Bachelor of Commerce (Honours)         Programme Code: BCH       Duration – 3 Years Full Time          Programme Structure...
PREAMBLEAmity University aims to achieve academic excellence by providing multi-faceted educationto students and encourage...
PROGRAMME STRUCTUREFIRST YEAR Course                 Course Title                  Lecture     Tutorial    Practical    To...
BCH 345     GermanBCH 346     SpanishBCH 347     JapaneseBCH 348     ChineseBCH 350     Summer Internship (Evaluation)    ...
Curriculum & Scheme of Examination                BUSINESS ORGANIZATION AND MANAGEMENTCourse Code:               BCH 101  ...
•   Basu, “Business Organisation and management”, Tata Mcgraw Hill, New Delhi•   M.C. Shukla: Business Organisation & Mana...
FINANCIAL ACCOUNTINGCourse Code:                BCH 102                                                        Credit Unit...
MICROECONOMIC THEORY AND APPLICATIONS - ICourse Code:               BCH 103                                               ...
BUSINESS MATHEMATICSCourse Code:               BCH 104                                                         Credit Unit...
COMPUTER APPLICATIONS IN BUSINESSCourse Code:              BCH 105                                                      Cr...
•   “Power Point Presentation” – Aptech Computer Education.•   Malhotra, Computer Applications in Business•   Rajaraman V,...
BUSINESS AND ECONOMIC LAWSCourse Code:               BCH 106                                                          Cred...
ENVIRONMENTAL STUDIESCourse Code:               BCH 107                                                          Credit Un...
a. Air pollution     b. Water pollution     c. Soil pollution     d. Marine pollution     e. Noise pollution     f. Therma...
•   Hawkins R.E., Encyclopedia of Indian Natural History, Bombay Natural History Society, Bombay (R)•   Heywood, V.H & Was...
INDIAN HISTORYCourse Code:               BCH 108                                                         Credit Units: 04C...
•   Rao, M.S.A., Social Movements in India Vol-I and Vol-II.•   Robert, P.E., History of India (Hindi Edition also availab...
MATHEMATICSCourse Code:               BCH 109                                                          Credit Units: 04Cou...
DEMOCRACY AND GOVERNANCE IN INDIACourse Code:                BCH 110                                                      ...
PSYCHOLOGY AND ETHICSCourse Code:              BCH 111                                                         Credit Unit...
ENGLISHCourse Code:               BCH 140                                                        Credit Units: 03Course Ob...
Text & References:•   Madhulika Jha, Echoes, Orient Long Man•   Ramon & Prakash, Business Communication, Oxford.•   Sydney...
BEHAVIOURAL SCIENCE – I & IICourse Code:               BCH 143                                                     Credit ...
Course Contents:Module I: Thinking as a tool for Problem SolvingWhat is thinking: The Mind/Brain/BehaviourThinking skillsC...
FRENCH – I & IICourse Code:                BCH 144                                                           Credit Units:...
i) prendre un rendez-vous/ accepter et confirmer/ annuler                                    ii) inviter/accepter/refuser ...
GERMAN – I & IICourse Code:                BCH 145                                                            Credit Units...
GERMAN – IICourse Objective:To enable the students to converse, read and write in the language with the help of the basic ...
SPANISH – I & IICourse Code:              BCH 146                                                        Credit Units: 04 ...
Module VWriting/speaking essays like my friend, my house, my school/institution, myself….descriptions of people,objects et...
JAPANESE – I & IICourse Code:                BCH 147                                                    Credit Units: 04  ...
Module III: Terms used for instructionsNo parking, no smoking etc.Module IV: AdverbsDifferent adverbial expression.Module ...
CHINESE – I & IICourse Code:              BCH 148                                                       Credit Units: 04  ...
tone, it mean horse and “ma” with the first tone is Mother. The course aims at familiarizing the student with thebasic asp...
•     “Elementary Chinese Reader Part I” Lesson 11-20                                 CORPORATE ACCOUNTINGCourse Code:    ...
Text & References:•   S.N. Maheswari, Financial Accounting•   Narayanaswamy, Financial Accounting•   SP Iyengar, Advanced ...
COST ACCOUNTINGCourse Code:              BCH 202                                                        Credit Units: 06Co...
MICROECONOMIC THEORY AND APPLICATIONS – IICourse Code:              BCH 203                                               ...
STATISTICAL METHODS IN RESEARCHCourse Code:               BCH 204                                                         ...
CORPORATE LAWSCourse Code:               BCH 205                                                     Credit Units: 06Cours...
INCOME TAX LAW AND PRACTICECourse Code:               BCH 206                                                        Credi...
E - COMMERCECourse Code:               BCH 207                                                          Credit Units: 05Co...
AUDITINGCourse Code:               BCH 208                                                           Credit Units: 06Cours...
COMMUNICATION SKILLS – I & IICourse Code:              BCH 241                                                      Credit...
B.+com+(h) syllabi 2011
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  1. 1. Bachelor of Commerce (Honours) Programme Code: BCH Duration – 3 Years Full Time Programme Structure and Curriculum & Scheme of Examination 2011AMITY UNIVERSITY UTTAR PRADESH GAUTAM BUDDHA NAGAR
  2. 2. PREAMBLEAmity University aims to achieve academic excellence by providing multi-faceted educationto students and encourage them to reach the pinnacle of success. The University has designeda system that would provide rigorous academic programme with necessary skills to enablethem to excel in their careers.This booklet contains the Programme Structure, the Detailed Curriculum and the Scheme ofExamination. The Programme Structure includes the courses (Core and Elective), arrangedsemester wise. The importance of each course is defined in terms of credits attached to it. Thecredit units attached to each course has been further defined in terms of contact hours i.e.Lecture Hours (L), Tutorial Hours (T), Practical Hours (P). Towards earning credits in termsof contact hours, 1 Lecture and 1 Tutorial per week are rated as 1 credit each and 2 Practicalhours per week are rated as 1 credit. Thus, for example, an L-T-P structure of 3-0-0 will have3 credits, 3-1-0 will have 4 credits, and 3-1-2 will have 5 credits.The Curriculum and Scheme of Examination of each course includes the course objectives,course contents, scheme of examination and the list of text and references. The scheme ofexamination defines the various components of evaluation and the weightage attached to eachcomponent. The different codes used for the components of evaluation and the weightageattached to them are:Components Codes Weightage (%)Case Discussion/ Presentation/ Analysis C 05 - 10Home Assignment H 05 - 10Project P 05 - 10Seminar S 05 - 10Viva V 05 - 10Quiz Q 05 - 10Class Test CT 10 - 15Attendance A 05End Semester Examination EE 70It is hoped that it will help the students study in a planned and a structured manner andpromote effective learning. Wishing you an intellectually stimulating stay at AmityUniversity.July, 2011
  3. 3. PROGRAMME STRUCTUREFIRST YEAR Course Course Title Lecture Tutorial Practical Total Page Code (L) Hours (T) Hours (P) Hours Credits No. Per Week Per Week Per WeekBCH 101 Business Organization & Management 2 1 - 6BCH 102 Financial Accounting 2 1 - 6BCH 103 Microeconomic Theory & Applications - I 2 1 - 6BCH 104 Business Mathematics 2 1 - 6BCH 105 Computer Applications in Business 2 - 2 6BCH 106 Business & Economic Laws 2 1 - 6BCH 107 Environmental Studies 2 - - 4 Select any one of the following: 1 1 - 4BCH 108 • Indian HistoryBCH 109 • MathematicsBCH 110 • Democracy & Governance in IndiaBCH 111 Psychology & Ethics 2 1 - 6BCH 140 English 1 - - 3BCH 143 Behavioural Science – I & II 1 - - 2 Foreign Language - I & II 2 - - 4BCH 144 FrenchBCH 145 GermanBCH 146 SpanishBCH 147 JapaneseBCH 148 Chinese TOTAL 59TERM PAPERSECOND YEARBCH 201 Corporate Accounting 2 1 - 6BCH 202 Cost Accounting 2 1 - 6BCH 203 Microeconomic Theory & Applications - II 2 1 - 6BCH 204 Statistical Methods in Research 2 1 - 6BCH 205 Corporate Laws 2 1 6BCH 206 Income Tax Law & Practice 2 1 - 6BCH 207 E-Commerce 2 - 1 5BCH 208 Auditing 2 1 - 6BCH 241 Communication Skills - I & II 1 - - 2BCH 243 Behavioural Science – III & IV 1 - - 2 Foreign Language – III & IV 2 - - 4BCH 244 FrenchBCH 245 GermanBCH 246 SpanishBCH 247 JapaneseBCH 248 ChineseBCH 230 Term Paper (Evaluation) - - - 3 TOTAL 58SUMMER INTERNSHIP – 8 – 10 WEEKSTHIRD YEARBCH 301 Management Accounting 2 1 - 6BCH 302 Macro Economics 2 - - 4BCH 303 Indian Economy – Performance & Policies 2 - - 4BCH 304 Operations Research 2 - - 4BCH 305 Analytical Skill Building 1 - - 2BCH 341 Communication Skills - III & IV 1 - - 2BCH 343 Behavioural Science – V & VI 1 - - 2 Foreign Language - V & VI 2 - - 4BCH 344 French
  4. 4. BCH 345 GermanBCH 346 SpanishBCH 347 JapaneseBCH 348 ChineseBCH 350 Summer Internship (Evaluation) - - - 6BCH 355 Dissertation - - - 9Any four courses from following four groups (not more than two courses from a group)GROUP 1BCH 306 Financial Management 2 - - 4BCH 307 Fundamentals of Investment 2 - - 4BCH 308 Financial Markets, Institutions & Financial 2 - - 4 ServicesBCH 309 Insurance & Risk Management 2 - - 4GROUP 2BCH 310 Principles of Marketing 2 - - 4BCH 311 International Business 2 - - 4BCH 312 Advertising & Personal Selling 2 - - 4BCH 313 Service Marketing 2 - - 4GROUP 3BCH 314 Human Resource Management 2 - - 4BCH 315 Compensation Management 2 - - 4BCH 316 Industrial Relations & Labour Laws 2 - - 4BCH 317 Human Resource Accounting 2 - - 4GROUP 4BCH 318 Corporate Tax Planning 2 - - 4BCH 319 Computerized Accounting System 2 - - 4BCH 365 Business Data Processing 2 - - 4BCH 366 Comparative Accounting Systems 2 - - 4 TOTAL 59
  5. 5. Curriculum & Scheme of Examination BUSINESS ORGANIZATION AND MANAGEMENTCourse Code: BCH 101 Credit Units: 06Course Objective:This course aims to provide students with an understanding of the principles and practices of organisation andmanagement. This course enables students to understand the fundamental management theories and theirevolution, identify the elements of the organizational environments, manage resources and develop the ability tomake sound decision within an organization.Course Contents:Module IIntroduction to business - Business activities - Characteristics - Objectives - Business as a system - IndianBusiness environment - SWOT Analysis (Strength, Weakness, Opportunities, Threats) Entrepreneurialopportunities in contemporary business environment: Network marketing, franchising, BPO, E-commerce andM-commerce.Module IIBusiness firms - Forms of organisation - sole proprietors, Partnership, Joint-Hindu family, Joint stock Company,Co-operative organisations - Public Enterprises.Module IIIBusiness organisation - basic concepts; components; structural design - production, marketing, Human ResourceDevelopment and finance functions; differentiation and integrationModule IV: ManagementIntroduction - Meaning, nature and characteristics of Management - Scope and functional areas of management- Social responsibility of management and Ethics.Module V: PlanningNature importance and purpose of planning - Planning process, Objectives - Types of plans (Meaning only) -Decision-making – importance & steps.Module VI: Organising & StaffingNature and purpose of organisation, Principles of organisation - Types of organization - Departmentation,Committees - Centralisation Vs decentralisation of authority and responsibility - Span of Control - MBO andMBE( Meaning only) - Nature and importance of staffing - Process of selection & recruitment(in brief) –retaining (training and compensation).Module VII: DirectingMeaning and nature of directing - Leadership styles - Motivation theories (Maslow’s, Herzberg, mcgregors X &Y theory), Ouchi’s Theory- Communication meaning and importance, barriers to communication, types ofcommunication - Coordination meaning and importance.Module VIII: ControllingMeaning and steps in controlling - Essentials of a sound control system - Methods of establishing control(inbrief) – Balance score card, Economic value added, Market value added.Module IX: Management in perspectiveChange Management, Knowledge Management, Learning organization, Managing Diversity, CorporateGovernance.Examination Scheme: Components A CT C H EE Weightage (%) 5 15 5 5 70Text & References:• Koontz & O’Donnell, Management.• Drucker, Peter: Management Tasks, Responsibilities and Practices
  6. 6. • Basu, “Business Organisation and management”, Tata Mcgraw Hill, New Delhi• M.C. Shukla: Business Organisation & Management, S. Chand• Rustum & Davan, Principles and practice of Management.• Jagadish Prakash: Business Organisation & Management• Newman, H. William Summer, Etc.: The process of Management
  7. 7. FINANCIAL ACCOUNTINGCourse Code: BCH 102 Credit Units: 06Course Objective:To develop conceptual understanding of the fundamentals of financial accounting system which processestransactions and other events through a book-keeping mechanism to prepare financial statements, and also toimpart skills in accounting for recording various kinds of business transactions.Course Contents:Module IBasics of bookkeeping and accounting — definition and its usefulness. Branches of accounting. Financialaccounting principles, concepts and convention – measurement of business income. Accounting Standards –national and international (basic knowledge).Module IISystem of book keeping — double entry system, books of prime entry, subsidiary books, recording of cash andbank transactions, preparation of ledger accounts, preparation of trial balance - interpretation and usefulness.Module IIIBank reconciliation statement, Depreciation accounting and its methods, Inventory valuation and its methods.Accounting for Hire Purchase Transactions, Journal entries and ledger accounts in thebooks of Hire Vendors and Hire purchaserModule IVConcept of single entry vis-à-vis double entry system of accounting, their interrelationship and conversion fromsingle entry system to double entry system.Module VFinal accounts – Concept of capital, revenue and deferred revenue expenditure, opening entries, closing entries,adjustment entries and rectification entries, trading, manufacturing and profit and loss account and balance sheetModule VIAccounting for bills of exchange - bills receivable and payable, acceptance, endorsement, discounting,dishonour and renewal of bills, accommodation bills.Module VIIAccounts of non-profit organisations - receipts and payments and income and expenditure accounts and balancesheet; accounts of professionals.Examination Scheme: Components A CT C H EE Weightage (%) 5 15 5 5 70Text & References:• Dr. S.N. Maheswari, Financial Accounting• BS Raman, Financial Accounting• Grewal and Gupta, Advanced Accounting• Radhaswamy and R.L. Gupta, Advanced Accounting• S.Kr. Paul, Advanced Accounting• P.C. Tulasian, Pearson Editions, Introduction to Accounting• Jain & Narang, Financial Accounting• Sehgal, A and Sehgal,D “Advanced Accounting”, Part – 1, Taxmann Applied services, New Delhi
  8. 8. MICROECONOMIC THEORY AND APPLICATIONS - ICourse Code: BCH 103 Credit Units: 06Course Objective:The objective of this paper is to make the student to understand how the business organizations work byapplying economic principles in their business management. The course will attempt to relate theory to practiceand try to instill in students the ability to apply basic microeconomic concepts to the understanding of everydayphenomena.Course Contents:Module INature and scope of economics; Difference between micro and macroeconomics, Nature of economic problem.Basic postulates, Role of price mechanism. Theory of Demand and Analysis: Demand- demand determinants –law of demand-characteristics exceptions -Elasticity of demand – price elasticity – types – determining factors-change in demand and elasticity of demand-business applications of price elasticity- concepts of income andcross elasticity of demand. Measurement of price elasticity of demand by total outlay method.Module II: Consumer BehaviourConsumer sovereignty-limitations. Approaches to the study of consumer behaviour-cordinal approach-the lawof equi-marginal utility, ordinal approach – indifference curve analysis-properties – consumer surplus –meaning-analysis limitations. Price, income and substitution effects. Giffen goods. Engel curve.Module III: Theory of Production and CostConcept of Production Function. Isoquants, marginal rate of technical substitution, Law of variable proportions.The concepts of firm and industry. Revenue and cost curves - short and long run. Equilibrium of the firm.Module IV: Market StructuresMarket Structures and business decisions; Objectives of Business firm. A) Perfect Competition: ProfitMaximization and equilibrium of firm and industry; Short - run and long - run supply curves; Price and outputdetermination. Practical Applications. B) Monopoly: Determination of price under monopoly; Equilibrium of afirm; Comparison between perfect competition and monopoly; Multi Plant monopoly, Price Discrimination;Practical applications. C) Monopolistic Competition: Meaning and characteristics; Price and outputDetermination under monopolistic competition; Excess capacity under monopolistic competition. D) Oligopoly:Characteristic, indeterminate pricing and output; Classical models of Oligopoly; price leadership; Collusiveoligopoly; kinked demand curve.Module V: Factor Pricing-IMarginal productivity theory and demand for factors; Nature of supply of factor inputs; Determination of wagerates under perfect Competition and monopoly; Exploitation of labor, Rent - concept; Ricardian and Moderntheories of rent; Quasi-rent.Module VI: Factor Pricing - IIInterests - concept and theories of interest - Loanable Fund Theory, Liquidity Preference Theory, Profit -natural, concepts, and theories of Profit - Innovation Theory, Dynamic Theory, Risk Theory and UncertaintyBearing Theory.Examination Scheme: Components A CT C H EE Weightage (%) 5 15 5 5 70Text & References:• I.C. Dhingra, Principles of Microeconomics- Sultan Chand & Sons• H.L. Ahuja- Microeconomics• Baumol, W.J. Economic Theory and Operations Analysis, Prentice Hall of India, New Delhi.• Bach, G.L, Economics, Prentice Hall of India, New Delhi.• Gould, J.P. and Edward P.L, Microeconomic Theory, Richard, Irwin. Homewood.• Koutsoyiannis, A, Modern Microeconomics, Macmillan.• Lipsey, R.G. and K.A. Chrystal, Principles of Economics, Oxford University Press, Oxford.
  9. 9. BUSINESS MATHEMATICSCourse Code: BCH 104 Credit Units: 06Course Objective:To familiarize the students with basic mathematical tools and the application of the same to business andeconomic situations.Course Contents:Module IArithmetic Progressions, Geometric progressions and Harmonic Progressions: Definition of A.P, G.P and H.P.Simples ExamplesModule II: Compound Interest and AnnuitiesCertain different types of interest rates; Concept of present value and amount of a sum; Types of annuities;Present Value and amount of an annuity, including the case of continuous compounding; valuation of simpleloans and debentures; problems relating Sinking Funds.Module III: Set theorySet, Subset, Types of Sets Operations on sets Venn Diagram, Demorgan’s Laws, Applications of Set theory,Laws of indices.Module IV: Matrices and determinantsDefinition of a matrix; Types of matrices; Algebra of matrices; properties of determinants; calculation of valuesof Determinants upto third order; Adjoint of a matrix, Finding inverse of a matrix; Rank of a matrix, Solution ofsystem of linear equations by Cramer’s Rule and Matrix Inverse Method (including not more than threevariables).Module VLinear Programming problem (L.P.P.): Formulation of L.P.P.; Graphical Method of solution; problems relatingto two variables including the case of mixed constraints; cases having no solution, multiple solutions,unbounded Solution.Module VIFunction of real variables, Linear, Quadratic, exponential, Logarithmic and Inverse functions and their graphs.Illustrative examples. Limit of a function; Theorems on Limit (without proof). Simple examples.Module VII: DifferentiationDefinition; Derivative using first Principle; Method of Differentiation of sum, difference, product and Quotientof two functions; Derivative if compositive, inverse, exponential, Logarithmic, parametric and Implicitfunctions; second order derivative.Module VIII: Maxima and minimaCase of one variable involving Second Order derivative; Average Cost, Average revenue functions, marginalcost, marginal revenue, Elasticity of demand.Module IX: IntegrationIntegration as anti-derivative process; Standard forms; Method of Integration by substitution, by parts and byuse of partial fractions. Definite integral and their properties; Finding areas in simple cases; Determination ofCost, revenue and demand function; Consumer’s surplus and Producer’s surplus.Examination Scheme: Components A CT C H EE Weightage (%) 5 15 5 5 70Text & References:• Kumbhojkar G.V.: Business Mathematics• Shantinarayan: Text Book of Matrics.• Bhagwat K Pawate: Elements of Calculus.• Soni R.S.: Business Mathematics, Pitamber Publishing House• Kapoor V.K.: Business mathematics, Sultan Chand & Sons, Delhi.
  10. 10. COMPUTER APPLICATIONS IN BUSINESSCourse Code: BCH 105 Credit Units: 06Course Objective:To provide computer skills and knowledge for commerce students, and to make them complacent with the useof new tools of IT.Course Contents:Module IGeneral features of a Computer. Generation of computers. Personal Computer, Workstation, MainframeComputer and super Computers. Computer applications – data processing, information processing, commercial,office automation, industry and engineering, healthcare, education, graphics and multimedia.Module IIComputer organization. Central processing module. Computer memory- primary memory and secondarymemory. Secondary storage devices – magnetic and optical media. Input and output modules. OMR, OCR,MICR, scanner, mouse, Modem.Module IIIComputer hardware and software. Machine language and high level language. Application software. Computerprogram. Operating system. Computer virus, Antivirus and Computer security. Elements of MS DOS andWindows OS. Computer arithmetic. Binary, octal and hexadecimal number systems. Algorithm and flowcharts.Illustrations. Elements of database and its applications.Module IVIntroduction to Windows – Basics, Windows Accessories, Using File and Program ManagerModule VIntroduction to Ms-Word – Editing a Document – Move and Copy text – Formatting text and paragraph –Finding and Replacing text and spelling checking – Using tabs, Tables, and other features, Enhancing document– using mail merge and other features.Module VIIntroduction to Worksheet- Getting started with excel – Editing Cells and using commands and functions –Moving And Coping, Inserting and Deleting Rows and Columns – Getting help and formatting a worksheet –Printing the worksheet – Creating Charts – using formulae and functions in excel.Module VIIIntroduction to Power Point Presentation, & Ms-outlookModule VIIIIntroduction to Desktop publishing, Computer Viruses, security, and usage of e-mail, Designing Web PageModule IXManagement Information System (MIS) - Concept, need and characteristics of MIS - data, information and datalife cycle - Information Requirement Analysis -Flow charts, decision tables, planning MIS techniques, factorsimportant in planning process, systems approach to management, IS, decision support systems - Steps in systemanalysis, design and implementation of problems - Development of personnel/marketing information systemsuch as:1. Order processing system2. Material purchase system3. Pay roll system4. Personal record system etcExamination Scheme: Components A CT C H EE Weightage (%) 5 15 5 5 70Text & References:• Craig Stinson “Running Microsoft Windows-98” – Microsoft press.• Joshua C. Nossiter. “ Using Excel – 5 for Windows”• “Working with Word” – Aptech Computer Education
  11. 11. • “Power Point Presentation” – Aptech Computer Education.• Malhotra, Computer Applications in Business• Rajaraman V, Analysis and Design of Information System, Prentice Hall of India, New Delhi• Murdick, RG and Ross, JE Information Systems for Modern Management• Kanter, J, Management Oriented MIS, Prentice Hall of India• Bhattacharya SK, Management Planning and Information Systems
  12. 12. BUSINESS AND ECONOMIC LAWSCourse Code: BCH 106 Credit Units: 06Course Objective:The objective of the course is to impart basic knowledge that a common person comes across in this variousbusiness dealings and, make him aware of the relevant case lawsCourse Contents:Module I: IntroductionMeaning and Scope of business law – Sources of Indian Business Law.Module II: Indian Contract ActDefinition – types of contract – essentials – offer, acceptance, consideration, capacity of parties – free consent(meaning only) – legality of object and consideration – various modes of discharge of a contract – remedies forbreach of contract Contract of indemnity and guarantee, bailment and pledge, law of agency.Module III: Indian Sale of Goods ActFormation of a contract, Condition and warranties, Transfer of ownership, Performance of the contract, Rightsof unpaid seller.Module IV: Negotiable Instruments ActDefinition of a negotiable instrument; instruments negotiable by law and by custom; types of negotiableinstruments; parties to a negotiable instrument - duties, rights, liabilities and discharge; material alteration;crossing of cheques; payment and collection of cheques and demand drafts; presumption of law as to negotiableinstruments.Module V: Indian Partnership ActDefinition and nature of partnership - Rights and duties of partner - Types of partners - Incoming and outgoingand minor as a partner - Dissolution of partnership - Registration of firmModule VI: Consumer Protection Act. [COPRA] 1986Back ground – definitions of 1) Consumer 2) Consumer Dispute 3) Complaint 4) Deficiency 5) ServiceConsumer Protection Council – Consumer Redressal Agencies – District Forum, State Commission andNational Commission.Module VII: Foreign Exchange Management Act 1999Objectives, Scope and salient features – offences under the Act.Examination Scheme: Components A CT C H EE Weightage (%) 5 15 5 5 70Text & References:• Tulsian - Business Law, Tata mcgraw Hill, New Delhi.• Aswathappa. K & Ramachandra – Business Law, HPH, Mumbai.• Kapoor N.D. - Business Law, Sultan Chand & Co.• Bare Acts.• Nabhi - Business Law, Indian Law House, Mumbai.• Garg, Sareen, Sharma & Chawla - Business Law.• M.C. Kuchhal, Business Law.
  13. 13. ENVIRONMENTAL STUDIESCourse Code: BCH 107 Credit Units: 04Course Objective:The term environment is used to describe, in the aggregate, all the external forces, influences and conditions,which affect the life, nature, behaviour and the growth, development and maturity of living organisms. Atpresent a great number of environment issues, have grown in size and complexity day by day, threatening thesurvival of mankind on earth. A study of environmental studies is quite essential in all types of environmentalsciences, environmental engineering and industrial management. The objective of environmental studies is toenlighten the masses about the importance of the protection and conservation of our environment and control ofhuman activities which has an adverse effect on the environment.Course Contents:Module I: The multidisciplinary nature of environmental studiesDefinition, scope and importanceNeed for public awarenessModule II: Natural ResourcesRenewable and non-renewable resources:Natural resources and associated problemsForest resources: Use and over-exploitation, deforestation, case studies. Timber extraction, mining, dams andtheir effects on forests and tribal people.Water resources: Use and over-utilization of surface and ground water, floods, drought, conflicts over water,dams-benefits and problems.Mineral resources: Use and exploitation, environmental effects of extracting and using mineral resources, casestudies.Food resources: World food problems, changes caused by agriculture and overgrazing, effects of modernagriculture, fertilizer-pesticide problems, water logging, salinity, case studies.Energy resources: Growing energy needs, renewable and non-renewable energy sources, use of alternate energysources, case studies.Land resources: Land as a resource, land degradation, man induced landslides, soil erosion and desertification. − Role of an individual in conservation of natural resources. − Equitable use of resources for sustainable lifestyles.Module III: EcosystemsConcept of an ecosystemStructure and function of an ecosystemProducers, consumers and decomposersEnergy flow in the ecosystemEcological successionFood chains, food webs and ecological pyramidsIntroduction, types, characteristic features, structure and function of the following ecosystem: a. Forest ecosystem b. Grassland ecosystem c. Desert ecosystem d. Aquatic ecosystems (ponds, streams, lakes, rivers, ocean estuaries)Module IV: Biodiversity and its conservationIntroduction – Definition: genetic, species and ecosystem diversityBiogeographical classification of IndiaValue of biodiversity: consumptive use, productive use, social, ethical aesthetic and option valuesBiodiversity at global, national and local levelsIndia as a mega-diversity nationHot-spots of biodiversityThreats to biodiversity: habitat loss, poaching of wildlife, man wildlife conflictsEndangered and endemic species of IndiaConservation of biodiversity: In-situ and Ex-situ conservation of biodiversityModule V: Environmental PollutionDefinition • Causes, effects and control measures of:
  14. 14. a. Air pollution b. Water pollution c. Soil pollution d. Marine pollution e. Noise pollution f. Thermal pollution g. Nuclear pollutionSolid waste management: Causes, effects and control measures of urban and industrial wastes.Role of an individual in prevention of pollution.Pollution case studies.Disaster management: floods, earthquake, cyclone and landslides.Module VI: Social Issues and the EnvironmentFrom unsustainable to sustainable developmentUrban problems and related to energyWater conservation, rain water harvesting, watershed managementResettlement and rehabilitation of people; its problems and concerns. Case studies.Environmental ethics: Issues and possible solutionsClimate change, global warming, acid rain, ozone layer depletion, nuclear accidents and holocaust. Case studies.Wasteland reclamationConsumerism and waste productsEnvironmental Protection ActAir (Prevention and Control of Pollution) ActWater (Prevention and control of Pollution) ActWildlife Protection ActForest Conservation ActIssues involved in enforcement of environmental legislationPublic awarenessModule VII: Human Population and the EnvironmentPopulation growth, variation among nationsPopulation explosion – Family Welfare ProgrammesEnvironment and human healthHuman RightsValue EducationHIV / AIDSWomen and Child WelfareRole of Information Technology in Environment and Human HealthCase StudiesModule VIII: Field WorkVisit to a local area to document environmental assets-river / forest/ grassland/ hill/ mountain.Visit to a local polluted site – Urban / Rural / Industrial / AgriculturalStudy of common plants, insects, birdsStudy of simple ecosystems-pond, river, hill slopes, etc (Field work equal to 5 lecture hours)Examination Scheme:Components CT HA S/V/Q A EEWeightage (%) 15 5 5 5 70Text & References:• Agarwal, K.C. 2001 Environmental Biology, Nidi Publ. Ltd. Bikaner.• Bharucha Erach, The Biodiversity of India, Mapin Publishing Pvt. Ltd., Ahmedabad 380 013, India, Email:mapin@icenet.net (R)• Brunner R.C., 1989, Hazardous Waste Incineration, McGraw Hill Inc. 480p• Clark R.S., Marine Pollution, Clanderson Press Oxford (TB)• Cunningham, W.P. Cooper, T.H. Gorhani, E & Hepworth, M.T. 2001, Environmental Encyclopedia, Jaico Publ. House, Mumbai, 1196p• De A.K., Environmental Chemistry, Wiley Eastern Ltd.• Down to Earth, Centre for Science and Environment (R)• Gleick, H.P. 1993. Water in Crisis, Pacific Institute for Studies in Dev., Environment & Security. Stockholm Env. Institute Oxford Univ. Press. 473p
  15. 15. • Hawkins R.E., Encyclopedia of Indian Natural History, Bombay Natural History Society, Bombay (R)• Heywood, V.H & Waston, R.T. 1995. Global Biodiversity Assessment. Cambridge Univ. Press 1140p.• Jadhav, H & Bhosale, V.M. 1995. Environmental Protection and Laws. Himalaya Pub. House, Delhi 284 p.• Mckinney, M.L. & School, R.M. 1996. Environmental Science Systems & Solutions, Web enhanced edition. 639p.• Mhaskar A.K., Matter Hazardous, Techno-Science Publication (TB)• Miller T.G. Jr. Environmental Science, Wadsworth Publishing Co. (TB)• Odum, E.P. 1971. Fundamentals of Ecology. W.B. Saunders Co. USA, 574p• Rao M N. & Datta, A.K. 1987. Waste Water treatment. Oxford & IBH Publ. Co. Pvt. Ltd. 345p.• Sharma B.K., 2001. Environmental Chemistry. Geol Publ. House, Meerut• Survey of the Environment, The Hindu (M)• Townsend C., Harper J, and Michael Begon, Essentials of Ecology, Blackwell Science• Trivedi R.K., Handbook of Environmental Laws, Rules Guidelines, Compliances and Standards, Vol I and II, Enviro Media (R)• Trivedi R. K. and P.K. Goel, Introduction to air pollution, Techno-Science Publication (TB)• Wanger K.D., 1998 Environnemental Management. W.B. Saunders Co. Philadelphia, USA 499p
  16. 16. INDIAN HISTORYCourse Code: BCH 108 Credit Units: 04Course Objective:This module briefly surveys the history of India. After a short sketch of pre-modern history of India, it willexamine the arrival of the Europeans in India. The transformation of Indian polity, economy and society duringthe colonial period, the rise of nationalism and the consequent freedom struggle will be studied.Course Contents:Module IPhysical features - Pre - historic Age - Indus Valley Civilization - Vedic Age - Jainism - Buddhism.Module IIAlexanders Invasion - Its effects - Mauryan Empire Administration - Asokas Service to Buddhism Kushans - Kanishka - The Guptas - Golden Age - Harshavardhana and Buddhism.Module IIISangam Age - Social, economic, religious and cultural conditions - The Pallavas - Their contribution to Art and Architecture - The Imperial Cholas - Their administration - Growth of religion and culture.Module IVMuslim invasions - Sultans of Delhi Qutb-Ud-din-Aibek to Balban - Alauddin Khilji - Administration - Mohamad bin - Tugluk - Feroz Tioglak - Social and Religious condition under the Sultans.Module VBahmini Kindgoms - Vijayanagar Kingdom - Krishna Devaraya - Their contributions to Art and Architecture, religion and literature - Bakthi cult.Module VIThe Mughals - Babur - Humayun - Shershah - Akbar to Aurangazeb - Mughal Administration - Art and Architecture under the Mughals. Shivaji - His administration - The Sikhs.Module VIIComing of the Europeans - Anglo - French rivalry Robert Clive to Dalhousie.Module VIIISepoy Mutiny of 1957 - Socio - religious Reform Movements in the 19th and 20th Centuries - with special reference of Tamil Nadu - Freedom movement in India - Moderates - Extremists and Gandhian Era - Role of Tamil Nadu in the Freedom struggle.Module IXConstitutional Development - Regulating Act 1773 - Pitts India Act 1784 - Acts of 1858. 1909, 1919, 1935 and 1947 - Salient features of Indian Constitution.Module XImpact of British rule on India - Services of Nehru and Patel - Five year Plans - Indias role in world affairs -Growth of Education from the 19th century to the present day - films and press in the post independence period- Human Rights in India.Examination Scheme: Components A CT C H EE Weightage (%) 5 15 5 5 70Text & References:• Bipinchandra, India’s struggle of Independence (1857-1947)• Mahajan, V.D., India since 1526.• Majumdar, R.C. (Edi), Struggle for Freedom (Bhartiya Vidhya Bhavan, Mumbai)• Majumdar, R.C. (Edi). British Paramouncy and Indian Renaissance, Part-I and Part-II. (Bhartiya Vidhya Bhavan, Mumbai)• Majumdar, Raichaudhari and Dutt., An Advanced History of India, Part-II
  17. 17. • Rao, M.S.A., Social Movements in India Vol-I and Vol-II.• Robert, P.E., History of India (Hindi Edition also available)• Sarkar, Smodule, Modern India (1885-1947)• Sharma, M.L., History of India• Razvi, S.A.A., The Wonder that was India, vol-2.• Satish Chandra, Medieval India from sultanate to the Mughals.• Stein, Burton, Peasant, State and Society in Medieval South India.• Shrivastav, A.L. Delhi Sultanate.• Ishvari Prasad, Medieval India• Sharma, S.R., The Crescent in India• Tripathi, R.P., Rise and fall of the Mughal Empire• Mahajan V.D., India Sine 1526• Sardesa, G.S., TheNew History of Marathas vol-I & II.• Robert, P.E., History of British India (Relevant Chapters)• Majumdar, R.C., The Delhi Sultanate (Bhartiya Vidhya Bhavan)• Majumdar, R.C., The Mughal Empire• Majumdar, R.C., The Maratha Supremacy.
  18. 18. MATHEMATICSCourse Code: BCH 109 Credit Units: 04Course Objective:The objective of this course is to impart basic and fundamental mathematical knowledge to students who arefrom non-mathematic background.Course Contents:Module I: Number systemIrrational number; Decimal representation of irrational number; Surds; Type of surds; Comparison of surds;Rationalisation of surds; Real numbers; Field properties of real numbers; order properties of real numbers;Inequalities; Real numbers are dense; Absolute value of real numbers; Fundamental properties; Archemedianproperty.Module II: PolynomialsDegree of a polynomial; Special names of Polynomials; Factors of a Polynomial; Factors of ax 2 + bx + c; H.C F.and L.C.M. of polynomials; H.C.F. of monomials; H.C.F. of polynomials by factorisation; L.C.M. ofmonomials; L.C.M. of polynomials which can be factorised.Module III: Rational ExpressionRational expressions in lowest term; Addition of rational expressions; Subtraction of Rational algebraicexpressions; Multiplication of rational algebraic expressions; Division of rational algebraic expressions;Properties of rational algebraic expressions.Module IV: Ratio and ProportionExtremes and Means; Continued proportion; Rules of proportion.Module V: EquationLinear Equation in one variable; Application of Linear Equations; Linear Equation in two variable; AlgebraicMethod; Graphs of Linear Equation in one and two variables.Module VI: LogarithmsLaws of Logarithms; Approximation; Significant figures. The Common Logarithm; Determination of Mantissa;Logarithms Applications; Depreciation of values.Module VII: TrigonometryAngles; Positive and Negative Angles; Different measures of an Angle; Sexa desimal System (Scale of Sixty),;Centesimal System (Scale of Hundred); Relation (pi); Circular System; Relation among the threeπbetween twosystems; number system; Relation between the Arc, Angle and radius; Trigonometric ratio; Some usefulidentities. Trigonometric ratios of some standard angles. Trigonometric ratios of 30 o; Trigonometric ratio of 45o;Concept of Infinity (α).Examination Scheme: Components A CT C H EE Weightage (%) 5 15 5 5 70Text & References:• Kapoor V.K.: Business mathematics, Sultan Chand & Sons, Delhi.• Kumbhojkar G.V.: Business Mathematics• Shantinarayan: Text Book of Matrics.• Bhagwat K Pawate: Elements of Calculus.• Soni R.S.: Business Mathematics, Pitamber Publishing House
  19. 19. DEMOCRACY AND GOVERNANCE IN INDIACourse Code: BCH 110 Credit Units: 04Course Objective:The objective of this course is to impart basic and fundamental knowledge of Indian Democracy andGovernance systems to students in order to educate them about the political and regulatory environment ofbusiness.Course Contents:Module I: Structure and Process of GovernanceFeatures of Indian Constitution, Parliament, Party Politics and Electoral behavior, Federalism, The SupremeCourt and Judicial Activism, Preamble of the Constitution, Fundamental Rights, Directive Principles of StatePolicy, Fundamental Rights: Problem of Under Privileged Section, Panchayat Raj & Municipal Governance –73rd and 74th amendment of the constitution.Module II: Ideas, Interests and Institutions in Public Policya. Studying Ideas and Institutions of Policy Making – The Role of Experts in Policy Making, Ministry ofFinance, Planning Commission, Finance Commission, Annual Budget Regime, Reserve Bank of India,Commission for Agricultural Costs and Prices etc.b. Regulatory Institutionsc. Lobbying Institutions: Chambers of Commerce and Industries, Trade Unions, Farmers Associations, Public,Private Partnership, BOTModule III: Contemporary Political Economy of Development in IndiaPolicy Debates over Models of Development in India, Recent trends of Liberalisation of Indian Economy indifferent sectors, including e-governance, Development of SCs, STs, OBCs and minorities, Reservation Policy,Constitutional safeguards/welfare measures, Women’s EmpowermentModule IV: Dynamics of Civil SocietyNew Social Movements and Various interests, Role of NGO’s, Understanding the political significance ofMedia and Popular Culture, Department of Personal & Grievance, Grievance Redressal Mechanism, CentralVigilance Commission (CVC), Lokayukt Ombudsman, Modern Thinkers (Swami Vivekanad, Tagore, MahatmaGandhi, Dr. Zakir Hussain, PT. Jawahar Lal Nehru, Amritya Sen, Dr. AmbedkarExamination Scheme: Components A CT C H EE Weightage (%) 5 15 5 5 70Text & References:• Atul Kohli (ed.), The Success of India’s Democracy, Cambridge University Press.• Corbridge, Stuart and John Harris, Reinventing India: Liberalisation, Hindu Nationalism and Popular Democracy OUP.• Dreze, J. and Sen, A, India: Economic Development and Social Opportunity, Clarendon paperbacks.• Jagdish Bhagwati, India in Transition: Freeing the Economy.• Patel, I.G., Glimpses of Indian Economic Policy: An Insider View, OUP.
  20. 20. PSYCHOLOGY AND ETHICSCourse Code: BCH 111 Credit Units: 06Course Objective:To enable students to understand the nature and characteristics of psychology.To enable the student identify the variables involved in human process so as to infer their role in runningbusiness organizationTo understand the needs of humans as an individual and a member of an organization.To sensitize them to proper ideals and norms within which they should perform their roles.To empower them to cultivate professional norms and ethics.Course Contents:Module I: Concept of PsychologyMeaning and definition of Psychology,Branches of Psychology with special references to Industrial Psychology,Psychological Principles of Learning.Module II: MotivationConcept of Motivation- Types of Motivation: (i) Intrinsic & (ii) Extrinsic.Techniques of Motivation.Module III: PersonalityMeaning and Definition, Determinants of Personality, Types of PersonalityModule IV: Group DynamicsMeaning and types of Group, Characteristics of Human Groups, Sociometry and GroupingModule V: EthicsEthics in business; Corporate Code of Ethics a) Environment b) Accountability c) Responsibility. CorporateSocial Responsibility-Arguments for and against.Strategic Planning & Corporate Social Responsibility.Cases of corruption, Corporate Scandals, Whistle Blowing, Insider Trading, Discrimination, Advertising,Consumer Rights etc.Examination Scheme: Components A CT C H EE Weightage (%) 5 15 5 5 70Text & References:• Peters, R.S: Authority, Responsibility and Education, London, Allen and Unwin.• UNESCO: Economics & Social aspects of Educational Planning, Paris.• Aggarwal, J.C.: Essentials of Educational Psychology, Vikas Publishing House Pvt. Ltd., New Delhi.• Mathur S.S.: Educational Psychology, Agra, Vinod Pustak Mandir.• Hillgard Eranest R, Atkinson Richard C & Atinksion Rita L: Introduction to Psychology, Oxford & IBH Publishing Co. Pvt. Ltd.• Best Internet Source for Ethics, http:/ /www.josephsoninstitute.org/jilinks.htm• Desjarding, Joseph, An Introduction to Business Ethics, McGraw-Hill.
  21. 21. ENGLISHCourse Code: BCH 140 Credit Units: 03Course Objective:The course is intended to give a foundation of English Language. The literary texts are indented to help studentsto inculcate creative & aesthetic sensitivity and critical faculty through comprehension, appreciation andanalysis of the prescribed literary texts. It will also help them to respond form different perspectives.Course Contents:Module I: VocabularyUse of DictionaryUse of Words: Diminutives, Homonyms & HomophonesModule II: Essentials of Grammar - IArticlesParts of SpeechTensesModule III: Essentials of Grammar - IISentence StructureSubject -Verb agreementPunctuationModule IV: CommunicationThe process and importancePrinciples & benefits of Effective CommunicationModule V: Spoken English CommunicationSpeech DrillsPronunciation and accentStress and IntonationModule VI: Communication Skills-IDeveloping listening skillsDeveloping speaking skillsModule VII: Communication Skills-IIDeveloping Reading SkillsDeveloping writing SkillsModule VIII: Written English communicationProgression of Thought/ideasStructure of ParagraphStructure of EssaysModule IX: Short StoriesOf Studies, by Francis BaconDream Children, by Charles LambThe Necklace, by Guy de MaupassantA Shadow, by R.K.NarayanGlory at Twilight, Bhabani BhattacharyaModule X: PoemsAll the Worlds a Stage ShakespeareTo Autumn KeatsO! Captain My Captain. Walt WhitmanWhere the Mind is Without Fear Rabindranath TagorePsalm of Life H.W. LongfellowExamination Scheme:Components A CT HA EEWeightage (%) 05 15 10 70
  22. 22. Text & References:• Madhulika Jha, Echoes, Orient Long Man• Ramon & Prakash, Business Communication, Oxford.• Sydney Greenbaum Oxford English Grammar, Oxford.• Successful Communications, Malra Treece (Allyn and Bacon)• Effective Technical Communication, M. Ashraf Rizvi.* 30 hrs Programme to be continued for Full year
  23. 23. BEHAVIOURAL SCIENCE – I & IICourse Code: BCH 143 Credit Units: 02 BEHAVIOURAL SCIENCE - I (UNDERSTANDING SELF FOR EFFECTIVENESS)Course Objective:This course aims at imparting an understanding of:Self and the process of self explorationLearning strategies for development of a healthy self esteemImportance of attitudes and its effect on personalityBuilding emotional competenceCourse Contents:Module I: Self: Core CompetencyUnderstanding of SelfComponents of Self – Self identitySelf conceptSelf confidenceSelf imageModule II: Techniques of Self AwarenessExploration through Johari WindowMapping the key characteristics of selfFraming a charter for selfStages – self awareness, self acceptance and self realizationModule III: Self Esteem & EffectivenessMeaning & ImportanceComponents of self esteemHigh and low self esteemMeasuring your self esteemModule IV: Building Positive AttitudeMeaning and Nature of AttitudeComponents and Types of AttitudesRelevance and Importance of AttitudesModule V: Building Emotional CompetenceEmotional Intelligence – Meaning, Components, Importance and RelevancePositive and Negative EmotionsHealthy and Unhealthy expression of EmotionsModule VI: End-of-Semester AppraisalViva based on personal journalAssessment of Behavioural change as a result of trainingExit Level Rating by Self and ObserverText & References:• Dressler, David and Cans, Donald: The Study of Human Interaction• Lindzey, G. and Borgatta, E: Sociometric Measurement in the Handbook of Social Psychology, Addison – Welsley, US.• J William Pfeiffer (ed.) Theories and Models in Applied Behavioural Science, Vol 2, Group (1996); Pfeiffer & Company BEHAVIOURAL SCIENCE - II (PROBLEM SOLVING AND CREATIVE THINKING)Course Objective:To enable the students:Understand the process of problem solving and creative thinking.Facilitation and enhancement of skills required for decision-making.
  24. 24. Course Contents:Module I: Thinking as a tool for Problem SolvingWhat is thinking: The Mind/Brain/BehaviourThinking skillsCritical Thinking and Learning:Making Predictions and ReasoningMemory and Critical ThinkingEmotions and Critical ThinkingModule II: Hindrances to Problem SolvingPerceptionExpressionEmotionIntellectWork environmentModule III: Problem Solving ProcessRecognizing and Defining a problemAnalyzing the problem (potential causes)Developing possible alternativesEvaluating SolutionsResolution of problemImplementationModule IV: Plan of ActionConstruction of POAMonitoringReviewing and analyzing the outcomeModule V: Creative ThinkingDefinition and meaning of creativityThe nature of creative thinkingConvergent and Divergent thinkingIdea generation and evaluation (Brain Storming)Image generation and evaluationDebatingThe six-phase model of Creative Thinking: ICEDIP modelModule VI: End-of-Semester AppraisalViva based on personal journalAssessment of Behavioural change as a result of trainingExit Level Rating by Self and ObserverExamination Scheme:Components SAP A Mid Term VIVA Journal for Test (CT) Success (JOS)Weightage (%) 20 05 20 30 25Text & References:• Michael Steven: How to be a better problem solver, Kogan Page, New Delhi, 1999• Geoff Petty: How to be better at creativity; Kogan Page, New Delhi, 1999• Phil Lowe Koge Page: Creativity and Problem Solving, New Delhi, 1996• Bensley, Alan D.: Critical Thinking in Psychology – A Unified Skills Approach, (1998), Brooks/Cole Publishing Company.
  25. 25. FRENCH – I & IICourse Code: BCH 144 Credit Units: 04 FRENCH - ICourse Objective:To familiarize the students with the French language• with the phonetic system• with the syntax• with the manners• with the cultural aspectsCourse Contents:Module A: pp. 01 to 37: Unités 1, 2, Unité 3 Object if 1, 2Only grammar of Unité 3: object if 3, 4 and 5Contenu lexical: Unité 1: Découvrir la langue française: (oral et écrit) 1. se présenter, présenter quelqu’un, faire la connaissance des autres, formules de politesse, rencontres 2. dire/interroger si on comprend 3. Nommer les choses Unité 2: Faire connaissance 1. donner/demander des informations sur une personne, premiers contacts, exprimer ses goûts et ses préférences 2. Parler de soi: parler du travail, de ses activités, de son pays, de sa ville. Unité 3: Organiser son temps 1. dire la date et l’heureContenu grammatical: 1. organisation générale de la grammaire 2. article indéfini, défini, contracté 3. nom, adjectif, masculin, féminin, singulier et pluriel 4. négation avec « de », "moi aussi", "moi non plus" 5. interrogation: Inversion, est-ce que, qui, que, quoi, qu’est-ce que, où, quand, comment, quel(s), quelle(s) Interro-négatif: réponses: oui, si, non 6. pronom tonique/disjoint- pour insister après une préposition 7. futur procheText & References:• le livre à suivre: Campus: Tome 1 FRENCH - IICourse Objective:• To enable the students to overcome the fear of speaking a foreign language and take position as a foreigner speaking French.• To make them learn the basic rules of French Grammar.Course Contents:Module A: pp.38 – 47: Unité 3: Object if 3, 4, 5, 6Module B: pp. 47 to 75 Unité 4, 5Contenu lexical: Unité 3: Organiser son temps 1. donner/demander des informations sur un emploi du temps, un horaire SNCF – Imaginer un dialogue 2. rédiger un message/ une lettre pour …
  26. 26. i) prendre un rendez-vous/ accepter et confirmer/ annuler ii) inviter/accepter/refuser 3. Faire un programme d’activités imaginer une conversation téléphonique/un dialogue Propositions- interroger, répondre Unité 4: Découvrir son environnement 1. situer un lieu 2. s’orienter, s’informer sur un itinéraire. 3. Chercher, décrire un logement 4. connaître les rythmes de la vie Unité 5: s’informer 1. demander/donner des informations sur un emploi du temps passé. 2. donner une explication, exprimer le doute ou la certitude. 3. découvrir les relations entre les mots 4. savoir s’informerContenu grammatical: 1. Adjectifs démonstratifs 2. Adjectifs possessifs/exprimer la possession à l’aide de: i. « de » ii. A+nom/pronom disjoint 3. Conjugaison pronominale – négative, interrogative - construction à linfinitif 4. Impératif/exprimer l’obligation/l’interdiction à l’aide de « il faut…. »/ «il ne faut pas… » 5. passé composé 6. Questions directes/indirectesExamination Scheme:Components CT1 CT2 C I V AWeightage (%) 20 20 20 20 15 5C – Project + PresentationI – Interaction/Conversation PracticeText & References:• le livre à suivre: Campus: Tome 1
  27. 27. GERMAN – I & IICourse Code: BCH 145 Credit Units: 04 GERMAN - ICourse Objective:To enable the students to converse, read and write in the language with the help of the basic rules of grammar,which will later help them to strengthen their language.To give the students an insight into the culture, geography, political situation and economic opportunitiesavailable in GermanyCourse Contents:Module I: IntroductionSelf introduction: heissen, kommen, wohnwn, lernen, arbeiten, trinken, etc.All personal pronouns in relation to the verbs taught so far.Greetings: Guten Morgen!, Guten Tag!, Guten Abend!, Gute Nacht!, Danke sehr!, Danke!, Vielen Dank!, (estut mir Leid!),Hallo, wie geht’s?: Danke gut!, sehr gut!, prima!, ausgezeichnet!, Es geht!, nicht so gut!, so la la!, miserabel!Module II: InterviewspielTo assimilate the vocabulary learnt so far and to apply the words and phrases in short dialogues in an interview– game for self introduction.Module III: PhoneticsSound system of the language with special stress on DipthongsModule IV: Countries, nationalities and their languagesTo make the students acquainted with the most widely used country names, their nationalitie and the languagespoken in that country.Module V: ArticlesThe definite and indefinite articles in masculine, feminine and neuter gender. All Vegetables, Fruits, Animals,Furniture, Eatables, modes of TransportModule VI: ProfessionsTo acquaint the students with professions in both the genders with the help of the verb “sein”.Module VII: PronounsSimple possessive pronouns, the use of my, your, etc.The family members, family Tree with the help of the verb “to have”Module VIII: ColoursAll the color and color related vocabulary – colored, colorful, colorless, pale, light, dark, etc.Module IX: Numbers and calculations – verb “kosten”The counting, plural structures and simple calculation like addition, subtraction, multiplication and division totest the knowledge of numbers.“Wie viel kostet das?”Module X: Revision list of Question pronounsW – Questions like who, what, where, when, which, how, how many, how much, etc.Text & References:• Wolfgang Hieber, Lernziel Deutsch• Hans-Heinrich Wangler, Sprachkurs Deutsch• Schulz Griesbach, Deutsche Sprachlehre für Ausländer• P.L Aneja, Deutsch Interessant- 1, 2 & 3• Rosa-Maria Dallapiazza et al, Tangram Aktuell A1/1,2• Braun, Nieder, Schmöe, Deutsch als Fremdsprache 1A, Grundkurs
  28. 28. GERMAN – IICourse Objective:To enable the students to converse, read and write in the language with the help of the basic rules of grammar,which will later help them to strengthen their language.To give the students an insight into the culture, geography, political situation and economic opportunitiesavailable in GermanyIntroduction to Grammar to consolidate the language base learnt in Semester ICourse Contents:Module I: Everything about Time and Time periodsTime and times of the day.Weekdays, months, seasons.Adverbs of time and time related prepositionsModule II: Irregular verbsIntroduction to irregular verbs like to be, and others, to learn the conjugations of the same, (fahren, essen,lessen, schlafen, sprechen und ähnliche).Module III: Separable verbsTo comprehend the change in meaning that the verbs undergo when used as suchTreatment of such verbs with separable prefixesModule IV: Reading and comprehensionReading and deciphering railway schedules/school time tableUsage of separable verbs in the above contextModule V: Accusative caseAccusative case with the relevant articlesIntroduction to 2 different kinds of sentences – Nominative and AccusativeModule VI: Accusative personal pronounsNominative and accusative in comparisonEmphasizing on the universal applicability of the pronouns to both persons and objectsModule VII: Accusative prepositionsAccusative propositions with their useBoth theoretical and figurative useModule VIII: DialoguesDialogue reading: ‘In the market place’ ‘At the Hotel’Examination Scheme:Components CT1 CT2 C I V AWeightage (%) 20 20 20 20 15 5C – Project + PresentationI – Interaction/Conversation PracticeText & References:• Wolfgang Hieber, Lernziel Deutsch• Hans-Heinrich Wangler, Sprachkurs Deutsch• Schulz Griesbach, Deutsche Sprachlehre für Ausländer• P.L Aneja, Deutsch Interessant- 1, 2 & 3• Rosa-Maria Dallapiazza et al, Tangram Aktuell A1/1,2• Braun, Nieder, Schmöe, Deutsch als Fremdsprache 1A, Grundkurs
  29. 29. SPANISH – I & IICourse Code: BCH 146 Credit Units: 04 SPANISH – ICourse Objective:To enable students acquire the relevance of the Spanish language in today’s global context, how to greet eachother. How to present / introduce each other using basic verbs and vocabularyCourse Contents:Module IA brief history of Spain, Latin America, the language, the culture…and the relevance of Spanish language intoday’s global context.Introduction to alphabetsModule IIIntroduction to ‘Saludos’ (How to greet each other. How to present / introduce each other).Goodbyes (despedidas)The verb llamarse and practice of it.Module IIIConcept of Gender and NumberMonths of the years, days of the week, seasons. Introduction to numbers 1-100, Colors, Revision of numbersand introduction to ordinal numbers.Module IVIntroduction to SER and ESTAR (both of which mean To Be).Revision of ‘Saludos’ and ‘Llamarse’. Someadjectives, nationalities, professions, physical/geographical location, the fact that spanish adjectives have toagree with gender and number of their nouns. Exercises highlighting usage of Ser and Estar.Module VTime, demonstrative pronoun (Este/esta, Aquel/aquella etc)Module VIIntroduction to some key AR /ER/IR ending regular verbs.Text & References:• Español, En Directo I A• Español Sin Fronteras SPANISH – IICourse Objective:To enable students acquire more vocabulary, grammar, Verbal Phrases to understand simple texts and startdescribing any person or object in Simple Present Tense.Course Contents:Module IRevision of earlier modules.Module IISome more AR/ER/IR verbs. Introduction to root changing and irregular AR/ER/IR ending verbsModule IIIMore verbal phrases (eg, Dios Mio, Que lastima etc), adverbs (bueno/malo, muy, mucho, bastante, poco).Simple texts based on grammar and vocabulary done in earlier modules.Module IVPosessive pronouns
  30. 30. Module VWriting/speaking essays like my friend, my house, my school/institution, myself….descriptions of people,objects etc, computer/internet related vocabularyExamination Scheme:Components CT1 CT2 C I V AWeightage (%) 20 20 20 20 15 5C – Project + PresentationI – Interaction/Conversation PracticeText & References:• Español, En Directo I A• Español Sin Fronteras
  31. 31. JAPANESE – I & IICourse Code: BCH 147 Credit Units: 04 JAPANESE - ICourse Objective:To enable the students to learn the basic rules of grammar and Japanese language to be used in daily life thatwill later help them to strengthen their language.Course Contents:Module I: SalutationsSelf introduction, Asking and answering to small general questionsModule II: Cardinal NumbersNumerals, Expression of time and period, Days, monthsModule III: TensesPresent Tense, Future tenseModule IV: PrepositionsParticles, possession, Forming questionsModule V: DemonstrativesInterrogatives, pronoun and adjectivesModule VI: DescriptionCommon phrases, Adjectives to describe a personModule VII: ScheduleTime Table, everyday routine etc.Module VIII: OutingsGoing to see a movie, party, friend’s house etc.Learning Outcome Students can speak the basic language describing above mentioned topicsMethods of Private study /Self help Handouts, audio-aids, and self-do assignments and role-plays will support classroom teachingText & References:Text:• Teach yourself JapaneseReferences:• Shin Nihongo no kiso 1 JAPANESE - IICourse Objective:To enable the students to converse in the language with the help of basic particles and be able to define thesituations and people using different adjectives.Course Contents:Module I: VerbsTransitive verbs, intransitive verbsModule II: More prepositionsMore particles, articles and likes and dislikes.
  32. 32. Module III: Terms used for instructionsNo parking, no smoking etc.Module IV: AdverbsDifferent adverbial expression.Module V: Invitations and celebrationsGiving and receiving presents,Inviting somebody for lunch, dinner, movie and how to accept and refuse in different waysModule VI: Comprehension’sShort essay on Family, Friend etc.Module VII: ConversationsSituational conversations like asking the way, At a post office, familyModule VIII: IllnessGoing to the doctor, hospital etc.Learning Outcome Students can speak the language describing above-mentioned topics.Methods of Private study /Self help Handouts, audio-aids, and self-do assignments. Use of library, visiting and watching movies in Japan and culture center every Friday at 6pm.Examination Scheme:Components CT1 CT2 C I V AWeightage (%) 20 20 20 20 15 5C – Project + PresentationI – Interaction/Conversation PracticeText & References:Text:• Teach yourself JapaneseReferences:• Shin Nihongo no kiso 1
  33. 33. CHINESE – I & IICourse Code: BCH 148 Credit Units: 04 CHINESE – ICourse Objective:There are many dialects spoken in China, but the language which will help you through wherever you go isMandarin, or Putonghua, as it is called in Chinese. The most widely spoken forms of Chinese are Mandarin,Cantonese, Gan, Hakka, Min, Wu and Xiang. The course aims at familiarizing the student with the basic aspectsof speaking ability of Mandarin, the language of Mainland China. The course aims at training students inpractical skills and nurturing them to interact with a Chinese person.Course Contents:Module IShow pictures, dialogue and retell.Getting to know each other.Practicing chart with Initials and Finals. (CHART – The Chinese Phonetic Alphabet Called “Hanyu Pinyin” inMandarin Chinese.)Practicing of Tones as it is a tonal language.Changes in 3rd tone and Neutral Tone.Module IIGreetingsLet me IntroduceThe modal particle “ne”.Use of Please ‘qing” – sit, have tea ………….. etc.A brief self introduction – Ni hao ma? Zaijian!Use of “bu” negative.Module IIIAttributives showing possessionHow is your Health? Thank youWhere are you from?A few Professions like – Engineer, Businessman, Doctor, Teacher, Worker.Are you busy with your work?May I know your name?Module IVUse of “How many” – People in your family?Use of “zhe” and “na”.Use of interrogative particle “shenme”, “shui”, “ma” and “nar”.How to make interrogative sentences ending with “ma”.Structural particle “de”.Use of “Nin” when and where to use and with whom. Use of guixing.Use of verb “zuo” and how to make sentences with it.Module VFamily structure and Relations.Use of “you” – “mei you”.Measure wordsDays and Weekdays.Numbers.Maps, different languages and Countries.Text & References:• “Elementary Chinese Reader Part I” Lesson 1-10 CHINESE – IICourse Objective:Chinese is a tonal language where each syllable in isolation has its definite tone (flat, falling, rising andrising/falling), and same syllables with different tones mean different things. When you say, “ma” with a third
  34. 34. tone, it mean horse and “ma” with the first tone is Mother. The course aims at familiarizing the student with thebasic aspects of speaking ability of Mandarin, the language of Mainland China. The course aims at trainingstudents in practical skills and nurturing them to interact with a Chinese person.Course Contents:Module IDrillsPractice reading aloudObserve Picture and answer the question.Tone practice.Practice using the language both by speaking and by taking notes.Introduction of basic sentence patterns.Measure words.Glad to meet you.Module IIWhere do you live?Learning different colors.Tones of “bu”Buying things and how muchit costs?Dialogue on change of Money.More sentence patterns on Days and Weekdays.How to tell time. Saying the units of time in Chinese. Learning to say useful phrases like – 8:00, 11:25, 10:30P.M. everyday, afternoon, evening, night, morning 3:58, one hour, to begin, to end ….. etc.Morning, Afternoon, Evening, Night.Module IIIUse of words of location like-li, wais hang, xiaFurniture – table, chair, bed, bookshelf,.. etc.Description of room, house or hostel room.. eg what is placed where and how many things are there in it?Review Lessons – Preview Lessons.Expression ‘yao”, “xiang” and “yaoshi” (if).Days of week, months in a year etc.I am learning Chinese. Is Chinese difficult?Module IVCounting from 1-1000Use of “chang-chang”.Making an Inquiry – What time is it now? Where is the Post Office?Days of the week. Months in a year.Use of Preposition – “zai”, “gen”.Use of interrogative pronoun – “duoshao” and “ji”.“Whose”??? Sweater etc is it?Different Games and going out for exercise in the morning.Module VThe verb “qu”− Going to the library issuing a book from the library− Going to the cinema hall, buying tickets− Going to the post office, buying stamps− Going to the market to buy things.. etc− Going to the buy clothes …. Etc.Hobby. I also like swimming.Comprehension and answer questions based on it.Examination Scheme:Components CT1 CT2 C I V AWeightage (%) 20 20 20 20 15 5C – Project + PresentationI – Interaction/Conversation PracticeText & References:
  35. 35. • “Elementary Chinese Reader Part I” Lesson 11-20 CORPORATE ACCOUNTINGCourse Code: BCH 201 Credit Units: 06Course Objective:This course enables the students to develop awareness about Corporate Accounting in conformity with theProvision of Companies’ Act and latest amendments thereto with adoption of Accounting Standards that arelikely to be introduced from time to time.Course Contents:Module IStatutory records to be maintained by a company, Accounting standards - relevance and significance; nationaland international accounting standards.Module IIAccounting for share capital transactions - issue of shares at par, at premium and at discount; forfeiture and re-issue of shares; buy-back of shares; redemption of preference shares - statutory requirements, disclosure inbalance sheet; rights issue.Module IIIIssue of debentures - accounting treatment and procedures; redemption of debentures; conversion of debenturesinto shares.Module IVUnderwriting of shares -Meaning – Terms used in underwriting – underwriter – marked application – unmarkedapplication – partial underwriting, profits prior to incorporation; treatment of preliminary expenses.– calculationof underwriting commission – Preparation of statement showing allocation of gross liability and net liability.SEBI guidelines for Underwriting.Module VPreparation and presentation of final accounts of joint stock companies as per company law requirements;provisions and reserves; determination of managerial remuneration; appropriation out of profits; transfer ofprofits to reserves; payment of dividend, transfer of unpaid dividend to Investor Education and Protection Fund;bonus shares and payment of interest out of capital.Module VIAccounting treatment for amalgamation, absorption and reconstruction of companies; internal and externalreconstruction.Module VIIHolding and subsidiary companies - accounting treatment and disclosures; consolidation of accounts.Module VIIIValuation of goodwill and sharesGood will - Meaning – Definition – Elements of goodwill – Types of Goodwill – Purchased Goodwill –Nonpurchased or inherent Goodwill – Valuation of Non-purchased Goodwill – Average Profit Method – SuperProfit Method – Capitalization of Average Profit Method – Capitalization of Super Profit Method – annuitymethod Shares - Meaning – need for valuation – factors affecting valuation – methods of valuation – AssetBacking or Intrinsic Value Method –Yield Valuation Method – Dividend Yield –Fair Value method – value ofright shares – valuation of preference shares.Module IXFinal accounts of banking companies, insurance companies and electricity companies.Module X: LiquidationVoluntary Liquidation – Preparation of Liquidator’s Statement of affairs – order of payment - Calculation of commission on Assets Realized – payment to unsecured creditors – payment to Unsecured creditors other than preferential creditors – calculation of pro rata- treatment of uncalled Capital – liability of contributors.Examination Scheme: Components A CT C H EE Weightage (%) 5 15 5 5 70
  36. 36. Text & References:• S.N. Maheswari, Financial Accounting• Narayanaswamy, Financial Accounting• SP Iyengar, Advanced Accountancy• RL Gupta, Advanced Accountancy• Jain and Narang, Corporate Accounting• Tulsian, Advanced Accounting
  37. 37. COST ACCOUNTINGCourse Code: BCH 202 Credit Units: 06Course Objective:To get an expert knowledge in the area of cost management and cost control to enable effective managementdecisions.Course Contents:Module I: Cost AccountingIntroduction – Meaning of Cost, costing and Cost Accounting – Comparison between Financial Accounts andCost Accounts – Application of Cost Accounting – Designing and installing a Cost Accounting system – Costconcepts and Classification of Costs – Cost Module – Cost Center – Elements of Cost – Preparation of costsheet – Tenders and Quotations – Problems.Module II: Material CostingClassification of materials – Material Control – Purchasing procedure – store keeping – techniques of Inventorycontrol – Setting of stock levels – EOQ – Methods of pricing materials issues – LIFO – FIFO – WeightedAverage Method – Simple Average Method – Problems.Module III: Labour CostingControl of labour cost – Labour Turn Turnover – Causes and effects of labour turnover – Meaning of Time andMotion Study, Merit Rating, Job Analysis, Time keeping and Time booking – Idle time, causes and treatment –Overtime – Methods of Wage Payment, Time rate and Piece Rate – Incentive Schemes – Halsey Premium Plan– Rowan Bonus Plan – Taylor’s and Merrick’s differential piece rate systems – Problems.Module IV: Overhead CostingDefinition – Classification of overheads – Procedure for accounting and control of overheads – Allocation ofoverheads – Appointment of overheads – Apportionment of Service department costs to production departments– Repeated Distribution method – Simultaneous equation method – absorption of OH’s – Methods ofAbsorption – Percentage of direct material cost – Direct Labour Cost – Prime Cost, Direct Labour hour rate andMachine Hour Rate – Problems.Module VCosting Methods Introduction - Job Costing – Batch Costing – Contract Costing-Process Costing – principles – distinction between Process and Job – Preparation of process accounts –treatment of normal loss – abnormal loss – abnormal gain – Joint and By-products. Service costing.Module VIReconciliation of Cost and Financial Accounts - Need for reconciliation – Reasons for difference in profits –Problems on preparation of Reconciliation statements including Memorandum Reconciliation account.Examination Scheme: Components A CT C H EE Weightage (%) 5 15 5 5 70Text & References:• N.K. Prasad: Cost Accounting• Nigam & Sharma: Cost Accounting• Khanna Pandey & Ahuja: Practical Costing• M.L. Agarwal: Cost Accounting• Jain & Narang: Cost Accounting• S.P. Iyengar: Cost Accounting• S.N. Maheshwari: Cost Accounting• Horngren: Cost Accounting: A Managerial Emphasis• M. N. Arora: Cost Accounting• Dutta: Cost Accounting
  38. 38. MICROECONOMIC THEORY AND APPLICATIONS – IICourse Code: BCH 203 Credit Units: 06Course Objective:The objective of the course is to acquaint the student with various market structures within which a firmoperates. The Course also deals with long –term decision-making and market efficiency.Course Contents:Module I: Monopoly Market StructureKinds of monopoly, Monopolist’s decision and equilibrium. Shifts in demand curve and the absence of thesupply curve. Measurement of monopoly power and the rule of thumb for pricing. Horizontal and verticalintegration of firms. Comparison of pure competition and monopoly. The social costs of monopoly power. Pricediscrimination, Peak-load pricing.Module II: Monopolistic Competition and OligopolyMonopolistic competition price and output decision-equilibrium. Monopolistic Competition and economicefficiency, Oligopoly and Interdependence – Cournot’s duopoly model, Kinked demand model. Prisoner’sdilemma, collusive oligopoly – price-leadership model – dominant firm, cartels, sales maximization, PricingPublic Utilities.Module III: Market for factor InputsDetermination of factor rewards in perfect inputs markets in the short & long runs under conditions of perfectand imperfect commodity markets. Determination of factor rewards under conditions of monopoly,monopolistic and monopolistic exploitation. Role of trade unions. Rental element in factor remuneration.Government intervention in factor market. Direct or through regulatory agency.Module IV: Inter-temporal Analysis and Choice under UncertaintyIntertemporal choice – stocks versus flows, present discounted values, capital investment decisions, investmentdecisions by consumers, determination of interest rates. Risk, preferences towards risk, reducing risk.Module V: General Equilibrium and Marketing FailureGeneral equilibrium & efficiency (in Pareto optimal terms). Market failure and the sources of market failure.Market power and inefficiency, asymmetric information – quality uncertainty, market signaling, moral hazard,principal-agent problem. Public goods and externalities.Examination Scheme: Components A CT C H EE Weightage (%) 5 15 5 5 70Text & References:• Baunol, William J., “Economic Theory and Operations Analysis”, Prentice-Hall of India Pvt. Ltd., New Delhi.• H.L. Ahuja, Microeconomics• Browning E.K., & J.M. Browning, “Microeconomic Theory and Applications”, Kalyani Publishers, New Delhi.• Gould, J.,P., & E.P Lazer, “Microeconomics Theory”, All India Traveller Bookseller, New Delhi• Lipsey, R.G., and K.A Chrystal, “Principles of Economics”, Oxford University Press.• Maddala G.S., and E.Miller, “Microeconomics: Theory and Applications” McGraw-Hall International.• Salvatore, D., “Schaum’s Outline of Theory and Problems of Microeconomics Theory”, McGraw-Hill, International Edition.
  39. 39. STATISTICAL METHODS IN RESEARCHCourse Code: BCH 204 Credit Units: 06Course Objective:To provide basic understanding of quantitative tools and their elementary application to business problems.Course Contents:Module I: Introduction to StatisticsBasic concepts; Population, sample, parameter, Frequency Distribution, Cumulative frequency: Graphicsand diagrammatic representation of data, Techniques of data collection; sampling vs. Population, primary andsecondary data.Module II: Central Tendency and DispersionMeasures of central tendency; Mean Median Mode Geometric mean and Harmonic mean. Measures ofdispersion; Range, Mean Deviation, Standard deviation, coefficient of variation, Quartile. Deviation, skew nessand kurtosis.Module III: Correlation and RegressionCorrelation: simple, coefficient of correlation-Karl Pearson and Rank correlation partial and Multiplecorrelation Analysis, Regression analysis Estimation of regression line in a bivariate distribution - Least squaresmethod, interpretation of regression coefficients.Module IV: Time Series and index NumbersTime series analysis-concept and components Determination of regular, trend and seasonal indices; indexnumber’s - concept, price relative, quantity relative, value relative; Lapeer’s Paasche’s and Fisher, Familybudget method; problems in the construction and limitations of index numbers Tests for ideal index number.Module VProbability Theory (including normal, poison and binomial distribution)Module VIDecision Tree AnalysisExamination Scheme: Components A CT C H EE Weightage (%) 5 15 5 5 70Text & References:• Allen, R.G.D, Mathematical Analysis for Economics, Macmillan Press, London.• Black, J. and J.F. Bradley, Essential Mathematics for Economics, John Wiley and Sons.• Chiang, A.C, Fundamental Method of Mathematical Economics, McGraw-Hill, New Delhi.• Croxton, F.E., D.J. Cowden and S. Klein, Applied General Statistics, Prentice Hall, New Delhi.• Gupta, S.C. and V.K. Kapoor, Fundamentals of Applied Statistics, S.Chand and Sons, New Delhi.• Speigal, M.R, Theory and Problems of Statistics, McGraw-Hill Book, London.
  40. 40. CORPORATE LAWSCourse Code: BCH 205 Credit Units: 06Course Objective:To develop an understanding of the regulation of registered companies and to provide thorough understandingof the various provisions of the Indian Company LawCourse Contents:Module I: IntroductionMeaning, characteristics & Types of companiesModule IIPromotion & incorporation of companiesModule IIIMemorandum of Association, articles of association, Prospectus, Borrowing Power, Mortgages & chargesModule IVDirectors- appointment, powers & legal positionCompany Meetings-kinds, quorum, voting, resolutions & minutes.Module VDividends - Dividend to Equity & Preference shareholders, Rules regarding dividends, Declaration of Dividendout of Reserves, Rules regarding unpaid or unclaimed dividendModule VIAudit of Limited Companies-Company Auditor-appointment, powers, duties & liabilities, auditors repot.Module VII: Winding up of CompanyTypes of winding up, Grounds for winding up by court, Appointment, Duties & Powers of official Liquidator,Manner of voluntary winding up, Consequences & types of voluntary winding upExamination Scheme: Components A CT C H EE Weightage (%) 5 15 5 5 70Text & References:• M.C. Shukla & Gulshan: Principles of Company Law.• N.D. Kapoor: Company Law and Secretarial Practice.• M.C. Bhandari: Guide to Company Law Procedures.• Tuteja: Company Administration and Meetings.• S.C. Kuchehal: Company Law and Secretarial Practice.• Dr. P.N. Reddy and H.R. Appanaiah: Essentials of Company Law and Secretarial Practice, Himalaya Publishers.
  41. 41. INCOME TAX LAW AND PRACTICECourse Code: BCH 206 Credit Units: 06Course Objective:To prepare the students with the concepts and theory of income tax accounting and to give a practical exposureto themCourse Contents:Module IBrief History of Income Tax, Legal Frame work, Cannons of Taxation – Finance Bill – Scheme of Income Tax.Definition: Assessee, Person, assessment year, previous year, income, Gross Total Income, Total Income,Agricultural Income (including integration of Agricultural Income with Non- Agriculture Income).Revenue and Capital (a) Receipts (b) Expenditure (c) Loss.Residential Status and Incidence of Tax.Exempted Incomes U/S 10 (Restricted to Individual Assesses): fully exempted and partly exempted incomes -including problems on House Rent Allowance, Leave Encashment, Commutation of Pension, Death-cum-Retirement benefits, Gratuity, compensation received on termination of the service.Module IIIncome from Salary – Features of Salary Income – Basic Salary – Allowance, Perquisites section 89(1) – TaxRebate U/S 88 – Problems.Module IIIIncome from House Property – Introduction – Annual value under different situations – deductions– problems.Module IVPreparation of return of income – manually and through softwareForm No. 49A (PAN) and 49B.Filling of Income Tax Returns.List of enclosures to be made along with IT returns (with reference to salary & H.P).Preparation of Form 16.Computation of Income Tax and the Slab Rates.Computation of Gratuity.Chart on perquisites.List of enclosures to be made along with IT returns (with reference to salary and house property Incomes)Examination Scheme: Components A CT C H EE Weightage (%) 5 15 5 5 70Text & References:• Dr. Vinod K. Singhania: Direct Taxes – Law and Practice, Taxmann publication.• B.B. Lal: Direct Taxes, Konark Publisher (P) ltd.• Bhagwathi Prasad: Direct Taxes – Law and Practice, Wishwa Prakashana.• Dr. Mehrotra and Dr. Goyal: Direct Taxes – Law and Practice, Sahitya Bhavan Publication.• Dinakar Pagare: Law and Practice of Income Tax, Sultan Chand and sons.• Gaur & Narang: Income Tax.
  42. 42. E - COMMERCECourse Code: BCH 207 Credit Units: 05Course Objective:The subject will provide students with the knowledge to cover wide-ranging aspects of conducting business on the Internet.Course Contents:Module I: E-Commerce ConceptMeaning, definition, concept, features, function of E-Commerce, E-Commerce practices v/s traditionalpractices, scope and basic models of E-Commerce, limitations of E-Commerce, precaution for secure E-Commerce, proxy services.Module II: Electronic Data InterchangeConcept of EDI, difference between paper based Business and EDI Based business, Advantages of EDI,Application areas for EDI, Action plan for Implementing EDI, Factors influencing the choice of EDI, SoftwareConcept of Electronic Signature, Access Control.Module III: Types of E-CommerceMeaning of B2C, B2B, C2C, P2P. Applications in B2C- E-Banking, E-Trading. E-Auction - Introduction andoverview of these concepts. Application of B2B- E-distributor, B2B service provider, benefits of B2B onProcurement, Just in time delivery. Consumer to consumer and peer to peer business model Introduction andbasic concepts.Module IV: InternetConcept of Internet, use of Internet, Requirements of Internet, Internet Domain, Internet server, establishingconnectivity on the Internet, Types of Internet provides, Constituents of Internet Protocol, browsing the internet,tools and service on Internet, Procedure of Opening E-mail Account on Internet.Module V: E-MarketingTraditional Marketing V/S E-Marketing, Impact of Ecommerce on markets, Marketing issue in E-Marketing,Promoting your E-Business. Direct marketing, one to one marketing.Module VI: E-FinanceAreas of E-Financing, E-Banking, traditional v/s E-Banking, operations in E-Banking. E-Trading- Stockmarketing, trading v/s E-Trading, Importance of E-Trading, Advantages of E-trading, operational aspects of E-Trading.Module VII: E-PaymentTransactions through Internet, Requirements of E-Payment system, Post paid payment system- Credit cardsolutions, cyber cash Internet cheques. Instant Paid payment system- Debit card, direct debit. Prepaid paymentsystem- Electronic cash, digicash, Netcash, cybercash, smart cards.Module VIII: E-Commerce in IndiaState of E-Commerce in India, Problems and opportmoduleies in E-Commerce in India, Future of E-Commerce,Legal issues involved in E-Commerce in India.Examination Scheme: Components A CT C H EE Weightage (%) 5 15 5 5 70Text & References:• Computer Today, S. Bansundara• E-Commerce: The Cutting Edge of Business, Kamblesh Bajaj and Debjani Nag, McGraw Hill• E-Commerce, S. Jaiswal
  43. 43. AUDITINGCourse Code: BCH 208 Credit Units: 06Course Objective:To provide knowledge of auditing principles, procedures and techniques in accordance with the professionalstandards and requirements.Course Contents:Module IIntroduction to auditing Introduction – meaning - definition – difference between accountancy and auditing – types of audit - advantages of auditing – preparation before commencement of new auditModule IIInternal check Meaning and objects of internal check – internal control-meaning definition-fundamental Principles-internal check as regards wages, cash sales, cash purchases - internal check in a departmental stores-internal audit – meaning-importance – advantage and disadvantages.Module IIIVerification and valuation of assets and liabilities: Meaning and objectives – position of an auditor as regards tothe valuation of assets – verification and valuation of different items – assets –fixed assets -goodwill – stock intrade – investments – liabilities – capital – debentures – bills payable sundry creditors – contingent liabilities –Module IVAudit of different organizations drafting of audit program or trading and non-trading organization in a tabular form. Preparation of clean and qualified audit report with special reference to manufacturing and other Companies Audit Report 1975Module VVisit an audit firm, write about the procedure followed by them in Auditing the books of accounts of a firm.Record the verification procedure with respect to any one fixed asset.Prepare a qualified or clean audit report for a given situation.Draft an audit program.Examination Scheme: Components A CT C H EE Weightage (%) 5 15 5 5 70Text & References:• TR Sharma, Auditing.• BN Tandon, Practical Auditing.• MS Ramaswamy, Principles and Practice of Auditing.• Dinakar Pagare, Practice of Auditing.• Kamal Gupta, Practical Auditing.• P N Reddy & Appannaiah, Auditing.• Shekar, Auditing.• Pradeep Kumar, Auditing.• Jagadeesh Prakash, Auditing
  44. 44. COMMUNICATION SKILLS – I & IICourse Code: BCH 241 Credit Units: 02 COMMUNICATION SKILLS - ICourse Objective:To form written communication strategies necessary in the workplaceCourse Contents:Module I: Introduction to Writing SkillsEffective Writing SkillsAvoiding Common ErrorsParagraph WritingNote TakingWriting AssignmentsModule II: Letter WritingTypesFormatsModule IIIMemoAgenda and MinutesNotice and CircularsModule IV: Report WritingPurpose and Scope of a ReportFundamental Principles of Report WritingProject Report WritingSummer Internship ReportsText & References:• Business Communication, Raman –Prakash, Oxford• Creative English for Communication, Krishnaswamy N, Macmillan• Textbook of Business Communication, Ramaswami S, Macmillan• Working in English, Jones, Cambridge• A Writers Workbook Fourth edition, Smoke, Cambridge• Effective Writing, Withrow, Cambridge• Writing Skills, Coe/Rycroft/Ernest, Cambridge• Welcome!, Jones, Cambridge COMMUNICATION SKILLS - IICourse Objective:To teach the participants strategies for improving academic reading and writing.Emphasis is placed on increasing fluency, deepening vocabulary, and refining academic language proficiency.Course Contents:Module I: Social Communication SkillsSmall TalkConversational EnglishAppropriatenessBuilding rapportModule II: Context Based SpeakingIn general situationsIn specific professional situationsDiscussion and associated vocabulary

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