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                                     COMMERCE

              MODEL CURRICULUM DEVELOPMENT COMMITTEE
               FOR UNDERGRADUATE DEGREE PROGRAMMES
                    Constituted by APSCHE, Hyderabad

1. Prof. Purushotham Rao                   Coordinator
          Osmania University

2. Prof. S.V. Satyanarayana                Members
           Osmania University

3. Prof. B. Parvateeswara Rao
   Andhra University

4.        Prof. B. Mohan
     S.V. University

5.      Prof. G. V. Bhavani Prasad
     Kakatiya University

6.      Prof. T. Umamaheswara Rao
     Acharya Nagarjuna University

7. Dr. D. Anjaneyulu
   S. K. University

8. B. Maruthi Rao
   Govt. Degree College (w)
   Mahaboobnagar

9. Dr. P. Venkateswar Rao
   Badruka Degree College,
   Hyderabad.
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                           COMMERCE (U.G.COURSES) .
                 Proposed Course Struacture for B.Com Degree Course
                      With efeect from 2008-2009 Admitted Batch
                                Proposed by APSCHE.
             Accepted and implemented by BOS, S.K. University, Anantapur.
                                     I Year B.Com.

    S..No.              Subject               Hours per week                Total
                                          Theory       Practicals      Hrs. per week

      1.        English language                                             6
      2.        Second language                                              4
      3.        Core subjects                                               18
      4.        Foundation Course                                            3
      5.        Computer Course                                              2
                Total                                                       33


                                    II Year B.Com.

    S..No.              Subject               Hours per week                Total
                                          Theory       Practicals      Hrs. per week

      1.        English language                                             6
      2.        Second language                                              4
      3.        Core subjects                                               18
      4.        Environmental Studies                                        4
      5.        Computer Course                                              3
                Total                                                       34


                                    III Year B.Com.

    S..No.              Subject               Hours per week                Total
                                          Theory       Practicals      Hrs. per week

      1.        Core subjects                                               30
      2.        Foundation course                                            3
                Total                                                       33
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         COMMERCE (U.G.COURSES) .Proposed Course Structure for B.Com Degree Course
                             FOR THE CORE SUBJECTS
               Approved by Board of Studies in Commerce, S.K.U, Anantapur.
                       With efeect from 2008-2009 Admitted Batch
                                      I Year B.Com.
S..No.                     Subject                       Hours per week               Total
                                                    Theory        Practicals     Hrs. per week
  1.       Financial Accounting-I                      5              1                6
  2.       Business Economics                          4             ---               4
  3.       Business Organization & Mgt.                3              1                4
  4.       Fundamentals of Information Tech.           3              1                4
           Total                                      15              3             18
           Public Exam: (Max. Marks):                 70             30               100
           Pass Marks : (Min. Marks):                 24             11                35
           Business Economics (Max.Marks):           100             nil              100
                                             II Year B.Com.
S..No.                     Subject                      Hours per week               Total
                                                   Theory      Practicals       Hrs. per week
   1.    Financial Accounting-II (Advanced            5             1                  6
         Accounting)
   2.    Business Statistics                          3             1                  4
   3.    Financial Services-Banking &                 3             1                  4
         Insurance
   4.    Taxation                                     3             1                  4
         Total                                        14            4                 18
         Public Exam: (Max. Marks):                   70           30                100
         Pass Marks : (Min. Marks):                   24           11                 35
         Programming C,C++ (Max.):                   100           50                150
Sl.No.3. 150 marks to be reduced to 100 marks by the Exams. Branch after assessment in the exams).
                                          III Year B.Com.
 S..No.                  Subject                       Hours per week                 Total
                                                 Theory          Practicals      Hrs. per week

   1.        Corporate Accounting                  4                  1                5
   2.        Cost & Management Accounting          4                  1                5
   3.        Business Laws                         4                  1                5
   4.        Auditing                              4                  1                5
   5.        Elective paper-I                      5                 ---               5
   6.        Elective paper-II                     5                 ---               5
             Total                                 26                 4               30
             Public Exam: (Max. Marks):            70                30               100
             Pass Marks : (Min. Marks):            24                11               35
             ELECTIVE PAPERS: Max.Marks:          100                50               150
             ELECTIVE PAPERS: Min. Marks:         35                 18               53
       Work load of I Year=18 Hrs + II Year=18 Hrs + III Year=30 Hrs =66 Hrs. per week.
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        GIST OF RESOLUTIONS OF THE B.O.S., S.K. UNIVERSITY, ANANTAPUR
The Board of Studies (BOS) met several times at the University, Anantapur and took the
following decisions: Resolutions: 30th May, 2009:
1. Unanimously resolved to have the following papers for B.Com., (General) for 2nd and
3rd years with effect from 2009-10 and 2010-11, respectively:
                                Second B.Com., (General)

Marks
Paper (V): 201: Financial Accounting                                      70 + 30
Paper (VI): 202: Business Statistics                                      70 + 30
Paper (IX): 203: Financial Services—Banking & Insurance                   70 + 30
Paper (VIII): 204: Taxation                                               70 + 30

                                Third B.Com., (General)
                                                                              Marks
Paper (IX): 301: Corporate Accounting                                        70 + 30
Paper (X): 302: Cost & Management Accounting                                 100
Paper (XI): 303: Business Laws                                               100
Paper (XII): 304: Auditing                                                   70 + 30
ELECTIVES:each set has two papers: .(for B.Com.Gen).Not for B.Com (CA).
Set I: Paper: (XIII&XIV): 305; 306: Insurance; and Banking.
                                                                 100 each.
Set II: Paper: (XV & XVI): 307,308: Accountancy; & BusI Maths              100 each.
Set III:Paper (XVII & XVII):309,310 Retailing; and Marketing               100 each.
Set IV: Paper(XIX & XX):311,312Taxation; and Finance                        100 each.
Set V:Paper(XVII & XVIII): 313,314Sec Practice;Office Mgt & Computers 100 each.
Set.VI:Paper(XXI & XXII)315,316:Adv. Corp Accounting & Mgt. A/c             100 each.
Set VII: Paper(XXIII,XXIV): Computer Applications papers (two papers)      150 each.
2. Unanimously resolved to request the University authorities to conduct Orientation/
Workshops for teachers working in Colleges for those newly introduced subjects.

3. Unanimously resolved to appoint such teachers who taught Business Economics for
the first year B.Com (General) / B.Com (Computers) as examiners for valuation.

4. Unanimously resolved to appoint such teachers working in Computers department(s),
besides such teachers working in Commerce department and are handling ‗Fundamentals
of Information Technology‘ subject/paper with the Academic qualifications such as
PGDCA/ and/ or such other qualifications recognized by the University, as question-
paper setters & examiners.

5. Unanimously resolved to stick on to the Scheme of valuation in every paper by the
teachers in the spot valuation camps. It has been hinted by the members of the BOS to
keep uniformity in the scheme of valuation for each paper at all the spot valuation camps.

6. Absentee students of Internal Assessment on accountof non-submission of records and
assignments be allowed to submit the records and assignments with a fine of Rs.100/-
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(Rupees One hundred only) for each paper, before appearing for the subsequent
examination in the subject concerned.

7.     In consultation with the BOS in Computers, the following resolution was taken:
     Unanimously resolved to have the following papers for B.Com., (Computer
     Applications) for 2nd and 3rd year B.Com., Course with effect from 2009-10 and
     2010-2011, respectively:
      Second B.Com., (Computer Applications)                                Marks.
     Paper 201: Financial Accounting                                                      70 + 30
     Paper 202: Business Statistics                                                       70 + 30
     Paper 205: Programming in C and C++ (Marks to be reduced to 100 by Exam Branch)     100 + 50
     Paper 204: Taxation                                                                  70 + 30
     Third B.Com., (Computer Applications)
   Paper 301: Corporate Accounting                                                       70 + 30
   Paper 302: Cost & Management Accounting                                                100
   Paper 303: Business Laws                                                               100
   Paper 304: Auditing                                                                    70 + 30
   Paper 309,310: Paper (XXI): Datebase Management Systems                               100 + 50
Paper 311,312: Paper (XXII): Internet Technologies and E-commerce                        100 + 50
                                                ********
     WORKLOAD : :COMPARISON OF OLD SYLLABUS AND NEW SYLLABUS.
                    OLD SUB HOURS/week NEW SUB                                HOURS/week
                                       THEORY                          THEORY           PRACT
   I.B.Com         F.A-I                  6          F.A-I                 5                 1
                   ECO                    4          ECO                   4                ---
                   IOM                    4          BOM                   3                 1
                   QT-I                   4          IT                    3                 1
  II B.Com         F.A-II                 6          Adv. A/c              5                 1
                   Q.T.-II                4          B. Stat               3                 1
                   BANK                   4          Prog C+C++            3                 1
                   Comp.Aware             4          Taxation              3                 1
  III B.Com        Corp.A/c               5          Corp.A/c              4                 1
                   Cost&Mgt               5          Cost&Mgt              5                ---
                   B. Laws                5          B. Laws               5                ---
                   BCRW                   5          Aud                   4                 1
                   Adv.Mgt.A/c            5          Elect-I               5                ---
                                                     Elect-II              5                ---
                                                     Sub Total             57                9
   TOTAL                                  66         Grand Total                            66
NOTE: For B.Com (Computer Applications) Course, Core subjects and workload will be the same
except that in II B.Com, in place of Banking, computer paper will be there. So also, for III B.Com.,
C.A., in place of two elective papers, computer papers will be there.
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                         GIST OF RESOLUTIONS Dt. 3rd JULY, 2010.
       Board of Studies in Commerce UG Programmes met on 3rd July, 2010 at 10.30 AM in the
Chambers of the Dean, College Development Council, S.K. University, Anantapur under the
Chairmanship of Sri G. Rama Gopal.
Members present:
   1. Dr. C. Siva Subrahmanyam, Principal (FAC), SDGS College, Hindupur.
   2. Dr. M. Venkata Seshu, Reader & Head, Dept. of Commerce, SDGS College, Hindupur.
AGENDA:
   1. Introduction of new electives Set No. VI containing (a) Advanced Corporate Accounting , and
       (b) Management Accounting on par with APSCHE, Hyderabad prescribed syllabus which is
       in vogue in Osmania University, Hyderabad.
   2. Reduction in the syllabus prescribed under new revised scheme in Cost and Management
       Accounting paper No.302.
   3. Revising Marks Distribution pattern for Cost and Management Accounting (Paper 302) from
       Maximum of 100 to 70 + 30 Marks pattern.
   4. Modification in the Elective Paper on Business Mathematics prescribed for 3rd year B.Com—
       Some deletions and additions.
   5. Discussion on the discrepancy in the total Max. Marks that arose in the 3rd Year B.Com.
       Degree (General) and Computer Applications courses.
   6. Identification of alternative paper in revised syllabus for those candidates who failed to
       complete their UG Programme at the end of September 2010.
   7. Conversion of BBM Optional Paper Maximum Marks from 75 + 25 pattern into 70 + 30
       Pattern on par with B.Com (General).
   8. Revision of syllabus in Advanced Corporate Accounting which was proposed in the previous
       BOS Meeting.
   9. Evaluation of Computer papers in B.Com (Computers), Fundamentals of Information
       Technology (FIT) in 1st Year UG, and Business Economics Papers is to be entrusted to the
       Commerce Board examiners alone.
RESOLUTIONS: The following were unanimous resolutions adopted by the BOS in Commerce:-
   1. Resolved to introduce Set VI containing two papers as Electives for B.Com (General)—i.e.,
       (a) Advanced Corporate Accounting (Marks: 100 + 50) and (b) Management Accounting
       (Marks: 100 + 50). The syllabus for these two papers will be uploaded to the SK University
       Website forthwith by the Chairman, BOS. Further, it is unanimously resolved to prescribe
       Maximum Marks for each paper in each set of Electives to be 100 + 50 Marks instead of 100
       Marks as prescribed in the previous BOS meeting.
                It may be noted that this alteration is taken up to ensure equity and equality of Marks
      Distribution between B.Com (General) and B.Com (Computer Applications) Courses. As
      such, it may be noted that all elective papers are to be set for Maximum of 150 Marks (i.e., 100
      Theory + 50 Project Work / Internals).
   2. The Board felt that the syllabus prescribed for Paper 302—Cost and Management Accounting
       is heavy and that some of the topics were repeated in some other papers elsewhere. As such, it
       is resolved to delete the following topics from Paper 302—Cost and Management
       Accounting:-
   DELETED: (a) Budgets; (b) Standard Costing; (c) Fund Flow; (d) Cash flow.
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                However, it is felt that Standard Costing topic may be included in the Elective Paper of
     Set VI, i.e., Management Accounting. The Chairman, BOS, will arrange to upload the Syllabus
     to the University Website with due modifications, following these alterations.
     3. Resolved to revise the Marks Distribution pattern in Cost and Management Accounting paper
          302, from 100 to 70 + 30 Marks.
     4. In Business Mathematics (308), in Unit No.1, Deletion of topics Vectors and Set theory
          functions, by replacing topics in Permutations and Combinations (new addition).
     5. The Board observed that there is a discrepancy in Marks Distribution in between B.Com
          (General) and B.Com (Comp.Appns). The three year Degree in B.Com (General) is for a total
          of 1400 Marks and B.Com (CA) for a total of 1550 Marks at present. To remove this
          discrepancy, it is resolved to—
               (a) Set 100 + 50 Marks for each selective paper in B.Com (General): Minimum Marks
                   for Pass—Theory: 35; and Internal: 18.
               (b) To request the Examinations Board to reduce the Marks obtained by the students in
                   Paper 205, i.e., Programming in C and C++ in B.Com (CA) to Maximum of 100
                   Marks. This can be done making use of the following formula:
                   1) Theory: formula = (70 / 100) * Marks secured.
                   2) Practical: formula = (30 / 50) * Marks secured.
         With the above modifications, both B.Com (General) and B.Com (CA) will stand on par with
each other as regards the total Maximum Marks distribution for the 3year Course. The SK University
examinations Board officials agreed to this proposal, when they met the BOS.
     6. The Alternative Papers in revised Syllabus are suggested for the failed candidates who failed
          to complete their course before September 2010.
             Old Syllabus (Prior to 2008)                    Alternative Papers in Revised Syllabus
I Year
a) Financial Accounting (100 Marks)                    Financial Accounting (70+30)
b) Business Economics (100 Marks)                      Business Economics (100)
c) Industrial Organization & Management (100)          Business Organization & Management (70+30)
d) Quantitative Techniques (Paper 1) (100)             Business Statistics as in Second Year (70+30)
II Year
a) Financial Accounting P,II (100)                     Advanced Accountancy (70+30)
b) Quantitative Techniques P2(100)                     Business Statistics as in Second Year (70+30)
(See if failed in P1,PII also)
c) Banking & Financial Systems (100)                   Financial Services, Banking, Insurance (70+30)
d) Computer Awareness (100)                            Fundamental of Information Technology (70+30)
III Year
a) Corporate Accounting (100)                          Corporate Accounting (70+30)
b) Cost and Management Accounting (100)                Cost & Management Accounting (70+30)
c) Business Law (100)                                  Business Laws (70+30)
d) Auditing & Income TaX (100)                         Auditing (70+30)
e) Business Correspondence & Report The same old syllabus of BCRW may be
Writing(100)                                           followed (100)
f) Advanced Management Accounting (100)                In Set No.VI Elective, Management Accounting
                                                       Paper of Third Year.
NOTE: In the Alternative Papers, the theory Marks of 70 can be converted to 100 Maximum marks,
with the help of the following formula:-Formula= (100 / 70) * Marks Obtained.
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   7. All Optional Papers in BBM degree examinations carrying 75 + 25 Pattern at present are
       modified to carry 70 + 30 Marks Pattern uniformly with immediate effect. For the failed
       Candidated, BBM, under 75+25 Pattern, conversion formulae are as follows:-

        Formulae:                  (70 / 75) * Marks obtainede in Theory.
                                   (30 / 25) * Marks obtained in Practicals.

       The Minimum Marks for Pass in Theory: 24; and 11 in Practicals.

   8. Resolved unanimously to authorize the Chairman, BOS, to modify the syllabus in Advanced
      Corporate Accounting (Elective paper) under Set II and Set VI and to upload the updated
      Syllabus and model question papers to the SK University Website, Anantapur.

   9. Resolved that the Evaluation of Computer papers in B.Com., Computer Applications,
      Fundamentals of Information Technology in 1st Year UG and Business Economics
      Paper is to be entrusted to the Commerce Board Examiners alone. The Dean, UG
      Examinations is hereby requested to advise the Spot Valuation Camp Officers
      accordingly, from time to time.

                     The Meeting Concluded with Vote of Thanks to the Chair.



                                                                         Sd/-     xx xxx xx

                                                                               CHAIRMAN, BOS.

                                                                       Sd/- xx xxx xxx xx
                                                                                   Member.

                                                                       Sd/- xx xxx xxx xx
                                                                                   Member.
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                         B.COM ( FIRST YEAR) : Gen &CA.
                      PAPER: I. FINANCIAL ACCOUNTING
Paper 101
Max Marks =70+30 ( Theory + Internal Assessment*)                           P.P.W. –
6 Hrs.
                                                                Pass Marks : (24+11)
*Internal Assessment for 30 marks consists of 10 Marks for record & 20 for Assignment.
Objectives:
    1. To make the students acquire the conceptual knowledge of accounting
    2. To equip the students with the knowledge of accounting process and preparation
       of final accounts
    3. To develop the skills of recording financial transactions and preparation of
       reports using computers
UNIT1: Introduction to Accounting:
          Need for Accounting – definition, features, objectives, functions,
 systems and bases and scope of accounting - Book keeping and Accounting -
 Branches of Accounting - Advantages and limitations -basic terminology
 used – Accounting concepts and conventions.
         Accounting Process -Accounting cycle -Accounting equation -
 classification of accounts -rules of double entry book keeping –
 identification of financial transactions- Journalizing –Posting to Ledgers,
 Balancing of Ledger Accounts – Computerized Accounting: Meaning and
 Features-Advantages and disadvantages of computerized Accounting Creating of
 an Organization - Grouping of accounts – Creation of Accounts – creation of
 inventory-creation of stock groups-,stock categories, units of measurement-stock
 items-entering of financial transactions-types of vouchers-voucher entry-editing
 and deleting of vouchers-voucher numbering-customization of vouchers

 UNIT 2: Subsidiary Books and Bank Reconciliation Statement
       Sub Division of Journal-Preparation of Subsidiary Books including
 different types of cashbooks- simple cashbook, cashbook with cash and discount
 columns, cashbook with cash, discount and bank columns, cashbook with cash
 and bank columns and petty cash book. Preparation of sales register, purchase
 register, journal proper, debit note register, credit note register, and different cash
 books including interest and discount transactions using computers.
       Bank Reconciliation Statement- Need - Reasons for difference between
 cash book and pass book balances - problems on favorable and over draft
 balances - Ascertainment of correct cash book balance. Preparation of bank
 reconciliation statement using computers
 UNIT 3:Trial Balance, Errors and Rectification.
        Trial Balance: meaning, objectives, methods of preparation Errors and
their Rectification - Types of Errors - Rectification before and after
preparations of final Accounts - Suspense Account- Effect of Errors on
Profit. Rectification of errors using computers.
UNIT 4: Final Accounts.
 - Final Accounts: Meaning, features, uses and preparation of Manufacturing,
Trading Account, Profit & Loss Account and Balance Sheet-Adjusting and Closing
entries. Preparation of trial balance, trading, profit and loss account, processing
of year ending and closing the books, adjusting and closing entries and balance
sheet using computers.
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UNIT - 5 : Consignment:
Consignment - Features, Terms used Proforma invoice - Account sale
Delcredere commission -Accounting treatment in the books of the consignor
and the consignee - Valuation of consignment stock - Normal and abnormal
Loss - Invoice of goods at a price higher than the cost price.
UNIT – 6 : Depreciation - Provisions and Reserves:
Meaning of Depreciation - Causes- objects of providing for depreciation -Factors
affecting depreciation - Accounting Treatment- Methods of providing
depreciation - Straight line method - Diminishing Balance Method. ,
Provisions and Reserves - Reserve Fund – Different Types of Provisions and
Reserves.

Suggested Readings:


   1. Principles and Practice of Accounting—
                             R.L. Gupta & V.K. Gupta Sulthan Chand & sons.
   2. Accountancy - I        S.P. Jain & K.L Narang       Kalyani Publishers
   3. Accountancy – I        TulasianTata Mcgraw Hill Co
   4. Financial Accounting – Dr.V.K.Goyal        Excel Books
   5. Introduction to Accountancy: T.S.Grewal          S.Chand and Co
   6. Accountancy – I        Haneef and Mukherjee Tata Mcgraw Hill Co
   7. Advanced Accountancy -Arulanandam Himalaya publishers
   8. Advanced Accountancy-I- S.N.Maheshwari & V.L.Maheswari Vikash
                                                              Publishing co.
   9. Ashok Banarjee                    Financial Accounting Excel Books
   10. Warren                           Financial Accounting Cengage .
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                                      PAPER-101.
            SRIKRISHNADEVARAYA UNIVERSITY, ANANTAPUR.
        B.Com. (THREE YEAR) DEGREE EXAMINATION –MARCH, 2009.
                             (Yearly Examination Scheme)
                           FIRST YEAR EXAMINATION
                        (Under Revised Common Core Syllabus)
                               PART—II: COMMERCE
                  PAPER—I: FINANCIAL ACCOUNTING (CA)
(Common for B.Com. (General/Advt. and Sales Promotion and Sales Management/Office
        Management and Secretarial Practice/Taxation/Computer Applications))
                                 (2008-09 Regulations)
Time: 3 Hours.                       PART-A.                Max. Marks : 70.
Answer any FIVE questions. Each question carries 6 marks.           (5 x 6=30 Marks).
   1. What is accounting? Who are the parties interested in accounting information?
   2. Name various subsidiary books and give the advantages.
   3. Journalise the following transactions:                                  Rs.
   June        2008     1.   Vishnu started business with                     80,000
                        4.     Paid into Bank                                30,000
                        9.     Purchased goods from Raju                      15,000
                      15 .    Goods returned to Raju                           2,000
                      20.     Withdrew from Bank                              10,000
                      31.     Commission received                              5,000

   4. Enter the following transactions in sales book of Teja                  Rs.
   March          2008
     2. Credit sales to Sravan                                                8,000
    7. Goods sold to Hari on credit                                           9,500
   12. Sold goods to Rajesh                                                   6,000
   16. Goods returned by Rajesh                                                 600
   20. Credit sales to Kishore                                                7,000
   24. Credit sales to Siva                                                  12,000

   5. From the following information, prepare single column cash book:
   2008 January                                                              Rs.
              1. Cash balance                                                20,000
              3. Purchased good from Hari for cash                             5,000
              4    Sold goods for cash                                        4,000
              8. Rent paid to landlord                                         2,000
             19. commission received                                           1,000
             22. Furniture purchased for office use                           3,000
    26 .      Salesman traveling expenses                                        500
   28.       Cash sales                                                        1,500
   29. Cash purchases                                                          8,000
   30. Commission pai                                                            200
   31. Goods sold for cash                                                     6,000
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   6. From the following balances, prepare trial balance:                         Rs.
       Purchases                                                              6,00,000
       Opening stock                                                          2,00,000
       Sales                                                                 10,00,000
       Carriage                                                                 28,000
       Salaries                                                                 60,000
       Capital                                                                4,00,000
       Debtors                                                                3,60,000
       Creditors                                                              2,00,000
       Buildings                                                              2,00,000
       Machinery                                                                60,000
       Commission received                                                       8,000
       Cash                                                                   1,00,000

   7. On 1.1.2002, a firm purchased machinery for Rs.90, 000 and got it installed at a
       cost of Rs.10, 000. It has decided to provide 10% depreciation under diminishing
       balance method. Show the machinery account for 4 years, assuming that the firm
       closes its books every year on 31st December.
   8. Give the rectification entries for the following errors:
                     (a)     Purchases book undercast by Rs.2, 000.
                     (b)     Goods returned to Kamal Rs.600 were posted to the credit of
                             his account.
                     (c)     Drawings of Rs.500 were debited to general expenses.
                     (d)     Rent paid Rs.1, 000 was not posted.
                                        PART—B
                              Answer any FOUR questions.            (4 x 10=40 marks)
   9. Enter the following transactions in three-column cash book:
       2008 June
       1. Balance of cash in hand Rs.400, overdraft at Bank Rs.5,000
       4. Invested further capital Rs.10,000 out of which Rs.6,000 deposited in Bank.
       5. Sold goods for cash Rs.8,000
       6. Collection from Sinha, a debtor of last year Rs.8,000, discount allowed Rs.200
       11. Paid Raman, our creditor Rs.2,500, discount allowed by him Rs.65
       13. Commission paid to Robert, our agent Rs.530
       14. Office furniture purchased from Keshav Rs.200
       17. Drew cheque for personal use Rs.700
       19. Collection from Amar Rs.4,000 deposited in the Bank on 20th
       20. Drew from the bank for office use Rs.500
       21. Drew cheque for petty cash Rs.150
       29. Drew from bank and paid salary to office staff Rs.1,500
       30. Deposited into bank Rs.10,000.
   10. Prepare a bank reconciliation statement from the following:
       (a) Balance as per cash book           Rs.15,000
       (b) Cheques issued but not presented for payment Rs.2,000
       (c ) Cheques deposited but not collected Rs.1,5000
       (d) Interest credited in pass book only Rs.50
       (e) Wrong credit in pass book Rs.2,600
       (f) Bank charges debited in pass book only Rs.20
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 11. Rajan & Co. consigned 1000 watches to Rajani & Co. costing Rs.60 each. Expenses
of Rajan & Co. were Rs.1,000. These watches shown in the invoice at Rs.90,000. The
remuneration of agent was fixed at 5% on sales. Rajani & Co. accepted a bill for
Rs.20,000 as advance.
The consignee paid Rs.2000 for Octroi. The agent sold 600 watches for Rs.60,000 and
incurred Rs.4,500 as selling expenses. Rajani & Co. remitted a bank draft for the balance
of amount due. Show the necessary ledger accounts in the books of consignor.

12. From the following balances of Ramana as on 31-12-2007, prepare final accounts:
                                                                       Rs.
Opening stock                                                         1,32,000
Purchases                                                               83,600
Purchase returns                                                          1,320
Sales                                                                  1,87,440
Sales returns                                                             8,360
Debtors                                                                  26,400
Furniture                                                                17,600
 Premises                                                                71,500
  Capital                                                                55,000
Creditors                                                              1,76,000
Bills payable                                                            26,400
Wages                                                                     8,800
Cash                                                                      1,760
Bank                                                                      6,600
Bills receivables                                                        28,600
Salaries                                                                 44,000
Bad debts                                                                   440
Insurance                                                                 5,500
Advertisements                                                            6,600
Carriage inwards                                                          4,400


Adjustments:
a)Closing stock                        1,25,000
b)Depreciate premises by 5% and furniture by 10%
c)Insurance is prepaid to the extent of Rs.1,000
d)Create a provision of 5% on debtors for doubtful debts
e)Wages outstanding Rs.1,200.

13.     Vijay purchased machinery for Rs.38,000 and spent Rs.7,000towards installation
on 1st April, 2004. On 1st July, 2005, he purchased another machinery for Rs.20,000. On
30th June, 2006 he sold the machinery purchased on 1st April 2004, for Rs.25,000 and
purchased another machinery for Rs.30,000. Vijay depreciates machinery at 10% on
reducing balance method and closes his books on 31st December every year. Show the
machinery account till 31 December, 2006.
 14 of 72
14.     On verifying the books of Raman, the trial balance has agreed, but the following
errors were detected:-

                       (a) An Invoice received from Abdul Rehman for Rs.550 was
entered in the books as for Rs.55 only. (b) A bill of Rs.225 for old Furniture of the
Business sold to Chand was entered in the Day Book. (c ) Bill received from Jayawant
for repairs done to Machinery Rs.150 and three table fans supplied Rs.290, was entered
in the Invoice Book. (d) Rs.1,500 paid for repairs done to the Building were debited to
Building Account. (e) Rs.900 paid for rent were debited to Landlord‘s Account and
Rs.275 paid to Dhanram against our acceptance were debited to Shantaram‘s Account.
(f) Goods slod to Hirji worth Rs.10, were debitedto his account as Rs.100. From the
Cash Book it was found that discount of Rs.40 allowed by John was not posted to his
account and an amount of Rs.25 for interest on Bank Overdraft was credited to Interest
Account.
       Pass the necessary Journal Entries to rectify the above mistakes.

15. Define Accounting. What are its advantages and limitations?

16. What is depreciation? Explain the causes and objectives of providing depreciation.


                                       *******

                             QUESTION PAPER SETTING.


              PART—A : 3 THEORY QUESTIONS + 5 SMALL PROBLEMS.

              PART---B : 2 THEORY LONG QUESTIONS +6 LONG PROBLEMS.

                                        *******
15 of 72
                          B.COM ( FIRST YEAR) :Gen& CA.
                         PAPER: II. BUSINESS ECONOMICS
Paper 102                                                       P.P.W.= 4 Hrs.
Max Marks =100
Objective: To facilitate the students to learn the concepts of economics and apply
them in real life situations.
Unit I: Introduction
         Economic and Non-Economic Activities—Business-Meaning—Economics-
Definitions--micro and macro economics-method of economics-positive and normative—
inductive and deductive approaches—reading of graphs-concept of slope—Utility-
cardinal and ordinal utility-Law of diminishing marginal utility-Law of Equi-marginal
Utility.
Unit II: Demand, Supply and Market Equilibrium
        Demand-meaning-individual demand—law of demand-properties of demand
curve-income effect and substitution effect-exceptions to the law of demand—individual
demand and Market Demand—demand function—determinants of demand and market
demand—shift of demand vs. movement along a demand curve—Elasticity of demand-
price elasticity-meaning and measurement-price elasticity and total revenue of a firm-
income elasticity-classification of goods based on income elasticity-cross elasticity-
classification of goods into substitutes and complements—Supply-law of supply-
determinants of supply—market equilibrium—concept of consumer surplus.
Unit III: Production and Costs
        Production function—Distinction between short-run and long-run—Production
with one variable input-relationship between total, marginal and average production
functions-law of variable proportion—production with two variable inputs-isoquants -
isocosts-techniques of maximization of output, minimization of cost and maximization of
profit-scale of production-economies and diseconomies of scale—Cost of production-cost
function—short-run total and average costs—long-run total and average cost.
Unit - IV: National Income, Trade Cycles
        National Income—definition-meaurement—GDP-meaning—fiscal deficit—
economic systems-socialism-mixed economy system-free market economies- Concepts
of Economic Liberalistion, privatization, Globalisation—WTO—objectives—
agreements—functions—Trade cycles-meaning-phases-consequences-remedies—
Unit – V : International Trade
        International Trade-Balance of payments.
Suggested Books:
Aryasri and Murthy: Business Economics, Tata Mcgraw Hill
Deepashree: General Economics, Tata Mcgrawhill
HL Ahuja Business Economics, S.Chand
KPM Sundaram: Micro Economics
Mankiw: Principles of Economics, Cengage
Mithani: Fundamentals of Business Economics, Himalaya
16 of 72


                                     PAPER-102.
             SRIKRISHNADEVARAYA UNIVERSITY, ANANTAPUR.
       B.Com. (THREE YEAR) DEGREE EXAMINATION –MARCH, 2009.
                             (Yearly Examination Scheme)
                           FIRST YEAR EXAMINATION
                       (Under Revised Common Core Syllabus)
                               PART—II: COMMERCE
                   PAPER—II: BUSINESS ECONOMICS. (CA)
(Common for B.Com. (General/Advt. and Sales Promotion and Sales Management/Office
       Management and Secretarial Practice/Taxation/Computer Applications))
                                (2008-09 Regulations)
      Time: 3 Hours.
                                     PART A                         Max. Marks 100.
                          Answer any FIVE questions.               (5 x 8=40 marks).
   1. Scarcity definition of Economics.
   2. Micro and Macro Economics.
   3. What is Income elasticity of demand?
   4. What is consumer‘s surplus?
   5. Oligopoly.
   6. Production function.
   7. World Trade Organisation (WTO).
   8. Bilateral trade agreements.
                                       PRAT B

                             Answer any FOUR questions.                 (4 x 15=60 marks)
   9.    What are ‗economic‘ and ‗non-economic‘ activities? Distinguish between the
         two.
   10.   Critically examine the welfare definition of economics.
   11.   What ismeant by price elasticity of demand and explain the various methods of
         measuring price elasticity of demand.
   12.   What are the features of perfect competition? Explain the short-run equilibrium
         of a firm under perfect competition.
   13.   Explain thelaw of variable proportions and bring out its importance.
   14.   What are bu;siness cycles? Outline the causes for cyclical fluctuations.
   15.   Write a note of GATT.
   16.   What is International Trade? Explain its imporatance in changing economic
         trends.
                                         *********
                             QUESTION PAPER SETTING.

               PART—A : 8 Short Note Questions (thorough coverage all units)

               PART—B : 8 Long Questions (thorough coverage of all units)

                                         ******
17 of 72
                            B.COM ( FIRST YEAR) : Gen & CA.
           PAPER: III. BUSINESS ORGANIZATION & MANAGEMENT.
Paper 103
Max Marks =70+30* (Theory + Internal Assessment*)                 P.P.W.= 4 ( 3 + 1)
hrs.
                                                             Pass Marks : (24 + 11)
*Internal Assessment for 30 marks consists of 10 Marks for record & 20 for Assignment.
        Objective: To facilitate the students to learn the concepts of business
organization and management.
Unit :1 Fundamental Concepts:
        Concepts of business, trade, industry and commerce- Business – features of
business, Trade – Classification- Aids to Trade – Industry- Classification – Commerce-
Relationship between trade, industry and commerce- Business Organization-Concept- –
Functions of Business.
Entrepreneur – Meaning-Characteristics of Entrepreneurs – Types of Entrepreneurs –
Functions of an entrepreneur - Steps to start Enterprise– Sources of finance –Long
Term-Short Term
Lab Work: The students are expected to go through project reports.
Unit:2 Forms of Organization, Sole Proprietorship, Partnership and Joint Hindu
Family:
        Business Organization – Forms of Business Organization – Classification –
Factors influencing the choice of suitable form of organization.
Sole Proprietorship -Meaning –Characteristics – Advantages and disadvantages –
suitability.
Partnership – Meaning –Characteristics –Kinds of partners- Registration of partnership –
Partnership deed – Rights and obligations of partners - Joint Hindu Family Business –
Characteristics – Advantages and limitations.
Lab Work: The students are expected to go through partnership deed and prepare a
simple partnership deed.
Unit 3: Joint Stock Company:
        Joint Stock Company – Meaning – Characteristics –Advantages - Kinds of
Companies – Difference between private and public companies –Promotion of A
Company: Promotion –Stages-Promoters –Characteristics –Registration –Capital
subscription – Commencement of Business – Preparation of Important documents –
Memorandum of Association – Significance – Clauses –– Articles of Association –
Contents –– Prospectus – Contents – Statement in lieu of Prospectus.
Lab Work: The students are expected to go through a memorandum of association,
articles of association and prospectus. As a group they are expected to prepare a
model prospectus.
Unit: IV: Management, Planning and Decision Making
       Management- Meaning – Significance- Management Vs Administration –
Functions of management – Levels of Management – Skills of management –Leadership-
Leader Vs Manager-Traits of successful Leaders- Scientific Management – features-
Fayol‘s Principles of Management .
Planning – Meaning – Significance –Types of Plans – Decision making – Steps in
Process Decision making process
18 of 72
Lab Work: The students are expected to prepare a small note of the skills of
management required to manage the organization of their choice.
Unit 5: Organizing
        Organizing – meaning - Organization – Features – the process of organization –
principles of organization- Elements of organizations –organization chart
Delegation of authority – meaning - Elements – Principles – Types – Difficulties in
delegation – Guidelines for making delegation effective
Centralization – Decentralization –Meaning – Differences between delegating and
decentralization
Lab Work:
       The students are expected to go through the organization structures of a few
organizations and prepare an organization structure for a small unit.

       The students are expected to prepare a small project report on how to start a small
industry unit of their choice incorporating various aspects learned in this subject.
Suggested Books:
    Bhatia RC: Business Organization and Management, Ane Books
    Talloo                           : Business Organisation and Management. Tata
    RK Sharma and Shashi K.Gupta: Industrial Organization and Management,
      Kalyani
    CB Gupta                         : Industrial Organization and Management
    Aryasri and Murthy               : Industrial Organization and Management, Tata
    Govindarajan and Natarajan       : Principles of Management, Prentice Hall
    RK Sharma and Shashi K.Gupta: Industrial Organization and Management,
      Kalyani
    CB Gupta           : Industrial Organization and Management, Sultan Chand
    Bhushan Y K: Business Organization and Management, Sultan Chand
    Surendar and Madhavi : Industrial Organization and Management, Himalaya
    Sherlekar: Business Organization and Management, Himalaya
    Robins S P: Management, PHI
    Rao VSP: Management, Excel
    Gupta CB: Entrepreneurship Development in India, Sultan Chand
    Prasad L M: Management, Sultan Chand
    Subba Rao P: Management and Organizational Behavior, Himalaya
    Dubrin: Essentials of Management, Cengage
    Satyaraju: Management, PHI
    Moshal : Organization and Management, Galgotia
    Kumkum Mukhrjee: Principles of Management, Tata
    Chandra Bose: Principles of Management, PHI
    James F. Stoneir: Management, PHI
19 of 72


                                        PAPER-103.
              SRIKRISHNADEVARAYA UNIVERSITY, ANANTAPUR.
        B.Com. (THREE YEAR) DEGREE EXAMINATION –MARCH, 2009.
                               (Yearly Examination Scheme)
                              FIRST YEAR EXAMINATION
                         (Under Revised Common Core Syllabus)
                                 PART—II: COMMERCE
      PAPER—III: BUSINESS ORGANISATION & MANAGEMENT.(CA)
(Common for B.Com. (General/Advt. and Sales Promotion and Sales Management/Office
        Management and Secretarial Practice/Taxation/Computer Applications))
                                   (2008-09 Regulations)
Time: 3 Hours.                         PART A                  Max. Marks: 70.
                             Answer any FIVE questions.                 (5 x 5=30 marks).
   1. Define and distinguish Private and Public limited companies.
   2. Define the term ‗Entrepreneurship‘. What are the characteristics of an
       Entrepreneur?
   3. Define a Company. What are the characteristics of a Public limited Company?
   4. Explain the fiduciary position of promoter of a public limited Company.
   5. Define and distinguish ‗Authority‘ and ‗Power‘.
   6. Define a Plan. What are the different types of plans?
   7. Discuss as to whether ‗Management‘ is a science or an art.
   8. Define a Leader. What are the traits of a successful leader?
                                          PART B
                           Answer any FOUR questions.                    (4 x 10= 40 marks).
   9. What are the different forms of ‗Business‘? What are factors that influence the
       choice of suitable form of organization?
   10. Define ‗Limited Partnership‘ and differentiate it from ‗Unlimited Partnership‘.
   11. Define the terms ‗Memorandum‘ and ‗Articles of Association‘ of a Company and
       distinguish the two.
   12. What are the different stages of promotion of a Company? What are the
       documents to be filed with the Registrar of Companies for a Public Company to
       commence its business?
   13. What are the different functions of Management? What are the skills required of
       a successful management?
   14. What are the principles of Management as defined by Henry Fayol?
   15. ‗A right place for a right thing and a right man in the right job‘ is the essence of
       an effective organization. Discuss.
   16. Define and distinguish Centralisation and decentralization.
                                           ********

                            QUESTION PAPER SETTING.

        PART—A : 8 Short Note Questions (thorough coverage of all units)

              PART—B : 8 Long Questions (thorough coverage of all units)
                                    ******
20 of 72
                           B.COM ( FIRST YEAR) : Gen & CA.
     PAPER: IV. FUNDAMENTALS OF INFORMATION TECHONOLOGY
Paper 104
Max Marks =70+30* (Theory + Internal assessment*)
P.P.W.=– 3+1=4 Hrs
                                                                  Pass marks (24 + 11)
*Internal Assessment for 30 marks consists of 10 Marks for record & 20 for Assignment.
Objective:To impart basic knowledge of computers with application of various packages.
Unit – I :
Introduction to computers: Definition, Characteristics and limitations of computers -
Elements of Computers - Hardware - CPU - Primary and Secondary memory - Input and
Output devices. IT enabled services - BPO, KPO, Call centers.
 Modern communications: (Concepts only)- communications – FAX, Voice mail, and
information services – E Mail – Creation of email id - group communication – Tele
conferencing – Video conferencing – File exchange – Bandwidth – Modem – Network
Topologies – Network types LAN, MAN, WAN and their architecture – Dial up access
Unit – II :
Operating System and Windows: Operating Systems: Meaning, Definition, Functions
and Types of Operating Systems - Booting process – Disk Operating System: Internal
and External Commands – Wild Card Characters – Computer Virus,              Cryptology.
Windows operating system - Desktop, Start menu, Control panel, Windows accessories .
Unit – III :
MS Office I : MS Word : Word Processing : Meaning and features of word processing
– Advantages and applications of word processing - Parts of MS Word application
window – Toolbars – Creating, Saving and closing a document – Opening and editing a
document - Moving and copying text – Text and paragraph formatting, applying Bullets
and Numbering – Find and Replace – Insertion of Objects, Date and Time, Headers,
Footers and Page Breaks – Auto Correct – Spelling and Grammar checking – Graphics,
Templates and wizards - Mail Merge : Meaning, purpose and advantages – creating
merged letters, mailing labels, envelops and catalogs- Working with Tables – Format
Painter.
Unit-IV:
MS EXCEL : Features of MS Excel – Spread sheet / worksheet, workbook, cell, cell
pointer, cell address etc., - Parts of MS Excel window – Saving, Opening and Closing
workbook – Insertion and deletion of worksheet – Entering and Editing data in worksheet
– cell range – Formatting – Auto Fill –Formulas and its advantages – References :
Relative, absolute and mixed – Functions: Meaning and Advantages of functions,
different types of functions available in Excel – Templates –Charts – Graphs – Macros :
Meaning and Advantages of macros, creation, editing and deletion of macros – Data
Sorting, Filtering, validation, Consolidation, Grouping, Pivot Table and Pivot Chart
Reports.
Unit – V : Internet & E commerce
Services available on internet - WWW - ISP.
E commerce : Meaning ,advantages and limitations, applications of E commerce - trading
stocks online, ordering products / journals / books etc., online, travel and tourism
services, employment placement and job market, internet banking, auctions, online
publishing, advertising-Online payment system..(including practicals).
21 of 72
Lab Work:
   MS DOS
   MS WINDOWS
   MS WORD
   MS EXCEL
   MS ACCESS
   MS POWERPOINT
   INTERNET AND E COMMERCE PRACTICALS
References:
1. Information Technology           : Dennis P. Curtin, McGraw Hill International
2. Fundamentals of Computers        : P. Mohan, Himalaya Publishing House
3. Fundamentals of Computers        : Atul Kahate, Tata McGraw Hill
4. Fundamentals of Computers        : V. Srinivas, Kalyani Publications
5. MS Office                        : Sanjay Saxsena
6. MS Office                        : Sanjay Saxsena
7. E commerce                     : CSV Murthy,Himayalaya Publishing House
8.Raymond Green Law               :Fundamentals of theInternet,Tata Mc Graw Hill
9.Efraim Turban                    :Electronic Commerce,Pearson Education
10. E-Commerce,E-Business         :C.S.Rayudu ,Himalaya Publishing House
11. Fundamentals of Information Technolgy:          Deepak Bharihanke, Excel
12. Understanding Computers                         : Morley, Cengage.
22 of 72
                                      PAPER-104.
             SRIKRISHNADEVARAYA UNIVERSITY, ANANTAPUR.
        B.Com. (THREE YEAR) DEGREE EXAMINATION –MARCH, 2009.
                             (Yearly Examination Scheme)
                            FIRST YEAR EXAMINATION
                        (Under Revised Common Core Syllabus)
                               PART—II: COMMERCE
  PAPER—IV: FUNDAMENTALS OF INFORMATION TECHNOLOGY.(CA)
(Common for B.Com. (General/Advt. and Sales Promotion and Sales Management/Office
        Management and Secretarial Practice/Taxation/Computer Applications))
                                 (2008-09 Regulations)
Time: 3 Hours.                           PART A                          Max. Marks: 70.
                   Answer any FIVE questions.                          (5 x 6 =30 marks).
   1. C.P.U.
   2. Header and Footer.
   3. Control Panel.
   4. Exsternal commands in DOS.
   5. E-mail.
   6. Task scheduler.
   7. Multi-processing.
   8. WWW.
                                        PART B
                            Answer any FOUR questions.              (4 x 10 = 40 marks).
   9. Explain the components and functions of central processing unit.
   10. Write a short note on PC operating system.
   11. How are the tables created in Word.
   12. Explain ghe following:
          (a) Creating a workbook.
          (b) Opening a workbook.
          (c) Saving a workbook.
          (d) Ceating and inserting worksheet.
          (e) Deleting a worksheet.
   13. Explain different options in the menubar in powerpoint.
   14. Explain the various features of Ms-Access.
   15. What is Internet? Explain today‘s information technology.
   16. Create a student bio-data in word document using TAB STOPS.
                                   *********
                        QUESTION PAPER SETTING
           PART—A : 8 Short Note Questions (thorough coverage of all units)
              PART—B : 8 Long Questions (thorough coverage of all units)
                                        ******
23 of 72
                   B.COM (SECOND YEAR) : Gen & C.A..
                   PAPER: V. ADVANCED ACCOUNTING
Paper: 201                                                         P.P.W.= (5+1= 6) Hrs.
   Max. Marks :70+30* ( Theory + Internal Assessment*)             Pass marks : (24 + 11)
  *Internal Assessment for 30 marks (10 Marks for record & 20 Marks for Assignment).
Objectives:
1.To appraise the students of the application of accounting knowledge to special business
activities. 2.. To impart skills of preparation of final accounts of non-trading partnership,
organizations. 3.To develop skills of recording of transactions relating to issue of shares
and debentures, branches and departments manually and using computers.
UNIT – I: Accounts from Incomplete Records - Hire purchase and installment
purchase system.
           Single Entry: Features – books and accounts maintained- Recording of
transactions -Ascertainment of Profit. –( Statement of Affairs method only).
Hire Purchase System - Features –- Accounting Treatment in the Books of Hire
Purchaser and Hire Vendor - Default and Repossession - Installment Purchase
System - Difference between Hire purchase and Installment purchase systems -
Accounting Treatment in the books of Purchaser and Vendor
UNIT-II : Accounting of Non-Profit Organizations:
           Non-Profit entities-Features of non-profit entities – Accounting process-
Preparation of summaries -Receipts and Payments Account meaning and special
features-Procedure for preparation-uses and limitations. Income and Expenditure
Account- features- procedure for preparation- preparation of Balance Sheet
UNIT - III : Partnership Accounts:
           Legal provisions in the absence of Partnership Deed - Fixed and
Fluctuating Capitals –Preparation of final accounts. – Accounting Treatment of
Goodwill and Admission of a partner.
UNIT – IV: Accounting treatment of Retirement and Death of a Partner –
           Accounting treatment relating to Goodwill – Ratio of gain – settlement of
amount due to the retiring parter/ to the                         of the deceased partner
(excluding joint life policy). Dissolution of Firm (Excluding Sale to Firm, Company
and Amalgamation) – Recording of partnership transaction and preparation of final
accounts using computers. (24 hours)
UNIT-V : Company Accounts:
           Issue of Shares at par, Premium and at Discount - Forfeiture and
Reissue of Shares-Rights issue (Theory Only) - Recording of transactions relating to
issue of shares using computers.        Issue and Redemption of Debentures                  -
Redemption out of profits –sinking fund method. Recording of transaction relating to
issue and redemption of debentures using computers. Underwriting of Issue of Shares
(Simple Problems)
Suggested Readings:
1.Principles & Practice of Accounting RLGupta&VKGuptaSulthan Chand &sons
2. Accountancy – I                               Tulasian            TaTA Mcgraw Hill Co
3.Accountancy - I                                S.P. Jain & K.L Narang Kalyani Pub.
4.Financial Accounting –                         Dr.V.K.Goyal                  Excel Books
5.Introduction to Accountancy                    T.S.Grewal                S.Chand and Co
6.Accountancy – I                                Haneef and Mukherjee tata Mcgraw Hill
24 of 72
7.Advanced Accountancy -                       Arulanandam           Himalaya pub.
8..Advanced Accountancy-I                      S.N.Maheshwari & V.L.Maheswari
                                               Vikash Publishing Co.
                                         Code-201.
              SRIKRISHNADEVARAYA UNIVERSITY, ANANTAPUR.
         B.Com. (THREE YEAR) DEGREE EXAMINATION –MARCH, 2010.
                               (Yearly Examination Scheme)
                            SECOND YEAR EXAMINATION
                          (Under Revised Common Core Syllabus)
                                 PART—II: COMMERCE
                   PAPER—V: ADVANCED ACCOUNTING (CA).
(Common for B.Com. (General/Advt. and Sales Promotion and Sales Management/Office
        Management and Secretarial Practice/Taxation/Computer Applications))
                                   (2009-10 Regulations)
Time: 3 Hours.                        PART A.                           Max. marks: 70.
                              Answer any FIVE questions.              (5 x 6=30 marks).
   1. What do you understand by Single Entry? What are its disadvantages?
   2. Discuss the characteristic features of Income and Expenditure account.
   3. Narrate thelegal provisions in Partnership Act applicable to accounts in the
       absence of agreement.
   4. Mr. Kurav keeps his books on Single entry system and the following information
       is available for the year ending 30th June 2009.

          Particulars             As on 1-7-2008 (Rs)            As on 30-6-2009 (Rs)
Investments                                            NIL                            2,000
Furniture                                               400                             400
Stock                                                 5,600                           6,100
Debtors                                               4,200                           6,800
Cash in hand                                            300                             400
Creditors                                             3,500                           3,800
Bills Payable                                          NIL                              600
Loan                                                   NIL                            1,000
             He has drawn Rs.1,000 during theyear for personal needs. Prepare a
    statement showing his profit for the year ending 30th June, 2009 after writing off 10%
    depreciation on furniture and making a provision for bad debts of 10% on debtors.
    5. The Kurnool Cricket club has kept its accounts on cash basis and the figures for
        the year ending 31st March 2009 are given below. You are required to prepare
        Receipts and Payments account to identify the closing cash balance.
Entry fee received                                                                Rs.2,500
Subscriptions received                                                           Rs.19,800
Investments purchased                                                             Rs.1,100
Expenses paid                                                                    Rs.27,250
Green fee received                                                                  Rs.600
Locker Rent received                                                                Rs.500
Surplus on bar account                                                            Rs.7,500
Cash inhand ( on 1-4-2008)                                                        Rs.2,350
Secretary‘s Honorarium                                                                1,500
25 of 72
   6. Mr Hari and Mr. Giri are partners with Capital of Rs.40,000 and Rs.24,000
       respectively, On 1st January 2008. The Partnership deed consists of the following
       conditions:
           (a) Interest on Capital at 5% percent per annum;
           (b) Interest on drawings at 4% per annum;
           (c) Mr. Hari gets a salary of Rs.400 per month;
           (d) Mr. Giri gets a commission of 10% on net profit.
       The net profit of the firm for the year ending 31-12-2008 amounted to Rs.20,500.
       The drawings of the partners are—Mr. Hari Rs.2,400 and Mr. Giri Rs.1,600.
       Prepare Profit and Loss Appropriation account and Capital accounts of the
       Partners assuming capitals are fluctuating.
   7. Mr. Sarma, Mr. Varma and Mr. Sastry are partners sharing profits in the ratio of
       3:4:2. Mr. Varma retires and the goodwill of the firm is valued at Rs.16,200. No
       goodwill account appears in the books of the firm.
       Mr. Sarma and Mr. Sast;ry decided to share Profits in the ratio of 5:3. No
       goodwill is to be raised in the books of he firm.
       You are required to write necessary journal entries with narration to record the
       above transactions.
   8. M/s Chaitu Electronics Co.Ltd., invited applications for 1,00,000 shares of Rs.10
       each at a discount of 6%, payable as follows: On application: Rs.2-50; on
       allotment: Rs.3-40; ;and on first anf final call: Rs.3-50. The Company received
       applications for 90,000 shares and all these were accepted. All money due was
       received except the first and finall call on 1,000 shares. Pass necessary journal
       entries in the books of the Company.

                                    PART B.
                        Answer any FOUR questions.                  (4 x10=40 marks).

   9. What do you understand by Instalment system? In what arespect does it differ
       from Hire Purchase system?
   10. Define goodwill and explain its treatment in the books of account on admission of
       a new partner.
   11. Mr. Abdulla purchased machinery under hire purchase arrangement from Mr.
       David. The cash price of themachinery was Rs.15,500. The payment for the
       purchase is to be made as under:
       On signing the agreement Rs.3000
       On first year end Rs.5000
       On second year end Rs.5000
       On third year end Rs.5000.
       Make necessary ledger accounts in the books of both the parties charging
       depreciation at 10% on diminishing balance method.
   12. Prepare an Income and Expenditure account for the year ending 31st March 2009
       and the balance sheet as on that date of Modern Degree College from the
       following:
26 of 72

 Receipts & Payments account of Modern Degree College, year ending 31st March 2009.
                                          Rs.                                          Rs.
Balance as on 1-4-2008                 20,000 Pay & allowances                      70,500
Tution fee                             59,000 PF contributions                       5,540
fines                                   1,000 Printing & Stationery                    700
Grant from State Govt.                 30,000 Books for library                      4,600
Interest on securities                    300 Postage & telegrams                      500
Rent from ;use of hall                  1,000 News papers, Magazines, etc,             300
                                                Science equipment (Capt. Exp)          480
                                                Laboratory expnses                     500
                                                Construction of new buildings        4,700
                                                Repairs & Maintenance                  600
                                                Audit fee                              300
                                                General expenses                       580
                                                Cash balance as on 31-3-2009        22,000
                                     1,11,300                                     1,11,300
    Additional Information:
    a) The College had the following assets as on 31st March 2008: furniture Rs.35,000;
        Land and buildings Rs.1,60,000; Library books Rs.24,000; Invesments Rs.10,000;
        outstanding tution fee Rs.2,200.
    b) Provide depreciation on closing balances of the following assets: Land &
        buildings: 5%; and Library ;books at 20%.
    13. The following is the trial balance of Laxmi Co. Ltd., as on 30th June 2009:
                                          Rs.                                          Rs.
Stock (as on 30-6-2008)                75,000 Sales                               3,50,000
Purchases                            2,45,000 Discount                               5,000
Wages                                  50,000 P & L account (appreciation)          15,030
Furniture                              17,000 (as on 30-6-2008)
Salaries                                7,500 Share Capital                       1,00,000
Rent                                    4,950 Creditors                             17,500
Sundry expenses                         7,050 Reserve                               15,500
Dividends paid                          9,000
Debtors                                37,500
Plant & Machinery                      29,000
Cash and Bank16,200
Patents & Trade marks                   6,830
                                     5,03,030                                     5,03,030
Adjustments:
    a) Stock on 30th June 2009 was valued at Rs.82,000
    b) Depreciate fixed assets at 10% per annum
    c) Make a provision for Income Tax at 50%
Prepare Trading account, Profit and Loss account, Proit and Loss appropriation account
and the Balance Sheet as on 30th June, 2009, taking into account the adjustments.
27 of 72
   14. The Balance Sheet of Mr. Ramu and Mr. Krishna on 31st December 2008 is set
        out below. They share Profits and losses in the ratio of 2:1.
Liabilities                               Rs. Assets                                    Rs.
Capital Accounts:                              Freehold Property                     20,000
Ramu                                  40,000 Furniture                                2,000
Krishna                               30,000 Stock                                   16,000
General Reserve                       24,000 Debtors                                 60,000
Creditors                             16,000 Cash                                     6,000
                                               Profit and loss account                6,000
                                    1,10,000                                       1,10,000
They agree to admit Mr. Siva into the firm subject to the following terms and conditions:
   a) Siva will bring in Rs.21,000 of which Rs.9,000 will be treated as his share of
        goodwill to be retained in the business;
   b) Siva will be entitled to one-fourth share of Profits;
   c) 50% of the general reserve is to remainas Reserve for Bad & doubtful debts;
   d) Depreciation is to be provided on furniture at 5%;
   e) Stock is to be revalued at Rs.10,500.
Pass necessary journal entries to effect the arrangements and construct a new Balance
Sheet of the new firm.
   15. Mr. Bhagavan and Mr. Bharav who share Profits and losses in the ratio of 5:3
        agree to dissolve the firm on 30th June 2009. The position of the firm is indicated
        by the bollowing Balance Sheet.
Liabilities                               Rs. Assets                                    Rs.
Creditors                               9,316 Goodwill                                4,000
Loan from Bhavan                        3,684 Furniture                               1,000
Loan from Bhargav                         400 Machinery                               2,000
Capital Accounts:                              Stock                                  9,200
Bhagavan                                8,000 Cash at Bank                              600
Bhargav                                 5,400 Dues from customers                    10,000
                                      26,800                                         26,800
The assets realized as follows:
Goodwill Rs.2,000; Furniture Rs.800; Stock Rs.8,500; Debtors Rs.9,200; Machinery
Rs.2,100;
Creditors make payment of Rs.9,290 in full settlement;
Realisation expnses amounted to Rs.150;
A Bill for Rs.160 due for sales tax was received during thecourse of realization and this
was also paid. Close the ledger of thefirm.
   16. M/s Deepu Electronics Co. Latad., on 1st January 2005 issued debentures for
        Rs.1,00,000 redeemable at par at the end of five years and it was resolved that a
        sinking fund should be formed and invested in tax-free securities.
        The interest received on investments was at the rate of 5% on Cost. The interest
        was received yearly and immediately invested. The investment was realized at a
        loss of Rs.300 at the end of 5 years. Prepare Sinking fund account and Sinking
        fund investment account for 5 year period.
                                              *******
28 of 72

                                ADVANCED ACCOUNTING
                                 QUESTION PAPER SETTING.


                   PART—A : 3 THEORY QUESTIONS + 5 SMALL PROBLEMS.

                   PART---B : 2 THEORY LONG QUESTIONS + 6 LONG PROBLEMS.

           The examiner should follow the following pattern in selecting questions
                                   for part-A and part-B

Syllabus                             PART--A                              PART--B
                          THEORY           PROBLEMS             THEORY          PROBLEMS
Unit – 1              01 (One) question 01 (One) question   01 (One )question 01(One) question
Unit-- 2                      01                01                 NIl              01
Unit—3                        01                01                 01               02
Unit—4                       NIL                01                NIL               01
Unit—5                       NIL                01                NIL               01
Total questions:          03 (Three)         05 (Five)          02 (Two)          06 (Six)

                                            *******
29 of 72
                         B.COM (SECOND YEAR) : Gen & C.A..
                          PAPER: VI. BUSINESS STATISTICS.

Paper 202                                                          P.P.W: (3+1=4).
Max.Marks: (70+30*) (Theory + Internal assessment*)          Pass Marks : (24 + 11)
*Internal Assessment for 30 marks consists of 10 Marks for record & 20 for Assignment.
Objective: To impart knowledge on the application of statistical tools and techniques in
business decision-making & use of MS-Excel in interpretation of statistical data.
UNIT 1: Introduction to Statistics:
       Meaning, definition, importance and limitations of statistics. Collection of data-
Primary and Secondary data –(Sampling- Random-Non Random-Census)- Schedule and
questionnaire –Frequency distribution –Tabulation-Diagrammatic and graphic
presentation of data using Computers (Excel)
UNIT 2: Measures of Central Tendency :
       Defination Objectives and Characteristics of measures of Central Tendency-Types
of Averages – Arithmetic Mean, Geometric Mean, Harmonic Mean, Median, Mode,
Deciles, Percentiles, Properties of averages and their applications. Calculation of
averages using computers.
UNIT 3:Measures of dispersion and Skewness:
       Meaning, definitions, Properties of dispersion-Range-Quartile Deviation –Mean
Deviation-Standard Deviation- Coefficient of Variation-Skewness definition-Karl
Pearson‘s and Bowley‘s Measures of skewness-Normal Distribution Calculation of
Dispersion and skewness using Computers.
UNIT 4:Measures of Relation:
        Meaning, definition and use of correlation – Types of correlation-Karlpearson‘s
correlation coefficient – Spearman‘s Rank correlation-probable error-Calcuation of
Correlation by Using Computers.
        Meaning and utility of Regression analysis comparison between correlation and
Regression – Regression Equations-Interpretation of Regression Co-efficient. Calcuation
of Regression by Using Computers.
UNIT 5:Analysis of Time Series & Index Numbers:
       Meaning and utility of time series Analysis- Components of Time series-
Measurement of trend and Seasonal Variations – Utility of Decomposition of Time
Series-Decentralization of Data-Calculation of trend and seasonal variations using
computers.
        Meaning, Definition and Importance of Index Numbers-Methods of Construction
of Index Numbers – Price Index Numbers – Quantity Index Numbers –Tests of Adequacy
of Index Numbers – Deflating Index Numbers – Cost of Index Numbers-Limitation of
Index Numbers. Calculation of index numbers using computers.
30 of 72



Suggested Readings:
   1. Business Statistics                  Reddy, C.R Deep Publications, New Delhi.
   2. Statistics-Problems and Solutions Kapoor V.K.
   3. Fundamentals of Statistics            Elhance.D.N
   4. Statistical Methods                   Gupta S.P
   5. Statistics                            Gupta B.N.
   6. Fundamentals of Statistics           Gupta S.C
   7. Statistics-Teory,Methods and Applications.         Sancheti,D.C. &Kapoor V.K
   8. Practical Business Statistics                      Croxton & Crowdorv.
   9. Statistics and their applications to Commerce       Borddigtion
   10. Statistics Concepts & Applications            Nabendu Pal & Sahadeb Sarkar
   11. Business Statistics,An Applied Orientation P.K.Viswanathan
   12. Business Statistics                           J.K.Sharma
   13. Business Statistics                           Bharat Jhunjhunwala
   14. Busniess Statistics                           R.S.Bharadwaj
31 of 72
                                   PAPER-202.
            SRIKRISHNADEVARAYA UNIVERSITY, ANANTAPUR.
        B.Com. (THREE YEAR) DEGREE EXAMINATION –MARCH, 2010.
                          (Yearly Examination Scheme)
                       SECOND YEAR EXAMINATION
                     (Under Revised Common Core Syllabus)
                            PART—II: COMMERCE
                 PAPER—VI: BUSINESS STATISTICS. (CA).
(Common for B.Com. (General/Advt. and Sales Promotion and Sales Management/Office
        Management and Secretarial Practice/Taxation/Computer Applications))
                              (2009-10 Regulations)
Time: 3 Hours.                    PART A.                           Max. marks: 70.

                             Answer any FIVE questions.                 (5 x 6=30 marks).

           1. What are the precautions to be taken while selecting secondary data?

           2. Define and differentiate questionnaire and schedule.

           3. Write what you know of the ‗Lorentz curve‘.

           4. Define and explain the components of time series.

           5. Calculate combined standard deviation from the following:
                                          Group—A                Group--B
              Mean                                113                   120
              Standard deviation                  6.5                   8.2
              Number ( n )                        50                    60

           6. Calculate 5 yearly moving averages for the following data:

           Year              2000    2001   2002    2003    2004     2005   2006   2007
           Production        1590    1516   1364    1134    1063     1302   1428   1793
           (tons)

           7. Compute the value of Harmonic mean for the following data:

           Marks             10      20     25      40      50
           No. of students   20      30     50      15       5

           8. Pearson‘s coefficient of skewnes of a distributionis +0.40. Its standard
              deviation is 8 and its Mean is 30. Find the Mode and the Median of the
              distribution.
32 of 72
                                         PART B
                          Answer any FOUR questions.                       (4 x 10=40 marks).
9. A department store gives in service training to its salesmen whichis followed by a test.
   It is considering whether it should terminate the service of any salesman who does not
   do well in the test. The following data give the test sources and sales made by nine
   salesmen during a certain period:
   Test scores         14      19     24      21      26      22       15       20    19
   Sales (‘00 Rs.)     31      36     48      37      50      45       33       41    39
   Calculate Pearson‘s correlation coefficient between the test scores and sales. Does it
   indicate that the termination of services of low test scores is justified?
10. The marks scored by Ramu and Laxman at 10 tests are given below. If an award is
   to be given on the basis of consistency of merit, state who deserves it.
Test No.      1       2       3       4      5       6       7      8       9  10
 Ramu         44      80      76      48     52      72      68     56      60 54
 Laxman       48      75      54      60     63      62      72     51      57 66
11. The profits of 10 firms in an industry during the last financial year are here under:
    Calculate mean profits of the industry.
Profits        -30 to -20     -20 to -10     -10 to 0         0-10 10-20 20-30 30-40
(‗000 Rs.)
No. of firms        5               8            12            20       6       14     10
12. Fit a trend line by the method of least square for the following data:
        Group           2004          2005            2006           2007             2008
          I               4             6               8             10                12
         II              16            20              24             30                36
        III               8            10              16             20                24
    Estimate the profit in the year 2015.
13. Compute Geometric mean of the following data:
   Marks (More than)                  70       60    50     40        30      20
       No. of students                 7       18    40     40        63      65
14. Compute Karl Pearson‘s skewness:
   Classes:                    10-14 15-19 20-24 25-29 30-34 34-39
   Frequenacy:                   3        10     20    35      18        4
15. Calculate (a) Fisher idel index number; (b) time reversal test; (c ) factor reversal test:
               Product                Base Year             Current Year
                                      Price Value           Price Value
               A                         2       40            5        75
               B                         4       16            8        64
               C                         3       27            2        14
               D                         5       15           10        70
16.Compute two regressionlines from the following data and estimate the value of Y
when X is 65.
               X      57       58     59       59    60     61        62      64
               Y      77       78     75       78    82     82        79      81
                                           *******
33 of 72


                                 BUSINESS STATISTICS
                                 QUESTION PAPER SETTING.


                   PART—A : 3 THEORY QUESTIONS + 5 SMALL PROBLEMS.

                   PART---B : 2 THEORY LONG QUESTIONS + 6 LONG PROBLEMS.

 The examiner may follow the following pattern in selecting questions for paart-A and part-B:-

Syllabus                             PART--A                              PART--B
                          THEORY           PROBLEMS             THEORY          PROBLEMS
Unit – 1              01 (One) question 01 (One) question   01 (One )question 01(One) question
Unit-- 2                      01                01                 NIl              01
Unit—3                        01                01                 01               02
Unit—4                       NIL                01                NIL               01
Unit—5                       NIL                01                NIL               01
Total questions:          03 (Three)         05 (Five)          02 (Two)          06 (Six)

                                            *******



NOTE: Paper No.203 (Paper IX) is ‘Financial Services—Banking & Insurance’
is for Second B.Com (General) students only. NOT FOR II B.COM (CA)
students.
34 of 72
                     B.COM (SECOND YEAR) : Gen & CA.
                          PAPER: VIII. TAXATION
Paper : 204
Max Marks:70+30*)(Theory + Internal assessment)             PPW : 4 Hrs.
                                                            Pass marks : (24 + 11)
*Internal Assessment for 30 marks (10 Marks for record & 20 Marks for Assignment).
Objective: To equip the students with the working knowledge of both direct and
indirect taxes.
UNIT I : INTRODUCTION
       Taxes – Meaning – Need for and Rationale of taxes – Direct and Indirect Taxes -
Constitutional Provisions on Taxation – Union List - State List – Tax Rates – Blanket
Rate Method – Slab Rate Method – Surcharge – Cess – Progressive v/s Regressive Taxes.
– An Overview of Taxation System in India.
UNIT – II: INCOME TAX
       Income Tax Act 1961- Important Definitions - Residential Status – Incidence of
Tax –Exempted Incomes – Agricultural Income – An overview of five heads of income -
.Deduction – Set off and Carry Forward of losses – Assessment of Individual -
Computation of Taxable Income – Return Filing and Assessment thereof. – Collection
and Recovery of Taxes – Tax Deducted at Source – Advance Tax. – (Including
Problems)
   Lab Work:        Filing Relevant Forms for Individual Assessees.
                    Format and filling of Form:16
                    Format and filling & filing of ITR-1 & ITR-2
UNIT – III: SALES TAX
        Central Sales Tax: Definitions - Dealer, Declared Goods, Place of Business,
Sale, Sale Price, Turnover – Inter State Trade or Commerce – Computation of Taxable
Turnover - Assessment and Returns under CST Act (Including Problems)
APVAT Act, 2005 – Statement of Objectives and Reasons – Definitions: Business Casual
Trader, Dealer, Input Tax, Output Tax, Place of Business, Tax Invoice, Total Turnover,
Turnover Tax. – Computation of Taxable Turnover – Registration Procedure (Including
Problems)
UNIT – IV:
SERVICE TAX: Service Tax Act, 1994 – Introduction – Meaning of Service –
Classification of Taxable Services – Valuation of Taxable Services - Registration –
Assessment Procedure.
UNIT – V: CENTRAL EXCISE & CUSTOMS
        Central Excise Duty – Definitions – Taxable Event under Central Excise – Types
of Duties – Classification – Valuation - Registration Procedure - CENVAT Credit.
        Customs Duty – Important Definitions – Goods, Import, Export, Importer,
Exporter, Territorial Waters, India, Bill of Entry - Import and Export Procedure –
Various Documents used in Foreign Trade - Baggage – Stores – Valuation Rules.
35 of 72

References:
    Direct taxes law & practice – Vinod K Singhania, Kapil Singhania, Taxmann‘s
    Direct taxes law & practice – Girish Ahuja, Dr. Ravi Gupta, Bharat‘s
    Direct taxes law & practice – BB Lal – Pearson‘s
    Indirect taxes law & practice – V.S. Datey, Taxmann‘s
    Indirect taxes – V. Nagaragan, Asia Law house
    Central Exercise Mannual – Law & procedure – P. Verra Reddy, Asia Law house
    Andhra Pradesh VAT Act & Rules – N K Acharya , Asia Law house
    Elements of Income Tax – Dr. P.V. Ramana Rao, Dr. A. Sudhakar, Dr. S.
      Krishnaiah Goud, National Publishing House
    Income Tax Law & Practice – Gaur & Narang, Kalyani Publishers
    Income Tax – Tata Mcgraw Hill
    Income Tax Law and Practice-N.Hariharan, Tata
    Income Tax and Central Sales Tax: Lal Vashist, Pearson
    Direct Taxes: Lal Vashist, Pearson.



                                TAXATION
                           QUESTION PAPER SETTING.

            PART—A : 5 QUESTIONS FROM BASICS OF I. T. ACT + 3 SMALL
            QUESTIONS FROM DIRECT TAXES.

            PART---B : 2 LONG THEORY QUESTIONS FROM BASICS + 6 LONG
            QUESTIONS / PROBLEMS FROM DETAILS OF THE SUBJECT.
                                *******
36 of 72
                                    PAPER-204.
             SRIKRISHNADEVARAYA UNIVERSITY, ANANTAPUR.
        B.Com. (THREE YEAR) DEGREE EXAMINATION –MARCH, 2010.
                            (Yearly Examination Scheme)
                          SECOND YEAR EXAMINATION
                       (Under Revised Common Core Syllabus)
                              PART—II: COMMERCE
                         PAPER—VIII: TAXATION. (CA).
(Common for B.Com. (General/Advt. and Sales Promotion and Sales Management/Office
        Management and Secretarial Practice/Taxation/Computer Applications))
                               (2009-10 Regulations)
Time: 3 Hours.                     PART A.                           Max. marks: 70.
                            Answer any FIVE questions.             (5 x 6=30 marks).
          1. Explain the constitutional provisions on taxation in India.
          2. Define assessment year and previous year.
          3. Explain the main objects of Central Sales Tax Act.
          4. Mr. Rahim had the following income during the previous year
              ending 31st March 2009:
          a) Salary received in India for three months Rs.9,000
          b) Income from house property in India Rs.13,470
          c) Interest on savings bank deposit in State Bank of India Rs.1,000
          d) Amount brought into India out of the past untaxed profits earned
              in Germany Rs.20,000
          e) Income from business in Bangladesh being controlled from India
              Rs.10.150
          f) Income from agriculture in Indonesia being invested thee Rs.12,350
          g) Dividends received in Belgium from French Company out of which
              Rs.2,500 were remitted to India Rs.23,000
           You are required to compute his total income, if he is (a) a resident;
          (b) Not Ordinarily resident; and (c ) a Non-resident.
          5. From the particulars given below, calculate net annual value for the
              previous year ending 31st March 2009:
              Date of completion 1-7-2005
              Municipal rental value             Rs.60,000 p.a.
              Actual rent received               Rs.72,000 p.a.
              Taxed levied by local authority and paid by owner :
              House tax: Rs.6,000 p.a. and sanitation cess: Rs.1,000 p.a.
          6. Compute the income from other sources:
           a) Income from Bhutan agricultural lands Rs.50,000
           b) Winnings from horse race Rs.15,000 (maintenance expenses
               Rs.18,000).
           c) Dividends gross Rs.30,000;       d) Dividents net Rs.40,000
           eWinnings from lotters Rs.20,000
          7. Mr. Vasu a dealer has made an inter-State sale of Rs. 8 lakh to
              registered dealers and Rs.1,5 lakh of non-declared goods to persons
37 of 72
                other than registered dealer. Calculate his turnover as per the
                provisions of Central Sales Tax Act.
            8. Explain the classification of taxable services under Service Tax Act.
                                        PART—B
                               Answer any FOUR questions.          (4 x10=40 marks).
            9. Explain the procedure for valuation of taxable services.
            10. Explain the steps involved in exporting goods.
            11. Write short notes on the following:
                a) Agriculture Income; b) Declared goods; c) Tax Invoice; d) Bill
                of Entry.
           12. Rajesh is working in a Company at Hyderabad. His salary
                particulars are as under:
                a) Basic pay Rs.18,000 p.m.
                b) DA Rs.8,400 p.m.
                c) Bonus Rs.36,000
                d) Commission Rs.24,000
                e) Advance Salary Rs.20,000
                f) Entertainment allowance Rs.8,000
                g) Conveyance allowance Rs.6,000 (80% spent)
                h) Rent-free accommodation fair rental value Rs.80,000 p.a., Cost
                    of furniture Rs.48,000
                i) Free lunch for 250 days each costing Rs.80
                j) Employee and employer’s contribution to RPF Rs.20,000 each
                    and interest credited thereon at13% Rs.6,500.
                Compute his taxable salary.
            13.Khan owns a residential house property. 50% of the property is
            self-occupied and the other 50% is let out at a monthly rent of Rs.6,000
            (two months rent is not recovered). Municipal value of the hourse is
            Rs.1,30,000, standard rent is Rs.1,25,000, andfair rent is Rs.1,40,000.
            Municipal taxes paid byhim at 12% p.a.              Other expenses for
            theprevious year being repairs Rs.2,500; fire insurance premium
            Rs.2,000; interest onloan borrowed in 2005 Rs.15,000 for the purpose of
            construction of the house. Compute his income from house property.
            14. The details of incomeof a banking company for the previous year
            ending 31st March 2008 are as follows:
            a) interest on securities gross Rs.12,40,000
            b) Loss on shares underwritten (declared during April-May 2007)
            Rs.80,000; (c) Loss in banking business Rs.2,80,000
            d) Business losses carried forward from assessment year 2006-07
            Rs.4,00,000; and assessment year 2005-06 Rs.9,50,000. Discuss how the
            losses will be treated in computing the total income.
            15. A foreign bound aircraft landed at the New Delhi international
            airport. It purchased fuel for going abroad. What is the nature of this
38 of 72
            purchase? Is it the course of export? Which tax will be levied on such
            purchase? Give reasons for your answer.
            16. How do you treat the following for income tax purpose?
            a) Profits in lieu of salary; (b) leave travel concession; and (c ) self-
            occupied house property.
                                        *********
               S.K. UNIVERSITY, ANANTAPUR::SYLLABUS
                II B.Com. (Computer Applications) II B.Com CA only.
               Paper: 205. Paper – IX: Programming in C and C++
                   (Revised regulations with effect from 2009–2010)
    Theory periods per week : 3 Theory Maximum Marks : 100          Time : 3 Hrs.
Programming in C :
Unit-I :
Overview of C – Constants, Variables, and Data Types – Managing Input and Output
Operations – Operators and Expressions – Decision Making and Branching – Decision
Making and Looping
Unit-II :
Arrays – Character Arrays and Strings – User-Defined Functions – Structures and Unions
(Scope and standard as in chapters 3 to 12 in Book No.1 referred below)
Programming in C++ :
Unit-III :
Principles of Object-Oriented Programming – Tokens, Expressions and Control
Structures – Functions in C++ – Classes and Objects
Unit-IV :
Constructors and Destructors – Operator Overloading and Type Conversions –
Inheritance : Extending Classes – Pointers, Virtual Functions and Polymorphism
Unit-V :
Managing Console I/O Operations – Working with Files – Templates
(Scope and standard as in chapters 1, 3 to 12 in Book No.2 referred below)
Text Books :
   1. Computing Fundamentals and C Programming : E.Balagurusamy,
      Tata Mc Graw Hill Publishers
   2. Object-Oriented programming with C++, 4th Edition : E.Balagurusamy,
      Tata Mc Graw Hill Publishers

Note :     Three Questions in Part-A, Two Questions in Part-B from Units I and II and
           Five Questions in Part-A, Six Questions in Part-B from Units III, IV and V
           to be asked in the University Examinations.
                                    **********
     39 of 72
              B.Com. (THREE YEAR) DEGREE EXAMINATION – Model Paper
                                (Yearly Examination Scheme)
                                 Second Year Examination
                 Part – II : COMMERCE (COMPUTER APPLICATIONS)
                     Paper:205. Paper-IX : Programming in C and C++
                                  (2009-2010 Regulations)
Time: 3 Hours                                                       Max. Marks : 100

                                           PART – A
                   Answer any FIVE questions                   (5 X 8 M = 40 Marks)
    1.   What is a data type ? Explain the data types supported both in C and C++.
    2.   What is an Array ? Discuss how to access the elements of an array in C.
    3.   What is recursion ? Explain with an example in C.
    4.   Write short note on copy constructors.
    5.   What is ADT ? Distinguish between structures in C with classes in C++.
    6.   Write short notes on public, private and protected access modes.
    7.   Write about virtual functions.
    8.   Discuss about function templates with an example.
                                           PART – B
                   Answer any FOUR questions                  (4 X 15 M = 60 Marks)
    9.   Write about different looping control structures available in C.
    10. Distinguish between Structures and Unions in C.
    11. Define object and how objects can be used in C++.
    12. Discuss the advantages and disadvantages of using functions in C++.
    13. How a pointer variable differs from other variables. Explain the memory
        management operators in C++ with an example.
    14. Define inheritance. Explain multi-level, multiple and hybrid inheritance.
    15. Explain operator overloading with an example.
    16. Write about I/O operations performed on files.


                                            *********
40 of 72
              S.K. UNIVERSITY, ANANTAPUR::SYLLABUS
                        II B.Com. (Computer Applications) only
              Paper: 205(a). Paper – IX(a) : Programming in C and C++
                    (Revised regulations with effect from 2009–2010)
Practical periods per week : 3
Practical Maximum Marks : 50 (External : 40 + Record work : 10) Time : 3 Hrs.
Programming in C :
1. Write a C program to print second biggest among four given numbers.
2. Write a C program to print mth to nth multiplication tables from 1 to 10 times to each
    table by reading m and n values, where m<=n.
3. Write a C program to find the factorial of a number using recursion.
4. Write a C program to read two strings and print the concatenated string without
    using standard functions.
5. Write a function in C to calculate circumference of a circle, which takes radius of
    the circle as a parameter. Read radius and print circumference in the main function.
6.   Write a C program for the multiplication of two rectangular matrices if possible,
     otherwise display appropriate message.
7.  Write a C program to process student information. Student structure consists of Sno,
    Sname, Marks in 6 subjects, total, average. Calculate total and average of n students
    and assign grade with following criteria.
      Grade A: All pass and avg >= 75
      Grade B: All pass and avg >= 60 and avg < 75
      Grade C: All pass and avg >= 50 and avg < 60
      Grade D: All pass and avg >= 40 and avg < 50
      Grade E: If fails in one or more subjects.
Programming in C++ :
8.  Write a C++ program by using switch statement to calculate depreciation using
             i) straight line method
             ii) double declining
             iii) sum of years digits method
9. Write a C++ program to explain the concept of Inline functions.
10. Write a C++ program to explain Function overloading.
11. Write a C++ program to explain the concept of Friend function using two different
    classes.
12. Write a C++ program to explain the concept of Multipath Inheritance using virtual
    base classes.
13. Write a C++ program to explain the concept of Hybrid inheritance.
14. Write a C++ program to explain the concept of Template functions.
15. Write a C++ program to store employee details in a data file and calculate tax (10%
    of basic). Write a separate function to read and display the file contents.
Note : Two programs (one in C and one in C++) are asked in External examinations.
Marks obtained are to be reduced to Max.Marks of 100 only after assessment in Exams.
41 of 72


                   `B. COM (THIRD YEAR) GENERAL. & CA.
                  PAPER: X. CORPORATE ACCOUNTING (EM & TM)
Paper : 301
     Max. Marks : (70+30*)(Theory + Internal assessment) P.P.W.=(4+1=5 hrs).
                                                             Pass marks : (24 + 11)
    *Internal Assessment for 30 marks(10 Marks for record and 20 for Assignment).
OBJECTIVES :
1. To provide the knowledge relating to the Accounting Standards.
2. To enable students to company final accounts using computers
3. Enabling students to prepare financial statements of Insurance & Banking Cos.
UNIT-I: Accounting Standards - Valuation of Goodwill and Shares
Accounting Standards - Need and importance - An overview of Indian Accounting
Standards.
Valuation of Goodwill - Need and methods - Normal Profit Method, Super Profits
Method – Capitalization Method
Valuation of shares - Need for Valuation - Methods of Valuation - Net assets
method, Yield basis method, Fair value method.

UNIT –II : Company final accounts - issue of Bonus shares and Profits Prior to
           Incorporation.

Preparation of Final Accounts – Provisions relating to preparation of final accounts –
Profit and loss account and balance sheet – Preparation of final accounts using
computers.
Issue of bonus shares-Provisions of company‘s Act and SEBI guide lines. Acquisition
of business and profits prior to incorporation. – Accounting treatment.
UNIT-III: Amalgamation and internal Reconstruction
Amalgamation -- In the nature of merger and purchase – Calculation of purchase
consideration -Treatment in the books of transferor and transferee (as per
Accounting Standard 14, excluding inter- company holdings) Recording of
transactions relating to mergers using computers.

Internal Reconstruction - Accounting Treatment– Preparation of final statements after
reconstruction.. Recording of transactions relating to Internal Reconstruction using
computers
UNIT-IV: Bank Accounts
Bank Accounts –Books and Registers to be maintained by banks-Slip system of posting-
rebate on bills discounted-Schedule of advances –Non performing assets - Legal
provisions relating to Preparation of final accounts – Preparation of bank final
Accounts using computers
UNIT-V: Accounts of Insurance Comp anies
Life Insurance Companies –Preparation of Revenue Account, Profit and loss account ,
Balance Sheet and Valuation Balance Sheet.
General insurance Preparation of final accounts-with special reference to fire&marine
insurance only.
42 of 72
Suggested Readings:
1.Principles and Practice of Accounting R.L. Gupta & V.K. Gupta :
                                                      --- Sulthan Chand &sons
2. Accountancy – III Tulasian                               Tata Mcgraw Hill Co
   Accountancy - III                      S.P. Jain & K.L Narang Kalyani Pub.
3.Financial Accounting                    Dr.V.K.Goyal              Excel Books
4.Introduction to Accountancy             T.S.Grewal            S.Chand and Co.,
5 Modern Accountancy Vol-II               Haneef and Mukherjee Tata Mcgraw Hill
6.Advanced Accountancy                    Arulanandam            Himalaya pub.
7.Advanced Accountancy Vol-II      S.N.Maheshwari & V.L.Maheswari VikashPub.
8.Advanced Accountancy:                   Shukla and Grewal       S.Chand & Sons
9. Advanced Accountancy:         R.L. Gupta and Radhaswamy Sulthan Chand &sons
10. Corporate Accounting                Goyal VK                     Excel
11.Corporate Accounting                 Verma KK                     Excel
12. International Accounting            Saudagaran                   Cengage.
43 of 72
                                               Model Question Paper Code No. 301
        B. Com. (Three Year) Degree Examination – March/April, 2010
                        (Yearly Examination Scheme)
                      THIRD YEAR EXAMINATION
                   (Under Revised Common Core Syllabus)
                           Part – II : COMMERCE
                Paper – IX: CORPORATE ACCOUNTING
 (Common for B.Com (general)/(computer applications)/taxation/secretarial practice)
Time 3 Hours                                                   Max. Marks: 100
                                    PART – A
      Answer any five questions. Each question carries six marks (5 x 6 = 30)

1. Explain the term contingent liability with suitable examples.

2. Why do you resort to internal reconstruction of a company?

3. Write short notes on Statutory Reserve and Non-banking assets.

4. How is profit or loss determined in Fire Insurance Business?

5. The following information is available in respect of Vani & Venu Co. Ltd., for the year
ending 30th June 2009.
        Issued & Paid up capital:
        6% Preference Shares of Rs. 1000 each                      Rs. 5,00,000
        Equity shares of Rs. 10 each                               Rs. 3,00,000
The average net profits of the business were Rs. 57,000. The Expected normal yield was
7 % in case of Equity Share. Total Tangible assets other than Goodwill was Rs. 9,49,000
and total outside liabilities Rs.95,000.
Prepare a statement showing the valuation of goodwill to be calculated at 5 years‘
purchase of the super profits. Ignore taxation.
6. On 1st January 2009 Durga Co. Ltd. Was incorporated to acquire the business of Devi
Co. Ltd., with a nominal capital consisting of 3,500 equity shares of Rs. 100 each. The
purchase consideration was agreed at Rs. 2,50,000 to be discharged in 1500 equity shares
of Rs. 100 each, 700 8% debentures of Rs. 100 each and the balance in cash. All assets
and liabilities were taken over at book values. The balance sheet of Devi Co. Ltd on the
date of acquisition was given below.
                The Balance sheet of Devi Co Ltd as on 31st December 2008.

        Liabilities                 Rs.                Assets                Rs.
Share capital                      1,69,000 Land & Buildings                 1,10,000
Creditors                            56,000 Plant & Machinery                  40,000
                                             Furniture                         25,000
                                             Stock                             30,000
                                             Debtors                           20,000
                                   2,25,000                                  2,25,000
Pass necessary journal entries in the books of Durga Co. Ltd.
                                                                             Contd. P - 2
44 of 72
                                         Page – 2

7. The following particulars relates to Aditya Bank Ltd., for the year 2008-09
        a. Bills for collection as on 1st April 2008                 Rs. 1,00,000
        b. Bills received during the year                            Rs. 10,00,000
        c. Bills collected during the year                           Rs. 6,00,000
        d. Bills dishonored and returned                             Rs. 10,000
        Prepare the Bills Receivable Being Bills for Collection Account (asset) in the
books of Aditya Bank Ltd.,

8. The life fund of a Deepthi Life Assurance Company was Rs. 43,24,000 as on 31st
March 2009. The interim bonus paid during the inter-valuation period was Rs.74,000
The periodical actuarial valuation determined the net liability at Rs.37,12,500. Surplus
brought forward from the previous valuation was Rs. 4,25,000 Show the valuation of
balance sheet and the net profit for the valuation period.


                                    PART – B
       Answer any four questions. Each question carries ten marks ( 4 x 10 = 40)

9. The balance sheet of Druthi Co. Ltd as on 31st December 2008 was as under.

         Liabilities              Rs.                  Assets                 Rs.
Share capital                               Goodwill                            12,500
8% Preference shares of                     Land & Buildings                    50,000
Rs. 100 each                     1,00,000   Plant & Machinery                 1,25,000
2500 Equity shares of                       Stock                               90,000
Rs100 each                       1,25,000   Debtors                             25,000
General Reserve                    10,000   5% Govt. Securities                 15,000
Profit and Loss account            12,500   (face value Rs. 12,500)
9% Debentures                      50,000   Cash at bank                          5,000
Creditors                          15,000   Preliminary expenses                  7,500
Provision for taxation             17,500
                                 3,30,000                                     3,30,000

Goodwill should be valued at five years purchase of super profits. The average profits of
the company for the last three years after charging income tax Rs. 37,500. Fair return to
capital employed is 10%. The assets to be revalued – land and buildings Rs. 75,000 and
plant and machinery Rs. 1,00,000 . Calculate value of each equity share under net assets
method.

           9. The directors of Bharat Co. Ltd. As you to prepare the profit and loss
              account for the year ending 31st July 2009 and the balance sheet as on that
              date. The balances in the books after closing trading account are as
              follows.
45 of 72
                                  Rs.              Credit Items               Rs.

        Debit Items
Plant at cost                    3,00,000   Equity share capital (Rs.
Land & Buildings at cost         5,00,000   100 each)                        4,00,000
Investment in shares             2,00,000   8% Pref. Share capital
Stock                              70,000   (Rs. 100 each)                   2,00,000
Cash at Bank                       60,000   Depreciation up to 31-7-
Debtors                            50,000   08: On plant                     1,00,000
Income tax TDS on                                  On land & buildings       1,50,000
dividend                            2,200   Dividend equalization
Establishment charges              15,000   Reserve                            10,000
Rent and taxes                      6,000   Profit & Loss account              25,000
Audit fee (including Rs.                    Creditors                          30,000
1000 paid for other                         Dividend (Gross)                   10,000
services)                           2,500   Miscellaneous receipts               2,300
Managing Directors Min.                     Trading a/c balance               3,04400
remuneration                       12,000
Directors fee                       2,000
Sundry expenses                     6,000
Income tax for previous
year not provided for               6,000

                               12,31,700                                    12,31,700

You ascertain that –
a) Depreciation is to be charged on the written down value of plant at 10 percent and
land and buildings at 5 percent.
b) The directors propose to recommend a dividend 15 percent on equity shares.
c) Provision for taxation is to be made at 55 percent
d) The managing director is entitled to 5 percent of the net profits subject to minimum
of Rs. 12,000 per annum
e) A sum of Rs. 15,000 is to be transferred to dividend equalization reserve.
11. The balance sheet of Radha Co. Ltd. For the year ending 31st March 2009 was as
follows.

         Liabilities              Rs.                 Assets                 Rs.
Share capital                               Buildings                        1,20,000
20000 shares of Rs. 10                      Machinery                        1,50,000
each                             2,00,000   Work in progress                   30,000
Debentures                       1,00,000   Stock                              60,000
Creditors                          30,000   Furniture                           2,500
Reserve fund                       25,000   Debtors                            25,000
Workmen compensation                        Cash at bank                       12,600
fund                               10,000
Dividend equalization
fund                               10,000
Profit and loss account             5,100
 46 of 72
Provision for Depreciation
on buildings                        20,000
                                  4,00,100                                   4,00,100
                                         Page - 4
On April 1, 2009 the company decided to amalgamate in the nature of purchase of
Madhavi Co. Ltd.. The consideration for amalgamating the company is taking over the
debentures, trade liability and payment of Rs. 7 in cash and one share of lthe face value
of Rs. 5 in Madhavi Co. Ltd. (market value Rs. 8 per share) in exchange for one share on
Radha Co. Ltd. The cost of liquidation Rs. 500 is to be met by the purchasing company.
You are required to pass journal entries in the books of both the companies and show
how the purchase consideration is arrived at.

12. The following is the balance sheet of Gemini Co. Ltd. As on 31st March 2009
         Liabilities                Rs.                 Assets                 Rs.
Share capital                                 Goodwill                          20,000
25000 Pref, shares of Rs.                     Leasehold premises              1,07,000
10 each                           2,50,000 Plant & Machinery                    60,000
25000 Equity shares of Rs.                    Patents                         1,73,000
10 each                           2,50,000 Stock                                34,000
Creditors                            40,000 Debtors                             56,000
Bank overdraft                       36,000 Cash                                    100
                                              Preliminary expenses                2,000
                                              Profit & loss a/c               1,23,000
                                  5,76,000                                    5,76,000
The company proved unsuccessful and resolution was passed to carry out the following
scheme of reconstruction of reduction of capital
a) That the preference share be reduced to an equal number of full paid shares of
Rs. 5 each.
b) That the equity shares be reduced to an equal number of fully paid shares of
Rs. 2-50 each.
c) That the amount so available be utilized towards wiping out losses and reduction of
assets as follows. Preliminary expenses, goodwill and profit and loss account balances are
to be written off completely, Rs. 27,000 to be written off lease hold property, Rs. 14,000
to be written off stock, Rs. 6,000 to be provided for doubtful debts, 20 percent should be
written off plant and machinery and the balance be written off patents. Make journal
entries in the books of the Gemini Co. Ltd. And prepare the balance sheet.

13. The following details are extracted from the books of Vijaya Bank Ltd. for the year
ending 31st March 2009.                                    (Rs. In thousounds)
Paid up capital                      1,000 Customers liability for
Authorized capital                   5,000 acceptances and
Money at call and short                     endorsements                          200
notice                                 500 Furniture                              100
Investments                          3,000 Land and Buildings                   1,700
Acceptances and                             Loans                                 800
endorsements for                            Cash credits                          300
customers                              200 Current accounts                     2,500
 47 of 72
Bills discounted and                      Fixed deposits                       1,400
purchased                             400 Profit for the year                    400
Bills payable                         500 Cash in hand and with
Savings bank accounts               1,000 RBI                                  1,000

The statutory reserve is equal to paid up capital. The profit for the year is arrived at
before making adjustment for unexpired discount Rs5,000 on bills discounted during the
year not matured on 31st March 2009. Investments include 5,000 share of the face value
of Rs. 100 each on which Rs. 50 is paid up. Claims against the bank not acknowledged
as debts amounted to Rs. 50,000
Prepare the balance sheet of the banking company as on 31st March 2009

14. A fire broke out in the warehouse of Tulasi Co. Ltd. on 30th September 2009. The
company decided to claim with the insurance company for loss of stock.
The following information t was available as per the records.
       a) The last accounts of the company were prepared on 31st Dec. 2008
       b) Sundry debtors on 31-12-2008 Rs. 3,20,000
       c) Sundry debtors on 30-9-2009 Rs. 2,40,000
       d) Cash received from debtors Rs. 11,52,000
       e) Stock on 31-12-2008 Rs. 1,20,000
       f) Purchases from 1-1-2009 to 30-9-2009 Rs. 10,00,000
       g) Rate of gross profit to cost of sale 25 percent
You are required to prepare a statement showing the amount to be claimed.

15. Explain the need and different methods of valuation of shares

16. Explain the following
       a) Purchase Consideration
       b) Schedule – 12 (in bank accounts)
       c) Capitalization Method
       d) Bonus Shares Issue
                                        -o0o-

      A guide line for paper setter - Composition of questions: in Code No. 301

   Units in          Part A            Part A            Part B          Part B
   syllabus          Theory           Problems          Theory          Problems
       1               --                1                  1               1
       2               --                1           Short note 1           1
       3               1                 --          Short note 1           2
       4               2                 1           Short note 1           1
       5               1                 1           Short note 1           1
48 of 72


                B. COM (THIRD YEAR) GENERAL & CA.
     PAPER:XI: COST AND MANAGEMENT ACCOUNTING (EM & TM)
Paper:302

                                                                             PPW: 5 Hrs.
Max. Marks 70+30
Objectives:
         1. To impart conceptual knowledge of costing and management accounting
          2. To train the students in finding the cost of products using different methods
             of costing
          3. To equip basic skills of analysis of financial information to be useful to the
             Management.
Unit-I: Introduction.
 Cost Accounting: definitions, features, objectives, functions, scope, advantages and
limitations. Management Accounting: definitions, features, objectives, functions,
scope, advantages and limitations. Relationship between cost, management and
financial accounting.
Cost concepts-Cost classification -preparation of cost sheet. Relationship of costing
department with other departments.
Unit-II: Elements of Costs.
Material Cost: direct and indirect material cost, Inventory control techniques-stock
levels, EOQ,ABC analysis. Issue of materials to production- pricing methods-FIFO,
LIFO with base stock, average methods.
Labor cost: direct and indirect labor cost- methods of payment of wages including
incentive plans –Halsey and Rowan plans, Tailors Piece Rate method.
Overheads: features, classification, methods of allocation and apportionment of
overheads.
Unit-III Methods of Costing.
Single or Output Costing, job and contract costing : Features, costing process-
computation of cost.
Process Costing: features, treatment of normal and abnormal losses, preparation of
process cost accounts (excluding equivalent products and inter process profits)
Unit-IV: Costing Techniques for Decision making:
Marginal Costing-Break Even Analysis
Unit-V: Financial Statement analysis:
Financial statements-features, limitations. Need for, Meaning, objectives, and process of
financial statement analysis-Methods and techniques of analysis (Theory Only)
Ratio Analysis. Calculation of liquidity, solvency, profitability and turnover ratios-
Interpretation of ratios.
49 of 72


Suggested Readings:
1.Cost and Management Accounting       Jain and Narang   Kalyani Publishers
2.Cost and Management Accounting       M.N Arora         Himalaya Publishing
House
3.Cost accounting                      Dutt              pearson Education
4.Management accounting            Sarma and Gupta       Kalyani publishers
5. Management accounting           S.P.Guptha            S.Chnad Co
6. Management accounting              S.N.maheswari      Sultan chand and sons
7.Cost Accounting                   Jawaharlal            Tata Mcgraw Hill
8.Cost Accounting Theory and Practice Banerjee            PHI
9. Management and Cost Accounting Drury                  Cengage.
50 of 72

                                                   Model Question Paper Code No. 302

        B. Com. (Three Year) Degree Examination – March/April, 2010
                        (Yearly Examination Scheme)
                      THIRD YEAR EXAMINATION
                   (Under Revised Common Core Syllabus)
                           Part – II : COMMERCE
         Paper – X : COST AND MANAGEMENT ACCOUNTING
 (Common for B.Com (general)/(computer applications)/taxation/secretarial practice)
Time 3 Hours                                                    Max. Marks: 70
                                    PART – A
      Answer any five questions. Each question carries six marks (5 x 6 = 30)

1.   Define Management Accounting and explain its basic functions.

2    Explain Inventory Control Techniques.

3    Explain the features of Process Costing System.

4 Define profit volume ratio and explain its managerial uses.
.
5. Sharapova Tennis Rocket Manufacturing Company estimates to produce 1000 units
for the year ending 31st March 2010. The cost details and the profit estimation are as
follows. Direct Material Rs. 25,000 and Direct Wages Rs. 15,000
Charge 60 percent of wages as factory overhead, 40 percent of factory cost as
administration overhead, 15 percent of factory cost as selling and distribution overhead.
Determine the sale price of each tennis rocket by charging a profit margin of 10 percent
on selling price by assuming that there is no opening and closing stock of finished goods
and work-in-progress.

6.   The details of receipts and issue of materials in Rani Pharmaceutical Co. for the
month of October 2009 was as follows. The Stock of material in hand on 1st October
2009 was 100 kgs costing Rs. 400.
             Period              Receipts             Issues
              st
            1 week       200 kgs. @ Rs. 5 per kg     150 kgs
            2nd week     250 kgs @ Rs 7 per kg       200 kgs
             rd
            3 week        300 kgs @ Rs. 8 per kg     350 kgs
             th
            4 week 250 kgs @ Rs. 10 per kg 300 kgs

Prepare Stores Ledger indicating the cost of material issues under ―Simple Average
Method‖ and ascertain the value of closing stock.

7. The turn over and the net profit for the years 2009 and 2010 are as follows
        Years                          Sales                 Net Profit
        2009                           Rs. 1,40,000          Rs. 15,000
        2010                           Rs. 1,60,000          Rs. 20,000
 51 of 72
You are required to calculate (a) Profit Volume Ratio, (b) Sales to earn a profit of Rs.
40,000 and (c) Net profit when sales are Rs. 1,20,000

8 In an engineering company the current ratio is 2.8, Acid Test Ratio us 1.5 and
working capital is Rs. 1,62,000 during the year ending 31st December 2010.
Calculate the amount of current assets, current liability and liquid assets.

                                    PART – B
       Answer any four questions. Each question carries ten marks ( 4 x 10 = 40)

9. The following cost details were extracted from the records of Neelu Info. Tech. Co.
and you are required to work out the production hour rate of recovery of overhead in
Departments A, B and C. adopting ―Simultaneous Equation Method‖

    Particulars of head        Production Departments          Service Departments
        Of expenses              A        B       C               P           Q
Rent                          2,400     4,800    2,000         2,000         800
Electricity                     800     2,000      500           400         300
Indirect labour               1,200     2,000    1,000           800        1,000
Depreciation                  2,500     1,600      200           500          200
Sundries                        910     2,143      847           300          300
Estimated Working Hrs.        2,000     5,000    2,800

The expenses of service departments P and Q are apportioned as under:
Departments         A            B              C              P                Q
     P            30 %          40 %          20 %             --              10 %
     Q            10 %          20 %          50 %           20 %               --

10. Calculate the earning of worker A and B under straight piece rate system and Taylor‘s
differential piece rate system from the following particulars.
Normal rate per hour Rs. 2.60
Standard time per unit 20 seconds
Differentials to be applied:
80% of piece rate below standard
120% of piece rate at or above standard
Worker A produces 1300 units per day and worker B produces 1500 units per day.

11 Sai Rachana Cnstruction Company of Kurnool commenced a contract of
Rs. 3,00,000 on 1st April 2008. The details of expenditure incurred up to 31st March 2009
was as follows..
       Materials issued to contract                 Rs. 51,000
       Plant installed                              Rs. 15,000
       Wages paid                                   Rs. 81,000
       Other expenses incurred                      Rs. 5,000
       Cash received on account to 31st March 2009 amounts to Rs. 1,28,000 being 80
percent of the work certified.
       Of the plant and materials charged kto the contract, plant which cost Rs. 3,000
and materials which cost Rs. 2,500 were lost.
 52 of 72
        On 31st March 2009 plant which cost Rs. 2,000 was returned to stores and the cost
of work done but uncertified was Rs. 1,000. The materials costing Rs. 2,300 were in
hand at site.
        Charge 15 percent depreciation on plant and take to the profit and loss account
two thirds of the profit received.
        Prepare Contract account, Contractee‘s account and show relavent items
including work in progress in the Balance Sheet as on 31st March 2009.

12. Product ―Bliss‖ was obtained after it passed three distinct processes in ―Peace Co.
Ltd.‖, Bangalore. The following information was obtained from the records for the month
ending 31st December 2009

   Expenditure         Crushing Process      Refining Process     Finishing Process
Direct materials Rs         2,600                 1,980                 2,962
Direct wages Rs.            2,000.                3,000                 4,000

Total Production overhead Rs. 9,000 recovered on 100 percent of direct wages.
1,000 kgs of raw materials costing Rs. 3,000 were introduced in crushing process. There
was no stock of materials or work-in-progress at the beginning or end of the period. The
output of each process passes direct to the next process and finally to finished stock
account. The actual output, percentage of losses and the value of scrap, if any are
identified below.

      Process           Output (in kgs)      % of normal loss    Scrap Value per kg
     Crushing                950                   5%                   Rs. 2
     Refining                840                  10 %                  Rs. 4
     Finishing               750                  15 %                  Rs. 5

Prepare Process accounts and abnormal loss or abnormal gain account.
13. The statement of cost of a machine is as follows
Materials Rs. 200, Labour Rs. 100, Variable expenses Rs. 50, Fixed expenses Rs. 75 and
Profit Rs. 100. The number of machines sold and produced 10,000
Find out break even point and how many machines must be produced and sold if the price
is reduced by Rs. 25 to realize the present amount of profit.

14. The Trading and Profit and loss account and the balance sheet of Seven Hills
Products Ltd. for the year ending 31st December 2008 were given below.
     Trading and Profit and loss account for the year ending 31-12-2008 (in rupees)
To Opening stock                      99,500       By Sales                  8,50,000
To Purchases                        5,45,250       By Closing stock          1,49,000
To Direct expenses                    14,250
To Gross profit                     3,40,000
                                    9,99,000                                 9,99,000
To Selling expense                    15,000       By Gross profit           3,40,000
To Distribution expenses.             15,000       By Interest                3,000
To Office expenses                  1,50,000       By Profit on sale
To Financial expenses                 15,000       of shares                  6,000
To Non-operating
 53 of 72
expenses                               4,000
To Net profit                         1,50,000
                                      3,49,000                                  3,49,000
                                                st
                          Balance Sheet as on 31 December 2008
     Liabilities                Rs.                 Assets                  Rs.
Share capital                2,00,000        Buildings                   1,50,000
Reserves                      90,000         Machinery                    80,000
Profit and loss a/c           60,000         Stock in trade              1,49,000
Current liabilities          1,30,000        Debtors                      71,000
                                             Cash & bank                  30,000
                             4,80,000                                    4,80,000
You are required to calculate -- (a) Gross profit ratio (b) Net profit ratio, (c) Operating
profit ratio, (d) Operating ratio, (e) Current ratio and (f) Quick ratio and interpret the
results affecting the performance.

15. Briefly explain the relationship between cost, management and financial accounting
systems.

16. Explain the following
        a) Taylor‘s Differential Wage Payment
        b) Features of Job Costing
        c) Contribution Margin
        d) Common Size Statement
                                          -o0o-
       A guide line for paper setter - Composition of questions: in Code No. 302
    Units in          Part A            Part A          Part B           Part B
    syllabus          Theory           Problems        Theory          Problems
        1                 1               1               1               ---
        2                 1               1        Short note 1            1
        3                 1               --       Short note 1            2
        4                 1               1        Short note 1            1
        5                ---              1        Short note 1            2
54 of 72
                     B. COM (THIRD YEAR) GENERAL & CA.
                     PAPER:XII: BUSINESS LAW (EM & TM)
Paper:303
Marks:70+30                                                             Periods per week:5
Objective: To make students learn basics of business laws & apply to real life situations.
Unit –I: Contract Act :
    1. Agreement and Contract: Definition and meaning - Essentials of a valid contract –
        types of contracts.
    2. Offer and Acceptance: Definition – Essentials of a valid offer and acceptance –
        communication and revocation of offer and acceptance.
    3. Consideration: Definition and importance – Essentials of valid consideration – the
        Doctrines of ‗Stranger to Contract‘ and ‗No Consideration – No Contract‘ –
        Capacity to contract – special rules regarding minor‘s agreements.
    4. Consent: Free Consent – Flaw in Consent: Coercion – Undue influence – Fraud –
        Misrepresentation and Mistake.
Unit – II: Discharge of a Contract:
    1. Legality of object and consideration:– illegal and immoral agreements –
        agreements opposed to public policy.
    2. Agreements expressly declared to be void – wagering agreements and contingent
        contracts.
    3. Discharge of a contract – various modes of discharge of a contract – performance
        of contracts.
    4. Breach of a contract – types – remedies for breach of a contract
Unit - III. Sale of Goods Act:
    1. Contract of sale: Definition - features – definition of the term goods – types of
        goods – rules of transfer of property in goods – differences between sale and
        agreement to sell.                               2. Rights of an unpaid seller.
    3. Conditions and warranties – meaning and distinction – express and implied
    conditions and warranties – sale by non-owners – auction sale.
Unit - IV: Consumer Protection Act .
        Definitions of the terms consumer, unfair trade practices, restrictive trade
        practices and complainant – rights of consumers – consumer protection councils –
        consumer redressal agencies – penalties for violation.
Unit – V : Intellectual Property Rights
        Intellectual Property Rights: Meaning - Need and objectives-Meaning of the terms
        industrial property, literary property, copy right, patents, trade marks, trade
        names, trade secrets, industrial designs, geographical indications. Information
        Technology Act, 2000: aims and objectives – a brief overview of the Act.
Suggested Books:
Kapoor ND: Mercentile Law, Sultan Chand
Balachandran V: Business Law, Tata
Tulsian: Mercantile Law, Tata
Tulsian: Business Law, Tata
Gogna: A Text books of Business and Industrial Law, S.Chand
Pillai Bhagavathi: Business Law, S.Chand; Gogna : A Text Book of Mercantile Law.
55 of 72
                                                                        Code No. 303
        B. Com. (Three Year) Degree Examination – March/April, 2010
                        (Yearly Examination Scheme)
                      THIRD YEAR EXAMINATION
                  (Under Revised Common Core Syllabus)
                           Part – II : COMMERCE
                       Paper – XI : BUSINESS LAW
 (Common for B.Com (general)/(computer applications)/taxation/secretarial practice)
Time 3 Hours                                                    Max. Marks: 70

                                        PART – A
           Answer any five questions. Each question carries six marks (5 x 6 = 30)

1. Briefly discuss the law relating to offer and acceptance by post

2    Can a stranger of a contract enforce it, give exceptions, if any.

3.   State the remedies available to the aggrieved party for a breach of contract.

4. Agreement in restraint of trade, profession is void. What are its exceptions

5. Differentiate between ―Sale‖ and ―Agreement to Sell‖

6. Explain the Doctrine of ―Caveat Emptor‖

7. Narrate the unfair trade practices as referred in Consumer Protection Act.

8. Explain the aims and objectives of Information Technology Act, 2000

                                     PART – B
        Answer any four questions. Each question carries ten marks. (4 x 10 = 40)

9. ―All contracts are agreements, but all agreements are not contracts‖ - Comment

10. Distinguish between fraud and misrepresentation. What is their effect on the validity
of a contract.

11. What are those cases when the object or the consideration of an agreement is deemed
to be un-lawful.

12. State the various ways in which a contract may be discharged.

13 Distinguish between a ‗condition‘ and ‗warranty‘ what conditions and warranties are
implied in a contract of sale.

14 Briefly narrate the rights of consumers.
56 of 72

                     B.Com (THIRD YEAR) GENERAL & CA.
                       PAPER:XIII: AUDITING (EM & TM)
Paper : 304
Max.Marks:70+30* (Theory + *Internal assessment)                          PPW: (5) hrs
                                                                 Pass marks : ( 24 + 11)
*Internal Assessment for 30 marks consists of 10 Marks for record & 20 for Assignment.
Objectives: i) To impart knowledge pertaining to basic concepts of auditing.
             ii) To acquaint oneself with auditing procedure and report Writing.
Unit - I: Introduction to Auditing
Auditing: Meaning-Definition-Evolution-Objectives-Importance.
        Types of audit: Based on ownership (Proprietorship, Partnership, Companies,
Trusts, Cooperative Societies, Government Departments) -Based on time (Interim, Final,
Continuous, Balance Sheet)- Based on objectives (Independent, Financial, Internal, Cost,
Tax, Government, Secretarial).
Unit - II : Planning of Audit and Control
        Auditor: Qualifications and disqualifications – Qualities - Appointment and
Reappointment – Remuneration – Removal – Rights – Duties – Liabilities.
        Audit planning: - Engagement letter - Audit programme -Audit note book -Audit
papers - Audit work book - Audit contents - Audit markings - Internal check- Internal
control –(Sales-Purchases-Fixed assets-Cash-Bank-Pay Roll) - Accounting controls and
Sampling in audit.
Lab Work: Preparation of Audit programme for an organization.
Unit - III: Vouching and Audit of Financial Statements
         Vouching: Meaning- Vouching of cash and trading transactions –Investigation,
Verification and Valuation of assets and liabilities- Differences between vouching,
investigation, verification and valuation.
Audit of Financial Statements: Receipts – Payments – Sales – Purchases -Fixed assets –
Investments - Personal ledger – Inventories - Capital and Reserves - Other assets - Other
liabilities.
Lab Work: Vouching of cash book of a local business unit.
Unit - IV: Audit of Institutions
        Audit of institutions: Partnership - Manufacturing and Other Companies -Non-
trading concerns.
Audit Report: Contents - Preparation of audit report – Fair report - Qualified report.
Lab Work: Collection of Model Audit Reports from Local Auditor and Preparation of
similar reports.
Unit - V: Report Writing
Business Correspondence and Report writing: Basic principles – Business letters.
Business reports: Structure – Preparation of Routine reports and special reports.
Lab Work: Drafting of model business letters and Preparation of business reports.
57 of 72
Reference Books :
   1. Contemporary Auditing                    :         Kamal Gupta
   2. Practical auditing                       :         Spicer & Pegler
   3. Principles and practices of Auditing : Jagdish Prakash
   4. Principles of Auditing                   :            Ghatalia
   5. Business correspondence and Report Writing : Tata M.Graw Hill
   6. Business correspondence & Report writing : Urmila Rai &S.M. Rai
   7. Business communications and Report writing : Kalyani Publications
   8. Auditing                                 :          N.D.Kapoor
   9. Practical Auditing                       :          T.N.Tandon
   10. Auditing                                :          Dinkar Pagare
   11. Auditing                                : R.G.Saxena(Himalaya Pub.)
   12. Fundamentals of Auditing                : Kamal Gupta and Ashok Gupta
   13. Auditing Principles and Techniques      : Basu SK
   14. Auditing Principles & Practice          : Kumar Sharma, PHI.
                                      ********
58 of 72
                                                     Model Question Paper Code No. 304

        B. Com. (Three Year) Degree Examination – March/April, 2010
                        (Yearly Examination Scheme)
                      THIRD YEAR EXAMINATION
                  (Under Revised Common Core Syllabus)
                           Part – II : COMMERCE
                         Paper – XII : AUDITING
 (Common for B.Com (general)/(computer applications)/taxation/secretarial practice)
Time 3 Hours                                                    Max. Marks: 70

                                     PART – A
        Answer any five questions. Each question carries six marks (5 x 6 = 30)

1. Explain the objectives of auditing.

2. What is meant by balance sheet audit.

3. Discuss the statutory duties of an auditor.

4. Explain the features of audit programme.

5. Explain the factors determining the valuation of intangible assets.

6. Describe the salient features in the vouching of wages in an industrial concern.

7. What are the advantages of the audit of a partnership firm.

8. Discuss the structure of business report.


                                    PART – B
       Answer any four questions. Each question carries ten marks. (4 x 10 = 40)

9. Explain the features of continuous audit and discuss the merits and demerits.

10. Discuss the qualifications and disqualifications of an auditor.

11. What is meant by Internal Check. How it differ from Internal Control.

12. Explain the points you would keep in view while auditing the sales.

13. ―Auditor is not a valuer‖ and ―an auditor is intimately connected with values‖ –
Explain how these statements can be reconciled.

14. What is audit report. Explain its basic contents.

                                          Page – 2
59 of 72

15. Explain the basic principles of Business Correspondence.

16. Explain the following.
      a) Tax Audit
      b) Audit Work Book
      c) Objects of Investigation
      d) Qualified Audit Report

                                         -o0o-

      A guide line for paper setter - Composition of questions: in Code No. 304

     Units in syllabus                Part A                       Part B
             1                          2                      Short note1, 1
             2                          2                      Short note 1, 2
             3                          2                      Short note 1, 2
             4                          1                      Short note 1, 1
             5                          1                             1
60 of 72
                         ELECTIVES: FINAL B.COM (GEN.)
S.No.      Paper & Elective Subject    THEORY      PRACTICALS      TOTAL MARKS
                                      Hours/week    Hours/week
                   SET-I
  1     305—Insurance                    5              NIL            100+50
  2     306—Banking                      5              NIL            100+50
                   SET-II
  3     307-- Corp. Accounting           5              NIL            100+50
  4     308-- Mathematics                5              NIL            100+50
                  SET-III
  5     309—Marketing                    5              NIL            100+50
  6     310-- Retailing                  5              NIL            100+50
                  SET-IV
  7     311—Finance                      5              NIL            100+50
  8     312-- Taxation                   5              NIL            100+50
                   SET-V
  9     313--Secretarial Practice,       5              NIL            100+50
        & Office Mgt.
  10    314—Web tools.                   5              NIL            100+50
                  SET-VI
  11    315—Adv.Corp.A/c                 5              NIL            100+50
  12    316—Mgt.Accounting               5              NIL            100+50
                  SET-VII                ELECTIVES FOR FINAL B.COM (CA)
        317—RDBMS                        3             2*              100+50
        318—INTERNET, E-COM              3              2*             100+50
NOTE: SET-VII is EXCLUSIVELY for B.Com (Computer Applications) students
and not for B.Com (General) students. Final B.Com (CA) students do not have
choice of selecting any papers (SETS) from SET-I to SET-V. SET-VI has practicals.
* Practicals in Computer Applications for B.Com (CA).
                                    ***********
61 of 72

                SET-VII: III B.Com. (Computer Applications) Only.
       Paper:317. Paper – XXIV : Relational Data Base Management Systems
                    (Revised regulations with effect from 2010–2011)
    Theory periods per week : 3 Theory Maximum Marks : 100              Time : 3 Hrs.
Unit-I : Introduction : Database-System Applications – Purpose of Database Systems –
View of Data – Database Languages – Relational Databases – Database Design –
Object-Based and Semistructured Databases – Data Storage and Querying – Transaction
Management – Data Mining and Analysis – Database Architecture – Database Users and
Administrators – History of Database Systems
Relational Model : Structure of Relational Databases – Fundamental, Additional and
Extended Relational-Algebra Operations – Null values – Modification of the Database
Unit-II : SQL : Background – Data Definition – Basic Structure of SQL Queries – Set
Operations – Aggregate Functions – Null values – Nested Subqueries and Complex
Queries – Views – Modification of the Database – Joined Relations
Advanced SQL : SQL Data Types and Schemas – Integrity Constraints – Authorization
– Embedded and Dynamic SQL – Functions and Procedural Constructs – Recursive
Queries – Advanced SQL Features
Other Relational Languages : The Tuple Relational Calculus – The Domain Relational
Calculus – Query-by-Example – Datalog
Unit-III : Database Design and the E-R Model : Overview of the Design Process – The
E-R Model – Constraints – E-R Diagrams, Design Issues – Weak Entity Sets – Extended
E-R Features – Database Design for Banking Enterprise – Reduction to Relational
Schemas – Other Aspects of Database Design
Relational Database Design : Features of Good Relational Designs – Atomic Domains
and First Normal Form – Decomposition using Functional Dependencies – Functional
Dependency Theory – Decomposition using Functional and Multivalued Dependencies –
More Normal Forms – Database-Design Process – Modeling Temporal Data
Unit-IV : Query Processing : Overview – Measures of Query Cost – Selection
Operation – Sorting – Join Operation – Other Operations – Evaluation of Expressions
Query Optimization : Overview – Transformation of Relational Expressions –
Estimating Statistics of Expression Results – Choice of Evaluation Plans – Materialized
Views
Unit-V : Transactions : Transaction Concept – Transaction State – Implementation of
Atomicity and Durability – Concurrent Executions – Serializability – Recoverability
Concurrency Control : Lock-Based Protocols – Timestamp-Based Protocols –
Validation-Based Protocols – Multiple Granularity – Multiversion Schemes – Deadlock
Handling – Insert and Delete Operations – Weak Levels of Consistency
Recovery System : Failure Classification – Storage Structure – Recovery and Atomicity
– Log-Based Recovery – Recovery with Concurrent Transactions – Buffer Management
– Failure with Loss of Nonvolatile Storage – Advanced Recovery Techniques – Remote
Backup Systems.
(Scope and standard as in chapters 1 to 7, 13 to 17 in Book No.1 referred below)
62 of 72

Text Books :

   1. Database Systems Concepts, 5th edition, Abraham Silberschatz, Henry F.Korth, and
      S.Sudershan, Mc Graw Hill Publishers
   3. Database Management Systems, 3rd edition, Raghu Ramakrishnan, Johannes
       Gehrke, Tata Mc Graw Hill Publishers
   4. Introduction to Database Management Systems, ISRD Group, Ace series,
       Tata Mc Graw Hill Publishers
   5. SQL, PL/SQL for Oracle 8 & 8i, P.S.Deshpande, Dreamtech Press, New Delhi
Note :     Three Questions in Part-A, Two Questions in Part-B from Units I and II and
           Five Questions in Part-A, Six Questions in Part-B from Units III, IV and V
           to be asked in the University Examinations.
                S.K. UNIVERSITY, ANANTAPUR:: SYLLABUS
              SET—VII: III B.Com. (Computer Applications) only.
    Paper:317(a). Paper – XXIV(a) : Relational Data Base Management Systems
                  (Revised regulations with effect from 2010–2011)
Practical periods per week : 3
Practical Maximum Marks : 50 (External : 40 + Record work : 10)               Time : 3 Hrs.
Programming in SQL * Plus :
1. Create a Customer table with the columns Customer No., First Name, Middle Name,
   Last Name, Area and Mobile Number. Insert atleast 20 rows of data into the table to
   answer the following queries :
   (a)   Retrieve the list of First Name and Area of all customers.
   (b)   List the names of all customers having ‗a‘ as 2nd letter in their First Name.
   (c)   Find the Last Name of all customers that begins with ‗s‘ or ‗k‘.
   (d)   Find the Middle Name of all customers that contains anywhere letter ‗g‘.
2. Create a table for Employees information which consists of Employee Number,
   Employee Name, Basic Pay, D.A., H.R.A. and Gross Salary. Insert atleast 20 rows of
   data for Employee Number, Employee Name and Basic Pay. Calculate D.A. which is
   30% of Basic Pay, H.R.A. which is 10% of Basic Pay and Gross Salary which is sum
   of Basic Pay, D.A. and H.R.A. and answer the following queries :
   (a) List all the rows with Employee Name and D.A.
   (b) List all the Employees with all columns whom Basic Pay is greater than 4000.
   (c) Delete an Employee from the table for given Employee Number.
   (d) List Employee Number, Employee Name and Gross Salary whose Gross Salary
       is greater than 10000 and less than 15000.
3. Create a table to maintain the details of Telugu films information which consists of
   columns Hero Name, Heroine Name, Music Director Name, Film Name, Date of
   Release, and Director Name. Insert atleast 20 rows of data into the table to answer the
   following queries :
   (a) List the rows excluding Hero Name on ascending order of Heroine Names for
       the specified Hero Name of your interest.
   (b) List the rows which will satisfy the condition that in which month maximum
       number of films were released.
 63 of 72
    (c) List the rows which will satisfy the condition that which Heroine acted with
        which Hero in minimum number of times.
    (d) List the rows which will satisfy the condition that which Hero under the
        combination of which Director maximum number of films were released for
        the specified Music Director of your interest.
4. Create a table with the details of Applicant Name, Gender (M/F), Category
    (OC/BC-A/BC-B/BC-C/BC-D/SC/ST), Percentage of Marks and Course preferred
    (HEP/BCom(Gen)/BCom(CA)/MPC/MPCS/MPCS/BZC/MZC/BBC) columns. Insert
    atleast 20 rows of data into the table to answer the following queries :
    (a) List the rows which will satisfy the condition that to which course maximum
        number of applications were received.
    (b) List the rows which will satisfy the condition that for the category of your interest
    in descending order of percentage of Marks.
    (c) List the rows which will satisfy the condition that for the specified Gender and
        Course under which category minimum number of applications were received.
5. Create the first table with Staff Name, Staff Code, Designation and Basic Pay (4000
   to 15000) and the second table with Staff Code, Department Name, Leaves availed (0
   to 15) columns. Insert atleast 20 rows of data into both the tables and relate them
   based on Staff Code (Primary key) to answer the following queries :
      (a) List the rows of Staff with their Name, Designation, Department details in
          ascending order of Department cum Designation wise for those who are
          drawing Basic Pay in between 5000 to 8000 and 10000 to 12000.
      (b) List the rows of Staff in descending order of Leaves availed > 5 with the   details
      Staff Name, Designation and Leaves availed.
      (c) List the rows of Staff working in the specified Department and Leaves
          availed <= 15 and also the names contains no vowels with the details of Staff
          Name, Designation, Basic Pay and Leaves availed.
Programming in PL/SQL :
6. Write a PL/SQL program to read two numbers and display the Sum, Difference, and
   Product of them.
7. Write a PL/SQL program to read a number and display the Multiplication table for it
   from1 to 10 times.
8. Write a PL/SQL program to read a String, check and display whether it is Palindrome
    String or not.
9. Write a PL/SQL program to read a number and display it in words. (For e.g., the
    number 207 is displayed Two Zero Seven).
10. Write a PL/SQL program to read a number and find the factorial value of it using
    recursion.
11. Write a PL/SQL program to display the corresponding Employee Name when the
    Employee Number is entered. If the user enters the Employee Number that is not in
    the Employee table then appropriate error message has to be displayed.
12.   Create Account table with Account Number, Account Holder‘s Name, and Balance
      Amount with atleast 10 rows of data. Write a PL/SQL program that will accept an
      Account Number and debit an amount of Rs.3000/- from the account, if the account
 64 of 72
    has a minimum balance of Rs.500/- after the amount is debited. Otherwise the process
    is to be fired on the Account table.
13. Create a table for Consumers having the data for columns Meter Number, Consumer
    Name, Current Meter Reading, Previous Meter Reading, Category and without data
    for No. of Units and Amount. Write a PL/SQL program to calculate and update the
    Electricity Charges for unfilled columns as follows :
         Category               Units          Rate per unit (in Rs.)
         Domestic               <= 100 2.50, otherwise 3.00
         Industrial             <= 100 3.25, otherwise 3.50
         Commercial             <= 100 2.75, otherwise 3.75
14. Create a table to A.P.S.R.T.C. with the following columns to CAT (Concession
    Allowance Travel) card holders.
    Passenger Name              varchar2(20)
    Gender (Male/Female)                varchar2(6)
    Bus Service Type (Ordinary/Express/Luxury/Deluxe/Hi-tech) varchar2(8)
    Journey Distance (in Kms.)          number(3)
    Normal Fare                         number(4,2)
    Concession Fare                     number(4,2)
    Net Fare                            number(4,2)
    The table contains atleast 10 rows with data for all columns except Concession and
    Net fares. Write a PL/SQL program to calculate and update the Concession and Net
    fares for all the rows of table based on the following conditions.
    (a) In ordinary services, concession fare will be arrived by reducing 5 kms. (one
         fare stage) if the journey is upto 95 kms., and 10 kms. (two fare stages) for
         journeys of 100 kms. and above on the normal fare chargeable.
    (b) In Gramani services concession fare will be arrived at next available lower
         denomination upto 16 kms. (8th stage) and by lowering of two denominations
         from 18 kms. (9th stage) onwards.
    (c) Concession fare arrived after 10% discount is to be rounded off to lower
         multiple of a rupee upto 0.50 paise and to higher multiple of a rupee from 0.51
    paise and above for Express/Luxury/Deluxe/Hi-Tech/AC and AC Sleeper
         services.
         (Here denominations are: Rs.1000/500/100/50/20/10/5/2/1/0.50/0.25 paise)
15. A Supermarket which maintains three tables. Salesman table contains data for
    Salesman Name, Salesman Code, Salary and two other columns Bonus received and
    Net Salary without data. Product table contains data for Product Code, Product Name,
    and Unit Price. Transactions table contains data for Salesman Code, Product Code,
    Quantity Sold and the column Total Cost without data. Write a PL/SQL program to
    fill the data in Salesman and Transactions tables for the empty columns by relating
    the tables with Salesman Code and Product Code based on the following formulae :
    Total Cost  Quantity Sold * Unit Price of corresponding Product Code
    Bonus received  If Total Cost > 1000 then 10% on Total Cost
                           Otherwise 5% on Total Cost of corresponding Salesman Code
    Net Salary  Bonus received + Salary of corresponding Salesman CodeNote :
         Two programs (one in SQL * Plus and one in PL/SQL) are asked in External
examinations.
     65 of 72

               B.Com. (THREE YEAR) DEGREE EXAMINATION – Model Paper
                               (Yearly Examination Scheme)
                                 Third Year Examination
        Part – II : SET—VII: COMMERCE (COMPUTER APPLICATIONS) ONLY.
            Paper:317. Paper-XXIV : Relational Data Base Management Systems
                                 (2010-2011 Regulations)
Time: 3 Hours                                                          Max. Marks : 100

                                           PART – A
                   Answer any FIVE questions                    (5 X 8 M = 40 Marks)
    1.   Explain about the three levels of Data Abstraction.
    2.   Define (a) Primary Key and (b) Foreign Key.
    3.   Write about any five Aggregate functions of SQL with examples.
    4.   Write about Entity Sets, Relationship Sets and Attributes.
    5.   Discuss about Atomic Domains and First Normal Form.
    6.   Write in brief about Query Optimization.
    7.   Explain the importance of Transaction Management.
    8.   Discuss about Recovery with Concurrent Transactions.
                                           PART – B
                   Answer any FOUR questions                   (4 X 15 M = 60 Marks)

    9.   Write about Database Users and the role of Database Administrator.

    10. Define Integrity Constraints. Explain the types of Integrity Constraints.

    11. Define E-R diagram. Construct an E-R diagram for a hospital with a set of patients
        and a set of medical doctors. Associate with each patient a log of the various tests
        and examinations conducted.

    12. What is Normalization ? Explain about 1NF, 2NF and 3NF with suitable examples.

    13. Write about different Join operations while processing a Query.

    14. Write in detail about optimizing Nested subqueries.

    15. Discuss about Validation-Based Protocols under Concurrency control.

    16. Explain about Recovery with Concurrent Transactions.
66 of 72
                                       SYLLABUS
                SET—VII: III B.Com. (Computer Applications) only.
     Paper:318. Paper – XXV : Internet Technologies and Electronic Commerce
                    (Revised regulations with effect from 2010–2011)
     Theory periods per week : 3 Theory Maximum Marks : 100                Time : 3 Hrs.
Internet Technologies :
Unit-I :
Fundamentals of Electronic Mail : E-Mail Advantages and Disadvantages, User-IDs,
Passwords and E-Mail Address, Message Components, Message Composition, Mailer
Features, E-Mail Inner Workings, E-Mail Management – The Internet : Internet History,
The Way the Internet Works, Internet Congestion, Internet Culture – Searching the World
Wide Web : Directories, Search Engines and Meta Search Engines – Search
Fundamentals and Strategies
Unit-II :
Basic HTML : Introduction – Formatting and Hyperlink creation – Semantic vs.
Syntactic Tags – Headers and Footers – Lists – Tables – Web Graphics : Popular Image
formats – GIF features – Image Tags – Image Maps – Scanners – Advanced HTML :
Frames – Forms – Form Input tags
(Scope and standard as in chapters 1, 2.4, 2.7, 3.1 to 3.6, 5.1 to 5.4, 7.3 to 7.5, 8.1 to 8.6,
9.1 to 9.3 in Book No.1 referred below)
Electronic Commerce :
Unit-III :
History of E-Commerce and Indian Business context : Early Business – Information
Exchange Efforts – Emergence of Internet and World Wide Web – Mile Stones –
Advantages and Disadvantages of E-Commerce – Transition to E-Commerce in India –
E-transition challenges for Indian Corporates – Business models for E-Commerce – E-
Business Model based on relationship of transaction parties and transaction types –
Enabling techniques of the World Wide Web : Internet Client Server Applications –
Networks and Internets – Software Agents – Internet Standard and Specifications –
Internet Service Providers – Broadband Technologies
Unit-IV :
E-Marketing : Traditional marketing – Identifying Web presence goals – Browsing
Behaviour model – Online Marketing – E-Advertising – Internet Marketing Trends –
Target Markets – E-Branding – Marketing Strategies – E-Security : Security on the Net –
E-Business Risk Management Issues – Information security environment in India –
E-Payment Systems : Main concerns in Internet Banking – Digital Payment requirements
– Digital Token-based E-Payment Systems – Classification of New Payment Systems –
Properties of E-Cash – Cheque Payment Systems – Risk and E-Payment Systems –
Digital Signatures – Online financial services in India
Unit-V :
E-Supply Chain Management – E-Strategy : Information and Strategy – Virtual Value
Chain – Seven dimensions of E-Commerce Strategy – Value Chain and E-Strategy –
Planning the E-Commerce Project – E-Commerce Strategy and Knowledge management
– Information Systems for Mobile Commerce : What is Mobile Commerce ? – Wireless
Applications – Cellular Network – Wireless Spectrum – Technologies for Mobile
Commerce – WAP Programming Model – Wireless Technologies – Different
Generations in Wireless Communication – Mobile Commerce in India
(Scope and standard as in chapters 1 to 6, 8 to 10 in Book No.2 referred below)
     67 of 72

    Text Books :

         6. Fundamentals of Internet and World Wide Web, 2nd edition, Raymond Greenlaw
            and Ellen Hepp, Tata Mc Graw Hill Publishers
         7. E-Commerce – An Indian Perspective, 3rd edition, P.T.Joseph, S.J.,
            PHI Publishers

    Note :      Three Questions in Part-A, Two Questions in Part-B from Units I and II and
                Five Questions in Part-A, Six Questions in Part-B from Units III, IV and V
                to be asked in the University Examinations.


              B.Com. (THREE YEAR) DEGREE EXAMINATION – Model Paper
                               (Yearly Examination Scheme)
                                 Third Year Examination
        Part – II : SET—VII: COMMERCE (COMPUTER APPLICATIONS) ONLY
          Paper:318. Paper-XXV : Internet Technologies and Electronic Commerce
                                 (2010-2011 Regulations)
Time: 3 Hours                                                            Max. Marks : 100

                                            PART – A
                    Answer any FIVE questions                 (5 X 8 M = 40 Marks)

    1.   Write about E-mail advantages and disadvantages.

    2.   What is Search Engine ? Discuss.

    3.   What is a Scanner ? Discuss the types of scanners available in market.

    4.   Discuss the types of Broadband Technologies.

    5.   Discuss the relevance of Online Marketing in today‘s business.

    6.   Write about the properties of E-Cash.

    7.   Explain the components of E-Supply Chain with diagram.

    8.   What is Mobile Commerce ? Discuss the importance of it in present day life.
                                            PART – B
                    Answer any FOUR questions                (4 X 15 M = 60 Marks)
    9.   Discuss about Internet Congestion and how to overcome it.

    10. Write about Hyperlink creation and the role of Anchor tag with an example.

    11. Write about E-transition challenges for Indian Corporates.
 68 of 72
12. Write in detail about Software Agents.

13. Write in detail about strategies in E-marketing.

14. Explain the importance of Digital Signatures.

15. Explain about the Seven dimensions of E-strategy along with 7S framework with
    corresponding diagrams.

16.     Discuss about Wireless Technologies in detail.

   SET—VII: III B.Com. (Computer Applications only) MODEL PRACTICAL.
 Paper: 318(a). Paper – XXV (a) : Internet Technologies and Electronic Commerce
                   (Revised regulations with effect from 2010–2011)
Practical periods per week : 3
Practical Maximum Marks : 50 (External : 40 + Record work : 10)         Time : 3
Hrs.
Programming in HTML :
17. Write a HTML document to create a webpage which shows the important countries of
    Asia. Make country India as hypertext. And write corresponding HTML document to
    show the States of India, make State Andhra Pradesh as hypertext and show the
    districts of Andhra Pradesh when the user clicks on it in a new webpage.

Countries of Asia :- 1.Afghanistan, 2.Armenia, 3.Azerbaijan, 4.Bahrain, 5.Bangladesh, 6.Bhutan, 7.Brunei
Darussalam, 8.Burma, 9.Cambodia, 10.China, 11.East Timor, 12.Gaza Strip, 13.Hong Kong, 14.India,
15.Indonesia, 16.Iran, 17.Iraq, 18.Israel, 19.Japan, 20.Jordan, 21.Kazakhstan, 22.Kuwait, 23.Kyrgyzstan,
24.Laos, 25.Macau, 26.Malaysia, 27.Maldives, 28.Mongolia, 29.Myanmar, 30.Nepal, 31.North Korea,
32.Oman, 33.Pakistan, 34.Palestinian Territory, 35.Philippines, 36.Qatar, 37.Russia, 38.Saudi Arabia,
39.Singapore, 40.South Korea, 41.Sri Lanka, 42.Syria, 43.Taiwan, 44.Tajikistan, 45.Thailand, 46.Turkey,
47.Turkmenistan, 48.United Arab Emirates, 49.Uzbekistan, 50.Vietnam, 51.Yemen
States in India :- 1.Andaman Nicobar, 2.Andhra Pradesh, 3.Arunanchal Pradesh, 4.Assam, 5.Bihar,
6.Chandigarh, 7.Chattisgarh, 8.Dadar & Nagar Haveli, 9.Daman & Diu, 10.Goa, 11.Gujarat, 12.Haryana,
13.Himachal Pradesh, 14.Jammu & Kashmir, 15.Jharkhand, 16.Karnataka, 17.Kerala, 18.Lakshwdeep,
19.Madhya Pradesh, 20.Maharashtra, 21.Manipur, 22.Meghalaya, 23.Mizoram, 24.Nagaland, 25.Orissa,
26.Pondicherry, 27.Punjab, 28.Rajasthan, 29.Sikkim, 30.Tamil Nadu, 31.Tripura, 32.Uttar Pradesh,
33.Uttaranchal, 34.West Bengal
Districts in Andhra Pradesh :- 1.Adilabad, 2.Anantapur, 3.Chittoor, 4.Kadapa, 5.East Godavari, 6.Guntur,
7.Hyderabad, 8.Karimnagar, 9.Khammam, 10.Krishna, 11.Kurnool, 12.Mahbubnagar, 13.Medak,
14.Nalgonda, 15.Sri Potti Sreeramulu Nellore, 16.Nizamabad, 17.Prakasam, 18.Rangareddy,
19.Srikakulam, 20.Visakhapatnam, 21.Vizianagaram, 22.Warangal, 23.West Godavari

18. Write a HTML document to create a webpage which shows the Life story of Swami
    Vivekananda or any other Ideal person with appropriate images using paragraph and
    image tags.
19. Write a HTML document to create a webpage to show the courses along with groups
    available at your college using Ordered Lists.

      COLLEGE NAME
        I. B.A.                                           III. B.Sc.
              1. H.E.P.                                          1.    M.P.C.
              2. H.E.CA.                                         2.    B.Z.C.
        II. B.Com.                                               3.    B.B.C.
              1. General                                         4.    M.Z.C.
              2. Computer Applications
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20. Write a HTML document to create a webpage which shows the following items of
    Computers and Information Technology using Unordered lists.

    Computers & Information Technology

              Components
                    Add on Cards                      Personal Computers
                         Graphic & Video Cards              Desktops
                         Networking Products                Note Books
                         Other Cards                  Software
                    Casings                                 Applications & Utilities
                    Floppy / CD / DVD Drives                DTP & Multimedia
                    Hard Disks                        Storage Consumables
                    Mother Boards                           Floppy Media
                    Processors                              ZIP/REV Media
                    RAM                                     CD Media
              Computer Care                                 DVD Media
                    Dust Covers                             Flash Memory
                    Miscellaneous                           Media Accessories
              Peripherals                             Printer Consumables
                    Audio Accessories                       Dot Matrix Printer Ribbons
                    External Hard Drives                    Ink Jet Cartridges
                    Gaming Devices                          Laser Toners
                    Graphic Tablets                         Stationery
                    Monitors
                    Printers
                    Scanners
                    U.P.S.
                    USB Pen Drives
                    Keyboards & Mice


21. Write a HTML document to implement a webpage which shows the information of
    important Cricket Stadiums in the four Metropolitan cities of New Delhi, Kolkata,
    Mumbai and Chennai using Unordered lists. And each Metropolitan city lists the
    stadiums using Ordered lists, and the sequence is continued till the last city.

   Important Cricket Stadiums in the four Metropolitan Cities of India
       New Delhi
         1. Feroz Shah Kotla Stadium
       Kolkata
         2. Eden Gardens Stadium
         3. Ranji Stadium
       Mumbai
         4. Bombay Gymkhana Ground Stadium
         5. Brabourne Stadium
         6. Wankhede Stadium
       Chennai
         7. M.A.Chidambaram Stadium
         8. Nehru Stadium

22. Create a webpage which shows Regd. No., Name, all Group subjects marks of Top
    Ten students of your class with appropriate headings using table tags.
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23. Write a HTML document to create a webpage which shows the bio-data of a graduate
    with appropriate details using table tags.

   Name                                      A. Mani Deepak
   Date of Birth                             01-04-1989
   Gender                                    Male
   Nationality                               Indian
                   H.No.                     60-44-K-3-B
      Address      Street                    Srinagar Colony, B.Camp
                   Village / Town            Kurnool
                                                  Landline           Mobile
              Telephone Numbers
                                               08518 – 230094     99999 24365
                             Educational Qualifications
        Class           Place of Study         Period of Study     Percentage
                      Z.P.P. High School,
         10th                                    2003 – 2004         82.75
                            Kodumur
    Intermediate       Osmania College,
                                                 2004 – 2006         87.50
       C.E.C.                Kurnool
       Degree       Government College for
                                                 2006 – 2009         76.00
   B.Com. (C.A.)         Men, Kurnool

24. Write a HTML document to make a webpage to show Andhra Pradesh map and make
    four major cities as hot spots using image maps method. Use clickable areas as shapes
    appear on the map.
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25. Write a HTML document to create a webpage using frames to list at least two popular
    Andhra Pradesh Government programmes in the left frame and the corresponding
    details in the right frame on clicking any programme.




26. Write a HTML document to design a webpage as shown below using forms and
    submit the data of employees to http://www.collegename.com through get method.




Programming in JavaScript :

27. Write a HTML document using JavaScript to read your Name and display it with
    Blue color, 20 size, Lucida Handwriting face, Bold style at the center of webpage.
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28. Write a HTML document using JavaScript to read two numbers and display the Sum
    of them on the webpage.

29. Write a HTML document using JavaScript to check and display whether the given
    number is Prime or not.

30. Write a HTML document using JavaScript to read two Strings and display the
    Concatenated String on the webpage.

31. Write a HTML document using JavaScript to read the details of a person such as
    Name, Age, Highest Qualification and Percentage of Marks through prompt dialog
    box and display them along with the System Date and Time on the webpage.

Note : Two programs (one in HTML and one in JavaScript) are asked in External
       examinations.

								
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