Semester Paper
No.
4.1
Forth
4.2
4.3
4.4
4.5
4.6
4.7
Title of the Paper I A Sem, End
Exam
Communication Skills in
English – II
Kannada-II
Corporate Accounting-II
Entrepreneurship
Development
Company Law and
Secretarial Practice
20
20
20
20
20
Quantitative Techniques-II 20
Environmental Studies 20
80
80
80
80
80
80
80
Total
Marks
100
100
100
100
Hours/
Week
05
04
05
05
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 liability- contingent 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 : Company Law and Secretarial Practice
MODULE 1
Company Secretary: Meaning and definition, qualifications, Procedure of appointment and dismissal of secretary, Role of a company secretary-Rights , duties and liabilities, Qualities of a good company secretary.
MODULE2
Promotion of companies and secretarial duties; nature and types of companies, Stages of company promotion and incorporation, Certificate of commencement of business-secretarial duties and procedure for incorporation of private and public limited companies and company limited by guarantee.
MODULE 3
Documents of companies ; Memorandum of Association-Articles of association-
Prospectus, duties of secretary in relation to Memorandum of Association and Articles of
Association
MODULE 4
Issue of shares ; Allotment of shares, Legal procedure for allotment of shares, Forfeiture of shares, Reissue of forfeited shares, Transfer and transmission of shares, duties of secretary in connection with issue of shares, forfeited shares and transfer of shares.
MODULE 5
Meetings; legal provisions relating to company meetings, Types of meetings, duties of secretary in connection with meetings.
Reference Books :
1.
Company Law and Secretarial Practice - S.A Sherlekar HPH
2.
Secretarial Practice : By M.C Kuchal, Vikas Publications
3.
Company Law and Secretarial Practice - N.D.Kapoor Sulthan Chand & Sons..
Company Law and Secretarial Practice -Shukla & Mahajan, Sahithya Bhavan Agra

Paper 4.6 :QUANTITATIVE TECHNIQUE - II
MODULE – 1
Regression : Meaning, Definition, uses, Methods of studying regression, Regression line,
Regression equation, deviation taken from arithmetic mean and assumed mean. Regression equation in a by variate grouped Regency, deviation taken from assumed mean ( Theory and problems).
MODULE – 2
Correlation: Meaning and Definition, Types of Correlation, Methods of Studying Correlation – scalter Diagram, Simple graph, Karl Persons Co-efficient of Correlation spearman’s rank coefficient of Correlation, Correlation of grouped by – vitiate data, probable error ( Theory and problems)
MODULE – 3
Time series ; Meaning, Definition, uses, methods of time series, secular trend, seasonal variations, cyclical variation, irregular variations, measurement of secular trend, Graphic method, semi average method, moving average method, method of least squares (Theory and problems).
MODULE – 4
Index numbers: Meaning, Definition, characteristics, problems in construction of index numbers, methods of construction of index numbers, un weighted index number, simple aggregate method, simple average of price relatives methods. Weighted index numbers,
Laspeyer’s method, paasche’s method, Fisher’s Ideal method, Time reversal text, Factor reversal text, consumer price index meaning and need, construction of a consumer price index, methods of constructing consumer price index, limitations of index numbers (Theory and problems).
MODULE – 5
Probability: Meaning, usefulness, event, samples space, matually exclusive events, exhaustive events, Independent Events, Dependent Events, Simple and Compound Events (
Theory and problems).
Reference books :
1.
S.P. Guptha- Statistical Methods
2.
S.C. Guptha- Fundamentals of Statistics
3.
Pillai and Bhagawathi-Business Statistics

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

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

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

Reference Books:

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

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