Semester 5

Cost accounting is designed to provide knowledge on cost concepts and types of cost and essentials of good cost accounting system. This deals with companies internal reporting relating to maintaining costing records viz. pricing methods and issue of materials to production, determining wages and apportionment and absorption of overheads. This imparts knowledge on preparation of cost sheet, determination of unit cost, job cost and accounting treatment of contract costing and process costing.

The course addresses the English language needs of the students at the undergraduate level. The focus will be upon four categories: Prose, Poetry, Vocabulary, and Grammar.  In addition to these, the last two units focus on developing the writing skills of students by including essay writing and report writing. The content of the text raises questions of how English is used in India versus how it ought to be used and thus engaging the debates about a “standard English” and the need of adapting English to the local cadence and culture of India. Similarly, the British and American variations of the language are included to orient the students to broaden their view of English as an international language. Overall the course will focus upon the critical thinking faculties of the students concerning academic, linguistic, political, literary, and ethical concepts.