📘 Unit I – Marks 15

• Introduction to Human Resource Management
• Concept and nature of HRM, Objectives, Evolution of Human Resource Management
• Function and scope of HRM, Environmental factors of HRM
• Challenges to HRM, Business Strategy and Human Resource Strategy

📘 Unit II – Marks 15

• Human Resource Planning – Process and levels
• Job Analysis and Job Design: job analysis techniques, job evaluation techniques, job description, job specification
• Job design approaches, job characteristics, approach to job design
• Factors affecting recruitment, sources of recruitment (internal and external)
• Basic selection model, psychological tests for selection
• Emerging Trends in HRM: Outsourcing and its HR dimensions; Downsizing

📘 Unit III – Marks 15

• Training and development – Concept and need
• Designing a training programme – methods of training, evaluating training effectiveness
• Potential Appraisal, HR Mapping and Career Development
• Emotional intelligence management and Intellectual Asset Management

📘 Unit IV – Marks 15

• Compensation – Meaning and objective
• Components of compensation system: incentives schemes, fringe benefits
• Personnel audit and research
• Diversity at work: Managing diversity, the paradox of diversity
• Diversity with special reference to differently abled, women and aging
• Empowerment and gender issues

Total Lecture + Tutorial + Practical: 50 + 8 + 4

📝 Modes of In-Semester Assessment (40 Marks)

• Two Sessional Examinations – 10 × 2 = 20 marks
• Other (any two) – 10 × 2 = 20 marks:
  • Assignment
  • Seminar Presentation on any of the relevant topics
  • Field Visit
  • Group Discussions

📘 Unit I – Marks 15

• Indian Contract Act, 1872:
• Definition of contract, Nature and essentials of contract
• Classifications of contracts, Consideration
• Essentials of valid Consideration
• Modes of Discharge and remedies for Breach

📘 Unit II – Marks 15

• Sales of Goods Act, 1930:
• Definition of sale as per contract, Essentials elements of contract of sale
• Caveat Emptor, Exemptions of Caveat Emptor
• Unpaid Seller, Rights of an Unpaid seller against the goods and the buyer
• Conditions and Warranties
• Negotiable Instruments Act, 1881:
• Definition, Features and Types of Negotiable Instruments
• Bills of Exchange, Promissory Note and Cheque
• Endorsement – Meaning, Types of Endorsement
• Discharge of Parties
• Holder and Holder in Due Course

📘 Unit III – Marks 15

• Consumer Protection Act, 1986:
• Concept of Consumer, Types of Consumers, need for consumer protection, methods of consumer protection
• Measures of Consumer Protection in India
• Basic Provision of Consumer Protection Act, 1986
• Organisational set up: National and State Consumer Protection Council, District Forum, State Commission and National Commission
• Their Functions, Powers and Jurisdiction

📘 Unit IV – Marks 15

• Partnership Laws:
• The Partnership Act, 1932 – Definition, Characteristics, Partnership Deed, Types, Rights and Duties of Partners
• LLP Act, 2008: Definitions, Salient features of LLP
• Advantages and Disadvantages of LLP
• Incorporation of LLP, Conversion of LLP
• Difference between LLP / Partnership / Company

Total Lecture + Tutorial + Practical: 48 + 8 + 8

📝 Modes of In-Semester Assessment (40 Marks)

• Two Sessional Examinations – 10 marks each
• Other (Any one) – 10 marks:
  • Seminar Presentation on any of the relevant topics
  • Case Studies

📘 Unit I – Marks 15

• Industrial Relation: Concept, Objective, Factors Influencing IR
• Trade Union: Meaning, Function, Trade Union Movement in India
• Problems of Trade Unions
• Impact of Globalisation on Trade Unions
• Employers Association – Objective and Issues
• Employers Organisation – National Level Associations

📘 Unit II – Marks 15

• Industrial Dispute: Concept
• Management of Strikes and Lockouts
• Meaning of Strikes and Lockouts under the Industrial Disputes Act
• Forms of Strikes and their Legal Status
• Justified and Unjustified Strikes and Lockouts
• Causes and Consequences of Industrial Conflicts (with reference to India)

📘 Unit III – Marks 15

• Definition, Importance, Functions of Collective Bargaining
• Forms of Collective Bargaining
• Collective Bargaining Process
• Conditions for Success of Collective Bargaining
• Workers Participation in Management (WPM)
• Forms of WPM

📘 Unit IV – Marks 15

• Workplace – Gender Sensitization
• Rights of Workers
• Mechanism to Address Gender-Based Grievances and Issues
• Code of Conduct for Workers Relating to Professional Ethics
• Workers Responsibility

Total Lecture + Tutorial + Practical: 50 + 8 + 4

📝 Modes of In-Semester Assessment (40 Marks)

• Two Sessional Examinations – 10 x 2 = 20 Marks
• Other (Any Two) – 10 x 2 = 20 Marks:
  • Group Discussion
  • Assignment
  • Seminar Presentation on any of the relevant topics

📘 Unit I – Marks 15

• Introductory Concepts: Objectives, Importance, Process
• Supply Chain Drivers, Obstacles
• Inventory, Types of Cargoes
• Transportation, Information, Sourcing, Pricing
• Distribution Network: Design Options, Role, Determinants/Factors influencing Distribution
• Network Design in the Supply Chain
• Impact of e-Business on Distribution

📘 Unit II – Marks 15

• Planning and Management: Demand and Supply Forecasting
• Approaches to Forecasting, Role of IT
• Inventory Management: IMS
• Emerging Developments & Issues in SCM
• Reverse Logistics

📘 Unit III – Marks 15

• Transportation: Role and Modes of Transportation
• Transportation Infrastructure and Policies (with reference to India)
• Design Options
• Sourcing: In-house or Outsource: 3rd and 4th PLs

📘 Unit IV – Marks 15

• Coordination and Implementation: Obstacles to Coordination
• Challenges in SCM, Logistic Partners
• Building Partnerships, Collaborative Planning
• Forecasting and Replenishment
• Vendor-Managed Inventories

Total Lecture + Tutorial + Practical: 52 + 8 + 0

📝 Modes of In-Semester Assessment (40 Marks)

• Two Sessional Examinations – 10 x 2 = 20 Marks
• Other (Any Two) – 10 x 2 = 20 Marks:
  • Group Discussion
  • Assignment
  • Seminar Presentation on any of the relevant topics

📘 Unit I – Marks 15

• Introduction to Human Resource Management
• Concept and nature of HRM, Objectives, Evolution of Human Resource Management
• Function and scope of HRM, Environmental factors of HRM
• Challenges to HRM, Business Strategy and Human Resource Strategy

📘 Unit II – Marks 15

• Human Resource Planning – Process and levels
• Job Analysis and Job Design: job analysis techniques, job evaluation techniques, job description, job specification
• Job design approaches, job characteristics, approach to job design
• Factors affecting recruitment, sources of recruitment (internal and external)
• Basic selection model, psychological tests for selection
• Emerging Trends in HRM: Outsourcing and its HR dimensions; Downsizing

📘 Unit III – Marks 15

• Training and development – Concept and need
• Designing a training programme – methods of training, evaluating training effectiveness
• Potential Appraisal, HR Mapping and Career Development
• Emotional intelligence management and Intellectual Asset Management

📘 Unit IV – Marks 15

• Compensation – Meaning and objective
• Components of compensation system: incentives schemes, fringe benefits
• Personnel audit and research
• Diversity at work: Managing diversity, the paradox of diversity
• Diversity with special reference to differently abled, women and aging
• Empowerment and gender issues

Total Lecture + Tutorial + Practical: 50 + 8 + 4

📝 Modes of In-Semester Assessment (40 Marks)

• Two Sessional Examinations – 10 × 2 = 20 marks
• Other (any two) – 10 × 2 = 20 marks:
  • Assignment
  • Seminar Presentation on any of the relevant topics
  • Field Visit
  • Group Discussions

📘 Unit I – Marks 15

• Indian Contract Act, 1872:
• Definition of contract, Nature and essentials of contract
• Classifications of contracts, Consideration
• Essentials of valid Consideration
• Modes of Discharge and remedies for Breach

📘 Unit II – Marks 15

• Sales of Goods Act, 1930:
• Definition of sale as per contract, Essentials elements of contract of sale
• Caveat Emptor, Exemptions of Caveat Emptor
• Unpaid Seller, Rights of an Unpaid seller against the goods and the buyer
• Conditions and Warranties
• Negotiable Instruments Act, 1881:
• Definition, Features and Types of Negotiable Instruments
• Bills of Exchange, Promissory Note and Cheque
• Endorsement – Meaning, Types of Endorsement
• Discharge of Parties
• Holder and Holder in Due Course

📘 Unit III – Marks 15

• Consumer Protection Act, 1986:
• Concept of Consumer, Types of Consumers, need for consumer protection, methods of consumer protection
• Measures of Consumer Protection in India
• Basic Provision of Consumer Protection Act, 1986
• Organisational set up: National and State Consumer Protection Council, District Forum, State Commission and National Commission
• Their Functions, Powers and Jurisdiction

📘 Unit IV – Marks 15

• Partnership Laws:
• The Partnership Act, 1932 – Definition, Characteristics, Partnership Deed, Types, Rights and Duties of Partners
• LLP Act, 2008: Definitions, Salient features of LLP
• Advantages and Disadvantages of LLP
• Incorporation of LLP, Conversion of LLP
• Difference between LLP / Partnership / Company

Total Lecture + Tutorial + Practical: 48 + 8 + 8

📝 Modes of In-Semester Assessment (40 Marks)

• Two Sessional Examinations – 10 marks each
• Other (Any one) – 10 marks:
  • Seminar Presentation on any of the relevant topics
  • Case Studies

📘 Unit I – Marks 15

• Introduction to Banking: Meaning and Importance
• Functions of Banks
• Banker and Customer Relationship
• Origin and growth of commercial banks in India
• Types of Banks
• Changing role of commercial banks
• Lending policies of commercial banks
• Banking Regulation Act, 1949 – Important provisions
• Privatization of Banks
• Banking Sector Reforms in India

📘 Unit II – Marks 15

• Customers and Account Holders:
  • Types of bank customers
  • Procedure for opening, operating and closing accounts
  • KYC norms
  • Non-operative accounts
  • Special types of Banker’s customers:
    • Minor
    • Married women
    • Illiterates
    • Lunatics
    • Agents
    • Partnership firms
    • Joint Stock Companies
    • Clubs, Societies, Trusts and Charitable Institutions

📘 Unit III – Marks 15

• Negotiable Instruments: Introduction – Meaning & Definition
• Features and Types:
  • Promissory Notes
  • Bills of Exchange
  • Cheques
• Crossing of Cheques – Types of Crossing
• Endorsements
• Paying banker – Duties and obligations in honouring cheques
• Collecting banker – Duties and obligations

📘 Unit IV – Marks 15

• Main Provisions of the RBI Act, 1935
• Recovery of Debts Due to Banks and Financial Institutions Act, 1993
• Prevention of Money Laundering Act, 2002
• Recent Developments in Banking:
  • Introduction
  • E-services
  • Debit and Credit cards
  • Internet Banking
  • Electronic Fund Transfer
  • RTGS, NEFT, ECS
  • Small Payment banks
  • Digital Wallets
  • Crypto currency
  • Mobile banking
  • E-payments

Total (L + T + P): 50 + 6 + 6

📝 Modes of In-Semester Assessment (40 Marks)

• One Sessional Examination – 10 Marks
• Other (any one) – 10 Marks:
  • Group Discussion
  • Assignment
  • Seminar Presentation on any of the relevant topics

📘 Unit 1 – Marks 15

• Concept and features of indirect taxes
• History of indirect taxes in India
• Principal indirect taxes in India
• Direct and Indirect Taxes

📘 Unit 2 – Marks 15

• Goods and Services Tax (GST) Laws in India
• Concept of GST
• Need for GST in India
• Framework of GST as introduced in India
• Benefits of GST

📘 Unit 3 – Marks 15

• Constitutional aspects of GST
• Authorities under GST Laws
• Levy and collection of CGST and IGST
• a) Application of CGST/IGST law
• b) Concept of supply including composite and mixed supplies
• c) Charge of tax
• d) Exemption from tax
• e) Composition levy

📘 Unit 4 – Marks 15

• Basic concepts of time and value of supply
• Input tax credit
• Computation of GST liability
• Registration
• Tax invoice
• Credit and Debit Notes
• Electronic way bill
• Returns
• Payment of tax including reverse charge

Total (L + T + P): 48 + 8 + 8

📝 Modes of In-Semester Assessment (40 Marks)

• Two Sessional Examinations – 20 Marks
• Other – 20 Marks:
  • Group Discussion
  • Assignment
  • Seminar Presentation on any of the relevant topics

Suggested Reading:
Anurag Singhal: Handbook on Central Goods and Services Tax Law

📘 Unit I – Marks 15

• Introduction to Human Resource Management
• Concept and nature of HRM, Objectives, Evolution of Human Resource Management
• Function and scope of HRM, Environmental factors of HRM
• Challenges to HRM, Business Strategy and Human Resource Strategy

📘 Unit II – Marks 15

• Human Resource Planning – Process and levels
• Job Analysis and Job Design: job analysis techniques, job evaluation techniques, job description, job specification
• Job design approaches, job characteristics, approach to job design
• Factors affecting recruitment, sources of recruitment (internal and external)
• Basic selection model, psychological tests for selection
• Emerging Trends in HRM: Outsourcing and its HR dimensions; Downsizing

📘 Unit III – Marks 15

• Training and development – Concept and need
• Designing a training programme – methods of training, evaluating training effectiveness
• Potential Appraisal, HR Mapping and Career Development
• Emotional intelligence management and Intellectual Asset Management

📘 Unit IV – Marks 15

• Compensation – Meaning and objective
• Components of compensation system: incentives schemes, fringe benefits
• Personnel audit and research
• Diversity at work: Managing diversity, the paradox of diversity
• Diversity with special reference to differently abled, women and aging
• Empowerment and gender issues

Total Lecture + Tutorial + Practical: 50 + 8 + 4

📝 Modes of In-Semester Assessment (40 Marks)

• Two Sessional Examinations – 10 × 2 = 20 marks
• Other (any two) – 10 × 2 = 20 marks:
  • Assignment
  • Seminar Presentation on any of the relevant topics
  • Field Visit
  • Group Discussions

📘 Unit I – Marks 15

• Indian Contract Act, 1872:
• Definition of contract, Nature and essentials of contract
• Classifications of contracts, Consideration
• Essentials of valid Consideration
• Modes of Discharge and remedies for Breach

📘 Unit II – Marks 15

• Sales of Goods Act, 1930:
• Definition of sale as per contract, Essentials elements of contract of sale
• Caveat Emptor, Exemptions of Caveat Emptor
• Unpaid Seller, Rights of an Unpaid seller against the goods and the buyer
• Conditions and Warranties
• Negotiable Instruments Act, 1881:
• Definition, Features and Types of Negotiable Instruments
• Bills of Exchange, Promissory Note and Cheque
• Endorsement – Meaning, Types of Endorsement
• Discharge of Parties
• Holder and Holder in Due Course

📘 Unit III – Marks 15

• Consumer Protection Act, 1986:
• Concept of Consumer, Types of Consumers, need for consumer protection, methods of consumer protection
• Measures of Consumer Protection in India
• Basic Provision of Consumer Protection Act, 1986
• Organisational set up: National and State Consumer Protection Council, District Forum, State Commission and National Commission
• Their Functions, Powers and Jurisdiction

📘 Unit IV – Marks 15

• Partnership Laws:
• The Partnership Act, 1932 – Definition, Characteristics, Partnership Deed, Types, Rights and Duties of Partners
• LLP Act, 2008: Definitions, Salient features of LLP
• Advantages and Disadvantages of LLP
• Incorporation of LLP, Conversion of LLP
• Difference between LLP / Partnership / Company

Total Lecture + Tutorial + Practical: 48 + 8 + 8

📝 Modes of In-Semester Assessment (40 Marks)

• Two Sessional Examinations – 10 marks each
• Other (Any one) – 10 marks:
  • Seminar Presentation on any of the relevant topics
  • Case Studies

📘 Unit I – Marks 15

• Introduction to Consumer Behaviour – Scope, Importance, Determinants
• Consumer Behaviour as a Marketing Discipline
• Consumer Involvement and Decision-Making Process

📘 Unit II – Marks 15

• Information Search Process
• Evaluation Criteria & Decision Rules
• Consumer Need & Motives
• Consumer Behaviour Model: Economic model, Psychological model, Learning model, and Stimulative Response Model

📘 Unit III – Marks 15

• Socio-Cultural Factors of Consumer Behaviour:
• Buyer's Black Box
• Cultural Factors – Culture, Sub-Culture, Social Class
• Social Factors – Reference Groups, Family, Rules and Status

📘 Unit IV – Marks 15

• Personal and Psychological Factors of Consumer Behaviour:
• Personal Factors – Age and Life Cycle Stage, Economic Circumstances, Lifestyle
• Personality & Self-Concept
• Psychological Factors

Total Lecture + Tutorial + Practical: 52 + 8 + 0

📝 Modes of In-Semester Assessment (40 Marks)

• Two Sessional Examinations – 10 × 2 = 20 marks
• Other (any two) – 10 × 2 = 20 marks:
  • Assignment
  • Seminar Presentation on any of the relevant topics
  • Field Visit
  • Group Discussions

📘 Unit I – Marks 15

• Introduction to Direct Marketing:
  • Definition of direct marketing
  • Objectives for direct marketing programs
  • Size and scope of direct marketing industry
  • Factors influencing emergence of direct marketing

📘 Unit II – Marks 15

• Building Customer Relationships:
  • The media of direct marketing: telephone, broadcast and electronic media, direct mail, Internet
  • Strategies for direct marketers
  • The strategic planning process
  • The campaign: defining the product-market
  • Marketing opportunity analysis
  • Identification of strategic issues and options
  • Selection of strategies

📘 Unit III – Marks 15

• Elements of the Direct Marketing Offer:
  • The required elements
  • The optional elements
  • Customer’s obligations
  • Planning offers for multistage marketing programs
  • Motivation of prospects to respond
  • Segmentation
  • Targeting and developing positioning strategy

📘 Unit IV – Marks 15

• Developing Campaigns:
  • Developing direct-mail campaigns
  • Advantages/disadvantages of direct mail
  • Contemporary telephone marketing
  • Basic types of telephone marketing
  • Direct response in print media and broadcast media
  • Development of direct response television
  • Marketing on the Internet
  • Web participants
  • Web objectives and strategies
  • Advantages and disadvantages of Internet advertising
  • Measuring effectiveness of web advertising
  • Internet advertising and other promotional tools

Total (L + T + P): 48 + 8 + 8

📝 Modes of In-Semester Assessment (40 Marks)

• Two Sessional Examinations – 10 × 2 = 20 Marks
• Other (any one) – 10 × 2 = 20 Marks:
  • Assignment
  • Seminar Presentation on any of the relevant topics
  • Field Visit
  • Group Discussions

📘 Unit I – Marks 15

• Definition of Cost Accounting; essentials of a good Cost Accounting System
• Cost Classification; Cost centre and cost units
• Control of material cost: purchase, storage and issue of materials
• Various stock levels, Economic Order Quantity (EOQ)
• Normal and Abnormal loss of materials

📘 Unit II – Marks 15

• Labour cost: recording of labour cost, payment of wages, direct and indirect labour cost
• Overhead Cost—Functional and behavioural classification
• Allocation, apportionment and absorption of overhead costs
• Preparation of cost sheet
• Concept of process costing, contract costing, job costing

📘 Unit III – Marks 15

• Management Accounting: Meaning, nature, scope, and functions
• Management accounting in decision making
• Tools and Techniques of Management accounting
• Absorption & Marginal Costing
• Marginal & differential costing as a tool for decision making – make or buy; change of product mix
• Pricing; Break-even analysis; Exploring new markets; Shutdown decisions

📘 Unit IV – Marks 15

• Budgeting for profit Planning and Control
• Meaning of budget and budgetary control; Objectives
• Types of budgets: Fixed and flexible budgeting, Functional budgeting, Zero-based budgeting
• Standard costing and variance analysis: concept, advantages and disadvantages
• Calculation of material variances and labour variances

Total Lecture + Tutorial + Practical: 48 + 8 + 8

📝 Modes of Semester Assessment (40 Marks)

• Two sessional examinations – 10 marks each
• Others (any two of the following) – 10 marks each:
  • Seminar presentation on any relevant topic
  • Study by visiting one select organisation
  • Assignment based on field survey

📘 Unit I – Marks 15

• Indian Contract Act, 1872:
• Definition of contract, Nature and essentials of contract
• Classifications of contracts, Consideration
• Essentials of valid Consideration
• Modes of Discharge and remedies for Breach

📘 Unit II – Marks 15

• Sales of Goods Act, 1930:
• Definition of sale as per contract, Essentials elements of contract of sale
• Caveat Emptor, Exemptions of Caveat Emptor
• Unpaid Seller, Rights of an Unpaid seller against the goods and the buyer
• Conditions and Warranties
• Negotiable Instruments Act, 1881:
• Definition, Features and Types of Negotiable Instruments
• Bills of Exchange, Promissory Note and Cheque
• Endorsement – Meaning, Types of Endorsement
• Discharge of Parties
• Holder and Holder in Due Course

📘 Unit III – Marks 15

• Consumer Protection Act, 1986:
• Concept of Consumer, Types of Consumers, need for consumer protection, methods of consumer protection
• Measures of Consumer Protection in India
• Basic Provision of Consumer Protection Act, 1986
• Organisational set up: National and State Consumer Protection Council, District Forum, State Commission and National Commission
• Their Functions, Powers and Jurisdiction

📘 Unit IV – Marks 15

• Partnership Laws:
• The Partnership Act, 1932 – Definition, Characteristics, Partnership Deed, Types, Rights and Duties of Partners
• LLP Act, 2008: Definitions, Salient features of LLP
• Advantages and Disadvantages of LLP
• Incorporation of LLP, Conversion of LLP
• Difference between LLP / Partnership / Company

Total Lecture + Tutorial + Practical: 48 + 8 + 8

📝 Modes of In-Semester Assessment (40 Marks)

• Two Sessional Examinations – 10 marks each
• Other (Any one) – 10 marks:
  • Seminar Presentation on any of the relevant topics
  • Case Studies

📘 Unit I – Marks 15

• Final Accounts of Companies:
• Preparation of Income Statement and Balance Sheet of corporate entities
• Valuation of Goodwill & Shares: Concept and Calculation

📘 Unit II – Marks 15

• Amalgamation of Companies:
• Concepts and accounting treatment as per Ind-AS 14 (excluding intercompany holdings)
• Internal Reconstruction: Concepts and accounting treatment excluding scheme of reconstruction

📘 Unit III – Marks 15

• Accounting of Holding Companies / Parent Companies:
• Legal definition of Holding and Subsidiary Companies
• Basic rules for preparing Consolidated Balance Sheet
• Preparation of Consolidated Balance Sheet with one subsidiary company
• Relevant provisions of Ind-AS 21

📘 Unit IV – Marks 15

• Accounting for Banks and Life Insurance Companies:
• Accounts of Banking Companies
• Classification of assets and provisions to be made on assets
• Preparation of Profit and Loss A/c and Balance Sheet
• Definition and elements of Insurance Contract
• Meaning and terminologies used in Insurance Accounting – Premium, Whole Life Policy, Endowment Policy, Surrender Value, Sum Assured, Reinsurance, Annuity, Claim Settlement Ratio
• Books of accounts maintained by Life Insurance Companies
• Assessment of profit in life insurance business
• Preparation of Revenue Account, Balance Sheet and Valuation Balance Sheet of Life Insurance Companies

Total Lecture + Tutorial + Practical: 48 + 8 + 8

📝 Modes of In-Semester Assessment (40 Marks)

• Two Sessional Examinations – 10 Marks each
• Others (Any Two) – 10 Marks each:
  • Seminar Presentation on any of the relevant topics
  • Assignment
  • Project Report

📘 Unit I – Introduction (Marks 15)

• Nature and Scope of Public Finance (Only conceptual understanding of Scope, Public Goods, Private Goods, Merit Goods, etc.)
• Law of Maximum Advantage
• Public Expenditure – Meaning, Importance, Canon’s Effects and Theories
• Public Revenue – Meaning, Sources, Classification and Canon of Tax, Ability to Pay, Incidence and Shifting Effects of Tax Burden
• Major Taxes in India: Value Added and Concept of GST

📘 Unit II – Public Debt and Budget (Marks 15)

• Public Debt – Meaning, Types, Theories, Sources, Economic Effects and Redemption
• Budget – Meaning, Types, Revenue & Capital Budget, Revenue & Capital Expenditure
• Deficit – Concept, Revenue Deficit, Fiscal Deficit, Monetized Deficit, Primary Deficit, Surplus
• Balance Budget and Budgetary Control
• Latest Budget of the Union of India: Critical Appraisal of the Latest Budget

📘 Unit III – Federal Finance and Income (Marks 15)

• Federal Finance – Concept, Principles of Federalism, Role of Finance Commission, Local Finance
• Recommendations of the Latest Finance Commission
• Planning – Objectives, Strategies, Financial Aspects of the Plan and Financing of the Plan with Reference to the Last Five Year Plan
• National Income Concepts and Poverty – GDP, GNP, Per Capita Income, Poverty and Poverty Alleviation

📘 Unit IV – Fiscal Policy and Macroeconomic Environment (Marks 15)

• Basic Concepts – Fiscal Function, Fiscal Policy, Public Sector and Concept of Equity
• Fiscal Reforms in India
• Fiscal Trends in India Growth and Economic Stability

Total Lecture + Tutorial + Practical: 48 + 8 + 8

📝 Modes of Semester Assessment (40 Marks)

• Two Sessional Examinations – 10 marks each
• Other (Any Two of the Following) – 10 marks each:
  • Assignment on Annual Union and State Budget
  • The students may make one presentation on the annual budget
  • Budget discussion may also be arranged among the students