DEPARTMENT - MANAGEMENT STUDIES

Course Pack
FOR
INDIRECT TAXES-BBA642A

BBA642A - INDIRECT TAXES

Total Teaching Hours For Semester : 60 Total Teaching Hours For Semester : 4

Max Marks : 100 Credits : 3

Course Objectives/Course Description:

1. To enable the students to understand the concept of GST, its features and constitutional
amendments. 2. To apply the provisions of GST laws for supply of goods intra state and interstate. 3.
To develop skills required to assess and file GST returns. 4. To know applications of tax provisions in relating to customs.
Learning Outcome
On completion of the course the students will be able to: Ø Understand the concept of GST, its features
and constitutional amendments. Ø Apply the provisions of GST laws for supply of goods intra state and
interstate. Ø Develop skills required to assess and file GST returns. Ø Know applications of tax provisions in relating to customs.
Unit-1 Teaching Hours:5

INTRODUCTION TO GOODS AND SERVICES TAX (GST)

Level of Knowledge: Basic and conceptual Objectives and basic scheme of GST, Meaning – Salient features of
GST – Subsuming of taxes – Benefits of implementing GST – Constitutional amendments - Structure of GST (Dual
Model) – Central GST – State / Union Territory GST – Integrated GST - GST Council: Structure, Powers and
Functions, Provisions for amendments.
Unit-2 Teaching Hours:10

GST ACTS: CGST Act, SGST Act (Karnataka State), IGST Act
Level of Knowledge: Basic and conceptual Salient features of CGST Act, SGST Act (Karnataka State), 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,
Supplier, Goods, 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 Teaching Hours:20

PROCEDURE AND LEVY UNDER GST

Level of Knowledge: Conceptual and Analytical Registration under GST: Procedure for registration, Persons
liable for registration, Persons not liable for registration, Compulsory registration, Deemed registration, Special
provisions for Casual taxable persons and Non-resident taxable persons, Exempted goods and services - Rates of
GST. Procedure relating to Levy: (CGST & SGST): Scope of supply, Tax liability on Mixed and Composite
supply, Time of supply of goods and services, Value of taxable supply, Computation of taxable value and tax
liability. Procedure relating to Levy: (IGST): Inter-state supply, intra-state supply, Zero rates supply, Value of
taxable supply – Computation of taxable value and tax liability. Input tax Credit: Eligibility, Apportionment, Inputs
on capital goods, Distribution of credit by Input Service Distributor (ISD) – Transfer of Input tax credit – Simple
Problems on utilization of input tax credit.
Unit-4 Teaching Hours:12

ASSESSMENT AND RETURNS

Level of Knowledge: Basic and conceptual Furnishing details of outward supplies and inward supplies,
First return, Claim of input tax credit, Matching reversal and reclaim of input tax credit, Annual return and
Final return, Problems on Assessment of tax and tax liability.
Unit-5 Teaching Hours:10

Customs
Level of Knowledge: Basic and conceptual Levy, Definitions, Types of Duties, Export Duty Classification,
Analysis of Section 14, Rate of exchange, Tariff value, Customs Valuation Rules 2007, Rate of Duties,
Import and Export procedure, Bill of Entry, Assessments, Examination, Provisional assessment, Re-
import, Baggage, Baggage Exempt, Personal effects, computation of customs duty.
Text Books And Reference Books:
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. GST -

Law & Practice: Dr. B.G. Bhaskara, Manjunath. N & Naveen Kumar IM, 9. Understanding GST: Kamal Garg, Barat's Publication. 10. Goods and Service Tax: Ghousia

Khatoon, Naveen Kumar C.M, Venkatesh SN- Himalaya Publishing House. 11. Notes on GST included in ICAI and CII.

Essential Reading / Recommended Reading:

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 Publication6.

Goods & Services Tax – CA. Rajat Mohan,7. Goods & Services Tax: Dr. Sanjiv Agrawal & CA. Sanjeev Malhotra.8. GST - Law & Practice: Dr. B.G. Bhaskara,

Manjunath. N & Naveen Kumar IM, 9. Understanding GST: Kamal Garg, Barat's Publication.10. Goods and Service Tax: Ghousia Khatoon, Naveen Kumar C.M,

Venkatesh SN- Himalaya Publishing House.11. Notes on GST included in ICAI and CII.

Additional Information
SKILL DEVELOPMENT:
● Narrate the procedure for calculation of CGST, SGCT and IGST.
● Show the flow chart of GST Suvidha Provider (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 list of exempted goods/ services under GST.
● Prepare organization chart of GST Council.
● Prepare the chart showing scheme of GST.
● Prepare GST Network-structure, vision, mission,powers & functions

Evaluation Pattern
**

Course Plan
Class Name : 6BBAC Subject Name : INDIRECT TAXES

Subject Code : BBA642A Teacher Name : SURESH.B

No of
Planned Date Unit Heading Details Method Reading/Ref
Hours
Objectives and basic
scheme of GST,
INTRODUCTION Meaning ? Salient Presentation and
02/11/2017 TO GOODS AND features of GST ? Discussions, Editorial All About GST, V.S.Datey (2017), TaxMan, Notes
04/11/2017 3.00 Unit-1
SERVICES TAX Subsuming of taxes ? reviews and Web on GST included in ICAI and CII.
(GST) Benefits of implementing readings
GST ? Constitutional
amendments
INTRODUCTION Structure of GST (Dual Presentation and
06/11/2017 TO GOODS AND Model) ? Central GST ? Discussions, Editorial All About GST, V.S.Datey (2017), TaxMan, Notes
11/11/2017 3.00 Unit-1
SERVICES TAX State / Union Territory reviews and Web on GST included in ICAI and CII.
(GST) GST ? Integrated GST ? readings
 GST Council: Structure,
Powers and Functions,
Provisions for
amendments.
GST ACTS: CGST Act,
GST ACTS: CGST SGST Act (Karnataka Presentation and
13/11/2017 Act, SGST Act State), IGST Act Salient Discussions, Editorial
18/11/2017 4.00 Unit-2 All About GST, V.S.Datey (2017), TaxMan,
(Karnataka State), features of CGST Act, reviews and Web
IGST Act SGST Act (Karnataka readings
State), IGST Act-
Meaning and Definition:
Aggregate turnover,
Adjudicating authority,
Agent, Business, Capital
GST ACTS: CGST goods, Casual taxable Presentation and
20/11/2017 Act, SGST Act person, Composite Discussions, Editorial
25/11/2017 2.00 Unit-2 All About GST, V.S.Datey (2017), TaxMan,
(Karnataka State), supply, Mixed supply, reviews and Web
IGST Act Exempt supply, Outward readings
supply, Principal supply,
Place of supply,
Supplier, Goods, Input
service distributor.
Job work, Manufacture,
Input tax, Input tax
credit, Person, Place of
GST ACTS: CGST Presentation and
business, Reverse
27/11/2017 Act, SGST Act Discussions, Editorial All About GST, V.S.Datey (2017), TaxMan, Notes
02/12/2017 4.00 Unit-2 charge, Works contract,
(Karnataka State), reviews and Web on GST included in ICAI and CII.
Casual taxable person,
IGST Act readings
Non-resident person,
Export of goods /
services,
Import of goods /
GST ACTS: CGST Presentation and
services, Intermediary,
04/12/2017 Act, SGST Act Discussions, Editorial All About GST, V.S.Datey (2017), TaxMan, Notes
09/12/2017 3.00 Unit-2 Location of supplier of
(Karnataka State), reviews and Web on GST included in ICAI and CII.
service, Location of
IGST Act readings
recipient of service.
PROCEDURE AND
LEVY UNDER GST:
Registration under GST:
Procedure for
registration, Persons
liable for registration,
Persons not liable for Presentation and
11/12/2017 PROCEDURE AND registration, Compulsory Discussions, Editorial All About GST, V.S.Datey (2017), TaxMan, Notes
16/12/2017 4.00 Unit-3
LEVY UNDER GST registration, Deemed reviews and Web on GST included in ICAI and CII.
registration, Special readings
provisions for Casual
taxable persons and
Non-resident taxable
persons, Exempted
goods and services -
Rates of GST.
Procedure relating to
Levy: (CGST and
SGST): Scope of supply,
Tax liability on Mixed Presentation and
18/12/2017 PROCEDURE AND and Composite supply, Discussions, Editorial All About GST, V.S.Datey (2017), TaxMan, Notes
23/12/2017 4.00 Unit-3
LEVY UNDER GST Time of supply of goods reviews and Web on GST included in ICAI and CII.
and services, Value of readings
taxable supply,
Computation of taxable
value and tax liability.
Procedure relating to
Levy: (IGST): Inter-state
supply, intra-state Presentation and
01/01/2018 PROCEDURE AND supply, Zero rates Discussions, Editorial All About GST, V.S.Datey (2017), TaxMan, Notes
06/01/2018 2.00 Unit-3
LEVY UNDER GST supply, Value of taxable reviews and Web on GST included in ICAI and CII.
supply ? Computation of readings
taxable value and tax
liability.
Input tax Credit:
Eligibility,
Apportionment, Inputs
on capital goods,
Distribution of credit by
Presentation and
Input Service Distributor
Discussions, Editorial
08/01/2018 PROCEDURE AND (ISD) ? Transfer of Input All About GST, V.S.Datey (2017), TaxMan, Notes
13/01/2018 4.00 Unit-3 reviews and Web
LEVY UNDER GST tax credit ? Simple on GST included in ICAI and CII.
readings, Problem
Problems on utilization
Solving
of input tax credit.
Computation of taxable
value and tax liability
under
CGST/SGST/IGST
Computation of taxable Problem Solving
22/01/2018 PROCEDURE AND All About GST, V.S.Datey (2017), TaxMan, Notes
27/01/2018 3.00 Unit-3 value and tax liability Presentation and
LEVY UNDER GST on GST included in ICAI and CII.
under Discussions, Editorial
 reviews and Web
CGST/SGST/IGST
readings
Furnishing details of
Presentation and
outward supplies and
29/01/2018 ASSESSMENT Discussions, Editorial All About GST, V.S.Datey (2017), TaxMan, Notes
03/02/2018 2.00 Unit-4 inward supplies, First
AND RETURNS reviews and Web on GST included in ICAI and CII.
return, Claim of input tax
readings
credit,
Presentation and
Matching reversal and
05/02/2018 ASSESSMENT Discussions, Editorial All About GST, V.S.Datey (2017), TaxMan, Notes
10/02/2018 3.00 Unit-4 reclaim of input tax
AND RETURNS reviews and Web on GST included in ICAI and CII.
credit,
readings
Annual return and Final Presentation and
12/02/2018 ASSESSMENT return, Problems on Discussions, Editorial All About GST, V.S.Datey (2017), TaxMan, Notes
17/02/2018 4.00 Unit-4
AND RETURNS Assessment of tax and reviews and Problem on GST included in ICAI and CII.
tax liability. Solving
Levy, Definitions, Types Presentation and
19/02/2018 of Duties, Export Duty Discussions, Editorial All About GST, V.S.Datey (2017), TaxMan, Notes
24/02/2018 4.00 Unit-5 Customs
Classification, Analysis reviews and Web on GST included in ICAI and CII.
of Section 14, readings
Presentation and
Rate of exchange, Tariff
26/02/2018 Discussions, Editorial All About GST, V.S.Datey (2017), TaxMan, Notes
03/03/2018 3.00 Unit-5 Customs value, Customs
reviews and Web on GST included in ICAI and CII.
Valuation Rules 2007,
readings
Presentation and
Rate of Duties, Import
05/03/2018 Discussions, Editorial All About GST, V.S.Datey (2017), TaxMan, Notes
10/03/2018 3.00 Unit-5 Customs and Export procedure,
reviews and Web on GST included in ICAI and CII.
Bill of Entry,
readings
Assessments,
Examination, Provisional
Presentation and
assessment, Re-import.
12/03/2018 Discussions, Editorial All About GST, V.S.Datey (2017), TaxMan, Notes
17/03/2018 4.00 Unit-5 Customs Baggage, Baggage
reviews and Web on GST included in ICAI and CII.
Exempt, Personal
readings
effects, computation of
customs duty.
Revisions-Skill
Development ? Narrate
the procedure for
calculation of CGST,
SGCT and IGST. ?
Show the flow chart of
GST Suvidha Provider
(GST). ? Prepare chart
19/03/2018 showing rates of GST. ? All About GST, V.S.Datey (2017), TaxMan, Notes
24/03/2018 3.00 Unit-5 Customs Practicles
Prepare challans for on GST included in ICAI and CII.
payment of duty. ?
Prepare Tax invoice
under the GST Act. ?
Prepare structure of
GSTN and its working
mechanism. ? Prepare
list of exempted goods/
services under GST.

CIA 1
Component/Task 1
CIA Details
CIA 1 : TOPIC 1: GST INFOGRAPHICS You are required to make a GST Infographics showing the
organizational structure of GST, Constitutional amendments, tax slabs, and other key information of GST
in India.
CIA Details will display form 06/11/2017
Learning Objective
Assignment Learning Objectives:1) To understand the existing GST Structure in India. 2) To
compare and Contrast the GST rules for different products, tax slabs applicable for different Goods or
Services in India. Assessment Strategies aligned to LO:To understand the GST provisions Indian Economy
and comprehend the differences in applicable tax slabs, rules for various industries in India. Technology Tools
used along with their Purpose: MS EXCEL, MS WORD, MOODLE
Assignment Learning Objectives:1) To understand the existing GST Structure in India. 2) To
compare and Contrast the GST rules for different products, tax slabs applicable for different Goods or
Services in India. Assessment Strategies aligned to LO:To understand the GST provisions Indian Economy
and comprehend the differences in applicable tax slabs, rules for various industries in India. Technology Tools
used along with their Purpose: MS EXCEL, MS WORD, MOODLE
Evaluation Rubrics
 Components 3 2 1

Thetypeof Thetypeof infographic

Type (3) infographicchosen(i.e.timeline,informat
ional,etc.) highlysupportsthe content
beingpresented.
Thetypeof infographic chosendoes
chosenrepresentsthe content
not convey the informationwell or
beingchosen but another typemay
support the content beingpresented.
leadtomoreclarityfortheviewer.

The objects included in theinfographic Some objects included in

Data and Toomany differenttypes ofobjects are
are repeated tosupportvarious data theinfographic are repeated but
Informational Objects used in the infographicandthatmakes
points and tomake theinfographic did not seemto
(3) it hard fortheviewerto understand
iteasierfortheviewerto understandthe includeenough repeated elements
thecontent.
infographic. tomakeit understandable.

Thedatavisualizationformatschosenma Thedatavisualizationformatschosensho
Otherdatavisualizationformatsshould
ke the data wcase the data, butsomemaymake it
Datavisualizations (3) be chosen to bestshowcasethe data
presentedeasyfortheviewerto difcult fortheviewerto understand the
presentationforthe viewer.
understandthe information. points.

The infographic includes The infographic includes Thefont(s)usedin

Fonts (3) anappropriatefonttobothcomplementth multiplefontsand/orthefontsdonotseemr theinfographicmakethetextalmost
e content and makethetextreadable. elatedtothe infographics topic. unreadable.

The infographic utilizes one of the The infographic utilizes some

LATCH (location, alphabetical,
Information
timeline, category, or hierarchy)
organization
information organization formats to
(3)
allow the viewer to understand the
information in the infographic.
components of the LATCH (location,
alphabetical, timeline, category, or
hierarchy) information organization
formats, but the cohesiveness of the
information presentation is lacking.
No information organization choice
(location, alphabetical, timeline,
category, or hierarchy) is present in
the infographic.

Component/Task 2
CIA Details
CIA 1 : TOPIC 2: COURSE DESCRIPTION You are required compare and Contrast the GST of select 10
Goods or Services in BRICS Nations.
CIA Details will display form 07/11/2017
Learning Objective
Assignment Learning Objectives:1) To understand the existing GST provisions in international
Markets. 2) To compare and Contrast the GST on select Goods or Services in developing nations.
Assessment Strategies aligned to LO:To understand the GST provisions in international Markets and
comprehend the differences between the Indian and other countries GST rules.Technology Tools used along
with their Purpose:Tools Used: MS EXCEL, MS WORD, MOODLE
Assignment Learning Objectives:1) To understand the existing GST provisions in international
Markets. 2) To compare and Contrast the GST on select Goods or Services in developing nations.
Assessment Strategies aligned to LO:To understand the GST provisions in international Markets and
comprehend the differences between the Indian and other countries GST rules.Technology Tools used along
with their Purpose:Tools Used: MS EXCEL, MS WORD, MOODLE
Evaluation Rubrics
CATEGORY 5 4 3 2 1
Understanding of The paper The paper The paper The paper The paper fails to
concept, comparesandcontrastsite comparesandcontra comparesandcontrast comparesorcontrasts,b compareorcontrasts,
Purpose& msclearly. The stsitemsclearly, but sitemsclearly, but utdoesnot include anddoesnot include
 paperpointstospecificexa thesupportinginform thesupportinginformati
mples to illustratethe ationis general. The onis incomplete.
both.Thereis no both.Thereis no
Supporting comparison.Thepaper paperincludes only Thepaper may
supportinginformationo supportinginformationo
Details (5) includes only theinformation includeinformationthat
r supportis incomplete. r supportis incomplete.
theinformation relevant relevant tothe is notrelevant to
tothe comparison. comparison. thecomparison.

The paper breaks

The paper breaks
theinformation intowhole-
Comparision of GST In
to-whole,similarities -to-
BRICS Nations,
differences,orpoint-by-
Organization&
pointstructure.Itfollows
Structure (5)
aconsistentorderwhendisc
ussingthe comparison.
The paper breaks theinformation
theinformation intowhole-to-
intowhole-to- whole,similarities -to-
Manydetails are not Manydetails are not
whole,similarities -to- differences,orpoint-by-
ina logical or ina logical or
differences,orpoint- pointstructure,butsome
expectedorder. There expectedorder. There
by-point structure information is
is littlesensethat the is littlesensethat the
butdoes not follow inthewrong section.
writingisorganized. writingisorganized.
aconsistent order Some details are not
whendiscussing ina logical or
thecomparison. expectedorder, and
thisdistracts the reader.

The paper
The paper moves
movessmoothly
fromone ideato the
fromoneideatothenext.Th
next,but there is
epaper usescomparison Some
littlevariety. The
andcontrast transitionsworkwell; Thetransitionsbetween Thetransitionsbetween
Contrast of key factors - paperuses
transitionwords to but ideasareunclearornone ideasareunclearornone
Transitions (5) comparison
showrelationships connectionsbetween xistent. xistent.
andcontrast
betweenideas. The other ideasarefuzzy.
transitionwords to
paper usesa variety of
showrelationships
sentencestructures
betweenideas.
andtransitions.

CIA 3
Component/Task 1
CIA Details
CIA 3 : TOPIC 3: IMPACT OF GST ON MANUFACTURE, TRADE AND COMMERCE (15) You are
required to critically evaluate the impact of GST on Trade and commerce by selecting atleast 2 Industry of
your choice and prepare a detailed report showing production, sales, employment, growth rate, and other
industry specific factors that will convey about the impact meaningfully.
CIA Details will display form 01/12/2017
Learning Objective
Assignment Learning Objectives:1) To understand the impact of GST on Manufacture, Trade and
Commerce India. To analyze the impact of GST on production, sales, employment, growth rate, and other
industry specific factors. Assessment Strategies aligned to LO:To understand and analyze the impact
of GST on Indian Economy and with specific reference to select industries in India. Technology Tools
used along with their Purpose:MS EXCEL, MS WORD, MOODLE
Assignment Learning Objectives:1) To understand the impact of GST on Manufacture, Trade and
Commerce India. To analyze the impact of GST on production, sales, employment, growth rate, and other
industry specific factors. Assessment Strategies aligned to LO:To understand and analyze the impact
of GST on Indian Economy and with specific reference to select industries in India. Technology Tools
used along with their Purpose:MS EXCEL, MS WORD, MOODLE
Evaluation Rubrics
1
Criteria 5 4 3 2
Excellent Some
Poorly organized;
organization; points Good organization; Organized; points are organization;
no logical
Organization are very logically points are logically somewhat jumpy; points jump
progression;
(5) ordered; sharp ordered; sharp sense sense of beginning around; beginning
beginning and
sense of beginning of beginning and end and ending and ending are
ending are vague
and end with points unclear
 as specified in the
description

Quality of Sufficient Supporting Supporting details Some details are non- Details are
details specific to specific to topic with supporting to the topic somewhat Unable to find
Information topic with Tables, Tables, charts and with Tables, charts sketchy. Do not specific details
(5) charts and graphs graphs and graphs support topic
Concluding Good Concluding Some conclusion
Conclusions are Unable to find
Excellent Supporting remarks with details details are non-
remarts on somewhat specific
details with specific to topic with supporting to the topic
Impact sketchy. Do not Conclusions
concluding remarks Tables, charts and with Tables, charts
analysis (5) support topic details
graphs and graphs.

Component/Task 2
CIA Details
CIA 3 : TOPIC 4: REVIEW OF RESEARCH ARTICLE/EDITORIAL (15) You are required to review the
editorials of last 3 months about GST news and prepare a review report highlighting on major concerns of
the individuals or industry.
CIA Details will display form 01/12/2017
Learning Objective
Assignment Learning Objectives:1) To understand the concerns of Individuals or Industry with regard
to GST implementation in India. 2) To review and collate the issues that have arised post implementation
of GST and industry specific factors that are affecting the sector. Assessment Strategies aligned to
LO:To analyze the operational issues of GST in Indian Economy and with specific reference to select industries in
India in post implementation period. Technology Tools used along with their Purpose:MS EXCEL, MS
WORD, MOODLE
Assignment Learning Objectives:1) To understand the concerns of Individuals or Industry with regard
to GST implementation in India. 2) To review and collate the issues that have arised post implementation
of GST and industry specific factors that are affecting the sector. Assessment Strategies aligned to
LO:To analyze the operational issues of GST in Indian Economy and with specific reference to select industries in
India in post implementation period. Technology Tools used along with their Purpose:MS EXCEL, MS
WORD, MOODLE
Evaluation Rubrics
Criteria 1 2 3 4 5
Comprehension Studentlackedc Studentevidenc Studentevidence Studentevidence Studentevidence
andresponse learunderstandi ed dconsiderableco d d Excellent
toarticle ng ofthe someunderstan mprehensionof clearcomprehen comprehension
articleandmayo ding ofparts of thearticleandarti sionof of
(Thinking/I rmaynothave thearticle or culated thearticleandarti thearticleandarti
nquiry) (5) expressed didnotexpressa athoughtfulrespo culated culated
apersonalrespo personalrespon nse. athoughtfulrespo athoughtfulrespo
nse. se. nse. nse.

Summaryfor No summary Somedetailsfrom Mostof A l l m a i n Excellent

Article isprovided OR articlearemissing themainideasand ideasand presentation
averbatim of . Summaryis factsfrom factsfromthe o f m a i n
(Knowledge/Un thetextis notobjectiveOR thearticleare articleareinclu ideasand
derstanding) (5) provided.Auth minimalreferenci included. ded. factsfromthe
orandsource ng tothearticle Summaryisprese Summaryisprese articleareinclu
Summarize are notnamed. isprovided.Autho nted inobjective nted inobjective ded.
themainideas rOR sourceare viewand viewand Summaryisprese
andfacts in notnamed. referencingto referencingto nted inobjective
thearticle. thearticleisprovid thearticleisprovid viewand
ed.Authorand ed.Authorand referencingto
sourcearenamed sourcearenamed thearticleisprovid
. . ed.Authorand
sourcearenamed
.
Conclusions(Ap No Fewpersonalco Personalcomme Personalcomm Excellent
plication) (5) personalcomme mments.Studen ntsareclearlystat entsareclearlys presentation of
Provide ntsareprovided. tdemonstratess ed.Student tated.Studentcl Personalcomm
personalcomment Norelationshipb omeworkingkno clearlydemonstr earlydemonstra entsareclearlys
spertaining etween wledgeofreport atesaworkingkno tesastrong tated.Studentcl
tothearticle and articleand relative wledgeofclass workingknowle earlydemonstra
how itrelatesto reportprovided. tothearticle. report r e l a t i v e dgeofclass tesastrong
thecourse Noreferences Fewreferences tothearticle. report workingknowle
material. aregiven. aremade to Somereferences relative dgeofclass
thecoursemater aremade to tothearticle. report
ials. thecoursemateri Referencesarem relative
als. ade to tothearticle.
thecoursemateri Referencesarem
als. ade to
thecoursemateri
als.