1 VNR VIGNANA JYOTHI INSTITUTE OF ENGINEERING & TECHNOLOGY DEPARTMENT OF INFORMATION TECHNOLOGY II B. Tech, Semester I (IT) Subject : Digital Logic Design Subject Code : 5CS03 Academic Year : 2016 – 17 Number of working days : 90 Number of Hours / week : 4 Total number of periods planned: 65 Name of the Faculty Member: Ms.K.RENUKA IIYear B. Tech IT– I Sem L T/P/D C 3 1 3 (5CS03) DIGITAL LOGIC DESIGN Course Objectives By taking this course Students will Analyze and explore uses of logic functions for building digital logic circuits Explore the Combinational logic circuits. Examine the operation of sequential (synchronous and asynchronous) circuits. Understand the programming concepts of HDL for simulating any type of logic circuits. Course Outcomes At the end of the course students will Simplify the complex logic functions using k-maps and tabulation methods Build any type of combinational circuits that help in further designing memory elements Design Synchronous and Asynchronous sequential circuits using memory elements. Apply the concepts of HDL for simulating the logic functions, combinational and sequential circuits.
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1
VNR VIGNANA JYOTHI INSTITUTE OF ENGINEERING & TECHNOLOGY
DEPARTMENT OF INFORMATION TECHNOLOGY
II B. Tech, Semester I (IT)
Subject : Digital Logic Design
Subject Code : 5CS03
Academic Year : 2016 – 17
Number of working days : 90
Number of Hours / week : 4
Total number of periods planned: 65
Name of the Faculty Member: Ms.K.RENUKA
IIYear B. Tech IT– I Sem L T/P/D C
3 1 3
(5CS03) DIGITAL LOGIC DESIGN
Course Objectives
By taking this course Students will
Analyze and explore uses of logic functions for building digital logic circuits
Explore the Combinational logic circuits.
Examine the operation of sequential (synchronous and asynchronous) circuits.
Understand the programming concepts of HDL for simulating any type of logic circuits.
Course Outcomes
At the end of the course students will
Simplify the complex logic functions using k-maps and tabulation methods
Build any type of combinational circuits that help in further designing memory elements
Design Synchronous and Asynchronous sequential circuits using memory elements.
Apply the concepts of HDL for simulating the logic functions, combinational and sequential
circuits.
2
UNIT-I
I Syllabus
NUMBERS SYSTEMS AND CODES
Review of number systems- number base conversion-binary arithmetic- binary weighted and
non-weighted codes – Complements-Signed binary numbers-Error Detection and Correcting
Codes-Binary Logic.
II Learning Objectives
At the end of unit student must be able to
Learn Number Systems
Perform Number base conversions
Learn Binary Arithmetic
Learn Binary weighted and non-weighted codes
Learn Complements
Learn Signed binary numbers
Learn Error Detection and Correcting Codes
Learn Binary Logic.
III Lecture Plan
Lecture plan :
S.No. Description of Topic No. of
Hrs.
Method of
Teaching
1. Learn Number Systems 1 PPT+Video
2. Number base conversions 2 PPT+Video
3. Binary Arithmetic 1 PPT
4. Binary weighted and non-weighted codes 1 PPT
5. Complements 1 PPT, chalk &
board
6 Signed binary numbers 1 chalk & board
7 Error Detection and Correcting Codes 2 chalk & board
8 Binary Logic 1 chalk & board
________
Total: 10Hrs
_________
IV Assignment
1. Perform the Number conversion
2. Explain Error Detection and Correction Codes.
3.Explain Different Logic gates With neat Diagrams
3
UNIT-II
I Syllabus BOOLEAN ALGEBRA AND GATE LEVEL MINIMIZATION: Postulates and theorems- representation of switching functions-SOP and POS forms –Canonical forms-digital logic gates –Karnaugh Maps –minimization using three variable, four variable and five variable K-Maps, Don’t Care Conditions- NAND and NOR implementation , Other Two-Level Implementation –Exclusive –OR function -Integrated Circuits-Hardware Description Language(HDL)
II Learning Objectives
At the end of unit student must be able to
Learn Postulates and theorems of Boolean Algebra
Learn representation of switching functions
Learn SOP and POS forms
Learn Canonical forms Learn digital logic gates Learn Karnaugh Maps -minimization using three variable v Learn four variable K-Maps
Learn five variable K-Maps Learn Don’t Care Conditions
Learn NAND and NOR implementation Learn Other Two-Level Implementation Learn Exclusive -OR function
10 Read Only Memory-Programmable Logic Array 1 chalk & board
11 Programmable Array Logic 1 chalk & board
12 HDL for Combinational Circuits 2 chalk & board
_________
Total:15 Hrs
___________
IV Assignment
1. Explain Combinational Circuits with neat diagram
2. Design a 4 bit Binary adder
3. Explain BCD adder
4. Design PLA and PAL for the Boolean equations
UNIT-IV
I Syllabus
DESIGN OF SEQUENTIAL CIRCUITS:- Combinational Vs Sequential Circuits – Latches-Flip Flops-RS flip flop, JK flip flop, T flip flop, D flip flop, Master-Slave Flip flop- Flip Flops excitation functions –Conversion of one flip flop to another flip flop- Asynchronous Vs Synchronous circuits-Analysis of clocked sequential circuits-State Table-State Diagram-State Reduction and State Assignment-Mealy and Moore Machines-capabilities and limitations of Finite State Machine-State equivalence and machine minimization-Design of synchronous counters- Ripple Counters-Asynchronous counters-Registers-Shift Registers- HDL for Sequential circuits.
II Learning Objectives
At the end of unit student must be able to
Differentiate Combinational Vs Sequential Circuits
Learn Latches
Learn Flip Flops-RS flip flop
Learn JK flip flop
Learn T flip flop
6
Learn D flip flop
Learn Master-Slave Flip flop
Learn Flip Flops excitation functions
Learn Conversion of one flip flop to another flip flop
Learn Asynchronous Vs Synchronous circuits
Learn Analysis of clocked sequential circuits
Learn State Table
Learn State Diagram
Learn State Reduction and State Assignment
Learn Mealy and Moore Machines
Learn capabilities and limitations of Finite State Machine
Learn State equivalence and machine minimization
Learn Design of synchronous counters
Learn Ripple Counters
Learn Asynchronous counters
Learn Registers
Learn Shift Registers
Learn HDL for Sequential circuits.
III Lecture Plan
S.No. Description of Topic No. of
Hrs.
Method of
Teaching
1. Combinational Vs Sequential Circuits 1 PPT, chalk & board
(b) find 95% one sided confidence interval for which gives a lower band
for
7. Calculate 2, for the posterior distribution if the random sample size is 80, x=
18.85 , s=5.55 using s for s.d. of population
22
8. An ambulance service claims that it takes on the average 8.9 minutes to reach its
destination in emergency calls. To check on this claim the agency which issues
license to ambulance service has then timed on fifty emergency calls getting a
mean of 9.2 minutes with s.d. of 1.6 minutes. What can they conclude at 5% level
of significance?
9. A sample of 100 electric bulbs produced by manufacturer ‘A’ showed a mean life
time of 1190 hrs and a s.d. of 90 hrs A sample of 75 bulbs produced by
manufacturer ‘B’ showed a mean life time of 1230 hrs with s.d. of 120 hrs. Is
there difference between the mean life times of the two brands at a significance
level of 0.05
10. Test the N.H. 0 BA against the A.H. 0 BA at 0.01 loss for the
following data
Sample Size mts (kgs) s.d.(kgs)
Type A 40 247.3 15.2
Type B 30 254.1 18.7
11. To test the claim that men are taller than women , a survey was conducted
resulting in the
following data
Gender Sample size Mean weight s.d
Men 1600 172 cm 6.3 cm
Women 6400 170 cm 6.4 cm
UNIT-IV
SYLLABUS:TESTS OF SIGNIFICANCE- SMALL SAMPLES
Tests of significance-t distributions, confidence interval for the t- distribution, F-distributions
and Chi square distributions.
OBJECTIVES: after completion of the unit the student would be able to
Test hypothesis concerning one and two means for small samples.
Solve real time problems appear in engineering and applied sciences
Describe analysis of rxc tables
Describe goodness of fit test
ACADEMIC SCHEDULE
Lecture 49 , 50 t-test
Lecture 51 , 52, 53 F-test
Lecture 54, 55,56 Chi square –test
23
ASSIGNMENTS
1. Construct a 99% confidence interval for the true mean weight loss if 16 persons on
diet control after one month had a mean weight loss of 3.42 kgs with s.d of 0.68 kgs.
2. If 6 out of 20 cingarette smokers randomly chosen preferred charminar cigarettes,
test
the calim at 0.05 LOS that 20% of the smokers prefer charminar.
3. If in a random sample of 600 cars making a right turn at a certain traffic junction
157
drove into the wrong lane. Test whether actually 30% of all the drivers make this
mistake or not. Use 0.01 LOS
4. Construct 95% Confidence interval for the true proportion of computer literates if
the
36 out of 100 persons from rural areas are computer literates.
5. Determine the size of smallest sample required to estimate an unknown
proportion of
blind students to within a max. error of 0.06 with atleast 95% confidence.
6. Producer of ‘gutkha’ claims that the nicotine content in his ‘gutkha’ on the
average is 1.83 mg. can this claim be accepted if a random sample of 8 ‘gutkhas’
of this type have the nicotine contents of 2.0,1.7,2.1,1.9,2.2,2.1,2.0,1.6 mg.
7. Out of a random sample of 9 mice suffering with a disease, 5 mice were treated
with a new serum while the alarming were not treated. From the time of
commencement of experiment, the following one the survival times
Treatment: 2.1 5.3 1.4 4.6 0.9
No.of Treatment 1.9 0.5 2.8 3.1
Test whether the serum treatment is effective in usig the disease and 0.05 LOS
8. If 48 out of 400 persons in rural area possessed ‘cell’ phones while 120 out of 500
in urban area. Can it be accepted that the proportion of ‘cell’ phones in the rural
area and urban area is same or not . use 5% of l.o.s
9. The following police records shows that type of crime in 4 regions of country.
Determine whether the incidence of crime depended on region..use 0.01 l.o.s
Region physical assault murder rape homicide
East 162 118 451 10
West 310 196 996 25
North 258 193 458 10
South 280 175 390 19
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UNIT-V
SYLLABUS:QUEUING THEORY: Arrival process and service process -Pure birth and death
process M/M/1 model with finite and infinite capacities , M/M/C modal with infinite capacity.
OBJECTIVES:After completion of the unit, the student would be able to
Explain pure birth and death process
Describe M/M/1 model
Solve simple problems of M/M/1 model
Describe M/M/C model(Infinite capacity)
Solve simple problems of M/M/C model
ACADEMIC SCHEDULE (4 PERIODS)
Lecture 57, 58&59 Pure birth and death process
Lecture 60,61&62 M/M/1 model
Lecture 63&64 M/M/C model
ASSIGNMENTS:
1. A TV repairman finds that the time spent on his jobs has an exponential
distribution with mean 30 minutes. He repairs sets in the order in which they arrive.
The arrival of sets is approximately poisson with an average of 10 per an eight hour
day. Find the repairman’s idle time each day. How many jobs are ahead of the
average set just brought in.
2. Arrival rate of telephone calls at a telephone booth are according to poisson
distribution with an average time of 12 minutes between two consecutive call
arrivals. The length of telephone calls is assumed to be exponentially distributed with
mean 4 minutes.
Find the probability that a caller arriving at the booth will have to wait
Find the average queue length that forms from time to time
Find the fraction of a day that the phone will be in use
When convinced that an arrival would expect to have to wait at least five minutes for
making the call.
25
VNR VIGNANA JYOTHI INSTITUTE OF ENGINEERING & TECHNOLOGY DEPARTMENT OF INFORMATION TECHNOLOGY
II B. Tech, Ist Semester : Common to all branches Subject : Business Economics & Financial Analysis Subject Code : 13CMS001 Academic Year : 2016 – 17 Number of working days : 90 Number of Hours / week : 4 Total number of periods planned: 60 Name of the Faculty Member : N. Aruna Kumari
UNIT I Business & New–Economic environment: Characteristic features of Business, features and evaluation of sole proprietorship, partnership, joint stock company, Public enterprises and their types. Changing Business Environment in post–liberalization scenario. LEARNING OBJECTIVES: After studying this unit, you should be able to :
Define the term Business and explain feature of Business.
Explain the forms of organizing business enterprises.
Determine the factors which help in identifying suitable form of organization.
Pin–point the rationale of the present large-scale presence of public enterprises in
our economy.
Outline economic and non-economic objectives of public enterprises.
Analysis various forms of organizing public enterprises.
Explain problems of PEs and also suggest measures to solve the same.
Analyze the changes in business environment ( Recent trends in Business sector )
S.No. Description of Topic No. of Hrs. Method of Teaching
1. Define the term Business what is economic environment Interests of the business and its types
1st & 2nd hour PPT + Video
2. Definition of a firm and Characteristic features of business
3rd hour Black board
3. Forms of Business Organizations Factors affecting the choice of selecting form of business
4th hour Black board + PPT
4. Features & Evaluation of Sole proprietorship and Partnership business
5th hour Black board + Video
5. Features & Evaluation of Joint stock company
6th & 7th hour Black board +PPT
26
6. Evaluation of Public enterprises and their types
8th hour Black board + PPT
7. Changing business environment in post-liberalization scenario
9th hour Black board + Video
ASSIGNEMNTS :
1. What are the characteristics of a business unit?
2. Explain the features of sole trader form of organization. Discuss the advantages and
limitations of sole trader form of organization?
3. Evaluate the partnership form of business organization. How does it overcome the
limitation of proprietary form of business?
4. What qualities do you expect in persons to become good partners in business?
5. What do you understand by Joint Stock Company? What are its salient features?
6. What are the reasons for joint stock company being popular as a form of
organization?
7. Discuss the factors affecting the choice of forms of business organization?
8. Distinguish between public limited and private limited company?
9. What is need for public enterprises? Explain the recent achievements of public
enterprises.
10. Explain briefly various steps involved in formation of a company?
11. Distinguish between public corporation and government company?
12. Examine the impact of changes that have taken place in business environment on
business enterprise functioning.
13. What do you understand by privatization & Globalization?
14. Vertically evaluate new industrial policy 1991.
UNIT II Introduction to business economics, and demand analysis Definition; Nature and scope of managerial economics - demand analysis determinants; Law of demand and its exceptions. Elasticity of demand and demand forecasting Definition; Types; Measurement and significance of elasticity of demand; Demand forecasting; Factors governing demand forecasting; Methods of demand forecasting - survey methods, statistical methods, expert opinion method, test marketing, controlled experiments, and judgmental approach to demand forecasting. LEARNING OBJECTIVES: After studying this unit, Student should be able to :
Define “Managerial Economics”
Identify the factors that constitute scope of Managerial Economics.
Explain significance of Managerial Economics and how it helps business managers
in performing decision – making function.
Define what is Demand
27
Analyze the important factors determining demand for a commodity.
List out the conditions or situation under which law of demand does not hold good.
Explain assumptions of Law of Demand.
Suggest the appropriate measure to accelerate the product demand.
Measurement of change in Quantity demanded as a result of change in demand
determinant.
How Elasticity of Demand helps businessman in fixing right price for his product.
Factors determining nature of Demand for a product.
Types of Elasticity of Demand and measurement of the same.
Importance of estimating demand for commodities.
Factors to be taken into account while undertaking demand forecasting activity.
Possible approaches to forecast demand of new and established products
S. No.
Description of Topic No. of Hrs. Method of Teaching
1. Introduction to business economics, and demand analysis
10th hour PPT + Video
2. Business economics: Definition; Nature and scope of managerial economics
11th hour Black board
3. Demand analysis: Definition; Types; Determinants and Law of demand and its exceptions.
12th hour PPT + Video
4. Elasticity of demand: Definition; Types; Measurement and its significance
6. Explanation of Methods of Demand forecasting: Survey methods Statistical methods Expert opinion method Test marketing Controlled experiments, and Judgmental approach to demand
forecasting
16th hour Black board
ASSIGNEMNTS: 1. “Managerial Economics is the discipline which deals with the application of
economic theory to business management”. explain
2. Managerial Economics is the study of the allocation of resources available to a firm.
Explain
3. Managerial Economics is prescriptive rather than descriptive in character. Explain
this statement.
28
4. Discuss in detail the role of economics in Engineering Industry and its influence on
the technical decisions.
5. Define Managerial Economics. Explain its relationship with other branches and also
explain the role of managerial economist in running business enterprise on prudent
commercial practice.
6. What is demand analysis? Explains the factors influencing the demand for a product.
7. What is meant by demand? Everyone desires for an Ambassador CAR – does this
mean that the demand for Ambassador CAR is large?
8. State and explain the law of demand. Are there any exceptions to the law?
9. What is meant by elasticity of demand? Explain by giving suitable examples, how
elasticity of demand determines the price policy of a firm.
10. Explain the concepts and kinds of elasticity of demand that are relevant to the
manages of a firm.
11. What is cross – elasticity of demand? Is it positive for substitutes or for
complements? Show in a diagram the curve relating the demand for coffee to the
price of tea
12. Define income – elasticity of demand and distinguish it’s various types? How does
income elasticity differ from price elasticity of demand ?
13. Explain the factors determining Elasticity of demand?
14. What do you mean by demand forecasting? Explain briefly various methods of
demand forecasting?
15. What criteria should be adopted to choose a good forecasting Method to estimate
product demand?
16. What are the factors that are considered while estimating a firms sale? Enumerate
the difficulties in forecasting sale of consumer durables?
UNIT III Cost analysis Cost concepts - opportunity cost, fixed vs. variable costs, explicit costs vs. implicit costs, and out of pocket costs vs. imputed costs; Break-even analysis (BEA) - determination of break-even point (simple problems), managerial significance, and limitations of BEA. Capital and capital budgeting Capital and its significance; Types of capital; Estimation of fixed and working capital requirements; Methods and sources of raising finance. Nature and scope of capital budgeting; Features of capital budgeting proposals; Methods of capital budgeting - payback method, accounting rate of return (ARR), and net present value method (simple problems) LEARNING OBJECTIVES: After studying this unit, you should be able to :
Define various types of costs
Distinguish between one type of cost and the others.
Analyze the nature of various costs and how they influence the total cost.
29
Explain the significance of cost analyses in taking right decisions in business
enterprises.
Determine the level of output at which there is neither profit nor loss.
Calculate / Identify the volume of sales at which a desired amount of profit can be
earned.
Estimate capital requirements of a business enterprises.
Describe the sources of mobilization of long-term & short-term capital.
Explain factors determining working capital and fixed capital requirements.
Evaluate the investment opportunities in terms of cost and benefit.
Identify the best investment opportunity which yields higher rate of return.
Explain importance of capital budgeting and also explain basic procedure involved
in selection of best investment proposal.
S.No. Description of Topic No. of Hrs. Method of
Teaching
1. Introduction about Cost analysis and Cost concepts
17th hour Black board
2. Evaluation of types of Costs 18th hour Black board +PPT
4. Determination of break-even point Simple problems in BEP
20Th hour Black board + Problem solving
5. Capital and capital budgeting and its significance& Factors determining;
21st hour Black board
6. Types of capital; and Working Capital Cycle 22nd hour Black board
7. Estimation of fixed and working capital requirements;
23rd hour Black board
8. Methods and sources of raising finance. 24th & 25th hours
Black board + PPT
9. Nature and scope of capital budgeting; 26th hour Black board
10. Features of capital budgeting proposals; 27th hour Black board
11. Methods of capital budgeting – Payback method,
Accounting rate of return (ARR), and
Net present value method (simple
problems)
28th & 29th hour
Black board + Problem solving
30
ASSIGNEMNTS : 1. Explain the relationship between marginal cost, average cost and total cost,
assuming a short run non – linear cost function ?
2. What is opportunity cost ? Give some examples of opportunity cost. How are these
costs relevant for managerial decisions ?
3. Write short notes on
a. Fixed cost and variable cost
b. Out of pocket costs and imputed cost
c. Explicit cost and Implicit cost.
d. Shutdown cost and Abandonment cost
4. What is meant by break even Analysis ? Explain the uses and limitation of BEP
5. Describe the Break – Even point with the help of diagram and its uses in business
decision – making ?
6. How do you determine BEP in terms of Physical units and sales value ?
7. If sales is 10,000 units and selling price Rs.20 per units, variable cost Rs.10 per unit
and fixed cost is Rs.80000, find out BEP in units and in sales revenue. What is profit
earned ? What should be the sales for earning a project of Rs. 60000 ?
8. The PV ratio of VNRVJIET Ltd. Is 40% and the margin of safety is 30% you are
required to work out the BEP and net profit, if the sales volume is Rs.14000.
9. Sales are Rs.110000 producing a project of Rs.4000 in period – I sales are Rs.
150000 producing a project of Rs,12000 in period – II. Determine BEP and fixed
expenses.
10. Describe the institutions providing long term finance.
11. What are the major sources of short term finance?
12. What are the components of working capital? Explain each of them?
13. Explain the following with respect to working capital management
a. Kinds of working capital
b. Significance of maintaining adequate working capital.
c. Estimation of working capital requirements.
14. What do you understand by working capital cycle and what is its importance?
15. What is importance of capital budgeting? Explain the basic steps involved in
evaluating capital budget proposals?
16. What are the merits and limitations of pay backperiod ? How does discounting
approach overcome the limitations of payback method?
17. What is meant by discounting and time value of money? How is it useful in capital
budgeting?
18. A business firm is thinking of choosing the right machines for their purpose after
financial evaluation of the proposal. The initial cost and the net cash flow over years.
( Income less running expenses but not depreciation ) to the business firm have
been calculated for each machine as follows
31
Machine X
Rs.
Machine Y
Rs.
Initial Cost 20000 28000
Net cash flow 1 year 8000 10000
2 year 12000 12000
3 year 9000 12000
4 year 7000 6000
5 year 6000 6000
Choose the machine based on a. Payback period b. Accounting rate of return 19. A company has at hand two proposals for consideration ( M and N ). The cost of the
proposals in both the cases is Rs. 500000 each. A discount factor of 12% may be
used to evaluate the proposals. Cash inflows after tax are as under.
Proposal M
Rs.
Proposal N
Rs.
1 year 150000 50000
2 year 200000 150000
3 year 250000 200000
4 year 150000 300000
5 year 100000 200000
Which one will you recommend under present value method.
UNIT-IV Theory of production Production function - isoquants and isocosts, least cost combination of inputs, and laws of returns; Internal and external economics of scale. Market structures Types of competition; Features of perfect competition, monopoly, and monopolistic competition; Price-output determination in case of perfect competition and monopoly. Pricing policies and methods Cost plus pricing; Marginal cost pricing; Sealed bid pricing; Going rate pricing, Limit pricing, Market skimming pricing, Penetration pricing, Two-part pricing, Block pricing, Bundling pricing, Peak load pricing, Cross subsidization. Learning Objectives:
Define “Production Function”
Classify various production Functions.
Explain Input – Output relationship in the short – run and in the long – run
Identify least cost combination of inputs.
Find out the different combinations of inputs which yields a desired amount of
output.
Explain the economies and diseconomies of large scale production / business
operations.
32
Classify the markets based on type of completion prevailing for a product
Explain the role of time factor in the determination of price.
Also explain price – out determination in different market situation.
Describe the features of different markets.
Explain different pricing strategies.
Analysis the situations under which what type of price strategy must be adopted in
pricing the products.
S.No. Description of Topic No. of Hrs. Method of Teaching
1. Introduction about production and market 30th hour Black board + Video 2. Theory of production: Production function
& Assumptions 31st hour Black board
3. Types of production Functions, their utility: isoquants and isocosts,
32nd & 33rd hours
Black board + PPT
4. Laws of production Function; least cost combination of inputs, and laws of returns;
34th & 35th hour
Black board + PPT
5. Internal and external economics of scale. 36th hour Black board 6. Market structures and Types 37th & 38th
hour
Black board + PPT
7. Competition; Features of perfect, monopoly, and monopolistic competition;
39th hour Black board + Video
8. Price-output determination in case of types of competitions
ASSIGNEMNTS: 1. Define production function, Discuss in detail the different types of production
function.
2. What is meant by internal and external economies of scale ?what are its sources ?
And what are various types of internal economies available to a firm ?
3. Explain and illustrate the “ Law of Diminishing Returns “ and “Law of Returns to
scale?
4. What is optimum combination ? Explain the principles of least cost combination of
factors
5. Distinguish between Law of Diminishing returns and law of returns to scale?
6. What are isocosts and Isoquants ? Do they intersect each others ?
7. Explain the following with reference to production function ?
33
a. Marginal rate of technical substitution ( MRTS )
b. Variable proportions of factors
8. Compare between monopoly and perfect competition or Distinguish between
perfect and Imperfect markets?
9. What is price discrimination? What are the essential conditions for price
discrimination?
10. What are the causes for the emergence of monopoly?
11. Explain the objectives of pricing and determinants of price of a product?
12. What are the features of monopolistic competition? How is it different from
monopoly?
13. Explain how the price is determined under conditions of perfect competition.
Illustrate this with help of diagram?
14. Define monopoly. How is price under monopoly determined?
15. What are the various popular pricing practices? Which of them are most suitable for
a firm facing competition?
UNIT V Introduction to financial accounting Double-entry book keeping; Journal; Ledger; Trial balance; Final accounts - trading account, profit and loss account, and balance sheet with simple adjustments. Financial analysis through ratios Computation; Analysis and interpretation of liquidity ratios - current ratio, and quick ratio; Activity ratios - inventory turnover ratio, and debtor turnover ratio; Capital structure ratios – debt-equity ratio, and interest coverage ratio; Profitability ratios - gross profit ratio, net profit ratio, operating ratio, P/E ratio, and EPs. LEARNING OBJECTIVES: After studying this unit, you should be able to :
Record the business transaction systematically in the books of accounts.
Post journal entries into concerned accounts in the ledger book.
Find out the gross and net results of business operations.
Prepare balance sheet at the end of business year.
Distinguish between fixed assets and current assets, Deft and equity, Gross profit
and net profit, Debtors and creditors.
Explain the basic accounting concepts and conventions and also give examples.
Analyze the liquidity, solvency, profitability of the business organization.
Calculate liquidity ratios, activities ratio, solvency ratios and profitability ratios
Elaborate the importance of finance function for evaluating the economic status of a
business unit.
Explain how different ratios help concerned parties in interpreting financial
position of business in general and interested financial aspect of business in
particular.
34
S.No. Description of Topic No. of Hrs. Method of Teaching
1. Introduction to financial accounting 43rd & 44th hour
Black board + PPT
2. Double-entry book keeping; 45th hour Black board 3. Journal; Ledger; Trial balance; 46th & 47th
hour Black board+ PPT
4. Final accounts - trading account, 48th & 49th hour
Black board + PPT
5. Profit and loss account and balance sheet with simple adjustments.
50th & 51st hour
Black board+ PPT
6. Financial analysis through ratios & Computation;
52nd & 53rd hour
Black board + PPT
7. Analysis and interpretation of liquidity ratios: current ratio, and quick ratio;
54th hour Black board + PPT
8. Analysis and interpretation of Activity ratios - inventory turnover ratio, and debtor turnover ratio;
55th hour Black board + PPT
9. Analysis and interpretation of Capital structure ratios – debt-equity ratio, and interest coverage ratio;
56th hour Black board + PPT
10. Analysis and interpretation of Profitability ratios – Gross profit ratio, Net profit ratio, Operating ratio, P/E ratio, and EPs.
57th hour Black board + Problem Solving
12. Problems Practice 58th hour Black board + Problem Solving
ASSIGNEMNTS :
1. Explain the basic accounting concepts and conventions. Give examples.
2. What do you understand by double entry book keeping ? What are its advantages?
3. What is Journal ? How is it ruled?
4. Define ledger ? state what is meant by sub division ledger
5. What is three column cash book? What is contra entry? Illustrate
6. What “Trial Balance”? State the main objectives of preparing the Trial Balance.
Explain the rules of preparing the trial balance.
7. What do you mean by final accounts? What are its constituents? Name them and
briefly explain the purpose of each of them.
8. What are financial statements ? Why they needed? How are they prepared?
35
9. Pass Journal entries for the following transactions in the books of M/s. Raghu on 1st
August,2003 commenced business with Rs.100000
Rs.
4.8.2003 Purchased goods 25000
5.8.2003 Purchased furniture 4000
6.8.2003 Opened bank account with 50000
10.8.2003 Sold goods 15000
11.8.2003 Sold goods to srihari 10000
15.8.2003 Purchased goods from kalyan 5000
16.8.2003 Paid commission 100
20.8.2003 Printing & stationery 250
25.8.2003 Purchased typewriter 2500
21.8.2003 Drawn money from bank 6000
27.8.2003 Received interest 150
30.8.2003 Paid rent 1500 and salary 800
10. Journalize the following transactions and post them to the ledger.
a. Ram invests Rs.10000 in cash
b. He bought goods worth Rs.2000 from shyam
c. He bought a machine for Rs.5000 from Lakshman on account
d. He paid to Lakshman Rs.2000
e. He sold goods for cash Rs.3000
f. He sold goods to ‘A’ on account Rs.4000
g. He paid to Shyam Rs.1000
h. He received amount from ‘A’ Rs.2000
11. In the books of Vani prepare trading, profit & loss account and balance sheet for the
year endings 31st March 2003 from the following particulars.
Rs.
1 Opening stock 5000
2 Salaries 500
3 Sales 70400
4 Motor car 25000
5 Traveling expenses 700
6 Cash in hand 5000
7 Capital 30000
8 Interest 1800
9 Bills receivables 4000
10 Wages 2000
11 Furniture & Fixtures 3600
12 Sundry debtors 14000
13 Lighting 350
14 Printing & Stationery 100
15 Postage 50
36
16 Returns inwards 6000
17 Purchase 25000
18 Commission 1500
19 Bank balance 10000
20 Advertisement 1000
21 Sundry creditors 5200
Adjustments 1. Closing stock Rs.40000
2. Write off bad debts Rs.100
3. Prepaid commission Rs.200
4. Outstanding salaries Rs.150
12. What are the types of financial statements of a business unit and explain how
differently they interpret the financial data
13. Explain the concept of ‘Liquidity’ and narrate its importance through suitable
examples with some assured data.
14. What do you understand by ‘solvency’ position of a manufacturing organization?
How is it evaluated? Illustrate with assumed data.
15. State the different types of turnover ratios and profitability ratios and explain their
significance.
16. As a financial analyst, what precautions would you take while interpreting ratios
meaning-fully?
17. Selected financial information about siri traders limited as given below :
2001 2002
Sales 600000 430000
Cost of goods sold 570000 325000
Debtors 72000 30000
Inventories 114000 55000
Cash 15000 8000
Other current assets 40000 27000
Current liabilities 160000 110000
Compute the current ratio, quick ratio, debt collection period and inventory turnover ratios for the above two years and comment on the result.