Courses for Students of Section B

Course Description
Business Economics is designed to provide comprehensive understanding of economic concepts and principles which are useful in understanding the general economic environment within which businesses operate viz., demand analysis, supply analysis, production analysis and cost and revenue analysis.


ADVANCED ASPECTS OF INCOME TAX


This course provides knowledge about of income tax and provisions relating to computation of income from business or profession and other provisions relating to clubbing and aggregation of income. This imparts practical knowledge on computation of tax liability and assessment procedure.

Course Description:

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 unit focuses upon developing the writing skills of students by including review 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 “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.

The syllabus has been designed to develop the linguistic and communicative competence of undergraduate students. The teachers also ask comprehension questions to stimulate discussion and based on the discussions the students are made to write short paragraphs /essays, participate in group discussions.

 

Course Outcomes:

The students will be able to:

CO 1. Read and interpret and analyze the implicit and explicit layers of meaning embedded in a poem.

CO 2. Identify poetic devices and the uncommon use of language in poetry.

CO 3. Become more empathetic and question the various forms of discrimination that exist in society based upon caste, race, gender, and culture, etc.

CO 4. Engage enlightenment values (liberty, equality, and fraternity) and the idea of the secular nation versus various groups divided on the basis of region, caste, creed, and language.

CO 5. Understand the need for English to be adapted to the local cultural contexts of India.

CO 6. Learn and use, technical and media vocabulary, and the differences between the British and American variations of the English language.

CO 7. Improve language skills by learning how to frame questions, use verbs and conditionals.

CO 8. Develop better writing skills and become adept in organizing one’s thoughts and ideas to write essays.

CO 9. Be able to write reviews and CVs.


COURSE DESCRIPTION

This course is 5 credit course offered by O.U. 

Computerized accounting emphasizes on maintenance of accounting records electronically using Tally package. This imparts practical understanding about process of creating company, creating groups, ledgers recoding of accounting transactions in various vouchers. This provides how to maintain stock keeping units and evaluation as per the records of different godwon locations., item wise etc. This imparts knowledge on tracking of aging of various bills arising out of credit transactions. The improves the decision making skills with help of auto generated MIS reports viz., profit and loss account, balance sheet, cash flow and funds flow statement and ratio analysis.

AUDITING


Auditing course deals with basics of audit and its types. It describes the auditing standards described by AASB. It gives a thorough understanding on requirements to be appointed as an auditor. It describes the audit procedures viz., internal control, internal check, internal audit. it also deals with vouching of transactions in EDP environment. It also emphasizes on verification and valuation of various assets and liabilities.