GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY. B.COM. PROGRAMME - (General & Vocational) SYLLABUS (w.e.f THE ADMITTED BATCH OF 2016-2017 ) FIRST YEAR – SEMESTER- I Hours – 5, Credits: 4 MODULE – 2 (CORE) FUNDAMENTALS OF ACCOUNTING-I Objectives : To make the students acquire the conceptual knowledge of accounting To equip the students with the knowledge of accounting process and preparation of final accounts. To develop the skills of recording financial transactions and preparation of reports using computers UNIT1: Introduction to Accounting: Need for Accounting – definition, features, objectives, functions, systems and bases and scope of accounting - Book keeping and Accounting - Branches of Accounting - Advantages and limitations-basic terminology used- Accounting concepts and conventions- Accounting cycle - Classification of accounts - Rules of double entry book keeping - Identification of financial transactions - Journal - posting to ledger, balancing of Ledger. Unit-II Subsidiary Books Sub Division of Journal-Preparation of Subsidiary Books including different types of cashbooks- simple cashbook, cashbook with cash and discount columns, cashbook with cash, discount and bank columns, cashbook with cash and bank columns and petty cash book. Preparation of sales register, purchase register, journal proper, debit note register, credit note register, and different cash books including interest and discount transactions using computers. Unit-III: Bank Reconciliation Statement Bank Reconciliation Statement- Need - Reasons for difference between cash book and pass book balances - problems on favorable and over draft balances - Ascertainment of correct cash book balance. Preparation of bank reconciliation statement. UNIT-IV: Trial Balance & Rectification of Errors. Trial Balance: meaning, objectives, methods of preparation - Preparation of trial balance, Errors and their Rectification - Types of Errors - Rectification before and after preparations of final Accounts - Suspense Account- Effect of Errors on Profit. Unit –V:Final Accounts Final Accounts: Meaning, features, uses and preparation of Trading Account, Profit & Loss Account and Balance Sheet-preparation of Final Accounts with Adjusting and Closing entries.
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GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY. B.COM. PROGRAMME - (General & Vocational) SYLLABUS
(w.e.f THE ADMITTED BATCH OF 2016-2017 )
FIRST YEAR – SEMESTER- I
Hours – 5, Credits: 4
MODULE – 2 (CORE) FUNDAMENTALS OF ACCOUNTING-I
Objectives :
To make the students acquire the conceptual knowledge of accounting
To equip the students with the knowledge of accounting process and preparation of final accounts.
To develop the skills of recording financial transactions and preparation of reports using computers
UNIT1: Introduction to Accounting:
Need for Accounting – definition, features, objectives, functions, systems and bases and scope of
accounting - Book keeping and Accounting - Branches of Accounting - Advantages and limitations-basic
terminology used- Accounting concepts and conventions- Accounting cycle - Classification of accounts - Rules of double entry book keeping - Identification of financial transactions - Journal - posting to ledger, balancing of Ledger.
Unit-II Subsidiary Books
Sub Division of Journal-Preparation of Subsidiary Books including different types of cashbooks- simple cashbook, cashbook with cash and discount columns, cashbook with cash, discount and bank columns,
cashbook with cash and bank columns and petty cash book. Preparation of sales register, purchase
register, journal proper, debit note register, credit note register, and different cash books including interest and discount transactions using computers.
Unit-III: Bank Reconciliation Statement
Bank Reconciliation Statement- Need - Reasons for difference between cash book and pass book balances
- problems on favorable and over draft balances - Ascertainment of correct cash book balance. Preparation of bank reconciliation statement.
UNIT-IV: Trial Balance & Rectification of Errors.
Trial Balance: meaning, objectives, methods of preparation - Preparation of trial balance, Errors and their
Rectification - Types of Errors - Rectification before and after preparations of final Accounts - Suspense Account- Effect of Errors on Profit.
Unit –V:Final Accounts
Final Accounts: Meaning, features, uses and preparation of Trading Account, Profit & Loss Account and Balance Sheet-preparation of Final Accounts with Adjusting and Closing entries.
Suggested Books:
1. Principles and Practice of Accounting- R.L. Gupta & V.K. Gupta Sulthan Chand & sons
price - profit maximizing output in the short and long run Monopoly- characteristics - Profit maximizing out-put in the short and long run - Defects of Monopoly – Distinction between Perfect competition and Monopoly.
output in the short and long - run – Oligopoly - characteristics - Price rigidity - Kinked Demand Curve - Distribution - Concepts – Marginal Productivity - Theory of Distribution.
Unit-IV National Income And Economic Systems:
National Income - Definition Measurement - GDP - Meaning Fiscal deficit - Economic systems - Socialism - Mixed Economic System - Free Market economy.
1. To apprise the students about the application of accounting knowledge in special business activities .
2. To impart the skills of properties of final accounts of non-trading concerns, partnership
organizations. 3. To develop the skills of recording of transactions relating to issue of shares and debentures
branches and departments manually and using computers.
UNIT-I: Accounts from Incomplete Records –Hire purchase and installment purchase
system.
Single Entry: Features-books and accounts maintained –Recording of transactions-Ascertainment of Profit.-Statement of affairs method. Conversion of single entry into double
entry – total debtors account – total creditors account – bills receivable account – bills payable
account. Trading and profit and loss account and Balance sheet. Hire Purchase System –Features-Accounting Treatment in the Books of Hire Purchaser and Hire
Vendor –default and Repossession –Installment Purchase System-Difference between Hire
purchase and Installment purchase systems- Accounting Treatment in the books of purchaser and
Vendor.
UNIT-II: Partnership Accounts:
Legal provisions in the absence of Partnership Deed-fixed and Fluctuating Capitals-Preparation of final accounts-Accounting Treatment of Goodwill and Admission of a partner.
Accounting treatment of Retirement and death of a Partner- Dissolution of firm(Excluding Sale of
firm. Company and Amalgamation)-Recording of partnership transaction and preparation of final accounts using computers.(24 Hours) .
UNIT-III: Accounting of Non-Profit Organizations: Non-Profit entities –Features of non-profit entities –Accounting process- preparation of
summaries –Receipts and payments Account meaning and special features –procedure for
preparation –uses and limitations.
Income and Expenditure Account- features-procedure for preparation-preparation of Balance
Sheet.
Blue Print:
Units Name of the Topic Problem Theory
Essay
15 M
Short
5 M
Essay
15 M
Short
5 M
Very Short
2 M
1 Single Entry 1 1 1
2 Hire Purchase System 1 1 1
3 Partnership Accounts 2 1 1 2
4 Accounting of Non-Profit Organizations 1 1 1 1
Suggested Readings: 1.Principles and practice of Accounting R.L Gupta & V.K Gupta Sulthan Chand & Sons.
GOVERNMNET COLLEGE (A) Rajahmundry Module – 10: BUSINESS STATISTICS- 1
III Semester Syllabus
MaxMarks:100 (75+25)
The objective of the paper is to impart knowledge on the application of statistical tools end techniques in
business decision-making & use of MS-Excel in interpretation of statistical data.
UNIT-1: Introduction to Statistics:
Meaning ,definition, importance and limitations of statistics .Collection of data .Primary and secondary data –(Sampling-Random-Non Random-Census)- Schedule and questionnaire- Frequency distribution-
Tabulation -Diagrammatic and graphic Presentation of data using Computers(Excel).
Unit-2 :Measures of Central Tendency :
Definition Objectives and Characteristics of Measures of central Tendency -Types of Averages-
Arithmetuc Mean, Geometric Mean. Harmonic mean ,Median ,Mode, Deciles .Percentiles .Properties of
averages and their applications .Calculation of averages using computers.
Unit-3 : Measures of Dispersion and Skewness :
Meaning and definition ,Properties of dispersion – Range-quartile Deviation- Mean Deviation-Standard Deviation - Coefficient of Variation –skewness defition - kari Pearsons and Bowley’s Measures of
skewness-Normal distribution Calculation of Disperson and skewness using Computers.
Unit-4 : Measures of Relation:
Meaning definition and use of correlation – Type of correlation-karipearson’s correlation coefficient-
Spearman’s Rank Correlation-probable’s error-Calculation of correlation by using Computers.
Blue Print:
Units Name of the Topic Problem Theory
Essay
15 M
Short
5 M
Essay
15 M
Short
5 M
Very Short
2 M
1 Introduction to Statistics 1 1 2
2 Measures of Central Tendency 1 1 1
3 Measures of Dispersion and Skewness 2 1 1 1
4 Measures of Relation 1 1 1 1
5
Suggested Readings:
1. Business Statistics Reddy.C.R.Deep Publications,New Delhi
2. Statistics-Problems and solutions Kappor V.K 3. Fundamentals of Statistics Elhance D.N
4. Statistical methods Gupthas S.P
5. Statistics Gupta.B.N
6. Fundamentals of Statistics Gupta S.C 7. Statistics-Theory,Methods and applications Sancheti.D.C & Kapoor V.K
B.Com II Year: III Semester syllabus Max. Marks: 100(75+25)
PPW: 5
The impart knowledge on Banking and Insurance concepts and to gain an insight on Financial Services.
UNIT1: Indian Financial System and its Regulations:
a. Indian Financial System – Structure - Objectives and importance of financial system - economic
development (Financial and Banking system charts). b. Financial Markets – Structure – Objectives and Importance
c. Financial Services – Structure – Objectives and importance
d. RBI -Functions of RBI – Role of RBI in Economic Development
Unit-2: Banking Systems and its Regulation: a. Commercial Banks – Meaning – importance and functions of commercial banks – Indian
Banking System – Structure - Banking Systems-Branch banking.- advantages and disadvantages
of branch banking and unit banking . b. An overview of banking; Banking sector reforms with special reference to prudential Norms.
Capital adequacy norms, Income recognition norms, classification of assets and NPAs;
c. innovations in Banking –ATMs. E-Banking Credit cards, Mobile Banking, On-line & Offshore Banking etc (working and operations) Internet banking and online frauds in banking
d. Regional and Rural banks, cooperative banks, Micro Finance, priority sector Lending
Indigenous banking. Role of NABARD. Development Financial instructions
Unit-3: Banker and Customer Relationship
A. Banker and customer definition and their relationship, types of customers and modes of
operations, procedure and precaution for opening an account, pass book & its features. Rights duties and obligations of the banker(Application forms for opening accounts ,Cheque Books ,pass
books requisition slips for withdrawals and deposits ,bank statements, etc)
B. Types of loans and advances, principles of sound lending policies credit appraisals of various forms of loans and advances. Modes of creating charges lien, pledge, mortgage and hypothecation
(Documents required for sanction of loans and advances)
Definition / meaning insurance and reinsurance, principles of insurance. Kinds of insurance,
advantages of insurance, globalization of Insurance and insurance sector reforms in India.
Blue Print
Units Name of the Topic Theory
Essay 15 M
Short 5 M
Very Short 2 M
1 Indian Financial System and its
Regulations
1 2 1
2 Banking Systems and its Regulation 2 2 2
3 Banker and Customer Relationship 2 2 2
4
5
Books Recommended :
1 Maheswari and Paul RR Banking theory law and practice
2 Sundaram and Varsheney Banking theory law and practice
3 Tannans--- Banking law and practice in India
4 Aryasri Banking and Financial system
5 M Y Khan Indai Finaicial System
6 P.k.Gupta Insurance and Risk Management
7 Vijay raghavan Iyengar Introduction to Banking
8 Guru Swamy Banking Theory and Practice TATA Mc Graw Hill
Government College(A) Rajahmundry
II B.Com . Degree Examination
(At the end of Fourth Semester)
Module – 13: ADVANCED ACCOUNTING - 2
Max Marks:75+25 Objectives:
1. To apprise the students about the application of accounting knowledge in special business
activities. 2. To impart the skills of properties of final accounts of non-trading concerns, partnership,
organizations.
3. To develop the skills of recording of transactions relating to issue of shares and debentures, branches and departments manually and using computers .
UNIT-I: Branch and Departmental Accounts:
Dependent Branches: Features –Books of accounts –methods accounting of dependent branches –Debtors System, Stock and debtors system-Recording of transaction relating to branch accounts
using computers. Accounting for Independent Branches:
Departmental Accounts: need, features, Basis for Allocation of Expenses, treatment of Inter-
Departmental Transfer at cost or selling price –Treatment of Expenses that cannot be allocated –Preparation of departmental profit and loss. (24 Hours).
UNIT-II Company Accounts: Issue of shares at par, Premium and at discount-Forfeiture and reissue of Shares-rights issue
(theory Only)-Recording of transactions relating to issue of shares using computers.
Issue and Redemption of Debentures-Redemption out of profits-sinking fund method. Recording
of transaction relating to issue and redemption of debentures using computers Underwriting of
Issue of shares (Simple Problems) .
Blue Print:
Units Name of the Topic Problem Theory
Essay
15 M
Short
5 M
Essay
15 M
Short
5 M
Very Short
2 M
1 Branch Accounts 1 1 1 1
2 Departmental Accounts 1 1 1
3 Company Accounts –Issue of Share 1 1 1 1 2
4 Company Accounts –Issue and redemption of
debentures 1 1 1
5
Suggested Readings:
1. Principles and practice of Accounting R.L Gupta & V.K Gupta Sulthan Chand & Sons. 2. Accountancy-I Tulasian TATA Mcgraw Hill Co
The objective of the paper is to impart knowledge on the application of statistical tools end techniques in
business decision-making & use of MS-Excel in interpretation of statistical data.
Unit-1: Regression Analysis
Meaning and utility of Regression analysis comparison between correlation and Regression-Regression
Equations-interpretation of Regression Co-efficient Calculation of Regression by using computers.
Unit-2: Analysis of Time Series
Meaning and utility of time series Analysis-Components of Time series-Measuresment of trend and Seasonal Variations –Utility of Decomposition of Time Series-decentralization of Data-Caluculation of
trend and seasonal variations using computers.
Unit-3 : Index Numbers
Meaning Definition and importance of Index Numbers-Methods of Construction of Index Numbers-Price
Index Numbers – Quantity Index Numbers-Tests of Adequacy of Index Numbers-deflating Index
Numbers using computers.
Unit-4: Business Forecasting
Introduction – Role of forecasting in Business – steps in forecasting – Methods of forecasting – Theories of business forecasting.
Blue Print:
Units Name of the Topic Problem Theory
Essay
15 M
Short
5 M
Essay
15 M
Short
5 M
Very Short
2 M
1 Regression Analysis 1 1 1
2 Analysis of Time Series 1 1 1 1
3 Index Numbers 1 1 1 1 2
4 Business Forecasting 1 1 1
Suggested Readings: 1 Business Statistics Reddy.C.R.Deep Publications,New Delhi
B.Com II Year:: IV Semester syllabus Module: MaxMarks:100(75+25)
PPW:5
Unit I: Negotiable Instruments
Promissory note and bills of exchange and cheque, difference between them ,types of crossing the cheque
,payments of cheque and consequences of wrongful dishonor ,collection of local and upcountry Cheques ,responsibilities and liabilities of collecting banker and statutory protection to the collecting
advantages and limitations. Relationship between cost, management and financial
accounting Cost concepts-Cost classification -preparation of cost sheet. Relationship of
costing department with other departments.
Unit-II: Material Cost.
Material Cost: direct and indirect material cost, Inventory control techniques-stock
levels, EOQ, ABC analysis. Issue of materials to production- pricing methods-FIFO,
LIFO with base stock, average methods.
Unit-III: Labour Cost and Overheads
Labor cost: direct and indirect labor cost- methods of payment of wages including
incentive plans –Halsey and Rowan plans, Tailors Piece Rate method.
Overheads: features, classification, methods of allocation and apportionment of
overheads.
Unit-IV Job and Contract Costing.
Single or Output Costing, Job and contract costing: Features, costing process-
computation of cost
Unit-V: Process Costing
Process Costing: features, treatment of normal and abnormal losses, preparation of
process cost accounts (excluding equivalent products and inter process profits)
Additional Input under Autonomy:
Operat ing Cost ing
Main problem carrying 15 Marks each which are come under Section – I may be set as stated
below.
1. Problem from the topic of Issue of Materials or payment of wages.
2. Problem from the topic of Allocation and Apportionment of overheads.
3. Problem from the topic of Quotation Cost sheet.
4. Problem from the topic of Process Costing
Suggested Readings:
1.Cost and Management Accounting Jain and Narang Kalyani Publishers
2.Cost and Management Accounting M.N Arora Himalaya Publishing House
3.Cost accounting Dutt pearson Education
4.Management accounting Sarma and Gupta kalyani publishers
5. Management accounting S.P.Guptha S.Chnad co
6. Management accounting S.N.maheswari Sultan chand and sons
7.Cost Accounting Jawaharlal Tata Mcgraw Hill
8.Cost Accounting Theory and Practice Banerjee PHI
9. Management and Cost Accounting Drury Cengage
Blue Print:
Units Name of the Topic Problem Theory
Essay
15 M
Short
5 M
Essay
15 M
Short
5 M
Very Short
2 M
1 Introduction - - 1 1 1
2 Material Cost- Pricing Methods 1 - - - 1
Material Cost- Ordering Levels 1
3 Labour Cost - 1 - 1 -
Overheads 1 - - - 1
4 Contract Costing 1 - - - 1
Job Costing - 1
5 Process Costing 1 - - 1 1
GOVERNMENT COLLEGE(AUTONOMOUS), RAJAHMUNDRY III B. COM – V - SEMESTER SYLLABUS
ELECTIVE-I
Module – 21:: ADVANCED CORPORATE ACCOUNTING – 1
This Elective group for B.Com. General students only ---------------------------------------------------------------------------------------------------------------------
Time: 3 Marks: 100 (75+25)
P.P.W: 5 (4+1)
Unit – I: The Accounts of Holding Companies:
The nature of Holding Companies – Legal requirements for a holding company – Schedule VI of
the Companies Act and subsidiary companies – Preparation of consolidated balance sheet –
cancellation of investment account – minority interest – cost of acquiring control or goodwill – capital reserve – preference share capital in subsidiary companies – debentures in subsidiary
companies (including problems related to the single subsidiary company).
Lab: Computation of Problems using Excel/Accounting packages.
Unit – II: Accounts of Electricity Companies (Double-Accounting System):
Meaning of double-account system – revenue account and net revenue account – capital account
(receipts and expenditure on capital account) and general balance sheet. Replacement of an asset. Important provisions of Indian Electricity Act 1910, Electricity supply act 1948 and the Companies
Act 1956 – Formats of relevant accounts – calculation of reasonable return and disposal of surplus.
Preparation of net revenue account and Balance sheet (including problems).
Lab: Computation of Problems using Excel/Accounting packages.
Unit - III: Human Resource Accounting:
Definition, objectives, approaches, assumptions, advantages, limitations of HRA, HRA in India. Historical cost accounting, Replacement cost method, Opportunity cost method. (Theory only).
This Elective group for B.Com. General & B.Com Computer Application students only ------------------------------------------------------------------------------------------------------------------
Time: 3 Marks: 100 (75+25)
P.P.W: 5 (4+1)
UNIT-I: Introduction:
Definit ion, Scope, Object ives of Management Account ing - Management
Account ing Vs. Financial Account ing and Cost Account ing. Installat ion of
Management Account ing System - Role of Management Accountant -
Controller funct ions - Management Information System (Theory only).
UNIT-II: Financial Statement Analysis:
Meaning, types, uses and limitat ions of ratio analysis, Computation and
interpretat ion of account ing rat ios; Liquidity, Profitability, Act ivity and
Solvency rat ios and preparat ion of Balance Sheet (including problems)
UNIT-III: Ratio Analysis: Meaning, classificat ion, advantages and limitat ions of ratio analysis.
Computation and interpretation of account ing rat ios: Liquidity, Profitabil ity,
Act ivity and Solvency rat ios (including problems).
Lab: Using Excel/ Account ing packages computat ion of problems on Rat io
Analysis.
Working Capital Management: Nature – determinants of Working Capital
Management – Est imat ion of working capital requirements - Management of
Inventory, Management of Debtors, Cash budgets
Additional Input under Autonomy:
C-V-P Analysis
Main problem carrying 15 Marks each which are come under Section – I may be set as stated
below.
1. Problem from the topic of Financial Statement Analysis.
2. Problem from the topic of Financial Statement Analysis
3. Problem from the topic of Ratio Analysis
4. Problem from the topic of Introduction(Theory)
5. Problem from the topic of Ratio (Theory)
Blue Print:
Units Name of the Topic Problem Theory
Essay 15 M
Short 5 M
Essay 15 M
Short 5 M
Very Short 2 M
1 Introduction - - 1 2 2
2 Financial Statement Analysis 1 1 1 - 1
3 Ratio Analysis 1 1 - 1 1
Working Capital Management 1 - - 1 1
Suggested Readings:
1. Introduction to Management Account ing:Charles T, Horn Gaxy L.Sundem
2. Tools and Technique of Management Account ing: N.Vinayakam
3. Management Account ing: S.P.Gupta
4. Management Account ing: Manmohan & Goyal
5. Management Account ing: V.Krishna Kumar
6. Practical problems in Management Account ing: Dr.Kulsreshtha and Gupta
Unit – I: Accounting for price level changes (Inflation Accounting): Introduction, limitations of historical cost accounting, methods of accounting for price level
changes - preparation of income statement and balance sheet under current cost accounting (CCA).
(including problems).
Lab: Computation of Problems using Excel/ Accounting packages.
Unit – II: Liquidation of companies: Scope, contributory preferential payments, preference dividend. Statement of affairs and deficiency/surplus account. Liquidators final statement of account, liquidators remuneration,
receiver for debenture holders, list ‘B’ contributories (including problems).
Lab: Computation of Problems using Excel/ Accounting packages.
Unit – III: Social Responsibility Accounting:
Meaning, Nature of social responsibility, need, objectives, accounting concept and objectives of
social responsibility, indicators of social performance (Theory only)
Note: Main Problem/ Theory carrying 15 Marks each which are come under Section – ‘A’ may be set as
stated below: Unit-I: One Essay Question - The concepts and Limitations of Historical Cost Accounting or Methods of
Accounting for price level changes..
One Problem – Inflation Accounting under CPA method only.
Unit – II: First Problem on preparation of Liquidators Final Statement. . Second Problem on preparation of Statement Affairs and Deficiency / Surplus Account.
Unit – III: One Essay Question from these topics: 1. Need and Objectives of Social Accounting.
2. Social Cost and Social Benefits. 3. Indications of Social Performance
GOVERNMENT COLLEGE(AUTONOMOUS), RAJAHMUNDRY
III B. COM – VI - SEMESTER SYLLABUS
ELECTIVE-III:
Module – 30: PRODUCT DEVELOPMENT AND MARKETING
This Elective group for B.Com. General students only
Deleting parts of a worksheet, clearing parts of a worksheet.
Formatting: Page setup, changing column widths and Row heights, auto format, changing font sizes
and Attributes, centering text across columns, using border buttons and Commands, changing colors
and shading, hiding rows and columns.
Introduction to functions: Parts of a functions, Functions Requiring Add-ins, The Function Wizard.
Examples functions by category: Data and time functions, Engineering functions, Math and Trig
functions, Statistical functions, Text functions.
Excel Charts: Chart parts and terminology, Instant charts with the chard wizard, creation of different
types of charts, printing charts, deleting charts – Linking in Excel.
Excel Graphics: Creating and placing graphic objects, Resizing Graphics, Drawing Lines and
Shapes
UNIT V: MS Access
Creating a Simple Database and Tables: Creating a contact Databases with the wiz, The Access
Table Wizard, Creating Database Tables without the wizard, Field Names, Data Types and
Properties, Adding, deleting fields, renaming the fields in a table.
Forms: The Form Wizard, Saving Forms, Modifying Forms
Entering and Editing Data: Adding Records, Duplicating previous entries without Retyping, Undo,
Correcting Entries, Global Replacements, Moving from Record to Record in a table.
Finding, Sorting and Displaying Data: Queries and Dynasets, Creating and using select queries,
Returning to the Query Design, Multilevel Sorts, Finding incomplete matches, Showing All Records
after a Query, Saving Queries, Crosstab Queries.
Printing Reports: Simple table, Form and Database printing, Defining advanced Reports, Manual
Reporting, properties in Reports, Saving Reports Relational Databases: Flat Versus Relational, Types
of Relationships, Viewing Relationships, Defining and Redefining Relationships, Creating and
Deleting Relationships.
MS Outlook: Introduction, Reading and Sending messages, managing the mail box, keeping a
contacts list, Scheduling tasks and Meetings.
Blue Print
Units Name of the Topic Theory
Essay
8 M
Short
4 M
1 Introduction to Windows 2 2
2 Word Basics 2 2
3 MS Power Point 2 2
4 Excel Basics 2 1
5 MS Access 2 1
GOVERNMENT COLLEGE(A),RJAHMUNDRY Module – 14 : Structured Programming Through ‘C’ - 1
B.Com II Year Computers: : III Semester Syllabus
UNIT-I : Problems solving and algorithm :
The problem solving aspect- Top down design-step wise refinements- implementation of algorithms-
efficiency of algorithms-Desirable program characteristics.
UNIT-II; Exchange of Two variables ,summation of set numbers – factorial computation –Generation of
Fibonacci series-reversing of digits of integers-GCD-Generation of Prime Numbers.
UNIT-III : ’C’ Programming :
Basics : Importance of C language-Structures of C language-variables-constants –Expressions-operators
,simple I/O functions control statements-storage classes. Programs using all the operators.
UNIT-IV :Functions : Concepts of functions-parameter passing- recursion-comparison of interaction and
recursion-scope and extent of variables-Programs using recursive and non recursive functions.
Blue Print
Units Name of the Topic Theory
Essay
15 M
Short
5 M
Very Short
2 M
1 Problems solving and algorithm 1 2 1
2 Exchange of Two variables 1 1 1
3 ’C’ Programming 2 2 2
4 Functions 1 1 1
5
GOVERNMENT COLLEGE(A),RJAHMUNDRY Module – 20 : Structured Programming Through ‘C’ - 2
B.Com II Year Computers : : VI Semester Syllabus
UNIT-I : Arrays and Strings: Single and multi dimensional arrays ,character arrays as a string-functions of strings. Programs using arrays and for string manipulation.
UNIT-II : Pointers : Definition and usage of pointers-address operator pointer variables. Problems using pointers.
UNIT-III : Structures and Unions : Declaring and using Structures –operations on structures –arrays of
structures-user defined data types ,passing structures to functions. Unions , difference between structures and unions scope of unions.
Data files : operating and closing a file creating a data file ,processing a data file.
Blue Print
Units Name of the Topic Theory
Essay
15 M
Short
5 M
Very Short
2 M
1 Arrays and Strings 2 2 2
2 Pointers 1 2 1
3 Structures and Unions 2 2 2
4
5
GOVERNMENT COLLEGE(AUTONOMOUS), RAJAHMUNDRY
III B. COM – V - SEMESTER SYLLABUS
ELECTIVE-III:
Module - 27: DATABASE MANAGEMENT SYSTEM - 1
This Elective group for B.Com Computer Application (Vocational) students only ------------------------------------------------------------------------------------------------------------------
Time: 3 Marks: 100 (75+25)
P.P.W: 5 (4+1)
Paper-11
DATABASE MANAGEMENT SYSTEM
UNIT- I :
Database Systems – Evolution of File Oriented Systems - Database Models – Database System
Components – Database Systems in the Organization – Data sharing Strategic
UNIT- II :
Database Planning - Database and Management Controls – Risks and Costs and Databases –
Database development
UNIT- III :
Database design – Principles of Conceptual Database Design – Conceptual Data Models –
Aggregation – Modeling conceptual Objects vs. Physical Objects
UNIT- IV :
Relational Data Model – Fundamental Concepts – Normalization – Transforming a Conceptual
Model – Relational Model – Relational Database Implementation – Relational Algebra and
Calculus.
Prescribed Text Books:
Peter Rob, Carlos Coronel, Database Systems Design, Implementation and Management,
Seventh Edition, Thomson, 2007.
Reference Text Books:
1. Elimasri/Navathe, Fifth Edition, Fundamentals of Database Systems , Pearson Addison
Wesley 2007.
2. Raman A Mata – Toledo/ PanlineK.Cushman, Schaum’s Outline series, Database
Management Systems, Tata McGraw Hill, 2007
3. C J Date, A.Kannan, S.Swamynathan, Eight Edition, An Introduction to Database
Systems, Pearson Education (2006).
3. 4. Michel Kifer, Arthur Bernstein, Philip M. Lewis, Prabin K. Pani Graphi, Database
Systems: An application oriented Approach, second edition, Pearson education, (2008).
Operators – Special Operators – Arithmetic Expressions – Evaluation of Expressions –
Precedence of Arithmetic Operators – Operator Precedence and Associativity
Prescribed Text Books:
3. E.Balagurusamy, Programming with Java.
4. Herbert Schildt, Java Complete Reference
Reference Text Books:
4. Kathy Sierra and Bert.Bates, Your Brain on Java
5. Chris Batess, Web Programming Building Internet Applications, Second Edition, Wiley,
2007.
6. Bhave, Programming with Java
GOVERNMENT COLLEGE(AUTONOMOUS), RAJAHMUNDRY
III B. COM – VI- SEMESTER SYLLABUS
ELECTIVE-IV:
Module -28 : OBJECT ORIENTED PROGRAMMING IN JAVA - 2
This Elective group for B.Com Computer Application (Vocational) students only ------------------------------------------------------------------------------------------------------------------
Time: 3 Marks: 100 (75+25)
P.P.W: 5 (4+1)
UNIT- I :
Decision Making and Branching – Decision Making with IF statement – Simple If Statement –
If-else Statement – Nested If else Statement –the Else if Ladder – The switch Statement - The ?:
operator
UNIT- II :
Decision Making and Looping – The while statement – The do statement – The for statement –
Jumps in Loops
UNIT- III :
Class – Objects and Methods – Defining a Class – Fields Declaration –Methods Declaration –
Creating Objects – Accessing class members – Constructors
UNIT- IV :
Methods Overloading – Static Members – Nesting of Methods – Inheritance – Overriding
Methods – Final Variables and Methods – Final Classes – Abstract Methods and Classes –
Visibility Control.
Prescribed Text Books:
1. E.Balagurusamy, Programming with Java.
2. Herbert Schildt, Java Complete Reference
Reference Text Books:
1. Kathy Sierra and Bert.Bates, Your Brain on Java
2. Chris Batess, Web Programming Building Internet Applications, Second Edition, Wiley,