Previous Year. Gross Total Income, Total Income, Person, Tax Evasion, Avoidance and Tax Planning. Unit – II : Basis of Charge: Scope of Total Income, Residence and Tax Liability, Income which does not form part of Total Income. Unit – III : Heads of Income: Income from Salaries, Income from House Properties. Unit – IV : Heads of Income: Profit and Gains of Business or Profession, Including Provisions relating to specific business, Capital Gains, Income from other sources. Unit – V : Aggregation of Income, Set off and Carry forward of losses, deduction from gross total Income. Suggested Readings: 1.Mehrotra, H.C. Income Tax Law and Account 2.Prasad, Bhagwati Income Tax Law and Practice 3.Chandra Mahesh and Shukla D.C. Income Tax Law and Practice 4.Agarwal, B.K. Income Tax 5.Jain, R.K. Income Tax
BBA-504: COST AND MANAGEMENT ACCOUNTING Unit – I : Introduction: Nature and Scope of Cost Accounting, Cost, concepts and Classification, Methods and Techniques, Installation of Costing System. Unit – II : Accounting for Material, Labour and Overheads. Unit – III : Element of Cost, Assessment of Cost-Preparation of Cost Sheet and Statement of Cost. Unit – IV : Management Accounting - Meaning, Nature, Scope, Functions Relationship of Management Accounting, Financial Accounting and Cost Accounting. Unit – V : Marginal Costing and Absorption Costing. Suggested Readings: 1. Maheshwari S.N. : Advanced Problem and Solutions in Cost Accounting 2. Khan & Jain : Management Accounting 3. Gupta, S.P. : Management Accounting BBA-505: INDUSTRIAL LAW Unit – I : Factory act 1948. Unit – II : Workmen compensation act 1923 Unit – III : Industrial dispute act 1947, Minimum wages act 1948 Unit – IV : Employee state insurance act 1948. Unit – V : Employee provident fund act 1952 Payment of gratuity act 1972. Suggested Readings: 1. Element of industrial law N D Kapoor
BBA-506: FUNDAMENTALS OF COMPUTER Unit – I : History of computing, Characteristics of computers, Limitations of computers, Basic computer organization, Generations of computers. Unit – II : Input-Output Devices : Keyboard, Mouse, Light pen, touch screens, VDU, Scanners, MICR, OCR, OMR, Printers and its type, Plotters, Microfilm, Microfiche, Voice Recognition and Reponse Devices. Unit – III : Storage Devices : Primary and Secondary Storage devices- RAM, ROM, Cached Memory, Registers, Storage Concept, Hard disk, Floppy disk, CD-ROM, Magnetic tapes and cartridges, comparison of sequential and direct- Access devices. Unit – IV : Computer Software : Relationship between hardware and software, Computer languages-Machine language Assembly language, High-level languages, Compliers & interpreters, Characteristics of good language. Unit – V : Operating System & Internet: Definition and functions of O.S. Batch Processing, Multipurpossing, Multiprogramming, time sharing, On-line process, Real time process. Introduction to window-98, Internet & its uses, terminology of internet, Browser, Search engines, E-Mail, Video conferencing.
- Fall '15