B.

Com
COMPUTER APPLICATIONS

2019 – 2022
 DEPARTMENT OF COMMERCE

B.Com (COMPUTER APPLICATIONS)

VISION

To be a vibrant and innovative centre for education, to equip students with

knowledge and skills in the field of Commerce, inculcate values, identify hidden talents,
provide opportunities for students to realise their full potential and thus shaping them for
global employment, professional excellence, entrepreneurial business ventures and above
all a responsible citizen of India.

MISSION

 Improving the standard of the courses through effective curriculum and

innovative teaching methods.

 Developing the personality of the students in a holistic manner by combining the
skills and values.

 Providing state-of-the-art technology and facilities of global standards.

 Developing the students for Higher Education, Employability, Business Ventures
and Research Programmes.

PROGRAMME EDUCATIONAL OBJECTIVES

PEO 1 : Demonstrate ability to adapt to a rapidly changing environment by having

learned and applied new skills and new competencies.

PEO 2 : Acquire the spirit of compassion, kinship and commitment for National
Harmony.
PEO 3 : Progressively adopt and learn continuously through ICT modules.

PEO 4: Programme designed to provide accounting, finance, C++, Java, E-Banking and
Internet, Enterprise Resource Planning and computer based knowledge at par
with emerging trends in the area of Information Technology.
PEO 5: Programme facilitates to develop technical skills through various computer
practicals like Desktop Publishing, Excel and Tally, Visual Basic &.Net
Programming, Web Programming and Web Designing and knowledge
dissemination through Seminars, Guest lectures and Conferences which
provide exposure to meet the challenges in the competitive global scenario.
PROGRAMME OUTCOMES
PO 1 : Become knowledgeable in the field of Commerce with Computer Applications
and apply the conceptual, interpersonal and managerial skills for decision
making in business enterprise.
PO 2: Gain analytical skills in the areas of Accounting, Taxation, Finance,
E-Banking and Internet, and Enterprise Resource Planning.
PO 3: Understand and appreciate Professional Ethics, Community Living and Nation
Building Initiatives.
PO 4: Exhibit knowledge and technical skills for pursuing post-graduation in
Commerce and Computer Applications and other career oriented programs
like SAP, ERP, Data Mining and Data Warehousing.
PO 5: Build competency to manage business and leadership challenges.
PROGRAMME SPECIFIC OUTCOMES

PSO 1 : Apply the knowledge of Commerce with Computer Applications in the domain
of Information Technology.
PSO 2 : Solve the complex problems in the field of Commerce with Computer
Applications with an understanding of the societal, legal and cultural impact.

PSO 3 : Demonstrate the acquired theoretical knowledge in practical classes like C++,
Java Programming, Web Programming which facilitates to work in IT sector as
domain analyst, developers, software testers, content designers for e-learning
courses, animators, interactive designers and graphic designers.
PSO 4: Form a part of member in a team with right attitude.
 B.Com (COMPUTER APPLICATIONS)
SCHEME OF EXAMINATIONS
(For students admitted from the Academic Year 2018-2019 and onwards)

Exam Max. Marks

CODE Credit
SUBJECT Duration
NO. CA CE Total points
Lecture Hours / Week (Hrs)
First Semester
Part –I
18LAU01 Tamil /Hindi /French-I 3 25 75 100 3
Part –II
Communicative English - I
18EU01
Interpersonal Communication 3 25 75 100 3
Part –III
18COC01 Financial Accounting – I 3 25 75 100 5
18COC02 Computer Practical-I -Desktop Publishing 3 40 60 100 4
Interdisciplinary Course
18COC03
Mathematics (Allied – MA) 3 25 75 100 5
Practice Workshop – I* - - - - -
* Examination at the end of second semester
Second Semester
Part –I
18LAU02 Tamil/Hindi/French- II 3 25 75 100 3
Part –II
Communicative English – II
18EU02
Academic Communication 3 25 75 100 3
Part –III
18COC04 Financial Accounting – II 3 25 75 100 5
18COC05 Computer Practical – II -Excel and Tally 3 40 60 100 3
18COC06 Practice Workshop – I 3 40 60 100 2
Interdisciplinary Course
18COC07
Statistics (Allied – ST) 3 25 75 100 5
Part –IV
18AECU01 Ability Enhancement
Compulsory Course – I
- 100 - 100 2
Value Education
 Exam Max. Marks
Credit
CODE NO. SUBJECT Duration
CA CE Total points
(Hrs)
Third Semester
Part –III
18COC08 Cost Accounting 3 25 75 100 5
18COC09 Income Tax 3 25 75 100 5
18COC10 Management Information System - 100 - 100 3
18COC11 Fundamentals of C & C++ 3 25 75 100 2
18COC12 Computer Practical – III -C & C++ 3 40 60 100 1
Interdisciplinary course
18COC13 3 25 75 100 5
Business Economics [Allied - COM]
Practice Workshop – II ** - - - - -
Part –IV
Ability Enhancement Compulsory
18AECU02 Course – II - 100 - 100 2
Environmental Studies
** Examination at the end of fourth semester
Fourth Semester
Part –III
18COC14 Corporate Accounting – I 3 25 75 100 5
18COC15 Business Law 3 25 75 100 3
18COC16 Marketing 3 25 75 100 3
18COC17 Java Programming 3 25 75 100 2
Computer Practical –IV -Java
18COC18 Programming 3 40 60 100 1
18COC19 Practice Workshop –II 3 40 60 100 2
18COC20 Interdisciplinary course
Fundamentals of e-commerce and 3 25 75 100 5
M-commerce (Allied -COM)
Part –IV
Skill Enhancement Course- I
18SECU01
Information Security - 100 - 100 2
*** The Students have to undergo Internship for a period of 20 days during Fourth Semester Vacation.
 Exam Max. Marks
CODE NO. SUBJECT Duration Credit
CA CE Total
(Hrs) Points
Fifth Semester
Part III
18COC21 Corporate Accounting – II 3 25 75 100 5
18COC22 Business Communication - 100 - 100 3
Discipline Specific Elective Course - I
18COC23A E-Banking and Internet (or)
18COC23B Mobile Computing & its Application 3 25 75 100 4
18COC24 Visual Basic.Net Programming 3 25 75 100 3
Computer Practical – V -Visual Basic .Net
18COC25 Programming 3 40 60 100 3
18COC26 Internship *** - 40 60 100 2
Practice Workshop III **** - - - - -
Part IV
18GECEDC Generic Elective Course – EDC - 100 - 100 2
Skill Enhancement Course - II
18SECU02 1½ - 100 100 2
Online Test - [General Awareness]
****Examination at the end of sixth semester

Sixth Semester
Part III
18COC27 Management Accounting 3 25 75 100 5
Discipline Specific Elective Course - II
18COC28A Enterprise Resource Planning(or)
3 25 75 100 4
18COC28B E-Business Models & Practice
18COC29 Entrepreneurial Development 3 25 75 100 3
18COC30 Primary and Secondary Market 3 25 75 100 3
18COC31 Web Programming 3 25 75 100 2
18COC32 Computer Practical VI -Web Programming 3 40 60 100 1
18COC33 Practice Workshop –III 3 40 60 100 2
18COC34 Project Work - 40 60 100 3
 Part-V No. of Papers Semester No. Credit
NCCC-Non CGPA Credit Course
(a) NCC/NSS/Sports/Dept. Activity-Extension Activity - I to VI 2
NCCC- Non CGPA Credit Course
(b) Career Oriented Programme (Add-on Course) /
Women‟s Studies / Extra Paper / Certificate or Diploma - I to VI 2
course in Yoga for Youth Empowerment
NCCC- Non CGPA Credit Course
1 I to VI 4
(c) Any one on-line course –MOOC‟s subjects*
Typewriting/Office Management I toVI 3
Total Credits 147

Generic Elective Course

18GECCOC: MANAGEMENT INFORMATION SYSTEM
Course Code 18COC01
Title FINANCIAL ACCOUNTING-I
Class I B.Com (CA) Semester I
Course The Course aims to
Objectives  Build knowledge on the preparation of Final accounts of a sole trading concern.
 Identify and rectify the errors and to provide adequate knowledge to prepare Bank
Reconciliation Statement.
 Develop the knowledge to deal with Account Current, Average Due Date and Bills
of Exchange.
 Familiarize the accounting treatment related to Consignment and Joint Venture.
 Impart knowledge on Depreciation and Royalty accounts.
SYLLABUS
No. of
UNIT Content Hours
I Introduction and Final Accounts
Final Accounts of Sole Trading Concern – Trading and Profit and Loss Account –
Balance Sheet - Opening and Closing Entries – Adjustment Entries. 14
II Rectification of Errors and Bank Reconciliation Statement
Rectification of Errors – Types of Errors – Suspense Account – Bank Reconciliation
Statement – Meaning – Need – Preparation of Bank Reconciliation Statement. 14
III Account Current , Average Due Date and Bill of Exchange
Account Current – Average Due Date – Bill of Exchange –Accounting Entries in
the Books of Drawer and Acceptor - Renewal and Retiring of a Bill –
Accommodation Bill. 14
IV Accounting for Consignment and Joint ventures
Accounting for Consignments – Stock Valuation – Normal and Abnormal Losses –
Joint Venture Accounts -Own Books – Separate Set of Books – Memorandum Joint
Venture. 15
V Depreciation and Royalty Accounts
Depreciation – Methods of Depreciation (Theory) – Straight Line Method –
Diminishing Balance Method – Sinking Fund Method – Annuity Method – Insurance
Policy Method – Change in Method of Depreciation Account – Provision for
Depreciation Account – Royalty Accounts (Including Sub Lease) 15
Distribution of Marks : 80% Problems and 20% Theory
References Text Book
1. Jain S.P. and Narang K.L, “Advanced Accountancy” 12th Ed., Volume I , Kalyani
Publishers, New Delhi, 2014
Reference Books
1. Gupta R.L.and Radhasamy, “Advanced Accountancy”, 5th Ed., Sultan Chand and Sons
,New Delhi, 2012.
2. Iyengar S.P, “Advanced Accountancy” 2nd Ed., Sultan Chand and Sons, New Delhi.
Course On completion of the course, students will be able to
Outcomes CO1: Prepare Final accounts of a Sole trading concern.
CO2: Identify the errors to rectify them and also reconcile bank and cash statements.
CO3: Apply the various techniques while preparing Account Current, Average Due Date and
to prepare accounts for Bills of Exchange.
CO4: Compile the accounting information for Consignment and Joint venture transactions.
CO5: Prepare Royalty Account and Depreciation Account.
Course Code 18COC02
Title COMPUETR PRACTICAL - I DESKTOP PUBLISHING
Class I B.Com (CA) Semester I

Course The Course aims to

Objectives  Classify the different desktop publishing packages using standard criteria.
 Apply various tools in designing process.
 Make use of animation effects in flash.
 Demonstrate the use of common pagemaker shortcut keyboard commands
Exercises
COREL DRAW
1. Create a corel draw document using version shapes and spiral shapes.
2. Using CD tool design a logo for coffee shop.
3. Write a text in different paths.
4. Create an artistic text, apply and adjust the setting.
5. Create two pictures one another based on mirror function 4. Fill the color
existing image
PHOTOSHOP
6. Create a visiting card.
7. Prepare a cover page for your subject book using brush, layers and eraser tool.
8. Create image and use color, lasso, paste into, move, zoom and transform tool.
9. Convert black & white photo into a color photo.
10. Crop the image using Photoshop
11. Draw the ellipse and insert a picture in inside
FLASH
12. Create an animation to indicate a ball bouncing on steps..
13. Create mask and shape effects.
14. Create an animation for growing moon.
15. Conversion of Shapes.
16. Create cartoon drawing with flash.
PAGEMAKER
17. Create a PageMaker document and correct the grammatical mistakes using
spell-check function.
18. Formatting a page make document.
19. Create a PageMaker document for inserting images.
20. Create booklet brochure.
Course On completion of the course, students will be able to
Outcomes CO1: Evaluate different desktop publishing packages using standard criteria.
CO2: Manage graphic elements.
CO3: Create computer software curriculums of art design and art effects obtainable.
CO4: Development and design various types of technical and non-technical
publications, reports, diagrams, broachers, conference materials, posters and
presentations.
Course Code 18COC03
& Title MATHEMATICS
Class I B.Com CA Semester I
Course The Course aims
Objectives  to introduce the concept of Simple and compound interest, Discounting
on bills,
 to introduce the concept of Matrix,
 to introduce the concept of differentiation and its application in
business,
to introduce the concept of Integration and its application in business,
 to introduce the concept of linear programming problem.

SYLLABUS

UNIT Content No. of

Hours
I Mathematics of Finance: Simple and Compound Interest - Effective
Rate and Nominal rate of Interest – Depreciation – Annuities – Present
16
Value – Sinking fund – True Discount – Banker‟s Discount – Banker‟s
Gain.
II Matrices : Basic Concepts – Addition and Multiplication of Matrices –
Inverse of a Matrix – Solution of Simultaneous Equations (Cramer‟s 14
Rule and Matrix Inverse Method) – Input - Output Analysis..
III Differentiation: Simple Differentiation of Algebraic Function –
Exponential Function – Logarithmic Function – Certain Rules of
Differentiation – Multiplication –Quotient Rule – Function of a
15
Function Rule – Logarithmic Differentiation – Implicit Functions –
Successive Differentiation – Use of the Derivative – Elasticities –
Maxima and Minima.
IV Integration: Elementary Integral Calculus – Determining Indefinite and
Definite Integrals of Simple Functions – Integration by Parts – Uses in 13
Economics.
V Linear Programming Problem – Formation – Solution by Graphical
14
Method – Solution by Simplex Method (Slack Variable Method Only).
References Text Book:
PA.Navaneetham, “Business Mathematics and Statistics, Jai Publishers,
May 2016.
Reference Books:
P R Vittal, “Business Mathematics and Statistics”, Jai Publishers,2016.
Course On completion of the course, students should be able to
Outcomes CO1: understand the Simple interest and Compound interest concepts,
CO2: understand the applications of Matrix concepts,
CO3: understand the applications of differentiation in business,
CO4: understand the uses in Economics,
CO5: understand the concept of linear programming problem.
Course Code 18COC04
Title FINANCIAL ACCOUNTING - II
Class I B.Com (CA) Semester II

Course The Course aims to

Objectives  Familiarize the students the accounting treatment applicable to Branches and
Departmental Accounts.
 Impart knowledge on accounting treatment related to Hire Purchase transactions.
 Develop knowledge to deal with Admission, Retirement of partners in a partnership
concern.
 Expose the students the process of payment in the event of Death of Partners and
accounting entries related to sale of partnership firm to a company.
 Build knowledge on the process of dissolution and its accounting treatment in the
partnership business.
No. of
UNIT Content Hours
Branch Accounts and Departmental Accounts
Branch not keeping full System of Accounting - Debtors System - Stock and
Debtors System - Branches keeping full System of Accounting (excluding
I Foreign Branches) – Departmental accounts 14
Accounting for Hire Purchase System and Installment System
Entries in the books of Hire Purchaser and Hire Vendor-Default And
II Repossession- Hire Purchase Trading Account – Installment System 14
Admission and Retirement of Partners
Admission of a Partner – Calculation of New Profit Sharing Ratio and Sacrificing
Ratio – Revaluation of Assets and Liabilities – Treatment of Goodwill -
Adjustment of Capital. Retirement - Calculation of New Profit Sharing Ratio and
Gaining Ratio-Revaluation of Assets and Liabilities Treatment of Goodwill -
Settlement of Dues in Case of Retirement of Partners - Admission cum Retirement
III of Partners. 14
Death of Partners and Sale of Partnership Firms
Death of Partners – Mode of payment – Ascertainment of Deceased Partner Share
IV of profits – Joint Life Policy – Sale of Partnership Firm to a Company. 15
Dissolution
Dissolution – Simple Dissolution – Insolvency of one or more Partners – Decision
in Garner Vs Murray - Insolvency of all Partners – Piecemeal Distribution –
V Proportionate Capital Method – Maximum Loss Method 15
Distribution of Marks : 80% Problems and 20% Theory
References Text Book
1. Jain S.P. and Narang K.L, “Advanced Accountancy” 12th Ed., Volume I , Kalyani
Publishers, New Delhi, 2014
Reference Books
1.Gupta R.L.and Radhasamy,“Advanced Accountancy”, 5th Ed., Sultan Chand and
Sons ,New Delhi, 2012
2.Iyengar S.P, “Advanced Accountancy” 6th Ed., Sultan Chand and Sons, New Delhi.
Course On completion of the course, students will be able to
Outcomes CO 1: Prepare accounts for branches and departmental accounts.
CO 2: Apply the knowledge of accounting in business for Hire purchase
business.
CO 3: Calculate the share of partners at the time of Admission and Retirement.
CO 4: Find out the deceased partner‟s share on death and prepare accounts
while converting a firm into a company.
CO 5: Prepare accounts on dissolution of a partnership firm.
Course Code 18COC05
Title COMPUTER PRACTICAL – II - EXCEL & TALLY
Class I B.Com (CA) Semester II

Course The Course aims to

Objectives  Build knowledge on ICT enabled accounting and business terminologies.
 Demonstrate Tally accounting software from the business perspective.
 Develop formulas to simplify calculations
 Create future excel spreadsheets with ease and comfort.
 Employ scenario manager to conduct sensitivity analysis and solve the business
problems.
 Apply quantitative method for business decision making
Exercises
1.DEPRECIATION
1.a. Calculate Depreciation using Straight Line and Written down Value Method
Cost of an Asset ₹5,00,000
Estimated life of an Asset 7 years
Rate of Depreciation 10%
1.b. Calculate Rate of Depreciation and value of depreciation using Straight Line and Written Down
Value Method from following information:
Cost of a Machinery ₹10,00,000.
Scrap value of Machinery ₹10,000
Estimated Life of Machinery 10 yea₹
2. STOCK VALUATION
2.a.Calculate value of stock using simple and weighted average method from the following data:
Date Particulars Units Unit Cost
Jan 1 Purchase 300 3.00
Jan 5 Purchase 600 4.00
Jan 10 Issue 500 -
Jan 12 Purchase 700 4.00
Jan 15 Issue 800 -
Jan 20 Purchase 300 5.00
Jan 30 Issue 100 -

3. IF FUNCTION and SCENARIO CHANGE

3.a. Prepare a Flexible Budget and use IF condition to find variation in cost from the following information.
The cost of an article at a capacity level of 8000 units is given under. For a valuation of 2% in capacity
above and below this level the individual items vary as indicated below
Particulars ₹
Material Cost 30,000 80% Varying
Labour Cost 20,000 100% Varying
Power 2,250 100% Varying
Repairs And Maintenance 2,000 70% Varying
Stores 2,000 100% Varying
Inspection 1,000 30% Varying
Depreciation 15,000 100% Varying
Administration Overheads 7,000 15% Varying
Selling Overheads 6,000 20% Varying
Cost Per Unit Is ₹12.55
3.b. Calculate incentive using IF condition from the following sales representative data. Standard
output = 500 Units, Selling Price = ₹100 per unit

Name Quantity Range

Anu 300 < 60% = 0%
Ram 500 60% -75%=5%
John 600 76%-90%=7.5%
Harish 1000 91%-100%=10%
Yogesh 750 >100%=20%

3.c.Scenario Change - The following is the Total cost for direct wages being 20,000.Calculate the total
under the following circumstances.

If the direct wages is (1) 24,000 (2) 28,000 (3) 32,000. Prepare the Scenario Summary:

Particulars
Direct Material 1,00,000
Direct Wages 20,000
Prime cost 1,20,000
Add: Factory Expenses- 20% of Direct wages 4,000
Factory cost 1,24,000
Add: Distribution expenses 5% of Direct wages 1,000
Total cost 1,25,000

4. FINANCIAL DATA ANALYSIS. 4.a.

Present Value
(i) Calculate Present Value of Rs 10,000 to be received after 5 years from how assuming 6% time preference
of money.
(ii) Mr. A has to receive ₹5, 000 per year for 6 yea₹ Calculate the Present Value of the annuity that he can
earn interest.
4.b. Future Value
(i) Calculate the Future Value of Rs 20,000 invested how far a period of 5 years at a time preferred rate of
8%
(ii) Mr.X deposits ₹5,000 at the end of every year of 5 years and the deposit earns a Compound Interest @
8% . Determine how much money he will have at the end of 5 yea₹
4.c. Calculate EMI from the following information
Housing Loan Amount ₹30,00,000 Down payment
₹4,00,000
Interest 7.5%
Maturity Period 20 yea₹
4.d. Bond Valuation
Government of India is planning to issue a deep discount (Zero Coupon) bond with the face value of ₹
25000 at the end of 10 yea₹ The planned yield for the investors is 12%. What would be the issue price of the
deep discount bond? If the proposed issue price of the bond is ₹ 7,500 what yield would it offer to the
subscribers of the bond if redemption of the bond?
5. BIG DATA ANALYTICS
5.a. Use Vloop up and Count if functions.
Employee Id Employee Name Level
S0320 Raju ?
S0620 Kavi ?
S0714 Charu ?
S0512 Latha ?
S0300 Lekha ?
 Employee Id Employee Name Monthly Sales Level
S0121 Anu 20,000 C
S0200 Abi 10,000 A
S0320 Raju 40,000 B
S0440 Kavi 30,000 B
S0620 Kavi 25,000 B
S0714 Charu 35,000 B
S0300 Lekha 60,000 A
S0521 Latha 50,000 A
S0611 Abi 45,000 A
S0800 Ram 30,000 B
5.b. Use Hloopup function

EMP NO=> A B C D E F G H I J

BASIC 5000 4750 4500 4250 4000 3750 3500 3250 3000 2750

HRA 3000 2850 2700 2550 2400 2250 2100 1950 1800 1650

CONVEYANCE 2000 1900 1800 1700 1600 1500 1400 1300 1200 1100

TOTAL
SALARY 10000 9500 9000 8500 8000 7500 7000 6500 6000 5500

TOTAL
EMP NO=> SALARY

A ?

B ?

H ?

J ?

E ?

TALLY

6. By using Tally - Create Voucher & ledger with adjustments (Using F11 and F12 keys) Surendra
commenced business on 1st March, 2018. His transactions for the month are given below.
Mar 1st Started business with 80,000
: out of which paid into bank 20,000

5th : Bought goods of Ram Chand 12,000

5th : Bought goods from Ramesh & Co. 10,000

7th : Sold goods to Rajesh 8,000

7th : Sold goods to Mahesh Chand 10,000

 10th : Received cheque from Rajesh 6,800
discount allowed 200

12th : Paid into Central Bank of India 8,000

14th : Paid to Ramesh & Co. 9,000

discount received 200

17th : Sold goods to Jagdish 7,200

17th : Sold goods to Rajesh 2,600

17th : Sold goods to Mahesh Chand 6,500

st
21 : Payment received by cheque from Jagdish 5,200
25th : Paid to Ram Chand by cheque 6,800
discount 200
26th : Received cheque from Jagadish Chand
in full settlement of his account 1,800
th
27 : Mahesh Chand returned goods
not up to the sample 2,000
th
28 : Bought goods for cash 15,000
st
31 : Paid wages by cheque 1,000
31st : Paid office expenses in cash 5,000
st
31 : Paid salaries for the month 12,500

7. Prepare Trial Balance, Profit & Loss A/C and Balance Sheet (With minimum of any 5 adjustments)
from the following Trial Balance of Mr.X.
Debit Balance ₹ Credit Balance ₹
Land and Buildings 50000 Returns 2500
Purchase 110000 Discounts 1200
Stock 40000 Sales 205000
Returns 1500 Capital 115000
Wages 10000 Loan 15000
Salaries 9000 Commission 1500
Office Expenses 2400 Creditors 25000
Carriage 3200 Bills Payable 2350
Discounts 750
Bad Debts 1200
Insurance 1500
Machinery 50000
Furniture 10000
Bills Receivable 20000
Sundry Debtors 40000
Cash 6000
Office Equipment 12000
Total 367500 Total 367500

The following adjustments are to be made:

i. Closing stock ₹ 60,000
ii. Outstanding wages ₹ 2,000 and Rent ₹ 3,000
iii. Depreciate land and buildings at 5%, Machinery at 10%, office equipment and furniture by 10%
 iv. Provide Reserve at 2 % on debtors
v. Insurance prepaid ₹ 200
vi. Calculate interest on capital at 5%.
8. Bank reconciliation statement: Bank data entry, list of reconciled entries.

2016 April 1 Capital amount deposited into bank ₹6,00,000

April 3 Purchased Office Furniture for cash ₹15,000
April 6 Purchased Computer by Cheque ₹18,000
April 9 Rent Paid by Cheque ₹6,000

April 12Interest Received by Cheque ₹9,000

April 15Electricity Charges paid through bank account ₹8000
April 16Commission Paid by Cheque ₹6,000

9. Calculation of interest: Interest receivable, Interest payable –Ledger –Groups.

Mr.Sanjay sold following items to M/s EssBee systems & Solutions on credit for 45 days.
Interest charged is at 15% per annum if payment is not made within the credit period.
Item Quantity Rate Value
Hp Laptop 3 25000 75000
Laser Printer 2 10000 20000
10. Create Taxation Ledgers in Tally, Create Stock items in Tally, Create GST Sundry Debtors Creditors
Ledger in Tally and Create GST Purchase and Sales Entries for the following transactions.
1. Purchase from Raj Infotech-Local Dealer, 5 CDs of Antivirus Software @ ₹ 800 each, with Input
GST rate @ 18%. i.e. ₹. 720
2. Purchase from Microtek India Ltd.-Local Dealer , 10 Monitors @ ₹ 4000 each, with Input GST @
28% i.e. ₹11,200
3. Purchase 2 „Hp-Laptop‟ @ ₹ 45,000 with Input IGST @ 18% i.e. ₹ 16,200 And 2 Mi-Note 4
Mobiles @ ₹ 10,000 each with Input IGST 12% i.e. ₹2,400

4. Sale of 5 Antivirus Software CDs @ ₹1500 to Rajib Roy & Sons with output GST 18% i.e. ₹ 1350
5. Sale of 10 Monitors @ ₹4500 , to H. Goenka Traders with Output GST @ 28% i.e. ₹ 12600
6. Sale of 2 „Hp-Laptop‟ @ Rs 50,000 with Output GST @ 18% i.e. ₹18,000
7. 2 Mi-Note 4 Mobiles Outside State @ ₹ 15,000 each with Output IGST 12% i.e. ₹ 3600

Course On completion of the course, students will be able to

outcomes CO1: Understand the features of Tally accounting software from the business
perspective
CO2: Develop formulas to simplify calculations
CO3: Create future excel spreadsheets with ease and comfort.
CO4: Employ scenario manager to conduct sensitivity analysis and solve the
Business problems.
CO5: Apply quantitative method for business decision making.
Course Code 18COC06
Title PRACTICE WORKSHOP-I
Class I B.Com (CA) Semester I & II
Course The Course aims to
Objectives  Familiarize the KYC norms for opening savings account in a bank
 Provide practical knowledge on operating procedures, e-banking procedures
and preparation of feasibility report to obtain bank loan
 Expose the students the procedure for availing educational loan
 Build knowledge on SSI registration, PAN card and partnership deed
 Impart Knowledge on organization structure of a public limited company

Exercises have been developed based on the theoretical subjects taught in the class and practice is
given in the Practice Workshop classes .Examination is conducted for three hours at the end of the
second semester and marks are awarded.

Course On completion of the course, students will be able to

Outcomes CO 1: Apply the operating procedures for banking transactions
CO 2: Analyze and prepare feasibility report to obtain bank loan
CO 3: Identify and apply the knowledge for availing educational loan
CO 4: Apply to Register for SSI units, PAN card and prepare partnership deed
CO5: Prepare organization chart for a public limited company
Course Code 18COC07
Title STATISTICS
Class I B.Com (CA) Semester II
Course The course aims to
Objectives  Understand the basic concepts of Statistics in relation to business
environment.
 Provide the methodology and scope of various modes of presentation
of data.
 Compute measures of location of variation and its relative measures.
 Understand the relationships between the variables using Correlation
and Regression.
 Highlight the important logic and methodology for calculation of
various index numbers.

SYLLABUS

UNIT CONTENT No. of

Hours
I Statistics - Origin, Meaning, Characteristics, Functions, Uses and 12
Limitations of Statistics - Statistical Investigation - Questionnaire: Meaning
– Preparation of Questionnaire – Data Collection - Primary and Secondary
Data – Merits and Demerits.
II Classification and Tabulation of data- Meaning - Formation of Frequency 12
tables – Grouped and Ungrouped data. Diagrammatic representation of
Statistical Data - Types of Diagrams – simple , multiple and percentage bar
diagram and pie chart - Graphical representation - Histogram – Frequency
polygon - Frequency curve – Ogives – Simple Problems.
III Measures of Central Tendency -Mean, Median and Mode – Merits and 12
Demerits - Measures of Dispersion: Range, QD, SD and coefficient of
variation– Merits and Demerits - Simple Problems.
IV Measures of Skewness - Karl Pearson‟s co-efficient of skewness and 12
Bowley‟s co-efficient of skewness. Correlation- Scatter diagram method -
Karl Pearson‟s co-efficient of correlations and Spearman‟s Rank co-efficient
of correlations - Simple Problems. Regression: Definition – Uses -
regression lines- regression equations- properties (statement only)- Simple
Problems.
V Index Numbers - Meaning – Characteristics and Uses - Laspeyre‟s, 12
Paasche‟s, and Fisher‟s ideal index numbers - Fixed base index number -
Chain base index number - Cost of living index numbers - Method of
constructions of index numbers - Simple Problems.

Note: 60% Problems and 40% Theory

References Text Books:
1. Business Mathematics and Statistics, Navnitham P.A., Jai Publishers, 2012.
2. Business Statistics , J.K. Sharma, Vikas Publishing House Pvt Ltd, 4th Edition,
2014.
3. Business Mathematics and Statistics, P.R.Vittal, Margham Publications; 6
edition 2012.
Reference Books:
1. Business Statistics – P.N . Jani, PHI learning Pvt Ltd, 2014.
2. Fundamental of Business Statistics – J.K. Sharma, Dorling Kindersley Pvt Ltd,
2010.

Course On completion of the course, students should be able to

Outcomes  Understand the use of Statistics and business
 Visualized, interpret and summarized data .
 Use graphical representation and descriptive Statistics for business
application
 Study relationship between variables using Correlation and regression.
 Construct and interpret index numbers.
Course Code 18COU08/18COC08/18COE08/18AFU08/18CRM08/18BPU08/18FTU08/
18FSU08/18CBI08
Title COST ACCOUNTING
Class II B.Com (CA) Semester III
Course The course aims to
Objectives  Develop knowledge on Costing Concepts.
 Provide knowledge for Controlling Material Cost in a Manufacturing Sector.
 Build knowledge on Labour Cost and Overheads.
 Impart knowledge about different Methods of Costing for various Industries.
 Gain an understanding about Process Costing and Reconciliation Statement.
SYLLABUS

No. of
UNIT Content
Hours
Introduction
Cost Accounting – Meaning, Scope and Objectives – Cost Concepts and Classifications – Cost
I unit – Cost Centre – Financial Accounting and Cost Accounting – Advantages – Limitations – 12
Methods of Costing – Elements of Cost – Collection of Cost – Classification of Cost as per CAS -
1 - Cost Statement – Tenders and Quotations.
Material Control
Material Control – Meaning – Need - Techniques of Material Control – Purchase and Inventory
II 15
Control of Material – Methods of Valuing Material Issues – FIFO – LIFO - Simple Average –
Weighted Average – Standard Price – Introduction to CAS-6.
Accounting for Labour Cost and Over heads
Labour – Computation of Labour Cost – Accounting for Overtime – Idle Time and Labour
III Turnover – Good Wage System – Methods of Remuneration - Time Rate – Piece Rate- Incentive 15
Schemes – Introduction to CAS-7. Overheads Allocation – Apportionment and Absorption –
Machine Hour Rate - Introduction to CAS-3.
Methods of Costing, Cost Reports and Cost Audit
IV 15
Operating Costing – Unit Costing – Job and Contract Costing – Cost Reports, Cost Audit.
Process Costing and Reconciliation of Cost & Financial Accounts.
V Process Costing – Normal Loss – Abnormal Loss – Abnormal Gain - Inter Process Profit – 15
Accounting of By Products and Joint Products – Reconciliation of Cost and Financial Accounts.
Distribution of Marks:80% Problems and 20% Theory
References Text Book
1. Jain .S.P. and Narang .K.L, “Cost Accounting” 25th Ed., Kalyani Publishers, New Delhi, 2016.
Reference Books
1. Pillai R.S.N. and Bagavathi V, “Cost Accounting”, Sultan Chand & Sons, New Delhi, 2016.
2. Iyengar S.P., “Cost Accounting”, Sultan Chand & Sons, New Delhi.
3. Maheswari.S.N. Suneel K. Maheswari CA Sharad K. Maheswari, “Accounting for Management”,
3rd Ed., Vikas Publication, New Delhi, 2014.
Course On completion of the course, students will be able to
Outcomes CO1: Apply the Costing Concepts.
CO2: Identify Appropriate Methods to control the Material Wastage.
CO3: Apply Suitable Methods for calculating the wages for labourers.
CO4: Prepare Cost Report.
CO5: Apply knowledge for preparing Reconciliation Statement.
Course Code 18COU09/18COC09/18COE09/18AFU09/18CRM09/18FTU09/18FSU09/
18CBI09
Title INCOME TAX
Class II B.Com (CA) Semester III
Course The Course aims to
Objectives  Build knowledge on basic concepts of Income Tax.
 Provide knowledge for calculating Income from salary and House property.
 Familiarize the Tax Provisions for Business Income and Capital Gains.
 Impart knowledge for computing Income from Other Sources and Gross Total Income.
 Comprehend the system of Tax Administration in India.
SYLLABUS
No. of
UNIT Content
Hours
Introduction to Income Tax
Income Tax Act 1961 – Definitions - Agricultural Income, Assessee, Person, Income, Gross
I Total Income, Assessment Year, Previous year - Capital and Revenue – Capital and Revenue 12
Receipts, Capital and Revenue Expenses- Basis of charge – Resident - Ordinary Resident, Not
Ordinarily Resident - Non Resident - Incidence of Taxation – Exempted Incomes.
Salary and House Property
Different Heads of Income – Salaries – Allowances, Perquisites, Profit in lieu of Salary -
II 15
Income from House Property – Annual Value, Determination of Annual Value in Different
Situations, Deduction u/s 24.
Business Income and Capital Gain
Profit and Gains of Business or Profession – Admissible Deductions, Deduction u/s 36, General
III 15
Deductions, Expenses Expressly Disallowed - Depreciation – Capital gains – Short Term
Capital Gains, Long term Capital gains - Exempted Capital gains - Tax on Capital Gains.
Income from Other Sources and Gross Total Income
IV Income from Other Sources – Income u/s 56(1), Income u/s 56(2), Expenses u/s 57 - Set off 15
and Carry Forward Losses – Aggregation of Income – Deductions under Section 80.
Tax Administration
Income Tax Authorities – CBDT – Powers – Assessing Officer – Powers -Provisions Relating
V 15
to Search and Seizure, Procedure for Self Assessment - Best Judgment Assessment –
Centralized Processing Centre.
Distribution of Marks: 60% Problem and 40% Theory

References Text Book

1. Gaur.V.P and Narang D.B, “Income Tax Law and Practice”, Current Edition., Kalyani Publishers,
New Delhi.
Reference Books
1. Dinkar Pagare, “Law and Practice of Income Tax”, Current Edition., Sultan Chand & Sons, New
Delhi
2. Dr.Mehrotra H.C, “Income Tax Law and Accounts”, Current Edition., Sahitya Bhawan
Publications, Agra.
Course On Completion of the Course, Students will be able to
Outcomes CO1: Apply the concepts for determining the Residential Status of an Assessee.
CO2: Calculate Income from Salary and House property.
CO3: Compute Income from Business and Capital Gains.
CO4: Compute the Gross Total Income of an Assessee.
CO5: Know the Procedures for Assessment.
Course Code 18COC10
Title MANAGEMENT INFORMATION SYSTEM
Class II B.Com (CA) Semester III
Course Objectives The Course aims to
 Impart knowledge on Management Information Systems and its application in organizations.
 Expose the students with various Information Systems and its Concepts.
 Focus on developing an effective Data Base Management System and Decision Support System.
 Identify and Evaluate various tools and design of Management Information Systems.
 Inculcate the business initiatives driven technology choices and decisions to protect the IS.
SYLLABUS
No. of
UNIT Content
Hours
Introduction
I Management Information System (MIS) – Definition – Importance – Concepts of MIS – 08
Nature and Scope of MIS – Structure of MIS – Classification of MIS.
Information and System Concept
Information – Definition – Types of Information – Dimensions of Information – System –
II Definition – Kinds of Systems – Elements of Systems – Tele Communication and Net Works 10
– Types of Signals – Communication Channels and its Characteristic – Communication Net
Works.
Data Base Management System
Introduction – Data Base Hierarchy – Data Base Structure – Data Base Management System
– Types of Data Base Structure or Data Models.
III
Decision Making and Decision Support System (DSS) – Decision Making – Simon‟s Model 11
of Decision Making – Decision Making and MIS – Need for DSS – A Frame Work –
Characteristic and Capabilities of DSS.
Development of MIS
System Development Stage – System Development Approaches – System Analysis –
IV Introduction – Requirement Determination – Strategies for Requirement Determination – 10
System Analysis Tools – System Design – Design Objectives – Conceptual Designs – Design
Methods – Detailed System Designs.
Management of Information Resources
V Implementation Process – Hardware and Software Selection – System Maintenance – 9
Evaluation of MIS – IS Security – Protecting Information Systems – IS Controls.
References Text Book
1. L.M.Prasad & Usha Prasad, “Management Information Systems”, 2nd Edition, Sultan Chand &
Sons, New Delhi, Reprint 2011.
Reference Books
1. P.Rizwan Ahmed, “Management Information System”, Margham Publications, New Delhi,
Reprint 2018.
2.Dr. S.P. Rajagopalan, “Management Information System”, Margham Publications, Chennai,
Reprint 2016.
3. Gerald V.Post David L.Anderson, “Management Information System – Solving Business Problems
with Information Technology “, McGraw – Hill Education (India), New Delhi, 2012.
4.James.A, O‟Brain, George.M.Marakas, Ramesh Behi. “Management Information Systems”,
McGraw – Hill Education (India), New Delhi, 2017.
Course On completion of the course, students will be able to
Outcomes CO1: Understand the Management Information Systems in detail.
CO2: Analyze and Synthesize various kinds of Information Systems.
CO3: Demonstrate an Understanding of Data Base Management System, Data
Structure and Models.
CO4: Explore in detail on Activities in System Development Approaches.
CO5: Identify various methods to Protect the Information.
Course Code 18COE11/18COC11
Title FUNDAMENTALS OF C & C++
Class II B.Com E.Com / B.Com (CA) Semester III
Course The course aims to
Objectives  Understand problem solving using C programming.
 Describe Control structures functions and arrays in C.
 Understand the concepts of structures and pointers in C
 Demonstrate Object Oriented Programming Paradigm in C++.
 List the various concepts of inheritance and polymorphism.
SYLLABUS
No. of
Unit Content
Hours
Introduction to C Language
Introduction - Basic Structure of C Program - Programming Style - Executing C
I 8
Program - Preprocessor - Keywords and Identifiers - Constants - Variables -
Data Types - Operators and Expressions.
Control Structures, Functions and Arrays
Basic Input-Output - Control Structures - If, If…Else, Switch, Break, For,
II 8
While, Continue, Go To, Do-While - Functions - Function Parameters - Passing
by Value - Return Values - Recursion - Arrays and Strings.
Structures and Pointers
Pointers - Address Operator - Pointer Variable - Void Pointer - String Library
III 8
Functions - Structures and Unions - Initialization - Dot Operator - Difference
between Structure and Union.
Introduction to C++
Object Oriented Programming (OOP) - Basic concepts of OOP - Benefits and
IV 6
Applications of OOP - C++ Tokens, Expressions - Class - Object - Public -
Private - Member Functions - Constructors - Destructors - Overloading.
Inheritance and Polymorphism
Inheritance - Single - Multi – Multiple - Hierarchical - Hybrid - Virtual Base
V 6
Class - Abstract Class - Virtual Functions and Polymorphism - Pure Virtual
Functions.
References Text Book
1. E. Balagurusamy, “Object Oriented Programming with C++”, 5 th edition,
Tata McGraw Hill, New Delhi, 2011.
Reference Books
1. Herbert Schildt, “C++ from Ground up”, 3rd edition,Tata McGraw Hill, New Delhi,
2003.
2. Venugopal.K.R and Prasad.S.R.,“Mastering C”, 2nd edition,Tata McGraw Hill, New
Delhi, 2007.
3. Reema Thareja,”Programming in C”, 2nd Edition, Oxford Publications, UK, 2014.
4. Satish Jain, Shashi Singh, “Guide to C++ Programming”, BPB Publications, New
Delhi, 2014.

Course On completion of the course, students will be able to

Outcomes CO1: Explore the basic Structure of C-Programming, variable declaration and usage of
variables.
CO2: Evaluate the principles of control structures and arrays.
CO3: Build programs using Structure, Union and Pointers.
CO4: Generate code using concepts of Object-Oriented Programming in C++.
CO5: Apply the knowledge of Polymorphism and Inheritance.
Course Code 18COE12/18COC12
Title COMPUTER PRACTICAL III - C&C++
Class II B.Com E.Com / B.Com (CA) Semester III
Course The course aims to
Objectives  Describe problem solving techniques using programming language C.
 List the various concepts using Conditional Statements, Looping Statements, Arrays
and Pointers.
 Demonstrate the basic concepts of Object oriented Programming
 Define Constructors and destructors in C++.

Exercises
1. Write a program to find Simple Interest & Compound Interest.
2. Write a program to find Factorial of a given number.
3. Write a program to find a given number is Prime or not.
4. Write a program to display the Fibonacci Series.
5. Write a program to find a given number is Armstrong number.
6. Write a program to find biggest & smallest of a given number.
7. Write a program to arrange a given set of numbers in ascending order & descending order.
8. Write a program to implement Classes and Objects.
9. Write a program to implement Constructors & Destructors.
10. Write a program to implement Inheritance.

Course On completion of the course, students will be able to

Outcomes CO1: Develop the ability to analyze a problem and develop an algorithm to solve it.
CO2: Write programs using Control structures.
CO3: Create programs using classes and objects.
CO4: Use the basic object-oriented design principles in computer problem solving.
 Course Code 18COC13/18COE13/18AFU12/18CRM12/18FSU12/18FTU12/18BPU12/18CBI12
Title BUSINESS ECONOMICS
Class II B.Com (CA) Semester III
Course The Course aims to
Objectives  Analyse the role of Economics in Business Applications.
 Understand the impact of changes in Demand due to changes in Price and Income.
 Understand and apply the Production and Supply Analysis to relevant Business conditions.
 Apply the concepts of Cost, Revenue and Output Relationship in Business.
 Create Awareness about Pricing under Different Market Structures.
SYLLABUS
No. of
UNIT Content
Hours
Introduction to Business Economics
Business Economics – Meaning – Nature and Scope – Significance of Business
I Economics– Relationship of Business Economics and other Disciplines – Objectives of
12
Business Firms – Profit Maximization – Welfare Goals – Decision Making in Business–
Business Cycles – Characteristics – Phases – Effects of Business Cycles – Measures to
Control Business Cycle – Corporate Social Responsibilities of Business.
Demand Analysis
Demand - Meaning – Demand Schedule and Demand Curve – Law of Demand – Factors
II influencing Demand – Types of Demand – Exceptions to the Law of Demand – Elasticity 12
of Demand – Price, Income and Cross Elasticity of Demand – Demand Forecasting –
Methods of Demand Forecasting.
Production Function and Supply Analysis
Production Function – Isoquants – Properties of Isoquants – Law of Variable Proportions
III – Returns to Scale. 12
Supply – Meaning – Supply Schedule – Supply Curve – Law of Supply – Determinants of
Supply.
Cost Concepts & Revenue Analysis for Business
Types of Cost – Fixed – Variable – Direct and Indirect– Historical – Average Cost –
Marginal Cost – Relationship of Marginal Cost to Average Cost – Long- run and Short-
IV 12
run Average Cost Curves.
Revenue – Average Revenue – Marginal Revenue – Break - Even Analysis –
Determination of Break-Even Point.
Market Structure, National Income, Inflation
Meaning – Types of Market – Features and Price and Output Determination of Perfect
Competition, Monopoly, Oligopoly and Monopolistic Competition – Economic Growth
V and Economic Development – National Income – Definition and Concepts: Gross 12
Domestic Product (GDP) – Gross National Product (GNP) – Net National Product (NNP)
– Per Capita Income (PCI) – Disposal Personal Income (DPI) – Inflation – Meaning and
Types.
References Text Book:
1. Sundharam K P M & Sundharam E N, Business Economics, S. Chand Publications, New Delhi,
2010.
Reference Books:
1. Sankaran. S, “Business Economics”, 4th Edition., Margham Publications, Chennai, 2007.
2. Dr Ahuja.H.L, “Business Economics”, 12th Edition, S. Chand & Company Pvt. Ltd., New Delhi,
2016.
3. Dr.Chaturvedi D.D, Dr.Gupta S.L, “Business Economics Theory & Application”, 3rd Edition,
International Book House Pvt. Ltd, New Delhi, 2011
4. Chopra P.N, “Business Economics”, 6th Edition, Kalyani Publishers, New Delhi, 2006.
Course On completion of the course, students will be able to
Outcomes CO 1: Identify and apply the concept of Economics in Business Decision Making.
CO 2: Forecast the Market Demand for the Product.
CO 3: Analyse the changes in Output due to changes in factors of Production.
CO 4: Estimate the Break-Even Point in Business.
CO 5: Determine the Equilibrium Point under Different Market Structures.
Course Code 18COU13/18COC14/18COE14/18AFU13/18CRM13/18BPU13/18FTU13
18FSU13/18CBI13
Title CORPORATE ACCOUNTING – I
Class II B.Com (CA) Semester IV
Course The course aims to
Objectives  Understand the Accounting entries relating to Issue of shares and debentures of Companies.
 Gain an understanding of the procedure for Redemption of shares and debentures.
 Provide knowledge in preparation of the Final Accounts of the Company.
 Impart knowledge on valuing shares and goodwill of the company and identify the steps in
Liquidation of Companies.
 Familiarize the Accounting procedures for Electricity Companies.
SYLLABUS
No. of
UNIT Content
Hours
Issue of Shares
Shares – Introduction - Issue of Shares - Equity Shares - Preference Shares – Issue at Par, Premium
I 15
and Discount - Over Subscription - Pro-rata Allotment - Forfeiture and Reissue of Shares -
Underwriting of Shares.
Redemption of Shares, Issue and redemption of debentures
Redemption of Preference Shares – Bonus issue – Rights issue – Debentures – Introduction - Issue of
II 15
Debentures – Own Debentures - Redemption of Debentures - Par and Premium - Sources of
Redemption – Sinking Fund Method and Insurance Policy Method - Capital Redemption Reserve.
Final Accounts of Companies
III Company Final Accounts – Profit & Loss Account – Balance Sheet - Calculation of Managerial 15
Remuneration - Profit Prior to Incorporation.
Valuation of Goodwill & Shares and Liquidation of Companies
Goodwill – Factors affecting goodwill – Need for Goodwill valuation - Valuation of Goodwill –
IV Average Profit Method - Super Profit Method – Capitalization Method. Valuation of Shares - Net 15
Asset Method – Yield Method – Fair Value Method - Liquidation of Companies – Statement of Affairs
- Liquidator’s Final Statement of Account.
Double Accounts System
Double Accounts System – Accounts of Electric Companies – Revenue, Net Revenue of Accounts -
V 12
Receipts and Expenditure of Capital Accounts - General Balance Sheet - Replacement of an Asset -
Accounting for Human Resources (Theory Only)
Distribution of Marks:80% Problems and 20% Theory
References Text Book
1. S.P .Jain & K.L. Narang, “Advanced Accountancy”, 21st Ed., Kalyani Publications, New Delhi,
2017.
Reference Books
1. Gupta. R.L and Radhaswamy. M, “Corporate Accounting”, 1 st Ed., Sultan Chand & Sons, New Delhi,
2013.
2. Reddy. T.S. and Murthy. S, “Corporate Accounting”, 6th Ed., Margham Publications, Chennai, 2015.
3. Maheshwar. S.N. and Suneel K. Maheswari, “Corporate Accounting”, 5th Ed., Vikas Publications, New
Delhi, 2009.
4. Goyal. V.K, “Corporate Accounting”, 1st Ed., Excel Book, New Delhi, 2008.
Course On completion of the course, students will be able to
Outcomes CO1: Recall the Accounting entries for Issue of Shares and Debentures in a Company.
CO2: Follow the Accounting Procedure for Redeeming Shares and Debentures.
CO3: Prepare Final Accounts as per the Provisions of the Companies Act.
CO4: Value the Shares and Goodwill of the Company and prepare Accounts in the Process of Liquidation.
CO5: Apply the knowledge of Accounting with respect to Electricity Companies.
Course Code 18COE15/18COC15
Title BUSINESS LAW
Class II B.Com E.Com / B.Com (CA) Semester IV
Course Objectives The course aims to
 Provide the basic knowledge about the various Concepts of Business Laws.
 Gain an understanding with respect to Laws relating to Agreements.
 Familiarize the concepts relating to Bailment and Pledge.
 Impart knowledge on Sale of Goods Act.
 Understand the need for Consumer Protection.

SYLLABUS

No. of
UNIT Content
Hours
Introduction
Business Law – Meaning – Sources – Contract – Definition –Essential Elements –
Types of Offer and Acceptance – Legal Rules – Communication of Offer,
I 14
Acceptance and Revocation – Modes of Revocation of an Offer – Consideration –
Legal Rules as to Consideration – Contract without Consideration – Stranger to a
Contract.
Law Relating To Agreements
Free Consent – Coercion – Undue Influence - Misrepresentation – Fraud –
Mistake - Legality of Object – Unlawful and Illegal Agreements – Effects of
II 14
Illegality - Wagering Agreements – Agreements Opposed to Public Policy –
Performance of Contracts – Discharge of Contracts – Quasi Contracts – Remedies
for Breach of Contract.
Bailment and Pledge
Bailment and Pledge – Meaning – Rights and Duties of the Bailor and Bailee -
Pledger and Pledgee – Law of Agency – Creation of Agency – Classification of
III 12
Agents – Rights and Duties of Principal and Agent – Delegation of Authority -
Relation of Principal with Third Parties – Personal Liability of Agent –
Termination of Agency.
Sale of Goods Act
Contract of Sale – Agreements to Sell and Sale – Essentials of Contract of Sale -
IV Conditions and Warranties - Caveat Emptor – Exceptions – Transfer of Property - 12
Performance of the Contract of Sale – Sale by Non-Owners- Unpaid Sellers -
Rights Against Goods and the Buyer Personally.
Consumer Protection Act
Definition – Significance of Consumer Protection Act - Objectives of the Act –
V 8
Consumer – Definition – Rights of consumer – Consumer Protection Council –
Consumer Dispute Redressal Agencies.
References Text Book
1. Kapoor N.D., “Elements of Mercantile Law”, 15th Ed., Sultan Chand & Sons, New Delhi, 2010.
Reference Books
1. Pillai. R.S.N and Bhagavathi, “Business Law”, 1st Ed., S. Chand, New Delhi, 1999.
2. Tulsian P.C., “Business Law”, 2nd Ed., Tata McGraw – Hill Publishing Company Limited, New
Delhi, 2008.
3. Tejpal Shet, “Business Law”, 2nd Ed., Pearson Publications, New Delhi, 2012.
4. Rohini Aggarawal, “Mercantile and Commercial Law”, Taxmann‟s Publication, New Delhi,
2014.
Course On completion of the course, students will be able to
Outcomes CO1: Recall the basic concept of Laws.
CO2: Apply the knowledge about the Laws relating to Agreement.
CO3: Demonstrate the concept relating to Bailment and Pledge.
CO4: Apply the knowledge gained in the Sale of Goods.
CO5: Perceive the knowledge about the Rights of Consumers.
Course Code 18COU15/18COC16/18COE16
Title MARKETING
Class II B.Com (CA) Semester IV
Course The course aims to
Objectives  Understand the basic concepts in Modern Marketing.
 Understand Consumer Behavior and the Process of Market Segmentation.
 Impart the knowledge on activities involved in Placing the Product in the Market.
 Build knowledge in Pricing and importance of Distribution System.
 Develop knowledge to identify the Best Promotional Strategies to be followed in Marketing.
SYLLABUS
No. of
UNIT Content
Hours
Marketing Concept
Marketing – Meaning - Definition – Features of Modern Marketing – Scope - Importance of
I 12
Marketing – Functions of Marketing - Selling vs. Marketing - Marketing Environment -
Emerging trends in Marketing.
Consumer Behavior and Market Segmentation
Consumer Behavior – Kinds of Markets – Consumer Behavior Theories – Factors Influencing
Consumer Behavior – Consumer Buying Decision Process. Market Segmentation - Meaning –
II 12
Requirements of effective Segmentation – Benefits – Methods – Basis of Segmentation – Patterns
of Segmentation. Marketing Mix – Meaning – Elements – Importance – Essentials of effective
Marketing Mix.
Product Planning and Product Mix
Product – Product Planning – Significance of Product Planning – Product Objectives and Policies
III – Product Mix and Factors affecting Product Mix – Product Line – Product Standardization – New 12
Product Development – Steps – Product Life Cycle – Branding – Packaging – Labeling - Product
Positioning - Product Management – After Sales Service.
Pricing and Channels of Distribution
Pricing – Introduction – Factors affecting Price of Product – Significance – Pricing Objectives –
Pricing Policies – Kind of Pricing Decision – Pricing of a New Product – Special Problems in
IV 12
Pricing – Price Discrimination. Channels of Distribution – Meaning – Importance – Selection –
Important Channels – Distribution Policies and Strategies – Wholesaler– Retailer – Channel
Management.
Promotion
Promotion – Meaning – Strategies – Objectives – Kinds – Promotional Planning – Factors
V affecting Promotion Mix. Advertising – Objectives – Kinds – Significance – Characteristics of 12
effective Advertising – Criticism. Personal Selling – Kinds – Importance. Sales promotion –
Functions – Methods - Prospects and Problems.
References Text Book
1. Gupta C.B. and Rajan Nair., “Marketing Management”, 2nd Ed., Sultan Chand & Sons New Delhi, 2014.
Reference Books
1. Pillai. R.S.N and Bhagavathi, “Marketing” S. Chand, New Delhi, 2012.
2. Rajan Nair N., “Marketing Management”, 2nd Ed., Sultan Chand & Sons, New Delhi, 1995.
3. Sherlekar S.A., “Principles of Marketing”, 1st Ed., Himalaya Publishing House, Mumbai, 2010.
4. Rajan Saxena “Marketing Management”, 4th Ed., Tata McGraw Hill Education Private Limited, New
Delhi, 2009.
5. Sharma D.D., “Marketing Research”, 5th Ed., Sultan Chand & Sons, New Delhi.
Course On completion of the course, students will be able to
Outcomes CO1: Apply the Modern Marketing Concepts in the Business Scenario.
CO2: Identify the suitable Marketing Mix for different Market Segments.
CO3: Develop Strategies for Product Placement to face the competition.
CO4: Apply the knowledge on Pricing in Business and evaluate the Distribution Strategies for the Business.
CO5: Identify the Promotional Techniques to compete in the Market.
 Course Code 18COE17/18COC17
Title JAVA PROGRAMMING
Class II B.Com E.Com / B.Com (CA) Semester IV
Course The course aims to
Objectives  Understand the fundamentals of Java Programming.
 Describe the Object-Oriented Paradigm in Java Programming.
 List the concepts of Interfaces and Packages.
 Understand the exception handling mechanisms and concept of multithreading.
 Explain the concepts of Applet and Graphics Programming.
SYLLABUS
No. of
UNIT Content
Hours
Introduction to Java
Introduction - Java Features - Java Program Structure - Implementing a Java Program
- Java Virtual Machine - Tokens - Variables - Data Types – Operators.
I Decision Making and Branching: Simple If Statement - If...Else Statement - Nesting 9
of If...Else... Statements - Else...If Ladder – Switch Statement - ?: Operators –
Decision Making and Looping : While Statement - Do Statement - For Statement -
Jumps in Loops.
Classes, Objects and Methods
Defining a Class - Creating Objects - Accessing Class Member – Constructors –
II Method Overloading - Static Members
7
Arrays: One-dimensional Array - Creating an Array – Two-Dimensional Array -
Strings.
Interfaces
Interfaces: Defining Interface - Extending Interface - Implementing Interface -
III Accessing Interface Variable.
7
Packages: Java API Packages - System Packages - Using System Package - Creating
Packages - Accessing a Package - Adding Class to a Package.
Multithreaded Programming
Multithreaded Programming: Creating Threads - Extending the Threads Class -
IV
Stopping and Blocking a Thread - Life Cycle of a Thread - Using Thread Methods - 6
Thread Priority - Implementing the Runnable Interface - Exception Handling.
Applet Programming
Applet Programming: Local and Remote Applets - How Applets Differ from
Applications - Preparing to Write Applets - Building an Applet Code - Applet Life
V Cycle - Creating an Executable Applet - Designing a Web Page - Applet Tag -
Adding Applet to HTML File - Running the Applet. 7
Graphics Programming: The Graphics Class - Lines and Rectangles - Circles and
Ellipses - Drawing Arcs - Drawing Polygon.
References Text Book
1. E. Balaguruswamy, “Programming with Java A Primer”, 4 th Edition, Tata McGraw Hill, New
Delhi, 2010.
Reference Books
1. James Gosling, Bill Joy, Guy Steele, “The JAVA Language Specification, Java SE8”,
Addison-Wesley Publication, Boston, 2015.
2. Raymond Gallardo, Scott Hommel, SowmyaKannan, Joni Gordon, and Sharon
BioccaZakhour, “The Java Tutorials” 6th Edition, Addison-Wesley Publication, Boston,
2015.
3. Bruce Eckel,” Thinking in Java”,4th Edition, Prentice Hall Publicatios,UK,2008
4. Sharanam Shah,Vaishali shah, ”Core Java for Beginners”,1st Edition, Shroff Publishers
& Distributers Private Limited ,Mumbai,2010

Course On completion of the course, students will be able to

Outcomes CO1: Apply the object oriented programming concepts.
CO2: Develop the structure and model of the Java Programming language.
CO3: Design Interfaces and Packages in Java.
CO4: Generate Multithreaded Programs in Java.
CO5: Write Graphics and Applet Programs.
Course Code 18COE18/18COC18
Title COMPUTER PRACTICAL IV - JAVA PROGRAMMING
Class II B.Com E.Com / B.Com (CA) Semester IV
Course The course aims to
Objectives  Understand the key concepts using Java.
 Describe classes and objects in Java.
 Demonstrate the concepts of Multi threading and interfaces.
 State the different events of mouse.
 Explain the methods of Graphics class.

Exercises
1. Write a Java Program to check whether the given number is Armstrong number or not.
2. Write a Java Program to find factorial of a given number.
3. Write a Java Program to check the given number is prime or not.
4. Write a Java Program to find sum and average of N numbers.
5. Write a Java Program that declares a class, object and also to access the data member of its class.
6. Write a Java Program to perform String Manipulations.
7. Write a java Program to implement multiple inheritance using interfaces.
8. Write a Java Program to demonstrate Multithreading.
9. Write a Java Program to demonstrate Mouse Events.
10. Write a Java Program to display basic shapes and fill the color using Graphics Class.

Course On completion of the course, students will be able to

Outcomes CO1: Write programs using the fundamental concepts of Java.
CO2: Implement Object Oriented Programming concepts in Java.
CO3: Demonstrate Inheritance, Interfaces and Packages in Java.
CO4: Develop Multithreaded programs using thread class and runnable interface .
CO5: Design Basic shapes using Graphics class and display using Applet Viewer.
Course Code 18COU17/18COC19/18COE19/18AFU17/18CRM17/18BPU17/18FTU17
18FSU17/18CBI17
Title PRACTICE WORKSHOP – II
Class II B.Com (CA) Semester III & IV
Course Objectives The course aims to
 Provide practical knowledge to prepare Purchase Requisition, Tender Form and Comparative
Statement of Quotations for a Company.
 Build knowledge on the filing of documents related to Import and Export Trade.
 Familiarize the procedure for opening the Demat Account.
 Expose the students the procedure for filing the Insurance Forms related to Life and General
Insurance.
 Develop knowledge on the ways of Online Purchasing and Online Money Transferring System.

Exercises have been developed on the practical aspects of Business and the same have been taught to the students in
the Practice Workshop classes. Examination is conducted for three hours at the end of the Fourth semester and marks are
awarded. (CA : 40 Marks, CE : 60 Marks)

Course On completion of the course, students should be able to

Outcomes CO1: Prepare the Purchase Requisition, Tender Form and Comparative Statement of Quotations for a
Company.
CO2: Apply knowledge on documents to be filed related to Exports and Imports.
CO3: Apply the procedure for opening the Demat Trading Account.
CO4: Apply the filing procedures for Filing the Life and General Insurance Forms.
CO5: Identify and apply the ways of Online Purchasing and Online Money Transferring System.
 18COU18/18COC20/18FSU18/18CBI18
Course Code
FUNDAMENTALS OF E-COMMERCE AND M-COMMERCE
Title

Class II B.Com (CA) Semester IV

Course Objectives The course aims to

 Impart the basic knowledge on e-Commerce
 Familiarize on Network Security System
 Understand the Application of Electronic Data Interchange
 Expose the significance of Mobile Commerce
 Impart knowledge on the emerging technology in e-Commerce
SYLLABUS
No. of
UNIT Content
Hours
Introduction
Electronic Commerce – Definition - Forces Fueling e-Commerce – e-Commerce Frame Work -
I 12
Anatomy of e-Commerce Application - Types of e-Commerce - Inter-Organization, Intra-
Organizational and Consumer to Consumer e-Commerce.
Network Security
II Network Security – Client-Server Network Security- Firewall and its Types -Transaction 12
Security – Data and Message Security – Challenge Response System - Encryption and its types
Electronic Data Interchange
III Electronic Data Interchange - EDI Application in Business - Internet - Internet Service Provider 12
(ISP) – Internet Topology (Concepts Only) - Interactive Marketing Process on the Internet.
Mobile Commerce
IV Mobile Commerce – Introduction – Objectives – Factors for successfulness of m-Commerce - 12
Limitations – Mobile Banking - Managerial issues – Trust issues.
Mobile Computing
Mobile Computing – Functions - Emerging Technologies - Blue Tooth - Radio Frequency
V 12
Identification (RFID) - Wireless Broadband (WIMAX) - SMS – Security Issues in Mobile
computing.

References Text Books

1. Ravi Kalakota and Whinston V.B, “Electronic Commerce, A Manager‟s Guide”, Pearson Education,
2nd edition, 2002, New Delhi. (Unit I to Unit III)
2. Asolee K. Talwederk and Rooper R Yavagal, “Mobile computing”, Tata McGraw Hill Publishing
Company Limited, New Delhi. (Unit IV & Unit V)
Reference Book
1. Elias. M, “Electronic Commerce”, Prentice Hall of India Pvt. Ltd, 3rd edition 2006, New Delhi.
Course On completion of the course, students should be able to
Outcomes CO1: Identify the e-Commerce Applications.
CO2: Evaluate the Network Security System.
CO3: Apply the interactive Marketing Process through Internet.
CO4: Operate in the platform of Mobile Commerce.
CO5: Utilize the e-Technology Services.
Course Code 18COU19/18COC21/18COE21/18AFU19/18CRM19/18BPU19/18FTU19
18FSU19/18CBI19
Title CORPORATE ACCOUNTING – II
Class III B.Com (CA) Semester V
Course The course aims to
Objectives  Acquire the basic knowledge on Amalgamation and Absorption of a Company.
 Impart Accounting knowledge on Reconstruction of Companies.
 Familiarize Banking Company Accounts.
 Expose the Insurance Company Accounts.
 Understand the Accounting Procedure for Holding and Subsidiary Companies.

SYLLABUS

No. of
UNIT Content
Hours
Amalgamation and Absorption
I Amalgamation and Absorption – Meaning – Accounting Treatment – Purchase Consideration – 15
Methods of Calculating Purchase Consideration – Accounting Entries.
Reconstructions of Companies
II 14
Reconstruction – External and Internal – Accounting Treatment.
Accounts of Banking Companies
III 14
Bank Accounts (New Format) – Profit & Loss Account – Balance Sheet.
Accounts of Insurance Companies
IV Accounts of Insurance Companies – Life Insurance Company Accounts - Revenue Account and 14
Balance Sheet – Valuation Balance Sheet – Accounts of Fire and Marine Insurance.
Accounts of Holding Companies
V Accounts of Holding Company – Minority Interest - Cost of Control/ Goodwill or Capital Reserve - 15
Capital Profit, Revenue Profit (Excluding Chain Holding) - Consolidated Balance Sheet.
Distribution of Marks:80% Problems and 20% Theory

References Text Book

1. S.P .Jain & K.L. Narang, “Advanced Accountancy”, 2nd Ed., Kalyani Publications, New Delhi, 2016.
Reference Books
1. Gupta. R.L and Radhaswamy. M, “Corporate Accounting”, 1 st Ed., Sultan Chand & Sons, New Delhi,
2013.
2. Reddy. T.S. and Murthy. S, “Corporate Accounting”, 6th Ed., Margham Publications, Chennai, 2015.
3. Maheshwar. S.N. and Suneel K. Maheswari, “Corporate Accounting”, 5th Ed., Vikas Publications, New
Delhi, 2009.
4. Goyal. V.K, “Corporate Accounting”, 1st Ed., Excel Book, New Delhi, 2008.

Course On completion of the course, students will be able to

Outcomes CO1: Recall the Accounting entries for Amalgamation and Absorption of Companies.
CO2: Make entries in the Books of Account at the time of Reconstruction of a Company.
CO3: Prepare Final Accounts for Banking Companies.
CO4: Prepare Insurance Company Accounts.
CO5: Prepare Accounts for Holding and Subsidiary Companies.
Course Code 18COU20/18COC22/18CRM11/18FTU20/18FSU20/18CBI20
Title BUSINESS COMMUNICATION
Class III B.Com (CA) Semester V
Course Objectives The Course aims to
 Understand the Principles of Effective Business Communication.
 Comprehend the essentials of Effective Business Letters.
 Build necessary skills to Communicate within the Organisation.
 Familiarize the elements of External Communication.
 Understand the various Channels of Communication.

SYLLABUS
No. of
UNIT Content
Hours
Introduction
I Communication – Meaning – Objectives – Process – Importance - Types – Barriers to 12
Communication – Characteristics of Good Communication System.

Oral and Written Communication

Verbal Communication – Forms – Group Discussion, Interview Methods, Public Speaking -
II 12
Non-Verbal, Written Communication – Business Letter - Needs and Functions of a Business
Letter – Effectiveness and Lay-out of a Business Letter.

Internal Communication
III Office Orders – Memo – Proposal – Solicited, Unsolicited – Report Writing – Importance – 12
Types of Report – Circulars – Agenda – Resolution – Minutes.
External Communication
IV Enquiries – Offers – Quotation – Complaints and Adjustments - Circular Letter – Sales Letter 12
– Bank and Insurance Correspondence.
Channels of Communication
Tele and Video Conferencing – Placing Telephone Calls - Telephone Etiquette – Mobile Phone
V 12
– FAX - Voice Mail - e-mail – Advantages – Communicating with the e-mail Messages –
Essential Elements in Writing Messages.
References Text Book
1. Rajendra Pal and Korlahalli J.S, “Essentials of Communication”, 13 th Revised Ed., Sultan Chand and
Sons, New Delhi, 2017.
Reference Books
1. Raymond V. Lesikar , “Basic Business Communication”, 13 th Ed., Tata McGraw Hill Public
Company Ltd, New Delhi, 2017.
2. Lesikar RV, “Basic Business Communication”, Tata Mc Graw Hill Publishing Company, New Delhi,
2016.
3. Dinkar Pagare, “Principles of Management”, 6th Ed., Sultan Chand & Sons, New Delhi, 2018.
Course On completion of the course, students will be able to
Outcomes CO1: Apply the Principles of Communication in Business Correspondence.
CO2: Draft Business Letters and understanding the Structure of Letter Writing.
CO3: Apply the various Methods of Internal Communication.
CO4: Use the various skills in External Communication.
CO5: Effectively use the various Channels of Communication.
Course Code 18COC23A
Title Discipline Specific Elective – I
E- BANKING AND INTERNET
Class III B.Com (CA) Semester V
Course Objectives The course aims to
 Gain basic perceptive of E-Banking and Financial Services.
 Understand the difference between Internet Banking and Traditional Banking.
 Know the features and importance of Mobile Banking and Telephone Banking.
 Gain knowledge about the ATM and Electronic Money.
 Study the Electronic Fund Transfer system.
SYLLABUS

No. of
UNIT Content
Hours
I E-Banking an Overview
Meaning – Services – E-banking and Financial Services – Benefits of E-banking Services – 14
Initiatives – Opportunities – Managing the Risks in E-banking.
Internet Banking
II Meaning – Internet Banking Vs Traditional Banking – Mechanics of Internet Banking – Services – 14
Drawbacks of Internet Banking –Major Issues – Indian Scenario – Future Outlook.
Mobile Banking and Telephone Banking
Meaning – Definition – Features – Registration – Services – Security issues – Telephone Banking
III 14
– Meaning – Definition – Features – Benefits – Mechanism – Banking Facilities – Telephone
Banking System – Drawbacks – Call centers.
Automated Teller Machine (ATM) and Cards
The Cash Machine – Concept – Features – ATM Pin – Biometrics – ATM types – ATM
Mechanism – ATM Functions– Importance – International ATM – ATM Around the World
IV 15
Shared Payment Network System (SPNS) – Electronic Money – Definition – Meaning –
Categories – Merits – Mode of Issues and Implications – Apprehension – Debit Card – Credit
Card – Smart Card.
Electronic Fund Transfers System (EFT)
Genesis – Meaning – Steps – Limit – Reserve Bank of India (RBI) Guidelines – Electronic Fund
Transfer System Vs Traditional System – Requirements – Society for Worldwide Interbank
V 15
Financial Telecommunications (SWIFT) – National Electronic Fund Transfer (NEFT) – Real
Time Gross Settlement (RTGS) Information Technology – Indian Financial Network –
Immediate Payment Services (IMPS)- E-Cheque – E- Cash – KIOSKs – E-Wallet.
References Text Book:
1. Dr. S.Gurusamy, “Banking Theory Law and Practice”, 4th Edition, Vijay Nicole Imprints Pvt.
Limited, Chennai, 2017.
2. Jayshree Bose, “E-Banking in India -The Paradigm Shift”, Hyderabad, ICFAI, 2007.
Reference Books:
1. S.B.Verma, “E- Banking and Development of Banks”, Deep & Deep Publications, New Delhi, 2008.
2. Indian Institute of Banking and Finance, Principles of Banking (for JAIIB Examination), 3 rd Edition,
Macmillan, Mumbai, 2015.
3. N.Subramani, M.Murugesan, D.Anbalagan, “E-Banking and E-Commerce Emerging Issues in India”,
Abhijiet Publications, New Delhi, 2008.
4. R.N.Misra, “E-Banking Management” Discovery Publishing House Pvt Ltd., New Delhi, 2016.
Course On completion of the course, students will be able to
Outcomes CO1: Consume E- banking Services.
CO2: Operate the mechanics of Internet Banking.
CO3: Apply the necessary Safety Firewalls while using Mobile Banking.
CO4: Utilize the benefits of ATM‟s and to identify the Problems and Prospects.
CO5: Perform financial transaction using Electronic Fund Transfer System.
Course Code 18COC23B
Title Discipline Specific Elective – I
MOBILE COMPUTING AND ITS APPLICATION
Class III B.Com (CA) Semester V
Course Objectives The Course aims to
 Study the Basic Concepts and Principles of Mobile Computing.
 Understand the Structure and Components for Mobile IP And
Mobility Management.
 Study the Specifications and Functionalities of Various Protocols.
 Understand Frequency Management in Cellular System.
 Identify the Global System for Mobile Architecture and its Uses.
SYLLABUS
No. of
UNIT Content Hours
Introduction to Mobile Computing
I Introduction – Mobile Computing Devices – Mobile Computing Functions –
Architecture of Mobile Computing – Wireless technology – Type of Wireless 15
Technology – Fundamentals of Cellular system – Cellular System Architecture
Infrastructure – Adhoc and Sensor Network.
Internet Protocol (IP)
II Introduction – Operation of TCP/IP – IPV4 – IPV6 – mobile IP – Operations of 14
Mobile IP – Cellular IP – TCP for mobility – Snooping TCP.
Wireless Transmission
III Introduction – Multiplexing – Modulation – Spread Spectrum – Wireless
Application Protocol (WAP) – WAP Architecture – Wireless Datagram Protocol – 14
Wireless Transport Layer Security – Wireless Transport Layer Protocol –
Wireless Session Protocol – Wireless Application Environment.
Cellular communication system
IV Introduction – Cellular concepts – Frequency Reuse – Cell Splitting – Frequency
15
Management – Channel Assignment Strategies – Fixed Channel Assignment –
Dynamic Channel Assignment – Cellular System.
Global System for Mobile Communication (GSM)
V Introduction – GSM Architecture – GSM Addresses and Identifiers – Networking
14
Signalling – GSM Interfaces – GSM Channels –Mobility Management in GSM –
Authentication and Security in GSM.
References Text Book:
1. Prashant Kumar Patra, Sanjit Kumar Dash – “Mobile Computing”, 2nd Edition,
Scitech Publications, New Delhi, 2013.

Reference Books:
1. Jochen Schiller, "Mobile Communications", 2nd Edition, Pearson Education,
2002.
2. C.K. Toh, "Ad Hoc Mobile Wireless Networks: Protocols and Systems",
Pearson Education, Prentice Hall, 2002.
3. Kumkum Garg, “Mobile Computing: Theory and Practice”, Pearson Education
India, 2010
4. Asoke K. Talukdar, “Mobile Computing, 2E”, Tata McGraw-Hill Education,
2010
Course On completion of the course, students will be able to
Outcomes CO1: Learn Mobile Computing Devices and Functions.
CO2: Access the Wireless LANs.
CO3: Familiarize the Standards of Protocols.
CO4: Learn the Channel Allocation in Cellular System.
CO5: Utilize positioning techniques and location-based services in mobile.
Course Code 18COC24
Title VISUAL BASIC .NET PROGRAMMING
Class III B.Com (CA) Semester V
Course Objectives The course aims to
 Understand the goals and objectives of the .Net Framework.
 Gain knowledge about the methodologies of VB.Net.
 Describe the basic structure of a Visual Basic.NET project and features of the
Integrated Development Environment (IDE).
 Create applications using Microsoft Windows Forms.
 Develop window applications, database connectivity and web applications.
SYLLABUS

UNIT Content No. of

Hours
Introduction to .Net
Understanding Visual Basic .NET: What is .NET? - .NET Framework - Common
Language Runtime (CLR) - Programming in the .Net Framework – .NET Languages
- Using a Text Editor to Create VB .NET Programs.
I 15
Introducing Projects, Forms and Buttons: Understanding Projects and Solutions -
Starting a New Project - Changing Environment Settings - Adding a Windows Form
- Running a Project - Adding Controls - Using Code Editor - Adding Code to an
Event.
Building a User Interface
Displaying Message Boxes - Adding Form Controls - Adding Group Boxes -
Adding Labels and TextBoxes - Adding Radio Buttons - Using If Statements.
II 14
Form Properties and Form Controls: Using Form properties - Setting the Form style
- Setting the Background and Foreground color - Using Code to Set the BackColor
Property - Specifying the Text Property - Changing the Text Property in Code.
Events and the Life Cycle of Forms
Understanding Event-Driven Programming - Handling Events - Working with
Windows Forms Controls - Working with the Toolbox - Adding PictureBox
III Controls - Adding CheckBox Controls - Working with Groups of Controls - Using 15
For…Next Statements - Using Arrays in VB .NET - Working with ComboBoxes,
ListBoxes, and CheckedListBoxes - Adding and Removing Items from a ListBox -
Determining the Status of CheckedListBox.
Adding StatusBars, ToolBars, Common Dialogs, Timers and Menus
Working with ToolBars - Adding Buttons to the ToolBar -Working with Common
Dialogs: Using Common Dialog Controls - Working with the ColorDialog Control -
IV Working with the FontDialog Control - Using the SaveFileDialog and 14
OpenFileDialog Controls - Working with the Timer Component - Using the
MainMenu Control - Using Menu item Collections - Responding to Menu Clicks -
Wiring an MDI Menu.
Working with Data and ADO.NET
Using the Data Components - Working with Managed providers - Displaying Data
with a DataReader - Adding Data Components - Setting Data Adapter Properties -
V 14
Creating a Dataset with Data Components - Adding a DataAdapter Component -
Previewing the Dataset - Generating the Dataset - Binding Controls to Data -
Creating a Dataset in Code - Binding to a DataGrid and Updating a Database.
References Text Book:
1. Harold Davis, “Visual Basic .NET Programming”, Wiley, New Jersey, 2006
Reference Books:
1. Steven Holzner, “Visual basic.net Black Book”, 1st Edition, Wiley, New Jersey 2005
2. Shiresh Chavan, “Visual Basic .NET”, Pearson, New Delhi, 2007
3. Evjen B, et.al, “Visual Basic .NET Programming”, Wiley Dream Tech, New Delhi,
2001.
4. Scott Barker,”Database Programming with Visual Basic .NET and ADO.NET”,
Pearson, Education, New Delhi, 2002.
Course On completion of the course, students will be able to
Outcomes CO1: Learn the fundamentals of .Net Programming.
CO2: Illustrate standard control structures, arrays and functions.
CO3: Develop the knowledge of generic controls and build programs.
CO4: Design and develop programs with GUI interfaces.
CO5: Expose the concepts of database connectivity and web controls.
Course Code 18COC25
Title Computer Practical – V - VISUAL BASIC .NET PROGRAMMING
Class III B.Com (CA) Semester V
Course Objectives The course aims to
 Impart knowledge on .Net development.
 Code programs and develop interface using Visual Basic.Net.
 Work with Visual Basic Forms, Toolbox controls and Properties.
 Learn the knowledge to access both front end and back end applications.
Exercises
1. Develop an application for login form.
2. Develop an application for feedback form.
3. Develop an application for fruits billing using check box.
4. Create list box to display the selected item cost in web form.
5. Develop an application that displays a button in green color and it should change into yellow when the
mouse moves over it.
6. Develop an application using font dialog control.
7. Develop a VB.Net application to perform timer-based quiz.
8. Develop an application for drawing shapes using menus.
9. Develop an application using toolbars.
10. Develop an application using the data reader to read from a database.

Course On completion of the course, students will be able to

Outcomes CO1: Get aware about .Net platform.
CO2: Design and create Windows programs using the Visual Basic .NET Programming
Language.
CO3: Develop GUI programs using forms and controls.
CO4: Create applications that use ADO. NET.
Course Code 18COU24/18COC26/18COE27/18AFU24/18CRM24/18BPU24/18FTU24/
18FSU24/18CBI24
Title INTERNSHIP
Class III B.Com (CA) Semester V

Students have to undergo Internship in Industries, Business Establishments and Auditing Firms during the II
year summer holidays for a period of 20 days. They should maintain a Work Diary during Internship and they have to
submit a Report on Internship during V Semester. This is evaluated for 100 marks. (CA : 40 Marks, CE : 60 Marks)
 Course Code 18COU25/18COC27/18COE28/18AFU25/18CRM25/18BPU25/18FTU25
18FSU25/18CBI25
Title MANAGEMENT ACCOUNTING
Class III B.Com (CA) Semester VI
Course The Course aims to
Objectives  Make an understanding about Nature and Scope of Management Accounting.
 Familiarize the techniques of Financial Statement Analysis.
 Expose the new format for Funds flow and Cash Flow Statement.
 Comprehend the various types of Budgets and Importance of Budgeting Control.
 Develop knowledge on Managerial Costing and Standard Costing.

SYLLABUS

No. of
UNIT Content
Hours
Introduction to Management Accounting
Management Accounting – Nature and Scope – Objectives – Functions – Importance - Limitations
I 14
- Management Accounting and Financial Accounting - - Management Accounting and Cost
Accounting – Installation of Management Accounting System.
Financial Statements
Financial Statement Analysis – Types of Financial Analysis – Techniques - Comparative
II 14
Financial Statements – Common Size Statements – Ratio Analysis Significance - Limitations –
Liquidity, Solvency, Activity and Profitability Ratios
Funds Flow and Cash Flow Statements
Fund Flow Statement – Concepts – Importance and Limitations – Preparation of Fund Flow
III Statement – Schedule of Changes in Working Capital – Statement of Sources and Application of 15
Funds – Cash Flow Statement – Uses, Significance and Limitations – Preparation of Cash Flow
Statement (New format) – Discounted Cash Flow (Theory only).
Budgetary Control
IV Budgetary Control – Meaning - Objectives – Requisites for a Successful Budgetary Control 14
System – Fixed and Flexible Budget – Functional Budgets.
Marginal Costing and Standard Costing
Marginal Costing – Meaning – Characteristics - Contribution – P/V Ratio – Break Even Analysis
V – Margin of Safety- Applications of Marginal Costing – Techniques of Marginal Costing - 15
Standard Costing – Meaning – Steps involved in Standard Costing – Variance Analysis –
Material, Labour.
Distribution of Marks: 20% Theory and 80% Problem

References Textbook
1. Sharma. R.K and S.K. Gupta, “Management Accounting”, 13th Ed., Kalyani Publishers, New Delhi, 2017.
Reference Books
1. Pillai. R.S.N. and Bagavathi, “Management Accounting”, 11th Ed., Sultan Chand & Sons, New Delhi, 2016.
2. Jain.S.P and K.L. Narang,“Cost and Management Accounting”, Kalyani Publishers, New Delhi, 2014.
3. Maheswari S.N, “Principles of Management Accounting”, 17th Revised Ed., Sultan Chand & Sons, New Delhi,
2018.
4. Khan M.Y. and Jain P.K, “Management Accounting”, 4th Ed., Tata McGraw – Hill Publishing Company, New
Delhi, 2006.
Course On completion of the course, students will be able to
Outcomes CO1: Install Management Accounting System in an Organization.
CO2: Utilize the Techniques of Financial Statement for Business Decisions.
CO3: Prepare Funds Flow and Cash Flow Statements for Business.
CO4: Apply the different Techniques for Preparing of Financial Budgets.
CO5: Apply Marginal and Standard Costing techniques in various Business Situations.
 Course Code 18COC28A
Title Discipline Specific Elective – II
ENTERPRISE RESOURCE PLANNING
Class III B.Com (CA) Semester VI
Course Objectives The Course aims to
 Train the students to develop the basic understanding of ERP in business organizations.
 Enable the students to learn ERP Technology.
 Learn about the critical success factors and Implementation Strategies.
 Endow with a contemporary and forward-looking on Enterprise Resource Planning System
by applying ERP modules.
 Inculcate SAP software in business.

No. of
UNIT Content
Hours
Introduction to Enterprise Resource Planning (ERP)
I ERP – Introduction – Common ERP Myths – Evolution of ERP – Reasons for the Growth 14
of the ERP Markets – Advantages of ERP – Basic Concepts – Risks of ERP.
ERP and Related Technologies
II Business Process Re-engineering (BPR) – Data Warehousing – Data mining – On-Line 14
Analytical Processing (OLAP) – Business Intelligence Technology.
ERP Implementation
Objects of ERP Implementation – Technological and Business Reasons for the Acquisition
III 15
of ERP – Implementation Challenges – Transition Strategies – ERP Project Management –
Success and Failure factors of an ERP Implementation.
ERP Packages
IV Business Modules of ERP Package – Finance – Production – Human Resource – Material 14
Management – Marketing Management.
SAP Applications
ERP Market Place – ERP Market Share – SAP Business Application and Solution –
V 15
Business Benefits – ERP – Presents and Future - The Evolution of ERP to ERP-II - ERP
Case Studies.
References Text Book
1. Alexis Leon., “ERP Demystified”, Tata McGraw Hill, New Delhi, 2014.
Reference Book
1. Barton, “Enterprises Resource Planning”, University of Missouri, St. Louis, 2001.
2. Veena Bansal, “Enterprises Resource Planning”, Pearson India, 2013.
3. Ganesh.K, Sanjay Mohapatra, Anbuudayasankar S.P and Sivakumar.P, “Enterprises
Resource Planning – Fundamentals of Design and Implementation”, Springer, New York,
London, 2014.
4. David.L.Olson and Jack.G.Nestell, “Successful ERP Systems”, Harvard Business Publishers,
United States,2017.
Websites:
1. http://sap.ittoolbox.com
2. http://itmanagement.earthweb.com

Course On completion of the course, students will be able to

Outcomes CO1: Demonstrate a good Understanding of the Scope of common Enterprise Systems.
CO2: Understand various ERP Technologies.
CO3: Analyze a current Architecture and Perform an Effective ERP
Implementation System and Articulate the challenges associated with ERP Systems.
CO4: Examine the Business Modules in ERP Packages such as Finance,
Production, Human Resource, Material Management and Marketing Management.
CO5: Explain SAP Applications in ERP Packages to Support Business Operations.
 Course Code 18COC28B
Title Discipline Specific Elective – II
E-BUSINESS MODELS AND PRACTICE
Class III B.Com (CA) Semester VI
Course Objectives The Course aims to
 Understand the basic concepts of e-business and e-commerce.
 Gain information about e-market places, structures and mechanisms.
 Gain knowledge about e-business applications and e-payment system.
 Know the impact of e-business on different fields and industries.
 Understand the techniques of launching a successful online business.
SYLLABUS

UNIT Content No. of

Hours
Introduction to E-Business and E-Commerce
Introduction to e-Commerce and e-Business - Types of EC transactions - e-Business Models
I 15
- Internet Marketing and e -Tailing - Elements of e- Business Models - benefits and
limitations of e-Commerce.
E-Marketplaces: Structures, Mechanisms, Economic and Impacts
E-Market place and their Functions - Types – Features - Types of auctions and their
II 14
characteristics - Benefits - limitations and Impacts of auction - e- Commerce in the wireless
environment- Competition in the DE and impact on industry.
E-Business Applications, E-Procurement and E- Payment Systems
Integration and e-Business suite ERP, e-SCM, CRM - e-Procurement Definition, Processes,
III 14
Methods and Benefits - e-Payment- Categories and Uses of Smart Cards - Payment methods
in Business to Business (B2B).
Impact of E-Business on Different Fields and Industries
E-Tourism - Employment and Job Market Online - Online Real Estate- Online Publishing
IV 14
and e- Books - Banking and Personal Finance Online – On Demand Delivery Systems and e-
Grocers - Online Delivery of Digital Products, Entertainment and Media.
Launching a Successful Online Business and EC Projects
Understand the Requirements for Starting an Online Business from Different Perspectives-
Funding Options available to Start-Up Businesses - Processes Associated with Managing
V 15
Web Site Development - Techniques of Search Engine Optimization -Evaluation of Web
Sites on Design Criteria.

References Text Books

1. Turban E, et.al, “Electronic Commerce; A Managerial Perspective”, Prentice Hall, New Delhi,
2008.
2. Horton and Horton , “E-Learning Tools and Technologies”, Wiley Publishing, New Delhi, 2011
References
1. Dave Chaffey, “E-Business and E-Commerce Management”, 3rd edition, Pearson Education,
NewDelhi.
2. Harvey M. Deitel, Paul J. Deitel, Kate Steinbuhler, “E-Business and E-Commerce for
Managers”, Pearson Education, New Delhi.
3. Colin Combe, “Introduction to Business Management & Strategy”,Butterworth-
Heinemann,Elsevier , NewDelhi,2006
4. Paul Phillips,”E-Business Strategy” Text and Cases,Tata McGraw-Hill Edition,
New Delhi,2011.
Website:
https://e-commerce1e.blogspot.com/2011/08/e.business-syllabus.html.

Course On completion of the course, students will be able to

Outcomes CO1: Develop an e-business model.
CO2: Acquire an in-depth knowledge on e- market.
CO3: Enhance knowledge on e-business Application and e-procurement.
CO4: Learn about the impact of e-business on different fields.
CO5: Launch an online business.
Course Code 18COU29/18COC29/18CRM29/18BPU29/18FTU29/18FSU29/18CBI29
Title ENTREPRENEURIAL DEVELOPMENT
Class III B.Com (CA) Semester VI
Course The course aims to
Objectives  Understand the Qualities and Functions of Entrepreneurship.
 Expose the steps for Project Formulation.
 Comprehend the steps to start SSI.
 Familiarize the various incentives and schemes for Entrepreneur Development.
 Provide knowledge on various Institutions and their Assistance for Entrepreneur Development.
SYLLABUS
No. of
UNIT Content
Hours
Introduction
Entrepreneur – Meaning – Types - Qualities - Functions – Origin of entrepreneurship - Factors
I 12
influencing entrepreneurship – Barriers to entrepreneurship – Competing theories of
entrepreneurship
Project Formulation and Appraisal
Meaning of Project – Objectives - Identification and Classification – Constraints - Project
II 12
formulation – Need – Significance and elements – Feasibility Report – Project Appraisal -
Concept and Methods
Small Scale Industries
Micro, Small and Medium Units - Small Scale industries policy – Registration of Small Industry
III 12
– Steps to be taken for starting a Small Industry – NEDA Scheme - MSMED - Trade Sickness
in Small-Scale Units - Causes and Consequences – Remedies.
Incentives and Subsidies
Incentives and Subsidies - Need – Problems – Schemes in operation – Incentives for Industries
IV in Backward areas – Rural Industrial Projects – Manufacturing Sector - Infrastructure Sector – 12
Agro-based Industries- Taxation benefits – Subsidy Schemes for Technology Development –
Skill Development and Trainings – Startups – Benefits and Funding – Angel Funding.
Institutional Assistance
Institutional set up – Framework -Institutions assisting entrepreneurs – SIDO – NSIC – SISI –
V 12
SIPCOT – TIIC – NAYE – KVIC – TCO‟ Institutional Finance – IFCI – ICICI - IDBI – SIDBI
– Appraisal of term loans – Suitable Agency for assistance.
References Text Book
1. Gupta C.B and Srinivasan N.P “Entrepreneurial Development”, 2 nd Ed. Sultan Chand & Sons, New
Delhi 2017.
Reference Books
1. Jayashree Suresh, “Entrepreneurship Development”, 1st Ed., Margham Publications, Chennai, 2006.
2. Gupta C.B. and Khanka S.S “Entrepreneurship and Small Business Management”, 7th Ed., Sultan
Chand & Sons, New Delhi., 2017.
3. Gupta C.B. “Management of Small Business”, 1st Ed., Sultan Chand & Sons, New Delhi, 2015.
4. Srivatsava R.M. “Essentials of Business Finance”, 8th Ed., Himalaya Publishing House, Mumbai, 2016
Course On completion of the course, students will be able to
Outcomes CO1: Recall the qualities of an Entrepreneur.
CO2: Prepare the Feasibility Report for the business.
CO3: Apply the Procedures for starting SSI.
CO4: Identify the Incentive Schemes.
CO5: Utilize the Institutional Assistance for the business ventures.
 Course Code 18COU28/18COC30
Title PRIMARY AND SECONDARY MARKET
Class III B.Com (CA) Semester VI
Course Objectives The Course aims to
 Understand the concepts of Investment.
 Build knowledge on the constituents of Financial Markets and Instruments.
 Comprehend the functions of Stock Exchange.
 Impart the role of SEBI in the Capital Market.
 Expose to the procedures related to Stock Market Trading Mechanism.

SYLLABUS

UNIT Content No. of

Hours
Introduction and Various Avenues of Investment
Concepts of Investment- Elements of Investment- Need for Investment- Risk and Return in
I 15
Investment - Investment in Government Securities, Investment in Shares, Insurance Policies,
Mutual Funds, Bank deposits, Provident Fund Schemes, Post Office Schemes, Real Estate.
Financial Markets
Financial Markets - Definition – Role – Functions - Constituents of Financial Markets - Primary
Market - Secondary Market - Money Market - Capital Market- Debt Market - Eurobond Market
II 14
- Equity Market - Financial Services Market - Depository Market - Non Depository Market -
Mutual Fund – Types - Commodity Market - FOREX Market - Financial Instruments - Capital
Market Instruments.
Stock Exchange
Definition – Functions - Stock Exchange and Commodity Exchange Distinguished- Listing
III 14
Agreement - Stock Exchange Powers - Listing Benefits - Consequences of Non-Listing - New
Entry Norms for Unlisted Companies – Suspension/Withdrawal of Listing
SEBI
Features of SEBI Act - Objectives – Management - Powers and Functions - Regulatory Role -
IV 14
Investor Protection - Loss of Confidence of Small Investors – Causes – Rights of Investors –
Facilities by BSE - Ombudsman
Stock Market Trading Mechanism
Stock Exchange Dealings - Share Prices- Factors- Depository Participant(DP) - Depository
(DEMAT) Services- DEMAT Account- Electronic Settlement of Trade Procedure- Short
V 15
Comings of DEMAT System- Indian Depository- Role of CDSL- Benefits- Role of NSDL-
Online Stock Trading- Features. Stock Market Index- Meaning- Features - BSE Index Sensex –
CNX Nifty.
References Text Book
1. Gurusamy. S, “Capital Markets”, Vijay Nicole Imprints Pvt. Ltd, 2nd Ed., New Delhi, 2009
Reference Books
1. Bhalla V.K, “Investment Management, Security Analysis and Portfolio Management”, 19 th Revised
Ed., Sultan Chand & Co. Ltd, New Delhi, 2008.
2. Gordon. E and Natarajan. H, “Financial Markets and Services”, 11th Revised Ed., Himalaya Publishing
House, Mumbai, 2019.
3. Preeti Singh, “Security Analysis and Portfolio Management”, 1 st Ed., Himalaya Publishing House,
Mumbai, 2017.
4.Sanjeev Agarwal, “Guide to Indian Capital Market”, 1st Ed., Bharat Law House, New Delhi, 2000
Course On completion of the course, Students will be able to
Outcomes CO1: Identify and analyze the various avenues of Investment.
CO2: Apply the knowledge of various Markets and Instrument in business scenario.
CO3: Apply the norms relating to Stock Exchange.
CO4: Identify the functions of SEBI and rights of the Investors.
CO5: Analyze the Stock Market Index and Stock Exchange Trading.
 Course Code 18COE32/18COC31
Title WEB PROGRAMMING
Class III B.Com E.Com / B.Com (CA) Semester VI
Course The course aims to
Objectives  Understand the general structure of HTML
 List the different input elements in HTML.
 Describe client side programming using VBScript.
 Demonstrate Server side programming using JavaScript.
 Identify the events and event handlers in Java Script.
SYLLABUS

No. of
UNIT Content
Hours
HTML
Introduction - HTML Tags - The General Structure of HTML Document - Basic
I 6
Elements of Body and their Attributes - HTML Headings - Paragraph - Formatting
Elements - Image -Anchor Element - Lists in HTML.
HTML Forms
HTML Tables - Frames - Marquee - Form: The Input Element - Password - Textarea -
II 8
Select - Checkbox - Radio Button - File Upload - Push Button - Submit- Adding
Graphics - CSS and its Types.
VB SCRIPT
Introduction - Adding VB Script to Web Pages - Working with Variables - Control
III 8
Statement: If Then Else - Select Case - Looping Statement - For Next - For Each Next
- Do Loop - Do Until - While Wend - Arrays - Functions - Built-In Functions.
JAVASCRIPT
Introduction - Difference between Javascript and Java - Basic Rules - The Script Tag -
IV 8
Javascript Object Model - Javascript Dialog Boxes - Data Types - Variables -
Operators - If..Else Statements - Switch Case – Loops.
JAVASCRIPT
V Function - Javascript Events: Onclick – Onsubmit - Onmouseover - Event Handlers - 6
Arrays - HTML Forms in Javascript - Basics of Form Validation.
References Text Book:
1. Akanksha Rastogi, “Web Technology”, 1st Edition, K.Nath & Co Educational Publishers,
Meerut, 2012.
Reference Book:
1. Achyut S Godbole and Atul Kahate, “Web Technologies”, 2nd Edition, Tata McGraw Hill,
NewDelhi, 2009.
2. Kogent Learning Solutions Inc, “Web Technologies: Black Book”, Dreamtech Press,
NewDelhi , 2011.
3. Laura Lamay, Rafe Courl Burn, Jennifer kyrinin, ” Mastering HTML, CSS & Javascript Web
Publishing”,1st Edition, BPB Publications, New Delhi,2016
4. Satish Jain, ” Web Designing and Development: Training Guide”, 1st Edition, BPB
Publications, New Delhi, 2015.
Course On completion of the course, students will be able to
Outcomes CO1: Explore the fundamental tags of HTML.
CO2: Create interactive web pages using HTML and CSS.
CO3: Develop programs using control structures and arrays in VBSCRIPT.
CO4: Design server side programs using JAVASCRIPT.
CO5: Write Form Validation code in JAVASCRIPT
 Course Code 18COE33/18COC32
Title COMPUTER PRACTICAL VI - WEB PROGRAMMING
Class
III B.Com E.Com / B.Com (CA) Semester VI
Course The course aims to
Objectives  Understand the principles of creating an effective web page.
 Design web pages with style sheets.
 Understand Java script and VB script languages.
 Associate server & client-side scripts with HTML forms.
Exercises
1. Create a simple HTML page which demonstrates all types of lists.
2. Create a simple HTML page which loads image and links in another page.
3. Using HTML, Create a style sheet with border definition and font attributes.
4. Create a simple HTML web advertising page for product.
5. Create a student Bio-Data, using forms.
6. Develop a VB Script program to display a digital clock.
7. Write a VB Script program which prompts user to enter sum of two numbers and display whether the
answer is correct or incorrect.
8. Write a JavaScript program to scroll the text on title bar.
9. Write a VB script program to accept two values from form and apply any four-arithmetic function.
10. Write a JavaScript program for form validation.

Course On completion of the course, students will be able to

Outcomes CO1: Design web pages using HTML Programming.
CO2: Develop programs using scripting languages to add interactive components to web pages.
CO3: Create style sheets to format the web pages.
CO4: Build dynamic web pages using JavaScript and VBScript.
Course Code 18COU30/18COC33/18COE34/18AFU30/18CRM30/18BPU30/18FTU30
18FSU30/18CBI30
Title PRACTICE WORKSHOP – III
Class III B.Com (CA) Semester V & VI
Course The course aims to
Objectives  Provide practical knowledge for Preparing an Annual Report, Agenda and Minutes of a
Company.
 Expose the students the procedure for Filing IT returns for a University Professor/ Teacher.
 Build knowledge to prepare Curriculum Vitae.
 Familiarize the Advertisement Copy of a Product/ Service.
 Develop knowledge for preparing Share Trading Report and the Business Plan.

Exercises have been developed on the practical aspects of business and the same have been taught to the students
in the Practice Workshop classes. Examination is conducted for three hours at the end of the sixth semester and marks are
awarded. (CA : 40 Marks, CE : 60 Marks)

Course On completion of the course, students should be able to

Outcomes CO1: Analyze and prepare the Annual Report, Agenda and Minutes of a Company
CO2: File the IT returns for a University Professor / Teacher
CO3: Prepare the Curriculum Vitae.
CO4: Prepare an Advertisement Copy of a product/ service.
CO5: Apply the knowledge for preparing Share Trading Report and the Business Plan.
Course Code 18COU31/18COC34/18COE35/18AFU31/18CRM31/18BPU31/18FTU31/
18FSU31/18CBI31
Title PROJECT WORK
Class III B.Com (CA) Semester VI

Project work will be assigned to the students on the basis of group under the supervision and guidance of the
faculty members in the following areas;
a) Marketing
b) Finance
c) Management
d) Accounting and Taxation
e) Any other areas related to Trade and Commerce.
The grouping may be done in such a way that it has minimum three and maximum of five students. The project
report shall be submitted jointly by the group, evaluated by the Internal and External Examiners but the marks will be
awarded to each student separately by conducting viva-voce examination. (CA : 40 Marks, CE : 60 Marks)
Course Code 18GECCOC
Title MANAGEMENT INFORMATION SYSTEM
Class UG - Cluster V Semester V
Course The Course aims to
Objectives  Impart knowledge on Management Information System and its Application in Organizations.
 Identify and evaluate various Tools and Design of Management Information Systems.
 Provide knowledge on Implementation and Control of Information System.
SYLLABUS

Unit Content No. of Hours

Introduction
Management Information System (MIS) – Definition – Importance – Concepts – Nature
I 8
and Scope – Structure of MIS – Classification of MIS. Information – Definition – Types
of Information – Dimensions of Information System.
Development of MIS
System Development Stage – System Development Approaches – System Analysis –
II
Introduction – Requirement determination – Strategies for Requirement determination – 8
System Analysis tools – System Design – Design objectives – Design methods.
Management of Information Resources
Implementation Process – Hardware and Software Selection – System Maintenance –
III Evaluation of Management Information System – Information System Security: 8
Introduction – Terminology in Cryptography – Cipher Methods – Protecting
Information Systems – Information System controls.
References Text Book:
1. L.M.Prasad & Usha Prasad, “Management Information Systems”, 2 nd Edition, Sultan Chand & Sons,
New Delhi, Reprint 2011.
Reference Books:
1. Aman Jindal, “Management Information System”, Kalyani Publishers, New Delhi, 2003.
2. Dr. S.P. Rajagopalan, “Management Information System”, Margham Publications, Chennai, 2012.
3. Gerald V.Post David L.Anderson, “Management Information System – Solving Business Problems
with Information Technology”, McGraw Hill Education (India), New Delhi, 2012.
4. James.A, O‟Brain, George.M.Marakas, Ramesh Behi. “Management Information Systems”, McGraw
– Hill Education (India), New Delhi, 2017.
Course On completion of the course, students will be able to
Outcomes CO1: Understand the Management Information Systems in detail.
CO2: Explore on activities in System Development Approaches.
CO3: Identify various methods to Protect the Information.
Title OFFICE MANAGEMENT
Class B.Com (CA) Semester VI

Course The Course aims to

Objectives  Familiarize the office work and office functions
 Expose the knowledge on office administration and office layout
 Build knowledge on office system and mechanization of office procedures
 Develop knowledge in managing and maintaining office records
 Impart knowledge on communication process and office correspondence
SYLLABUS
UNIT CONTENT
Modern Office and Management
Introduction – Meaning – Office Work - Office Functions – Principles of Management -
I
Elements - Functions of Office Management – Information Management – Organization -
Characteristics - Importance – Benefits – Steps - Principles.
Administration and Accommodation.
Administration – Objectives – Accommodation – Principles – Location – Office Layout –
II Re-Layout – New Trends in Office Layout – Office Lighting – Types – Benefits –
Ventilation - Interior Decoration- Physical Hazards – Sanitary Requirements – Security –
Secrecy - Cleanliness.
Office System and Procedures
System Concept – Definition – System Analysis – Flow of Work – Role of Manager -
III
Centralization vs Decentralization – Mechanization – Criteria – Types of Office Machines.
Office Forms – Forms Control – Designing –Stationery.
Records Management
Records – Importance – Filing – Essentials - Classification and Arrangement of Files –
IV Methods. Modern Filing Devices – Indexing – Types – Selection – Filing Routine – Manual
– Retention Evaluation – Modern Techniques in Maintenance of Records .
Communication and Office Correspondence
Importance – Barriers – Process – Characteristics – Office Correspondence – Mail Services
V Facilities – Arrangements – Mail Routines – Cost Reduction or Cost Saving – Areas –
Methods – Budgetary Control.
Text Book
1.Chopra R.K, “Office Organization and Management”, 10th Revised Ed., Himalaya
Publishing House, New Delhi, 2015.
Reference Books
References
1.Arora S P, “Office Organization and Management”, 2nd Revised Ed., Vikas Publishing
Pvt Ltd., New Delhi, 2006.
2. Ghosh P K, “Office Management”, 12th Enlarged Ed., Sultan Chand and Sons, New
Delhi, 2010.
Course On completion of the course, students will be able to
Outcomes CO 1: Exhibit the knowledge and principles in office environment
CO 2:Recollect the office administration structure and office layout
CO 3:Identify appropriate flow of work and the criteria for mechanization
CO 4:Apply the knowledge in managing office records
CO5:Identify and utilize the effective communication channels for correspondence