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Syllabus
EVS
Environmental Studies (Syllabus)

Unit 1 : Introduction to environmental studies
Multidisciplinary nature of environmental studies;
Scope and importance; Concept of sustainability and sustainable development.

Unit 2 : Ecosystems
What is an ecosystem? Structure and function of ecosystem; Energy flow in an ecosystem:
food chains, food webs and ecological succession. Case studies of the following ecosystems :
Forest ecosystem
Grassland ecosystem
Desert ecosystem
Aquatic ecosystems (ponds, streams, lakes, rivers, oceans, estuaries)

Unit 3 : Natural Resources : Renewable and Non-‐renewable Resources
Land resources and landuse change; Land degradation, soil erosion and desertification.
Deforestation: Causes and impacts due to mining, dam building on environment, forests,
biodiversity and tribal populations.
Water : Use and over-‐exploitation of surface and ground water, floods, droughts, conflicts
over water (international & inter-‐state).
Energy resources : Renewable and non renewable energy sources, use of alternate energy
sources, growing energy needs, case studies.

Unit 4 : Biodiversity and Conservation
Levels of biological diversity : genetic, species and ecosystem diversity; Biogeographic
zones of India; Biodiversity patterns and global biodiversity hot spots
India as a mega-‐biodiversity nation; Endangered and endemic species of India
Threats to biodiversity : Habitat loss, poaching of wildlife, man-‐wildlife conflicts, biological
invasions; Conservation of biodiversity : In-‐situ and Ex-‐situ conservation of biodiversity.

Ecosystem and biodiversity services: Ecological, economic, social, ethical, aesthetic
and Informational value.

Unit 5 : Environmental Pollution
Environmental pollution : types, causes, effects and controls; Air, water, soil and noise
pollution
Nuclear hazards and human health risks
Solid waste management : Control measures of urban and industrial waste.
Pollution case studies.

Unit 6 : Environmental Policies & Practices
Climate change, global warming, ozone layer depletion, acid rain and impacts on human
communities and agriculture
Environment Laws: Environment Protection Act; Air (Prevention & Control of Pollution)
Act; Water (Prevention and control of Pollution) Act; Wildlife Protection Act; Forest
Conservation Act. International agreements: Montreal and Kyoto protocols and Convention
on Biological Diversity (CBD).
Nature reserves, tribal populations and rights, and human wildlife conflicts in Indian context.
 

Unit 7 : Human Communities and the Environment
Human population growth: Impacts on environment, human health and welfare.
Resettlement and rehabilitation of project affected persons; case studies.
Disaster management : floods, earthquake, cyclones and landslides.
Environmental movements : Chipko, Silent valley, Bishnois of Rajasthan.
Environmental ethics: Role of Indian and other religions and cultures in environmental
conservation.
Environmental communication and public awareness, case studies (e.g., CNG vehicles
in Delhi).


BL
Business Law (Syllabus)

Unit I: The Indian Contract Act. 1872 : General Principals of Law Contract
a) Contract – meaning, characteristics and kinds
b) Essentials of valid contract- Offer and acceptance , consideration, contractual capacity
c) Void agreements
d) Discharge of contract – modes of discharge including breach and its remedies.
e) Contingent contracts
f) Quasi – contracts

Unit II: Special Contract
a) Contract of Bailment
b) Contract of Agency

Unit III: The Sale Of Good Act. 1930
a) Contract of Sale, meaning and difference between sale and agreement to sell.
b) Unpaid seller- meaning and rights of an unpaid seller against the good and buyer.
c) Auction Sale

Unit IV: The Negotiable Instruments Act 1881
a) Meaning and Characteristics of Negotiable Instruments : Promissory Note, Bill of Exchange,
Cheque
b) Negotiation: Types and Endorsements
c) Crossing of Cheque
d) Bouncing of Cheques

Unit V: The Information Technology Act, 2000
a) Definitions under the act
b) Electronic Governance
c) Attribution, acknowledgement, and dispatch of electronic records
d) Penalties and Adjudication
e) Appellate Tribunal
f) Offences

Essential Readings
 Kuchhal M.C. and Vivek Kuchhal , Business Law, Vikash Publishing House, New Delhi
 Singh, Avtar Business Law, Eastern Book Companey, Lucknow.
 Tulsian P.C., Business Law, Tata McGraw Hill, New Delhi
 Sharma J.P. and Sunaina Kanojia, Business Laws, Anne Books Pvt. Ltd, New Delhi
 Sharma J.P. and Sunaina Kanojia, Vyavsayik Sanniyam, Delhi University, Hindi Cell
 Maheshwari & Maheshwari, Business Law, National Publishing House, New Delhi
 Chadha, P.R., Business Law Galgotia Publishing House, New Delhi
 Information Technology Rules 2000 with Information Technology Act, 2000, Taxman Publications Pvt. Ltd.
New Delhi
Note : Latest edition of text books may be used


Auditing
Auditing (Syllabus)

Unit I:
Auditing: Introduction, Meaning, Objects, Basic Principles and Techniques, Classification of Audit,
Audit Planning, Internal Control- Internal Check and Internal Audit, Audit Procedure- Vouching and
verification of assets.

Unit II:
Audit of Ltd. Companies: Company Auditor- Qualification and disqualifications, Appointment,
Rotation, Removal, Remuneration, Rights and Duties, Auditor’s Report- Contents and Types, Liabilities
of Statutory Auditors under the Companies Act, 2013.

Unit III:
Special areas of Audit- Special features of Cost Audit, Tax audit and Management audit, Recent trends
in auditing, Basic considerations of audit in EDP Environment.

Unit IV:
Corporate Governance: Conceptual framework of corporate governance, Corporate Governance
Reforms, Major Corporate Scandals in India and abroad; Common Governance Problems noticed in
various corporate failures.


Financial Accounting-II
Financial Accounting-II (Syllabus)

Unit I
i. Inland Branch Accounting: Meaning, Objectives, Types of Branches, Accounting records of
Branches in the books of Head Office- debtors method, final account method & stock and debtors
method, Wholesale Branch accounting. Independent branches: concept, accounting treatment: important
adjustment entries and preparation of consolidated profit and loss account and balance sheet.
(15 Lectures)
ii. Departmental Accounting: Concept, Advantages, Difference between Branches and Departments,
Allocation of Expense and unallocated expenses, Inter departmental transactions, Valuation of unsold
stock. Accounting treatment with a) Final account method and b) Statement form method.

Unit. II
l. Consignment Accounting: Meaning, Sale and Consignment, Consignment Accounting- different
types of commission including overriding commission, Valuation of unsold stock and wastage of stock.
(5 Lectures)
ll. Joint venture Accounting: Joint Venture- Meaning, definitions, characteristics, advantages,
differences with consignment and partnership. Accounting treatment- A) when only one co-venture
maintains books of accounts, B) when all co-venture maintain books of accounts, C) when joint bank
account is maintains,

Unit. III
Depreciation: The nature of depreciation .The accounting concept of depreciation .factors in the
measurement of depreciation. Methods of computing depreciation: straight line method and diminishing
balance method; disposal of depreciable assets – change of method .Salient features of Accounting
Standard (AS): 6 (ICAI).

Unit. IV
l. Insolvency Accounting. Meaning of Insolvency, Insolvency Laws and their Rules, Comparative study
of P.T.A. and P.I.A, difference between Balance Sheet and Statement of Affairs & Profit and Loss
account and Deficiency Account, Insolvency accounting as per P.T.A and P.I.A rule including Omission
of items from records.
ll. Accounting From Incomplete records: Meaning, Advantages and Disadvantages, Difference
between Single entry system and Double entry system, Accounting including Conversion of Single entry
System into Double Entry System.