HINDI HONS.

/RESEARCH FYUGP RANCHI UNIVERSITY

AEC ELECTIVE COURSE (For Sem-IV)- AEC 4B:

ENGLISH ELECTIVE 2
Marks: 50 (ESE: 1.5Hrs) =50 Pass Marks: Th (ESE) = 20

(Credits: Theory-02) Theory: 30 Lectures

Course Objectives:
The course will seek to achieve the following objectives:
1. to make students use simple and acceptable English to convey their ideas in English in writing
2 to make students communicate information clearly and effectively in all kinds of environment and
contexts
3 to sensitize students to creative expression
4 to make students use the language effectively
Course Learning Outcomes:
At the end of the course students will be able to:
1 convey their ideas in English using simple and acceptable English in writing
2. develop a love for Literature
3 try their hand at creative writing
4. develop the ability to use the language correctly and effectively
Course Content:
Unit I
1. Autobiography Writing: Writing imaginary autobiography pretending to be an animal or an object
2. Dialogue Writing: Writing an imaginary conversation between two people
3. Report Writing: Reporting an event or incident
4. Process Writing: Factual description of a process
5. Appreciation of Poetry: Questions on the substance and form of a given poem
6. Book and Movie Reviews

Unit II
1. Determiners: Using suitable determiners in sentences
2. Prepositions: Using appropriate prepositions
3. Active and Passive Voice: Changing sentences from Active voice to Passive voice and vice-versa
4. Direct and Indirect Speech: Changing sentences from Direct to Indirect Speech and vice-versa
Suggested Readings:
1. Reader's Digest- How to Write and Speak Better
2. Wren and Martin- High School English Grammar and Composition
3. Gangal & Dere- Developing Writing Skills in English
4. B. N. Lal- New Style English Grammar and Composition
VALUE ADDED COURSES FYUGP RANCHI UNIVERSITY

SEMESTER - IV

VALUE ADDED COURSE-2 (VAC-2): (Credits: Theory-02)

Theory: 30 Lectures
Marks: 50 (ESE: 1.5 Hrs) = 50 Pass Marks: Th (ESE) = 20

Instruction to Question Setter for

End Semester University Examination (ESE S0 marks):
1. There will be Objective type test consisting of questions of I mark each.
2. There will be 50 questions in the paper of 2credits in Semester-1V.
3 The End Semester University Examination (ESUE) Of 50marks in Semester-IV (VAC-2) will be of l.5 Hrs.
4 Examinees are required to mark their answer on OMR Sheet provided by the University.
ENVIRONMENTAL STUDIES

Course Learning Outcomes:

After completing this unit, students will be able to:
1. Appreciate the historical context of human interactions with the environment.
2 Gain insights into the international efforts to safeguard the Earth's environment and resources
3 Understand the concept of natural resources; and their conservation and management.
4 Develop a critical understanding of ecosystems, biodiversity
5. Develop an understanding of pollution and its types and Sensitize themselves to adverse health impacts of pollution.
6 Gain a comprehensive knowledge of climate change, its science and response measures and have an overview of
national and global efforts to address climate change adaptation and mitigation.
7 Develop a critical understanding of the complexity of environmental management.
8 Learn about how the nations of the world work together for the environment by understanding about the major
international treaties and our country's stand on and responses to the major international agreements.

Course Content:
UNIT I: Humans and the Environment (2 lectures)
1. The man-environment interaction; Humans as hunter-gatherers; Mastery of fire; Great ancient
civilizations and the environment.
2. UN Conference on Human Environment 1972; Environmental Ethics and emergence of
environmentalism; World Commission on Environment and Development and the concept of
sustainability; Indic Knowledge and Culture of sustainability.
UNIT II: Ecosystenm (4 lectures)
1. Concepts of ecosystem; Structure and function of ecosystem;Food chains, Food webs, Energy flow in
an ecosystem.
2. Indicator species, keystone species and their role in ecosystem.
3. Major ecosystem types in India and their basic characteristics;
a. Forest ecosystem
b. Grassland ecosystem
c. Desert ecosystem
d. Aquatic ecosystems (Fresh water & marine water ecosystem) Importance of Wetland, Mangroves,
Coral reef.

UNIT II: Natural Resources and Sustainable Development (4 lectures)

1. Overview of naturalresources: renewable and non-renewable.
2. Water resources; Water scarcity and stress; issues and challenges; Conflicts over water. Water
conservation methods; Rain water harvesting, check dams and other traditional methods.

Upgraded& Implemented from 3rd Sem. of Session 2022-26 & 14 Sem. of Session 2023-27 Onwards
15
VALUE ADDED COURSES FYUGP RANCHI UNIVERSITY

3. Mineral resources; important minerals of Jharkhand; Environmental problems due to extraction of

minerals.
4. Soil as a resource and its degradation; Soil erosion, effects of soil erosion, remedial measures of soil
erosion. Desertification; effects of desertification, remedial measures of Desertification.
5. Forest Resources: Importance, deforestation, Afforestation
6. Energy resources: Conventional energy sources- coal, oil, natural gas, nuclear energy; Non- conventional
energy sources- solar, wind, tidal, hydro, wave, ocean thermal, geothermal, biomass, hydrogen and fuel
cells.
7. Introduction to sustainable development: Sustainable Development Goals (SDGs) - targets and
indicators, challenges and strategies for SDGs.
UNIT IV: Biodiversity and its conservation (5 lectures)
1. Biodiversity and its distribution: Biodiversity as a natural resource; Levels and types of biodiversity;
genetic, species and ecosystem diversity.
2. Hot spots of biodiversity; biodiversity hot spots of world; Biodiversity hot spots of India; endemic
species; microbes and biodiversity.
3. Threats to biodiversity; Habitat loss, poaching of wildlife, man-wildlife conflicts, Invasive species.
4. Conservation of biodiversity; In--situ and Ex--situ conservation approaches; Project Tiger; Cheetah
reintroduction and translocation program; Major protected areas of Jharkhand. Role of traditional
knowledge, Gender and conservation.
5. IUCN and its role in biodiversity conservation, endangered species of India.
6. Ecosystem and Biodiversity services: Aesthetie, Ethical, Economic, Informational, social value.
UNIT V: Environmental Pollution and Health (5 lectures)
1. Definition of pollution; Point sources and non-point sources of pollution; Structure of atmosphere.
2. Types of Pollution; Air pollution; Sources of air pollution; Primary and secondary pollutants; Criteria
pollutants- carbon monoxide, lead, nitrogen oxides, ground-level ozone, particulate matter and sulphur
dioxide.
3. National Ambient Air Quality Standards.; Indoor air pollution; Adverse health impacts of air pollutants
4. Elementary idea about Ozone layer, Ozone layer depletion and its harmful effects
5. Water pollution: Sources of water pollution; marine pollution, Water quality parameters and standards;
adverse health impacts of water pollution on human and aquatic life. Plastic pollution,
Biomagnifications, Eutrophication.
6. Noise pollution: Definition of noise; Unit of measurement of noise pollution; Sources of noise pollution;
Noise standards; adverse impacts of noise on human health.
7. Thermal and Radioactive pollution and impact on human health.
UNIT VI: Climate Change: Impacts, Adaptation and Mitigation (5 lectures)
1. Understanding global warming and climate change: Natural variations in climate; Anthropogenic climate
change from greenhouse gas emissions- past, present and future; Projections of global climate change
with special reference to temperature, rainfall, climate variability and extreme events; Importance of 1.5
°C and 2.0 °C limits to global warming.
2. Climate change projections for the Indian sub-continent. Impacts, vulnerability and adaptation to climate
change.
3. Adaptation vs. resilience; Climate-resilient development; Indigenous knowledge for adaptation to
climate change.
4. Mitigation of climate change: Synergies between adaptation and mitigation measures; Green House Gas
(GHG) reduction vs. sink enhancement; Concept of carbon intensity and carbon neutrality; National and
international policy instruments for mitigation, decarbonizing pathways and net zero targets for the
future; Carbon capture and storage.
5. National climate action plan and Intended Nationally Determined Contributions (INDCS); Mission LiFE,
Climate justice.
UNIT VIl: Environmental Management (2 lectures)
1. Introduction to environmental laws and regulation: Constitutional provisions- Article 48A, Article 51A
(g) and other derived environmental rights.
2. Environmental management system: ISO 14001 (elementary).
3. Waste Management- Concept of 3R (Reduce, Recycle and Reuse), Ecolabeling/Ecomark scheme.
Upgraded& Implemented from 3nd Sem. of Session 2022-26 & 1 Sem. of Session 2023-27 Onwards
16
VALUE ADDED COURSES FYUGP RANCHI UNIVERSITY

UNIT VIII: Environmental Treaties and Legislation (3 lectures)

1. An overview of major International Environmental Agreements and India's status as a party
2. Kyoto Protocol; Paris Agreement; Intergovernmental Pancl on Climate Change (IPCC), ISA
International Solar Alliance.
3. Convention on Biological Diversity (CBD); Nagoya Protocol on Access and Benefit-sharing.
4. United Nations Convention to Combat Desertification (UNCCD).
5. Montreal Protocol on Substances that Deplete the Ozone Layer and the Kigali Amendment; Status phase
out of production and consumption of Ozone Depleting Substances by India.
6. Major Indian Environmental Legislations; The Wild Life (Protection) Act, 1972; The Environment
(Protection) Act, 1986; The Biological Diversity Act, 2002; The Scheduled Tribes and Other Traditional
Forest Dwellers (Recognition of Forest Rights) Act, 2006.
7. The Pollution Control Act, 1989 and updates.
8. National Green Tribunal; Some landmark Supreme Court judgments.
SELF-LEARNING MODULE
Case Studies and Field Work:
1. The students are expected to be engaged in some of the following or similar identified activities:
2. In each unit as prescribed, wherever possible, references and examples from the State Jharkhand should
be considered
3. Discussion of FLAGSHIP programs of Indian government
4. Discussion on one national and one international case study related to the environment and sustainable
development.
5. Field visits to identify local/regional environmental issues, make observations including data collection
and prepare a brief report.
6. Participation in plantation drive and nature camps.
7. Documentation of campus biodiversity.
8. Campus environmental management activities such as solid waste disposal, water
9. Management and sanitation, and sewage treatment.
Suggested Readings:
1. A text book of Environmental Studics- E. Bharucha (English/ Hindi)
2. Fundamental Concepts in Environmcntal sciences DD Mishra- Sultan Chand publication
3. Fundamental of ccology; by MC Dash
4. A textbook of environmental studies; C. Rajgopalan
5. Comprehensive environmental studies- Laxmi publication
6. Environmental studies: Asthann
7 A text book of environmental studies: SVS Rana
8. Carson, R. 2002. Silent Spring. Houghton Mifflin Harcourt. 2. Gadgil, M., & Guha, R. 1993. This Fissured Land:
An Ecological History of India. Univ. Of California Press.
9. Odum, E.P., Odum, H.T. & Andrews, J. 1971. Fundamentals of Ecology. Philadelphia
10. Sengupta, R. 2003. Ecology and economics: An approach to sustainable development. OUP
11. Singh, J.S., Singh, S.P. and Gupta, S.R. 2014. Ecology, Environmental Science and Conservation. S. Chand
Publishing, New Dclhi
12. World Commission on Environment and Development. 1987. Our Common Future. Oxford University Press.
13. Thapar, V. 1998. Land of the Tiger: A Natural History of the Indian Subcontinent
14. Pepper, I.L., Gerba, C.P. &Brusseau, M.L. 2011. Environmental and Pollution Science. Academic Press

Upgraded & Implemented from 3rd Sem. of Session 2022-26 & |" Sem. of Session 2023-27 Onwards
17
MINOR VOCATIONAL COURSES FYUGP RANCHIUNIVERSITY

Semester-IV
MNV 3B: FUNDAMENTALS OF INSURANCE (Credits: Theory-03)
Theory: 45 Lectures
Marks: 75 (ESE: 3 Hrs) = 75 Pass Marks: Th (ESE) = 30

Course Learning Obiectives:

The main objectives of this course are to:
1. Impart theoretical base on fundamental principles of the insurance business
2. Learn the procedure to become an insurance agent
3. Learn the functions of insurance agent
4 Equip with the practices of the insurance industry
5. Impart knowledge of the types and principles of insurance

CourseLearning Outcomes:
On the successful completion of the course, students will be able to:
1. Acquire knowledge of the basics of insurance
2. Explain the procedures to be the agent
3 Summarize the various functions of Insurance agent
4 Understand the policies of the insurance company
5 Demonstrate the types of insurance

Course Content:
Unit:1 Introduction to Insurance
Introduction to insurance: Purpose and need of insurance: Insurance as a social security tool; insurance
and economic development.
Unit:2 Insurance Agent - Introduction
Procedures for Becoming an Agent: Pre-requisite for obtaining a license: Duration of license; Cancellation of
license; Revocation or suspension/termination of agent appointment; Code of conduct;
Unfair practices.
Unit:3 Insurance Agent - Functions
Functions of the Agent: Proposal form and other forms for grant of cover; Financial and medical
underwriting; Material information; Nomination and assignment; Procedure regarding settlement of policy
claims.

Unit:4 Strategies of Insurance Company

Company Profile: Organizational set-up of the company; Promotion strategy; Market share; Important activitics;
Structure; Product; Actuarial profession; Product pricing - actuarial aspects; Distribution
channels.

Unit:5 Types of Insurance

Fundamenta/Principles of life Insurance/Marine/Fire/Medical/General Insurance: Contract of various kinds;
Insurance Interest.
Unit:6 Contemporary Issues
Expert lcctures, - webinars
Reference Books
1. Mishra M.N: Insurance Principles and practice; S. Chand and co, New Delhi.
2 Insurance principles and practice - Moorthy. A, Margham publications, Chennai.
3. Fundamentals of Insurance- Dr. Periyasamy, Himalaya Publishing Pvt Ltd, Mumbai
4. Insurance Regulatory Development Act 1999
5. Life Insurance Corporation Act 1956.

Upgraded & Implemented from 3d Sem. of Session 2022-26 & 1* Sem. of Session 2023-27 Onwards
21
MINOR VOCATIONAL COURSES FYUGP RANCHI UNIVERSITY

MNV 3B PRACTICAL:

Marks: Pr (ESE: 3Hrs)- 25 Pass Marks: Pr (ESE)= 10

(Credits: Practicals-01) 30 Hours

Instruction to Question Setterfor

End Semester Examination (ESE):

There will be one Practical Examination of 3Hrsduration. Evaluation of Practical Examination may be as per the following guidetines:
Experiment 15 marks
Practical record notebook =05 marks
Viva-voce = 05 marks

Practicals:
Practical Session 1: Analyzing Insurance Policies
Objectives:
To understand the structure and components of different types of insurance policies.
To analyze the terms, conditions, and coverage of various insurance policies.
Materials:
Sample insurance policies (e.g., life insurance, health insurance, auto insurance, home insurance).
Policy analysis templates.
Calculators.
Access to insurance company websites for policy information.
1 Preparation:
Collect sample insurance policies from various insurance companies.
Prepare policy analysis templates for students to use.
2. Understanding Policy Components:
Review the common componcnts of insurance policies, including declarations, insuring agreements,
exclusions, conditions, and endorsements.
3 Policy Analysis:
Divide students into groups and assign cach group a different type of insurance policy.
Have cach group analyze their assigned policy using the provided templates, focusing on:
Coverage details
Premiums and deductibles
Policy limits
Exclusions and conditions
Claims process
4. Presentation and Discussion:
Each group presents their analysis to the class.
Discuss the differences and similarities between various types of insurance policies.
Highlight important aspects to consider when selecting an insurance policy.
5. Report:
Prepare a report summarizing the key findings from the policy analysis.
Include recommendations for selecting appropriate insurance coverage based on individual needs.
Practical Session 2: Simulating Insurance Claims Process
Objectives:
To understand the insurance claims process from initiation to settlement.
" To simulate the filing and processing of an insurance claim.
Materials:
Sample claim forms for different types of insurance (e.g., auto, health, property).
Role-play scenarios and scripts.
Access to digital tools for submiting claims (ifavailable).
Preparation:
Create role-play scenarios involving different types of insurance claims (e.g., car accident, health
emergency, property damage).
2 Role Assignment:
Upgraded& Implemented from 3rd Sem. of Session 2022-26 & 1= Sem. of Session 2023-27 Onwards
22
MINOR VOCATIONAL COURSES FYUGP RANCHI UNIVERSITY

Assign roles to students, such as policyholder, insurance agent, claims adjuster, and service provider.
3 Role-Playing Scenarios:
Conduct role-playing exercises where students simulate filing and processing insurance claims.
Scenarios may include:
A policyholder reporting an auto accident and filing a claim.
A policyholder submitting a health insurance claim for a medical procedure.
A policyholder claiming damages for property loss due to a natural disaster.
4. Claims Process Simulation:
Guide students through the steps of the claims process, including:
Completing and submitting claim forms
Providing necessary documentation and evidence
Communication with the insurance agent and claims adjuster
Evaluation and settlement of the claim

Practical Session 3: Risk Assessment and Premium Calculation

Objectives:
To understand the factors influencing risk assessment and premium calculation in insurance.
To simulate the process of assessing risk and calculating insurance premiums.
Materials:
Case studies involving different risk scenarios (e.g., health, property, auto).
Risk assessment templates.
Premium calculation formulas and tools.
Access to online premium calculators (if available).
1 Preparation:
Prepare case studies with varying levels of risk for different types of insurance.
2 Understanding Risk Assessment:
Review the factors that influence risk assessment insurance, such as age, health status, occupation,
location, and asset value.
Discuss how insurers use these factors to determine the likelihood and potential cost of claims.
3 Risk Assessment Simulation:
Divide students into groups and assign each group a different case study.
Have each group assess the risk associated with their case study using the provided templates.
Consider factors such as the probability of an event occurring and the potential financial impact.
4. Premium Calculation:
Introduce the basic formulas and methods used to calculate insurance premiums.
Guide students in calculating the premium for their assigned case study based on the assessed risk.
Use online premium calculators for additional practice and comparison.
5 Report:
Prepare a report summarizing the risk assessment and premium calculation for cach case study.
Include reflections on the factors influencing premium rates and the importance of accurate risk
assessment.

Upgraded & Implemented from 3rd Sem. of Session 2022-26 & 1* Sem. of Session 2023-27 Onwards
23
COMMERCE HONS/RESEARCH FYUGP RANCHI UNIVERSITY

SEMESTER IV

I. MAJOR COURSE- MJ 6:
BUSINESS AND CORPORATE LAW

|Marks: 25 (S Attd. +20 SIE: 1Hr) +75 (ESE: 3Hrs) - 100 Pass Marks: Th (SIE+ ESE)= 40

(Credits: Theory-04) Theory: 60 Lectures

Course Obiectives:
The course aims to give the learners a broad understanding about important aspects of legal environment of business; to
make them study how various special contracts are brought into force; and to impart knowledge about legal agreement so
that they get acquainted with the process of establishing legal relationships, to have knowledge of various measures
protecting the interest of the consumers and to impart the learner's working knowledge of the provisions of the
Companies Act, 2013.

Course LeArning Outecomes:

After the completion of the course, the learners will be able to:
1. Examine various aspects of entering into a contract and implications of different types of contract;
2. Interpret the regulation governing the Contract of Sale of Goods;
3. Describe the significant provisions of the Competition Act to prevent practices having adverse cfiect on competition
and provisions of the Consumer Protection Act to protect the interest of the consumers;
4. Explain the law governing regulation and management of foreign exchange under FEMA;
5. Explain relevant definitions and provisions relating to issue of prospectus and allotment of shares;
6. Synthesize company processes, meetings, and decisions;
7. Describe the framework of dividend distribution, Accounts of the company and Audit and Auditors of company;
8. Determine the role of Board of directors and their legal position;
9. State regulatory aspects involved in Oppression, Mismanagement, corporate restructuring and to study the
composition of Adjudicating Authority i.e., NCLT and NCLAT and its powers.
Course Content:
BUSINESS LAW
UNIT- I: Indian Contract Act, 1872:
1. Nature of contract and its essentials, Void, valid and voidable contracts, Consent, consideration and its'
impact on contract, Agreements in restraint of trade, Performance, breach, revocation and termination of
contract, Agency and bailment contracts, Contract of Indemnity, Contract of Guarantee and Pledge.
UNIT- II: Sale of Goods Act, 1930:
1. Nature of sale, conditions and warranties, Performance of contract of sale and rights of unpaid seller.
UNIT-III: Competition Act, 2002 and Consumer Protection Act, 2019
1. Compctition Act, 2002: Objectives and basic concepts, Consumer, goods, service, Prohibition of anti
competitive agreements, Prohibition of Abuse of Dominant Position;
2. Consumer Protection Act, 2019: Important definitions, Consumer Disputes Redressal Commission,
Measures to Prevent Unfair Trade Practices, Offences and Penalties
CORPORATE LAW
UNIT-IV: Management and Administration:
Board Meetings, Annual General Meeting, Extra Ordinary General Mecting, Requisites of a valid
meeting, Convening of Meetings, Minutes and Resolutions; Postal ballot; voting through clectronic
matters.

UNIT-V Dividends, Accounts and Audit:

1. Declaration and Payment of Dividend, Accounts of Companies, Maintenance and
authentication of Financial Statement

Upgraded & Implemented from 3rd Sem. of Session 2022-26& 1" Sem. of Session 2023-27 Onwards
28
COMMERCE HONS./RESEARCH FYUGP RANCHI UNIVERSITY

1. Corporate social Responsibility

2. Appointment of Auditor, qualification, disqualifications, rotation, removal, duties and responsibilities,
Auditors report, Constitution, and functions of Audit committee.
UNIT-VI: Directors and their Powers
1. Board of directorS, appointment, and qualifications of directors; Director Identification Number (DIN).
2. Disqualifications, Removal of directors; Legal positions, Powers, Duties and responsibilities;
Additional Director, Alternate Director, Nominee Director, Director appointed by casual Vacancy, Key
Managerial Personnel, Managing Director, Manager and Whole Time Director.
Practical Exercises:
The learners are required to:
1. Enlist steps involved in execution of contract.
2. Enlist steps involved in agreement to sale.
3. Enlist steps involved in discharge of contract.
4. Prepare agreement to sale and contract related to sale of movable property, pledging of property,
indemnity & guarantee bond etc.
5. Enlist the various KYC documents for opening ofbank account, e-wallet account, mutual fund account,
bank locker, cte.
6. Enlist the content of the prospectus.
7. Prepare a hypothetical notice, resolutions, and minutes of a meeting.
Reference Books:
1. Bose, D.C. (2008), Business Law. New Delhi: PHI Limited.
2. Chopra, R. K. (2015). Business Laws. New Delhi: Himalaya Publishing House. Kuchhal, M. C., & Kuchhal, V.
(2018). Business Laws. New Delhi: Vikas Publishing. Singh, A. (2009). Business Law. Delhi: Eastern Book
Company
3 A.K. Chattoraj & Nashir Ahmed, Busincss Laws, Agra (U.P.), Shiksha Sagar Publisher and Distributors.
4. Chadha R., & Chadha, S. (2018). Company Laws. Delhi: Scholar Tech Press.
Gowar, L. C. B. (1969). Principles of Modern Company Law. London: Stevens & Sons.
6. Hicks, A., &Goo, S. H. (2017). Cases and Material on Company Law. Oxford: Oxford University Press. Kuchhal,
M. C., & Kuchhal, A. (2020). Corporate Laws. New Delhi: Shree Mahavir Book Depot.
7. Kumar, A. (2019),Corporate Laws. New Delhi: Taxmann Publication. Ramaiya. (2015). AGuide to Companies
Act. Nagpur: Wadhwa Book Company. Hanningan, B. (2018). Company Law. Oxford: Oxford University Press.
8. Sharma, J. P. (2018). An Easy Approach to Corporate Laws. New Delhi: Ane Books Pvt. Ltd.

Upgraded& Implemented from 3rd Sem. of Session 2022-26 & 1" Sem. of Session 2023-27 Onwards
29
COMMERCE HONS./RESEARCH FYUGP RANCHI UNIVERSITY

II. MAJOR COURSE- MJ 7:

CORPORATE ACCOUNTING

Marks: 25 (5 Attd. + 20 SIE: 1Hr) + 75 (ESE: 3Hrs) = 100 Pass Marks: Th (SIE + ESE) = 40

(Credits: Theory-04) Theory: 60 Lectures

Course Obiectives:
1. The course aims to help learners to acquire conceptual knowledge of corporate accounting system and to learn
the techniques of preparing the financial staterments of companies.
Course Learning Outcomes:
After completion of the course, learners will be able to:
1 Describe the rationale, merits, and demerits of issuing bonus shares fora company;
2. Prepare financial statements (Profit & Loss Account, Balance Sheet, ctc.) using online software;
3. Prepare balance sheet after Internal Reconstruction of company;
4 Analyse the case study of major amalgamations of companies in India;
5. Describe the process of e-filing of annual reports of companies.
Course Content:
UNIT- I: Accounting for Share Capital & Debentures
1. Types of shares; Issue and Pro-rata allotment of shares; concept & process of book building; forfeiture and
reissue of forfeited shares; Issue of rights and bonus shares; ESOPs and Buy Back of shares; Issue and
Redemption of preference shares and Debentures.
2. Preparation of financial statements of corporate entities including one Person Company (excluding
calculation of managerial remuneration) as per Division I and II of Schedule Il of the Companies Act 2013.
3. Preparation of Statement of Profit and Loss, Balance Sheet, and Cash flow
Statementofcorporateentitiesmanuallyandusingappropriatesoftware.
Unit II: Valuation of Intangible Assets and Shares:
Valuation of goodwill and Shares. Value Added Statement, Economic Value Added, Market Value Added,
Sharcholder Value Added (Simple Problem Only)
UNIT-III: Amalgamation of Companies and Internal Reconstruction:
1. Accounting for Amalgamation of Companies (excluding inter-company holdings) applying AS 14/1nd AS
103.
2. Accounting for Different forms of Internal Reconstruction (excluding drafting of Internal Reconstruction
Scheme).
UNIT IV: Accounting of Holding Companies/ Parent Companies
Preparation of consolidated balance sheet with one subsidiary company, Relevant of Accounting
standatd.2 1(1CAI)
UNIT-V: Liquidation of Company
Meaning- Modes, Contributory Preferential Payments, Statement of Affairs, Liquidator's Remuneration,
Preparation of Liquidator's Final Statements of Account (Introductory & Simple Problems)
UNIT-VI: Corporate Financial Reporting
1. Meaning, need and objectives; Constituents of Annual Report and how it is different from financial
statements; Contents of annual report; mandatory and voluntary disclosures through annual report. Contents
of the Report of the Board of Directors; E-filing of annual reports of companies and XBRL Filing with
specific practical exercises.
2. Note: The syllabus is to be covered in reference to Relevant Accounting Standards, AS and Ind AS, as
applicable. Any revision of relevant Accounting Standards/Indian Accounting Standards, which are covered
above would become applicable
Practical Exercises: The learners are required to:
1. Collect prospectus issued by reputed companies, examine the matters related to issues of shares.
Upgraded & Implemented from 3d Sem. of Session 2022-26 & 1* Sem. of Session 2023-27 Onwards
30
COMMERCE HONS./RESEARCH FYUGP RANCHI UNIVERSITY

2. Examine the annual reports of business Organisations to find out whether applicable accounting
standards (AS and Ind AS) are complied with or not.
3. Collect information from business newspapers and periodicals on amalgamation of companies and
prepare a report.
4. Prepare financial statements using appropriate software.
5. Download company annual reports of reputed companies from the websites and shall analyse the
voluntary and mandatory information contained in these statements.
Reference Books:
1. Bergeron, B. (2003). Essentials of XBRL: Financial Reporting in the 21 st Century. New Jersey.
2. John Wiley & Sons. Dam, B. B. & Gautam, H. C. (2019). Corporate Accounting. Gayatri Publications, Guwahati.
Goyal, B. K. (2019). Corporate Accounting. New Delhi: Taxmann Publication.
3. Goyal, V. K., & Goyal, R. (2012). Corporate Accounting. New Delhi: PHI Learning.
4. Jain, S. P., & Narang, K. L. (2015). Corporate Accounting. New Delhi: Kalyani Publishers.
5. Monga, J. R. (2019). Fundamentals of CorporateAccounting. New Delhi: Mayur Paperbacks. Maheshwari, S. N.,
Maheshwari, S. K., & Maheshwari,
6. S. K (2018). Corporate Accounting. New Delhi: Vikas Publishing House.
7. Mukherjee, A., &Hanif, M. (2005). Corporate Accounting. New Delhi: Tata McGraw Hill Education.
8. Shukla, M. C., Grewal, T. S., & Gupta, S. C. (2016). Advanced Accounts. Vol.-II. New Delhi: S. Chand
Publishing.
9. Sharma, Corporate Accounting, Agra (U.P.), Shiksha Sagar Publisher and Distributors.
10. Schgal, A. (201ll). Fundamentals of Corporate Accounting. New Delhi: Taxmann Publication. Tulsian, P. C., &
Tulsian, B. (2016). Corporate Accounting. New Delhi: Chand Publishing.

Upgraded & Implemented from 3rd Sem. of Session 2022-26 & 1 Sem. of Session 2023-27 Onwards
31
COMMERCE HONS./RESEARCH FYUGP RANCHI UNIVERSITY

III. MAJOR COURSE- MJ 8:

ENTREPRENEURSHIP DEVELOPMENT

Marks: 25 (5 Attd. + 20 SIE: 1Hr) +75 (ESE: 3Hrs) = 100 Pass Marks: Th (SIE + ESE) = 40

(Credits: Theory-04) Theory: 60 Lectures

Course Obiectives:
The course aims to cquip the learners to entreprencurship so that they are inspired to look at entreprencurship as a viable,
lucrative, and preferred option of professional life.
Course Learning Outcomes:
After completion of the course, learners will be able to:
1. Discern distinct entreprencurial traits;
2. Identify the parameters to assess opportunities and constraints for new business ideas;
3. Develop a business idea by adopting systematic process;
4. Design strategies for successful implementation of ideas;
5 Create a Business Plan

Course Content:
UNIT- I: Introduction
1. Meaning, elements, determinants and importance of entrepreneurship and creative Behaviour;
Entrepreneurship and creative response to the society' problems and at work.
2. Dimensions of entrepreneurship: intrapreneurship, technopreneurship, cultural entrepreneurship,
international entrepreneurship, netpreneurship, ecopreneurship, and social Entrepreneurship.
UNIT-II: Entrepreneurship in India
1. Concept of business houses and role of business houses and family business in India; The contemporary
role models in Indian business: their values, business philosophy and behavioural orientations.
2. Conflict in family business and its resolution.
3. Initiatives of Government of India to promote entrepreneurship- Start Up India, Stand Up India, Make in
India, etc.
UNIT-III: Entrepreneurship Ecosystem
1. Requirement, availability and access to finance, marketing assistance, technology, and industrial
accommodation. 2. Role of government, Institutions, industries/entrepreneur's associations & selfhelp groups.
3. Concept, role and functions of business incubators, angel investors, venture capital, start-up finance and
private equity fund.
UNIT-IV: Sources of business ideas and tests of feasibility
1. Significance of writing the business plan/ project proposal including feasibility analysis; Contents of
business plan project proposal.
2. Designing business processes, location, layout, operation, planning & control.
3. Preparation of project report (various aspects of the project report such as size of investment, nature of
product, sourcing of material, market potential may be covered); Project submission/ presentation and
appraisal thereof by external agencies, such as financial/nonfinancial institutions.
UNIT-V Mobilizing Resources
1. Mobilizing resources for start-up. Accommodation and utilities; Preliminary contracts with the vendors,
suppliers, bankers, principal customers; Contract management: Basic start-up problems.
Practical Exercises: The learners are required to:
1. Discuss various cases of entrepreneurship and distinguish between different entrepreneurial traits.
2. Analyse and interpret case study on business philosophy at Tata Group, Aditya Birla Group, Reliance
Industries Limited, and similar organisations.
3. Analyse and present the key initiatives of Government of India for promoting entrepreneurship in the
country for any one business area.
4. Develop a business idea and conduct a feasibility analysis of the same.
5. Participate in Business Plan Competition-designing a business plan proposal and identifying alternative
sources of raising finance for startup.
Upgraded & Implemented from 3rd Sem. of Session 2022-26 & 1" Sem. of Session 2023-27 Onwards
32
COMMERCE HONS./RESEARCH FYUGP RANCHI UNIVERSITY

Reference Books:
1. Desai, V. (2009). Dynamics of Entrepreneurial Development and Management. Mumbai: Himalaya Publishing
House.
2 Dollinger, M. J. (2008). Entreprencurship: Strategies and Resourcces. New Jersey: Prentice Hall.
3. Hisrich, R., Peters, M., &Shepherd, D. (2017). Entrepreneurship. New York: McGraw Hill Education.
4. Rao, T. V., &Kuratko, D. F. (2012). Entreprencurship: ASouth Asian Perspective. Boston: Cengage Learning.
5. Yadav, V, & Goyal, P. (2015). User innovation and entrepreneurship: case studies from rural India. Journal of
Entrepreneurship & Innovation

Upgraded & Implemented from 3nd Sem. of Session 2022-26 & 1* Sem. of Session 2023-27 Onwards
33