Bachelor of Commerce (B.Com.

)
PROGRAMME GUIDE

1
 TABLE OF CONTENTS

INTRODUCTION 3

PROGRAMME OUTCOMES 3

PROGRAMME SPECIFIC OUTCOMES 3

SALIENT FEATURES 3

PROGRAMME CODE 4

DURATION OF THE PROGRAMME 4

MEDIUM OF INSTRUCTION/EXAMINATION 4

PROGRAMME STRUCTURE 5

PROGRAMME SCHEME 6-9

SYLLABUS OF PROGRAMME 10-91

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 INTRODUCTION

Programme will develop broad commercial knowledge among the students and build skills vital for
professional success.

PROGRAMME OUTCOMES

Program outcomes are narrower statements that describe what students are expected to know and be able
to do by the time of graduation. These relate to the skills, knowledge, and behaviours that students acquire in
their matriculation through the program
1. Communication: Exercise effective written and oral communication skills for different business
situations.
2. Life Long Learning: Recognize the need for and an ability to engage in life-long learning.
3. Business knowledge: Demonstrate ability to discuss and apply principles and rules of accounting,
auditing, law and taxation.
4. Financial Statement Analysis: Analyze financial statements for investment and business decisions.
5. Sustainability and Ethics: Take or recommend business decisions in the light of professional ethics
and sustainability concerns.
6. Business Incorporation: Set up a business enterprise in accordance with legal provisions.
7. Leadership and Team work: Demonstrate ability to lead or work as an effective team member in
organizing events or discharging responsibilities

PROGRAMME SPECIFIC OUTCOMES

PSOs are statements that describe what the graduates of a specific engineering program should be able to do

1. PSO1: Comprehend the business environment and develop strategies promptly for business
profitability and competitive advantage.
2. PSO2: Demonstrate competence to contribute to rationale business decisions based on management
principles and analysis.

SALIENT FEATURES

➢ Professional Enhancement: Subjects like communication, analytical and soft skills to enhance
personality and employability.
➢ Software Skills: Exposure to 21st century software’s like MS Excel, Tally for industry readiness and
option of getting add-on certification in accounting software.
➢ Internationally Accredited: Program accredited by Accreditation Council for Business Schools and
Program (ACBSP), USA.

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PROGRAMME CODE: OL3122

DURATION OF THE PROGRAMME:

Minimum Duration 3 years

Maximum Duration 6 years

MEDIUM OF INSTRUCTION/EXAMINATION:

Medium of instruction and Examination shall be English.

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 PROGRAMME STRUCTURE
Core Courses
Discipline
(CR I, CR II, Ability Skill
Specific Generic
CR III A, CR III B) Enhancement Enhancement
Electives Electives
Term CR I+II – (8+6) Courses Courses Credits
(DSE) (GE)
14 x 4 Credits ( AECC) (SEC)
4x4 4 x 4 Credits
CR III (A) - 1 x 4 Credits, 4 x 4 Credits 4 x 4 Credits
Credits
CR III B-1 x 8 Credits
AECC-I
Environmenta
Discipline Specific Core- I
l sciences
Discipline Specific Core- II
I AECC-II 20
Discipline Specific Core- III
English
Communicatio
n Skills
AECC-III
Discipline Specific Core- IV Advanced
Discipline Specific Core- V English
II 20
Discipline Specific Core- VI Communicatio
Discipline Specific Core- VII n Skills

GE I
Discipline Specific Core-
AECC-IV (Contemporary
VIII
Community Programming,
III Discipline Specific Core- IX 24
Development English, History,
Discipline Specific Core- X
Project political science,
Discipline Specific Core- XI
sociology)
Discipline Specific Core- XII GE-II
Discipline Specific Core- (Contemporary
XIII SEC-I Programming,
IV 24
CRIII (A) SEC-II English, History,
SOFT SKILLS political science,
sociology)
CR-III (B) GE-III
PROJECT or 2 courses of (Contemporary
other area from the Generic DSE-I SEC- III Programming,
V 24
Elective BASKET 1 and 2 DSE-II English, History,
which is not chosen as political science,
Generic Elective (GE) sociology)
GE-IV
(Contemporary
Discipline Specific Core-
DSE-III Programming,
VI XIV SEC-IV 20
DSE-IV English, History,
political science,
sociology)
Total 68 Credits 16 Credits 16 Credits 16 Credits 16 Credits 132

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 BACHELOR OF COMMERCE (B.Com.)
PROGRAMME SCHEME (ONLINE)
COURSE CODE COURSE TITLE Cr. CA ETE(Th.) ETE(Pr.)
TERM 1
EACC105 FINANCIAL ACCOUNTING 4 30 70 0
ECAP279 OFFICE AUTOMATION TOOLS 4 30 40 30
EMGN101 BUSINESS ORGANISATION AND MANAGEMENT 4 30 70 0
ECHE110 ENVIRONMENTAL SCIENCES 4 30 70 0
EENG139 ENGLISH COMMUNICATION SKILLS 4 30 70 0
TERM 2
EBSL102 COMPANY LAW 4 30 70 0
EACC204 COST ACCOUNTING 4 30 70 0
EECO113 BUSINESS ECONOMICS 4 30 70 0
EBSL101 BUSINESS LAW 4 30 70 0
EENG140 ADVANCED ENGLISH COMMUNICATION SKILLS 4 30 70 0
TERM 3
EACC210 CORPORATE ACCOUNTING 4 30 70 0
EACC301 MANAGEMENT ACCOUNTING 4 30 70 0
EQTT201 BUSINESS MATHEMATICS AND STATISTICS 4 30 70 0
EBSL301 INCOME TAX LAW AND PRACTICE 4 30 70 0
GE-I GENERIC ELECTIVE I 4 30 70 0
EMGN231 COMMUNITY DEVELOPMENT PROJECT 4 0 0 100
TERM 4
EACC215 AUDITING AND CORPORATE GOVERNANCE 4 30 70 0
EFIN302 FUNDAMENTALS OF FINANCIAL MANAGEMENT 4 30 70 0
GE-II GENERIC ELECTIVE II 4 30 70 0
SEC-I SKILL ENHANCEMENT COURSE I 4 30 70 0
SEC-II SKILL ENHANCEMENT COURSE II 4 30 70 0
EPES201 SOFT SKILLS 4 30 70 0
TERM 5
DSE-I DISCIPLINE SPECIFIC ELECTIVE I 4 30 70 0
DSE-II DISCIPLINE SPECIFIC ELECTIVE II 4 30 70 0
GE-III GENERIC ELECTIVE III 4 30 70 0
SEC-III SKILL ENHANCEMENT COURSE III 4 30 70 0
PROJECT
8 30 0 70
OR
2 courses of other area from the GE basket 1 & 2 which is
not chosen as Generic Elective (GE) 4 30 70 0

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 TERM 6
EBSL304 GOODS AND SERVICES TAX AND CUSTOMS LAW 4 30 70 0
DSE-III DISCIPLINE SPECIFIC ELECTIVE III 4 30 70 0
DSE-IV DISCIPLINE SPECIFIC ELECTIVE IV 4 30 70 0
GE-IV GENERIC ELECTIVE IV 4 30 70 0
SEC-IV SKILL ENHANCEMENT COURSE IV 4 30 70 0
TOTAL CREDITS 132

DISCILPLINE SPECIFIC ELECTIVE (DSE) BASKET 1

S. Course
Course Title Credit CA ETE ETP Elective Term
No Code

EHRM101 HUMAN RESOURCE MANAGEMENT General

1 4 30 70 0 5
Management

2 EACC352 FINANCIAL REPORTING 4 30 70 0 Accounting 5

DISCILPLINE SPECIFIC ELECTIVE (DSE) BASKET 2

S. Course
Course Title Credit CA ETE ETP Elective Term
No Code

EMGN303 BUSINESS ENVIRONMENT General

1 4 30 70 0 5
Management
ADVANCED COST AND MANAGEMENT
2 EACC354 4 30 70 0 Accounting 5
ACCOUNTING

DISCILPLINE SPECIFIC ELECTIVE (DSE) BASKET 3

S. Course
Course Title Credit CA ETE ETP Elective Term
No Code

DEMGN206 RESEARCH METHODOLOGY General

1 4 30 70 0 6
Management
CONTEMPORARY ISSUES IN
2 DEACC355 4 30 70 0 Accounting 6
ACCOUNTING

DISCILPLINE SPECIFIC ELECTIVE (DSE) BASKET 4

S. Course
Course Title Credit CA ETE ETP Elective Term
No Code

EMGN358 E-COMMERCE General 6

1 4 30 70 0
Management
2 EACC356 INTERNATIONAL ACCOUNTING 4 30 70 0 Accounting 6

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 SKILL ENHANCEMENT (SEC) BASKET 1

S. No. Course Code Course Title Credit CA ETE ETP Elective Term Area
PRINCIPLES OF Sales and
1 EMKT201 4 30 70 0 SEC-I 4
MARKETING Marketing
SPREADSHEET
Sales and
2 EMGN251 MODELLING (USING 4 30 70 0 SEC-II 4
Marketing
EXCEL)
Sales and
3 EMKT309 DIGITAL MARKETING 4 30 70 0 SEC-III 5
Marketing

Sales and
4 EMKT312 SELLING SKILLS 4 30 70 0 SEC-IV 6
Marketing

SKILL ENHANCEMENT (SEC) BASKET 1

S. No. Course Code Course Title Credit CA ETE ETP Elective Term Area
STRATEGIC Chartered
1 EMGN226 4 30 70 0 SEC-I 4
MANAGEMENT Accountancy
ADVANCED Chartered
2 EACC312 4 30 70 0 SEC-II 4
ACCOUNTING Accountancy
INFORMATION
Chartered
3 EOPR311 SYSTEMS CONTROL 4 30 70 0 SEC-III 5
Accountancy
AND AUDIT
ENTERPRISE
Chartered
4 EOPR310 INFORMATION 4 30 70 0 SEC-IV 6
Accountancy
SYSTEMS

SKILL ENHANCEMENT (SEC) BASKET 1

S. No Course Code Course Title Credit CA ETE ETP Elective Area Term

FUNDAMENTALS OF INFORMATION CONTEMPORARY

1 ECAP170 4 30 40 30 3
TECHNOLOGY PROGRAMMING

2 EENG112 INDIAN WRITING IN ENGLISH 4 30 70 0 ENGLISH 3

HISTORY OF INDIA FROM THE

3 EHIS110 4 30 70 0 HISTORY 3
EARLIEST TIME UPTO 300 CE

4 ESOC111 INTRODUCTION TO SOCIOLOGY 4 30 70 0 SOCIOLOGY 3

INTRODUCTION TO POLITICAL POLITICAL

5 EPOL110 4 30 70 0 3
THEORY SCIENCE

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 GENERIC ELECTIVE (GE) BASKET 2
S. Course
Course Title Credit CA ETE ETP Elective Area Term
No. Code
CONTEMPORARY
1 ECAP172 PROGRAMMING METHODOLOGY 4 30 40 30 4
PROGRAMMING
BRITISH POETRY AND DRAMA 14TH-
2 EENG114 4 30 70 0 ENGLISH 4
18TH CENTURIES

3 EHIS122 HISTORY OF INDIA C.300 TO 1206 4 30 70 0 HISTORY 4

4 ESOC102 SOCIAL INSTITUTIONS 4 30 70 0 SOCIOLOGY 4

POLITICAL
5 EPOL123 INDIAN GOVERNMENT AND POLITICS 4 30 70 0 4
SCIENCE

GENERIC ELECTIVE (GE) BASKET 3

S.
Course Code Course Title Credit CA ETE ETP Elective Area Term
No.
CONTEMPORARY
1 ECAP202 OBJECT ORIENTED PROGRAMMING 4 30 40 30 5
PROGRAMMING
BRITISH LITERATURE 18TH-20TH
2 EENG115 4 30 70 0 ENGLISH 5
CENTURIES

3 EHIS210 HISTORY OF INDIA C. 1206 -1707 4 30 70 0 HISTORY 5

4 ESOC223 CLASSICAL SOCIOLOGICAL THINKERS 4 30 70 0 SOCIOLOGY 5

COMPARATIVE GOVERNMENT AND POLITICAL
5 EPOL220 4 30 70 0 5
POLITICS SCIENCE

GENERIC ELECTIVE (GE) BASKET 4

S.
Course Code Course Title Credit CA ETE ETP Elective Area Term
No.
FUNDAMENTALS OF WEB CONTEMPORARY
1 ECAP214 4 30 40 30 6
PROGRAMMING PROGRAMMING
2 EENG316 WOMEN’S WRITING 4 30 70 0 ENGLISH 6
HISTORY OF INDIA FROM 1707 TO
3 EHIS219 4 30 70 0 HISTORY 6
1950

4 ESOC262 MEDIA AND STARTIFICATION 4 30 70 0 SOCIOLOGY 6

INTRODUCTION TO INTERNATIONAL POLITICAL

5 EPOL222 4 30 70 0 6
RELATIONS SCIENCE

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Note:

1. Students can adopt only one area from discipline specific elective basket that will be applicable for the
whole program.
2. Students can adopt only one basket of skill enhancement, courses of the same will be applicable for the
whole program.
3. Students can adopt only one area from generic elective basket that will be applicable for the whole
program.
4. In case of Project student may choose two courses of the other area against Project from the Generic
Basket 1 and 2 which is not chosen as GE.

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 Course Code EACC105 Course Title FINANCIAL ACCOUNTING
WEIGHTAGE
CA ETE(Th.)
30 70
Course Outcomes:
CO1: Compare the importance of Generally Accepted Accounting Principles in relation to IFRS
CO2: Analyze transactions in accounting and compute the value of assets
CO3: Prepare financial statements in accordance with appropriate standards
CO4: Solve the problems related to hire purchase and dissolution of partnership
CO5: Describe the main elements of branch accounting
CO6: Record the business transactions in various types of vouchers using accounting software and
generating accounting reports.

Unit No. Content

Introduction to accounting- accounting as an information system, users of financial
accounting information, need of financial information, qualitative characteristics,
Unit-1
advantages and limitations of accounting, branches of accounting, cash basis and accrual
basis of accounting.
Accounting principles- nature of financial accounting principles – Basic concepts and
Unit-2 conventions: entity, money measurement, going concern, cost, realization, accruals,
periodicity, consistency, prudence (conservatism), materiality and full disclosures.
Business Income- measurement of business income-net income: the accounting period,
Unit-3 the continuity doctrine and matching concept, objectives of measurement, revenue
recognition, recognition of expenses.
Financial accounting standards- concept, benefits, procedure for issuing accounting
Unit-4 standards in India, salient features of First-Time Adoption of Indian Accounting Standard
(Ind-AS) 101, International Financial Reporting Standards (IFRS): - Need and procedures.
Accounting Process- recording of a business transaction in journal, ledger posting,
Unit-5
preparation of trial balance including adjustments.
Depreciation accounting- concept of depreciation, factors in the measurement of
Unit-6 depreciation, methods of computing depreciation: straight line method and diminishing
balance method.
Inventory Valuation- meaning, significance of inventory valuation, inventory record
Unit-7 systems-periodic and perpetual, methods: FIFO, LIFO and Weighted Average and salient
features of IND AS2.
Final Accounts- conceptual framework of capital and revenue expenditures and receipts,
Unit-8
preparation of financial statements of non-corporate business entities.
Dissolution of Partnership Firm- accounting of dissolution of the partnership firm
Unit-9 including insolvency of partners, sale to a limited company and piecemeal distribution

Accounting for Hire-Purchase and Installment Systems- Journal entries and ledger
Unit-10 accounts in the books of hire vendors and hire purchaser for large value items including
default and repossession.
Branch accounting 1- concept of dependent branches, accounting aspects, debtors
Unit-11 system, stock and debtors system, branch final accounts system and whole sale basis
system,
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 Branch accounting 2- independent branches, concept and accounting treatment and
Unit-12
preparation of consolidated profit and loss account and balance sheet.
Computerized Accounting Systems 1- computerized accounts by using any popular
Unit-13
accounting software, creating a company, configure and features settings
Computerized Accounting Systems 2- creating accounting ledgers and groups, creating
Unit-14 stock items and groups, vouchers entry, generating reports, selecting and shutting a
company.

READINGS:

1. Charles T. Horngren and Donna Philbrick, Introduction to Financial Accounting, Pearson Education.
2. Financial Accounting by P.C. Tulsian, Pearson
3. Financial Accounting by Hanif and Mukherjee, MCgraw Hill Education
4. Advanced Accountancy by S.N. Maheshwari and S.K. Maheshwari, Vikas Publishing House

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 Course Code ECAP279 Course Title OFFICE AUTOMATION TOOLS
WEIGHTAGE
CA ETE(Th.) ETE (Pr.)
30 40 30
Course Outcomes:
CO1: Understand basic concepts and terminology of information technology.
CO2: Gain writing skills and various presentation aspects using word processing software
CO3: Examine the various formulas and functions for data analysis in spreadsheet
CO4: List the cloud and IoT functionalities

Unit No. Content

Computer Fundamentals: Characteristics and Generation of Computers, Block diagram of
Unit-1 Computer
Data Representation: Binary Number System, Octal, Hexadecimal and their Conversion
Memory: Types, Units of memory, RAM, ROM, Secondary storage devices – HDD, Flash
Unit-2
Drives, Optical Disks: DVD
I/O Devices – Keyboard, Mouse, LCDs, Scanner, Plotter, Printer and Latest I/O devices in
Unit-3 market
MS Windows: Desktop, My Computer, Files and folders using windows explorer; Control
Unit-4
Panel, Searching Files and folders
MS Word: Introduction, Environment, Help, Creating and Editing Word Document. Saving
Unit-5
Document, Working with Text: Selecting, Formatting, Aligning and Indenting
MS Word: Finding Replacing Text, Bullets and Numbering, Header and Footer, Working with
Unit-6
Tables, Properties Using spell checker, Grammar, AutoCorrect Feature
MS Word: Graphics: Inserting Pictures, Clipart, Drawing Objects, Using Word Art. Setting
Unit-7
page size and margins; Printing documents. Mail Merge Practical
MS-Excel: Environment, Creating, Opening, and Saving Workbook, Range of Cells.
Unit-8
Formatting Cells ,Functions: Mathematical, Logical, Date, Time, Auto Sum, Cell referencing
MS-Excel: Formulas. Graphs: Charts, Types and Chart Tool Bar.
Unit-9 Printing: Page Layout, Header and Footer Tab, Pivot tables, V-lookup, Validation and what-if
analysis
MS PowerPoint: Environment, Creating and Editing presentation, Auto content wizard,
Unit-10
using built-in templates
MS PowerPoint: Types of Views: Normal, Outline, Slide, Slide Sorter, Slide Show, Creating
Unit-11 customized templates; formatting presentations
Graphics: AutoShapes, adding multimedia contents, printing slides
Unit-12 Organizational change: concepts and process of change, managing resistance to change
Applications: WWW, e-mail, Instant Messaging, Internet Telephony, Videoconferencing,
Unit-13
Web Browser and its environment
Cloud Computing and IoT: SaaS, PaaS, IaaS, Public and Private Cloud; Virtualization, Virtual
Unit-14
Server, Cloud Storage, Database Storage, Basics of IoT and sensors.

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LABORATORYWORK:

1. Hardware familiarizing with various I/O Peripheral devices, storage devices.

2. MS Windows: Familiarizing with windows operating system; using built-in accessories; managing files
and folders using windows explorer
3. MS Windows: working with control panel; installing hardware and software.
4. MS-Office (or any other Office Suite), meaning and features, its components.
5. MS-Word (or any other word processor): Creating Document Files, Saving, Closing Files, Page Settings
and Formatting Text. Spell Checking, Creating Tables, Adding rows, columns. Printing Documents,
Setting Print Settings, creating labels and mail merge, taking Printouts
6. MS- Excel- Working with worksheet, formulas & functions, Inserting charts, printing in Excel, Pivot
tables, V-lookup, Validation and what-if analysis
7. MS PowerPoint-Views, Designing, viewing, presenting & Printing of Slides, Custom animations and
transition effects.
8. Internet: Navigating with Internet Explorer; surfing the net, using search engines; using email facility.

READINGS:

1. FUNDAMENTALS OF COMPUTERS by BALAGURUSAMY, Mc Graw Hill.

2. INTRODUCTION TO INFORMATION TECHNOLOGY by RAJA Raman, V., PHI Learning Pvt. Ltd.

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 BUSINESS ORGANIZATION AND
Course Code EMGN101 Course Title
MANAGEMENT
WEIGHTAGE
CA ETE(Th.)
30 70
Course Outcomes:
CO1: Enumerate the concept of business organization
CO2 Analyze the significance of management functions and important organizational behaviour elements
at different levels of organization
CO3: Develop and sharpen understanding of how different management approaches can be used to
enhance organization effectiveness
CO4: Integrate skills to align individual and organizational objectives
CO5: Assess the application of management theories in real life decision making
CO6: Evaluate the managerial issues in different functional areas of organization

Unit No. Content

Foundation of Indian business: small and medium enterprises, problems and government
policy, India’s experience of liberalization and globalization, technological innovations and
Unit-1
skill development, make in India movement, social responsibility and ethics, emerging
opportunities in business, franchising, outsourcing, and e-commerce
Business enterprises: limited liability partnership, choice of form of organization, forms of
business organization, sole proprietorship, joint Hindu family firm, partnership firm, joint
Unit-2
stock company, cooperative society, government - business interface, rationale and forms of
public enterprises, international business, multinational corporations
Management and organization: the process of management: planning, organizing- basic
Unit-3 considerations, departmentation, functional, project, matrix and network, delegation and
decentralization of authority, groups and teams
Decision making and control system: decision making process and strategy formulation,
Unit-4
control concept and process
Unit-5 Leadership: leadership concept and styles, trait and situational theory of leadership
Motivation: motivation concept and importance, Maslow need hierarchy theory, Herzberg
Unit-6
two factors theory
Unit-7 Communication: communication process and communication barriers in an organization
Functional area of marketing management: marketing management marketing concept,
Unit-8 marketing mix product life cycle, pricing policies and practices
Functional area of financial management: financial management concept and objectives,
Unit-9 sources of funds equity shares debentures venture capital and lease finance, securities
market role of SEBI
Functional area of human resources management: human resource management concept
Unit-10
and functions, basic dynamics of employer employee relations
Organizational culture: characteristics and functions of organizational culture, types and
Unit-11 levels of organizational culture, dimensions and elements of organizational culture, creating
and sustaining organizational culture
Unit-12 Organizational change: concepts and process of change, managing resistance to change
Conflict management: functional and dysfunctional conflict, levels and process of conflict,
Unit-13
conflict resolution and management styles

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 Stress management: stress and stress symptoms, types and causes of stress, managing
Unit-14
stress

READINGS:

1. ESSENTIALS OF MANAGEMENT by KOONTZ AND WEIHRICH, Tata McGraw Hill, India

1. BUSINESS ORGANIZATION AND MANAGEMENT, C.B GUPTA, SULTANCHAND AND SONS
2. BUSINESS ORGANISATION AND MANAGEMENT by CR BASU, Tata McGraw Hill, India

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 Course Code ECHE110 Course Title ENVIRONMENTAL SCIENCES
WEIGHTAGE
CA ETE(Th.)
30 70
Course Outcomes:
CO1: Observe the current environmental issues and associated problems.
CO2: Illustrate the basic knowledge of environment and its various components.
CO3: Devise new approaches to reduce various types of environmental pollution.
CO4: Identify the environment policies and practices

Unit No. Content

Multidisciplinary nature of environmental studies, Scope and importance: Concept of
Unit-1 sustainability and sustainable development, Land resources: Land degradation, soil erosion
and desertification.
Deforestation: Causes and impacts due to mining, dam building on environment, forests,
Unit-2
biodiversity and tribal populations.
Water: Use and over-exploitation of surface and ground water, floods, droughts, conflicts
Unit-3 over water, Energy resources: Renewable and non-renewable energy sources, use of
alternate energy sources, growing energy needs.
Ecosystem, structure and function of ecosystem, Energy flow in an ecosystem: food chains,
food webs and ecological succession ecological pyramids, Case studies of the following
Unit-4
ecosystems: a) forest ecosystem b) grassland ecosystem c) desert ecosystem d) aquatic
ecosystem.
Levels of biological diversity: genetic, species and ecosystem diversity, Biogeographic zones
Unit-5 of India, Biodiversity patterns and global biodiversity hot spots, India as a mega diversity
nation, Endangered and endemic species in India.
Threats to biodiversity: Habitat loss, poaching of wildlife, man-wildlife conflicts, biological
invasions, Conservation of biodiversity: In-situ and ex-situ conservation of biodiversity,
Unit-6
Ecosystem and biodiversity services: ecological, economic, social, ethical, aesthetic and
Informational value.
Environmental pollution: Types, causes, effects and controls; Air pollution, Ill-effects of
Unit-7
Fireworks.
Environmental pollution: Types, causes, effects and controls: water, soil and noise
Unit-8
pollution, Nuclear hazards and human health risks, Pollution case studies.
Climate change, global warming, ozone layer depletion, acid rain and impacts on human
Unit-9
communities and agriculture.
Environment Laws: Environment Protection Act, Air (Prevention & Control of Pollution)
Unit-10 Act, Water (Prevention and control of Pollution) Act, Wildlife Protection Act, Forest
Conservation Act.
International agreements: Montreal and Kyoto protocols and Convention on Biological
Unit-11 Diversity (CBD), Nature reserves, tribal populations and rights, and human wildlife conflicts
in Indian context, Solid waste management: Control measures of urban and industrial waste
Unit-12 Human population growth: Impacts on environment, human health and welfare.
Disaster management: floods, earthquake, cyclones and landslides, Environmental
Unit-13
movements: Chipko, Silent valley, Bishnois of Rajasthan.
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 Environmental ethics: Role of Indian and other religions and cultures in environmental
Unit-14
conservation, Environmental communication and public awareness

READINGS:

1. PERSPECTIVE IN ENVIRONMENTAL STUDIES by ANUBHA KAUSHIK, C P KAUSHIK, NEW AGE

INTERNATIONAL PUBLISHERS
2. TEXT BOOK OF ENVIRONMENTAL STUDIES by D. DAVE AND S. S. KATEWA, CENGAGE LEARNING.

18
 Course Code EENG139 Course Title ENGLISH COMMUNICATION SKILLS
WEIGHTAGE
CA ETE(Th.)
30 70
Course Outcomes:
CO1: Identify deviant use of English both in written and spoken forms and understand the importance of
writing in academic life
CO2: Reorganize and correct the errors of usage to write simple sentences without committing errors of
spelling and grammar
CO3: Assess their own ability to improve the competence in using the language
CO4: Understand and appreciate English spoken by people from different regions and read independently
unfamiliar texts with comprehension
CO5: Use language for speaking with confidence in an intelligible and acceptable manner
CO6: Understand the importance of reading for life and develop an interest for reading

Unit No. Content

Unit-1 Grammar: introduction to the sentence structure in English
Unit-2 Grammar: introduction to articles
Unit-3 Grammar: introduction to parts of speech
Unit-4 Grammar: common errors
Unit-5 Listening Skills: introduction to the importance of listening skills
Unit-6 Listening Skills: types of listening – informational, critical, empathetic listening
Unit-7 Listening Skills: problems of listening to unfamiliar dialects
Unit-8 Speaking Skills: aspects of pronunciation, introduction to vowels, consonants and diphthongs
Unit-9 Speaking Skills: fluency in speaking, intelligibility in speaking
Reading Skills: introduction to reading skills, types of texts – narrative, descriptive,
Unit-10 extrapolative
Reading Skills: essential skills for reading comprehension – decoding, fluency, vocabulary,
Unit-11 reasoning and background knowledge
Writing Skills: introduction to writing skills, cohesion and coherence, expansion of given
Unit-12
sentence
Unit-13 Writing Skills: reorganizing jumbled sentences into a coherent paragraph, paragraph writing
Composition: introduction to letter writing, types of letters, notices, complaints, appreciation,
Unit-14
conveying sympathies

READINGS:

1. OXFORD PRACTICE GRAMMAR by JOHN EASTWOOD, OXFORD UNIVERSITY PRESS

2. TEXTBOOK OF ENGLISH PHONETICS FOR INDIAN STUDENTS by BALASUBRAMANIAN, LAKSHMI
PUBLICATIONS
3. OXFORD ADVANCED LEARNER’S DICTIONARY OF ENGLISH by DEUTER, M ET.AL. (, OXFORD
UNIVERSITY PRESS
4. INTERMEDIATE GRAMMAR, USAGE AND COMPOSITION by TOCKOO, M. L., A. E. SUBRAMANIAM, P. R.
SUBRAMANIAM, ORIENT BLACKSWAN PVT. LTD.

19
 Course Code EBSL102 Course Title COMPANY LAW
WEIGHTAGE
CA ETE(Th.)
30 70
Course Outcomes:
CO1: Apply the legal provisions involved in the formation of the company
CO2: Analyze the legal provisions applicable for raising share capital, borrowing power, charges and its
management
CO3: Interpret and recognize the legal issues involved in day-to-day company management and CSR
activities
CO4: Examine the validity to various meetings held in the company
CO5: Illustrate the practical aspects related to duties, appointment and removal of directors,
Committee formulation, transparency and disclosure
CO6: Identify the grounds and application of provisions related to winding up of company under
Companies Act and IBC and recognize the administration machinery of companies

Unit No. Content

Introduction to Companies Act, 2013: Nature and types of company, Lifting the
Unit-1
corporate veil, Difference between company, partnership and limited liability partnership
Incorporation of Company: Legal provisions related to incorporation of company by
Unit-2
MCA, Legal position of promoter
Company Documents: Memorandum of Association, Articles of Association, Doctrine of
Unit-3 constructive Notice, Doctrine of Indoor management
Unit-4 Prospectus: Types of prospectuses, Legal consequences of mis-statement in prospectus
Unit-5 Raising of Capital: Share and share capital, Alteration of share capital
Company management: Types of directors, Appointment of directors, Removal of
Unit-6 directors, Resignation by directors, Remuneration of directors, Position of directors,
Powers and duties of
Unit-7 Borrowing powers of a company: Ultra vires the company, Ultra vires the directors
Charges: Creation of Charges; Registration, Modification and Satisfaction of Charges;
Unit-8 Register of Charges; Inspection of charges; Punishment for contravention; Rectification by
Central Government in Register of charges.
Board Committees:Committees of Board of Directors- Audit Committee, Nomination and
Remuneration Committee, Stakeholders Relationship Committee, Corporate Social
Unit-9
Responsibility Committee, Ethic committee, Risk Committee, Corporate compliance
committee
Corporate Social Responsibility: Applicability of CSR; Types of CSR Activities; CSR
Unit-10
Committee and Expenditure; Net Profit for CSR; Reporting requirements.
Transparency and Disclosures: Board’s Report; Annual Return; Annual Report; Website
Unit-11
disclosures; Policies
Unit-12 Company Meetings: Types of meetings and essentials of valid meeting
Winding up of companies: Meaning and modes of winding up- Compulsory winding up,
Unit-13
winding up under IBC act-CIRP and Voluntary winding up
Other Legal Aspects: Insider-Trading, Whistle-Blowing – Insider-Trading; meaning and
legal provisions; Whistle-blowing: Concept and Mechanism. Administration of Company
Unit-14
Law [including National Company Law Tribunal(NCLT), National Company Law Appellate
Tribunal (NCLAT), Special Courts]
20
READINGS:

1. A TEXT BOOK OF COMPANY LAW (CORPORATE LAW) by P.P.S.GOGNA, S. CHAND &

2. ELEMENTS OF COMPANY LAW by N.D.KAPOOR, SULTAN CHAND & SONS (P) LTD.
3. LEGAL ASPECTS OF BUSINESS by DANIEL ALBUQUERQUE, OXFORD & IBH
4. A HANDBOOK ON CORPORATE AND OTHER LAWS by MANISH BHANDARI, NOT MENTIONED

21
 Course Code EACC204 Course Title COST ACCOUNTING
WEIGHTAGE
CA ETE(Th.)
30 70
Course Outcomes:
CO1: Understand various cost concepts and costing techniques
CO2: Classify various techniques of inventory control and methods of pricing material issues.
CO3: Analyze cost accounting techniques to evaluate and project business performance.
CO4: Analyze various managerial issues based on cost information.
CO5: Describe and recognize the peculiarities involved in the costing of service sector
CO6: Use the various cost accounting techniques in rational decision making.

Unit No. Content

Introduction to cost accounting: importance, objectives and advantages of cost accounting,
limitations, difference between cost accounting and financial accounting, cost centers and cost
Unit-1
classification, role of cost accountant, elements of cost, single or output costing, preparation of
cost sheet
Major components of cost: techniques of material control, concepts and objectives of
Unit-2 material control, methods of pricing of material issues, treatment of material losses, labor cost
and various wage plans, labor turnover, idle time, overtime, fringe benefits
Overhead cost: Classification, allocation, apportionment and absorption of overheads, under-
Unit-3 and over absorption, capacity levels and costs, capacity levels and costs, treatments of special
items of overheads
Process costing: Meaning and features of process costing, abnormal losses and abnormal
Unit-4 gain, Inter-process profits, Preparation of process cost accounts, equivalent production, joint
product and by-products
Job and batch costing: applicability of job and batch costing in industries, objectives of job
Unit-5
costing, job costing procedures, batch costing procedures, economic bath quantity (EBQ)
Contract costing: features of contract costing, contract costing and job costing distinction,
Unit-6 escalation clause, notional and estimated profits preparation of contract accounts in case of
complete, incomplete and near to completion contracts
Service costing: characteristics of service sector, units of cost in different service sectors,
Unit-7 costing methods used in service sector, pricing of service sector, costing methods used in
service sector, pricing of service sector
Standard costing and variance analysis: objectives of standard cost and standard costing,
Unit-8 advantages and limitations of standard costing, setting standards, meaning of variance
analysis, material variances, labor variances
Book Keeping in Cost Accounting: Integral and non-integral systems, reconciliation of cost
Unit-9
and financial accounts
Marginal Costing and CVP Analysis: concept, nature and importance of Marginal Costing,
Unit-10 CVP Analysis: P/V ratio, break-even point and Margin of Safety, applications of Marginal
Costing for decision making in organizations: make or buy decisions and product mix decision
Life cycle costing: concept of LCC, elements and categories of project life cycle costs, LCC
Unit-11 process, analysis of alternative courses of action in life cycle costing, optimization of project
life cycle costs, practical applications of LCC, benefits of LCC

22
 Product life-cycle costing: characteristics, uses, activities and essential features of product
life-cycle costing, costs in product life-cycle costing, cost control and Product life-cycle costing,
Unit-12
costs associated with different stages of product life-cycle costing, economic value added to
customer (EVC), experience curve and product life-cycle costing
Activity Based Costing: identification of activities, creation of cost pools, determination of
Unit-13 activity cost drivers, calculation of the activity cost driver rate and charging the cost of
activities to products
Uniform cost and inter-firm comparison: objectives, benefits and limitations of uniform
Unit-14 costing, requisites for installation of uniform costing, objectives and advantages of inter-firm
comparisons

READINGS:

1. COST AND MANAGEMENT ACCOUNTING by M N ARORA, HIMALAYA PUBLISHINGHOUSE PVT. LTD

2. COST ACCOUNTING by JAWAHAR LAL, SEEMA SRIVASTAVA, M.G.Hills
3. MANAGEMENT ACCOUNTING by PARESH SHAH, OXFORD UNIVERSITY PRESS
4. PRINCIPLES AND PRACTICE OF COST ACCOUNTING by BHATTACHARYYA, ASISHK., PHI Learning
Pvt Ltd

23
 Course Code EECO113 Course Title BUSINESS ECONOMICS
WEIGHTAGE
CA ETE(Th.)
30 70
Course Outcomes:
CO1: Discuss the interplay of business and economics
CO2: Analyze the economic functionality from micro to macro level
CO3: Describe the role of government in augmenting business using appropriate economic policy
measures
CO4: Establish an ethical understanding and perspective to business situations
CO5: Outline the operations of markets under varying competitive conditions and prices as stabilize
mechanisms.
CO6: Identify the causes and consequences of unemployment, inflation and economic growth

Unit No. Content

Business and economics: introduction to business and economics, meaning business
Unit-1 economics, forms of economic analysis, basic economic concepts, the basic economic
questions and opportunity cost, production possibility curve
Economic system: scarcity and economic system, the market economic system, the command
Unit-2
economic system, the mixed economy
The price mechanism: introduction to demand, supply and equilibrium, price determination
Unit-3 about by the interaction of demand and supply
Movements of curve price mechanism: Disequilibrium and excess supply, along the curve
Unit-4 and shifts of the curve, conditions of demand and supply, changes in equilibrium price and
quantity
Concept of elasticity: introduction to elasticity concept, elasticity of demand, measuring of
Unit-5
price elasticity, factors affecting elasticity of demand
Industry and market structure analysis: form and structure of market, perfect competition,
Unit-6
monopoly, monopolistic competition, and oligopoly.
Production analysis: analogy concept, precepts and techniques, technique and technology,
Unit-7
stages of production, production strategy, and production functions.
Revenue and cost analysis: Cost concept, revenue concept, average revenue, marginal
Unit-8
revenue and total revenue, relationship among cost, revenue and production
Macroeconomics environment of business: introduction to business environment,
Unit-9 economic environment of business, non-economic environment of business, economic and
non-economic environment interaction,
Income determination: Circular flow of money, national income and measurement of
Unit-10
national income
National income equilibrium: concept of equilibrium, consumption and savings, investment
Unit-11
theory, government sector, foreign sector,
Inflation: concept of inflation, determination of equilibrium, multiplier concept, inflationary
Unit-12
and deflationary gap
Macroeconomic problems of fluctuations and growth: introduction, recession, inflation,
Unit-13
demand-cost inflation, unemployment, business cycle
Theories of Business cycle: trade theory, investment theory, monetary theory, innovation
Unit-14
theory, causes behind fluctuations in business cycle.

24
READINGS:

1. Principles of Economics By Deviga Vengedasalam and Karunagaran Madhavan, Oxford University

Press.
2. Business Economics By Manab Adhikary, Excel Books
3. Economics for Business By Ian Fraser, John Gionea and Simon Fraser,

25
 Course Code EBSL101 Course Title BUSINESS LAW
WEIGHTAGE
CA ETE(Th.)
30 70
Course Outcomes:
CO1: Apply the statutory provisions related to Contract Act in business organizations.
CO2: Apply the statutory provisions related to Sales of Goods Act in business enterprises.
CO3: Develop understanding of the various provisions related to Limited Liability Partnership Act.
CO4: Analyze the legal issues related to Negotiable Instruments.
CO5: Apply statutory provisions related to IPR laws and Consumer Protection Act.

Unit No. Content

The Indian Contract Act , 1872: meaning and essentials of contract, kinds of contract, offer
Unit-1
and acceptance
Unit-2 The Indian Contract Act , 1872: free Consent, consideration
Unit-3 The Indian Contract Act , 1872: contractual capacity, performance of contract
Unit-4 The Indian Contract Act , 1872: discharge of contract, remedies for breach of contract
Unit-5 Special Contracts: contingent contract, quasi contract, contract of indemnity and guarantee
Unit-6 Special Contracts: contract of bailment, contract of agency
The Sale of Goods Act, 1930: meaning of contract of sale, sale and agreement to sell, transfer
Unit-7
of property in goods including sale by a non-owner
Unit-8 The Sale of Goods Act, 1930: meaning and types of conditions, meaning and types warranties
Unit-9 The Sale of Goods Act, 1930: doctrine of caveat emptor, unpaid seller and his rights
Limited Liability Partnership Act, 2008: meaning and essential features of LLP, incorporation
Unit-10 of LLP, types of partners, relationship of partners, difference between partnership, Company
and LLP
Consumer protection Act, 1986: meaning and definitions, procedure of lodging a complaint,
Unit-11
redressal machinery under the act
Negotiable Instruments Act, 1881: meaning and characteristics of negotiable instruments,
Unit-12 classification of negotiable instruments, comparison between promissory note, bill of
exchange and cheque
Negotiable Instruments Act, 1881: meaning and comparison of holder and holder in due
Unit-13 course, privileges of holder in due course, types of endorsements, crossing of cheque,
bouncing of cheque
Intellectual property rights: patents, copyrights and trademarks, requirements and
Unit-14
procedure for filing a patent, intellectual property infringement

READINGS:

1. A TEXT BOOK OF MERCANTILE LAW by P.P.S. GOGNA, S. CHAND & COMPANY

2. ELEMENTS OF MERCANTILE LAW by N.D. KAPOOR, S. CHAND & COMPANY
3. A MANUAL OF BUSINESS LAWS by S.N MAHESHWARI, S.K. MAHESHWARI,
4. IMALAYA PUBLISHING HOUSE PVT. LTD
5. MERCANTILE LAW by S S GULSAN, EXCEL BOOKS
6. MERCANTILE LAW by M C KUCHCHAL, VIKAS PUBLISHING HOUSE
7. LEGAL ASPECTS OF BUSINESS by DANIEL ALBUQUERQUE, OXFORD & IBH
26
 ADVANCED ENGLISH COMMUNICATION
Course Code EENG140 Course Title
SKILLS
WEIGHTAGE
CA ETE(Th.)
30 70
Course Outcomes:
CO1: Read and understand longer pieces of discourse independently
CO2: Read and compare two texts for evaluating them
CO3: Summarise a text for the benefit of peers orally or in writing
CO4: Write a review of a text read for academic purpose or pleasure
CO5: Understand the purpose and process of communication

Unit No. Content

Unit-1 Reading texts of different genres and of varying length
Unit-2 Different strategies of comprehension
Unit-3 Reading and interpreting non-linguistic text
Reading and understanding incomplete texts (Cloze of varying lengths and gaps; distorted
Unit-4
texts.)
Unit-5 Analysing a topic for an essay or a report
Unit-6 Editing the drafts arrived at and preparing the final draft
Unit-7 Re-draft a piece of text with a different perspective (Manipulation exercise)
Unit-8 Summarise a piece of prose or poetry
Unit-9 Using phrases, idioms and punctuation appropriately
Unit-10 Introduction to communication – principles and process
Unit-11 Types of communication – verbal and non-verbal
Unit-12 Identifying and overcoming problems of communication
Unit-13 Communicative competence
Unit-14 Cross-cultural communication

READINGS:

1. Bailey, Stephen (2003). Academic Writing. London and New York, Routledge.
2. Department of English, Delhi University (2006). Fluency in English Part II. New Delhi, OUP Grellet, F
(1981).
3. Developing Reading Skills: A Practical Guide to Reading Skills. New York, CUP Hedge, T. (2005).
Writing. London, OUP
4. Kumar, S and PushpLata (2015). Communication Skills. New Delhi, OUPLazar, G. (2010).
5. Literature and Language Teaching. Cambridge, CUP Nuttall, C (1996).
6. Teaching Reading Skills in a Foreign Language. London, Macmillan7) Nuttall, C (1996).

27
 Course Code EACC210 Course Title CORPORATE ACCOUNTING
WEIGHTAGE
CA ETE(Th.)
30 70
Course Outcomes:
CO1: Identify and illustrate issues relating to raising of funds through internal and external sources
CO2: Apply the accounting provisions for redemption of preference shares and debentures
CO3: Solve the accounting problems using the provisions of amalgamation and its accounting treatment
CO4: Illustrate thorough knowledge of cash flow statement and the ability to apply them to solve
problems
CO5: Appraise the conceptual framework and provisions of managerial remuneration
CO6: Apply the accounting provisions related to preparation of final accounts of companies

Unit No. Content

Accounting for share capital : introduction to share capital, pro-rata allotment of shares,
Unit-1
forfeiture of shares, reissue of forfeited shares
Right issue: provisions related to issue of right shares, accounting treatment
Unit-2
Bonus issue : legal provisions for issue of bonus shares, accounting entries
Redemption of preference shares : concept, legal provisions for redemption, accounting
Unit-3
entries
Redemption of debentures: redemption of debentures through sinking fund, purchase from
Unit-4 open Market
Buyback of shares : concept of buyback of shares, legal provisions for buyback of shares
Underwriting of shares : concept, liability of underwriters
Unit-5
Managerial remuneration : provisions related to managerial remuneration
Final accounts of companies : form and content of profit and loss account, form and content
Unit-6
of balance sheet as per sixth schedule, accounting treatment
Valuation of shares : introduction, need for valuation of shares, methods for valuation of
Unit-7
shares
Unit-8 Cash flow statement : concept, preparation of cash flow statement
Amalgamation I : introduction to amalgamation, types of amalgamation, methods of purchase
Unit-9
consideration, amalgamation in the nature of merger, accounting treatment
Amalgamation II : amalgamation in the nature of purchase, accounting treatment in the
Unit-10
books of transferor company, accounting treatment in the books of transferee company
Internal reconstruction : alteration of share capital, procedure of reducing share capital,
Unit-11
accounting entries
Statement of changes in equity : introduction, financial statement presentation, IFRS for
Unit-12 SMEs, changes in accounting policies, format of changes in equity

Accounts of Holding Companies/Parent Companies :Preparation of consolidated balance

Unit-13
sheet with one subsidiary company, Relevant provisions of Accounting Standard: 21 (ICAI)
Accounts of Banking Companies: Difference between balance sheet of banking and non-
Unit-14 banking companies, prudential norms, asset structure of a commercial bank, non-performing
assets (NPA)

28
READINGS:

1. CORPORATE ACCOUNTING by JAIN S.P., NARANG K.L., KALYANI PUBLISHERS

2. CORPORATE ACCOUNTING by S.N. MAHESHWARI, S.K. MAHESHWARI, VIKAS PUBLISHING HOUSE
3. CORPORATE ACCOUNTING by P.C. TULSIAN, Tata McGraw Hill, India
4. CORPORATE ACCOUNTING by A. MUKHERJEE, H HANIF, MCGRAW HILL EDUCATION

29
 Course Code EACC301 Course Title MANAGEMENT ACCOUNTING
WEIGHTAGE
CA ETE(Th.)
30 70
Course Outcomes:
CO1: Analyze the financial statement of various companies
CO2: Use of ratio analysis to evaluate the performance and resolve the issues of various entities
CO3: Prepare cash, sales, flexible and production budgets
CO4: Apply the concepts of marginal costing for decision making in organizations
CO5: Use the various techniques of profitability analysis to interpret the performance of the organization
CO6: Define the meaning of transfer pricing and various methods of calculating transfer pricing
CO7: Focus on the applicability of transfer pricing methods in industry

Unit No. Content

Introduction to Management Accounting : Meaning and Nature of Management
Unit-1 Accounting, Objectives, Scope and Limitations of Management Accounting, Distinction
between Management Accounting, Financial Accounting & Cost Accounting
Management Discussion and Analysis Report : Management discussion and analysis
Unit-2
report, Directors report, Auditors report, Corporate Governance report, Concept of IFR
Financial Statement Analysis : Meaning of Financial Statement Analysis, Objectives and
Unit-3 Importance, Comparative Statement Analysis (Horizontal Analysis), Common Size Statement
Analysis (Vertical Analysis)
Ratio Analysis I : Meaning and Scope of Ratio Analysis, Advantages and Limitations, Users
Unit-4
of Ratios, Liquidity Ratios, Efficiency Ratios
Ratio Analysis II: Solvency Ratios, Profitability Ratios, Leveraged Ratios, Du Pont Control
Unit-5
Chart
Profitability analysis : Income measurement analysis, Revenue analysis, Cost of Sales
Unit-6
analysis, Expense analysis, Variation analysis
Unit-7 Risk and Return : Calculating return, Types of risk, Relationship between risk and return
Budgeting : Concept of Budgeting, Meaning of Budgetary Control, Budgeting Process,
Unit-8 Advantages and Limitations of Budgeting, Types of Budgets, Preparation of Cash Budget,
Flexible Budget, Sales Budget and Production Budget, Zero Base Budgeting
Absorption Costing and Marginal Costing : Need for Marginal Costing, Difference Between
Unit-9 Absorption Costing and Marginal Costing, Marginal Cost Equation, Break-Even Analysis, CVP
Analysis, Effects of Certain Changes on P/V Ratio
Decision Making: Steps in Decision Making Process, Concept of Relevant Costs and Benefits,
Various short term decision making situations – profitable product mix, Acceptance or
Unit-10 Rejection of special / export offers, Make or buy, Addition or Elimination of a product line,
sell or process further, operate or shut down. Pricing Decisions: Major factors influencing
pricing decisions, various methods of pricing
Unit-11 Artificial Intelligence and Analytics : Finance and Accounting transformation by AI
Transfer Pricing : Concept of Transfer Pricing, Types of Transfer Pricing, Methods for
Unit-12
Calculating Transfer Price
Management Information System: Meaning, Objectives, characteristics, nature and scope,
advantages and limitations, Introduction to Reporting, Meaning and Objective of Preparing
Unit-13
Reports, Kinds of Reports, Elements and Types of reports, Levels of Management and
Reporting
30
 Responsibility Accounting : Meaning and Prerequisites, Steps involved in Responsibility
Unit-14 Accounting, Advantages and Limitations of Responsibility Accounting, Types of
Responsibility Centers

READINGS:

1. COST AND MANAGEMENT ACCOUNTING by M.N.ARORA, VIKAS PUBLISHING HOUSE

2. MANAGEMENT ACCOUNTING by DEBARSHI BHATTACHARYYA, PEARSON
3. MANAGEMENT ACCOUNTING by MY KHAN, PK JIAN, MCGRAW HILL EDUCATION
4. COST & MANAGEMENT ACCOUNTING by MN ARORA, HIMALAYA PUBLISHING HOUSE PVT. LTD
5. COST & MANAGEMENT ACCOUNTING by MN ARORA, VIKAS PUBLISHING HOUSE

31
 Course Code EQTT201 Course Title BUSINESS MATHEMATICS AND STATISTICS
WEIGHTAGE
CA ETE(Th.)
30 70
Course Outcomes:
CO1: Discuss the fundamentals of statistics used in business decision making
CO2: Classify statistics in context of descriptive and inferential statistics
CO3: Integrate data description with data inferences
CO4: Analyze the role of statistical tools and techniques for strategic decision making
CO5: Establish skills for statistical inference of business data
CO6: Construct the decision making process under uncertainty using statistical tools

Unit No. Content

Introduction to Statistics: Introduction and definition, Function of Statistics, Application of
Unit-1
Statistics, Limitation of Statistics, Usefulness in Survey analysis
Data Collection: Method of Collecting Data, Primary and Secondary Data, Sources of
Unit-2 Secondary Data, Classification of data- Geographical, Chronological, Qualitative and
Quantitative Classification
Tabulation- Tabulation of Data, Types of Tables, Formation of Discrete and Continuous
Unit-3 Frequency Distribution, Diagrammatic and Graphic Presentation: Bar Diagrams, Pie
Diagrams, Histogram
Measures of Central Tendency: Arithmetic Mean, Average and its importance, Characteristics
Unit-4
of an ideal average, Measures of Concept of Central Tendency, Geometric Mean, Median, Mode
Measures of Dispersion: Range, Mean deviation, Standard deviation, Variance, Skewness, Karl
Unit-5
Pearson co-efficient of Skewness, Coefficient of Variation
Correlation: Introduction to Correlation, Measure of Correlation - Scatter Diagram, Karl
Unit-6
Pearson's Coefficient of Correlation, Spearman’s Rank Correlation Method.
Index Numbers: Meaning, Importance of Index Numbers, Problems in The Construction of
Index Numbers, Methods of Constructing Index Number Laspeyres Method, Paasche Method,
Unit-7
Fisher Method, Bowley's Method, Marshall - Edgeworth Method, Chain Base Index, Consumer
- Price Index
Regression Analysis: Introduction to Regression, Regression Lines of Regression, Coefficient
Unit-8 of Regression, Deviation taken from Arithmetic mean, Least Square Regression Equation for
Two Variables Case.
Analysis of Time Series: Concept of time-series and its components, Method of Semi-Average,
Unit-9
Method of Moving Average,, Method of Simple Average.
Unit-10 Probability: Definition and its concept, Addition Theorem, Multiplicative Theorem
Probability Distribution: Concept of probability distribution, Binomial Distribution, Poison
Unit-11
Distribution, Normal Distribution
Sampling and sampling Distribution: introduction to sampling, types of sampling : random
Unit-12
and non-random sampling, design.
Estimation: introduction, basic concept of point estimation and interval estimation, concept
Unit-13
of confidence interval
Unit-14 Test of Hypothesis - Large Sample Test, Small Sample Test, Chi-Square Test and ANOVA

32
READINGS:

1. Statistics For Management, 7/E By Richard I. Levin, David S. Rubin, Sanjay Rastogi, Masood Husain
Siddiqui, Pearson
2. Statistics For Business And Economics, 4/E By R P Hooda, Macmillan
3. Business Statistics By Dr. S.P.Gupta, Sultan Chand & Sons (P) Ltd.
4. Applied Business Statistics: Making Better Business Decisions, 7th Ed, IsvBy Ken Black, Wiley

33
 Course Code EBSL301 Course Title INCOME TAX LAW AND PRACTICE
WEIGHTAGE
CA ETE(Th.)
30 70
Course Outcomes:
CO1: Memorize and describe the basic principles of direct tax laws
CO2: Apply the rules associated with the calculation of income under the head salaries, house property,
business or profession, capital gains and other sources
CO3: Demonstrate the various statutory deductions available to individuals
CO4: Examine the regulatory guidelines related to computation of total income and income tax of
individuals
CO5: Apply critical thinking and problem-solving skills to resolve income tax issues
CO6: Use the provisions of the Income-tax act for e-filing of Income-tax returns

Unit No. Content

Introduction to Basic concepts of Income tax law: Income, agricultural income, person, asses
Unit-1
see, assessment year, previous year, gross total income, total income.
Identification of Residential status; Scope of total income on the basis of residential status,
Unit-2
Residential status of person, Incidence of Tax, Exempted incomes under section 10
Unit-3 Concepts of revenue and capital receipts and expenditures: Capital receipts Vs. Revenue
receipts, Tests of distinction, Capital expenditure Vs. Revenue expenditure
Computation of income under the head salaries : Computation of salary income, Allowances,
Unit-4
Perquisites,
Computation of income under the head house property : Basic terminology, Determination
Unit-5
of annual value under different situations, Deductions u/s 24
Computation of income under the head capital gains: Meaning and types of capital gain,
Unit-6
Basis of charge, Computation, Exemptions u/s 54
Computation of income under the head business &profession: Difference between business
Unit-7 and profession, Allowable and disallowed expenses, , Computation of Book Profits and total
income under the head Business and Profession
Unit-8 Provisions of depreciation: Concept, Conditions and rates, Methods and computation
Computation of income from other sources: General incomes, Specific incomes Agricultural
Unit-9
income: Integration of agricultural income with non-agricultural income, Tests, Definition
Clubbing of income: Assessability of income from assets transferred to spouse, sons, wife or
Unit-10
another person for the benefit of spouse. Assessment of Individual’s income in different cases
Set off and carry forward of losses: Set-off inter head provisions, Set-off intra head
Unit-11
provisions, Carry forward provisions
Deductions from total income :Provisions relevant to Deductions under section 80C to 80U;
Unit-12
Rebates and reliefs
Assessment of individuals: Computation of total income after set-off of losses less deductions
Unit-13 under sections 80C to 80U, Rounding off of income as well as tax, Computation of total income
and tax liability
Filing of return: Meaning of PAN, Provisions of PAN, Filing Application of PAN under Income
Unit-14 Tax Act, E-filing of ITR forms & TDS, Provision & Procedures of Compulsory On-Line filing of
returns for specified assesses

34
READINGS:

1. Singhania, Vinod K. and Monica Singhania. Students’ Guide to Income Tax, University Edition.
Taxmann Publications Pvt. Ltd., New Delhi.
2. Ahuja, Girish and Ravi Gupta. Systematic Approach to Income Tax .Bharat Law House, Delhi.

35
 Course Code EACC215 Course Title AUDITING AND CORPORATE GOVERNANCE
WEIGHTAGE
CA ETE(Th.)
30 70
Course Outcomes:
CO1: Outline the provisions of the Companies Act relating to appointment, conduct and liabilities of an
auditor
CO2: Develop an audit program and preliminaries before company audit
CO3: Apply various techniques of vouching and verification of business transactions
CO4: Analyze various types of auditor’s report and internal control procedures
CO5: Discuss recent trends in auditing relating to computer assisted auditing techniques and electronic
data processing

Unit No. Content

An Introduction to Auditing: scope of auditing, objectives of auditing, features and
Unit-1
classification
Audit of Companies: appointment, removal, qualification and disqualification, remuneration,
Unit-2
rights, duties and liabilities of an auditor
Unit-3 Audit planning: audit planning & preparation, audit procedure, delegation, supervision
Unit-4 Audit Program: risk of auditing, control of audit quality, preliminaries before company audit
Vouching of items in financial statements: objectives & importance of vouching, challenges
Unit-5
in vouching, vouching of assets and liabilities, vouching of income and expenditure
Verification and valuation of items in financial statements: verification and valuation of
Unit-6
assets and liabilities, importance & challenges of valuation of assets and liabilities
Auditor's Report: basic elements of an audit report, kinds of audit report, distinction
Unit-7
between report & certificate, importance of audit report, CARO
Internal Control: internal control- basic elements, objectives, evaluation of internal control,
Unit-8
internal control check list and internal control questionnaire
Internal Control on Various Transactions: internal control of cash receipts & payments,
Unit-9
business, debtors & creditors, purchase & sales
Internal Checking: objectives of internal checking, internal check of purchase & sales,
Unit-10
receipts & cash payments
Recent Trends in Auditing: computer assisted auditing techniques, impact of
Unit-11
computerization on auditing approach
Unit-12 EDP Environment: auditing in EDP environment, problems and control in EDP environment
Unit-13 Special Areas: special areas of auditing
Unit-14 Ethical Issues: code of ethics in auditing

READINGS:

1. AUDITING: PRINCIPLES AND TECHNIQUES by S. K. BASU, PEARSON

2. A HAND BOOK OF PRACTICAL AUDITING by B N TANDON, S SUDHARSNAM & S SUNDHARABAHU, S
Chand Publishing
3. AUDITING AND CORPORATE GOVERNANCE by ANIL KUMAR JYOTSNA RAJAN ARORA LOVLEEN
GUPTA, TAXMANN PUBLISHER

36
 FUNDAMENTALS OF FINANCIAL
Course Code EFIN302 Course Title
MANAGEMENT
WEIGHTAGE
CA ETE(Th.)
30 70
Course Outcomes:
CO1: Analyze the role of financial management and the key strategies and techniques used to manage
cash, marketable securities, accounts receivable and inventory.
CO2: Identify the major sources of short-term and long-term financing available to the firm.
CO3: Observe concept of time value of money and effect of dividend policy on the value of firm.
CO4: Interpret the capital structure decisions of the firm.
CO5: Develop the understanding of Company Capital budgeting methods and decisions.

Unit No. Content

Financial Management: introduction to financial management, scope and applications of
Unit-1
finance, financial goal profit maximization/wealth maximization
Financial Management Functions: Finance function, role of finance manager, Controller and
Unit-2
Treasury functions in respect to Financial Management
Unit-3 Sources of finance: short term sources, medium term sources, long term sources of finance
Time value of money: concept, meaning of TVM , future value of cash flow, present value of
Unit-4 cash flow, future value of annuity, present value of annuity, perpetuity, difference between
annuity and perpetuity
Practical Applications of Time value of Money: Numerical aspects to understand
Unit-5
Perpetuity, Annuity of single cash flow, Compound Interest, Simple Interest
Cost of capital: introduction, Relevance of cost of capital, components of cost of capital-cost of
Unit-6 debt, cost of preference capital, cost of equity capital, weighted average cost of capital, CAPM
techniques
Capital structure: introduction, concept of optimum capital structure, relevance theories of
Unit-7
capital structure, irrelevance theories of capital structure
Capital budgeting: introduction, nature of capital budgeting, capital budgeting decisions
Unit-8
types, non discounting techniques, discounting techniques
Leverage: Meaning, Types of Leverage, Financial leverage, Operating Leverage, Combined
Unit-9
Leverage
Dividend theory: introduction, objectives of dividend policy, forms of dividend, dividend
Unit-10
relevance, dividend irrelevance
Working capital management: introduction to working capital, working capital
Unit-11
determinants, operating cycle, liquidity and profitability trade-off
Inventory management: introduction, objectives, need, inventory management techniques,
Unit-12
ABC Analysis
Unit-13 Cash management: introduction, objectives, need, techniques for cash collection
Unit-14 Receivables management: introduction, nature of credit policy, credit policy variables

37
READINGS:

1. ESSENTIALS OF FINANCIAL MANAGEMENT by PANDEY I. M, VIKAS PUBLISHING HOUSE

2. BASIC FINANCIAL MANAGEMENT by KHAN M Y, JAIN P K, Mcgraw Hill Education
3. FINANCIAL MANAGEMENT THEORY AND PRACTICE by GUPTA SHASHI, K., SHARMA R.K, Kalyani
publishers
4. FUNDAMENTALS OF FINANCIAL MANAGEMENT by SHARAN VYUPTKESH, Pearson

38
 Course Code EPES201 Course Title SOFT SKILLS
WEIGHTAGE
CA ETE(Th.)
30 70
Course Outcomes:
CO1: identify and acquire traits and skills required in the corporate world.
CO2: make an effective resume and a digital profile to create a strong personal brand.
CO3: apply successful answering techniques during an interview.
CO4: practice group discussion and group interaction to effectively contribute in formal settings.

Unit No. Content

Introduction to Soft Skills- What are soft skills, types of soft skills, role of soft skills in
Unit-1
personal and professional life
Soft Skills for career success- vertical career planning, understanding the industry
Unit-2
expectations, soft skills for management job profiles, social and professional etiquette
Professional Grooming – what is grooming, elements of professional grooming,
Unit-3 professional grooming for men, professional grooming for women, professional grooming
do’s and don’ts for job interviews
Personal branding- What is personal branding, pillars of personal branding, importance of
Unit-4
personal branding, role of personal branding in corporate
Communication Skills Part 1 - elements of effective communication, verbal and non-verbal
Unit-5 communication, barriers to effective communication, presentation skills, overcoming fear of
presentation, conversation etiquette
Communication Skills Part 2- types of speeches, purpose of a speech, how to write a
Unit-6
speech, how to initiate and conclude a speech
Interpersonal Skills – elements of interpersonal skills, conversation etiquette, types of
Unit-7
conversations, handling criticism and giving feedback, phrases for good conversations
Resume writing - importance of resume, elements of resume, sample resume formats
Unit-8
common errors, designing personalized curriculum vitae, digital profiling
Digital Profiling- importance of digital profiling, elements of digital profiling, how to create
Unit-9
an impactful LinkedIn Profile, Netiquette
Group Discussions Part 1- need and importance of group discussion, skills required for
Unit-10 effective group discussion, do's and don'ts of group discussion, phrases for effective group
discussions
Group Discussion Part 2- types of group discussion topics, point generation techniques for
Unit-11 all types of group discussion topics, key word approach, SPELT technique, POPBEANS
technique, VAP approach, Pros and Cons
Interview Skills Part 1- self-assessment through SWOT analysis, pre-interview
Unit-12
preparation, elements of self-introduction
Interview Skills Part 2- types of interview questions, questions related to knowledge, skills
Unit-13
and attitude, successful answering techniques
Interview Skills Part 3- STAR technique of handling situational questions, handling stress-
Unit-14 based interview questions, preparing for asynchronous interviews, online interview
etiquette

39
READINGS:

1. SOFT SKILLS FOR EVERYONE by JEFF BUTTERFIELD, CENGAGE LEARNING

2. PERSONALITY DEVELOPMENT AND SOFT SKILLS by BARUN K MITRA, OXFORD UNIVERSITY
PRESS
3. SOFT SKILLS FOR HOSPITALITY by AMITABH DEVENDRA, OXFORD UNIVERSITY PRESS
4. STEP AHEAD WITH SOFT SKILLS by SIMRAN LUTHRA, OXFORD UNIVERSITY PRESS
5. SOFT SKILLS-KNOW YOURSELF AND KNOW THE WORLD by DR. K. ALEX, S. CHAND & COMPANY

40
 GOODS AND SERVICES TAX AND CUSTOMS
Course Code EBSL304 Course Title
LAW
WEIGHTAGE
CA ETE(Th.)
30 70
Course Outcomes:
CO1: Describe provisions of goods and services tax and customs law in India
CO2: Calculate the tax payable under GST and custom duty.
CO3: Analyze taxation cases using the provisions of GST and customs law in actual practice
CO4: Examine the provisions relevant to registration and filing of GST return
CO5: Determine taxable event and valuation under GST
CO6: Describe the provisions of reverse charge and composition scheme under GST

Unit No. Content

Overview of GST : basic terminology, benefits, taxes subsumed in GST, structure, GST
Unit-1 council, GST network
Taxable event in GST : supply of goods & services, place of supply, time of supply, mixed
Unit-2
&composite supplies, classification of goods & services
Unit-3 Valuation under GST : transaction value, valuation rules
Input tax credit : requirements, eligible and ineligible input tax credit, reversal of ITC,
Unit-4
recovery of ITC
Reverse charge : general provisions, procedure of reverse charge, supply of goods & services
Unit-5
liable for reverse charge
Composition scheme : eligibility, procedure to avail the scheme, effective date, validity
Unit-6
&withdrawal from scheme, switch over
Registration under GST : requirements & procedure for registration, persons liable for
Unit-7
registration, voluntary registration, cancellation of registration
Tax invoice : tax invoice in respect of goods, tax invoice in respect of services, contents of tax
Unit-8
invoice
Tax payment under GST : electronic payment of tax & other dues, sequence of discharge of
Unit-9
tax, interest on delayed payment of tax
Filing of GST Return : Types of GST returns, Taxpayers liable to file return, Due dates for
Unit-10
GST returns, Procedure to file GST return online
Overview of customs law : basic concepts, charge of duty, types of customs duty, valuation
Unit-11
of customs duty
Unit-12 Procedures in customs law : import procedure, export procedure
Officers of customs :classes of officers, appointment of officers, powers of officers, searches,
Unit-13
seizure and arrest, offences, penalties
Unit-14 Baggage rules : basic terms, general free allowance

READINGS:

1. GST LAW & PRACTICE WITH CUSTOMS & FTP by V.S. DATEY, TAXMANN PUBLISHER
2. GOODS AND SERVICES TAX by H.C. MEHROTRA & V.P. AGARWAL, SAHITYA BHAWANPUBLICATIONS

41
 Course Code EHRM101 Course Title HUMAN RESOURCE MANAGEMENT
WEIGHTAGE
CA ETE(Th.)
30 70
Course Outcomes:
CO1: Comprehend human resource management function and issues to tackle evolving challenges
CO2: Craft policies to acquire, develop, motivate and retain human resources
CO3: Appreciate the dynamics of industrial relations and to manage them as per statutory regulations.

Unit No. Content

Introduction: External and Internal Forces of environment affecting HRM, Integrating HR
Unit-1
Strategy with Business Strategy, Objectives and functions of HRM
Unit-2 Human Resource Planning: HRP process, Barriers and Prerequisites for Successful HRP
Job Analysis: Methods of Collecting Job Data, Potential Problems with Job Analysis, Job
Unit-3 Design and its approaches, Process of Job Analysis
Unit-4 Recruitment: Recruitment process, Recruitment Methods
Unit-5 Selection: Selection Process, Barriers to effective selection, Selection Challenges in India
Induction and Placement: Orientation and its Prerequisites, Evaluation of Orientation
Unit-6 Programme
Training and Development: Training Process, Career Development, Training and
Unit-7
Development Methods
Performance Management System: Performance Appraisal Process and Its challenges,
Unit-8
Legal Issues associated with Performance Appraisal
Compensation Management: Components and theories of remuneration, Factors
Unit-9 influencing employee remuneration, Devising a remuneration plan and various challenges in
it, Remuneration of special groups
Employee Services: Types of Employee Benefits and Services, Fringe benefits, Job
Unit-10
Evaluation Process and Methods
Industrial Relations: Approaches and Parties to IR, Role of HRM in Industrial Relations,
Unit-11
Causes of Industrial Disputes, Settlement of Industrial Disputes
Unit-12 Trade Unions: Trends in Trade Union Movement, Types of Trade Union
Health, Safety and Welfare of Employees: Health, Safety and Welfare provisions under
Unit-13
Factories Act 1948
Contemporary Issues in HRM: Reverse Mentoring, Work Life Balance, Talent Management,
Unit-14
Workforce Diversity, Labour Laws Reforms in India, Global Challenges of HRM

READINGS:

1. HUMAN RESOURCE MANAGEMENT TEXT AND CASES by K ASWATHAPPA, M.G. Hills

2. HUMAN RESOURCE MANAGEMENT by GARY DESSLER, BIJU VARKKEY, PEARSON
3. HUMAN RESOURCE MANAGEMENT by PRAVIN DURAI, PEARSON
4. HUMAN RESOURCE MANAGEMENT by R WAYNE MONDY, PEARSON
5. HUMAN RESOURCE MANAGEMENT - TEXT AND CASES by V.SP. RAO, EXCEL BOOKS

42
 Course Code EACC352 Course Title Financial Reporting
WEIGHTAGE
CA ETE(Th.)
30 70
Course Outcomes:
CO1: Measure the value of tangible and intangible assets in compliance with Indian accounting standards
CO2: Demonstrate an understanding of the accounting for impairment of intangible assets including
goodwill
CO3: Interpret the conceptual framework of financial reporting as per Indian accounting standards
CO4: Analyze the impact of change in accounting policies, estimates and errors on various components of
financial statements
CO5: Illustrate the disclosure requirements with regard to disclosure of provisions, contingent liabilities
and contingent assets

Unit No. Content

Framework for preparation & presentation of financial statements: accounting assumptions,
Unit-1 qualitative aspects, elements of financial statements, recognition criteria, objective and scope
of Ind AS 1, structure and content of financial statements, disclosures.
Interim financial reporting : objective and scope of Ind AS 34, contents of interim financial
Unit-2
report, disclosures
Changes in accounting policies, estimates and errors : scope of Ind AS 8, reporting of change in
Unit-3 accounting policies, disclosures for change in accounting policies, treatment of change in
accounting estimates, disclosures for change in accounting estimates
Events after the reporting period : types of events, recognition of adjusting events,
Unit-4
measurement of adjusting events
Unit-5 Valuation of inventories : objective and scope of Ind AS 2, measurement of inventories
Valuation of fixed assets : objective and scope of Ind AS 16, measurement criteria of property,
Unit-6
plant and equipment
Unit-7 Borrowing cost : scope of Ind AS 23, qualifying asset, recognition, period of capitalization
Impairment of assets : objective and scope of Ind AS 36, impairment criteria, indications of
Unit-8
impairment, impairment of goodwill
Valuation of intangible assets : objective and scope of Ind AS 38, identification and recognition
Unit-9
of intangible assets
Unit-10 Employee benefits : objective and scope of Ind AS 19, types of employee benefits, disclosures
Provisions, contingent liabilities and contingent assets : objective and scope of Ind AS 37,
Unit-11
recognition of provisions, contingent liabilities and contingent assets
Income taxes : scope of Ind AS 12, recognition & measurement of current tax, recognition &
Unit-12
measurement of deferred tax
Related party disclosures : objective and scope of Ind AS 24, related party transactions,
Unit-13
disclosures
Unit-14 Earnings per share : objective and scope of Ind AS 33, measurement of earnings per share

READINGS:

1. Students' Guide to Accounting Standards by D.S. Rawat, Taxmann Publisher

2. Financial Reporting With Problems And Solutions, Accounting Standards & Guidance Notes By
Ca Bharat Tulsian& Ca & Dr. P C Tulsian, S Chand Publishing

43
 Course Code EMGN303 Course Title BUSINESS ENVIRONMENT
WEIGHTAGE
CA ETE(Th.)
30 70
Course Outcomes:
CO1: identify the environmental aspects including socio-cultural, political, financial and economic and
their impact on domestic and international business
CO2 analyze and interpret current events related to globalization and international business
CO3: evaluate various macroeconomic and taxation policies and leverage its importance on various
organizational functions and major decisions
CO4: evaluate monetary policies and its implications on economy and banking system
CO5: analyze the roles played by international organizations on business environment
CO6: analyze the implications of contemporary trends on business environment

Unit No. Content

Business Environment Introduction: Introduction to Business Environment, Globalization
Unit-1
of Indian Business, Privatization and Liberalization of Indian Business
Planning in India: planning commission, national development council, five-year plans in
Unit-2
India, NITI Ayog structure and functions
The price mechanism: introduction to demand, supply and equilibrium, price determination
Unit-3 about by the interaction of demand and supply
Socio Cultural Environment: impact of culture on business, components of culture, society
Unit-4
and business environment, social groups and business growth
Legal and Political Environment: Competition Act, FEMA, RTI, Political System in India,
Unit-5
Intellectual property rights and laws
Industrial & Investment Policy: introduction to industrial policy, industrial policy
Unit-6
resolutions of 1948,1956,1977 new industrial policy 1991,industrial licensing policy
Foreign Investment: foreign direct investment, foreign portfolio investment, stock
Unit-7
exchanges, SEBI its structure and functions
India's Monetary and Fiscal Policy: fiscal policy of India, budget, monetary policy of India,
Unit-8
reserve bank of India functions and structure
Taxation System in India: Introduction to direct and indirect taxation system of India,
Unit-9
introduction to Goods and Service Tax, levy of GST, registration& returns under GST
International Organizations & Monetary System: Bretton Woods system, exchange rate,
Unit-10
IMF structure and functions, India and IMF
World Bank: IBRD, IDA, other affiliates, structure of world bank, functions of world bank
Unit-11
India and world bank
International Trading Environment: introduction to international trade, tariff barriers, on-
Unit-12
tariff barriers, international & regional trading blocs
WTO: GATT, structure and functions of WTO, issues and challenges and issues of WTO, India
Unit-13
and WTO
Contemporary Issues Swach Bharat Abhyan, smart cities initiatives, Digital India, carbon foot
Unit-14 prints, recent challenges in corporate governance, Ayushman Bharat Scheme, Covid 19 and
business

44
READINGS:

1. BUSINESS ENVIRONMENT by SHAIKH SALEEM, PEARSON

2. BUSINESS ENVIRONMENT by A.C. FERNANDO, PEARSON
3. BUSINESS ENVIRONMENT by JUSTIN PAUL, MCGRAW HILL EDUCATION

45
 Course Code EACC354 Course Title Advanced Cost and Management Accounting
WEIGHTAGE
CA ETE(Th.)
30 70
Course Outcomes:
CO1: describe and recognize the peculiarities involved in the costing of service sector
CO2: analyze cost accounting techniques to evaluate and project business performance
CO3: analyze various managerial issues based on cost information
CO4: describe various components of operating income and its impact on profitability
CO5: determine the product prices by utilizing the concept of pare to analysis
CO6: use various advanced cost accounting techniques in rational decision making

Unit No. Content

Cost management: cost analysis, techniques for profit improvement, cost reduction, just in
Unit-1 time, life cycle costing, value analysis, automated manufacturing and synchronous
manufacturing
Developments in the business environment: activity based approaches to management and
Unit-2 cost analysis, target costing, backflush accounting, throughput accounting, world class
manufacturing, total quality management
Pricing decisions: theory of price, pricing policy, principles of product pricing, new product
Unit-3
pricing, pricing strategies, pareto analysis, pricing of a finished product
Life cycle costing: concept of LCC, elements and categories of project life cycle costs, LCC
Unit-4 process, analysis of alternative courses of action in life cycle costing, optimization of project life
cycle costs
Practical applications of LCC: benefits of LCC, technology life cycle, industry life cycle,
Unit-5
terotechnology, entrepreneurial engineering
Product life-cycle costing: meaning of product life-cycle costing, characteristics of product
Unit-6 lifecycle costing, essential features of product life-cycle costing, activities in product life-cycle
costing, costs in product life-cycle costing
Cost control and product life-cycle costing: uses of product life-cycle costing, costs associated
Unit-7 with different stages of product life-cycle costing, economic value added to customer (EVC),
experience curve and product life-cycle costing
Uniform cost: meaning of uniform costing, objectives, benefits and limitations of uniform
Unit-8
costing
Unit-9 Inter-firm comparison: requisites for installation of uniform costing, inter-firm comparisons
Unit-10 Service sector: characteristics of service sector
Cost management and pricing of service sector: costing methods used in service sector, pricing
Unit-11
of service sector
Unit-12 Profitability analysis: product wise, segment wise and customer wise
Profitability analysis I: components of operating income and its impact on the profitability,
Unit-13 price recovery component and productivity component in the change of operating income,
reasons for the difference in operating profit of two years and its reconciliation
Profitability analysis II: product wise profitability analysis
Unit-14
Profitability analysis III: segment wise profitability analysis

46
READINGS:

1. Advanced Management Accounting by Ravi .M. Kishore, Taxmann Publisher

2. Advanced Management Accounting by Saxena V.K., Vashist C.D., Sultan Chand & Sons (P) Ltd.
3. Cost and Management Accounting by M.N.Arora, Vikas Publishing House

47
 Course Code EMGN206 Course Title Research Methodology
Course Code
CA ETE(Th.)
30 70
Course Outcomes: Through this course students should be able to
CO1: Enumerate critical thinking and scientific approach to formulate research problems
CO2: Describe research design approaches, methods and conceptual differences for applying them to
different research contexts
CO3: Analyze the data using various statistical tools and techniques in research
CO4: Use relevant statistical software for data analysis purpose

Unit No. Content

Introduction of research: meaning of research, types of research, criteria, characteristics and
Unit-1
challenges for ideal research
Scope and application of research: qualitative requirements and dissemination of research,
Unit-2
concepts used in business research and qualitative & quantitative research
Unit-3 Research design: steps in research process, introduction and types of research designs, cross
sectional & longitudinal studies
Sampling and sampling distribution: the importance of sampling, random and non-random
Unit-4
sampling,the concept of sampling distribution and the application of central limit theorem
Measurement scales: classification of measurement scales, properties and statistical analysis,
Unit-5
comparative and non-comparative scales, guidelines for deciding scales
Data sources: primary and secondary data sources, collection of primary data, questionnaire
Unit-6
introduction and design process
Parametric test: basic analysis- arithmetic mean, median and mode (ungrouped and
Unit-7
grouped), statistical inferences- various tests of significance
Non-parametric tests: non-parametric tests types and difference between parametric and
Unit-8
non-parametric test
Unit-9 Probability distribution: binomial, Poisson and normal distribution
Unit-10 Correlation analysis: Karl Pearson and Spearman's rank correlation
Regression analysis: introduction of simple linear regression and determining the equation
Unit-11
of a regression line, Chi square test: goodness of fit test and test of independence
Unit-12 ANOVA and multivariate data analysis: one way ANOVA and factor analysis
Unit-13 Presentation of data: classification, tabulation and graphical presentation of data
Unit-14 Report writing: importance of report writing, report format and sections

READINGS:

1. BUSINESS RESEARCH METHODS by NAVAL BAJPAI, PEARSON

2. RESEARCH METHODOLOGY: METHODS AND TECHNIQUES by C R KOTHARI, GAURAV GARG, NEW
AGE INTERNATIONAL

48
 Course Code EACC355 Course Title Contemporary Issues in Accounting
Course Code
CA ETE(Th.)
30 70
Course Outcomes:
CO1: identify current issues in accounting and finance
CO2: evaluate emerging issues in accounting and its impact on the industry
CO3: formulate arguments and conclusions in relation to contemporary issues

Unit No. Content

Corporate Governance: meaning and interest in corporate governance, need of corporate
Unit-1
governance system
Corporate Governance: approaches to corporate governance, development and issues in
Unit-2
corporate governance, role of ethics, international perspectives and developments
Environmental reporting: methodology, objectives and observations of environmental
Unit-3 reporting, models and process of reporting, report control system, suggestions for report
improvements
Social accounting and reporting: basics of social accounting, social accounting approaches and
Unit-4
models, social reporting in India, social impact on corporate industrial sector
Accounting for lease: introduction and types of lease, advantages and limitations for lessor and
Unit-5
lessee, misconceptions about lease financing
Accounting for brand equity: basic terminology and brand equity accounting, types of brands
Unit-6
and valuation process
Accounting for financial instruments: financial assets and financial liabilities, recognition and
Unit-7
de-recognition of financial assets, hedging instrument, embedded derivatives
Corporate financial reporting and levels of management: introduction and qualitative features
Unit-8 of corporate financial reporting, risk and financial reporting, regulatory framework in India
and schedule VI
Corporate financial reporting and levels of management: cross border corporate financial
Unit-9 reporting, user groups and annual reports and all levels of management, reporting system,
general principles of a good reporting system
Forensic accounting: meaning and need of forensic accounting, role and functions of forensic
Unit-10
accountant, forensic accounting in India
Value added statements: basics of activity based costing, EVA, MVA, RIVA, quality costing,
Unit-11
target costing, life cycle costing
Capital market research and accounting: value relevance, efficiency of capital markets,
Unit-12
behavioral finance, auditors or intermediaries add value to accounting information
Earnings management: meaning and importance of earnings management, methods of
Unit-13 earnings management, consequences of earnings management, corporate governance and
earnings management
Integrated reporting: meaning and importance of integrated reporting, challenges &
Unit-14
opportunities, users of integrated report, contents and guiding principles of integrated report

49
READINGS:

1. Students Guide to Accounting Standards by Ds Rawat, Taxmann Publisher

2. Contemporary Issues in Accounting by Gupta Shashi K., Mehra Arun, Kalyani Publishers
3. Current Issues in Accounting by Pramanik Alok Kumar Rao P. Mohana, Kanishka Publishers, Distributors

50
 Course Code EMGN358 Course Title E-COMMERCE
Course Code
CA ETE(Th.)
30 70
Course Outcomes:
CO1: Identify different kinds of e-commerce sites and the differentiation strategy behind them
CO2: Develop value in an online setting and design a suitable payment system
CO3: Develop a website, taking care of its security and reliability

Unit No. Content

Electronic business- understanding new internet economy and business: objectives of e-
Unit-1 business, transition from traditional business to e-business, e-business and e-commerce,
advantages of e-business
E-business models: e-business structure, evolution of e-business and its stages, e-business
Unit-2
models based on functionality, e-business models based on transactions
E-business competitive and business strategy: competitive advantage and competitive
Unit-3 strategy, role of technology in building competitive advantage, building competitive
advantage through e-business
E-market: electronic market, internet advertising, e-business advertising- types,
Unit-4
classification of e-markets
Value creation and business strategies in e-age: value drivers of e-business, e-business
Unit-5
strategies and strategic challenges, e- business value chain
Unit-6 E-business applications: characteristics, classification, current trends in e business
E-procurement and e-fulfillment: e-procurement model, e-procurement process, e-
Unit-7
procurement infrastructure, e-SCM, e-SCM evolution
Creating e-business plan: why should a business plan be written, elements of e-business
Unit-8 plan, phases/aspects of e-business plan, what should be avoided while writing an e-business
plan
Building and launching e-business: e-business launching considerations, checklist for
Unit-9 launching an e-business, challenges in e-business transition, types of changes in e-businesses,
stages of e business process reengineering in e-business change
Online payment systems: traditional payment methods, online payment system
Unit-10 characteristics, online payment methods, security and risk handling in online payments,
fraud detection in online payments
Design and development of a business website: prerequisites for designing in-house
Unit-11
websites, steps involved in website development, security issues involved in websites
Constructing e-business enterprise Applications: trends, problems due to lack of
Unit-12
integration, cross-functional integrated applications, integrated application frameworks
Enterprise resource planning (ERP) for e-business: basics of ERP, ERP decision, ERP
Unit-13
applications, ERP implementation
Security and reliability of e-business: risk analysis- information classification, computer
Unit-14
viruses, worms and Trojans, other threats, e-business security policy

51
READINGS:

1. E- BUSINESS by PARAG KULKARNI, SUNITA JAHIRABADKAR, PRADIP CHANDE, OXFORD

2. ELECTRONIC COMMERCE: A MANAGER'S GUIDE by RAVI KALAKOTA, ANDREW B.WHINSTON,
PEARSON

52
 Course Code EACC356 Course Title International Accounting
Course Code
CA ETE(Th.)
30 70
Course Outcomes:
CO1: understand the international accounting practices of multinational companies
CO2: identify differences in financial measurement and reporting practices that exist internationally
CO3: analyze corporate reports in accordance with global financial reporting standards
CO4: illustrate quantitative and qualitative characteristics of companies accounting, reporting and
conduct international financial analysis

Unit No. Content

Introduction to international accounting: Emergence and development of international
Unit-1
accounting, scope and status of international accounting, obstacles in international accounting,
International accounting standards: internationalization of accounting profession, need for
Unit-2 international accounting standards, critical review by the international accounting standards
committee
Harmonization of accounting practices: IFRS and Indian GAAP comparison, Introduction and
Unit-3
need for harmonization
Need for harmonization: Institutional efforts in harmonization of standards, essential
Unit-4
impediments to harmonization
International financial statement analysis: Introduction and need for financial statement
Unit-5 analysis, methods of financial statement analysis, international prospective analysis for
financial statements
Interim financial reporting: IAS 34 for interim financial reporting, disclosures in interim
Unit-6
financial reporting, Indian GAAP in interim financial reporting
International financial management: concept and scope of international financial management,
Unit-7 international finance functions, role of international finance manager, international vs
domestic financial management
Segment reporting: international GAAP on segment reporting, disclosure practices, meaning
Unit-8
and need for segment reporting
Transfer pricing: meaning, need and approaches in transfer pricing, transfer pricing
Unit-9
methodology
Currency translation: concept and need of currency translation, issues in currency translation,
Unit-10
Indian GAAP of foreign currency translation
International taxation: introduction and objectives of international taxation, international
Unit-11
taxation policies in practice
Exchange rate forecasting: techniques and services in forecasting, evaluation of forecasting
Unit-12
performance, comparison and application of forecasting evaluation
Unit-13 Issues in E-commerce: introduction and need for E-commerce, electronic transaction
Introduction to Intellectual property rights: copyright & trademark, privacy legislation,
Unit-14 legislation dilemma, legal issues, taxation issues

53
READINGS:

1. International Accounting By DasMahopatra, Prentice Hall

2. International Accounting By Rathore, Shirin, Prentice Hall
3. International Accounting and Multinational Enterprises by Lee H. Radebaugh, Sidney J. Gray, Ervin
L. Black, Wiley
4. International Accounting By Timothy Doupnik, Hector Perera, Mc Graw Hill

54
 Course Code EMKT201 Course Title PRINCIPLES OF MARKETING
Course Code
CA ETE(Th.)
30 70
Course Outcomes:
CO1: Enumerate the concepts of marketing and adopting the marketing concepts in different business
scenarios
CO2: Describe the dynamic nature of the environment and enhance ability to apply marketing models and
theories for taking better and informed marketing decisions
CO3: Analyse various situations and decisions involving segmentation, targeting and positioning; decisions
involving price and marketing communications
CO4: Apply the knowledge, concepts, tools necessary to understand challenges and issues of marketing in a
growing international and global context

Unit No. Content

Marketing management today: Marketing scope and concept, evolution of marketing,
Unit-1
selling vs marketing, marketing process and marking mix
The marketing environment: Analysing the marketing environment, customer lifecycle
Unit-2
and its stages, customer acquisition and retention and competitive analysis
Market planning and research: Approaches to market planning and its process, marketing
Unit-3 research process and marketing information system
Buying behaviour: Consumer markets and consumer buyer Behaviour, business markets
Unit-4
and business buyer Behaviour
Segmentation and targeting: Market segmentation, targeting and positioning, market
Unit-5
measurement and demand forecasting
Product management: Managing product, product differentiation and positioning, new
Unit-6
product development and product life cycle
Unit-7 Brand management: Managing brands and brand equity
Pricing decisions: Meaning and significance of price, factors influencing pricing, pricing
Unit-8
methods and pricing strategies
Distribution management: Physical distribution and marketing logistics, marketing
Unit-9
channels, creating and managing dealer network, retailing and wholesaling
Integrated marketing communication: sales promotions, advertising, public relations,
Unit-10
sales management, personal selling, direct marketing and digital marketing
Customer relationship management: Marketing strategy, customer service and customer
Unit-11
relationship management process
Creating sustainable competitive value and growth: Marketing organization, marketing
Unit-12
performance and control
Unit-13 Broadening horizons: Services Marketing, rural marketing and retail management
Contemporary issues in marketing: Sustainable marketing, social responsibility,
Unit-14
marketing ethics and global marketing strategies for Indian firms

55
READINGS:

1. MARKETING MANAGEMENT by PHILIP KOTLER AND KEVIN LANE KELLER, Pearson Education India
2. MARKETING MANAGEMENT by RAJAN SAXENA, Mc Graw Hill Education
3. MARKETING MANAGEMENT INDIAN CONTEXT GLOBAL PERSPECTIVE by V.S. RAMASWAMY AND S.
NAMAKUMARI, SAGE PUBLICATIONS

56
 Course Code EMGN251 Course Title SPREADSHEET MODELLING (USING EXCEL)
Course Code
CA ETE(Th.)
30 70
Course Outcomes:
CO1: demonstrate working knowledge of organizing and displaying large business data
CO2: analyze complex business data with spreadsheet applications
CO3: examine managerial problems using spreadsheet modeling
CO4: apply macros for automating tasks in spreadsheet

Unit No. Content

Introduction to Spreadsheets: history and importance of spreadsheet, navigating a
Unit-1 spreadsheet, crafting formulas, common errors in spreadsheets, differences between Sheets
and Excel
Basic functions and utilities: data entry, introduction to fill handles, managing rows and
Unit-2
columns, protecting worksheets and workbooks
Spreadsheet Calculations: Introduction to range, absolute and relative references, formulas
Unit-3 and functions, calculation across sheets
Formatting Spreadsheets: formatting the excel sheet, introduction to borders, alignment
Unit-4
tools, introduction to number formats
Data Analysis: find and replace functions, text functions, filtering, sorting, conditional
Unit-5
formatting
Spreadsheet Printing: introduction to spreadsheet printing, print preview and adjustments,
Unit-6
orientation, margins and scale, headers and footers
Charts and Graphs: basic chart types, move and resize charts, change chart styles and types,
Unit-7
Modification in chart elements
Elementary Modelling: IF statement analysis, nested if, COUNTIF and COUNTIFS, SUMIF and
Unit-8
SUMIFS, AVERAGEIF and AVERAGEIFS
Unit-9 Lookup Functions: Vlookup, Hlookup, Index and match function
Pivot Table and its Applications: introduction to pivot table, filter data using slicers in
Unit-10
multiple pivot table, visualize aggregate data using pivot table
VBA Macros programming I: create and record macro in spreadsheet, Msgbox, declaring
Unit-11
variables, writing a subroutine and function in VBA
VBA Macros programming II: IF Then statement, Case statement, For loop, While loop and
Unit-12
Do until, worksheet and range object
Unit-13 Sensitivity Analysis: goal seek, data table, scenario Analysis
Simulation and Optimization: Monte Carlo simulations, introduction to solver, linear
Unit-14
programming for optimization, Intrinsic value calculation models

READINGS:

1. MICROSOFT EXCEL 2016: DATA ANALYSIS AND BUSINESS MODELING by WINSTON, WAYNE L., PHI
Learning Pvt Ltd
2. BUSINESS DATA ANALYSIS USING EXCEL by DAVID WHIGHAM, OXFORD UNIVERSITY PRESS

57
 Course Code EMKT309 Course Title DIGITAL MARKETING
Course Code
CA ETE(Th.)
30 70
Course Outcomes:
CO1: apply and analyse digital marketing activities in achieving business objectives.
CO2: to develop skills relevant to marketing campaigns for enhancing business reach.
CO3: examine marketing metrics and collect consumer data using digital media.
CO4: improve the brand identity and develop customer base using real world techniques.

Unit No. Content

Introduction to Digital Marketing- Digital vs. Traditional Marketing, Digital Marketing
Unit-1 Channels, ROI between Digital and traditional marketing, Creating initial digital marketing
plan and Content Management.
Search Engine Basics- Introduction to Search Engines and Websites, Difference between Blog,
Unit-2
Portal and Website, Static and Dynamic Websites.
Keyword Research - Keyword Research, Types of Keywords, Business Analysis &
Unit-3 Categorization, Google Keyword Planner, Market Research and Analysis, New Keyword Ideas
and Finalizing the Keywords List.
Onpage Webmaster Tools- Introduction to On page Webmaster Tools, Verification Process in
Unit-4 GWMT, Selecting Target Location, On page Analysis Methodology and Fundamental On-page
Factors.
Optimisation Techniques - Website Speed, Domain name in SEO, URL Optimization, Title and
Unit-5 Meta Tag Optimization, Sitemaps Generation, Using Robot.txt in Site URL, Redirecting
Techniques, Canonical Links and Rich Snippets.
Off Page Optimization- Link Building, Types of Linking Methods, Linking Building
Unit-6 Methodology, Links Analysis Tools, Directory Submissions, Social Bookmarking, Blogging &
Commenting and Guest Blogging.
Search Engine Optimization- Local SEO, Importance of Local SEO, Local SEO Ranking Signals,
Unit-7 Local SEO Negative Signals, Citations and Local Submissions, Website Position Analysis and
Website Monthly Reports.
Paid Marketing Techniques- Google Account setup, Account Structure, Campaigns settings,
Unit-8 AdGroup setup, Keyword Match Types, Keyword Research Tools and Understanding Ad
Auction.
Bidding and Quality Score- Factors to improve Quality Score, Types of CPC’s, Bidding
Unit-9 strategies, Bidding strategies, Ad Guidelines and Ad Extensions
Display Advertising- Benefits of Display Advertising, Creating a Display Campaign, Bidding
Unit-10 Strategies, Targeting Option in Display Network, Examples of Good and Bad Ads, Display Ad
Builder and Conversion Tracking.
Web Analytics and reporting- Key Performance Metrics [KPI] in Analytics, Traffic reports
Unit-11
and Behaviour reports
Social Media Marketing- Introduction to SMM, Facebook Marketing, Facebook Advertising
Unit-12
and Email Marketing.
Budgeting and implementation- Digital Marketing Budget, resource planning, cost
Unit-13 estimation, cost budgeting, cost control for effective planning and Implementing digital
marketing techniques

58
 Visual Marketing- Visual Perception, Choosing the Right Image, Visual marketing tools ,
Unit-14
Planning and Organizing the content and Blogging to brand yourself

READINGS:

1. Ryan, D. (2014 ). Understanding Digital Marketing: Marketing Strategies for Engaging the Digital
Generation, Kogan Page Limited.
2. The Beginner's Guide to Digital Marketing (2015). Digital Marketer.Pulizzi,J.(2014) Epic Content
Marketing, Mcgraw Hill Education.

59
 Course Code EMKT312 Course Title SELLING SKILLS
Course Code
CA ETE(Th.)
30 70
Course Outcomes:
CO1: Articulate the selling concepts and develop skills to critically handle sales situation and upcoming
sales opportunity
CO2: Illustrate product information persuasively with special emphasis on how to sell on value rather
than price and differentiate company product
CO3: Formulate the objection handling and sales closing techniques to sell the products and services
CO4: Develop relationship marketing strategies and to devise approaches to retain customers

Unit No. Content

Personal selling -overview of personal selling, prerequisites of successful selling, Sales
Unit-1
process, understanding the sales process - SPANCO Approach
Psychology of selling- understanding psychological influences on consumer buying behavior
Unit-2
and FAB approach
Understanding body language -space considerations, appearance, body movements and
Unit-3 posture, facial expressions and eye contact
Sales knowledge- knowledge of customers, company, technologies and exercising knowledge
Unit-4
to build relationship
Mind mapping -impressive signals , effective use of business calls and effective use of phone
Unit-5
to gain appointment
Professional sales presentations - sales presentation methods and effective use of power
Unit-6
point presentation
Effective questioning/listening skills -opening presentation, turning interest into
Unit-7
commitment, questioning and listening
The sales pitch-pitching the positive statement, handling objections effectively and
Unit-8
professionally
Unit-9 Closing the sale-fundamentals of closing the sale and different types of closing techniques
Negotiating the sale-negotiating to create win-win situations, relationship marketing and
Unit-10
customer retention
After the Sale is Complete-making the phone call, being responsible and adjusting confidence
Unit-11
to consider caring
Dealing with Objections-dealing with objections to your business, dealing with objections to
Unit-12
pricing and being told “no”
Refining your sales techniques-interactions, attitude and consideration of the customer
Unit-13
perspective
Stress management- meaning of stress, causes and symptoms of stress, measures to manage
Unit-14
and eliminate stress

READINGS:
1. ABC'S OF RELATIONSHIP SELLING THROUGH SERVICE by CHARLES M. FUTRELL, Tata McGraw Hill,
India
2. SELLING TODAY: PARTNERING TO CREATE VALUE by GERALD L. MANNING, MICHAEL HEARNE &
BARRY L. REECE, PEARSON
3. THE SPIN SELLING FIELDBOOK by NEIL RACKHAM, Tata McGraw Hill, India
60
 Course Code EMGN226 Course Title STRATEGIC MANAGEMENT
Course Code
CA ETE(Th.)
30 70
Course Outcomes:
CO1: Integrate understanding of functional aspects of management and explore their contribution to
strategic management within organizations.
CO2: Appraise the importance of environmental and industry analysis in formulating strategy.
CO3: Identify strategic issues and design appropriate courses of action.
CO4: Evaluate the role of leadership, organizational structure and organizational culture in strategy-
implementation.

Unit No. Content

Unit-1 Strategic management: strategy, strategic decision making, strategic management process.
Unit-2 Strategic intent: mission, vision, business definition, business models, goals and objectives.
Environmental appraisal: internal and external environment, SWOT analysis, environmental
Unit-3 sectors, appraising the environment.
Organisational appraisal: dynamics of internal environment, organisational capability
Unit-4
factors, methods and techniques of organisational appraisal.
Nature of corporate strategy: concepts and nature of corporate strategy, strategic
Unit-5
alternatives at corporate level, business combinations - merger and acquisition.
Corporate level strategies: expansion strategies, stability strategies, retrenchment
Unit-6
strategies, combination strategies.
Business level strategies: generic business strategies, tactics for business strategies,
Unit-7
business strategies for different industry conditions.
Functional Level Strategies: marketing strategy, financial strategy, operations strategy,
Unit-8
human resource strategy.
Strategic analysis: corporate portfolio analysis techniques, parenting framework, patching
Unit-9
approach, industry analysis.
Strategic Leadership: strategic leadership, strategy supportive culture, entrepreneurship
Unit-10
and entrepreneurship.
Strategy implementation: nature and barriers to strategy implementation, model of strategy
Unit-11
implementation.
Organizational structure: organizational structure and strategy, functional plans and
Unit-12
policies.
Evaluation and control: importance and barriers in strategic evaluation, types of strategic
Unit-13
control, techniques of strategic evaluation and control.
Strategic issues: corporate governance, values and business ethics, sustainability aspect of
Unit-14
strategy.

READINGS:

1. STRATEGIC MANAGEMENT AND BUSINESS POLICY by AZHAR KAZMI, MC GRAW HILL

2. STRATEGIC MANAGEMENT CONCEPTS: A COMPETITIVE ADVANTAGE APPROACH by FRED R. DAVID,
PURVA KANSAL AND FOREST R DAVID, PEARSON

61
 Course Code EACC312 Course Title ADVANCED ACCOUNTING
Course Code
CA ETE(Th.)
30 70
Course Outcomes:
CO1: apply the provisions given under various accounting standards
CO2: use the accounting policies of employees’ stock option plan.
CO3: understand the accounting treatment of buyback of securities
CO4: describe the procedure for liquidation of companies
CO5: prepare financial statements of banking companies & NBFCs

Unit No. Content

AS 7: construction contracts: Meaning, Applicability, Provisions, Application of concept
Unit-1
problem solving
AS 14: accounting for amalgamation: Meaning, Applicability, Provisions, Application of
Unit-2
concept problem solving
Unit-3 AS 19: leases: Meaning, Applicability, Provisions, Application of concept problem solving
AS 22: accounting for taxes on income: Meaning, Applicability, Provisions, Application of
Unit-4
concept problem solving
AS 24: discounting operations: Meaning, Applicability, Provisions, Application of concept
Unit-5
problem solving
AS 29: provisions, contingent liabilities and contingent assets: Meaning, Applicability,
Unit-6
Provisions, Application of concept problem solving
Employee stock option plan :employee stock option plan, provisions of guidance note on
Unit-7
employee share-based payments,
Types of Payment plans : equity-settled employee share-based payments plans, cash-
Unit-8 settled employee share-based payments plans, employee share-based payment plans with
cash alternatives, variation in vesting period, graded vesting
Accounting for buy back of securities: procedure of buy back of securities, objectives &
Unit-9
advantages of buy back of shares, available reserves for buy back procedure,
Provision relating to Buyback :important provisions relating to buy back under section
Unit-10
68(2), specified securities, free reserves, provisions of section 70 of the companies act 2013
Liquidation of companies : liquidation and winding up, winding up by tribunal, petition for
winding up, voluntary winding up, commencement of winding up by Tribunal section
Unit-11
357, statement of affairs, deficiency account, overriding preferential payments section 326,
preferential creditors, preparation of liquidators’ final statement of account
Banking companies :types of banks, functions of commercial banks, capital and reserve,
Unit-12
licensing of banking companies
Financial Statements of banking Companies: bank book keeping system, principal books
Unit-13 of accounts, schedules forming part of Form A and B, preparation of financial statements of
banks
Non-banking financial companies: registration of NBFC with RBI, distinction between an
NBFC and bank, classification of NBFC, residuary non-banking companies, minimum net
Unit-14
owned fund, liquid assets requirements, categories of NBFCs, asset classification, non-
performing assets (NPAs), asset- liability management

62
READINGS:

1. CRACKER ADVANCED ACCOUNTING (CA INTERMEDIATE) by KAPILESHWAR BHALLA, PRAVEEN

SHARMA, TAXMANN PUBLISHER
2. ADVANCED ACCOUNTING by CA DG SHARMA, TAXMANNPUBLISHER
3. ADVANCED ACCOUNTING (TEXT AND PROBLEMS) by DR. B.M AGARWAL & DR. M.P. GUPTA,
BHARAT LAW HOUSE PVT.LTD.

63
 INFORMATION SYSTEMS CONTROL AND
Course Code EOPR311 Course Title
AUDIT
Course Code
CA ETE(Th.)
30 70
Course Outcomes:
CO1: understand the unique elements of computer environment and discuss how they affect the audit
process
CO2: develop an understanding of technology enabled information systems and their impact on enterprise-
wide processes, risks and controls
CO3: understand the audit objectives and procedures used to test data management controls
CO4: discuss the controls and audit issues related to information systems operations

Unit No. Content

Overview of information system auditing: introduction, need for control and audit of
Unit-1 computers, effect of computers on internal controls, effect of computers on auditing,
foundations of information systems auditing
Information system concepts: need for information systems, perspectives on information
systems, types of information systems in the organization, functional perspective of IS,
Unit-2
integrating functions and business processes, impact of Information systems on organizations
and business firms
Conducting an information system audit: introduction, the nature of controls, dealing with
Unit-3 complexity, audit risks, types of audit procedures, overview of steps in an audit, auditing
around or through the computer
Systems development management controls: introduction, approaches to auditing
Unit-4 systems development, normative models of the system development process, evaluating the
major phases in the systems development process
Security management controls: introduction, conducting a security program, major
Unit-5
security threats and remedial measures, controls of last resort, some organizational issues
Acquisition, development and implementation of information system: developing the
Unit-6 business case, IT supplier selection, project management, system development,
implementation readiness, post implementation review
Top management controls: introduction, evaluating the planning function, evaluating the
Unit-7 organizing function, evaluating the leading function, evaluating the controlling function
Quality assurance management controls: introduction, motivations toward the quality
Unit-8 assurance role, quality assurance functions, organizational considerations, relationship
between quality assurance and auditing
Database controls: introduction, access controls, integrity controls, application software
Unit-9 controls, concurrency controls, cryptographic controls, file handling controls, audit trail
controls, existence controls
Audit software: introduction, generalized audit software, industry specific audit software,
Unit-10 high level languages, utility software, expert systems, specialized audit software, other audit
software, control of audit software
Concurrent auditing techniques: introduction, basic nature of concurrent auditing
techniques, need for concurrent auditing techniques, types of concurrent auditing techniques,
Unit-11
implementing concurrent auditing techniques, strengths and weaknesses of concurrent
auditing techniques

64
 Performance measurement tools: introduction, the objects of measurement, general
Unit-12 characteristics of performance measurement tools, types of performance measurement tools,
presenting performance measurement results, performance measurement and data integrity
Evaluating system effectiveness and efficiency: introduction, the evaluation process,
performance indices, overview of the effectiveness evaluation process, a model of
Unit-13
information system effectiveness, workload models, system models, evaluating system
quality, evaluating information system satisfaction, evaluating organizational impact
Managing the information systems audit function: introduction, planning function,
Unit-14 organizing function, staffing function, leading function, controlling function, toward
information systems audit professionalism, some futures of information systems auditing

READINGS:

1. INFORMATION SYSTEMS CONTROL AND AUDIT by RON WEBER, PEARSON

2. INFORMATION SYSTEMS CONTROL AND AUDIT by CA MANOJ AGGARWAL, BHARAT LAW HOUSE
PVT. LTD.
3. MANAGEMENT INFORMATION SYSTEM by GIRDHAR JOSHI, OXFORD UNIVERSITY PRESS

65
 Course Code EOPR310 Course Title ENTERPRISE INFORMATION SYSTEMS
Course Code
CA ETE(Th.)
30 70
Course Outcomes:
CO1: develop an understanding of technology enabled information systems.
CO2: understand the impact of information systems on enterprise-wide processes, risks and controls.
CO3: understand how these processes are implemented by business enterprises.

Unit No. Content

Automated Business Processes: Introduction to Enterprise Business Processes, Benefits,
Unit-1
Risks and Controls, Diagrammatic representation of business processes using Flowcharts
Risks and controls for specific business processes: Procure to pay (P2P), Order to cash,
Unit-2
Inventory Cycle, Hire to Retire, Supply Chain Management, Fixed Assets etc.
Security issues: Applicable regulatory and compliance requirements including computer
Unit-3 related offences, privacy, cyber-crime, Sensitive Personal Data Information of Information
Technology Act, 2000
Financial and Accounting Systems: Integrated (ERP) and non-integrated systems with
Unit-4 related risks and controls, Business process modules and their integration with Financial
and Accounting systems
Business Analytics in EIS: Reporting Systems and MIS, Data Analytics and Business
Unit-5
Intelligence
Internet and ERP: Business Reporting and fundamentals of XBRL (extensible Business
Unit-6
Reporting Language), Applicable regulatory and compliance requirements
Information Systems and Its Components: Components of Automated Information Systems:
Application Systems, Database, Network and Operating System with related risks and
Unit-7
controls, Mapping of Organization structure with segregation of duties in Information
Systems.
E-Commerce: Components and Architecture of E-Commerce with related risks and
Unit-8
controls, Business process flow with its related risks and controls
M-Commerce: Components and Architecture of M-Commerce with related risks and
Unit-9
controls, Business process flow with its related risks and controls
Emerging Technologies: Applicable regulatory and compliance requirements, Emerging
Unit-10
technologies with its related risks and controls.
Unit-11 Core Banking Systems: Components and Architecture of CBS and related risks and controls,
Process modules of CBS: Core modules of banking and Business process flow and its related
Unit-12
risks and controls,
Compliance and regulatory requirements: Reporting Systems and MIS, Data Analytics and
Unit-13
Business Intelligence, Applicable regulatory and compliance requirements.
Trends in IT: Developing techniques and use of IoT, Business Analytics, Artificial
Unit-14 Intelligence and their application to Business World, Ethical and Social issues regarding
application of the same, Case Studies related to the same.

READINGS:

1. Kenneth C. Laudon, Jane P. Laudon & Rajnish Dass, ‘Management Information Systems’, Person, 11th
Edition, Third Impression, 2011
66
 Course Code ECAP170 Course Title FUNDAMENTALS OF INFORMATION
TECHNOLOGY
Course Code
CA ETE(Th.)
30 70
Course Outcomes:
CO1: understand basic concepts and terminology of information technology.
CO2: have a basic understanding of personal computers and their operations.
CO3: understand various software and hardware, various security issues.
CO4: familiarize students with complete fundamentals and the packages commonly used in computing
software
CO5: gain writing skills and various presentation aspects using word processing software

Unit No. Content

Computer Fundamentals: Characteristics & Generation of Computers, Block diagram of
Computer Application of IT in various sectors.
Unit-1
Data Representation: Binary Number System, Octal, Hexadecimal, decimal and their
Conversion.
Memory: Types, Units of memory, RAM,ROM, Secondary storage devices–HDD, Flash Drives,
Unit-2 Optical Disks: DVD, SSD
I/O Devices–Keyboard, Mouse, LCDs, Scanner, Plotter, Printer & Latest I/O devices in market
Processing Data: Transforming data into information, how computers represent data, How
Unit-3
computers process data, Machine cycles, Memory, Registers, The Bus, Cache Memory
Operating Systems: operating system basics, Purpose of the operating system, types of
Unit-4 operating system, providing a user interface, Running Programs, Sharing Information,
Managing Hardware, Enhancing an OS with utility software.
Data Communication: Local and Global reach of the network, Digital and Analog
Unit-5 Transmission, Data communication with standard telephone lines and Modems, Using Digital
Data Connections, Wireless networks
Networks: Sharing data anytime anywhere, uses of a network, Common types of a network,
Unit-6 Hybrid Networks, how networks are structured, Network topologies and Protocols, Network
Media, Network Hardware
Graphics and Multimedia: Understanding graphics File Formats, Getting Images into your
Unit-7
Computer, Graphics Software, Multimedia Basics
Unit-8 Database Management Systems: The Database, The DBMS, Working with a database,
Databases at Work, Common Corporate Database Management Systems
Software Programming and Development: What is computer Program, hardware/Software
Unit-9
Interaction, planning a Computer Program, how programs Solve Problems
Programming Languages and Programming Process: Categories of Programming
Unit-10 Languages, Machine and Assembly Language, Higher Level Languages, WWW development
languages, The SDLC of Programming
Internet: Basic Internet terms: Web Page, Website, Homepage, Browser, URL, Hypertext, ISP,
Web Server, HTML, DHTML, XML, Introduction to client side and server side scripting.
Unit-11
Applications: WWW, e-mail, Instant Messaging, Internet Telephony, Video conferencing, Web
Browser & its environment
Unit-12 Understanding The Need of Security Measures: Basic Security Concepts, Threats to Users,
Threats to Hardware, Threat to Data, Cyber Terrorism.
67
 Taking Protective Measures: Keeping your System Safe, Protecting Yourself, protecting your
Privacy, Managing Cookies, Spyware and other BUGS, keeping your data secure, Backing Up
data, Safe guarding your hardware
Cloud Computing and IoT: SaaS, PaaS, IaaS, Public and Private Cloud; Virtualization, Virtual
Unit-13 Server, Cloud Storage, Database Storage, Resource Management, Service Level Agreement,
Basics of IoT and its applications.
Futuristic World of Data Analytics: Introduction to Big data and analysis techniques
Elements, Variables, and Data categorization, Levels of Measurement, Data management and
Unit-14
indexing, Introduction to statistical learning and overview of various tools used for data
analysis.

LABORATORY WORK:

1. Hardware: familiarizing with various I/O Peripheral devices, storage devices.

2. DOS: Familiarity with DOS, Implementing various internal and external commands in DOS.
3. MS-Windows: familiarizing with windows operating system; using built-in accessories; managing
files and folders using windows explorer; working with control panel; installing hardware and
software.
4. MS-Office (or any other Office Suite): meaning and features, its components.
5. MS-Word (or any other word processor): Creating Document Files, Saving, Closing Files, Page
Settings and Formatting Text. Spell Checking, Thesaurus, Creating Tables, Adding rows, columns.
Printing Documents, Setting Print Settings, creating labels and mail merge, taking Printouts
6. MS-Excel: Working with worksheet, formulas & functions, Inserting charts, Printing in Excel
7. MS-PowerPoint: Views, Designing, viewing, presenting & Printing of Slides.
8. Internet: Navigating with Internet Explorer; surfing the net, using search engines; using email
facility.

READINGS:

1. ITL Education Solutions Limited, “Introduction to Information Technology", Pearson

Education, New Delhi
2. SAMS Teach Yourself Microsoft Office 2003 by Greg Perry
3. Peter Norton, “Introduction to Computers”, Tata McGraw Hill Company, New Delhi.
4. Alexis Leon, Mathews Leon, “Fundamentals of Information Technology”, Leon Tech world.

68
 Course Code EENG112 Course Title INDIAN WRITING IN ENGLISH
Course Code
CA ETE(Th.)
30 70
Course Outcomes:
CO1: Employ an insight about the oeuvre of Indian writers
CO2: Compare the historical context in which these texts were written
CO3: Illustrate the various writing dimensions of Indian writers

Unit No. Content

Night of the Scorpion by Nissim Ezekiel: Ezekiel's position in Indian poetry, Ezekiel's
Unit-1
contribution in Post - Colonial writings, major thematic concerns, rural versus urban India
Goodbye Party for Miss Pushpa T.S. by Nissim Ezekiel: poetic craftsmanship, symbolism and
Unit-2
imagery, major thematic concerns
Swami and Friendsby R.K. Narayan: Narayan as one of the leading figures of Indian Literature
Unit-3 in English
Unit-4 Swami and Friendsby R. K. Narayan: the friction of British Colonial India
Swami and Friendsby R. K. Narayan: irony and humour of childhood, the evolution of self, the
Unit-5
portraiture of adolescence
Train to Pakistanby Khushwant Singh: the trauma of partition as faced by the Indian
Unit-6
subcontinent
Train to Pakistanby Khushwant Singh: the intermingling of history and literature, third-
Unit-7
person narrative
Train to Pakistanby Khushwant Singh: social structure and cultural understanding,
Unit-8
character-analysis
Unit-9 Untouchableby Mulk Raj Anand: plot, characterization
Unit-10 Untouchableby Mulk Raj Anand: themes, narrative technique
Unit-11 The InheritanceofLossby Kiran Desai: plot, characterization
Unit-12 The InheritanceofLossby Kiran Desai: themes, narrative technique
The Anxiety of Indianness, Our Novels in English byMeenakshi Mukherjee: about the author
Unit-13
and the work, critical analysis of the prose
The Cost of Living by Arundhati Roy: about the author and the work, critical analysis of the
Unit-14
prose

READINGS:

1. THE INHERITANCE OF LOSS by KIRAN DESAI, PENGUIN BOOKS INDIA

2. UNTOUCHABLE by MULK RAJ ANAND, PENGUIN BOOKS INDIA
3. SWAMI AND FRIENDS by R. K. NARAYAN, PENGUIN CLASSICS
4. THE POETRY OF NISSIM EZEKIEL by NISSIM EZEKIEL, ATLANTIC PUBLISHERS
5. TRAIN TO PAKISTAN by KHUSHWANT SINGH, PENGUIN CLASSICS

69
 Course Code EHIS110 Course Title HISTORY OF INDIA FROM THE EARLIEST
TIME UPTO 300 CE
Course Code
CA ETE(Th.)
30 70
Course Outcomes:
CO1: Identify the emergence of pre-historic cultures in India
CO2: Develop critical thinking towards the sources of ancient Indian history
CO3: Examine the developments taking place in the field of polity, society, economy and culture from pre-
historic age to post-Mauryan age

Unit No. Content

Unit-1 Pre-historic culture in India: Paleolithic Culture, Mesolithic culture, Neolithic Culture
Unit-2 Sources of ancient Indian history: Literary sources & archaeological sources
The Harappan civilization: Date and extent of Harappa civilization, town planning and
Unit-3 architecture, Indus script, causes of decline
The Vedic period: Polity, Society, Economy and Religion in Early Vedic age and Later Vedic
Unit-4
age
Rise of Mahajanpadas: Iron age with reference to PGW & Megaliths, territorial states and
Unit-5
conditions for the rise of Magadha, causes of Magadha's success
Religious Movements: Jainism& Buddhism - causes of emergence, doctrines, spread, decline
Unit-6
and contributions of Jainism & Buddhism
Unit-7 Pre-Mauryan age: - Iranian and Macedonian Invasions, Alexander’s Invasion and impact
Emergence and Growth of Mauryan Empire : Chandragupta Maurya, state, administration
Unit-8
and economy, Kalinga war, Ashoka’s Dhamma,decline of Mauryan empire
The Satvahanas Phase; Aspects of Political History, Material Culture, Administration,
Unit-9
Religion
Unit-10 The age of Shakas:aspects of political history, material culture, administration & religion
Unit-11 The Parthians: polity, society and economy, administration
Unit-12 The Kushhanas: polity, society and economy, administration
Unit-13 The three early kingdoms: Chera, Chola and Pandya
Unit-14 Sangam age: Sangam literature, society & the Tamil language

READINGS:

1. THE WONDER THAT WAS INDIA VOL.

2. A SURVEY OF THE HISTORY AND CULTURE OF THE INDIAN SUB-CONTINENT BEFORE THE COMING
OF THE MUSLIMS by A. L BASHAM, PICADOR PUBLISHER
3. A HISTORY OF ANCIENT AND EARLY MEDIEVAL INDIA: FROM THE STONE AGE TO THE 12TH
CENTURY (PAPERBACK) by UPENDER SINGH, Pearson Education India
4. INDIA'S ANCIENT PAST by R.S. SHARMA, Oxford Paperbacks
5. INDIA - AN ARCHAEOLOGICAL HISTORY: PALEOLITHIC BEGINNINGS TO EARLY HISTORY
FOUNDATION (PAPERBACK) by DILIP K CHAKRABARATI, OXFORD UNIVERSITY PRESS
6. ASOKA AND THE DECLINE OF THE MAURYAS by ROMILA THAPAR, Oxford Paperbacks

70
 Course Code ESOC111 Course Title INTRODUCTION TO SOCIOLOGY
Course Code
CA ETE(Th.)
30 70
Course Outcomes:
CO1: discuss the basic concepts found in the domain of sociology.
CO2: locate different social institution’s existence and their functions.
CO3: grade all the social components of the society with due importance and validity.
CO4: plan and organize social structure in relation with social function.

Unit No. Content

Unit-1 Introduction to sociology (I): origin and development of sociology
Unit-2 Introduction to Sociology (II): nature and scope of sociology

Unit-3 Relevance of Sociology: Relationship of sociology with other social sciences

Unit-4 Basic concepts (I): society, community, association, social structure, institution,
Basic Concepts (II): status and role, multiple roles, role sets, status sets, role conflict, status
Unit-5
sequence
Unit-6 Social groups: nature and characteristics, types, functions of social group
Unit-7 Social processes: cooperation, competition, conflict

Unit-8 Dimensions of culture: features of culture, cultural trait, cultural complexes

Cultural Processes: acculturation, assimilation, cultural pluralism, cultural relativism,
Unit-9
ethnocentrism, diffusion
Unit-10 Theories of Culture: Cultural Lag, Cyclical

Unit-11 Social control: need and purpose, types of Social Control

Unit-12 Role of Social Institutions: agencies of social control

Unit-13 Socialization (1): Nature of Socialization, agencies of socialization

Unit-14 Socialization (11): Significance, stages of socialization

READINGS:

1. FUNAMENTALS OF SOCIOLOGY by P.GISBERT, ORIENT BLACKSWAN PVT. LTD.

2. READINGS IN SOCIOLOGY by MADHURIMA, NEW ACADEMIC PUBLISHERS
3. SOCIOLOGY: PRINCIPLES OF SOCIOLOGY by C.N.SHANKAR RAO, S CHAND PUBLISHING

71
 Course Code EPOL110 Course Title INTRODUCTION TO POLITICAL THEORY
Course Code
CA ETE(Th.)
30 70
Course Outcomes:
CO1: State the introduction of political theory
CO2: Discuss the various aspects related with state, power and authority
CO3: Evaluate the concepts of democracy, citizenship and civil society

Unit No. Content

Introduction to Political Theory: Meaning and concept, nature, scope and significance,
Unit-1
traditions of political theory.
Approaches to Study Political Theory: traditional and modern approaches, relevance of
Unit-2
political theory in present times.
Concept of State: Definitions and essential elements of state, major theories of the origin of
Unit-3 state
Concepts of Power and Authority: Meaning and concept of power and authority, types of
Unit-4
power, foucault on power.
Unit-5 Liberty: Meaning and concept of liberty, types of liberty, negative and positive liberty
Equality: Meaning and concept of Equality, significance of equality, types of equality,
Unit-6
Inequality debates.
Gender: Concept and meaning of gender, gender inequality, gender inequality and scenario
Unit-7
of India, feminism.
Unit-8 Rights: Meaning and concept of rights, types of rights.
Justice: meaning and concept of justice, various dimensions of justice, types of justice,
Unit-9
Amartya Sen's perspective.
Democracy: Meaning and concept of democracy, characteristics and types of democracy.
Unit-10
Citizenship: Meaning and concept of citizenship, citizenship in a global era, citizenship
Unit-11
issues.
Unit-12 Civil Society: Meaning and concept of civil society, types of civil society, civil society in India
Democracy in India: Changing dynamics of democracy in India, minorities and the
Unit-13
challenges, protective discrimination, reservation system in India.
Unit-14 Major Contemporary Issues: economic growth, environment issues, terrorism

READINGS:

1. POLITICAL THEORY: AN INTRODUCTION by BHARGAVA, R. AND ACHARYA, A. PEARSON

2. AN INTRODUCTION TO POLITICAL THEORY by O P GAUBA, MAYUR PAPERBACKS
3. CONTEMPORARY POLITICAL THEORY: NEW DIMENSIONS, BASIC CONCEPTS & MAJOR TRENDS by
J C JOHARI, STERLING PUBLISHING
4. CONTEMPORARY POLITICAL THEORY by VINOD M J AND DESHPANDE MEENA, PHI LEARNING PVT
LTD, PHI Learning Pvt Ltd

72
 Course Code ECAP172 Course Title PROGRAMMING METHODOLOGY
WEIGHTAGE
CA ETE(Th.) ETE (Pr.)
30 40 30
Course Outcomes:
CO1: develop programming skills and familiar with programming environment with C Program structure.
CO2: declaration of variables and constants.
CO3: understand arrays, its declaration and uses.
CO4: implement, test, debug, and document programs in C

Unit No. Content

Introduction: Introduction to Programming, Program concept, Characteristics of
Unit-1 programing, stages in program development, Algorithms, Notations, Flowchart, and Types
of programing methodologies.
Unit-2 Constant and Variable: Machine Language, Assembly Language, High Level Languages, C
Program Structure, Character Set, Identifiers and Keywords, Constants and Variables.
Unformatted and Formatted I/O: Functions- printf(), scanf(), getchar(), putchar(), gets(),
Unit-3 puts(), Expressions.
Data Types & Operators: Various data types - data range, size, Unary and Binary
Unit-4 operators, Arithmetic Operators, Relational Operators, Logical Operators, Conditional
Operators, Assignment Operator, Bitwise Operators.
Control Structure: Designing structured programs by using Top-Down design, Type
conversion and Type modifiers, if statements - simple if, if-else, multiple if, if-else ladder,
Unit-5
nested if, switch-case statement, while, do-while & for statements, break and continue
statements, goto statement.
Functions: Function Definition and Prototypes, Scope rules - Local and Global scope of
Unit-6 functions, Function arguments - passing arguments by value and passing arguments by
reference, Return Type of function, Recursion, Library Functions.
Arrays: Declaring arrays in C, Defining and Processing of 1-dimensional and 2-dimensional
Unit-7
arrays, Passing array as an argument to function, Multi-dimensional Arrays.
Unit-8 Array Applications: Sorting and Searching, Character Arrays.
Strings: Defining and Initializing strings, Reading and Writing strings, Processing of strings,
Unit-9
String Library Functions - strcat(), strcpy(), strcmp(), strlen(), strrev().
Storage Classes: Storage class specifiers, Scope of a variable, Auto, Static, Extern, Register,
Unit-10
Static variables and functions, Const Qualifier.
Pointers: Pointer data type, Pointer declaration, Initialization, Accessing values using
Unit-11
pointers, Pointer expressions and arithmetic, Operations on Pointers.
Dynamic Memory Management: Dynamic Memory Management functions, malloc(),
Unit-12
calloc(), realloc() and free(), Pointers and arrays, Pointers and functions.
Structures and Unions: Structure declaration, definition and initialization, accessing
Unit-13 structures in functions, Structures and Pointers, array of structures, nested structures, Self-
referential structures, Unions.
File Structure: Categories of files, Opening and closing files, file opening modes, Text and
Unit-14 binary files, Reading and writing in files, Appending in files, Creating Header files,
Preprocessor Directives and Macros.
73
LABORATORYWORK:

Data Types & Operators: Various data types - data range, size, Unary and Binary operators,
Arithmetic Operators, Relational Operators, Logical Operators, Conditional Operators, Assignment
Operator, Bitwise Operators.
Control Structure: if statements - simple if, if-else, multiple if, if-else ladder, nested if, switch-case
statement, while, do-while & for statements, break and continue statements, goto statement.
Functions: Function Definition and Prototypes, Scope rules - Local and Global scope of functions,
Function arguments - passing arguments by value and passing arguments by reference, Return Type of
function, Recursion, Library Functions.
Arrays: Declaring arrays in C, Defining and Processing of 1-dimensional and 2-dimensional arrays,
Passing array as an argument to function, Multi-dimensional Arrays.
Pointers: Pointer declaration, Initialization, Accessing values using pointers, Pointer expressions and
arithmetic, Operations on Pointers.
Structures and Unions: Structure declaration, definition and initialization, accessing structures in
functions, Structures and Pointers, array of structures, nested structures, Self-referential structures,
Unions.
File Structure: Opening and closing files, file opening modes, Text and binary files, Reading and
writing in files, Appending in files, Creating Header files.

READINGS:

1. C: THE COMPLETE REFERENCE by HERBERT SCHILDT, MC GRAW HILL.

2. PROGRAMMING IN ANSI C by E. BALAGURUSWAMY, MC GRAW HILL.

74
 BRITISH POETRY AND DRAMA:14TH-18TH
Course Code DEENG114 Course Title
CENTURIES
Course Code
CA ETE(Th.)
30 70
Course Outcomes:
CO1: Relate texts to the social, cultural and political contexts
CO2: Articulate a critical position and interpretation
CO3: Use textual or critical evidence to support an interpretation

Unit No. Content

Unit-1 Shakespeare's Sonnets: When to the sessions of sweet silent thought
Unit-2 Shakespeare's Sonnets: Let me not to the marriage of true minds
Unit-3 Shakespeare's Sonnet: Since brass, nor stone, nor earth, nor boundless sea
Unit-4 John Milton: Paradise Lost, Lines 1 to 16: introduction, themes
Unit-5 John Milton: Paradise Lost, Lines 1 to 16: critical analysis, stylistic analysis
Unit-6 Shakespeare: Macbeth: introduction, plot construction, characterization,
Unit-7 Shakespeare: Macbeth: themes, critical analysis
Unit-8 John Donne: Go and Catch a Falling Star: introduction, theme,
Unit-9 John Donne: Go and Catch a Falling Star: critical analysis, stylistic features
Unit-10 Alexander Pope: The Rape of the Lock, Canto 1: introduction, themes
Unit-11 Alexander Pope: The Rape of the Lock, Canto 1: critical analysis, stylistic analysis
Unit-12 Ben Jonson: Volpone: Jacobean era, city comedy/beast fable
Unit-13 Ben Jonson: Volpone: themes and issues
Unit-14 Ben Jonson: Volpone: satire, parasitism, animalization

READINGS:
1. THE RAPE OF THE LOCK by ALEXANDER POPE, Unique Publisher
2. SHAKESPEARE'S SONNETS by WILLIAM SHAKESPEARE, PENGUIN CLASSICS

References:
1. PARADISE LOST by JOHN MILTON, OXFORD UNIVERSITY PRESS
2. THE COMPLETE ENGLISH POEMS by JOHN DONNE, PENGUIN CLASSICS
3. MACBETH by WILLIAM SHAKESPEARE, RUPA PUBLICATIONS
4. VOLPONE by JONSON BEN, CAMBRIDGE UNIVERSITY PRESS

75
 Course Code EHIS122 Course Title HISTORY OF INDIA C. 300 to 1206
Course Code
CA ETE(Th.)
30 70
Course Outcomes:
CO1: define reason for rise of the Gupta Empire during the 'classical age' in India
CO2: analyze the polity, economy and decline of Harshavardhana Empire
CO3: analyze the philosophy and religion of ancient India
CO4: discuss the society and economy of early medieval India
CO5: review the cultural developments related to art, architecture, language and literature

Unit No. Content

Unit-1 The Rise & Growth of the Guptas I: Administration, Society, Economy
Unit-2 The Rise & Growth of the Guptas II: Religion, Art, Literature, and Science &Technology
Unit-3 Harsha & His Times: Harsha’s Kingdom, Administration, Buddhism & Nalanda
Unit-4 South India I: Polity and Economy
Unit-5 South India II: Society and Culture
Towards the Early Medieval I: Changes in Society, Polity Economy and Culture with
Unit-6
reference to the Pallavas
Towards the Early Medieval II: Changes in Society, Polity Economy and Culture with
Unit-7
reference to the Chalukayas
Towards the Early Medieval III: Changes in Society, Polity Economy and Culture with
Unit-8
reference to the Vardhanas
Unit-9 Evolution of Political structures of Rashtrakutas
Unit-10 Evolution of Political structures of Pala &Pratihars
Unit-11 Emergence of Rajput States in Northern India: Polity, Economy & Society
Unit-12 Arabs in Sindh: Polity, Religion & Society
Unit-13 Struggle for power in Northern India
Unit-14 Establishment of Sultanate

READINGS:

1. R. S. Sharma: Indian Feudalism-India’s Ancient Past

2. B. D. Chattopadhaya: Making of Early Medieval India
3. Derryl N. Maclean: Religion and Society in Arab Sindh
4. K. M. Ashraf: Life and Conditions of the People of Hindustan
5. M. Habib and K.A. Nizami: A Comprehensive History of India Vol.V
6. Tapan Ray Chaudhary and Irfan Habib (ed.)
7. The Cambridge Economic History of India, Vol.I
8. Peter Jackson: Delhi Sultanate: A Political and Military History
9. Tara Chand: Influence of Islam on Indian Culture
10. Satish Chandra: A History of Medieval India, 2 Volumes
11. Percy Brown: Islamic Architecture

76
 Course Code ESOC102 Course Title SOCIAL INSTITUTIONS
Course Code
CA ETE(Th.)
30 70
Course Outcomes:
CO1: describe the general structure and function of major social institutions
CO2: interpret the various theoretical perspectives of social institutions
CO3: analyze the various changes taking place in the social institutions and its impact on society

Unit No. Content

Unit-1 Institutions (I): Features; normative and relational aspects of institutions
Unit-2 Institutions (II): Differences between institution, association and society
Institutions (III): Meaning and definitions of institutions, Types – social, political,
Unit-3 economic and cultural
Social Institutions: Family (I): Meaning and definitions of family, Types and structure of
Unit-4
family, Function of Family
Social Institution: Family (II): Development cycle of family system, Changing trends in
Unit-5
family
Social Institutions: Marriage (I): Meaning and definitions of marriage, Types: monogamy
Unit-6
and polygamy
Unit-7 Social Institutions: Marriage (II): Rules of mate selection, Changing trends in marriage
Social Institution: Kinship (I): Meaning and definitions of kinship system, Significance of
Unit-8
kinship system
Social Institution: Kinship (II): Types of kinship system, a brief understanding of incest,
Unit-9
consanguinity, affinity, clan and lineage
Political Institution (I):Role of state and government, Political Parties - features and
Unit-10
functions
Political Institution (II): Power, Types of Authority (Max Weber), difference between
Unit-11
Power and Authority
Economic Institutions: Features and functions of economic institutions, Concept of
Unit-12
property, Division of labor (Emile Durkheim)
Unit-13 Cultural Institutions (I): religion: meaning, definition, types, functions
Unit-14 Cultural Institutions (II):Institutionalized forms of religion, cultural organizations

READINGS:

1. SHANKAR RAO, C.N, SOCIOLOGY-PRINCIPLES IN SOCIOLOGY, S. CHAND & COMPANY

2. SHARMA, RAJENDRA. K, INDIAN SOCIETY, INSTITUTIONS AND CHANGE, ATLANTIC PUBLISHERS
3. GISBERT, PASCUAL, FUNDAMENTALS OF SOCIOLOGY, ORIENT BLACKSWAN PVT. LTD.

77
 Course Code EPOL123 Course Title INDIAN GOVERNMENT AND POLITICS
Course Code
CA ETE(Th.)
30 70
Course Outcomes:
CO1: identify the structures of Indian constitution and their actual working over time
CO2: enumerate the key concepts and processes related with Indian government and politics
CO3: indicate the working of Indian federalism and judiciary in the constitutional context

Unit No. Content

Unit-1 Making of Indian Constitution: history and making of constitution of India
Making of Indian Constitution: composition and working of constituent assembly,
Unit-2
preamble and its relevance, basic characteristics of Indian constitution
Fundamental Rights and Directive principles of State Policy: fundamental rights and
Unit-3 directive principles of state policy
Fundamental Rights and Directive principles of State Policy: characteristics of
Unit-4
fundamental rights, categories of fundamental rights
Fundamental Rights and Directive principles of State Policy: purpose of directive
Unit-5 principles of state policy, nature and classification of directive principles of state policy,
fundamental duties
Fundamental Rights and Directive principles of State Policy: relationship between
Unit-6
fundamental rights and directive principles of state policy
Unit-7 Union Government: president, powers and functions
Unit-8 Union Government: prime minister and council of ministers
Unit-9 State Government: governor, powers and functions
Unit-10 State Government: chief minister, powers and functions
Unit-11 Federalism and its Working:centre-state relations, nature and its working
Unit-12 Federalism and its Working: demand for state autonomy, state re-organisation
Unit-13 The Judiciary: judiciary and its significance, supreme court of India and its functions
The Judiciary: high court and district court, lokadalat system and its role, judicial activism
Unit-14
and public interest litigation

READINGS:

1. INTRODUCTION TO THE CONSTITUTION OF INDIA by BRIJ KISHORE SHARMA, PRENTICE HALL

2. INDIAN GOVERNMENT AND POLITICS by B.L FADIA, SAHITYA BHAWAN PUBLICATIONS
3. THE INDIAN CONSTITUTION by MADHAV KHOSLA, OXFORD UNIVERSITY PRESS

78
 Course Code ECAP202 Course Title OBJECTORIENTED PROGRAMMING
WEIGHTAGE
CA ETE(Th.) ETE (Pr.)
30 40 30
Course Outcomes:
CO1: familiarize with the basic concepts of object-oriented programming
CO2: understand the object construction, memory allocation and deallocation
CO3: develop programs using object-oriented concepts like encapsulation, inheritance and polymorphism
CO4: analyse the different behaviour of overloaded operations in different situations

Unit No. Content

Principles of OOP: introduction, procedural Vs object oriented programming, basic
Unit-1
concepts of object oriented programming, object oriented languages, benefits of OOP's
Unit-2 Basics of C++: C Vs C++, a simple C++ program, compiling & linking, tokens, keywords,
identifiers & constants, data types, reference variables
Operators and type casting: operators in C++, scope resolution operator, member de-
Unit-3
referencing operators, type casting: implicit and explicit type casting
Unit-4 Control structures: decision making controls, iterative controls and jumping controls
Pointers and structures: main function, function prototyping, handling pointers, C
Unit-5
structures and limitations
Classes and objects: specifying class, a sample C++ program with class, access specifiers,
Unit-6
defining member functions, nesting of member functions
More on classes and objects: function definition inside the class and outside the class,
Unit-7
private member functions, arrays within class, memory allocation of objects
Unit-8 Handling functions: function calling mechanisms: call by Value, call by address & call by
reference, objects as function arguments
Unit-9 More on functions: inline functions, making outside function inline, friend functions

Unit-10 Static members and polymorphism: Static Data Members & Static Functions, Function
Overloading
Constructors and destructors: constructors, parameterized constructors, copy
Unit-11
constructor and dynamic constructor, multiple constructor in a class
More on constructors and destructors: constructors with default arguments, dynamic
Unit-12
initialization of objects, destructors
Inheritance: defining derived classes, single inheritance, making a private member
Unit-13 inheritable, multilevel inheritance, hierarchical inheritance, multiple inheritance, hybrid
inheritance
Unit-14 File handling: file handling operations: open, close, read and write

LABORATORY WORK:

Implementation of C++ Programming Concepts (Classes and objects, inline functions, friend functions,
constructor and destructors, function overloading, inheritance, working with files)

79
READINGS:

1. OBJECT ORIENTED PROGRAMMING WITH C++ by E BALAGURUSAMY, MC GRAW HILL

2. LET US C++ by YASHAVANT KANETKAR, BPB PUBLICATIONS
3. OBJECT ORIENTED PROGRAMMING IN C++ by ROBERT LAFORE, GALGOTIA PUBLICATIONS
4. THE C++ PROGRAMMING LANGUAGE by BJARNE STROUSTRUP, PEARSON

80
 BRITISH LITERATURE 18TH-20TH
Course Code EENG115 Course Title
CENTURIES
Course Code
CA ETE(Th.)
30 70
Course Outcomes:
CO1: Identify the main images and symbols in the texts
CO2: Evaluate the scenario in the genre of 18th century plays
CO3: Relate literary texts to significant social, cultural, political and historical issues
CO4: Analyse the literary texts to explore the themes and the main issues

Unit No. Content

Unit-1 William Congreve -The Way of the World: Plot, characterization.
Unit-2 William Congreve -The Way of the World: Themes, narrative technique.
Unit-3 Jonathan Swift -Gulliver’s Travels (Three): Plot, characterization.
Unit-4 Jonathan Swift -Gulliver’s Travels (Three): Themes, narrative technique.
Unit-5 Jonathan Swift -Gulliver’s Travels (Four): Plot, characterization.
Unit-6 Jonathan Swift -Gulliver’s Travels (Four): Themes, narrative technique
Unit-7 Samuel Johnson- ‘London’: Introduction, critical appreciation.
Unit-8 Samuel Johnson- ‘London’: Stylistic features, themes.
Unit-9 Thomas Gray - ‘Elegy Written in a Country Churchyard’: Introduction, stylistic features.
Unit-10 Thomas Gray - ‘Elegy Written in a Country Churchyard’: Critical appreciation, themes.
Laurence Sterne- The Life and Opinions of Tristram Shandy, Gentleman: Plot,
Unit-11
characterization.
Laurence Sterne- The Life and Opinions of Tristram Shandy, Gentleman: Themes, narrative
Unit-12
technique.
Unit-13 Dreams-Children - A Reverie by Charles Lamb: Introduction, summary
Unit-14 Dreams-Children - A Reverie by Charles Lamb: Themes, critical analysis.

READINGS:

1. THE WAY OF THE WORLD by WILLIAM CONGREVE, DOVER PUBLICATIONS

2. GULLIVER'S TRAVELS (PENGUIN CLASSICS) by SWIFT, JONATHAN, PENGUIN BOOKS INDIA

81
 Course Code EHIS210 Course Title HISTORY OF INDIA C.1206-1707
Course Code
CA ETE(Th.)
30 70
Course Outcomes:
CO1: examine early medieval and medieval Indian history and culture with the help of archaeological and
literary sources
CO2: analyze the factors responsible for the consolidation and territorial expansion during the Medieval
period
CO3: observe the nature of early medieval Indian society, economy, and state formations
CO4: illustrate the main religious developments of the time

Unit No. Content

Survey of sources of Early Medieval and Medieval Indian History I: literary and, texts,
Unit-1
epigraphic, travel records, Persian texts and histories
Survey of sources of Early Medieval and Medieval Indian History II: archaeological
Unit-2
sources and numismatic data, epigraphy and monuments
Unit-3 Early Muslim invasion: Arab conquest, Raja Dahir of Sindh and Mohd-Bin-Qasim
Early Turkish invasions I:Mahmud Ghaznavi’s invasion, objectives and causes, important
Unit-4
invasions, effects of invasions
Early Turkish invasions II: Muhammad Ghouri’s invasion, objectives and causes, important
Unit-5
invasions, effects of invasions
Establishment of Sultanate-I:Slave dynasty and the beginning of sultanate period, Khilji
Unit-6 dynasty- Jalaluddin Khilji, Allauddin Khilji, Malik Kafur, Conquests of Allauddin Khilji, Market
reforms of Allauddin Khilji
Establishment of Sultanate- II: Tughlak dynasty- GhayasuddinTughlak, Muhammad Tughlak
Unit-7 and his ariel plans, FerozTughlak and his reforms, Lodhi dynasty- BehlolLodhi, SikanderLodhi
and Ibrahim Lodhi, first battle of Panipat
Regional Kingdoms: Vijayanagar empire and Bahmani empire, nature of State in Delhi
Unit-8
Sultanate
Bhakti Movement: principles of bhakti saints, bhakti saints, Ramanand, Kabir and Guru
Unit-9
Nanak
Unit-10 Sufi tradition: doctrines of sufism, different silsilhas, sufi practices
Consolidation and Territorial Expansion during the Mughals: from Babur to Aurangzab-
Unit-11
Mughal administration and institutions, Mansabdari system, methods of revenue collection
Development of Arts & Architecture, Indo-Islamic architecture, miniature paintings,
Unit-12
decline of Mughal Dynasty
Emergence of Maratha Power I: causes of the rise of Maratha power, Shivaji's early life,
Unit-13
struggle with Bijapur, Shivaji and the Mughals
Emergence of Maratha Power II: Shivaji's administration and government, decline of
Unit-14
Maratha confederation

82
READINGS:

1. MEDIEVAL INDIA: FROM SULTAN AT TO THE MUGHALS-DELHI SULTAN AT (1206-1526) – 1 by

SATISH CHANDRA, HAR-ANAND PUBLICATIONS
2. THE MAKING OF EARLY MEDIEVAL INDIA by B.D. CHATTOPADHYAYA, OXFORD UNIVERSITY
3. THE WONDER THAT WAS INDIA by S. A. A. RIZVI, PICADOR PUBLISHER

83
 Course Code ESOC223 Course Title CLASSICAL SOCIOLOGICAL THINKERS
Course Code
CA ETE(Th.)
30 70
Course Outcomes:
CO1: construct an epistemological understanding on the Indian social system
CO2: evaluate the essentiality of classical sociological thinkers
CO3: analyze and interpret the socio-historical conditions under which these sociological theories
emerged.
CO4: classify different thinkers in the realm of sociological study

Unit No. Content

Unit-1 August Comte, hierarchy of science
Unit-2 Law of three stages, positivism
Unit-3 Herbert Spencer, evolutionary doctrine,
Unit-4 Types of societies, ethics and politics
Unit-5 Karl Marx, the dialectic, dialectical method,
Unit-6 Human potential, alienation, the structures of capitalist society,
Unit-7 Materialist Conception of History, Cultural Aspects of Capitalist Society
Unit-8 Emile Durkheim, social facts, division of labour in society,
Unit-9 Suicide, the elementary forms of religious Life
Unit-10 Moral education and social reform, criticism
Unit-11 Max Weber, intellectual context, methodology, subjective sociology, criticism
Unit-12 Conflict and ethical action, social action, value, ideal type,
Unit-13 The Protestant Ethic and the Spirit of Capitalism, economy and society,
Unit-14 Vilfredo Pareto, circulation of elites, psychosocial schema, morphological schema

READINGS:

1. MASTERS OF SOCIOLOGICAL THOUGHT: IDEAS IN HISTORICAL AND SOCIAL CONTEXT by LEWIS A.

COSER, RAWAT PUBLICATIONS
2. THEORIZING CLASSICAL SOCIOLOGY by LARRY J. RAY, Mc Graw Hill Education
3. SOCIOLOGICAL THEORY by GEROGE RITZER, MC GRAW HILL

84
 Course Code EPOL220 Course Title COMPARATIVE GOVERNMENT AND POLITICS
Course Code
CA ETE(Th.)
30 70
Course Outcomes:
CO1: Discuss emergence and approaches to the study of comparative politics
CO2: Assess the similarities and differences between various constitutional arrangements
CO3: Categorize the various types of states and governments

Unit No. Content

Unit-1 Introduction to the comparative politics: meaning and definitions of comparative politics
Scope and relevance of comparative politics: difference between comparative government
Unit-2
and comparative politics, importance of comparison
Theories and approaches to the study of comparative politics: system approach, input-
Unit-3
output analysis structural-functional analysis
Approaches to the study of comparative politics: traditional approaches, modern
Unit-4
approaches
Unit-5 Political culture and political socialization: meaning and definitions of political culture
Unit-6 Political socialization: meaning and definitions of political socialization
Unit-7 Agents of political socialisation: political socialisation and its various agents, implications
Unit-8 Political parties and party systems: meaning and definitions of political party
Unit-9 Features of party system: major traits and features of party system
Unit-10 Types of party system: one party system, two party system and multiparty system
Interest groups: meaning and definitions of interest group, interest aggregation and
Unit-11
articulation
Unit-12 Social movements: typology of social movements, new social movements
Comparative analysis of different political systems: political system of India, features of
Unit-13
china's political system
Comparative analysis of Indian and Western political systems: similarities and
Unit-14
dissimilarities of USA and India's federal system, political system of UK

READINGS:

1. COMPARATIVE POLITICS by TAPAN BISWAL, LAXMI PUBLICATIONS

2. COMPARATIVE POLITICS by J.C. JOHRI, STERLING PUBLISHING

85
 Course Code ECAP214 Course Title FUNDAMENTALS OF WEB PROGRAMMING
Course Code
CA ETE(Th.)
30 70
Course Outcomes:
CO1: understand the website layout creation using HTML language.
CO2: apply the website planning, management and maintenance techniques
CO3: apply dynamic website creation using Javascript and JQuery
CO4: illustrate logic implementation on a web page
CO5: understand how to manage versatile data on a web page

Unit No. Content

Internet Basic: Basic concepts, communicating on the internet, internet domains, establishing
Unit-1
connectivity to the internet, client IP address, IP address, TCP/IP
Unit-2 HTML Introduction: Introduction, web server, web client/ browser, HTML tags
HTML Command and Structure & Formatting: Commonly used HTML commands, structure
Unit-3
of HTML program, formatting, text styles, text effects
Unit-4 HTML List and Graphics: HTML lists, types of lists, adding graphics to HTML document
Unit-5 Creating Tables & Frames: Creating tables, linking documents, frames
Unit-6 DHTML: Cascading style sheets, class, external style sheets
Introduction to JavaScript:Javascript and web, <script> tag and browsers compatibility. data
Unit-7
types: numeric, text, boolean, type casting, arrays, operators and expressions in javascript
Programming Constructs in JavaScript: Programming constructs, conditional and looping
Unit-8
statements
Unit-9 Functions in JavaScript: Functions, user defined functions, dialog boxes
DOM Model & Browser Objects: Understanding DOM model, objects in HTML, browser
Unit-10
objects, window, history, location, navigator, document object.
Unit-11 Handling Events Using JavaScript: Handling events using javascript
HTML Forms:Properties and methods, button, text, text area, checkboxes, radio buttons,
Unit-12
select and option elements
Built-in Objects in JavaScript: Built-in objects in javascript, string object, math object, date
Unit-13
object, user defined objects
Basics of JQuery: Introduction to JQuery, JQuery events, animations and effects using JQuery
Unit-14 DOM using Javascript : DOM concept in javascript, windows navigator, locations object with
methods

LABORATORY WORK:

HTML Forms: Properties and methods, button, text, text area, checkboxes, radio buttons, select and
option elements
Built-in Objects in JavaScript: Built-in objects in javascript, string object, math object, date object,
user defined objects
Basics of JQuery: Introduction to JQuery, JQuery events, animations and effects using JQuery DOM
using Javascript : DOM concept in javascript, windows navigator, locations object with methods

86
READINGS:

1. HTML: THE COMPLETE REFERENCE by THOMAS A. POWELL, OSBORNE, MCGRAW HILL

EDUCATION
2. WEB ENABLE COMMERCIAL APPLICATION DEVELOPMENT USING HTML, DHTML, JAVASCRIPT,
PERL, CGI, BPB PUBLICATIONS, 2000. by IVAN BAYROSS, BPB PUBLICATIONS

87
 Course Code EENG316 Course Title WOMEN’S WRITING
Course Code
CA ETE(Th.)
30 70
Course Outcomes:
CO1: identify different terms related to women's writing
CO2: develop critical thinking
CO3: analyze different themes in the text and match with real life events

Unit No. Content

Introduction to Women’s Writing: The confessional mode in women's writing, sexual
Unit-1
politics, race, caste and gender.
Unit-2 Introduction to Women’s Writing: Difference feminism, discrimination, empowerment
Emily Dickinson ‘I cannot live with you’: Introduction to the poet, the metaphor of a love
Unit-3
relationship, a model for human existence
Emily Dickinson ‘I cannot live with you’: Traditional resurrection, a critical appreciation of
Unit-4
the poem
Eunice De Souza ‘Advice to Women’, ‘Bequest’: Introduction to the poet, analysis of the
Unit-5
poem, : a critical appreciation, themes.
Eunice De Souza ‘Advice to Women’, Sylvia Plath ‘Daddy’: Introduction to the Sylvia Plath,
Unit-6
analysis of the poem, a critical appreciation of the poem, themes.
Alice Walker 'The Color Purple': Introduction to Alice Walker, background, character
Unit-7
analysis.
Unit-8 Alice Walker 'The Color Purple': Plot construction, themes, critical analysis
Terms pertaining to women’s writing: Gender identity, sexual harassment, gender
Unit-9
harassment.
Unit-10 Terms pertaining to women’s writing: Superwoman syndrome, womanism.
Katherine Mansfield ‘Bliss’: Introduction to Katherine Mansfield, background, character
Unit-11
analysis.
Unit-12 Katherine Mansfield ‘Bliss’: Plot construction, themes, critical analysis
Mahashweta Devi ‘Draupadi’: Introduction to Mahashweta Devi, background, character
Unit-13
analysis.
Unit-14 Mahashweta Devi ‘Draupadi’: Plot construction, themes, critical analysis.

READINGS:

1. A GLOSSARY OF LITERARY TERMS by M.H. ABRAMS, CENGAGE LEARNNG

2. THE COLOR PURPLE by ALICE WALKER, ORION PUBLISHING
3. BREAST STORIES by MAHASWETA DEVI, SEAGULL PUBLICATION
4. THE COLLECTED SHORT STORIES OF KATHERINE MANSFIELD by KATHERINE MANSFIELD, W B
SAUNDERS (ELSEVIER)

88
 Course Code EHIS219 Course Title HISTORY OF INDIA 1707-1950
Course Code
CA ETE(Th.)
30 70
Course Outcomes:
CO1: understand the influx of British in India and see the changing relationship as to how the east India
Company moved from trade to territorial control
CO2: express the strategy and ideologies of British government from time to time in order to control
Indian Territory
CO3: record the nature of popular protests from the eighteenth century till the revolt of 1947
CO4: examine the nature of British rule in India
CO5: critique colonialism and different forms of liberation movements
CO6: analyze the impact of British colonial rule in India

Unit No. Content

Unit-1 British influx in India: European trading companies, Battle of Plassey, Battle of Buxor
Unit-2 Dual government of Bengal: Dastaks, Governor Generals of Bengal
Unit-3 Expansion and consolidation of British power I: Carnatic wars, Anglo-Maratha relations
Expansion and consolidation of British power II: Anglo-Mysore relations, Anglo-Sikh
Unit-4
relations, Ideology and tools of expansion
Unit-5 Expansion and consolidation of British power III: Subsidiary Alliance, Doctrine of Lapse
Colonial construction of India I :Structures and institutions, Administrative structure,
Unit-6
Arms of the state
Colonial construction of India II: Constitutional development, Regulating Act, Pitt's India
Unit-7
Act, Charter Acts 1793, 1833, 1853
Social policies and social change: British understanding of Indian society, Orientalists,
Unit-8
Evangelicals, Utilitarian
Education: indigenous and western, Wood's dispatch, social reform movements,
Unit-9
emergence of middle class
From Swadeshi to home rule movement I: Extremist challenge to British repression,
Unit-10
Partition of Bengal 1905, Swadeshi movement, Home Rule League
Gandhian Movements: Khilafat and Non-cooperation movement, the Civil Disobedience
Unit-11
Movement
Unit-12 Partition scenario I: Muslim League, Separatism and the two-nation theory
Unit-13 Partition scenario II: Cripps proposal, Quit India movement, Cabinet Mission Plan
Unit-14 Partition Scenario III: Constituent Assembly, Interim Government, Mountbatten Plan

READINGS:

1. FROM PLASSEY TO PARTITION: A HISTORY OF MODERN INDIA by SHEKHAR BANDHOPADYAY,

ORIENT BLACKSWAN PVT. LTD.
2. A NEW LOOK AT MODERN INDIA HISTORY by B.L. GROVER, S. CHAND & COMPANY
3. SOCIAL BACKGROUND OF INDIAN NATIONALISM by A.R. DESAI, POPULAR PRAKASHAN

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 Course Code ESOC262 Course Title MEDIA AND STRATIFCATION
Course Code
CA ETE(Th.)
30 70
Course Outcomes:
CO1: Understand social stratification and the role of media as an agent of stratification
CO2: Analyse the intervention of media in constructing present social realities
CO3: Evaluate the role of media in keeping society unequally stratified in the contemporary time

Unit No. Content

Unit-1 Understanding stratification, concept of social stratification
Unit-2 Elements of social stratification, role of media in social stratification
Unit-3 Theories of stratification, Karl Marx and economic base of social stratification
Unit-4 Max Weber and status and power, Pierre Bourdieu and forms of capital
Unit-5 Introduction to media and society, literature review
Unit-6 Types of media, importance of media in the contemporary society
Unit-7 The idea of communication and social embeddedness of media
Unit-8 Changing phases of media, shift from media to mass media to social media
Unit-9 Role of media in social construction of realities, need for control and challenges
Unit-10 Media presentations, femininity and media
Unit-11 Consumerism and media, social mobility of backward communities
Unit-12 Identities and inequalities, media and reproduction of caste, race and ethnicities
Unit-13 Selective reporting and upper classbehaviour of media
Unit-14 Media as an agency of corporate ideologies

READINGS:

1. SOCIAL STRATIFICATION AND MOBILITY by KL SHARMA, RAWAT PUBLICATIONS

2. SOCIAL STRATIFICATION IN INDIA: ISSUES AND THEMES by KL SHARMA, SAGE
PUBLICATIONS
3. SOCIAL STRATIFICATION AND CHANGE IN INDIA by YOGENDRA SINGH, MANOHAR
PUBLISHERS & DISTRIBUTORS

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 INTRODUCTION TO INTERNATIONAL
Course Code EPOL222 Course Title
RELATIONS
Course Code
CA ETE(Th.)
30 70
Course Outcomes:
CO1: Gain insight into different interpretations of international relations
CO2: Make sense of the different theories of IR
CO3: Focus journalistic understandings of international relations

Unit No. Content

International Relations Theory and Practice: introduction, the question of method, positivism
Unit-1
in international relations
Post and Neo Positivism in International Relations: meaning and features post - positivism in
Unit-2
IR, neo positivism in IR
Realism: Hobbes and human nature, state as the outermost expression of human emotions,
Unit-3 nature and structure of international relations, anarchic structure of IR, balance of power,
realism and power
Unit-4 Neo-Realism: meaning, nature and approaches of neo realism in international relations
Liberalism: liberalism as an offshoot of idealism, liberalism and human nature, liberalism and
Unit-5 international relations, liberal institutionalism and Bretton woods system, liberal
understanding of power
Unit-6 Realist Idealist Debate in IR: meaning, major debates, limitations
Neo-Liberalism: meaning, nature and scope of neo liberalism in international relations,
Unit-7
approaches and theories
Marxism in IR: Marxist approach to IR, dependency and world system theories, Gramscian
Unit-8 approach to IR, Habermas and communicative rationality, public sphere and global civil
society, marxism and power
Unit-9 Critical Theory in IR: meaning of critical approach, major critical approaches, challenges
Post-modernism and Post-Structuralism I: Edward Said and orientalism, Foucault’s
Unit-10
understanding of power and IR
Post-modernism and Post-Structuralism II: Derrida on deconstruction, R. B. J. Walker -
Unit-11 inside/outside, Richard Ashley, untying the sovereign state: a double reading of the anarchy
problematique
Unit-12 Feminism in IR: meaning, major approaches and thinkers, challenges
Feminist Critique of IR: gender theory and feminisms, the feminist turn in IR, main thinkers,
Unit-13 liberal feminism, critical feminism, cultural or essentialist feminism, the feminist challenge to
realism and liberalism
Unit-14 Major Trends in IR: new trends and theories in IR, contemporary challenges

READINGS:

1. THE RESTRUCTURING OF INTERNATIONAL RELATIONS THEORY by EDITORIAL BOARD STEVE

SMITH (MANAGING EDITOR), CAMBRIDGE SCHOLARS PUBLISHING
2. INTERNATIONAL RELATIONS THEORY: A CRITICAL INTRODUCTION by CYNTHIA WEBER,
ROUTLEDGE

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