B. Com (TPP) IV Semester
Semester
Paper
No.
4.1
4.2
4.3
Forth
4.4
4.5
4.6
4.7
Title of the Paper
Communication Skills in
English – II
Kannada-II
Corporate Accounting-II
Entrepreneurship
Development
Income Tax – III
Customs Duties
Environment Studies
IA
Sem, End
Exam
Total
Marks
Hours/
Week
20
80
100
05
20
20
80
80
100
100
04
05
20
20
20
80
80
80
100
100
100
05
05
04
Paper 4.3 :CORPORATE ACCOUNTING – II
MODULE – 1
Accounts of Banking Companies- preparation of profit and loss account & balance Sheet
in accordance with the latest amendments to Banking regulation Act. Special provisions of the
Banking Regulation Act regarding disposal of non banking assets- Share capital and preference
shares- Restriction regarding payment of dividend and reserve fund- System of keeping books.
MODULE 2
Insolvency Accounts; Meaning-Preparation of statement of affairs and deficiency
accounts with special adjustments regarding loan from wife, private assets and private liabilitycontingent liabilities- unrecorded liabilities and incomplete accounts.
MODULE 3
Insurance claim Accounts- Fire claims with regard to stock on hand-fixed assets and loss
of profits-Preparation of fire claim statement.
MODULE 4
Self balancing ledgers; Meaning and advantages- Steps to introduce Self balancing
system- Preparation of different types of ledger accounts – transfer from one Ledger to another.
MODULE – 5
Valuation of good will and shares – Need for valuation – factors effecting valuation of
good will – valuation of Shares – Equity shares and preference shares.
MODULE – 6
Issue of Bonus Shares – Meaning – Sources for providing bonus issue – Journal entries –
preparation of Balance Sheet.
Reference Books :
1. Financial Accounting - by S.N.Maheshwari.
2. Financial Accounting – by Shukla & Grewal.
3. Financial Accounting – by B.S Raman.
4. Advanced Accounting – by R.L Guptha & Radhe Swamy (Vol.1 and 2)
5. Introduction to Accountancy – by T.S.Grewal.
Paper 4.4: ENTREPRENEURSHIP DEVELOPMENT
MODULE – 1.
SIGNIFICANCE OF ENTREPRENEURSHIP – ENTREPRENEUR AND
INTRAPRENEUR; concept and role – characteristics of successful entrepreneurs. Development
of entrepreneurial competencies.
MODULE – 2. ENTREPRENEURSHIP FOR THE CAREER GROWTH;
Choosing a career path – charms of becoming an entrepreneur, being own boss, taking
initiatives and personal responsibilities. Becoming independent and rewards.
MODULE – 3. CREATIVITY AND INNOVATION:
Definition of creativity and innovation – stages of creative thought – strategies to develop
Definition of creativity – Techniques of creative problem solving – stages, lateral thinking and
multi track thinking. Exercises on creativity, Types of innovation. Examples of innovative
organization.
MODULE – 4. SCHEMES AND ASSISTANCE OF SUPPORT AGENCIES:
Banks, DIC, SFC & SIDC, LIC – representatives in improving the quality of
entrepreneurs.
MODULE – 5. VISITS TO SMALL ENTERPRISES:
Process of becoming an entrepreneur and problems encountered by the entrepreneur –
interaction with entrepreneurs, presentation of the problems faced by the entrepreneurs while
starting an enterprise.
Reference books:
1. Entrepreneurship – New venture creation – by Hatt ( PHI publication).
2. Hand book of New Entrepreneurs – By P.C Jain (Oxford University publication).
3. “You Can Win” – By Shiva Khera ( Mcmillan publication)
4. Corporate Creativity – By Predeep Khandawala
Paper – 4.5 INCOME TAX – III
Module 1: Computation of taxable income and tax liability of companies and firms
Module 2: Payment of Tax deducted at source, advance tax, self assessment tax.
Module 3: Return of Income, assessment of income – procedure of assessment.
Module 4: Refund of tax, interest on refund – Appeals and Revisions.
Reference:
1. Direct taxes law and Practice by Vinod K. Singhania.
2. Direct Taxes by B B Lal
3. Direct Taxes by Mehrotra and Goel
Paper – 4.6 CUSTOMS DUTIES
Module 1: Customs – Role of customs in international trade, organization of Customs in India,
administrative authorities, their powers and duties, definitions of Assessable value, baggage, bill
of entry, dutiable goods, foreign vessel, imports manifest, prohibited goods, bill of lading,
F.O.B., CIF, Letter of Credit and kinds duties.
Module 2: Procedure for import of cargo by land, sea, air route and post, clearance procedure for
home consumption for warehousing ex-bond clearance, clearance procedure for import by post,
meaning of baggage, kinds of baggage, clearing of baggage, Baggage Rules and procedure for
general passenger and tourist.
Module 3: Export of goods, types of exports, procedure for export of cargo by land, sea, air
route and by post.
Module 4: Computation of Customs value and customs duty.
Reference:
1. Indirect Tax Laws by V.S.Datey.
2. Customs laws
Paper 4.7: ENVIRONMENTAL STUDIES
Module 1
The Multidisciplinary nature of environmental Studies.
Definition, scope, importance, need for public awareness.
Module 2: Natural Resources
Renewable and Nonrenewable resources
Natural Resources and Associated Problems
 Forest resources: Use and over exploitation, deforestation. Case studies, timber
extraction, mining, dams and their effect on forest and tribal peoples.
 Water resources: Use and over utilization of surface and ground water, floods,
drought, conflicts over water dams, benefits and problems.
 Mineral resources: Use and exploitation, environmental effects of extracting and
using mineral resources, case studies.
 Food resources: World food problems, changes caused by agricultural and over
grazing effects of modern agricultural fertilizers, pesticides problems, water
logging, salinity, case studies.
 Energy resources: Growing energy needs, renewable and nonrenewable energy
resources, use of alternative energy resources, case studies.
 Land resources: Land as resources, land degradation, man induced landslides, soil
erosion and desertification.
 Role of individual in conversation of natural resources.
 Equitable use of resources for sustainable life styles.
Module 3: Ecosystems
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Concepts of ecosystems
Structure and function of an ecosystem
Producers, consumers and decomposers
Energy flow in ecosystem
Ecological succession
Food chain, food webs and ecological pyramids
Introduction, types, characteristic features, structure and function of following
ecosystems
 Forest ecosystems
 Grassland ecosystems
 Desert ecosystem
 Aquatic ecosystem: Ponds, streams, lakes, rivers, oceans, estuaries
Module 4: Biodiversity and conservation
 Introduction – Definition, genetic, species, and ecosystem diversity.
 Biogeographical classification of India.
 Value of biodiversity: Consumptive value, productive use, social, ethical,
aesthetical and optional values.
 Biodiversity at global, national and local levels.
 India as a mega diversity nation.
 Hotspots of biodiversity.
 Threats to biodiversity: Habitat loss, poaching of wild life, man wild life conflicts.
 Endangered and endemic species of India.
 Conservation of biodiversity: In-situ and ex-situ conservation of biodiversity.
Module 5: Environmental Pollution
Definition, causes, effects, and control measures of
 Air pollution
 Water pollution
 Soil pollution
 Marine pollution
 Noise pollution
 Thermal pollution
 Nuclear pollution
 Solid waste management: causes, effects and control measures of urban and
industrial wastes
 Role of individual in preventing of pollution
 Pollution case studies
 Disaster management: floods, earthquake, cyclone, and landslides.
Module 6: Social issues and the environment
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From unsustainable to sustainable development
Urban problems related to energy
Water conservation, rain water harvesting, water shed management
Resettlement and rehabilitation of people; its problems and concerns case studies
Environmental ethics; issues and possible solutions
 Climatic change, global warming, acid rain, ozone layer depletion nuclear
accidents and holocaust, case studies
 Waste land reclamation
 Consumerism and waste products
 Environmental protection act
 Air prevention and control of pollution act
 Water prevention and control of pollution act
 Wild life act
 Forest conservation act
 Issues involved in enforcement of environmental legislation
 Public awareness
Module 7: Human population and environment
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Population growth, variation among nations
Population explosion- family welfare program
Environment and human health
Human rights
Value education
HIV/AIDS
Women and child welfare
Role of information technology in environment and human health
Case studies
Reference Books: