St. Joseph S College Ofcommerce

St. Joseph’s College ofCommerce

An Autonomous Institution affiliated to BangaloreUniversityDedicatedtoExcellencewithRelevance

St.Joseph’sCollege,Bangalorewasestablishedin1882bytheFrenchMissionaryFathersfor the purpose of imparting higher education. In 1937, the management of theCollegewashandedovertotheJesuits,aworldwideReligiousordergoingbythename‘SocietyofJesus’.ThecollegeanditssisterinstitutionsarenowmanagedbytheBangaloreJesuitEducational Society (Regd). A department of Commerce was established in the Collegein 1949. In 1972, this department became an independent college by the name St.Joseph’s College ofCommerce.

Sinceitsinceptionasanindependentinstitution,theCollegehasshowngrowthandprogressinacademics,co-curricularandextra–curricularactivities.Besides,therehasbeenaconstanteffortmadebytheCollegetoacquireexcellenceineveryaspectofgoodeducation.Currentlyit stands re-accredited to the National Assessment andAccreditationCouncil(NAAC)withan ‘A’grade.InFebruary2010,theCollegewasrecognized by the UGC as a “College with Potential forExcellence”.

The College aims at the integral formation of its students, helping them to becomemenand women for others. Though it is a Christian minority institution, the college hasbeenimparting liberal education to the students of all denominations withoutanydiscrimination.St.Joseph’sCollegeofCommerceisaffiliatedtoBangaloreUniversityandbecameautonomousinSeptember2005.Themottoofthecollegeis‘FideetLabore’or‘FaithandToil’andthecollegeattemptstoinculcatethemottoinevery studentthroughitsvariouscoursesandprogrammes.

The College is committed to providing quality education to its students. ItoffersBachelor of Commerce and Bachelor of Business Administration, three yearUnderGraduate Degree programmes, and Master of Commerce, a two year PostGraduateprogramme. Highly qualified staff members, excellent infrastructure of the collegelikespacious classrooms, a good library and computer lab facilities helps topromoteacademic excellence.

GOALS OF THE B.ComCOURSE

1.To provide conceptual knowledge and application skills in the domainofCommercestudies.

2.Toprovideknowledgeandskillsinalmostallareasofbusinesstobeabletomeetexpectations of business and to handle basic business tasks, thus equippingastudent to take up entry – level jobs in different sectors of commerce, tradeandindustry.

3.Tosharpenthestudents’analyticalanddecisionmakingskills.

4.Todevelopthestudentswithprofessionalandacademicinputstoadapttotherequirements of the changing travel, tourism and hospitalityindustry.

5.Tofacilitatestudentstoacquireskillsandabilitiestobecomecompetentandcompetitive in order to be assured of good careers and jobplacements.

6.To develop entrepreneurial abilities and managerial skills in students so astoenable them to establish and manage their own businessestablishmentseffectively.

I.ELIGIBILITY FOR ADMISSION:

Candidates who have completed the Two year Pre – University courseof KarnatakaStateoritsequivalentareeligibleforadmissionintothiscourse.

II.DURATION OF THECOURSE:

The course of study is 3 years of Six Semester. A candidate shall completehis/herdegreewithinsix(6)academicyearsfromthedateofhis/heradmissiontothefirstsemester.

III.MEDIUM OFINSTRUCTION:

The medium of instruction shall beEnglish.

IV.ATTENDANCE:

a)Astudentshallbeconsideredtohavesatisfiedtherequirementofattendanceforthe semester, if he/she has attended not less than 75% in aggregate ofthenumber of working periods in each of the subjectscompulsorily.

b)A student who fails to complete the course in the manner stated above shallnotbe permitted to take the end semesterexamination.

V.COURSEMATRIX:

Refer page no 5 –6

VI.TEACHING ANDEVALUATION:

M.Com/MBA/MFA/MBS/MTAgraduateswithB.Com,B.B.M&BBSasbasicdegreefromarecognizeduniversityareonlyeligibletoteachandtoevaluatethesubjectsincludingpart–BsubjectsofIandIIsemesters(exceptinglanguages, compulsory additional subjects and core Information Technologyrelatedsubjects) subjects mentioned in this regulation. Languages andadditionalsubjectsshallbetaughtbythegraduatesasrecognizedbytherespectiveboardofstudies.

VII.EVALUATION:

EvaluationforUGcourseconsistsoftwocomponents,viz.ContinuousInternalAssessment (CIA) and End Semester Examination (ESE) with the weightageof 30% and 70%respectively.

Continuous Internal Assessment (CIA) includes a centrally organized MIDTERM TEST and other exercises administered by the teacher such asUnittest/Online test/Snap test/Surprise test/Quiz/Assignment/Presentation

/Project/Researcharticle/Seminaretc.EachTeachingfacultyisrequiredtomaintainarecordoftheContinuousinternalAssessmentmarksandmakeentriesofthesameintheERPsoftware.

The End Semester Examination will be conducted at the end ofeachsemester. The duration and maximum marks for the EndSemesterExamination is 3 hours and for 100 marks.

VIII.MINIMUM FOR A PASS: An UG student has to get a minimum of 40% marksintheESEand40%aggregateinCIAESEforapassingeachsubject.TheminimumSGPA to qualify for the B.Com degree is 4.00 and a pass in allsubjects.

IX.CLASSIFICATION OF SUCCESSFULCANDIDATES:

Grading System For Choice Based Credit System (CBCS)- The College adopts a tenpointgradingsystem.Themodalitiesandtheoperationaldetailsareasfollows.

1.Credits - Credits are assigned to subjects based on the followingbroadclassification

Subjectcategory / Instruction hrs/week / Credits
Languages / 3hrs / 2
MajorCore / 4hrs / 4
MajorOptional / 4hrs / 5
AlliedRequired / 4hrs / 4
AlliedOptional / 4hrs / 4

2.Grade Points – The papers are marked in a conventional way for 100 marks.Themarks obtained are converted to a 10 pointscale.

GradePoint=ActualMarksscoredoutof100/10

3.Thesemestergradepointaverage(SGPA)-isthesumoftheproductofthecredits with the grade points scored in all subjects divided by the total creditsinthesemester.

SGPA=∑CreditsxGradePoints/TotalCreditsMinimumSGPAforapassis4.

IfastudenthasnotpassedinasubjectorisabsentthentheSGPAisnotassigned.

4.The cumulative grade point average (CGPA)- is the weighted average of allthesubjects undergone by a student over all the six semesters of acourse.

CGPA = ∑ Total credits in the semester x SGPA / Total credits of thecourse. SGPA and CGPA will be rounded off to two decimal places.

5.Interpretation of SGPA/CGPA/ Classification of final result for a UGcourse

SGPA/CGPA / LetterGrades / Nomenclature
9-10 / O / Distinction
8-<9 / A++
7-<8 / A+
6-<7 / A / FirstClass
5-<6 / B / SecondClass
4-<5 / C / PassClass
<4 / F / ToRe-Appear

X.PATTERN OF QUESTIONPAPER:

Question Paper Pattern: (3 Hours duration, Max. Marks:100)

Section-A / Conceptual /MultipleChoice
/ObjectiveType / 2 marks × 10questions / 20Marks
Section-B / AnalyticalQuestions / 5 marks × 4questions / 20Marks
Section-C / EssayQuestions / 15 marks × 3questions / 45Marks
Section-D / Compulsoryquestion/Casestudy / 15 marks × 1questions / 15Marks
Total / 100 Marks

XI.REVALUATION, RETOTALING andIMPROVEMENT:

There is provision for Revaluation, Re-totalling and Improvement withintwoweeksofthepublicationoftheresults.

Revaluation:Onlyastudentwhohasscoredaminimumof25%marksintheESEis eligible to apply for revaluation. The application has to be submitted to theoffice of the COE within 3 weeks of the publication of the semester results.Fiftypercentofthefeewillberefundedtothecandidateifthecandidateonrevaluationobtains fifteen or more marks than what was scored in the previous exam. Ifthe

studentscoresmorethantwentyadditionalmarksonrevaluation,theentirefeewill be returned. An External Examiner who was not part of the Boardof Examiners for the regular valuation will value such papers. After revaluation,thehigherofthetwomarksshallbeawardedtothestudent.

ReTotalling:Thereisalsoprovisionforre-totallingofmarksiftheapplicationismadewithin3weeksofthepublicationofresultswiththeprescribedfee.

ProvisionforImprovement:Acandidate,whodesirestoimprovehis/herEndSemesterExaminationmarks,hastofirstwithdrawhis/heroriginalEndSemesterExamination marks. The student will be awarded whatever marks he/she obtainsinthelaterappearanceeveniftheyarelessthanthemarksawardedpreviously.

B.COM – TRAVEL & TOURISM COURSE

CHOICE BASED CREDIT SYSTEM

SEMESTERS

Content / I / II / III / IV / V / VI / TOTAL
Part A: Languages
English and Business Comm / 3hr/2Cr / 3hr/2Cr / 3hr/2Cr / 3hr/2Cr / - / -
Language / 3hr/2Cr / 3hr/2Cr / 3hr/2Cr / 3hr/2Cr / - / -
I / 4 Cr / 4 Cr / 4 Cr / 4 Cr / - / - / 16
Part B: Core Subjects
Content / I / II / III / IV / V / VI / TOTAL
Major core /

• Financial Accounting
• Principles of Management

/

• Corporate Accounting
• Business and company Law

/

• Cost Accounting
• Marketing

/

• Financial Management
• Human Resource Management

/

• Taxation
• Management A/c

/

• Operations Research
• Banking and Insurance

Allied Required /

• Economics of Tourism
• Fundamentals of the Tourism Industry

/

• Business Statistics
• Geography in Travel Planning

/

• Travel Agency& Tour Operations

/

• Transport Management

/

• Airfare and Ticketing

/

• Air Cargo and Logistics Management

Major Optional / NA / NA / NA / NA /

• Elective Paper-1
• Elective Paper-2

/

• Elective Paper-3
• Elective Paper-4

Allied Optional / NA / NA / # 4hr/4Cr
(as per list given) / # 4hr/4Cr
(as per list given) / - / -
Skill based
Major / Subject /Elective Skill based paper / Subject /Elective Skill based paper
II / 16 Cr / 16 Cr / 16 Cr / 16 Cr / 27 Cr / 27 Cr / 118
Part C:Foundation, skill development, interdisciplinary & Sports
HRD / 1 hr/1 Cr / 1 hr/1 Cr / - / - / - / -
IC / - / 1 hr/1 Cr / - / - / - / -
EVS / - / - / - / 1 hr/1 Cr / - / -
Internship / - / - / - / 120 hr/2 Cr / - / 120 hr/2 Cr
Skill development / Certificate Course 60 hrs/ 2 Crs. / Tally -
30 hr/2Cr / MS Office – 30 hr/ 2 Cr / - / -
Field visit / 120 hr/ 2 Cr
III / 1 Cr / 4 Cr / 4 Cr / 5 Cr / - / 2 Cr / 16
Part D: Extension and extracurricular activities
Extension/
Extra Curricular & Others / 1 Cr / 1 Cr / - / -
IV / 1 Cr / 1 Cr / - / - / 02
Total / 22 Cr / 25 Cr / 24 Cr / 25 Cr / 27 Cr / 29 Cr / 152

B.COM – TRAVEL & TOURISM

COURSESTRUCTURE

SEMESTER SCHEME OFEXAMINATION

CORESUBJECTS

SEMESTER I

SubjectCode / Title of thePaper / Lecture Hrsper week / Marks / TotalMarks / Grade/Credits
CIA / ESE
C2 15 MC101 / FinancialAccounting / 04 / 30 / 70 / 100 / 04
C2 15 MC102 / Principlesof Management / 04 / 30 / 70 / 100 / 04
C2 15 AR103 / Economics ofTourism / 04 / 30 / 70 / 100 / 04
C2 15 AR104 / Fundamentals oftheTourismIndustry / 04 / 30 / 70 / 100 / 04
Total / 16 / 120 / 280 / 400 / 16

SEMESTER –II

Subject Code / Title of thePaper / Lecture Hrsper week / Marks / TotalMarks / Grade/Credits
CIA / ESE
C2 15 MC201 / CorporateAccounting / 04 / 30 / 70 / 100 / 04
C2 15 MC202 / BusinessAnd CompanyLaw / 04 / 30 / 70 / 100 / 04
C2 15 AR203 / BusinessStatistics / 04 / 30 / 70 / 100 / 04
C2 15 AR204 / Geography InTravel Planning / 04 / 30 / 70 / 100 / 04
Total / 16 / 120 / 280 / 400 / 16

CIA – Continuous InternalAssessmentESE – End SemesterExam

LANGUAGES

Sem No / Subject Code / Title of thePaper / Lecture Hrsper week / Marks / TotalMarks / Grade/Credits
CIA / ESE
I / C2 151KN / Kannada / 03 / 30 / 70 / 100 / 02
C2 151HN / Hindi / 03 / 30 / 70 / 100 / 02
C2 151AE / AdditionalEnglish / 03 / 30 / 70 / 100 / 02
C2 151GE / GeneralEnglish / 03 / 30 / 70 / 100 / 02
Total / 06 / 60 / 140 / 200 / 04
II / C2 152KN / Kannada / 03 / 30 / 70 / 100 / 02
C2 152HN / Hindi / 03 / 30 / 70 / 100 / 02
C2 152AE / AdditionalEnglish / 03 / 30 / 70 / 100 / 02
C2 152GE / GeneralEnglish / 03 / 30 / 70 / 100 / 02
Total / 06 / 60 / 140 / 200 / 04

CIA – Continuous InternalAssessmentESE – End SemesterExam

FOUNDATIONCOURSES

Sem. No / Subject Code / Title of thePaper / Lecture Hrsper week / Grade/ Credits
I / FC107 / HolisticDevelopment(LifeSkills) / 1 / 1
II / FC207 / HolisticDevelopment(LifeSkills) / 1 / 1
II / C2 152IC / Indian Constitution / 1 / 1

SEMESTER –1

C2 15 MC 101: FINANCIALACCOUNTING

Objective:

To acquaint the students with the fundamentals of accounting concepts, BookKeepingand preparation of FinalAccounts.

Module-1:IntroductiontoAccounting5HrsDefinition of Accounts – Nature, Objects and Utility of Accounting inBusinessOrganizations.AccountingConceptConventionsGAAP(Conceptonly).CapitalRevenue items. Accounting Equations. -Meaning and Analysis ofaccountingtransaction,PreparationofDailyBalanceSheetsusingAccountingEquation.

Module - 2: Mechanics ofAccounting15Hrs

RulesofDebitCredit:Forassets,liabilities,forcapital,forIncomes

Expenses.BookkeepingbyDoubleEntrysystem,Journal,Ledger,SubsidiaryBooks,TrialBalance.

Module – 3: Rectification ofErrors10Hrs

Types of accounting errors Error of omission; Error of commission; Error ofPrincipleand Compensating Error. Errors disclosed by the Trial Balance, Errors not disclosedbythe Trial Balance, Rectification of errors before the preparation of TrialBalance,Rectification of errors after the preparation of Trial Balance by the use ofSuspenseAccount.

Module-4:FinalAccountsofSoleTraderandPartnership 15Hrs

PreparationofTradingAccount,ProfitLossAccount,ProfitandLossAppropriationAccount and Balance Sheet of a Sole Trader and Partnership Firm. Treatment ofSpecialItems: Adjustments relating to Closing Stock; Outstanding Expenses; PrepaidExpenses;Accrued Income; Income received in advance, Provision for discount ondebtors,Provisionfordiscounton creditors,Manager‟scommission(beforechargingsuchcommission and after charging such commission); Goods distributed as freesamples,Goodstakenbytheownerforpersonaluse,Abnormallossofstockbyfire,theftandaccident (insured goods and uninsured goods); Interest on capital anddrawings,Partners salary andCommission.

Module–5 : Company FinalAccounts15HrsMeaning – Preparation of Financial Statements of Companies as per Schedule III oftheCompanies Act, 2013 (excluding Cash Flow Statement and ConsolidatedFinancialStatement)-Treatmentofspecialitems:Depreciation,InterestonDebentures,ProvisionforTax,Dividends:InterimProposed,CorporateDividendTax,Unclaimeddividend,Commission payable before charging such Commission and after chargingsuch commission.

SkillDevelopment:

(Theseactivitiesareonlyindicative,theFacultymembercaninnovate)

•Contact an NGO and find out their system ofaccounting.

•Collect information with regard to the practical reasons for chargingdepreciationand the methods adopted for calculating thesame.

•Generatedifferenttypesoffinancialandcostrelatedreportsusingexcelandtally.

•FindouttheaccountingsystemadoptedbyaSoleProprietorandthedifferencesbetween Double Entry and Single Entry systems of BookKeeping.

•Analyse the differences between Profit & Loss Account and Income &ExpenditureAccount/ Receipts & PaymentsAccount.

Books forReference:

Jain S P & Narang: Basic FinancialAccounting.

R. S. N. Pillai, Bagavathi & S Uma: Fundamentals of AdvancedAccounting.

S. Anil Kumar, Mariappa & V Rajesh Kumar: FinancialAccounting.

S.N.MaheshwariS.K.Maheshwari:FundamentalsofAccounting.

S. Sudalaimuthu & S. Anthony Raj: Computer Applications inBusiness.

SEMESTER –1

C2 15 MC 102: PRINCIPLES OFMANAGEMENT

Objective:

TofamiliarizethestudentswiththeConceptsandPrinciplesofManagementandtotrain them in Practical and Managerialskills.

Module – 1: Introduction to Management and History of ManagementThought 12HrsIntroduction: Meaning – Nature and Characteristics of Management – ScopeandFunctional Areas of Management – Management as an Art, Science or Profession–Management and Administration – Principles of Management - Roles and skills of

managers.

Evolution of Management Thought: Pre-scientific Management (introduction)–Taylor‟s Scientific Management – Fayol‟s modern management - Lillian and GilberthHuman Relations – EltonMayo.

Module - 2: Planning Forecasting and DecisionMaking 10HrsPlanning:Nature–PlanningProcess–Objectives–Typesofplans–MBO(PeterDrucker) &MBE

Forecasting: Meaning and purpose of forecasting – Techniques of forecasting-Qualitative andquantitative.

DecisionMaking:Meaning–Typesofdecisions–PersonalphasesofDecisionMaking-Steps in decision making - Delegation and Principles ofdelegation.

Module-3:OrganizingandStaffing10HrsOrganizing: Nature and purpose of organization – Principles of organization–Organization structure and types – Departmentation – Committees – Centralizationvs.Decentralization of Authority – Span of Control – Meaning - Factors affectingspan.

Staffing:Natureandprocessofstaffing.

Module - 4 Leadership, Directing andControlling10Hrs Leadership: Meaning – Leadership styles – Theories ofleadership.

Directing:Meaning–Principlesandtechniquesofdirecting.

Controlling: Meaning and definition – Features – Steps in controlling and methodsofestablishingcontrol.Techniquesofcontrolling–Budgetaryandnon-budgetary.

Module – 5: Co–Ordination andMotivation12Hrs Co-ordination: Meaning – steps and methods ofco-ordination.

Motivation: Meaning - Theories of motivation – Carrot & Stick approach – Maslow’s–Mc Gregor’s – Herzberg’s – ERG – Mc Clelland’s – Vroom’s Expectancy –WilliamOuchi’s theoryZ.

Module – 6: BusinessEthics6 Hrs

Meaning – Need and importance - Principles of ethics -profits and ethics –Factors affecting ethical practices inBusiness

Social Responsibilities of Management – Meaning, Social responsibilities ofbusiness towards variousgroups.

SkillDevelopment:

(These activities are only indicative, the Faculty member caninnovate)

•Different types of Organization Charts(structure).

•Chart ofStaffing.

•Graphic representation of Maslow’sTheory.

•Chart on Media ofCommunication.

•Draft Control chart of different industry/businessgroups.

•Prepare list of corporate strategies that are adopted by Indian Companies to facethe challenges ofcompetition.

•Select a successful retail store and give details of factors leading to itssuccess.

•Selectafailedventure,ifanyknowntoyou,andbringoutreasonsforitsfailure(Note what we learn from these success & failurestories).

•Select a company and prepare a SWOT analysis for thesame.

•Mention the characteristics and skills of managers in the 21stcentury.

•List out some unethical practices prevailing in anorganization.

•Undertake a study of some ethical practices followed by anorganization.

Books forReference:

Appaniah & Reddy: Essentials ofManagement.

Koontz & ODonnell:Management.

L. M Prasad: Principles ofManagement.

Rustum & Davan: Principles and Practice ofManagement.

S.V.S Murthy: Essentials ofmanagement.

Sharma & Gupta: Principles ofManagement.

Srinivasan & Chunawalla: Management Principles andPractice.

Thomas N. Duening & John. M. Ivan Cevich: Management, Principles andGuidelines, BiztantraPublications.

Tripathi & Reddy: Principles ofManagement.

Premavathy M. Dr., Business Ethics, SrivishnuPublication.

SEMESTER –1

C2 15 AR 103: ECONOMICS OFTOURISM

Objective:

To help students combine an understanding of the tourism sector withproveneconomictools.

Module - 1: BasicConcepts4Hrs

Introduction to Economics, Meaning, Definition, Different Fields in Economics,TourismEconomics – Meaning, definition, Scope and Magnitude of tourism, PerspectiveonTourism, TourismBusiness.

Module-2:Demandandsupplyanalysis8HrsDemand – Meaning, Factors influencing demand, methods of calculating,TourismDemand – Meaning Types of tourism demand, Factors influencing tourism demandinIndia, Factors affecting International tourism demand, Indicator of effectivetourismdemand,measurementandproblemsintourismdemand.

Supply – Meaning, determinants. Tourism supply, common features oftourismproducts.

Module - 3: DemandForecasting6Hrs

Meaning, Definition, Objectives and Different methods of forecasting tourismdemand-probabilistic travel method and Delphi technique - problems relating todemandforecasting.

Module-4:CostandRevenueAnalysis6HrsCost – Meaning, types and calculations, Cost curve -meaning, characteristics of longruncost curve, Relationship between AC and MC Curve, Revenue – meaning, types.

Module-5:MarketStructureandPricingStrategies16HrsMeaning of market structure, Perfect competition, monopoly monopolisticcompetition–meaning,definitionandfeatures.

Tourismpricing,objectives,factors,Pricingapproaches–cost-basedpricing,rateofreturnpricing,marginalpricing,backwardpricing,marketorientedpricing,followingprice leadership, customary pricing, flexible pricing, guaranteed pricing, trial anderrorpricing, premiumpricing.

Module - 6: MacroConcepts20Hrs

Business cycles – Meaning, Features and Phases of a business cycle. Impact ofBusinesscycles on tourism. Fiscal and Monetary policy – meaning, objectives, Foreign exchange–exchangeratedetermination,CausesofchangesinExchangerate.FixedandFlexibleexchange rate- meaning, definition advantages and disadvantages. Impact of Tourism–Economic,SocialandEnvironmental.PESTAnalysisfromtheTourismPerspective.

SkillDevelopment:

(These activities are only indicative, the Faculty member caninnovate)

•Draftthediagrammaticrepresentationofeachaspectofthemodulesinabook under differentchapters.

•Select and discuss the case studies that will have impact on businessdecision- making in eachchapter.

•A survey report on the demand forecasting for aproduct.

•Choose a tourism product and apply price elasticity in realsituation.

•Present a diagram showing businesscycles.

Books forReference:

John Tribe: Economics of Recreation, Leisure and Tourism.

Romila Chawla: Economics of Tourism andDevelopment.

Norbert Vanhove: The Economics of TourismDestinations

Holloway C. Nandan: Business ofTourism

Kamra K.K: Economics of Tourism: New Delhi,Kanisha

M. Thea Sindair, Mike Stabler: Economics ofTourism

M.L Jhingan: MicroEconomics

Mithani: ManagerialEconomics

K.K. Dewett: EconomicAnalysis

D.N. Drivedi:Economics

SEMESTER –I

C2 15 AR 104: FUNDAMENTALS OF THE TOURISMINDUSTRY

Objective:

Tointroducethestudentstothedisciplineoftourismandenablethemtohaveabirdeyeviewofthevariousconceptswhichconstitutethetourismindustry

Module 1: Introduction to the Tourismindustry10Hrs Tourism:Definition,meaning,natureandscope-Tourist,travelers,visitor,transitvisitorandexcursionist-definitionanddifferentiation-Leisure,recreationandtourismandtheirInterrelationship-Conceptoftourismresource,Componentsandelementsoftourism: Intermediaries and suppliers - Types and typologies of tourism – EmergingTrends in tourism - Approaches to studytourism

Module 2: Historical Dimensions ofTourism6HrsTravelandtourismthroughtheAges:EarlyTravels,'Renaissance‟and„AgeofGrandTours';Emergenceofmoderntourism,conceptof“Paidholiday”-Annualholidays-ImpactsofIndustrializationandTechnologicalAdvancementsontourismindustry

Module 3: Tourism inIndia6Hrs

Growth of tourism in India- Tourism policy of India: study about the plans andpoliciesof the govt. of India for the development of tourism sector - And outline of L.KJHAcommittee1963,nationaltourismpolicy1982-NationalActionplanfortourism(NAPT)1992-,tourismand5yearplaninIndiawithspecialreferenceto11th5yearplan.

Module4:TourismplanninginIndia6HrsPlanning-Importanceofplanningintourism-Processintourismplanning-Planningapproaches for different forms of tourism: Eco tourism, urban tourism, Rural Tourism-Planningforthedevelopmentofatouristdestination-Impactsofunplannedtourismdevelopmentonatouristdestination

Module 5: Tourism Resources ofIndia20HrsPhysical resources: Art and architecture of tourism significance - World Heritagemonuments and other prominent monuments of India, Museum and art galleriesof India

Important tourism Circuits Golden triangle - Delhi, Agra and Jaipur, Southerntriangle

- Mahabalipuram, Kanchipuram and Madurai, Buddhist circuit - Lumbinie,Bodhgaya,Sarnath and Kushinagpur and Green triangle- Guwahati, Shillong andKaziranga,Bhubaneswar, Puri-Konark

Cultural resources: Indian Classical dances and Folk dance forms, art andhandicraft,fairs andfestivals

Religiousresources:Studyofthefamousshrines/centersofthemajorreligionsofIndia-TourismpromotionalfestivalsofIndia

Naturalenvironmentalresources:NationalParksandWildlifeSanctuaries,BirdSanctuaries,tigerandcrocodileprojectsitesofIndia-Majorhillstations,Islands,riversandriverislandsofIndia-SeasandimportantBeachesofIndia-Mumbai,Puri,Goa,Chennai, Trivandrum.

Module 6: Tourism Organizations: Inter-governmental, National andInternational

12 hrs Inter-governmentalorganizationsandtourismindustry:co-ordinationofthetourismindustrywithgovernmentdepartmentsviz.,Tourism,Civilaviation,Transport,Forest,Archaeology, Culture, Museum, Health, etc. Role of State Tourism Development

Corporationinthedevelopmentoftourisminrespectivestate.

National tourism Organizations: An overview of organizations like NTO, ITDC,FHRAIandTAAI.Internationaltourismorganizations:AnoverviewofinternationalorganizationslikeUNWTO,IATA,PATA,ICAOinpromotionanddevelopmentintourismworldwide.

SkillDevelopment:

(These activities are only indicative, the Faculty member caninnovate)

•Chart out the growth of the Indian tourismindustry.

•UndertakeastudyonthevariouschallengesfacingtheIndiantourismindustrytoday

•Conduct a study of Indian Temple Architecture and popular Religiouscentres.

•Collect information with regard to the different Indian ClassicalDances.

•PrepareareportontheperformanceoftheIndiantourismindustryoverthelastdecade.

•Identify contemporary challenges facing the global tourismindustry.

Books forReference:

Tourism operations & management – Sunetraroday, Archana Biwal, VandanaJoshi– Oxfordpublisher.

Tourism concepts & practices – John R. Walker, Josielyn T. Walker –Pearsonpublisher

Tourism development principles & practices –A.K.Bhatia

Tourism marketing –S.M.Jha

Business of tourism - VikashChoudhar

Aacharya Ram- Tourism and Cultural Heritage ofIndia.

Dr. S. P. Basand- Sushema- Sonia and Chander Mohan- Tourism in thenewmillennium - Challenges andOpportunities.

Martin Mowforth and Ian Munt- Tourism andSustainability.

Shaloo Sharma- Indian Tourism- Policies andProgrammes.

SEMESTER–II

C2 15 MC 201: CORPORATEACCOUNTING

Objective:

ToenablethestudentstodevelopawarenessaboutcorporateAccountingconformitywiththeprovisionsoftheCompany‟sActandlatestamendmentstheretowiththeadoption Ind AccountingStandards.

Module - 1: Valuation ofGoodwill12Hrs

Valuation of Goodwill - Need for Valuation, Various factors to be consideredwhile valuing Goodwill - Methods of valuing Goodwill - Simple average profitsmethod;Weighted Average Profits method, Super Profit Method, Capitalisation Method,andAnnuitymethod.(IndAS38–Intangibleassets)

Module – 2: Valuation ofShares12Hrs

Needforvaluation–Earningspershare(IndAS33)Methodsofvaluationofshares–Net Asset Method; Earnings Capitalisation Method, Fair value method andDividendCapitalisation Method – Valuation of Partly paid shares – Valuation of RightShares.

Module – 3: CorporateRestructuring20HrsBusiness Combination (Ind AS 103) - Amalgamation, Absorption andExternalReconstruction, Amalgamation in the nature of Merger, Amalgamation in the natureofPurchase–CalculationofPurchaseConsideration-JournalEntriesandLedgerAccounts

intheBooksoftheVendorCompany-IncorporatingEntriesinthebooksoftheNewCompany – Pooling of Interest Method and Purchase Method - Finding out GoodwillorCapitalReserve–PreparationofAmalgamatedBalanceSheet.

Module – 4: InternalReconstruction12HrsMeaning – Objective – Procedure – Forms of Reduction – Reorganizationthroughsurrender of shares – Sub Division and consolidation of shares –AccountingArrangement–JournalEntries–BalanceSheetafterReconstruction.

Module– / 5:AccountingStandardsand / InternationalFinancial / Reporting
Standards: / 4Hrs

Meaning of Accounting Standards; Need for Accounting Standards; Objectivesof Accounting Standards; Advantages of Accounting Standards; Introduction to IFRSandInd AccountingStandards.

SkillDevelopment:

(These activities are only indicative, the Faculty member caninnovate)

•Preparationofaclaimstatementwithimaginaryfigurestosubmittoinsurancecompany

•Collection of transactions relating to anybranch.

•Collection of final accounts of departmentalorganizations.

•Mock display of sole trader and discussion of theirtransactions.

•Collectingthedetailsregardingthefireclaimsettlementofaparticularcaseandrecording the importantpoints.

•Prepare a report of Insurance Claims other than FireClaims.

•Prepare a report on the Inter-DepartmentalTransfers.

Books forReference:

B. M. Lal Nigam & G. L. Sharma: AdvancedAccountancy.

Jain & Narang: CorporateAccounting.

M. A. Arunachalam & K. S Raman: AdvancedAccountancy.

Maheshwari: Advanced Accountancy Vol. I &II.

Rup Ram Gupta: AdvancedAccountancy.

S. N. Maheshwari: CorporateAccounting.

SEMESTER–II

C2 15 MC 202: BUSINESS AND COMPANYLAW

Objective:

TofamiliarizethestudentswithBusinessLawsanditsinterpretation.

Module – 1:Jurisprudence1Hr

Introduction to Law – Classification of law – Hierarchy of Courts – Brief of procedureinCourts.

Module – 2:Scope1Hr

Meaning and Scope of Business Law – Sources of Indian BusinessLaw.

Module – 3: Indian Contract Act of187220Hrs Definition–Typesofcontract–Essentials–Offer – Acceptance – ConsiderationCapacityofparties–Freeconsent(meaningonly)–Legalityofobjectandconsideration–Variousmodesofdischargeofacontract–Remediesforbreachofcontract.