Dynamics of fluid flow - equations of continuity energy and momentum, Bernoulli’stheorem, velocity potential and stream function, rotational and irrotational flow, free andforced vortices, flow net. Dimensional analysis and its application to the practicalproblems, viscous flow between static and moving parallel plates, flow through circulartubes, velocity distribution in laminar and turbulent flow, critical velocity, losses,hydraulic and energy grade lines, siphons, pipe network, Forces on pipe bends,compressible flow, subsonic and supersonic velocity, Mach number, shock waves waterhammer.Open channel flow - Energy & momentum factors, uniform & non-uniform flows, specificenergy & specific force, critical depth, gradually varied flow, classification of surfaceprofiles, Hydraulic jump.Design of canals- Unlined channels in alluvium, the critical tractive stress, principles ofsediment transport, regime theory, lined channels, Canal lining, Canal structures- designof regulation work, cross drainage work cross regulators, head regulators, canal falls,aqueducts, canal outlets, Diversion Headwork-principle of design of different parts onimpermeable and permeable foundations, Khosla’s theory, energy dissipation.Dams- Design of rigid dams, earth dams, forces acting on dams, stability analysis, designof spillways.Hydrology- hydrological cycle, precipitation, evaporation, transpiration and infiltration,hydrographs- unit hydrograph, flood estimation and frequency analysis, Reservoirplanning & storage capacity,Water requirements for crops - quality of irrigation water, consumptive use of water, waterdepth and frequency of irrigation, duty of water, irrigation methods and efficiencies. waterlogging - its cause and control, design of drainage system, soil salinity. River trainingworks.Water Supply & Sanitation:Water supply- Ground water hydraulics, demand of water, impurities of water- physical,chemical and bacteriologic analysis, water borne diseases, intake of water pumping andgravity schemes. Water treatments- principle of settling, coagulation, flocculation andsedimentation, slow, rapid and pressure filters, softening, removal of taste, odour andsalinity. Water distribution- layouts storage, hydraulic pipelines, pipe fittings, pumpingstations and their operations.Sanitation- sanitary appliances, latrines and urinals, Disposal of sanitary sewage, industrialwaste, storm sewage, separate and combined system. Flow through sewers, design ofsewers, sewer appurtenances- Manholes, inlets, junction, siphons, ejection etc. Sewertreatment working principles, units- chambers, sedimentation tank etc. activated sludgeprocess, septic tank and disposal of sludge, rural sanitation, environment pollution andecology.ACCOUNTING AND AUDITINGCOMMERCE AND ACCOUNTANCYPAPER-IACCOUNTING, TAXATION & BUSINESS FINANCE
Meaning and Scope of Accounting: Need, Development, Book keeping and Accounting, Usersof Accounting, Branches of Accounting, Objectives of Accounting.Accounting Principles: Concepts and ConventionsAccounting Transactions: Accounting cycles, Double Entry System, Journals, Ledgers, TrialBalanceClassification of Income and Expenditure: Subsidiary Books, imprest system of cash, BankReconciliation Statements.Final Accounts: Manufacturing Accounts, Trading Accounts, Profit and Loss Account, BalanceSheet, Rectification of errors.Depreciation: Depreciation AccountingSelf Balancing System and Sectional Balancing SystemBranch AccountsAccounts of Non- Trading OrganizationConsignments AccountsHire purchase and Instalment System AccountingIssue of Shares, Forfeiture, and Reissue of Shares, Redemption of Shares, Issue and Redemptionof DebenturesValuation of Goodwill and SharesFinal Accounts of Companies, Final Accounts of Insurance and Banking Companies,Accounting for Amalgamation of Companies excluding Inter- Companies Holdings.Reconstruction SchemesConsolidated Balance Sheet of Holding Companies with one subsidiary onlyInternational Accounting Standards (outline only)COST ACCOUNTINGNature and Scope of Cost Accounting: Cost Concepts and Classification, Methods andTechniques, Installation of Costing System, Concept of Cost AuditAccounting for Material Control: Techniques, Pricing of material, Treatment of Material lossesAccounting for Labour: Control Procedures, Labour Turnover, Idle Time, Piece Rates,Incentives SchemesAccounting for Overheads: Classification and Departmentalization, Absorption of Overheads,Determination of Overhead Rates, Under and Over Absorption of Overheads and treatment.Cost Ascertainment: Unit Costing, Job and Contract Costing. Process Costing excluding interprocessprofits, Operating Costing, Joint and By products.Standard Costing and Variance AnalysisMarginal Costing and its application in Decision MakingAUDITINGMeaning and Objectives of Auditing, Types of Audit, Internal Audit.Audit Process, Audit Programme, Audit and Books, Working Papers, Evidences, Considerationfor commencing an Audit, Routine Checking and Test Checking.Internal Check System and Internal Control, Audit Procedure, Vouching, Verification of assetsand liabilities.Audit of limited companies:A. Audit of Companies, Company Auditor; Appointment, Powers, Duties & Liabilities.B. Divisible Profits and DividendC. Auditors Report
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