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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. U mamaheswara 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 Struacture 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             3              1              4
           Technology
           Total                                  15              3             18
            Public Exam: (Max. Marks):            70             30             100
             Pass Marks : (Min. Marks):           24              11             35
                                          II Year B.Com.
S..No.                 Subject                       Hours per week             Total
                                                Theory        Practicals   Hrs. per week
  1.       Financial Accounting-II                 5              1              6
           (Advanced 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
                                         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                   5              ---                5
        Accounting
 3.     Business Laws                       5              ---                5
 4.     Auditing                            4               1                 5
 5.     Elective paper-I                    5              ---                5
 6.     Elective paper-II                   5              ---                5
        Total                              28               2                30
         Public Exam: (Max. Marks):        70              30                100
          Pass Marks : (Min. Marks):       24               11                35
 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:-

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 201: Advanced Accounting                                              70 + 30
Paper 202: Business Statistics                                              70 + 30
Paper 203: Financial Services—Banking & Insurance                           70 + 30
Paper 204: Taxation                                                         70 + 30

                               Third B.Com., (General)
                                                                       Marks
Paper 301: Corporate Accounting                                       70 + 30
Paper 302: Cost & Management Accounting                                  100
Paper 303: Business Laws                                                100
Paper 304: Auditing                                                   70 + 30
ELECTIVES: EACH SET CONTAINS OF TWO SUBJECTS/PAPERS.
Set I: Insurance; and Banking.                                100 Marks each.
Set II: Accountancy; and Business Mathematics                 100 Marks each.
Set III: Retailing; and Marketing                             100 Marks each.
Set IV: Taxation; and Finance                                 100 Marks each.
Set V: Secretarial Practice; and Office Mgt & Computer Appns. 100 Marks 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/-
(Rupees One hundred only) for each paper, before appearing for the subsequent
examination in the subject concerned.
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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: Advanced Accounting                                                      70 + 30
   Paper 202: Business Statistics                                                     70 + 30
   Paper 203: Programming in C and C++                                                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 305:   Datebase Management Systems                                          100 + 50
    Paper 306:   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          Bank &Ins.          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., in place of two elective papers, computer papers will be there. DETAILED
SYLLABUS FOR B.Com (C.A.) IS SEPARATELY APPENDED IN A SEPARATE
FOLDER.
                                            ********
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                        B.COM ( FIRST YEAR) : GENERAL.
                     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
(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

   March    2008                                                                 Rs.
                    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 paid                                            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.
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   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

 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.
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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.     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.

                                        *******
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                         B.COM ( FIRST YEAR) : GENERAL.
                        PAPER:II. BUSINESS EONOMICS.
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
13 of 55

                                     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.
(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)

                                         ******
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                            B.COM ( FIRST YEAR) : GENERAL.
            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
Lab Work: The students are expected to prepare a small note of the skills of
management required to manage the organization of their choice.
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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
16 of 55


                                        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.
(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 ‗Busines‘? 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)
                                    ******
17 of 55
                          B.COM ( FIRST YEAR) : GENERAL.
     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).
18 of 55
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                       : BPB Publications
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.
19 of 55
                                      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.
(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)
                                       ******
20 of 55
                   B.COM (SECOND YEAR) : GENERAL.
                   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:
21 of 55
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
7.Advanced Accountancy -                Arulanandam           Himalaya pub.
8..Advanced Accountancy-I               S.N.Maheshwari & V.L.Maheswari
                                        Vikash Publishing Co.




                                  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 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)

                                              *******




                                 PAPER-201.
               SRIKRISHNADEVARAYA UNIVERSITY, ANANTAPUR.
           B.Com. (THREE YEAR) DEGREE EXAMINATION –MARCH, 2010.
22 of 55
                               (Yearly Examination Scheme)
                            SECOND YEAR EXAMINATION
                          (Under Revised Common Core Syllabus)
                                 PART—II: COMMERCE
                      PAPER—V: ADVANCED ACCOUNTING
(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
   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;
23 of 55
          (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:


 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
24 of 55
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.


   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
25 of 55
                                    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.
                                              *******
                          B.COM (SECOND YEAR) : GENERAL.
                          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:
 26 of 55
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.




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
27 of 55
   12. Business Statistics                             J.K.Sharma
   13. Business Statistics                             Bharat Jhunjhunwala
   14. Busniess Statistics                             R.S.Bharadwaj




                                 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)

                                            *******




                                   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.
(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).
28 of 55

           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.



                                            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. 12 3456 78 910
 Ramu 44 80 76 48 52 72 68 56 60 54
 Laxman 48 75 54 60 63 62 72 51 57 66
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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 10-2020-3030-40
(‗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 718 40 40 63 65
14. Compute Karl Pearson‘s skewness:
   Classes: 10-14 15-19 20-2425-2930-3434-39
   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.
X57 58 59 59 60 61 62 64
Y77 78 75 78 82 82 79 81
                                        *******

                    B.COM (SECOND YEAR) : GENERAL.
      PAPER:VII. FINANCIAL SERVICES – BANKING & INSURANCE.
Paper:203
Max. Marks: (70+30*) (Theory + Internal assessment*) P.P.W : 5 Hrs.
                                                         Pass Marks : (24 + 11)
*Internal Assessment for 30 marks consists of 10 Marks for record & 20 for Assignment.
Objective: To impart knowledge on Banking and Insurance concepts; to infuse insight
    into Financial Services.
Unit I : Introduction to Financial Services
a.Meaning of Financial Services, Structure of Indian Financial System Importance of
   Financial system for the economic development.(Financial and Banking system
   charts)
b.Definition of Bank, Functions of Commercial Banks and Reserve Bank of
   India.(Forms of various accounts and deposits)
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c.Definition/ Meaning of Insurance and reinsurance, Principles of Insurance, kinds of
    Insurance, advantages of insurance, globalization of insurance and insurance sector
    reforms in India.
Unit – II: Banking Systems
    Banking Systems – Branch banking, Unit Banking, Correspondent banking, Group
    banking, Deposit banking, Mixed banking and Investment banking. An overview of
    banking; Regional Rural banks, Cooperative banks, Micro Finance, Priority Sector
    Lending, Indigenous banking, Role of NABARD, Development Financial institutions
    – SFC,IDBI.
Unit-III: Banking Sector Reforms
   Banking Sector Reforms with special reference to Prudential Norms: capital
   adequacy norms, income recognition norms, classification of assets and Non-
   Performing Assets (NPAs); Innovations in Banking-ATMs, E-Banking, Credit cards,
   Online & Offshore Banking, etc (working and operations).
Unit - IV: Banker and customer, loans and advances:
a.Banker and customer definition and their relationship, types of customers and modes of
    operations, procedure and precaution for opening an account, pass book & its
    features, Rights, duties and obligations of the banker.(Application forms for opening
    accounts, Cheque Books, pass books,requisition slips for withdrawals and deposits,
    bank statements,etc)
b. Promissory Note and Bills of Exchange and Cheque, differences between them, types
    of crossing the cheque, payment of cheque and consequences of wrongful dishonor,
    collection of local and upcountry cheques, responsibilities and liabilities of collecting
    banker and statutory protection to the collecting banker.(Promissory notes, B/E,
    Crossed cheques-various modes)
c.Types of loans and advances, principles of sound lending policies, credit
    appraisals of various forms of loans and advances- modes of creating charges-
    lien, pledge ,mortgage and hypothecation (Documents required for sanction of loans
    and advances).


Unit - V. Financial Markets & Services:

   a    Indian Money Market- Characteristics, Structure, composition (call and notice
        money, market, treasury bills market, CDs, CPs, short term bill market, MMMFs
       and DFHI) problems and reforms in Indian money markets (CDs,CPs,Treasury
       Bills)
   b.Indian capital market-composition and growth of primary and secondary
       markets, differences between primary and secondary markets, capital market
       reforms and NBFCs in capital markets; Stock Exchanges, NSE, OTCEI,
       Online Trading and role of SEBI.
   c.Financial intermediaries and services : Merchant bankers, Mutual funds,
       Leasing companies, Venture Capital Funds, Forfaiting, Loan Syndication,
       Factoring, Custodial Services, Depository Services, and
       Depository Participants.(Documentation)
31 of 55
Books Recommended:

1 Maheshwari and Paul R.R…         Banking theory law and practice
2.Sundaram and Varsheney…         Banking theory law and practice
3. Tannans--                     Banking law and practice in India
4. Aryasri..                       Banking and Financial system
5. M.Y.Khan..                     Indian Financial System
6. P.K.Gupta..                    Insurance and risk management
7.Vijaya Raghavan Iyengar          Introduction to Banking
8. Guruswamy: Banking Theory Law and Practice, Tata
9. Aryasri &Murty: Banking and Financial Systems, Tata
10.Guruswamy: Merchant Banking and Financial Services, Tata
11.Murthy and Venugpoal: Indian Financial System, IK International
12. Paul Suresh:                   Management of Banking and Financial Services,
                                   Pearson




                                      PAPER-203.
            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—VII: FINANCIAL SERVICES—BANKING & INSURANCE
(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).
          9. Define the term ‗Bank‘ .
          10. Explain the feataures of reinsurance.
          11. Narrate the role of NABARD.
          12. Explain the importance of ATMs.
          13. What do you understand by banker‘s lien?
          14. Explain the responsibilities of a collecting banker.
          15. Explain Treasury Bill Market.
32 of 55
           16. What do you understand by Non-banking Financial Comparies?
                                        PART B.
                           Answer any FOUR questions.                 ( 4 x10=40 marks).
           17. Explain the basic function of a Commercial Bank.
           18. Define the Contract of Insuance. Explain its features.
           19. Discuss the relative merits and demerits of Branch banking and Unit
               banking.
           20. Narrate the recent reforms introduced by Reserve Bank of India in
               Banking Sector.
           21. Define a Cheque. Explainits features and how it differs from a Bill of
               exchange.
           22. Discuss the geneal principles of loans and advances which a banker should
               follow while granting loans.
           23. Explain the basic characteristic features of Indian Money Market.
           24. Explain various financial, consultancy and allied services of Merchant
               Banks.
                                         *******

                             QUESTION PAPER SETTING.

             PART—A : 3 QUESTIONS FROM BASICS + 5 SMALL QUESTIONS FROM
             DETAILS OF THE SUBJECT.

              PART---B : 2 LONG QUESTIONS FROM BASICS + 6 LONG QUESTIONS
              FROM DETAILS OF THE SUBJECT.
                                    *******
                     B.COM (SECOND YEAR) : GENERAL.
                            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
 33 of 55
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.

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.
34 of 55
             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.
                                 *******




                                   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.
(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
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         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
          e) Winnings 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
             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
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               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
           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.

                                           *********
37 of 55
                      B. COM (THIRD YEAR) GENERAL. & CA.
                   PAPER:IX: 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.
38 of 55
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.




                B. COM (THIRD YEAR) GENERAL & CA.
      PAPER:X: COST AND MANAGEMENT ACCOUNTING (EM & TM)
39 of 55
Paper:302                                                                   PPW: 5 Hrs.
Max. Marks 100
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:
Budgetary Control-Fixed, Flexible Budget
Marginal Costing-Break Even Analysis
Standard Costing-Material and labour Variances
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)
Funds flow Analysis and Cash flow Analysis (as per AS-3 )
Ratio Analysis. Calculation of liquidity, solvency, profitability and turnover ratios-
Interpretation of ratios.



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
 40 of 55
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.




                     B. COM (THIRD YEAR) GENERAL & CA.
                      PAPER:XI: BUSINESS LAW (EM & TM)
Paper:303
Marks:100                                             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.
 41 of 55
    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, S. Chand.
                        B.Com (THIRD YEAR) GENERAL & CA.
                           PAPER:XII: 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
 42 of 55
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.


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.)
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   12. Fundamentals of Auditing : Kamal Gupta and Ashok Gupta
   13. Auditing Principles and Techniques : Basu SK
   14. Auditing Principles & Practice      : Kumar Sharma, PHI.
                                      ********
                       ELECTIVES: FINAL B.COM (GEN.)
S.No.    Paper & Elective            THEORY        PRACTICALS TOTAL MARKS
        Subject                     Hours/week       Hours/week
                   SET-I
  1     305—Insurance                    5              NIL              100
  2     306—Banking                      5              NIL              100
                  SET-II
  3     307-- Corp. Accounting           5              NIL              100
  4     308-- Mathematics                5              NIL              100
                  SET-III
  5     309—Marketing                    5              NIL              100
  6     310-- Retailing                  5              NIL              100
                  SET-IV
  7     311—Finance                      5              NIL              100
  8     312-- Taxation                   5              NIL              100
                  SET-V
  9     313--Secretarial
        Practice,
        -and Office Mgt.                 5              NIL              100
  10    314—Comp. Appns.                 5              NIL              100
                  SET-VI                ELECTIVES FOR FINAL B.COM (CA)
  11    315—RDBMS                        3               2*         70+30*=100
  12    316--                            3               2*         70+30*=100
NOTE: SET-VI 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).
                                   ************
    SUBJECT TO APPROVAL OF THE BOS, SKU, ANANTAPUR.
           ELECTIVE PAPERS FOR FINAL B.COM (GENERAL)

               SET- I: PAPER: 305. : PAPER—XIII: INSURANCE.

MAX. MARKS:100.               Hours/week: 5.
Objectives:
  1. To provide a thorough insight to the students into the nature & types of insurance
      contracts.
  2. To enable students to seek insurance jobs such as insurance agency.
  3. To enable students to seek higher education in insurance & actuaries courses of
      PG level.
                                        ******
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UNIT—I: INTRODUCTION.
    Definition and Nature of Insurance; Evolution of Insurance, Role and importance of
Insurance; Types of Insurance contracts and the terms of contract, technicalities in
insurance contracts.
UNIT—II: LIFE INSURANCE.
    Nataure of Life insurance contract; classification of Policies; Annuities; Selection of
Risk; Measurement of Risk and Mortality Table, Calculation of Premium; Treatment of
sub-standard Risk; The Reserve; Investment of Funds; Surrender Value; Valuation and
Surplus; Policy conditions; Life Insuarnace for the under-privileged; Progress of Life
Insurance Business.
UNIT—III: MARINE INSURANCE.
    Nature of Marine Insurance contract; Marine Insurance Policies; Policy conditions;
Premium calculation; Marine Losses; Payment of claims; Progress of Marine Insurance
Business in India.
UNIT—IV: FIRE INSURANCE.
   Nature and use of Fire Insurance; Fire Insurance contract; Kind of Policies; Policy
conditions; Rate fixation in Fire Insurance; Payment of claims; Re-insurance; Progress of
Fire Insurance.
UNIT—V: MISCELLANEOUS INSURANCE.
  Motor Insuranc, Burglary and Personal Accident Insurance; Miscellaneous Forms of
Insurance; Progress of Miscellaneous General Insurance; Insurance Legislation in India.

Books for Reference:
1.Insurance Principles and Practaice: M.N. Mishra, S.;Chand & Co. Ltd, New Delhi.
2. LIC of India Manuals ….. released from time to time.
3. Insurance Act and Legislation from the Govt. of India.
4. Other relevant text books/ reference books as felt necessary.
                                        *********




           ELECTIVE PAPERS FOR FINAL B.COM (GENERAL)
               SET- I: PAPER: 306. : ADVANCED BANKING.
                 PAPER—XIV: ADVANCED BANKING
.MAX. MARKS:100.       Hours/week: 5.
Objectives:
   1. To provide students with an insight into the functioning of several Commercial
      Banks, Co-operative Banks, Central Bank, Industrial Banks, ICICI, etc.
   2. To enable the students to comprehend the duties of a Banker / Bank official
      towards the public.
   UNIT—I: INTRODUCTION.
   Definition of a Bank; Functions of Commercial Banks; Reserve Bank of India and its
   supervision and control over the banks in India.
   Deposits—various types of deposits and account kept with commercial banks;
    UNIT—II: BANKING SYSTEMS IN INDIA AND REGULATION.
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   i)    Banking systems—meaning; Branch banking, Unit banking, Group banking;
         correspondence banking; Deposit banking; Mixed banking, Co-operative
         banking and Investment banking.
   ii)   Banking Sector Reforms-- Prudential norms of banking: Capital adequacy
         norms; income recognition norms; classification of assets; Non-Performing
         Assets (NPAs);
   iii)  Types of banks in rural India—Regional Rural Banks; Co-operative banks;
         Indigenous bankers and Money lenders;
   iv)   Innovations in Banking sector—E-banking; Atomatic Teller Machines; Credit
         Cards; Debit Cards; Online Banking; Off-shore Banking.
  UNIT—III: BANK LENDING.
  i)   Micro finance; Priority sector lending; Role of NABARD in agricultural and
       rural development; Development banking and financing: State Finance
       Corporation, SIDBI.
  ii)  Lending Policy of Banks: Precautions to be taken by a lending banker.
  iii) Lending to small industries; Entrepreneurs; Self-help groups and self-
       employment generation.
  UNIT—IV: FINANCIAL MARKETS & SECURITIES EXCHANGES.
  i)   Indian Money Market—Nature, characteristic features, structure and
       composition of Indian Money Market;
  ii)  Indian Capital Market—Composition and growth of primary and secondary
       capital markets; distinction between these two; Capital Market reforms; Stock
       Exchanges in India; Salient features ofIndian Stock Exchanges Regulation
       Act, Role of SEBI. (Online trading in securities; Speculation market, Ready
       delivery contracts, NSE, etc).
  iii) Financial services and intermediaries in Indian Money Market—Merchant
       Bankers, Mutual Funds; Leasing companies; Venture Capital Funds,
       Forfeiting; Loan Syndication; Factoring; Custodial services, Depository
       Services and Depository Participants and documents.

  UNIT—V—BANKER-CUSTOMER RELATIONSAND LENDING.
  i)   Definition of a ‗banker‘ and of a ‗customer‘. Banker—customer relationship;
       Types of customers and modes of operations; procedure to open an account
       with a bank; Passbook –its features; Rights,duties and obligations of the
       banker ( supply of Application forms; opening an account; cheque books;
       passbooks; requisition slips for withdrawals and deposits; bank statements,
       opening bank lockers; etc).
  ii)  Legal provisions of the Indian Banking Companies Act, 1956 with latest
       amendments in relation to the Liabilities of a Banker.

  BOOKS FOR REFERENCE:

  1. ‗Banking‘—Sayers, Tata Mc.GrawHill.
  2. ‗Economic Development in the Third World‘—Michael P, Todaro, Orient
     Longman Publications, Himayat Nagar, Hyderabad.
  3. Sen, Amartya Kumar, ‗ Employment, Technology and Development‘, Oxford:
     ClarendonPress, 1975.
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   4. Indian Banking Companies Act, 1956 with latest amendments, bare Act and
       amendments; Indian Reserve Bank of India Act.
   Readings:
   5. Adams, D.W., and Vogel, R.C, ―Rural financial markets in low-income countries:
       Recent Controversies and lessons‖, World Development report, 1978.
   6. Bhatt, V.V., Meerman, J, ‗Resource mobilization in developing
       countries:financial institutions and policies‘, World Development report, 1978.
   7. Desai. V. ‗Role of banks in economic growth;, Economic affairs 21, June 1976.
   8. Latest journals on ‗Economics‘, ‗Economic Times‘, etc, may be referred to and
       information ascertained on the finaicial reforms, monetary reforms, capital market
       reforms, etc.
                                          *********




            ELECTIVE PAPERS FOR FINAL B.COM (GENERAL)
                 SET- II: PAPER: 307. : PAPER—XV: ADVANCED
                  ACCOUNTANCY/CORPORATE ACCOUNTING.
MAX. MARKS:100.                   Hours/week: 5.
Objectives:      The object of this paper is to have a detailed analysis of accounting
techniques and its application to managerial decisions.
UNIT—I: Holding Companies & Social Accounting.
Holding company—meaning, pre and post acquisition profits nd losses, preparation of
consolidated financial statements.
Social accounting, concept and approaches, responsibility accounting.
UNIT—II: Valuation of Shares & Goodwill.
Definition of share, valuation of shares, need for valuation, asset backing method, yield
method, earning capacity method, fair value method.
Concept of goodwill, valuation of goodwill, need for valuation, different methods of
valuation of oodwill, average profits, super profits, capitalization methods.
UNIT—III: Insurance Accounts.
Classes of insurance business, meaning of claim, premium, bonus,surrender value,
annuity, forms of revenue accounts and balance sheet, ascertainment of profit of a life
 47 of 55
insurance company, accounting procedure relating to preparation of valuation of balance
sheet and statement showing results of valuation.
UNIT—IV: Financial Statement Analysis.
Meaning, nature, objectives, qualitiesof finaicial statement, advantages, estimation,
different types of financial statements, importance to various users, comparative balance
sheet, horizontal, vertical analysis, commonsize balance sheet, calculation of trend
percentages, interpretations.
UNIT—V: Fund flow & Cash Flow Analysis.
Concept of fund and fund flow, meaning, importance,limitations, preparationof fundflow
statement. Concept of cash and cash flow, meaning, importance, distinctions between
cash flow and fund flow, limitations, preparation of cash flow statement.
UNIT—VI:Ratio Analysis.
Meaning, importance, advantages, classificationsof ratios, Profitability ratios, T;urnover
Ratios, Financial Ratios, Leverage Ratios, limitations of accounting ratios.
UNIT—VII: Cost Analysis.
Concept, analysis of variance, features, managerial uses, limitations, computation of
material, labour and overhead varianaces including sub-variances, distinction between
controllable and uncontrollable variances.
Refrences Suggested/ Books: 1. Mahswari—Advanced Accounting;
            2. Gupta & Radhaswamy—Advanced Accounting;
            3. Sukla & Grewal—Advanced Accounting.
            4. SP Jain & Narang—Accountancy.
            5. Bhattacharya & Dearden—Accounting for Management.
            6. Manmohan & Goyal—Principles & Practice of Management Accontancy.
                                              ********
            ELECTIVE PAPERS FOR FINAL B.COM (GENERAL)
        SET-II: PAPER: 308. : PAPER—XVI: BUSINESS MATHEMATICS.
MAX. MARKS:100.                  Hours/week: 5.
The Objective of this paper is to provide an overall view to the commerce students as
to the application of mathematical principles and equations to business decisions.
UNIT—I.
Vectors—types of vectors—Geometric and Physical Interpretation and Linear
Dependence; Set Theory—Functions and Progressions.
UNIT—II.
Matrices—Addition and Multiplication of matrics—Determination of Matrices—Inverse
of Square matrices—Solving a system of linear equations with the inverse matrix.
UNIT—III.
Differentiation—Meaning, Definitionof limit—Features—Derivatives—Basic laws of
derivatives, higher order derivatives.
UNIT—IV.
Function and their applications—Definition—Mappint—roation of functions,
constructionof function, linear and quadratic function—special function—zero as
function, limit of function, continuous function, limit of square.
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UNIT—V.
Probability—definition, sample space event, events and relations among events, rules of
probability, types of probability, prior, objective, empirical, subjective, joint, margina,
bayesion, conditional probability, independent events, trials, uses of binomial expression
in determination of probability.
UNIT—VI.
Linear programming, formulation of linear programming problems, marginal analysis
and duability, general formation and results, types of LP Problems, primal and duality LP
Problems. (Record—product line, transportation,investment, staffing, product mix,
advertising media selection).

Recommended Reference books:
        1. Business Mathematics—Sivayyha and Satyarao;
        2. Business Mathematics—Dr. C. Sanchetti and VK Kapoor;
        3. An Introduction to business mathematics—Sunderasen and Jayaseelam.

                                            **********




        ELECTIVE PAPERS FOR FINAL B.COM (GENERAL)
   SET-III: PAPER: 309 : PAPER—XVII: MARKETING MANAGEMENT.
MAX. MARKS:100.           Hours/week: 5.

The Objective of this paper is to enable the students acquire knowledge of different
Marketing functions, principles andstrategies.
UNIT—I:
Introduction, definition of markeing, scope,importance ofmarketing,approaches to the
study of marketing, marketing and economic development, modern concept of marketing.
UNIT—II:
Functions of marketing, buying, selling, transporting, storing, financing, grading,
standardization, information, risks, features and characteristics of markets, markting mix
and market segmentation.
UNIT—III:
Product, classigication, industrial Vs. consumer goods, product line, product additions
and deletions, new product development.
UNIT—IV:
Pricing, objectives, basic price concepts, price determination, factors influencing pricing
policies, methods of pricing, policies and strategies.
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UNIT—V:
Promotion, nature and importance of promotion, promotional methods, advertising copy,
evaluation of advertising, personal selling, sales promotion.
UNIT—VI:
Channels of distribution, need for marketing specialists, types of marketing channels,
selection of channel.
UNIT—VI:
Marketing Research, maning, need and importance.

Recommended Reference Books:
        1. Phillip Kotler—Marketing Management;
        2. Wiliam J,Staton—Fundamentals of Marketing;
        3. Sherlkar, Victor and Nirmala Prasad—Principles of Marketing.
                                    *******




            ELECTIVE PAPERS FOR FINAL B.COM (GENERAL)
                SET-III: PAPER: 310 : PAPER—XVIII: RETAILING.
MAX. MARKS:100.                   Hours/week: 5.
Objectaive of this paper is to disseminate knowledge of retail selling to the students and
to make them understand the consumer behaviour and decision making. Knowledge of
this subject will enable the students to open up their own enterprise and also to seek jobs
in sales promotion in corporations.
UNIT-I: CONSUMER BEHAVIOUR.
Consumer behaviour—meaning, need for the study; problems in buyer behaviour study;
social science and buyer behaviour; buyer behaviour models—buying motives, buying
habits and buying process.
Factors influencing consumer behaviour—social, economic, psychographic; Individual
influence, group influence; influence of Religion, culture, language, status, etc.
Product perception, learning attitudes, personality.
UNIT—II: CONSUMER DECISION MAKING.
Personal influence and opinion leadership process; Diffusion of innovations, consumer
decision making process—New product purchase; repeat purchase; consumer spatial
behaviour; consumption analysis—producg usage rates—expenditure pattern.
UNIT—III:PERSONAL SELLING AND MARKETING STRATEGY:
Sales Management and the Business Enterprises; Sales Management---personal selling
and Salesmanship; Setting personal selling objectives. Determining Sales Related
marketing, formulating personal selling strategy.
UNIT—IV: ORGANIZING THE SALES EFFORT:
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Sales Executive‘s Job. Sales Organization. ; Sales Deparatment, relations. Distribution
Network Relations.
Personnel Management in the selling field, Recruitment, Selection and training of Sales
personnel, Motivation, Compensation, Evaluation and Supervision of Sales, Personnel
Sales meeting and sales contexts.
UNIT—V: CONTROLLING THE SALES EFFORT:
Sales, Budgets, Quotas, Sales Territories, Sales Contract and Cost Analysis.

Reference Books:
          1. Leon G. Schiffman & Lestic Lazer Karnuk, ―Consumer Baheviour‖,
             Prentice Hall of India.
          2. S.C. Mehta, ―Indian Consumer‖.
          3. Fred D. Reynolds & William D.; Wells, ―Consumer Behaviour‖.
          4. William Cundiff & Goconi, ―Sales Management: Decisions, Strategies and
             Cases‖.
          5. Mahinder Maze, ―Sales Management: Concepts and Cases‖.
          6. Russel, Beacha & Buskirk, ―Selling: Principles and Practice‖.
          7. Stroh, ―Training and Developing Professional Salesman‖.
          8. Phillip Kotler, ―Marketing Management: analysis, planning and Control‖,
             Chapter.18 on Retailing, Prentice Hall of India, New Delhi-110001.
                                     *********

       ELECTIVE PAPERS FOR FINAL B.COM (GENERAL)
    SET-IV: PAPER: 311 : PAPER—XIX:FINANCIAL MANAGEMENT .
MAX. MARKS:100.          Hours/week: 5.

The Objective of this paper is to enable students to have a detailed basic study of the
concepts and application aspects of principles of Finance to Management decisions.

UNIT—I:
Introduction—Concept of financial management, scope, functions, goals of financial
management, techniques of financial analysis.

UNIT—II:
Capital structure, equity Vs. debt, capital gearing, Theory of capital structure, Classical
Vs. modern theory, cost of capita, cost of equity, preference and debt capital.

UNIT—III:
Capital budgeting, meaning, importance, techniques of evaluation of investment
proposals, urgency, payback, average rate of return, discounted cash flow And net present
value method, profitability index, capital rationing.

UNIT—IV:
Working capital management, meaning, imporatance, estimation of working capital,
concept of operating cycle, management of cash, receivables, investments, financing of
working capital.

UNIT—V:
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Budgeting control, concept, importance, managerial uses, limitations, fixed and variable
budgets, preparation of sales, production, purchase, production cost, selling and
distribution expenses, cash and flexible budgets.

UNIT—VI:
Profit Management, dividend policy, classical Vs. modern approach, reserves,
depreciation, issue of bonus shares.

UNIT—VII:
Marginal costing, definition, practical managerial uses, break-even point, cost, volume
and profit analysis, graphical arepresentation, assumptions, limitations.

Reference books suggested:
          1. IM Pandey—Financial Management.
          2. Kulkarni and Satya Prasad—Financial Management.
          3. JC Vom Home—Financial Management and Policy.
          4. Reddy, Appannaiah and Narayana—Financial Management.

                                      **********


           ELECTIVE PAPERS FOR FINAL B.COM (GENERAL)
          SET-IV: PAPER: 312 : PAPER—XX:ADVANCED TAXATION .
MAX. MARKS:100.                 Hours/week: 5.
The Objective of this paper is to have a detailed study of tax liability of business units
and to have an overview of the administrative authorities of Tax Laws.

UNIT—I: TAX ASSESSMENT ON HUF:
Schools of Hindu Law, distinctions between HUF and Firm, Definition of HUF, co-
parcenary, family property, partition, leal position of daughter in partition, residence,
assessment, computation of tax, tax benefits to HUF.
UNIT—II: TAX ASSESSMENT ON PARTNERSHIP FIRMS:
Important features, assessment of partnerships, computation of total income, set off and
carry forward oflosses, deduction allowed to the firms, rate structure. (Theory &
Problems).
UNIT—III: ASSESSMENT OF COMPANIES:
Definitions, residence of a Company; deduction from gross total income, rate structure,
provisions related to liquidation.
UNIT—IV: NON-RESIDENTS AND OTHERS:
Computation of tax liability of non-residents, trusts and cooperative societies. (Theory &
Problems).
UNIT—V: INCOME TAX AUTHORITIES:
Central Government, Board of Direct Taxes, Director General/Director, Chief
Commissioner / Commissioner of Income tax, Search and Seizure, other powers.
UNIT—VI: PENALTIES:
Penalties, prosecutions, appeals and recissions.
UNIT—VII: WEALTH TAX:
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Definitions, charge of wealth tax, scope ofliability of wealth tax, prevention of avoidance
of wealth tax, assets exempt from tax, location of assets and debts, valuation of assets,
computation of net wealth, computation wealth tax, return of wealth, procedure of
assessment, time limit for completion of assessment. (including problems).
(NB: Problems should be worked out for the assessment at the beginning of the academic
year in which the subject is taught).

Reference Books suggested:
   1. Mehrotra HC—Income tax Law and accounts;
   2. Bhagavathi Prasad—Lae and Practice of Income Tax in India.
   3. Vinod K and Singhania—Direct Taxed and Practices.
   4. Latest amendments to the IT Act, Wealth Tax, to be kept in mind.

                                       **********




       ELECTIVE PAPERS FOR FINAL B.COM (GENERAL)
                SET-V: PAPER: 313 : PAPER XXI:
        SECRETARIAL PRACTICE & OFFICE MANAGEMENT.
MAX. MARKS:100.      Hours/week: 5.

The Objective of this paper is to disseminate knowledge to the students on the concepts
and application of Secretarital Practices and Office Management skills in managing the
Company affairs.
UNIT—I: TYPES OF SECRETARIES & FUNCTIONS.
Definitionof Secretary, importance, types of secretaries, qualities of a successful
secretary, appointment of a secretary, duties, rights, powers, liabilities, dismissal of
secretary. (Specimen agreement with a Company by a secretary).
UNIT—II: REGISTRATION OF COMPANY & SECRETARIAL DUTIES.
Definition of Company, types of companies, documents required for registration,
Certificate of incorporation and certificate of Business Commencement, duties of
secretariat the promotion and incorporation and alternation of Memorandum and Articles
of Association. (Specimen of different forms and documents).
UNIT—III: SHARE CAPITAL.
Definition, types of shares, minimum subscription, secretarial duties in connection with
issue and allotment of shares and debentures, calls on shares, share certificate, share
warrant, forfeiture of shares, reissue of shares, issue of bonus shares, transfer and
transmission of shares. (Specimen of different documents).
UNIT—IV: SHARE HOLDER & MEMBER.
Definitions, procedure for becoming a member, distinction between member and share
holder, rights and liabilities of member, termination of membership, index of members,
register of members, secretarial duties. (Specimen forms).
UNIT—V: COMPANY MEETINGS & RESOLUTIONS.
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Kinds of meetings; duties of secretary before and after the meetings, definition of
resolutions, kinds of resolutions, purpose of resolutions, minutes, objectives, kinds
ofminutes, secretarial duties. (Specimen of forms and resolutions).
UNIT—VI: DIVIDEND AND INTEREST.
Definition of dividend and interest, distinctions, interim dividend, final dividend,
unclaimed dividnd, payment of interest on dividend, and payment of interest on capital;
Secretarial duties. (Specimen of different documents and forms).
UNIT—VII: WINDING UP OF A COMPANY.
Meaning, reasons of winding up, modes of winding up, grounds for winding up, effect of
winding up, Secretarial duties.
Suggested Books :
   1. BN Tandon—Manual of Secrearial Practice.
   2. ICSI Study Material.
   3. ND Kapoor—Company Law.

                                         **********



              ELECTIVE PAPERS FOR FINAL B.COM (GENERAL)
                           SET-V: PAPER: 314 :
              PAPER—XXII: OFFICE MANAGEMENT & WEB TOOLS.
MAX. MARKS:100.                Hours/week: 5.
Objective of this paper is to enable the students to apply computers in effective
communication in corporate like organizations.
UNIT—I: MODERN OFFICE, ITS FUNCTIONS & OFFICE MANAGEMENT:
Introduction—Meaning of Office activities—the Purpose of an Office---Office functions,
importance of office, the changing office scenario.
Office Management principles—Elements of office management—functions of office
Management—Office Manager—functional Office Management—Administrative Office
Management—Information Management—Scientific Office Management—Office
Administration—Objectives, Functions,Administrative Manager—Functions.
UNIT—II: OFFICE ACCOMMODATION:
Principles—Location of Office; Office building, Office layout; Open and Private Offices;
New trendsin office layout; Office environment; Office Machines and equipment; Office
Forms, design, management and control; Designing form sets, stationery.
Office Records Management—importance of Recorads—Filing, Classification and
arrangement of Files; Methods of filing and filing equipment; Modern filing devices;
Indexing; Records retention.
UNIT—III: OFFICE COMMUNICATION & CORRESPONDENCE:
Importance of communication—communication barriers; effective communication;
process; internal communication—Oral, Written, Mechanical communication;
Characteristics of a Good Communication System;
Office correspondence—Organising correspondence—Forms, Letters, Mail services;
facilities for Mail services; Arrangements with Post Office; Handling incoming and
outgoing mail; Use of modern eminities such as computers in communication
networking.
UNIT—IV: Office Management & Web Tools
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Introduction to Web Database Processing : Web Basics – Database Basics – Dynamic
Web Pages
Introduction to HTML : Basic HTML Commands – Tables in Web Pages – Hyperlinks
Unit-V : Web Servers : Personal Web Server – Factors affecting Website Performance –
Referencing files on Web Servers – Comparing Personal Web Servers with other Web
Servers
Using Visual Basic to create Web-Based Database Applications : Overview of Visual Basic
– The Visual BASIC Development Environment – Creating Visual Basic Database
Application – Using Visual Basic with a Database – Using a Data Grid Control –
Displaying Visual Basic Programs using Web Pages
Unit-VI : Client-side Scripts : HTML Forms – Introduction to Scripts – Creating
Client-side Scripts using VBScript – Creating a Script to validate HTML Form Inputs –
Debugging Client-side Scripts – Using Client-side scripts to Create Cookies – Using
Scripts to Display Different Web Pages and Share Cookie values. Server-side Scripts :
Active Server Pages – Creating a Web Application with Client-side and Server-side
Scripts – Suppressing Form Parameter Values in URLs.
(Scope and standard as in chapters 1 and 4 to 8 in Book No.1 referred below).

Text Book :
   1. Database-Driven Web Sites, Mike Morrison and Joline Morrison, Web Warrior
      Series, Course Technology : Thomson Learning Inc., Vikas Publishing House

 PRACTICALS: 3 HOURS.                MAX. MARKS: 50.

         Suggested List of Practical Programs using HTML and VBScript :

   1. Write a HTML document to create a webpage using Images and Hyperlinks.

   2. Write a HTML document to create a webpage using Ordered and Unordered
      Lists.

   3. Write a HTML document to create a webpage using Tables.

   4. Write a HTML document to create a webpage using Forms with Input tags.

   5. Create a virtual directory on the Personal Web Server for the web pages created.

   6. Create a Visual Basic application with two forms and use an ADO data control
      and a Data Grid control on Inventory Maintenance application.

   7. Create an ActiveX document based on any VB application (e.g. Employees‘
      Payroll) already created, and then link this application to any related homepage
      (e.g. Web page of a Company).

   8. Create atleast two Web page forms to display or enter data that are stored in the
      existing database. Add data validation scripts to the pages and create a link so that
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       one can navigate from one of the pages to the other using and HTML form
       command button.

  9. Create a Web page for a Supermarket that is generated by an ASP that
     dynamically displays data from one of the database tables.

  10. Create a Web page application for a Company that consists of atleast three
      different webpages that share data using URL parameters, form parameters,
      and/or cookies. Make sure that atleast one of your Web pages can be used to
      perform action queries (insert, update, or delete records).


                                 ***********

								
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