SRI VENKATESWARA UNIVERSITY

CBCS – UG SYLLABUS
(w.e.f. 2021-22)
B.COM (COMPUTER APPLICATIONS)

IV Semester

Structure of B.Com (Computer Applications)Programme under Revised CBCS

Marks
Courses

Name of Course
Sl. Hours/
(Each Course consists 5 Units with each Unit Credits
No Week Mid Sem
having 12 hours of class-work)
Sem End
1. 4A Corporate Accounting 5 4 25 75

2. 4B Cost and Management Accounting 5 4 25 75

3. 4C Income Tax 5 4 25 75

4. 4D Business Laws 5 4 25 75

5. 4E Object Oriented Programming with Java 3 4 25 75

6.
Object Oriented Programming with Java 2 1 0 50
Practical
7. 4F Data Base Management System 3 4 25 75

Data Base Management System Practical 2 1 0 50

Total 30 26 150 550

 SRI VENKATESWARA UNIVERSITY
CBCS – UG SYLLABUS
(w.e.f. 2021-22)
B.COM (COMPUTER APPLICATIONS)

IV Semester
Course 4A:Corporate Accounting

Learning Outcomes:
At the end of the course, the student will able to;
➢ Understand the Accounting treatment of Share Capital and aware of process of book
building.
➢ Demonstrate the procedure for issue of bonus shares and buyback of shares.
➢ Comprehend the important provisions of Companies Act, 2013 and prepare final
accounts of a company with Adjustments.
➢ Participate in the preparation of consolidated accounts for a corporate group.
➢ Understand analysis of complex issues, formulation of well-reasoned arguments and
reaching better conclusions.
➢ Communicate accounting policy choices with reference to relevant laws and
accounting standards.

SYLLABUS:

Unit-I:
Accounting for Share Capital: Kinds of Shares – Types of Preference Shares – Issue of
Shares at Par, Discount and Premium - Forfeiture and Reissue of Shares (including
problems).
Unit-II:
Issue and Redemption of Debentures and Issue of Bonus Shares: Accounting
Treatment for Debentures Issued and Repayable at Par, Discount and Premium -Issue of
Bonus Shares - Buyback of Shares - (including problems).
Unit-III:
Valuation of Goodwill: Need and Methods - Average Profit Method, Super Profits
Method – Capitalization Method and Annuity Method (Including problems).
Unit –IV:
Valuation Shares: Need for Valuation - Methods of Valuation - Net Assets Method,
Yield Basis Method, Fair Value Method (including problems).
UNIT – V:
Company Final Accounts: Provisions of the Companies Act, 2013 - Preparation of Final
Accounts – Adjustments Relating to Preparation of Final Accounts – Profit and Loss
Account and Balance Sheet – (including problems with simple adjustments).

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

Suggested Co-Curricular Activities:

• Assignments
• Problem Solving Exercises
• Collect and fill the share application form of a limited Company
• Collect Prospectus of a company and identify its salient features
• Collect annual report of a Company and List out its assets and Liabilities.
• Collect the annual reports of company and calculate the value of goodwill under
different methods
• Power point presentations on types of shares and share capital
• Group Discussions on problems relating to topics covered by syllabus
 SRI VENKATESWARA UNIVERSITY
CBCS – UG SYLLABUS
(w.e.f. 2021-22)
B.COM (COMPUTER APPLICATIONS)

IV Semester

Course 4B:Cost and Management Accounting

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

SYLLABUS:

UNIT-I: Introduction:
Cost Accounting: Definition – Features – Objectives – Functions – Scope – Advantages and
Limitations - Management Accounting: Features – Objectives – Functions –
Elements of Cost - Preparation of Cost Sheet (including problems)
UNIT-II: Material and Labour Cost:
Techniques of Inventory Control – Valuation of Material Issues: FIFO - LIFO - Simple and
Weighted Average Methods
Labour: Direct and Indirect Labour Cost – Methods of Payment of Wages- Incentive
Schemes -Time Rate Method, Piece Rate Method, Halsey, Rowan Methods and Taylor Methods
only(including problems)
UNIT-III: Job Costing and Batch Costing:
Definition and Features of Job Costing – Economic Batch Quantity (EBQ) – Preparation of
Job Cost Sheet – Problems on Job Cost Sheet and Batch Costing(including problems)
UNIT-IV: Financial Statement Analysis and Interpretation:
Financial Statements - Features, Limitations. Need, Meaning, Objectives, and Process of
Financial Statement Analysis- Comparative Analysis – Common Size Analysis and Trend
Analysis (including problems)
UNIT-V: Marginal Costing:
Meaning and Features of Marginal Costing – Contribution –Profit Volume Ratio- Break Even
Point – Margin of Safety – Estimation of Profit and Estimation of Sales(including problems)
References:
1. S.P. Jain and K.L. Narang – Advanced Cost Accounting, Kalyani Publishers.
2. M.N. Arora – A test book of Cost Accounting, Vikas Publishing House Pvt. Ltd.
3. S.P. Iyengar – Cost Accounting, Sultan Chand & Sons.
4. Nigam & Sharma – Cost Accounting Principles and Applications, S.Chand& Sons.
5. S.N. Maheswari– Principles of Management Accounting, Sultan Chand & Sons.
6. I.M.Pandey – Management Accounting, Vikas Publishing House Pvt. Ltd.
7. Sharma & Shashi Gupta – Management Accounting, Kalyani Publishers.
8. Murthy & Guruswamy – Management Accounting, Tata McGraw Hill, New Delhi.
9. S.P. Gupta – Management Accounting, S. Chand Publishing, New Delhi.
10. Umamaheswara Rao and Ranganath, Cost Accounting, Kalyani Publishers.
11. Dr V Murali Krishna – Cost Accounting, Seven Hills International Publishers.
Suggested Co-Curricular Activities:
 Debate on methods of payments of wages
 Seminars
 Problem Solving Exercises
 Seminar on need and importance of financial statement analysis
 Graphs showing the breakeven point analysis
 Identification of elements of cost in services sector by Visiting any service firm
 Cost estimation for the making of a proposed product
 Listing of industries located in your area and methods of costing adopted by them
 Collection of financial statements of any two organization for two years and prepare a
common Size Statements
 Collection of cost sheet and pro-forma of quotation
 Examinations (Scheduled and surprise tests)
 SRI VENKATESWARA UNIVERSITY
CBCS – UG SYLLABUS
(w.e.f. 2021-22)
B.COM (COMPUTER APPLICATIONS)

IV Semester

Course 4C:Income Tax

Learning Outcomes:
At the end of the course, the student will able to;
➢ Acquire the complete knowledge of the tax evasion, tax avoidance and tax planning.
➢ Understand the provisions and compute income tax for various sources.
➢ Grasp amendments made from time to time in Finance Act.
➢ Compute total income and define tax complicacies and structure.
➢ Prepare and File IT returns of individual at his own.

Syllabus:

Unit-I: Introduction: Income Tax Act-1961 - Basic Concepts: Income, Person, Assessee -
Assessment Year, Previous Year, Rates of Tax, Agricultural Income, Residential Status of
Individual -Incidence of Tax – Incomes Exempt from Tax (theory only).
Unit-II: Income from Salaries: Basis of Charge, Tax Treatment of Different Types of
Salaries Allowances, Perquisites, Profits in Lieu of Salary, Deductions from Salary Income,
Computation of Salary Income (including problems).
Unit-Ill: Income from House Property and Profits and Gains from Business: Annual
Value, Let-out/Self Occupied/Deemed to be Let-out house -Deductions from Annual Value -
Computation of Income from House Property
Definition of Business and Profession – Procedure for Computation of Income from Business
– Revenue and Capital Nature of Incomes and Expenses – Allowable Expenses – Expenses
Expressly Disallowed – Computation (including problems).
Unit-IV: Income from Capital Gains - Income from Other Sources: Meaning of Capital
Asset – Types – Procedure for Computation of Long-term and Short-term Capital
Gains/Losses
Meaning of Other Sources - General Incomes – Specific Incomes – Computation (including
problems).
Unit-V: Computation of Total Income of an Individual: Deductions under Section 80 -
Computation of Total Income (Simple problems).

Reference Books:
1. Dr. Vinod; K. Singhania; Direct Taxes – Law and Practice, Taxman Publications
2. T. S. Reddy and Dr. Y. Hari Prasad Reddy - Taxation , by Margham Publications
3. Premraj and Sreedhar, Income Tax, Hamsrala Publications
4. B.B. Lal - Direct Taxes; Konark Publications
5. Dr. Mehrotra and Dr. Goyal -Direct Taxes, Law and Practice, Sahitya Bhavan
Publication.
6. Balachandran&Thothadri- Taxation Law and Practice, PHI Learning.
7. V.P. Gaur and D.B. Narang - Income Tax, Kalyani Publications
8. Dr Y Kiranmayi - Taxation, Jai Bharath Publishers
9. Income Tax, Seven Lecture Series, Himalaya Publications
Suggested Co-Curricular Activities:
• Seminar on different topics of Income tax
• Quiz programs
• Problem Solving Exercises
• Debate on Tax Evasion and Avoidance
• Practice of provisions of Taxation
• Visit a Tax firm
• Talk on Finance Bill at the time of Union Budget
• Guest lecture by Chartered Accountant
• Presentation of tax rates
• Practice of filing IT Returns online
• Group Discussions on problems relating to topics covered by syllabus
• Examinations (Scheduled and surprise tests)
 SRI VENKATESWARA UNIVERSITY
CBCS – UG SYLLABUS
(w.e.f. 2021-22)
B.COM (COMPUTER APPLICATIONS)

IV Semester

Course 4D:Business Law

Learning Outcomes:
At the end of the course, the student will able to;
➢ Understand the legal environment of business and laws of business.
➢ Highlight the security aspects in the present cyber-crime scenario.
➢ Apply basic legal knowledge to business transactions.
➢ Understand the various provisions of Company Law.
➢ Engage critical thinking to predict outcomes and recommend appropriate action on
issues relating to business associations and legal issues.
➢ Integrate concept of business law with foreign trade.
Syllabus:
Unit-I: Contract:
Meaning and Definition of Contract - Essential Elements of Valid Contract -Valid, Void and
Voidable Contracts - Indian Contract Act, 1872
Unit-II: Offer, Acceptance and Consideration:
Definition of Valid Offer, Acceptance and Consideration - Essential Elements of a Valid
Offer, Acceptance and Consideration.
Unit-Ill: Capacity of the Parties and Contingent Contract:
Rules Regarding to Minors Contracts - Rules Relating to Contingent Contracts - Different
Modes of Discharge of Contracts - Rules Relating to Remedies to Breach of Contract.
Unit-IV: Sale of Goods Act 1930 and Consumer Protection Act 2019:
Contract of Sale - Sale and Agreement to Sell - Implied Conditions and Warranties - Rights
of Unpaid Vendor- Definition of Consumer - Person - Goods - Service - Consumer Dispute -
Consumer Protection Councils - Consumer Dispute Redressal Mechanism
Unit-V: Cyber Law:
Overview and Need for Cyber Law - Contract Procedures - Digital Signature – Safety
Mechanisms.
References:
1. J. Jaysankar, Business Laws, Margham Publication. Chennai.
2. ND Kapoor, Business Laws, S Chand Publications.
3. Balachandram V, Business law, Tata McGraw Hill.
4. Tulsian, Business Law, Tata McGraw Hill.
5. Pillai Bhagavathi, Business Law,SChand Publications.
6. Business Law, Seven Hills Publishers, Hyderabad.
7. K C Garg, Business Law, Kalyani Publishers.
Suggested Co-Curricular Activities
 Seminar on Basics of Indian Contract Act,1872
 Quiz programs
 Co-operative learning
 Seminar on Cyber Law
 Group Discussions
 Debate on Offer, Agreement, and Contract
 Creation of Contract by abiding rules of Indian Contract Act,1872
 Making a sale by abiding rules of Sale of Goods Act,1930
 Guest lecture by a Lawyer/Police officer
 Celebrating consumers day by creating awareness among the students
 Examinations (Scheduled and surprise tests)
 Any similar activities with imaginative thinking beyond the prescribed syllabus
 SRI VENKATESWARA UNIVERSITY
CBCS – UG SYLLABUS
(w.e.f. 2021-22)
BA/ B.Sc/B.Com (COMPUTER APPLICATIONS)

IV Semester

Course 4E: Object Oriented Programming with Java

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

SYLLABUS:
Unit I: Introduction to OOPs: Problems in Procedure Oriented Approach, Features of
Object Oriented Programming
Introduction to Java: Features of Java, The Java Virtual Machine (JVM), Parts of Java
program, Naming Conventions in Java, Data Types in Java, Operators in Java, Reading Input
using scanner Class, Displaying Output using System. out.println (), Command Line
Arguments.

Unit II: Control Statements in Java: if... else, do... while Loop, while Loop, For loop, Switch
Statement, break Statement, continue Statement
Arrays: Types of Arrays, array name, length,
Strings: Creating Strings, String Class Methods, String Comparison, Immutability of Strings.

Unit III: Classes and Objects: Object Creation, Initializing the Instance Variables, Access
Specifiers, Constructors
Inheritance: Inheritance, Types of Inheritance
Polymorphism: Method overloading, Operator overloading
Abstract Classes: Abstract Method and Abstract Class

Unit IV: Packages: Package, Different Types of Packages, Creating Package and Accessing
a Package
Streams: Stream classes, Creating a File using File Output Stream, Reading Data from a File
using File Input Stream, Creating a File using File Writer, Reading a File using File Reader

Unit V: Exception Handling: Errors in Java Program, Exceptions, throws Clause, throw
Clause, Types of Exceptions
Threads: Single Tasking, Multi-Tasking, Uses of Threads, Creating a Thread and Running
it, Terminating the Thread, Thread Class Methods.

References:
1. The Complete Reference JAVA Seventh Edition Herbert Schildt. Tata McGraw Hill
Edition.
2. Core Java: An Integrated Approach, Dr. R. Nageswara Rao &Kogent Learning Solutions
Inc.
3. E. Balaguruswamy, Programming with JAVA, A primer, 3e, TATA McGrawHill
Company

Online Resources:

https://stackify.com/java-tutorials/
https://www.w3schools.com/java/
https://www.javatpoint.com/java-tutorial
https://www.tutorialspoint.com/java/index.html

Practical Component:@ 2 hours/week/batch

1. Write a program to implement command line arguments.

2. Write a program to read Student Name, Reg.No, Marks and calculate Total,
Percentage,and Result. Display all the details of students .
3. Write a program to perform String Operations.
4. Java program to implement Addition of two N X N matrices.
5. Java program to implement bubble sort.
6. Java program to demonstrate the use of Constructor.
7. Calculate area of the following shapes using method overloading.
a.Rectangle b. Circle c. Square
8. Implement multilevel inheritance
9. Java program for to display Serial Number from 1 to 5 by creating two Threads
10. Java program to demonstrate the following exception handlings
a. Divided by Zero b. Array Index Out of Bound c. Arithmetic Exception
 SRI VENKATESWARA UNIVERSITY
B.Sc/B.Com/BA (COMPUTER APPLICATIONS)
(w.e.f. 2021-22)
IV Semester

Course 4F:Database Management System

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

Model Outcomes for Database Management System

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

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

1. Understand the role of a database management system in an organization.

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

C. Explains (Understanding)

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

D. Critically examines, using data and figures (Analysis and Evaluation)

7. Apply various Normalization techniques

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

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

Design and implement a small database project

E. Construct simple and moderately advanced database queries using Structured Query
Language (SQL)(Practical skills)
 SRI VENKATESWARA UNIVERSITY
B.Sc/B.Com/BA (COMPUTER APPLICATIONS)
w.e.f. 2021-22
IV Semester

Course 4F: Database Management System

SYLLABUS
Unit Details
I Overview of Database Management System
Introduction, Data and Information, Database, Database Management System, Objectives of
DBMS, Evolution of Database Management System, Classification of Database
Management System.

II File-Based System
File Based System. Drawbacks of File-Based System, DBMS Approach, Advantage of
DBMS, Data Models, Components of Database System, Database Architecture, DBMS
Vendors and their products.

III Entity-Relationship Model:

Introduction, The Building Blocks of an Entity-Relationship, Classification of Entity Set,
Attribute Classification, Relationship Degree, Relationship Classification, Generalization
and Specialization, Aggregation and Composition, CODD’s Rules, Relational Data Model,
Concept of Relational Integrity.

IV Structured Query Language

Introduction, History of SQL Standards, Commands in SQL, Data types in SQL, Data
Definition Language (DDL),Selection Operation Projection Operation, Aggregate
Functions, Data Manipulation Language, Table Modification, Table Truncation, Imposition
of Constraints, Set Operations.
V PL/SQL:
Introduction, Structure of PL/SQL,PL/SQL Language Elements, Data Types, Control
Structure, Steps to Create a PL/SQL Program, Iterative Control Cursors, Steps to Create a
Cursor, Procedure, Functions, Packages, Exceptions Handling, Database Triggers, Types of
triggers.
Learning Resources (Course 4F: Database Management System)

References:

1. Paneerselvam:Database Management system,PHI.

2. David Kuklinski, Osborne, Data management system McGraw Hill Publication.
3. Shgirley Neal And Kenneth LC Trunik Database management system in
Business-PHI.
4. Godeon C. EVEREST, Database Management-McGraw Hill Book Company.
5. MARTIN,Database Management-Prentice Hall of India, New Delhi.
6. Bipin C.Desai ,`An Introduction to Database System`,Galgotia Publications
7. Korth, Database Management System.
8. Navathe, Database Management System.
9. S. Sumathi, S. Esakkirajan,Fundamentals of Relational Database Management
System

Online resources:

http:// www.onlinegdb.com/
http:// www.tutorialspoint.com/
http://learnsql.com
https://www.codecademy.com/learn/learn-sql/
https://www.w3schools.com/sql/default.asp
Practical Component: @ 2 hours/week/batch
1. Create tables department and employee with required constraints.
2. Initially only the few columns (essential) are to be added. Add the remaining
columns separately by using appropriate SQL command.
3. Basic column should not be null
4. Add constraint that basic should not be less than 5000.
5. Calculate hra, da, gross and net by using PL/SQL program.
6. The percentage of hra and da are to be stored separately.
7. When the da becomes more than 100%, a message has to be generated and
with user permission da has to be merged with basic.
8. Empno should be unique and has to be generated automatically.
RECOMMENDED CO-CURRICULAR ACTIVITIES:
(Co-curricular activities shall not promote copying from textbook or from others work and
shall encourage self/independent and group learning)

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

RECOMMENDED CONTINUOUS ASSESSMENT METHODS:

Some of the following suggested assessment methodologies could be adopted:
1. The oral and written examinations (Scheduled and surprise tests),
2. Closed-book and open-book tests,
3. Coding exercises,
4. Practical assignments and laboratory reports,
5. Observation of practical skills,
6. Individual and group project reports,
7. Efficient delivery using seminar presentations,
8. Viva voce interviews.
9. Computerized adaptive testing, literature surveys and evaluations,
10. Peers and self-assessment, outputs form individual and collaborative work
 SRI VENKATESWARA UNIVERSITY
B.Sc/B.Com/BA (COMPUTER APPLICATIONS)
(w.e.f. 2021-22)
IV Semester

Recommended Format for Question Paper

For Courses 1A, 2A, 3A, 3B, 4A, 4B, 4C

Time: 3 Hours] [Max. Marks : 75

Section-A [5X5=25]
Answer any FIVE of the following questions.
(at least 4 problems must be given)
1 Contents of Unit-I
2 Contents of Unit-II
3 Contents of Unit-III
4 Contents of Unit-IV
5 Contents of Unit-V
6 Contents of Unit-I to Unit V
7 Contents of Unit-I to Unit V
8 Contents of Unit-I to Unit V

Section-B [5X10=50]
Answer FIVE questions
9a Contents of Unit-I(Theory/Problem)
(OR)
9b Contents of Unit-I(Problem)

10 a Contents of Unit-II(Theory/Problem)
(OR)
10 b Contents of Unit-II(Problem)

11 a Contents of Unit-III(Theory/Problem)
(OR)
11 b Contents of Unit-III(Problem)

12 a Contents of Unit-IV(Theory/Problem)
(OR)
12 b Contents of Unit-IV(Problem)
13 a Contents of Unit-V(Theory/Problem)
(OR)
13 b Contents of Unit-V(Problem)