Anne*ure !

9e course outline Course Title: Advanced Accounting Course Objectives:

Course Outline
B.Com (Annual system): Part II, Paper VI

Preparation of financial statements of companies in accordance it! statutory re"uirements of Companies Act and International Accounting #tandards (IA#) To deal it! $usiness com$inations of t o or more $usiness entities. It involves preparation of financial statements for group of underta%ings, for pu$lication in accordance it! International &inancial 'eporting #tandards (I&'#) To deal it! accounting issues of amalgamation, a$sorption and reconstruction. Application and selection of accounting tec!ni"ues and procedures to specific circumstances li%e leases, $ranc!es, departmental stores, consignment, (oint venture and construction contracts. Course Contents: Topic Old Course Outline Business Com$inations I&'#)* Types of Business Com$inations Amalgamation, A$sorption, +i"uidation and 'econstruction Consolidated &inancial #tatements. , IA#,-. ./plain t!e conditions re"uired for an underta%ing to $e a su$sidiary or an associate of a group. ./plain and apply t!e rule for t!e e/clusion of su$sidiaries from group. Prepare Consolidated Income #tatement and Balance #!eet of underta%ings. Treatment in Consolidated &inancial #tatements of 0inority interest, Pre and Post ac"uisition reserves, good ill, fair value ad(ustments, intra group transactions and mid year ac"uisitions. Preparation of final accounts under Companies 1rdinance 2345 Companies 1rdinance 2345, &ourt! #c!edule. 6eneral, Trading Account, Profit and loss Account, Profit and loss appropriation account, Balance #!eet and treatment of certain items in preparing Companies &inancial #tatements li%e dividends, contingencies and provisions, e/cise duty and sales ta/, long term loans and current maturity, c!anges in accounting policies, prior year ad(ustments(including deferred ta/ation), or%ers profit participation fund, or%er7s elfare fund, $an% margins and government grants. 8irector and 0anager remuneration, 8ivisi$le profits, transfers to reserves, 8epreciation, Topic New/Amended Course Outline Business Combinations Amalgamation, A$sorption and 'econstruction. Consolidated Financial Statements, AS!"# Prepare Consolidated Income #tatement and Balance #!eet of underta%ings. Treatment in Consolidated &inancial #tatements of 0inority interest, Pre and Post ac"uisition reserves, good ill, dividends, $onus s!ares, intra group transactions, preference s!ares, de$entures and mid year ac"uisitions.

$reparation o% %inal accounts under Companies Ordinance &'() Companies 1rdinance 2345, &ourt! #c!edule. 6eneral, Trading Account, Profit and loss Account, Profit and loss appropriation account, Balance #!eet and treatment of certain items in preparing Companies &inancial #tatements li%e dividends, reserves, e/cise duty and sales ta/, long term loans and current maturity, issue of s!ares, allo ances for $ad de$ts, rectification of errors, or%ers profit participation fund, or%er7s elfare fund, $an% margins and guarantees.

:npaid dividends, Capital profits and Bonus s!ares Branc! Accounting Types of Branc!es, 8e$tor #ystem, #toc% and 8e$tor system, #ale of goods a$ove and $elo invoice price, &inal account system, !ole sale and retail profit at $ranc!, !ead office e/penses c!argea$le at $ranc!, 8epreciation on $ranc! fi/ed assets, inter $ranc! transfers and incorporation of $ranc! assets and lia$ilities. 8epartmental Accounting Advantages of departmental accounts. 8epartmental accounts !en separate set of $oo%s are maintained and !en all departments are %ept toget!er. Allocation of departmental e/penses. 8epartmental accounts Vs Branc! Accounts Inter departmental transfers. Cost $ased transfer price, mar%et $ased transfer price, dual pricing. ;oint Venture and consignment &eatures of a ;oint Venture, met!ods of maintaining accounts, a$normal and normal losses Valuation of unsold stoc% and conversion of consignment into (oint venture. .ntries and accounts in t!e $oo%s of consignor and consignee. Cost price met!od and invoice price met!od Advance made $y consignee. Accounting for +eases IA#)2- and Instalment sales Basic lease accounting issues and procedures, Accounting for finance lease in t!e $oo%s of lessor and lessee including financial statement disclosures, Accounting for operating lease, Bargain purc!ase option, $argain rene al options, residual value (guaranteed and un guaranteed), depreciation, initial direct costs. #ales and lease $ac%, su$ leases) $ac% to $ac% leases. Instalment #ales Accounting for Construction Contracts and IA# 22 Basic concepts and rules Contract revenues and costs Profit and loss recognition

Branc+ Accountin, Types of Branc!es, 8e$tor #ystem, #toc% and 8e$tor system, #ale of goods a$ove and $elo invoice price, &inal account system, !ole sale and retail profit at $ranc!.

-epartmental Accountin, Advantages of departmental accounts. 8epartmental accounts !en separate set of $oo%s are maintained and !en all departments are %ept toget!er. Allocation of departmental e/penses. Inter departmental transfers. Cost $ased transfer price, mar%et $ased transfer price.

.oint /enture and consi,nment &eatures of a ;oint Venture, met!ods of maintaining accounts, a$normal and normal losses Valuation of unsold stoc%. Cost price met!od and invoice price met!od Advance made $y consignee.

Accountin, %or 0eases AS1&" Basic lease accounting issues and procedures, Accounting for finance lease in t!e $oo%s of lessor and lessee including financial statement disclosures, Accounting for operating lease, Bargain purc!ase option, residual value (guaranteed and un guaranteed), depreciation, initial direct costs.

Accountin, %or Construction Contracts and AS1&& Basic concepts and rules Contract revenues and costs

Percentage completion met!od) cost to cost met!od Accounting entries and financial statement disclosures <or% certified and uncertified

2ecommended Te*ts 2. ,. *. 5. A. 0u%!er(ee A. =anif, 0., 0odern Accountancy, Volume)I )II. ,98 .dition. ;aved =. >u$eri , ?Company Accounts, 200 7, Petiwala Book Depot. Page 02-234. ;aved = >u$eri , Accounting for +eases, 200 7, Petiwala Book Depot. Page !370. ;aved = >u$eri , Accounting for Construction Contracts@, 200 7, Petiwala Book Depot. Page !- 32.. ;aved = >u$eri , Consoli"ate" #inancial $tatements, 200 7, Petiwala Book Depot. Page 0 - 00.

Profit and loss recognition Percentage completion met!od) cost to cost met!od Accounting entries and financial statement disclosures <or% certified and uncertified 2ecommended Te*ts E. ;aved =. >u$eri , ?A"%ance" Accounting&, 200', Petiwala Book Depot. -. 0u%!er(ee A. =anif, ?0odern Accountancy@, Volume I)II. ,98 .dition. Su,,ested 2eadin,s 5. 6upta, '.+. B # amy, 0. 'ad!a, ?A"%ance" Accounting&, #ultan C!and B #ons A. #!u%la 0.C B 6re al, T. # , ?A"%ance" Accounts& Volume 2 and ,, 2At! .dition. #ultan C!and B #ons. E. International Accounting #tandards Committee &oundation (IA#C&) ,CCA, International &inancial 'eporting #tandards (I&'#s), +ondon :nited Dingdom.

Su,,ested 2eadin,s 2. 6upta, '.+. B # amy, 0. 'ad!a, ?A"%ance" Accounting&, #ultan C!and B #ons ,. #!u%la 0.C B 6re al, T. # , ?A"%ance" Accounts& Volume 2 and ,, 2At! .dition. #ultan C!and B #ons. *. International Accounting #tandards Committee &oundation (IA#C&) ,CCA, International &inancial 'eporting #tandards (I&'#s), +ondon :nited Dingdom.

Course Outline
Course Title: <riting #%ills Course Contents: Topic Old Course Outline <riting as a process: #trategies for generating ideas, #trategies for planning, #trategies for drafting, #trategies for developing, #trategies for revising and editing Paragrap! #%ills: Introducing a paragrap!: 1rganiFation of a paragrap!, Topic sentences, Controlling idea, #upporting sentences and details, Connecting sentences Concluding sentences, #electing a title 'evising a paragrap!: &irst stage draft (for description) &irst stage draft (for narration ) &irst stage draft (for e/position) #econd stage drafts: all patterns of development .diting: .diting revie , .diting pro$lems for all patterns of development Proofreading: =o to proofread and prepare your final manuscript .ssays: .ssay form, Introductory paragrap!s, T!esis sentence, 8eveloping $ody paragrap!s, Concluding paragrap!s =o to rite academic essay Types of riting: 9arrative , 8escriptive, ./pository, Persuasive, Argumentative Analytical, Comparing and contrasting, ./plaining cause and effect, Ta%ing a stand, Proposing a solution, .valuation Personal +etters: +etters of : Invitation, 'egrets, 'outines 1fficial <riting: ;oining reports, +eaving reports, 9otifications, 0eeting notices 0inutes of meeting Business +etters: #alesGpersuasive letters, Bad ne s messages, 6ood ne s message Topic New/Amended Course Outline <riting as a process: #trategies for generating ideas, #trategies for planning, #trategies for drafting, #trategies for developing, #trategies for revising and editing Paragrap! #%ills: Introducing a paragrap!: 1rganiFation of a paragrap!, Topic sentences, Controlling idea, #upporting sentences and details, Connecting sentences Concluding sentences, #electing a title 'evising a paragrap!: &irst stage draft (for description) &irst stage draft (for narration ) &irst stage draft (for e/position) #econd stage drafts: all patterns of development .diting: .diting revie , .diting pro$lems for all patterns of development Proofreading:=o to proofread and prepare your final manuscript .ssays: .ssay form, Introductory paragrap!s, T!esis sentence, 8eveloping $ody paragrap!s, Concluding paragrap!s B.Com (Annual system): Part II, Paper II

Personal +etters: +etters of : Invitation, 'egrets, 'outines 1fficial <riting: ;oining reports, 'eliving reports, 9otifications, 0eeting notices 0inutes of meeting Business +etters: #alesGpersuasive letters, Bad ne s messages, 6ood ne s message

0emos, 'eports #entence #%ills Punctuation #entence #%ills

2ecommended Te*t: 2. Brannan, B. ,(,CC*), A ()ite)s (o)ks*op+ C)a,ting pa)ag)ap*, -uil"ing essays, 9e Hor%, 0c6ra =ill ,. <ong ,(,CC,), Pa)ag)ap* .ssentials+ A w)iting gui"e, Boston, =oug!ton 0ifflin *. Bovee, C.+. et.al ,(,CC,), Business Communication /o"ay, India, Pearson .ducation 5. 0aimon, .. P. B PeritF, ;. = ,(,CC*), A ()ite)s 0esou)ce+ A *an"-ook ,o) w)iting an" )esea)c*, 9H, 0c6ra =ill A. Dennedy, I. ;., Dennedy, 0. 8. B =olladay, #. A ,(2333), T!e Be",o)" 1ui"e ,o) College ()ite), Bedford, #t. 0artin7s E. Burton, #. =. ,(,CCC), 2aste)ing P)actical ()iting, 9B&

Course Outline
Course Title: &unctional .nglis! B. Com (Annual system), Part I, Paper III Course Objectives: T!e command over ritten and spo%en .nglis! is no considered a necessity for t!e $usiness graduates. It e"uips t!em it! necessary s%ills and aptitude to deal successfully it! t!e comple/ and c!allenging situations, arising out of inter)personal, and organiFational dealings. T!is su$(ect inevita$ly demands a systematic and compre!ensive study of t!e related topics. T!e main o$(ectives of t!is course are: 2. To provide a sound $ase in t!e .nglis! grammar and composition. ,. To ma%e a are of t!e fundamental rules and s%ills for effective oral and ritten communication in .nglis!. *. To develop proficiency in t!e art of effective communication Course Contents: Part 2(#emantics): Antonyms, #ynonyms, =omonyms J one ord su$stitution Part , (#ynta/): Traditional 6rammar a) Parts of #peec!: 0a(or ord classes $) &urt!er classifications (regular, counta$leK uncounta$leK singularK plural), c) Pronouns d) Ver$s e) Ad(ectives f) Adver$s g) 0inor ord classes: Preposition, !) Con(unctions i) Inter(ections, Au/iliary ver$s an 8eterminers () Dinds of ver$s: finite and non finite Part * (#ynta/) 0odern 6rammar J %) #entence #tructure: l) Types of sentences $ased on function m) 0ood n) Transformation, Inversion of sentences o) Analysis of Comple/ sentences p) #u$(ect, Predicate, Complements, direct B indirect o$(ects ") P!rases r) #yntactical rules (su$(ect B ver$ agreement) s) #ynt!esis of sentences Clauses J types and functions Topics Part 2(#emantics): Antonyms, #ynonyms, =omonyms J one ord su$stitution Part , (#ynta/): Traditional 6rammar o Parts of #peec!: 0a(or ord classes o &urt!er classifications (regular, counta$leK uncounta$leK singularK plural), o Pronouns o Ver$s o Ad(ectives o Adver$s o 0inor ord classes: Preposition, o Con(unctions o Inter(ections, Au/iliary ver$s an 8eterminers o Dinds of ver$s: finite and non finite Part * (#ynta/) 0odern 6rammar J t) #entence #tructure: u) Types of sentences $ased on function v) 0ood ) Transformation, Inversion of sentences /) Analysis of Comple/ sentences y) #u$(ect, Predicate, Complements, direct B indirect o$(ects F) P!rases aa) #yntactical rules (su$(ect B ver$ agreement) $$) #ynt!esis of sentences Clauses J types and functions

Part 5 (synta/): Tense and voice o #tructure of tenses o &unction, Conversion into negative and interrogative. o Active and Passive voice and usage Punctuation Part A (9arration): o 8irect and Indirect speec! o 'ules of conversion Part E (#tructural ords): )Articles and usage Part - (8iscourse): Composition and compre!ension 2. Precis <riting ,. .ssay <riting 2ecommended Te*ts :

Part 5 (synta/): Tense and voice a) #tructure of tenses $) &unction, Conversion into negative and interrogative. c) Active and Passive voice and usage Punctuation Part A (9arration): d) 8irect and Indirect speec! e) 'ules of conversion Part E (#tructural ords): )Articles and usage Part - (8iscourse): Composition and compre!ension Precis <riting

2) .ast ood, ; (,CCA) 1/ford Practice 6rammar. :D: 1/ford. ,) 0artin B <ren (,CC-) 3ig* $c*ool, .nglis* 1)amma) 4 Composition. 9e 8el!i: # C!and B Company +imited. *)0artinet B T!omson (233,) A p)actical .nglis* 1)amma). :D: 1/ford. 5)# an, 0 (,CCA) P)actical .nglis* 5sage. :D: 1/ford :niversity Press. A)#!a!, #ayyid (,CCE) .6plo)ing t*e wo)l" o, .nglis*. +a!ore: Ilmi Dita$ D!ana.

Course Outline
Course Title: Business Psyc!ology B.Com (Annual #ystem): Part I, Paper VIII Course Objectives *. To e"uip t!e student it! latest tec!ni"ues of psyc!ology 5. To introduce t!e $asic psyc!ological aspects to t!e students A. To evaluate ne claims a$out psyc!ology $y %no ing psyc!ological facts and standards for scientific evidence Topic Psyc!ologists at <or%: #u$fields of Psyc!ology <or%ing at Psyc!ology ./ploring 8iversity Becoming an Informed Consumer of Psyc!ology

Psyc!ologists at <or%: #u$fields of Psyc!ology <or%ing at Psyc!ology ./ploring 8iversity Becoming an Informed Consumer of Psyc!ology

9eurons: T!e Basic .lements of Be!aviour : 9eurons: T!e Basic .lements of Be!aviour : T!e #tructure of t!e 9euron T!e #tructure of t!e 9euron =o 9eurons &ire =o 9eurons &ire <!ere 9eurons 0eet: Bridging t!e 6ap <!ere 9eurons 0eet: Bridging t!e 6ap 9eurotransmitters: 0ultitalented C!emical 9eurotransmitters: 0ultitalented C!emical Couriers Couriers T!e 9ervous #ystem T!e 9ervous #ystem Central and Perip!eral 9ervous #ystems Central and Perip!eral 9ervous #ystems T!e .volutionary &oundations of t!e T!e .volutionary &oundations of t!e 9ervous 9ervous #ystem #ystem Be!avioural 6enetics Be!avioural 6enetics T!e Brain : #tudying t!e BrainLs #tructure and &unctions: #pying on t!e Brain #ensing t!e <orld Around :s: Illuminating t!e #tructure of t!e .ye Colour Vision and Colour Blindness =earing and t!e 1t!er #enses: #ensing #ound Applying Psyc!ology in t!e ,2st Century #mell and Taste T!e #%in #enses T!e Brain : #tudying t!e BrainLs #tructure and &unctions: #pying on t!e Brain #ensing t!e <orld Around :s: Illuminating t!e #tructure of t!e .ye Colour Vision and Colour Blindness =earing and t!e 1t!er #enses: #ensing #ound Applying Psyc!ology in t!e ,2st Century #mell and Taste T!e #%in #enses

Perceptual 1rganiFation : T!e 6estalt +a s of 1rganiFation &eature Analysis Top)8o n and Bottom):p Processing Perceptual Constancy 8ept! and 0otion Perception, perceptual illusions and su$liminal perception #TAT.# 1& C19#CI1:#9.## : #leep and 8reams: T!e #tages of #leep T!e &unction and 0eaning of 8reaming #leep 8istur$ances Circadian '!yt!ms 8aydreams Becoming an Informed Consumer of Psyc!ology =ypnosis and 0editation 8rug :se: T!e =ig!s and +o s of Consciousness +.A'9I96: Classical Conditioning 1perant Conditioning Cognitive)#ocial Approac!es to +earning 0.01'H: .ncoding, #torage, and 'etrieval of 0emory 'ecalling +ong)Term 0emories &orgetting: <!en 0emory &ails

Perceptual 1rganiFation : T!e 6estalt +a s of 1rganiFation &eature Analysis Top)8o n and Bottom):p Processing Perceptual Constancy 8ept! and 0otion Perception, perceptual illusions and su$liminal perception #TAT.# 1& C19#CI1:#9.## : #leep and 8reams: T!e #tages of #leep T!e &unction and 0eaning of 8reaming #leep 8istur$ances Circadian '!yt!ms 8aydreams Becoming an Informed Consumer of Psyc!ology =ypnosis and 0editation 8rug :se: T!e =ig!s and +o s of Consciousness +.A'9I96: Classical Conditioning 1perant Conditioning Cognitive)#ocial Approac!es to +earning 0.01'H: .ncoding, #torage, and 'etrieval of 0emory 'ecalling +ong)Term 0emories &orgetting: <!en 0emory &ails

C169ITI19 A98 +A96:A6. : T!in%ing and 'easoning Pro$lem #olving +anguage I9T.++I6.9C.: <!at Is IntelligenceM Variations in Intellectual A$ility 01TIVATI19 A98 .01TI19: ./plaining 0otivation =uman 9eeds and 0otivation: .at, 8rin%, and Be 8aring :nderstanding .motional ./periences 9onver$al Be!aviour and t!e ./pression of .motions

C169ITI19 A98 +A96:A6. : T!in%ing and 'easoning Pro$lem #olving +anguage I9T.++I6.9C.: <!at Is IntelligenceM Variations in Intellectual A$ility 01TIVATI19 A98 .01TI19: ./plaining 0otivation =uman 9eeds and 0otivation: .at, 8rin%, and Be 8aring :nderstanding .motional ./periences 9onver$al Be!aviour and t!e ./pression of .motions

8.V.+1P0.9T: 9ature and 9urture: T!e .nduring 8evelopmental Issue

8.V.+1P0.9T: 9ature and 9urture: T!e .nduring 8evelopmental Issue

P.'#19A+ITH: Psyc!odynamic Approac!es to Personality 1t!er 0a(or Approac!es to Personality: In #earc! of =uman :ni"ueness Assessing Personality: 8etermining <!at 0a%es :s #pecial

P.'#19A+ITH: Psyc!odynamic Approac!es to Personality 1t!er 0a(or Approac!es to Personality: In #earc! of =uman :ni"ueness Assessing Personality: 8etermining <!at 0a%es :s #pecial

=.A+T= P#HC=1+16H: #T'.##, C1PI96, A98 <.++)B.I96: #tress and Coping Psyc!ological Aspects of Illness and <ell) Being Promoting =ealt! and <ellness P#HC=1+16ICA+ 8I#1'8.'#: 9ormal Versus A$normal: 0a%ing t!e 8istinction T!e 0a(or Psyc!ological 8isorders Psyc!ological 8isorders in Perspective T'.AT0.9T 1& P#HC=1+16ICA+ 8I#1'8.'#: Psyc!ot!erapy Biomedical T!erapy #1CIA+ P#HC=1+16H: Attitudes and #ocial Cognition #ocial Influence Pre(udice and 8iscrimination Positive and 9egative #ocial Be!avior 2ecommended Te*t: 2. &eldman, 'o$ert #,(,CCA), :nderstanding Psyc!ology, -t! .dition. 0c6ra =ill, Boston

#1CIA+ P#HC=1+16H: Attitudes and #ocial Cognition #ocial Influence Pre(udice and 8iscrimination Positive and 9egative #ocial Be!avior