The School of Commerce, Finance, and Accountancy at CHRIST Delhi NCR is a vibrant community of faculty and students who believes in developing global competencies in students through quality education, research, and continuous innovation. The School provides a proficient environment to nurture commerce professionals with a high level of knowledge and competence to contribute to society with commitment and integrity effectively. The School offers various UG and PG programs to develop the students into responsible global citizens and leaders in economic, environmental, social, and cultural sustainability and well-being. The School takes pride in collaborating with globally eminent professional bodies such as ACCA, CISI (UK), IMA (USA), CIMA (UK), learning partners including GlobalFTI, EduEdge Pro and industry associations like Grant Thornton and Equity Levers in rendering professional value addition programs.

Vision: To be a center of excellence in the realm of Commerce and Management, developing and nurturing global competencies in students through quality education, research and continuous innovation

Mission: To nurture commerce professionals who possess a high level of knowledge and competence to effectively contribute to society with commitment and integrity.

Objectives:  

In the contemporary world, there is a growing demand for professionals with specific skills in accounting, audit and taxation. There are enormous employment opportunities for such professionals in the Banking, Financial Services, and Insurance (BFSI) Sector worldwide. Consequently, the academic programs which fulfill this need provide a career edge. 

B.Com (Accountancy and Auditing) is a three-year graduate level course that caters appropriately to this cause. The course focuses exclusively on imparting quality education in accounting, auditing and taxation. It is closely modeled along the lines of the Chartered Accountancy program wherein the core curriculum of Foundation and Intermediate Levels of the Chartered Accountancy program are extensively covered. In addition, comprehensive academic support is provided to facilitate the students to qualify the Chartered Accountancy and similar professional examinations on a timely basis. Furthermore, the course has been designed specifically to comply with Chartered Accountancy’s training requirements in a seamless manner. Christ University has been providing such education which has enabled many students to qualify for professional examinations and excel in their careers.

The high value academics and training provided under this course enhance the employment potential of the candidates as it prepares them suitably to be employed in Accounting & Consulting Organizations or establish themselves as independent professionals.

Programme Outcome/Programme Learning Goals/Programme Learning Outcome:

PO2: Gain a profound understanding of Concepts and Standards of Auditing and issues related to corporate governance.

PO3: Acquire sound knowledge of Taxation laws and their application.

PO4: Demonstrate competencies in the analysis and interpretation of the accounting and financial information with a view to facilitate decision making.

PO5: Examine issues related to compliance with relevant laws and regulations.

PO6: Articulate strategic financial factors and examine their organization wide implications.

PO7: Employ IT Tools to appraise accounting and financial issues.

PO8: Engage in Service Learning and contribute towards the societal welfare.

Programme Specific Outcome:

Programme Educational Objective:

Students are subjected to evaluation in respect of each subject on the basis of continuous internal assessments and written examinations. Each subject carries a maximum of 100 marks which are apportioned as under:

This Bridge course aims to familiarize students with comprehensive understanding of the fundamental concepts of Statistics and Logical Reasoning. The course introduces students to the basic terms and concepts, measures of central tendency, theoretical distributions, correlation and regression. Topics related to Logical Reasoning such as Number Series, Direction Test are also included.

Objective of this course is to provide the practical knowledge to the students so that they will be able to apply various statistical measures and tests. Apart from this skills related to Logical Reasoning are aimed to be imparted.

Statistical Representation of Data, Diagrammatic representation of data, Frequency distribution, Graphical representation of Frequency Distribution – Histogram, Frequency Polygon, Ogive, Pie-chart

Mean Median, Mode, Mean Deviation, Quartiles and Quartile Deviation, Standard Deviation, Co-efficient of Variation, Coefficient of Quartile Deviation.

Binomial Distribution, Poisson distribution – Basic application and Normal Distribution – Basic applications.

Correlation and Regression: Scatter diagram, Karl Pearson’s Coefficient of Correlation Rank Correlation, Probable Error and Probable limits. Regression lines, Regression equations, Regression coefficients.

Number series, Coding and Decoding and odd man out Direction Tests.

2.      Tulsian, P.C. & Tulsian, Bharat Business Mathematics, Logical Reasoning and Statistics, 2019 Edn, McGraw Hill.

3.      Study Material of CA Foundation issued by Institute of Chartered Accountants of India, New Dehi.

CourseDescription

The Principles and Practices of Accounting course is designed to provide students with a comprehensive understanding of the fundamental concepts, principles, and practices of accounting. The course introduces students to the basic accounting process, including recording, classifying, and summarizing financial transactions. Students will learn about the different types of financial statements, and how to analyze and interpret these statements. The course will also cover various accounting principles and practices. Upon completion of this course, students will have a solid foundation in the principles and practices of accounting and will be able to analyze and interpret financial information to make informed business decisions.

Theoretical Framework: Meaning and Scope of accounting, Accounting Concepts, Principles and Conventions, Accounting terminology – Glossary, Capital and revenue expenditure, Capital and revenue receipts, Contingent assets and contingent liabilities, Accounting Policies, Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates, Accounting Standards – Concepts and Objectives, Indian Accounting Standards – Concepts and Objectives. Basic accounting procedure: journal entries, ledgers, subsidiary books, cash book, capital and revenue expenditure/receipts, rectification of errors, trial balance, bank reconciliation statement(overview)

Cost of Inventory, Net Realizable value (NRV), Basis and Techniques of Inventory valuation and record keeping. Concept of Depreciation, Methods of computation and accounting treatment of depreciation, Change in depreciation methods.

Bills of exchange and promissory notes: Meaning of Bills of Exchange and Promissory Notes and their Accounting Treatment; Accommodation bills. (8 hrs) Sale of goods on approval or return basis: Meaning of goods sent on approval or return basis and accounting treatment.(4 hrs) Consignments: Meaning and Features of consignment business, Difference between sale and consignment, accounting treatments for consignment transactions and events in the books of consignor and consignee.(8 hours) Average due Date: Meaning, Calculation of average due date in various situations. Account Current: Meaning of Account Current, Methods of preparing Account Curren

Preparation of Statement of Profit and Loss and Balance Sheet for Manufacturing and Non-manufacturing entities: structure, contents; problems based on trial balance and adjustments.

Significance of Receipt and Payment Account, Income and Expenditure Account and Balance Sheet, Difference between Profit and Loss Account and Income and Expenditure Account. Preparation of Receipt and Payment Account, Income and Expenditure Account and Balance Sheet.

2. Gupta R. L. & Gupta V K (2019), Principal and Practices of Accounting, Sultan Chand & Sons, New Delhi.

3. Maheswari S. N. & Maheswari S. K. (2019). Financial Accounting, Vikas Pub. House , New Delhi

2. Arulanandam M.A. & Raman K. S. (2019). Adv. Accountancy, Himalaya Pub. House, Mumbai

The managerial economics is a major area of economic analysis in terms of theoretical, empirical as well as policy-making issues. The modules incorporated in this paper deal with the nature and scope of economics, the theory of consumer behavior, analysis of production function and equilibrium of a producer, the price formation indifferent markets structures and the equilibrium of a firm and industry.  This course is designed to familiarize students with the basic concepts, theories and models of economics which are relevant to business. The course will help the students to solve and critically analyze a real life economic/management/societal problem in a logical and systematic way.

Definition, Scope, Nature, Basic Economic Problems, Role of Price Mechanism, Classification of Economy

Theory of Consumer Behavior; Marginal Utility Analysis, Indifference Curve Analysis, Consumer Surplus, Theory of Demand; Law of Demand, Demand Schedule, and Demand Curve; Expansion and Contraction of Demand, Increase and Decrease in Demand, Determinants of Law of Demand, Elasticity of Demand; Price, Income, Cross and Advertisement, Demand Forecasting.

Theory of Supply; Determinants of Supply, Law of Supply, Supply Schedule, and Supply Curve; Expansion and Contraction of Supply, Increase and Decrease in Supply, Elasticity of supply.                                                    

Concept of Production; Meaning and Factors of production, Production Function, Laws of Production; The Law of Variable proportions and Laws of Returns to Scale; Economies and Diseconomies of Scale, Producer’s equilibrium

Concepts of Costs; Short-run and long-run costs, Average and marginal costs, Total, fixed and variable costs.

Various forms of markets; Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly, Price determination in these markets, Business Cycles; Meaning, Phases, Features, causes behind these Cycles, Relevance in Business Decision Making

Introduction of macroeconomics, Economy’s Income and Expenditure, Measurement of GDP, Components of GDP, The GDP Deflator, Gross National Product (GNP), Net National Product (NNP), Gross Domestic Product (GDP) and Net Domestic Product (NDP) - at market price, at factor cost; Real and Nominal GDP, GDP, and welfare

Money – meaning and functions, Money creation by the commercial banking system. Central bank and its functions, Qualitative and Quantitative Monetary Policy; Control of Credit through Bank Rate, CRR, SLR, Repo Rate and Reverse Repo Rate, Open Market Operations, Margin requirement, Money Market, Capital Market and Fiscal Policy of Government

2.       N. Gregory Mankiw (2019), Principles of Macroeconomics, 7^th Edition, Cengage Learning India

3.       Alex M. Thomas (2021). Macroeconomics: An Introduction, Cambridge University Press, Cambridge, United Kingdom.

4.       Shyamal, R. (2021) Macroeconomic Policy Environment: An Analytical Guide for Managers, New Delhi: Tata McGraw Hill Education Pvt.Ltd.Saxena, Vishal (2019) Principal and 

2.       Ray, N.C. (2019). An introduction to Microeconomics, Macmillan Company of India Ltd: New Delhi

3. Business Economics for CA Foundation by Institute of Chartered Accountants of India.

Mathematical and Statistical skills and tools play a vital role in helping business leaders to understand key functions within and external to a company. This course provides basic knowledge of mathematical and statistical concepts and theories that will help students to increase their reasoning, analytical, decision-making and problem-solving skills. It also enables students to grasp the fundamentals of Statistics for interpreting business data.

Ratio and Proportion, Indices, Exponents, Simultaneous linear equations up to three variables, Linear Inequalities

Meaning of statistics, collection of data – primary and secondary data, construction of table, frequency distribution, cumulative frequency distribution, statistical representation of data, diagrammatic representation of data, graphical representation of frequency distribution– Histogram, Frequency, Polygon, Ogive, and Pie-chart

Arithmetic Mean, Geometric Mean, Harmonic Mean, Range, Median, Mode, Mean Deviation, Quartiles and Quartile Deviation, Standard Deviation, Co-efficient of Variation, Co-efficient of Quartile Deviation.

Introduction, scatter diagram, Karl Pearson’s coefficient of correlation, Spearman’s rank correlation, regression lines, regression equations, regression coefficients, coefficient of determination.

Basic terms of probability, independent and dependent events; mutually exclusive events, total and compound probability, additive and multiplicative rules of probability, theoretical distributions - Binomial Distribution, Poisson distribution and Normal Distribution.

2. Elhance, D. N. & Elhance, R. (2020). Business Mathematics and Statistics. Taxmann.

3. S .C. Gupta and V. K. Kapoor (2020). Fundamentals of Mathematical Statistics. Sultan Chand & Sons.

4. Das, N .G. & Das, J .K. (2017). Business Mathematics and Statistics, McGraw Hill.

5. Sharma, J. K. (2019). Business Statistics. Vikas Publishing.

2. Chandrasekaran, N & Umaparvathi, M. (2015). Statistics for Management. PHI Learning Pvt. Ltd.

3. Bhardwaj, R. S. (2019). Business Mathematics & Statistics. Scholar Tech Press.

4. Vohra, N. D. (2021). Business Statistics: Text and Problems. McGraw Hill.

5. Foundation Level study material of Institute of Chartered Accountants of India (ICAI) and Institute of Cost Accountant of India (ICMAI).

The course provides working knowledge of the principal commercial laws applicable in India. It involves extensive coverage of law related to Contract which forms the basis of many other commercial laws. Besides this, Laws related to Sale of Goods, Partnerships and LLP are also included.

Contract – Meaning of Agreement & Contract, Classification of Contracts. Essential Elements of a Valid Contract. Offer and Acceptance, Free Consent , Capacity to Contract, Lawful Consideration, Lawful Object,

Void agreements. Wagering Agreements, Contingent Contracts, Quasi Contracts.

Performance of Contract, Discharge of a contract.  Breach of Contract and remedies against breach of contract.   

Contract of sale- Meaning, Difference between sale and agreement to sell.  Meaning of Goods, Types of Goods, Documents of Title to Goods.

Conditions and warranties, Unpaid seller - Meaning, rights of an unpaid seller against the goods and the buyer. Auction Sale

Partnership – Meaning and Characteristics, Rights & Duties of A Partner, Registration of Partnership Firms, Effects of Non-Registration.

Dissolution of Firm & Modes of Dissolution.

Limited Liability Partnership (LLP) - Meaning, Characteristics, Incorporation of LLP, Rights & Duties of Partners of LLP and Designated Partners. Differences between LLP and other Forms of organizations.

Satish B. Mathur, Business Law (2017). McGraw Hill Education(India) Pvt. Ltd.

Business Law for CA Foundation by Institute of Chartered Accountants of India

Course Description: The course aims at imparting systematic understanding to students about the communication principles, concepts, and techniques which are essential for occupational purposes. The course will enhance the overall abilities of the students in terms of written and oral communication.

Types of Communication, Directions, Network, Process, Problems, Barriers in Communication, Interpersonal Skills, Listening Skills, Emotional Intelligence.

Introduction, Significance of improving vocabulary, Ways to  improve vocabulary, Root words, Synonyms and Antonyms, Words formed by using Prefixes, Words formed by using Suffixes, Phrasal verbs, Collocations, Idioms

Introduction to Note Making ,Significance of Note Making , Detailed Format - Heading (Title) Sub-heading, Indentation, Points, Use of abbreviations, Summary. Content, Expression, Steps to Comprehend and summarize text

Introduction to Basics of Writing-  Process of writing, Styles of Writing, Significance of writing skills for students , Writing Conventions, Characteristics of good writing, Do’s and Don’ts of good writing

Precis Writing – Concept, Features of good Précis writing,  Manner of Writing Precis, Do’s and Don’ts of Précis writing

Article Writing –  Description of Article, Essential elements of Article Writing, Detailed Format – Title, By-Writer’s Name, Body of Article  - Introduction, Main Idea - Support Idea, Conclusion.

Report Writing -  Essential elements of Report Writing,  Kinds of Reports, Reporting for a Meeting/Assembly, Reporting for a Newspaper Reporting for a Magazine , Detailed Format of Report -  Title, By-Writer’s Name, Place, Date, Body- What, When, Where, Who, How. Tips and Conventions of Report Writing

Types of Formal Letters – Circulars, Complaints, Memos, Promotional Content, Sales, Recovery/Remittances.

Format of Formal Letters- Date, Salutation, Subject, Body of the letter, First paragraph, Second paragraph, Complimentary Closure. Formal Mails -  Writing Effective Mails, Essential elements of Mails - Subject line, Formal Greetings, Target Audience (Reader), Clarity and Conciseness, Formal Closing , Proofreading, Feedback.  Tips and Conventions of Mails

Essential Elements of Résumé - Name and contact details, Objective Summary, Academic Qualifications and Achievements, Co-curricular Achievements, Training Programs attended/completed, Strengths, Interests/Hobbies, Declaration, Signature. Résumé Writing Tips and Conventions

Meetings – Notice, Agenda, Drafting minutes, Action Taken Report

C.S. Rayadu (2012) Communication (9^th Ed.) Himalaya Publishing House

Study Material for CA Foundation Examination issued by ICAI, New Delhi

• To expose learners to a variety of texts to interact with
• To help learners classify ideologies and be able to express the same
• To expose learners to visual texts and its reading formulas
• To help learners develop a taste to appreciate works of literature through the organization of language
• To help develop critical thinking
• To help learners appreciate literature and the language nuances that enhances its literary values

• To help learners understand the relationship between the world around them and the text/literature
• To help learners negotiate with content and infer meaning contextually
• To help learners understand logical sequencing of content and process information

·         To help improve their communication skills for larger academic purposes and vocational purposes

·         To enable learners to learn the contextual use of words and the generic meaning

·         To enable learners to listen to audio content and infer contextual meaning

·         To enable learners to be able to speak for various purposes and occasions using context specific language and expressions

·         To enable learners to develop the ability to write for various purposes using suitable and precise language.

• 1. The Happy Prince- Oscar Wilde
• 2. Sonnet 18- William Shakespeare

Common errors- subject-verb agreement, punctuation, tense errors  Just a minute talk, cubing

 Why We Travel-Pico Iyer 

Sentence fragments, dangling modifiers, faulty parallelism,

Thinking Like a Mountain  By Aldo Leopold

Note taking

Aarushi-Hemraj Murder Article 

Newspaper report

 My Story- Nicole DeFreece

Essay writing

Paraphrasing and interpretation skills

• Casey at the Bat-  Ernest Lawrence Thayer

CIA 2=50 

CIA 3= 20 

ESE= 50 marks

Course Description:  “Latitudes 1”  A1/A2 guides the learner in a process of acquisition.  This method leads naturally to communicate and to carry out tasks in French. Learning language skills goes hand in hand with discovering the socio-cultural realities specific to France and the Francophonie.

Course Objectives:  “Latitudes 1”A1/A2 is composed of 4 modules of 3 units. Each module has a general objective and more specific to define the linguistic knowledge with the help of which the learners will implement various skills such as to understand, to speak, to interact and to write. 

Introducing one self,Greeting each other ,introducing others in french

Getting acquainted with people

o    Introducing oneself

o    Excusing oneself

o   Asking someone to introduce himself/herself

o    Introducing someone

o   Expressing one’s tastes

o   Speaking about one’s plans

·       Tu veux bien                                                                              

o   Asking  someone to do something

o   Asking politely

o   speaking about past actions

2.French websites like Duolingo, Bonjour de France, Fluent U French, Learn French Lab, Point du FLE etc

The detailed text book “kalyatree kavitayen” edited by Dr. B. Vijay Kumar is an anthology of modern poems written by representative poets of Hindi Literature. The poems reflect on the social, environmental, cultural and political issues which are prevalent in our society. Indianbusiness menare also part of the syllabus.  Since translation is a significant area in language and literature, emphasis is being given on theory as well as practice aspects of it in the syllabus. Language skills can be improved by giving focus on technical terminology.

The primary objective of offering Hindi as a language at undergraduate level is to enable the students to know about the richness of the language and its literary traditions.  Hindi, as our national language plays an important role in developing national integrity, sense of pride and fundamental unity.

10 Morden and Contemporary Poets & Poerty 

4 select Indian business men- Azim Premji, Mukesh Ambani, N. R. Narayana Murthy, Lakshmi Mittal                                       

English to Hindi translation practice

Select 50 term

                                                                            edited by: Dr. B. Vijay Kumar

                                                              Arunodaya prakashan, New Delhi.

2. Saral Subodh Hindi Vyakaran,              By: Motilal Chaturvedi. Vinod, pustakmandir, Agra-2

3. AnuvadEvam Sanchar –                          Dr.PooranchandTandon,Rajpal and Son’s

4. AnuvadVignan                                       By:Bholanath Tiwari

5. Anuvad Kala                                           By: N.E VishwanathIyer

I Sem –B. Com

Course Code-HIN182-1

Paper I – Hindi

Max. Time: 2 Hrs                                                                                              Max. Marks: 50

End-Semester Examination  

I Sem –B. Com

Course Code-HIN182-1

Paper I – Hindi

Max. Time: 2Hrs                                                                                Max. Marks: 50

The course will enable students to learn and understand about the role and responsibilities of finance manager, finance function, management of finance, types of finance, cost of capital and financial information to management. The course develops an understanding among the students towards investment, financing, and dividend decision related to financial management. The course will help the students in solving the real-life optimal capital structure and working capital requirements of the company. The students will also be able to perform decision making with respect to financial activities of the entity. 

Meaning, evolution of financial management, finance function, importance of financial management, scope of financial management, objectives of Financial Management, Conflict in profit versus value maximizing principle, role of finance executive, Financial Distress and Insolvency, relationship of financial management with related disciplines

Financial Needs and Sources of Finance, Classification of financial sources; equity share capital, preference share capital, retained earnings, debentures/ bonds, loans from financial institutions, short term sources of finance, other sources of financing; seed capital assistance, internal cash accrual, unsecured loans, deferred payment guarantee etc.

International Financing ,Venture capital Financing; meaning, features and methods, Debt Securitization, Lease Financing- Types.

Meaning, importance, cost of debt, cost of preference shares, cost of equity, cost of retained earnings, combination of cost and weight of each source of capital; weighted average cost of capital.

Long term and short term investment decisions, capital budgeting; importance, procedure - Factors Determining Capital Budgeting, Steps in Capital Budgeting, Methods of capital budgeting , payback period: Meaning, Advantages & Disadvantages, It’s Applicability (Problems), Accounting rate of return, Meaning, Advantages & Disadvantages , It’s Applicability (Problems) , Net present value & profitability index, Meaning, Advantages & Disadvantages , It’s Applicability (Problems) ,  Internal rate of return - Meaning, Advantages & Disadvantages, It’s Applicability (Problems), Problems in capital budgeting.

Capital structure theories; Net income approach, traditional approach, net operating income approach, modilgiliani – miller approach, trade- off theory, pecking order theory.

Designing of optimal capital structure; EBIT, EPS and MPS analysis.

Introduction, Meaning, Analysis of Leverage; Business and financial risk, types of leverages; operating, financial and combined leverages.

Meaning of dividend, forms of dividend, significance of dividend policy, relationship between retained earnings and growth, determinants of dividend decisions, Theories of Dividend; Irrelevance theory and relevance theory, stock splits.

Internal Meaning - concept of working capital, need for working capital - types of working capital - Factors affecting working capital - adequacy of working capital - Sources of Working Capital, Management of working capital –Principles of Working Capital - working capital cycle - working capital estimation and calculation.

Practical Problems on Inventory, Debtor, Cash management.

Direct tax is a tax which is directly paid by a taxpayer to the tax authority. Income tax is a very prominent example of direct tax. It is paid by taxpayers on their income. In this course special focus is given on Income Tax Laws and Practices in India. Understanding of income tax laws and practices is very essential for an individual because of it is a major outflow of income of an individual or business entity. Due to the impact of income tax law on largest part of the society, there is also a huge employment opportunities in this field. This course has been designed to provide the working knowledge of computation of income tax liability of an assessee as well as to filing the income tax return to the tax authority.  

Sources of Income Tax Law and Practices- Income Tax Act 1961, Finance Act, Income Tax Rules, Circulars and Notifications, Court Decisions, Basic Concepts- Income, Person, Assessee, Previous Year, Assessment Year, Residential Status, Heads of Income, Clubbing of Income, Set off and carry forward of losses, Gross total income, Deductions, Taxable Income, Advance Tax, Tax Deducted at Source, Tax Rate and Surcharge, Levy of Tax, Difference between Tax Planning, Tax Avoidance, Tax Evasion and Tax Management

Determination of residential status of an Individual, HUF, Firm, AOP, BOI, Company, Local Authority and other Artificial Juridical Persons, Scope of total income in the hands of different kind of persons, Practical questions

Definition of Salary, Essential facts to know about salary income – Employer and Employee Relationship, Full time or part time employment, Forgoing of Salary, Surrender of Salary, Tax Free Salary, Place of Accrual of Salary, Basis of charge of salary income, Advance Salary, Arrears of Salary, Allowances – Fully Taxable, Partially Taxable and Fully Exempted Allowances, Perquisites – Taxable in the case of all employees, Taxable only in the hand of specified employees and Tax free perquisites (simple problem on computation of perquisites can be asked in exam) , Profit in lieu of Salary, Concept of Provident Fund, Computation of Taxable Leave Salary, Gratuity, Pension, Compensation for Retrenchment, Compensation For Voluntary Retirement, Practical questions 

Basis of charge, Definition of House Property, Property income not charged to tax, Computation of Gross Annual Value and Net Annual Value, Deductions under section 24, Computation of taxable house property income – Let Out and Self Occupied Property, Taxability of Unrealized Rent and Arrears of Rent, Practical questions

Basis of charge, Difference between Business, Profession and Vocation, Basic principles for arriving at business income, Allowable and disallowable expenses, Specific Deductions under sections 32, 33AB, 35,35CCA, 35CCC, 35D, 36(1), 36(1)(ii), 36(1)(iii), 36(1)(iv), 36(1)(iva), 36(1)(v), 36(1)(va), 36(1)(vi), 36(1)(vii), 37(2B), General Deductions, Specific Disallowances under sections 40, 40A and 43B, Compulsory Maintenance of Books of Accounts u/s 44AA,  Compulsory Audit of Books of Accounts u/s 44AB, Computation of Income on estimated basis under sections 44AD, 44ADA and 44AE, Deemed Profits u/s 41, Practical questions

Basis of charge, Definition of Capital Assets, Classification of capital assets, Meaning of Capital Gain, Classification of capital gain, Fully Exempted Capital Gain, Computation of Capital Gain, Computation of Capital Gain in Special Cases – Transfer of capital assets acquired under section 49(1), Capital Assets acquired by the current owner or previous owner before April 1, 2001, Transfer of Depreciable Assets, Conversion of Capital Assets into stock in trade, Exemption of Capital Gain in Certain Cases -  Sections  54, 54B, 54EC and 54F, Practical questions

Basis of charge, Examples of Income from Other Sources, Specific Incomes - Dividend Income, Income from Lotteries, Crossword Puzzles, Horse Races and Card Games,  Income from composite letting of Building, Machinery, Plant or Furniture, Money or Property received without consideration, Permissible Deductions from Income from Other Sources, Practical questions

Deductions under sections 80C, 80CCC, 80CCD(1), 80CCD, 80D, 80DD, 80DDB, 80E, 80EE, 80G and 80U, Clubbing of Income, Set Off and Carry Forward of Losses, Computation of total taxable income and e-filling of income tax return.

The course is aimed at providing knowledge and understanding to the students about the key concepts of enterprise IT enabled systems and their design. The course also enables the students to comprehend the managerial implications of the enterprise information systems which are a vital part of the functioning of professionally managed organizations.

Introduction to Enterprise Business Processes, Benefits, Risks and Controls.       Diagrammatic representation of business processes using Flowcharts.

Risks and controls for specific business processes: Procure to pay (P2P), Order to Cash, Inventory Cycle, Hire to Retire, Supply Chain Management, Fixed As- sets etc.

Applicable regulatory and compliance requirements including computer related offences, privacy, cyber-crime, Sensitive Personal Data Information of Information Technology Act, 2000

Integrated (ERP) and non-integrated systems with related risks and controls. Business process modules and their integration with Financial and Accounting systems. Reporting Systems and MIS, Data Analytics and Business Intelligence.

Business Reporting and fundamentals of XBRL (eXtensible Business Reporting Language).  Applicable regulatory and compliance requirements.

Components of Automated Information Systems: Application Systems, Data- base.  Network and Operating System with related risks and controls. Mapping of Organization structure with segregation of duties in Information Systems

Components and Architecture of E-Commerce and M-Commerce with related risks and controls. Business process flow with its related risks and controls. Applicable regulatory and compliance requirements. Emerging technologies with its related risks and controls.

Components and Architecture of CBS and related risks and controls. Core modules of banking and  Business process flow and its related risks and controls. Reporting Systems and MIS, Data Analytics and Business Intelligence. Applicable regulatory and compliance requirements.

C.S.V Murthy “ E-Commerce” , Himalaya Publishing House (2018)

Study Material for CA Intermediate Examination issued by ICAI, New Delhi

The course helps to acquire the understanding about the purpose of accounting standards in preparation and presentation of financial statements and Process of formulation of Accounting Standards. The course introduces the system of accounting adopted in relation to a partnership firm. It focuses on the accounting for all types of transactions that are unique to a partnership, including the contribution of funds to a partnership, capital accounts, the allocation of profits and losses to partners, the admission of a new partner into a partnership, and the liquidation of a partnership.

Definition and purpose of accounting standards, Process of formulation of Accounting Standards including Ind AS (IFRS converged standards) and IFRSs; convergence vs adoption. Components of accounting standards and Challenges in implementing accounting standards. Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards)

Introduction of Partnership: Characteristics/ Features of Partnership, Advantages of Partnership Firm, Disadvantages of Partnership Firm, Suitability of Partnership Firm

Calculation of new profit-sharing ratio among the present partners of the firm, accounting treatment of the goodwill, accounting treatment for the revaluation of assets and liabilities of the firm, Distribution of accumulated profits and reserves of the firm, The capital adjustment on the basis of new profit-sharing ratios of the firm.

Calculation of new profit-sharing ratio among the present partners of the firm, Revaluation of Assets and Liabilities, Disposal of accumulated profit and loss, accounting treatment of the goodwill, calculation of the amount to be paid to the retiring partner, and paying him off.

Modes of dissolution, settlement of accounts, Firm debts vs. Private debts, dissolution of partnership vs. dissolution of firm, accounting treatment of goodwill, unrecorded assets and liabilities, revaluation & realization account. 

Meaning and objectives; journal entries, ledger accounts to close the books of amalgamating firms, accounting treatment of assets and liabilities not taken over by the new firm, treatment of goodwill, opening entries in the books of the new firm, Balance sheet of the new firm.

Definition and introduction to Limited Liability Partnerships (LLPs), Formation and registration process of LLPs, Advantages and disadvantages of LLPs, Difference between LLPs and traditional partnerships, LLP taxation and accounting requirements, Limited Liability Partnership Act, 2008, Comparison of LLPs with other business structures such as companies and sole proprietorship, Liability of LLP partners Dissolution of LLPs.

2.       Arulanandam M.A., & Raman K. S. (2022). Advanced Accountancy. Himalaya Publishing House, Mumbai.

3.       Study Material of CA Intermediate of Institute of Chartered Accountants of India.

The course provides knowledge of the concept of a Company and a basic understanding of the provisions of the Companies Act, 2013 regarding Incorporation, Share Capital, & Borrowings. The course includes the legal procedures to be complied for the purpose of incorporation of a company and maintenance of Books of Accounts and Preparation of Financial Statements.

Meaning, Nature, Features of a Company; Key Concepts and Definitions as per Companies Act, 2013. 

Incorporation of a Company, Incorporation of a One Person Company, Formation of Companies with Charitable Objects, Effects of Registration, Pre-incorporation contracts.

Memorandum of Association – Meaning, Purpose, Contents, Doctrine of Ultra Vires, Alteration of Memorandum of Association.

Articles of Association – Meaning Purpose, Content. Alteration of Articles of Association.

Meaning and Kinds of Shares, Issue of shares/securities at premium/ discount, Issue of shares with Differential Voting Rights Issue and Redemption of Preference Shares.

Further issue of shares – Rights issue, Bonus Shares, Preferential issue by existing companies, Issue of Sweat Equity Shares.

Meaning of Prospectus, Red Herring and Shelf  Prospectus, Book Building Procedure, Procedure of issue of Prospectus, Liability for Untrue Statements in Prospectus.

Calls and Forfeiture of Shares , Reissue of Forfeited Shares, Surrender of shares. Power of company to purchase its own securities (buy-back of securities) and conditions for buy-back.

Debentures – Meaning and Issue and Redemption of Debentures, Debenture trust deed.

Overview of Company Deposits and Bonds.

Declaration and Payment of Dividend; Unpaid Dividend Unclaimed Dividend,  Investor Education

and Protection Fund.

Books of Accounts to be maintained by a Company, Financial Statement (Sec 128 & 129). Filing of Financial Statement with Registrar.

Board’s Report. National Financial Reporting Authority,

Types of Company Meetings, Procedure for convening a General Meeting, Board Meeting, Minutes of the meetings, Company Resolutions

• To expose learners to a variety of texts to interact with
• To help learners classify ideologies and be able to express the same
• To expose learners to visual texts and its reading formulas
• To help learners develop a taste to appreciate works of literature through the organization of language
• To help develop critical thinking
• To help learners appreciate literature and the language nuances that enhances its literary values

• To help learners understand the relationship between the world around them and the text/literature
• To help learners negotiate with content and infer meaning contextually
• To help learners understand logical sequencing of content and process information

·         To help improve their communication skills for larger academic purposes and vocational purposes

·         To enable learners to learn the contextual use of words and the generic meaning

·         To enable learners to listen to audio content and infer contextual meaning

·         To enable learners to be able to speak for various purposes and occasions using context specific language and expressions

·         To enable learners to develop the ability to write for various purposes using suitable and precise language.

Witches’ Loaves

O Henry

Presentation skills

In the Height of Fashion-Henry Lawson

Report writing

The Story of Mumbai Dabbawalas- ShivaniPandita

Resume Writing

Interview skills and CV writing

If

By Rudyard Kipling

Who were the Shudras?

By Dr Ambedkar

Developing arguments- debating

Developing arguments- debating

Dhauli

By JayantaMahapatra

email writing

An Occurrence at Owl Creek Bridge by Ambrose Bierce

Truth in the time of Social Media' by Girish Balachandran

MSE-50

CIA3- 20

ESE- 50

Course Description: “Latitudes 1” A1/A2guides the learner in an acquisition process. This method leads naturally to communicate and to carry out tasks in French. Learning language skills goes hand in hand with discovering the socio-cultural realities specific to France and the Francophonie.

Course Objectives:“Latitudes 1” A1/A2 is composed of 4 modules of 3 unites. Each module has a general objective and more specific to define the linguistic knowledge with the help of which the learners will implement various skills such as to understand, to speak, to interact and to write. 

Revision of verbs Conjugations, spoken practice   

o   Expressing one’s positive and negative point of view                 

o   finding out rates

o   asking about quantity

expressing quantity

·       On se voit quand ?                                                                      6 hrs

o   proposing, accepting, refusing an invitation

o   Indicate the date

o   Fixing an appointment

o   asking and specifying time

o    expressing an obligation or refusing , advising.

·       C’est ou?                                                                                       

o   Asking and specifying a direction

o   Preposition

French websites like Duolingo, Bonjour de France, Fluent U French, Learn French Lab, Point du FLE, etc.

The text book “Samakaleen KahaniSanchay” is a story collection edited by Dr.Sebastian K A & Dr. Deepak Kumar Gond, published by Rajpal and sons. New Delhi.  In this semester, film studies have been offered. To emphasize on Functional Hindi, social media writing and advertisement creation also are included in the syllabus.

The primary objective of offering Hindi as a language at undergraduate level is to enable the students to know about the richness of the language and its literary traditions.  Hindi, as our national language plays an important role in developing national integrity, sense of pride and fundamental unity.

The text book “Samakaleen KahaniSanchay” is a story collection edited by Dr.Sebastian K A & Dr. Deepak Kumar Gond, published by Rajpal and sons. New Delhi.

Film Appreciation                 

1.Chhichhore

2.Newton 

3. Neerja

4.Three idiots                                                                                                                                                                                 

Advertisement creation  is introdueced under skill development

Written posts, Blogs, Testimonials and Reviews, Announcements, Images, Videos,  

Story Collection                                                         ‘’Samakaleen Kahani Sanchay”

                                                             Edited by: Dr.Sebastian K A & Dr. Deepak Kumar Gond 

    Pub.by                                                        Rajpal and Sons, Kashmiri Gate, New Delhi-6.

2.     Creative writing                                  By: John Singleton

3.     Adhunik Hindi Nibandh                    By: BhuvaneshwarichandranSaksena.

4.     Cambridge introduction to                 By: Morley, Davi

II Semester –B. Com

Course Code-HIN282-2

Paper II – Hindi

Max. Time: 2 Hrs                                                                    Max. Marks: 50

End-Semester Examination

II Semester –B. Com

Course Code-HIN282-2

Paper II – Hindi

Max. Time: 2 Hrs                                                                                Max. Marks: 50