group
learning and
presentations
End semester
examination
class room
discussions and
tests
quizzes
3. Perception At the end of the session students should
be able to;
1. Explain how two people can see the
same thing and interpret it
differently
2. Explain how perception affects the
decision-making process
3. Explain the common decision biases
and errors
4. Develop the self-analysis and
awareness/sensitivity to diversity in
terms of people and cultures.
Lecture
Self-study
small group
learning and
presentations
End semester
examination
class room
discussions and
tests
quizzes
4. Work-Related
Attitudes
At the end of the session students should
be able to;
1. Identify the role consistency plays in
attitudes
2. Analyze the relationship between
attitudes and behaviour
Lecture
Self-study
small group
learning and
presentations
End semester
examination
class room
discussions and
tests
quizzes
5. Personality At the end of the session students should
be able to;
1. Explain the factors that determine an
individual’s personality
2. Describe the Myers-Briggs type
indicator personality framework
3. Identify the key traits in the big five
personality model
4. Explain how the major personality
attributes predict behaviour at work
Lecture
Self-study
small group
learning and
presentations
End semester
examination
class room
discussions and
tests
quizzes
6. Applications
of Motivation
Theory
At the end of the session students should
be able to;
1. Analyze the concept of
motivation
2. Identify different motivational
theories and evaluate
motivational strategies used in a
variety of organizational settings
Lecture
Self-study
small group
learning and
presentations
End semester
examination
class room
discussions and
tests
quizzes
7. Interpersonal
Relation in
Organizations
At the end of the session students should
be able to;
1. Analyze individual and group
behaviour, and understand the
implications of organizational
behaviour on the process of
management.
Lecture
Self-study
small group
learning and
presentations
End semester
examination
class room
discussions and
tests
quizzes
8.Power &
Politics
At the end of the session students should
be able to;
1. Define the bases of power
2. Clarify what creates dependency in
power relationships
3. Describe the importance of a
political perspective
4. Identify the individual and
organizational factors that stimulate
political behaviour
Lecture
Self-study
small group
learning and
presentations
End semester
examination
class room
discussions and
tests
quizzes
9. Conflicts &
Conflicts
Management
At the end of the session students should
be able to;
1. Define conflict and differentiate
various views of conflicts
2. Outline the conflict process
3. Evaluate the appropriateness of
various conflict management
strategies used in organizations.
Lecture
Self-study
small group
learning and
presentations
End semester
examination
class room
discussions and
tests
Quizzes
10. Stress &
Stress
Management
At the end of the session students should
be able to;
1. Define and identify both personal and
organizational causes of stress and
list ways of managing stress
Lecture
Self-study
small group
learning and
presentations
End semester
examination
class room
discussions and
tests
quizzes
11. Importance
of
Communication
in Organization
At the end of the session students should
be able to;
1. Describe the communication process
2. Develop an awareness of the
interpersonal skills of effective
listening, negotiating, persuasion and
presentation and their use in
generating business contacts
3. Articulate and effectively explain
information
4. Describe the potential problem in
cross-cultural communication
Lecture
Self-study
small group
learning and
presentations
End semester
examination
class room
discussions and
tests, quizzes
12. Positive
Organizational
Behavior
At the end of the session students should
be able to;
1.Model and promote behaviour and
work habits that the organization strives
to attain
Lecture
Self-study
small group
learning and
presentations
End semester
examination
class room
discussions and
tests. Quizzes
2. Explain the importance of managing
workforce diversity
13.
Organizational
Culture
At the end of the session students should
be able to;
1. Describe institutionalization and its
relationship to organizational culture
2. Explain the factors determine an
organizational culture
3. Explain how organizational culture
affect working relationships within
organizations
Lecture
Self-study
small group
learning and
presentations
End semester
examination
class room
discussions and
tests
quizzes
14.
Organizational
Change &
Development
At the end of the session students should
be able to;
1 Identify the dynamic and changing
nature of business
2 Explain how organizational change
affect working relationships within
organizations
Lecture
Self-study
small group
learning and
presentations
End semester
examination
class room
discussions and
tests
quizzes
Recommended Reading:
1. Luthans, Fred (2008), Organizational Behaviour 11th Edition, McGraw Hill Co. Ltd
2. Hoorhead,Griffin (2000), Organizational Behaviour 5th Edition, AITBS Publishers
and distribution
3. Paul H. Hersey, Kenneth H. Blenchard & Dewey E. Johnson (2008), Management of
Organizational Behavior, 9th ed. Prentice Hall
4. Robbins, S.P. and Judge, T.A. (2015). Essentials of Organisational Behavior (13th
Global Edition). Harlow, Essex: Pearson.
5. Robbin, Stephen p and Tim Judge(2008),Essentials of Organizational Behaviour 9th
ed Edition, Prantice Hall International
6. Steven McShane and Mary Ann Von Glinow (2008), Organizational Behaviour 4th
ed. 12th Edition, Prantice Hall International Mc Graw hill
Course Advanced Financial Accounting
Curse Code BCOM 21244
Credit value 4
Type/Status Compulsory
Level 2
Semester 1
Overall Learning Outcomes: At the end of the course students should be able to;
1. Define the meaning of terms; liquidation, intangible assets, and financial instruments,
and related concepts.
2. Explain methods of accounting in the case of company liquidation, consolidation,
intangible assets, and financial instruments.
3. Prepare the accounts for company liquidation and consolidated financial statements
for simple group structure
4. Apply the knowledge of accounting standards to solve practical scenarios.
Course content
Topic Learning outcome
Teaching &
Learning
method
Method of
assessment
1. Company
Liquidation
At the end of the session students will
be able to;
1. Define the meaning of liquidation
2. Define the meaning of certain key
terms
3. Explain the different modes of
winding up
4. Explain the consequences of
winding up
5. Identify the concept of preferential
payment in winding up
6. Explain a statement of affairs and
deficiency/surplus account
7. Identify the role of liquidator and
receiver for debenture holders and
compute his statement of account
8. prepare accounts for company
liquidation
Lecture
Self-Study
Small Group
Discussion
Oral Questions
Whiteboard
Exercises
End Semester
Examination
Quizzes
Mid-Term
Exams
Multiple
Choice Test
2. Consolidated
Financial
Statements
At the end of the session students will
be able to;
1. Recognize the SLFRS & LKAS
related to consolidated financial
statements.
2. Explain the accounting treatments
for: Elimination of inter-company
transactions and balances ,Fair
valuation of purchase
consideration and identifiable
Lecture
Self-Study
Small Group
Discussion
Oral Questions
Whiteboard
Exercises
End Semester
Examination
Quizzes
Mid-Term
Exams
Multiple
Choice Test
assets and liabilities of acquired
subsidiary, Pre- and post-
acquisition profits, Goodwill on
acquisition, Non-controlling
interest
3. prepare consolidated financial
statements for simple group
structures
3. LKAS 38-
Intangible
Assets
At the end of the session students will
be able to;
1. define the term of intangible asset.
2. describe the recognition and
measurement criteria of intangible
assets
3. Explain the recognition of an
intangible asset as an expense
4. Identify the measurement methods
5. list disclosure requirements
6. Apply the accounting standard to
solve practical scenarios.
Lecture
Self-Study
Questioning
Class Room
Discussion
Small Group
Discussions
Assignments
End Semester
Examination
Quizzes
Mid-Term
Exams
Multiple
Choice Test
4. Financial
Instruments
4.1. LKAS 32 At the end of the session students will
be able to;
1. Define financial instruments,
financial assets and liabilities.
2. Explain rules for distinguishing
financial liabilities from equity
3. Explain compound financial
instruments
4. Explain how interest, dividends,
gains and losses be accounted
5. Explain accounting for share
repurchase and treasury shares
6. Explain accounting requirements
for offsetting financial asset and
financial liability
7. Apply the accounting standard to
solve practical scenarios.
Lecture
Self-Study
Questioning
Class Room
Discussion
Small Group
Discussions
Assignments
End Semester
Examination
Quizzes
Mid-Term
Exams
Multiple
Choice Test
4.2. LKAS 39
At the end of the session students will
be able to;
1. Define embedded derivatives and
rules for separating
Lecture
Self-Study
Questioning
Class Room
Discussion
End Semester
Examination
Quizzes
Mid-Term
Exams
Multiple
Choice Test
2. Explain how all financial
instruments to be initially
recorded at fair value.
3. Explain rules for derecognition of
financial instruments
4. Explain measurement rules
including: initial & subsequent
measurement, reclassifications,
gains and losses & impairment
5. Clarify hedge accounting provided
strict criteria classification
6. Explain when hedge accounting
must be discontinued
7. Apply the accounting standard to
solve practical scenarios.
Small Group
Discussions
Assignments
4.3.SLFRS 7
At the end of the session students will
be able to;
1. Explain classes of financial
instruments and level of
disclosures
2. Explain the impact of financial
instruments for financial position
and performance
3. Illustrate nature and extent of risks
arising from financial instruments
4. Describe the accounting treatment
for transferring financial assets
Lecture
Self-Study
Questioning
Class Room
Discussion
Small Group
Discussions
Assignments
End Semester
Examination
Quizzes
Mid-Term
Exams
Multiple
Choice Test
Recommended Readings
Maheshwari, S. N. And Maheshwari, S. K. (2009) Corporate Accounting, 5th editing.
Wood, F. & Sangster, A (2008) Business Accounting -2, 11th edition, Pitman
Publishing.
Sri Lanka Financial Reporting Standards and Sri Lanka Accounting Standards (2011),
Institute of Chartered Accountants of Sri Lanka, Sri Lanka.
Course Operations Management
Curse Code BCOM 21223
Credit value 3
Type/Status Compulsory
Level 2
Semester 1
Overall Learning Outcomes: At the end of the course students should be able to;
1. describe operations management and its process
2. explain the relationship between operations management and organizational strategies
3. apply operational management tools in organizational work process
Course content
Topic Learning outcome Teaching &
Learning
method
Method of
assessment
1. Introduction to
Operations
Management
At the end of the session students
should be able to;
1. Define operations management
and explain the importance
2. Describe the transformation
process
3. Understand the historical
development of operations
management
Lecture
End Semester
Examination
2. Operations
Strategy and
competitivenes
s
At the end of the session students
should be able to;
1. Define operations strategy
2. Describe the competitive
dimensions
3. Apply productivity measure
Lecture
Case Study
End Semester
Examination
3. Designing
Service
Delivery
System
At the end of the session students
should be able to;
1. Describe customer centered view
2. Describe characteristics of service
operations
3. Categorize services and discuss
service strategies
Lecture
End Semester
Examination
4. Product Design
and New
Product
Development
At the end of the session students
should be able to;
1. Define product designing
2. Describe new product
development process
Lecture
Group
Presentatio
ns
End Semester
Examination
Group
Presentation
s
5. Plant Location At the end of the session students
should be able to;
1. Explain plant location and its
importance
Lecture
End Semester
Examination
2. Identify the factors affecting
locational decisions
3. Examine mathematical approaches
in locating a plant
6. Production
Layouts and
Process
Analysis
At the end of the session students
should be able to;
1. Define facility layout in
operations
2. Explain basic forms of facility
layout
3. Describe various types of
production processes
Lecture
Group
Assignment
End Semester
Examination
7. Job Design and
work
measurements
At the end of the session students
should be able to;
1. Describe job design in operations
and major job design decisions
2. Explain the approaches in job
design
3. Calculate normal and standard
time
Lecture
Quiz
Quiz
8. Production
Planning,
Capacity
Planning
At the end of the session students
should be able to;
1. Describe production planning
process
2. Explain components of production
planning
3. Illustrate aggregate production
planning
Lecture
Quiz
End Semester
Examination
9. Forecasting in
Operations
At the end of the session students
should be able to;
1. Describe the need for forecasting
2. Explain quantitative and
qualitative techniques in
forecasting
Lecture
Group
Presentatio
ns
Lecture
Group
Presentation
s
10. Inventory
Management
At the end of the session students
should be able to;
1. Distinguish between inventory
and inventory system
2. Explain and illustrate different
inventory control models
Lecture
End Semester
Examination
11. Material
Requirements
Planning
At the end of the session students
should be able to;
1. Define materials requirement
planning
2. Explain the main components of
MRP
Lecture
End Semester
Examination
12. Managing
Quality
At the end of the session students
should be able to;
Lecture
End Semester
Examination
1. Explain quality dimensions
2. Describe total quality
management
3. Understand and apply six sigma
quality
Case Study
13. Just-In-Time
and Lean
Manufacturing
At the end of the session students
should be able to;
1. Understand the philosophy of JIT
2. Explain the three elements of JIT
3. Explain other factors related with
JIT
Lecture
Group
Presentatio
ns
Lecture
Group
Presentation
s
14. Introduction to
Supply Chain
Management
At the end of the session students
should be able to;
1. Distinguish between supply chain
and supply chain management
2. Explain the bullwhip effect
3. Describe the strategies of supply
chain using practical examples
Lecture
Group
Presentatio
ns
Lecture
Group
Presentation
s
Recommended Readings:
Chase,Jacobs,Aquilano,(2006),Operations Management for Competitive Advantage
with Global Casses, McGraw-hill
Lee J. Krajewski, Larry P Ritzman, and Manoj K. Malhotra. (2006). Operations
Management: Processes and Value Chains. 8th edition. Prentice Hall, India.
Jay Heizer, and Barry Render. (2007). Principles of Operations Management. 7th ed.
Pearson Education.
Russel R.S. Tayllor III B.W (2004), Operations Management, Prentice Hall, India
Course Macroeconomics
Course Code BCOM 21233
Credit value 3
Type/Status Compulsory
Level 2
Semester 1
Overall Learning Outcomes: At the end of the course students should be able to;
1. Compute different measures of macroeconomic activity such as the national income
accounts
2. Inflation, and unemployment, and evaluate the shortcomings of traditional economic
measures
3. Analyze the forces that affect the aggregate level of economic activity and the business
cycle using AD-AS analysis
4. Recognize how monetary and fiscal policy can be used to achieve policy goals
5. Evaluate the determinants of international trade and financial flows
6. Identify the social consequences of national and international economic activity.
Course Content
Topic Learning outcomes
Teaching
and
Learnin
g
Methods
Methods of
Assessme
nt
1. Introduction to
Macroeconomics
At the end of the session students will
be able to;
1. Define Macroeconomics
2. Distinguish Macroeconomics from
Microeconomics
3. Explain Macroeconomics as a
theoretical and policy science
4. Identify Macroeconomics issues
and their interrelationship
Lessons
Tutorial
Classes
Review
Questions
End Semester
Examinati
on
2. Sectorial
Composition of The
Economy,
Macroeconomics
Measurements&
National Income
Accounting Identity
At the end of the session students will
be able to,
1. Describe Circular flow of income
including sectors
2. Identify related concepts of Gross
National Product
3. Illustrate Important identities of
national income accounting
Lessons
Tutorial
Classes
Review
Questions
Tutorial
Classes
End Semester
Examinati
on
3.Income &
Expenditure
Analysis
At the end of the session students
should be able to;
1. Identify the key features of the
Keynesian income & expenditure
model
Lessons
Tutorial
Classes
Review
Questions
2. Describe the behavior of
consumption, savings &
investment
3. Illustrate graphically and
mathematically to determine the
national income equilibrium and
its change in a two, three & four
sector economy
4. Identify the role of various
multipliers in economic policy
planning.
End Semester
Examinati
on
4.Is-Lm Analysis
At the end of the session students
should be able to;
1. Describe goods market
equilibrium and IS curve.
2. Monetary sector equilibrium and
LM curve
3. Estimate simultaneous equilibrium
and in the goods and money
market
4. Discuss Fiscal policy & Monetary
Policy and their interactions
5. Estimate and analyze fiscal &
monetary multipliers and their
effectiveness
Lessons
Tutorial
Classes
Review
Questions
End Semester
Examinati
on
5. Extension of IS-
LM Analysis
At the end of the session students will
be able to;
1. Define Aggregate Demand &
Aggregate Supply curves from IS-
LM analysis
2. Discuss the equilibrium and
change of equilibrium to the entire
economy
3. Recognize the overall importance
of the IS-LM analysis in
addressing the entire
macroeconomic variables in an
economy along with the other
earlier models.
Lessons
Tutorial
Classes
Review
Questions
End Semester
Examinati
on
6. Inflation and
Unemployment
At the end of the session students will
be able to;
Lessons
Tutorial
Classes
Review
Questions
1. Identify the causes and effects of
inflation
2. Describe the various remedies that
could be adopted to maintain
healthier inflation rate.
3. Classify unemployment
4. Explain the main approaches of
unemployment
5. Describe Philips curve
6. Describe stagflation & Okun’s
Law
End Semester
Examinati
on
Recommended Reading:
DornBusch R., Fischer S., and Startz R., (2013), Macroeconomics, 12th Edition,
McGraw-Hill Education
Eugene A. Diulio, (1997), Sachum’s Outline of Macroeconomics, 3rd Edition, McGraw-
Hill Education
Dwivedi D.N., (2010), Macroeconomics: Theory and Policy, International Edition,
McGraw Hill.
Course Taxation
Curse Code BCOM 21252
Credit Value 2
Type/Status Compulsory
Level 2
Semester 1
Overall Learning Outcomes: At the end of the course students should be able to;
1. Describe The Term; Tax, Characteristics Of Taxation, Principles Of Taxation, Person, Year Of
Assessment, Resident Rule And Other Related Items
2. Explain The Computation On Income Tax Liability Of An Individual And Tax Administration.
3. Apply The Related Tax Rules To Compute The Income Tax Liability Of An Individual
5. Evaluate The Knowledge Of Students On Tax System In Sri Lanka, Computation Of Income
Tax Liability Of An Individual And Tax Administration.
Course content
Topic Learning outcome
Teaching &
learning
method
Method of
assessment
1. Introduction To Tax System
1.1. Characteristics
& Principles Of
Taxation
At the end of the session students should
be able to;
1. Describe the meaning of tax
2. list the characteristics of taxation.
Lectures End Semester
Examination
3. Demonstrate the principles of
taxation
4. compare different types of taxes
(direct and indirect)
Mid Semester
Examination
1.2. Introduction
To Sri Lankan
Tax System
At the end of the session students should
be able to;
1. review the history of sri lankan tax
system
2. Discuss the role of tax authorities in
sri lanka
3. Identify the different taxes in sri
lanka
Lectures End Semester
Examination
Mid Semester
Examination
2.Income tax liability of a resident individual
2.1. Imposition Of
Income Tax
At the end of the session students should
be able to;
1. Identify the persons chargeable with
income tax
2. Identify the different sources of
profits and income
3. Identify the meaning of “year of
assessment”
4. Explain the residence rule
Lectures
End Semester
Examination
Mid Semester
Examination
2.2. Sources Of
Income
At the end of the session students should
be able to;
1. Compute profits from employment
income
2. Compute profits from trade, business,
profession and vocation
3. Compute income from property
4. Compute income from any other
source (property, dividend, interest,
discount, rent, and royalties etc which
are mentioned under section 3 under
the inland revenue act).
5. Identify the exemptions from income
tax.
Lectures
Participative
Exercises
End Semester
Examination
Mid Semester
Examination
2.3. Total Statutory
Income
At the end of the session students should
be able to;
1. Identify the basis of computation of
statutory income
2. Compute the total statutory income
3. Describe the way of treating child’s
income
Lectures
Participative
Exercises
End Semester
Examination
2.4. Assessable
Income
At the end of the session students should
be able to;
1. Identify the income not forming part
of assessable income.
2. Identify the deductions permitted
from the total statutory income.
3. Compute the total statutory income
Lectures
Participative
Exercises
End Semester
Examination
2.5. Taxable Income At the end of the session students should
be able to;
1. Identify tax free allowance and
qualifying payments
2. Compute the taxable income
Lectures
Participative
Exercises
End Semester
Examination
2.6. Income Tax
Liability
At the end of the session students should
be able to;
1. Identify applicable normal tax rates
and lower tax rates
2. Compute the income tax liability of
an individual
Lectures
Participative
Exercises
End Semester
Examination
3.Tax Administration At the end of the session students
should be able to;
1. Explain the procedure for furnishing
of tax
2. Identify the assessments and
additional assessments
3. Describe the appeal procedures
available to tax payer
Lectures
Participative
Exercises
End Semester
Examination
Presentations
4. Explain the procedure for recovery of
tax
Recommended Readings
Inland Revenue Act No. 10 of 2006 and amendments there to.
Tax guide with relevant gazette notifications, Department of Inland Revenue
ICASL guide to income tax law, Institute of Chartered Accountants of Sri Lanka
E-sources
• www.inlandrevenue.gov.lk
• www.casrilanka.com
Course Marketing Management
Curse Code BCOM 22214
Credit value 4
Type/Status compulsory
Level 2
Semester 2
Overall Learning Outcomes: At the end of the course students should be able to;
1. Define marketing and its core functions in a dynamic business environment
2. Explain main concepts and strategies of marketing Management
3. Illustrate the practical applicability of effective marketing strategies and plans to build
strong brands and corporate image
4. Apply the knowledge of marketing techniques and strategies into practical situations
5. Evaluate appropriate marketing techniques to plan and control marketing activities and
projects.
Course content
Topic Learning outcome
Teaching &
Learning
method
Method of
assessment
1.Introduction to
Marketing
Management
At the end of the session students
should be able to;
Lectures End Semester
Examination
1. Define marketing and identify the
core marketing concepts
Self-Study Class Room
Discussions
2. Explain the importance of
understanding customers and the
market place
Small Group
Learning
And
Presentations
3. Identify the marketing management
orientation that guide marketing
strategy
4. Describe the major trends and
forces that challenge the present
marketing landscape
2.Marketing
Environment
At the end of the session students
should be able to;
1.Identify micro and macro marketing
environment elements
2. Describe the environmental forces
that affect the company’s ability to
serve its customers
3. Discuss how companies can react to
the marketing environment
Lectures
Self-Study
Small Group
Learning
And
Presentations
End Semester
Examination
Class Room
Discussions
3. Marketing
Research &
Information
System
At the end of the session students
should be able to;
1. Define the marketing information
system and discuss its parts
Lectures
Self-Study
End Semester
Examination
2. Explain the importance of
information to the company and its
understanding of the marketplace
3. Describe the marketing research
process
4. Explain how companies analyze and
distribute marketing information
Small Group
Learning
And
Presentations
Class Room
Discussions
4. Consumer
Buyer
Behaviour
At the end of the session students
should be able to;
1. Define the consumer market and
construct a simple model of
consumer buyer behavior
2. Explain major factors that influence
consumer buyer behavior
3. Explain the major types of buying
decision behavior and the stages in
the buyer decision process
4. Explain adoption and diffusion
process for new products
Lectures
Case Study
Self-Study
Small Group
Learning
And
Presentations
End Semester
Examination
Class Room
Discussions
5.
Segmentation
, Targeting
and
Positioning
At the end of the session students
should be able to;
1. Define the concepts of market
segmentation, targeting and
positioning
2. Explain the major bases for
segmenting consumer and business
markets
3. Explain how companies identify
attractive market segments and
choose a target marketing strategy
4. Illustrate how companies position
their products for maximum
competitive advantage in the
market place
5. Apply the basic principle of
segmentation to prepare an actual
segmentation profile
Lectures
Self-Study
Small Group
Learning
And
Presentations
End Semester
Examination
Class Room
Discussions
Presentation Of
Segmentatio
n Profile
6. Product
Strategy and
Building
Strong
Brands
At the end of the session students
should be able to;
1. Define product and major
classifications of products and
services
2. Explain the main concepts of
product and branding strategies
3. Apply the knowledge of product
mix to prepare actual product mix
of a company
Lectures
Self-Study
Small Group
Learning
And
Presentations
End Semester
Examination
Class Room
Discussions
Presentation Of
Product Mix
4. Evaluate branding strategies that
companies make in building and
managing their brands
7. Marketing
Channels &
Logistics
At the end of the session students
should be able to;
1. Explain how channel members
interact and how they organize to
perform the work of the channel
2. Illustrate the major channel
alternatives open to a company
3. Explain how companies select,
motivate, and evaluate channel
members
4. Evaluate the nature and importance
of marketing logistics and
integrated supply chain
management
Lectures
Self-Study
Small Group
Learning
And
Presentations
End Semester
Examination
Class Room
Discussions
8. Pricing
Products
At the end of the session students
should be able to;
1. Explain internal and external
factors affecting a firm’s pricing
decision
2. Illustrate three general pricing
approaches to setting prices
3. Explain the major strategies for
pricing imitative and new products
4. Evaluate how companies adjust
their prices to take into account
different types of customers and
situations
Lectures
Self-Study
Small Group
Learning
And
Presentations
End Semester
Examination
Class Room
Discussions
9. Integrated
Marketing
Communicati
on
At the end of the session students
should be able to;
1. Identify and define the tools of the
marketing communications mix
2. Explain the process and advantages
of integrated marketing
communications
3. Illustrate the steps in developing
effective marketing
communications
4. Evaluate the method of setting the
promotion budget and factors that
affect the design of the promotion
mix
Lectures
Self-Study
Small Group
Learning
And
Presentations
End Semester
Examination
Class Room
Discussions
10. Services
Marketing
At the end of the session students
should be able to;
1. Define the nature and
characteristics of a service
Lectures
Case Study
Self-Study
End Semester
Examination
2. Explain the extended marketing
mix variables in service business
3. Illustrate marketing strategies for
service firms
4. Apply services marketing
knowledge to analyze business case
studies
Small Group
Learning
And
Presentations
Class Room
Discussions
11. Marketing
Strategies
At the end of the session students
should be able to;
1. Define marketing strategies
2. Explain the fundamentals of
competitive marketing strategies
based on creating value for
customers
3. Illustrate the need for balancing
customer and competitor
orientations in becoming a truly
market-centered organization
Lectures
Case Study
Self-Study
Small Group
Learning
And
Presentations
End Semester
Examination
Class Room
Discussions
12. Preparing A
Marketing
Plan
At the end of the session students
should be able to;
1. Explain the steps of comprehensive
marketing plan
2. Illustrate the preparation of
marketing budgets and evaluation
forecast
3. Apply the knowledge of marketing
planning in real world circumstance
Lectures
Self-Study
Small Group
Learning
And
Presentations
End Semester
Examination
Class Room
Discussions
Preparing An
Actual
Marketing
Plan
Recommended Readings
Kotler P., Keller K.L (2011) “Marketing Management”, 14th Edition, Pearson
Education, Inc.
Keller K.L (2012) “ Strategic Brand Management: Building, Measuring & Managing
Brand Equity”, 4th Edition, Prentice Hall
Schiffman L.G, Kanuk L.L (2014) “Consumer Berahivor”, 11th Edition, Pearson
Education, Inc.
Alexander Cherney and Philip Kotler (2014)” Strategic Marketing Management, 8th
Edition
Course Human Resource Management
Course code 22224
Credit value 4
Type/Status Compulsory
Level 2
Semester 2
Overall Learning Outcomes: At the end of the course students should be able to:
1. Identify and describe the context of Human Resource Management (HRM)
2. Identify the basic HR processes.
3. Examine the relationship between HR strategy and organizational performance.
4. Apply the learned theoretical concepts in to practice.
5. Examine effective human resource measurement tools.
Course content
Topic Learning Outcomes Teaching and
learning
method
Method of
Assessment
1. Introductory
Human Resource
Management
At the end of the session
students should be able to;
1.Identify the definitions, the
challenge of HRM Human
Resource Development
Lectures
Discussions And
Role Plays
End Semester
Examination
Presentations
2. Employment
Planning
At the end of the session
students should be able to;
1.Identify and describe Job
design, Job Analysis,
Human Resource Planning
2. Job analysis
3. Human resource planning
Lectures
Discussions And
Assignments
End Semester
Examinations
Assignments
3. Staffing At the end of the session
students should be able to;
1. Explain the recruitment,
2. Explain the Selection,
3. Hiring and employee
induction.
4. Identify issues in staffing In
Sri Lankan organizations
Lectures Case
Analysis And
Discussions
End-Semester
Examination
Presentations
4. Human Resource
Development
At the end of the session
students should be able to;
1.Illustrate the knowledge on
Employees performance,
2. Evaluation Training and
Development career
Management
Lectures Video
Presentations
End Semester
Examination
Class Test
5. Reward
Management
At the end of the session
students should be able to;
Lectures
Discussions And
Case Studies
End-Semester
Examination
Presentations
1.Identify employee pay
management,
2. Identify Employee welfare
Management
3. Identify Management
Incentives
6. Employee And
Labour Relatives
At the end of the session
students should be able to;
1.Explain and Identify
Employee Movements,
2. Explain Health and safety
Management,
3. Explain employee discipline
management,
4. Explain grievance handling,
5. Labour management
relations
Lectures
Discussions
And Case
Studies
End-Semester
Examination
Presentations And
Assignments
7. Strategic Aspects
Of HRM
At the end of the session
students should be able to;
1.Describe the nature of
strategic aspect
2.Identify strategic HRM
Lectures
Discussions And
Case Analysis
End-Semester
Examination
Assignments And
Field Visits
Recommended Readings
Armstrong, M.(2014). Armstrong’s Handbook of Human Resource Management
Practice,13th Edition, Kogan Page, London.
Dessler G.(2014), Human Resource Management, 14th Edition, Pearson, New Delhi,
India.
Monday (2008), Human Resource Management, 10th Edition Prentice Hall
Opatha, H.D.N.P. (2012), Human Resource Management, Sri Lanka
Course Financial Management
Curse Code BCOM 22234
Credit value 4
Type/Status Compulsory
Level 2
Semester 2
Overall Learning Outcomes: At the end of the course students should be able to;
1. Explain basic financial management functions of a firm
2. Appreciate the role of capital market and its interaction with a firm
3. Illustrate basic financial management decisions with numeric examples
4. Apply financial management concepts to real word situations
Course content
Topic Learning outcome
Teaching &
Learning
method
Method of
assessment
1. Nature of
Financial
Management
At the end of the session students
should be able to;
1. Explain the role of Financial
Manager
2. Evaluate different perspectives on
firm’s goal
3. Relate the functioning of financial
market to the financial management
function of the firm
4. Identify current trends in global
financial environment
Lectures
Video
Presentation
End Semester
Examination
Online Quiz
2.Financial
Statement
Analysis
At the end of the session students
should be able to;
1. Apply the financial statement
analysis techniques to real world
company
2. Comment on the financial
performance and financial position
on the basis of analysis
Lectures
Participative
Exercise
End Semester
Examination
Online Quiz
3.Time Value
of Money
At the end of the session students
should be able to;
1. Explain what is meant by "the time
value of money."
2. Find the relationship between
present and future value.
3. Calculate both the future and present
value of an amount invested on a
given period and an annuity
4. Distinguish between an “ordinary
annuity” and an “annuity due.”
Lectures
Participative
Exercise
End Semester
Examination
Online Quiz
5. Use discount tables as well as a
calculator to compute present value
and future value
6. Apply the knowledge of time value
to real world situations such as loan/
lease amortization,
Insurance/Pension scheme, etc.
4.Valuation of
Bonds and
Shares
At the end of the session students
should be able to;
1. Distinguish between different
classes of shares & debentures
2. Define bonds and identify their key
features
3. Identify different techniques of
valuation along with their
limitations
4. Compute the intrinsic value and
make investment decisions on that
basis
5. Illustrate the relationship between
bond price with time to maturity
and bond price with bond yield.
Lectures
Participative
Exercises
End Semester
Examination
Online Quiz
5.Risk and
Return
At the end of the session students
should be able to;
1. Explain the concepts of return, risk
and their relationship
2. Compute the risk and return of a
single security
3. Compute the risk and return of a
portfolio
4. Apply Capital Assets Pricing
Model (CAPM) to real world
scenario
Lectures
Participative
Exercises
End Semester
Examination
Online Quiz
6.Capital
Market in
Sri Lanka
At the end of the session students
should be able to;
1. Illustrate the basic features of
capital market in Sri Lanka
2. Demonstrate the procedure of
trading stocks at CSE
Guest Lecture
Discussion
Session
End Semester
Examination
7.Capital
Budgeting
Decision
At the end of the session students
should be able to;
1. Explain the importance of capital
budgeting decision
2. Identify different capital budgeting
evaluation techniques and apply
them in decision making
Lectures
Participative
Exercises
Group Work
End Semester
Examination
Group
Assignment
8.Cost of
Capital
At the end of the session students
should be able to;
Lectures End Semester
Examination
1. Identify different sources of
finance, costs and risks associated
with each source
2. Calculate the cost of each source
and weighted average cost of
capital
3. Appreciate the importance of
marginal cost of capital concept
Participative
Exercises
Group Work
Group
Assignment
9.Capital
Structure
At the end of the session students
should be able to;
1. Distinguish between operating
leverage and finance leverage
2. Discuss the effect of leverage on
profitability
3. Explain the term capital structure
and its relationship with firm value
Lectures
Participative
Exercises
Class Room
Discussion
End Semester
Examination
10.Working
Capital
Management
At the end of the session students
should be able to;
1. Define the concepts of Gross
working Capital, Net Working
Capital and Net Operating Working
Capital
2. Identify working capital cycle of
different business entities such as
Trading Company, service
provider, etc.
3. Estimate the working capital needs
of a firm
4. Appreciate different policies on
working capital and its financing
5. Discuss the management of
working capital; Inventory, Cash,
Accounts receivables, payables
,etc.
Lectures
Participative
Exercises
End Semester
Examination
11.Dividend
Policy
At the end of the session students
should be able to;
1. Explain what is meant by a
dividend policy and its importance
2. Illustrate different perspectives on
investors’ preferences on dividends
3. Illustrate residual dividend policy
4. Distinguish stock repurchases from
stock dividends and stock splits
Lectures
Video
Presentation
End Semester
Examination
12.Introduction
to
Derivatives
At the end of the session students
should be able to;
1. Identify different types of
derivative instruments and their
uses
Lectures
Case Study
Discussion-
CPC
Hedging
Deal
End Semester
Examination
2. Construct pay-off diagrams for
forward/futures contracts and
options
Recommended Readings:
Van Horne & Wachowicz. (2009). Fundamentals of Financial Management. 13th ed.
Prentice Hall.
Pandey, I.M. (2009), Financial Management, 9th ed. Vikas Publishing House Pvt Ltd
Keown, A. J., Martin, D. J., Petty, J. W., & Scott, D. F. (2005). Financial Management:
Principles and Applications. 10th ed. Prentice Hall.
Richard A Brealey, Stewart C Myers, and Franklin Allen. (2008). Principles of
Corporate Finance. 9th ed. McGraw Hill
Course Science, Technology & Society
Course Code BCOM 22242
Credit Value 2
Type/Status Compulsory
Level 2
Semester 2
Overall Learning Outcomes: At the end of the course students should be able to;
1. Discuss the role of science and technology in general processes of societal change
2. Critically evaluate how social context effect on technological innovation vice versa.
3. Describe the role technology plays in addressing many contemporary human problems such as
workplace, environment, healthcare, education, agriculture, communication etc.
4. Explore possible directions of future development, using alternative science and technological
advancements
5. Explore the Sri Lankan context of developing science and technological knowledge for the
society.
Course content
Topic Learning outcome Teaching &
Learning
method
Method of
assessment
1.Introduction to
STS
At the end of the session students
should be able to;
1. Understand the history of STS
studies
2. Define the different approaches of
STS studies.
3. Understand how society impact
for the science and technology
developments
Lectures
Self-Study
Case Study
Discussions
In Groups
End Semester
Examination
Assignment
2. Process of
Technological
Change
At the end of the session students
should be able to;
1.Explain how science and
technology impact for emergence
of human societies
2.Identify the sources of
technological innovations
3.Evaluate the different arguments on
the link between science and
technology
4.Evaluate the great technological
breakthroughs of the history
Lectures
Self Study
Small Group
Discussions
End Semester
Examination
Assignment
3.Technology And
Environment
At the end of the session students
should be able to;
1.Explain the progress of science &
technology and its impact on
human & environment
Lectures
Self Study
End Semester
Examination
Assignment
2.Understand the technologies’
ability to improve the quality of
environmental systems and the
sustainable environment
3.Apply the knowledge on solving
environmental issues such as
global warming, environment
pollution, treatments for waste
materials etc.
Small Group
Discussions
4.Technology &
Healthcare
At the end of the session students
should be able to;
1.Identify the current and future
technological developments in
healthcare industry
2.Describe the theories and
applications of biotechnology to
improve plant and animal
productivity and human health
3.Understand the social and ethical
issues surrounding biotechnology-
based research and development
4.Predict/Analyze how different
technologies effect the key
stakeholders in health care
industry
5.Identify management and business
strategies on implementation and
utilization of technology in
healthcare industry
Lectures
Self Study
Small Group
Discussions
End Semester
Examination
Assignment
5.Technology &
Education
At the end of the session students
should be able to;
1.Analyze the relationships between
technology, society, and education
2.Explain the impact and potential
impact of technology on
learning/education
3.Distinguish between different
education delivery models
4.Critically examine predictions
about the future of education
Lectures
Self Study
Small Group
Discussions
End Semester
Examination
Assignment
6.Technology &
Transformation
Of Work
At the end of the session students
should be able to;
1. Describe the progress of jobs
along with the technological
developments
2. Identify how technology effect to
creates jobs
3. Identify the recent technological
changes in industrial work.
Lectures
Self Study
Small Group
Discussions
End Semester
Examination
Assignment
4. Analyze the structural changes of
the economy with the increment
of usage of technology in
workplace
7.Technology &
Communication
At the end of the session students
should be able to;
1. Identify how printing and
newspapers change the world
2. Identify the origin of how
electronic media and its
consequences to the society
3. Analyze the role of internet,
mobile communication, social
network in today’s society
4. Analyze the impact of intellectual
property and privacy issues arising
from electronic media
Lectures
Self Study
Small Group
Discussions
End Semester
Examination
Assignment
8.Shaping And
Control Of
Technology
With Special
Reference To
Sri Lanka
At the end of the session students
should be able to;
1. Identify the phenomenon of
technology, globalization and
cultural convergence
2. Identify how technology and
technological innovations impact
for organizations
3. Analyze the government role of
shaping the technology
4. Identify the Sri Lankan context of
contributing to science and
technological advancement for the
society.
Lectures
Self Study
Small Group
Discussions
End Semester
Examination
Assignment
Recommended Readings
Volti,R.(2014).Society and Technological Change (7th Edition).NewYork, NY: Worth
Publishers. ISBN-13-:9781429278973
S.Sismondo.(2009).An Introduction to Science and Technology Studies,(2nd
Edition),Willey-Blackwell publishers
W. K. Bauchspies, J. Croissant, S. P. Restivo. (2006). Science, Technology, and
Society: A Sociological Approach Willey Publishers
Science Technology & Society, Sage Journals
Course Advances in Entrepreneurship
Course Code BCOM 22252
Credit Value 2
Type/Status Compulsory
Level 2
Semester 2
Overall Learning Outcome: At the end of the course unit students should be able to:
1. To understand entrepreneurship as a subject its evolution.
2. To understand entrepreneurial mindset in the perspectives of personal and corporate and
related cognitive factors of being entrepreneurial.
3. To describe the importance of entrepreneurial intention.
4. To describe the process and linkages in between ideas, entrepreneurial opportunities,
business models and marketing strategies and other related means of practice of
entrepreneurship.
5. Understand growth as the core of being entrepreneurial.
6. To discuss successful business models in the views of local and international.
Course Content
Topic Learning Outcome
Teaching &
Learning
Methods
Methods of
Assessment
1. Entrepreneurship:
Evolutionary
Development –
Revolutionary
Impact.
At the end of the session,
students should be able to,
1. To explain the evolution of
entrepreneurship.
2. Evaluate the myths of
entrepreneurship.
3. Discuss approaches of
entrepreneurship.
4. Understand the global
phenomenon of
entrepreneurship.
Lectures
Class Room
Activities
Homework
Activities
End Semester
Examination
MCQ
Group
Assignment
5. The
Entrepreneurial
Mindset In
Individuals:
Cognition And
Ethics.
At the end of the session,
students should be able to,
1. Explain the entrepreneurial
mindset.
2.Understand the cognitive role
in entrepreneurial mindset.
3. Know how to deal with
failures.
4. Discuss the importance of
entrepreneurial ethics.
Lectures
Class Room
Activities
Homework
Activities
End Semester
Examination
MCQ
Group
Assignment
6. Entrepreneurial
Mindset In
At the end of the session,
students should be able to,
Lectures
Class Room
Activities
End Semester
Examination
MCQ
Organizations:
Corporate
Entrepreneurship.
1. Explain entrepreneurial
mindset in organizations.
2. Define concepts of corporate
entrepreneurship and
innovations.
3. Understand the corporate
entrepreneurial strategy.
Homework
Activities
Group
Assignment
7. Entrepreneurial
Intention
At the end of the session,
students should be able to,
1. Understand the theories of
entrepreneurial intention
2. Discuss entrepreneurial
attributes.
Lectures
Class Room
Activities
Homework
Activities
End Semester
Examination/
MCQ
Group
Assignment
8. Opportunity,
Recognition,
Shaping And
Reshaping
At the end of the session,
students should be able to,
1. Describe Idea-to-Opportunity
Transition phase of
entrepreneurship.
2. Know varied models of
opportunity recognition.
Lectures
Class Room
Activities
Homework
Activities
End Semester
Examination
MCQ
Group
Assignment
9. Understanding
Business Models
And Developing
Strategies
At the end of the session,
students should be able to,
1. Differentiate different uses of
business models.
2. Develop business models for
novel ideas.
3. Review existing business
models.
4. Identify and apply possible
strategies in developing
business models.
Lectures
Class Room
Activities
Homework
Activities
End Semester
Examination
MCQ
Group
Assignment
10. Entrepreneurial
Marketing
At the end of the session,
students should be able to,
1. Understand the perspectives
of marketing in
entrepreneurship.
2. Apply marketing strategies in
utilizing business models.
Lectures
Class Room
Activities
Homework
Activities
End Semester
Examination
MCQ
Group
Assignment
11. Raising Money
For Starting And
Growing
Businesses
At the end of the session,
students should be able to,
1. Understand the progression of
raising Money.
2. Know the basic ways of
evaluating businesses.
Lectures
Class Room
Activities
Homework
Activities
End Semester
Examination
MCQ
Group
Assignment
3. Describe the term of business
angels and to classify different
types.
4. Understand the term of
Venture Capital and factors of
vcs.
5. Differentiate harvesting
strategies.
12. Worldwide
Entrepreneurial
Ventures.
At the end of the session,
students should be able to,
1. Know the strategies of going
global.
2. Understand different models
of going global.
3. Interpret different financing
strategies of international
entrepreneurial ventures.
Lectures
Class Room
Activities
Homework
Activities
End Semester
Examination
MCQ
Group
Assignment
13. Special Cases
Of
Entrepreneurship.
At the end of the session,
students should be able to,
1. Analyze different cases of
entrepreneurship.
2. Review existing business
models.
Lectures
Class Room
Activities
Homework
Activities
Case Analysis
End Semester
Examination
Recommended Readings
Bagheri, A., & Pihie, Z. A. (2014). The Factors Shaping Entrepreneurial Intentions.
Newcastle: Cambridge Scholars Publishing.
Bygrave, W. D., & Zacharakis, A. (2014). Entrepreneurship (Vol. 3 ed). Wiley.
Kuratko, D. F. (2014). Entrepreneurship: Theory, Process, and Practice (Vol. 9 ed).
South Western Cengage Learning.
Mishra, C., & Zachary , R. (2014). The Theory of Entrepreneurship: Creating and
Sustaining Entrepreneurial Value. United States: Palgrave Macmillan.
Journal articles
Baron, Robert A. "Cognitive mechanisms in entrepreneurship: Why and when
entrepreneurs think differently than other people." Journal of Business venturing 13.4
(1998): 275-294.
Baum, J. R., Locke, E. A., & Smith, K. G. (2001). A Multidimensional Model of
Venture Growth. The Academy of Management Journal, 44(2), 292-303.
McKelvie, A., & Wiklund, J. (2010). Advancing Firm Growth Research: A Focus on
Growth Mode Instead of Growth Rate. Entrepreneurship Theory and Practice, 261-
288.
Shepherd, D., & Wiklund, J. (2009). Are We Comparing Apples With Apples or
Apples With Oranges? Appropriateness of Knowledge Accumulation Across Growth
Studies. Entrepreneurship Theory and Practice, 33(1), 105-124.
Recommended