St. Mira's College For Girls, Pune

The course explores the Freudian binaries of Eros and Thanatos, Death and Desire, Love and Hate and the overriding will to power whether it be through the artist devoting everything to art, a citizen to their nation, two lovers or an archetypal postcolonial gender conflict. The course is wrought with intense electric passion and is a roller coaster ride of highs and lows giving an insight into much that drives human life.

This course aims to introduce students to major theorists and to expose them to various trends and movements in art. It will attempt to equip them with appropriate technical terms to aid their analysis and evaluation of art allow a more intimate understanding of the terms by associating them with practical examples. The course will also try to foster independent, creative as well as systematic critical thinking in order to have a more rich and in depth appreciation of art

The course introduces the students to some of the prominent ideas of modernity, modernism and the post-modern. Foucault states that the attitude of modernity is radical transgression, constant questioning and breaking away from earlier assumptions. The texts included are a philosophical essay, a poem representative of the beat generation, an expressive psychological drama and a science fiction novel thus encompassing a variety of genres. 

The themes and styles are radical as was the ethos of that time

The course covers:

The syllabus aims in equipping students with

• concepts of digital electronics
• studying combinational circuits and sequential circuits
• case study on different digital circuits

Objectives:

• To study the applications of logic gates.
• To use K-Maps for digital circuit design
• To study computer organization
• To study and understand basics of microprocessors.

Auditing and Taxation

     In India, Constitution is the parent law. All other laws should be enacted within the framework of the constitution and subject to the norms laid down there in. The Constitution of India empowers the Central Government to levy tax on income. By virtue of this power and to achieve this objective, the Income Tax Act, 1961 was enacted in  place of Income Tax Act, 1922 which was prevalent earlier. As a citizen and resident of India one must be familiar with the applicability and provisions of the law of the land.

    In this light, Auditing and Taxation a compulsory paper for the third year B.Com students is introduced.  Semester V deals with Auditing and semester VI is purely focused on Income Tax Act, 1961 for four credits. This course introduces the Indian taxation system to the students and the focus is on Direct Taxes- Income tax with special reference to individual tax laws. Basic Concepts, Five heads of Income, Gross Total Income, Permissible Deductions from Gross Total Income and computation of tax liability of an individual resident assessee is covered in the course.Students explore the various tax related ramifications of investments, retirement planning, treatment of gifts received, sale of property and benefits of charitable giving.

     This course will facilitate students to apply critical thinking and problem-solving skills, interpreting and computing the tax liability of an individual assessee. The study of taxation would enable the students in understanding that slabs of income, the tax rates and taxability of person as defined in the Act. Students will be able to identify   potential opportunities for tax savings through tax planning strategies, serving as key towards personal financial decision making .It will create an understanding among the students relating to the application of ethical practices in complying with the Income Tax Rules as a prospective assessee. The course also provide hands on training for E filing of Income Tax Returns of an individual assessee.

The American Literature course (4 credits), offered in the Second-Year of the M.A. English Programme, introduces students to major movements and figures of American Literature through the study of notable works in short fiction, novels and drama. The course provides an understanding of American literature through the 1850s to the present. A study of the selected literary text of the 19th, 20th, and 21st century America allows for an exploration of literary works as products of history, culture and social change, uncovering at the same time the complexity of the voices and perspectives that shape American literature. With a focus on realism, modernism, and postmodernism, the selected works allow for analysis and appreciation of literary elements like genre, structure, characterisation, imagery, and theme; examining at the same time issues of class, gender, race, nation, colonialism, global crises, and urban modernity.

In the fourth semester, the texts-in-study will be the works of Henry James, Ernest Hemingway, William Faulkner, Eugene O'Neill, Arthur Miller and Toni Morrison. Henry James, an author of pre-eminence in the American canon evolved a literary style that anticipated the psychological novel. Ernest Hemingway is one of America's master storytellers whose stories are noted for their simplicity, originality, and craftsmanship. William Faulkner is considered one of the greatest novelist of modern times. Eugene O'Neill and Arthur Miller are part of the triumvirate that established modern American Drama. Toni Morrison, 1993 Nobel Laureate in Literature and a major American novelist is one of the 20th Century’s most influential novelists and intellectuals. 

GOODS AND SERVICES TAX:

GST stands for Goods and Services Tax, which is a destination based tax levied on the supply of goods or services or both in India.Goods and Services Tax (“GST’’), has been envisaged as the single biggest tax reform since  Independence. Its aim is to remove tax barriers between the Centre and the States to create a single market. GST has replaced plethora of indirect taxes imposed at various stages of manufacturing, trading like VAT, Entry Tax, CVD & Special CVD, Central Sales Tax, etc.

In this light, Goods &Services Tax paper for MCom students specializing in Advanced Accountancy and Taxation for four credits has been introduced. This course introduces the ‘One Nation One Tax System'.Study of this subject will facilitate students to understand the Place, Time and Value of Supply, availing the Input Tax credit, Procedure for Registering under GST and hands on experience on Return filing.

This course aims to impart all the necessary knowledge to the students so that they can use it in their business/profession. Students will be trained practically as well as theoretically through different techniques.

The implementation of GST will help to create a common national market and reduce the cascading effect of taxes on the costing and pricing of goods and services. It will have a far-reaching impact on almost all the realms of business operations in our country.