BoS in Commerce (OU) B.

Com (Computer Applications)

DEPARTMENT OF COMMERCE,
OSMANIA UNIVERSITY, HYDERABAD.
STRUCTURE OF B.COM (COMPUTER APPLICATIONS) DEGREE COURSE
(w.e.f. ACADEMIC YEAR 2009-’10)

FIRST YEAR
Code TITLE OF THE PAPER PPW Exam Max. Marks
Duration
101 FINANCIAL ACCOUNTING 6 (5+1) 3 Hours 70T + 30P = 100
102 BUSINESS INFORMATION 5 (4+1) 3 Hours 70T + 30P = 100
SYSTEMS
103 BUSINESS ORGANISATION & 5 (4+1) 3 Hours 70T + 30P = 100
MANAGEMENT
104 FUNDAMENTALS OF 5 (4+1) 3 Hours 70T + 30P = 100
INFORMATION TECHNOLOGY
105 FUNDAMENTALS OF “C” 4 (3+1) 3 Hours 70T + 30P = 100
SECOND YEAR
Code TITLE OF THE PAPER PPW Exam Max. Marks
Duration
201 ADVANCED ACCOUNTING 5 (4+1) 3 Hours 70T + 30P = 100
202 BUSINESS STATISTICS 5 (4+1) 3 Hours 70T + 30P = 100
FINANCIAL SERVICES – 5 (4+1) 3 Hours 70T + 30P = 100
203 BANKING & INSURANCE
204 TAXATION 5 (4+1) 3 Hours 70T + 30P = 100
205 RELATIONAL DATABASE 5 (3+2) 3 Hours 70T + 30P = 100
MANAGEMENT SYSTEMS
(RDBMS)
THIRD YEAR
301 CORPORATE ACCOUNTING 5 (4+1) 3 Hours 70T + 30P = 100
302 E-COMMERCE (wef 20011-’12) 5 (3+2) 3 Hours 70T + 30P = 100
303 BUSINESS LAW 5 (4+1) 3 Hours 70T + 30P = 100
304 AUDITING 5 (4+1) 3 Hours 70T + 30P = 100
305 ELECTIVE: PAPER – I 5 (4+1) 3 Hours 70T + 30P = 100
306 ELECTIVE: PAPER – II 5 (4+1) 3 Hours 70T + 30P = 100
307 WEB PROGRAMMING 5 (3+2) 3 Hours 70T + 30P = 100

NOTE:

1. 70 MARKS ARE ALLOCATED FOR THEORY EXAM AND 30 MARKS ARE ALLOCATED
FOR THE COMPUTER / COMMERCE LAB PRACTICALS.
2. ONE HOUR OF THEORY CLASS IS EQUAL TO TWO COMPUTER/COMMERCE LAB
HOURS.
3. PATTERN OF QUESTION PAPER FOR 70 MARKS AND 30 MARKS OF PRACTICAL
EXAMINATION IS GIVEN AT THE END.
4. STRUCTURE OF ELECTIVES IS GIVEN IN THE FOLLOWING PAGE, FROM WHICH A
SHUDENT SHOULD OPT 2 PAPERS OF ANY ONE ELECTIVE.

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BoS in Commerce (OU) B.Com (Computer Applications)

B.Com (COMPUTER APPLICATIONS)

THRID YEAR- ELECTIVES
(Code 305 & 306)

Code TITLE OF THE ELECTIVE Papers

I) 305: Life Insurance
E-I INSURANCE
II) 306: Non-Life Insurance
I) 305: Banking in India
E-II BANKING II) 306: Computer Applications in
Banking
I) 305: Cost Accounting
E-III ACCOUNTANCY - II II) 306: Management Accounting &
Control
I) 305: Retail Management
E-IV RETAILING
II) 306: Retail Marketing & CRM
I) 305: Direct Taxes
E-V TAXATION
II) 306: Indirect Taxes
I) 305: Financial Management
E-VI FINANCE II) 306: Micro-credit and Foreign
Trade Finance
I) 305: Principles of Marketing
E-VII MARKETING
II) 306: Rural Marketing
SECRETARIAL PRACTICE & I) 305: Secretarial Practice
E-VIII
OFFICE MANAGEMENT II) 306:Office Management
I) 305: Fundamentals of C++
E-IX COMPUTER APPLICATIONS-II
II) 306: Fundamentals of Java
BUSINES MATHEMATICS I) 305: Business Mathematics-I
E-X
II) 306: Business Mathematics-II

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BoS in Commerce (OU) B.Com (Computer Applications)

B.COM (COMPUTER APPLICATIONS) DEGREE COURSE (I YEAR)

FINANCIAL ACCOUNTING
Paper: 101 Max Marks = 70T + 30P
PPW: 6 (5+1) Hrs Exam Duration: 3 Hrs

Objectives:

1. To make the students acquire the conceptual knowledge of accounting

2. To equip the students with the knowledge of accounting process and preparation
of final accounts
3. To develop the skills of recording financial transactions and preparation of
reports using computers.

UNIT-I: 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 Process – Accounting cycle - Accounting equation
-Classification of accounts - Rules of double entry book keeping –
Identification of financial transactions - Journalizing – Posting to Ledgers -
Balancing of Ledger Accounts.
Computer lab work: Computerized Accounting: Meaning and Features
-Advantages and disadvantages - Creating of an organization - Grouping of
accounts – Creation of accounts – Creation of inventory - Creation of stock
groups, stock categories, units of measurement, stock items - Entering of
financial transactions - Types of vouchers - Voucher entry - Editing and
deleting of vouchers - Voucher numbering - Customization of vouchers.

UNIT - II: Subsidiary Books and Bank Reconciliation Statement:

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.
Computer lab work: 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.

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.
Computer lab work: Preparation of bank reconciliation statement, using
computers.

UNIT-III: Trial Balance, Final Accounts; Errors and Rectification:

Trial Balance: Meaning, objectives, methods of preparation - Final
Accounts: Meaning, features, uses and preparation of Manufacturing, Trading
Account, Profit & Loss Account and Balance Sheet - Adjusting and Closing
entries.

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BoS in Commerce (OU) B.Com (Computer Applications)

Computer lab work: Preparation of trial balance, trading, profit and loss
account, processing of year ending and closing the books, adjusting and
closing entries and balance sheet using computers.
Errors and their Rectification: Types of Errors - Rectification before and
after preparations of final Accounts - Suspense Account - Effect of Errors
on Profit.
Computer lab work: Rectification of errors, using computers.

UNIT IV: Consignment and Joint Ventures:

Consignment: Features, terms used, proforma invoice - Account sale -
Delcredere commission - Accounting treatment in the books of the
consignor and the consignee - Valuation of consignment stock - Normal and
abnormal loss - Invoice of goods at a price higher than the cost price.

Joint ventures: Features, difference between joint venture and consignment -

Accounting Procedure – Methods of keeping records for joint venture
accounts - Method of recording in co ventures books - Separate set of books
method.

UNIT V: Depreciation - Provisions and Reserves:

Depreciation: Meaning – Causes - Objects of providing for depreciation
-Factors affecting depreciation - Accounting Treatment - Methods of
providing depreciation: Straight line method - Diminishing Balance
Method.

Provisions and Reserves: Reserve Fund – Different Types of Provisions and

Reserves.

Accounting packages: Wings, Tally, Focus.

Suggested Readings:

1. Financial Accounting- A Dynamic Approach: Bhattacharya, PHI

2. Accountancy-I: Haneef and Mukherjee, Tata Mcgraw Hill Co.
3. Principles & Practice of Accounting: R.L.Gupta&V.K.Gupta, Sulthan Chand
4. Accountancy-I: S.P. Jain & K.L Narang, Kalyani Publishers
5. Accountancy–I: Tulasian, Tata Mcgraw Hill Co
6. Advanced Accountancy: Arulanandam, Himalaya publishers
7. Financial Accounting: Dr.V.K.Goyal, Excel Books
8. Introduction to Accountancy: T.S.Grewal, S.Chand and Co.
9. Advanced Accountancy-I: S.N.Maheshwari & V.L.Maheswari, Vikas
10. Financial Accounting: Ashok Banarjee, Excel
11. Financial Accounting: Warren, Cengage
12. Wings, Tally, Focus – Accounting Packages, BPB Publications
13. Manual provided by Wings, Tally solutions and Focus (Accounting packages)
14. Financial Accounting: Ashok Bannerjee- Excel Books
15. Advanced Accounting (Vol-I & II): D. Chandrabose, PHI
16. Essentials of Financial Accounting: Bhattacharya, PHI.

*****

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BoS in Commerce (OU) B.Com (Computer Applications)

B.COM (COMPUTER APPLICATIONS) DEGREE COURSE (I YEAR)

BUSINESS INFORMATION SYSTEMS

Paper: 102 Max Marks:70T + 30P= 100

P.P.W: 5 (4+1) Hrs Exam Duration: 3 Hrs

UNIT–I:
Introduction – MIS Business and Technology Trends, Management and
Decision leves. Productivity and Business Operations. Networks and
Telecommunications - Network Functions, Components of a Network,
Network Structure, Global Telecommunication.

UNIT–II:
Problem Solving – Systems approach, object oriented design, Solving
Business Problems. Operations and Transactions – Complex Decision and
Expert Systems – Specialized Problems, Decision Support Systems (DSS)
and Expert Systems, Building Expert Systems, Additional Specialized
Problems, Decision Levels, Data Capture, Data Quality Roles of Accounting,
Transaction Processing.

UNIT–III:
Integration of Information – Enterprise Resource Planning, Customer
Relationship Management, Group Decisions, Decisions in Business Area -
Accounting - Finance, Marketing, Human Resources Management,
Production and Design.

UNIT–IV:
Systems Development – Early methods, System Development Life Cycle,
Prototyping, JAD & RAD, object oriented and event driven development.
Organizing Information System Resources – MIS Role, Centralization and
Decentralization, Client – Server Solution.

UNIT – V:
Organizing Business and Systems – Increasing Sales and Reducing Costs, e-
Commerce Options, Mobile Commerce, Global Economy, Analysis of Dot-
Com Failures Information Management and Society – Education and
Training, Social Interactions.

Lab: Tally/Focus/Wings, Ms.Excel, Ms.Access

Suggested Reading:

Gerald V.Post David L.Anderson – Management Information System –

Solving Business Problems with Information Technology, McGraw hill 1997.
*****

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BoS in Commerce (OU) B.Com (Computer Applications)

B.COM (COMPUTER APPLICATIONS) DEGREE COURSE (I YEAR)

BUSINESS ORGANIZATION AND MANAGEMENT

Paper: 103 Max Marks: 70T + 30P= 100

P.P.W: 5 (4 + 1) Hrs Exam Duration: 3 Hrs

Objectives:

1. To acquaint the students with the basics of Commerce and Business; concepts
and functions of Business Organization and provide them practical exposure of
entrepreneurial role in business using Commerce lab work and assignments.
2. To acquaint the students with the Principles, functions and practice of
management and provide them practical exposure giving stories of success/failure
businessmen.

Unit -1: Fundamental Concepts:

Concepts: Business, trade, industry and commerce – Business: Features of
business – Trade: Classification, Aids to Trade – Industry: Classification –
Commerce - Relationship between trade, industry and commerce - Business
Organization: Concept - Functions of Business.
Entrepreneur: Meaning - Characteristics of Entrepreneurs – Types of Entrepreneurs
– Functions of an entrepreneur - Steps to start Enterprise – Sources of finance:
Long Term, Short Term.
Lab Work: The students should go through and present case studies of
entrepreneurs – Success and failure.

Unit – II: Forms of Organization, Sole Proprietorship, Partnership and Joint

Hindu Family:
Business Organization: Forms of Business Organization – Classification – Factors
influencing the choice of suitable form of organization.
Sole Proprietorship: Meaning – Characteristics – Advantages & Disadvantages –
Suitability.
Partnership: Meaning – Characteristics – Kinds of partners - Registration of
partnership – Partnership deed – Rights and obligations of partners. - Joint Hindu
Family Business: Characteristics – Advantages and limitations.
Lab Work: The students are expected to go through partnership deed and prepare
a simple partnership deed.

Unit - III: Joint Stock Company:

Joint Stock Company: Meaning – Characteristics – Advantages - Kinds of
Companies – Difference between private and public companies – Promotion of A
Company: Stages - Promoters – Characteristics – Registration – Capital
subscription – Commencement of Business – Preparation of Important documents:
Memorandum of Association: Significance, Clauses – Articles of Association:
Contents – Prospectus: Contents – Statement in lieu of Prospectus.
Lab Work: The students are expected to know preparation of memorandum of
association, articles of association and prospectus. As a group they are expected to
prepare a model prospectus. The students are also expected to know the formalities
of registration of a company including documents.

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BoS in Commerce (OU) B.Com (Computer Applications)

Unit - IV: Management, Planning and Decision Making:

Management: Meaning – Significance- Management Vs Administration – Functions
of management – Levels of Management – Skills of management – Leadership:
Leader Vs Manager - Traits of successful Leaders - Scientific Management: Features
- Fayol’s Principles of Management.
Planning: Meaning – Significance – Types of Plans – Decision making & Steps in
Process Decision making.
Lab Work: The students are expected to prepare a note on the skills of
management required to manage the organization of their choice. The students are
expected to study and present case studies of successful leaders in Business.

Unit - V: Organizing:
Organizing: Meaning – Features – the process of organization – Principles of
organization - Elements of organizations – Organization chart.
Delegation of authority: Meaning - Elements – Principles – Types – Difficulties in
delegation – Guidelines for making delegation effective.
Centralization – Decentralization: Meaning – Differences between delegating and
decentralization.
Lab Work: The students are expected to prepare organization structures of a few
organizations and based on this knowledge, they should prepare an organization
structure for a small unit. The students are expected to know the functions of the
employees at different positions.
The students are expected to prepare feasibility report/viability report to start a
new Business / to expand an existing business.

Suggested Readings:
1. Govindarajan and Natarajan: Principles of Management, PHI
2. Bhushan Y K: Business Organization and Management, Sultan Chand
3. RK Sharma and Shashi K.Gupta: Industrial Organization and Management, Kalyani
4. CB Gupta : Industrial Organization and Management, Sultan Chand
5. Sherlekar: Business Organization and Management, Himalaya
6. Talloo: Business Organisation and Management. Tata
7. RK Sharma and Shashi K.Gupta: Industrial Organization and Management, Kalyani
8. Subba Rao P: Management and Organizational Behavior, Himalaya
9. Satyaraju & Parthasarathy: Management - Text and Cases, PHI
10. Chandra Bose: Principles of Management and Administration, PHI
11. Aryasree & Murthy: Industrial Organistion & Manaement, Tata Mc Graw Hill.
12. Surendar and Madhavi: Industrial Organization and Management, Himalaya
13. Bhatia RC: Business Organization and Management, Ane Books
14. Robins S P: Management, PHI
15. Rao VSP: Management, Excel
16. Gupta CB: Entrepreneurship Development in India, Sultan Chand
17. Prasad L M: Management, Sultan Chand
18. Dubrin: Essentials of Management, Cengage
19. Moshal: Organization and Management, Galgotia
20. Kumkum Mukhrjee: Principles of Management, Tata
21. James F. Stoneir: Management, PHI
22. Gita Parimal: Successful Business People
23. Guptha: Principles of Management, PHI
24. Massie: essentials of Management, PHI.
Suggested Magazines:
1. Business World; 2. Business India; 3. Business Today; 4. Yojana (Telugu & English)
5. Indian Journal of Commerce 6. Indian Journal of Accounting.

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BoS in Commerce (OU) B.Com (Computer Applications)

B.COM (COMPUTER APPLICATIONS) DEGREE COURSE (I YEAR)

FUNDAMENTALS OF INFORMATION TECHONOLOGY

Paper: 104 Max Marks: 70T + 30P= 100

P.P.W: 5 (4 + 1) Hrs Exam Duration: 3 Hrs

Objective: To impart basic knowledge about computer with application of various

packages to Business and Commerce.

Unit – I:
Introduction to computers: Definition, Characteristics and limitations of
computers - Elements of Computers - Hardware - CPU - Primary and Secondary
memory - Input and Output devices. IT enabled services - BPO, KPO, Call centers.
Modern communications (Concepts only): Communications – FAX, Voice mail,
and information services – E Mail – Creation of email id - group communication –
Tele conferencing – Video conferencing – File exchange – Bandwidth – Modem –
Network Topologies – Network types LAN, MAN, WAN and their architecture – Dial
up access.

Unit – II:
Operating System and Windows: Operating Systems: Meaning, Definition,
Functions and Types of Operating Systems - Booting process – Disk Operating
System: Internal and External Commands – Wild Card Characters – Computer
Virus, Cryptology. Windows operating system - Desktop, Start menu, Control
panel, Windows accessories .

Unit – III:
MS Office I: MS Word & Word Processing : Meaning and features of word
processing – Advantages and applications of word processing - Parts of MS Word
application window – Toolbars – Creating, Saving and closing a document –
Opening and editing a document - Moving and copying 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 catalogs- Working with Tables – Format Painter.
MS EXCEL: Features of MS Excel – Spread sheet / worksheet, workbook, cell, cell
pointer, cell address etc., - 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.

Unit – IV:
MS Office II: MS Access - Data, Information, Database, File, Record, Fields -
Features, advantages and limitations of MS Access – Application of MS Access –

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BoS in Commerce (OU) B.Com (Computer Applications)

parts of MS Access window – Tables, Forms, Queries and Reports – Data validity
checks – (Theory with simple problems).
MS PowerPoint: Features, advantages and application of Ms Power point – Parts
of MS Power point window – Menus and Tool bars – Creating presentations through
Auto content wizard, Templates and manually – slide show – saving, opening and
closing a Presentation – Inserting, editing and deleting slides –Types of slides -
Slide Views- Formatting –Insertion of Objects and Charts in slides- Custom
Animation and Transition.
Multimedia: Meaning, Purpose, Usage and application – Images, Graphics, sounds
and music – Video presentation devices – Multimedia on web.

Unit- V:
Internet & E commerce: Services available on internet - WWW - ISP.
E commerce: Meaning, advantages and limitations, applications of E commerce -
trading stocks online, ordering products / journals / books etc., online, travel and
tourism services, employment placement and job market, internet banking,
auctions, online publishing, advertising-Online payment system (including
practicals).

Lab Work:

PRACTICALS:
MS DOS MS WINDOWS MS WORD MS EXCEL
MS ACCESS MS POWERPOINT INTERNET & E COMMERCE.

Suggested Readings:

1. Introduction to Information Technology: Rajaraman, PHI

2. Fundamentals of Computers 4/E: Rajaraman, PHI
3. Fundamentals of Computers: P. Mohan, Himalaya Publishing House
4.Information Technology : Dennis P. Curtin, McGraw Hill International
5. E-Commerce,E-Business: C.S.Rayudu ,Himalaya Publishing House
6. Microsoft Office Excel 2003 step by step: Frye, PHI
7. Fundamentals of Computers: Atul Kahate, Tata McGraw Hill
8. Fundamentals of Computers: V. Srinivas, Kalyani Publications
9. Microsoft Office Word 2003 step by step: Online Training Solutions Inc PHI
10. Microsoft Office Access 2003 step by step: Online Training Solutions Inc, PHI
11.Microsoft Office Power Point 2003 step by step:Online Training Solutions Inc,PHI
12. MS Office: Sanjay Saxsena
13. MS Office: BPB Publications
14. E commerce: CSV Murthy,Himayalaya Publishing House
15. Raymond Green Law: Fundamentals of theInternet, Tata Mc Graw Hill
15.Efraim Turban: Electronic Commerce,Pearson Education
16. Fundamentals of Information Technolgy: Deepak Bharihanke, Excel
17 E-Commerce , An Indian Perspective: Joseph, PHI
18. Understanding Computers: Morley, Cengage
19. Foundations of IT: Dhiraj Sharma - Excel Books.
20. Microsoft Office Excel 2007 step by step: Frye, PHI
21. Computer Applications in Business: K. Mohan Kumar, Dr. S. Rajkumar, Tata.
22. Fundamentals of Information Technology: Dr.K.Kiran Kumar, Laysa.

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BoS in Commerce (OU) B.Com (Computer Applications)

B.COM (COMPUTER APPLICATIONS) DEGREE COURSE (I YEAR)

FUNDAMENTALS OF ‘C’
Paper: 105 Max Marks: 70T + 30P= 100
P.P.W: 4 (3 + 1) Hrs Exam Duration: 3 Hrs
Objective: To acquaint the students about the basic programming
language.

Unit-I:
Fundamentals of C Program: Introduction, History, Importance, Basic
Structure, Writing and Executing a C Program, Pre-processors in “C”.
Data Types and I/O operations: Keywords, Constants, Variables, Scope
and Life of a Variable, Data types, Storage classes, Reading a character
or values, Writing a character or value, formatted Input and Output
operations.

Unit-II:
Operators & Expressions: Introduction, Operators (Arithmetic, Relational,
Logical, Assignment, Conditional and Special operators), Expressions
(Arithmetic, Evaluation),
Type conversions, Sample Programs.
Control Flow (Branching & Looping): Introduction, If statements, If-else
statements, Switch statements, Conditional statements, While
statements, Do statements, For Statements, Sample programs.

Unit-III:
Arrays: Introduction, Defining an array, initializing an array, One-
dimensional array, Two-dimensional array, Dynamic array, Sample
programs.
Strings: Introduction, Declaring and initializing string variables, Reading
and Writing strings, string handling functions, sample programs.

Unit-IV:
Built – in functions: Mathematical functions, String Functions, Character
functions, Date functions. Sample programs.
User – defined functions: Introduction, Need for user defined functions,
Elements of functions, Return values and their types, function declaration,
function calls, Recursive functions. Sample programs.

Unit-V:
Structures and Unions: Introduction, Declaring structures variables,
Accessing structure members, Functions and Structures, Array of
structures, Enumerated Data types, Unions, Introduction to pointers,
Passing parameters to functions, Sample Programs.
Suggested Readings:
1. Computer fundamentals and C Programming: Balagurusamy, Tata
2. Exploring C: Yashwantkanetkar, BPB Publications.
3. Mastering C: K R Venugopal, S R Prasad
4. Let us C: Yashwantkanetkar.
5. Fundamentals of ‘C’: Guru Prasad & Someshwar Rao, Himalaya.

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BoS in Commerce (OU) B.Com (Computer Applications)

B.COM (COMPUTER APPLICATIONS) DEGREE COURSE (II YEAR)

ADVANCED ACCOUNTING

Paper: 201 Max Marks:70T + 30P= 100

P.P.W: 5 (4+1) Hrs Exam Duration: 3 Hrs

Objectives:

1. To appraise the students about the application of accounting knowledge in

special business activities.
2. To impart the skills of preparation 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
only).

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: Branch and Departmental Accounts:

Dependent Branches: Features - Books of accounts - Methods of
accounting of dependent branches: Debtors System, Stock and debtors
system.
Computer lab work: Recording of transaction relating to branch
accounts using computers.

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.

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.

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BoS in Commerce (OU) B.Com (Computer Applications)

Income and Expenditure Account: Features - Procedure for

preparation - Preparation of Balance Sheet.

UNIT-IV: 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 to Firm, Company and Amalgamation).
Computer lab work: Recording of partnership transaction and
preparation of final accounts using computers.

UNIT-V: Company Accounts:

Issue of Shares at Par, Premium and at Discount - Forfeiture and
Reissue of Shares - Rights issue - Underwriting of issue of shares (Simple
Problems).
Computer lab work: Recording of transactions relating to issue of
shares using computers.

Issue and Redemption of Debentures - Redemption out of profits (Problems

on Sinking fund method).
Computer lab work: Recording of transactions relating to issue and
redemption of debentures using computers.

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
3. Accountancy–I: S.P. Jain & K.L Narang, Kalyani Publishers
4. Financial Accounting- A Dynamic Approach: Bhattacharya, PHI
5. Financial Accounting: Dr.V.K.Goyal, Excel Books
6. Advanced Accountancy: Arulanandam, Himalaya publishers
7. Introduction to Accountancy:T.S.Grewal, S.Chand and CO.
8. Accountancy–I: Haneef and Mukherjee, Tata Mcgraw Hill co
9. Advanced Accountancy-I:S.N.Maheshwari&V.L.Maheswari,Vikash
Publishing
10. Corporate Accounting: V.K. Goyal, Excel Books.
11. Corporate Accounting: K.K. Verma, Excel Books.
12. Manual of Wings, Tally and Focus Accounting Package
13. Advanced Accounting (Vol-I & II): D. Chandrabose, PHI.

*****

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BoS in Commerce (OU) B.Com (Computer Applications)

B.COM (COMPUTER APPLICATIONS) DEGREE COURSE (II YEAR)

BUSINESS STATISTICS

Paper: 202 Max Marks:70T + 30P= 100

P.P.W: 5 (4+1) Hrs Exam Duration: 3 Hrs

Objective:

The objective of this paper is to impart knowledge on the application of

statistical tools and techniques in business decision-making & use of MS-
Excel in interpretation of statistical data.

UNIT-I: 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.

Computer lab work: Diagrammatic and graphic presentation of data using

Computers – Excel.

UNIT - II: Measures of Central Tendency:

Definition, objectives and characteristics of measures of central tendency -

Types of Averages: Arithmetic Mean, Geometric Mean, Harmonic Mean,
Median, Mode, Deciles, Percentiles, Properties of averages and their
applications.

Computer lab work: Calculation of averages using computers.

UNIT - III: Measures of Dispersion and Skewness:

Dispersion: Meaning, Definitions, Properties – Types: Range, Quartile
Deviation, Mean Deviation, Standard Deviation, Coefficient of Variation.

Skewness: Definition - Karl Pearson’s and Bowley’s Measures of Skewness -

Normal Distribution.

Computer lab work: Calculation of Dispersion and skew ness using

Computers.

UNIT - IV: Measures of Relation:

Correlation: Meaning, uses – Types of correlation - Karlpearson’s correlation

coefficient.

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BoS in Commerce (OU) B.Com (Computer Applications)

Computer lab work: Spearman’s Rank correlation - Probable error

-Calcuation of Correlation by using computers.

Regression analysis: Meaning and utility - Comparison between Correlation

and Regression – Regression Equations - Interpretation of Regression Co-
efficient.

Computer lab work: Calculation of Regression by Using Computers.

UNIT - V: Analysis of Time Series & Index Numbers:

Time Series Analysis: Meaning and utility - Components of time series -

Measurement of trend and seasonal Variations – Utility of decomposition of
time series - Decentralization of data.

Computer lab work: Calculation of trend and seasonal variations using

computers.

Index Numbers: Meaning and importance - Methods of construction of index

numbers: Price Index Numbers, Quantity Index Numbers – Tests of
Adequacy of Index Numbers – Deflating Index Numbers – Cost of Index
Numbers - Limitation of Index Numbers.

Computer lab work: Calculation of index numbers using computers.

Suggested Readings:

1. Fundamentals of Statistics: Gupta S.C

2. Statistical Methods: Gupta S.P
3. Statistics for Management: Levin & Rubin
4. Statistics-Problems and Solutions: Kapoor V.K.
5. Fundamentals of Statistics: Elhance.D.N
6. Microsoft Office Excel 2003 and 2007- step by step: Frye, PHI
7. Statistics: Gupta B.N.
8. Statistics Concepts & Applications: Nabendu Pal & Sahadeb Sarkar.
9. Statistics-Teory,Methods and Applications: Sancheti,D.C. & Kapoor V.K
10. Statistics and their applications to Commerce: Borddigtion
11. Business Statistics,An Applied Orientation: P.K.Viswanathan
12. Business Statistics: C.R. Reddy, Deep Publicatiions
13. Business Statistics: J.K.Sharma
14. Business Statistics: Bharat Jhunjhunwala
15. Busniess Statistics: R.S.Bharadwaj,Excel Books
16. Statistics for Management, using Microsoft, Excel: Levin et al
17. Statistics Made Simple: Sarma, PHI.

*****

14
BoS in Commerce (OU) B.Com (Computer Applications)

B.COM (COMPUTER APPLICATIONS) DEGREE COURSE (II YEAR)

FINANCIAL SERVICES: BANKING & INSURANCE

Paper: 203 Max Marks: 70T + 30P= 100

P.P.W: 5 (4+1) Hrs Exam Duration: 3 Hrs

Objective:
To impart knowledge on Banking and Insurance concepts and to gain an insight on
Financial Services.

Unit - I: Introduction to Financial Services:

a. Meaning of Financial Services - Structure of Indian Financial System -
Importance of Financial system for the economic development.
Lab work: Financial and Banking system charts.
b. Definition of Bank - Functions of Commercial Banks and Reserve Bank of India.
Lab work: Forms of various accounts and deposits of Commercial Banks.
c. Definition / Meaning of Insurance and reinsurance - Principles of Insurance -
Kinds of Insurance - Advantages of insurance - Globalization of insurance and
insurance sector reforms in India.

Unit - II: Banking Systems and its Regulation:

a. Banking Systems: Branch banking, Unit Banking, Correspondent banking, Group
banking, Deposit banking, Mixed banking and Investment banking - An overview of
banking - Banking Sector Reforms with special reference to Prudential Norms,
capital adequacy norms, income recognition norms - classification of assets and
NPAs - Innovations in Banking: ATMs, E-Banking, Credit cards, Online & Offshore
Banking.
Lab work: Working and operations of ATM, Credit cards, E-Banking.
b. Regional Rural banks - Cooperative banks – Micro Finance - Priority Sector
Lending - Indigenous banking - Role of NABARD - Development Financial
institutions: SFC, SIDBI.

Unit - III: Banker and Customer, Loans and Advances:

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 payee banker.
Lab work: Application forms for opening accounts, Cheque Books, pass books,
requisition slips for withdrawals and deposits, bank statements, format of Demand
draft, Cheque, travel cheques etc.
b. Promissory Note and Bills of Exchange and Cheque - Differences between them -
Types of crossing the cheque - Payment 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 banker.
Lab work: Promissory notes, B/E, Crossed cheques - various modes.
c. 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.
Lab work: Documents required for sanction of loans and advances and the
procedure.

15
BoS in Commerce (OU) B.Com (Computer Applications)

Unit – IV: Financial Markets & Services:

a. Indian Money Market: Characteristics – Structure - Composition (call and notice
money, market, treasury bills market, CDs, CPs, short term bill market, MMMFs and
DFHI) - Problems and reforms in Indian money markets.
Lab work: formats of CDs,CPs,Treasury Bills etc.
b. Indian Capital Market: Composition and growth of primary and secondary
markets - Differences between primary and secondary markets - Capital market
reforms and NBFCs in capital markets - Stock Exchanges: BSE, NSE, OTCEI, Online
Trading and role of SEBI.
Lab work: Trends of Stock market index given in magazines/newspapers.
c. Financial Intermediaries and Services: Merchant bankers, Mutual funds, Leasing
companies, Venture Capital Funds, Forfeiting, Loan Syndication, Factoring,
Custodial Services: Depository Services and Depository Participants.
Lab work: Forms, Formats and Documentation procedure.

Unit - V: Types of Insurance and Its Regulation:

a. Life Insurance: Practical aspects of Life Insurance - Procedure for issuing a life
insurance policy - Issue of duplicate policies - Nomination - Surrender value - Policy
loans – Assignment - Revivals and claim settlement.
Lab work: Formats of types of Insurance.
b. Non Life Insurance: Types of products and scope of Fire Insurance, Marine
Insurance, Health Insurance, Social Insurance and Rural Insurance. - Regulation of
Insurance in India - Insurance Act, 1938 and IRDA 1999.
Lab work: Formats of types of Non Life Insurance.

Suggested Readings:
1. Sethi & Bhatia: Elements of Banking and Insurance, PHI
2. Guruswamy: Banking Theory Law and Practice, Tata
3. Maheshwari and Paul R.R: Banking theory law and practice
4. Sundaram and Varsheney: Banking theory law and practice
5. Mithani & Gordon: Banking and financial Services
6. Tannans: Banking law and practice in India
7. M.Y.Khan: Indian Financial System
8. P.K.Gupta: Insurance and risk management
9. Vijaya Raghavan Iyengar: Introduction to Banking-Excel Books
10. Aryasri &Murty: Banking and Financial Systems, Tata
11. Guruswamy: Merchant Banking and Financial Services, Tata
12. Murthy and Venugpoal: Indian Financial System, IK International
13. Paul Suresh: Management of Banking and Financial Services, Pearson
14. Tripathy & Pal: Insurance - Theory and Practice, PHI
15. Bodhanwala: Understanding & Analysing Balance Sheets using Excel Worksheet - PHI
16. Sriram: Core Banking Solutions–Evaluation of Security and Controls, PHI
17. Kaninika Misra: Fundamentals of Life Insurance: Theories & Applications, PHI
18. Burton&Brown:Financial system&the Economy:The Principles of Money&Banking, PHI
19. Muraleedharan: Modern Banking: Theory & Practice, PHI
20. Kutty: Managing Life Insurance, PHI
17. Neelam C Gulati: Principles of Insurance Management, Excel Books
18. Internet websites of RBI, IRDA,SEBI,BSE,NSE, DFHI, NABARD, SIDBI,NBFC.

Suggested Magazines & Journals:

1. Business World, 2. Business India, 3. Business Today, 4. Economic Times
5. Indian Journal of Accounting, 6. Indian Journal of Commerce.
*****

16
BoS in Commerce (OU) B.Com (Computer Applications)

B.COM (COMPUTER APPLICATIONS) DEGREE COURSE (II YEAR)

TAXATION
(w.e.f. A.Y: 2010-‘11)

Paper: 204 Max Marks: 70T + 30P= 100

P.P.W: 5 (4+1) Hrs Exam Duration: 3 Hrs

Objective:

To equip the students with the working knowledge of both direct and indirect taxes.

UNIT I:
Introduction: Indian Taxation system – Over view of Direct Taxes.
Income Tax: Concepts: Income, Person, Assessee, Assessment year,
Previous year, Income, Casual income, PAN, Gross total income,
Agricultural income and its assessment, Capital and Revenue, Residential
status and incidence of tax of an individual (Including problems), Incomes
exempt from tax, Tax evasion Vs. Tax avoidance.
Wealth tax: Concepts: Previous year, Assessment year, Assessee,
Valuation date, Taxable assets, Deemed assets, Exempted assets, Net
wealth (Theory only).

Unit-II:
Income from salary: Salary meaning, Allowances, Perquisites, Profits in
lieu of salary and their treatment, Deductions from salary income,
Computation of salary income, Qualified savings and Provident funds.
(including problems)
Income from House property: Meaning, Annual value, Let-out house,
Self-occupied house, Deemed to be let-out house, Deductions from annual
value, Deemed ownership, Co-ownership, Unrealized rent, Computation of
income from house property (including problems).

Unit-III:
Depreciation: Meaning, Basis, Rates, Block of assets, Unabsorbed
depreciation. Income from business and profession: Chargeability,
Deductions expressly allowed and disallowed, General deductions,
computation of profits and gains from business and profession
(Including problems).
Capital gains: Capital assets meaning, Types, Cost of inflation index,
Transfer types, Transfer not regarded as transfer, Cost of acquisition of
various assets, Deductions from capital gains. Exemptions U/S 54.
Computation of taxable capital Gains (Including problems).

Unit – IV:
Income from other sources: Interest on securities, Bond washing
transaction, Dividends on shares, casual income, family pension, Gifts
received and other general incomes including deductions, Deemed income
(Including problems).

17
BoS in Commerce (OU) B.Com (Computer Applications)

Deductions from gross total income and Rebates, Clubbing and

aggregation of incomes, Set off and carry forward of losses.
Computation of total income and tax liability of Individual Assessees,
(including problems). Assessment procedure, Filing of returns, Self-
assessment, Regular assessment, Best judgment assessment, Income tax
authorities (Theory only).
Lab Work: Filing Relevant Forms for Individual Assessees. Format and
filling of Application for PAN, Form No.12BA, Form: 16, Challan No.
STNS280, ITR-1 & ITR-2.

Unit – V:
Indirect taxes: Customs duty: Chargeability, Important Terms and
Definitions, Procedure for Imports, Procedure for Exports, Concepts of
Warehousing and Baggage (Theory only).
Central Excise: Chargeability, Meaning of goods and excisable goods,
Deemed Manufacture, Manufacturer, Principles of Classification, Concepts
of Specific duty, Advalorem duty, Maximum Retail Sale Price, Cenvat
Credit (Theory only).
Value Added Tax (VAT): Historical Background, Important Terms and
Definitions, Statement of Objects (Theory only).
Service tax: Introduction, Classification, Chargeability, Taxable event,
Tax payment, Registration (Theory Only).

Lab Work: 1. Application form for TOT Registration.

2. TOT Registration Certificate
3. Application Form for VAT Registration.
4. VAT Registration Certificate.
5. Application for Registration for Service Tax.

SUGGESTED READINGS:

1. Student guide to Income tax: Singhania - Taxman publications

2. Income tax and accounts: H.C. Mehrotra - Sahitya bhavan publications
3. Elements of Income tax: Gaur and Narang - Kalyani publications
4. Direct taxes: Bhagawathi prasad – Vishwa prakashan
5. Elements of income tax: P.V.Ramana Rao, A.Sudhakar – National
publishing
6. Taxation: H.Prem raja - Sri Hamsrala publications.
7. Indirect Taxes: V. K. Sareen & May Sharma – Kalyani publishers.
8. Apvat: T.V.R.Satyan Prasad - Asia law house.
9. Guide to service tax: P . Veera Reddy - Asia law house.
10. Indirect taxes: V.S.Datey – Taxmann Publications.
11. Practicals in Taxation: H.Prem raja - Sri Hamsrala publications.
12. Lal: Income Tax & Central Sales Tax- Law & Practce, Pearson.
13.Lal: Direct Taxes: Income Tax, Wealth Tax & Tax Planning, Pearson.

Note: problems have to be worked out, assuming current academic

year as assessment year.

*****

18
BoS in Commerce (OU) B.Com (Computer Applications)

B.COM (COMPUTER APPLICATIONS) DEGREE COURSE (II YEAR)

RELATIONAL DATABASE MANAGEMENT SYSTEM

Paper: 205 Max Marks: 70T + 30P= 100

P.P.W: 5 (3+2) Hrs Exam Duration: 3 Hrs

UNIT-I:
Introduction to Database – Evolution of Database systems –
Database Administrator – Data Models – Entity Relationship Model,
Object Oriented Model, Relational model, Network model,
hierarchical model. Components of DBMS – Hardware, Software,
Data, People (or) users, Database. Database Approach objectives –
Sharability, Availability, Data Independence, Data Integrity.
Advantages of Database approach – Program Data Independence,
Minimal Data redundancy, Improved Data consistency, Improved
Data sharing, Enforcement of Standards, Improved Quality.
Components of Database Environment – computer aided software
Engineering (CASE) tools, Repository, DBMS, Database, Application
Sharing – Sharing data Between Functional Units, Sharing Data
Between different levels of users, sharing data between different
locations, Risks and costs of Database – Organizational conflicts,
Development project failure, system failure, Overhead costs,
Requirement of skilled people. Database development life cycle
(DDLC) – Preliminary planning, Feasibility Study, Requirement
Definition, Conceptual Design, Implementation, Database evaluation
and Maintenance.

UNIT-II:
Fundamentals of Database – Attribute, Entity, object. E-R Model –
E.R. Diagram example, strong entity type, weak entity type, Simple
attribute, composite attribute, simple Versus Composite Attributes,
Multi valued Attributes. Relation ship Definition – Degrees of
relationship – Unary Relationship, Binary Relationship, Ternary
Relationship, specialization – Generalization –Aggregation – relation
Data Model – Relations, Null values, Keys, foreign Key – Integrity
Constraints – Domain constraints, Entity integrity, Referential
Integrity, Operational constraints. Normalization – Meaning of
Normalization, uses of Normalization, steps in Normalization, First
normal form (1NF), Second normal form (2NF), Third normal form
(3NF),Boyce Codd Normal Form(BCNF), Comparision of BCNF and
3NF. Relational Algebra-Union, Intersection, Difference, Product,
Project, Join, Select, divide, assignment. Different types of joins.

19
BoS in Commerce (OU) B.Com (Computer Applications)

UNIT-III:
Structured query language (SQL) – Role of SQL in Database
Architecture – Data Schema and Table Definition – Data
Manipulation – Database Change operations – Arithmetic operators –
addition (+), Subtraction (-), Division (/), Multiplication (*),
Exponentiation (**), Enclosed operation (). Logical operators – and
operator, Or operator, NOT operator, Dual Table in ORACLE – Null
value Concepts – aggregate functions or group functions – Nested
queries – Correlated Nested Queries – Grouping Data from tables –
views or Virtual tables – client server Database systems.

UNIT-IV:
File organization and Addressing Methods – Sequential File
organization, Indexed sequential file organization, Data file
organization, Mapping logical data structures to physical data
structures, mapping relational databases, mapping network
databases, mapping hierarchical databases. Database
administration. Functions of DBA – Schema definition, Storage
structure and Access method definition, Schema and physical
organization modification, granting of authorization for Data access,
integrity constraint specification. Goals of DBA- having knowledge of
SQL, having knowledge of operating system, database initialization,
able to create database, perform backup methods etc., database
security – Authentication, authorization and views, Encryption.
Database recovery – codde rules in database – information rule, not
null rule etc., uses of codde rules – classification of data base on
code rules.

UNIT-V:
Need of distributed databases - distributed database system design
- distributed query processing – Data integrity – Two phase commit
protocol, distributed locking, time stamping, distributed two phase
locking. Client server systems – Two tire architecture. DBMS
functions and Capabilities – DMBS feature requirements –
Mandatory, important, optional, Unnecessary, Undesirable.
Implementation issues – database administration, database testing,
preparing users for change, loading database, database
maintenance.

Lab Work: Developing simple queries using SQL.

SUGGESTED READINGS:
1. Modem Database Management :MeFadden
2. An Introduction to Database System:Bipin C.Desai
3. Database Management & Design :Gary Hansen & James Hansesn
4. DBMS :F-korth and Sudershan.

20
BoS in Commerce (OU) B.Com (Computer Applications)

B.Com. (COMPUTER APPLICATIONS) DEGREE COURSE (III YEAR)

CORPORATE ACCOUNTING

Paper: 301 Max. Marks: 70T + 30P= 100

P.P.W: 5(4+1) Time: 3 Hours

OBJECTIVES :

1. To provide the knowledge relating to the Accounting Standards

2. To enable students to prepare final accounts using Accounting package
3. To enable the students to prepare financial statements of
Insurance and Bank Companies.

UNIT-I: Accounting Standards - Valuation of Goodwill and

Shares:

Accounting Standards: Need and importance - An overview of Indian

Accounting Standards.

Valuation of Goodwill: Need - Methods: Normal Profit Method, Super Profits

Method, Capitalization Method.

Valuation of shares: Need for Valuation - Methods of Valuation: Net Assets

Method, Yield Basis Method, Fair Value Method.

UNIT-II: Company Final Accounts - Issue of Bonus Shares and

Profits Prior to Incorporation:

Preparation of Final Accounts – Provisions relating to preparation of final

accounts – Profit and loss account and balance sheet.
Computer lab work: Preparation of final accounts using computers.

Issue of bonus shares - Provisions of company’s Act and SEBI guide lines
- Acquisition of business and profits prior to incorporation – Accounting
treatment.

UNIT-III: Amalgamation and Internal Reconstruction:

Amalgamation in the nature of merger and purchase: Calculation of

purchase consideration - Treatment in the books of transferor and
transferee (as per Accounting Standard 14, excluding inter- company
holdings)
Computer lab work: Recording of transactions relating to mergers using
computers.

21
BoS in Commerce (OU) B.Com (Computer Applications)

Internal Reconstruction: Accounting Treatment– Preparation of final

statements after reconstruction.
Computer lab work: Recording of transactions relating to Internal
Reconstruction using computers.)

UNIT-IV: Bank Accounts:

Bank Accounts: Books and Registers to be maintained by banks - Slip system

of posting - Rebate on bills discounted - Schedule of advances – Non
performing assets - Legal provisions relating to preparation of final accounts.
Computer lab work: Preparation of bank final accounts using computers.

UNIT-V: Accounts of Insurance Companies:

Life Insurance Companies: Preparation of Revenue Account - Profit and loss

account - Balance Sheet and Valuation Balance Sheet.

General Insurance: Preparation of final accounts with special reference to

fire & marine insurance only.

Suggested Readings:

1. Principles and Practice of Accounting: R.L. Gupta & V.K. Gupta,

Sultan Chand & Sons
2. Advanced Accountancy (Vol-II): S.N.Maheshwari & V.L.Maheswari
3. Accountancy–III: Tulasian, Tata Mcgraw Hill Co.
4. Advanced Accountancy: Arulanandam; Himalaya
5. Accountancy–III: S.P. Jain & K.L Narang, Kalyani Publishers
6. Modern Accountancy (Vol-II): Haneef & Mukherjee, Tata Mcgraw Hill
7. Advanced Accounting (Vol-II): Chandra Bose, PHI
8. Advanced Accountancy: Shukla and Grewal, S.Chand & Co
9. Advanced Accountancy: R.L.Gupta & Radhaswamy, Sultan Chand & Sons
10.Financial Accounting: Dr.V.K.Goyal, Excel Books
11.Introduction to Accountancy: T.S.Grewal, S.Chand and CO
12.Corporate Accounting: Goyal VK, Excel
13.Corporate Accounting: Verma KK, Excel
14. International Accounting: Das Mohapatra, PHI
15. International Accounting: Saudagaran, Cengage
16. Financial accounting: Rajasekkaran, Pearson
17. Accounting package: Tally, Wings, Focus.
18. Manuals provided by Wings, Tally and focus (accounting package)

*****

22
BoS in Commerce (OU) B.Com (Computer Applications)

B.COM (COMPUTER APPLICATIONS) DEGREE COURSE (III YEAR)

E-COMMERCE

Paper: 302 Max. Marks: 70T + 30P = 100

P.P.W: 5(3+2) Time: 3 Hours

UNIT-I:
E-Business and E-Commerce: Introduction, Potential Benefits, Limitations,
Classifications, Impact of E-Commerce on Business models.
E-Commerce Applications: Entertainment, E-Marketing, E-Advertising,
Search Engines, E-Banking, Mobile Commerce, Online Trading, E-
Learning, E-Shopping.

UNIT-II:
Architecture Framework of E-Commerce: Application Services, Brokerage
and Data Management, Interface layers, Secure messaging, Middleware
services and network infrastructure.
Security Protocols: Open systems interconnection (OSI), TCP/IP, FTP,
HTTP, SMTP, S-HTTP, SSL, NNTP, Messaging Protocols: Basic Mail
Protocol, Security Enhanced Mail Protocol.
Web Security Issues, Encryption Techniques: Symmetric and Asymmetric.

UNIT-III:
Consumer Oriented E-Commerce Applications, Mercantile Process Model:
Consumers Perspective and Merchant’s Perspective.
Electronic Payment Systems: Advantages and risks, Types of Payment
System (Credit Cards, E-Cash, Smart-Cards).

UNIT-IV:
Electronic Data Interchange: Non EDI System, Partial EDI System, Fully
Integrated EDI System, Prerequisites for EDI.
Issues of EDI: Legal issues, Security issues, Privacy issues.

UNIT-V: E-Marketing Techniques: Search Engines, Directories,

Registrations, Solicited targeted E-mails, Interactive sites, Banners,
Advertising, Spam Mails, E-mail, Chain letters.
Applications of 5P’s (Product, Price, Place, Promotion, People), E-
Advertising Techniques: Banners, Sponsorships, Portals, Online Coupons.

Lab work : Using Microsoft front-page editor and HTML in Designing a

Static (simple) Website.

Suggested Readings :
1. E-Commerce: A Managerial Perspective: Micheal change, etc. A1
2. Electronic Commerce – Security: Greenstein & Feinman Risk
Management & Control
3. Frontiers of Electronic Commerce: Ravi Kalakota & A.B. Whinston.

*****

23
BoS in Commerce (OU) B.Com (Computer Applications)

B.COM (COMPUTER APPLICATIONS) DEGREE COURSE (III YEAR)

BUSINESS LAW

Paper: 303 Max. Marks: 70T+30P=100

P.P.W: 5 (4+1) Time: 3 Hours

UNIT-I: Contract Act:

1. Agreement and Contract: Definition and meaning – Essentials of a valid
contract – Types of Contracts.
2. Offer and Acceptance: Definition – Essentials of a valid offer and
acceptance – Communication and revocation of offer and acceptance.
3. Consideration: Definition and importance – Essentials of valid
consideration – the Doctrines of ‘Stranger to Contract’ and ‘No Consideration
– No Contract’ – Capacity to contract- Special rules regarding minor’s
agreements.
4. Consent: Free Consent – Flaw in Consent, Coercion, undue influence,
fraud, misrepresentation and mistake.
Lab work: Students are expected to know the cases of Contract act and
able to create a written contract. Students are advised to refer to Internet
website and prepare the assignments.

UNIT – II: Discharge of a Contract

1. Legality of object and consideration: Illegal and immoral agreements –
Agreements opposed to public policy.
2. Agreements expressly declared to be void – Wagering agreements and
contingent contracts.
3. Discharge of a contract: Various modes of discharge of a contract –
Performance of contracts;
4. Breach of a contract: Types – Remedies for breach of a contract.

UNIT – III: Sale of Goods Act:

1. Contract of sale: Definition – features – definition of the term goods –
Types of goods – Rules of transfer of property in goods – Differences
between sale and agreement to sell.
2. Rights of an unpaid seller.
3. Conditions and warranties: Meaning and distinction – Express and implied
conditions and warranties – Sale by non-owners – Auction sale.
Lab work: Students are expected to know the cases and practical problems
relating to the Sale of Goods act. Students are advised to refer to the
Internet Website and prepare the assignments.

UNIT IV: Consumer Protection Act and Intellectual Property Rights:

1. Definitions of the terms: Consumer, unfair trade practices, restrictive
trade practices and complainant – Rights of consumers – Consumer
protection councils – Consumer redressal agencies – Penalties for violation.

24
BoS in Commerce (OU) B.Com (Computer Applications)

2. Intellectual Property Rights: Meaning – Need and objectives – Meaning of

the terms: copy right, patents, trade marks. Information Technology Act,
2000: Aims and objectives, scope, cyber crimes and punishments for the
offenders.
Lab work: Students are expected to know the Model for a complaint. Check
list of requirements for petition to be filed before the National Consumer
Disputes Redressal Commission. Cases and practical problems under the
Consumer Protection Act and Information Technology Act. Students are
advised to refer to the Internet Website and prepare the assignments.

UNIT V: Company Law:

1. Doctrine of ultra vires and its effects – doctrine of constructive notice –
doctrine of indoor management – exceptions.
2. Management of companies: Directors: Qualifications, disqualifications,
appointment, removal, rights and duties – Company meetings and
resolutions – Appointment of a company secretary.
3. Winding up of companies: Various modes – Compulsory winding up –
Powers and duties of official liquidator – Members and creditors voluntary
winding up – Winding up subject to the supervision of the court –
Dissolution.
Lab work: Students are expected to know the cases of Companies Act.
Students are advised to refer to the Internet Website and prepare the
assignments.

Suggested Readings:

1. S.S.Gulshan: Mercantile Law, Excel Books.

2. Kapoor ND: Mercentile Law, Sultan Chand
3. Kapoor ND: Company Law, Sultan Chand
4. S.N.Maheswari: Business Laws, Himalaya
5. Balachandran V: Business Law, Tata
6. Tulsian: Mercantile Law, Tata
7. Tulsian: Business Law, Tata
8. Gogna: A Text book of Business and Industrial Law, S.Chand
9. Pillai Bhagavathi: Business Law, S.Chand
10. Gogna:A Text book of Mercantile Law, S.Chand.
11. Gogna:A Text book of Company Law, S.Chand.
12. S.S.Gulshan: Business Law, Excel Books.
13. Bulchandani: Business Laws, Himalaya
14. Maheswari & Maheswari: Mercantile Law, Sultan Chand
15. Chandra Bose: Business Law, PHI
16. Bare Acts of different laws (As per the syllabus) – Law Publico
17. Company Act – Law Publico
18. Consumer Protection Act – Law Publico
19. IPR (Intellectual Property Rights) – Law Publico
20. Cases of different Business laws – Law Publico.

25
BoS in Commerce (OU) B.Com (Computer Applications)

B.COM (COMPUTER APPLICATIONS) DEGREE COURSE (III YEAR)

AUDITING

Paper: 304 Max. Marks: 70T + 30P= 100

P.P.W: 5(4+1) Time: 3 Hours

Objectives:

i) To impart knowledge pertaining to basic concepts of auditing.

ii) To acquaint oneself with auditing procedure & report writing.

Unit-I: Introduction to Auditing:

Auditing: Meaning – Definition – Evolution – Objectives - Importance.

Types of audit: Based on ownership (Proprietorship, Partnership, Companies,

Trusts, Cooperative Societies, Government Departments) - Based on time
(Interim, Final, Continuous, Balance Sheet)- Based on objectives
(Independent, Financial, Internal, Cost, Tax, Government, Secretarial).

Unit-II: Planning of Audit and Control:

Auditor: Qualifications and disqualifications – Qualities - Appointment and

Reappointment – Remuneration – Removal – Rights – Duties – Liabilities.

Audit planning: Engagement letter - Audit programme - Audit note book

-Audit papers - Audit work book - Audit contents - Audit markings - Internal
check- Internal control (Sales – Purchases - Fixed assets – Cash – Bank -
Pay Roll) - Accounting controls and Sampling in audit.

Lab Work: Preparation of audit plan documents for an organization.

Unit-III: Vouching and Audit of Financial Statements:

Vouching: Meaning - Vouching of cash and trading transactions –

Investigation, Verification and Valuation of assets and liabilities - Differences
between vouching, investigation, verification and valuation.

Audit of Financial Statements: Receipts – Payments – Sales – Purchases

-Fixed assets – Investments - Personal ledger – Inventories - Capital and
Reserves - Other assets - Other liabilities.

Lab Work: Vouching of cash book of a local business unit.

26
BoS in Commerce (OU) B.Com (Computer Applications)

Unit-IV: Audit of Institutions:

Audit of institutions: Partnership - Manufacturing and Other Companies

-Non-trading concerns.

Audit Report: Contents - Preparation of audit report – Fair report - Qualified

report.

Lab Work: Collection of model audit reports from a local auditor and
preparation of similar reports.

Unit-V: Report Writing:

Business Correspondence and Report writing: Basic principles – Business

letters.

Business reports: Structure – Preparation of routine reports and special

reports.

Lab Work: Drafting of model business letters and preparation of business

reports.

Suggested Readings:

1. Practical Auditing: R.G.Saxena, Himalaya Publications

2. Contemporary Auditing: Kamal Gupta
3. Practical auditing: Spicer & Pegler
4. Principles and Practices of Auditing: Jagdish Prakash
5. Principles of Auditing: Ghatalia
6. Business Correspondence and Report Writing: Tata M.Graw Hill
7. Business Correspondence & Report Writing: Rai & S.M.Rai
8. Business communications and Report writing: Kalyani
9. Auditing: N.D.Kapoor
10. Practical Auditing: T.N.Tandon
11. Auditing: Dinkar Pagare
12. Fundamentals of Auditing: Kamal Gupta and Ashok Gupta
13. Auditing Principles and Techniques: Basu SK
14. Auditing Principles & Practice: Kumar Sharma, PHI
15. Auditing & Assurance: Ainapure, PHI
16. Fundamentals of Auditing; Basu, Pearson.

*****

27
BoS in Commerce (OU) B.Com (Computer Applications)

B.COM (COMPUTER APPLICATIONS) DEGREE COURSE (III YEAR)

WEB PROGRAMMING

Paper: 307 Max. Marks: 70T + 30P= 100

P.P.W: 5(3+2) Time: 3 Hours

Unit-I: HYPER TEXT MARKUP LANGUAGE (HTML):

Programming in HTML- Classification of Tags - Use of Padded Tags - Use of
unpadded tags - Formatting Tags - Meaning of Forms - Uses of Forms -
Creation of Tables - Meaning of Frames - Creation of Frames - Graphics in
HTML - Web Designing Principles and Issues.

Unit-II: DYNAMIC HYPER TEXT MARKUP LANGUAGE (DHTML):

Meaning Of DHTML - Comparison between HTML and DHTML, Static and
Dynamic, Procedural and Non Procedural, Programming in DHTML,
Cascading Style Sheets (CSS), Document Object Model (DOM), Dynamic
Changes like Style, Text, Graphics ,Placements, Creating Multimedia Effects
with Filters, Different Types of Errors, Runtime Errors, System Errors etc.,

Unit-III: V.B.SCRIPT:
Introduction to Visual Basic Language, Introduction to Scripting Language,
Introduction to V.B. Script, Features of V.B. Script, Data Types in V.B.
Script, Client Side Programming.

Unit-IV: V.B.SCRIPT (Contd…):

Arrays - Singular Array, Multiple Array, Array Handling Mechanism,
Examples of Arrays. Data Validation Techniques - Strings, Meaning of String,
Meaning of Functions, String Functions (or) String Manipulation Mechanism.

Unit-V: EXTENSIBLE MARKUP LANGUAGE (XML):

Introduction to XML - Comparison of XML with other Web Designing
Languages, Creating XML Documents, XML Style Sheets, XML Document
Object Model, XML Query Language, XML DTD.

Lab Work: Creation of Dynamic Web Pages through HTML.

Suggested Readings:

1) Microsoft official curriculum

2) Essential XML : Box
3) Dynamic HTML : Rule
4) HTML for the WWW : Castro

*****

28
BoS in Commerce (OU) B.Com (Computer Applications)

ELECTIVES

ELECTIVE–I: INSURANCE
Paper-I: LIFE INSURANCE
Paper-II: GENERAL INSURANCE
----------------------------------------------------------------------------------
LIFE INSURANCE
Paper – E-I: P-I Max. Marks: 70T + 30P= 100
P.P.W: 5 (4+1) Time: 3 Hours
Unit – I:
Life Insurance: Concept/Definition. Basic Principles of Life Insurance: Utmost good
faith, Insurable Interest, Co-operation and Law of Large Numbers.

Unit – II:
Functions of Life Insurance - Total Personal Financial Planning, Risk Management – loss
of life, loss of health, retirement.
Lab: Developing Case studies for personal financial planning by considering individual
financial position and objectives. It includes income assets, non-income assets,
liabilities and objectives to fulfill of an individual.

Unit – III:
Basic plans: Whole Life, Term, Endowment, and Unit Linked. Emergence and Nature of
New Products in Advanced Countries: Flexible Premium Plans, Universal Life Policy.
Lab: Collecting Brochures of all plans (Whole life, Term, Endowment and Unit Linked)
from different life insurance companies and identifying their features – Comparative
analysis – Filling proposal form.

Unit – IV:
Health Insurance: Coverage and Plans; Annuities - Characteristics and Types.
Lab: Collecting Brochures of all plans (Medical expense and Retirement) from different
life insurance companies and identifying their features - Comparative analysis – Filling
proposal form.

Unit – V:
Individual life and health insurance - Group Life and health Insurance – Types,
Characteristics, Disadvantages & Advantages.
Lab: Collecting Brochures of all plans (individual and Group Plans for Life, Health and
Retirement) from different life insurance companies and identifying their features -
Comparative analysis – Filling the claim form for settlement.

SUGGESTED READINGS:
1) Principles of Life Insurance: IC-01 Insurance Institute of India, Mumbai.
2) Practice of Life Insurance: IC-02 Insurance Institute of India, Mumbai.
3) Essentials of Risk management and insurance: Vaghan EMMETTJ and Therese.
4) Principles of Life Insurance: Dr. Shrikrishan Laxman Karve, Himalaya.
5) Principles & Practices of Insurance: Dr. P. Periaswamy, Himalaya.
6) Life & Health Insurance: Black, Pearson
7) Fundamentals of Life Insurance: Theory & Applications: Kaninika Misra, PHI
8) Insurance: Theory & Practice: Tripathy & Pal, PHI
10)Managing Life Insurance: Kutty, PHI.
*****

29
BoS in Commerce (OU) B.Com (Computer Applications)

NON-LIFE INSURANCE

Paper - E-I: P-II Max. Marks: 70T + 30P= 100

P.P.W: 5 (4+1) Time: 3 Hours

Unit – I: Introduction to Risk and General Insurance:

Risk and Insurance - Concept of Risk pooling and Risk sharing - Role of
General insurance in economic development - General Insurance Market in
India – General Insurance intermediaries.
Lab: Identify and classify risks – Map the general insurance market
companies – familiarize with IRDA norms for agency license.

Unit – II: Principles of General Insurance:

Principle of Insurable Interest - Utmost Good Faith- Indemnity – Contribution
– Subrogation – Proximate Cause.
Lab: Practical application of these principles through select case studies

Unit – III: Insurance Forms:

Proposal Forms – features - Insurance Policy- Definitions - Conditions -
Cover notes- Certificate of insurance - Endorsements- Renewal notice.
Lab: Filling up Proposal forms and collecting various documents.

Unit – IV: General Insurance Policies:

Fire Insurance; Marine Insurance; Miscellaneous insurance – Motor and
Liability insurance policies.
Lab: Evaluating a Fire, Miscellaneous policy by approaching any general
insurance company.

Unit – V: Claims:
Claims – Surveyors - Investigation – Negotiation and Assessment –
Reserves and Claims Expenses.
Lab: Examining and documenting a claim by approaching a Surveyor.

Suggested Readings:

1. Luthardt, Constance M. et.al. (1999): Property and Liability Principles, (3rd

Edition), Insurance Institute of America, Malvern, Pa.
2. KSN Murthy and Dr. KVS Sarma: Modern law of Insurance in India, (4th
Edition), Levix Nexis Butter worths India, New Delhi, 2002.
3. IC – 01: Principles of Insurance, Insurance Institute of India.
4. Mothihar, M. (2004): Insurance Principles, Practices Management &
Salesmanship(1st Edition), Sharada Pustak Bhawan, Allahabad.
5. P.K.Gupta: Principles & Practice of Non-Life Insurance, Himalaya.
6. P.K.Gupta: Insurance in Risk Management, Himalaya.
7. Tripathi & Pal; Insurance Theory & Practice, PHI
*****

30
BoS in Commerce (OU) B.Com (Computer Applications)

ELECTIVE-II: BANKING
Paper-I: BANKING IN INDIA
Paper-II: COMPUTER APPLICATIONS IN BANKING
-------------------------------------------------------------------------------------
BANKING IN INDIA

Paper – E.II: P-I Max. Marks: 70T + 30P= 100

P.P.W: 5(4+1) Time: 3 Hours

UNIT-I: CENTRAL BANKING: Meaning, Functions of a central bank - Role of a

Central Bank in Developing economies like India – RBI and its structure.
Lab: Prepare a report on the role of RBI on currency management.

UNIT-II: MONETARY POLICY: Objectives - Instruments of Monetary policy -

credit control methods- Quantitative credit control methods – Qualitative credit
control methods. Monetary Policy in Planned economy of India.
Lab: Prepare a list of instances in which RBI initiated credit controls.

UNIT-III: DEVELOPMENT BANKING: Functions, objectives and operations of a

development bank – Different types of Development banks. Role of development
banks in developing economy of India.
Lab: Preparation of sectoral reports financed by developmental banks.

UNIT-IV: COMMERCIAL BANKING: IDBI: origin, objectives, functions, role and

performance – ICICI: origin, objectives, functions, role and performance – HDFC:
origin, objectives, functions, role and performance.
Lab: Prepare performance reports - NPA reports – Project appraisals.

UNIT-V: PERFORMANCE EVALUATION OF STATE LEVEL DEVELOPMENT

BANKS: (1) State Financial corporation (SFC) (2) State Industrial Development
Corporation (SIDCO) (3) Small Industries Development Bank of India (SIDBI) (4)
State Small Industrial Development Corporation (SSIDC).
Lab: Prepare performance reports - NPA reports – Project appraisals.

SUGGESTED READINGS:

1. S.N.Sen: Central Banking in underdeveloped Money Market

2. M.H.De Kock: Central Banking
3. C.R. Basu: Central Banking in a planned Economy
4. R.M. Srivstava: Management of Financial Institution in India
5. Vasanth Desai: Development Banks: Issues and Operations
6. O.P. Agrawal: Modern Banking in India
7. Paul: Management of Banking & Financial System
8. Sethi & Bhatia:Elements of Banking & Insurance
9. Muralidharan: Modern Banking: Theory & Practice

*****

31
BoS in Commerce (OU) B.Com (Computer Applications)

COMPUTER APPLICATIONS IN BANKING

Paper – E.II: P-II Max. Marks: 70T + 30P= 100

P.P.W: 5(4+1) Time: 3 Hours

UNIT I: Introduction: Computers and Commercial world - Principles of Computer

science with reference to banking operations - Different approaches to
mechanizations - Security information systems - Audit of computerized banking
systems.
Lab: A report is to be prepared on approaches to computerization of banking
operations in Nationalized and private banks.

UNIT II: Banking Reconciliation: approaches to bank computerization computer

in banks and Indian experiment - Process for withdrawing cash Teller machines at
Bank counters - A TMS in India Electronic Commerce the emerging trends - Internet
as a Network Infrastructure - Business of internet commercialization electronic
Commerce and WWW consumer Oriented Electronic commerce Electronic Payment
Systems - Advertising and Marketing on the internet, Software agents - Working of
Credit Cards and Debit Cards in India.
Lab: “E-Commerce powered by E-Banking” be practically studied by selecting
Commercial banks in India.

UNIT III: Home Banking: Telephone banking - Computerized corporate banking -

Electronic funds transfer, importance of cheques clearing Magnetic Ink Character
Recognition – RTGT – NFT - Optical Mark Recognition (OMR) - Computer output to
Microphone (COM) - Facsimile transformation.
Lab: Indentifying lapses in security measures & laws- Rules & Regulations for on
detection of fake currency.

UNIT IV: Inter Branch Reconciliation: Uses in foreign exchanges,

documentation handling systems Cheque sorting and balancing systems (MICR arid
OCK, etc.)' -Document storage and retrival systems (Micro films, etc.) -
Documentation transmission systems (Fax etc.)

UNIT V: Cash management systems in banks: investment management

Systems - Statistical analysis transmission - Magnetic Stripe.

SUGGESTED READINGS:

1. Sony and Agarwal: Computers and Banking.

2. Indian Institute of Bankers study material on 'Introduction to Computers in
Banking Industry.
3. Ravi Kalakota & Andrew B. Whinston: Frontiers of Electronic Commerce, Addison
Wesley Publications.
4. Dr. M. Sri Nivas: e-Banking Services in India, Himalaya.
5. Vasanth Desai: Bank Management, Himalaya.
6. Revathy Sriram:Core Banking Solution: Evaluation of Security & Controls, PHI
*****

32
BoS in Commerce (OU) B.Com (Computer Applications)

ELECTIVE - III: ACCOUNTANCY-II

Paper-I: COST ACCOUNTING
Paper-II: MANAGEMENT ACCOUNTING & CONTROL
-------------------------------------------------------------------------------------------
COST ACCOUNTING
Paper – E-III-II: P-I Max. Marks: 100 (70 + 30)
P.P.W: 5 (4+1) Time: 3 Hours

UNIT-I: Introduction: Nature and scope of Cost Accounting – Cost

Accounting Vs. Financial Accounting – Advantages and limitations of cost
accounting – Installation of costing systems – Cost concepts –
Classifications of cost, preparation of cost sheet (including problems).
Lab: Using Excel, prepare a cost sheet.
UNIT-II: Elements of Cost: Material Cost – Direct and indirect material
cost – Meaning – Need and essentials of requisition for stores – Control –
Functions of purchase department – Stores – Records – Issue of material
for production – Pricing methods – Labor cost – Direct and indirect labour
cost – Labour turnover – Time keeping – Time booking – Idle time – Over
time – Methods of payment of wages – Incentive plans (Halsey, Rowan,
Merrics Multiple Piece Rate System, Taylors Differential Piece Rate
System). Overheads – Classification – Allocation, apportionment and
absorption of overheads (including problems).
Lab: Preparation of stores Ledger, using Excel.
UNIT-III: Methods of Costing: Single or Output, Job / Contract and
Process Costing (excluding equivalent production and inter-process
profits). Operating costing (with reference to Transport Undertakings
only). Reconciliation of Costing and Financial Accounts – Need for
Reconciliation – Reasons for Disagreement in Profit, Preparation of
Reconciliation Statement (including problems).
Lab: Using Excel, compute problems on contract costing, process costing
and operating costing.
UNIT-IV: Marginal Costing and Break Even Analysis: Concept of
Marginal costing – Variable and absorption costing – Benefits and
limitations of Cost, Volume and Profit analysis – Break-even point –
Margin of safety (including problems).
Lab: Using Excel, compute problems on marginal costing.
UNIT-V: Standard Costing and Variance Analysis: Standard costing
and Historical costing – Establishment of cost standards – Steps involved
in standard costing – Variance analysis – Material variance –Labour
variances & Overhead variances (including problems).
Lab: Using Excel, compute problems on variance analysis.

Suggested Readings:

1. Cost Accounting: N.K.Prasad 2. Cost Accounting: P.K.Gosh

3. Cost Accounting: Jain and Narang 4.Cost Accounting: S.P.Jyengar
5. Cost Accounting: B.K.Bhar 6.Cost Accounting: M.N.Arora.
7. Cost Accounting: KS Thakur 8. Cost Accounting: Dutta

*****

33
BoS in Commerce (OU) B.Com (Computer Applications)

MANAGEMENT ACCOUNTING & CONTROL

Paper – E-III-II: P-II Max. Marks: 100 (70 +30)
P.P.W: 5(4+1) Time: 3 Hours

UNIT-I: Introduction: Definition, Scope, Objectives of Management

Accounting - Management Accounting Vs. Financial Accounting and Cost
Accounting. Installation of Management Accounting System - Role of
Management Accountant - Controller functions - Management Information
System (Theory only).

UNIT-II: Financial Statement Analysis: Meaning, types, uses and

limitations of financial statements. Meaning, process and techniques of
analysis of financial statements – Comparative, common size statements
and trend analysis (including problems).
Lab: Using Excel/ Accounting packages computation of problems on
various techniques of financial statement analysis.

UNIT-III: Ratio Analysis: Meaning, classification, advantages and

limitations of ratio analysis. Computation and interpretation of accounting
ratios: Liquidity, Profitability, Activity and Solvency ratios (including
problems).
Lab: Using Excel/ Accounting packages computation of problems on Ratio
Analysis.

UNIT-IV: Funds Flow & Cash Flow Analyses : Concepts of fund and
fund flow – Preparation of funds flow statement. Concepts of cash and
cash flow - Preparation of cash flow statement as per Accounting
Standard No.3 – Uses and limitations of funds flow and cash flow analyses
(including problems).
Lab: Using Excel/ Accounting packages computation of problems on Cash
Flow and fund flow statements.

UNIT-V: Budgetary Control: Introduction, objectives, essentials,

organization of Budgetary control - Classification of budgets: Production
budget, Sales budget, Cash budget, Overheads budget, Fixed budget,
Flexible Budget – Advantages and limitations of Budgetary control.
(including problems).

Suggested Readings:
1. Introduction to Management Accounting: Charles T, Horngren etal
2. Tools and Technique of Management Accounting: N.Vinayakam
3. Management Accounting: S.P.Gupta
4. Management Accounting: Manmohan & Goyal
5. Management Accounting: V.Krishna Kumar
6. Practical problems in Management Accounting: Dr.Kulsreshtha & Gupta
7. Management Accounting: J.R.Monga & M.Prabhakar Reddy
8. Management Accountancy: H. Premraja, Srihamsarala
9. Management Accountancy: Sudhindra Bhat.
10. Management Accounting: Bhattacharya
11.Management Accounting: Sharma Shashi K. Gupta

34
BoS in Commerce (OU) B.Com (Computer Applications)

ELECTIVE –IV: RETAILING

Paper-I: Retail Management
Paper-II: Retail Marketing - Customer Relationship Management
---------------------------------------------------------------------------------------------
RETAIL MANAGEMENT
Paper – E-IV: P-I Max. Marks: 70T + 30P= 100
P.P.W: 5 (4+1) Time: 3 Hours

Unit-I: Retailing – Definition & Importance – Indian vs Global Scenario – Types of

Retailing – Store Retailing – Non Store Retailing – Types of retail formats –
Franchising in retailing.
Lab: Reports to be prepared on various types of retailing.

Unit-II: Retail Marketing – Decisions relate to marketing mix - Retail consumer

buying behaviour – types – factors influencing - buying behaviour – Segmentation –
positioning. Retail organization structure – Major functional areas – careers in
retailing.
Lab: Preparation of reports on retail organizations – Case studies relate to retailing
outlets.

Unit-III: Retail Location – Factors affecting retail location decision – Site selection
– Factors affecting site selection – Steps in selecting site – Location based retail
Strategies. Store design – Interiors & exteriors - Store layout – Types of layouts –
Factors affecting store layout – Retailing image mix – Store Façade.
Lab: Preparation of report of layout of retail stores, Departmentation, customer
flow, strategic location.

Unit-IV: Retail supply management - Definition & Scope – Integrated supply chain
Planning. Merchandising – Definition – Steps in merchandise planning –
Merchandise hierarchy – Range planning – Buying process – Vendor development –
Evaluating merchandise performance.
Lab: Preparing the report on supply chain management of different companies.

Unit-V: Category management - Definition & components – process –

manufacturer’s brands Vs private label brands. Store administration – Floor space
management – Planogram – Managing store inventories – Quick response inventory
Planning – Managing displays – Cashiering process – Managing in store promotions
and events. Managing retail loss and inventory shrinkage – Shop lifting – Employee
theft.
Lab: Preparing the reports on brand practices of various companies.

Suggested Readings:
1. Retailing Management – Swapna Pradhan; 2. Retail Marketing Management – Swapna
Pradhan; 3. Retail Management – Gibson Vedamani; 4. Retail Management – Levy & Weitz;
5. Channel Management & Retail Management – Meenal Dhotre; 6. Retail Marketing
Management – David Gilbert; 7. Retail Management – Ron Hasty & James Reardon; 8. The
Art of Retailing – A.J. Lamba; 9. Retail Management – W. Steward; 10. Retail Management
– Analysis, Planning & Control – David Walters; 11. Relationship Marketing - S.Shajahan;
12. Customer Relationship Management - Jagdish Seth, Atul Parvatiyar, G Shainesh; 13.
Retail Management – RS Tiwari ; 14. Retail Management – Barry Berman.
*****

35
BoS in Commerce (OU) B.Com (Computer Applications)

RETAIL MARKETING & CUSTOMER RELATIONSHIP MANAGEMENT

Paper – E-IV: P-II Max. Marks: 70T + 30P= 100

P.P.W: 5 (4+1) Time: 3 Hours

Unit-I: Retail Communication mix: Sales promotion – Advertising - Public

relation – Personal Selling – Steps in planning retail communication. Retail
Strategies – Differentiation strategies – Growth strategies – Expansion Strategies –
Pricing strategies.
Lab: Preparing the reports on the various promotion strategies.

Unit-II: Role of IT in retailing: Electronic data exchange – bar coding – RFID –

Electronic payment systems.
Lab: Cases/ Case lets to be studied.

Unit-III: Relationship marketing: Conceptual foundation of Relationship

Marketing, evolution of relationship marketing, its significance in Indian context -
Relationship marketing of Services Vs. Relationship marketing in Consumer markets
- Buyer seller relationships. Relationship marketing in Mass markets, relationship
marketing and marketing Strategy.
Lab: Preparing the reports on mass markets.

Unit-IV: Sales force automation tools & Relationship marketing: Role of

Information Technology in building, maintaining and enhancing relationships
Customer profitability design and analysis CRM in retailing – process – planning and
implementing loyalty programs.
Lab: Preparing the reports on Distribution channels of the products.

Unit-V: Customer satisfaction & Service quality in service marketing:

Service Encounter -Role of HR & Internal Marketing - Monitoring and Measuring
customer satisfaction –SERVQUAL & GAP model - Handling complaints effectively -
Service Failure – Recovery
Lab: Cases/ Case let’s to be studied.

Suggested Readings:

1. Retailing Management – Swapna Pradhan

2. Retail Marketing Management – Swapna Pradhan
3. Retail Management – Gibson Vedamani
4. Retail Management – Levy & Weitz
5. Relationship Marketing-S.Shajahan
6. Customer Relationship Management - Jagdish Seth,Atul Parvatiyar, G Shainesh
7. Retail Management – RS Tiwari, Himalaya.
8. Retail Management – Barry Berman, Pearson
9. Electronic Customer Relationship Management – Fjemestad & Romano, Jr. (Eds)
10. Channel Management & Retail Management – Meenal Dhotre
11. Retail Management – Ron Hasty & James Reardon
12. The Art of Retailing – A.J. Lamba
13. Retail Management – W. Steward.
*****

36
BoS in Commerce (OU) B.Com (Computer Applications)

ELECTIVE - V: TAXATION

Paper -I: DIRECT TAXES

Paper -II: INDIRECT TAXES
-------------------------------------------------------------------------------------

DIRECT TAXES
Paper – E-V: P-I Max. Marks: (70T+30P)=100
P.P.W:5 (4+1) Hrs Time: 3 Hours

A. INCOME TAX:
UNIT-I: ASSESSMENT OF INDIVIDUAL- Share of Income from HUFShare
of Income from a Firm - Remuneration or Interest received from a
Firm - Income of Other Person included in the Income of Individuals -
Computation of Taxable Income - Computation of Tax payable - (Theory and
Problems).
UNIT-II: ASSESSMENT OF HINDU UNDIVIDED FAMILY: Meaning of
HUF under Hindu Law and Under Income Tax Act - Schools of Hindu Law -
Share of Income from HUF Property - Ancestral Property - Coparcener -
Conversion of self acquired property into Joint Family Property - Partition of
HUF - Computation of Total Income of HUF - (Theory and Problems) .
UNIT-III: ASSESSMENT OF FIRMS AND ASSOCIATION OF PERSONS:
Meaning of Firm, Partner and Partnership-Essential Conditions for Firm
assessed as such (PFAAS)- Change in the Constitution of Firm and
Succession of Firm - Remuneration and Interest Payable to Partners -
Provisions regarding Set-off and Carry - Forward of losses by Firm -
Conditions for assessment of firm as Association of Persons (PFAAOP) – Tax
Planning in respect of conversion of firm into a company Computation of Tax
liability of PFAAS and PFAAOP - (Theory and Problems) .
UNIT-IV: ASSESSMENT OF COMPANIES: Meaning of Domestic Company,
Foreign Company, Indian Company, Widely Held Company and Closely Held
Company - Minimum Alternate Tax (MAT)Tax on Distributed Profits - Carry
Forward and Set off of losses - Computation of Tax liability of Companies -
(Theory and problems)
B. WEALTH TAX:
UNIT-V: CHARGEABILITY: Valuation Date - Location of Assets - Meaning
of Asset - Deemed Assets - Exempted Assets Debt Owned - Computation of
Taxable Net Wealth - Valuation of Assets - (Theory and Problems) .
Lab Work: Filling necessary proformas for computation and
payment of taxes.

Suggested Readings:
1. Bhagwati Prasad: Law and Practice of Income Tax , Navman Prakashan
2. Vinod K. Singhania: Direct Taxes Law and Practice, Taxmann's
3. B. B. LAL: Elements of Income Tax, Konark.

37
BoS in Commerce (OU) B.Com (Computer Applications)

INDIRECT TAXES

Paper – E-V: P-II Max. Marks: (70T+30P)=100

P.P.W:5 (4+1) Hrs Time: 3 Hours

UNIT-I: CUSTOMS DUTY: Chargeability - Important Terms and Definitions

- Procedure for Imports - Procedure for Exports - Customs Tariff Act -
Warehousing - Baggage - Stores - Postal Imports - Powers of Customs
Authorities (Theory and Problems).

UNIT–II: CENTRAL EXCISE: Chargeability - Meaning of goods and

excisable goods - Deemed Manufacture - Manufacturer - Central Excise Tariff
Act - Principles of Classification - Valuation of Excisable goods - Specific duty
vs. Advalorem duty - Maximum Retail Sale Price - Cenvat Credit -
Registration Procedure, Penalties and Prosecution - Appeals (Theory and
Problems).

UNIT–III: CENTRAL SALES TAX: Historical Background - Important Terms

and Definitions - Meaning of Inter State Sale – Sale outside the State - Sale
in the course of Import or Export
Determination of Taxable Turnover - Registration - Declared Goods -
Offences and Penalties - (Theory and Problems).

UNIT–IV: APVAT: Historical Background - Important Terms and Definitions

- Statement of Objects and Reasons - Incidence, Levy and Collection of Tax -
Returns and Assessments - Payment and Recovery of Tax - Refund of Tax -
Appeals and Revisions Records - Offences and Penalties - Determination of
tax liability - (Theory and Problems).

UNIT–V: SERVICE TAX: Chargeability - An overview of specified taxable

services - Registration - Valuation - Cenvat Credit - Offences - Penalties
and Prosecution (Theory Only).
Lab Work: Filling necessary proformas for computation and
payment of taxes.

Suggested Readings:

1. Indirect Taxes : V. K. SAREEN and MAY SHARMA, Kalyani.

2. APVAT: T.V.R.SATYAN PRASAD, Asia Law House.
3. Guide to Service Tax: P. VEERA REDDY, Asia Law House.
4. Indirect Taxes: V.S.DATEY, Taxmann.

*****

38
BoS in Commerce (OU) B.Com (Computer Applications)

ELECTIVE-VI: FINANCE

Paper-I: FUNDAMENTALS OF FINANCIAL MANAGEMENT

Paper-II: MICRO-CREDIT AND FOREIGN TRADE FINANCE
-------------------------------------------------------------------------------------

FUNDAMENTALS OF FINANCIAL MANAGEMENT

Paper – E-VI: P-I Max. Marks: 70T + 30P= 100

P.P.W: 5 (4+1) Time: 3 Hours

Unit–I: Introduction to Financial Management & Investments:

Financial Management: Meaning, need and importance, Objectives, Scope

and Functions of Financial Management – Profit maximization, wealth
maximization, implications of wealth maximization – Financial decisions –
Basic considerations – Liquidity Vs. Profitability (Theory only).
Investments: Types of Investments and their features – Meaning and
importance of a portfolio of investments - Security risk – Portfolio risk - Risk
classification – Concept of Risk Vs. Return trade off in finance & investments
– Choice of an investment (Theory only)

Unit–II: Time Value of Money and Capital Budgeting:

Time Value of Money: Valuation concept - Future value of a single cash

flow - Multiple flows and annuity; Present value of single cash flow -
Multiple flows and annuity (simple problems)
Capital Budgeting: Meaning, Need and significance of Capital Budgeting –
Importance of Cash Inflows and Cash Outflows – Risk in Capital Budgeting –
Simple Capital Budgeting Evaluation Techniques: Pay back period (Need,
importance, and computation), ARR (Need, importance and computation),
NPV(Need, importance and computation) and IRR (Need, importance and
computation). (simple Problems).

Lab work: The students are required to compute the problems of time value
of money and capital budgeting using EXCEL functions.

Unit–III: Capital Structure and Cost of Capital:

Capital structure: Meaning, need and importance of Capital structure –

Optimum capital structure - Leverages: Financial leverage - Operating
leverage – Combined leverage; EBIT-EPS Analysis (simple problems)
Cost of Capital: Meaning, need, importance of the concept and significance
of Cost of Capital, specific cost of Capital for various sources of finance, cost
of debt, cost of Preference Shares, cost of equity, Cost retained earnings.

39
BoS in Commerce (OU) B.Com (Computer Applications)

Weighted average cost of capital, Book value vs. market value weight.
(simple problems)

Lab work: The students are required to compute the problems of cost of
capital using EXCEL functions.

Unit – IV: Working Capital Management:

Working Capital Management: An over view - Determinants of working

Capital, Operating Cycle.
Cash management: cash forecasting and budgeting, management of
receivables, optimum credit policy, aspects of Credit policy - Credit terms
and Credit Standards, Inventory management (simple problems of cash,
receivables and inventory).

Lab work: The students are required to compute the problems using EXCEL
functions.

Unit – V: Dividend Decision:

Meaning, need and significance of dividends – Types of dividends – Dividend

Policy of corporations - Factors Influencing divided Policy - Dividend
theories: a) Walter’s model b) Gordan’s Model c) MM Hypothesis (Theory
only).

Lab work: The students are required to compute the problems of EBIT -
EPS analysis using EXCEL functions.

Suggested Reading:
1. Maheshwari S.N. Element of Financial Management
2. R.P. Ruastogi Galgotia Publishing House.
3. Khan & Jain Financial Management
4. Pandey I.M. Financial Management
5. Van Horne J.C. Financial Management and Policy
6. Van Horne J.C. Fundamentals of Financial Management
7. Levy H & M Sarnat Principles of Financial Management
8. Chandra Prasanna Financial Management
9. Kulkarni & Satyaprasad: Financial Management
10. Vyuptakesh Sharan: Fundamentals of Financial Management
11. Banerjee: Fundamentals of Financial Management
12. Chandra Bose: Fundamentals of Financial Management
13. Van Horn & Wachowicz, Jr.: Fundamentals of Financial Management.

*****

40
BoS in Commerce (OU) B.Com (Computer Applications)

MICRO-CREDIT AND FOREIGN TRADE FINANCE

Paper – E-VI: P-II Max. Marks: 70T + 30P= 100

P.P.W.: 5 (4+1) Time: 3 Hours

UNIT- I: Bank Lending and Credit Management Services:

Business of lending – Credit risk and its types – Types of Bank lending and their
advantages – Types of borrowers – Requirements for lending – Credit creation –
Qualities of a good borrower – Principles of good lending – Credit cycle – Client
risk rating – Advantages of client risk rating - Guidelines on fair practices code for
lending. Credit policy in Banks – Objectives – Purposes – Regulatory requirements
setout by RBI.
Lab work: I. Students are required to know the following: 1. Guidelines of RBI on
fair practices code for lenders; 2. Credit Investigation Report; 3. Contents of a
typical credit policy.
II. Each student is required to prepare a ‘Credit Investigation Report’ of an
individual (assuming that he/she is a borrower) from within the College or outside,
with the co-ordination and support of banker.

UNIT- II: Micro-Credit Finance:

Rural Financing in India: Financial problems faced by Rural people in India;
Meaning of Micro Finance – Need and Emergence - growth of Micro -finance at
global level –– Origin and growth of Micro Finance in India - Micro-credit financing
Institutions – Role of NABARD in Micro Finance - Self-help groups (SHGs) and
their formation – Objectives – RBI Support Policy - SHGs and Bank Finance -
Significance of Micro-credit finance for SHGs – Micro credit finance plus services
provided to SHGs - Models of Linkage - Micro-Financial Institution Grading Scheme
(CRISIL Grading Scale). (Theory only).
Lab work: Students are required to expose themselves to the following:
1. SHG Bank Linkage documents; 2.NABARD Refinance schemes; 3. Skill up
gradation and capacity building of SHGs; 4. SHGs graduating into income
generating activities; 5. Success stories of SHGs.

Unit- III: Foreign Exchange Market -I:

Features of Foreign exchange market – Purposes of transacting in foreign exchange
market – Purchase and sale transactions – Types of transactions – Types of
quotations – Settlement of transactions – Forward rates quotations (With simple
problems) Determination of Exchange rates – Factors determining spot exchange
rates – Meaning, concept and classification of exchange risk.
Lab work: 1. The students are required to expose themselves to various Foreign
Exchange related documents (forms and formats); 2. The students are also
required to understand the key terms and concepts (based on the forms and
formats) involved in this unit-III.

Unit- IV: Foreign Exchange Market – II:

Foreign exchange transactions of a Bank with its customers (Exporters and
Importers) – Purchase and sale of foreign exchange – Foreign exchange rate
quotations (Basis, exchange margins prescribed by FEDAI) – Types of buying rates
and their calculations ( in US Dollars) – Types of Selling rates and their calculations

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BoS in Commerce (OU) B.Com (Computer Applications)

( in US Dollars) - Calculation of exchange rates based on Cross rates (Euro and

Pound Sterling) - Buying rates – Selling rates. (with simple problems).
Lab work: 1. The students are required to expose themselves to various Foreign
Exchange related documents (forms and formats); 2. The students are also
required to understand the key terms and concepts (based on the forms and
formats) involved in this unit-IV.

UNIT- V: Export Procedure:

International trade transactions – Regulatory framework (Foreign
Trade(Development and Regulation)Act, Foreign Exchange Management Act,
Customs Act) – Foreign trade policy administered by Director General of Foreign
Trade (DGFT) – Steps and procedure of getting established as an exporter – Steps
and procedure of entering into an export contract – Contents of export contract –
Steps and procedure of execution of export order – Letter of Credit (L/C.) – Types
of L/C. – Mechanism of Opening L/C. – Post-shipment procedure – Methods of
payment for the International trade.
Lab work: 1. The students are required to expose themselves to various DGFT
related documents for export procedure(forms and formats); 2. The students
are also required to understand the key terms and concepts (based on the forms
and formats) involved in this unit.

Suggested Readings:

1. C.Jeevanandam: Foreign Exchange and risk Management; Sultan Chand & Sons
2. Murali, S. and K.R.Subbakrishna: Bank Credit Management, Himalaya
3. Patel shah, Vimalo: Rural Economy; Himalaya U.C.Patnaik, R.N.Mishra: Rural
Banking in India, Anmol Publication
4. Khemani and Dr. B. Yerram Raju: How and Why of Rural Banks
5. Armendariz & Morduch: Economics of Microfinance, PHI
6. Berk: Financial Management
7. Other publications: NABARD publications, Bank Journals, IIB Journals, Yojana.
8. Karmakar, K.G: Rural credit and self help groups: Micro finance needs and
concepts in India; Sage publications India Pvt. Ltd.
9. Mahajan, Vijay and Bharti Gupta Ramola: Financial services for rural poor in
India: Access and Sustainability (Journal ,of International Development,8(2),pp.211-
224.
10. www.microjournal.com
11. www.microfinance.com
12. www.mfc.oW.pl
13. www.gdrc.org/icm
11. www.nabard.org/microfinance/assessmentmethods.asp
12. RBI websites.

*****

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BoS in Commerce (OU) B.Com (Computer Applications)

ELECTIVE - VII: MARKETING

Paper-I: PRINCIPLES OF MARKETING
Paper-II: RURAL MARKETING
----------------------------------------------------------------------------------------
PRINCIPLES OF MARKETING
Paper – E-VII: P-I Max. Marks: 70T + 30P= 100
P.P.W.: 5(4+1) Time: 3 Hours

UNIT - I: INTRODUCTION: Nature and scope of marketing; Importance of

Marketing as a business function, Importance of marketing in Indian context,
Marketing concepts - Selling vs. marketing; Marketing mix; Marketing
environment.
Lab: Preparation of reports on Marketing environment of different FMCG’s or
retailing companies.
UNIT - II: CONSUMER BEHAVIOUR AND MARKET SEGMENTATION: Nature,
scope and significance of consumer behavior, consumer behavior theories, Market
segmentation concept and importance; Bases for market segmentation.
Lab: A report preparation on changing life styles in different walks of life creating
demand for new companies / sectors.
UNIT - III: PRODUCT: Concept of product, Types of products, New product
development; packing role and function, Brand name and trademark; After sales
services, Product life cycle concept.
Lab: Stages of product life cycle (PLC) for different companies – NPD stages for
imaginary products.
UNIT - IV: PRICE: Importance, price as marketing mix; Factors influencing price
determination of a product / service; Discount and rebates.
Lab: Report on factors influencing price fixation for different products in selected
sectors in the recessionary period.
UNIT - V: DISTRIBUTION CHANNELS AND PHYSICAL DISTRIBUTION:
Distribution channels - concept and role; types of distribution channels; Factors
affecting choice of distribution channel; Retailer and wholesaler; Physical
distribution of goods, Transportation; Warehousing; Inventory control; Order
Processing.
Promotion: Methods of promotion; Optimum promotion mix; Advertising media -
their relative merits and limitations.
Lab: Report on promotional mix for different FMCG products.

SUGGESTED READINGS:
1. Philip Kotler: Marketing, Prentice Hall
2. William M. Pride and O.C Ferrell: Marketing; Houghton - Mafflin Boston
3. Stanton W.J. et al: Fundamentals of Marketing, McGraw H
4. Lamb Charless W. et al: Principles of Marketing; South Western Publishing
5. Cravens David W et al: Marketing Management; Richard D. Irwin
6. Kotler Philip and Armstrong Gary: Principles of Marketing; Pearson
7. Fulmer RM: The New Marketing McMillan, New York
8. McCarthy J.E: Basic Marketing - a Managerial Approach; McGraw Hill, New York.
9. Cundiff, Edward W et al:Basic Marketing - Concepts, Decisions & Strategties; PHI
10. Bushkirk, Richard H: Principles of Marketing; Dryden Pren, Illinois.
11. S.A.Sherlekhar: Marketing Management, Himalaya
12. Govindarajan: Marketing Management:Concepts, Cases, Challenges&Trends,PHI
13. Chandra Bose: Modern Marketing, PHI.

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BoS in Commerce (OU) B.Com (Computer Applications)

RURAL MARKETING

Paper – E-VII: P-II Max. Marks: 70T + 30P= 100

P.P.W.: 5(4+1) Time: 3 Hours

UNIT-I: RURAL MARKETING:

Definition of rural area, Importance of rural marketing, nature and scope of rural
marketing, size of rural market, Distinction between Rural and Urban Marketing.
Lab: A report preparation on the transformation for rural markets in India.

UNIT-II: RURAL MARKETING ENVIRONMENT:

Geographical, economic, Scio-cultural and infrastructural factors. Factors
influencing Rural marketing operations.
Lab: Preparation of the report on invisible forces influencing the rural markets in
India.

UNIT-III: RURAL CONSUMER:

Characteristics, product and brand awareness in rural marketing - Attitude and
behavior, Buying patterns and influences; Segmenting rural markets.
Lab: A small survey conducted and report be prepared about the level of Brand
Awareness in rural areas about Indian and MNC’s branded products.

UNIT-IV: RURAL MARKETING STRATEGIES:

Product Planning for rural marketing, quality and size; packaging and branding
decisions, pricing decisions.
Lab: Exercises on redesigning the new products by keeping requirements of rural
markets.

UNIT-V: PROMOTION AND DISTRIBUTION IN RURAL MARKETS:

Media and Advertising copy decisions; Distribution channels and logistics in rural
markets.
Lab: A report reparation on logistics management for rural market on existing
products and markets.

SUGGESTED READINGS:

1. Rajagopal: Management Rural Business; wheeler Publications, New Delhi

2. Neelameghan S: Marketing in India; Cases and Reading; Vikas Publishing House
3. Gopalaswamy T.P: Rural Marketing; Wheeler Publishers, New Delhi
4. Nayyar H., and Ramaswamy P: Globalization and Agricultural Marketing; Rawat
Publications.
5. Moria CB: Agricultural Marketing: Himalaya Publishing House, New Delhi.
6. K.S. Habibur Rahman: Rural Marketing in India, Himalaya.
7. Krishnamacharyulu: Rural Marketing: Text & Cases, Pearson

*****

44
BoS in Commerce (OU) B.Com (Computer Applications)

ELECTIVE – VIII: SECRETARIAL PRACTICE & OFFICE MANAGEMENT

Paper-I: SECRETARIAL PRACTICE
Paper-II: OFFICE MANAGEMENT
-----------------------------------------------------------------------------------------------------
SECRETARIAL PRACTICE
Paper – E-VIII: P-I Max. Marks: 70T + 30P= 100
P.P.W: 5 (4+1) Time: 3 Hours

Unit – I: The Company Secretary - Definition of secretary – Types of secretaries – Meaning

- Appointment – Qualifications – Legal Positions – Duties Rights and powers – Liabilities –
dismissal.
Lab Work: Specimen form and agreement for the appointment of a Secretary,
Specimen Resolution for conversion of Private Company into a Public Company,
Specimen Resolution for conversion of Public Company into a Private Company,
Specimen forms Certificate of Incorporation, Specimen forms of Commencement
of Business.
Unit – II: Duties of the secretary at the company promotion incorporating at registration
stage – duties at the capital subscription stage – duties at the commencement of business
stage – secretarial procedure – alteration of the memorandum securities.
Lab Work: Specimen of Memorandum of Association and its alterations, Specimen of
articles of Association and its alterations, Specimen of Prospectus, Remedies of its
misstatements.
Unit – III: Role of the Secretary in conducting of company meetings & importance kinds of
company meetings statutory meeting - secretarial duties relating to statutory meeting. –
annual general meeting – extra ordinary general meeting – creditors meetings – board
meeting – debenture holder meetings – meeting of creditors.
Lab Work: Forms of Notice of the Statutory Meeting, Statutory Report, Notice of the Annual
General Meeting, Specimen of Directors’ Report, Chairman’s Speech, Admission Card, Form
of Notice and Agenda of first Board Meeting and Subsequent Board Meeting.
Unit – IV: Company meetings – law, practice & procedure requisites of a valid meeting.
Proper authorities – notice, quorum, chairman, agenda: procedure of discussion, motion,
interrupting of debate amendments, formal motion, paints of order: validity methods of
voting secretarial duties regarding poll: proxy: Resolutions – kind –circulations of members
resolution registrations of certain resolutions and agreements minutes, kinds – difference
between minutes and reports hints for writing minutes – statutory provision regarding
minutes.
Lab Work: Agenda for the Statutory Meeting, General Meeting and Extraordinary General
Meeting, Specimen of Polling Paper and Polling list, Form of Proxy, Specimen Ordinary
Resolutions and Special Resolutions, Specimen Minutes of the Statutory Meeting, Annual
General Meeting and Extraordinary General Meeting.
Unit – V: Secretarial procedure for accepting deposits – income taxes company deposits.
Secretarial duties regarding payment of dividends – secretarial duties regarding issue of
bonus shares – secretarial duties in connection with compromises or arrangements.
Secretarial duties in connection with reconstructions or amalgamative transferee under
falling and transferor under falling – principles of corporate governance.
Duties of secretary in respect of compressor winding up voluntary winding up – creditors
voluntary winding up – winding up subject to supervision of the court.
Lab work: Specimen of Registered Debentures, Bearer Debentures, A specimen
form of Advertisement in News Papers regarding Invitation and Acceptance of
Deposits, Specimen form of Dividend List / Register, Notice and Warrant,
Specimen of Declaration of Solvency.

SUGGESTED READINGS:
1) Secretarial Practice: Avatar Singh; 2) Secretarial Practice: N.D.Kapoor
3) Company Law & Secretarial Practice: Reddy, Appanaiah & Prabhudeva, Himalaya.

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BoS in Commerce (OU) B.Com (Computer Applications)

OFFICE MANAGEMENT
Paper – E-VIII: P-II Max. Marks: 70T + 30P= 100
P.P.W.: 5 (4+1) Time: 3 Hours

Unit–I: Concept of Office Management – Introduction – Meaning of office –

Functions of office – Relation of office with other Departments – Importance of
office – Role of office Manager – Accommodation and Locations; Layout -
Environment working conditions – Furniture, Fittings & Safety Arrangements –
Office Systems – Operational items – Office Forms – Stationary – Systems &
Procedures – Records Management – Filing and essentials of the filing systems;
Indexing.
Lab work: Preparation of Relation charts in an office, Ideal Layout chart, Office
Manual, Office Forms and Filing Index.
Unit–II: Principles of Office Organization – Office Organizations - Steps in
organization – Sound Organization – Principle of Office Organizations – Types of
Departmentalization – Organization Structure – Delegation of Authority - Its
principles – problems in Delegation.
Lab Work: Preparation of different organization charts, delegation of authority
chart.
Unit–III: Office correspondence - Internal and external office correspondence –
(Internal)– essential features and structure of commercial letters – types of circular
letters – Trade inquiries, purchase orders – (External) External correspondence –
eliciting information about customers – complaint letters from customers – status
enquiries & correspondence with banks, with Govt. Departments, with insurance
firms - preparation of curriculum vitae – employment letters from - Recruitment to
Terminations / retirement.
Lab Work: Drafting of Commercial letters viz. Circulars, Trade Enquiries, Purchase
Orders, complaint letters, Status enquiries, correspondence with banks, Govt.
Depts., Insurance firms and employment letters.
Unit–IV: Front Office Management - Front Office as Interior Management -
Security and Fire Fighting Management – Office equipment and maintenance -
Annual Maintenance Contracts of different equipments in the office – office locking
and key management – Staff Attendance – Punch Card Management. Transport
Management – Hotel Reservation and Accommodations Arrangements – Travel
Arrangements.
Lab Work: Maintenance of Visitors log book, Preparations of Annual Maintenance
Contract with its rules and regulations.
Unit–V: Fundamentals of Financial Management - Concept of Finance – Objectives
of Finance Functions – Types of Capital – Fixed and Working Capital – Estimations
of the Working Capital Requirements – Concepts of Financial Planning and Capital
Structure – Methods and Source of Finance – Long Term Finances and Short Term
Finances – Stock Market - Role of SEBI.

SUGGESTED READINGS:
1) Office Management: M.N.Arora; 2) Office Management:R.K.Chopra & AnkithChopra,
Himalaya; 3) Professional Front Office Management: Woods, Pearson; 4) Business Process
automation: Mohapatra, PHI.
*****

46
BoS in Commerce (OU) B.Com (Computer Applications)

ELECTIVES –IX COMPUTER APPLICATIONS -II

Paper-I : FUNDAMENTALS OF C++
Paper-II : FUNDAMENTALS OF JAVA
-------------------------------------------------------------------------------------
FUNDAMENTALS OF C++
Paper – E-IX – II: P-I Marks: 100 (70+30)
P.P.W.: 5 (4+1) Time: 3 Hours

Unit–1: Object Oriented Programming

Introduction to OOP - Meaning of Object - Meaning of Class – LOOP
characteristics: Creation of new Data Types, Giving importance to Class,
Inheritance, Encapsulation, Abstraction, Polymorphism, Operator
Overloading, Function Overloading, Function Defining, Software Reusability.

Unit–2: C Versus C++

Comparison between C and C++ – Data Types: Integer Data Types . Char.
Unsigned Char, Short, Unsigned Short, Int, Unsigned Int, Long, Unsigned
Long. Floating Data Types . Input Statement (or) Input Function - Cin>> –
Output Statement (or) Output Function - Cout>> – Arithmetic Operators -
Logical Operators - Relational Operators.

Unit–3: Arrays
Introduction to Arrays - Declaration of Arrays - Different Types of
Arrays : - One Dimensional Array, Two Dimensional Array. Array
Examples on Variables – Array Examples on Constants.

Unit–4: Programming Constructs

Unary Operators - Increment Operator (++), Prefix Notation, Postfix
Notation, Decrement Operator ( -- ). Conditional Constructs - Switch .Case
Construct, Break Statement, Default Keyword, Conditional Operator. Loop
Construct - While Loop, Do. while Loop, For loop. Examples on
Programming Constructs.

Unit –5: Important Features of C++

Classes - Objects – Structure – Pointers - Enumerated Data Types –
Constructors - Destructors.

Lab: Using Turbo “C”.

Suggested Readings:
1) Object Oriented Programming with C++ by E.Balagurusamy .
2) Introduction to Object Oriented Programming with C++ by Yashavant
Kanetkar.
3) Programming with C++ by D.Ravichandran .
4) Let Us C++ by Yashavant Kanetkar.

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BoS in Commerce (OU) B.Com (Computer Applications)

FUNDAMENTALS OF JAVA

Paper – E-IX – II: P-II Marks: 100 (70+30)

P.P.W.: 5 (4+1) Time: 3 Hours

Unit–1: Fundamentals of Java

Introduction to Java - History of Java - Properties of Java :- CREATE and
PUT values in a table, STORE properties table in a file, LOAD properties
from a file, Use DEFAULT properties, CONSTRUCTOR and METHOD.
Comparing Java with C++ – OOP concepts supporting Java :– Class,
Object, Method , Inheritance, Encapsulation , Abstraction , Polymorphism .
Comparison between Compiler and Interpreter.

Unit–2: Java Developer Kit

Java Compiler - Java Interpreter - Java Debugger - Applet Meaning -
Applet Viewer

Unit–3: Fundamental Concepts

Identifier - Literals :- Integer Literals - Character Literals - Boolean Literals
- Floating Point Literals - String Literals - Null Literals - Operators :-
Assignment Operator( = ), Arithmetic Operators( + , - , * , / , % ), Unary
Operators( + , - , ++ ,- - , ! ), Equality and Relational Operators( = = , !
= ,> , > = , < , < = ), Bit wise Operators( &(AND) , ^ (EXCLUSIVE OR ) ,
| (INCLUSIVE OR ) ) , Conditional Operator ( & & (AND)) , | | (OR)).
Variables - Keywords - Data Types

Unit–4: Programming Constructs

If..else statement - Break statement - Switch statement - Return
statement - While statement - Do..while statement - For loop - Continue
statement - Constructors

Unit–5: Importance of Java

Classes – Objects - Fields - Access Controls – Interfaces - Exceptions :–
Interrupted, Runtime, Arithmetic, Null Pointer. Threads - Strings

Lab: Using Core JAVA.

Suggested Readings:

1) Programming with Java by E.Balagurusamy .

2) Your Brain on Java by Kathy Sierra and Bert Bates .
3) Java Complete Reference by Herbert Schildt .
4) Programming with Java by Bhave
*****

48
BoS in Commerce (OU) B.Com (Computer Applications)

ELECTIVE-X: MATHEMATICS

Paper-I : Business Mathematics-I

Paper-II: Business Mathematics-II
---------------------------------------------------------------------------------
BUSINESS MATHEMATICS-I
Paper – E-X: P-I Max. Marks: 70T + 30P= 100
P.P.W : 5 (4+1) Time: 3 Hours

UNIT-I:
Set Theory – Sets, Types of Sets – Operations on Sets – Venn Diagrams –
De Morgan Laws – Applications of Set Theory.
Lab: Calculation of Sets values & Venn diagrams using Excel.

UNIT-II:
Laws of Indices – Progressions – Arithmetic Progression – Geometric
Progression – Harmonic Progression.
Lab: Calculation of the values of progressions and matrices over M.S.Excel

UNIT-III:
Matrix – Meaning & Operations, - Matrix Algebra – types of Matrices – Matrix
Multiplication – Matrix Determinants, Minors and Co-factors Matrix Inverse.
Lab: Application of Addition, Multiplication, conditional probabilities and
distributions using MS. Excel

UNIT-IV:
Probability – Approaches to Probability – Classical, Empirical, Subjective &
Axiomatic approaches – Theorems of Probability – Additional, Multiplication,
Conditional laws of probability, Bayes theorem and Mathematical
expectation.

UNIT-V:
Theoretical Distributions – Binomial, conditions, Fitting of a Binomial
Distribution, Poisson - conditions, Fitting of a Poisson Distribution, and
Normal Distributions – Characteristics of a Normal curve, Central Limit
theorem, Fitting of a Normal Distribution – Areas Method Only.

SUGGESTED READINGS:
1) Business Mathematics: P.N.Arora, Allied publishers
2) Business Mathematics: Quazi Zmiruddin, Vikas Publishers
3) Business Mathematics: J.K.Sharma, Anne Books
4) Business Mathematics: Garg, Galgotia publishers
5) Business Mathematics: Ak Singh, Himalaya
6) Business Mathematics: Amarnath Dixith & Others, Himalaya
7) Business Mathematics: Trivedi, Pearson
*****

49
BoS in Commerce (OU) B.Com (Computer Applications)

BUSINESS MATHEMATICS-II

Paper – E-X: P-II Max. Marks: 70T + 30P= 100

P.P.W: 5 (4+1) Time: 3 Hours

UNIT-I:
Calculus – Limits – types of functions – Methods of Evaluating limits of Functions –
Derivatives – Standard forms of derivation – Maxima and Minima.(Lab Exercises:
Practical issues of profit maximization and cost minimization and its conditions as
applicable in managerial economics ) conditions, Fitting of a Binomial Distribution.
Lab: Fit all the binomial applications by using M.S.Excel.

UNIT-II:
Integration – Standard forms of Integration – Methods of Integration – Definite
Integral – Geometrical Interpretation of derivatives – Cost functions – Profit
function – BEP (Numericals and integrating the day to day applications of cost and
profit functions).
Lab: Calculate and arrive the values of equation of integration over MS Excel.

UNIT-III:
Linear programming – Definition – assumptions – formulation of a LPP, Graphical
Method – Simplex method – Maximization and Minimization - Primal & Dual,
Limitations of Linear Programming.
Lab: Calculate all the values of Graphic method, Simplex method, Maxima &
Minima by using MS.Excel.

UNIT-IV:
Transportation Problems – Characteristics & assumptions – Obtaining initial feasible
solution: North-West Corner Rule Method, Least Cost Method, Vogel’s
Approximation Method (VAM) – Testing optimality: Stepping-Stone Method, MODI
method.
Lab: Calculate problems, using MS. Excel.

UNIT-V:
Queing Theory – Components – Structure of Queing System – Operating
characteristics for a waiting line – Single & Multiple models.
Lab: Calculate problems, using MS. Excel.

SUGGESTED READINGS:

1) Quantitative techniques: Digamber pathri, Kalyani publishing house.

2) Quantitative techniques for Business Decisions: Waynes, PHI
3) Business Mathematics: Garg, Galgotia publishers
4) Business Mathematics: P.N.Arora, Allied publishers
5) Business mathematics: M.Wilson, Himalaya
6) Fundamentals of Business Statistics: Sharma, Pearson.

*****

50