BANGALORE UNIVERSITY, BENGALURU

BANGALORE UNIVERSITY

NEW SYLLABUS 2020 – 21

B.B.A DEGREE
(AVIATION MANAGEMENT)
(CBCS - SEMESTER SCHEME)
th
(Revised Syllabus as on BOS held on 26 June 2020)

Chairperson – BOS
Prof. R. Sarvamangala

DEPARTMENT OFCOMMERCE
JnanaBharathi Campus, Bengaluru-560056

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BANGALORE UNIVERSITY
DEPARTMENT OF COMMERCE
REGULATIONS PERTAINING TO B.B.A DEGREE (AVIATION MANAGEMENT )
(CBCS - SEMESTER SCHEME) 2020 – 21

I.OBJECTIVES
1.To have a clear and comprehensive understanding of aviation business and its operational
environment, such as airports, airlines, cargo, safety, and regulations.
2.To help students learn the fundamental of aviation management and its applications.
3.To enable students to be highly proficient in airline business management technology.
4.To demonstrate a high capability of all airline business management aspect (e.g. airline business law,
aircraft types, basic reservation, and ticketing)
5.To demonstrate a broad core of business knowledge and be able to integrate and apply this knowledge
to business situations requiring interdisciplinary and global perspectives.
6.To provide hands on experience on most widely used computerized reservation system (CRS) for air
ticketing and hotel reservation.
7.To prepare students to take the responsibility of full line of Finance function, H.R Function and
Marketing Function in Aviation Industry.
II.ELIGIBILITY FOR ADMISSION
Candidates who have completed Two years Pre – University course of Karnataka State or its equivalent
are eligible for admission into this course.
III.DURATION OF THE COURSE
The course of study is Three (03) years of Six Semesters. A candidate shall complete his/her degree
within SIX (06) academic years from the date of his/her admission to the first semester. Students
successfully completes Three (03) years of the course will be awarded Bachelor’s Degree in Business
Administration (Aviation Management).
IV. MEDIUM OF INSTRUCTION
The medium of instruction and examination shall be in English.

V.CLASS ROOM STRENGTH OF STUDENTS

There shall be Maximum of 60 students in each section.

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VI. ATTENDANCE
a.For the purpose of calculating attendance, each semester shall be taken as a Unit.
b.A student shall be considered to have satisfied the requirement of attendance for the semester, if
he/she has attended not less than 75% in aggregate of the number of working periods in each of the
subjects compulsorily.
c.A student who fails to complete the course in the manner stated above shall not be permitted to take
the University examination.
VII. COURSE MATRIX
See Annexure – 1 for BBA Degree (Aviation Management) Course Matrix
VIII. TEACHING AND EVALUATION
a.M.Com/MBA/MFA/MBS graduates with B. Com, B.B.M, BBA& BBS as basic degree from a
recognized university are only eligible to teach and to evaluate the subjects (excepting languages,
compulsory additional subjects, core Information Technology related subjects and Aviation
Management related subjects) mentioned in this regulation. Languages and additional subjects shall be
taught by the graduates as recognized by the respective board of studies.
b. Master Degree in Aviation Management / Airport Management / Tourism Management/ Any Post
Graduate from recognized university with experience in Airport / Aviation Sector minimum of 3 years
are eligible to teach Aviation/ Tourism Related subjects.
IX. SKILL DEVELOPMENT / RECORD MAINTENANCE AND SUBMISSION
a.Every college is required to establish a dedicated business lab / computer lab for the purpose of
conducting practical classes & online assignments.
b.In every semester, the student should maintain a Practical Record Book in which practical exercises /
programs are to be recorded. This Record has to be submitted to the Faculty for evaluation at least 15
days before the end of each semester.
c.The BOE is authorized to make random surprise visits to the colleges and verify practical records and
marks awarded.
X.SCHEME OF EXAMINATION
a.There shall be a university examination at the end of each semester. The maximum marks for the
university examination in each paper shall be 70.

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b.Of the 30 marks of Internal Assessment, 20 marks shall be based on two tests. Each test shall be of 30
minutes duration to be held during the semester. The average of two tests shall be taken as the internal
assessment marks. The remaining 10 marks of the Internal Assessment shall be based on Attendance
and Skill Development Record of 05 marks each.
c.The marks based on attendance shall be awarded as given below:
76% to 80% = 02 marks.
81% to 85% = 03 marks.
86% to 90% = 04marks.
91% to 100% = 05 marks.
d.Internal Assessment Marks for Practicals shall be awarded by the faculty concerned based on
Syllabus for Practicals provided in each Semester.
XI. APPEARANCE FOR THE EXAMINATION
a.A candidate shall apply for all the parts in each examination when he/she appears for the first time. A
candidate shall be considered to have appeared for the examination only if he/she has submitted the
prescribed application for the examination along with the required fees to the university.
b.A candidate who has passed any language under Part-Is hall be eligible to claim exemption from the
study of the language if he/she has studied and passed the language at the corresponding level.
c.Further, candidates shall also be eligible to claim exemption from studying and passing in those
commerce subjects which he/she has studied and passed at the corresponding level,
d.A candidate who is permitted to seek admission to this degree course on transfer from any other
University shall have to study and pass the subjects which are prescribed by the University. Such
candidates shall not however, be eligible for the award of ranks.
XII. MINIMUM MARKS FOR A PASS
Candidates who have obtained a minimum of 40% marks in university examination (i.e. 28 marks out
of 70 marks of theory examination) and 50% in aggregate (i.e., total of university examination and
internal assessment marks) in each subject shall be eligible for a pass or exemption in that subject.
XIII. CLASSIFICATION OF SUCCESSFUL CANDIDATES
1. The results of the First to Sixth semester degree examination shall be declared and classified
separately as follows:
a. First Class: Those who obtain 60% and above of the total marks of parts I, II & III.
b. Second Class: Those who obtain 50% and above but less than 60% of total marks of parts I,
II & III
c. Pass Class: Rest of the successful candidates who secure 40% and above but less than 50%
of marks in part I, II & III.

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2. JAn eight point letter / alpha - sign grade as described below shall be adopted.

Table I: Conversion of Percentage of Marks into Grade Points in a paper

%Marks in a Grade
paper practical Point (GP)
96-100 10
91-95 9.5
86-90 9.0
81-85 8.5
76-80 8.0
71-75 7.5
66-70 7.0
61-65 6.5
56-60 6.0
51-55 5.5
46-50 5.0
41-45 4.5
40 4.0
Below 40 0
3. Ranks shall be declared on the basis of the aggregate marks obtained by the candidates in this degree
course (excluding languages (part I) and non-core subjects (Part III) as a whole. However, only those
candidates who have cleared each semester university examination in the first attempt only shall be
eligible for award of ranks. The first ten ranks only shall be notified.
4. Grading system -A candidate shall be declared to have passed the UG program if he/she
secures at least an aggregate SGPA/CGPA of 4.0 (or Course Alpha-Sign Grade P).

Table I: Final Result / Grades Description

An eight-point letter / alpha - sign grade as described below shall be adopted.
Semester / Program Semester GPA Alpha-Sign Result /Class
% of Marks /Progrmme CGPA Letter Grade Description
90.0-100 9.00-10.00 O (Outstanding) Outstanding
80.0-<90.0 8.00-<9.00 A+ (Excellent) First Class
Exemplary
70.0-<80.0 7.00-<8.00 A (Very Good) First Class
Distinction
60.0-<70.0 6.00-<7.00 B+ (Good) First Class
55.0-<60.0 5.50-<6.00 B (Above Average) High Second Class
50.0-<55.0 5.00-<5.50 C (Average) Second Class
40.0-<50.0 4.00-<5.00 P (Pass) Pass Class
Below 40 Below 4.00 F (Fail) Fail/Reappear
Absent 0 Ab (Absent

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XIV. MEDALS AND PRIZES:
No candidates passing an external examination shall be eligible for any scholarship, fellowship, medal,
prize or any other award.
XV. TERMS AND CONDITIONS:
a) A candidate is allowed to carry-forward all the previous un-cleared papers to the subsequent
semester/semesters.
b) Such of those candidates who have failed/remained absent for one or more papers henceforth called
as repeaters, shall appear for exam in such paper/s during any subsequent regular
examination, within the maximum period prescribed for completing the programme.. There
shall be no repetition for internal assessment test.
c) The candidate shall take the examination as per the syllabus and the scheme of examination in force
during the subsequent appearances.
d) In the event of any disputes or discrepancies, the aggrieved party jurisdiction of court is Bangalore

XVI. PATTERN OF QUESTION PAPER:

Each theory question paper shall carry 70 marks and the duration of examination is 3 hours. The
Question paper shall ordinarily consist of three sections, to develop testing of conceptual skills,
understanding skills, comprehension skills, articulation and application of skills. The question paper
setter shall be asked to prepare TWO sets of papers with a maximum of 10% repetition.

The Question Paper will be as per the following Model:

SECTION-A (Conceptual questions)

(05 X 02 = 10 Marks)
1. a,b,c,d,e,f,g, Answer any FIVE
SECTION -B: (Analytical questions)
(03 X 06 = 18 Marks)
2,3,4,5 6 Answer any THREE
SECTION-C: (Essay type questions) (03 X 14 = 42 Marks)
7,8,9.10,11 Answer any THREE
70 Marks
Total

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XVII. PROVISION FOR IMPROVEMENT OF RESULTS:

The candidate shall be permitted to improve the results of the whole examination or of any Semester or
a subject within the prescribed time by the university after the publication of the results. This provision
shall be exercised only once during the course and the provision once exercised shall not be revoked.
The application for improvement of results shall be submitted to the Registrar (Evaluation) along with
the prescribed fee.

XVIII. REMOVAL OF DIFFICULTY AT THE COMMENCEMENT OF THESE

REGULATIONS:
If any difficulty arises while giving effect to the provision of these Regulations, the Vice Chancellor
may in extraordinary circumstances, pass such orders as he may deem fit.

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B.B.A DEGREE (AVIATION MANAGEMENT)

(CBCS -SEMESTER SCHEME) – 2020-21
COURSE MATRIX

ANNEXURE – 1

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Sanskrit / Urdu / Tamil /
Part I 1.1 4 3 30 70 100 2
Telugu/Malayalam/ Additional
Languages
English / Marathi /Hindi
Language II: English 1.2 4 3 30 70 100 2
Introduction to Airline Industry 1.3 4 3 30 70 100 2
Principles of Accounting 1.4 4 3 30 70 100 2
Part II
Mathematical and Logical 1.5 4 3 30 70 100 2
Optional
Reasoning
Airport and Airline Management 1.6 4 3 30 70 100 2
Practicals on Skill
1.8 2* 2 50** 50** 100 2
Part III Development
Foundation Course* - 2 2 30 70 100 2
Part IV
CC and EC* - - - 50 - 50 1
Total Credits 17

Practicals on Skill Development :

*Visit to Domestic Airport and collect information on the various departments, organizational
Structure, facilities and functional areas and services, layout etc.

**IA marks should be awarded on the basis of Practical Record submitted by the Student for 50
marks and Practical Examinations with Viva Voce conducted by the BOE for 50 Marks.

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SECOND SEMESTER – BBA AVIATION MANAGEMENT

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Language I: Kannada /
Sanskrit / Urdu / Tamil /
Part I 2.1 4 3 30 70 100 2
Telugu/Malayalam/ Additional
Languages
English / Marathi /Hindi
Language II: English 2.2 4 3 30 70 100 2
Organizational Behaviour 2.3 4 3 30 70 100 2
Airline Marketing 2.4 4 3 30 70 100 2
Part II
Operations Research and 2.5 4 3 30 70 100 2
Quantitative Techniques
Aviation security and
2.6 4 3 30 70 100 2
Safety Management
Practicals on Skill
2.7 2* 2 50** 50** 100 2
Part III Development
Foundation Course* - 2 2 30 70 100 2
Part IV
CC and EC* - - - 50 - 50 1
Total Credits 17
Practicals on Skill Development :

*Visit to Domestic or International Airline Company and submission of report on

various managerial aspects.

**IA marks should be awarded on the basis of Practical Record submitted by the Student for
50 marks and Practical Examinations with Viva Voce conducted by the BOE for 50 Marks.

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THIRD SEMESTER – BBA AVIATION MANAGEMENT

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Language I: Kannada /
Sanskrit / Urdu / Tamil /
Part I 3.1 4 3 30 70 100 2
Telugu/Malayalam/
Languages
Additional English / Marathi
/Hindi
Corporate Communication 3.2 4 3 30 70 100 2
Skills
Part II Customer Relationship 3.3 4 3 30 70 100 2
Management
Airline Accounting 3.4 4 3 30 70 100 2
Elements and Methods of Costing 3.5 4 3 30 70 100 2
Environment Policy
3.6 4 3 30 70 100 2
and Regulations
Aviation Regulations
3.7 4 3 30 70 100 2
Practicals on Skill
3.8 2* 2 50** 50** 100 2
Part III Development
Foundation Course* - 2 2 30 70 100 2
Part IV
CC and EC* - - - 50 - 50 1
Total Credits 19

Practicals on Skill Development :

*Visit to Domestic Airport and preparation of a report on Traffic and Disaster Management.

**IA marks should be awarded on the basis of Practical Record submitted by the Student for 50
marks and Practical Examinations with Viva Voce conducted by the BOE for 50 Marks.

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FOURTH SEMESTER – BBA AVIATION MANAGEMENT

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Language I: Kannada /
Sanskrit / Urdu / Tamil /
Part I 4.1 4 3 30 70 100 2
Telugu/Malayalam/ Additional
Languages
English / Marathi /Hindi
Entrepreneurship Management 4.2 4 3 30 70 100 2
Corporate Accounting 4.3 4 3 30 70 100 2
Part II
Costing Techniques 4.4 4 3 30 70 100 2
Business Research Methods 4.5 4 3 30 70 100 2
Travel and Tourism
4.6 4 3 30 70 100 2
Management
Logistics and Air
4.7 4 3 30 70 100 2
Cargo Management
Practicals on Skill
4.8 2* 2 50** 50** 100 2
Part III Development
Foundation Course* - 2 2 30 70 100 2
Part IV
CC and EC* - - - 50 - 50 1
Total Credits 19

Practicals on Skill Development :

*Short term project on Air Travel and Ticketing Analysis

**IA marks should be awarded on the basis of Practical Record submitted by the Student for 50
marks and Practical Examinations with Viva Voce conducted by the BOE for 50 Marks.

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FIFTH SEMESTER – BBA AVIATION MANAGEMENT

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Aviation Resource & Services

5.1 4 3 30 70 100 3
Management
Income Tax 5.2 4 3 30 70 100 3
International Financial 5.3 4 3 30 70 100 3
Part I Reporting Standards (IFRS)
Legal Frame Work of Aviation 5.4 4 3 30 70 100 3
Industries
Cabin Crew Management 5.5 4 3 30 70 100 3
Airline Finance and
5.6 4 3 30 70 100 3
Insurance
Practicals on Skill
5.7 - - -- 100** 100 3
Part II Development - * Mini
Project
Foundation Course* - 2 2 30 70 100 2
Part III
CC and EC* - - - 50 - 50 1
Total Credits 24

* Mini Project on Airline Operations and Corporate Social Responsibility of an Airline company.

**The Student has to submit a Project Report of at least 50 Pages. The Project carries 70 Marks
for the Report and 30 Marks for Viva-Voce.
It shall be valued by B.O.E or faculty appointed by the BOE Chairman, and Viva-Voce shall be
conducted by B.O.E or faculty appointed by the BOE Chairman.

***Ability Enhancement Compulsory Course (AECC) – Pre-Placement Soft-skills

Training ∙The main objective of Pre-Placement Soft Skills Training is to make students
prepare for corporate placements including placements in Aviation Industry.
∙BBA Department has to conduct Soft Skills Training for the students of BBA for minimum
of two hours per week.

MARKS ALLOCATION:
 The Relevant marks to be awarded to the students on completion of the training. IA marks shall
be awarded on the basis of Completion Certificate of Such Course (50 Marks), Pre-Placement
 VIVA- VOCE (50 Marks).
 The Institution to send the above marks scored by the candidate to BUB along with IA marks
scored by them in the V semester.

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SIXTH SEMESTER – BBA AVIATION MANAGEMENT

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Goods and Services Tax 6.1 4 3 30 70 100 3

Part I
Air Traffic Control 6.2 4 3 30 70 100 3
Optional
Air Port Strategic Planning 6.3 4 3 30 70 100 3
Disaster Management 6.4 4 3 30 70 100 3
Technological Trends in 6.5 4 3 30 70 100 3
Aviation
Financial Analysis
6.6 4 3 30 70 100 3
and Reporting
Practicals on Skill
6.7 --- 100** 100 3
Part III Development- *
Dissertation on
Airline
Foundation Course* - 2 2 30 70 100 2
Part IV
CC and EC* - - - 50 - 50 1
Total Credits 24

* Research based Dissertation on Airline / Airport Employees, Air Passengers, Travel

Agents, Tour Operators, Service Providers, etc.

** The Student has to submit Dissertation of at least 50 Pages. The Dissertation carries 70
Marks and 30 Marks for Viva-Voce.

It shall be valued by B.O.E or faculty appointed by the BOE Chairman, and Viva-Voce shall
be conducted by B.O.E or faculty appointed by the BOE Chairman.

***PLACEMENT TRAINING
∙The main objective Placement Training is to make students prepare for corporate placements
including placements in Aviation Industry.

∙BBA Department has to conduct Placement Training for the students of BBA for minimum of two
hours per week.
∙The student should be trained in the areas of Personal Interview, Resume Preparation, E- Mail
etiquette, Corporate etiquette and Work discipline.
MARKS ALLOCATION :
∙The Relevant marks shall be awarded to the students on completion of the training. IA marks shall be
awarded on the basis of Placement report (50 Marks), MOCK VIVA- VOCE (50 Marks)
∙The Institution to send the above marks scored by the candidate to BUB along with IA marks scored
by them in the VI semester.
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1.Foundation Course* (Common for all programmee):

•Constitution of Indian and Human Rights
•Environment and Public Health
•Computer Applications and Information Technology
•Business Entrepreneurship and Management
•Philosophy, Psychology and Life Skills
•Personality Development and Leadership / Integrating Mind, Body and Heart
•Indian History, Culture and Diversity
•Research Methodology
•Education and Literacy / Science and Life
•Human Resource Development. Management
•One of the Foreign Languages such as German, French etc. •Any
other Course prescribed by the University from time to time

2.Co-Curricular and Extra – Curricular Activities (CC& EC*):

 A student shall opt for any one of the following activities in the first four semesters offered in
 the College
 ∙N.S.S / N.C.C./Rotary Activities / Rovers and Rangers
 ∙Sports and Games / Activities related to Yoga
 ∙A Small project work concerning the achievements of Indian in different fields
  ∙Evolution of study groups/seminar circles on Indian thoughts and ideas
 ∙Interaction with local communities in their neighborhood and learn about and from them
 ∙Exploring different aspects of Indian civilizations
  ∙Other activities such as Cultural Activities as prescribed by the University.
 Evaluation of Co-and Extra Curricular Activities is as per the procedure evolved by the
University from time to time.

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1.3 INTRODUCTION TO AIRLINE INDUSTRY

Objectives: Understanding about the airline industry and its regulatory bodies, Understanding the
characteristics of Airline Industry and its characteristics, Understanding the organisational structure
of the airline industry, Understanding the security, navigation and traffic control and Understanding
the importance of safety and security.

UNIT 1: GENERAL INTRODUCTION OF AVIATION 10Hrs

Aviation – Introduction - Meaning & Genesis of Aviation - Aviation Terminology - Regulatory Bodies –
DGCA, BCAS, ICAO, IATA - IATA Phonetics - Airport and Airline Codes - World Time Zone - Land
side and Airside – Areas – Terminal Building – Apron – Runway
UNIT 2:– INTRODUCTION TO AIRCRAFT SCIENCE 10Hrs
History of Aircraft-Difference between Aircraft and Airplane-List of Civil Aircraft Manufacturing Companies –
Classification of Airplanes-Physical Description of an Aircraft- Basic Science behind the Flight-Mechanics of
the Flight-Parts of an Aircraft with definitions.
UNIT 3: PASSENGER SERVICES AT TERMINAL BUILDING 12 Hrs
Reservation – Meaning – Procedures – Check in – Meaning – Seating Procedures of an Airline – Exit Row
Seating Procedures -X-Ray Screening of Baggage Procedure – Types of Passengers and Handling Procedure –
Expectant Mother Handling Procedures – Handling Procedure for Infant, Minor, Physically Incapacitated
Person – Ambulatory Passenger – Non Ambulatory Passenger – Wheel Chair Passenger – Types of Wheel
Chair Passengers – Disruptive Passenger Handling Procedure – Mentally Disabled Passenger Handling
Procedure -Handling of CIP,VIP & VVIP-Co- ordination of Supporting Agencies /Departments. Boarding Gate
– Procedure -– Arrival Terminal Procedure – Property Irregularity Report ( PIR) – Meaning
UNIT 4: PASSENGER SERVICES AT RAMP 12Hrs
Ramp Handling Procedure, –Baggage Make up Area – Meaning – Procedure – Passenger Reconciliation -
Meaning, Baggage Reconciliation - Meaning, Gate Know Show (GNS)-Procedure, Flight Cancellation and
Denied Boarding Compensation Procedures – Death During Flight – Handling Procedure – Handling
Procedure for Blind Passenger – Annexure for Passenger Handling Arrival Ramp Procedure- Meaning
UNIT 5: Ramp Safety and Handling Procedures & Civil Aviation Requirement (CAR) 12 Hrs
Introduction – Meaning – Operating Service Doors and Panels – Securing the Aircraft - Ramp Officer Check
sheet – Ramp Safety – Meaning – Handling Procedures - Types of Accidents at Ramp -Accident to Passengers –
Accident to Personnel – Damage to Aircraft – Damage to Ground Equipment and Vehicle – (Beacon – Cones)-
Personnel Protection on the Ramp – Propeller Safety – Thrust Reversers – Aerial and other Protrusions – Driving
on the RAMP – Foreign Object Debris (FOD) – Ramp Markings – Service Roads – No Parking Areas –
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Equipment Parking Areas – Safety DO’s and DON’T’s – Aircraft Guiding Procedures – Baggage/Cargo Loading
and Offloading Procedures – Catering Uplift Procedure – Aircraft Arrival Procedure – Aircraft Departure
Procedure – Fuelling General Procedures and Precautions – Pushing and Towing of Aircraft – CAR – Meaning-
RegulatoryAuthority– Compliance Requirement

SKILL DEVELOPMENT:
1. Assignment- A study of Aviation History
2. Make a chart on Basic Flight Mechanics and Types of Aircrafts (Any two)
3. Case study on passenger death- (Inflight/Terminal/Ramp)
4. Make a PPT on Roles and Responsibilities of Terminal Staff

REFERENCE BOOKS:
1. Airport and Airline Management by FlySky Aviation,Edition 2020.
2. International Air Transport Association (IATA); 1st Edition edition (14 April 2011)
3. Airport planning and management by Seth B.Young

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1.4 PRINCIPLES OF ACCOUNTING

Objectives: To enable the students to acquire knowledge of Accounting principles, Conventions, Concepts
and practice
UNIT – I 08 hrs
Basic Accounting concepts and Conventions-Theoretical Framework (meaning, scope and usefulness of
Accounting; Generally Accepted Accounting Principles, Concepts and Conventions), Capital and
Revenue transactions- capital and revenue expenditures, capital and revenue receipts - Kinds of
Accounts – Financial Accounting vs. Cost Accounting - Financial Accounting vs. Management
Accounting. Accounting Standards –List of Indian Accounting Standards
UNIT - II 12hrs
Trial balance - Errors – types of errors - Rectification of errors – problems -Opening Entries,
transferring entries, Adjustment entries and Closing Entries Bank reconciliation statement – problems.
Accounting for depreciation – methods of depreciation – problems (straight line method and written
down value method only)
UNIT - III 14hrs
Manufacturing and Aviation - Trading - Profit & Loss Account - Balance sheet. – Problems with simple
adjustments. Accounting treatment of bad debts, reserve for bad and doubtful debts, provision for
discount on debtors and provision for discount on creditors.
UNIT - IV 12hrs
Accounting for non-trading institutions-(i) Preparation of Receipts and Payments (ii) Account;
Preparation of Income and Expenditure Account (iii) Preparation of Balance Sheet
UNIT-V 14hrs
Preparation of accounts from incomplete records. Double Entry Book Keeping – Rules of
Double Entry System – Preparation of Journal and Ledger Accounts- problems - Subsidiary
books - cash book – types of cash book -problems - purchase book - sales book - sales
return and purchase return books. Conversion of single entry to double entry system.

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SKILL DEVELOPMENT:
1 Prepare a list of items under revenue and expenditure account.
2 Prepare a chart of Errors and its types
3 Collecting Balance Sheet of Companies and identify entries in trading and P/L A/c and balance Sheet
4 Collecting invoices from Traders and Preparing subsidiary books according to the invoices
REFERENCE BOOKS
1. Grewal, T.S. : Double Entry Book Keeping
2. Jain and Narang : Advanced Accountancy
3.Accounting for Managers – J. Made Gowda – Himalaya Publishing House
4. Introduction to Accountancy – T. S. Grewal & S. C. Gupta – S. Chand – 8th Edition
5. Modern Accountancy - Hanif Mukerji – TMH
6. Financial Accounting by Dr. Kaustubh Sontake – 1st Edition – Himalaya Publishing House
7. Shukla and Grewal : Advanced Accountancy
8. Gupta and Radhaswamy : Advanced Accountancy
9. Gupta R.L.: Advanced Accountancy B.B.M -Services Management
10.Dr. S.N. Maheswari: Financial Accounting, Vikas Publications
11.S P Jain and K. L. Narang: Financial Accounting- I, Kalyani Publishers
12.Anil Kumar, Rajesh Kumar and Mariyappa – Financial Accounting, HPH.

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1.5 MATHEMATICS AND LOGICAL REASONING

OBJECTIVE:
The aim of this course is to introduce to student the basic concepts of mathematics and enable the students to
acquire knowledge of logical reasoning and their application to commercial situations and for decision making in
business.
UNIT 1: NUMBER SYSTEM AND RATIOS 08 Hrs
Number System: Introduction-Natural Numbers - Even Numbers – Odd Numbers – Integers – Prime Numbers–
Rational & Irrational numbers, Real Numbers, HCF & LCM (Simple problems). Ratios- Ratios and proportions,
duplicate- triplicate and sub-duplicate of a ratio. Proportions: third, fourth and inverse proportion- Problems.
UNIT 2: THEORY OF EQUATIONS AND MATRICS 14 Hrs
Theory of Equations: Meaning – Types of Equations – Simple, Linear and Simultaneous Equations (Only two
variables) Eliminations and Substitution Method only. Problems on Commercial Application. Matrices: Types-
Addition- Subtraction- Multiplication of Matrices, Inverse of a Matrix. Determinants-Minor of an element-
Cofactor of an element- Solving system of equations by Cramer’s Rule (Two variables only).
UNIT 3: TIME VALUE OF MONEY 10 Hrs
Simple Interest- Compound interest-Effective Rate of Interest-Present Value-Net Present Value-Future Value-
Perpetuity-Annuities - Calculating of EMI-Calculations of Returns- Nominal Rate of Return-Effective Rate of
Return (Simple Problems).
UNIT 4: PERMUTATIONS, COMBINATIONS AND PROBABILITY 12 Hrs
Basic concepts of Permutations and Combinations: Introduction, the Factorial, Permutations, results, Circular
Permutations, Permutations with restrictions, Combinations with standard results (Simple Problems). Probability:
Introduction- Random Experiment -Definition of Probability-Conditional Probability -Random Variable-
Probability Distribution-Expected Value of a Random Variable (Simple Problems).
UNIT 5: LOGICAL REASONING 12 Hrs
Types of reasoning-Number Series, letter series- Codes and Blood Relationships- Direction Tests- Seating
Arrangements (Basic and Advance Problems).
Skill Development:
1. Representing Number System through Mind Mapping Techniques
BOOKS FOR REFERENCE:
1. Sanchethi and Kapoor: Business Mathematics, Sultan Chand
2. Dr. Alice Mani: Quantitative Methods for Business - II, SBH.
3. P.R. Vittal - Operations Research
4. A.Lenin Jothi : financial Mathematics, HPH.
5. Ranganath: Business Mathematics, GK Publications, Mumbai.
6. R. Selvaraj, Quantitative Methods in Management, Excel Books.
7. Zamarudeen: Business Mathematics, Vikas Publishers.
8. 7 Lectures – Quantitative Methods for Business – I, HPH
9. P.R. Vittal - Business Mathematics and Statistics.

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1.6 AIRPORTAND AIRLINE MANAGEMENT

Objectives: To provide the knowledge of airport planning, management and operations that is required to
begin an airport management career.
UNIT 1: INTRODUCTION 10Hrs
Development of Air transportation in India-Major players in Airline Industry-Swot analysis in
Airline Industry-Market potential of Indian Airline Industry—Current challenges in Airline Industry-
Completion in Airline Industry
UNIT- II AIRPORT MANAGEMENT 12Hrs
Airport planning-Types of Airports(International Hubs, Regional Hubs, Individual Airports)Airport
Operations, Organizational Structure of an Airport, Airport − General Layout, Airport − Planning
and Development (Airport designing, Planning an Airport, Airport Development)Airport
authorities-Global and Indian scenario of Airport management
UNIT - III AIR TRANSPORT SERVICES 12Hrs
Environment regulations-International trends-Regulatory issues-Emerging Indian scenario-PPP-
Public Private Participation in Indian Airports-Environmental regulations-Private participation in
International developments- Metrological Department – Cargo Warehouse – CISF (Central
Industrial Security Force) Control Room.
UNIT IV ARRIVAL PROCEDURES 10 Hrs
Baggage Reclaim – Role of Baggage Service Unit – Mishandled Baggage – Meaning - Handling
Procedure for Mishandled Baggages – Baggage Tracing System – General Baggage Liability
Limitations and Service Policy of Airline – Pilferage – Meaning - Procedure to Deal with Pilferage –
Standard Operating Procedures (SOP) to handle passenger during Baggage Mishandled Baggage,
Damage and Pilferage – Rush Tag - Meaning – Unclaimed Baggage – Meaning – Standard Operating
Procedure to Handled Unclaimed Baggage – Lost Baggage – Misrouted Baggage – Meaning –
Standard Operating Procedure to handle Lost Baggage and Misrouted Baggage – Security Removed
Article (SRA)–Meaning – Procedure to deal with Security Removed Article – FIDS (Flight
Information Display System) – Meaning.
UNIT 5: GROUND SUPPORT EQUIPMENT (GSE) 12 Hrs
Handling of CIP,VIP & VVIP-Co-ordination of Supporting Agencies /Departments. Ground Support
Equipment (GSE) – Meaning – Meaning – Type of GSE’s – Chocks Trestles – Air Cart – Dollies –
Ladders – Belt Loader – Catering Truck -Hi lift Vehicle – Container Loader – De-Anti Icing Vehicles -
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Coaches – Tractor – Trolleys – Pushback Vehicle – Ground Power Unit ( GPU) – Air Conditioning
Unit ( ACU) – Toliet Cart – Water Cart

SKILL DEVELOPMENT:
1. A Case Study on Handling Passenger during Baggage Mishandled/Damaged
2. Assignment on New Emerging Trends in Indian Airline Industry.
3. Chart on Organisational structure of Airport/ Airport General Layout.

REFERENCE BOOKS:
1. Airport and Airline Management by FlySkyAviation,Edition 2020.
2. Airports Systems by Richard de Neufville

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2.3 ORGANISATIONAL BEHAVIOUR
Objective: To enable the students to acquire knowledge of organizational behaviour.
On successful completion of this paper, the students creates the interest in people , their behaviour ,
understanding minds of the people, Motivation, Job-satisfaction, Perception, Handling stress, morale, Group
dynamics, Leadership traits, Counselling ,understanding of proven models & theories helps to improve
organisation productivity.
UNIT - I Introduction to Human Behaviour and organisational psychology 10 Hrs
Meaning, Definition, Importance and need of the human behaviour. Aims and scope of organisational
psychology. Individual differences - Intelligence tests - Measurement of intelligence - Personality tests - nature,
types and uses.
UNIT – II Motivation and Job satisfaction 14Hrs
Motivation – theories : Maslow's needs hierarchy, Alderfer's ERG theory, McClelland's achievement motivation and
Herzberg's two-factor theory. The main process theories are: Skinner's reinforcement theory, Victor Vroom's
expectancy theory, - financial and non- financial motivation - techniques of motivation, Job satisfaction meaning
- factors - Management of job satisfaction - Morale importance - Employee attitude and behaviour and their
significance to employee productivity - job enrichment - job enlargement.
UNIT - III Perception and Stress 10Hrs
Factors affecting perception - components involved in perception—the perceiver, the target, and the
situation. Stress concepts, types of stress , frustration – Freudian concept of mind : conscious,
preconscious and unconscious, structure of mind : Id, Ego and Superego.
UNIT – IV Hawthorne Experiment and Douglas McGregor’s Theory 10Hrs
Importance - Group Dynamics - Cohesiveness – Co-operation competition - conflict - Types of Conflict –
Resolution of conflict - Group norms - Role – Status.
UNIT - V Organisational Effectiveness 12Hrs Types
- theories – Trait, Managerial Grid - Fiedder‘s contingency – Training : Personality development ,
communication- Organisational culture, Organisational change - organisational effectiveness – organisational
innovations : Weber’s model - organisational development - counselling and guidance - Importance of
counsellor- types of counselling - merits of counselling.
UNIT - VI Case Studies (Minimum 4) – Issues and Solutions 4Hrs

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Skill Development
1. List out the motivational factors for an employees
2. D/B Job enrichment and Enlargement and list out the requirement of both the Job
REFERENCE BOOKS
1. .Keith Davis - Human Behaviour at Work
2.Ghos - Industrial Psychology
3.Fred Luthans - Organisational Behaviour
4.L.M. Prasad - Organisational Behaviour
5.Hippo - Organisational Behaviour
6.Patrick sills – The Behavioural Sciences
7.The Guardian – Job Satisfaction
8.Stephen P Robbins – Organisational Behaviour

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2.4 AIRLINE MARKETING

Objective:To enable the students understand the principles of Marketing and the ways in which these principles
can be applied in today's airline industry, the air transport market and its environment.
UNIT 1: INTRODUCTION 12 Hrs
Marketing conceptual frame work - Marketing environment - customer oriented organization -
marketing interface wit other functional areas marketing in a globalised environment
Marketing Mix - Stages in the Application of Marketing Principles to Airline Management.
UNIT 2: MARKETOFAIRTRANSPORTSERVICES 12 Hrs
Customer - Definition - Apparent and True Needs - Industrial Buying Behaviour - Customer in
the Business Air Travel Market - Customer in Leisure Air Travel Market- Customer in the Air
Freight Market - Market Segmentation in Air Passenger & Air Freight Market - Marketing
Environment - Theortical Basis of PESTLE Analysis - Building Customer Satisfaction.
UNIT 3: PRODUCTANALYSISINAIRLINEMARKETING 12 Hrs
Product - definition - Product Life Cycle - Product Life Cycles in Aviation Industry - Managing
Product Portfolio - Balancing Risk and Oppurtunity - Fleet & Schedules related Product Features -
Customer Service Related Product Features - Pricing Decisions - Building Blocks in the Airline
Pricing Policy - Uniform and Differential Pricing - Distribution Channel Strategies - Travel Agency
Distribution System - Global Distribution System - promotion methods. Advertisement and personal
selling, public relations.
UNIT 4: MARKETINGRESEARCH 10Hrs
Types, process - tools and techniques - application of marketing research - product launching,
demand estimation, advertising, brand preferences, customer satisfaction, retail stores image,
customer perception, distribution, customer relationship, competitor analysis and related aspects -
preparation of marketing research report - sample case studies.
UNIT 5: INFORMATION TECHNOLOGY IMPACT ON MARKETING DECISIONS10Hrs
Online marketing - web based marketing programmes - emerging now trends and challenges to
marketers.
SKILL DEVELOPMENT:
1. A group discussion Session on Promotional Activities of Domestic Airlines
2. Make a ppt on Marketing Strategies of Domestic Airlines

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3. Group Assignment on New Marketing Trends emerging in Airline Industry

REFERENCE BOOKS:
1. Airline Marketing and Services Management by FlySky Aviation,Edition 2020.
2. Stephen Shaw " Airline Marketing and Management " Ashgate Sixth Edition.
3. Phlip Kortler: Marketing management (Millenium edidtion), prentice hall of India P (ltd), New
Delhi 2001.
4. Micheal R.Czinkota & Masaaki Kotabe, Marketing management, Vikas Thomson learning 2000.

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2.5 OPERATIONS RESEARCH AND QUANTITATIVE TECHNIQUES

OBJECTIVE: The objective is to provide basic knowledge of quantitative methods and their commercial
application for decision making in business. To help students, apply these tools in managerial decision making.
On successful completion of this course, the students should have understood Operations Research Models
Game theory, Queuing theory, PERT, CPM, etc.
GOAL: To enable the students to learn the techniques of Operation Research and their applications in
business management.
OUTCOMES: The students must develop confidence and clarity in application of tools
UNIT-I (10 Hours)
Introduction to Operations Research: Meaning - Scope – Models - Limitation. Linear Programming
- Formulation – Application in Management decision making (Graphical method only)
UNIT - II (12 Hours)
Transportation: Importance, terminologies used, different methods for finding Initial basic feasible solution;
(Non- degenerate only) Assignment problems - Importance and characteristics of assignment problem,
Simple Problems only
UNIT - III (14 Hours)
Game Theory: Queuing theory - Types, pure and mixed strategies with two people zero sum game, principle
of dominance. Graphical Solution – mx2 and 2xn type. Solving game by Dominance property - fundamentals -
Simple problems only. Replacement problem – Replacement of equipment that detoriates gradually (value of
money does not change with time)
UNIT - IV (12 Hours)
CPM - Principles - Construction of Network for projects – Types of Floats – Slack- crash programme.
UNIT -V (12 Hours)
PERT - Time scale analysis - critical path - probability of completion of project - Advantages and Limitations.
Note: Theory and problem shall be distributed at 20% and 80% respectively.
Skill Development
1. Construction of Team and Assigning Roles and Responsibility
2. Assigning Projects and instructing them to minimize cost and time.
3. Critical Thinking, Time Management
REFERENCE BOOKS
Kanti Swarup, Gupta R.K. - Operations Research
P.R. Vittal - Operations Research
Gupta S.P. - Statistical Methods.
Sanchethi and Kapoor: Business Mathematics, Sultan Chand
C.S Mujawar : Statistics for Managers I.K. International Publishers
Dr. Alice Mani: Quantitative Methods for Business - II, SBH.

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2.6 AVIATION SECURITY & SAFETY MANAGEMENT

OBJECTIVE:To familiarize the students with an understanding of Safety Management System, flight safety,
Human factor and other key safety issues involved the aviation industry.
UNIT 1: INTRODUCTION TO SAFETY MANAGEMENT SYSTEM 10 Hrs
Safety Management System (SMS) – Meaning and Definition - A National security asset: importance
of Air transportation – Airways – Deregulation – Consequences of 9/11 to the industry – Protecting
Public Air transportation. Hijacking – Security Measures – International Prospective – Trend begins –
Aviation regulations – Airport security – New Carrier rules – New Airport Operator rules – Public
Law 93 – 366 – threat warnings – Aviation Security Improvement Act of 1990 – Civil Aviation
Security – Crimes against Humanity – Convention – Tokyo – Hijacking , Montreal- Bonn Agreement
– Diplomatic Conference on Air Law –Annex 14-ICAO
UNIT 2: SAFETY MANAGEMENT SYSTEM (SMS) REGULATORY AUTHORITY 12 Hrs
Safety -Meaning – Safety policy of Airlines in India - Regulatory Authority – DGCA ,Role of DGCA
in (Safety Management System) SMS- Distribution list of Safety Management System Manual – Scope
of Safety Management System – Acceptable level of safety – Target Audience – Purpose – Safety
Performance Indicators – Safety Performance Targets – Regulatory Compliance DGCA CAR Section
1,Series C, Part I & ICAO Safety Management System Manual - Safety policy and Objectives – Safety
Accountability and Responsibilities – SMS Organizational Arrangements – Safety Responsibilities of
Accountable Manager – Safety Manager – HOD – All Managers – Employees – Safety Review
Committee – Safety Action Group – Coordination of Emergency Response Planning – SMS
Documentation Control Procedures – SMS Library – SMS Manual Requirement – SMS
Implementation Plan – GAP Analysis
UNIT 3: WEIGHT AND BALANCE/LOADAND TRIM 10 Hrs
Introduction – Meaning – Importance of Load and Trim Sheet – Regulatory Requirement – Weight,
Balance , Centre Of Gravity, Centre of Pressure – Meaning - General Description of Aircraft – Phases
of Flight – Preparation of Weight Schedule – Approval of Weight Schedule - Standard Weight of
Flight Crew and Passengers – Instructions for Safe Loading – Procedure for Preparing Load and Trim
Sheet – Important Features of Load and Trim Sheet – Qualification , Duties and Responsibilities of
Load and Trim Officer – Aircraft Handling Personnel – Responsibilities and Qualifications – Safety
Precautions During Aircraft Fuelling – Action During Fuel Spillage.

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UNIT 4: NATIONAL CIVIL AVIATION SECURITYPROGRAMME (NCASP) & SECURITY SCREENING

PROCEDURE (CAR) 14 Hrs
Meaning - Aircraft Rules 2011 – International Legislations – Hijacking- Anti Hijacking Measures – Measures
against Terrorist – Terrorism- Hijacking incidents in the world – Access Control – Staff – Passenger - Purpose
– Points – Access Control of Vehicles – Landside Security – Landside Security Measures – Convention 1991
– Personal Security Officer of VVIP & VIP or high risk Category – SPG (Special Protection Groups) of
President, Vice President, Prime Minister – Sports Person.GX-Ray Baggage Inspection System (X-BIS) –
Introduction – Types of X-BIS– Top Down Beamer – Down top Beamer –SideBeamer–- Methods of
Screening – Hand Held Metal Detector (HHMD) and Door Frame Metal Detector(DFMD) – Meaning –
Screening Procedure – Detection Requirement – Method of Search – Advantages and Disadvantages –
Procedure for Carriage of Prisoner – Catering Screening – Behaviour Detection and Profiling – Meaning –
Suspicious Signs – Tools for Behaviour Detection – Explosive Vapour Detector(EVD) and Explosive Trace
Detector (ETD) – Meaning – Testing Procedure – Specifications – Advantages and Disadvantages.
UNIT 5: DANGEROUS GOODS 10 Hrs
Introduction – Meaning – definition – Scope – Regulation for Safe Transportation – Categories –
Classification of Dangerous Goods – Hidden Dangerous Goods – Storing and Loading of Dangerous Goods –
Loading Restrictions for Dangerous Goods on Passenger Aircraft – Different types of Dangerous Goods
Carried by Passengers – Handling Loading and Unloading Dangerous Goods – Radio Active Material –
Magnetised Material – Dry Ice – Wheel Chair – Notification to Pilot In Command (NOTOC) – Safety
Procedures – Emergency Procedures – Accident and Incident Reporting Procedures – IMP Codes for
Dangerous Goods.
SKILL DEVELOPMENT
1. Assignment on 9/11 Terrorist Attack on WTC
2. A case study on IC 814
3. Make a chart on Classification of Dangerous Goods
REFERENCE BOOKS:
1. Ground handling Services Management by FlySky Aviation, Edition 2020.
2. General Aviation Security by Daniel J Benny
3. Aviation Security Management by Andrew R Thomas.

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3.2 CORPORATE COMMUNICATION

SKILLS UNIT:1 Elements of Communication
Meaning, Importance, Objectives, Principles of communication, Process of communication, impediments of
effective communication, strategies for effective communication, Barriers to Communication. Types and forms
of communication, nonverbal communication – body language, gesture, postures, Facial expression, dress code.
The Cross Cultural dimensions of Business Communication, Listening and Speaking, Observation, Business and
Social Etiquette.
UNIT: 2 Public Speaking
Meaning and importance of Public speaking and speech composition – principles of effective speaking
presentations technical speeches and non-technical presentations. Speech for Introduction of a speaker speech for
vote of thanks – occasional speech, Use of technology
Unit:3 Interview Techniques
Meaning and Importance of interviews, art of conducting and giving interviews, types of interviews- Placement
interviews- Disciple interviews- Appraisal interviews- Exit interviews
UNIT: 4 Meetings
Meaning and importance of meetings- Essentials of Valid Meeting, opening and closing of meanings-
participating and conducting Group discussions, Brain Storming, E-meeting, Preparing Agenda and Minutes of
the Meeting.
Unit: 5 Business Communications
Business letters, Inquires, Circulars, Quotations, Orders, Acknowledgement Executions, Complaints, Claims,
Collection letter, Banking Correspondence, Agency Correspondence, Bad news and Persuading letters, Sales
Letters, Job Application Letters- Bio-data, Covering letter, Interview Letters, Letter of Reference, Memos,
Minutes, Circulars and Notice.
Skill Development
1. Conducting Mock Interviews
2. Conducting Brain Storming Sessions.
3. Preparing Resume/CV
4. Activities on Listening Skills
5. Preparation of Business Letters
Books for References
1. Murphy, Effective Business Communication, Mc Graw-hil.
2. Penrose. Rasberry and Myers, “Business Communication for Managers”, Cengage Learning.
3. Disanza, “Business and Professional Communication”, Pearson Publication.
4. M.K Sehgal “Business Communication” Excel books India 2008.
5. R.C Bhatia, “Business Communication Ane's student edition”, And books India 2008.

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3.3 CUSTOMER RELATIONSHIP MANAGEMENT

OBJECTIVE:
To enable the Students to learn the Airline Customer Service and Techniques to Handle
Customer and Complaints.
UNIT-1: INTRODUCTION 10 Hrs
Introduction – Customer Service – A better standard of Customer Service – Airline Industry Changes –
Airline Deregulation – Global Alliances – The Rise of Low Cost Carrier – The Role of the Internet –
Airline Industry Challenges – Customer Service in the Age of the Customer – Age of the Customer –
Customer Service as a Key Differentiator – Operational Excellence – The Customer Centric Culture –
Mission Statement – Airline Customer Service – On the Front Line – Duties and Responsibilities of
Front Line Staff – What is a Customer – The High Cost of Losing a Customer – Customer Expectations
of Service – What is Customer Service – The Peripheral Services – Objectives of Customer Service -
Benefits of Customer Service
UNIT – 2 NEW TRENDS IN CUSTOMER SERVICE 12 Hrs
New Trends in Customer Service – The Always Connected Customer – Mobile Commerce – The
Social Customer – Multi Channel Customer Service – Internet Channels – Mobile Channel – Social
Channel – Cross Channel – Customer Relationship Management (CRM) – Customer Knowledge –
Customer Service Points - Call Centers vs Contact Centers – Airport Customer Service – Infight
Customer Service – Customer Perception – Communication and its Meaning – Communication Barriers
– Removing Barriers to Communication – Advantages of Two Way Communication – Getting and
Receiving Feedback – listening – The Benefits of Listening – Barriers to Effective Listening –
Listening Skills – Listening Habits :Possitive and Negative – Listening and Customer Service – Non
Verbal Communication – Aspects of Non Verbal Communication .
UNIT – 3: Customer Contact Techniques & Social Systems and Tact :Cross Cultural
Awareness 12 Hrs
Customer Contact Techniques – Making a Good First Impression – Self Presentation Skills – Preparing
to receive the Customer – Steps to receive the Customer – Telephone Communication – How to
Answer the Telephone – Hints for Developing Better Telephone Listening Skills – Email Etiquette –
Handling Common Questions from Customers – Communication with Customers through Social Media
– How Airlines are Using Social Media – Responding to Customer Complaints through Social Media –

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Social System and Tact : Cross Cultural Awareness – The Importance of Self Awareness – Personality
– Assertive vs Responsive Behaviours – What is Your Social Style? – Characteristics of the Four Social
Styles – Social Style and Customer Service – Identifying a Customer’s Social Service – Flexing
Strategies – Cross Cultural Awareness – What is Culture – Cultural Differences – The Importance of
Cross Cultural Awareness
UNIT- 4: Dealing with Complaints 10 Hrs
Dealing with Complaints – Lack of Complaints – Why do Customer Complain – Developing a
Customer Service Strategy – Legitimate vs Illegitimate Complaints – Preventing Complaints – How to
Handle Complaints effectively – The Five Types of Customer who complain and How to Handle them
– The Complaints System – Dealing with Disengagement – Handling Customer Aggression as as
Airline Employee
UNIT- 5: Managing Stress and Pressure 12 Hrs
Managing Stress and Pressure – The Difference Between Stress and Pressure – What is Stress –
Sources of Stress – Consequences of Stress on Physical Health – Chronic Stress – Burnout –
Recognizing Stress – Reacting Positively Towards Stress – Reducing Stress – Healthy Workplaces –
Coping with Shift Work and Overtime – Working in a Unionized Organization – Dealing with the
Irregular Operations of an Airline -Maintaining a Healthy Back
Skill Development
1. A Case Study on Customer Misrouted Baggage
2. Write an Essay on New trends in Airline Customer Service
3. Conduct a GD on Stress Management
Books for reference
1. Airline Marketing and Services Management by Flysky Aviation Edition 2020
2. Customer Relationship Management by Shanmugam Sundaram / V Kumar /Werner Reinartz

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3.4 AIRLINE ACCOUNTING

OBJECTIVE: To enable the Students to learn and understand the Airline Accounting and Financial
Procedure.
UNIT1:INTRODUCTION (10Hrs)
Financial Performance of Airline Industry – Introduction – Deregulation – Airline Industry Before and After
Deregulation – Airline Profitability – Airline Mergers and Bankruptcies – Financial Statement Analysis –
UNIT – 2: ACCOUNTING ANALYSIS (12 Hrs)
Statement of Retained Earnings – Analysis of Financial Ratios – Asset Management Ratios – Profitability
Ratios – Airline and Aviation Based Ratios – Time Value of Money – Present Value – Future value – Annuity
- Amortization
UNIT- 3: ANALYSIS AND LEASING (10 Hrs)
Depreciation Analysis – Methodology – Using Spreadsheet for Depreciation Practices – Analysis for
Break Even and Payback Period – Breakeven analysis – Breakeven Load Factor – Scenario Analysis –
Aircraft Leasing – Types of Leases – Buy Versus Lease Analysis – Major Commercial Leasing
Companies
UNIT- 4: FUEL HEDGING AND STRUCTURE 12 Hrs
Fuel Hedging – Financial Derivatives – Airline Industry and Fuel Hedging – Futures Market – Forward
Market – Option Contracts
UNIT- 5: AIRLINE COST STRUCTURE 12 Hrs
Airline Cost Structure – Cost Component – Operating Costs – Cost Cutting Measures – Low Cost
Airlines – Business Model – Growth – Reason for Success – Cost Structure
SKILL DEVELOPMENT:
1. A Research Study on Leasing Aircrafts from Foreign Countries
2. Assignment on Pricing Strategies of any Domestic Airlines
3. Write an essay on Future Market of Aviation Industry.
REFERENCE BOOKS:
1. Airline Accounting and Financing by FlySky Aviation,Edition 2020.
2. IATA FINANCIAL MANAGEMENT
3. Aircraft Leasing and Financing: Tools for Success in International Aircraft by By Vitaly S.
Guzhva, Sunder Raghavan, Damon J. D’Agostino

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3.5 ELEMENTS AND METHODS OF COSTING

Objectives: To acquaint the students with different perceptions of the elements of cost and costing techniques
Unit -1 INTRODUCTION AND RECENT TRENDS IN COST ACCOUNTING 14 Hrs
Meaning and Definition of Cost, Costing and Cost Accounting – Scope of Costing Accounting -
Objectives of Costing – Pros and Cons of Costing - Comparison between Financial, Management and
Cost Accounting - Installation of Cost Accounting System. Cost concepts and classifications – Cost
Units – Cost Center – Elements of Cost – Preparation of Cost Sheet (Practical Problems) –
Recent Trends in Cost Accounting: Cost Control and Cost Reduction – Target Costing – Value chain
analysis – Activity based costing – Lifecycle cost analysis – Kaizen Costing – Enterprise resource
planning – Cost audit
Unit 2. RECONCILIATION OF COST AND FINANCIAL ACCOUNTING 6 Hrs
Need for Reconciliation – Reasons for differences in Profit or Loss shown by Cost Accounts and Profit
or Loss shown by Financial Accounts – Preparation of Reconciliation Statement and Memorandum
Reconciliation Account.
Unit 3 ELEMENTS OF COSTING – MATERIAL 12 Hrs
Meaning – Types: Direct Material, Indirect Material. Material Control – Purchasing Procedure – Store
Keeping – Techniques of Inventory Control –Levels settings– EOQ – ABC Analysis – VED Analysis –
Just In-Time – Perpetual Inventory System – Documents used in Material Accounting - Methods of
Pricing Material Issues: FIFO, LIFO, Weighted Average Price Method and Simple Average Price
Method - Problems.
Unit 4 ELEMENTS OF COSTING – LABOUR 12 Hrs
Meaning – Types: Direct Labour, Indirect Labour - Timekeeping – Time booking – Idle Time –
Overtime – Labour Turn Over. Methods of Labour Remuneration: Time Rate System, Piece Rate
System, Incentive Systems (Halsey plan, Rowan Plan & Taylor’s differential Piece Rate System) –
Problems
Unit 5 ELEMENTS OF COSTING – OVERHEAD 12 Hrs
Meaning and Definition – Classification of Overheads – Procedure for Accounting and Control of
Overheads – Allocation of Overheads – Apportionment of Overheads – Primary Overhead Distribution
Summary – Secondary Overhead Distribution Summary – Repeated Distribution Method and

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Simultaneous Equations Method – Absorption of Factory Overheads – Methods of Absorption

(Theory Only)– Machine Hour Rate – Problems on Machine Hour Rate.
Skill Development:
 Identification of elements of cost in services sector by Visiting any service sector.

 Cost estimation for the making of a proposed product.

 Collection and Classification of overheads in an organization on the basis of functions.

 Compilation of various cost documents of any business entity.
Reference Books :
1. J Made Gowda , Cost and Management Accounting HPH
2. M.V. Skukla , Cost and Management Accounting
3. N.K. Prasad, Cost Accounting HPH
4. M.L. Agarwal, Cost Accounting
5. S.P. Jain & Narang, Cost Accounting , Kalyani
6. M.N. Arora Cost Accounting HPH

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3.6 ENVIRONMENT POLICY AND REGULATIONS

OBJECTIVE: To enable the Students to Learn and Understand Environmental and Pollution Control
Systems in Aviation.
UNIT – 1: EMISSION 10 Hrs
Global and Local Emissions – Noise – Water and Waste Management and Bio Diversity –
Technological , Operational and Infrastructural Improvement – Regulation and Economic Imitates.
UNIT – 2: ENVIRONMENT DEVELOPMENT 10 Hrs
Vision 2020 of Aviation Development – Airport Environmental Impact – Airport Environment
Capacity – Aviation Fuel – Combustion and Exhaust gases – Thematic Strategy on air Pollution.
UNIT – 3: GENERAL OVERVIEW 12 Hrs
General Overview of Global Warming – Aviation from Pillar Strategy – Technology – Operations –
Infrastructure – Economic Measures – Specific Goals and Targets – Noise Management – Noise
abatement Procedures – Technological Progress – Noise Zoning – Compensation Issues –
Operational Restrictions – Night Curfew – Noisy Aircraft Ban – Kyoto Protocol for Climatic effects
– Radiation Exposure
UNIT – 4: EMISSION MANAGEMENT 12 Hrs
Emission Calculation – Airport Activity – Aircraft Support Equipment auxiliary power unit (APU) –
On Road Vehicles Parking Lots – Weather Data – Receptor Location – Airport Pollution Sources –
Airport Emissions – Movement Date – Gate Emissions – Taxiway Emissions – Queue Emissions –
Runway Pre Processing and Emissions
UNIT- 5: AIR TRANSPORT AND ITS PERSPECTIVE 12 Hrs
Air Transport and its Perspective – Environmental aspects of Air Transport – General Purpose
Aviation Segment air transport vision perspectives – Air Transport Beyond 2020 – Air Engine
Exhaust gases – Airplane pollution Systems – Aero Engine Exhaust pollutants – Exhaust Pollutant
reduction Engine enhancement Projects
Skill Development :;
1. Prepare a report on “White “ paper on National Green Aviation 2019 policy of
Government of India
2. Chart out Government Policies for controlling pollution by Aviations
3. Collect Airport Air Quality manual
4. Submit a report on quality measure taken by to airport to control air pollution.

1. Study Guide for Environmental Regulations

2. Economic Analysis Environmental Policy Regulations – Frank Arnold.

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3.7 AVIATION REGULATIONS

OBJECTIVE: To enable the Students to learn the legal background of this Aviation World and all the Rules and
Regulations connected with Air Transportation including the International Regulations as well as all the relevant
State Acts passed in this respect.
UNIT 1: CIVIL AVIATION REGULATIONS AUTHORITY 10 Hrs
Regulatory Bodies – MOCA, AAI, DGCA, BCAS, ICAO, IATA DGCA-Introduction to Directorate General of
Civil Aviation- DGCA functions- DGCA Organisation- DGCA as Regulatory Authority,ICAO (International
Civil Aviation Organisation)- Functions, IATA( International Air Transport Association) -Functions,
BCAS(Bureau of Civil Aviation Security)-Functions
UNIT 2: AIRCRAFT RULES 6 Hrs
Aircraft Act 1934 -The Aircraft Rules and Regulations Act1937
UNIT 3: NATIONAL LEGISLATION 16 Hrs
The Air corporations Act, 1953 (27 of 1953) The Air Corporations (Transfer of Undertakings and Repeal)
Ordinance, 1994(4 of 1994) -The Air Corporations (Transfer of Undertakings and Repeal) Act, 1994 (13 of
1994) -The International Airports Authority of India act, 1971 (43 of 1971) -The National Airports Authority of
India, 1985 (64 of 1985) - The Airports Authority of India Act 1994 (55 of 1994) - The Carriage by Air Act,
1972 (69 of 1972) -The Tokyo Convention Act, 1975 (20 of 1975) -The Anti-hijacking Act, 1982 (65 of 1975) -
The suppression of unlawful acts against safety of Civil Aviation Act, 1982 (66 of 1982)
UNIT 4: CIVIL AVIATION REQUIREMENTS (CAR) 12 Hrs
Section 1-General -Section 2-Airworthiness -Section 3-Air Transport -Section 4- Aerodrome standards and Air
Traffic Services -Section 5-Air Safety -Section 6- Design standards and type certification -Section7-Flight crew
standards, training and licensing -Section 8-Aircraft operations
UNIT 5: INTERNATIONAL CONVENTIONS 12 Hrs
The Chicago conventions, 1944 - Hauge Convention, 1970- Montreal Convention, 1999- The International Air
Services Transit Agreement, 1944 - The International Air Transport Agreement, 1944 -The Warsaw
Conventions, 1920 -The Geneva Convention, 1948 -The Rome Convention, 1952 -The Tokyo Convention, 1963
SKILL DEVELOPMENT:
1. Write an essay when and why Chicago Convention 1944 has formed?
2. Assignment on all Aviation Regulatory Bodies and their Functions.
3. Make a chart on functions of Airworthiness Officer.
REFERENCES BOOKS :
1. Civil Aviation Law and Regulations by FlySky Aviation, Edition 2020.
2. Aircraft Manual, C.A.R. Sec. II

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4.2 ENTREPRENEURSHIP MANAGEMENT

OBJECTIVE: To enable the Students to learn and Understand the Management of Various resources
and service Management in Airlines
UNIT 1: CONCEPT OF ENTREPRENEURSHIP 10Hrs
Entrepreneurship – Meaning – Types – Qualities of an Entrepreneur – Classification of Entrepreneurs –
Factors influencing Entrepreneurship – Functions of Entrepreneurs – Role in Economy – Women
Entrepreneurship.
UNIT 2: POLICY & INSTITUTIONAL ECO SYSTEM FOR ENTREPRENEURSHIP 12Hrs
Startup India – Make in India – Stand up India – Special Schemes - Entrepreneurial Development
Agencies - NSDC – EDI – MSME – SIDO – EDI – NIESBUD – Role of professional bodies and
industry associations
UNIT 3: BUSINESS PLAN & PITCHING 10Hrs
Business idea generation techniques – Identification of Business opportunities – Feasibility study –
Marketing, Finance, Technology & Legal Formalities - Preparation of Business Plan - Pitching –
Types.
UNIT 4: ENTREPRENEURIAL FINANCE & SICKNESS AND TURNAROUND STRATEGIES 12Hrs
Sources of Finance – Research Institutions – Venture Capital – Angel Investors – Commercial Banks –
MUDRA – NABARD – Microfinance - MSMEs and IPO. Industrial Sickness–Definition–Causes –
Symptoms – Prediction – Revival – Managerial Deficiencies Revival of Sick unit – BIFR and SICA’s
Role – Startup India’s notion towards Winding up
UNIT 5: ENTREPRENEURSHIP OPPORTUNITIES IN AVIATION 12Hrs
1. Aviation fuelling service 2. Aircraft wash service 3. Aviation Consulting service 4. Airport catering
service 5. Aircraft parts sales 6. Aircraft maintenance service 7. Airline marketing 8. Aviation
Academy and Flight schools 9. Aviation blogging 10. Airport currency exchange
SKILL DEVELOPMENT:
1. Power Point Presentation on Business Plan of any Indian Airlines.
2. What are the legal Formalities of starting any Airlines in India
3. How to set up a catering services for Airlines.
REFERENCE BOOKS:
1. S.S.Khanka, Entrepreneurial Development, S.Chand and Company Limited, New Delhi, 2007.
2. Saravanavel – Entrepreneurial Development, Ess-Pee-kay-Publishing-House, 5th Edison, 2011
3. J.S. Saini& S.I. Dhameja – Entrepreneurship and small business.
4. P.C. Jain – Handbook for New Entrepreneurs ONLINE SOURCES
5 http://nptel.ac.in/courses/110105067/ 2 http://nptel.ac.in/courses/109105098/

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4.3 CORPORATE ACCOUNTING

Objectives: To enable students to have a comprehensive awareness about the provisions of the
companies act and corporate accounts.
Unit:1 PRESENTATION OF FINANCIAL STATEMENTS
Outline for the Preparation of Financial Statements of financial position, Comprehensive Income
Statement, Statement of changes in equity. IAS 18, Revenue elements of financial statements as per
IFRS, Non Current Assets, Current Assets, equity, Non Current liability, Current liability Revenue,
cost of sales, Distribution costs, Administrative expenses, financial costs, profits attributable to owners
of controlling interest and non controlling interest, practical problem.
Unit:2 Profit prior to Incorporation
Meaning, Calculation of sales ratio, Time ratio, Weighted ratio, Treatment of capital and revenue
expenses, Ascertainment of Pre incorporation and post incorporation profits by preparing profit and
loss account and balance sheet vertical (format).
Unit:3 Valuation of Goodwill
Meaning, Circumstances of valuation of Goodwill, Factors influencing the value of goodwill, Methods
of valuation of goodwill, average profit method, super profit methods and annuity methods and
problem
Unit 4: Valuation of Shares Meaning, Need for Valuation, factors affecting valuation, Methods of
valuation, Intrinsic value method, Yield method ,fair value method and problems.
Unit:5 Company Final Accounts
Statutory provisions regarding preparation of final accounts, treatment of items TDS, Advance payment
of tax ,Provisions for tax, depreciation, interest on debenture, transfer to reserve, preparation of income
statement and balance sheet (vertical column).
SKILL DEVELOPMENT
1. Collect the annual reports of a company and list out the Assets and liabilities.
2. Collection of latest financial accounts of a company and find out the net asset value of a shares
3. Preparation of notes to accounts for non current assets
4. Collect prospectus and identify its salient features
5. Collect and fill the share application form of a company
BOOKS FOR REFERENCE
1. S.Bhat – Corporate Accounting
2. Arulanandam & Raman , Corporate Accounting
3. S.P Jain and K.L. Narang ,Corporate Accounting
4. Soundarajan.A & K Venkataramana, Corporate Accounting , VBH

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4.4. COSTING TECHNIQUES

Objective : The objective of this subject is to familiarize students with various elements
of cost and to provide essential knowledge about the costing techniques which are used as
a decision making tool both in production & Service industry.
Unit 1 : STANDARD COSTING 8Hrs
Meaning ,uses , General principles, Advantages & Importance, Limitations, Difference between
Historical costing & Standard costing, Classification of Standards ( Ideal VS Normal, Basic VS
current ,Physical VS Financial ,valuation of stock under standard costing ,Setting up Standards for –
Material, Quantity & Price : Labour, Time& Rate : Overheads- VOH & FOH.
Unit 2. VARIANCE ANALYSIS 12Hrs
Difference between standard costing & variance Analysis, Computation of variances for each
elements of costs, Classification & Analysis, Computation of Material Cost Variance, Direct
material mix and yield Variances, Labour cost Variance, Fixed production OH Cost Variance,
Variable OH cost variances, Sales price & Sales volume variances, Total profit variance
Unit 3 MARGINAL COSTING 16 Hrs
Meaning, Features, Application & Limitations of marginal costing, Tools & Techniques for Decision
making : Contribution, Profit volume Ratio, Break even Analysis, CVP analysis,Margin of safety,
Break even Point ( simple problems), Indifference point , Difference between Absorption costing and
Marginal costing.
Unit 4 BUDGETARY CONTROL 16 Hrs
Meaning of Budget, Objectives & Advantages of Budgetary control system, Different types of
Budget, Steps involved in preparing the budget,Factors to be considered in preparing Sales budget,
Production budget,Difference between Fixed and Flexible budget, Performance Budgeting Zero
based budgeting (ZBB) meaning, features,Advantages, Traditional budgeting VS ZBB, Problems on
Functional budgets ( Cash budget, Sales budget, Production budget, Master budget, Flexible budget.

Unit 5 : ADOPTING COSTING TECHNIQUES TO AVIATION SAFETY (THEORY ) 8Hrs

Defining Aviation safety and Safety performance, Risk identification, Safety management system,
using Activity Based Costing (ABC) and Management & implementation process, methodology for

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safety programs, Traditional VS ABC cost system, Introduction to Standard operating procedures &
TAWS and GPWS, TQM in Aviation.
SKILL DEVELOPMENT:
1) Classification of types of Budgets.
2)Documentation relating to implementation of ABC in Aviation Industry.
3) cost estimation for making Break Even Analysis
4)Discuss the different decision making costing tools.
5) List methods of costing adopted by service industries .
6) List the items shown in materials and sales volume variance analysis.
7) Draw a specimen of cash budget. & Master budget.
8) Draft a format of sales budget with imaginary figures
BOOKS FOR REFERENCE :
1. B.K.Bhar, Cost Accounting, 18thEdn, Everest Publishing House
2. B.M.Lall Nigam &G.L.Sharma, Latest Edn. Theory And Technique Of Cost
Accountancy, Himalaya Publishing House
3. B.S.Raman, Cost Accounting, Latest Edn, United Publishers
4. BanarjeeBhabathosh, Cost Accounting, 12thEdn, SahityaBhawan Publications
5. Dr.UmeshMaiya, A Textbook Of Cost Accounting,2ndEdn, KitabMahal
6. K.S.Adiga, Cost Accounting, Latest EdnSubhadraPrakashana
7. N.K.Prasad, Principles & Practices Of Cost Accounting, Latest Edn, Book Syndicate Pvt. Ltd
8. R.L Gupta, Principles And Practice Of Cost Accountancy, Latest Edition, Sultan Chand & Sons
9. Swaminathan, Lectures Of Costing, Latest Edn, S. Chand & Co., ,
10. M. N. Arora: Cost Accounting, HPH
11. J.Madegowda: Advanced Cost Accounting, HPH
12. Gouri Shankar: Practical Costing, HPH.
13. KhannaPandey&Ahuja : Practical Costing, Sultan Chand
14. K. S. Thakur: Cost Accounting, New Century Book House Pvt. Ltd.
15. M.L. Agarwal: Cost Accounting, Sahithya Bhawan Publications.
16. Palaniappan & Harihara : Cost Accounting I.K. International
17. Jain &Narang: Cost Accounting, Kalyani Publishers
18. S.P. Iyengar: Cost Accounting, Sultan Chand.
19. S.N. Maheshwari: Cost Accounting, Mahaveer Publishers.
20. Horngren: Cost Accounting – A Managerial Emphasis, Prentice Hall
21. Dr.A. Sundra Rajan & Dr. K. Venkataramana, SHB Publications.
22. R.G. Saha & Others – Cost Accounting
23. V. Rajesh Kumar & R.K. Sreekantha, Cost Accounting – I, Vittam Publications.
24. Dr. Alice Mani: Cost Accounting, SBH.
.

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4.5 BUSINESS RESEARCH METHODS

OBJECTIVE: To familiarize students with research process, tools and techniques used along
with report generation
Unit 1: INTRODUCTION TO RESEARCH - 16 Hrs
Meaning –Characteristics of Research- Objectives – Types of Research – Scope of Research –
Significance of Research- Research Methods Vs Research Methodology Research Process – Review of
literature and its significance- Problem Formulation – Sources of problem formulation-Ethics in
Research- Plagiarism in research, Measures to overcome Plagiarism, Research Design –Types of
research design-Steps involved in designing research design- Types of variables in relation to research
design
Unit 2: HYPOTHESIS AND SAMPLING METHODS- 10 Hrs
Testing of hypothesis-Types –Significance-Steps involved in hypothesis-Formulation of hypothesis-
Errors in hypothesis- Level of significance- Sampling methods- Probability and non-Probability and its
applicability-Determination of sample size, Sampling errors, Confidence interval
Unit 3: TOOLS FOR COLLECTION OF DATA - 14 Hrs
Data and its types in research, Sources of data collection, Questionnaire Design-Schedules, Interview-
Observation- Survey methods- Scaling measurement techniques: Nominal Scale, Ordinal Scale, Interval
Scale, Rating Scale- Criteria for good measurement , attitude measurement , Motivational research

Unit 4: STATISTICAL METHODS - 10 Hrs

Classification and Tabulation of data - Analysis of data –Steps involved in analysis of data-Descriptive
statistics (Meaning only),Parametric and non- parametric tests applicability (Concepts only)-
Multidimensional Scaling and Cluster analysis (Concepts only) , AMOS(Concept only)
Unit 5: REPORT WRITING – 06 Hrs
Reports and its types , Format of research report, Report writing – Principles – Steps in report writing-
Bibliography, Reference importance and writing style
SKILL DEVELOPMENT
 Illustrate steps involved in research process

 Illustrate statement of problem by selecting topic of your interest

 Illustrate review of literature and identify research gap

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 Illustrate different types of samples with examples


 Construct a questionnaire for collection of primary data keeping in mind the topic chosen
for research

 Narrate your experience using schedule technique

 Diagrammatically present the information collected through the questionnaire

 Narrate diagrammatically the various parametric and non parametric along with its
applicability

 Narrate steps involved in research reporting
BOOKS FOR REFERENCE
1. O.R.Krishnaswamy; Research methodology in Social Sciences, HPH, 2008.
2. R. Divivedi: Research Methods in Behavior Science, Macmillan India Ltd., 2001.
3. J.K. Sachdeva: Business Research Methodology HPH
4. S.N. Murthy, V. Bhojanna: Business Research Methods Excel Books
5. Levin &Rubin: Statistics for Management, Prentice Hall of India, 2002
6. Gupta S; Research Methodology and Statistical Techniques, Deep & Deep Publication (P) Ltd.,2002
7. Thakur D: Research Methodology in Social Sciences, Deep & Deep Publications (P) Ltd.,1998.
8. Tripathi P.C:A Textbook of Research Methodology, Sultan Chand & Sons, 2002.
9. Shashi K. Gupta Praneet Singh: Business Research Methods Kalyani Publishers
10. C.R. Kothari, Research Methodology, Vikas Publications 11. Usha Devi N, Santhosh
Kumar – Business Research Methodology

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4.6 TRAVEL AND TOURISM MANAGEMENT

OBJECTIVE: To enable the students to learn the basics of Travel & Tourism Aspects.
UNIT -1: INTRODUCTION TO AIRLINE TRAVEL 12 Hrs
Introduction to Tourism – Meaning and Definition of Tourism- Eco Toursim Tourist Meaning and
Types – Characteristics of Tourist – Definition by WTO – Other Tourism Definitions – Tourism
Abbreviations – Types of Tourism – History of Tourism - Nature and Scope of Tourism – Employment
Opportunities in Tourism Industry- IATA Geography and Global indicators
UNIT -2: Tourism Role 12 Hrs
The Role of Tourism for a Nation, State or Region – Fundamentals of Tourism and Travel –
Contribution of Tourisms to achieving the millennium Development Goals – Various Advantages and
Disadvantages of Tourism – Benefits of Tourism –
UNIT -3:TRAVEL DOCUMENTS 10 Hrs
Passport – Visa- TIM- Currency Regulations-IATA Rate of Exchange Banker ‘s Buying Rate- Banker
‘s selling Rate-Currency Conversion Departure Control System-ATC
UNIT - 4:TRAVEL AGENT MANAGEMENT 12 Hrs
Travel Partners IATA Approved Travel Agency Appointment and Control Bank guarantee - IATA
Billing and Settlement Plan Credit Period - Customer Service-Service Provider Training and
Development of Travel agent-GDS.
UNIT – 5: TOURISM IMPACT 10 Hrs
Tourism Impact on Economy, Culture and Society –Economic Impact – Impact on Society – Cultural
Impact – Culture and Authenticity – Minimizing negative impact on Culture - Environmental Impact –
Environmental Pollution
SKILL DEVELOPMENT:
1. Give your own inputs on minimising negative impact on Culture
2. Assignment on currency conversion Departure control system. Any examples
3. Make a chart on Employment opportunities in Travel and Tourism Industry.
REFERENCE BOOKS:
1. Aviation and Hospitality Management by FlySky Aviation,Edition 2020.
2. Fundamental of Tourism and Travel by L.K.Singh
3. International Tourism Management by Arjun Kumar Bhatia.

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4.7 LOGISTIC AND AIR CARGO MANAGEMENT

Objectives: To enable the students to acquire the knowledge of Logistics and Cargo in Aviation
Industry.
UNIT: 1 CONCEPT OF LOGISTICS INTRODUCTION 12 Hrs
Concept of Logistics- Role of Ware Housing-trend in material handling-Global Supply Chain- Quality
concept and Total Quality Management-improving Logistic performance-Air Cargo Concept- Cargo
Handling-Booking of Perishable Cargo and Live Animals- Industry Relation- Type of Air Cargo-Air
Cargo Tariff, ratios and Charges-Airway Bill, Function, Purpose, Validation.
UNIT: 2 TRANSPORT SYSTEM MODEL AND WAREHOUSING DEREGULATION AND
GOVERNMENT RULE 10 Hrs Transport Security Product Packaging and Pricing – Role of
Warehouse –Alternative Warehousing Trend in Material Handling – Inbound Logistics and Purchasing
UNIT: 3 GLOBAL ENVIRONMENT & STRATEGY GLOBAL SUPPLY CHAIN 10 Hrs
International Documentation- Strategy Formulation & Implementation Quality Concept & TQM -
Improving Logistics Performance
UNIT: 4 AIR CARGO CONCEPT INTRODUCTION 14 Hrs
Air Cargo Introduction – Key Features – Cargo Agent – Meaning – Regulated Agent – Meaning –
Courier – Meaning - Airway Bill – Meaning – Procedure to handle Domestic Cargo at Cargo Ware
House – Procedure to Handle International Cargo at Cargo Ware House -Operations and Industry
Regulations – Service Function, Organisation and Liability – SLI, Types of cargo-Handling of
Perishable,Valuable Cargo ,Human Remains ,AVI and Special Cargo. Air cargo Tariff, Rates &
Charges – Valuation charges and Disbursement Airway Bill, Function, Purpose and Validation
UNIT: 5 HANDLING FACILITY AIRPORT CARGO ACTIVITY & CARGO ZONE 10 Hrs
Aircraft Handling with Cargo. Cargo Terminals and Facilities . Emerging trend in Cargo & Cargo
Carriers.
SKILL DEVELOPMENT :
1. Growth Strategy in Logistics Department in Airline Industry
2. Write an essay on alternative warehousing trend in material handling
3. Write the functions on Cargo Agent or Freight Forwarders.&Assignment on Cargo Handling at Airport
REFERENCES BOOKS:
1. Aviation and Hospitality Management by FlySky Aviation. Edition 2020.
2. Kent Gourdin, ―Global Logistics Management, Wiley Blackwell
3. Lambert, ― Strategic Logistic Management, Academic Int Publisher
4. Alan Rushton & John Oxley, ― Hand Book of Logistic and Distributionǁ, Kogan Page

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5.1 AVIATION RESOURCE & SERVICE MANAGEMENT

OBJECTIVE: To enable the Students to learn and Understand the Management of Various resources
and service Management in Airlines
UNIT 1: CREW RESOURCES MANAGEMENT 12Hrs
The role of crew resources management – The trouble with culture – Creating and implementing human
factors‘ safety culture – human assessment – traditional flight crew and CRM training in general
aviation – crew concepts in the air ambulance services.
UNIT 2: THE AIRCRAFT CABIN 10Hrs
Safety issues in capital – cabin crew communication – service, teamwork and flight safety –
flight attendants‘ job performances and job satisfaction.
UNIT 3: FATIGUE AND STRESS 10Hrs
Fatigue management in aviation – Fatigue in air activity – Stress management – the
physiological factor
UNIT 4: SELECTION AND TRAINING 12Hrs
Job requirements of Airline Pilots – Pilot selection process – Personality test for traffic controllers –
training of pilots and crew members – the link between human factors and organizational learning.
UNIT 5: AVIATION INFORMATION AND MANAGEMENT 12Hrs
Structure of aviation operational information, management of aviation operational information – User
innovation in Aviation operational information – Future of Aviation operational information
SKILL DEVELOPMENT:
1.Aviation and Hospitality Management by FlySky Aviation. Edition 2020.
2.Prepare a flowchart of Pilot Selection process. Eg: Any Airline
3.Assignment on Communication between Pilot and Airhostess right from Departure to Arrival.
4.What do you learn about Future of Aviation operational information.
REFERENCE BOOKS:
1.Brain Mc Allister, Crew Resource Management ,Air life
2. Jensen,Pilot Judgement & Crew Resource Management ,N A
3. ThomasLSeamster,Aviation Information Management – From Documents Data, Ashgate
4. ThomasL Seamster & Barbara G Kanki ,Aviation Information Management, Ashgate

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5.2 INCOMETAX
OBJECTIVES The objective of this subject is to acquaint the students with the various provisions of Income
Tax Act relating to computation of Income of individual assesses only.
UNIT1: INTRODUCTION TO INCOMETAX 14Hrs
Income Tax : Brief History-Legal FrameWork–TypesofTaxes- Cannonsof Taxation–Important
Definitions:Assessment–AssessmentYear–PreviousYear–Exceptionstothe generalrule of Previous Year-
Assessee–Person–Income-Casual Income–GrossTotal Income–Total Income–Agricultural Income
Residential Status: Determination of Residential Statusof an individual(simple problems)- Incidence of
Tax(Simple Problems on Computation of Gross Total Income). Exempted Incomes:Introduction – Exempted
Incomes U/S 10 (Restricted to Individual Assessee)–Only theory
UNIT2: INCOME FROM SALARY 16Hrs
Meaning & Definition–Basis of Charge–Allowances Fully Taxable Allowance Partly Taxable Allowances:
House Rent Allowance, Entertainment Allowance, Transport Allowance, Children Education & Hostel
Allowances – Fully Exempted Allowances – Perquisites – Tax Free Perquisites– Perquisites Taxable in all
Cases:Rent free accommodation Concessional accommodation ,Personal obligations of the employee met by the
employee Perquisites Taxable in Specified Cases: Gardener, Sweeper, Gas, Electricity, Water and Motor car
facility (when the motor car is owned or hired by the employer)–Provident Funds–Deductions from Salary
U/S16–Problems on Income from Salary (excluding retirement benefits).
UNIT3:INCOME FROM HOUSE PROPERTY 10Hrs
Basis of Charge– Exempted Incomesfrom HouseProperty– AnnualValue– DeterminationofAnnualValue–
LossduetoVacancy–DeductionsfromAnnualValue –ProblemsonIncomefromHouseProperty(ExcludingPre-
Constructioninterest)
UNIT4:PROFITS AND GAINS FROM BUSINESS AND PROFESSION 10Hrs
Meaning and Definition of Business & Profession – Expenses & losses Expressly Allowed–Expenses and losses
Expressly Disallowed – Expenses Allowed on Payment Basis-Problems on computation of income from
Business of Sole Proprietor.
UNIT5:COMPUTATATION OF TOTAL INCOME 06Hrs
Income from Capital Gains( excluding exemptions-Theory only)-Income from Other Sources(Theory only)-
Deductions U/S80C,D&G. Simple problems on Computation of Total income of an Individual
SKILLDEVELOPMENT
•Form No.49A(PAN) and 49B.
•Filling of Income Tax Returns.
•List of enclosures to be made along with IT returns (withreferencetosalary&H.P).

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•Preparation of Form16.
•Computation of Income Tax and the Slab Rates.
•Computation of Gratuity.
•Chart on perquisites.
•List of enclosures to be made along with IT returns (with reference to salary and house property incomes)
BOOKSFORREFERENCE
1.Dr.MehrotraandDr.Goyal:DirectTaxes–LawandPractice,SahityaBhavanPublication.
2..Dr.VinodK.Singhania:DirectTaxes–LawandPractice,Taxmannpublication.
3.B.B.Lal:DirectTaxes,KonarkPublisher(P)ltd.
4.DinakarPagare:LawandPracticeofIncomeTax,SultanChandandsons.
5.Gaur&Narang:IncomeTax,KalyaniPublishers
6.7Lecturer–IncomeTax–VBH
7.Dr.V.RajeshKumarandDr.R.K.Sreekantha:IncomeTax–I,VittamPublications

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5.3 INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS)

OBJECTIVE: The objective of the subject is to enable the students to understand the need and
method of presentation of financial statements in accordance with International Financial Reporting
Standards.
Unit-I International Financial Reporting Standards: 5Hrs
Meaning of IFRS - relevance of IFRS to India; merits and limitations of IFRS; process
of setting IFRS- Practical challenges in implementing IFRS; a brief theoretical study of International
financial reporting standards (IFRS) 1 – 15 - List of International accounting standards issued by IASB.
Unit – II Accounting for Assets and Liabilities 25Hrs
Recognition criteria’s for Investment properties, Government grants, Borrowing costs, Construction
contracts, share based payments, Provisions, Contingent liabilities and Contingent assets, Events
occurring after the reporting period (Only Theory).
Recognition and measurement for property plant and equipment, Intangible assets, Inventories, Leases
and Impairment. Accounting for Income tax, Employee benefits. - Simple problems
Unit-III Presentation of Financial Statements 8Hrs
Outline for the preparation of financial statements - Statement of financial position; Comprehensive
income statement; Statement of changes in equity (SOCE), IAS 18 – Revenue.Elements of financial
statements as per IFRS – Non-current assets; current assets; equity; non- current liability; current
liability; revenue; cost of sales; distribution costs; administrative expenses; financial costs – profits
attributable to owners of controlling interest and non-controlling interest – Practical problems on each
element.
Unit – IV Accounts of Groups: 12Hrs
Concept of group – need for consolidated financial statements - Preparation of consolidated financial
statements – Procedure for the preparation of consolidated financial position statement – treatment of
pre-acquisition profit; goodwill arising on consolidation; on-controlling interests at fair value –
Practical problems.
Unit – V Implication of Leases and Revenue recognition in airlines 6Hrs
Implication of Leases and Revenue recognition in airlines ( problems)

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SKILL DEVELOPMENT
1) Conversion of final accounts to IFRS
2) Analysis of published financial statements for at-least 2 types of stakeholders
3) Comments for recent developments/exposure draft in IFRS
4) Preparation of notes to accounts for non-current assets
5) Assignment on social reporting
6) Preparation of Consolidated Financial Statement of any two existing companies.
7) Disclosure of change in equity in the annual reports of any two select companies.
BOOKS FOR REFERENCE:
1. IFRS – Student Study Guide - ISDC
2. IFRS for India, Dr.A.L.Saini, Snow white publications
3. Roadmap to IFRS and Indian Accounting Standards by CA Shibarama Tripathy
4. IFRS explained – a guide to IFRS by BPP learning Media
5. IFRS concepts and applications by Kamal Garg, Bharath law house private limited.
6. IFRS: A quick reference guide by Robert J Kirk, Elsevier Ltd.

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5.4 AVIATION LAW

OBJECTIVE: To enable the Students to learn and understand the in-depth analysis of legal concepts
related to the Aviation Industry
UNIT 1: INTRODUCTION AND DEVELOPMENT OF AIR LAW IN INDIA 10 Hrs
Introduction – Paris Convention on Air Navigation 1919- First Indian Air Board – Birth of Indian Air
Companies – Civil Aviation and Post Second World War – Nationalisation of Air Services –
International Airports Authority in India – History of Aviation Survey of Current Air law in India
UNIT 2: AVIATION LIABILITY 12 Hrs
Liability of the Carrier under the Indian Carriage act 1972 – Warsaw Convention 1929 – International
Carriage – Hague Protocol 1955 – Montreal Interim Agreement 1966 – Guatemala City Protocol 1971
– Montreal Protocol 1975 – Consumer Protection Act and Air Carriage Claims
UNIT 3: INTERNATIONAL AIR TRANSPORTATION 12 Hrs
Air Regime Prior to the Chicago Convention – Chicago Conference – Convention on the International Civil
Aviation – Rules of Air Navigation – liberalisation of International Air Transportation – Bermuda
Agreement – Multilateralism for Liberalisation – Application of GATT Principles to International Air
Transportation – Environmental Protection Measures – India and Bilateral Services Agreement.
UNIT 4: AVIATION IN INDIA 12 Hrs
Introduction – History – Present – Future Overview – Airlaw and Aviation Policy in India – Air Routes
and Aerodromes in India – Aviation Security – Development of Civil Aviation and Air Law and Policy
in India – Development in Aviation in India and future outlook for National Airlines
UNIT 5: AIRLINES OWNERSHIP 10 Hrs
Introduction – Privatisation – Policy Issues – Current Situation – Changing Trends in Liberalisation
and ownership in Air Services – Airspace Management in India
SKILL DEVELOPMENT:
1. Make a chart on Rules of Air Navigation
2. Assignment on Air Routes and Aerodromes in India
3. Assignment on International Airports Authority in India
REFERENCE BOOKS:
1. Aviation Law and Regulations by FlySky Aviation, Edition 2020.
2. S.Bhatt, V.S.Mani & V.Balakrishna Reddy – Air Law Policy in India GH

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5.5 Cabin Crew Management

Objective: To obtain a position in which students can use customer care and emergency-management
skills to provide passengers with a comfortable and safe flying experience.
UNIT 1: INTRODUCTION 10 Hrs
Cabin crew-meaning -responsibilities of cabin crew-minimum requirement of cabin crew- senior cabin
crew-definition-job responsibilities-line check cabin crew- procedure to be followed while cabin crew
at base for duty- organisational chart of an airline - cabin crew skills- crew team -communication-
crew leadership - crew performance assessment - cabin crew training -validity of training - cabin crew
competency card - breath analyser - meaning
UNIT 2: OBJECTIVE AND JOB RESPONSIBILITIES 12Hrs
Objective of cabin crew training -responsibilities of cabin crew safety training manager -CRM training
method - safety and emergency procedures instructor responsibilities - qualification criteria for SEP
instructor - recurrent training - responsibilities of CRM instructor- responsibilities of First Aid
instructor- dangerous goods -definition -aviation security (AVSEC).
UNIT 3: STANDARD OF CABIN CREW 10Hrs
Initial training and objectives -practical notes - training material- case studies - medical standards-
need for cabin c rew on board-CRM for cabin crew-flight deck crew- initial training -aircraft type
training - recurrent training - differences training-familiarisation flight - Refresher training - senior
cabin crew training - safety and emergency response procedure instructor training - practical training -
components of all the training - general principal of cabin crew training.
UNIT 4: SOFT SKILLS / PERSONALITY DEVELOPMENT 10 Hrs
Introduction-positive thinking skill-self image building skill- self motivation skill- self
confidence-stress management - time management--team building skill- customer relationship
management - conflict management -professionalism etiquette- cross culture learning skill.
UNIT 5:GROOMING Daily grooming tips-types of skin and skin care tips - hair care tips- makeup
requirements- hair do- practicals-makeup removal -manicure and pedicure- uniform regulation -
walking and sitting style. 10 Hrs

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SKILL DEVELOPMENT:
1. Assignment on procedures of cabin crew reporting at base.
2. A case study on PAN Am Flight 73 Hijack
3. Make a chart on Daily Grooming tips for Men and Women.

REFERENCE BOOKS:
1.Cabin Crew Airhostess by FlySky Aviation. Edition 2020.
2.Crew Resource Management 2nd Edition: Barbara Kanki, Robert Helmreich & Jose Anca; Academic Press,
2010. 3.Global Aviation And Hospitality Management Hardcover – 1 January 2008 by Gagandeep Singh

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5.6 AIRLINE FINANCE AND INSURANCE

OBJECTIVE: To provide understanding of airline financial statements and to address specific
airline industry aspects such as treatment of frequent flyer programmes , aircraft leases and evaluation
of airline performance by financial ratios.
UNIT 1: FOUNDATION OF FINANCE 12Hrs
Financial management - An overview, time value of money. Capital Budgeting: Principles and
techniques, Nature of capital budgeting, Identifying relevant cash flows, Evaluation Techniques,
Payback, Accounting rate of return, Net Present Value, Internal Rate of Return, Profitability Index,
Comparison of DCF techniques, Project selection under capital rationing, Inflation and capital
budgeting.
UNIT 2: AIRLINE FINANCIAL PERFORMANCE 12Hrs
World Airline Financial results - Factor affecting Financial results - Airline Financial Statements -
Airline Financial Ratios - Inter Airline Comparison of Financial Ratios - Valuation of Tangible Assets
- Valuation of Intangible assets- valuation of Airline as a whole - Rating Agencies.
UNIT 3: SOURCES OF FINANCE 12Hrs
Sources of internal finance - sources of external finance - Institution evolved in Aircraft Finance -
Equity Finance - Foreign Ownership Limits - Share trading and Share Market Listings - Initial Public
Offerings - Airline Privatisation - Full Privatisation - Gradual Privatisation - Partial Privatisation.
UNIT 4: AIRLINE FINANCIAL PLANNING 10Hrs
Budget Preparation and Control - Working capital Management - Principles of working
capital: Concepts need; Determinants, issues and estimation of working capital, Accounts
Receivables Management and factoring - Financial Planning.
UNIT 5: RISK MANAGEMENT& LEASING 10Hrs
Exchange rate volatility - Airline trading exposure to currency movements- Airline Foreign exchange
risk management - Fuel price exposure - Aircraft leasing - Finance Lease - Operating Lease -
Japanese Operating Lease - Wet Lease - Sale and Leaseback - Aircraft Securitizations.

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SKILL DEVELOPMENT:
1. Write an essay about Aircraft Leasing Procedure?
2. Assignment on Factors affecting Financial Results in Airline
3. A Case study on any Airlines shutdown due to Financial issues.
REFERENCE BOOKS:
1. Airline Accounting and Finance Management by FlySky Aviation, Edition 2020.
2. Peter. S. Morrell , " AIRLINE FINANCE " , Third Edition Ash Gate.
3. I.M.Pandey Financial Management, Vikas Publishing House Pvt. Ltd., 8th edition, 1999
4. M.Y. Khan and P.K.Jain Financial management, Text, Problems and cases Tata McGraw Hill
Publishing company Ltd., 4th edition, 2004.

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6.1 GOODS AND SERVICES TAX

OBJECTIVE:
• To equip students with the principles and provisions of Goods and Services Tax (GST) and to provide an
insight into practical aspects and apply the provisions of GST laws to various situations.
Unit 1: INTRODUCTION TO GOODS AND SERVICES TAX (GST) 08 Hrs
Meaning, Objectives and Salient features of GST, Benefits of implementing GST, Constitutional Amendments,
Structure of GST (Dual Model) – Central GST – State / Union Territory GST – Integrated GST, GST Impact on
Indian Aviation Sector, GST Council: Structure, Powers and Functions.
Unit 2: GST ACTS: CGST Act, IGST Act 08 Hrs
Salient features of CGST Act, IGST Act - Meaning and Definition: Aggregate turnover, Adjudicating authority,
Agent, Business, Capital goods, Casual taxable person, Composite supply, Mixed supply, Exempt supply,
Outward supply, Principal supply, Place of supply, Continuous supply of Goods, Continuous supply of Services,
Supplier, Goods, Services, Input service distributor, Job work, Manufacture, Input tax, Input tax credit, Person,
Place of business, Reverse charge, Works contract, Casual taxable person, Non-resident person. Export of goods
/ services, Import of goods / services, Intermediary, Location of supplier of service, Location of recipient of
service.
Unit 3: PROCEDURE AND LEVY UNDER GST 24 Hrs
Registration under GST: Meaning, Need for registration, Procedure for registration, Persons liable or
registration, Persons not liable for registration, Compulsory registration, Deemed registration, Special provisions
for Casual taxable persons and Non-resident taxable persons.
Procedure relating to Levy: (CGST & SGST, IGST): Scope of supply, Inter-state supply, Intra-state supply, Zero
rates supply, Time of supply of goods and services, Place of supply of goods and services, Value of taxable
supply, Exempted goods and services and Rates of GST, Tax liability on Mixed and Composite supply,
Computation of taxable value and tax liability (CGST & SGST, IGST).
• Input tax Credit: Eligibility, Apportionment, Inputs on capital goods, Distribution of credit by Input Service
Distributor (ISD) – Transfer of Input tax credit, Matching, reversal and reclaim of input tax credit - Simple
Problems on utilization of input tax credit.
Unit 4: ASSESSMENT AND RETURNS 10 Hrs
• Assessment-Meaning and Types of Assessment.
• Returns-Meaning, Need and Types of Returns (First return, Annual return and Final return)-Forms & Due
Dates.
• Furnishing details of outward supplies and inward supplies.

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Unit 5: GST AND TECHNOLOGY 06 Hrs

GST Network: Structure, Vision and Mission, Powers and Functions. Goods and Service Tax Suvidha Providers
(GSP): Concept, Framework and Guidelines and architecture to integrate with GST system, GSP Eco system.
SKILL DEVELOPMENT:
• Narrate the procedure for calculation of CGST, SGCT an IGST.
• Prepare list of exempted goods/ services under GST.
• Prepare chart showing rates of GST.
• Prepare Challans for payment of duty.
• Prepare Tax invoice under the GST Act.
• Prepare structure of GSTN and its working mechanism.
• Prepare organisation chart of GST Council.
• Compute taxable value and tax liability with imaginary figures under CGST, SGST and IGST.
BOOKS FOR REFERENCE:
1. Deloitte: GST Era Beckons, Wolters Kluwer.
2. Madhukar N Hiregange: Goods and Services Tax, Wolters Kluwer.
3. All About GST: V.S Datey - Taxman's.
4. Guide to GST: CA. Rajat Mohan,
5. Goods & Services Tax – Indian Journey: N.K. Gupta & Sunnania Batia, Barat's Publication
6. Goods & Services Tax – CA. Rajat Mohan,
7. Goods & Services Tax: Dr. Sanjiv Agrawal & CA. Sanjeev Malhotra.
8. Understanding GST: Kamal Garg, Barat's Publication.

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6.2 AIR TRAFFIC CONTROL

OBJECTIVE: To enable the Students to understand and learn about Air Traffic Control’s
Importance, Functions for the effective communication between Pilot and Air Traffic control and for
the Safety of the Passengers and Aircraft.
UNIT 1: INTRODUCTION 10 Hrs
Introduction – Air Traffic Control (ATC) and Air Traffic Services (ATS) – Functions of ATC – Scope
of ATC – ATS Air Space Classifications – VFR (Visual Flight Rules)– Meaning , Facilities available
at Visual Flight Radar Airport - Requirement of an Aircraft to land at Visual Flight Rules Airport- IFR
(I Industry Financial Performance – Meaning – Facilities Available at Instrument Flight Rules Airport
– Requirements of an Aircraft to land at IFR Airports – Metrological Department – Meaning –
Coordination between ATS and Metrological Department – Flight Plan – Meaning – Standard
Operating Procedure to file a Flight Plan with ATC – Minimum Visibility Requirements at Airport.
UNIT 2: ATC FUNCTIONS 12 Hrs
Information processing – Sensation and sensory memory – Perception – Detection – Attention –
Recognition – Decision Making and response selection – the visual system – visual sensation,
perception, cognition, imagery – visualization in air traffic control. Auditory cognition – Spatial
Orientation – Situation awareness – Mental Models – decision making and Judgment – Cognitive
aspects – attitudinal behavioural aspects – selection and training
UNIT 3: NAVIGATION SERVICES & FACILITIES 12Hrs
Emergency Procedure and Rule of the Air - Flight Information Alerting Services – Radar Services –
Basic Radar Terminology -, Identification Procedures – Using Primary and Secondary Radar –
Performance Checks Use of Radar in Area and Approach Control Service – Types of Air Navigation
Services - Air Navigation Facilities – Air Navigation Service Providers – Assignment of Raising level
minimum Flight Altitude – Flight Plan – Position Reports
UNIT 4: AERODROME FUNCTIONS &NAVIGATION SERVICES 12 Hrs
Aerodrome Data – Physical Characteritics and Obstacles Restriction Aerodrome Data –Basic
Terminology – Aerodrome Reference Code – Aerodrome Reference Point – Aerodrome Reference
Temperature Instrumental Runway – Physical Characteristics – Length of Runway Visual and for
Navigation – Visual Aids for Denoting Obstacle Emergency and other Services – Visual Aids for
Navigation – Wind Direction Indicator – Landing Direction Indicator – Marking at Aerodrome

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UNIT 5: ATC STRESS MANAGEMENT 10Hrs

Stress – causes of stress – noise and vibration – stress recognition – Stress management -Estimating
stress levels -Changing Attitudes and behavior – Post traumatic stress Disorder – Sleep and fatigue –
Circadian Rhythms – Cardiovascular and respiratory systems – The digestive system and the kidneys
– Mental performance – psychological problems – performance changes – safety management –A case
study – The Mount Erebus Disaster – Individual Performance factors – task factors – organizational
culture – ATS organizations.
SKILL DEVELOPMENT:
1. Assignment on how ATC Staff Members overcome Stress.
2. Prepare a flowchart on Instructions given by ATC to Pilot for Departure.
3. Assignment on SOP to file a Flight Plan with ATC.
REFERENCE BOOKS:
1. ATC and Airport Strategic Planning by FlySky Aviation. Edition 2020
2. Fundamentals of Air Traffic Control by Michel Nolan.
3. The global Airline Industry by Peter Belobaba
4. Airport System Planning, Design and Management by Richard de Neufville.

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6.3 AIRPORT STRATEGIC PLANNING

OBJECTIVE: To enable the Students to understand and learn about Strategy in Airport Planning and
Design and Continuous Innovation in Airport and Airline Operations.
UNIT 1: INTRODUCTION 10 Hrs
Introduction – Air Transport – Growth of Air Transport – Classifications of Airports and Airfield
Components – Airport Organizations – Air Traffic Zones and Approach Areas – Development of
Airport Planning Process – Consumers – Airline Decision and Other Airport Operations.
UNIT 2: PLANNING AND DESIGNING THE TERMINAL AREA 12 Hrs
Operational Concept – Space Relationships and Area Requirement – Noise Control - Vehicular Traffic
and Parking at Airports
UNIT 3: AIRTRAFFIC CONTROL AND NAVIGATION AIDS 12 Hrs
Air Traffic Control and Aids – Runways and Taxiways Markings – Day & Night Landing Aids –
Airport Lighting and Other Associated Aids.
UNIT 4: AIRPORT PLANNING AND SURVEYS 12 Hrs
Introduction – Airport Planning and Surveys – Runway Length and Width, Sight Distances –
Longitudinal and Transverse – Runway Intersections – Taxiways, Clearances, Aprons,
Numbering, Holding Apron.
UNIT 5: AIRPORT CHARACTERISTICS RELATED TO AIRPORT DESIGN 10 Hrs
Airport Characteristics Related to Airport Design – Component Size – Turning Radius – Speed –
Airport Characteristics – Capacity and Delay – Factors Affecting Capacity – Determination of
Runway Capacity Related to Delay – Gate Capacity – Taxiway Capacity
SKILL DEVELOPMENT:
1. Prepare a Flowchart on Classification of Airports.
2. Draw an Airport Design by your own.
3. Assignment on Airport Planning and Survey.
REFERENCE BOOKS:
1. ATC and Airport Strategic Planning by FlySky Aviation.Edition 2020
2. Strategic Airport Planning by Robert E Caves , Geoffery David Gosling
3. Strategic Management in Aviation Industry by Sascha Albert , Herbert Baum , Stefan Auerbach.

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6.4 DISASTER MANAGEMENT

(Emergency Response Procedure)
OBJECTIVE: To enable the Students to learn the importance of Emergency Response
Procedure during Accident and Serious Incident to the Aircraft and Passengers.
UNIT 1: INTRODUCTION 10 Hrs
Emergency Response Procedure – Meaning – Scope – Emergency Response Organization of an
Airline – Emergency Response Plan during Accident and Serious Incident – Overview of Emergency
Response Plan – Emergency Response Plan During Hijack – Emergency Response Team of an Airline
– Family Assistance Group -Responsibilities of an Airline during Accident and Serious Incident.
UNIT 2: EMERGENCY RESPONSE ACTION BY AN AIRLINE 12 Hrs
Composition of Airline Emergency Response Team – Emergency Notification Action–
Responsibilities of Emergency Response Coordinator – Quick Response Checklist – General
Instructions – Initial Response Team – Responsibilities of Initial Response Team – Composition Of
Initial Response Team – Spokes Person – Responsibilities of Spokes Person – Non schedule flight –
Meaning – Documents to be Maintained at Office Responsibilities of Airline’s Reception.
UNIT-3: EMERGENCY RESPONSE ACTIVITIES 12 Hrs
Ground Operations – Meaning - Responsibilities of Ground Operations Head during Emergency –
Quick Response Checklist – Airport Manager – Meaning – Responsibilities of Airport Manager
during Emergency – Quick Response Checklist – Response during Occurrence at Respective Airport
Location – Response during occurrence outside the Respective Airport Location – Airline Passenger
list to release to Public – Airline Passenger List only for an Airline – Travel arrangements
UNIT-4: EMERGENCY RESPONSE PROCEDURES 12 Hrs
Operational Control Centre (OCC) – Meaning – Responsibilities of OCC – Quick Response Checklist
– Duty Officer (OCC) – Responsibilities of Duty officer (OCC) – Crisis Management Centre –
Responsibilities of Crisis Management Centre – Director Operations – Responsibilities of Director
Operations – Quick Response Checklist – Director Inflight Services – Responsibilities of Director
Inflight Services–Quick Response Checklist – Head Finance – Quick Response Check List –
Responsibilities of Medical Team - Responsibilities of Head Finance – Summary of Responsive
Action – GO Team – Members – Hospital Assistance Team – GO Kit – Components of GO Kit –

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Responsibility of the Manager to Manage GO Kit – Extra needs during an Accident – Crisis
Management Activation – Crisis Management and Family Assistance Programme GH UNIT-5:
CRISIS MANAGEMENT AND FAMILY NOTIFICATION GUIDELINES 10 Hrs
Family Assistance Program – Public Relations – Corporate Communication Coordinator –
Responsibilities – Press Release – Media Centre Programme – Airline Emergency Response Team –
Responsibilities – Interaction With Government Agencies – Family Notification Process – Preparation and
Release of Passenger Checklist – Mentally Assistance help to Family Victims – Disposal of Victim’s
Personal effect – Selfcare during Emergency – General Guidelines of Family Notification - Requirement
for Quality Assurance Quality audit- ISO 9000 Quality standard Reliability.
SKILL DEVELOPMENT:
1. Assignment on Emergency Response Procedure of an Airline.
2. A Case study on any Emergency Response plan during Accident or Serious Incident.
3. Prepare a flowchart on Roles and Responsibilities of OCC Duty Officer.
BOOKS FOR REFERENCE:
1. Technological Trends and Disaster Management in Aviation by FlySky Aviation. Edition 2020
2. Disaster Management by Harsh K Gupta / Sulphey .M.M /R.Subramanian.

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6.5 TECHNOLOGICAL TREND IN AVIATION

OBJECTIVE: To enable the Students to understand and learn about New Technologies and Trends
adapted in Aviation Sector.
UNIT 1: INTRODUCTION 10 Hrs
Introduction – State of the Industry and Global Economic Outlook – Premium Economy – Meaning -
The rise of Premium Economy – Digital Security System – Robot Helpers in Airport – Biometric
Entertainment – Book a Taxi in the Sky – Low Cost Airlines – Meaning – The Growth of Low Cost
Airlines – Last Minute Upgrades from Economy to Business Class – Green Airports – Introduction –
Meaning – Advantages – In line Baggage Screening System – Passenger Boarding Process.
UNIT 2: TECHNOLOGICAL IMPROVEMENT 12 Hrs
Cyber Security and the Cloud – A Digital Future – Inflight Enhanced Services – Using Date Insights to
Understand the Customer -Personalizing and Unbundling Product Offerings – Leverage in Technological
Innovations to tackle challenges – Emphasizing Cost Reduction Initiatives – Renewed focus on core
offerings – Meaning – Block Chain Technology – Augmented reality and virtual Reality
UNIT 3: ADVANCED TECHNOLOGICAL IMPROVEMENT AIDS 12 Hrs
Artificial Intelligence – Internet of Things – Beacons Technology – Digital Twins – Introduction –
Advantages – Doubling down on Maintenance – Aviation Digital Transformation Survey – Results –
Mobility and Cloud at Your Services – Drone Revolution -Aircraft Maintenance – Safety –
Perspective Maintenance Loom – 3D Printing addictive Manufacturing -Introduction- Lean
Manufacturing Principles.
UNIT 4: AIRCRAFT TECHNOLOGY 12 Hrs
Boing and Airbus Projected Aircraft deliveries – Fuel Efficiency – Increasing Attention to In – Cabin
Experience – Turbo Props and Business Aircraft – Corporate and Commercial Aircraft Advanced
Technology – Enhancements to Small Aircraft – Engine Technology – high efficiency Engines –
Long Range Aircrafts – Improving Technology in Air Traffic Control
UNIT 5: AIRCRAFT DESIGN AND SYSTEM 10 Hrs
Innovative Aircraft Design – Manufacturing – Electric Propulsion – Hypersonic Travel – Bio Fuels –
Autonomous Flight – The Next Generation of Dassault’s advanced flight deck – Advantages – Digital
Flight Control System – Fighter Jet Technology – Synthetic Vision System – Coordinated Symbology
– Enhanced Navigation Package – Enhanced Vision System

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SKILL DEVELOPMENT:
1. Assignment on Digital Security System in Aviation
2. Write an essay and Pros and Cons of Drones?
3. What are the levels involved in Inline Baggage Screening System?
REFERENCE BOOKS:
1. Technological Trends and Disaster Management in Aviation by FlySky Aviation.Edition 2020
2. Air Transportation: A Management Perspective By Dr John G. Wensveen.

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6.6 Financial Analysis and Reporting

Objective To enable the students to understand the analysis and interpretation of financial statements with a
view to prepare management reports for decision-making.
Unit 1: INTRODUCTION TO FINANCIAL ANALYSIS 04 HRS
Meaning – Definition – Objectives – Nature and Scope of FINANCIAL ANALYSIS – Advantages and
limitations of Financial analysis
Unit 2: RATIO ANALYSIS 14 Hrs
Meaning and Definition of Ratio, Accounting Ratio and Ratio Analysis – Uses – Limitations - Classification of
Ratios – Problems on Ratio Analysis - Preparation of Trading and Profit & Loss Account and Balance Sheet with
the help of Accounting Ratios
Unit 3: FUND FLOW ANALYSIS 12Hrs
Meaning and Concept of Fund – Meaning and Definition of Fund Flow Statement – Uses and Limitations of
Fund Flow Statement – Procedure of Fund Flow Statement – Statement of changes in Working Capital –
Statement of Funds from Operation – Statement of Sources and Application of Funds – Problems.
Unit 4: CASH FLOW ANALYSIS 12Hrs
Meaning and Definition of Cash Flow Statement – Differences between Cash Flow Statement and Fund Flow
Statement – Uses of Cash Flow Statement – Limitations of Cash Flow Statement – Provisions of AS-3 –
Procedure of Cash Flow Statement – Concept of Cash and Cash Equivalents - Cash Flow from Operating
Activities – Cash Flow from Investing Activities and Cash Flow from Financing Activities – Preparation of Cash
Flow Statement according to AS-3 (Indirect Method Only).
Unit –5 ACCOUNTS OF GROUPS 10Hrs
Concept of group – Need for consolidated financial statements - Preparation of consolidated financial statements
– Procedure for the preparation of consolidated financial position statement – treatment of pre-acquisition profit;
goodwill arising on consolidation; on-controlling interests at fair value – Practical problems.
SKILL DEVELOPMENT
  Collect statements of an Organization and Calculate Important Accounting Ratio’s
 Collection of financial statements of any one organization and prepare fund flow statement 
 Collection of financial statements of any one organization and prepare cash flow statement 
 Preparation of Consolidated Financial Statement of any two existing companies.
BOOKS FOR REFERENCE:
1. Practice in Management Accountancy by Monilal Das - Rabindra Library Publication.
2. Management Accounting by Dr. S. P. Gupta - Sahitya Bhavan Publications.
3. Management Accounting by M. Y .Khan and P. K. Jain – Tata McGraw Hill.
4. Management Accounting by Shashi K. Gupta and R. K. Sharma, Kalyani Publishers.

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