dept. of commerce - patkai christian college · 2018-04-04 · dept. of commerce course structure...

Patkai Christian College 1

DEPT. OF COMMERCE COURSE STRUCTURE AND DISTRIBUTION OF MARKS (GENERAL & HONOURS)

(Revised from 2013)

B. COM. HONOURS IN ACCOUNTING AND FINANCE

Semester – I

Course Code Course Title Marks Credit

ENG(P&H)- 111 Language Skills, Composition &

Grammar and Usages 100 3 Pass Course

BEC(P&H) - 102 Business Economics 100 4 Pass Course

BLW(P&H)- 103 Business Law 100 4 Pass Course

FAC(P&H) - 104 Financial Accounting-I 100 4 Pass Course

FMO(H) - 105 Financial Market Operation 100 5 Honours

Semester - II


ENG(P&H)- 112 Poetry, Prose, Short Stories and Drama 100 3 Pass Course

CLW(P&H) - 202 Company Law 100 4 Pass Course

PRM(P&H)- 203 Principles of Management 100 4 Pass Course

FAC(P&H)- 204 Financial Accounting-II 100 4 Pass Course

FMN(H) - 205 Financial Management

100 5 Honours

Semester - III


AEG(P&H) 215 Poetry and Drama 100 3 Pass Course

HRE(P&H) 234 Human Rights Education 100 3 Pass Course

BMC(P&H) – 302 Business Mathematics & Computer

in Accounting

100 4 Pass Course

ENT(P&H) – 303 Fundamental of Entrepreneurship 100 4 Pass Course

CRA(P&H) - 304 Corporate Accounting 100 4 Pass Course

IDT (H) -305 Indirect Taxes 100 5 Honours

Semester - IV


AEG(P&H)- 216 Fiction, Language Skills and

Composition 100 3 Pass Course

BEN(P&H) - 402 Business Environment 100 4 Pass Course

AMD(P&H) – 403 Accounting for Managerial

Decision

100 4 Pass Course

ORB(P&H) - 404 Organisational Behaviour

100 4 Pass Course

AFA(H)- 405 Advanced Financial Accounting 100 5 Honours


Semester - V


EVS(P&H)- 501 Environmental Studies 100 3 Pass Course

BNK(P&H) - 502 Indian Banking System 100 4 Pass Course

AUD(P&H)- 503 Auditing 100 4 Pass Course

CAC(P&H) - 504 Cost accounting 100 4 Pass Course

PPC(H) - 505 Project Planning and Control 100 5 Honours

Semester – VI


PAD(P&H)-601 Public Administration 100 3 Pass Course

BST(P&H) - 602 Business statistics 100 4 Pass Course

INT(P&H) - 603 Income tax Law and

Practice

100 4 Pass Course

AAD(P&H)-604 Advanced Auditing 100 4 Pass Course

CMA(H) - 605 Advanced Cost and

Management Accounting

100 5 Honours


SEMESTER-I

Course Title: Language Skills, Composition & Grammar and Usages

Course Code:

A) Language Skills : Reading, listening, writing, speaking.

B) Grammar and Usages :

1. Vocabulary: What is a word? Types of word, word formation, use of suffix and prefix,

vocabulary acquisition, word substitution, synonym and antonym, use of dictionary

and thesaurus.

2. Sentence and its structure: Types of sentence, sentence formation and the

grammatical rules that govern it.

3. Parts of Speech: Noun (Types of Noun), Pronoun, Verb (regular, irregular and Phrasal

verbs), Adjective (Types of Adjective), Adverb, Prepositions, Conjunctions and

Interjection. Modals, Gerund, Modifiers and Determiners.

4. Use of Articles

5. Tense and Sentence Structure: Tense and Agreement

6. Transformation of Sentences: Positive, Negative and Interrogative sentences

7. Correction of errors

8. Composing dialogues

C) Editing : Drafts, written materials for different purposes, proof reading and making

corrections

D) Commercial Correspondence: Application for a Situation, Sales Letter, Trade Enquiry,

Trade Order


SEMESTER - 1

COURSE CODE: BEC (P&H) 102 TOTAL MARKS: 100

COURSE TITLE: BUSINESS ECONOMICS CREDIT: 4

COURSE INPUTS:

UNIT I : Introduction: Inflation, Deflation and Reflation; Causes and effects

of inflation; Objectives of the firm: Profit Maximization Theory, Growth

Maximization Theory, Baumol’s Sales or Revenue Maximization Theory.

UNIT II: Elasticity of Demand: Concept and measurement of elasticity of

demand; Types of Elasticity of Demand; Determinants and Importance of

Elasticity of Demand.

UNIT III: Production Function and Theory of Costs: Production Function:

Law of Variable proportions; Economic Regions and optimum factor

combination; Expansion path; Returns to scale; Internal and external

economies and diseconomies; Ridge lines.

Theory of Cost: Short-run and Long-run cost curves: Traditional and Modern

approaches.

UNIT IV: Market Structure: Perfect Competition: Equilibrium of firm and

Industry; Price and output determination. Monopoly: Price determination

under monopoly firm; Price discrimination, Degrees of price discrimination.

Monopolistics Competition: Meaning and characteristics; Price and output

determination under monopolistic competition. Oligopoly: Characteristics,

indeterminate pricing and output; Classical models of oligopoly; Price

leadership; Collusive oligopoly; Kinked demand curve.

UNIT V: Factor Pricing Determination: Marginal productivity theory and

demand for factors; Wage determination under perfect competition and

monopoly; Rent - Concept; Ricardian and Modern Theory, Quasi-rent;

Interest – Liquidity preference theory of interest; Profit: Concept; Gross and

Net profit.

SUGGESTED READINGS:

1. Koutsoyiannis, A. (1990), Modern Microeconomics, Macmillan.

2. Ahuja, H.L., Business Economics, S. Chand & Co, New Delhi.

3. Varian, H.R. (2000), Microeconomic Analysis: W.W. Norton, New York.

4. Richard G. Lipsey, An Introduction to Positive Economics, ELBS, Oxford.

5. Satya, R. Chakraborthy, Micro Economics, Allied Publishers, New Delhi.

6. Watson Donald S and Getz Molcom: Price Theory and its Uses; Khosla

Publishing House, New Delhi.

7. Nellis E. Parker: The Essence of Business Economics, Prentice Hall, New

Delhi.


BLW(P&H)-. 103 Business Law

Objective:

The Objective of this course is to provide a brief idea about the framework of Indian business

laws.

Course Inputs:

Unit – I:

Law of contract (1872): Nature of contract; offer and acceptance; capacity of parties to

contract; free consent; consideration; legality of object; agreement declared void;

performance of contract; discharge of contract; remedies for breach of contract; special

contracts; indemnity; guarantee; bailment and pledge; and agency.

Unit – II:

Sale of goods Act 1930: formation of contracts sale: goods and their classification, price;

conditions, and warranties; transfer of property in goods; performance of the contract of

sales; unpaid seller and his rights, sale by auction; hire purchase agreement.

Unit – III:

The partnership Act – Nature, test and types of partnership, partnership deed, rights and

liabilities of partners, registration, Dissolution.

Unit – IV:

Indian Negotiable instrument Act 1881. Meaning, Characteristics, types – promissory notes,

bills of exchange, cheques and competition Act.

Unit – V:

The consumer protection Act 1986: Salient features; Definition of consumer; Grievances

redressal machinery, Foreign Exchange Management Act 2000.

Suggested Reading:

1. Desai T.R. Indian Contract Act. Sale of good: Act and partnership Act. S.C. Sarkar &

Sons Pvt. Ltd., Kolkata.

2. Khergaam J.S. The Negotiable Instrument Act. N.M. Tripathi Pvt. Ltd., Mumbai

3. Singh Avtar: The Principles of Mercantile Law. Eastern Book Company, Luknow.

4. Kuchal M.C. Business law: Vikas publishing House, New Delhi.

5. Kapoor N.D. Business Law: Sultan Chand & Sons, New Delhi.


FAC(P&H)-104 FINANCIAL ACCOUNTING – I

Objective

To provide basic knowledge of accounting principles and their application in different

business situations.

Unit I: Introduction: meaning, concept and conventions, needs and objectives of

Accounting – characteristics of accounting principles, Generally Accepted

Accounting principles (GAAP) and their application.

Accounting standards – Needs/objectives and advantages, Accounting

standard in India (only outline)

Unit II: Accounting for joint venture and consignment (simple problems)

Unit III: Hire purchase and installment system: meaning, features, advantages and

disadvantages, accounting treatment.

Unit IV: Royalty Account: Definition of Royalty, minimum rent, shortworking, strikes

and lockouts, Accounting for royalty (sub-lease excluded).

Unit V: Accounting problems relating to Admission, Retirement, Death of a partner,

Dissolution (including Garner Vs Murry).

Suggested Readings:

1. Gupta R. L. and Radhaswamy M: Financial Accounting, Sultan Chand & Sons, New

Delhi.

2. Monga J. R. Ahuja Girish and Sehgal Ashok: Financial accounting, Mayur paper Back,

Noida.

3. Shukla M. C. Grewal T. S. and Gupta S. C.: Advanced Accounts, S. Chand & Co., New

Delhi.

4. Compendicem of statement and standards of accounting; The Institute of chartered

Accountants of India, New Delhi.

5. Agarwala A.I.I. Agarwala K. N. Higher Science of Accountancy; Kitab Mahal,

Allahabad.

6. Jain & Narang: Advanced accountancy, Ludhiana, Kalyani Publishers.

7. Advanced Accountacy by M. A. Arulanandum and K. S. Raman, Himalaya Publishing

House, Mumbai – 400004 (India).


FMO(H)-105– Financial Market Operation

Objective:

This course aims at acquainting the students with the working of financial

markets in India.

Unit – I: An over view of Financial Markets in India.

Money Markets- Indian Money Market, composition and structure; Call Money

Market; Treasury bills; Commercial paper & Certificate of Deposit; Discount

market; Recent trends in Indian Money Market.

Unit-II : Capital Market-New Issue Market, Secondary market

Stock Exchange, function and role –functionaries of stock exchange-listing

procedure; National Stock exchange and Over-the-Counter exchanges. Brokers,

Sub-broker Market maker, Jobbers, portfolio manager.

Unit-III :Securities Contract & Regulation Act

Power and function, Investor protection; Grievances concerning stock exchange

dealing and their removal; Grievances cell in stock exchange SEBI; Company Law

Board; press; Remedy through courts.

Unit-IV:Non- Bank Financial Intermediaries and Statutory Financial Organisations.

Insurance Companies, Unit Trust of India and Mutual Fund, Miscellaneous non-

banking Intermediaries.

Unit-V : Financial Services

Merchant Banking – Function & Roles, SEBI guidelines, Credit rating- Concept , types

& Function.

Suggested Readings

1. Financial Institution & Markets- L.M. Bhole

2. Banking in India; Panandikar S.G. & Mithani D. M

3. Banking theory & Practice; Shekhar & Shekhar.


SEMESTER-II Course Title: Poetry, Prose, Short Stories and Drama

Course Code:

A. Poetry

1. William Shakespeare : Sonnet 29

2. William Blake : Little Black Boy

3. John Keats : To Autumn

4. W.B Yeats : Sailing to Byzantium

5. Kamala Das : Punishment in Kindergarten

6. Lord Tennyson : Break, Break, Break

B. Prose

1. Lynne Doyle : Banking without Blarney

2. Raymond B. Fosdick : A layman looks at science

3. E. R. Braithwaite : Job Hunting

C. Short Stories

1. R.K.Narayan : Lawley Road

2. O’ Henry : The Romance of a busy Broker

3. Temsula Ao : The Pot Maker

D. Drama (one act play)

1. Anton Chekov : A Marriage Proposal

CLW(P&H)-202: Company Law

Objective:The objective of this course is to provide basic knowledge of the provisions of the

companies Act, along with relevant case law.

Unit – I : Corporate personality, kinds of companies’ promotion on and incorporation of

companies.

Unit – II: Memorandum of Association, Articles of association, Prospectus. Shares:

sharecapital, members, transfer and transmission.

Unit – III: Capital management – borrowing powers, mortgages and charges, debentures.

Unit – IV: Directors – Managing Director, whole time director. Company meetings –

kinds, quorum, voting, resolutions, minutes.

Unit – V: Majority powers and minority rights, prevention of oppression and

mismanagement. Winding up – kinds and conduct.

Suggested Readings:

1. Grower LCB: Principles of Modern Company Law. Stevens & Sons, London. 2. M.C. Kuchal: modern India company law Act: Wadhwa & Co. Nagpur. 3. Kapoor N.D.: Company Law – Sultan Chand & Sons., New Delhi. 4. Bagrial A.K. Company Law, Vikas Publishing House, New Delhi.


PRM(P&H)-203 Principles of Management

Objective

This course familiarizes the students with the basics of Principles of Management.

Course Inputs

Unit – I: Introduction Concept, Nature; process; and Significance of Management:

Managerial roles (Mintzberg); An Over view of functional areas of

management; Development of management thought; Classical and non-

classical system: Contingency approaches.

Unit – II: Planning: Concept, Process, and types. Decision making – concept and

process; Bound rationality; Management by objectives; corporate planning;

Environment analysis and diagnosis; Strategy formulation.

Unit – III: Organizing: Concept, Nature, process, and significance; Authority and

responsibility relationships; centralization and decentralization;

Departmentation; organization structure-forms and contingency factors.

Unit – IV: Motivation and leading people at work: motivation – concept; theories –

Maslow; Herzberg; McGregor, and Ouchi; Financial and non-financial

incentives.

Leadership – concept and leadership styles; Leadership theories

(Tannenbaum and Schimdt.): Likert’s system Management ; Communication

– nature, process, network, and barrier; Effective communication.

Unit – V: Managerial control: concept and process; Effective control system;

Techniques of control-Tradition and modern.

Recommended Books:

1) L.M. Prasad – Principles of Management, Sultan Chand & Sons, New Delhi.

2) Drucker Peter F: Management Challenges for the 21st

century: Butterworth Heimen,

Oxford.

3) Weihrich and Kootz, etal: Essentials of Management; Tata McGraw Hill, New Delhi.

4) Fred Luthans: Organizational Behaviour: McGraw Hill, New York.

5) Louis A. Allen: Management and organization; McGraw Hill. Tokyo.

6) Ansoff H.I: Corporate Strategy: McGraw Hill, New York.

7) Stoner and Freemen: Management: Prentice Hall, New Delhi.

8) Maslow Abraham: Motivation and personality: Harper & Row, New York, 1954.

9) Hersey Paul and Blanchard Kenneth: Management of organizational Behaviour –

Utilization the Human Resources: Prentice Hall of India, New Delhi

10) Ibancevish J. M. and Matleson M. T. organizational Behaviour & Management: Irwind

Homewood, Illinoise.


FAC(P&H). 204 FINANCIAL ACCOUNTING – II

Objective:

The objective of this course is to provide knowledge and develop skills in the construction of

accounts and specialized business entitles.

Course Inputs

Unit I: Business Income: measurement- concept and accounting application .Income

Concept and measurement; computation and measurement of cost, expenses,

capital and revenue. Application of Income, Analysis of changes in income.

Unit-II: Departmental Accounts.

Unit-III: Branch Accounts.(excluding foreign branches)

Unit-IV : (a) Inflation Accounting/Accounting for Price level changes.

Meaning, Approaches, merits, demerits and comparison with historical

approaches

(b) Accounting for self balancing & sectional balancing system.

Unit-V : Final Accounts – construction of trading ,manufacturing, profit and loss

accounts and balance sheet of sole proprietorship and partnership concerns.

Book recommended:

1. Jain & Narang company Accounts – Kalyani Publishing House, Ludhiana.

2. Gupta & R. L: Advanced Accounts Delhi, S. Chand.

3. Shukla & Greo: Advanced Accounts Delhi, S. Chand.

4. Chakravarti A: Advanced Accountancy Calcutta Oxford University, Press.

5. B.D. Agarwal: Financial Accounting – Advanced delhi – Pitamber Publishers.

6. Myer. J. N: Financial Statements Analysis, Englewood Cliff Prentice Hall.

7. Helfret E: Techniques of financial Analysis, Homewood, Richard D.


FMN(H)-205 Financial Management Objective: The objective of this course is to help students understand the conceptual framework of financial management. Course Inputs Unit – I

a. Financial Management, financial goals, Profit vs wealth maximization; financial functions – investment. Financing. And dividend decisions; Financial Planning.

b. Capital Budgeting; Nature of investment decisions. Investment evaluation criteria. Payback period. Accounting rate of return. Net present value. Internal rate of return profitability index; NPV and IRR comparison.

Unit –II Cost of capital; significance of cost of capital; Calculating cost of debt; preference shares. Equity capital. And retained earnings: combined (weighted) cost of capital.

Unit – III Operating and financial leverage: their measures; effects on profit. Analyzing alternate financial plans. Combined financial and operating leverage.

Unit – IV Capital structure: theories and dividend policies and determinants. Dividend policies: issues in dividend policies; walter’s model; Gordon’s model; M.M. Hypothesis. Forms of dividends and stability in dividends. Determinations.

Unit – V Management of working capital: Nature of working capital. Significance of working capital. Operating cycle and factors determining of working capital requirements; management of working capital-cash. Receivables. And inventories.

Suggested Readings:

1. Van Home J. C: Financial Management and policy; Prentice Hall of India. New Delhi. 2. Van Home J.C. Fundamentals of financial Management, Prentice Hall of India. New

Delhi. 3. Khan M.Y. and Jain P.K. financial management; text and problems; Tata McGraw

Hill. New Delhi. 4. Prasanna Chandra: Financial Management and theory and Prentice. Tata McGraw

Hill. New Delhi. 5. Pandey I.M: Financial Management: Vikas Publishing House. New Delhi. 6. Brigham E.F. Gapenski L.C. and Ehrhardt M. C. Financial Management – Theory and

Prentice; Harcourt College Publishers. Singapore. 7. Bhalla V. K: Modern working capital management. Anmol Pub. Delhi.


SEMESTER-III

ALTERNATIVE ENGLISH

Paper-I (3rd Semester)

Course Title: Poetry and Drama

Course Code:

1. Poetry

1. John Milton : On His Blindness

2. John Donne : Death be not proud

3. Alexander Pope : Essay on Man(Epistle II)

4. William Wordsworth : The Solitary Reaper

5. P.B Shelley : To the Night

6. Thomas Hardy : The Darkling Thrush

7. Mathew Arnold : To Marguerite

8. T.S Eliot : Journey of the Magi

2. Drama

William Shakespeare : As You Like It

BMCA (P&H) 302: Business Mathematics and Computer In Accounting

PART- A( 60 marks)

Objectives:

The objective of this paper is to enable the students to have such minimum knowledge of

mathematics and Computer as is to applicable to business and economic situation.

Unit I: Determinant: Determination of 2nd

& 3rd

order. Expansion of determinant by

Sarrus method, Minor and Co-factors of determinant, Solution of Linear

equation by Cramer’s Rule, Applied problems in business.

Unit II: Matrix: Meaning, types, operation of Matrices, Ad joint and Inverse of a

Matrix, Matrix Method, Applications to business problems.

Unit III: Differential Calculus: Concepts of function, limit and continuity, graphs of

functions, definition of derivative, rules of differentiation, second order

derivative, maximum and minimum of functions involving one variable only.

Application in solving business economic problems.


PART B ( 40 marks)

Unit IV: Computer Applications: Areas of computer applications, Component of

Computer, Classification of Computer, Basic explanation of different

operating system: DOS, WINDOWS and UNIX, Computer Languages, Binary

number system,

Unit V : Computer Networking and Internet :Basic concept of network, types of

computer networking, Network topologies, Network Operating system,

Network Hardware, Client/Server, technological foundation of Internet,

Protocols used in Internet, Application and drawback of Internet.

Suggested Reading: -

1. Prajagopalam, S.P, “Computer Application in Business”. Vikas Publishing House

Private, Limited.

2. Allen R. G. D.: Basic mathematics: Macmillan, New Delhi.

3. Kapoor, V. K.; Business Mathematics; Sultan Chand and Sons, Delhi

4. Soni, R. S.: Business Mathematics; Pitamber Publishing House.

5. Holden: Mathematics for Business and Economics; Macmillan India, New Delhi.

6. Agarwala Kamlesh. N. and Agarwala Deeksha: Business on the Net- Introduction to E-

Commerce.; Macmillan India, New Delhi.


ENT(P&H) - 303: Fundamentals of Entrepreneurship

Objective

It provides exposure to the students to the entrepreneurial culture and industrial growth so

as to preparing them to set up and manage their own business units.

Course Inputs

Unit I: Introduction: The entrepreneur; Definition; Emergence of entrepreneurial

class; Theories of entrepreneurship; Role of socio-economic environment;

characteristics of entrepreneur; leadership; Risk taking; Decision-making and

business planning.

Unit II: Promotion of Venture: Opportunities analysis; External environmental

analysis- economic, social, and technological; Competitive factors; and raising

of funds; Venture capital sources and documentation required.

Unit III: Setting up of a new plant : Project identification and selection, formulation

and appraisal, legal requirements for establishment of a new unit.

Unit IV: Entrepreneurial Development Programmes (EDP): EDP, their role, relevance,

and achievements; Role of Government in organizing EDPs; Critical

evaluation.

Unit V: Role of Entrepreneur: Role of an entrepreneur in economic growth as an

innovator, generation of employment opportunities, complimenting and

supplementing economic growth, bringing about social stability and balance

regional development of industries; Role in export promotion and import

substitution, forex earings, and augmenting and meeting local demand.

Suggested Readings

1. Tandon B.C: Environment and Entrepreneur; Chugh publications, Allahabad. 2. Siner A David: Entrepreneurial Megabuks; John Wiley and Sons, New York. 3. Srivastava S.B: A Practical Guide to Industrial Entrepreneurs; Sultan Chand & Sons,

New Delhi. 4. Prasanna Chandra: Project preparation, Appraisal, Implementation; Tata McGraw Hill,

New Delhi. 5. Pandey I.M: Venture Capital – The Indian Experience; Prentice Hall of India. 6. Holt: Entrepreneurship – New Venture Creation; Prentice Hall of India. 7. Dr S.S. Khanka: Entrepreneurial Development; S.Chand, New Delhi.


CRA(P&H)-304 CORPORATE ACCOUNTING – II

Objective:

The objective of this course is to provide knowledge and develop skills in the construction of

accounts

Course Inputs

Unit–I Introduction:

Accounting Theory – meaning, nature and objectives; Approaches to accounting

Theory, Roots of Accounting theory; Accounting as a Financial Information

system; History and developments of accounting theory.

Unit-II: Issue of equity shares, forfeitures and re-issue of forfeited shares, Issue of

Bonus shares.

Unit–III Preference share- Meaning Types, issue of preference shares and redemption of

preference shares, Issue and redemption of debentures.

Unit–IV Valuation of Goodwill and Shares.

Valuation of goodwill and shares: features, needs and factors affecting valuation

of Goodwill and shares, methods of valuation of goodwill and shares-

Accounting treatment

Unit-V Final accounts of companies

Final Accounts of company in the prescribed form with necessary adjustments.

(latest amendments).

Book recommended:



3. Maheswami S. N: Corporate Accounting, Vikas Publishing House, New Delhi.

4. Monga J. R. Ahuja Girish and Sehgal Ashok: Financial Accounting; Mayur paper Backs,

Noida.

5. Shukla M. C. Grewal T.S. and Gupta S. C. Advanced Accounts, S. Chand & Co., New

Delhi., Cincinnali, Ohio.

6. Basu & Das; Practice in Accountancy ,Rabindra Library, Kolkata.


IDT(H)-305: Indirect Taxes

Objective

This course aims imparting basic knowledge about major indirect taxes.

Course Inputs

Unit I

Central Excise: Nature and Scope of Central Excise; General procedures of Central

Excise; Clearance and excisable goods.

Unit II

Customs act 1962; Assessable Value; Baggage; Bill of Entry; Dutiable goods; Duty;

Exporter; Foreign going Vessel; Import Manifest, Importer; Prohibited goods,

Shipping bill, Bill of Lading; Export Manifest; Letter of Credit, Kinds of Duties – basic,

auxiliary, Basic of Levy. Prohibition of export of goods. Import of goods, - Free import

and restricted import. Type of import.

Unit III

Clearance procedure – For home consumption for warehousing, for re-export;

import by post. Prohibited exports against licensing; type of exports, export of Cargo,

export of baggage. Exports of Cargo by land, Sea and air routes.

Unit IV

Central Sales Tax: Nature and scope of Central Sales Tax Act(including latest

amendment) Sales/purchase in the course of imports and exports out of India.

Unit V

Exemption of subsequent Sales; determination of turnover. Concept of Sale or

purchase of goods in the course of central/State trading; Branch and Consignment

transfer; determination of turnover; deduction from turnover.

Suggested Reading:

1. Ahuja Girish and Gupta Ravi: Practical Approach to Income Tax, Wealth Tax and

central Sales Tax ( Problem and solutions with multiple choice questions); Bharat

Law House Pvt. Ltd, New Delhi.

2. Central Excise Act.

3. Custom Act.

4. Central Sales Tax Act.


SEMESTER-IV

Paper-II (4th Semester)

Course Title: Fiction, Language Skills and Composition

Course Code:

A. Fiction

1. G. Orwell : Animal Farm

2. R.K.Narayan : Sweet Vendor

B. Language Skills and Composition

Media Correspondence (news, report, etc)

C. Essay Writing

D. Précis Writing

COURSE CODE: BEN (P&H) 402 TOTAL MARKS: 100

COURSE TITLE: BUSINESS ENVIRONMENT CREDIT: 4

COURSE INPUTS:

UNIT I: Indian Business Environment: Concept, components and importance.

UNIT II: Economic Trends (overview): Savings and investment; Industry; Trade and

Balance of payments; Money; Finance.

UNIT III: Problems of growth: Unemployment; Poverty; Regional imbalances; Social

injustice; Parallel economy; Industrial sickness.

UNIT IV: Role of Government: Monetary and Fiscal policy; Industrial policy of 1948,

1956 and 1991; Industrial Licensing; Devaluation; Export- import policy;

Regulation of foreign investment; Collaborations in the light of recent changes;

New Economic Reforms: Liberalization, Privatization and Globalization.

UNIT V: Planning in India: Objectives ; Strategy; The current Five Year Plan: Major

policies; Resources allocation.

SUGGESTED READINGS:

1. Sundaram & Black : The International Business Environment; Prentice hall, New Delhi.

2. Agarwal, A.N : Indian Economy; Vikas Publishing House, Delhi.

3. Dutt, R. and Sundharam, K.P.M : Indian Economy; S. Chand, Delhi.

4. Misra, S.K and Puri V.K : Indian Economy; Himalaya Publishing House, New Delhi.

5. Khan Farooq, A : Business and Society; S. Chand, Delhi.

6 .Sengupta, N.K : Government and Business, Vikash Publishing House, New Delhi.

7. Swabara Islam : Business Environment, Taxman, New Delhi


AMD(P&H)-403 Accounting for Managerial Decision

Unit – I :- Introduction: -

Meaning, nature, characteristics and Importance of Management Accounting; Advantages

and limitation, Scope, Role and technique of Management Accounting, Financial Accounting

Vs Management Accounting, Cost Accounting Vs Management Accounting. Functions of

management accounting, management accounting and managerial decisions.

Unit – II :- Statement of changes in financial position

Fund flow and cash flow statement – meaning and definition: statement of changes of

financial position; estimation of working capital; preparation of fund flow and cash flow

statement (latest methods as per as applicable).

Unit – III :-Information System and Reporting to Management

Importance of Reporting, MIS-steps-level-objectives, Report-General principal,

forms, Classification, frequency, special reports

Unit – VI:-Decision making and Responsibility Accounting

Relevance of cost for decision making, product mix, make or buy decision – Responsibility

accounting.

Unit – V: Analysis and Interpretation of Financial Data:

Meaning and objectives of financial statement analysis; parties interested and limitation;

Ratio Analysis-Different modes of expressing ratios-Balance sheet ratio, revenue statement

ratios and composite ratio.

Suggested Reading: 1. Pandy, I. M.: Management Accounting, Vani Publication Delhi 2. Anthony, Robert: Management Accounting, Tarapore-Wala, Mumbai. 3. Lal, B. M. and I.C. Jain: Cost accounting: Principles And Practice, Prentice, Hall

Delhi. 4. R.K,Sharma & Shaski K Gupta: Management Accounting, Kalyani Publishers,

Ludhiana Delhi

5. S.N.Maheswarin – Management Accounting – Sultan Chand & Sons, New Delhi

6. R.S.N.Pillai & Bhagavathi – Management Accounting – S.Chand & Co. Ltd., New Delhi

7. Jain & Narang- Cost & Management Accounting.


OB(P&H)-404. Organizational Behaviour. Objective:

The objective of this Course is to help students understand the conceptual framework of organizational behavior.

Unit – I Organizational Behaviour:

Concept and significance, disciples contributing to OB. Relationship between management and organizational behavior, Foundations of OB, Human relation approach, OB models.

Unit – II Foundation of Individual Behaviour. Perceptions – Concept, Process, perceptual selectivity. Developing perceptual skills, managerial implications of perception.

Learning – concept, process and theory. Personality – concept, theories, personality and Behaviour. Unit – III Altitudes and transactional Analysis.

Altitudes – concept, sources of altitudes and beliefs, change of altitudes, altitudes and motivation. Transactional analysis – Concept, Ego States – life position, life scripts, stroking. Types of transactions – Basic Human hungers – Benefits of transactional analysis and limitations.

Unit – IV Organisational conflicts and change. Meaning – Functional and dysfunctional conflicts, types of conflicts and conflict management. Organisational change – concept, factors in organizational change, process of planned change, resistance to change, overcoming resistance to change.

Unit – V Organisational development. Concept, Process, OD interventions, sensitivity

training/T group, grid training, survey feedback, process consultation, team building.

Suggested Readings:

1. L. M. Prasad: organizational Behaviour sultan Chand & Sons. New Delhi

2. Rakesh Gupta: Organisational Behaviour Kitab Mahal. Allahabad.

3. Hersey and Blanchard: Management of original Behaviour. Prentice Hall of India, Private

Limited, New Delhi.


AFA(H) - 405- Advanced Financial Accounting (Honours)

Objectives

This course enables the students to develop awareness about the advanced study of

Financial Accounting

Unit- I : Amalgamation, absorption, Internal and external reconstruction.

Unit-II : Liquidation and insolvency.

Voluntary Liquidation of companies and Insolvency accounts: circumstances for

voluntary Liquidation of a company, order of disbursement of assets – preferential

payments, Liquidator’s remuneration, Liquidator’s final statement of account.

Concept of Insolvency; Lists to be prepared preferential creditors under insolvency

acts, preparation of statement of affairs and deficiency accounts.

Unit-III : Specialized Accounting.

Hotel Accounting , Farm Accounting and Double Accounts for electricity

Companies;

Unit–IV: Accounting of Banking and Insurance Companies

Preparation of Profit and Loss Accounts of Banks (under scheduled method) and

Balance Sheet (final Account). Preparation of Schedule regarding particulars of

advance (as amended up to date):

Preparation of revenue accounts of General Insurance companies and Life Insurance

companies. Balance sheet, ascertainment and distribution of profit or surplus by the

Life Insurance Companies.

Unit–V: Consolidated Balance Sheet of holding companies with subsidiaries.

Book recommended:



3. Maheswami S. N: Corporate Accounting, Vikas Publishing House, New Delhi.

4. Monga J. R. Ahuja Girish and Sehgal Ashok: Financial Accounting; Mayur paper Backs,

Noida.

5. Shukla M. C. Grewal T.S. and Gupta S. C. Advanced Accounts, S. Chand & Co., New

Delhi., Cincinnali, Ohio.

6. Basu and Das-Practice in Accountancy: Rabindra Library


SEMESTER-V

COURSE CODE: I B S (P&H) 502 TOTAL MARKS: 100

COURSE TITLE: INDIAN BANKING SYSTEM CREDIT: 4

COURSE INPUTS:

UNIT I: Introduction: Structure of Indian banking system and organization of

banks.

State Bank of India: Brief history; Objectives; Functions; Structure and

organization;

Working and progress.

UNIT II: Regional Rural and Co-operative banks in India: Functions; Role of

regional rural and Co-operative banks in rural India; Progress and

performance.

UNIT III: Banking Regulation Act, 1949: History; Social control; Banking

Regulation Act as applicable to banking companies and public sector banks;

Banking Regulation Act as applicable to Co-operative banks.

UNIT IV: Reserve bank of India: Objectives; Organization; Functions and

working;

Monetary policy; Credit control measures and their effectiveness.

UNIT V: Modern trend in Banking: Electronic banking; A T M; Credit cards;

Debit cards; Telephone banking; Door to door banking.

SUGGESTED READINGS:

1. Basu, A.K : Fundamentals of Banking- Theory and Practices; A.

Mukherjee and Co., Calcutta.

2. Sayers, R.S : Modern Banking; Oxford University Press.

3. Shekhar and Shekar : Banking Theory and Practice; Vikas

Publishing House, New Delhi.

4. Dekock : Central Banking; Crosby Lockwood Staples, London.

5. Tennan, M.L : Banking- Law Practice in India; Indian Law House,

New Delhi.

6. Panandikar S.G. and Mithani D.M: Banking in India; Orient

Longman.


AUD(P&H)-503 Auditing

Objective

This course aims at imparting knowledge about the principles and methods of auditing their

applications.

Course Inputs

Unit I: Introduction:

Meaning and Definition, objectives of Auditing, Advantages and Limitations

of Auditing. Basis of classification, Types of Audit – Continuous Audit,

Statutory Audit, Periodical Audit, Interim Audit, Management Audit, Cost

Audit, Tax Audit, Social Audit, Govt. Audit, Internal Audit.

Unit II : Audit Planning and Process:

Audit planning, Audit Programme, Audit Note Book, Audit Working Papers,

Test Checking, Routine checking, Audit files. Audit Sampling.

Unit III: Internal control and Internal check

Internal control – Meaning, Importance, Kinds of Internal Control. Evaluation

of Internal Control system, Internal check – Meaning, Objects, Advantages,

Limitation, Essential characteristics of Internal check system, Internal check

On cash receipts & payments.

Unit IV: Vouching and Verification:

Distinction between vouching and verification. Importance of Vouching,

duties of auditor in Vouching & verification. Verification of important items of

Assets and liabilities.

Unit V: Company Auditor:

Qualification, Appointment, Rights, duties, Liabilities and Removal.

Suggested Readings:

1. Dr. Vinod K. Singhamia – Direct Taxes (Law & Practice)

2. Dr. Kapil Singhamia – Direct Taxes, Taxmann

3. Dr. Girish Ahuja & Dr. Ravi Gupta – Income Tax, bharat Law House Pvt. Ltd.

4. P. Gupta – Auditing, Sahitya Bhawan, Agra.

5. A. K. Talukder – Modern Auditing, Amiya Prakashani, Sonitpur.

6. B. N. Tandon – Principles of auditing; S. Chand & Co, New Delhi.

7. T. R. Sharma – Auditing principles and problems; Shahitya Bhawan, Agra.

8. Gupta Kamal – Contemporary; S. Chan & Co, New Delhi.


CA(P&H)-504: COST ACCOUNTING

Objective:

This course exposes the students to the basic concept and tool used in cost Accounting.

Unit – I- Introduction

Nature and Scope of Cost Accounting, Cost concept, types of Cost, relating between cost

accounting and financial Accounting, Methods and techniques of costing. Classification of

Costs, Preparation of Cost sheet. Reconciliation of cost and financial Accounting

Unit – II- Accounting for Materials and labour

(i) Materials-Accounting for Materials, Levels of materials, EOQ, pricing of material

(Issue)

(ii) labour - labour turn over (meaning and nature), Causes and effects of labour turn

over idle time Methods of remuneration and incentives plans .

Unit – III Overheads

Classification of overheads-production, Administration, selling and Distribution overheads-

Allocation and apportionment of production overheads, Absorption of overheads-Methods.

(Machine Hour rate-for practical-simple problems)

Unit- IV Job, batch and contract costing.

Job costing – Features, advantages and disadvantages of Job costing. Batch Costing –

Nature and use of batch costing. Preparation of contract accounts(excluding exclausation

clause)

Unit–V Process Costing

Meaning and application of process costing Recording of costs under process costing,

normal and abnormal loss and abnormal gain. (Excluding inter process profit, joint and by

products and equivalent production)

Suggested Readings:

1. Arora M. N: Cost Accounting-Principles and Practice; Vikas, New Delhi.

2. Jain S. P. and Narang K.L: Cost Accounting; Kalyani New Delhi.

3. Sankar Prasad Basu and Monilal Das: Theory and Practice of Costing; Rabindra

Library ,Kolkata.

4. Tulsian P.C; Practical Costing: Vikas, New Delhi.

5. Maheshwari S. N: Advanced Problems and Solutions in Cost Accounting; Sultan

Chand, New Delhi.


PPC(H)-505: PROJECT PLANNING AND CONTROL.

Objective:

The objective of this course is to enable students learn the process and issues relating

to preparation, appraisal, review, and monitoring of projects.

PART – A- (70 marks)

Unit I Business Research Basics-Introduction to Business Research, Types of Research,

Research plan & design, collection of data, sampling-measurement of sampling

Techniques.

Unit II Identification of Investment Opportunities: Project ideas, screening of ideas;

Environment scanning and opportunity analysis; Government regulatory framework.

Unit III Market and Demand Analysis: Information required for market and demand

analysis; Sources of information- primary and secondary; Demand forecasting.

Unit IV Technical Analysis: Materials and inputs; Production technology; Product mix; Plant

location and layout; Selection of planed and equipment.

PART- B (30 marks)

PROJECT REPORT………………………………………………………. 30

Title of the Project:

The Student shall select the title of the project in consultation with the supervisor concerned of his/her College. Scheme of Marking at Practical Examination.

Project Report (power point presentation)……………………………….. 20

Viva Voce (Oral Examination): ………………………………………………….10

Examiners should ask five questions on each Practical and should allot 2 marks for

each question.

While asking the questions at viva voce, the Examiners should comply with following

Guidelines.

1) Questions related to Practicals completed by the student. 2) Questions related to practical application of the subject of the Practical. 3) Questions based on fundamental principles of Area covered in the Practical. 4) Questions about field visit made by the student for Practicals.

Suggested Reading:

1. Chandra,Prasanna:Project Preparation, Appraisal and Implementation, Tata McGraw

Hill, Delhi.

2. Pitale,R.L; Project Appraisal Techniques, Oxford and IBH.

3. Chaudhary,S: Project Management, Tata McGraw Hill, New Delhi.

4. Planning Commission: Manual for preparation of feasibility report.


SEMESTER-VI

PAD(P&H)- 601: Public Administration

Objective

The objective of this course is to familiarize the students with the public administration

Course Inputs

UnitI: Introduction –Meaning, Scope and significance of Public administration,

Evolution of public administration as a field of study, public administration-

politics and administration-public administration and law, theories of

administration.

Unit II: Public administration and private administration –public administration-

Chief executive- types of chief executives- legislature as board of Directors-

line – staff-Auxiliary Agencies- Departments-public corporations-Independent

regulatory commissions-Boards and Commissions-Field vs Head Quarters.

Unit III: Control over public administration.-legislative,executive,and judicial control,

professional ethics lokpal and lokayukta, administrative law

Unit IV: Personnel Administration: civil Services in developed and developing

countries, Recruitment- methods of recruitment, and agencies, training ,

promotion, service conditions.

Unit V: Financial administration: concept of budget, formulation and execution of

budget, Budget as tool of administration, accounts and audit.

Suggested readings:

1. Thagi. A.R.Principles of Public Administration.

2. A.Avasthi and S.R.Maheswari:Public Administration,Agra,Lakshmi,Narayan.

3. M.P.Sharma andB L Sadana:Public Administration theory and practice .Kitab Mahal

4 LD.White: Introduction to the study of Publication

5 Bhattacharya, Mohit,Public Administration, Kolkatta, world press.

6 Vishnoo Bhagwan and Vidya Bhushan, Atest book of Public Administration, New

Delhi, SChand.


COURSE CODE : BST (P&H) 602 TOTAL MARKS: 100

COURSE TITLE: BUSINESS STATISTICS CREDIT: 4

COURSE INPUTS:

UNIT I: Introduction: Statistics as a subject; Collection of Data; Classification and

Tabulation; Diagrammatic (bar diagram) and Graphic (histograms)

representation of statistical data.

UNIT II: Univariate Data and Bivariate Data: Analysis of Univariate data;

Construction of a frequency distribution; Concept of Central tendency and

Dispersion – their measures; Skewness , Moments and Kurtosis. Analysis of

Bivariate data: Correlation Analysis and Regression Analysis.

UNIT III: Index Number: Meaning, Types and Uses; Methods of constructing price

and quantity indices ( Simple and Aggregate); Tests of adequacy; Chain-base

index numbers; Base shifting, splicing and deflating; Problems in constructing

index numbers.

UNIT IV: Analysis of Time Series: Causes of variations in Time series data;

Components of Time series; Determination of trends – Moving averages

method and Method of least squares; Computation of seasonal – indices by

simple averages, ratio- to- trend, ratio-to-moving average and link relative

methods.

UNIT V: Probability: Concepts, theorems of probability (Addition and

Multiplication), Conditional probability, Mathematical expectation. Probability

Distribution, Binomial, Poisson and Normal distribution and their applications,

properties and fitting.

SUGGESTED READING:

1. Gupta, S.C and V.K. Kapoor (1993), Fundamentals of Applied Statistics, S.Chand and

Sons, New Delhi.

2. Speigal, M.R (1992), Theory and Problems of Statistics, McGraw Hill Book, London.

3. Gun, A.M., Gupta, M.K. & Dasgupta, B., Fundamentals of Statistics, Vol. I&II; World

PressPvt. Ltd.

4. Lewin and Rubin: Statistics for Management; Prentice Hall of India, New Delhi.

5. Hooda, R.P: Statistical Analysis with Business and Economics; Macmillan, New Delhi.

6. Gupta, S.P. (2007), Statistical Methods, S, Chand & Sons, New Delhi.


INT(P&H)- 603 Income Tax Law and Practice

Objective

It enables the students to know the basics of Income Tax Act and its implications.

Course Inputs

Unit I: Basic Concepts:

Income, Agricultural income, casual income, assessment year, previous year,

gross total income, total or net taxable income, person, tax evasion,

avoidance and tax planning

Residential status and tax incidence – income exempted from tax

Unit II: Computation of Taxable Income & Tax liability of Individual:

(a) Heads of income – Salaries, income from house

property(practical), profits & gains from business or profession,

capital, gains, income from other sources(theory only)

(b) Set off and carry forward of losses

Unit III: Tax Management:

(a) Tax Deduction at sources; Advance payment of tax refund of tax

(b) Tax Planning for individual

Unit IV: Appeals, Revisions and Advance Ruling:

(a) Appeals & Appellate authority

(b) Revisions by the commissioner of income tax

Unit V: Income Tax authorities:

(a) Central Board of Direct Taxes & other authorities

(b) Powers, Functions of income tax authorities

Suggested Readings:

1) Singhamia, V.K: Student’s Guide to Income Tax, Laxman, Delhi

2) Prasad, Bhagwati: Income Tax Law & Practice, Wiley Publication, New Delhi

3) Dinker Pagare: Income Tax Law & Practice, Sultan Chand & Sons, New Delhi

4) Meneotra, H.C.: Income Tax Law & Accounts; Sahitya Bhawan, Agra.

5) Dr. Girish Ahuja, Dr. Ravi Gupta: Systematic Approach to Income Tax, Bharat Law

House Pvt. Ltd.


AAD(H)-604 : ADVANCED AUDITING

Objective:

This course aims at imparting knowledge about the advanced methods of auditing and there

applications.

Unit- I: Audit of Limited Companies:

Inspection of documents, Books and Registers.Audit of Preliminary expanses,

profit prior to incorporation, public deposits, managerial remunerations,

share capital, Divisible profits and dividends- meaning, provisions of

Companies act in regard to declaration and payment of dividend. Auditor’s

duties as regards to divisible profits.

Unit-II: Special Audit and investigation:

Audit of Banking Companies and insurance Companies. Investigation-

Meaning, types, Distinction between investigation and Audit, investigation

when fraud is suspected, investigation when running a business is proposed

to be purchased, Investigation on behalf of a Bank intending to sanction a

loan to a concern, investigation under companies Act 1956.

Unit-III: Audit of public accounts and Government Accounts:

Legislature and financial control over revenue and expenditure of

Government Funds, Consolidation fund- Public Account and Contingency

funds: CAG of India-Appointment, Duties and Powers, audit functions by CAG.

Unit-IV: Auditing in an EDP Environment

Approach to computer auditing, Types of computer system, characteristics of

an EDP Environment, Approach to auditing in an EDP Environment, Internal

controls in an EDP Environment.

Unit-V: Professional conduct and ethics:

Provisions of Chartered accountants Acts 1949- Management council,

Standing Committee, membership: Professional misconduct and

negligence/ procedure of an enquiry.

Suggested Readings: -

1. O.P. Gupta- Auditing, Sahitya Bhawan, Agra

2. A. K. Talukdar- Modern Auditing, Amiya Prakashani, Sonitpur

3. B. N. Tandon- Principles of Auditing: S. Chand and Co. New Delhi.

4. T.R. Sharma- Auditing Principles and problems: Sahitya Bhawan Agra.

5. Gupta Kamal- Contemporary Auditing: S. Chand and Co., New Delhi.


CMA(H) 605: ADVANCED COST AND MANAGEMENT ACCOUNTING.

Objectives:

This course exposes the students to the basic concepts and tools used in cost and

management accounting.

Course inputs

Unit–I Introduction:

Nature and scope of cost and management accounting – management accounting

v/s financial and cost accounting – functions of cost and management accounting –

cost concepts and classification of costs – concepts of cost and management audit

– cost sheet. Reconciliation of cost and financial Accounting

Unit–II Operating Costing

Objectives, concepts of operating costing, Transport costing-objectives,

composition of costs, collection of costs, Ascertainment of costs.

Unit–III Marginal Costing and Break – Even analysis:

Meaning, Advantages, disadvantages of marginal costing: applications of marginal

costing for managerial decisions; Break-Even analysis – Meaning, Utility/Uses and

Assumptions of BEA; calculation of BEP, MOS, etc. Decision package.

Unit–IV Standard costing and Variance Analysis

Meaning of standard cost and standard costing;Advantages and application;

Varience Analysis – material, labour and overhead.

Unit–V Budget and Budgetary Control

Budgeting for profit planning and control: Meaning of budget and budgetary

control; objectives, merits and limitations; Types of budgets, fixed and flexible

budgeting: Zero Base Budgeting; & performance Budgeting, Transfer pricing.

Reference:

(1) Bhabatosh Banerjee, cost Accounting (Theory & Practice) PHI Learning private Ltd.

New Delhi.

(2) Hinsorani, Ramanathan, Grewal, Management Accounting Sultan Chand & Sons, New

Delhi.

(3) Jain S. P. and Narang K.L: Cost Accounting; Kalyani New Delhi.

(4) Khan M. Y. and Jain P.K: Management Accounting; Tata McGraw Hill.

(5) Kalpan R.S. and Atkinson A. A: Advanced Management Accounting; Prentice India

International.


ENVIRONMENTAL STUDIES

Course code: ENV (P&H) 201 Marks: 30 + 70 Course title: Environmental Studies Credits: 5

UNIT 1: THE MULTIDISCIPLINARY NATURE OF ENVIRONMENTAL

STUDIES

a. DEFINITION, SCOPE AND IMPORTANCE b. NEED FOR PUBLIC AWARENESS

UNIT 2: NATURAL RESOURCES

a. INTRODUCTION b. RENEWABLE AND NON-RENEWABLE RESOURCES

i. Natural resources and associated problems

ii. Non-renewable resources

iii. Renewable resources

c. Forest Resources: Use and over-exploitation, deforestation, case studies;

Timber extraction, mining, dams and their effects on forests and tribal

people.

d. Water Resources: Use and over-utilisation of surface and ground water,

floods, drought, conflicts over water, dams – benefits and problems.

e. Food Resources: World food problems, Changes in land use by agriculture

and grazing, Effects of modern agriculture, Fertilizer/ pesticide problems,

Water logging and salinity.

f. Energy Resources: Increasing energy needs, Renewable/ non renewable,

Use of Alternate energy sources, Case studies

g. ROLE OF AN INDIVIDUAL IN CONSERVATION OF NATURAL RESOURCES

UNIT 3: ECOSYSTEMS

a. CONCEPT OF AN ECOSYSTEM i. Understanding ecosystems

ii. Ecosystem degradation

iii. Resource utilisation

b. STRUCTURE & FUNCTION OF ECOSYSTEM


c. PRODUCER, CONSUMER & DECOMPOSER d. ENERGY FLOW IN THE ECOSYSTEM

i. The water cycle

ii. The Carbon cycle

iii. The Oxygen cycle

iv. The energy cycle

e. ECOLOGICAL SUCCESSION f. FOOD CHAIN, FOOD WEB & ECOLOGICAL PYRAMIDS

i. The food chains

ii. The food webs

iii. The ecological pyramids

UNIT 4: BIODIVERSITY AND ITS CONSERVATION

a. INTRODUCTION – DEFINITION: GENETIC, SPECIES, ECOSYSTEM DIVERSITY

i. Genetic diversity

ii. Species diversity

iii. Ecosystem diversity

b. BIOGEOGRAPHIC CLASSIFICATION OF INDIA c. INDIA AS A MEGA DIVERSITY NATION d. HOTSPOTS OF BIODIVERSITY e. THREATS TO BIODIVERSITY: HABITAT LOSS, POACHING OF WILDLIFE, MAN-WILDLIFE CONFLICTS f. CONSERVATION OF BIODIVERSITY: IN-SITU AND EX-SITU

i. In-situ conservation

ii. Ex-situ conservation


UNIT 5: ENVIRONMENTAL POLLUTION

a. DEFINITION b. CAUSES, EFFECTS AND CONTROL MEASURES OF:

i. Air Pollution

ii. Water Pollution

iii. Soil Pollution

iv. Noise Pollution

v. Nuclear hazards

c. SOLID WASTE MANAGEMENT : Causes, effects & control measures. d. POLLUTION CASE STUDIES e. DISASTER MANAGEMENT: EARTHQUAKES, LANDSLIDES

UNIT 6: SOCIAL ISSUES AND THE ENVIRONMENT

a. FROM UNSUSTAINABLE TO SUSTAINABLE DEVELOPMENT b. WATER CONSERVATION, RAIN WATER HARVESTING, WATERSHED MANAGEMENT

i. Water conservation

ii. Rain water harvesting

iii. Watershed management

c. ENVIRONMENTAL ETHICS: ISSUES AND POSSIBLE SOLUTIONS i. Resource consumption patterns and the need for their equitable

utilisation

ii. Preserving resources for future generations

iii. The rights of animals

d. CLIMATE CHANGE, GLOBAL WARMING, ACID RAIN, OZONE LAYER DEPLETION, CASE STUDIES

i. Climate change

ii. Global warming

iii. Acid rain

iv. Ozone layer depletion

e. CONSUMERISM AND WASTE PRODUCTS f. ENVIRONMENT PROTECTION ACT g. AIR (PREVENTION AND CONTROL OF POLLUTION) ACT h. WATER (PREVENTION AND CONTROL OF POLLUTION) ACT i. WILDLIFE PROTECTION ACT


J. FOREST CONSERVATION ACT

UNIT 7: HUMAN POPULATION AND THE ENVIRONMENT

a. POPULATION GROWTH, VARIATION AMONG NATIONS i. Global population growth

b. ENVIRONMENTAL AND HUMAN HEALTH i. Environmental health

ii. Climate and health

iii. Infectious diseases

iv. Water-related diseases

v. Risks due to chemicals in food

vi. Cancer and environment

c. HIV/AIDS

UNIT 8: FIELD WORK (Any one)

a. VISITS TO A LOCAL AREA TO DOCUMENT ENVIRONMENTAL ASSETS, RIVER/FOREST/ GRASSLANDS/HILL/MOUNTAIN b. VISITS TO A LOCAL POLLUTED SITE c. STUDY OF COMMON PLANTS, INSECTS, BIRDS d. STUDY OF SIMPLE ECOSYSTEMS Suggested Reading: Textbook of Environmental Studies for Undergraduate Courses -by Erach Bharucha for UGC, University Press.


BIBLICAL ST

dept. of commerce - patkai christian college · 2018-04-04 · dept. of commerce course structure...

Documents