dept. of commerce - patkai christian college · 2018-04-04 · dept. of commerce course structure...
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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
Course Code Course Title Marks Credit
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
Course Code Course Title Marks Credit
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
Course Code Course Title Marks Credit
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
Patkai Christian College 2
Semester - V
Course Code Course Title Marks Credit
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
Course Code Course Title Marks Credit
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
Patkai Christian College 3
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
Patkai Christian College 4
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.
Patkai Christian College 5
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.
Patkai Christian College 6
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).
Patkai Christian College 7
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.
Patkai Christian College 8
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.
Patkai Christian College 9
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.
Patkai Christian College 10
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.
Patkai Christian College 11
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.
Patkai Christian College 12
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.
Patkai Christian College 13
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.
Patkai Christian College 14
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.
Patkai Christian College 15
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:
1. Jain & Narang company Accounts – Kalyani Publishing House, Ludhiana.
2. Gupta & R. L: Advanced Accounts Delhi, S. Chand.
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.
Patkai Christian College 16
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.
Patkai Christian College 17
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
Patkai Christian College 18
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.
Patkai Christian College 19
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.
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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:
1. Jain & Narang company Accounts – Kalyani Publishing House, Ludhiana.
2. Gupta & R. L: Advanced Accounts Delhi, S. Chand.
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
Patkai Christian College 21
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.
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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.
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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.
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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.
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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.
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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. 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.
Patkai Christian College 27
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.
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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.
Patkai Christian College 29
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.
Patkai Christian College 30
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
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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
Patkai Christian College 32
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
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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.