Nellore,

26.04.2022

From
A. Babu Rao, '
Lecturer in Commerce & Chairman-B.O. S, VSU,
S.K.R. Govt. Degree College,
Gudur.

To
The Registrar,
V.S. University, Nellore-524003.

Sir,

Sub:- VSU, Nellore - BOS Commerce -submission of Revised syllabus -

Reg.
-o0o-

Under the subject cited, the B.O.S in Commerce [UG] had met on 26-04-2022 at .,10 A.M.
to revise the syllabus in commerce [UG]. I am here with submitting the syllabus in commerce
[UG] for the 1"tand 2nd year [1 to 4 semesters]. The syllabus provided by the A.p.S.c.H.E. was
discussed in detail and the views of the members were obtained over phone. The Revised
syllabus along with signature if Chairman, BOS is enclosed herewith for the circulation among
the Colleges under the jurisdiction of VSU, Nellore

Thanking you

Yours

I A.Babu Rao]
Chairman-BOS
En cl:- As stated above.
 \rIKABAMASIIIIIAPT.IRI T.,NTYERSITY - NELLORE

REVISED SYLLABUS OF B COM (GENERAL AND COMPUTER APPLICATIONS)

UNDER CBCS FRAMEWORK WITH EFFECT FROM 2020.2021

PROGRAMME: THREE.YEAR B COM

(General and Computer Applications)

(lVith Learning Outcomes, Unit-wise Syllabus, References, Co-curricular Activiries &

Model Q.P.)
For Fifteen Courses of l, 2, 3 & 4 Semesters)

(To be Implemented from 2020'21 Academic Year)

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 CBCS - UG SYLLABUS SUBJECT REVIEW COMMITTEE
(To be implemented from the Academic Y ear 2020-21)
PROGRAMME: Three-Year BCom (General and Computer Applications)

Domain Subject: Commerce

(Syllabus with Outcomes, Co-curricular Activities, References for Fifteen Courses of l, 2,
3 & 4 Semesters)

Structure of COMMERCE Svllabus under CBCS for 3-r-ear B Com proqramme

(withdomain subiect covered durinq the first 4 Semesters with 15 Courses)

Ma rks
Name of Course
sr. Hou rs/
(Each Course consists 5 Units with esch Unit Cred its
No Week Mid Sem
\J having l2 hours of class-work)
Sem End
I I IA Fundamentals of Accounting (Cen & CA) 5 4 25 15
')
I IB Business Organization and Management (Gen & CA) : 4 25 75
Business Environment(Gen)/
J I IC 5 4 25 75
Information Technology(CA)

1 II 2A Financial Accounting (Gen & CA) 5 I 25 15

5 II 2B Business Economics (Gen & CA) 5 ,1 25 75

Banking Theory &Practice (Cen) /
6 II 2C
E-commerce and Web Designing (CA)
5 I 25 75

7 ltr 3A Advanced Accounting (Gen & CA) .l 25 75

8 III ]B Business Statistics (Gen & CA) 5 ,1 25 75

Marketing (Gen)/
9 III 3C 5 .l 25 15
Progamming with C & C++ (CA)

t0 IV 4A Corporate Accounting (Gen & CA) 5 4 25 '75

]l IV .lB Cost and Management Accounting (Gen & CA) 5 4 25 '75

12 IV 4C Income Tax (Gen & CA) 5 I 25 '75

ri IV 4D Business Laws (Cen & CA) 5 .l 25 15

l4 IV 4E Auditing (Gen &CA) 5 4 25 '75

Goods and Service Tax (Gen)/

l5 IV 4F 5 4 25 '75
Data Base Management System (CA)

Total 75 60 375 I125

(Gen &CA)B Com (General) and B Com (Computer Applications)

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 PROG RA}I NIE: THREE. YEAR B.Com
(General &Computer Applications)

Domain Subiect: Commerce

Semester-wise Syllabus under CBCS (w.e.f. 2020-21 Admitted Barch)

I-Year B.Com (Gen & CA), Semester - I

CourselA : FUNDAMENTALS OF ACCOUNTING

LEARNING OUTCO MES:

At the end of the course, the student will able to
) Identify transactions and events that need to be recorded in the books of accounts.
) Equip with the knowledge of accounting process and preparation of final accounts of sole trader.
) Develop the skill of recording financial transactions and preparation of reports in accordance with
GAAP.
) Analyze the difference between cash book and pass book in terms of balance and make
reconciliation.
D Critically examine the balance sheets of a sole trader for ditrerent accounting periods.
) Design new accounting formulas & principles for business organisations.

SYLLABUS:
I,]NIT-I - INTRODUCTION
Need for Accounting - - -
Definition objectives, Accounting concepts and conventions -GAAP -
Accounting Cycle - Classification of Accounts and its Rules - BookKeeping and Accounting - Double Entry
Book-Keeping - Joumalizing - Posting to t€dgers, Balancing of Ledger Accounts (including Problems).

UNIT.II: SUBSIDIARY BOOKS:

Types of Subsidiary Books - Cash Book, Three-column Cash Book- Peny Cash Book (including Problems).

UNIT.III: TRIAL BALANCE AND RECTIFICATION OF ERRORS:

Preparation of Trial balance - Errors - Meaning - Types of Enors - Rectification of Errors
Account (including Problems)
- Suspense

UNIT-TV: BANK RECONCILIATION STATEMENT:

Need for Bank Reconciliation - Reasons for Difference between Cash Book and Pass Book Balances-
Preparation of Bank Reconciliation Statement - Problems on both Favourable and Unfavourable Balance
(including Problems).

UNIT -V: FINAL ACCOUNTS:

heparation of Final Accounts: Trading account - Profit and Loss account - Balance Sheet - Final Accounts
with Adjustments (including Problems).

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REFERENCES:
1. RanganathamG and Venkataramanaiah, Fundamentals of Accounting, S Chand Publications
2. T.S.Reddy& A. Murthy, Financial Accounting, Margham Publications
3. S N Maheswari and SK Maheswari, Financial Accounring, Vikas Publications
4. R L Gupta & V K Gupta, Principles and Practice of Accounting, Sultan Chand & Sons
5. S.P. Jain & K.L Narang, Accountancy-I, Kalyani Publishers
6. Tulasian, Accountancy -I, Tata McGraw Hill Co.
7. V.K.Goyal, Financial Accounting, Excel Books
8. K. Arunjothi, Fundamentals of Accounting; Maruthi Publications
9. Prof EChandraiah : Financial Accounting Seven Hills Intemational Publishers
Sugsested Co-Curricular Activities:
r Bridge Course for Non-commerce Students
o hactice of Terminology of Accounting
o Quiz, Word Scramble
o Co-operative learning
a Seminar
o Co-operativelearning
o Problem Solving Exercises
o Matching, Mismatch
o Creation of Trial Balance
o Visit a firm (Individual and Group)
o Survey on sole proprietorship and prepare final accounts of concern
o Group Discussions on problems relating to topics covered in syllabus
o Examinations (Scheduled and surprise tests)
o Any similar activities with imaginative thinking beyond the prescribed syllabus

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 VTNN.*TrTrt SIMHAPURI UNMTRSMY :: NEN.LORf, .
THREE YEAR B.Sc (MACSI DEGREE EXAMINATION
FIRST YEAR EXIIMINATION
SEMESTER - I : FUNDAMENTALS OF ACCOUNTING
MODEL PAPER
Time: 3 Hours Max. Marks : 75
PART-A
Answer any f!!pof the following Questions (5 X 3=15 Marks)
l. From the following particulars prepare Raju's A/c Rs
l-l-2014 Amount due from Raju 8,000
5-l-2014 Sold goods to Raju 14,000
8-l-2014 Purchased goods from Raju 5,000
l4-l-2014 Cash received from Raju 6,000
24-l-2014 Cash paid to Raju 4,000
3l-l-2014 Raju's A./c settled by cheque

2. What are the rules relating to different types of accounts'l

3. A uader maintains Petty cash book under imprest system. Record the following
Transactions in his Petty Cash Book:
2014 Rs.
I
Sep. Received for Petty payments 500
2 Postage 40
5 Stationery 25
8 Advertising 50
12 Wages paid ZO
16 Carriage 15
20 Conveyance 22
30 Postage 50
4. Explain Different type of Subsidiary Books?
5. From the following particulars Prepare Trial Balance.
Cash 4000 Plant 30000
Capital 25000 Bank Loan 6000
Stock 5000 Sales 10000
O/S Expenses 1000 Reserve 3000
Drawing 3000 O/S Income 4000
Purchase Returns 1000 Creditors 15000
Purchases 15000
6. What are the errors disclosed by trial balance?
7. From the following particulars prepare bank Reconciliation statement as on 30.04.2010
Bank Balance as per Pass book Rs 12000.
Cheques deposited but not collected Rs.2000
Cheques issued but not prosented Rs 1500
Bank Charges appeared in Passbook Rs 200
8. What are the causes for the difference in cash book and pass book Balance?
9. From the following particulars prepare Profit and Loss Account for the year ending
3l-3-2005.
Salaries and Wages - Rs. 10,000 ; Rent and Taxes - Rs. 15,000 ; Bad debts - Rs. 5,000 ; Depreciation
- Rs. 6,000, Discount allowed - Rs. 4,000 ; Gross Profit - Rs. 80,000.
10. Explain the difference between revenue expenditure and capital expenditure.

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 PART.B
Answer any @[ questions. All questions carry equal marks, 5 X 12 = 60M
ll. Classify the following inlo Personal, Real and Nominal Accounts
(a) Capital (b) Rent recovered (c) Accrued lnterest (d) Discount (e) Bad debts (0 Caniage (g) goodwill
(h) Premises (i) lnvestments (j) Work-in-Progress.

12. Joumalise the following transactions.

(a) Rao starb business with Rs.10,000 cash and a building worth Rs.50,000
(b) Purchased goods worth Rs.20,000 out of which goods worth Rs.12,000 was on creditfrom Shyam.
(c) Sold goods on credit worth Rs.16,000 to Ram.
(d) Received Rs.15,600 from Ram in full settlement of his account.
(e) Paid Rs.1'1,800 to Shyam in tull settlement of Rs.12,000 due to him.
(f) Paid wages Rs.500 and salaries Rs.2,000

13. Enter the following transactions in suitable subsidiary books.

Rs.
Jan.l Purchased goods from Rekha 7,500
4 Sold goods to Midhum 8,000
5 Returned gods to Rekha 500
6 Sridevi bought goods from us 4,000
8 Received goods retumed by Midhun 400
l0 Rajesh sold goods to us 4,000
l5 Sold goods to Kishore 3,000
l6 Returned goods to Rajesh 600
20 Kishore retums goods 500

14. Enter the following transactions in a three column cash book.

2015 ls.
January I Started business with cash 40,000
2 Opened savings bank account with Vijaya Bank 16,000
5 Bought goods by cheque 350
6 Received cheque from Suhas 400
Allowed him discount 20
8 Sold goods for cash 80
l0 Paid into bank - Cash 60
Cheque 400
14 Paid Sateesh by cheque 690
Discount received l0
l7 Paid Carriage 300
20 Drew from bank for ofFrce 400
3l Paid Salaries by cheque 200

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 15. The following trial balance was prepared by a clerk appointed newly by Rao & Company.
Some enors were found in the Trial Balance due to lack of experience in prepanng accounts. Prepare
Trial Balance b rect these mistakes.
S.No Particulars Debit (Rs.) Credit (Rs.)
I Opening Stock 5,000
2 Capital 60,000
3 Discount allowed 500
4 Discount received 700

5. Fixed Assets 60,000

6. Sales 85,000
7. Purchases 45,000
8. Purchase retums l,000
9. Sales retums 2,000
10. Carriage inwards 600
ll. Carriage outwards 700

t2. Wages, Salaries 25,000

13. Bills receivable 7,000
14. Debtors 9,000
15. Bills Payable 7,000
16. RenI 3,000
t7. Interest Paid 2,000
18. Cash 800
19. Creditors 6,900
20. Closing Stock 33,800
1.77.500 1,17 ,500

16. Rectify the following errors by using Suspense account.

a. Sales Day book was overcast by Rs. 100.
b. A sale of Rs. 50 to X was wrongly debited to Y account.
c. General expenses Rs. 180 vras posted in the acmunt as Rs.810.
d. A bill receivable for Rs. 155 was written in bills payable book. The bill was given by P.
e. Legal expenses Rs. 119 paid to Jameswasdebited to his personal account.
f. Cash received from C. Dass was debited to G. Dass Rs. '150.
g. While carrying fonvard he total of one page of purchases book to the next, the amount of Rs. '1,235 was written
as Rs. '1,325.
Show Suspense alc and loarnal Entries.

17. From the following particulars prepare Bank Reconciliation Statement.

Debit balance as per cash book is Rs. 10,000.
Cheques issued but not presented for payments Rs. 1,500.
Cheques paid into bank but not credited Rs. 1,000.
Interest credited in pass book only Rs. 100.
Cheques received, entered in cash book but omitted to send to bank Rs. 500.
Bills collected and credited in pass book only Rs. 2,000.

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18. From the following transactions prepare bank reconciliation statement as on 30.04.2010
(a) Overdraft balance as per pass book Rs. 20,000
(b) 0n 24tr, April Cheques worth Rs, 8000 were issued of which cheques worth Rs 5000 were presented for payment.
which
(c) 0n 29u furil Cheques worth Rs. 10000 were Deposited with the bank of cheques worth Rs 8000 were
only collected.
(d) lnterest on lnvestments Rs. 2000 was collected by bank which was appeared in passbook
(e) Bank Charges Rs 200 and interest on overdraft Rs 150 were debited in pass book.
19. The following are the figures extracted from the Books of Krishna Munhy on 3G09-2006 ;
Prepare Final Accounts :

Debit Credit
Rs. Rs.
Capital 50,000
Plant & Machinery 20,000
Furniture 11,500
Sundry Debtors & Creditors 15,000 20,000
Bills Receivable & Payable 10,000 5,000
Opening Stock 20,000
Purchases & Sales 60,000 90,000
Depreciation l,zN
Outstanding Salaries 800
Salaries 10,000
Wages 22,m0
Insurance 1,000
Prepaid Insurance 100
Carriage 400
lo%oLaan 5.400
Total 1.71.200 i.71.200
Adiustmen* :
(a) Write off Rs. 1,000 as Bad Debts and provide 57o on debtors for bad debts.
(b) Closing Stock was valued at Rs. 40,000. (c) Allow l07o Interest on Capital.
20, On 3l'r March 2007, the following figures are extracted from the Books of Ranga Rao. Prepare final
accounts for the year after taking into account the following adjustments :
(a) Depreciation 5% off plant and 10% on fixtures.
(b) Provide for a March rent unpaid Rs. 150.

(c) Provide for Reserve for Bad Debts 2 ]2 % on Debtors.

(d) outstanding wages Rs. 800 and salaries Rs. 350
(e) Stock on 31.t March, 2007 Rs. 16,580 and
(f) lnsurance unexpired on 31-$2007 Rs. 70.
Rs. Rs.
Plant 55,000 Cash at Bank 2,245
Fixtures 1,720 Cash in Hand 68
Capital 93,230 S. Debtors 47,800
Power
Factory Fuel & 542 S. Creditors 22,680
Office Salaries 3,745 Purchases 83,290
Lighting (Factory) 392 Wages 9,915
Sales 1,26,177 Rent and Taxes 1,765
Travelling Expenses 925 Office Expenses 2,'772
Carriage Outwards 960 Carriage Inwards 897
Discount 422 Return Outwards 3)iz
Drawings 6,820 Bills Payable 6,422
Stock 21,725 Commission 260
Mfg. Expenses 2,680 Retum Inwards 7,422
Irsurance 570 Insurance Prepaid 100

Irstruction to Paper Setter:

Two questions must be given from each unit in Part-A and Part-B

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 PROG : THREE- YEAR B COM
(General and Computer Applications)

Domain Subiect: Commerce

Semester-wise Syllabus under CBCS(w.e.f. 2020-21 Admitted Batch)

I-Year B.Com (Gen & CA), SEMESTER - I

Course 18: BUSINESS ORGANIZATION AND MANAGEMENT

LEARNING OUTCOMES:
At the end of the course, the student will be able to
) Understand different forms of business organizations.
) Comprehend the nature of Joint Stock Company and formalities to promote a Company.
F Describe the Social Responsibility ol Business towards the society.
) Critically examine the various organizations of the business firms and judge the best among them.
D Design and plan to register a business firm. Prepare different documents to register a company al his own
D Articulatenew models of business organizations.

SYLLABUS:
UNIT : I - Introduction Conceots of Business. Trade. Industrv and Commerce: Business - Meaning,
Definition, Features and Functions of Business - Trade Classification - Aids t o Trade - Industry
Classification and Commerce - Factors Influencing the Choice of Suitabte form of Orga nisation

UNIT : II -Forms of Business Organizations: Features,Merits and Demerits of Sole Proprietor Ship anrl
Partnership Business - Features Merits and Demits of Joint Stock Companies - Public Sector Enterprises
(PSEs) - Multinational Corporations (MNCs)- Differences between Private Limited Public Limited
Company

UNIT:III-Companv Incorporation: Pre paration of Important Documents for Incorporation of Company

- Certificate of Incorporation and Certificate of Commencement of Business - Contents of Memorandum and
Articles of Association - Contents of Prospectus

UNIT IV- Manasement: Meaning Characteristics - Fayol's 14 Principles of Management

Administration Vs Management - Levels of Management

UNIT:V. Functions of Management: Different Functions of Managemenl - Meaning - Definition -

Characteristics Merits and Demits of Planning - Principles of Organisation
- Line and staff of Organisation
REFERI.]N CE BOOKS:
1. Industrial Organization and Management,C.B.Guptha, Sultan Chand.
2. Business Organization - C.D.Balaji and G. Prasad, Margham Publications, Chennai.
3. Business Organization -R.K.Sharma and Shashi K Gupta, Kalyani publications.
4. Business Organization & Management: Sharma Shashi K. Gupta, Kalyani publishers
5. Business Organization & Management: C.R. Basu, Tata McGraw Hill
6. Business Organization & Management: M.C. Shukla S. Chand,
7. Business Organisation and Management, Dr.NeeruVasishth, Tax Mann publications.
8. Business Organisation and Management, Dr B E V L Naidu, Seven Hills International Publishers,
Hyderabad

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Suesested Co-Curricular Activities:
* Book Reading
t Student Seminars, Debates
* Quiz Programmes
* Assignments
* Co-operativelearning
* Individual / Group Field Studies
,* Group Discussions on problems relating to topics covered by syllabus
tl Collecting prospectus of different companies through media
* Collection of news reports and maintaining a record of paper-cuttings relating to
topics covered in syllabus
* Talk on current affairs about business, industry etc.
* Simple project work on development of Certificate of Incorporation, Prospectus and
Certificate of commencement of business
* Biography of well-known management thinkers and managers of gigantic companies
* Examinations (Scheduled and surprise tests)

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 VIKRAMA SIMHAPURI UNIVERSITY :: NELLORE
Revised UG Syllabus under CBCS
(Implanted from academic year 2020-2l S

PROGRAMME : I-YEAR B.COM (GEN & CA) (SEMESTER-I)

COURSE IB: BUSINESS ORGANIZATION AND MANAGEMENT

MODEL OUASTION PAPER

'l'ime: 3 Hours Max. Marks: 75
SECTION . A
Answer any FIW questions. Each question carrics i Marks. 5X3=ISM
l. Dscuss various types of lndustry.
2. What are various functions of Business.
3. Explain advantages of sole trade.
4. Privale company Vs public company.
5. Articles of Association.
6. Contents of Prospectus.
7. Management Vs Administration.
8. What are levels of Management.
9. Dscuss characteristics of Planning.
l0' Principles oforganisation
s*crloN - B
Answer any FIW questions carries equal Marks: - SX12=60M
11. Explain the classification of trade. Discuss the aids to trade.
12. Explain characteristics of Business.
13. Define partnership. Explain its advantages and Disadvantages.
14. What are the advantages and disadvantages of Joint stock company?
15. W}rat are the different stages in the formation of a company?
16. Explain the clauses of Memorandum of Association.
17. What is meant by management? Explain its characteristics.
18. Explain Henry Fayol's principles of Management.
19. What are the functions of Management?
20. Explain advantages and disadvantages of Line and staff organization?

Instruction to Paper Setter:

Two questions must be given from each unit in Section-A and Section-B

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 PROGRAMME: T E-YEAR B.CON{ (General)
Domain Subi : Commerce
Semester-wise Syllabus under CBCS(w.e .f . 2020-21 Admitted Batch)

I-Year B.Com (General), SEN{ESTER - I

COURSF lC: BUSINFSS FNVIRONMFNT

Learnins Outcomes:
At the end of the course, the student will able to;
F Understand the concept ofbusiness environment.
) Define Intemal and External elements affecting business environment.
) Explain the economic trends and its effect on Government policies.
F Critically examine the recent developments in economic and business policies ofthe
Govemment.
F Evaluate and judge the best business policies in Indian business environment.
F Develop the new ideas for creating good business environment.

SYLLABUS:
Unit-I:Overview of Business Environment: Business Environment - Meaning -
Characteristics - Scope -Macro and Micro Dimensions of Business Environmenl -
Environmental Analysis.

Unit - II: Economic Environment: Economic Environment - Nature of the Economy -

Stnrcture of Economy - Economic Policies & Planning the Economic Condition - NITI
Ayog - National Development Council - Five Year Plans

Unit-III: Economic Policies: Economic Reforms and New Economic Policy - New
lndustrial Policy - Competition Law - Fiscal Policy - Objectives and Limitations - Monetary
Policy and RBI

Unit - IV: Social, Political and Legal Environment: Concept of Social Responsibility of
Business towards Stakeholders - Demonetisation, GST and their Impact - Political Stability -
Legal Changes.

Unit-V:Global Environment :Globalization - Meaning - Role of WTO - WTO Functions -

IBRD- Trade Blocks, BRICS, SAARC, ASEAN in Globalisation

Suqpested Readinqs:
1. K. Aswathappa : Essentials of Business Environment, Himalaya Publishing House
2. Francis Cherunilam : Business Environment, Himalaya Publishing House
3. Dr S Sankaran: : Business Environment, Margham Publications
4. S.K. Mishra and V.K. Puri : Economic Environment of Business, HPH
5. Rosy Joshi and Sangam Kapoor : Business Envirotment, Kalyanai Publications
6. A C Fernando: Business Environment, Pearson
7. Dr V Murali Krishna, Business Environment, Spectrum Publications
8. Namitha Gopal, Business Environment, Mccraw Hill

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Suspested Co-Curricular Activities:
oSeminar on overview ofbusiness environment
oDebate on micro v/s macro dimensions of business environment
oCo-operative leaming
oSeminar on Monetary policies of RBI
aDebate on social, political and legal environment
aGroup Discussions on Gtobal environment and its impact on business
oTo leam about NITI Ayog and National Development Council
aSeminars on Economic policies like New Industrial policy, Fiscal policy etc'
. Reports on WTO,BRICS, SAAR Cetc.
o Examinations (Scheduled and surprise tests) on all units

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 VIKRAMA SIMHAPURI UNTVERSITY :: NELLORE
Revised UG Syltabus under CBCS
(Implanted from academic year 2020-21)

I-Year B.Com (General), SEMES'I'ER - I

COURSE 1C: RUSINESS ENVIRONMENT

MODEL OUASTION PAPER

Time: 3 Hours Max. Marks: 75

SECTION -,4
Answer any fl,p questions. Each question carries 3 Marks. 5X3=lSM
l.
2.
3.
4.
5.
6.
1
8.
9.
10.
SECTION - B
Answer any flp questions carries equal Marks: - 5x12=60M
11.
12.
13.
14.
15.
16.
17.
18.
r9.
20.

Instruction to Pa per Setter:

Two questions must be given from each unit in Section-A and Section-B

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 PROGRAMME: THREE-YEAR DEGREE
B.Com (Computer Applications)

Domain Subiect: Commerce

Semester-wise Syllabus under CBCS(w.e .f . 2o2o-21Admiued Barch)

I-Year B.Com (CA), SEMESTER- I

Discipline: COMPUTER APPLICATIONS

Course 1C: INFORMATION TECHNOLOGY

MODEL OUTCOMES:
At the end of the course, the students is expected to DEMONSTRATE the following cognitive abilities
(hinking skill) and psychomotor skills.

A. Remembers and stales in a systematic way (Knowledge)

1. Describe the fundamental hardware components that make up a computer's hardware and the role
of each of these components
2. understand the difference between an operating system and an application program, and what
each is usedfor in a computer
3. Use technology ethically, safely, securely, and legally
4. Use systems development, word-processing, spreadsheet, and presentation software to solve
basic information systems problems

B, Exp lains ( Under standing )

5. Apply standard statistical inference procedures to draw conclusions from data
6. Retrieve information and create reports from databases
7. Interpret, produce, and present work-related documents and information effectively and
accurately

C. Critically examines, using ilata and figures (Analysis and Evaluation**)

8. Analyse compression techniques and file formats to determine effective ways of securing,
managing, and transferring data
9. Identify and analyse user needs and to take them into account in the selection, creation,
integration, eyaluation, and administration of computing based systems.
10. Analyse a complex computing problem and to apply principles of computing and other relevanr
disciplines to identify solutions.
11. Identify and analyse computer hardware, software

D. Working in 'Outside Syllabus Area' uniler a Co-curricalar Activify(Creativity)

Design, implement, and evaluate a computing-based solution to meet a given set of computing
requirements in the context of the program's discipline.

E. Efficient\ learn and use Microsoft Olfice applications.

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SYLLABUS:
Course lC :Information Technology
(Five units with each unit having 12 hours of class work)

Unit-I Introduction:
Computer Definitiol - Characteristics and Limitations of Computer, Generations of Computer,
Classification of Computers, Applications of Computer, Hardware Basic organization of
Computer - Inpul and Oulput Devices -
Unit-II Memories: primary, secondary and cache memory, Software: types of software, system
software, Application software, commercial software, open source software, domain software and
free ware software, Programming Languages: Introduction to Programming Languages -
Generations of Programming Languages
Unit-III MS word:
Features of MS Word - Parts of Word Window - Creating, Saving, Opening document, Printing,
Formatting: Formatting of Text and Paragraph - Bullets and Numbering - Editing - Moving and
Copying - Find and Replace Text - Tables: Creating tables, inserting and deleting rows and
columns, Insertion of pictures - Insenion of clipart - Mail Merge
Unit-IV MS Excel:
Features of Excel, Parts of Excel window, Workbooks, Creating, Opening and Saving a
Workbook, Worksheets, rows, columns, Inserting and Deleting rows and columns, cells, Entering
labels, values, and formulas in worksheet, Formatting: Adjusting row height and column width -
Formatting cell values, Formulas and Functions: operators used in formula, cell references in
formula, Mathematical, Statistical, Logical and Text functions, Charts: Different types of charts,
Creating a chart
Unit-V MS Power point:
Features of PowerPoint, Pans of PowerPoint window, creating, saving and opening presentation,
working with slides: Inserting, deleting, copying slides, editing text, formatting text, Formatting
and Modifying Presentations: Applying transition and animation to the slides, inserting music or
sound on a slide, viewing slide show

Learning Resources (Course 1C:Information Technology)

References:
( l) P.Mohan computer fundamentals- Himalaya Publications.

(2) R.K.Sharma and Shashi K Gupta, Computer Fundamentals - Kalyani Publications

(3) Fundamentals of Computers By Balagurusamy, Mcgraw Hill
(4) Microsoft Office 2007 Fundamentals, 1st Edition By Laura Story, Dawna Walls
(5) MS-Office S.S. Shnvastava
(6) MS-OFFICE 2007 Training Guide Prof. Satish Jain, M. Geetha, katika BPB Publications

Online Resources:
httDs ://suDDort. offi ce. com/en-us/offi ce-trainins-center
httnc'//rvu,ru clz il lshare. com/browse/microso
httos://www.tutor ia ls ooint.com /com put er fundamentals/index.htm
httos ://www. i avatDoint. com./c omputer-f undamentalstutorial
httns:// edu. scfsl obal. ors/enlsubi ects/off ice/
https ://www.microsoft.com./en-us/learning/training. aspx

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 Practical Component: @ 2 hours/week/batch
1. MS word creation of documents letters invitations etc.
2. Create tables in MS-WORD
3. Perform mail merge using MS Word
4. MS Excel performing different formulas
5. creating charts in Excel
6. create presentat.ion in power poinl
7. inserting, deleting slides in Power Point
8. Illustrate Animation in presenlalion

RECOMMENDED CO-CURRICULAR ACTIVITIES:

(Co-curricular activities shall not promote copying from textbook or from others work and shall encourage
self/independent and group learning)
Measurable
l. Assignments (in writing and doing forms on the aspects of syllabus content and outside the
syllabus content. Shall be individual and challenging)
2. Student seminars (on topics of the syllabus and related aspects (individual activity)
3. Quiz (on topics where the content can be compiled by smaller aspects and data (Individuals or
groups as teams))
4. Field studies (individual observations and recordings as per syllabus content and related areas
(Individual or team activity )
5. Study projects (by very small groups of students on selected local real-time problems pertaining
to syllabus or related areas. The individual participation and contribution of students shall be
ensured (team activity))

Gener al
1 Group Discussion
2 Visit to Software Technology parks / industries

RECOMMENDED CONTINUOUS ASSESSMENT METHODS:

Some of the following suggested assessment methodologies could be adopted;

l. The oral and written examinations (Scheduled and surprise tests),
2. Closed-book and open-book tests,
3. Coding exercises,
4. Practical assignments and laboratory reports,
5. Observation of practical skills,
6. Individual and group project repons,
7. Efficient delivery using seminar presentations,
8. Viva voce interviews.
9. Computerized adaptive testing, literature surveys and evaluations,
10. Peers and self-assessment, outputs form individual and collaborative work

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 PROGRAMME : I-YEAR B.COM (SEMESTER-I)
DOMAIN SUBJECT : COMPUTER APPLICATIONS

INFORMATION TECHNOLOGY

MODEL OUESTION PAPER

Time: 3 Hours Max. Marks : 75

SECTION-A
Answer any @ of the following Questiors: (5 X 5 = 25 Marks)
1. Write characteristics of computers
2. Write any three input devices
3. Write about cache memory
4. Explain commercial software
5. Explain how to create and save documents in Word
6. Write about inserting pictures in a document
7. Briefly explain cell references in a formula in Excel
8. How will you insert and delete rows in Excel
9. Write about opening a presentation in Power Point
10. Explain how to view slide show

SECTION - B
Answer any @ of the following Questions (5 x l0 =50 Marks)
ll. Explain basic organization of a computer system
12, Write about classification of computers
13, Define Memory. Write about Primary memory units
14. Write about generations of programming languages
15, Write and explain the parts of Word window
16. Explah mail merge procedure in MS Word
17. Write in detail about features of Excel
lE. What is a chart? Explain different types of charts
19. Explain the creation procedure of a presentation in Power Point
20. Define animation. Explain how to you add transition and animation to the slides

Note: Paper Setter must select rwo short Questions and rwo Essay Questions from Each Unit

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 PROGRANIME: THREE-YEAR B CON1
(General and Computer Applications)

Domain Subject: Commerce

Semester-wise Syllabus under CBCS(w.e.f . 2020-21 Admitted Batch)

I-Year B.Com (Gen & CA), SEMESTER - II

Course 2A : FINANCIAL ACCOUNTI\G

Learninp Outcomes:
At theend of the coursethe student will able to;
D Understand the concept of consignment and learn the accounting treatment of the various aspects of
consignment.
) Analyze the accounting process and preparation of accounts in consignment andjoint venture.
) Distinguish Joint Venture and Pannership and to leam the methods of maintaining records under
Joint Venture.
D Determine the useful life and value of the depreciable assets and maintenance of Reserves in
business entities.
D Design an accounting system for different models of businesses at his own using the principles of
existing accounting system.

Svllabus

UN IT.I : DEPRECIATION: Me aning and Causes of Depreciation - Methods of Depreciation: Straight

Line - Written Down Value -Annuity and Depletion Method (including Problems)

-II : PROVISIONS AND RES eaning - Provision vs. Reserve - Preparation of Bad
Debts Account - Provision for Bad and Doubtful Debts - Provision for Discount on Debtors - Provision for
Discount on Creditors - Repairs and Renewals Reserve A/c (including Problems).

UNIT-III : BILLS OF EXCHANGE : Meani ng of Bill -Features of Bill - Panies in the Bill -
Discounting of Bill - Renewal of BiIl - Entries in the Books of Drawer and Drawee (including Problems).

UNIT-IV : CONSIGNMENT ACCOUNTS : Consignment - Features - hoforma Invoice - Account Sales

- Del-credere Commission - Accounting Treatment in the Books of Consigner and Consignee - Valuation of
Closing Stock - Normal and Abnormal Losses (including Problems).

UNIT-V:.IOINT VE ACCOUNTS : Jointventure - Features - Difference between Joint-Venture

and Consignment - Accounting Procedure - Methods of Keeping Records-One Vendor Keeps the Accounts
and Separate Set off Books Methods (including Problems).

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REFERENCE BOOKS:
l. Ranganatham G and Venkataramanaiah, Financial Accounting-tr, S Chand Publications, New Delhi.
2. T. S. Reddy and A. Murthy- Financial Accounting, Margham Publications.
3. R.L. Gupta & V.K. Gupta, Principles and Practice of Accounting, Sultan Chand.
4. SN Maheswari and SK Maheswari - Financial Accounting, Vikas Publications.
5. S.P. Jain & K.L Narang,Accountancy-I, Kalyani Publishers.
6. Tulsan, Accountancy-I, Tata McGraw Hill Co.
7. V.K. Goyal, Financial Accounting, Excel Books
8. T.S. Grewal, Introduction to Accountancy, Sultan Chand & Co.
9. Haneef and Mukherjee, Accountancy-I, Tata McGraw Hill.
10. Arulanandam and Ramana, Advanced Accountancy, Himalaya Publishers.
I l. S.N.Maheshwari&V.L.Maheswari, Advanced Accountancy-I, Vikas Publishers.
12. Prof E Chandraiah, Financial Accounting, Seven Hills International Publishers.

SUGGESTED CO.CURRICULAR ACTIVITIES:

* QuizPrograms
* Problem Solving Exercises
* Co-operative learning
* Seminar
* Group Discussions on problems relating to topics covered by syllabus
* Reports on Proforma invoice and account sales
* Visit a consignment and joint venturefirms(Individual and Group)
* Collection of proforma of bills and promissory notes
* Examinations (Scheduled and surprise tests)
* Any similar activities with imaginative thinking beyond the prescribed syllabus

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 VIKRAMA SIMHAPI]RI UNIYERSITY: :NELLORE
CBCS - I-B.Sc (MACS) SEMESTER-II
FINANCIAL OF ACCOUNTING - II
MODEL OUESTION PAPER

Time: 3 Hours Max. Marks : 75

PART - A
Answer any FIVE of the follnwing Quesrtons : (5 X 3 = 15 Marks)
1. From the following Particulars find the amount of depreciation.
On l-l-2005 a Machinery was purchased for Rs. 90,000 and Erection charges Rs. 10,000. The
Estimated Scrap value after 10 years was Rs. 20,000.

2. Write the causes for Depreciation

3. On 1-1-2005 Provision for Bad debts showed a balance ofRs. 5,000. During the year Bad debts
were Rs. 8,000. 31-12-2005 Debtors Amount to Rs. 2,00,000. Provide Reserve for bad debts at
5Vo. Weparc Bad debts account and Reserve for Bad debts Account.

4. Explain the Difference between Provision and Reserve

5. On 1" April 2010 Mr. Ramesh sold goods worth Rs 5000/- to Suresh and drew a four months bill and
got his acceptance. On I't may Ramesh Discounted the bill with bank al lzEo per arl;rum. On the due date the
bill was honored and write journal entries in the books of Ramesh.

6. Noting Charges.

7 From the Following Particulars prepare Account Sales.

Sales - Rs. 2,00,000 ; Expanses paid by consignee ; Commission 57o on sales, advance paid Rs.
70,000.

8. Explain the Difference between consignment and sale.

9 Prabhu and kalyan enter into a joint venture to sell a consignment of timber sharing profits and losses
equally. prabhu provides timber from his stock at a mutually agreed value of Rs.5,000. He pays
expenses amounting to Rs.250. Kalyan incurs further expenses on cartage, storage, etc. amounting to
Rs.650 and receives cash for sales Rs.6,000. He also takes over goods of the value of Rs. 1,000 for his
use in his own business. Prepare joint venture a./c in the books of prabhu.

10. Explain the Difference between consignment and Joint venture.

PART. B
Answer any !!!!of the following Questions : (5 X 12 -- 60 Marks)
11. X company Ltd., closes its accounts on 31"t December each year. X company Ltd., purchased on 1-1-
1999 a plant for Rs. 40,000 and spent Rs. 10,000 as erection charges. On l-7-1999, Rs. 25,000 worth of
additional machinery was purchased. The plant purchased on l-1-1999 was sold for Rs. 10,000 on 1-7-200i
as it became obsolete. On the same date a new machinery was purchased for Rs. 60,000. The Company
provides for depreciation @ 57o p.a. on the diminishing balance method.

12, On 1-1-2001 X Co. Ltd. Purchased a machine for Rs. 60,000 and Rs. 20,000 were spent on its
erection immediately. On l-7-2002 another machine was purchased for Rs. 52,000 and on 1-7-2003 the first
machine was sold for Rs. 64,000. On the same date, another machine was purchased for Rs. 50,000. On 1-1-
2004, the second machine was sold for Rs. 46,000. Depreciation was provided on machine at the rate for
1070 per annum on the original cost annually on 31't December. Prepare machine accoun! for the above four
calendar vears-

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13. On 31" December 2006, provision for Repair A/c of X Ltd. Shows a balance of Rs. 700. In that year
actual repairs amounted to Rs. 400. The business has practice of transferring Rs. 300 every year to provision
for repairs accounts. Show provision for Repairs Account for 2006.

14. On l-l-2005 Provision for bad debts in the books stood at Rs. 2,000. During the year bad debts were
Rs.5,000. On 3l-12-2005 debtors amounted to 'Rs 1,00,000. Make a provision for bad debts at 5%.
On 31-12-20O6 debtors amounted to Rs 2,00,000. During the year bad debts were Rs 8,000. Make a
provision for bad debts at 57o.
Prepare Bad debts account and Reseme for Bad debts Account.
,l5. On l" January 2015 Venkatesh sold goods worth Rs.5,000 to Nagarjuna and drew a bill on
Nagarjuna for 3 months for the same amount. Nagarjuna accepted the bill and returned it to Venkatesh. On
'l"t
February 2015, Venkatesh endorsed the bill in favour of his creditor Prabhakar in settlement of his debt.
The bill was honoured on due date. Pass the necessary joumal entries in the books of Venkatesh, Nagarjuna
and habhakar.

16. Narayana purchased goods for Rs.15,000 from Ravindra on I't March 2015. Ravindra drew upon
Narayana a bill of exchange for the same amount payable after two months. The bill was immediately
discounted by Ravindra with his bank @ 67o p.a. On the due date the bill was dishonoured and Bank paid
Rs.l00 as noting charges. Pass the necessary joumal entries in the books of Ravindra and Narayana.

17. Ramana cosigned goods worth Rs. 50,000 to Munhy invoicing the same at Rs. 60,000. He has incurred
Rs. 10,000 as expenses and drawn a bill on Murthy for Rs. 50,000. Murthy accepted the bill and received the
consignment. His expenses are Rs. 10,000. 3/4ths of the goods are sold for Rs. 60,000. Murthy is entitled to
a Commission of l07o on saies. Prepare Ledger Accounts in the books of both the parties.

lE. Gopal of Madras consigned 300 cycles at Rs. 2,000 per cycle to Kiran of Hyderabad. Gopal paid
freight Rs. 4,000 and other expenses Rs. 2,000. Kiran sold 250 cycles at Rs. 2,500 per cycle and 25 cycles at
Rs. 2,200 per cycle. Kiran spent for freight Rs. 3,000 and other expenses Rs. 1,000. He remitted the amount
due to Gopal after deducting his normal commission at 5Ec and del credere commission at 3Ea on total sales.
One debtor of Kiran paid only Rs. 4,800 against Rs. 5,000 in full settlement.

19. A and B enter into ajoint venture to sell a consignment of timber sharing profits and losses equally. A
provides timber from his stock at a mutually agreed value of Rs. 5,000. He pays expenses amounting to Rs.
250. B incurs further expenses on cartage, storage, etc. amounting to Rs. 650 and received cash for sales Rs.
3,000. He also takes over goods of the value of Rs. 1,000 for his use in his own business. At the date of close
A takes over the balance of stock in hand which is valued at Rs. 1,100. Prepare joint venture account and co-
venture's account in the book of A.

20. Akbar and Arul entered into a joint venture to construct a building for a company for a contract price
of Rs. 1,50,000 payable in cash. A joint banking account was opened with Akbar paying in Rs. 40,000 and
Arul Rs. 30,000. They were to share profit or loss in the proportion of 3/e and /r respectively. The joint
venture op€rations were as under :
Rs.
Paid architectsfee 3,000
Paidwages 50,000
Purchased materials 60,000
Materials supplied by Akbar 3,000
Materials supplied by Arul 6,000
The contract was completed and the agreed price duly received, out of which, Rs. 20,000 was received
by Akbar directly. Arul took up unused materials at Rs.4,000 and thejoint venture was closed.

Instruction to Paper Setter:

.s
Two questions must be given from each unit in Part-A and Part-B

2L
 PROGRAMME: THREE-YEAR B COM
(General and Computer Applications)
Domain Subiect: Commerce
Semester-wise Syllabus under CBCS (w.e.f. 2020-21 Admjtted Batch)

I-Year B.Com (Gen & CA), Semester - II

Course 2B: BUSINESS ECONOMICS
Learninq 0utcomes:
At the end of the course, the student will able to;
) Describe the nature of economics in dealing with the issues of scarcity of resources.
) Analyze supply and demand analysis and its impact on consumer behaviour.
) Evaluate the factors,such as production and costs affecting firmsbehaviour.
) Recognize market failure and the role of govemment in dealing with those failures.
) Use economic analysis to evaluate controversial issues and policies.
) Apply economic models for managerial problems, identify their relationships, and formulate the
decision making tools to be applied for business.

SYLLABUS
UNIT-I: INTRODUCTION: Meaning and Definitions of Business Economics - Nature and Scope of
Business Economics -Micro and Macro Economics and their Interface.
UNIT-II: DEMAND ANALYSIS: Meanin g and Definition of Demand - Determinants to Demand -
Demand Function -Law of Demand - Demand Curve - Exceptions to Law of Demand -Elasticity of
Demand - Measurements of Price Elasticity of Demand
UNIT - III: PRODUCTION. COST AND RE VENUE ANALYSIS: Conce pt of Production Function -
Law of Variable Proportion -Law of Retums to Scale - Classification of Costs -Break Even Analysis -
Advantages
UNIT.IV: MARKET STRUCTURE: Conce pt of Market - Classification of Markets -Perfect Competition
- Characteristics - Equilibrium Price -Monopoly - Characteristics - Equilibrium Under Monopoly
UNIT-V: NATIONAL INCOME: Mean ing - Definition - Measurements of National lncome -Concepts
of National Income -Components of National Income-Problems in Measuring National Income

REFERENCES:
1. Business Economics -S.Sankaran, Margham Publications, Chennai.
2. Business Economics - Kalyani Publications.
3. Business Economics - Himalaya Publishing House.
4. Business Economics - Aryasri and Munhy, Tata McGraw Hill.
5. Business Economics -H.L Ahuja, Sultan Chand & Sons
6. Principles of Economics -Mankiw, Cengage Publications
7. Fundamentals of Business Economics -Mithani, Himalaya Publishing House
8. Business Economics -A.V. R. Chary, Kalyani Publishers, Hyderabad.
9. Business Economics -Dr K Srinivasulu, Seven Hills Intemational Publishers

SUGGESTED CO-CUR CULAR ACTIVITIES:

I Assignments
a Student Seminars
o Quiz , JAM
a study Projects
a Group Discussion
o Graphs on Demand function and demand curves
o l,eaming about markets
o The oral and written examinations (Scheduled and surprise tests),
o Market Studies
r Individual and Group project reports,
a Annual talk on union and state budget
a Any similar activities with imaginative thinking beyond the prescribed syllabus

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 VIKRAMA SIMHAPURI UNIVERSITY :T NELLORE
Revised UG Syllabus under CBCS
(Implanted from academic year 2020-21)

I-Year B,Com (Gen & CA), Semester - II

COURSE 28: BUSINESS ECONOMICS

MODEL OUASTION PAPER

Time: 3 Hours Max. Marks: 75

SECTION. A
Answer any @questions. Each question carries 3 Marks. 5X3=15M
l.
2.
3.
4.
5.
6.
7.
8.
9.
I 0.
SECTION. B
Answer any ffi questions caties equal MafLs: - 5X12=60M
11.
12.
13.
14.
15.
16.
t7,
18.
19.
20.

Instruction to Paper Setter:

Two questions must be given from each unit in Section-A and Section-B

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 PROGRAMME: TH REE-YEAR B.CO}I General)
Domain Subiect: Commerce
Semester-wise Syllabus under CBCS(w.e .f . 2020-21 Admitted Batch)
I-Year B.Com (General), SEMESTER - II
COURSE 2C: BANKING THEORY AND PRACTICE

Learnins Outcomes:
At the end of the course, the student will able to;
D Understand the basic concepts ofbanks and functions of commercial banks.
> Demonstrate an awareness of law and practice in a banking context.
D Engage in critical analysis ofthe practice ofbanking law.
) Organize information as it relates to the regulation ofbanking products and services.
F Critically examine the current scenario oflndian Banking system.
D Formulate the procedure for better service to the customers from various banking
innovations.

SYLLABUS:
Unit-I: Introduction:
Meaning & Definition of Bank - -
Functions of Commercial Banks Credit Creation with
Examples - Kinds of Banks - Central Banking Vs. Commercial Banking.

Unit-II: Banking Systems:

Unit Banking, Branch Banking, Investment Banking - Innovations in Banking - E banking -
Online and Offshore Banking, Intemet Banking - Anywhere Banking - ATMs - RTGS-
NEFT - Mobile Banking

Unit-III: Types of Banks:

Indigenous Banking - Cooperative Banks, Regional Rural Banks, SIDBI, NABARD - EXIM
bank

Unit-IV: Banker and Customer:

Meaning and Definition of Banker and Customer Tlpes of Customers General -
Relationship and Special Relationship between Banker and Customer - KYC Norms.

Unit-V: Collecting Banker and Paying Banker:

Concepts - Duties & Responsibilities of Collecting Banker - Holder for Value - Holder in
Due Course - Statutory Protection to Collecting Banker - Responsibilities of Palng Banker -
Payment Gateways.

Books for Referrnce:

l. t
Banking Theory: Law &Practice : K P M Sundram and V Varsheney, Sultan Ch
and &Sons.
2. Banking Theory, Law and Practice : B. Santhanam; Margam Publications.
3. Banking Theory and Practice, Seven Hills Intemational Publishers, Hyderabad.
4. Banking and Financial Systems: Aryasri, Tata McGraw-Hill Education lndia.
5. Introduction to Banking :Vijaya Raghavan, Excel Books.
6. Indian Financial System :M.Y.Khan, McGraw Hill Education.
7. Banking Theory and Practice, Jagroop Singh, Kalyani Publishers.

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Supgested Co-Curricular Activities:
o Debates
o Student Seminars
o Quiz Programmes
o Visit to Bank premises
a Guest Lecture by Banking Offrcial
a Prepare a statement on periodical declarations ofRBI like SLR, REPO etc
o Collection, display and Practicing of filling ofdifferent forms used in banks
a Survey on customers satisfaction ofBanking services
a Know about KYC norms
o Talk on latest trends in banking industry
o Online Banking
o Individual and group project reports
a Current Affairs of Banking Sector
o Examinations (Scheduled and surprise tests)
r Any similar activities with imaginative thinking beyond the prescribed syllabus

9
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 VIKRAMA SIMHAPURI UNIVERSITY :: NELLORE
Revised UG Syllabus under CBCS
(lmplanted from academic year 2020-21)

l-Year B.Com (General), SENIESTER - II

COURSE 2C: BANKING THEORY AND PRACTICE

MODEL OUASTION PAPER

Time: 3 Hours Max. Marks: 75

SECTION - A
Answer any FIVE questions. Each queslion carries 3 Marks. 5X3=|sM
l.
)
3.
4.
5.
6.
1
8.
9.
10
SECTION - B
Answer any FIV| questions carries equal Marks: - 5X12=60M
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.

Instruction to Paper Setter:

Two questions must be given from each unit in Section-A and Section-B

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 PROGRAMME: THREE.YEAR DEGREE
B.Com (Computer Applications)

Domain Subiect: C omm€rce

Semester-wise Syllabus under CBCS(w.e.f . 2ozo-zt Admiued Batch)

I-Year B.Com (CA), Semester - II

Discipline: COMPUTER APPLICATIONS

Course 2C: E- COMME RCE & WEB DE GNING

(Five units with each unit having 12 hours of class work)

Learning Outcomes:
At the end of the course, the students is expected to DEMONSTRATE the following cognitive abilities
(thinking skill) and psychomotor skills.

B. Remembers and stetes in a systematic way (Knowledge)

1. Understand the foundations and importance of E-commerce
2. Define Internet trading relationships including Business to Consumer, Business-to-Business,
Intra-organizational
3. Describe the infrastructure for E-commerce
4. Discuss legal issues and privacy in E-Commerce
5. Understand the principles of creating an effective web page, including an in-depth consideration
of information architecture

B. Explains ( Unde rstanding )

6. Recognize and discuss global E-commerce issues
7. lram the language of the web: HTML and CSS.
C. Critically examines, using data and figures (Analysis and Evaluation)
8. Analyze the impact of E-commerce on business models and strategy
9. Assess electronic payment systems
10. Exploring a web development framework as an implementation example and create dynamically
generated web site complete with user accounts, page level security, modular design using css

D. Working in 'Outside Syllabus Area' under a Co-curuicular Activity(Cteativity)

Use the Systems Design Approach to implement websites with the following steps:
. Define purpose ofthe site and subsections
. Identify the audience
. Design and/or collect site content
. Design the website theme and navigational structure
' Design & develop web pages including: css style Rules, Typography, Hyperlinks, Lists, Tables,
Frames, Forms, Images, Behaviours, CSS Layouts
E. Build a site based on the design decisions and progressively incorporate tools and techniques covered

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SYLLABUS
Course 2C: E-comrnerce & Web Desiqxins
I Unit I: Introduction:
Introduction to Internet: Intemet Terminology - History of the Internet -
Advantages& disadvantages of Internet - How internet works
Electronic Commerce: Definition, types, advantages and disadvantages, E-Commerce
transaction on World Wide Web. Electronic Market-Online shopping, Three models of
Electronic Market - E-Business.

II Unit-II: E-payment System:

Models and methods of e-payments (Debit Card, Credit Card, Smart Cards, e-money), Digital
Signatures (Procedure, Working And tegal Position), Payment Gateways, Online Banking
(Meaning, Concepts, Importance), Risks Involved in e-payments.

[I Unit-trI: On-line Business Transactions:

Meaning, Purpose, Advantages and Disadvantages of Transacting Online, E-Commerce

Applications in Various Industries Like (Banking, Insurance, Payment of Bills), Benefits,
Problems and Features, Online Services (Financial, Travel and Career), Online Leaming,
Online Shopping (Amazon, Flipkart, etc.)

IV Unit-IV: Website designing

Introduction to HTML: Basic HTML - HTML documenr srructure - HTML tags -
Basefont tag - title tag - body tag - Horizontal Rule Tag - Text formatting tags -
Character tags, HTML Lists : Ordered List , Unordered List & Definition List - Using
colors - Using Images

y Unit-V: Web Designing:

Hyperlinks: Textual links, Graphical links, rypes of document links, anchor tag HTML Tables - table
creations tags, Nested Tables, Frames: Frame innoduction - frame creation tags - Nested Frames.

Learning Resources (Course 2C: E-commerce & Web Designing)

References:
(1) E-commerce and E-business Himalaya publishers
(2) E-Commerce by Kenneth C Laudon, PEARSON INDIA
(3) Web Design: Introductory with MindTap Jennifer T Campbell, Cengage India
(4) HTML & WEB DESIGN:TIPS& TECHNIQUES JAMSA, KRIS, McGraw Hill
(5) Fundamentals Of Web Development by Randy Connolly, Ricardo Hoar, Pearson
(6) HTML & CSS: COMPLETE REFERENCE POWELL,THOMAS, McGrawHill

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 Online Resources:
http://www.kartrocket. com
htp://www.e-commerceceo.com
http://www.fastspring.com
https://teamtreehouse.com/tracks/web-desiqn

Practical Component: @ 2 hourJweek/batch

1. Creation of simple web page using formatting tags
2. Creation of lists and tables with arrributes
3. Creation olhyperlinks and including images
4. Creation of forms
5. Creation of framesets
6. Cascading style sheets - inline, internal and extemal
RECOMMENDED CO.CURRICULAR ACTIVITIES:
(Co-curricular activities shall not promote copying from textbook or from others work and shall encourage
self/independent and group learning)

MEASURABLE
l. Assignments (in writing and doing forms on the aspects of syllabus content and ouside the
syllabus content. Shall be individual and challenging)
2. Student seminars (on topics of the syllabus and related aspects (individual activity)
3. Quiz (on topics where the content can be compiled by smaller aspects and data (Individuals or
groups as teams)
4. Field studies (individual observations and recordings as per syllabus content and related areas
(lndividual or team activity)
5' Study projects (by very small groups of students on selected local real+ime problems pertaining
to syllabus or related areas. The individual participation and contribution of students shall be
ensured (team activity)
GENERAL
Group Discussion
Visit to Software Technology parks / industries

RECOMMENDED CONTINUOUS ASSESSMENT METHODS:

Some of the following suggested assessmenr methodologies could be adopted;
l. The oral and written examinations (Scheduled and surprise tests),
2. Closed-book and open-book tests,
3. Coding exercises,
4. Practical assignments and laboratory reports,
5. Observation of practical skills,
6. Individual and group project reports,
7. Efllcient delivery using seminar presentations.
8. Viva voce interviews.
9. Computerized adaptive testing, literature surveys and evaluations,
10. Peers and self-assessment, outputs form individual and collaborative work

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30
 PROGRAMME : I-YEAR B.COM (SEMESTER-II)
DOMAIN SUB.IECT: CO ERAPPLI CATIONS
E.COMMERCE & WEB D GNING

MODET. OUESTTON PAPF'R

Time: 3 Hours Max. Marks : 75

SECTION.A

Answer any [!lS of the following Questions: (5 x 5= 25 Marks)

l. Define Internet. Write disadvantages of Intemet
2. Write about e-business
3. Define e-payment system
4. Explain briefly the methods of e-payment system
5. Write the purpose of online business transaction
6. Write about online learning
7. Briefly explain HTML document structure
8. Wnte about Horizontal rule tag
9. Define table. Explain lable crealion rags.
10. Define Hyperlink

SECTION. B

Answer any [tt[ of the fotlowing Questions (5 x l0 =50 Marks)

11. Explain the working of lnternet.
12 What is e-commerce? Write about the three models of e-market
13. Explain about Payment gateways
14. Write about various risks involved in e-payment system
15, Write and explain advantages of online transactions
16. Explain the features of online shopping with an example
17. Write in detail about text formatting tags in HTML
18. Write about lists in HTML
19. Explain different types hyperlinks used in a web page
Z). Explain about frames in HTML

Note: Paper setter must select !![Q Short Questions and fl{e Essay euestions from Each Unit

/ry.,

3l
 PROGRAMME: THREE.YEAR B COM
(General and Computer Applications)
Domain Subiect: Commerce
Semester-wise Syllabus under CBCS
(w.e.f . 2020-21 Admirted Batch)

II-Year B.Com (Gen &CA), Semester - III

Course 3A : ADVANCED ACCOUNTING

LEARNING OUTCOMES:
At the end of the course, the student will able to;
F Understand theconcept of Non-profit organisations and its accounting process
F Comprehend the concept of single-entry system and preparation of statement of affairs
) Familiarize with the legal formalities at the time of dissolution of the firm
! Prepare financial statements for partnership firm on dissolution of the firm.
F Employ critical thinking skills to understand the difference between the dissolution of the firm and
dissolution of partnership

SYLLABUS
UNIT-I:ACCOUNTTNG FoR NoN PROFIT ORGANISATIONS: Non profit Entities- Meaning -
Features of Non-Profit Entities -hovisions as per Sec 8 - Accounting Process- Preparation of Accounting
Records - Receipts and Payments Account- Income and Expenditure Account - Preparation of Balance Sheet
(including problems).

UNIT-II: SINGLE ENTRY SYSTEM: Features -

Differences between Single Entry and Double Entry -
Disadvantages of Single Entry- Ascertainment of Profit and Preparation of Statement of Affairs (including
Problems).

UNIT-III:HIRE PURCHASE SYSTEM : Fearures -Difference between Hire purchase system -

Accounting Treatment in the Books of Hire Purchaser and Hire Vendor (including problems).

IT-IV: HIP AC Meaning Partnership Deed Fixed and Fluctuating

Capitals-Accounting Treatment of Goodwill - Admission and Retirement of a Partner (including problems)

UNIT-V: PAR TNERSHIP ACCO UNTS.II: Dissolution of a Partnership Firm - Application of Garner
v/s Murray Rule in India - Insolvency of one or more Partners (including problems)

REFERENCES:
1. Advanced Accountancy: T S Reddy and A Murthy by Margham publications.
2. Financial Accounting: SN Maheswari& SK Maheswari by Vikas Publications.
3. Principles and Practice of Accounting: R.L. Gupta & V.K. Gupta, Sultan Chand & Sons.
4. Advanced Accountancy: R.L.Gupta&Radhaswamy, Sultan Chand &Sons..
5. Advanced Accountancy (Vol-lI): S.N.Maheshwari&V.L.Maheswari, Vikas publishers.
6. Advanced Accountancy: Dr. G. Yogeshwaran, Julia Allen - pBp publications.
7. Accountancy-Ill: Tulasian, Tata McGraw Hill Co.
8. Accountancy-trI: S.P. Jain & K.L Narang, Kalyani Publishers.
9. Advanced Accounting (IPCC): D. G. Sharma, Tax Mann publications.
10. Advanced Accounting: ProfB Amamadh, Seven Hills International publishers.
11. Advanced Accountancy: M Shrinivas& K Sreelatha Reddy, Himalaya publishers.

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SUGGESTED CO.CURRICULAR ACTIVITIES:
o Quiz Programs
o Problem Solving exercises
. Co-operativelearning
o Seminar
o Visit a single-entry firm, collect data and Creation of Trial Balance of the firm
o Visit Non-profit organization and collect financial statemenrs
o Critical analysis of rate of interest on hire purchase schemes
. Visit a partnership firm and collect partnership deed
. Debate on Gamer v/s Murray rule in India and outside India
. Group Discussions on problems relating to topics covered by syllabus
o Examinations (Scheduled and surprise tests) on all units

c^
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&3
 VIKRAMA SIMHAPURI UNIVERSITY :: NELLORE
Revised UC Syllabus under CBCS
(Implanred liom academic year ZOZ0-21)

II-Year B.Com (Gen &CA), Semester - III

Course 3A : ADVANCED ACCOUNTING

MODEL OUASTION PAPER

Time: 3 Hours Max. Marks: 75

SECTION. A
Answer any ffi
questions. Each question carries 3 Marks. S X 3 = lSM
1. From the following particulars prepare a Receipts and payments A/c :

Rs&
cash in hand paid
600 Rent 400
Subscription received 3300 exp General ZIO
Donation Received 260 Postage 70
Investment purchased 1000 Sundry Exp 30
2, Income and Expenditure A/c
3. Find out t}e profit from the following data :
Capital at the beginning of the year Rs .60000/-
Drawings during the year Rs .7500/-
Capital at the end of the year Rs.675001
Additional capital introduced during the year Rs.3750/-
4, Distinguish between single entry system and double entry system.
5. Cash price of the machinery was Rs. 30,000. Rs. 6,000 was to be paid on signing of the agreement and
the balance was to be paid three annual installments of Rs. 10,000 each. Find the amount of interest for
each Installment.
6. Explain features of hire purchase system.
7. Goodwill in case admission in to partnership as a new partner.
8. A & B sharing profits in partnership 3:2 C admitted by 1/5 share in future profits. Find new profit ratio.
9. Define Dissolution?
10. Gamer Vs Murray?
SECTION - B
Answer any @questions canies equal Marks: - S X 12 = 60M
11. The following is the Receipts and payments Account of Sai Nursing home for
the year ended 3I- 12-2003 :

Receipts RJ. Parmer.ls &$.

To balancs b/d 2,010 By Salari€s 656
To subscriptions 1,'l,l5 By Boarding etc., 3g0
To Fees fom non-members 210 ByRe ana Taxas ZOO
To municipal Grant 1,000 By Cost ofvehicle 2.000
To Donation for Building 1,560 By Expenses ofvehicle g40
To lnterest 38 By Drugs 670
By Balance cid 1.241

The Home owns freehold unaffiS,OOo. A donation of Rs. 100 receiveo foffi
building was wrongly
included in the subscriptions account. A bill for medicines purchased during the year amounting Rs. 129 was
outstanding. Prepare Income and Expenditure Account for the year and Balance Sheet ai at3l-lz-zmi.

9
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 12. From the Following Receipts and Payments accounts prepare final accounts of sports club :
Recei,.ts R. pavments XJ.
To Subscription 15,000 By Land i0,00T-
To Donations 50,000 By Buildings 40,000
To Legacies 10,000 By Fumiture 1O,00O
To Entrance fee 5,000 By Sports materials 5,000
To Life membetship fee 3,000 By Sports expenditure 6,000
To Sports income 17,000 By General expenses l,OO0
To Sundries 5,000 By Magazines 1,500
To Sale of old pape6 500 By Ground expenses 4,000
By Closing balance 28.000
1,05,500 1.05.500
Capita.lize half of donations, legacies, entrance fee and Iife mem bership fee. Subscriptions still outstanding
amounts to Rs. 5,000. Depreciate fixed assets by 57o and sports materials by l07o
13. From the following parriculars a Statement of Profit and l,oss for the ended3l"dec2006
PARTICUI,ARS l-l-2006 Rs. 31- 12-2006 Rs.
Cash 4,000 3,000
Bank 10,000 5,000(overdraft)
Debtors 80,000 75,000
Stock 30,000 28,000
Creditors 42,000 37,000
Machinery 10,000 15,000
Fumiture I,000 l,000
The Proprietor drew at the rate of Rs. 750 per month. He introduced Rs. 3,000 as fresh c apital
14. Calculate t earned b the trader from the foll The trader follows si 5 stem
PARTICULARS 1.1.1990 Rs. 31.12.1990 Rs.
Creditors 1,50,000 1,60,000
Bills payable 40,000 30,000
Plant 1,00,000 I,50,000
Machinery 3,00,000 2,80,000
Stock 1,00,000 l,10,000
Debtors 1,50,000 1,40,000
Cash 10,000 15,000
Provide depreci ation on fixed assets ar 5% and on stock and debtors at l0%
15. On l" January, 2008, the Tirupati Industries bought a machine from Hyderabad Machine Make Co. on the hire
purchase system. The cash price of the machine was Rs. 26,350 and the payment was to be made as below
:
Rs.10,000 on signing of the agreement and the balance in three yearly installments of Rs. 6,000 each, 57a
interest is charged by the vendors.
Record necessary ledger accounts in the books of the Hire Buyer depreciating machinery at l5Zo p.a. on the
Diminishing Balance Method.
16. A mini bus is purchased for Rs. 1,60,000 under hire purchase agreement on 1.1.2008. The amount payable is
Rs. 40'000 on l. I .2008 on entering the agreement and the balance in three annual installments of tL-
SO,OOO
each at the end of each year. Depreciation is charged at l0zo on written down value method.
Show the asset account and hire vendor's account in the books of the purchaser.
17. The balance sheet of A and B as on 31-12-2003 is given below. They share profits and losses in the
ratio of 2:1.
Liabilities Assets
A-Capital 40,000 Buildings 20,000
B-Capital 30,000 Furniture 6,000
General Reserve 24,OOO Stock 12,000
Creditors 16,000 Debtors 60,000
cash 12,000
1,10,000 1,10,000

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They agreed to admit C into the firm on the following terms:
'
1. C will bring 12,000 towards capital and ' 9000 towards goodwill.
2. C will be given % shares in profits
3. Depreciation on furniture is provided @ 570.
4. Stock is to be revalued at' 10,500. Give necessary ledger accounts and Balance sheet of the new firm.
lE. Anand, Bharath and Charith are carrying on a business sharing the profits in the ratio of 3 : 2 : I
respectivel . Their Balance Sheet as on 3l-3-2O04 is as follows:
Liabilities Assets
Creditors 40.000 B ank 15,000
Capital accounts: Debtors 25,000
Anand 60,000 Stock 35,000
Bharath 45,000 Fumiture 15,000
Charith 30,000 Building 85,000
1,75,000 I,75,000
Bharath retired on 0l -04-2004 on the following terms:
1)Buildings be appreciated by' 15,000
2)Provision for bad debts be made at 3% on debtors
3)Goodwill of the firm be valued at ' 30,000 and adjustrnent in this respect be made without raising the goodwill account.
4)' 15,000 be paid immediately and balance due to him be treated as |oan carrying interest at 6% per annum.
Show necessary Ledger accounts and Balance Sheet of the firm after Bharath's retirement.
19. Ravi and teja are partners in a firm sharing profits and losses in the ratio of 4:1. They decided to
dissolve the on 3l .3.2000 on which date their balance sheet stood as under:
LIABILITIES Rs ASSETS Rs
Capitals Plant l,20,000
Ravi 1,60,000 Fumiture 4,000
Teja 60,000 Debtor 90,000
Bank loan 20.000 kss: provision 4,000 86,000
Creditors 80,000 Trade marks 12,000
Stock 60,000
Cash 28,000
Advertisement suspense r0,000
3,20,000 3,20,000
The realization showed the following results: i) Debtors realized 90Vo of the book value. ii) Trade
marks Rs 8,000, iii) Goodwill was sold for Rs 10,000, iv) Plant and stock were taken over by ravi for Rs
1,44,000 and Rs 36,000 respectively, v) An unrecorded asset estimated at Rs 6,000 was sold for Rs 2,000,
vi) Discounts amounting to Rs 800 were allowed by creditors while paying their claims, vii) Expenses of
realization to Rs 4,000. Prepare realization A\C, cash A\C, and capitals A\C.

20. Ram,gopal, and varma are partners in a firm. they share profits and losses equally. Their balance
sheet on 3l-12-2019 is ven as under:
LIABILITIES Rs ASSETS Rs
Capitals Machinery 40,000
Ranr 16,000 Fumiture 16,000
Gopal 12,000 Debtors 40,000
Reserve fund 18,000 Cash at bank 8,000
Creditors 64,000 Varma 's capital 6,000
I,10,000 1,10,000
The partnership is dissolved due to insolvency of varma who is unable to contribute anything in the
payment of his debts to the firm. Machinery realized Rs 30,000 and fumiture Rs 6,400. Only Rs 24,000 was
recovered from debtors. Creditors were paid at a discount of 5Vo- kepare necessary accounts in the books of
the firm when the capitals are fluctuating. Apply gamer vs murray rule.

Instruction to Paper Setter:

Two queslions must be given from each unit in Section-A and Section-B

/"w 36
 PRO(;R{MME: THREE-YEAR B COM
(General and Computer Applications)

Domain Subiect: Commerce

Semester-wise Syllabus under CBCS
(w.e.f . 2O20-21 Admitted Batch)

II-Year B.Com (Gen & CA), SEMESTER - III

Course 38 : BUSINESS STATISTICS

LEARNING OUTCOMES:
At the end of the coursg the student will able to;
> Understand the importance of Statistics in real life
) Formulate complete, concise, and correct mathematical proofs.
) Frame problems using multiple mathematical and statistical tools, measuring relationships by using
standard techniques.
) Build and assess data-based models.
) Leam and apply the statistical tools in day life.
! Create quantitative models to solve real world problems in appropriate contexts.

SYLLABUS:
UNIT l: INTRODUCTION TO STATISTICS: Definition - Importance, Characteristics and Limitations
of Statistics -Classification and Tabulation - Frequency Distribution Table -Simple Bar and Pie Diagrams
and Graphic Presentation of Data (including problems)

LINIT 2: MEASURES OF CENTRAL TENDENCY: Types of Averages - Qualities of Good Average -

Mean, Median, Mode, and Median based Averages-Geometric Mean - Harmonic Mean (including
problems)

UNIT 3: MEASURES OF DISPERSION: M eaning and Properties of Dispersion - Absolute and Relative
Measures - Types of Dispersion-Range - Quartile Deviation -Mean Deviation - Standard Deviation -
Coefficient of Variation. (including problems)

UNIT 4: SKEWNESS AND KURTOSIS: Measures of Skewness: Absolute and Relative M easures-Co-
efficient of Skewness: Karl Pearson's, Bowley's (including problems)

UNIT 5: MEASURES OF RELATION: Meanin g and use of Correlation -Types of Correlation -

Karlpearson's Correlation Coefficient - Probable Error-Spearman 's Rank-Correlation (including problems)

SUGGESTED READINGS:
l. Business Statistics, Reddy C.R., Deep Publications.
2. Statistical Methods: Gupta S.P.Sultan Chand & Sons.
3. Statistics-Problems and Solutions: Kapoor V.K, Sultan Chand &Sons.
4. Fundamentals of Statistics: Elhance. D.N
5. Business Statistics, Dr.P.R.Vittal, Margham Publications
6. Business Statistics, LS Agarwal, Kalyani Publications.
7. Statistics: Dr V Murali Krishna, Seven Hills International Publishers.
8. Fundamentals of Statistics: Gupta S.C. Sultan Chand &Sons.
9. Staistics-Theory, Methods and Applications: Sancheti, D.C. & Kapoor V.K.
10. Business Statistics: J.K. Sharma, Vikas Publishers.
1 l. Business Statistics: Bharat Jhunjhunwala, S Chand Publishers.

12. Business Statistics: S.L.Aggarval, S.L.Bhardwaj and K.Raghuveer, Kalyani Publishers

,ff' Z1
SUGGESTED CO.CURRICULAR ACTIVITIES
a Student Seminars,Quiz
t Problem Solving Exercises
a Observe Live Population Clocks - India and world
r Collection of statistical data of village/town, Distdct, State, Nation
o Participate in Crop Cutting Experiments at villages
o Percentiles in CET exams
a Practice Statistical Functions in MS Excel
o Draw diagrams and Graphs in MS Excel
o Use statistical tools in real life like class/college results, local production etc
a Prepare questionnaire and schedule
a Application of averages in everyday life
o Examinations (Scheduled and surprise tests)
0 Any similar activities with imaginative thinking beyond the prescribed syllabus

4
vo

3t
 VIKRAMA SIMHAPURI UNIVERSITY :: NELLORE
Revised UG Syllabus under CBCS
(Implanted fiom academic year 2020-21)

II-Year B.Com (Gen & CA), SEMESTER - III

Course 38 : B USINESS STATISTICS

NIoDEI, OI],\STIo\ P.\ PI]It

Time: 3 Hours Max. Marks: 75

SECTION. A
Answer any ffiquestions, Each question carries 3 Marks. 5X3=tSM
l. Define Statistics and write about limitations.

2. The following are the marks obtained by 30 students in examination :

36 22 40 60 75 50 42 70 62 60 50
46 60 70 72 54 40 80 26 32 40 54
62 78 70 62 36 86 34 40
Construct a frequency distribution by taking an appropriate width of the class interval

3. From the following data compute Arithmetic Mean.

Wages (in Rs.) : 100,250, 300,420,500, 550,600, 810.

4. Find the mode from the following data

Marks : 10,20,30, 10,40, 10,50, 10.

Calculate Range its co-efficient to the data :

Class: 20-30 30-40 40-50 50-60 60-70

f:12'1520 '!0 15

6. Compute quartile Deviation from the following data

Wages (in Rs.) : 128, '130, 400,320,520,330, 250, ,l20.

7 For a moderately skewed distribution arithmetic mean is 160 mode 157 and standard deviation 50
find coefficient of skewness.

8 Calculate Bowley's coefficient of skewness for Q1=14, Q:=25 and median = l8

9 Find conelation coefficient to the following data

Zx2 =s398, ZyZ =222q, Zxy=2704

10. Calculate Rank correlation coefficient to the following data

(3,5), (2,4), (4,1), 11,2],,('7,7l,, (6,3), (5,6).

^Y,
31
 SECTION. B
Answer any fllpquestions. Each Question carries equal Marks: - S X t2 = 60M

ll. Explain different methods of collecring data.

12. Represent the following data by Q Pie Diagram :

Items : Food Rent Cloths Education Fuel Misc

Family-A: 3300 1080 300 7ZO 480 420
Family-B : 4000 1080 400 900 900 820

13. Find Mean for the following data

Class : 140.149 '150-159 ,160-'169
170-179 '180-189 ,l90.199
200.209
f:10 12 15 14 13 11 15

14. Find mode from the following data

x:510 1520 25 30 35 40 45
f:1349 11 12 3 2 2

15. Compute co-efficient of quartile deviation for the following data

Marks : 0-10 10.20 20-30 3040 40.50 50-60 60-70
f:4810t6i1 73
16. The following are the runs scored by two batsmen A and B in l0 Innings. Find out who is better
run getter and who is more consistent player.
A-Runs : 90 l'10 5 10 125 i5 35 ,t6 194 10
B-Runs : 65 68 52 4t 63 25 2i 60 55 60

17. Calculate Karl Pearson's co-efficient of skewness from the following data :
Age in Years : 20-30
'10-20 3040 40.50 50-60
No. of Persons : 18 20 30 22 10

18. Calculate Bowley's co-efficient of Skewness for the following distribution.

No. of Children
perFamily : 0 'l 2 3 4 S 6
No. of Families : 7 10 16 2i iB 1,1 8

19. Calculate correlation co-efficient and comment of the nature.

x : 1200 ,t000 800 600 400 200
y:202530354045
20 The following are the marks obtained by a srudent in rwo subjects :
(30,40, (7s,e5), (86,76), (7s,80), (70,e5), (30,50), (75,e5), (2s,62), (70,e5)
Calculate Correlation co-fficient by using Ranks.

Instruction to PaDer Setter

Two questions must be given from each unit in Section-A and Section-B

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ho
 PROGRAMME: THREE-YEAR B.COM (General)
Domain Subiect: Commerc-e
Semester-wise Syllabus under CBCS(w.e .f . 2020-21 Admitted Batch)
II-Year B.Com (General), Semester - III

Course 3C: MARKETING

Learning Outcomes:
At the end ofthe course, the student will able to;
) Develop an idea about marketing and marketing environment.
) Understand the consumer behavior and market segmentation process.
) Comprehend the product life cycle and product line decisions.
F Know the process ofpackaging and labeling to attract the customers.
F Formulate new marketing strategies for a specific new product.
F Develop new product line and sales promotion techniques for a given product.
F Design and develop new advertisements to given products.

SYLLABUS:

Unit-I: Introduction: Concepts of Marketing: Need, Wants and Demand - Marketing Concepts -
Marketing Mix - 4 P's of Marketing - Marketing Environment.

Unit-II: Consumer Behaviour and Market Segmentation: Buying Decision Process - Stages -
Buying Behaviour - Market Segmentation -Bases of Segmentation - Selecting Segnents - Advantages
of Segmentation.

Unit-III: Product Management: Product Classif,rcation - Levels ofProduct - Product Life Cycle
- New Products, ProductMix and Product Line Decisions - Design, Branding, Packaging and Labelling.

Unit-IV: Pricing Decision: Factors Influencing Price - Determination of Price - Pricing

Strategies: Skimming and Penetration Pricing.

Unit-V: Promotion and Distribution: Promotion Mix - Advertising - Sales promotion -

Publicity- Public Relations - Personal Selling and Direct Marketing - Distribution Channels
- Online Marketing

References:
I Philip Kotler, Marketing Management, Prentice Hall of India.
) Philip Kotler & Gary Armstrong, Principles of Marketing, Pearson Prentice Hall.
3 Stanton J. William & Charles Futrel, Fundamentals of Marketing, Mc GrawHill.
4 V.S. Ramaswamy S. Nama Kumari, Marketing Management Planning, McMillan.
5 The Consumer Protection Act 1986 and Consumer Protection Act2019.
6 Dhruv Grewal and Michael Levy, Marketing, McGraw Hill Education.
7 Dr L Natarajan, Financial Markets, Margham Publications.
8 Dr M Venkataramanaiah, Marketing, Seven Hill lntemational Publishers.
9 C N Sonanki, Marketing, Kalyani Publications.

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Sussested Co-CurricularActivities:
Quiz programs
Seminars
Practice of Terminology of Marketing
Guest lectures on various topics by marketing agents,
Observing consumer behaviour on field trips to local markets
Visit a manufacturing industry/firm for product manufacturing process
Showing Graphs on Pricing decisions
Analyse the advertisements
Product demonstration by the student
Conducting the survey on middle man in marketing process
Making a advertisement
Examinations (Scheduled and surprise tests)

h:-
 VIKRAMA SIMHAPURI UNIVERSITY :: NELLORE
Revised UG Syltabus under CBCS
(Implanted from academic year 2020-21)

II-Year B.Com (General), Semester III

Coursc 3C: MARKETING

}IODEL OUASTION PAPER

Time: 3 Hours Max. Marks: 75

SECTION. A
Answer any FIW questions. Each question carries 3 Marks. 5X3=15M
l.
,
3.
4.

6.
1
8.
9.
l0
SECTION. B
Answ* any !,!!p questions carries eqaal Marks: - 5X12=60M
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.

l$truction to Paper Setter:

Two questions must be given from each unit in Section-A and Section-B

.s
hs
 PROGRAMME: THREE-YEAR DEGREE
B Com (Computer Applications)

Domain Subiect: Commerce

Semester-wise Syllabus under CBCS(w.e .f . 2ozo-zt Admiued Batch)

II-Year B.Com (CA), Semester - III

Discipline: COMPUTER APPLICATIONS
Course 3C : PROG RANIMINGWITHC&C++
(Five units with each unit having l2 hours of class work)

Model Outcomes:
At the end of the course, the students is expected to DEMONSTRATE the following cognitive abilities
(thinking skill) and psychomotor skills.

A. Remembers and states ina systematic way (Knowledge)

1. Develop programming skills
2. Declaration of variables and constants use of operators and expressions
3. learn the syntax and semantics of programming language
4. Be familiar with programming environment of C and C++
5. Ability to work with textual information (characters and strings) & anays
B. Explains (Understanding)

6. Understanding a functional hierarchical code organization

7. Understanding a concept of object thinking within the framework of functional model
8. Write program on a computer, edit, compile, debug, correct, recompile and run it
C. Citically examines, using data anl figures (Analysis and Evaluation)

9. Choose the right data representation formats based on the requirements of the problem
10. Analyze how C++ improves C with object-oriented features
I l. Evaluate comparisons and limitarions of the various programming constructs and choose
correctone for the task in hand.

D. Working in 'Outside Syllabus Area' under a Co-curricular Acriviry(Creativity)

Planning of structure and content, writing, updating and modifying computer programs for user
solutions
E. Exploring C programming and Design C++ classes for code reuse (hactical skills*,t{.)

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 SYLLABUS
Course 3C: Programming with C & C++

Unit-I Introduction:
Introduction - Structure of C program - C character set, Tokens: Constants, Variables,
Keyvords, Identifiers - C data types - C operato$ (arithmetic, relational, logical, increment
and decrement) - Standard VO in C (scanf, printf) - Conditional Control statements (if and
Switch) Statements.
Unit-fl Loops And Arrays:
Repetitive statements : While, Do While and For Loops - Use of Break and Continue
Statements -Arrays: Introduction - Types of arrays, one dimensional arrays - Declaration of
one dimensional arrays-Accessing array elements-Storing values in an array -Two
Dimensional Arrays Declaration of two dimensional arrays - Accessing array elements-
Storing values in 2-D anays.
Unit- I11 Strings and Functions:
Strings: Definition, Declaration and Initialization of String Variables - String Handling
Functions - Functions: Defining Functions - Function Call - passing parameters: Call
By Value, Call By Reference.
Unit- IV Classes and Objects
Introduction to OOP and its basic features - C++ progtam structure - Classes and objects -
Friend Functions- Static Functions -Constructor - Types of constructors - Destructors -
Operators
Unit-V Inheritance:
lnheritance - Types of lnheritance -Types of derivation- Public - Private - Protected
Hierarchical Inheritance - Multilevel Inheritance - Multiple Inheritance - Hybrid Inheritance

Learning Resources (Course 3C: : Programming with C & C++)

References:
(1) E. Balagurusamy "Object oriented programming with C<-r
(2) R.Ravichandran "hogramming with C++"
(3) Mastering C by K R Venugopal and Sudeep R Prasad, McGraw Hill
(4) Expert C Programming: Deep Secrets Kindle Edition Peter van der Linden
(5) t et Us C YashavantKanetkar
(6) The C++ Programming Languag e Biame StroustruD
(7) C++ Primer Stanley B. Lippman, Jos6e Lajoie, Barbara E. Moo
Online Resources:
index.html
httos://www.learn-c.orgy'
httos://www.orogramiz.com/c-orogrammi ng
https://www. w3schools. in/c-tutorial/
httos://www.corosrammins. corn/tutoriaVc-tutorial.html
httDs://www. tutorialsooint. com./c plusplus/index.html
https://www.programiz.com/cpp-programminghttp://www.cplusplus.com/doc/tutoriaV
https://www.leam-cpo.ore/
https ://www j avatpoint.com/cpp+utorial

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 Practical Component: @ 2 hours/week/batch
l. Write C programs for
a. Fibonacci Series
b. Prime number
c. Palindrome number
d. Armstong number.
2. 'C' program for multiplication of two matrices
3. 'C' program to implement string functions
4. 'C' program to swap numbers
5. 'C'program to calculate factorial using recursion
C*' program to perform addition of two complex numbers using constructor
I7. Write a program to find the largest of two given numbers in two d-ifferent classes using
friend
function
8. Program to add two matrices using dynamic contructor
9. Implement a class string containing the following functions:
a. Overload + oprator to carry out the concatenation of stnngs.
.-
b. Overload == operator to carry out the comparison of strings.
10. Program to implement inheritance.

RECOMMENDED CO.CURRICULAR ACTIYITIES:

(Co-curricular activities shall not promote copying from textbook or from others
work and shall encourage
self/independent and group leaming)

MEASURABLE
l. Assignments (in writing and doing forms on the aspects of syllabus content and outside the
syllabus content. Shall be individual and challenging)
2. Student seminars (on topics of the syllabus and related aspects (individual activity)
3. Quiz (on topics where the content can be compiled by imaller aspects and data'llndividuals or
groups as teams)
4. Field studies (individual observations and recordings as per syllabus content and related areas
(Individual or team activiry)
5. Study projects (by very small groups of students on selected local real-time problems pertaining
to syllabus or related areas. The individual participarion and contribution of students shall be
ensured (team activity))

General
Group Discussion
Visit to Software Technology parks / industries

RECOMMENDED CONTINUOUS ASSESSMENT METHODS:

Some of the following suggested assessment merhodologies could be adopted:

1. The oral and written examinations (Scheduled and surprise tests),
2. Closed-book and open-book tests,
3. Coding exercises,
4. Practical assignments and laboratory reports,
5. Observation of practical skills,
6. Individual and group project reports,
7. Efficient delivery using seminar presentations,
8. Viva voce interviews.
9. Computerized adaptive testing, literature surveys and evaluations,
10. Peers and self-assessment, outpurs form individual and collaborative work

/$ vo9
ht
 PROGRAMME : II-YEAR BCOM (SEMESTER.IID
DoMeIx suuncr : COMPUTER APPLICATIONS

PROGRAMNIING WITH C & C++

MODEL OUESTION PAPER
Time: 3 Hours Max. Marks : 75

SFCTION-A

Answer any [t[ of the following Questions: (5 X 5= 25 Marks)

l, Write about constants used in C language
2, Explain briefly about switch statement
3. Write about break and continue statements
4. Expiain two dimensional anay declaration
5. Write about call by value method
6. Define Parameter.
7. Briefly explain classes and objects
8. Write about friend function in C++
9. Define Inheritance. Exptain hybrid inheritance
10. Explain about benefits ofinheritance

SECTION - B

Answer any [[! of the following Questions (5 X l0 = 50 Marks)

11. Explain the structure of C program with an example.
11 What is an operator? Write about various operators used in C
13. Explarn about repetitive statements with an example
14. Define an Array. Write about declaration of arrays in C
15. Illustrate string handling functions used in C language
16. What is a function? Write about defining a function
17. Write in detail about features of Object Oriented Programming
l& Explain different types of constructors in C++
19. Explain about various types of inheritance.
20. Write C++ program to implement multiple inheritance

Note: Paper Setter must select !![Q Short Questions and f]{lQ Essay Questions from Each Unit

x}or

q-]
 PROGRAMME: -YEAR B COM
(General and Computer Applications)

Domain Subiect: Commerce

Semester-wise Syllabus under CBCS(w.e.f. 2020-21 Admitted Barch)

II-Year B.Com (Gen & CAF Semester - IV

Course 4A : CORPORATE ACCOUNTING

Learninp Outcomes:
At the end of the course, the student will able to;
F Understand the Accounting treatment of Share Capital and aware of process of book building.
! Demonstratetheprocedure for issue of bonus shares and buyback of shares.
) Comprehend the important provisions of Companies Act, 2013 and prepare final accounts of a
company with Adjustments.
) Panicipate in the preparation of consolidated accounts for a corporate group.
) Understand analysis of complex issues, formulation ofwell-reasoned arguments and reachingbetter
conclusions.
) Communicate accounting policy choiceswith reference to relevant laws and accounting standards.

SYLLABUS:

U ni t-I:
Accounting for Share Capital: Kinds of Shares - Types of Preference Shares - Issue of Shares at Par,
Discount and Premium - Forfeiture and Reissue of Shares (including problems).

Unit- II:
Issue and Redemption of Debentures and Issue of Bonus Shares: Accounting Treatment for
Debentures Issued and Repayable at Par, Discount and Premium -Issue of Bonus Shares - Buyback of
Shares - (including problems).

t-II I:
U ni
Valuation of Goodwill: Need and Methods - Average Profit Method, Super hofits Method -
Capitalization Method and Annuity Method (Including problems).

Unit-IV:
Valuation Shares: Need for Valuation - Methods of Valuation - Net Assets Method, Yield Basis
Method, Fair Value Method (including problems).

UNIT - V:
Company Final Accounts: Provisions of the Companies Act, 2013 - Preparation of Final Accounts -
Adjustments Relating to Preparation of Final Accounts - Profit and Loss Account and Balance Sheet -
(including problems with simple adjustments).

r' n
aa
\,^\

ks
Reference Books:

l. Corporate Accounting - T.S Reddy and Murthy, MarghamPublications, Chennai.

2. Advanced Accounts: MC Shukla,TS Grewal and S C Gupta, S Chand Publications
3. Corporate Accounting - Haneef & Mukherji, Tata McGraw Hill Publications.
4. Corporate Accounting - RL Gupta & Radha Swami,Sultan Chand & sons
5. Corporate Accounting - P.C. Tulsian, S.Chand Publishers
6. Advanced Accountancy: Jain and Narang,,Kalyani Publishers
7. Advanced Accountancy: R.L. Gupta and M.Radhaswamy, S Chand.
8. Advanced Accountancy :Chakraborthy, Vikas Publishers
9. Corporate Accounting: S.N. Maheswari, S.K. Maheswan, Vikas Publishing House.
10. Advanced Accounts: M.C. Shukla, T.S. Grewal, S.C. Gupta, S. Chand & Company
I l. Corporate Accounting: Umamaheswara Rao, Kalyani Publishers
12. Corporate Accounting: Dr ChandaSrinivas, SevenHills International Publishers,
13. Advanced Accountancy: Arulanandam& Raman, Himalaya Publishing House.

Sugsested Co-Curricular Activities:

. Assignments
o Problem Solving Exercises
. Collect and fill the share application form of a limited Company
. Collect Prospectus of a company and identify its salient features
o Collect annual report of a Company and List out its assets and Liabi_lities.
'o Collect the annual reports of company and calculate the value of goodwill under different methods
Power point presentations on types of shares and share capital
. Group Discussions on problems relating to topics covered by syllabus

/q" C)

h1
 VIKRAMA SIMHAPURI UNIVERSITY :: NELLORE
Revised UG Syllabus under CBCS
(Implanted from ac adem:c year 202O-21)

PROGRAMME : II-YEAR B.COM (SEMESTER-IV)

DOMAIN S : CORPORATE ACCOUNTING

NIODET, OI] ON PAPER

Time: 3 Hours Max. Marks: 75

SECTION. A

Answer any ffiquestions. Each question carrics 3 Marks. S X 3 = ISM

1. Shares issued at premium.
2, X and Company Ltd., offers to public Rs.5,000 equity shares Rs.l0 each payable Rs.2 on
application Rs.6 on allotment. Rs.2 on first and final call. passjoumal entries in this
books of X company Ltd.
3. Sources ofBonus shares issue ?
4, Pass Journal Entries in the books of the company of the following conditions
a) A Debenture of Rs.10 issued at par and repayable at par.
b) A Debenture of Rs.10 issued at 10% discount and repayable at par.
c) A Debenture of Rs.10 issued at 10% premium and repayable at par.
5. Need for valuation of Goodwill.
6. Calculate the value ofthe Goodwill of5 ears av tsof3 purchases.
Year I 2 3 4 5
Profit 4,500 7,500 1,500 2,500 5,000
7, Yield method.
8. The value of share in net assets method Rs.l45 and the value of the share in yield method
is Rs.l80. find out the value of the shares in dual method.
9. Profit and Loss A/c?
10. Explain transfer to reserve under the companies act2Ol3.
SECTI ON. B
Answer any !!@ questions carries equal Marks: - S X 12 = 60M
ll. Lavanya Co. Ltd. Offered Rs.5,000 equity shares of Rs.25 each to the public at premium of l07o
against its registered capital of Rs.8,000 shares of Rs.25 each the company received applications for
Rs.4,500 shares only. The amounts payable on shares were as follows :
On application Rs.5 per share
On allotment Rs.7.50 per share (plus premium)
On first and final call - Balance Amount
All money due was duly received expecting on Rs.100 shares on first and final call from Gopichand
a share holder. The company decided to forfeiture the shares. Subsequently the share were the issued
at Rs.20 each you are require to pass necessary Joumal entry and show all relevant items in the
Balance Sheet of the company.

\,

,^"a"'
5D
12. A Ltd company issued a prospectus inviting applications for Rs.4,000 shares of Rs.20 each at
premium of Rs.4 per share payable as follows :
On application Rs.4, on allotment Rs.l0 (including premium) on first call Rs.6 and on second
call Rs.4.
Applications were received for Rs.6,000 shares and allotrnents made pro-rata to the
applicants for Rs.4,800 shares, the remaining applications being rejected. Money over paid on
applications was employed on account of sums due on allotment.
X to whom 80 shares were allotted failed to pay the allotment money and on his failure to pay
the first call, he shares were forfeited. Y the holder of 120 shares fail to pay the two calls and his
shares were forfeited after the second call had been made.
Of the shares forfeited 160 shares were sold to Z certified as fully paid for Rs. l8 for share the
whole of X's shares being included. Show Joumal and Cash Book Entries.
13. On I'rJanuary 2010, A Ltd. Issues Rs.2000,87o debentures of Rs.l00 each repayable at the end of4
years at premium of 5Vo it has been decided to institute a sinking fund for the purpose, the
investment being expected lo earn 4Va net. Sinking fund tables show that O.23549O amounts to I @
4Vo in 4 years.Investments are made in multiples of Rs.100 only.
On 3l'r December 2013 the balance at bank was Rs.59,000 and the investments realize
Rs. I,56,800 the debenture were paid off. Show important ledger account for 4 years.
14. The extracts are given from the draft balance sheet of Bharath Gears Ltd. as on 3l't March 2016.
Authorisedcapital Rs.2,00,000
20,000 equity share of Rs. 10 each
Issued and subscribed capital
7,000 equity shares of Rs.l0 each fully paid up - Rs.70,000
Reserve fund - Rs.36,000
Surplus account - Rs.29,000
The Board of Directors pass a resolution to capitalize a part of existing reserves and surplus
by issuing Bonus shares. I Bonus share is being issued for every four equity shares held at present
for this purpose. Rs.10,000 are to be provided out of reserve fund and the balance out of the surplus
account.
Setout the joumal entries to give affective to the resolution and show how they would affect
the balance sheet of the company.

15. From the following particulars calculate the value of the Goodwill of Ravichandra.
Goodwill is to be valued on the basis of 3 years purchase of super profits of the business calculated
on the average profits of last 3 years.
a) Sundry assets Rs.45,00,000, Cunent liabilities Rs.l,80,000
b) Average capital employed in the business Rs.35,00,000
c) Rate of lnterest expected from Capital 10Vo
d) Net trading profits from last 3 years - Rs.6,50,000, Rs.5,60,000, Rs.7,40,000
d) Fair remuneration to the services of panners Rs.80,000

,tr'
5l
16. From The following the information calculate the value of goodwiil on the basis of 5 years parches
of super profits.
(a) Average capilal employed Rs.6,00,000/-
(b) Net trading profit. Rs. 65,0001, Rs. 80,0001, Rs. 70,000/-, Rs. 95.800/-
(c) Normal rate of returns '12%.
(d) Fair remuneration lo partners Rs. 12,0001 p.a.

17, From the following information calculate the value of equity share.
a) 2000, l2Vo preference shares of Rs. 100 each of Rs.2,00,000
b) 5000 equity share of Rs.l00 each, Rs.80 per shares paid Rs.4,00,000
c) expected profits for year before tax Rs.3,00,000
d) Rate of tax 307o
e) transfer to general reserve every year 20?o of profit.
f) normal rate of earnings l57o
18. Liabilities and Assets of Ramesh Ltd., as on 3l-3-2017 were as under:
Liabilities Rs, Assets Rs.
2000 equity shares of Rs.l0O each 2,00,000 Land & Buildings 1,25,000
General Reserve 50,000 Machinery 75,000
Surplus a./c 25.000 Investment at cost 45,000
(Market value Rs.37,500)
Creditors 45,000 Debtors 50,000
Provision for taxation 20,000 Stock 37,500
Provident fund 17,500 Cash at Bank 25,000
3,57,500 3,57,500
Additional I nformation :
a) Land & Buildings and machinery are valued at Rs.1,37,500 and Rs.55,000
b) Of the total debtors Rs.500 are baddebts.
c) Goodwill is to be taken at Rs.25,000
d) The normal rate of dividend declared by such type of companies is l57o on paid up capital.
e) The average rate of dividend declared and paid by this companies is l87o on its paid up capital
Calculate fair the value of equity shares of the company.

19. Ganesh com an trail balance as on 3I -3-201 8 as follows :

Particulars Debit Credit

Share capital 12,00,000
Reserve fund 2,00,000
Debtors & Creditors 2,50,000 40,000
Fixed assets 7,00,000
Purchase and sales 9,50,000 16,50,000
Wages 6,25,000
Establishment expenses I,50,000
Stock (1-4-2017) 4,50,000
Government securities 6,00,000
Dividend equalization fund 2,50,000
Income tax paid 2,00,000
Income provision (l -4-2017) 4,00,000
Interim dividend l,00,000
Interest 50,000
Staff provident fund 50,000
Profit & Loss a/c 4,00,000
Goodwill 2,15,000
42,40,000 42,40,000

EL
 Additio nal I nformatio n :
L Stock on 31-3-20'18 Rs.8,00,000
2. Provide depreciation on fixed assets Rs.30,000
3. Provide lncome tax Rs.1,00,000

20. Follow on the Balances of Nl/s Modem dress Bhandar Ltd. on 31-3-2016.
Particulars Debit Particulars Credit
Premises 30,72,000 Share capital 40,00,000
Plant 33,00,000 l27o debentures 30,00,000
Stock 7,50,000 Surplus a,/c 2,62,500
Debtors 8,70,000 Bills payable 3,70,000
Goodwill 2,50,000 Creditors 4,00,000
Bank 4,5 1,600 Sales 4l ,50,000
Calls in Arrears 75.000 General reserve 2,50,000
Interim dividend paid 3.92,500 Bad at provision on l-4-2015 35,000
Purchases 18,50,000
Wages 9,79,800
General expenses 73,350
Salaries 2,02,250
Baddebts 2l,000
Debenture Interest paid 1,80,000
1,24,67,500 1.2.1.67,500
Additio n al I nfo rmatio n :
a. Stock on 31-$2016 was Rs.9,50,000.
b. Provide depreciation on plant '15%.
c. Provide lncome tax @ 500/0.
d. Write off Rs.5,000 from preliminary expenses
e. lnterest on debentures is due for 6 months.
f. Create 5% provision for doubtful debts.
Prepare Final accounts of the company.

Instruction to Paper Setter:

Two questions must be given from each unit in Section-A and Section-B

4-
53
 PROGRA,MME: T YEAR B COM
(General and Computer Applications)

Domain Subject: Commerce

Semester-wise Syllabus under CBCS
(w.e.f . 202O-21 Admitted Batch)

II-Year B.Com (Gen & CAF Semester - IV

Course 48 : COST AND MANAGEMENT ACCO UNTING

Learnins Outcomes:
At the end of the course, the student will able to;
) Understand various costing methods and management techniques.
) Apply Cost and Management accounting methods for both manufacturing and service industry.
) Prepare cost sheet, quotations, and tenders to organization for different works.
! Analyze cost-volume-profit techniques to determine optimal managerial decisions.
) Compare and contrast the financial statements of firms and interpret the results.
) Prepare analysis of various special decisions, using relevant management techniques.

SYLLABUS:
UNIT.I: INTRODUCTION:
Cost Accounting: Definition - Features - Objectives - Functions - Scope - Advantages and Limitations -
Management Accounting: Features - Objectives - Functions - Elements of Cost - Preparation of Cost Sheet
(including problems)

UNIT.II: MATERIAL AND LABOUR COST:

Techniques of Inventory Control Valuation of Material Issues: FIFO - LIFO Methods
-
Labour: Direct and Indirect Labour Cost - Methods of Payment of Wages- Incentive Schemes -Time Rate
Method, Piece Rate Method, Halsey, Rowan Methods only (including problems)

UNIT.III: JOB COSTING AND BATCH COSTING:

Definition and Features of Job Costing - Economic Batch Quantity (EBQ) - Preparation of Job Cost Sheet -
Problems on Job Cost Sheet and Batch Costing(including problems)

UNIT-IV: FINANCIAL STATEMENT ANALYSIS AND INTERPRETATION:

Financial Statements - Features, Limitations. Need, Meaning, Objectives, and Process of Financial
Statement Analysis- Comparative Analysis - Common Size Analysis and Trend Analysis (including
problems)

UNII:V: MARGINAL COSTING:

Meaning and Features of Marginal Costing - Contribution -ftofit Volume Ratio- Break Even Point -
Margin of Safety - Estimation of hofit and Estimation of Sales(including problems)

zf-
5\
REFERENCES:
1. SJ. Jr" -d K.L. Narang - Advanced Cost Accounting, Kalyani Publishers'
Z. frLfq. Arora - A test booi of Cost Accounting, Vikas Publishing House Pvt Ltd'
3. S.P. Iyengar - Cost Accounting, Sultan Chand & Sons' -
+. Nig"- &lharma - Cost Accounting Principles and Applications' S Chand& Sons'
5. S.i. Maheswari- Principles of Management Accounting, Sultan Chand & Sons'
6. I.M.Pandey - Management Accounting, Vikas Publishing House Pvt Ltd'
7. Sharma & Shashi Gupta - Management Accounting, Kalyani Publishers'
A. Uu.tt y & Guruswamy - Management Accounting, Tata McGraw Hill' New Delhi'
e. S.f. Cipo - Management Accounting, S Chand Publishing' New Delhi'
Publishers'
10. Umamaireswara Ra-o and Ranganath, Cost Accounting, Kalyani
Publishers'
I i. Dr V Murali Krishna - Cost Accounting, Seven Hills Intemational

SU ESTED CO-CURRI CUIAR ACTIVI TIES:

a Debate on methods of payments of wages
o Seminars
o Problem Soiving Exercises
a Seminar on need and importance of financial statement analysis
o Graphs showing the breakeven point analysis
o Identification of elements of cost in services sector by visiting any service firm
a Cost estimation for the making of a proposed product
by them
o Listing of industries located in your area and methods of costing adopted
years prepare a common Size
a collection of financial statements of any two organization for two and
Statements
o Collection of cost sheet and pro-forma of quotation
o Examinations (Scheduled and surprise tests)

^x,

Sf
 VIKRAMA SIMHAPURJ UNIVERSITY :: NELLORE
Revised UC Syllabus under CBCS
(Implanted fiom academic year 2020-21)

PROGRAMME : II-YEAR B.COM (SEMESTER-IV)

DOMAIN SUBJECTS : COST & MANAGEMENT ACCOUNTING

MODEL OUASTION PAPER

Time: 3 Hours Max. Marks: 75

SECTION.A
Answer any @ questions carries equal marks : 5 X 3 = 15 M
l. Objectives of Cost Accounting
2. From the following calculate the value ofraw material consumed :
Raw materials purchases Rs.88,000; Opening stock of raw materials Rs.1,00,000 ;Closing stock of
raw materials Rs. 1,23,500.
3. Prepare stores ledger account under FIFO method showing the receipts and issue of the material from
the following particular
2-l-2O15 purchase 4OO0units at rs.4 per unit
7-l-2015 purchase 500units at rs.5 per unit
t3- l-2015 issued 2000units
4. Find out earnings of a worker under Halsey PIan.
Standard hours 9
Actual hours worked 6
Hourly rate 0.75 paise
Bonus 507o of the time saved.
5. Definition of Job Costing.
6. Calculate Economic Batch Quantity :
Total Number of Units to be produced in a year : 10,000
Unit set-up cost per batch : Rs.200
Carrying cost per unit of production : Rs.0.l0 per unit.
7. What is Common size Analysis ?
8. From the following particulars extracted from the profit & loss account of x-limited you are required to
calculate.
a. Trend ratio's of different items
Year Sales Wages Bad debts Profit after tax
20t6 350000 50000 14000 16000
2011 415000 60000 26000 24500
9 Find out P.V Ratio ?
Selling price per unit Rs.l0 ; Variable cost per unit Rs.3.
10. Determine the variable cost from the following
Profit Rs. 1,40,000 ;
Fixed costs Rs. 1,60,000 ;
Sales Rs.16,00,000.
b

s6
 SECTION.B
Answer any ryp questions carries equal marks : 5 X 12 = 60 M
1 1. The following data has been extracted from the books of sunshine industries ltd. For the year

2015.
0pening stock of raw materials 25,000 Salary:-
Purchase of raw materials 85,000 0ffice 2,500
Closing slock of raw materials 40,000 Sa lesman 2,000
Carriaqe inwards 5,000 other factory expenses 5,700
Waoes-direct 75,000 Other office expenses 900
Waqes-indirect 10,000 Manager's remuneration 12,000
Other direct charges 15,000 Bad debts written off 1 ,000

Rent and rates:- Advertisement expenses 2,000

Factory 5,000 Travelling expenses of salesman 1,100
Offlce 500 Carriaoe and freight outwards 1,000
lndirect consumption of materials 500 Sales 2,50,000
Depreciation Advance income tax paid 15,000
Plant and machinery 1,500 Cash discount 5,000
Offlce furniture 100
The manager has the overall charges of the company and his remuneration is to be allocated at Rs.4000 to
the factory, Rs.2000 to the office and Rs.6000 to the selling operations.
From the above particulars, prepare a statement showing-
a) Prime cost b) Factory cost c) Cost of production
d) Cost of sales e) Net profit

12. A manufacturing concern requires a statement showing the result of its production operation
fbr September 2015. Cost records give the following information.
Particulars l-sep-2010 30-sep-2010
Raw materials 1,00,000 l,23,500
Finished goods 7 1,500 42,000
Work-in progress 3 I,000 34,500

Transactions during the month of sep.20l 5

Purchases of raw materials 88.000
Direct wages 70,000
Work expenses 39,500
Administration expenses 13,000
Sale of factory scrap 2,000
Selling and distribution expenses 15.000
Sales 2,84,000
13. Prepare the stores ledger account LIFO methods.
l- l-2015 - 200 units at rs.24l- per unit
Receipts:-
4-l-2015 - 200 units at rs.24l- per unit
l0-l-2015 -- 150 units at rs.23l- per unit
l8-l-2015 -- 100 units at rs.23l- per unit
22-l-2015 -- 100 units at rs.23.50/- per unit
Issues:-
5-l-2015 -250 units
t2-t-2015 -200 units
25-t-2015 -250 units

^\1, 51
 14. From the following particulars calculate wages calculate of A and B under
a. Time rate system
b. Halsey plan
c, Rowal plan
time
Standard -10 hrs
Time rate -Rs.l per hour
Time taken:- A-9 hrs B- 8 hrs

15. The following particulars related to job no.323 materials used rs.500.
Direct wages:-
X - l0 hours at rs.2.50 per hour
Y - 8 hours at rs.3.00 per hour
Z - 5 hours at rs.4.0o per hour
Variables overhead :-
X - 7000 labour hours rs.7000
Y - 3000 labour hours rs.6000
Z - 1000 labour hours rs.4000
Fixed overheads estimated at rs.30000 for 7500 normal working hours
you are required to calculate the cost of job. No.323 and calculate the price to give the profit of
33ll3Vo on selling price

16. Following information relate to the manufacturing of a component l0l in a cost centre:
Cost of Materials 6 paise per component
Operator's Wages 72 Paise an hour
Machine Hour Rate Rs.1.50
Setting up time of the machine 2 hours 20 minutes
Manufacturing time l0 minutes per component
Prepare cost sheets showing both production and setting up cost, total and per unit when batch
consists of(i) l0 components (ii) 100 components and (iii) 1000 components.

t7 The following is the balance sheet of x-limited for the year l99t and 1992. Prepale a comparative
balance sheet and study the financial positions of the company

Liabilities l99l 1992 Assets l99l t992

Equity share capital 600000 800000 Land & buildings 370000 270000
Reserve & surplus 330000 222000 Plant & machinery 400000 600000
Debentures 200000 300000 Fumiture & 20000 25000
fixtures
Mortgage loan 150000 200000 Other fixed assets 25000 30000
Bills payable 50000 45000 Cash & bank 20000 80000
Sundry creditors 100000 r 20000 Bills receivable 150000 90000
Other current 5000 10000 Sundry debtors 200000 250000
liabilities
Stock 250000 350000
Pre-paid expenses 2000
1435000 1697000 1435000 1697000

AP
ifee
5g
18. Calculate the trend percentage from the following figures of xJtd taking 2015 as the base year &
interpret them . in lakhs
Year Sales Stock Profit before tax
2015 I 881 709 321
20r6 2340 781 435
2017 2655 816 458
2018 3021 944 527
2019 3768 1154 672

19. You are given the following information

Year sales orofit
2015 200000 20000
2016 300000 40000
Calculate:-
a. p/v ratio
b. fixed cost
c. B.E.P
d. hofit when sales rs.180000
e. Sales to earn profit of rs.50000
20 Calculate PAy' ratio, B.E.P and margin of safety from the following information.
Sales - Rs.600000
Fixed expenses - Rs.150000
Direct materials - Rs.200000
Direct labour - Rs.120000
Other variables expenses - Rs.80000

Instruction to Paper Setter:

Two questions must be given from each unit in Section-A and Section'B

,w
,1
 C M
(General and ComPuter Applications)
Dom ain S ub iect: Co mmerce
Semester-wise SYllabus under CBCS
(w.e.f . 2020-21 Admitted Batch)

II-Year B.Com (Gen & CAF SEMESTER - IV

Discip line: COMMERCE
Cou rse 4C : INCO ME TAX

t. ln sOu tcomes:
At the end of the course, the student will
able to;
tax planning'
Acquire the comP lete knowledge of the tax evasion, tax avoidance and
income tax for various sources.
Understand the Prov isions and comPute
to time in F inance Act
Grasp amendments made from time
complicacies and structure
Comp ute total income and define tax
and File lT retums of individual at his
own
Prepare

SYL LAB US: Assessee -

Act-1961 - Basic Concepts: Income' Person'
UNIT .I : INT RODU C TION: Income Tax -
Y ear, Previous Y .;;,"il;;t of tax, egricul*ui lotott' Residential Status of Individual
Assessment
lncidence of T ax - Incomes Ex empl
from Tax (Simple Problems)'
Types of Salaries
Basis of Charge, Tax Treatment of Different
UNIT -Il: IN COM E, FROM SALA RIE S: from Salary lncome' Computation of Salary
Allowances, Perquistt es, Profits in Lieu of ffi;,"DJ;,ilns
Income (SimPle Problems)'
-Deductions
EF o ROPE Annual Value, Let-out/Self Occupied
NI -III IN o HO SE
from House Property (SimPle Problems)'
from Annual Value - ComPu tation of lncome
DPR IO Definition of Business and Profession-
T- o [_ o B t S
And CaPital
for Computatlon of lncome from busin ess and income from P rofession-Revenue
Procedure
s-Expenses EsPeciallY Di sallowed-(SimPle Problems)
Natue of Income and ExPens es-Allowable ExPense

.V: INC FR }I A A A S- C o o E
for comPutation of l,ong term and short-term
INCONIE : Meaning of caPital asset t)?es - Procedure
5 4b only.
capital gains/Losses (sec : 54,54fand (Including problems)
Specific Incomes - Computation
Mianing of Other Source s - General Incomes
Income (simple Problems)
Deductions under section 8 0 - Computation of Total

ffiK.Singhania;DirectTaxes-IawandPractice,TaxmanPublications by Margham Publications

2. T. S. Reddy and Dr' Y ii"J'pt"'"J itaay - Taxation '.
j. pt".t"l ani Sreedhar, Income Tax' Hamsrala Publications
L s.g. Lir - Direct Taxesl Konark Publications Practice'.,-^ c^L:r.,- ph".,,n prrhticar
Sahitva Bhavan Publication'
5. Dr. Mehrotra una o' coyl"i-ii;;i;tt' lulPractice'
"n9 PHI Learning'
6. Balachandran&Thottradri- Taxation Law and
i. v.i. C"* *a D'B' Narang - lncome Tax' Kalyani Publications
i. ot v Kiranmaf - Taxation' Jai Bharath Publishers
9. Inao." Tu*, Seven Lecture Series' Himalaya Publlcatlons

tro
Sussested Co-Curricular Activities:
Seminar on different topics of Income tax
-. o
Quiz programs
o Problem Solving Exercises
o Debate on Tax Evasion and Avoidance
o Practice ofprovisions of Taxation
o Visit a Tax firm
o Talk on Finance Bitl at the time of Union Budget
. Guest lecture by Chartered Accountant
o Presentation of tax rates
o Practice of filing IT Retums online
o covered by syllabus
Croup Discussions on problems relating to topics
o Examinations (Scheduled and surprise tests)

6\
 VIKRAMA SIMHAPURI UNIVERSITY :: NELLORE
Revised UG SYIlabus under CBCS
(Implanted from academic year 2020-21)

CA) (SEMESTER-IV)
PROGRAMME : II-YEARB'COM (GEN &
Course 4C : TNCOME TAX

MODEL OUASTION PAPER

Max. Marks: 75
Time: 3 Hours
SECTION - A
5x3=15M
Answer any FIW ofthe following Questions'
l. Define Assessee?
2. Previous Year?
3. Define Allowances [Sec l7 (3)]
4. Types ofPerquisites ?
5. Define MuniciPal Rental value ?
6. Annual rental value'
" ComPute
r"fnf; n .iOp00 p.a, Standard Rent Rs'63'000
p a' F'R'V Rs'66'000 p'a'

Actual Rent Rs.6,000 P'm'

& Loss account'
z. wrruiur" tt admissib-le and inadmissible expenses in Profit
"
a) Salaries
b) Income Tax
c) MachinerY
d) Rent Paid
professional receipts of Advocate ?
8. What are the professional receipts and non
a) Legal fees
b) Rent Received
c) Interest Received
d) Gifts from claims
-
9. ComPute taxable caPital gain'
l)-i"t" pti.. of car as on 28-2-21, Rs 10'00'000 . ---
iii cor,'of u"quirition ofcar as on l-l-20' Rs'5'00'000
10. ComPute total Income.
i) Income from salary (computed) Rs 80' 000
ii) Income from house Property (compute d) Rs.40,000
iii; Income fiom Business (computed) Rs' 30,000
ivj hcome from other sources Rs 20'000
SEC ON .B
5x12=60M
Answer any FIVE of the following"UiR
Questions'
futitht' the fotlowilg particulars of his income relevant for
the
11. Mr. Bill Gates a cfiizen of

in New York Rs 3'00'000'

:i"'iil:r',,"r?:,iL'"klrrom usR entire amount spent for software.Development
i{ ii.ffi"rl,.iurirl.g i. B.tgtr"u 3/4t'of ieceived in New York Rs 6'00'000
ij Rs'90'000
lnterest on saring bank account ja"ptn''"t"i"O
in New York controlled from lndia Rs 3'20'000'
d) Profit from software ousrness rn
a\ profir on saleofcar in ttew voik entire amount received in Mumbai Rs.'1,20,000.

n' intti.tt on deposits with an lndian company Rs 2'000 for the

iiii'iriij'[.r'i,l..i-iiiiruot .oinarily Resident and Non-Resident
(iii)
compute his taxabte r*or.
Assessment Year 2021-22

(, :-
 year 2020-21
Rajan for the financial
t7 Following are the lncomes of Mr' I 1,200
i"' ,""".i o. S.ring Bank Deposit in SBI Delhi 10,000
in ntrica invested in Nepal
li, Hoi;ffi;riiurture ai n'ntt*n tonip'nY' out of which Rs2'000
iiit Dividends receiveO inut<ano 10,000

for workins in lndian Embassv's

office
,' H[,lt[TrT,,ti.l!1il*n
ino
ro' s
salary received there'
'onths
72,000
15,000
in eultiatia
,.t i.**.i.. r.r,use property situ'ted in
Pakistan'
receiveo iriiJglum tor ttruicts
rendered in lndia
vil Pension (computeol 20,000
with a Ltd. ComPanY' if he is a) Resident b) Not
to compute his gross totsl income for the A'Y'2021-22'
You are required
oiiinoi tuia*t and c) Non-Resident
13,Mr.MadhavaSen(age45years)isworkingasassistantintheMarketingDepartmentofTTDLtd'
as follows :
details are
Bensaluru. His salary income
Easic salarY Rs l '5000 P
m
Deamess uilo*unt" Rs'5'000 P'm
Deamess PaY Rs 2'000 P'm
Commission Rs 45'000
p'a during the year)
allowance Rs'700 p m 16'000 snelt o1 311ertainment
Entertainment p'm)
iRent paid Rs 9'000
House Rent allowut'"t nt-i'loo ''rn 202t-22'
8#iil;^a*Iii" r"t ir't Assessment vear
'au'v the following details of his
Comnan:- L-td 811{Hitr
14. Mr. X, a person working in 'lBC. rom sarr H:Tlt
;;"*"'i;; ih; t; ar 2O2o-21' Compute his income
a) Basic salary R''40'90^0.,1;[
i^to retirement beneflts Rs 24,000
pm
b\ Dearness allowance er pm
:{ ;;;;;;;.;ntase ol mmmission on sales Rs 15'000
d) Bonus Rs.65,000
:( nnl nr.rz,soo p m (Rent paid Rs 10'600 p m)

taken in private hospitar

Iii tt contriuutio"n"aid'o*n
-s:2'?00
H[ff[fl:]l;;i$';1f",oo3#;'tontiir'tiontro.r-Le:rent
to RPF is 15% of salary'

li' ^naoement
iffi;:i;;;oit otoRprisRs'11'000at1l-Y-opa

[^' ruf;,',;mnnx3''.',Tll'['ffil""ttf:
.**ti..; of the driver are met by the
including salary
I'
*'oanv
comoanv
ror orriciar use

and children hostel

Arr the

t\ chitdren education arr'Jivln"cJ'iiJijd

p, p.i rt'ild for two'chil'dren
" ,ff o*.n.. Rs l,000 p m for
two children'

15.Smt-JayaistheownerofahouseatAgra,particularsinrespectofwhichfortheyearended3l..
March 2021 are as below:
Actual rent received Rs 10'000
MuniciPal valuation Rs 8'000
Total MuniciPal tax Rs 2'500
Sml Rs'l'250
M;;i;;i"i Paid bY
JaYa

ivir"i"ilp"r i,"id by the tenant Rs' 1'250

"- p'V t"t"" for renewing the house Rs 500
Interest paid duritg ""'f'"-
RePair charges Rs l'000 A'Y 2021-22'
i'lrn nou'" property for the
Compute her income

6a
 of his property for
owner of 3 houses' The following are the particulars
Sri Kishore (resident) is the
16.
31.3.2021. 2 House 3 House
the I House
Particulars 2012 2014
2010
Year o f constructron Self Letout to
Letout to
Purpose of use bank occu cd residence
24 000
30,000
Actua ren t reccl e d P 28 000 30,000
3Z 000
Munici al valuation 1,000 3 000
I 200
Munici al tax d Kishore 1,800
7 000
Munici I tax id tenant
3,200 2,800 3,000
T otal m un cl al a x 20 z0%
Fire insurance remlum '7
000 5,000
al o f th e ho tt SC
lnteres o n oan taken for rene for the A.Y. 2021-22.
house Property of Sri Kishor"
ComPute taxable from the

c or Mr. Ran ith for endin 3l 'r March 2021

11. The followin is the P/LA"/ Particulars
Rs
Rs
Particulars 2,50,000
1,65,000 By Gross Profit
To Salaries 10,000
18,000 By Bad d ebts recovered
To Offrce expenses 3,000
14,000 By Dividend
To DePreciation 10,000
9,000 Bv Commission
TO GST 9,000
8,000 By Rent of house Property
To Legal exPenses 10,000
7,000 By Brokerage
To lncome Tax 5,000
12,000 Bv Sundry recetpts
To Patents Purchased ( I 8th) fiom HUF 3,000
6,000 gv Share of lncome
To RePairs
2,000
To Donation
3,000
To Provision for bad debts
12,000
To General expenses
14 000
To Net Proftt
00 000
l 00,000
3

paid to workers emPloYed at home.

a) Salary includes
paid to the advocate in connection
with Personal case.
exPenses includes Rs.1,000
b) Legal welfare fund.
Rs.4,000 as contribution to stafi
c) General exPenses includes as deduction eadier'
only Rs.4,000 were allowed
d) Out o{ the bad debts recovered
the assessment Yeat 202 I -22'
his incon e from business lor
Payment Account for the
Accountant in Mysore' His Receipts and
lE. Mr . Rama Rao is a Chartered
P,Y. 31.03.21 is as follows Pa
Rs
Recei Rs
1,00,000
56,000 By Salary
io Balance B /d
64,000 By Rent
60,000
To Dividend 24,000
5,60,000 By TelePhone charges
To Prottssional lncome 20,000
90,000 By Professional expenses 48,000
To House Rent
(net) 24,000 By Motor car exPenses
To Race course Income 30,000
1,20,000 Bv Misc. expenses
To Lottery Prize (net) 1,80,000
By Purchase of car (31 '09'20)
1,00,000
By Advance Income tax
1,80,000
Bv Personal expenses
8,000
ey erlt"ttus" of professional books
4,000
By ElectricitY
r6,000
By LIC Premium
I 44,000
ts Bal C/d
9 14,000
9 l4 000

6L\
 1-l-2021' for Rs'35'06'000 which he had purchased in
his residential house on 'He
19. Mr. Prasanna sold n":;"*'il;:060 r- th;;;;; also spent Rs l'50'000 on the
2001-02 for Rs.2.00'000 'ur" "f 28-3-202 1
euin' account scheme 'ongains for the'
construction of new house
"'o"5lol'ltio"t"'ti'l* ll*:i^p]iui-
100 and 301 respecti;;il--C;;pute
taxable capital
The Cll for 2001-02 and 202;-;\.;;"
Assessment Year 2021-22'
his taxable income
receipts and payments of Mr' Devesh (resident)' compute
20. From the following
the head income from other sources
:
under "ffi;ilr-#Mroi,va praoesi' State Lottery Rs 28'000

Winninis from horse race Rs 1 '000

wi..i.i. t,.tt Ralasthan State Lottery Rs 3'000
winninls from horse race Rs'49'000
winninit tro, .ro.s word puzzle Rs 2'500
6it i..",,*o ttotn a friend in London Rs 1'00'000
Winninqs from card games Rs'2'500 Rs'6'000
payments for betting's in horse race
Purchale of lottery tickets Rs'3,d0"0"and
Winnings from camel race Rs 30'000'

Instru-ction to PlDer-s9'$-e!i
each unit in Section-A and section-B
Two questions must De g^iven from

.'l

6{
 PROGRAMME: THREE.YEAR B COM
(General and Computer Applications)
Domain Subiect : Commcrec
Semester-wise Syllabus under CBCS
(w.e.f. 2020-21 Admined Batch)

II-Year B.Com (Gen & CAI Semester - IV

Course 4D : BU SINESS LAW

Learning Outcomes:
At the end of the course, the student will able to;
F Understand the legal environment of business and laws of business.
D Higtrtigtrt the security aspects in the present cyber-crime scenario.
D Apply basic legal knowledge to business transactions.
) Understand the various provisions of Company Law.
! Engage critical thinking to predict outcomes and recommend appropriate action on issues relating to
business associations and legal issues.
D Integrate concept of business law with foreign trade.

Svllabus:
UNIT.I: CONTRACT:
Meaning and Definition of Contract - Essential Elements of Valid Contract -Valid, Void and Voidable
Contracts - Indian Contract Act, 1872

UNIT-II: O FFER. ACCEPTANCE AND C IDERATION:

Definition of Valid Offer, Acceptance and Consideration - Essential Elements of a Valid Offer, Acceptance
and Consideration.

UNIT-ILL CITY OF THE PARTIES AN'D CONTINGENT CONTRACT:

Rules Regarding to Minors Contracts - Rules Relating to Contingent Contracts - Different Modes of
Discharge of Contracts - Rules Relating to Remedies to Breach of Contract.

UNIT-IV: SALE OF GOODS ACT I93O:

of Sale - Sale and Agreement to Sell - Implied Conditions and Warranties - Rights of Unpaid
Contract
Vendor.

UNIT-V: CY RER I,AW:

Overview and Need for Cyber Law - Contract Procedures - Digital Signature - Safety Mechanisms

References:
L J. Jaysankar, Business Laws, Margham Publication. Chennai
2. ND Kapoor, Business Laws, S Chand Publications.
3. Balachandram V, Business law, Tata McGraw Hill.
4. Tulsian, Business Law, Tata Mccraw Hill.
5. Pillai Bhagavathi, Business Law,SChand Publications.
6. Business Law, Seven Hills Publishers, Hyderabad.
7. K C Garg, Business Law, Kalyani Publishers.

/$,
LL
Sueeested Co-Curricular Activities
o Seminar on Basics of lndian Contract Act.1872
o Quiz programs
o Co-operativelearning
a Seminar on Cyber Law
a Group Discussions
0 Debate on Offer, Agreement, and Contract
o Creation of Contract by abiding rules of Indian Contract Act,1872
o Making a sale by abiding rules of Sale of Goods Act,1930
a Guest lecture by a Lawyer/Police officer
o Celebrating consumers day by creating awareness among the students
a Examinations (Scheduled and surprise tests)
o Any similar activities with imaginative thinking beyond the prescribed syllabus

/w
[t
 VIKRAMA SIMHAPURI UNIVERSITY :: NELLORE
Revised UG Syllabus under CBCS
(Implanted tiom academic year 2020-21)

PROGRAMME r II-YEAR B.COM (GEN & CA) (SEMESTER'IV)

DOMAIN SUB.IECTS : BUSINESS LAW

MODEL OU N PAPER

Time: 3 Hours Max. Marks: 75

SEC TION - A

Answer any @ of the following questions : (5 X 3 =15M)

l. Meaning and definition of contract?
2. Explain valid, void contracts?
3. Types of offer?
4. Importance of consideration?
5. Contingentcontract?
6. Rutes regarding Minor's agreement?
7- Auction sale?
8. Contract of sale?
9. Secure system?
10. Intellectual property rights?
SECTIO N-B
Answer ANY Sqz estion the following : (5 X 12 =60M)
I l. "All contracts are agreements, but all agreements are not contracts", discuss the statement?
12. What are the various types ofcontracts? Explain?
13. "No consideration, No contract"? Explain its exceptions?
14. Define the term offer and explain the characteristics of a valid offer?
15. Explain the various modes of discharge of a contract?
16. What are the various remedies available to breach of contract?
17. Define sale and agreement to sale and distinguish between the two?
18. What is contract of sale? State the essentials of a valid contract of sale?
19. Write about overview ofthe information technology act 2000.
20. Write about cyber crimes and penalties?
Instruction to Paper Setter:
Two questions must be given from each unit in Section-A and Section-B

,s'
(rg
 PROGRAMME: THREE.YEAR B COM
(General and Computer Applications)

Domain Subiec t: Commerce

Semester-wise Syllabus under CBCS
(w.e.f . 2020-21 Admitted Batch)

II-Year B.Com (Gen & CA)- Semester - IV

Course 4E : AUDITING

Learnins Outcomes:
At the end of the course, the student will able to;
) Understanding the meaning and necessity of audit in modern era
) Comprehend the role of auditor in avoiding the corporate frauds
F Identify the steps involved in performing audit process
) Determine the appropriate audit report for a given audit situation
) Apply auditing practices to different types of business entities
F Plan an audit by considering concepts ofevidence, risk and matenality

SYLLABUS:
IINIT-I: INTRODUCTIONT Meaning - Objectives - Importance of Auditing - Characteristics - Book
Keeping vs Auditing - Accounting vs Auditing - Role of Auditor in Checking Corporate Frauds.

IINIT-II: TYPES OF AUDIT: Based on Ownership, Time and Objective - Independent, Financial,
Internal, Cost,Tax, Govemment, Secretarial Audits

UNIT.III: PLANNING OF AUDIT: Ste ps to be taken at the Commencement of a New Audit Audrt -
Programme - Audit Note Book- Audit Working Papers - Audit Evidence - lnternal Check, Intemai Audit
and Internal Control.

UNIT-IV: VOUCHING AND INVESTIGATION: Definition and Importance of Vouching - Objectives

of Vouching -Vouching of Cash and Trading Transactions - Investigation - Auditing vs. Investigation

UNIT.V: COMPANY AUDIT AND AUDITORS REPORT: Auditor's Qualifications - Appointment and
Reappointment - Rights, Duties, Liabilities and Disqualifications - Audit Report: Contents -Preparation -
Relevant Provisions of Companies Act, 201 3.

REFERENCES:
1. S.Vengadamani,'Practical Auditing", Margham Publications, Chennai,
2. Ghatalia, "Principles of Auditing", Allied Publishers Pvt. Ltd., New Delhi.
3. Pradeesh Kumar, BaldevSachdeva & Jagwant Singh, 'Auditing Theory and Practice, Kalyani Publications
4. N.D. Kapoor, "Auditing", S Chand, New Delhi,
5. R.G. Saxena, "Principles and Practice ofAuditing", Himalaya Publishing House New Delhi
6. JagadeeshPrakesh, 'Principles and Practices of Auditing", Kalyani Publications
7. Kamal Gupta and Ashok Gupta, "Fundamentals of Auditing", Tata McGraw Hill
8. B.N. Tondan, 'Practical Auditing", S.Chand, New Delhi.
9. K J Vijaya Lakshmi & A S Roopa, Auditing, Seven Hills lnternatronal Publishers, Hyderabad

A/ b
, ',f
t1
Sugqested Co-Curricular Activities:
. Seminars
o Visit the audit Iirms
o Visit an audit finn, write about the procedure followed by them in Auditing the books of accounts of
a firm.
t Guest lecture by an auditor
. Collect the information about types of audit conducted in any one Organization
o Collection of audit reports
. Group Discussions
o Draft an audit program.

o?
,pi"t

lo
 VIXRAMA SIMHAPURI UNMRSITY 3: NELLORE
Revised UC Syllabus under CBCS
(Implanted from academic year 2020-21)

PROGRAMME : II-YEAR B.COM (GEN & CA) (SEMESTER-IV)

DOMAIN SUBJECTS : AUDITING

MODEL OU ON PAPER

Time: 3 Hours Max. Marks: 75

SECTION . A
Ansver any FIW questions. Each question canies 3 Marks. sX3=15M
1. Auditing
2, Advantages of Auditing.
3. Intemal Control.
4. Intemal Audit.
5. Audit note book.
6. Audit Manual.
7, Vouching of Receipts side of cash book.
E. Vouching of Payments side ofcash book.
9. Clean Report.
10. Rights of Auditor.
SE .B
Answer any FIW questions carries equal Marks: - sX12=60M
11. Define Auditing? Explain its objectives.
12. Discuss the importance of Auditing.
13. Explain different types of Audits?
14. Define intemal check. Explain its advantages.
15. Discuss preliminary steps before commencing a new audit.
16, Explain Advantages and disadvantages of audit programme.
17, Distinguish between auditing and investigation.
lE. Define vouching explain its objectives.
19. What is qualified Report. Explain its contents.
20. Discuss qualifications and disqualifications of auditor.
Instruction to Paper Setter:
Two questions must be given from each unit in Section-A and Section-B

\p

^p
-ll
 PROGRAMME: THREE-YEAR DEGREE

B.Com (General)

Domain Subiect: Commerce

Semester-wise Syllabus under CBCS(w.e .f . 2020-21 Admitted Batch)

II-Year B.Com (GEN), SEMESTER - IV

DISCIPLINE: COMMERCE

Course 4F : GOODS AND SERVICES

(Five units with each unit having l2 hours ofclass work)

Icarningllulcanet
At the end ofthe course, the student will able to;
D Understand the basic principles underlying the Indirect Taxation Starutes.
F Examine the method of tax credit. Input and Output Tax credit and Cross Utilisation
of Input Tax Credit.
D Identify and analyze the procedural aspects under different applicable statutes related
to GST.
F Compute the assessable value oftransactions related to goods and services for levy
and determination of duty liability.
D Develop various GST Returns and reports for business transactions in Tally.

Syllabus:
Unit I: Introduction: Overview of GST -
Concepts -Taxes Subsumed under GST -
Components of GST- GST Council- Advantages of CST-GST Registration.

Unit II: GST Principles -Vijay Kelkar Sha Committee Recommendations - Comprehensive
Structure of GST Model in lndia: Single, Dual GST GST Rates - Taxes Exempted from
-
GST- Taxes and Duties outside the purview ofGST- Taxation ofServices

Unit-III: Tax Invoice- Bill of Supply-Transactions Covered under GST-Composition

Scheme- Reverse Charge Mechanism- Composite Supply -Mixed Supply.

Unit-IV: Time of Supply of Goods & Services: Value of Supply - Input Tax Credit -
Distribution of Credit -Matching of lnput Tax Credit - Availability of Credit in Special
Circumstances- Cross utilization of ITC between the Central GST and the State GST.

Unit-V:GST Returns: Regular Monthly Filing Returns-Composition Quarterly Filing

Retums-GSTR-1, GSTR-2, GSTR 2A, GSTR-3, GSTR 38 -Annual Retums GSTR-9, GSTR
9A, GSTR 98& GSTR 9C - Records to be Maintained under GST

^p
'lr
REFERENCES:
l. T. S. Reddy and Dr. Y. Hari Prasad Reddy, Business Taxation (Goods and Services
Taxes).Margham Publications.
2. Taxmann's Basics of GST.
3. Taxmann's GST: A practical Approach.
4. Theory & Practice of GST, Srivathsala, Himalaya Publishing House.
5. Goods and Services Tax in India - Notifications on different dates.
6. GST Bill 2012.
7. Background Material on Model GST Law, Sahitya Bhawan Publications.
8. The Central Goods and Services Tax Act,2017,No. 12of2017 Published by
Authority,
9. Ministry of Law and Justice, New Delhi, the l2thApril, 2017.
10. Theory & Practice of CST: Dr. Ravi M.N, BPB Publications'

Supgested Co-Curricular Activities

o Seminars
o Show the flow chart ofGST Suvidha Provider (GST).
o Practice of Terminology ofGoods and Service Tax
. Prepare chart showing rates ofGST
o Follow GST Council meeting updates regularly
. Creation ofGST Vouchers and Tax invoices
. Visit a Tax firm (lndividual and Group)
o Guest lecture by GST official
. Prepare Tax invoice under the GST Act.
o Practice on how to file a Retums
. Debate on Single GS, Dual GST
o Group Discussions on Goods and Services outside the Purview of GST

/e
13
 VIKRAMA SIMHAPURI UNwERSITY :: NELLORE
Revised UG Syllabus under CBCS
(lmplanted from academic year 2020-21)

PROGRAMME : II-YEAR B.COM (GEN) (SEMESTER-IV)

DOMAIN SUBJECT : COMMERCE
GOODS AND SERVICES TAX

\IODIlL OLTESI lO\ P.{P}-R

Max. Marks : 75

SECTION - A
Answer any flpquestions. Each question carries 3 Marks. 5X3=ISM
l.
1

3.
4.
5,
6.
1
8.
9.
10.
SECTION. B
Answer any FlVpquestions carries equal Marks: - 5 X T2:6OM
ll.
12.
13.
14.
15.
16.
17.
18.
19.
20.

I nstruction to Paper Setter:

Two questions must be given from each unit in Section-A and Section-B

o/
a

-.lh
 PROGRAMME: THREE.YEAR DE(;REE

B Com (Computer Applications)

Domain Subiect: Commerce

Semester-wise Syllabus under CBCS(w.e.f. 202G2t Admitted Barch)

II-Year B.Com (CA), SEMESTER - IV

Discipline: COMPUTER APPLICATIONS

CouTse 4F : DATABASE MANAGEMENT SYSTEM

(Five units with each unit having 12 hours of class work)

Model Outcomes for Database Management System

At the end of the course, the students is expected to DEMONSTRATE the following cognitive abilities
(thinking skill) and psychomotor skills.

A- Remembers and states in a sysrematic way (Knowledge)

l. Understand the role ofa database management system in an organization.

2. Understand basic database concepts, including the structure and operationof the relational data
model.
3. Understand and successfully apply logical database design principles, including E-R diagrams
and database normalization
4. Understand Functional Dependency and Functional Decomposition

B. Etplains (Understanding)

5. To design and build a simple database system and demonstrate competence with the fundamental
tasks involved with modeling, designing, and implementing a DBMS.
6. Perform PUSQL programming using concept of Cursor Management, Error Handling, Packages

C. Citically examines, using data and figures (Analysis and Evaluation)

7. Apply various Normalization techniques

8. Model an application's data requirements using conceptual modeling tools like ER diagrams and
design database schemas based on the conceptual model

D. Working in 'Outside Syllabus Area' under a Co-curricular Activity(Creativity)

Design and implement a small database pro-ject

E. Construct simple and moderately advanced database queries using Structured Query Language
(SQL)(Practical skills)

/ffi,
-1t
SYLLABUS
Course 4F: Database Management Svstem

Unit Details

I Overview of Database Management System

Introduction, Data and Information, Database, Database Management System, Objectives of
DBMS, Evolution of Database Management System, Classification of Database
Management System, services of database system

II File-Based System
File Based System. Drawbacks of File-Based System, DBMS Approach, Advantage of
DBMS, Data Models, Components of Database System, DBMS Vendors and their products.
III Entity-Relationship Model :
Introduction, The Building Blocks of an Entity-Relationship, Classification of Entity Set,
Attribute Classification, Relationship Degree, Relationship Classification, CODD's Rules,
Relational Data Model, Concept of Relational Integrity.
IV Structured Query Language
Introduction, SQL Literals, SQL operators, Commands in SQL, Data types in SQL, Data
Definition Language (DDL) commands, Table Modification, Table Truncation, Selection
Operation, Projection Operation, Aggregate Functions, Data Manipulation Language
commands, Imposition of Constraints, Set Operations.

v PLISQL:
Introduction, Structure of PLISQL, Data Types of PUSQL, PUSQL operators, Steps to
Create a PL/SQL Program, Control Structues: conditional control statements, Iterative
Control statements

Learning Resources (Course 4F: Datatrase Management System)

References:
1. Paneerselvam: Database Management system, PHI.
2. MARTIN,Database Management-Prentice Hall of India, New Delhi.
3. Bipin C.Desai ,'An Introduction to Database System', Galgotia Publications
4. Korth, Database Management System.
5. Navathe, Database Management System.
6. S. Sumathi, S. Esakkirajan, Fundamentals of Relational Database Management System
7. SQL, PL|SQL the Programming Language of Oracle, Ivan Bayross, BPB publications
Online resources:
http:// www.online gdb com/
hrtp:// www.tutorialsooint.com/
http://leamsql.com
https ://www.codecademy.com./learn/leam-sqU
httos://www.w3schools.com./ so l/default. asD

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 Practical Component: @ 2 hours/week/batch
l. Create a table with constraints so that invalid data should not be entered into the table
2. Create the employee table as shown below and generate queries
Employee (empno, ename, job, joindate, salary, comm, deptno)

a) Display all the rows of employee table

b) List out employee names and theirjobs ofall employees
c) List employee details who are working as CLERK
d) List employee details whose salary is more than 2500
e) Display employee details who is salary between 3000 and 5000
f) Display all employee names in alphabetical order
g) Count number of rows are there in employee table
h) Find sum and average salaries of all employees
i) Find job wise number of employee working and their total salaries
j) Find in which job more than 3 employees working
4. Write a PUSQL program to Find Biggest of Three numbers.
5. PUSQL program to find whether a number is positive, negative or zero
6. PUSQL program to find factorial of a number
7. PUSQL program to calculate simple interest
8. PUSQL program to retrieve data from a table and display them

RECOMMENDED CO-CURRICULAR ACTIVITIES:

(Co-curricular activities shall not promote copying from textbook or from others work and shall encourage
self/independent and group leaming)
Measurable
1. Assignments (in writing and doing forms on the aspects of syllabus content and outside the
syllabus content. Shall be individual and challenging)
2. Student seminars (on topics of the syllabus and related aspects (individual activity)
3. Quiz (on topics where the content can be compiled by smaller aspects and data (Individuals or
groups as teams)
4. Field studies (individual observations and recordings as per syllabus content and related areas
(Individual or team activity)
5. Study projects (by very small groups of students on selected local real+ime problems pertaining
to syllabus or related areas. The individual participation and contribution of students shall be
ensured (team activity)

General
1. Group Discussion
2. Visit to Software Technology parks / industries

RECOMMENDED CONTINUOUS ASSESSMENT METHODS:

Some of the following suggested assessment methodologies could be adopted:
l. The oral and written examinations (Scheduled and surprise tests),
2. Closed-book and open-book tests,
3. Coding exercises,
4. Practical assignments and laboratory reports,
5. Observation of practical skills,
6. Individual and group project reports,
7. Efficient delivery using seminar presentations,
8. Viva voce interviews.
9. Computerized adaptive testing, literature surveys and evaluations,
10. Peers and self-assessment, outputs form individual and collaborative work

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 Three-year B.A,/B.ScB.com Computer Apptications Syllabus
Vikrama Simhapuri University, Nellore with effect from 2020-21 Academic year

ll Year B.A. (cA)/ B Com (CA)/ B.sc. (cA)

CBCS - SEMESTER- IV

DATABASE MANAGEM ENT SYSTEM

MODEL QUESTION PA PER

Time:3 Hours Max. Marks: 75
SECTION-A

Answer any FIVE of the following questions: (5 x 5= 25 Marks)

1. Define data and lnformation

2. Write objectives of database management system
3. Write various products of DBMS
4. Write about file oriented approach
5. lllustrate the degree of relationship in ER model
6. Write about type of entities in ER model
7. Explain SQL literals
8. How do you delete the data in a table
9. Write PL/SQL program structure
10.Write if statement in PL/SeL with an example
SECTION - B

Answer any FIVE of the following euestions (5 x 10 =50 Marks)

11.Define DBMS. Write evolution of database management system

12.Write about classification of Database management system
13.Explain the advantages of database system
14.Write about components of database system
15.Write about Codd's rules
16.Explain the relationship integrity principles
17.Write about types of SeL commands
18.Explain set operators with an example in Se[
19.Write about pL/SeL data types
20.What are iterative statements? Explain

Note: Paper Setter must select TWO Short euestions and TWO Essay
euestions from
Each Unit

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