Training and Development

COURSE CODE

COURSE TITLE

L

T

P

C

BBA 318

TRAINING AND DEVELOPMENT

3

0

0

3

 

COURSE OUTCOMES:

CO1: Understanding the field of Training and Development and its role in optimizing performance.

CO2: Describing training interventions using a variety of methodologies.

CO3: Evaluating the effectiveness of training & development interventions.

CO4: Applying theoretical concepts and models to training design.

 

COURSE CONTENT

UNIT I                                                                                                                                        [9 SESSIONS]

Introduction: Concepts and Rationale of Training and Development; Difference between Training, Development & Education, overview of training and development systems; organizing training department; training and development policies; Requisites of Effective Training.

 

UNIT II                                                                                                                                        [9 SESSIONS]

Training Needs Assessment (TNA): Meaning of TNA, Purpose and Methods of TNA, the Need Assessment Process – Organizational Analysis, Person Analysis, Task Analysis, Output of TNA. Learning Theories.

 

UNIT III                                                                                                                                     [9 SESSIONS]

Designing, Conducting & Evaluation of Training Program: Areas of training, Types of training, System’s Approach to Training, Training Methods, Designing a training program, contents & scheduling, study material, selecting a trainer, deciding method of training, Types of Teaching Aids in Training, Training Evaluation & Methods of Training Evaluation, Training Effectiveness Models - Kirkpatrick Model of Training Effectiveness, CIRO Model.

 

UNIT IV                                                                                                                                     [9 SESSIONS]

Executive Development: Importance of Executive Development, Steps in the organization of a management Development Program/ Executive Development Program, Methods/ Techniques of Management Development Program, Special Issues in Training & Development – Legal Issues, Cross Cultural Preparation, Managing Workforce Diversity, Sensitivity Training, Succession Planning.


Goods & Services Tax

Course Outcomes:

CO1 : Understanding the fundamental concepts and principles Of GST, including its implementation and structure.

C02: Describing the various components Of GST, such as CGST, SGST, and IGST, along with their implications.

C03: Analyzing the impact Of GST on different sectors of the economy and its effects on businesses and consumers.

C04: Applying GST provisions to real-world scenarios, such as determining tax implications for interstate trade and export-import transactions.

UNIT I : Introduction: Constitutional framework Of Indirect Taxes before GST (Taxation Powers of Union & State Government); Concept of VAT: Meaning, Variants and Methods; Major Defects in the structure of Indirect Taxes prior to GST; Overview of GST ; Structure of GST (SGST, CGST, UTGST & IGST); GST council.

UNIT II: Supply Of Goods and Services - Definition Of supply, Place of Supply: Intra-State and Inter-State supply; Composite and Mixed supply, Import and Export; Supplies or goods and services liable to be reverse charged; Time Of supply; Nil rated supplies, Zero rated supplies, Exempted supplies & Non-GST supplies.

UNIT III: Registration and Documentation: (A) Registration-persons liable to registration; Compulsory registration; Procedure Of Registration; Exemption from Registration; Composition Scheme. (B) Documentation- Tax Invoice; Bill Of Supply; Receipt Voucher; Payment Voucher; Refund Voucher, Debit Note; Credit Note. Returns: GSTR I and GSTR 2, Monthly / Quarterly Return, Annual Return; Time and procedure of filing Of Returns.

UNIT IV: Input Tax Credit: Introduction, Concept of Input Service Distributor, Legal Formalities for an ISD, Distribution Of Credit, Claiming Input Tax Credit for inputs goods, Claiming Input Tax Credit for Capital Got-xls Payment of Tax- (a) Through Input Tax Credit (b) By cash bank after generation Of online Challan. E-Way Bill: Introduction, Preparation of E-Way Bill, Important Points for Transporter GST Portal: Introduction, GST Eco-system, GST Suvidha Provider (GSP), Uploading Invoices

 UNIT V: Levy and Collection of Tax: Scope of Supply, Composite and Mixed Supplies, Levy and Collection, Composition Levy, Exemptions Person Liable to pay GST, Exemption from tax. Simple problems on calculation Of value of taxable supply and GST Levy). (Theory and Problems).

AUDITING

UNIT I
Introduction: Meaning and objectives of Auditing, Types of Audit, Internal

Audit, Audit Programme, Audit Notebook, Routine Checking and Test

Checking.
UNIT II

Internal Check System: Internal Control, Audit Procedure: Vouching,

Verification of Assets and Liabilities. 

UNIT III

Audit of Limited Companies: Company Auditor - Appointment,

Powers, Duties and Liabilities. Auditor’s Report and Audit Certificate.

Special Audit: Audit of Banking Companies, Audit of Insurance

UNIT IV

Companies, Audits of Educational Institutions, Audit of Cooperative

Societies, Efficiency Audit, Social Audit etc.

Recent trends in Auditing: Nature and Significance of Cost Audit, Tax Audit,

Management Audit

UNIT V

How computer and internet-based technologies have eased the auditing in

modern days.

Process, benefits and limitations of conducting E-Audit.