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(A) Business studies

Syllabus for Graduation ( and Allied Subjects) (A) Business studies : Business Organisation and Management: Foundation of Indian Business : Spectrum of Business Activities, Manufacturing and service sectors. India's experience of liberalization and globalization, Technological innovations and skill development. Make in India Movement. Social Multinational Corporations and Indian transnational companies. Social responsibility and ethics. Emerging opportunities in Business ; Franchising, Outsourcing, and E-commerce, Business Enterprises: Sole Proprietorship, One Person Company, Joint Hindu Family Firm, Partnership firm, Joint Stock Company, Cooperative society; Limited Liability Partnership. Choice of Form of Organisation.

issuing accounting standards in India. International Financial Reporting Standards (IFRS): - Need and procedures, Convergence to IFRS, Distinction between Indian Accounting Standards (Ind ASs) and Accounting Standards (ASs). 1-(b) Accounting Process: From recording of a business transaction to preparation of trial

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