GOBIND KUMAR JHA 9874411552

Year 2: Semester III

Marks Credit Hours

SEC 3.1 Chg Information Technology & Its 100 4

Application in Business
(Theory -50 + Practical- 50)
GE 3.3 Chg Business Mathematics & 100 6
Statistics
CC3.1 Ch Financial Accounting II 100 6
CC3.2 Ch Indian Financial System 100 6

22
Gobind Kumar Jha 9874411552

SEC 3.1 Chg

Information Technology & Its Application in Business
(Theory -50 + Practical- 50)
Internal Assessment: 20 marks
Semester-end Examinations: 80 marks
Total 100 marks

Marks shown against the units indicate marks for Semester–end Examinations

Module I
Information Technology and Its Application in Business (Theory)
(Marks: 50)
Internal Assessment: 10 marks
Semester-end Examinations: 40 marks
Total 50 marks

Unit1: Information Technology and Business [8 Marks, Class: 8]

Concepts of data, information and computer based information system, impact of information
technology on business [business data processing, intra-organizational and inter-organizational
communication by using network technology, business process outsourcing and knowledge process
outsourcing], types of Information System- Transaction Processing System (TPS), Management
Information System (MIS), Decision Support System (DSS), Knowledge Management System (KMS)
and their implementation at managerial levels [operational, tactical and strategic].

Unit 2: Data Organization and Data Base Management System [10 Marks, Class: 10]
(a) Data Organisation: Character, field, record, file and database, types of data processing systems
[Serial, Batch, Real-time, Online, Centralized, Distributed], File Organizations [Sequential, Direct,
Indexed-Sequential, Relative], Traditional file organisation vs. Database file organisation.
(b) Database Management System: Concept of database management system (DBMS), definition,
importance of DBMS, important terms of database [Entity, Attribute, Keys- Primary, Foreign and
Candidate, Referential Integrity, Table, Views, Data Dictionary], types of database [Hierarchical,
Network and Relational], basic ideas of Data Warehouse and Data Mining (definition, importance,
advantages and disadvantages), Big data analysis- Concept.

Unit 3: Internet and Its Applications [8 Marks, Class: 8]

Meaning of Internet, IPAddress [IPv4, IPv6], URL, Domain Name System, Internet Protocols -
TCP/IP, UDP, FTP, TELNET[brief ideas only], HTML, DHTML AND XML [Concepts only],
Ethical Hacking, Cloud Computing, Mobile Computing, Internet of Things, Ethical issues in Social
Networking.

Unit 4: Security and Encryption [8 Marks, Class: 8]

Need and concepts, dimension, definition and scope of e-security, security threats- Malicious Codes
(Virus, Trozan Horse, Worm, Spyware, Ransomware), Hacking, Spoofing, Sniffing, Phishing,
Spamming, Denial of Service (DoS) attacks, Technology solutions [Confidentiality: (Data Encryption
& Decryption, Symmetric and asymmetric encryption), Security Implementation: Firewall, DMZ (De
Militarized Zone), SSL, HTTPs, Significance of Website Auditing].
Gobind Kumar Jha 9874411552

Unit 5: IT Act. 2000 and Cyber Crimes [6 Marks, Class: 6]

IT Act 2000- Definitions of different terms, Digital signature, Electronic Governance, Attribution,
Acknowledgement and Dispatch of Electronic Records, Regulation of Certifying Authorities, Digital
Signatures Certificates, Duties of Subscribers, Penalties and Adjudication, Appellate Tribunal,
Offences and Cyber-crimes.

Module II
Information Technology and Its Application in Business (Practical)
(Marks: 50)
Internal Assessment: 10 marks
Semester-end Examinations: 40 marks
Total 50 marks

Unit 1: Word Processing [5 Marks, Class: 5]

Working with word document- Editing text, Find and Replace text, Formatting, Spell check,
Autocorrect, Auto text; Bullets and numbering, Tabs, Paragraph Formatting, Indent, Page Formatting,
Header and footer, Macros, Drop cap; Tables: Inserting, Filling and formatting a Table, Inserting
Pictures and Video; Mail Merge- including linking with Database, Printing documents.

Creating Business Documents using the above facilities

Unit 2: Preparing Presentations [5 Marks, Class: 5]

Basics of presentations: Slides, Fonts, Drawing, Editing; Inserting: Tables, Images, texts, Symbols,
Media; Design; Transition; Animation, Hyperlink and Slideshow.

Creating Business Presentations using above facilities.

Unit 3: Spreadsheet and its Business Applications [16Marks, Class: 16]

Managing worksheets- Formatting, Entering data, Editing, and Printing a worksheet; Handling
operators in formula, Project involving multiple spreadsheets, Organizing Charts and graphs, Pivot
Table.
Spreadsheet Functions: Mathematical [SUMIF, SQRT, SUBTOTAL, SUMPRODUCT etc.],
Statistical [AVERAGE, STDEV, VAR, CORRELATION, REGRESSION etc.], Financial [PMT,
RATE, PV, FV, NPER, IRR, NPV, Data Table Etc.] Logical [AND, OR, IF etc.], Date and Time,
lookup and reference, Database and Text functions.
Creating Spreadsheet in the area of: Loan and Lease statement; Ratio Analysis; Payroll Statements;
Capital Budgeting; Depreciation Accounting; Graphical Representation of Data; Frequency
Distribution and its Statistical Parameters; Correlation and Regression

Unit 4: Database Management System [8 Marks, Class: 8]

Creation of Tables, Multiple Table Handling-Defining Relationship [Foreign Key], Simple and
Conditional Queries, Types of Queries [Update, Delete, Append], Forms, Reports, Introduction to
SQL through Basic Commands.

Applying DBMS in the areas of Accounting, Inventory, HRM and its accounting, Managing the data
records of Employees, Suppliers and Customers.
Gobind Kumar Jha 9874411552

Unit 5: Website Designing [6 Marks, Class: 6]

Introduction to HTML; Tags and Attributes: Text Formatting, Fonts, Hypertext Links, Tables,
Images, Lists, Forms, Frames, Cascading Style Sheets.

Suggested Readings

 Thareja, IT & Application, Oxford

 Aurora, Computer Fundamentals, Vikash
 Sinha & Sinha, Fundamentals of Computers, BPB Publications
 Dhar, P., Fundamental of IT and Its Application in Business, APH

GE 3.3 Chg
Business Mathematics & Statistics
Marks 100

Module I
Business Mathematics
Internal Assessment: 10 marks
Semester-end Examinations: 40 marks
Total 50 marks

1 Permutations and Combinations: Definition, Factorial Notation, Theorems on Permutation,

Permutations with repetitions, Restricted Permutations;Theorems on Combination, Basic
identities, Restricted Combinations. [ 8 L /8Marks]
2 Set Theory: Definition of set, Presentation of sets, Different types of sets- Null set, Finite and
infinite Sets, Universal set, Subset, Power set etc.; Set Operations, Law of algebra of Sets.
[ 8 L /8Marks]
3 Binomial Theorem: Statement of the theorem for positive integral index, General term,
Middle term, Simple properties of binomial coefficients. [ 8 L /8Marks]
4 Logarithm: Definition, Base and Index of Logarithm, General properties of Logarithm,
Common Problems. [ 8 L /8Marks]
5 Compound Interest and Annuities:Simple AP and GP Series, Different types of interest
rates, Net present value, Types of annuities, Continuous compounding, Valuation of simple
loans and debentures, Problems relating to Sinking Funds. [8 L /8Marks]

Module II
Statistics
Internal Assessment: 10 marks
Semester-end Examinations: 40 marks
Total 50 marks

6. Correlation and Association:Bivariate data, Scatter diagram, Pearson’s

correlationcoefficient, Spearman’s rank correlation, Measures of association of attributes.
Gobind Kumar Jha 9874411552

[ 8 L /8Marks]
7. Regression Analysis: Least squares method, Simple regression lines, properties of
regression, Identification of regression lines. [ 8 L /8Marks]
8. Index Numbers: Meaning and types of index numbers, Problems of constructing index
numbers, Construction of price and quantity indices, Test of adequacy, errors in index
numbers, Chain base index numbers; Base shifting, Splicing, Deflating, Consumer price index
and its uses.
[ 8 L /8Marks]
9. Time Series Analysis: Causes of variation in time series data, Components of time series,
additive and multiplicative models, Determination of trend by semi-average, moving average
and least squares( of linear, quadratic and exponential trend) methods; Computation of
seasonal Indices by simple average, ratio-to-moving average, ratio-to-trend and link relative
methods; Simple forecasting through time series data. [ 8 L /8Marks]
10. Probability Theory: Meaning of probability; Different definitions of probability; Conditional
probability; Compound probability; Independent events, Simple problems.

[ 8 L /8Marks]

Suggested Readings
• Business Mathematics and Statistics- N G Das & J K Das (Tata McGraw Hill)
• Statistics for Business Decisions – J. K .Das (Academic Publishers)
• Basic Mathematics and its Application in Economics – S. Baruah (Macmillan )
• Mathematics for Economics and Business – R. S. Bhardwaj (Excel Books)
• Mathematics and Statistics for Management – K B Akhilesh and S Balasubrahmanyam
(Vikash Publishing House Pvt.Ltd.)
• Business Statistics – G. C. Beri (Tata McGraw Hill)
• Fundamentals of Statistics – S.C.Gupta (Himalaya Publishing House )
• Statistics for Business and Economics – D. R. Anderson, D. J. Sweeney and T. A.
 Williams (Thomson Asia Pvt Ltd)
• Text Book of Business Mathematics , Padmalochan Hazarika, S.Chand
• Business Mathematics, Jameeruddin, Khanna & Bhamdri, Vikash
• Business Mathematics & Statistics – J. Chakraborti ( Dey Book Concern)
 Business Mathematics & Statistics – R K Ghosh & S Saha ( New Central Book Agency(P)
Ltd
 Rajaretnam, Statistics for Social Sciences, Sage
 Elementary Business Mathematics & Statistics – Dr. Priyotosh Khan ( Elegant Publication)
 Business Mathematics & Statistics – Dr. S N De (Chhaya Prakashani)
 Business Mathematics & Statistics – N K Nag & S K Nag ( Kalyani Publishers)
 Business Mathematics & Statistics – Dr. Ranjit Dhar (Dishari Prakashani)

CC3.1Ch: FINANCIAL ACCOUNTING – II

Marks 100
Internal Assessment: 20 marks
Semester-end Examinations: 80 marks
Total 100 marks
Marks shown against the units indicate marks for Semester–end Examinations
Gobind Kumar Jha 9874411552

FINANCIAL ACCOUNTING – II
Marks No. of
Unit Topic Details
allotted lectures

Correction of appropriation items with retrospective

effect.

Change in constitution of firm – change in P/S ratio,

Partnership admission, retirement and retirement cum admission –
1 15 15
accounts-I treatment of Goodwill, revaluation of assets & liabilities
(with/without alteration of books), treatment of reserve
and adjustment relating to capital; treatment of Joint Life
Policy, Death of a partner

Accounting for dissolution of firm – insolvency of one or

Partnership more partner, consideration of private estate and private
2 15 15
accounts-II liabilities. Piecemeal distribution – surplus capital basis;
maximum possible loss basis.

Concept of Branch; different types of Branches.

Synthetic method – preparation of Branch account.

Preparation of Branch Trading and P/L account. ( at cost
& at IP ) – normal and abnormal losses.
3 Branch accounting 10 10
Analytical method – preparation of Branch Stock,
Adjustment etc A/C (at cost & at IP ) – normal &
abnormal losses

Independent branch – concept of wholesale profit

Meaning; difference with Installment payment system;

Recording of transaction in the books of buyer –
allocation of interest – use of Interest Suspense a/c –
partial and complete repossession

Hire purchase and Books of Seller – Stock and Debtors A/C ( with
4 Instalment payment repossession) 10 10
system
Books of Seller – H.P. Trading A/C without HP Sales and
HP Debtors and General Trading A/c ( with repossession)

Concept of operating and financial lease – basic concept

only.
Gobind Kumar Jha 9874411552

Concept, objective of preparation of departmental

accounts; apportionment of common cost; Preparation of
Departmental Departmental Trading and P/L account, Consolidated
5 10 10
accounts Trading and P/L account; inter departmental transfer of
goods at cost, cost plus and at selling price and
elimination of unrealized profit.

Maintenance of Investment Ledger; Preparation of

Investment Account (transaction with brokerage, STT,
Investment cum & ex-interest), Valuation of Investment under FIFO
6 10 10
Accounts and Average method; Investment Account for Shares
(with Right Shares, Bonus Shares and Sale of Right).
Relevant Accounting Standard.

 Profit/ loss prior to incorporation; Accounting for

Business
Acquisition of business.
Acquisition and
7
Conversion of  Conversion of Partnership into Limited Company – 10 10
partnership into with and without same set of books
limited company

80 80

Relevant Accounting Standards issued by the Institute of Chartered Accountants of India are to be
followed.

Suggested Reading
• Sukla, Grewal, Gupta: Advanced Accountancy Vol. I & II, S Chand
• R. L.Gupta & Radheswamy, Advanced Accountancy Vol. I & II, S. Chand
• Maheshwari & Maheshwari, Advanced Accountancy Vol. I & II, Vikash Publishing House Pvt. Ltd.
• Sehgal & Sehgal, Advanced Accountancy Vol. I & II, Taxman Publication
• L.S.Porwal, Accounting Theory, Tata Mcgraw Hill
• Gokul Sinha, Accounting Theory & Management Accounting,
• B. Banerjee, Regulation of Corporate Accounting & Reporting in India, World Press.
• Frank Wood, Business Accounting Vol 1&II, Pearson
• Tulsian, Financial Accounting, Pearson
• Hanif & Mukherjee, Financial Accounting, Vol II, McGraw Hill
• Accounting Standards issued by ICAI
Gobind Kumar Jha 9874411552

CC3.2 Ch

Indian Financial System

Full Marks:100

Internal Assessment: 20 marks

Semester-end Examinations: 80 marks
Total 100 marks

Marks shown against the units indicate marks for Semester–end Examinations

Unit:I Financial System and Its Components

Meaning, Significance and Role of the Financial System; Components of the Financial System;
The structure of Indian Financial System.
[L-10/Marks:10]
Unit:II Financial Markets
(a) Money Market: Functions and Instruments; Role of Central Bank; Indian Money Market: An
Overview, Call Money Market, Treasury Bills Market, Commercial Paper (CP) Market, Certificate of
Deposit (CD) Market; Concepts- Repo, Reverse Repo; Recent trends in the Indian money market.
[L-10/Marks 10]
(b) Capital Market: Functions and Instruments; Primary and Secondary Markets- Functions and
inter-relationship, Methods of New Issues; Indian debt market and equity market; Market
Intermediaries- Brokers, Sub-Brokers; Role of Stock Exchanges in India; Recent trends in the Indian
capital market.
[L-20/Marks:20]
Unit: III Financial Institutions
Commercial banking: Functions of Commercial Banks, Credit creation by commercial banks and its
limitations; Reserve bank of India: Functions, Credit Control and Monetary Policy; Development
Financial Institutions in India: NABARD, EXIM Bank, SIDBI; Life Insurance and General Insurance
Companies in India: Functions; Mutual Funds: Concept of Mutual Fund, Types of Mutual Funds(open
ended and close ended); Role of Mutual Funds in Indian capital market; Non-Banking Financial
Companies (NBFCs):Definition, Functions, Regulations of RBI over NBFCs. [L-20/Marks:20]

Unit: IV Financial Services

Merchant Banks: Functions and Role, SEBI Regulations; Credit Rating: Objectives and Limitations,
SEBI Regulations; Credit Rating Institutions and their functions. [L-10/Marks:10]

Unit: V Investors’ Protection

Concept of investors’ protection; Grievances regarding new issue market and Stock Exchange
transactions, and the Grievance Redressal Mechanism; Role of SEBI, judiciary and the media.
[L-10/Marks:10]
Suggested Readings
• Khan, M. Y., Indian Financial System-Theory and Practice, TMH
• Bhole, L. M., Financial Markets and Institutions, TMH
• Majumder S., Indian Financial System
• Nayak and Sana, Indian Financial System, Rabindra Library
• Basu, A, Mazumdar, D, Datta S., Indian Financial System, ABS