Faculty of Commerce & Business Management, Kakatiya University, Warangal

B.Com.
(Computer Applications)
(CBCS)

..

FACULTY OF COMMERCE & BUSINESS MANAGEMENT

KAKATIYA UNIVERSITY
Vidyaranyapuri, Warangal

2019-2020
 Faculty of Commerce & Business Management, Kakatiya University, Warangal
B.COM (Computer Applications)
CBCS COURSE STRUCTURE

Sl.No. Code Course Title HPW Credits Exam Hrs Marks

(1) (2) (3) (5) (6) (7) (8)
I Year I Semester
1. ELS1 English (First Language) 4 4
2. SLS1 Second Language 4 4
a)Environmental Science/
3. AECC1 2 2 1 ½ hrs 40U+10I
b)Basic Computer Skills
4. DSC101 Financial Accounting–I 5 5 3 hrs 80U+20I
Business Organization and
5. DSC102 5 5 3 hrs 80U+20I
Management
Fundamentals of Information 50T+35P+
6. DSC103 3T+4P 5 1 ½ hrs 15I
Technology
Total 27 25
I Year II Semester
7. ELS2 English (First Language) 4 4
8. SLS2 Second Language 4 4
a)Basic Computer Skills/
9. AECC2 2 2 1 ½ hrs 40U+10I
b)Environmental Science
10. DSC201 Financial Accounting–II 5 5 3 hrs 80U+20I
11. DSC202 Business Laws 5 5 3 hrs 80U+20I
Programming with C & C++ 3T+4P 5 1 ½ hrs 50T+35P+
12. DSC203 15I
Total 27 25
II Year I Semester
13. ELS3 English (First Language) 3 3
14. SLS3 Second Language 3 3
a)Principles of Insurance/
15. SEC1 b)Foundation of Digital Marketing/
c)Fundamentals of Business Analytics 2 2 1 ½ hrs 40U+10I

a)Practice of Life Insurance/

16. SEC2 b)Web Design & Analytics/
c)Application of Business Analytics 2 2 1 ½ hrs 40U+10I

17. DSC301 Advanced Accounting 5 5 3 hrs 80U+20I

18. DSC302 Business Statistics-I 5 5 3 hrs 80U+20I
Relational Database Management 50T+35P+
19. DSC303 3T+4P 5 1 ½ hrs 15I
System
Total 27 25
Faculty of Commerce & Business Management, Kakatiya University, Warangal

II Year II Semester
20. ELS4 English (First Language) 3 3
21. SLS4 Second Language 3 3
22. a)Practice of General Insurance/
SEC3 b)Social Media Marketing
c)Business Intelligence 2 2 1 ½ hrs 40U+10I
23. a)Regulation of Insurance Business/
b)Search Engine Optimization &
SEC4
Online Advertising
2 2 1 ½ hrs 40U+10I
c)Data Visualisation & Storytelling
24. DSC401 Income Tax/Excel Foundation 5 5 3 hrs 80U+20I
25. DSC402 Business Statistics-II 5 5 3 hrs 80U+20I
26. DSC403 Web Technologies 3T+4P 5 1 ½ hrs 50T+35P+ 15I

Total 27 25
III Year I Semester
27. ELS5 English (First Language) 3 3
28. SLS5 Second Language 3 3
29. a)Business Economics / 4 4 3 hrs 80U+20I
GE
b) Advanced Aspects of Income Tax
30. a) Cost Accounting/
DSE501 b) Financial Planning & Performance/
c) International Financial Reporting-I 5 5 3 hrs 80U+20I
31. a) Computerized Accounting/ 50T+35P+
DSE502 b) Financial Decision Making-I/ 3T+4P/ 5 3 hrs 15I/
c) International Tax &Regulation 5 80U+20I
32. a) Management Information Systems/ 50T+35P+
DSE503 3T+4P 5 1 ½ hrs 15I
b) Ecommerce/c) Mobile Applications
Total 29/27 25
III Year II Semester
33. ELS6 English (First Language) 3 3
34. SLS6 Second Language 3 3
35. Research Methodology and Project 40U+10I
PR 2T+4R 4 1 ½ hrs 35R+15VV
Report
36. a) Cost Control and Management Accounting/
DSE601 b) Financial control/
c) International Financial Reporting-II 5 5 3 hrs 80U+20I
37. a) Theory and Practice of GST/ 50T+35P+
DSE602 b) Financial Decision Making-II / 3T+4P/ 15I/
c) International Auditing 5 5 3 hrs 80U+20I
38. a) Multimedia Systems/ 50T+35P+
DSE603 3T+4P 5 1 ½ hrs 15I
b) Cyber Security/c) Data Analytics
Total 31/29 25
GRAND TOTAL 168/164 150
ELS: English Language Skill; SLS: Second Language Skill; AEC: Ability Enhancement Compulsory Course; SEC: Skill
Enhancement Course; DSC: Discipline Specific Course; DSE: Discipline Specific Elective; GE: Generic Elective; T:
Theory; P: Practical; I: Internal Exam U: University Exam: PR: Project Report; VV: Viva- Voce Examination.
Note: If a student should opt for “a” in SEC in III semester, the student has to opt for “a” only in IV semester
and so is the case with “b” and “c”. In the case of DSE also the rule applies.
Faculty of Commerce & Business Management, Kakatiya University, Warangal

SUMMARY OF CREDITS

Sl. No. Course Category No. of Courses Credits Per Course Credits
1 English Language 6 4/3 20
2 Second Language 6 4/3 20
3 AECC 2 2 4
4 SEC 4 2 8
5 GE 1 4 4
6 Project Report 1 4 4
7 DSC 12 5 60
8 DSE 6 5 30
TOTAL 40 150
Commerce 24 106
NSS/NCC/Sports/ Up to 6 (2 in each year)
CREDITS UNDER NON-CGPA Extra Curricular
Summer Up to 4 (2 in each after I & II
Internship years)
Faculty of Commerce & Business Management, Kakatiya University, Warangal

Paper DSC 201: FINANCIAL ACCOUNTING-II

Objective: To acquire Accounting knowledge of bills of exchange and other business accounting
methods.

UNIT-I: BILLS OF EXCHANGE:

Bills of Exchange – Definition - Distinction between Promissory note and Bills of exchange -
Accounting treatment of Trade bills: Books of Drawer and Acceptor- Honour and Dishonour of
Bills - Renewal of bills - Retiring of bills under rebate - Accommodation bills (Including
problems)

UNIT-II: CONSIGNMENT ACCOUNTS:

Consignment - Meaning – Features - Proforma invoice - Account sales - Del credere
commission-Accounting treatment in the books of the consignor and the consignee - Valuation
of consignment stock -Treatment of Normal and abnormal Loss - Invoice of goods at a price
higher than the cost price (Including problems)

UNIT-III: JOINT VENTURE ACCOUNTS:

Joint Venture - Meaning – 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 - Joint Bank Account -
Memorandum Joint Venture Account (Including problems)

UNIT-IV: ACCOUNTS FROM INCOMPLETE RECORDS:

Single Entry System - Meaning – Features - Difference between Single Entry and Double Entry
systems - Defects in Single Entry System - Books and accounts maintained - Ascertainment of
Profit - Statement of Affairs and Conversion method (Including problems)

UNIT-V: ACCOUNTING FOR NON-PROFIT ORGANIZATIONS:

Non- Profit Organization - Meaning - Features - Receipts and Payments Account - Income and
Expenditure Account - Balance Sheet (Including problems)

SUGGESTED READINGS:

1. Accountancy-I: Haneef and Mukherjee, Tata McGraw Hill Co.

2. Principles and Practice of Accounting: R.L. Gupta & V.K. Gupta,Sultan Chand & Sons.
3. Accountancy–I: Tulasian, Tata McGraw Hill Co.
4. Accountancy–I: S.P. Jain & K.L Narang, Kalyani.
5. Advanced Accountancy-I: S.N.Maheshwari&V.L.Maheswari, Vikas.
6. Advanced Accountancy: M Shrinivas& K Sreelatha Reddy, Himalaya Publishers.
7. Financial Accounting: M.N Arora, Tax Mann Publications.
Faculty of Commerce & Business Management, Kakatiya University, Warangal
Paper DSC 202: BUSINESS LAWS
Objective: To understand basics of contract act, sales of goods act, IPRs and legal provisions
applicable for establishment, management and winding up of companies in India.

UNIT–I: INDIAN CONTRACT ACT:

Agreement and Contract - Essentials of a valid contract - Types of contracts - Offer and
Acceptance - Essentials of valid offer and acceptance - Communication and revocation of offer
and acceptance - Consideration - definition - Essentials of valid consideration - Modes of
Discharge of a contract - Performance of Contracts - Breach of Contract - Remedies for Breach -
Significance of Information Technology Act

UNIT–II: SALE OF GOODS ACT AND CONSUMER PROTECTION ACT:

Contract of Sale: Essentials of Valid Sale - Sale and Agreement to Sell – Definition and Types of
Goods - Conditions and Warranties - Caveat Emptor - Exceptions - Unpaid Seller - Rights of
Unpaid Seller. Consumer Protection Act 1986: Definition of Consumer - Person - Goods - Service
- Consumer Dispute - Consumer Protection Councils - Consumer Dispute Redressal Agencies -
Appeals

UNIT–III: INTELLECTUAL PROPERTY RIGHTS:

Trade Marks: Definition - Registration of Trade Marks - Patents: Definition - Kinds of Patents -
Transfer of the Patent Rights - Rights of the Patentee - Copy Rights: Definition - Rights of the
Copyright Owner - Terms of Copy Right - Copy Rights Infringement - Other Intellectual Property
Rights: Trade Secrets - Geographical Indications

UNIT–IV: MANAGEMENT OF COMPANIES AND MEETINGS:

Director: Qualification - Disqualification - Position - Appointment - Removal - Duties and
Liabilities - Loans - Remuneration - Managing Director - Corporate Social Responsibility -
Corporate Governance. Meeting: Meaning - Requisites - Notice - Proxy - Agenda - Quorum -
Resolutions - Minutes - Kinds - Shareholder Meetings - Statutory Meeting - Annual General Body
Meeting - Extraordinary General Body Meeting - Board Meetings

UNIT–V: WINDING UP:

Meaning - Modes of Winding Up - Winding Up by tribunal - Voluntary Winding Up - Compulsory
Winding Up - Consequences of Winding Up - Removal of name of the company from Registrar of
Companies - Insolvency and Bankruptcy code - 2016.

SUGGESTED READINGS:
1) Company Law: ND Kapoor, Sultan Chand and Co.
2) Company Law: Rajashree. – HPH
3) Business Law - Kavitha Krishna, Himalaya Publishing House
4) Business Laws – Dr. B. K. Hussain, Nagalakshmi - PBP
5) Company Law: Prof. G. Krishna Murthy, G. Kavitha, PBP
6) Company Law and Practice: GK Kapoor& Sanjay Dhamija, Taxmann Publication.
7) Company Law: Bagrial AK, Vikas Publishing House.
Faculty of Commerce & Business Management, Kakatiya University, Warangal
Paper DSC 203: OBJECT ORIENTED PROGRAMMING USING JAVA
(For B.Com. Computer Applications only)
Hours Per Week: 7 (3T+4P) C
Exam Hours: 1 ½
Objectives: To understand fundamentals of object-oriented programming in Java and to create
Java application programs using sound OOP practices such as interfaces, APIs and error exception
handling.
UNIT- I: OBJECT ORIENTED PROGRAMMING & INHERITANCE:
Object Oriented Programming: Principles, Benefits of Object Oriented Programming.
Introduction to Java: Java buzzwords, bytecode.Java Programming Fundamentals: Applet and
Application program using simple java program, data types, variables, arrays, operators,
expressions, control statements, type conversion and casting, concepts of classes, objects,
constructors, methods, access control, this keyword, garbage collection, overloading methods
and constructors, Introducing: access control, static, final, nested and inner classes, exploring
string class, using command-line arguments.
Inheritance: Inheritance concept, types of inheritance, Member access rules, use of super and
final. Polymorphism - dynamic binding, method overriding, abstract classes and methods.
UNIT–II: INTERFACES, PACKAGES, EXCEPTION HANDLING & MULTITHREADING:
Interfaces:Defining an interface, implementing interfaces, extending interface.
Packages: Defining, Creating and Accessing a Package, importing packages.
Exception handling: Benefits of exception handling, classification, checked exceptions and
unchecked exceptions, usage of try, catch, throw, throws and finally, rethrowing exceptions,
built in exceptions, creating own exception sub classes.
Multithreading: Java Thread Model, The Main Thread, creating a Thread, creating multiple
threads, using isAlive() and join(), thread priorities, synchronization, interthread
communication, deadlock.
UNIT- III: COLLECTIONS & OTHER UTILITY CLASSES:
Collections: Overview of Java Collection framework, Commonly used Collection classes –
ArrayList, LinkedList, HashSet, TreeSet, Collection Interfaces – Collection, List, Set. Accessing
Collection via iterator, working with Map. Legacy classes and interfaces – Vector, Hashtable,
Stack, Dictionary, Enumeration interface.
Other Utility classes: String Tokenizer, Date, Calender, GregorianCalendar, Scanner
Java Input/Output: exploring java.io, Java I/O classes and interfaces, File, Stream classes, byte
stream, character stream, serialization.
UNIT- IV: GUI PROGRAMMING WITH JAVA, EVENT HANDLING & DATABASE
PROGRAMMING USING JDBC:
GUI Programming with java: The AWT class hierarchy, MVC architecture. Applet Revisted:
Basics, architecture and skeleton, simple applet program.
Event Handling: Delegation Event Model, Event Classes, Source of Events, Event Listener
Interfaces. Handling mouse and keyboard events, Adapter classes.
Database Programming using JDBC: Introduction to JDBC,JDBC Drivers & Architecture,
CURD operation Using JDBC, Connecting to non-conventional Databases.
UNIT-V: EXPLORING SWING & SERVLET:
Exploring Swing: JLabel, ImageIcon, JTextField, the Swing buttons, JTabbedpane, JScrollPane,
JList, JComboBox.
Servlet: Life cycle, using tomcat, simple servlet, servlet API, javax.servlet package, reading
servlet parameters, javax.servlet.http package, handling HTTP requests and responses.
 Faculty of Commerce & Business Management, Kakatiya University, Warangal

SUGGESTED READINGS:
1. Herbert Scheldt, “The Complete Reference Java, 7th Edition, Tata McGraw Hill, 2006.
2. James M Slack, Programming and Problem Solving with JAVA, Thomson Learning, 2002.
3. C Thomas Wu, An Introduction to Object Oriented Programming with Java 5th Edition,
McGraw Hill
4. H. M. Dietel and P. J. Dietel, Java How to Program, Sixth Edition, Pearson Education / PHI.