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Birla College of Arts, Science and Commerce, Kalyan
1
Syllabus of Advance Diploma 2nd Year Sem III and IV Accounting and Taxation 1 1 Syllabus Mumbai University by munotes
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Birla College of Arts, Science and Commerce, Kalyan
SYLLABUS AND QUESTION
PAPER PATTERN
AT
ADVANCE DIPLOMA COURSE
(w.e.f. 2016- 2017)
(Semester III)
OF
DIPLOMA IN ACCOUNTING & TAXATION
Approved by UGC to Birla College with Effect
from the Academic Year 2015- 2016.
(Under NOS and CBSGS)
2
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Birla College of Arts, Science and Commerce, Kalyan
Syllabus an d question paper pattern of
Advance Diploma Course
(Semester I II) – Duration Six Months
SKILL COMPONENTS
Accountancy and Financial Management- Paper 3
Indirect Tax –Paper 1
Manag ement Accounting –Paper 1
GENERAL COMPONENTS
Commerce paper – Paper 3
Business Law–Paper 1
Information Technology– Paper 1
Business Economics paper – Paper 3
3
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Birla College of Arts, Science and Commerce, Kalyan
ADVANCE DIPLOM A in ACCOUNTING AND TAXATION
(SUMMARY OF SYLLABUS - SEMESTER III)
[As per UGC Guidelines One Credit is equivalent to 15 hours of learning (Lectures, Assignments,
Industrial Visitand Internal Work etc.)]
Note:
Total Number of Credits for Advance Diploma Course (Semester III) are 30
Credits ( Duration – 6 Months)
No. of Sessions are divided into class work and for internal assessment into
assignments, practical, projects, fieldwork etc.
Class Work:
Skill Component - 36 Hours per Course
General Component – 27 Hours per course Code Course Title Credits
3.1 ACCOUNTING & FINANCIAL MANAGEMENT -Paper 3 6
3.2 INDIRECT TAX – Paper 1 6
3.3 MANAGEMEN T ACCOUNTING – Paper 1 6
3.4 COMMERCE – Paper 3 3
3.5 BUSINESS LAW – Paper 1 3
3.6 INFORMATION TECHNOLOGY – Paper 1 3
3.7 BUSINESS ECONOMICS – Paper 3 3
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Birla College of Arts, Science and Commerce, Kalyan
3.1 Accountancy and Financial Management - Paper 3
SYLLABUS
Module Topics No. of
Sessions
1 Partnership Final Accounts based on Adjustment of Admission or
Retirement/ Death of a Partner during the Year 10
Simple final accounts questions to demonstrate the effect on final
Accounts when a partner is admitted during the year or when partner
Retires / dies during the year
2 Piecemeal Distribution of Cash 10
Excess Capital Method only
Asset taken over by a partner
Treatment of past profits or past losses in the Balance sheet
Contingent liabilities / Realization expenses/amount kept aside for
expenses andadjustment of actual
Treatment of secured liabilities
Treatment of preferential liabilities like Govt. dues / labour dues etc
3 Amalgamation of Firms 10
Realization method only
Calculation of purchase consideration
Journal/ledger accounts of old firms
Preparing Balance sheet of new firm
Adjustment of goodwill in the new firm
4 Accounting with the Use of Accounting Software ( Tally ERP 9) 06
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Birla College of Arts, Science and Commerce, Kalyan
3.1 Accountancy and Financial Management - Paper 3
QUESTION PAPER PATTERN
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARRYING 15 MARKS EACH.
Q-1 Objective questions
A) sub question to be asked 10 and to be answered any 08
B) sub question to be asked 10 and to be answered any 07
( * multiple choice/ true or false/ match the columns, fill in blanks) 15 marks
Q-2
Q-2 Full length question
or
Full length question 15 marks
15 marks
Q- 3
Q-3 Full length question
Or
Full length question 15 marks
15 marks
Q-4
Q-4 Full length question
Or
Theory Question 15 marks
15 marks
NOTE: -
Full length question of 15 marks may be divided into two sub questions of 08 and 07
marks .
Q.4 short notes can be asked , it is advisable to ask 05 short notes and the students may
be expected to answer 03 out of them .
Attempt be mad e to cover all the topics . As far as possible , options may be given
within the same module so that no module is skipped by the students
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Birla College of Arts, Science and Commerce, Kalyan
3.2INDIRECT TAX - Paper 1
SYLLABUS
MODULE CONTENTS No. of Sessions
MAHARASHTRA VALUE ADDED TAX – 2002
1 Important Definitions 10
Sec: 2 (4) Businesses
Sec: 2 (8) Dealers
Sec: 2 (12) Goods
Sec: 2 (13) Importer
Sec: 2 (15) Manufacturer
Sec: 2 (20) Purchase Price
Sec: 2 (22) Resale
Sec: 2 (24) Sales
Sec: 2 (25) Sales Price
Sec: 2 (27) Service
Sec: 2 (33) Turnover of Sales and Rule 3
2 Incidence of Levy of Tax 8
Sec. 3 Incidence of Tax
Sec. 4 Tax Payable
Sec. 5 Tax Not Leviable on Certain Goods
Sec. 6 Levy of Sales Tax on goods specified in the schedule
Sec. 7 Rate of tax on Packing Material
Sec. 8 Certain Sale and Purchase Not Liable For Tax
3 Payment of Tax and Recovery 8
Section: 42 - Composition of Tax and Notification 1505/CR -
105/Taxation -1
4 Set Off, Refund etc . 10
Section 48 and 49 Set Off, Refund etc. along with rules 52,
53, 54, 55 .
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Birla College of Arts, Science and Commerce, Kalyan
3.2 INDIRECT TAX - Paper 1
QUESTION PAPER PATTERN
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARRYING 15 MARKS EACH.
Q-1 Objective questions
A) sub question to be asked 10 and to be answered any 08
B) sub question to be asked 10 and to be answered any 07
( * multiple choice/ true or false/ match t he columns, fill in blanks) 15 marks
Q-2
Q-2 Full length question
or
Full length question 15 marks
15 marks
Q- 3
Q-3 Full length question
Or
Full length question 15 marks
15 marks
Q-4
Q-4 Full length question
Or
Theory Question 15 marks
15 marks
NOTE: -
Full length question of 15 marks may be divided into two sub questions of 08
and 07 marks .
Q.4 short notes can be asked , it is advisable to ask 05 shortnotes and the students
may be expected to answer 03 out of them .
Attempt be made to cover all the topics . As far as possible , options may be
given within the same module so that no module is skipped by the students
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Birla College of Arts, Science and Commerce, Kalyan
3.3 Management Accounting – Paper 1
SYLLABUS
Module Topics No. of
Sessions
1 Introduction to Management Accounting 12
a)Introduction
b)Meaning
c)Importance
d)Scope and Objectives
e)Management Accounting v/s Financial Accounting
2 Study of Financial Statements 12
a) Vertical Forms of Balance Sheet and Profit and Loss Account
b) Trend Analysis
c) Comparative Statement
d) Common Size Statemen t
3 Ratio Analysis 12
a) Balance Sheet Ratios
b) Revenue Statement Ratios
c) Combined Ratios
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Birla College of Arts, Science and Commerce, Kalyan
3.3 Management Accounting – Paper 1
QUESTION PAPER PATTERN
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARRYING 15 MARKS EACH.
Q-1 Objective questions
A) sub question to be asked 10 and to be answered any 08
B) sub question to be asked 10 and to be answered any 07
( * multiple choice/ true or false/ match the columns, fill in blanks) 15 marks
Q-2
Q-2 Full length question
or
Full length question 15 marks
15 marks
Q- 3
Q-3 Full length question
Or
Full length question 15 marks
15 marks
Q-4
Q-4 Full length question
Or
Theory Question 15 marks
15 marks
NOTE: -
Full length question of 15 marks may be divided into two sub questions of 08 and 07
marks .
Q.4 short notes can be asked , it is advisable to ask 05 short notes and the students may
be expected to answer 03 out of them
Attempt be made to cover all the topics . As far as po ssible , options may be given
within the same module so that no module is skipped by the students .
10
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Birla College of Arts, Science and Commerce, Kalyan
3.4 Commerce Pap er -3
SYLLABUS
Module Contents No. of lectures
1 Management and Planning 10
A) Management - Definition of Management –
Importance – Characteristics – Principles – Functions –
Levels of Management.
B) Planning - Definition – Process – Components –
Advantages and Constraints – Essentials of a Good Plan.
2 Organising 10
Process – Formal and Informal Organisation –
Organisation Structure – Line Organisation – Line and
Staff Organisation – Span of Control – Factors – Graicunas
Theory – Departmentalisation – Meaning – Bases of
Departmentalisation – Delegation – Process – Barriers to
Delegation – Delegation v/s Decentralisation – Matrix
Organisation.
3 Current Challenges 07
Knowledge Management
Management of Change.
Stress Management at Work.
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Birla College of Arts, Science and Commerce, Kalyan
3.4 Commerce Paper -3
QUESTION PAPER PATTERN
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARRYING 15 MARKS EACH.
Q-1 Objective questions
( * multiple choice/ true or false/ match the columns, fill in blanks) 15 marks
Q-2
Q-2 Full length question
or
Full length question 15 marks
15 marks
Q- 3
Q-3 Full length question
Or
Full length question 15 marks
15 marks
Q-4
Q-4 Full length question
Or
Full length question 15 marks
15 marks
NOTE: -
Full length question of 15 marks may be divided into two sub questions of 08 and 07
marks .
Attempt be made to cover all the topics . As far as possible , options may be given
within the same module so that no module is skipped by the students .
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Birla College of Arts, Science and Commerce, Kalyan
3.5 BUSINESS LAW - Paper 1
SYLLABUS
Module Contents No. of
Sessions
1 1: Contract Act, 1872 10
1. Definition of Contract and Formation of Contract
(Section 1 to 9).
2. Agreement that are enforceable by law( Section 10 to
11).
3. Consent and Free Consent - Voidable Contracts (Section
12 to 22).
4. Void Agreements (Section 23 to 30).
5. Contingent Contracts (Chapter III - Section 31 to 36).
6. Anticipatory Breach of Contract (Section 39).
7. Discharge of Contract by performance, Breach,
Frustration, Agreement, Accord and Satisfaction,
Operation of Law.
8. Quasi Contracts (Chapter III sections 68 to 72)
2 Contract Act, 1872. 10
1. Contract of Indemnity
2. Contract of Guarantee
3. Contract of Bailment
4. Contract of Pledge
5. Contract of Agency
3 Sale of Goods Act, 1930 07
1.Sale and agreement to sell.
2. Different types of Goods and Price (section 6 to 10 )
3. Conditions and Warranties (Section 11 to 17 )
4. When does the property in goods pass to the buyer (Section 18 to 25 )
5. Rights of an Unpaid Seller (Section 45 to 54 )
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Birla College of Arts, Science and Commerce, Kalyan
3.5 BUSINESS LAW - Paper 1
QUESTION PAPER PATTERN
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARRYING 15 MARKS EACH.
Q-1 Objective questions
A) sub question to be asked 10 and to be answered any 08
B) sub question to be asked 10 and to be answered any 07
( * multiple choice / true or false/ match the columns, fill in blanks) 15 marks
Q-2
Q-2 Full length question
or
Full length question 15 marks
15 marks
Q- 3
Q-3 Full length question
Or
Full length question 15 marks
15 marks
Q-4
Q-4 Full length question
Or
Full length question 15 marks
15 marks
NOTE: -
Full length question of 15 marks may be divided into two sub questions of 08 and 07
marks .
Attempt be made to cover all the topics . As far as possible , options may be given within the same module so that no module is skipped by the students
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Birla College of Arts, Science and Commerce, Kalyan
3.6 INFORMATION TECHNOLOGY- Paper 1
Mod
ule Contents No. of
Sessions
1. DBMS using MS -access 14
1. Database basics
2. Working with database
3. Creating database tables
4. Entering data in a table
5. Sorting records
6. Quering in a database
7. Generating Reports
8. Common Corporate Database management systems
2 Networking Basics 07
3 1. Overview: Definition, Advantages.
2. Types: Common Types- LANs, WANs, Hybrid Networks - CANs,
MANs,HANs. Intranets and Extranets.
3. Networks Structures- Server- Based, Client /Server, Peer to Peer
4. Topologies- Star, Bus, Ring.
5. Network Media - Wired -Twisted pair, Co -axial, Fibre Optic and
Wireless -Radio and infrared.
6.Network Hardware: NIC’s, Hubs, Bridges, Switches, Routers.
7. Cables: Ethernet, Fast Ethernet, Gigabit Ethernet.
8.Network Protocols : TCP/IP, IPX/SPX, NETbios/NetBUI.
9. Digital Data connections: Broadband Connections, DSL Technologies,
Cable Modem Connections, ATM
Internet
Overview: Definition, Types of connections, Sharing internet connection,
HotSpots .
Internet Services - , Email, News, FTP, IRC,IM, Online Services, Peer to
Peer, Services, Blogs, Communities, Social Networking websites.
WWW: IP addresses, Domain names, URLs. Hyperlinks, HTML,Web
Searching the Web: Directories, Search Engines- Boolean Search,
Advanced Search, Meta Search Engines
Cyber Crimes, Cyber law, Hacking , Sniffing, Spoofing, Social
Engineering.
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Birla College of Arts, Science and Commerce, Kalyan
3.6 INFORMATION TECHNOLOGY- Paper 1
Question Paper Pattern
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARRYING 15 MARKS EACH.
Q-1 Objective questions
A) sub question to be asked 10 and to be answered any 08
B) sub question to be asked 10 and to be answered any 07
( * multiple choice/ true or false/ match the columns, fill in blanks) 15 marks
Q-2
Q-2 Full length question
or
Full length question 15 marks
15 marks
Q- 3
Q-3 Full length question
Or
Full length question 15 marks
15 marks
Q-4
Q-4 Full length question
Or
Full length question 15 marks
15 marks
NOTE: -
Full length question of 15 marks may be divided into two sub questions of 08 and 07
marks .
Attempt be made to cover all the topics . As far as possible , options may be given
within the same module so that no module is skipped by the students
16
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Birla College of Arts, Science and Commerce, Kalyan
3.7BUSINESS ECONOMICS – Paper 3
SYLLABUS
Module Content No.of
lectures
1 Introduction to Macro Economics 10
Circular Flow of Income: Closed (two and three sector
models) and Open Economy Models - Trade Cycles: Features
and Phases -Changing Sectoral Composition of India’s
National Income.
2 Economy in the Short -Run 10
Meaning of Aggregate Demand and Equilibrium National
Income (Y=E), Concept of Multiplier -Supply of Money:
Constituents, Determinants, Velocity of Circulation of
Money; RBI's Approach to Money Supply - Demand for
Money, Liquidity Preference Approach.
3 Issues in Inflatio n 07
Demand Pull and Cost Push Inflation, Causes and Effects of
Inflation, Measures to control inflation in India. Impact of
globalizatio n on employment in India.
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Birla College of Arts, Science and Commerce, Kalyan
3.7 BUSINESS ECONOMICS – Paper 3
QUESTION PAPER PATTERN
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARRYING 15 MARKS EACH.
Q-1 Objective questions
A) sub question to be asked 10 and to be answered any 08
B) sub question to be asked 10 and to be answered any 07
( * multiple choice/ true or false/ match the columns, fill in blanks) 15 marks
Q-2
Q-2 Full length question
or
Full length question 15 marks
15 marks
Q- 3
Q-3 Full length question
Or
Full length question 15 marks
15 marks
Q-4
Q-4 Full length question
Or
Full length question 15 marks
15 marks
NOTE: -
Full length question of 15 marks may be divided into two sub questions of 08 and 07
marks .
Attempt be made to cover all the topics . As far as possible , options m ay be given
within the same module so that no module is skipped by the students
18
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Birla College of Arts, Science and Commerce, Kalyan
SYLLABUS AND QUESTION
PAPER PATTERN
AT
ADVANCE DIPLOMA COURSE
(Semester IV )
(w.e.f. 2016- 2017)
OF
DIPLOMA IN ACCOUNTING & TAXATION
Approved by UGC to Birla College with Effect
from the Academic Year 2015- 2016.
(Under NOS and CBSGS)
19
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Birla College of Arts, Science and Commerce, Kalyan
Syllabus an d question paper pattern of Advance
Diploma Course
(Semester IV) - Duration Six Months
SKILL COMPONENTS
Accountancy and Financial Management- Paper 4
Indirect Tax – Paper 2
Management Accounting -Paper 2
GENERAL COMPONENTS
Commerce paper - 4
Business Law- Paper 2
Information Technology - Paper 2
Business Economics - Paper 4
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Birla College of Arts, Science and Commerce, Kalyan
ADVANCE DIPLOMA in ACCOUNTING AND TAXATION
(SUMMARY OF SYLLABUS - SEMESTER IV)
[As per UGC Guidelines One Credit is equivalent to 15 hours of learning (Lectures, Assignments,
Industrial Visitand Internal Work etc.)]
Note:
Total Number of Credits for Advance Diploma Course(Semester IV ) are 30
Credits ( Duration – 6 Months)
No. of Sessions are divided into class work and internal assessment into
assignments, practical, projects, fieldwork etc.
Class Work:
Skill Component - 36 Hours per Course
General Component – 27 Hours per course Code Course Title Credits
4.1 ACCOUNTING & FINANCIAL MANAGEMENT -Paper 4 6
4.2 INDIRECT TAX – Paper 2 6
4.3 MANAGEMENT ACCOUNTING - Paper 2 6
4.4 COMMERCE PAPER -4 3
4.5 BUSINESS LAW - Paper 2 3
4.6 INFORMATION TECHNOLOGY – Paper 2 3
4.7 BUSINESS ECONOMICS – Paper 4 3
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Birla College of Arts, Science and Commerce, Kalyan
4.1 Accountancy and Financial Management -4
SYLLABUS
Module Topics No. of
Sessions
1 Fire Insurance Claims 10
Computation of loss of stock by fire
Ascertainment of claim as per the insurance policyExcluding loss of
profit and consequential loss
2 Redemption of Preference Shares 10
Company Law / Legal Provisions for redemption of preference shares
in Companies Act
Sources of redemption including divisible profits and proceeds of fresh
issue of shares
Premium on redemption from security premium and profits of company
Capital Redemption Reserve Account - creation and use
3 Redemption of Debentures 10
Redemption of debentures by payment from sources including out of
capital and /or out of profits.
Debenture redemption reserve and debenture redemption sinking fund
excluding insurance policy.
Redemption of debentures by conversion into new class of shares or
debentures with options - including at par, premium and discount
4 Accounting with the Use of Accounting Software 06
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Birla College of Arts, Science and Commerce, Kalyan
4.1 Accountancy and Financial Management - Paper 4
QUESTION PAPER PATTERN
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARRYING 15 MARKS EACH.
Q-1 Objective questions
A) sub question to be asked 10 and to be answered any 08
B) sub question to be asked 10 and to be answered any 07
( * multiple choice/ true or false/ match the columns, fill in blanks) 15 marks
Q-2
Q-2 Full length question
or
Full length question 15 marks
15 marks
Q- 3
Q-3 Full length ques tion
Or
Full length question 15 marks
15 marks
Q-4
Q-4 Full length question
Or
Theory Question 15 marks
15 marks
NOTE: -
Full length question of 15 marks may be divided into two sub questions of 08 and 07
marks .
Q.4 short notes can be asked , it is advisable to ask 05 short notes and the students may
be expected to answer 03 out of them .
Attempt be made to cover all the topics . As far as possible , options may be given within the same module so that no module is skipped by the students
23
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Birla College of Arts, Science and Commerce, Kalyan
4.2 INDIRECT TAX - Paper 2
SYLLABUS
MODULE CONTENTS No. of Sessions
Service Tax
1 Basic Terms 12
Terms - Service, Activity, Consideration, Person, Declared
Services Applicability of Service Tax
Registration under Service Tax law (Sec 69)
Registration Procedure
Mega Exemptions from Service Tax under notification
25/2012, Threshold Exemption
Service Tax Returns and Penalty for late filing
Payment of service tax and rate of service tax
Negative List (Sec 66 D Specifies services which are not
taxable)
2 Services Specifically Excluded 12
Transfer of title in goods or immovable property
Transfer delivery or supply of any goods which is deemed
sale
Transactions on money or actionable claims
Provision of service by employee to employer
Services provided by MP, MLA, etc.
Duties preferred by persons who hold posts in pursuance of
provision of constitution e.g. Central Vigilance Committee
Duties perf ormed as a chairperson or member or director in
body established by central, state Govt. or local authority
3 Point of Taxation 12
Determination of point of taxation
Point of taxation for services including continuous supply of
services from 1.4.2012
Special provision for individual
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Birla College of Arts, Science and Commerce, Kalyan
4.2 INDIRECT TAX - Paper 2
QUESTION PAPER PATTERN
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARRYING 15 MARKS EACH.
Q-1 Objective questions
A) sub question to be asked 10 and to be answered any 08
B) sub question to be asked 10 and to be answered any 07
( * multiple choice/ true or false/ match the columns, fill in blanks) 15 marks
Q-2
Q-2 Full length question
or
Full length question 15 marks
15 marks
Q- 3
Q-3 Full length question
Or
Full length question 15 marks
15 marks
Q-4
Q-4 Full length question
Or
Theory Question 15 marks
15 marks
NOTE: -
Full length question of 15 marks may be divided into two sub questions of 08
and 07 marks .
Q.4 short notes can be asked , it is advisable to ask 05 shortnotes and the students
may be expected to answer 03 out of them .
Attempt be made to cover all the topics . As far as possible , options may be
given within the same module so that no module is skipped by the students
25
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Birla College of Arts, Science and Commerce, Kalyan
4.3 Management Accounting –Paper 2
SYLLABUS
Module Topics No. of
Sessions
1 Cash Management : 12
a) Introduction
b) Motives for Holding Cash
c) Aspects of Cash Management, Long Term Cash Forecasting,
Reasons for Cash Surplus.
d) Cash Management Techniques
2 Preparation of Cash Flow Statement with reference to Accounting
Standard No. 3( Indirect Method Only)
12
3 Working Capital Management 12
a) Gross and Net working capital, Positive and Negative
Working capital.
b) Estimation of Working Capital
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Birla College of Arts, Science and Commerce, Kalyan
4.3 Management Accounting –Paper 2
QUESTION PAPER PATTERN
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARRYING 15 MARKS EACH.
Q-1 Objective questions
A) sub question to be asked 10 and to be answered any 08
B) sub question to be asked 10 and to be answered any 07
( * multiple choic e/ true or false/ match the columns, fill in blanks) 15 marks
Q-2
Q-2 Full length question
or
Full length question 15 marks
15 marks
Q- 3
Q-3 Full length question
Or
Full length question 15 marks
15 marks
Q-4
Q-4 Full length question
Or
Theory Question 15 marks
15 marks
NOTE: -
Full length question of 15 marks may be divided into two sub questions of 08 and 07
marks .
Q.4 short notes can be asked , it is advisable to ask 05 shortnotes and the students may
be expected to answer 03 out of them
Attempt be made to cover all the topics . As far as po ssible , options may be given
within the same module so that no module is skipped by the students .
27
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Birla College of Arts, Science and Commerce, Kalyan
4.4 Commerce Paper - 4
SYLLABUS
Module Contents No. of lectures
1 Production Management 10
Scope – Functions – Production Planning and Control –
Objectives and Steps – Concepts of Productivity and
Efficiency - Factors for Location of Production Unit –
Production Systems – Intermittent – Continuous –
Flexible Manufacturing System – Selection of Suitable
Production System
2 Quality Management 08
1. Quality Management – Meaning and Definition -
Techniques of Quality Control - Quality Circle and its
process.
2. TQM - Meaning and Features.
3. Six Sigma - Meaning and Features, Steps
4. Kaizen - Meaning and Process.
3 Indian Financial System 09
1. Indian Financial Market - Meaning and Structure.
2. SEBI- Functions.
3. Stock Exchange- Delimitation, Functions and
Dematerialisation.
Credit Rating Agencies- Meaning, Functions, Advantages
Role and CRISIL
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Birla College of Arts, Science and Commerce, Kalyan
4.4 Commerce Paper -4
QUESTION PAPER PATTERN
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARRYING 15 MARKS EACH.
Q-1 Objective questions
( * multiple choice/ true or false/ match the columns, fill in blanks) 15 marks
Q-2
Q-2 Full length question
or
Full length ques tion 15 marks
15 marks
Q- 3
Q-3 Full length question
Or
Full length question 15 marks
15 marks
Q-4
Q-4 Full length question
Or
Full length question 15 marks
15 marks
NOTE: -
Full length question of 15 marks may be divided into two sub questions of 08 and 07
marks .
Attempt be made to cover all the topics . As far as possible , options may be given
within the same module so that no module is ski pped by the students .
29
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Birla College of Arts, Science and Commerce, Kalyan
4.5 BUSINESS LAW - Paper 2
SYLLABUS
Module Contents No. of
Sessions
1 The Companies Act, 1956 10
1. Definition, Features of a Company
2. Registration of a Company
3. Types of Companies.
4. Memorandum of Association - Definition, importance
and clauses, Doctrine of Ultra Virus, Doctrine of Indoor
Management, Doctrine of Constructive Notice.
5. Articles of Association - Definition, importance and
contents.
6. Membership of a Company -Its acquisition and Cessation,
Rights and Duties of Members.
2 Partnership Act, 1932 05
1. Definitions and types of Partnership (Section 4).
2. Relations of Partners with One Another - Rights and
Duties of Partners to one another (Section 12 to 17).
3. Relation of Partners with Third Parties - Extent of
Implied Authority of a Partner (Chapter III - Section 18 to
29).
4. Minors Position in Partnership (Section 69).
5. Dissolution of Firm and Dissolution of Partnership
(Section 39 to 45).
6. Effect of Non -Registration (Section 69).
3 Maharashtra Co -operative Societies Act, 1960 07
1. Definition and Features of A Co -operative Society.
2. Formation and Registration (including reference to by-
law and model by -laws)
3. Types of Co -operative societies.
4. Membership
4.1 Types of Membership.
4.2 Acquisition of Membership.
4.3 termination of Membership.
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Birla College of Arts, Science and Commerce, Kalyan
4.4 Rights and Duties of Membership.
5. Management
5.1 Managing Committee (a) Its Composition by
nomination and by Election, (b) Powers and Functions
of the Managing Commi ttee (c) Removal of Managing
Committee.
5.2 Annual General Meeting, Special General Meeting.
5.3 (a) Audit Enquiry, Inspection and Supervision (b)
Dispute, Judicial Powers - Registrar's Powers , Co -
operatives Courts and Appellate Courts.
4 Consumers Pro tection Act, 1986 05
1. Definitions.
2. Consumer Protection Councils (Section 4 to 8).
3. Consumer Disputes Redressal Agencies (Section 9 to 15)
4. District Forums, State Commission and National
Commission - Jurisdiction of and Compositio n of Terms and
Conditions of Service - Removal of the Precedent of
member of the National Commission from office in certain
circumstances (Rules 12 and 13 of the Consumer Protection
Act, 1987).
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Birla College of Arts, Science and Commerce, Kalyan
4.5 BUSINESS LAW - Paper 2
QUESTION PAPER PATTERN
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARRYING 15 MARKS EACH.
Q-1 Full Length Question
OR
Write Short Notes on ( any three out of five)
15 marks
Q-2
Q-2 Full Length Question
OR
Write Short Notes on ( any three out of five)
15 marks
15 marks
Q- 3
Q-3 Full Length Question
OR
Write Short Notes on ( any three out of five) 15 marks
15 marks
Q-4
Q-4 Full Length Question
OR
Write Short Notes on ( any three out of five) 15 marks
15 marks
NOTE: -
Full length question of 15 marks may be divided into two sub questions of 08 and 07
marks .
Attempt be made to cover all the topics . As far as possible , options may be given within the same module so that no module is skipped by the students
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Birla College of Arts, Science and Commerce, Kalyan
4.6 INFORMATION TECHNOLOGY- Paper 2
Module Contents No. of
Sessions
1. Web Designing Using HTML 14
1. Evolution of HTML
2. Concept of Hy per Text, Tags
3. Structure of an HTML , file
4. Basic Tags