B.Com(Computers) Syllabus 2015-18.pdf - Bhavan's ...

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B.COM COMPUTERS STRUCTURE FIRST YEAR (2015-2016 )

BHAVAN'S VIVEKANANDA COLLEGEOF SCIENCE, HUMANITIES & COMMERCE,SAINIKPURI,SECUNDERABAD-50094

ACCREDITED WITH.A, GRADE BY NAACDEPARTMENT OF COMMERCE

Autonomous B.COM (CoMPITTERS)STRUCTURE 2015-18

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SEMESTER-I

Code Title of the Paper PPW Max- Marks

TH PR CIA

English 4 Hrs 70 30

Second Language 4 Hrs 70 30

Indian Heritage And Culture lHr 50

BCCI5I Financial Accounting I 5 Hrs 70 30

BCCI52 Business Economics 5 Hrs 70 30

BCCI53 Business Organization 4 Hrs 70 30

BCCI54 Information Technology 2T+2P Hrs 70 20 l0Total 27 470 20 160

SEMESTER-IIEnglish 4 Hrs 70 30


Human Values And Professional Ethics lHr 50

BCC25I Financial Accounting II 5 Hrs 70 30

BCC252 Managerial Economics 5 Hrs 70 30

BCC253 Principles of Management 4 Hrs 70 30

BCC254 Foreign Trade 4 Hrs 70 30

Total 27 470 180

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Autonomous B.COM (CoMPUTERS)STRUCTURE 2015.18

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B.COM COMPUTERS STRUCTURE SECOND YEAR 2016-2017

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SEMESTER-III

Code Title of the Paper PPW Mox. MarksTH PR CIA

Enelish 4 Hrs 10 30


Environmental Studies lHr 50

BCC35 I Advanced Accounting 5 Hrs 70 30

BCC352 Business Statistics-l 5 Hrs 70 30

BCC353 Banking Theory & Practice 4 Hrs 70 30

BcC354 Programming with C 3T+2P Hr 70 20 l028 470 20 160

SEMESTER-IVEnglish 4 Hrs 70 30


Science and Civilization I tur 50

BCC451 Corporate Accounting 5 Hrs 70 30

BCC452BCC453

Business Statistics-l I

Financial Institutions & Markets

5 Hrs 70

304 Hrs 70

BCC454 Relational Database Management Systems 3T+2P Hrs 70 20 l0Total 28 470 20 160

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BHAVAN'S VIVEKANANDA COLLEGEOF SCIENCE, HUMANITIES & COMMERCE,SAINIKPURI,SECUNDERABAD-5oO94

ACCREDITED WITH.A, GRADE BY NAACDEPARTMENT OF COMMERCE

Autonomous B.COM (COMPUTERS)STRUCTURE 2015.18

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B.COM COMPUTERS STRUCTURE THIRD YEAR 2017-2018

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SEMESTER-VCode Title of the Paper PPW Max. Markt

TH PR CIABCC55I Cost Accounting 5 Hrs 70 30

BCC552 Business Law 4 Hrs 70 30

BCC553 Income Tax-l 5 Hrs 70 30

BCC554 Principles of Marketing 5 Hrs 10 30

BCC555 Auditing 4 Hrs 70 30

BCC556 Visual Basic 3T+2P Hrs 70 20 10

Total 28 420 20 160

SEMESTER-WBCC651 Managerial Accounting and Control 5 Hrs 70 30

BCC652 CoRroTilTE q.d OTn€R LAHS 4 Hrs 70 30

BCC653 Income Tax-ll 5 Hrs 70 30

BCC654 Human resource management 5 Hrs 70 30

BCC655 Electronic Commerce 3T+2P Hrs 70 20 r0BCC656 Web Programming 3T+2P Hrs 70 20 10

Total 29 420 40 140

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OF SCIENCE, HUMANITIES & COMM ERCE, SAINIKPURI,SECUNDERABAD-5Oo94ACCREDITED WITH'A'GRADE BY NAAC

DEPARTMENT OF COMMERCEB.com Computers Syllabus First year 2015-2016

Autonomous Syllabus

Paper:BCCl5lPPW: 5 Hrs

B.COM COMPUTERS SYLLABUS lST YEAR lST SEMESTERFINANCIAL ACCOUNTING - I

Max. Marks: 100Exam Marks:70T+30CIA

Obiective: to acquire conceptual lmowledge of accounting process and preparation offinal accounts.UNIT-I: INTRODUCTION:Financial Accounting: Meaning - Definition - Functions - Advantages and Limitations - Users ofAccounting Information - Principles of Accounting: Concepts and Conventions. Branches of Accounting- Accounting System- Types of Accounts - Accounting Cycle: Joumal- Ledger and Trial Balance

UNIT.II: SUBSIDIARY BOOKS:Meaning {ypes - Purchases Book - Sales Book - Purchases Returns Book - Sales Returns Book - BillsReceivables Book - Bills Payables Book - Single Column, Two Column, Three Column and Petty CashBook - Journal Proper.

UNIT-III: BANK RECONCILIATION STATEMENT:Meaning - Need - Reasons for differences between cash book and pass book balances -Favorable andover draft balances - Ascertainment of correct cash book balance - Preparation of Bank ReconciliationStatement.

UNIT-IV: RECTIFICATION OF ERRORS AND FINAL ACCOUNTS:Capital and Revenue Expenditure: Meaning and Differences - Differed Revenue Expenditure. Errors andtheir Rectification: Types of Errors - Suspense Account - Effect of Erors on Profit.Final Accounts: Meaning - Uses - Preparation of Manufacturing, Trading and Profit & Loss Account andBalance Sheet - Adjustments - Closing Entries.

UNIT-V: DEPRECIATION:Depreciation (A5-6): Meaning - Causes - Difference between Depreciation, Amortisation and Depletion- Objectives of providing for depreciation - Factors affecting depreciation - Accounting Treatment -Methods of depreciation: Straight Line Method - Diminishing Balance Method - Change in Methods -Meaning of Provisions and Reserves and Differences between Provisions and Reserves

SUGGESTED READINGS:1. Accountancy-I: Haneef and Mukherjee, Tata McGraw Hill Company.2. hinciples & Practice of Accounting: R. L. Gupta & V. K. Gupta, Sultan Chand.3. Accountancy-I: S.P. Jain & K.L Narang, Kalyani Publishers.4. Accountancy-I: Tulasian, Tata McGraw Hill Co.5. Introduction to Accountancy: T. S. Grewal, S. Chand and Co.6. Advanced Accountancy-l: S. N. Maheshwari & V. L. Maheswari, Vikas.7. Fundamentals of Financial Accounting: Deepak Sehgil, Tax Mann Publication.8. Financial Accounting: Jawahar Lal, Himalaya Publishing House.

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Autonomous Syllabus

BUSINESS ECONOMICS

Paper: BCC152PPW: 5 Hrs

Max. Marks: 100Exam Marks:7OT+30CIA

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Objective: to acquire knowledge for application of economic principles and tools in business prqctices.

UNIT-I: INTRODUCTION:Business Economics: Meaning - Nature - Characteristics - Importance and Role - Micro & MacroEconomics - Scope - Objectives - Law of Diminishing marginal utility - Law of Equi-marginal utility.

UNIT- II: DEMAND ANALYSIS:Meaning - Function - Types of Demand - Demand Curve - Law of Demand.Elasticity of Demand: Concept - Types and measurement of Elasticity of Demand - Factors influencingDemand - Importance of Elasticity of Demand.

UNIT-III: SUPPLY ANALYSIS:Law of Supply - Factors influencing Supply - Market Equilibrium- Consumer Surplus - Theory ofConsumer behavior - Utility and indifference curve analysis.

UNIT-IV: PRODUCTION ANALYSIS:Concept of Production - Total Production - Marginal Production - Average Production - Law of VariabieProportion - Law of Return to Scale - Isocost - Isoquants - Economies and Dis-economies of Scale.

UNIT-V: COST ANALYSIS:Theory of Cost - Concepts of Cost - Short run and Long run cost curves - Traditional and ModernApproaches - Break Even Analysis: Meaning - Assumptions - Uses and Limitations.

SUGGESTED READINGS:l. Business Economics: V. G. Mankar, Himalaya Publishing House2. Managerial Economics: Vanith Agrawal, Pearson Education3. Business Economics: H. L. Ahuja, S. Chand & Co. Ltd.4. Business Economics : R. K. Lekhi, Kalyani Publishers5. Business Economics: D. M. Mithani, Himalaya Publishing House6. Business Economics: P. N. Chopra, Kalyani Publishers7. Essential of Business Economics: D. N. Dwivedi, Vikas Publishers8. Managerial Economics: Varshney and Maheswari, Sultan Chand9. Business Economics: P. K. Mehta, Tax Mann Publication.

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B.com Computers Syllabus First year 2015-2016Autonomous Syllabus

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BUSINESS ORGANISATIONPaper:Bccls3 Max. Marks: 100PPW:4 Hrs Exam Marks:70T+30CIAObjective: to understandfundamental concepts of business andforms of organization.

UNIT-I: INTRODUCTION:Concepts of Business - Trade - Industry & Commerce - Features and Classification of Trade - Aids toTrade - Industry Classification - Relationship between Trade, Industry and Commerce - BusinessOrganization Concepts - Functions of Business.

UNIT-II: FORMS OF BUSINESS ORGANISATION:Sole Proprietorship: Meaning - Features - Advantages - Limitations.Partnership: Meaning - Characteristics - Kinds of Partners - Registration of Partnership - PartnershipDeed - Rights & Obligations of Partners - Limited Liability Partnership.Joint Hindu Family Business: Characteristics - Advantages - Limitations.

UNIT-III: JOINT STOCK COMPANY: (AS PER COMPANIES ACT 2013)Joint Stock Company: Meaning - Characteristics - Advantages - Kinds of Companies including OnePerson Company - Difference between Private & Public Companies.Promotion of Joint Stock Company and Promotion Procedure - Promoter - Characteristics - Registration- Capital Subscribers - Capital Subscription - Types of Shares. - Commencement of business.

UNIT-IV: JOINT STOCK COMPANY & DOCUMENTS FOR REGISTRATION:Memorandum of Association & its Clauses - Articles of Association & its Contents - Prospectus & itsContents - Statement in Lieu Of Prospectus - Organization Meaning - Principle of Internal Organization -Types of Organization - Department Organization - Functional Organization - Stable Organization -Committee Organization - Distinct Between Line and Staff Organization.

UNIT-V: BUSINESS AND SOCIETY:Concepts and Objectives - Professionalization - Business ethics - Business and culture - Technologicaldevelopment and social change - Socialresponsibility of business - social audit.

SUGGESTED READINGS:l. Business Organization & Management: Sharma Shashi K. Gupta, Kalyani Publishers2. Business Organization: Sharma Shashi K. Gupta, Kalyani publishers.3. Organization & Management: R. D. Agarwal, McGraw Hill.4. Modern Business Organization: S.A. Sherlekar, V.S. Sherlekar, Himalaya Publishing House5. Business Organization & Management: C.R. Basu, Tata McGraw Hill6. Business Organization & Management: R. N. Gupta, S. Chand,7. Organizational Behaviour Text & Cases: V.S.P. Rao, Himalaya Publishing House8. Business Organization & Management: Uma Shekaram, Tata McGraw Hill9. Business Organization & Management:Niranjan Reddy & Surya Prakash, Vaagdevi publishers.10. Business Organisation and Management, Dr. Neeru Vasihth, Tax Mann Publications.

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INFORMATION TECHNOLOGY

Paper: BCC154PPW:4(2T &2P)

Max. Marks: 100Exam Marks:70T+l 0CIA+20P

Objective: to acquire basic lcnowledge tn Information Technologt and its applications in the areas ofbusiness.

UNIT-I: INTRODUCTION:Introduction to computers - Generations of computers - An overview of computer system - Types ofcomputers - Input & Output Devices.Hardware: Basic components of a computer system - Control unit - ALU - Input/output functions -Mernory - RAM - ROM - EPROM - PROM and Other types of memory.

UNIT-II: OPERATING SYSTEM (OS):Meaning - Definition & Functions - Types of OS - Booting process - DOS - Commands (internal &extemal) - Wild card characters - Virus & Hackers - Cryptography & cryptology.Windows: Using the Start Menu {ontrol Panel - Using multiple windows - Customizing the Desktop -Windows accessories (Preferably latest version of windows or Linux Ubuntu).

UNIT-III: WORD PROCESSING:Application of word processing - Menus & Tool Bars - Word processor - Creating - Entering - Saving &printing the document - Editing & Formatting Text - Mail Merge and Macros (Preferably latest version ofMS Word or Libre Office Writer).

UNIT-IV: SPREAD SHEET:Application of work sheeVspread sheet - Menus & Tool bars - Creating a worksheet - Entering and

editing of numbers - Cell reference - Worksheet to analyze data with graphs & Charts.

Advanced tools: Functions - Formulae - Formatting numbers - Macros - Sorting - Filtering - Validation& Consolidation of Data (Preferably latest version of MS Excel or Libre Office Calc).

UNIT.V: POWER POINT PRBSENTATION:Application of Power Point Presentation - Menus & Tool bars - Creating presentations - Adding -

Editing and deleting slides - Templates and manually - Slide show - Saving - Opening and closing a

Presentation -Types of slides - Slide Views - Formatting - Insertion of Objects and Charts in slides -

Custom Animation and Transition (Preferably latest version of MS Power Point presentation - LibreOffice Impress).Internet & Browsing: Services available on intemet - WWW - ISP - Browsers.Multimedia: Application of multimedia - Images - Graphics - Audio and Video - IT security.

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SUGGESTED READINGS:l. Introduction to Computers: Peter Norton, McGraw Hill.2. Fundamentals of Information Technology: Dr. NVN Chary, Kalyani Publishers.3.' Computer Fundamental: Anitha Goel, Pearson.4. lnformation Technology Applications for Business: Dr. S. Sudalaimuthu, Himalaya5. Introduction to Information Technology: ITL ESL, Pearson.6. Introduction to Information Technology: V. Rajaraman, PHI.7. Fundamental of Computers: Balaguruswamy, McGraw Hill.8. PC Software under Windows: Puneet Kumar, Kalyani Publishers.9. Information Technology and C language: Rajiv Khanna, New Age International.10. Fundamentals of lnformation Technology: Alexis Leon, Vikas Publishing House.I l. Informational Technology: P. Mohan, Himalaya Publishing House.12. Information Technology: R. Renuka, Vaagdevi Publishers.13. OS-Linux Spoken Tutorials & Libre Office Spoken Tutorials by IIT Bombay.14. Fundamentals of Information Technology: Rajiv Midha, Tax Mann Publications.

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B.CoM CoMPUTERS CBCS SYLLABUS 15' YEAR 2N, SBMESToRFINANCIAL ACCOUNTING-II

Paper:BCC251PPW:5Hrs

Max. Marks: 100

Exam Marks:70T+30CIA

Objective: to acquire conceptual lmowledge and application of depreciation methods and single entrysystem, and preparation of accounts related to non-profit and partnership organisations.

UNIT-I: CONTEMPORARY ISSUES IN ACCOUNTING:Human Resource Accounting - Social Responsibility Accounting - Environmental Accounting - GreenAccounting - Forensic Accounting - Inflation Accounting (Concepts only).

UNIT-II: ACCOUNTS FROM INCOMPLETE RECORDS:Features - Ascertainment of Profit - Statement of Affairs and Conversion method

UNIT-III: ACCOUNTING FOR NOT-FOR-PROFIT ORGANIZATIONS:Not for Profit entities - Features - Receipts and Payments Account - Income and Expenditure Account -Balance Sheet - Accounting for Organization and Individuals.

UNIT.IV: PARTNERSHIP ACCOUNTS-I:Meaning - Partnership Deed - Capital Accounts (Fixed and Fluctuating) - Admission of a Partner -Retirement and Death of a Partner (Excluding Joint Life Policy).

UNIT-V: PARTNERSHIP ACCOUNT$-II:Dissolution of Partnership - Insolvency of a Partner (excluding Insolvency of all partners) - Sale to a

Company.

\7 SUGGESTED READINGS:

l. Accountancy-l: Haneef and Mukherjee, Tata McGraw Hill Co.

2. Principles and Practice of Accounting: R.L. Gupta & V.K. Gupta, Sultan Chand & Sons.

3. Accountancy-l: Tulasian, Tata McGraw Hill Co.

4. Accountancy-l: S.P. Jain & K.L Narang, Kalyani.5. Advanced Accountancy-I: S. N. Maheshwari & V.L.Maheswari, Vikas.

6. Advanced Accountancy: M Shrinivas & K Sreelatha Reddy, Himalaya Publishers.

7. Financial Accounting: M.N Arora, Tax Mann Publications'

Chairman, BOSDepartment of OU,

Ilyderabad

CHAIRMAN

Osmania i.il tr,'orsrtri

BHAVAN'S VIVEKANANDA COLLEGEOF SCIENCE, HUMANITIES & COMMERCE, SAINIKPURI,SECUNDERABAD-5OO94

ACCREDITED WITH .A, GRADE BY NAACDEPARTMENT OF COMMERCE


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Autonomous Syllabus

MANAGERIAL ECONOMICSPaper: BCC252 Max. Marks: 100PPW: 5 Hrs Exam Marks:70T+30CIAObjective: to impart conceptual and practical l*towledge of managerial economics.UNIT.I: NATURE AND SCOPE OF MANAGERIAL ECONOMICS:Characteristics of managerial economics - Nature and scope of managerial economics -Importance of managerial economics - Basic economic tools in managerial economics -managerial economist role and responsibility.

UNIT-II: DEMAND FORECASTING:Demand estimations for major consumer durables and non-durable products - Demandforecasting techniques.

UNIT-III: MARKET ANALYSIS:Definition of market - Market structure (Perfect competition, Imperfect competition) - Pricedetermination - Firms equilibrium in perfect competition, monopoly-price determination ,shoftrun long run equilibrium, price discrimination types, dumping, monopolistic-price determination,concept of selling cost, excess capacity , oligopoly-types of oligopoly, kinked demand curve,price leadership .duopoly-Chamberlin model .

UNIT-IV: MACROECONOMICS FOR MANAGERS:National income - Concepts - Measurements of national income - Business cycle: Nature,Phases, Causes - Inflation causes and control - Deflation and stagflation.

UNIT-V: WELFARE ECONOMICS:Introduction - General equilibrium of production and exchange - Utility possibility frontier -Social welfare function .

SUGGESTED READINGS:l. Managerial Economics: Craig H Peterson and Jain, Pearson education2. Managerial Economics: Gupta, Tata McGraw Hill3. Managerial Economics: Maheshwari and Gupta, Sultan Chand & Sons

4. Managerial Economics: Dr. P.C. Thomas, Kalyani Publishers5. Managerial Economics: H.L. Ahuja, S. Chand and Company6. Managerial Economics: Mithani, Himalaya Publications7. Managerial Economics: R.L. Varshney and K.L. M Maheshwari, Sultan Chand8. Managerial Economics: P. Venkataiah and Surya Prakash, Vaagdevi Publishers9. Managerial Economics: P.L. Mehta, Tata McGraw Hill10. Managerial Economics: R.N. Chopra, Kalyani PublishersI l. Managerial Economics: D.N. Dwivedi, Vikas Publishers12. Managerial Economics: Thomas, Maurice, Sarkar, Tata McGraw Hill13. Managerial Economics: Yogesh Maheshwari, PHI Leaming Pvt. Limited14. Managerial Economics: P.K. Mehta, Tax Mann Pulications.

Chairman,Department of Comih OU'

Hyderabad.

CHA!RMAN^i

(llr,rlroc irt Cr.ttElaa mrnerce

Osnnania Univer'sitY

HyderabaO - 500 007 (A.P,)

PRINCIPLES OF MANAGEMENTPaper: BCC253 Max. Marks: 100PPW:4 Hrs Exam Marks:7OT+3OCIAObjective: tofamiliarize the students with the basic principles of management.

UNIT-I: INTRODUCTION:Management: Introduction - Meaning - Features - Importance - Functions - Administration &Management - Definition of Manager - Functions of Manager - Role of Manager.

UNIT.II: MANAGEMENT THEORY:Management Theory: Introduction - Classification - Classical Theory and Modern Management Theory -Frederick Winslow Taylor's Scientific Management - Principles of Scientific Management - Elements ofScientific Management - Peter F. Ducker-Max Weber - George Elton Mayo - Henry Fayol - Principles ofManagement - Functions of Management.

UNIT-III: PLANNING:Planning: Definition - Characteristics - Objectives - Importance - Advantages - Steps / Process -Essentials - Limitations - Methods (Policy, Procedures, Methods and Rules).

UNIT-V: CENTRALIZATION, DECENTRALIZATION & DELEGATION OF AUTHORITY:Centralization: Introduction - Characteristics - Advantages and Limitations - De-Centralization:Introduction - Characteristics - Advantages and Disadvantages - Authority: Introduction - Characteristics

- Sources - Delegation of Authority: Importance - Advantages - Problems.

SUGGESTED RBADINGS:

l. Principles and Practice of Management: R. S. Gupta, B. D. Sharma, W.S. Bhalla, Kaylani2. Management: Stephen P. Robbins, Person3. Principles of Management: T Ramasamy, Himalaya Publication4. Principles of Management Concept: Rajeshviwanathan, Himalaya Publication5. Management Theory and Practices: P Subba Rao, Himalaya Publishing House6. Essential of Management: Harold Kontz, Mccraw Education7. Principles of Management, Chandan JS, Vikas Publishers.8. Fundamentals of Management, Dr. Pradeep Kumar, S. Chand9. Principles of Management: Neeru Vasishth, Tax Mann Pulications.

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BHAVAN'S VIVEKANANDA COLLEGEOF SCIENCE, HUMANITIES & COMMERCE, SAINIKPURI,SECUNDERABAD-5OO94



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500 007 (A.P.)

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UNIT-IV: COMMUNICATION, MOTTVATION, LEADERSHIP:Communication: Definition- Features - Types - Process - Barriers - Effective Communication -Motivation: Meaning - Classification - Theories - Motivation Techniques - Leadership: Definition -

Qualities - Types - Theories.

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ffisffiii'iiiiBHAVAN'S VIVEKANANDA COLLEGE

OF SCIENCE, HUMANITIES & COMMERCE, SAINIKPURI,SECUNDERABAD-5OO94ACCREDITED WITH'A'GRADE BY NAAC


Autonomous Syllabus

FOREIGN TRADE

Paper: BCC254PPW:4 Hrs

Max. Marks: 100Exam Marks:70T+30CIAHrs

Objective: to gain l*towledge of Indian andforeign trade policies and international institutions.

UNIT-I: INTRODUCTION:Foreign Trade: Meaning and Definition - Types - Documents used-Commercial Invoice - Bills of Lading/ Airway Bill - Marine Insurance Policy and Certificate - Bills of Exchange - Consumer Invoice -Customs Invoice - Certificate of Origin - Inspection Certificate - Packing List.

UNIT.II: BALANCE OF TRADE AND BALANCE OF PAYMENTS:Introduction - Meaning - Components of BOT & BOP - Concept of Disequilibrium - Causes -Remediesfor Correcting Balance of Payments in International Trade.

UNIT.III: INDIAN TRADE POLICY:Importance and its Implementation - Exchange Control - Objectives - Exchange Rate -Adjustments -Devaluation - Revaluation - Depreciation of Currency.

UNIT-IV: FOREIGN TRADE & ECONOMIC DEVELOPMENT:Growth - Significance of Foreign Trade - Merits - Demerits - Regional Economic Groupings -SAARC -ASEAN - BRICS - Free Trade Area - Common Markets - Economic Union - European Union.

UNIT-V: INTERNATIONAL ECONOMIC INSTITUTIONS:IMF: Objectives - Functions - World Bank: Objectives - Functions - Subsidiaries of World Bank - IMFVs. IBRD - UNCTAD: Introduction - Aims - Features - WTO: Introduction - Aims - Features -Agreements.

SUGGESTED READINGS:

1. International Marketing: Rathore & Jain, Himalaya Publishers.2. International Marketing: Kushpat S. Jain & Rimi Mitra, Himalaya Publishers3. international Economics: SSM Desai & Nirmal Bhalerao, Himalaya Publishers.4. International Business Environment & Foreign Exchange Economies: Singh & S. Srivastava,5. Foreign Trade and Foreign Exchange: O.P Agarwal & B.K. Chaudri, Himalaya Publishers6. International Financial Markets & Foreign Exchange: Shashi.K.Gupta & Praneet Rangi,Kalyani7. International Economics: Theory & Practice: Paul R. Krugman, Pearson Publishers.

Chairman,Department of Comhe OU'

Hyderabad.

CHAIRMAN, -r or. ,Iiaa in l^Arnmarea

OsmantaHyderabad -

UniversitY500 0c7 (A.P.)

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OF SCIENCE, HUMANITIES & COMMERCE,SAINIKPURI,SECUNDERABAD-sOOg4ACCREDITED WITH'A'GRADE BY NAAC Autonomous College

DEPARTMENT OF COMMERCEB.COM (COMPUTERS- CBCS) COURSE 20t6-19

B.COM COMPUTERS SYLLABUS SECOND YEAR- SEMESTER- IIIADVANCED ACCOUNTING

Paper: BCC35lPPW:5 Hrs

Max. Marks: 100

Credit: 5

Objective: To acquire advanced knowledge in issue of financial instruments, ond its valuation,preparation of company final accounts and accounting for Amalgamations with respect to AS14.

UNIT.I: COMPANY ACCOUNTS- ISSUE OF SHARES & DEBENTURES:Types of Companies, Classes of Shares, Types of Preference shares, difference between Equityand Preference shares, Presentation of Share capital in Balance sheet, Problems on Issue ofShares at par, premium and discount, Prorata allotment - Forfeiture and Re-issue of Shares -Debentures- Features, Distinction between Share and Debenture, Issue of Debentures fromRedemption point of view (5 situations ).

UNIT.II: COMPANY FINAL ACCOUNTS & ISSUE OF BONUS SHARES:Schedule III of Companies Act 2013 Structure - General Instructions for preparation of BalanceSheet and Statement of Profit and Loss - Part-l: Form of Balance Sheet - Part-ll: Statement ofProfit and Loss -Problems on Preparation of Statement of Profit and Loss & Balance Sheet.Bonus Shares: Meaning - SEBI Guidelines for Issue of Bonus Shares - Accounting for Issue ofBonus Shares.

UNIT-III: VALUATION OF GOODWILL AND SHARES:Valuation of Goodwill: Need and Methods, Problems on Average Profits, Super Profits and

Capitalization Methods. (Annuity method theory only)Valuation of Shares: Need and Methods, Problems on Net Assets, Yield and Fair ValueMethods.

UNIT-IV: AMALGAMATION, ABSORPTION & EXTERNAL RECONSTRUCTION(AS-14):Amalgamation & Absorption: In the nature of merger and purchase as per AS 14, Methods and -Calculation of Purchase Consideration - Accounting Treatment in the books of transferor and

tra4sferee companies including intercompany owings. (Excluding intercompany holdings).

UNIT-V: INTERNAL RECONSTRUCTION: Legal provisions, accounting treatment -Preparation of Balance sheet after reconstruction

Prof V.Anand KumarChairman, B0S

Department of Commerce OU,Hyderabad.

CHf\'F-Mri NBoard ci il;:;rj,,-..q itl L'r::'i:rn':ice

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OF SCIENCE, HUMANITIES & COMM ERCE,SAINIKPURI,SECUN DERABAD-5OO94ACCREDITED WITH'A'GRADE BY NAAC Autonomous College

DEPARTMENT OF COMMERCEB.COM (COMPUTERS- CBCS) COURSE 2016-19

SUGGESTED READINGS:1. Principles and Practice of Accounting: R.L. Gupta & V.K. Gupta, Sultan Chand & Sons.

2. Advanced Accountancy: Shukla and Grewal, S. Chand & Co.3. Advanced Accountancy: R.L.Gupta & Radhaswamy, Sultan Chand & Sons.4. Advanced Accountancy (Vol-ll): S.N.Maheshwari & V.L.Maheswari, Vikas.5. Accountancy-lll: Tulasian, Tata McGraw Hill Co.6. Advanced Accountancy: Arulanandam; Himalaya.7. Accountancy-lll: S.P. Jain & K.L Narang, Kalyani Publishers.8. Guidance Note on the Revised Schedule VI to the Companies Act, 1956, The Institute of

Chartered Accounts of India.9. Advanced Accounting (IPCC): D. G, Sharma,Tax Mann Publications.

VProf V.Anand

Chairman, BOSDepartment of Commerce OU,

Hyderabad.CFiAIRL'i;1'N

Bca:ri oi Sil,d :,": ,:1 i,;',rir;11g1.ggOsrnar; j.i Or',ivei ;,.7

Hyclerabad - 500 007

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ffifrlialfiiiBHAVAN'S VIVEKANANDA COLLEGE

OF SCIENCE, HUMANITIES & COMMERCE,SAINIKPURI,SECUNDERABAD-sOOg4ACCREDITED WITH'A'GRADE BY NAAC Autonomous College

DEPARTMENT OF COMMERCEB.COM (COMPUTERS- CBCS) COURSE 2Ot6-19

BUSINESS STATISTICS-IPaper: BCC352PPW:5 Hrs

Max. Marks: 100

Credits: 5

y&Prof V.Anand Krimar


Hyderabad.

CHAIF.hEANBoard t:f Stuciies in Ccn:tnerce

Cslnania 5; ,,:3;;,I)iHyclerabad - 5CJ 00; i.':..P1

Objective: to inculcate analytical and computationol ability omong the students

UNIT-I: INTRODUCTION:Origin and Development of Statistics - Definition - Importance and Scope - Limitations ofStatistics - Distrust of Statistics.Statistical Investigation: Planning of statistical investigation - Census and Sampling methods -Collection of primary and secondary data - Statistical errors and approximation - classificationand Tabulation of data - Frequency distribution.Diagrammatic and Graphic Presentation: One Dimensional(Bar Diagrams Only) and TwoDimensional Diagrams(Rectangles and Pie diagrams) - Technique of Construction of Graphs -Graphs of Frequency Distribution - Graphs of Time Series or Histograms.

UNIT-II: MEASURES OF CENTRAL TENDENCY:Arithmetic Mean - Geometric Mean - Harmonic Mean - Mode - Median - Quartiles andPercentiles - Simple and Weighted Averages - Uses and Limitations of different Averages.

UNIT.III: MEASURES OF DISPERSION:Measures of Dispersion: Significance - Characteristics - Absolute and Relative Measures - Range- Quartile Deviation - Mean Deviation - Standard Deviation - Coefficient of Variation.

UNIT-IV: MEASURES OF SKEWNESS AND KURTOSIS:Measures of Skewness - Karl Pearson's Coefficient of Skewness - Bowley's Coefficient ofSkewness - Kelly's Measure of Skewness - Kurtosis-Meaning -Raw Moments,Centralmoments,Skewness and kurtosis using moments(Excluding Shepard's correction):.

UNIT.V: CORRELATION:Meaning - Types - Correlation and Causation - Methods: Scatter Diagram - Karl Person'sCoefficient of Correlation - Probable Error and Interpretation of Coefficient of Correlation -Rank Difference Method - Concurrent Deviation Method.

Ctu

6BliiiTiiiiBHAVAN'S VIVEKANANDA COLLEGE

OF SCIENCE, HUMANITIES & COMM ERCE,SAINIKPURI,SECUNDERABAD-sOO94ACCREDITED WITH'A'GRADE BY NAAC Autonomous College


SUGGESTED READINGS:l. Statistics for Management: Levin & Rubin, Pearson2. Fundamentals of Statistics:Gupta S.C, Himalaya3. Statistics: E. Narayanan Nadar, PHI Learning4. Business Statistics: Dr. J. K. Thukral, Taxmann Publications5. Business Statistics: K. Alagar, Tata McGraw Hill6. Fundamentals of Statistical: S. P Gupta, Sultan Chand7. Business Statistics: J. K. Sharma, Vikas Publishers8. Business Statistics: S. L Aggarwal, S. L. Bhardwaj, Kalyani Publications9. Statistics-Problems and Solutions: Kapoor V.K, S. Chand10. Statistics - Theory, Methods and Applications: Sancheti D.C. & Kapoor V.KI l. Business Statistics: S. K. Chakravarty, New Age Intemational Publishers12. Statistics: Andasn,Sweenly,Williams, Cingage.

Prof V.Anand KumarChairman, BOS


Ct{.,11,QF'?'ANBOard ;.ri l':li' ', : :'r i.'trty!ti'ltiCO

C:,;i'...t;t,,i L!i ri ;1..,'ll,( i

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OF SCIENCE, HUMANITIES & COMMERCE,SAINIKPURI,SECUN DERABAD.5OO94ACCREDITED WITH'A'GRADE BY NAAC Autonomous College


Objective: to acquire knowledge of working of Indian Banking system,

UNIT-I: INTRODUCTION:Origin and Growth of Banking in India - Unit Vs Branch Banking - Functions of CommercialBanks - Nationalization of Commercial Banks in India - Emerging Trends in CommercialBanking in India, Priority sector lending- Innovations in banking-Ombudsman.

UNIT.II: RESERVE BANK OF INDIA:RBI Constitution - Organizational Structure - Management - Objectives - Functions -Creditcontrol measures.

UNIT-III: TYPES OF BANKS:Co-Operative Banking-Regional Rural Banks - National Bank for Agriculture and RuralDevelopment (NABARD).

UNIT-IV: BANKER AND CUSTOMER RELATIONSHIP:Definition of Banker and Customer - Relationship Between Banker and Customer - KYC norms- General and Special Features of Relationship - Opening of Accounts - Special Types ofCustomers Like Minor, Married Women, Partnership Firms, Companies, Clubs and other Non-Trading Institutions.

UNIT-V: NEGOTIABLE INSTRUMENTS:Descriptions and their Special Features - Duties and Responsibilities of Paying and CollectingBanker - Circumstances under which a Banker can refuse Payment of Cheques - Consequences

of Wrongful Dishonors - Precautions to be taken while Advancing Loans Against Securities -Goods - Documents of Title to Goods - Loans against Real Estate -lnsurance Policies - AgainstCollateral Securities - Banking Receipts.Rule in Clayton's Case - Garnishee Order - Latest Trends in Deposit Mobilization.

BANKING THEORY AND PRACTICE


SUGGESTED READINGS:1. Banking Theory & Practices: Dr. P. K. Srivatsavq Himalaya Publishers2. Banking Theory & Practices: K.E. Shekar, Vikas Publications3. BankingTheory, Law & Practices:R. R Paul, KalyaniPublishers4. Money Banking and Financial Markets: Averbach, Rabort. D, MacMillan5. Banking:N.T. Somashekar, New Age Intemational Publishers

Max. Marks: 100

Credits: 4


Department of Commerce OU,Hvderabad.

CH,AiR!'JIA.N

Board ci' St:-: ;-iirl i:i Con':nr;t'::gOl;f na;':ra i'r r'' :';8ISi'l'i

t-iyrlerabad - 500 007 (J'..1)

Landon rrVry

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&fltiHviiiiBHAVAN'S VIVEKANANDA COLLEGE

OF SCIENCE, HUMANITIES & COMMERCE,SAINIKPURI,SECUN DERABAD-50094ACCREDITED WITH'A'GRADE BY NAAC Autonomous College


BANKING THEORY AND PRACTICE SUGGESTED READINGS- CONT....

6. Fundamentals of Intemational Banking: Rup Narayan Bose, Trinity Publishers7. .Modern Commercial Banking: H.R. Machirajtr, New Age International Publishers8. Banking Theory & Practices: R. Rajesh, Tata McGraw Hill9. Merchant Banking & Financial Services: S. Guruswamy,Tata McGraw Hill10. Management of Banking & Financial Services; Padmalatha Suresh, Pearson11. Modern Banking: D. Muralidharan, PHI

VProf V.Anand Kumar


Hyderabad.

C!"1.:lriil;f.rr $,1

Board cf iit rri;ie: ilt contntlrceilin..;r-r;0sree lei's;ty

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ffi ffHriiliiiiBHAVAN'S VIVE KANAN DA COLLEGE

OF SCIENCE, HUMANITIES & COMM ERCE,SAINIKPURI,SECUN DERABAD-50094ACCREDITED WITH'A'GRADE BY NAAC Autonomous College


PROGRAMMING WITH CPaper:BCC354 Max. Marks: 100PPW: 5 (3T+2P) Credits: 4.Objectives: to gain the skills of Structured (Procedural/Functional) Programming using C Language.

UNIT.I: INTRODUCTION TO C LANGUAGE, DATA TYPES AND I/O OPERATIONS:Introduction: Types of Languages - History of C language - Basic Structure - Creating - Compiling -Executing the C Program - Pre-processors in "C".Data types and I/O operations: Keywords & Identifiers - Constants - Variables - Scope and Life of aVariable -Data types - Storage classes - Reading a character or values - Writing a character or value -Formatted Input and Output operations.

UNIT-II: OPERATORS, EXPRESSIONS AND DECISION MAKING:Operators: Introduction - Arithmetic - Relational - Logical - Assignment - Conditional - Specialoperators - Expressions: Arithmetic - Evaluation - Type conversions.Decision Making & Looping: Conditional statements Introduction - If statements - If-else statements -Switch statements - looping statements- For loop -While loop - Do while loop.

UNIT.III: ARRAYS AND STRINGS:Arrays: Introduction - Defining an array - Initializing and accessing array elements - One dimensionalarray - Two dimensional array.Strings: Introduction - Declaring and initializing string variables - Reading and Writing strings - Stringhandling functions.

UNIT-IV: BUILT-IN FUNCTIONS AND USER-DEFINED FUNCTIONS:Built-in functions: Mathematical functions - String functions - Character functions - Date functions.User defined functions: Introduction - Elements of functions - Return values and theirtypes - Functiondeclaration - Function calls - Recursive functions.

UNIT-V: STRUCTURES AND POINTERS:Structures: Introduction - Declaring structures variables - Accessing structure membersstructures - Enumerated Data types - Introduction to Unions.Pointers: Fundamentals - Understanding pointers - Address - Declaration of Pointers.

Array of

LAB: PROGRAMS USING C.

SUGGESTED READINGS:l. Programming in ANSCI C: Balaguruswamy, McGraw Hill.2. Programming in C: Ashok Kamthane, Pearson.3. C How to Program: P.J. Deitel & H.M. Deitel, Pearson & PHI.4. Programming in C: K.S. Kahlon, Kalyani Publishers.5. Fundamental of C: Dr. N. Guruprasad, Himalaya Publishing House.6. C: Leaming and Building Business and System Applications: Susant Rout, PHI.y

Prof V.AnandChairman, BOS

Department of Commerce OU,Hvderabad.

cHdlni:i::::Boarcl of l;;tt:r:t"'i i't 0'Jli';:":icg

i-),,:; iigllIl) .,." :l"'gf StlY

hlyccr-road ' :Ct'r 007 ('\'rr'}')

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eB[iiitiiiBHAVAN'S VIVEKANANDA COLLEGE

OF SCIENCE, HUMANITIES & COM M ERCE,SAINIKPURI,SECUNDERABAD-sOO94ACCREDITED WITH'A'GRADE BY NAAC Autonomous College


PROGRANI]!IING IN C

SUGGESTED READINGS: (CONT... )

7. Mastering C: K.R. Venugopal, McGraw Hill.8. Programming in C: J.B. Dixit, Firewal Media.9. The C Programming Language: B.W.Kemighan & D.M.Ritehie, PHI10. C:The Complete Reference: H.Schildt, McGraw Hill.11. Let Us C: Y.Kanetkar, BPB.12. C# Spoken Tutorials by IIT Bombay.

V.ProfV

Chairman, B0SDepartment of Commerce OU,

Hyderabad.

CriA!RIiTANBoard cf jtut::t;l: i:, (-lqr;r-,;;r1:;69

Ostrtani; i,j',,,',.,',.'Hyderabad - 5C; Lir,r/

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OF SCIENCE, HUMANITIES & COMM ERCE,SAINIKPURI,SECUNDERABAD-5OO94ACCREDITED WITH'A'GRADE BY NAAC Autonomous College


B.COM COMPUTERS SYLLABUS SECOND YEAR- SEMESTER- IVCORPORATE ACCOUNTING

Paper: BCC45lPPW:5 Hrs

Max. Marks: 100

Credit: 5

V'+J^^..q,-r.orv.enunoffi

Chairman, BOSDepartment of Commeqce OU,

Hyderabad.

cl^l jl!BIU!,d\N

BCalcl Cf " ' '':,:;:j :' ..;i-:i'iit",iefCe

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Objective: To get acquainted with preparotion of Consolidated Balance sheet, preparation offinal accounts of banking and insurance companies and accounting for liquidation ofCompanies.

UNIT-I: ACCOUNTS OF BANKING COMPANIES:Books and Registers maintained - Slip system of posting - Rebate on Bills Discounted -Performing & Non-Performing Assets - Legal Provisions relating to final accounts - Preparationof Profit & Loss alc and Balance sheet.UNIT-II: COMPANY LIQUIDATION:Meaning - Modes of Liquidation - Contributory, Liquidator, and Preferential Payments -Problems on preparation of Statements of Affairs, Deficiency/Surplus Account - Liquidator'sRemuneration - and Liquidator's Final Statement of Account.

UNIT-III: ACCOUNTS OF LIFE INSURANCE COMPANIES:Introduction - Formats - Revenue Account - Balance Sheet - Valuation Balance Sheet -Ascertainment of Net Surplus, Calculation of Adjusted Life Assurance fund.

UNIT.IV: ACCOUNTS OF GENERAL INSURANCE COMPANIES.Preparation of final accounts of general insurance companies with special reference to Fire and

Marine Insurance.

UNIT-V: HOLDING COMPANIES - AS-21Holding companies - AS-21 - capital and revenue profits/ reserves/ loss- minority interest - cost

of control or goodwill lcapital reserve - treatment of intercompany owing and unrealized profits -revaluation of assets- treatment of bonus shares and dividends declared by subsidiary companies

- consolidated balance sheet as per schedule lll of Companies Act 2013

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&fltiffi,iiiiBHAVAN'S VIVE KANAN DA COLLEGE

OF SCIENCE, HUMANITIES & COMM ERCE,SAINIKPURI,SECUNDERABAD-5O094ACCREDITED WITH'A'GRADE BY NAAC Autonomous College


SUGGESTED READINGS:

1. Advanced Accountancy (Vol-ll): S.N.Maheshwari & V.L.Maheswari, Vikas.2. Accountancy-Ill: Tulasian, Tata McGraw Hill Co.3. Advanced Accountancy: Arulanandam; Himalaya4. Accountancy-lll: S.P. Jain & K.L Narang, Kalyani Publishers5. Advanced Accounting (Vol-II): Chandra Bose, PHI6. Advanced Accountancy: Shukla and Grewal, S.Chand & Co7. Advanced Accountancy: R.L.Gupta & Radhaswamy, Sultan Chand & Sons8. Corporate Accounting: Sakshi Vasudeva, Himalaya.

VProf \/ r


Hyderabad.

CHAIRMANBoard nf iii.'ri!ss in (.)cnri:'l'cs

OSILa',,:: ilr't;rr,,i',,

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&BriHifiiiBHAVAN'S VIVEKANANDA COLLEGE

OF SCIENCE, HUMANITIES & COMM ERCE,SAINIKPURI,SECUNDERABAD-5oO94ACCREDITED WITH'A'GRADE BY NAAC Autonomous College


BUSINESS STATISTICS-IIPaper: BCC452 Max. Marks: 100

PPW: 5 Hrs Credits:5O&IECTIVE: to inculcate analytical and computational obility omong the students.

UNIT-I: REGRESSION:Correlation vs Regression Analysis, Linear and Non Linear Regression - Lines of Regression -Line of Regression of Y on X - Line of Regression of X on Y - Using Regression Lines forPrediction.

UNIT-II: INDEX NUMBERS:Uses - Types - Problems in the Construction of [ndex Numbers - Methods of Constructing IndexNumbers - Simple and Weighted Index Number (Laspeyre's - Paasche's, Marshall - Edgeworth)- Tests of Consistency of Index Number: Unit Test - Time Reversal Test - Factor Reversal Test -Circular Test - Base Shifting - Splicing and Deflating of Index Numbers.

UNIT-III: TIME SERIES:Time Series: Components - Methods-Semi Averages - Moving Averages -Least Square Method(Straight line method only)- Shifting and conversioir -utility of time series analysis

UNIT-IV: PROBABILITY: (Proof not required for theorems)Probability: Experiment - Event - Mutually Exclusive Events - Collectively Exhaustive Events -Independent Events - Simple and Compound Events - Basics of Set Theory - Permutation -Combination - Approaches to Probability: Classical - Empirical - Subjective - Axiomatic -Theorems of Probability: Addition - Multiplication - Marginal andBaye's.-Simple problems

UNIT-V: THEORITICAL DISTRIBUTIONS:Binomial Distribution: Utility - Importance - Conditions - Constants - Fitting of BinomialDistribution. Poisson Distribution: Utility - Importance - Conditions - Constants - Fitting ofPoisson Distribution. Normal Distribution: Utility - Importance - Simple Numerical in NormalDistribution (Fitting of Normal distribution excluded)- Areas Method Only.


Deparlment of Commerce OU,Hyderabad.

CHAIRMT\hIBcard Of Sti-i4ies il {)r',' ;l1,,rl'C6

t-:g;:i;,:,;; iJ;.,i u. ,,:,

$ frrri{VdiiBHAVAN'S VIVEKANANDA COLLEGE

OF SCIENCE, HUMANITIES & COMM ERCE,SAINIKPURI,SECUNDERABAD.SOOg4ACCREDITED WITH'A'GRADE BY NAAC Autonomous College

DEPARTMENT OF COMMERCEB.COM (COMPUTERS CBCS) COURSE 2016-19

SUGGESTED READINGS:

l. Statistics for Management: Levin & Rubin, Pearson,2. Fundamentals of Statistics: Gupta S.C, Himalaya3. Business Statistics: Theory & Application, P. N. Jani, PHI Learning4. Business Statistics: Dr. J. K. Thukral, Taxmann Publications5. Business Statistics: K. Alagar, Tata Mc Graw Hill6. Fundamentals of Statistical: S. P Gupta, Sultan Chand7. Business Statistics: J. K. Sharma, Vikas Publishers8. Business Statistics: Vora, Tata Mc Graw Hill9. Statistics-Problems and Solutions: Kapoor V.K, S. Chand10. Statistics-Teory, Methods and Applications: Sancheti D.C. & Kapoor V.KI l. Business Statistics: S. K. Chakavarty, New Age International Publishers12. Business Statistics-G.Laxman,Vasudeva Reddy, K.Goud, Taxmann Publications,Hyderabad

'/+",*l^*.,ProfV.Anandffi


Hvderabad.CHAIRMAN

BOard Of Stii,:j*S ,n (-lir,:l:irlrce

Cittiili,i.i iirri'''c: '' ';- 500 oui (A.!:)')

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ffifililii?iiiiBHAVAN'S VIVE KANAN DA COLLEGE

OF SCIENCE, HUMANITIES & COMMERCE,SAINIKPURI,SECUN DERABAD-50094ACCREDITED WITH'A'GRADE BY NAAC Autonomous College


FINANCIAL INSTITUTIONS AND MARKETSPaper: BCC453PPW: 4 HrsObjective: to.familiarize with various Financial Institutions and Markets.

Max Marks: 100Credits: 4

J";#Chairman, BOS


CHAlF.!ro!,{SlBoard oi [iti,,.,ri" i irl Comrnerce

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UNIT-I: INTRODUCTION:Functions of Financial System - Constituents of Indian Financial System - An Overview of IndianFinancial System - Role of Financial Institutions in Economic Development.

UNIT_II: FINANCIAL INSTITUTIONS: ALL INDIA DEVELOPMENT BANKS:Functions of Development Banks: Industrial Finance Corporation of India (IFCI) - IndustrialDevelopment Bank of India (IDBI) - Industrial Investment Bank of India Limited (llBIL) -Infrastructure Development Finance Company Limited (IDFC) - ICICI.

UNIT-III: FINANCIAL INSTITUTIONS: STATE LEVEL DEVELOPMENT BANKS:Small Industries Development Bank of India (SIDBI) - Objectives - Management - Functions -Operations.State Finance Corporations (SFCs): Objectives and Scope - Management - Financial Resources -Functions - Operations - Performance Appraisal and Problems.State Industrial Developrnent Corporations (SIDCs): Functions - Resources - Operations - FinancialAssistance.

UNIT_IV: MONEY MARKET:Money Market: Definition, Features, Objectives, Importance, Compositions.Call Money Market: Operations - Transactions and Participants - Advantages and Drawbacks.Commercial Bills Market: Definition - Types of Bills - Operations in Bill Market- Importance ofBill Market - Discount Market - Acceptance Market - Drawbacks.Treasury - Types of Treasury Bills - Operations and Participants - Money Market Instruments -Structure of Indian Money Market - Recent Development in the Indian Money Market.

UNIT-V: CAPITAL MARKET:Capital Market: Meaning, Objectives, Importance, Functions - Structure of the Indian CapitalMarket - New Issue Market - Instruments -Security Buyer-Methods of Issue- Intermediaries -Secondary Market - Characteristics and functions of Stock Exchanges - Listing of Securities - StockExchanges in India - SEBI - Powers and Functions - Primary and Secondary Market Guidelines .

ci - 50'J uil'

Czt

e.frliffiAiiBHAVAN'S VIVEKANANDA COLLEGE

OF SCIENCE, HUMANITIES & COMMERCE,SAINIKPURI,SECUNDERABAD-5oO94ACCREDITED WITH'A'GRADE BY NAAC Autonomous College


SUGGESTED READINGS:1. Financial Markets and Services: Gordon and Natarajan, Himalaya.2. Financial Institutions & Markets: Shashi K Gupta, Nisha Aggarwal and Neeti Gupta, Kalyani3. Management of Indian Financial Institutions: R.M.Srivastava & Divya Nigam, Himalaya.4. Financial Services and Markets: Dr. Punithavathy Pandian, Vikas Publishing House P\4. Ltd.5. Indian Financial System: Dr. S C Bihari, Intemational Book House P\4. Ltd.6. Financial Institutions and Markets: L.M. Bhole, Tata McGraw Hill.7. Indian Financial Systems: Pathak, Pearson Education.8. Financial Markets: Clifford Gomez, Institutions and Financial Services, PHI.

V,Prof V.Anand Kumar

Chairman, BOSDepartment of Commerce Ofl,

Hyderabad.

cH&lRM,q tr,l

rd of Stu ln Commer-, i .r. l ty

Boa

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6 ffl?iir'?iiiBHAVAN'S VIVEKANANDA COLLEGE

OF SCIENCE, HUMANITIES & COMMERCE,SAINIKPURI,SECUNDERABAD-50094ACCREDITED WITH'A'GRADE BY NAAC Autonomous College


RELATIONAL DATABASE MANAGEMENT SYSTEMSPaper: BCC454PPW:5 (3T &2P)

Max. Marks: 100

Credits :4

Objective: to acquire basic conceptual background necessary to design and develop simple database system,

Relational database mode, ER model and distributed databases, and to write good queries using a standar/ query

language called SQL.

UNIT-I: BASIC CONCEPTS:Database Management System - File based system - Advantages of DBMS over file based system -

Database Approach - Logical DBMS Architecture - Three level architecture of DBMS or logicalDBMS architecture - Need for three level architecture - Physical DBMS Architecture - Database

Administrator (DBA) Functions & Role -Relational and ER Models: Data Models - Relational Model

- Domains - Tuple and Relation - Super keys - Candidate keys - Primary keys and foreign key forthe Relations - Relational Constraints definations - Relational Operations - Entity Relationship (ER)Model-E-R Diagram - Conversion of E-R Diagram to Relational Database.

UNIT-II: DATABASE INTEGRITY AND NORMALISATION:Relational Database Integrity - The Keys - Referential Integrity - Entity Integrity - Redundancy and

Associated Problems - Single Valued Dependencies - Normalisation - Rules of Data Normalisation -The First Normal Form -The Second Normal Form - The Third Normal Form - - AttributePreservation - Lossless-join Decomposition - Dependency Preservation.File Organisation : Physical Database Design Issues - Storage of Database on Hard Disks - FileOrganisation and Its Types - Heap files (Unordered files) - Sequential File Organisation - Indexed(lndexed Sequential) File Organisation - Hashed File Organisation -UNIT-III: STRUCTURES QUERY LANGUAGE (SQL):Meaning - SQL commands - Data Definition Language - Data Manipulation Language - Data

Control Language - Transaction Control Language - Queries using Order by - Where - Group by -Nested Queries.Joins - Views - Sequences - Indexes and Synonyms - Table Handling.

UNIT.IV : TRANSACTIONS AND CONCURRENCY MANAGEMENT:Transactions - Concurent Transactions - Locking Protocol - Serialisable Schedules - Locks TwoPhase Locking (2PL) - Deadlock and its Prevention - Optimistic Concurrency Control.Database Recovery and Security: Database Recovery meaning - Kinds of failures - Failurecontrolling methods - Database errors - Backup & Recovery Techniques - Security & Integrity -Database Security - Authorization.

V.Prof V.Anand Kumar


Hyderabad.

CHAIFTT'iA}{Board cf StuJit'i in Ctfitn:tjrce

Oemanitt :.1:r: .,uitii/H erabad - Stu 0,-l i (ir,P)

Lr(

6BffiLiiBHAVAN'S VIVE KANAN DA COLLEGE

OF SCIENCE, HUMANITIES & COMM ERCE,SAINIKPURI,SECUN DERABAD.5OO94ACCREDITED WITH'A'GRADE BY NAAC Autonomous College


UNIT-V: DISTRIBUTED AND CLIENT SERVER DATABASES:Need for Distributed Database Systems - Structure of Distributed Database - Advantages and

Disadvantages of DDBMS - Advantages of Data Distribution - Disadvantages of Data Distribution -

Data Replication - Data Fragmentation.Client Server Databases: Emergence of Client Server Architecture - Need for Client ServerComputing - Structure of Client Server Systems & its advantages.

LAB: SQL QUERIES BASED ON VARIOUS COMMANDS.

SUGGESTED READINGS:l. Database Systems: R.Elmasri & S.B. Navathe, Pearson.2. Introduction to Database Management System: ISRD Group, McGraw Hill.3. Database Management System: R.Ramakrishnan & J.Gehrke, McGraw Hill.4. Modem Database Management: J.A.Hoffer,V.Rames &H.Topi, Pearson.5. Database System Concepts: Silberschatz, Korth & Sudarshan, McGraw Hill.6. Simplified Approach to DBMS: Parteek Bhaia, Kaiyani Publishers.7. Database Management System: Nirupma Pathak, Himalaya.8. Database Management Systems: Pannerselvam, PHI.9. Relational Database Management System: Srivastava & Srivastava, New Age10. PHPMySQL Spoken Tutorials by IIT Bombay.I l Oracle Database: A Beginner's Guide: I.Abramson, McGraw Hill.

V.Prof V.Anand nrar


Hvderabad.CH,f\lR!V!,q.N

EcarC cf Stu'iits iti C'n''nnrelce

Osmaltta Li iti'tr'rsii'J

Hyderabad - 50'i 0L1i (i\ P')

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ffifrHiri'diiBHAVAN'S VIVEKANAN DA COLLEGE

OF SCIENCE, HUi,IANITIES & COMMERCE,SAINIKPURI,SECUNDERABAD-sOO94

ACCREDITED WITH 'A'GRADE BY NAACDEPARTMENT OF COMMERCE

B.COM (COMPUTERS) AUTONOMOUS

SYLLABUS OF B.COM COMPUTERS3m yEAR 5rH SEMESTER

COST ACCOUNTINGPaper: BCC551PPW: 5Hrs

Max. Marks: 100

Objective: to make the students acquire the knowledge of cost accounting methods.

UNIT-I: INTRODUCTION:Cost Accounting: Definition - Features - Objectives - Functions - Scope - Advantages and

Limitations - Essentials of a good cost accounting system- Difference between Cost Accountingand Financial Accounting - Cost concepts - Cost Classification.

UNIT-III: LABOUR AND OVERHEADS:Labour: Direct and Indirect Labour Cost - Methods of Payment of Wages (only Incentive Plans):

Halsey, Rowan, Taylor Piece Rate and Merrick Multiple Piece Rate Methods.

Overheads: Classification - Methods of Allocation - Apportionment and Absorption ofoverheads.

UNIT-IV: UNIT AND JOB COSTING:Unit Costing: Features - Cost Sheet - Tender and Estimated Cost Sheet.

Job Costing: Features - Objectives - Procedure - Preparation of Job Cost Sheet.

Process Costing: Meaning - Features - Preparation of Process Account - Normal and Abnormal

VJ^*A*,Prof V .umar


Hyderabad.

CHAIRMANi- ,^2\rmm6i A

Losses

Osmania UniversitY

Hyderabad - 500 007 (A"P')

UNIT-II: MATERIAL:Direct and Indirect Material cost - Inventory Control Techniques - Stock Levels - EOQ - ABCAnalysis - JIT - VED - FSND -Issue of Materials to Production - Pricing methods: FIFO - LIFO with Base Stock and Simpleand Weighted Average methods.

UNIT-V: CONTRACT AND PROCESS COSTING:Contract Costing: Features - Advantages - Procedure of Contract Costing - Guidelines to Assessprofit on incomplete Contracts.

tgo t

BHAVAN'S VIVEKANANDA COLLEGEOF SCIENCE, HUMANITIES & COMMERCE,SAINIKPURI,SECUNDERABAD-sOOg4


B.COM (coMPUTERS) AUTONOMOUS

ffi{}riffi'Hii

SUGGESTED READINGS:

1. Cost Accounting: Jain and Narang, Kalyani2. Cost Accounting: M.N. Arora, Himalaya3. Cost and Management Accounting: Prashanta Athma, Himalaya4. Cost Accounting: Jawaharlal, Tata Mcgraw Hill5. Cost Accounting: Theory and Practice: Banerjee, PHI6. lntroduction to Cost Accounting: Tulsian, S.Chand7. Cost Accounting: Horngren, Pearson8. Cost Accounting: Ravi M. Kishore, Tax Mann Pulications.



BUSINESS LAW

)\

Max Marks: 100

VProf V.Anand Kumar


Hyderabad.

EHAIRMANBoard of Stuijres in Comm

ra nrVe rst ty(A,P.)

UL


Objective: to make the students acquire basic conceptual lmowledge of dffirent laws relating to Business.UNIT_I: INTRODUCTION:Development of Business Law - Development of Law in Independent India Contract Act 1872: Agreementand contract - Essentials of a valid contract - Types of contracts - Offer and Acceptance- Rules of valid offerand acceptance - Communication and revocation of offer and acceptance - Consideration definition -Essentials of valid consideration - Doctrine of "Privity of contract"-Stranger to Contract- 'No consideration-No contract" - Capacity to a contract - Minors agreements.UNIT-II: LEGALITY OF OBJECT _ DISCHARGE OF CONTRACT:Legality of Object and Consideration - Agreements Expressly Declared To Be Void - Wagering Agreements -Contingent Contracts.Discharge of Contract: Modes of Discharge - Performance of Contracts - Breach of Contract - Remedies forBreach.UNIT-III: SPECIAL CONTRACTS:Bailment -Rights and duties of Bailor and Bailee-Finder of lost goods- Pledge -Pledge by non-owner .

Contract of agency- Types of agent- Essentials of valid Ratification-Agent's authority-Subagent-Substitutedagent- Rights,duties and liabilities of agent- Termination of agency.UNIT-IV: SALE OF GOODS ACT, 1930:Contract of Sale: Essentials of Valid Sale - Sale and Agreement to Sell - Definition and Types of Goods -

Conditions and Warranties - Caveat Emptor - Exceptions - Transfer or Passing of Property: , Rules of Transferof Property, - Sale by Non-Owners and its Exceptions - Unpaid Seller - Rights of Unpaid Seller.UNIT-V: CONSUMER PROTECTION ACT 1986 & ENVIRONMENTAL PROTECTION ACT:Definitions- Consumer - Coods - Service -Consumer Dispute - Unfair Trade Practice - Restrictive TradePractice - Defect - Deficiency - Consumer Protection Councils - Consumer Dispute Redressal Agencies -District Forum - State Commission and National Commission - Procedure to Lodge a Complaint for Redressal

- Appeals.Environmental Protection Act 1986: Object - Scope and Scheme of the Act - Definitions - General Powers ofthe Central Government - Prevention - Control and Abetment of Environmental Pollution - Offences and

Penalties

SUGGESTED READINGS:l) Company Law: Kapoor, Sultan Chand and Co.2) A Manual of Business Laws: S.N. Maheshwari & S.K. Maheshwari, Himalaya3) Business Laws: KC Garg & RC Chawla, Kalyani Publishers.4) Business Law: PC Tulsian & Bharat Tulsian, McGraw Hill Education5) Business Law: Tejpal Sheth, Pearson.6) Business Law: MC Kuchal & Vivek Kuchal, Vikas Publishing House.7) Business Law: Mathur, McGraw Hill Education.8) Business Law including company Law: SS Gulshan & GK Kapoor, New Age9) Business Law: Peddina Mohan Rao, PHI.10) Business Law: P.N. Bansal, Tax Mann Pulications.I l) Business Law: R.S.N. Pillai and Bagavathi, S. Chand.

BHAVAN'S VIVEKANANDA COLLEGEOF SCIENCE, HUMANITIES & CO!,IMERCE,SAINIKPURI,SECUNDERAAAD.5OO94


B.COM (COMPTITERS) AUTONOMOUS

stltrvHii

Hyderabad - 500 007

LsYa

.@BltittrilflBHAVAN'S VIVEKANANDA COLLEGE

OF SCIENCE, HUMANITIES & COMMERCE,SAII{IKPURI,SECUNDERABAI}50094


B.COM (coMPITTERS) AUTONOMOUS

INCOME TAX - IPaper: BCC553 Max. Marks: 100

PPW: 5 HrsObjective: to acquire conceptual and legal lorcwledge about Income Tax provisions relating tocomputation of Income from different heads with reference to an Individual Assessee.

UNIT-I: INTRODUCTION:Direct and Indirect Taxes - Features and History of Income Tax in India - Definitions and Basic Concepts ofIncome Tax: Assessee, Deemed Assessee, Assessee-in-default - Assessment Year - Previous Year * Person -Income - Gross Total Income - Total Income - Incomes Exempt from Tax.

UNIT-II: AGRICULTURAL INCOME AND RESIDENTIAL STATUSIntroduction - Definition - Tests to determine Agricultural Income - Partly Agricultural and partly Non-Agricultural Income - Integration of Agricultural Income ( simple problems).Residential Status and Scope of Total Income: Residential Status of Person - Incidence of Tax - Types ofIncomes - (Simple Problems).

UNIT-III: INCOME FROM SALARIES:Definition of Salary - Characteristics of Salary - Computation of Salary Income: Salary u/s l7(1) -Allowances - Perquisites - Profits in lieu of Salary - Deductions u/s. I 6 - Problems on computation of Incomefrom Salary.

UNIT-IV: INCOME FROM HOUSE PROPERTY:Definition of House Property - Annual Value - Determination of Annual Value for Let-out House and Self-occupied House - Deductions uls.24. Problems on computation of Income from House Property.

UNIT-V: PROFITS AND GAINS OF BUSINESS OR PROFESSION:Definition of Business and Profession - Procedure for computation of Income frorn Business and Profession-Revenue and Capital nature of Incomes and Expenses - Allowable and disallowable expenses Depreciation:Conditions for charge of depreciation - Block of Assets - Rates of Depreciation - Computation ofDepreciation (short problems). Problems on computation of Income from Business and Profession.

SUGGESTED RBADINGS:I ) Income Tax Law and Practice: V.P. Gaur & D.B Narang, Kalyani Publishers.2) Direct Taxes Law & Practice: Dr. Vinod K. Singhania & Dr. Kapil Singhania, Taxmann3) Income Tax: B.B. Lal, Pearson Education.4) Taxation: R.G. Saha, Himalaya Publishing House Pvt. Ltd.5) Income Tax: Johar, McGrawHill Education.6) Taxation Law and Practice: Balachandran & Thothadri, PHI Learning.

V.-ll*^,f,aProf V.Anand Kumar

Chairman, BOSDepartment of Commerce OIJ,

Hyderabad.

CI"IAIRMAN

Osmania UniversitY

Hyderabad - 500 007 (A.P')

lb> L

BHAVAN'S VIVEKANANDA COLLEGEOF SCIENCE, HUMAilITIES & COMMERCE,SAINIKPURI,SECUNDERABAD.sOOg4


B.COM (COMPI-ITERS) AUTONOMOUS

,@Blifii'dii

PRINCIPLES OF MARKETINGPaper: BCC554PPW:5 Hrs

Max. Marks: 100

Objective: to expose to the basics of marketing monogement as a functional area and tounderstand the various decisions under this discipline.

UNIT-I: INTRODUCTION:Meaning and Definition of Marketing - Scope - Evolution of Marketing Concept - Productionconcept - Product concept - Marketing Myopia - Selling Concept - Marketing Concept - SocietalMarketing Concept - Objectives - Role of Marketing in Economic Development - Marketing Mix- Direct Marketing - Online Marketing Challenges and Opportunities - Marketing of Services.

UNIT.II: MARKET ENVIRONMENT:Micro Environment: Company Suppliers - Marketing Intermediaries CustomersCompetitors - Publics - Macro Environment: Demographic Economic NaturalTechnological - Political - Legal (Consumer Protection Act 1986) and Regulatory - Cultural -

Social- lnternational Marketing GATT & WTO.

UNIT-III: MARKET SEGMENTATION:Concept of Target Market - Diffused Market - Concentrated Market - Clustered Market - MarketSegmentation: Concept - Bases - Benefits - Requirement for Effective Segmentation - MarketSegmentation Analysis for Consumer and Services - Product Positioning: Concepts - Bases.

UNIT.IV: CONSUMER BEHAVIOUR:Consumer Behavior: Nature - Scope - Importance - Factors: Economic - Psychological -Cultural - Social and Personal - Steps in consumer Decision Process - Post Purchase Behavior -

Cognitive Dissonance - Organizational Buyer - Industrial Markets - Reseller Market -

Government Market - Characteristics of Organizational Buyer - Organizational Buying Process -Organizational Buyer Vs. Consumer Behavior.

UNIT-V: MARKET RESEARCH & ETHICS IN MARKETING:Market Research: Meaning - Definition - Marketing Research Process: Defining the Objectivesof Research - Need - Designing the Research Project - Data Collection Process - Analyzing Data- Presenting Results - Scope of Marketing Ethics - Ethical issues Associated with MarketingDecisions Creating an Ethical climate in work place - Influence of personal Ethics.

VProf V.An


Hyderabad.

CHAIRMAN

Osmanr;.i LJniversityHyderabad - 50u 007 (A,p,)

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OF SCIENCE, TIUMANITIES & COMMERCE,SAINIKPURI,SECUNDERABAD-50094


B.COM (COMPTITERS) AUTONOMOUS

SUGGESTED RBADINGS:I . Principles of Marketing: Philip Kotler, Pearson.2. Marketing Management: Philip Kotler, Kevinlane Keller, Abraham Koshy, and Pearson.

3. Marketing: Dhruv Grewal, Michael levy, Tata McGraw Hill.4. Marketing Management: Dr. K. Karunakaran, Himalaya Publications.5. Marketing Management: Ramaswamy & Namakumari, Tata Mc GrawHill Publication.6. Marketing Management: CN Sontakki, Kalyani Publication.7. Marketing Management: Rajan Saxena, Tata McGraw Hill.8. Marketing Management Cases & Concepts: Nikhilesh, Rakesh, Abhinandan, Mc Milan9. Principles of Marketing: Neeru Kapoor, PHI.10. Marketing: Sharma etal, Cengage Publications.



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BHAVAN'S VIVEKANANDA COLLEGEOF SCIEI{CE, HUtt{ANITIES & COTTMERCE,SAINIKPURI,SECUNDERABAD-5OO94



Bliiri'dn


Max. Marks: 100

Credits: 4

Objective: to understand meaning and elements of auditing and gain knowledge for execution ofaudit.UNIT-I: INTRODUCTION:Auditing: Meaning - Definition - Evolution - Objectives - Importance - Qualities - Types ofAudit - Commencement of Audit -Engagement Letter - Audit Program - Audit Note Book -Audit working papers - Audit Markings.

UNIT-II: INTERNAL CONTROL,INTERNAL CHECK AND INTERI\AL AUDIT:Meaning and Objectives of Internal Control - Internal Check and Internal Audit - Internal CheckVs. Internal Audit - Internal Control vs. Internal Audit.

UNIT-III: VOUCHING:Meaning - Objectives - Types of Vouchers - Vouching of Trading Transactions - VouchingCash Transaction

UNIT-IV: VERIFICATION AND VALUATION OF ASSETS:Meaning and Definition - Distinction - Verification and Valuation of various Assets andLiabilities

UNIT-V:COMPANY AUDIT:Qualification and Disqualification - Appointment - Remuneration - Removal - Rights - DutiesCivil and Criminal Liabilities of Auditors- Audit Committee - Audit Reports.

SUGGESTED READINGS:l. Principles and Practice of Auditing: RG Saxena, Himalaya Publishing House.2. Auditing and Assurance for CA Integrated Professional Competence: SK Basu, Pearson.3. Auditing: Aruna Jha, Taxmann Publications.4. Auditing Principles, Practices & Problems: Jagdish Prakash, Kalyani Publishers.5. Auditing and Assurance: Ainapure & Ainapure, PHI Learning.6. Principles and Practice of Auditing: Dinkar Pagare, Sultan Chand & Sons.7. Fundamentals of Auditing: Kamal Gupta and Ashok Arora, Tata McGraw-Hill8. A Hand Book of Practical Auditing: B.N. Tandon etal., S. Chand.

V.*-&.4-Prof V.Anand Kumar


Hyderabad.

CHAIRMA}IBoard of Stt:dies ln Ccmmerce

Hlderabad - 5110 0c7 (A.P)

BHAVAN'S VIVEKANAN DA COLLEGEOF SCIENCE, HUMANITIES & COITIMERCE,SAINIKPURI,SECUNDERABAD-5OO94


B.COM (cOMPt-ITERS) AUTONOMOUS

@Bl?iitriii

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Max. Marks: 100

V.J^^-tr1^^'*,,Prof V.Anand Kumar

Chairman, B0SDepartment of Commerce OU,

Hyderabad.

CH.qIRMAN

1

Paper: BCC 56PPW: 5 (3T+2P) Hrs

Objective: to acquire conceptual and application knowledge of Visuol Basic Applications.

Unit I: Introduction to Visual BasicIntroduction to Front end applications - types. Introduction Graphical User Interface (GUI),Programming Language (Procedural, Object Oriented, Event Driven), The Visual BasicEnvironment, How to use VB complier to compile / debug and run the program.

Unit II: Introduction to VB ControlsVB Toolbar Introduction - Textbox, Frame, Check Box, Option Button, Image Box, Setting a

Border & Styles, The Shape Control, The Line Control, Working with multiple controls and theirproperties, Drawing with GDI- Designing the User Interface, Keyboard access, tab controls,Default & Cancel property, Coding for controls.

Unit III: Variables, Calculations and ConditionsVariables, Variables Public, Private, Static, Constants, Data Types, Naming rules/conventions,Declaring variables, Scope of variables, Val Function, Arithmetic Operations, If Statement, Ifthen-else Statement, Compound Conditions(And, Or, Not), Nested If Statements, Case Structure.

Unit IY: Loops and Array, Using If statements with Option Buttons & Check Boxes, Loopsintroduction types (Do-Loop , For-Next , While-Wend) - Displaying Message in MessageBox, Data validation , VB Aray lD and 2D arrays initialization and display of array values.

Unit V: Menus, Sub-Procedures and Sub-functionsCreating Menus, Pop-Up Menus Modifying Menus, Creating a new sub-procedure, PassingVariables to Procedures, Passing Argument, Writing a Function Procedure,

Lab work: Using Visual Basic Application and create Front end screens.SUGGESTED READINGS:

1'. Content Development Group, Visual Basic 6.0 Programming, TataMcGraw-Hill Publishing

Company Limited (2007).

Deitel and Deitel, Visual Basic 2005,Third Edition, Pearson Education (2007)

NoelJerke, Visual Basic 6, The complete reference,Tata Mcgraw Hill (2006).

Byran S. Gottfried, Visual Basic, Schaumis outlines,Tata Mcgraw Hill (2004).

Visual basic 6.0 ,the complete reference ,Microsoft,Holzner Steven: Visual Basic Programming, IDG Books lndia Ltd.

2.

3.

4.

5.

6.

OsmanHyderabad

t'l Liniy6;'g;1y- d:ttt elt (A.p.)

Ln ta

BHAVAN'S VIVEKANANDA COLLEGEOF SCIEI{CE, HUttiANITIES & COl,lt'IERCE,SAINIKPURI,SECUNDERAAAD-5OO94


@$l?Hftin

B.COM (coNlPtrTE AUTONOMOUS

SYLLABUS OF B.COM COMPUTERS3RD YEAR 6TH SEMESTER

MANAGERIAL ACCOUNTING & CONTROLPaper: BCC65I Max. Marks: 100

PPW:5 HrsObjective: to acquire lvtowledge of Managerial Accounting decision making techniques,preparation of budgets and estimation of working capital.UNIT-I: INTRODUCTION TO MANAGEMENT ACCOUNTING & FINANCIALSTATEMENT ANALYSIS:Managerial Accounting: Features - Objectives - Scope - Functions - Advantages andLimitations - Relationship between Cost, Management and Financial Accounting

Financial statement analysis:Meaning-uses-limitations-types and techniques - Comparative and

Common size techniques-simple problems( according to schedule 3)

UNIT-II: RATIO ANALYSIS:Meaning - Objectives - Classification * Advantages and Limitations - Computation of variousratios: Activity Ratios - Liquidity Ratios - Solvency Ratios - Profitability Ratios.

UNIT-III: CASH FLOW ANALYSIS:CFS: Meaning of working capital , cash , cash flow and its equivalents .lmportance-DifferenceBetween CFS & FFS. Preparation of Cash Flow Statement(according to AS 3) ( includingproblems )

UNIT-IV: MARGINAL COSTING & DECISION MAKING:Meaning - Importance - Marginal Cost Equation - Difference between Marginal Costing and

Absorption Costing - Application of Marginal Costing - CVP Analysis - Break Even Analysis:Meaning - Assumptions - Importance - Limitations. Including Make or Buy decisions (simpleproblems)

UNIT-V: BUDGETS AND BUDGETARY CONTROL:Budget: Meaning - Objectives - Advantages and Limitations - Essentials of BudgetsBudgetary Control - Classification of Budgets - Preparation of Budgets..SUGGESTED READINGS:

l. Inhoduction to Management Accounting: Charles T, Horngren et al, Pearson2. Management Accounting: S.P.Gupta3. Management Accounting: Manmohan & Goyal4. Management Accounting: Sharma Shashi K. Gupt4 Kalyani Publishers5. Management Accounting: MN Arora, Himalaya6. Management Accounting: Khan & Jain, Tata McGraw Hill7. Accounting for Management: SN Maheshwari, Vikas.

vProfV Kumar

Chairman, BOSDepartment of Commerce 0U,

Hyderabad.

CHA\IRMAN

Osmari ia .ril i.r iversrtyHyderabact - S00 OO7 (A,p.)

t5v 1l

ffisliirvdnBHAVAN'S VIVEKANANDA COLLEGE

OF SCIENCE, HUI,IANITIES & COMI{ERCE,SAINIKPURI,SECUNDERABAIF5OO94


B.COM (COMPUTERS) AUTONOMOUSCORPORATE AND OTHER LAWS

Paper: BCC652PPW:4Hrs

Max. Marks: 100

Objective: to understand legal provisions applicable for establishment, manogement qnd

winding up of companies in India as per Companies Act 201 3.

UNIT.I: INCORPORATION OF COMPANIES:Company: Meaning and Definition - Characteristics - Classification - Legislation on Companies

- Incorporation - Promotion - Registration - Memorandum of Association - Articles ofAssociation- Alteration of Memorandum and Articles -Doctrine of Ultra vires- Doctrine ofIndoor Management- Doctrine of Constructive notice - Certificate of Incorporation - ProspectusUNIT_II: MANAGEMENT OF COMPANIES:Director: Qualification - Disqualification - Position - Appointment - Removal - Duties andLiabilities - Loans - Remuneration - Managing Director - Corporate Social Responsibility -Corporate Governance (concept only).Company Secretary: Definition - Appointment - Duties - Liabilities.UNIT-III: COMPANY MEETINGS & RESOLUTIONS:Meeting: Meaning - Requisites - Notice - Proxy - Agenda - Quorum- Minutes - Kinds -Shareholder Meetings - Statutory Meeting - Annual General Body Meeting - ExtraordinaryGeneral Body Meeting - Board Meetings. - Resolutions- Types of Resolutions.UNIT_IV: WINDING UP:Meaning - Modes of Winding Up -Winding Up by tribunal - Voluntary Winding Up -Compulsory Winding Up - Consequences of Winding Up -Liquidator-Duties-Powers.UNIT-V: INTELLECTUAL PROPERTY RIGHTS & INFORIVIATION TECHNOLOGY ACT:Intellectual property rights- Objectives- Trade Marks: Definition - - Patents: Definition - Kindsof Patents - Copy Rights: Definition - Copy Rights - Other Intellectual Property Rights: TradeNape -Trade Secrets - Geographical Indications- Infringement -PenaltiesInformation Technology Act-2000: Objectives - Digital Signature - Electronic Governance -Penalties and Adjudication.

SUGGESTED READINGS:L) Company Law: ND Kapoor, Sultan Chand and Co.2) Company Law and Practice: GK Kapoor & Sanjay Dhamija, Taxmann Publication.3) Company Law: Revised as per Companies Act- 2013: KC Garg et al, KalyaniPublication.4) Corporate Law: PPS Gogna, S Chand.5) Company Law: Bagrial AK: Vikas Publishing House.

6) Mercantile Law: N.D.Kapoor, Sultan Chand and Co.

\tProfV Kunrar


Hyderabad.

CHAIRMANBoard of Studiei in C<lmrnerce

Hyderabad - 5iu 0C/ (rr.t .)

Crr

INCOME TAX _ IIPaper: BCC653 Max. Marks: 100PPW:5 HrsObjective: to acquire conceptual and legal lcnowledge about Income Tax provisions relating tocomputation of Income from dffirent heads with reference to an Individual Assessee.

UNIT.I: CAPITAL GAINS:Introduction - Meaning -Basis of charge - Short term and Long term Capital Assets - Transferof Capital Asset - Deemed Transfer - Indexed Cost of Acquisition - Procedure for computationof Long-term and Short-term Capital Gains/Losses - Exemptions u/s 54 - Problems oncomputation of capital gains.

UNIT-II: INCOME FROM OTHER SOURCES:General Incomes u/s. 56( I ) - Specific Incomes uls. 56(2) - Dividend s uls. 2(22) - Interest onSecurities - Gifts received by an Individual- Casual Income - Family Pension - Rent receivedon let out of Furniture- Plant and Machinery with/without Building - Deductions u/s. 57 -Problems on computation on Income from Other Sources.

UNIT-III: CLUBBING AND AGGREGATION OF INCOME:Income of other persons included in the total income of Assessee - Income from Firm and AOP

- Clubbing Provisions - Deemed Incomes - Provisions of set-off and Carry forward of losses -computation of Gross Total Income - Deduction from GTI u/s 80C to 80U (Problems)

UNIT-IV: ASSESSMENT OF INDIVIDUALS:Computation of Tax Liability - Procedure and rebates.

UNIT-Y: ASSESSMENT PROCEDURE :

Income tax returns - Types of returns - Filling of e-return - Assessment - Types of assessment -Self assessment - Provisional assessment - Regular assessment - Best judgment assessment -Reassessment -lncome Tax Authorities- (Theory Only)

SUGGESTED READINGS:l) lncome Tax Law and Practice: V.P. Gaur & D.B- Narang, Kalyani Publishers.2) Direct Taxes Law & Practice: Dr. Vinod K. Singhania & Dr. Kapil Singhania, Taxmann3) Income Tax: B. Lal, Pearson Education.4) Income Tax: M.Jeevarathinam & C. Vijay Vishnu Kumar, SCITECH Publications.5) Taxation: R.G. Saha, Himalaya Publishing House Pvt. Ltd.6) Income Tax: Johar, McGrawHill Education.7) Taxation Law and Practice: Balachandran & Thothadri, PHI Learning

1

.Y



CHAIRMANStudies in Commerce

OsnranHyderabad


B.COM (coMPtrTERS) AUTONOMOUS

'@BriirvdiiBHAVAN'S VIVEKANANDA COLLEGE

OF SCIENCE, HUMANITIES & COMMERCE,SAINIKPURI,SECUNDERABAD.5OO94

- 500 007 (A,P,)

c{" 5

BHAVAN'S VIVE KANAN DA COLLEGEOF SCIEI{CE, HUttANTTIES & COI,Itt|ERCE,SAINIKPURI,SECUNDERABAIFS0094



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HUMAN RESOURCE MANAGEMENT

Paper: BCC654 Max Marks: 50

PPW:5 HrsObjective: to familiarize with the basics of Humon Resource Management.

UNIT- I: INTRODUCTIONHRM: Meaning - Concept - Evolution - Importance - Objectives and scope - Functions of HRM -Changing role of HR Manager - HRM Policies - HRM Vs Personnel Management - Recent trends inHR

UNIT-II: HR PLANNING & JOB ANALYSISIntroduction - Need for HR Planning - Process of HR Planning - HR Planning system - Responsibilityof HR Planning. Job Analysis - Concept and meaning - Process of Job analysis - Job Description -Job Specification - Uses of Job Analysis

UNIT-III: PROCUREMENT OF HUMAN RESOURCESIntroduction - Concept of Recruitment - Factors affecting Recruitment - Sources of Recruitment(Traditional and Modem) - Concept of Selection - Selection Process - Selection Techniques -Placement and Induction - Intemal Mobility.

UNIT-IV: HUMAN RESOURCE DEVELOPMENTTraining & Development: Introduction - Meaning of training - Importance of training - TrainingNeeds Identification - Types and Techniques of Training - Need and Importance of ManagementDevelopment - Training Evaluation.

UNIT-V: EMPLOYEE PERFORMANCE APPRAISALConcept and Need of employee review - Concept of Employee Appraisal - Types of AppraisalMethod - 360 Degree Appraisal - MBO Techniques - Problems of Performance Appraisal.

SUGGESTED READING:1. Essentials of Human Resource Management and Industrial Relations: P.Subba Rao, Himalaya.2. Human resource Management: Text & Cases: K.Aswathappa, MC Grawhill Foundation3. HRM with case study: Shashi K. Gupta, Rosy Joshi, Kalyani Publishers.4. Personal Management: C. B. Mamoria, Himalaya Publishing House.5. Human resource Management: S.S.Khanka, S. Chand6. Human resource Management: Seema Sanghil, Vikas Publications7. Fundamentals of Human Resource Management: Gary Dessler, Biju Varkkey, Pearson

8. Human Recourse Management: Robins P. Stephen, Prentice Hall of India.9. Personal Management: F. B. Flippo, MacGraw Hill, New Delhi.

VProfV nd Kuntar

Chairman, BOSDepartment of Commerce OU'

Hyderabad.

CHAIRTT'IANRoarcl of Studies il Cq1lltu

?Hyderabad 5Oo 007 (A P.)

ffi.Bri[vdiiBHAVAN'S VIVE KANAN DA COLLEG E

OF SCIENCE, HUMANITIES & COMMERCE,SAINIKPURI,SECUNDERABAD-sOOg4



E-COMMERCEPaper: BCC 655PPW: 5 (3T+2P) HrsObjective: to acquire conceptual and application knowledge of ecommerce.

Max. Marks: 100

UNIT-I: INTRODUCTION TO E-COMMERCE AND SECURITY CONTROLS:

E-Commerce: Meaning - Advantages & Limitations - E-Business: Traditional & ContemporaryModel, Impact of E-Commerce on Business Models - Classification of E-Commerce: B2B - BzC -C2B - CZC - BZE - Applications of Ecommerce- Internet Security Standards- Standard setting issuesand committees- ANSI, EDIFACT- WWW- W3c-TCP/IP Introduction-lP Addressing (ClassA,B,C,D) - Domain name systems

UNIT-II: FRAMEWORK OF E-COMMERCE:Framework of E-Commerce: Application Services - Interface Layers - Secure Messaging -Middleware Services and Network Infrastructure - Site Security - Firewalls & Network Security -

TCP/IP - HTTP - Secured HTTP - SMTP - SSL.Data Encryption: Cryptography - Encryption - Decryption - Public Key - Private Key - DigitalSignatures - Digital Certificates.

UNIT-III: CONSUMER ORIENTBD E-COMMERCE APPLICATIONS:Introduction - Mercantile Process Model: Consumers Perspective and Merchant's Perspective -

Electronic Payment Systems: Legal Issues & Digital Cunency - E-Cash & E-Cheque - ElectronicFund Transfer (EFT) - Advantages and Risks - Digital Token-Based E-Payment System - SmartCards- Secure Electronic payment protocols(STT,SEPP)

UNIT-IV: ELECTRONIC DATA INTERCHANGE:Introduction - EDI Standards - Types of EDI - EDI Applications in Business - Legal - Security and

Privacy issues if EDI - EDI and E-Commerce - EDI Software Implementation.

UNIT-V: E-MARKETING TECHNIQUES:Introduction - New Age of Information - Based Marketing - Influence on Marketing - Search Engines

& Directory Services - Charting the On-Line Marketing Process - Chain Letters - Applications of5P's (Product, Price, Place, Promotion, People) E-Advertisement - Virtual Reality & ConsumerExperience - Role of Digital Marketing.

Lab work: Using Microsoft Front Page Editor and HTML in Designing a Static Website

(project work).

!Prof V.Anand Kumar

Chairman, BOSDepartment of Commerce 0U,

Hyderabad.

C}IAIRMANBoard of Studies iir Ll':::::'":le

Ch rl)

Hyderabad' 5c0 007 (A.P,)

AJt*,

Cq



;

SUGGESTED READINGS:L Frontiers of Electronic Commerce: Ravi Kalakota, Andrew B Whinston, Pearson2. E-Commerce: An Indian Perspective: P.T. Joseph, S.J, PHI3. Electronic Commerce, Framework Technologies & Applications: Bharat Bhasker, McGraw Hill4. Introduction To E-Commerce: Jeffrey F Rayport, Bemard J. Jaworski: Tata McGraw Hill5. Electronic Commerce, A Managers'Guide: Ravi Kalakota, Andrew B Whinston6. E-Commerce & Computerized Accounting: Rajinder Singh, Er. Kaisar Rasheed, Kalyani7. E-Commerce & Mobile Commerce Technologies: Pandey, Saurabh Shukla, S. Chand8. E-Business 2.0, Roadmap For Success: Ravi Kalakota, Marcia Robinson, Pearson9. Electronic Commerce: Pete Loshin / John Vacca, Firewall Media10. E-Commerce, Strategy, Technologies And Applications : David Whiteley, Tata Mcgraw Hill1 1. Digital Commerce and lts Applications (Student's Handbook): K Goyal, Kalyani Publication



n}iirtHiiBHAVAN'S VIVEKANANDA COLLEGE

OF SCIENCE, HUMANITIES & COMMERCE,SAINIKPURI,SECUNDERABAD-5O094

I

,-'eBH[l]siii\iBHAVAN'S VIVEKANANDA COLLEGE

OF SCIENCE, HUMANITIES & COMMERCE,SAINIKPURI,SECUNDERAAAD.5OO94


B.COM (coNtPtrl'ERS) AUTONOMOUSWEB PROGRAMMING

Max. Marks: 100Paper: BCC656PPW:5(3T&2P)

Objective: to gain skills of usage of Web Technologies to design Web pages.UNIT-I: INTRODUCTION:Art of creating a web site -lntroduction- Webpage- Website- Markup language (HTML) -Formatting text - List- Tables- Images- Hyperlinks -Forms - Frames - Web design principles.

UNIT-II: AN OVER VIEW OF DYNAMIC WEB PAGESDynamic web page technologies- Introduction to Dynamic HTML - Cascading style sheets(CSS) - Basic syntax - Types of Style sheets (external, embedded, inline)-style classesDynamic placement of Text and Graphics with Div.

UNIT-IV: DHTML WITH EVENT HANDLERS:Creating multimedia effects with filters and Transactions-lntroduction to Events handling -Sources & Types of Events - Changing Text and Attributes- Dynamically changing style and

images -simple examples.

UNIT-III: JAVA SCRIPT:Introduction - Client side Java script - Core features - Data types and variables - Operators -conditional statements - Functions - Document object model - Event handling- Java scriptObjects properties and methods ( Array ,document, window).

UNIT-V: EXTENSIBLE MARKUP LANGUAGE (XML):Introduction - Creating XML Documents - XML DTD- XML style Sheet - Hyperlinks in XMLDocument Object Model - XML Query Language.

LAB WORK: CREATING A WEBSITE WITH DYNAMIC FUNCTIONALITY USING CLIENT-SIDE SCRIPTING.SUGGESTED READINGS:l. Internet & World Wide Web How to Program: Deitel & Deitel, Pearson.

2. Web programming: Chris Bates.

3. HTML & XML An lntroduction NIIT, PHI.4. HTML for the WWW with XHTML & CSS: Wlizabeth Castro, Pearson

5. Internet and Web Technologies: Raj Kamal, McGraw Hill.6. Web Technology: A Developer's Perspective: Gopalan & Sivaselvan, PHL7. The Complete Reference PHP: S. Holzner, McGraw Hill.8. Intemet Technology and Web Page Design: R.Singh&M.Sonia, Kalyani.9. Web Programming using PHP and MySQL: A.Babu, K.Meena & Sivakumar, HPH.

10. Web Technology and Design by Xavier, New Age Intemational Pub.

VProf V.An Kumar


Hyderabad.

CHAIRMANBoard of Studies in Con:ini:r:e

Cu v l'

Hyderabad' 50c 007 (A'P')

B.Com(Computers) Syllabus 2015-18.pdf - Bhavan's ...

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