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University College for Women, Koti

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University College for Women, Koti

    Department of Commerce

    B.Com (Semester System)

    B.Com(Computers) Syllabus

    W. E. F Academic Year 2007-08

    Osmania University College for Women

     Koti, Hyderabad.

    Structure of B.Com (Computers) Course

    1 With Effect From Academic Year 2007-08 Semester Paper No. Paper Title PPW Marks

     101 Business Economics 4 40+10(Internals)

     102 Book Keeping 6 40+10(Internals)

     103 Industrial Organization 4 40+10(Internals)

     I 104 Quantitative Techniques - I 4 40+10(Internals)

    105-C Fundamentals of Information Technology I 4 25+15(Practical)

    +10(Internals)

    Total 22 250

     201 Business Economics and International Trade 4 40+10(Internals)

     202 Accounting II 6 40+10(Internals)

     203 Industrial Finance & Management 4 40+10(Internals)

     II 204 Quantitative Techniques - II 4 40+10(Internals)

    205-C Fundamentals of Information Technology II 4 25+15(Practical)

    +10(Internals)

    Total 22 250

     301 Banking & Financial System 4 40+10(Internals)

     302 Special Accounts 6 40+10(Internals)

     303 Quantitative Techniques - III 4 40+10(Internals)

     III 304-C Fundamentals of E-Commerce 3T+1P 25+15(Practical)

    +10(Internals)

    305-C Accounting Systems I 4 25+15(Practical)

    +10(Internals)

     Total 22 250

     401 Banking Law & Practices 4 40+10(Internals)

     402 Higher Accounts 6 40+10(Internals)

     403 Quantitative Techniques - IV 4 40+10(Internals)

     IV 404-C Fundamental of E-Commerce - 2 3T+1P 25+15(Practical)

    +10(Internals)

    405-C Accounting Systems II 4 25+15(Practical)

    +10(Internals)

     Total 22 250

     501 Business Contracts 4 40+10(Internals)

     502 Income Tax 4 40+10(Internals)

     503 Cost Accounting 4 40+10(Internals)

     504 Business Communication 4 40+10(Internals)

     V 505-C Data Base Management System - I 4 25+15(Practical)

    +10(Internals)

    506 Corporate Accounting I 5 40+10(Internals)

    507 Advanced Management Accounting 5 40+10(Internals)

    506-C Web Programming I 4 25+15(Practical)

    +10(Internals)

     Total 34 400

     601 Business Laws 4 40+10(Internals)

     602 Auditing 4 40+10(Internals)

     603 Cost and Management Accounting 4 40+10(Internals)

     604 Business Letters & Reports 4 40+10(Internals)

     VI 605-C Data Base Management System - II 3T+1P 25+15(Practical)

     +10(Internals)

    606 Corporate Accounting II 5 40+10(Internals)

    607 Advanced Management Accounting 5 40+10(Internals)

    606-C Web Programming 4 25+15(Practical)

    +10(Internals)

     Total 35 400

    2

    Old Syllabus Structure Up to Academic Year 2006-07

     B.Com (Computers) Course

    Paper No. Paper Title PPW Marks Semeste

    r

     101 Business Economics 4 50

     102 Book Keeping 6 50

     103 Industrial Organization 4 50

     I 104 Quantitative Techniques - I 4 50

    105-C Fundamentals of Information Technology I 4 35+15(Practicals)

    Total 22 250

     201 Business Economics and International Trade 4 50

     202 Accounting II 6 50

     203 Industrial Finance & Management 4 50

     II 204 Quantitative Techniques - II 4 50

    205-C Fundamentals of Information Technology II 4 35+15(Practicals)

    Total 22 250

     301 Banking & Financial System 4 50

     302 Special Accounts 6 50

     303 Quantitative Techniques - III 4 50

     III 304-C Fundamentals of E-Commerce 3T+1P 35+15(Practicals)

    305-C Accounting Systems I 4 50

     Total 22 250

     401 Banking Law & Practices 4 50

     402 Higher Accounts 6 50

     403 Quantitative Techniques - IV 4 50

     IV 404-C Fundamental of E-Commerce - 2 3T+1P 35+15(Practicals)

    405-C Accounting Systems II 4 35+15(Practicals)

     Total 22 250

     501 Business Contracts 4 50

     502 Income Tax 4 50

     503 Cost Accounting 4 50

     504 Business Communication 4 50

     V 505-C Data Base Management System - I 4 35+15(Practicals)

    506 Corporate Accounting I 5 50

    507 Advanced Management Accounting 5 50

    506-C Web Programming I 4 35+15(Practicals)

     Total 34 400

     601 Business Laws 4 50

     602 Auditing 4 50

     603 Cost and Management Accounting 4 50

     604 Business Letters & Reports 4 50

     VI 605-C Data Base Management System - II 3T+1P 35+15(Practicals)

     606 Corporate Accounting II 5 50

    607 Advanced Management Accounting 5 50

    606-C Web Programming 4 35+15(Practicals)

     Total 35 400

    3

    University College for Women, Koti.

    B.Com (Computers) I Semester

    With Effect From Academic Year 2007-08

    BUSINESS ECONOMICS

    Paper Code No: 101 Duration: 2hr 30mts Instruction: 4ppw Marks: 50[40T+10I]

    Objectives: to introduce to the students the theories of distribution and international trade.

UNIT I: INTRODUCTION

    Economic Activities- Distinguish between Economic and Non Economic Activities-Definition, Scope, Significance- Nature of Economics, Micro, Macro, Normative and Positive Economic analysis.

UNIT II: DEMAND UTILITY ANALYSIS

    Meaning of Demand- Types of Demand- Individual, Company, Industry demand and Derived demand- Demand Function-Law of Demand- Law of Diminishing Marginal Utility, factors influencing Elasticity of Demand.

UNIT III: THEORY OF PRODUCTION

    Law of Production- Law of Variable Proportions, returns to scale- Internal and External Economies- Cost Output Relation- Cost function concepts- Law of Supply.

UNIT IV: MARKET STRUCTURE AND PRICING

    Types of Competition-Perfect Competition, Monopoly- Price determination under Perfect competition and Monopoly- Price discrimination.

UNIT V: MARKET STRUCTURE AND PRICING(Contd)

    Monopolistic Competition- Oligopoly, Meaning and Significance of Pricing under Monopolistic Competition and Oligopoly

Suggested Readings:

    1. DD Chaturvedi: S.L.Gupta and Sumitra Paul: Business Economics, Galgotia

    Publishing Co., New Delhi.

    2. D.M.Mithani: Principles of Economics: Himalaya Publishing House, Mumbai.

    3. K.K. Dewett: Modern Economic Theory: Premier Publishing Co., New Delhi.

    4. V.S.R. Murthy: Fundamentals of Economics, Himalaya Publishing House,

    Mumbai.

    5. V.A.Mankar: Business Economics, Himalaya Publishing House, Mumbai.

    6. S.S.M. Desai: Economic System, Himalaya Publishing House, Mumbai.

    4

    University College for Women, Koti.

    B.Com (Computer) I Semester

    With Effect From Academic Year 2007-08

    BOOK KEEPING

    Paper Code No: 102 Duration: 2hr 30mts Instruction: 6ppw Marks: 50[40T+10I]

    Objectives : To introduce to the students the Accounting concepts and

     Recording of transactions.

Unit-I Introduction: Need-Definition and Scope-Book Keeping Vs

     Accounting-Branches of Accounting-Advantages and Limitations-

     Accounting process-Journalizing-Classification of Accounts-Ledger-

     Interpretation of Balances of Ledger Accounts.

Unit-II Subsidiary Books/Journals: Subsidiary Books including different

     types of Cash Books.

Unit-III Bank Reconciliation Statement: Need-reasons for difference

     between cash book and pass book balances-Reconciliation-

     problems on favourable balances and on overdraft-ascertainment of

     balance as per cash book and pass book-correct balances.

Unit-IV Bills of Exchange: Definition-Promissory note Vs Bills of

     Exchange-recording of transactions in the books of drawer and

     acceptor-honor and dishonour of bills including under insolvency-

     renewal of bills-retiring of bills under rebate-Accomodation bills.

    Unit-V Trial Balance. Capital-Revenue Receipts. Capital-Revenue

     expenditure.

Suggested readings:

    1. R.L. Gupta &Radhaswamy: Advanced Accountancy, sultan chand &

     sons, New Delhi

    2. S.P. Jain & K.L. Narang: Advanced Accountancy, Kalyani publishers,

     New Delhi

    3. A.N. Agarwal: Higher Science of Accountancy, Kitab Mahal, Allahabad 4. M.C. Shukla & Grewal: Advanced Accountancy, sultan chand &

     sons, New Delhi

    5. S.P. Iyengar: Advanced Accountancy, sultan chand &

     sons, New Delhi

    University College for Women, Koti.

    B.Com (Computers) I Semester

    5 With Effect From Academic Year 2007-08

    INDUSTRIAL ORGANISATION

    Paper Code No: 103 Instruction: 4ppw Duration: 2hr 30mts Marks: 50[40T+10I]

    Objectives: To introduce to the students the concepts of Trade, Commerce, Business & industry.

UNIT I: INTRODUCTION

    Concepts of Business, Industry, Commerce, Trade, Plant and firm, Objectives of Business- Forms of Business Organization- Sole trader and Partnership- Salient features.

UNIT II: FORMS OF BUSINESS ORGANISATION

    Hindu Undivided Family (HUI), Company and Co-Operatives- Company Promotion and Documentation.

UNIT III: STRUCTURE AND SIZE OF INDUSTRY

    Industrial Structure, Public, Private, Joint and Co-Operative Sectors, definition of size of firm different optima- Representative firm.

UNIT IV: STATE AND INDUSTRY

    Factors effecting Industrialization- Industrial policy- Liberalization and Consequences- Globalization and Privatization.

UNIT V: INDUSTRIAL DEVELOPMENT

    Role of MNC’s in Industrial development- Small Scale Industries- Definitions- Problems and Prospectus.

Suggested Readings:

    1. YK Bhushan: Business Organisation and Management, Sultan Chand and sons, New

     Delhi

    2. Jagdish Prakash: Business Organisation and Management,

    3. MC Shukhla: Business Organisation and Management, Sultan Chand and sons, New

     Delhi

    4. Koontz and Donnel: Principles of Management

    5. Newman H William Summer: Process of Management

    6. Peter Drucker: Management

    University College for Women, Koti.

    B.Com (Computers) I Semester

    6 With Effect From Academic Year 2007-08

    QUANTITATIVE TECHNIQUES-I

    Paper Code No: 104 Instruction: 4ppw Duration: 2hr 30mts Marks: 50[40T+10I]

Unit-I Introduction to statistics: Meaning, Definition, Functions,

     Importance and Limitations of Statistics. Collection of data-primary

     and Secondary data- Schedule and Questionnaire-Frequency

     distribution-tabulation diagrammatic and graphic presentation of

     data- statistical system in India.

Unit-II Measures of Central Tendency-I: Definition, Objectives and

     characteristics of measures of central tendency-types of averages,

     arithmetic mean, geometric mean, harmonic mean.

Unit-III Measures of Central Tendency-II: Median, Mode, Quartiles,

     Deciles, Percentiles, properties of averages and their application.

Unit-IV Set Theory: Set, Sub set, types of sets-Operation on sets-

     VennDiagram-De Morgan laws-application of theory.

    Unit-V Matrix: Meaning and operation- Matrix Algebra-types of matrices-

     Matrix multiplication-matrix determination, minors and co-factors,

     Matrix inverse.

Suggested Readings:

    1. C R Reddy: Business Statistics, Deep & Deep Publications, New Delhi. 2. Digambar Patri & D.N. Patri: QT, Kalyani Publications.

    3. Obul Reddy, Chikkodi & Satyaprasad: QT, Himalaya Publications. 4. V K Kapoor: Statistics-Problems and Solutions

    5. DN Elhance: Fundamentals of Statistics, Kitab Mahal.

    6. SP Gupta:Statistical methods, sultan chand & sons

    7. DC Sancheti & VK Kapoor:Statistics theory, methods and applications, sultan chand

    & sons

    8. SC Gupta: Fundamentals of Statistics, Himalaya Publications. 9. PK Gupta & Manmohan: Linear Programming theory of games, sultan chand & sons 10. SP Gupta, PK Gupta, & Manmohan:QT-II, sultan chand & sons

    University College for Women, Koti.

    B.Com (Computers) I Semester

    With Effect From Academic Year 2007-08

    FUNDAMENTALS OF INFORMATION TECHNOLOGY-I

    Paper Code No: 105 C Instruction: 4ppw

    7 Duration: 2hr 30mts Marks: 50[25T+15P+10I]

    Unit I: Introduction: Definition Characteristics and Limitations of Computers-Impact of Computers on Business and Society - Elements of Computers Hardware- CPU-

    Primary and Secondary Memory Input and Output devices.

Unit II: Evolution of Computers: History and Generations of Computers Software:

    Computer Languages-Developing a Computer Program: Algorithm-Flow Charts Compilation Testing and Debugging.

    Unit III: Operating Systems: Meaning, Definitions, Functions and Types of Operating Systems- Booting Process-Disk Operating System: Internal and External Commands- Wild Card Characters- Computer Virus.

Unit IV: Windows Basics: Desktop-Start Menu-Mouse actions.

    Word Processing: Meaning and Purpose of Word Processing-Advantages and Application of word processing.

     MS Word: Features-parts of Ms Word Application Window- Toolbars Creating, Saving and Closing a Document-Opening and Editing a Document- Moving and Copying a Text Text and Paragraph Formatting, Applying Bullets and Numbering Find and Replace

    Insertion of Objects Date and Time, Headers, Footers and Page Breaks- Auto Correct- Spelling and Grammar Checking- Graphics, Templates and Wizards-Mail Merge: Meaning, Purpose and Advantages Creating Merged Letters , Mailing Labels, Envelops and Catalogue Working With Tables- Format Painter.

     Unit V: MS Excel:

    Spread sheets: Meaning and Purpose of Spreadsheet/ Worksheet Advantages and

    Application of Spread Sheet / Worksheet- Features of Ms Excel- Worksheet, Workbook, Cell, Cellpointer , Cell Address Parts of MS Excel Window Saving, Opening and

    Closing Workbook- Insertion and Deletion of Worksheet- Entering and Editing Data in Worksheet Cell range Formatting Auto Fill- Formulas and its Advantages-

    References: Relative, Absolute and Mixed-Functions: Meaning and Advantages of Functions, Different types of functions available in Excel Templates-Charts-Graphs-

    Macros :Meaning and Advantages of Macros- Creation Editing and Deletion of Macros

     Data Sorting Filtering Validation- Consolidation- Grouping Pivot Table and Pivot

    chart Reports.

Lab work: 1.Ms Dos 2. Ms Word 3. Ms Excel

    References:

    1. Information technology: Dennis P. curtin, Mc Graw Hill International.

    2. Fundamentals of computers: P.Mohan, Himalaya Publications.

    3. Fundamentals of computers Atul Kahat, Tata Mc Graw hill.

    4. Fundamentals of computers: V Srinivas, Kalyani Publication.

    5. Ms Office: Sanjay saxsena

    6. Ms Office: BPB publication.

    8

    University College for Women, Koti.

    B.Com (Computers) II Semester

    With Effect from Academic Year 2007-08

    BUSINESS ECONOMICS AND INTERNATIONAL TRADE

    Paper Code No: 201 Instruction: 4ppw Duration: 2hr 30mts Marks: 50[40T+10I]

    Objectives: to introduce to the students the theories of distribution and international trade.

UNIT I :

    Marginal productivity-Theory of distribution-Theories of rent and wages.

UNIT II:

    Theories of Interest and Profit.

UNIT III:

    Business Cycles-Definitions and Phases-National Income-Concept and Measurement.

UNIT IV:

    Need of International trade-Comparative Cost Theory-Ohlin’s theory-Recent trade

    policy-Trade agreements-Bilateral and multilateral agreements.

UNIT V:

    Balance of trade-Balance of Payments-GATT-Social Clauses in GATT-Role of WTO in promoting International trade.

Suggested Readings:

    7. DD Chaturvedi: S.L.Gupta and Sumitra Paul: Business Economics, Galgotia

    Publishing Co., New Delhi.

    8. D.M.Mithani: Principles of Economics: Himalaya Publishing House, Mumbai.

    9. K.K. Dewett: Modern Economic Theory: Premier Publishing Co., New Delhi.

    10. V.S.R. Murthy: Fundamentals of Economics, Himalaya Publishing House,

    Mumbai.

    11. V.A.Mankar: Business Economics, Himalaya Publishing House, Mumbai.

    12. S.S.M. Desai: Economic System, Himalaya Publishing House, Mumbai.

    9

    University College for Women, Koti.

    B.Com (Computers) II Semester

    With Effect from Academic Year 2007-08

     ACCOUNTING II

    Paper Code No: 202 Instruction: 6ppw Duration: 2hr 30mts Marks: 50[40T+10I]

    Objectives : To introduce to the students the Accounting concepts and

     Recording of transactions.

UNIT I: FINAL ACCOUNTS OF SOLE TRADER

    Trading Account, Manufacturing account, Profit and Loss account and Balance Sheet-Adjustment-Closing Entries.

UNIT II: RECTIFICATION OF ERRORS

    Errors and their rectification-Types of Errors-Rectification of Errors before and after preparation of Final accounts- Suspense account-Effect of Errors on profit.

UNIT III: CONSIGNMENT

    Features-Performa Invoice-Accounts Sales-Declared Commission-Accounting treatment in the books of Consignor and Consignee-Valuation of Consignment Stocks-Normal and Abnormal loss-Invoice of goods at a price higher than the cost price.

UNIT IV: JOINT VENTURES

    Accounting procedure- all methods.

UNIT V: DEPRECIATION

    Provision-Reserves, meaning- Depreciation Causes and Objectives-Factors effecting depreciation accounting treatment- Straight line method-Diminishing Balance Method-Annuity method-Depletion method-Provision-Reserves-Different methods of accounting treatment.

Suggested Readings:

    1. R.L. Gupta &Radhaswamy: Advanced Accountancy, sultan chand &

     sons, New Delhi

    2. S.P. Jain & K.L. Narang: Advanced Accountancy, Kalyani publishers,

     New Delhi

    3. A.N. Agarwal: Higher Science of Accountancy, Kitab Mahal, Allahabad 4. M.C. Shukla & Grewal: Advanced Accountancy, sultan chand &

     sons, New Delhi

    5. S.P. Iyengar: Advanced Accountancy, sultan chand &

     sons, New Delhi

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