B.

Com (Information Technology)

(With effect from the academic year 2013 – 2014)

Eligibility for the course:

Candidates seeking admission to B. Com degree course should have passed Higher Secondary
Examination of the Govt. of Tamilndau (or) and other examination accepted as equivalent by the
Syndicate of Madurai Kamaraj University.

Duration of the course : 3 years

Examination:
All the Theory papers and problem papers are of 3 hours duration each for maximum of 100 marks.
Practical examinations are also for 3 hours duration for a maximum of 100 marks.
For Theory cum practical papers - Examination for Theory Paper – 3 hours duration for 75 marks and for
Practical Examination – 2 hours duration for 25 marks.

Passing Minimum : 35 Marks

Practical Hours:
3. For Practical Cum Lab Papers:
Students should undergo a minimum of 30 hours of practical training in any recognised computer
lab / college.

4. For Lab Papers:

Students should undergo a minimum of 90 hours of practical training in any recognised computer
lab / college.
Programme Year Total No. of Name of the Subjects (Theory / Marks
Papers Practical)
English/ Hindi/ Tamil 100
Financial Accounting - I 100
I 5 Business Communication & Office 100
Methods
Information Technology & E-
TcL 75 + 25
Commerce
Environmental Studies 100
B.Com Financial Accounting - II 100
(Information Advertising & Salesmanship 100
Technology) Practical Banking 100
II 6 Multimedia Technology & TcL 75 + 25
Applications
Internet & Web designing TcL 75 + 25
DBMS (XL, SPSS & FoxPro) Lab 100
Cost & Management Accounting 100
Business Statistics TcL 75 + 25
Software Skills (Tally ERP & Office
Lab 100
Productive Tools)
III 6 Computerized Accounting & TcL 75 + 25
Auditing
Business Management & Legislation 100
Basics of Income Tax 100
Note: TcL – Theory cum Lab; Lab – All Lab Hours
COURSES IN ITALIC SPACE ARE COMMON FOR BOTH THE PROGRAMMES.

I YEAR FINANCIAL ACCOUNTING – I

The objective of the course is to develop conceptual understanding of the fundamentals of financial
accounting systems and to enable the students to take up higher studies like CA, ICWA, and ACS with
ease and confidence.
This course envelops the basic double entry system of Book-keepingand imparts skill on various kinds of
special transactions in business.

Unit I
Double Entry Book-keeping - Accounting standards concepts and Preparation of Journal, Ledger,
Subsidiary Books, Trial Balance and Final Accounts. Rectification of errors- journal entries.
Unit II
Bills of exchange, Accounts from incomplete Records: Net worth method – Conversion method, Bank
Reconciliation statement - Reconciliation in case of favourable and unfavourable balances in pass book
and cash Book - Reconciliation after adjustments in cash Book and pass Book.
Unit III
Account current and Average due date, Hire – Purchases and instalment purchase, Depreciation –
Methods of calculating and recording depreciation
Unit IV
Consignment, Joint Venture, Accounts of Non-trading Organisation: Receipts and Payments Accounts –
Income and Expenditure Accounts – Balance Sheet.
Unit V
Branch Accounts – Dependant and Independent Branches, Departmental Accounts, Royalty Accounts
Text Books for Reference:
5. Mukerjee and Hanif, Advanced Accountancy, Tata McGraw Hills, New Delhi, 2010
6. Reference Books for References:
7. Gupta&Radhaswamy, Advanced Accountancy, Sultan Chand &Sons, New Delhi, 2009
8. Iyengar SP, Advanced Accounting, Sultan Chand & sons New Delhi, 2009
9. Jain &Narang, Advanced Accounting, Kalyani Publishers, New Delhi, 2008
10. Shukla, Advanced Accounting, Sultan chand and sons. New Delhi. 2009

BUSINESS COMMUNICATION & OFFICE METHODS

The objective of the course is to equip students with necessary concepts, techniques and skills of effective
communication within the office as well as outside the office and to know the functioning of an office.
Communication is the soul of any management and has a pervasive application in management. The study
of the subject helps in presenting the matters efficiently and effectively in Letters of inquiry, offer and
acceptance, complaints, claims and adjustments, credit letter and collection letters. This course prepares
the students to handle correspondence competently. This course also includes office management
Unit I
Introduction –Essentials of Communication – Objectives – Barriers, Verbal and Non – Verbal
Communication – Listening, Conversation, PublicSpeaking, Group Discussion, Interview techniques,
Para Language, MetaCommunication, Body Language.

Unit II
Business Letters – Layout – Trade Enquiries, Order letters, Credit and Status Enquiries, Complaints and
Adjustments. Banking and Insurance Correspondence, Sales and Circular Letters, Job Applications.
Unit III
Report Writing – Types of Reports – Format – Agenda – Minute writing – Notices to meeting –
Application of Information Technology in Communication.
Unit IV
Definition of Office – Types of office – Functions of office – Duties and Responsibilities of an Office
manager – Office management.
UNIT V
Office location and layout – Office appliances and equipment – Office Stationery – Office automation

Books for Reference:

6. RSN Pillai &Bhagavathi, Business Correspondence and Office Methods – Filing, Indexing, S Chand,
New Delhi, 2009
7. Korlahalli&Rajendra Paul, Essentials of Business Communication, Sultan Sons, New Delhi,2005
8. HoamiPradan, Business Communication, Himalaya Publishing House, Delhi.2004
9. Caul, Business Communication, Printice Hall of India Pvt., Ltd., New Delhi.1998
10. Kumar N, Office Organisation and Management, TamilnaduBook House, Chennai, 2005

INFORMATION TECHNOLOGY & E-COMMERCE

The objective of this course aims to develop understanding and appreciation in a broader perspective in
the application of information technology and e-commerce.

This course attempts to equip the students to compete in the present world with computer knowledge. It
includes the introduction of computers, the architecture-hardware and the application of e-commerce,
telecommunication networking and cyber laws.
Unit I

Introduction to computers – classification of digital computer systems – Anatomy of a digital computer –

Memory units – Auxiliary storage devices – Input devices – Output devices – Introduction to computer
software – Operating systems – Programming languages.

Unit II
Application software – Introduction – Trends in PC software – Word processing – MS word – Entering text,
editing a document, saving a document, finding and replacing text, creating hypertext links between word
documents – Auto correct tools – Tables – Mail merge document, Spread sheets – Introductions – Types of
data – Entering formulas – simple calculations – working with work book, Microsoft PowerPoint
presentations – creating a show presentation – working with grouping & animation.
Unit III
Introduction to E-Commerce, features, and functions of e-commerce, e-commerce practices viz., traditional
practices, scope and limitations of e-commerce, e-commerce security, Benefits, State of e-commerce in
India, problems and opportunities in e-commerce in India, legal issues, future of e-commerce. Classification
of E-Commerce, of E-Commerce Technology, Business Models, Framework of E-Commerce, Business to
Business, Business to Customer, Customer to Customer, service provider, e-distributor, procurement and
just-in-time delivery
Unit IV
Internet and its role in e-commerce, procedure of registering Internet domain, establishing connectivity to
Internet, tools and services of Internet, procedure of opening e-mail accounts on internet – Transactions
through Internet, requirements of e-payment systems, Marketing on the web, customer service and support,
Online Booking systems, online Booking procedure of railways, airlines, tourist and religious places, hotels
and entertainment industry
Unit V
Setting up Internet security, maintaining secure information, encryption, digital signature and their security
measures, authenticity, privacy, integrity, non-repudiation, encryption, secret key cryptography, public key
cryptography, SET, SSL, digital signatures, firewalls
Books for Reference:
9. Bharat Bhasker, Electronic Commerce -Framework, technologies and Applications, Tata McGraw
Hill, 2002
10. Daniel Amor, E Business R (Evolution), Prentice Hall, 2nd Edition, 2001

720
 11. Sandeep Krishnamurthy, E-Commerce Management, Vikas Publishing House, New Delhi, 2003
12. David Whiteley, E-Commerce: Strategy, Technologies and Applications, Tata McGraw Hill, 2009
13. P. T. Joseph, E-Commerce: A managerial Perspectives, Prentice Hall India
14. Alexis leon& Mathews Leon. “Fundamentals of Information technology” - VIKAS publications.
15. Ravindranath H. Infrastructure of Information technology, McMillan Pvt.Ltd.New Delhi.
16. Wesley, “ Information Technology”, Addition Publishing Company Ltd, New Delhi
ENVIRONMENTAL STUDIES

This course facilitates the students to get adequate knowledge on environmental problems and to develop
an attitude towards the betterment of environment.
Unit I
Introduction- nature and scope - Awareness - significance to commerce and industries – energy and
alternative sources - utilization and exploitations- Social responsibilities of business – Business ethics and
Environmental concern – Consumer rights and protection.
Unit II
Eco – system – understanding of environment – types of environment – classification of Eco – system –
Eco balancing – Bio – diversity and their conservation – Degradation.
Unit III
Environmental problems and Impact – soil erosion – water contamination and scarcity- atmosphere –
habitat – population pressure, strain on infrastructure – cost – benefit analysis – Environment Impact
Assessment – Environment clearance for Small and Tiny Industries – Air and Water Pollution Act –
Licensing Procedure and Statutory Bodies involved.
Unit IV
Business, Industry and Environment - Pollution – Industrial environment etc., - Industrial waste and
effluent – International problems – dumping – Market failure – externality – technology Vs environment
– property rights.
Books for Reference:
6. Sankaran s., Environmental Economics, Margham publication, Chennai, 1998.
7. Franciescherunellum “Business environment” Himalaya Publishing, 2004.
st
8. S.P. Gupta, “Environmental Issues for the 21 Century Ltd., Mittal Publications. New Delhi. 2003
9. E.EI. Hinnawi& A.K Piswas, “Renewable sources of Energy and the Environment,
Tycoolyinternational publishing co., 1981
10. Subramanian N.S and Sambamoorthy A.V “Ecology”, Narosa Publishing House, New Delhi,
2000.
II YEAR FINANCIAL ACCOUNTING – II

The objective of this course is to provide detailed insight in to specialized accounting and their applications to
complex business situations and to gain comprehensive understanding of all aspects relating to partnership
accounting and corporate accounting.

This is a course which covers various aspects of partnership accounts, preparation of capital accounts, when
the capital are fixed and fluctuating; profit and loss appropriation account; problems relating to admission,
retirement or death of the partner; joint life policy: reorganization of profit sharing ratio-amalgamation of firms
and dissolution of firms including Garner vs. Murray decision, Piece meal distribution of assets and sale to a
company.

UNIT I
Admission of a Partner - Retirement of the Partner - Death of a partner
UNIT II
Amalgamation of firms - Dissolution of Firms - Decision in Garner vs. Murray
UNIT III
Sale to a company – Acquisition of Business by a Company - Profits prior to Incorporation - Final Accounts of
Companies
UNIT IV
Issue, Forfeiture and reissue of shares - Issue and Redemption of Debentures and Preference share -
Underwriting of Shares and rights issues
UNIT V
Amalgamations, Absorption and External Reconstruction - Internal Reconstruction - Valuation of Shares -
Valuation of Goodwill - Liquidation
Books for Reference:
th
2. Gupta RL &Radhaswamy M, Advanced Accountancy, Revised 14 Edition, Sultan Chand & Sons,
New Delhi
3. Jain &Narang, Advanced Accountancy, Kalyani Publishers, Kolkatta, 2010.
6. Paul S Kr. Fundamentals of Accounting, Central Publishing House, Calcutta, 2012
7. Mukerjee&Hanif, Advanced Accountancy, Tata McGraw Hills, New Delhi, 2010
8. Shukla M C, Grewal T S, Gupta SC, Advanced Accounts, S.Chand& Company Ltd, New Delhi, 2008

ADVERTISING & SALESMANSHIP

The objective of this course is to provide knowledge of creative advertising in the competitive world of
business. It helps the students to acquire knowledge in various advertising media and salesmanship.

This course focuses on the features, objective and functions of advertisement. It also includes
advertisement copy and evaluation and effectiveness of advertisement,

UNIT I
Introduction to advertising – Evolution – Features – Advertising and advertisement – Advertising and
publicity – Functions – Advantages, Advertisement copy – Classification of copy – Qualities, Slogans,
Heading, spacing etc., message generation – Creative copy - Press media – Audio visual etc.
UNIT II
Media Plan – selection of media – Kinds of media – Developing Advertisement campaign- Frequency and
impact – timing, Evaluation and effectiveness of advertising – Causes of failure – Follow up – Research –
Advertising agency.
UNIT III
Concept of Salesmanship, Functions of Salesman, Types of Salesman, Importance of personal selling in
the context of competitive environment - Duties and responsibilities of a salesman, methods of training
salesman. Qualities of a good salesman. Rewards in Selling – Financial and Non-Financial
UNIT IV
Meaning, Importance, Function of Sales Management - Responsibilities of Sales Manager – Source of
Recruitment of sales force, coordination of the sales department with other departments.
Books for Reference:
8. Sumathi S, Saravanavel P, Margham Publications, 2006
9. Dawar S.R, Salesmanship and Advertisement, Himalaya Publishing House
10. David B Askers & J G Myres, Rajeev Batra, Advertising management, Prentice Hall of India,
New Delhi, 2010
11. Chunnawala&Sethia, Advertising – Principles and Practice, Himalaya Publishing house, New
Delhi, 2003
12. RSN Pillai &Bagawathy, Modern Marketing, S Chand & Co Ltd, New Delhi, 2008.
13. Philip Kotler & Garry Armstrong, Marketing an Introduction, Prentice Hall of India, New Delhi
14. C.B. Gupta, Rajan Nair, Marketing Management, Sultan Chand & Sons, New Delhi, 2005

PRACTICAL BANKING
The objective of the course is to impart the knowledge on modern banking and to train the students.
This course orients the students about the system and functions of commercial banks, conceptual
definitions of banker and customer, relationship between banker and customer, rights of customer, types
of customer. The students are given orientation on the legal significance of Pass Booksand negotiable
instruments like cheques, etc.
UNIT I
Introduction - origin of banking - Banking Regulation Act 1949 – Definition – banker and customer
relationship – general and special types of customers – types of deposits – origin and growth of
commercial banks in India – reserve bank of India and its functions.
UNIT II
Cheque – crossing – endorsement – meaning – definition – types – rules
UNIT III
Paying banker – duties – statutory protection – payment in due course – collecting banker – duties –
statutory protection – holder in due course, concept of negligence
UNIT IV
Bank lending – Principles of sound lending – secures vs. unsecured advances – types of advances –
Advances against various securities – (Land & Building, life insurance policies & stock exchange
securities)
UNIT V
E-banking – meaning – benefits, Anywhere Banking, Internet Banking – home banking – Mobile banking
– Virtual banking, e-Payments – ATM card / Debit Card / Credit Card / Smart Card / Bio-metric Card /
EFT, ECS (Credit & Debit), e-Money – Electronic Purse – Digital Cash – DMAT accounts.
Books for Reference:
7. Gordon K Natarajan, Banking Law, Practice and Theory, Himalaya Publishing House, New Delhi,
2010.
8. H.L. Bedi V.K. Hardikar, Practical Banking Advances, UBS Publishers' Distributors, 2001

9. Davar, Banking Law & Practice, S. Chand Publishers, New Delhi, 2008
10. S.N. Sheldon Banking Law & Practices, S. Chand Publishers, New Delhi 2009.
11. Vasudevan S, Banking Theory, S. Chand Publishers, New Delhi, 2008
12. Vasanth Desai, Banking theory Law & Practice, Himalaya Publishing House, New Delhi, 2012
13. SundaramVarshney – Banking Theory, Law & Practice, Sultan Chand Publishers, New Delhi

MULTIMEDIA TECHNOLOGY & APPLICATIONS

 This course is aimed to educate the students in multimedia technology and applications to implement in
on-line trade.
This course is both theory cum lab course, which covers the basics of the multimedia, image, audio and
video editing. Also this course envelops the uploading the multimedia using html.

UNIT I
Multimedia today, Impact of Multimedia, Multimedia Systems, Components and Its Applications -
Text and Audio, Text: Types of Text, Ways to Present Text, Aspects of Text Design, Character, Character
Set, Codes, Unicode, Encryption - Audio: Basic Sound Concepts, Types of Sound, Digitizing Sound,
Computer Representation of Sound (Sampling Rate, Sampling Size, Quantization), Audio Formats, Audio
tools, MIDI
UNIT II
Image and Video – Image - Formats, Image Colour Scheme, Image Enhancement - Video: Analogue and
Digital Video, Recording Formats and Standards (JPEG, MPEG, H.261) Transmission of Video Signals,
Video Capture,and Computer based Animation.
UNIT III
Synchronization - Temporal relationships, synchronization accuracy specification factors, quality of
service, Storage models and Access Techniques, Magnetic media, optical media, file systems (traditional,
multimedia), Multimedia devices – Output devices, CD-ROM, DVD, Scanner, CCD, Image and Video
Database, Image representation, segmentation, similarity based retrieval, image retrieval by colour, shape
and texture; indexing- k-d trees, R-trees, quad trees; Case studies- QBIC, Virage. Video Content,
querying, videosegmentation, indexing
UNIT IV
Document Architecture and Content Management, Content Design and Development, General Design
Principles, Hypertext: Concept, Open Document Architecture (ODA), Multimedia and Hypermedia
Coding Expert Group (MHEG), Standard Generalized Mark-up Language (SGML), Document Type
Definition (DTD), Hypertext Mark-up Language (HTML) in Web Publishing. Case study of Applications
UNIT V
Multimedia Applications - Interactive television, Video-on-demand, Video Conferencing, Educational
Applications, Industrial Applications, Multimedia archives and digital libraries, media editors.

Books for Reference:

 1. Ralf Steinmetz and KlaraNahrstedt, Multimedia: Computing, Communications &
Applications,Pearson Ed.
2. Nalin K. Sharda, Multimedia Information System, PHI.
3. Fred Halsall, Multimedia Communications, Pearson Ed.
4. Koegel Buford, Multimedia Systems, Pearson Ed.
5. Fred Hoffstetter, Multimedia Literacy, McGraw Hill.
6. Ralf Steinmetz and KlaraNahrstedt, Multimedia Fundamentals: Vol. 1- Media Coding and
Content Processing, PHI.
7. J. Jeffcoate, Multimedia in Practice: Technology and Application, PHI.
8. Prabhat K. Andleigh&KiranThakrar, Multimedia Systems Design, PHI.

INTERNET & WEB DESIGNING

This course is being offered to impart the awareness and basics of internet. Also the course designed to
develop the skills in web designing using HTML, DHTML, Front – page and Dream weaver. This course
enables the students, to upload their own web pages.

This course covers the basics of internet, HTML, web page layout and design, web page developing
softwares.

UNIT I
Basics of Internet – File Transfer – Web Server, Web objects and sites – Web browsers – Data Security
and Fire walls – Various Devices used for Internet Connectivity – Elements of website – operations on
web pages – down loading and sending mails – static and dynamic web pages.
UNIT II
Hyper Text – HTML Document features – Documents structuring tags in HTML – Lining your way
around the Web – Publishing hour HTML document – Understanding the HTML document life cycle –
Site design and Navigation – Planning and Designing Your Web Pages – Dividing a Window with
Frames – Lay out Technology – Adding Graphics – Presenting Information Tables – Web Typography –
Optimizing Your Pages for Internet Explorer and Netscape Navigation – Including Multimedia – Using
Style Sheets – Developing HTML Forms – DHTML – Exploring and Navigation Dynamic HTML –
Sample Web Page Creation with all possible tags.
UNIT III
MS – Front Page – Creating a Site – Using Wizards and Themes – Setting Up Style Sheets – Checking
Line and Spelling – Working with Frames – Creating Frame Pages – Altering Images – Cropping and
Resizing – Working with Images and Text – Creating a Transparency – Adding DHTML effects – This a
Good Place for a Plug-In Adding Video – ActiveX Managing a Site – Security – Adding and Removing
Users – Checking Files Out and In – Other Timesavers and New Features – Adding a Hit Counter –
Adding an Ad Banner – Add a Search Form.
UNIT IV
Dream Weaver – The Basics of Building a Site by Using Dream Weaver – Combining Windows –
Connecting Sites – Import Text from MS Word – Using the Quick Tag Editor – Working with frames –
Various ways to create frames – Adding behaviors- Swapping an Image – Perform a Browser Check –
UNIT V
Adding New Behaviors – Inserting Media – Inserting Java Applets – Inserting Shock ware and Flash
Movies – Using Other Editors – Managing the Site – Liking to Your Remote Site – Checking In and
Checking out Documents – Synchronizing Your Files – Creating HTML Style Sheets – Automating
Repetitive Task – Using Design Notes.

Books for Reference:

7. Macromedia Dream weaver Web Development, New Rider Publishing, 2003
8. Raj Kamal, Internet and Web Technologies, TalaMc-Graw Hill India Ltd., New Delhi, 2002.
9. Microsoft MS-Front Page 2003, Manual
10. Macromedia Dream weaver – The Complete Reference, Tata McGraw –Hill – 2004
st
11. Bates C. Web Programming Building Internet Applications, Wiley Dread Tech, 1 Edition, 2002.
rd
12. Powel A.T.HTML Complete Reference Tata McGraw Hill Publications, 3 Edition (2000)

DBMS (XL, SPSS & FOXPRO)

This course is aimed at giving a basic understanding of database management and database structure. This
course includes thebasics of databases, database structures and models and relationaldatabase
management system.
Unit I
Data – Types of Data – Tabulation, Database – structuring a RDBMS – understanding table components –
creating tables – changing table structures – manipulating data,RDBMS – introduction – Organisation –
Access Environment – SQL, Querying the database – querying single table – ordering results – grouping
results – sub queries – join – conjunction clauses – defining and using views – one table views –complex
– manipulating – dropping views
Unit II
Introduction to SQL – database types and their usages – Data types – Scalar – Composite – LOB and user
defined data types – exception – Cursor – Static, Explicit and Implicit cursor – cursor for loop - Sub
Programs – procedures – functions – packages – the package specification – package body cursor in
packages – database triggers – types of triggers – Built-in packages – DBMS STANDARD, DBMS
OUTPUT, DBMS LOB.

UNIT III
Getting Started Excel - Moving around in Excel - Entering data and selecting cells - Formatting cells –
Auto-Fill and Data Series - Cut, Copy, Paste, Insert - Inserting, deleting, and moving – Calculations,
Charting
UNIT IV
SPSS – Managing Data – importing data from excel, Graphs - Creating and editing graphs and charts, bar
charts, histograms, percentiles, Frequencies, Descriptive Statistics - measures of central tendency,
variability,deviation from normality, size and stability, Cross Tabulation and chi-square analyses,
Bivariate & Multivariate Correlation and correlation matrix, The T-tests - Independent –samples, paired
samples, and onesample tests, ANOVA – one way and two way analysis of variance
UNIT V
FoxPro - Menu System, Working with FoxPro, Creating Database File Some common operations on data,
viewing and editing data, sorting and indexing of database files, printing reports and labels, memory
variables, date & time functions and keyboard macros, mathematical commands and Functions,
programming with FoxPro
Books for Reference:
6. David M.Kroenke, Database Processing, SE, Galgotia Publication, New Delhi 1990.
7. R.K.Taxali,Foxpro Made Simple, BPB Publications
8. Sheridan J Coakes, Lyndall Steed, PetaDzidic, SPSS 13.0 for windows Analysis without Anguish,
Wiley – India, 2006
9. Curtis Frye D, Microsoft Excel 2010 Step by Step, Microsoft Press, 2010

III YEAR COST & MANAGEMENT ACCOUNTING

The Course on Cost & Management Accounting aims at imparting the basic knowledge on computation
and decision making accounting.
This course deals with the techniques of cost computation. It envelops in it ambit the different methods of
costing, budgeting, fund flow and cash flow techniques, etc.

UNIT I
Meaning and scope of cost accounting, Installation of costing system - Methods of costing, Cost
sheet,Materials Management – EOQ – Stock levels Various methods of Pricing of material issues (FIFO,
LIFO, SAP & WAP only).

UNIT II
Labour costs, System of wage payment, Time wage system, Piece rate system, Premium and bonus plan,
Overheads – Allocation and apportionment of overheads to cost centers.
UNIT III
Financial Statement Analysis – Common size and Comparative Statement Analysis, Ratio Analysis,
UNIT IV
Budgeting and Working Capital Management
Unit V
Fund Flow Analysis & Cash Flow Analysis
Books for Reference:
9. Khan M & Jain Y, Cost and Management accounting, Tata McGraw Hill India Ltd., New Delhi,
2002.
10. Maheswari S.N Principles of management accounting, Sultan Chand & sons, New Delhi, 2003.
11. Ramachandran & Srinivasan ,Management Accounting, Sriram Publications,
12. Jain S.P &Narang KL, Cost Accounting, Kalyani publishers, New Delhi, 2003.
13. Arora M N Cost Accounting – Principles and Practice, Vikas Publishing House. Noida, 2004.
14. Maheswari S N, Principles of Cost Accounting, Sultan Chand & Sons, New Delhi, 2003.
15. Arora M N , A Book of Cost Accountancy, Vikas Publishing House, New Delhi, 2004
16. Iyengar, S P, Cost Accounting, Sultan Chand & Sons, New Delhi, 2005.
BUSINESS STATISTICS

This course is aimed at giving a basic understanding of statistical inference.

This course includes the statistical techniques, measures of central tendency, measures of dispersion,
correlation and regression and testing of hypotheses.
UNIT I
Statistical Techniques – Types of Data – Tabulation – Measures of central tendency - Mean, Median,
Mode, HM, GM, and Measures of dispersion – Range, Mean Deviation, Standard Deviation
UNIT II
Correlation and Regression Analysis,
UNIT III
Testing of Hypotheses – t-test, z-test, chi-square test, f-test.
UNIT IV
Time series analysis – components of time series – trend analysis - seasonal indices – moving averages –
seasonal trends
UNIT V
Probability Theory –- simple problems only
Books for References:

1. R S N Pillai, Bagavathy, Statistics, S Chand Publishers, New Delhi, 2008

2. S P Gupta, Sultan Chand Publishers, New Delhi, 2009

BASICS OF INCOME TAX

The objective of this course is to provide knowledge on the basic concepts of income and taxability under
Income tax Act, 1961.
This course is a two semester sequential course deals with various terms used in Income Tax Act,
Computation of Taxable income under five heads of income, exempted incomes and residential status of
assessee.
UNIT I
Introduction – Various terms Income Tax Act, 1961 – Finance Bill – Definition of person, Assessee:
Previous year, assessment year – Concept of Income – Exempted income – Residential status & Incidence
of Tax – Gross total income & Total Income.
UNIT II
Computation of income from salaries- definition – Forms of salary – Perquisites – Gratuity – Pension –
Leave Enhancement - Provident Fund – Deductions – Profit in lieu of salary
UNIT III
Computation of income from house property
UNIT IV
Computation of income from Business/ Profession/ Vocation
UNIT V
Computation of income from Capital gains, Computation of income from other sources
Books for Reference:
1. Dr.H.CMehrotra, Income Tax Law & Accounts, Sahityabhawan Publications, 2012 - 2013.
2. Dr.VinodSinghania, Students guide to Income Tax, Taxman Publications, 2012
3. DinkarPagare, Law and Practice of Income tax, 26th edition, Sultan Chand & sons, 2012
4. Bhagwati Prasad, Income Tax & Practice 29th Edition, VishwaPrakashan, 2012.
5. Dr.VinodSinghania, Direct Taxes, Taxman Publications, 2012

QUESTION PATTERN B.Com (I T) Programme

QUESTION PATTERN FOR THEORY PAPERS

Time: 3 Hours Maximum: 100 Marks Section – A

Answer any TEN questions (10 x 4 = 40 Marks)

(Answers should not exceed Ten lines)
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
Section – B
Answer any THREE questions (3 x 10 = 30 Marks)
(Answers should not exceed Forty lines)
13.
14.
15.
16.
17.
Section – C
Answer any TWO questions (2 x 15 = 30 Marks)
(Answers should not exceed Sixty lines)
18.
19.
20.
21.

*****
QUESTION PATTERN FOR PROBLEM PAPERS

Time: 3 Hours Maximum: 100 Marks

Section – A
Answer any TEN questions (10 x 4 = 40 Marks)
(Answers should not exceed Ten lines)
1. Theory
2. Theory
3. Theory
4. Theory
5. Theory
6. Theory
7. Theory
8. Theory
9. Small Problem
10. Small Problem
11. Small Problem
12. Small Problem
Section – B
Answer any THREE questions (3 x 10 = 30 Marks)
(Answers should not exceed Forty lines)
13. Theory
14. Theory
15. Problem
16. Problem
17. Problem
Section – C
Answer any TWO questions (2 x 15 = 30 Marks)
(Answers should not exceed Sixty lines)
18. Theory
19. Problem
20. Problem
21. Problem
*****
For Theory cum Lab Papers:
Written Exam for 3 Hours for 75 Marks + Practical Exam for 2 Hours for 25 Marks

QUESTION PATTERN FOR 2 HOURS THEORY PAPER

Section – A
Answer any SIX questions out of eight questions 6 x 5 = 30 Marks

Section – B
Answer any THREE questions out of six questions 3 x 15 = 45 Marks

*****
For Lab Papers:
Practical Exam for 3 Hours for 100 Marks (TWO
Practical Problems / Programmes)

*****