Setting up of Business

Paper Code: 
25BCS213
Credits: 
4
Contact Hours: 
60.00
Max. Marks: 
100.00
Objective: 

This course will enable the students to gain conceptual clarity and practical aspects of financial management so as to develop skills in taking financial and investment decisions and in business strategies.

Course Outcomes: 

Course

Learning outcome

(at course level)

Learning and teaching strategies

Assessment Strategies

Course Code

Course

title

 

25BCS213

 

Setting up of Business (Theory)

CO 1:Analyze the concept of different types of corporate business entities operating in the countryand Gain knowledge about documents required for incorporating a company, tax implication and to her relevant aspects.

CO 2:Explore the working knowledge, understanding and importance of Limited Liability Partnership, Start Up, MSME.

CO 3:Interpret the process of conversion of various corporate and non-corporate entities.

CO 4:Examine different financial organizations operating in the country and understand the various procedural requirements involved in Business Collaborations, setting up of business entities, branch offices, liason offices.

CO 5:Develop an understanding regarding the process of incorporation of business entities in India and abroad, compliances, initial registrations and licenses in various types of industries.

CO 6:Contribute effectively in course – specific interaction.

Approach in

teaching: Interactive Lectures, Discussions, Tutorials, Problem solving sessions, Presentations

 

 

Learning activities for the students: Self-learning assignments, Case Study Analysis, Presentations, Group Discussions

 

Continuous Assessment Test, Semester End Examinations, Quiz, Assignments, Class Presentations, Individual and group projects.

 

12.00
Unit I: 
Strategic selection and formation of business entities

Selection of Business Organization

  • ·       Key features of various Business Organisations and issues in choosing business organisation including policy matters,
  • ·       identification of location, tax implications and other relevant aspects.

Corporate Entities

  • ·       Companies: Types of Corporate Business Entities, Private Company, Public Company, One Person Company, Nidhi, Section 8 Company, Producer Company, Foreign Company,
  • ·       Drafting of Incorporation Documents,
  • Memorandum of Association and Articles of Association, Incorporation 
12.00
Unit II: 
Enterpreneurial Framework in case of LLP, Start up and MSME

Limited Liability Partnership:

  • ·       Concept of LLP, Formation and Registration,
  • ·       LLP Agreement,
  • ·       Alteration in LLP Agreement,
  • ·       Annual and Event Based Compliances.

Startups and its Registration:

  • ·       Start-up India Policy, Registration Process, Benefits and other Government Policies,
  • ·       Different types of capital - Seed Capital, Venture Capital, Private Equity, Angel Investor, Entrepreneurship,
  • ·       Case Studies on Unicorn.

Micro, Small and Medium Enterprises:

  • Classification of Enterprises, Memorandum,
  • Measures for promotion and development
12.00
Unit III: 
Exploring entity conversions and non corporate structures

Conversion of Business Entities:

  • Conversion of private company into public company and vice versa,

  • Conversion of Section 8 company into other kind of Company,

  • Conversion of Company into LLP and vice versa,

  • Conversion of OPC to other type of company and vice versa,

  • Companies authorised to registered under Chapter XXI of the Companies Act, 2013,

  • Information Memorandum (IEM); State Level Approval from the respective State Industrial Department.

Non-Corporate Entities:

  • Partnership, Hindu Undivided Family, Sole Proprietorship, Multi State Co-operative Society, Trust and Society, Formation and registration,

 

12.00
Unit IV: 
National and International Ventures

Financial Services Organization:

  • NBFCs, Housing Finance Company,

  • Asset Reconstruction Company, Micro Finance Institutions (MFIs),

  • Nidhi, Payment Banks, Mudra Bank, Registration, Chit Funds.

Business Collaborations:

  • Foreign Collaborations,

  • Joint Venture,

  • Special Purpose Vehicle.

Setting up of Branch Office/ Liaison Office/ Wholly owned Subsidiary by Foreign Company:

  • Formation and

  • Registration.

 

12.00
Unit V: 
Global Business expansion

Setting up of Business outside India and Issue Relating Thereto:

  • Issues in choosing location,
  • Structure and the processes of incorporation of business entities in UK, USA, Canada and Australia

Identifying laws applicable to various Industries and their initial compliances:

  • Compliance of industry specific laws applicable to an entity at the time of setting up of the enterprise.

Various Initial Registrations and Licenses:

  • Mandatory Registration – PAN / TAN l GST Registration, Shops & Establishments,
  • Additional Registration / License - ESI/PF, Pollution, Other registration as per requirement of sector, IE Code, FSSAI, Telecom; I & B,
  • Industrial License, Industrial Entrepreneurs Memorandum (IEM), Activities specific approvals / permissions / licenses, Environmental & Pollution clearances, Sectoral approvals / permissions / licenses, State Level Approval from the respective State Industrial Department.

 

 

Essential Readings: 
  • Study Material Published by ICSI

 

References: 

Suggested Readings:

  • Micro, Small and Medium Enterprises-Indian Institute of Banking & Finance(IIBF)
  • Before you Start Up – Pankaj Goyal
  • The Manual for Indian Starts-ups – Vijaya Kumar Lvaturi and Meena Ganesh

 

E- Content:

                        

 

 

Academic Year: 
2025-2026
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