B.Com Computer - CBCS Syllabus

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UG B.Com (Computers) ( CBCS ) Palamuru University
B.Com ( Computers )
I Year ( I & II Semesters ) Syllabus (CBCS)

( w.e.f. 2016 - 2017 )
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Faculty of Commerce
n i v PALAMURU UNIVERSITY
U Mahabubnagar - 509 001, Telangana
2016
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DEPARTMENT OF COMMERCE, P.U.

Structure of B.Com (Computers ) (CBCS) for Palamuru University, Mahabubnagar
(w.e.f. Academic Year 2016-17)
B.COM (Computers) PROGRAMME
FIRST YEAR:
SEMESTER-I
Sl.No. Code Course Title Course Type HPW Credits
(1) (2) (3) (4) (5) (6)
1. BC101 A/B/C/D AECC-1 2 2
2. BC102 English CC-1A 5 5
3. BC103
4. BC104
5. BC105
6. BC106
Second Language
Financial Accounting - I
Business Economics
Business Organization
CC-2A
DSC-1A
DSC-2A
DSC-3A
5
5
5
4
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5
5
5
4
7. BC107 Information Technology
Total
DSC-4A
d
31
a
3T+2P 4
30
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SEMESTER-II
8. BC201 A/B/C/D AECC-2 2 2
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9. BC202 English CC-1B 5 5
10. BC203 Second Language CC-2B 5 5
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11. BC204 Financial Accounting - II DSC-1B 5 5
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12. BC205 Managerial Economics DSC-2B 5 5
13. BC206
14. BC207
Total
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Principles of Management
Management Information System
DSC-3B
DSC-4B
4
3T+2P
30
4
4
30
e
SECOND YEAR:
SEMESTER-III
15. BC301
16. BC302
17. BC303
18. BC304
n i vPrinciples of Insurance Business
English
Second Language
Advanced Accounting
SEC-1
CC-1C
CC-2C
DSC-1C
2
5
5
5
2
5
5
5
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19. BC305
20. BC306
21. BC307
SEMESTER-IV
Income Tax-I
Business Statistics-I
Programming with C
Total
DSC-2C
DSC-3C
DSC-4C
5
4
3T+2P
31
5
4
4
30
22. BC401 Practice of Life Insurance SEC-2 2 2

23. BC402 English CC -1D 5 5
24. BC403 Second Language CC-2D 5 5
25. BC404 Corporate Accounting DSC-1D 5 5
26. BC405 Income Tax-II DSC-2D 5 5
27. BC406 Business Statistics-II DSC-3D 4 4
28. BC407 Objective Oriented Programming with C++ DSE-4D 4T+2P 4
Total 30 30
2

THIRD YEAR:
SEMESTER-V
29. BC501 Practice of General Insurance SEC-3 2 2
30. BC502 GE-1 2 2
31. BC503 Cost Accounting DSC-1E 4 4
32. BC504 Business Law DSC-2E 4 4
33. BC505 Banking Theory & Practice DSC-3E 4 4
34. BC506 Auditing DSC-4E 4 4
35. BC507 Computerised Accounting DSE-1A 4T+2P 5
36. BC508 E-Commerce DSE-2A 4T+2P 5
Total 33 30
s
SEMESTER-VI
37. BC601 Regulation of Insurance Business SEC-4 2 2
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38. BC602 GE-2 2 2
39. BC603 Managerial Accounting DSC-1F 4 4
40. BC604
41. BC605
42. BC606
Company Law
Financial Institutions & Markets
Commerce Lab
DSC-2F
DSC-3F
DSC-4F
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4
4
2T+4P
4
4
4
43. BC607
44. BC608
Web Technologies
Relational Database Management
Systems
Total
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DSE-1B
DSE-2B
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4T+2P
4T+2P
32
5
5
30
GRAND TOTAL
i t y 187 180
AECC: Ability Enhancement Compulsory Course; SEC: Skill Enhancement Course; DSC: Discipline
s
Specific Course; DSE: Discipline Specific Elective; GE: Generic Elective; T=Theory; P=Practicals;
e rSUMMARY OF CREDITS
Sl. No.
1
2
3
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SEC
CC
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Course Category
AECC
Language
No. of Courses
2
4
8
Credits Per Course
2
2
5
Credits
4
8
40
U
DSC 8 5 40
16 4 64
4 DSE 4 5 20
5 GE 2 2 4
TOTAL 44 180
Commerce Total 28 124

SYLLABUS ( I - SEMESTER )
Paper : (BC 104) : FINANCIAL ACCOUNTING - I
Paper: BC104 Max. Marks: 50
THPW: 5 Hrs Exam Duration: 3 Hrs
Credits : 5
Objective: to acquire conceptual knowledge of basics of accounting and preparation of final
accounts of sole trader.
UNIT-I: ACCOUNTING PROCESS:
Financial Accounting: Introduction – Definition – Evolution – Functions-Advantages and
Limitations –Users of Accounting Information- Branches of Accounting – Accounting
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Principles: Concepts and Conventions- Accounting Standards– Meaning – Importance – List of
Accounting Standards issued by ASB -– Accounting System- Types of Accounts – Accounting
Cycle- Journal- Ledger and Trial Balance. (Including problems)
UNIT-II: SUBSIDIARY BOOKS:
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Meaning –Types - Purchases Book - Purchases Returns Book - Sales Book - - Sales Returns
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Book - Bills Receivable Book - Bills Payable Book – Cash Book - Single Column, Two Column,
Three Column and Petty Cash Book - Journal Proper.(Including problems)
UNIT-III: BANK RECONCILIATION STATEMENT:

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Meaning – Need - Reasons for differences between cash book and pass book balances –
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Favourable and over draft balances – Ascertainment of correct cash book balance (Amended
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Cash Book) - Preparation of Bank Reconciliation Statement. (Including problems)
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UNIT-IV: RECTIFICATION OF ERRORS AND DEPRECIATION:
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Capital and Revenue Expenditure – Capital and Revenue Receipts: Meaning and Differences -
Differed Revenue Expenditure. Errors and their Rectification: Types of Errors - Suspense
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Account – Effect of Errors on Profit. (Including problems)
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Depreciation (AS-6): Meaning – Causes – Difference between Depreciation, Amortization and
Depletion - Objectives of providing for depreciation – Factors affecting depreciation –
Accounting Treatment – Methods of depreciation: Straight Line Method - Diminishing Balance
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Method (Including problems)
UNIT-V: FINAL ACCOUNTS:

Final Accounts of Sole Trader: Meaning -Uses -Preparation of Manufacturing, Trading and
Profit & Loss Account and Balance Sheet – Adjustments – Closing Entries.(Including problems)
SUGGESTED READINGS:
1. Accountancy-I: Haneef and Mukherjee, Tata McGraw Hill Company.
2. Principles & Practice of Accounting: R.L.Gupta&V.K.Gupta, Sultan Chand.
3. Accountancy-I: S.P. Jain & K.L Narang, Kalyani Publishers.
4. Accountancy–I: Tulasian, Tata McGraw Hill Co.
5. Introduction to Accountancy: T.S.Grewal, S.Chand and Co.
6. Advanced Accountancy-I: S.N.Maheshwari& V.L.Maheswari, Vikas.
7. Fundamentals of Financial Accounting: Deepak Sehgil, Tax Mann Publication.
8. Financial Accounting: Jawahar Lal, Himalaya Publishing House.
4

Paper : (BC 105) : BUSINESS ECONOMICS

THPW: 5 Hrs Exam Duration: 3Hrs
Credits : 5
Objective:toacquire knowledge for application of economic principles and tools in business

practices.
UNIT-I: INTRODUCTION:
Business Economics: Meaning - Nature – Characteristics - Importance and Role - Micro &
Macro Economics - Scope - Objectives - Law of Diminishing marginal utility - Law of Equi-
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marginal utility.
UNIT- II: DEMAND ANALYSIS:

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Meaning – Function - Factors influencing Demand -Types of Demand -Demand Curve - Law of
Demand –Exceptions to the law of demand-Elasticity of Demand: Concept - Types of elasticity
of demand-price, income and cross Elasticity of Demand –measurement of elasticity—arc and
point methods—Importance of various Elasticity of Demand
UNIT-III: SUPPLY ANALYSIS:
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Law of Supply - Factors influencing Supply - Market Equilibrium- Consumer Surplus - Theory
UNIT–IV: PRODUCTION ANALYSIS:
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of Consumer behavior - Utility and indifference curve analysis.
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Concept of Production –production function-Total Production - Marginal Production - Average
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Production –returns to a factor- Law of Variable Proportions - Law of Returns to Scale - Isocost
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– Isoquants - Economies and Dis-economies of Scale.
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UNIT-V: COST AND REVENUEANALYSIS:
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Theory of Cost - Concepts of Cost - Short run and Long run cost curves - Traditional and
Modern Approaches -Revenue Curves–relationship between total marginal and average
revenues- --Break Even Analysis—Meaning – Assumptions – Uses and Limitations.
SUGGESTED READINGS:
1. Business Economics: V. G. Mankar, Himalaya Publishing House

2. Managerial Economics: Vanith Agrawal, Pearson Education
3. Business Economics: H. L. Ahuja, S. Chand & Co. Ltd.
4. Business Economics : R. K. Lekhi, Kalyani Publishers
5. Business Economics: D. M. Mithani, Himalaya Publishing House
6. Business Economics: P. N. Chopra, Kalyani Publishers
7. Essential of Business Economics: D. N. Dwivedi, Vikas Publishers
8. Managerial Economics: Varshney and Maheswari, Sultan Chand
9. Business Economics: P. K. Mehta, Tax Mann Publication.
5

Paper : (BC 106) : BUSINESS ORGANISATION
Credits : 4
Objective: To acquaint the students with the basics of Commerce and Business concepts and
functions and forms of Business Organization
UNIT-1: FUNDAMENTAL CONCEPTS:
Concepts of Business, Trade, Industry and Commerce - Classification - Relationship between
Trade. Industry and Commerce - Nature of Business - Objectives of Business – Functions of
Business- Social Responsibility of a business - Steps to Start an Enterprise
UNIT-II: BUSINESS ORGANIZATION:
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Forms of Business Organization - Classification - Factors Influencing the Choice of Suitable Form of
Organization - Sole Proprietorship – Meaning, Definition - Characteristics - Advantages and
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Disadvantages - Suitability of Sole Proprietorship - Partnership -Kinds of Partners - - Partnership Deed
–- Meaning – Contents - Registration of Partnership Advantages and Disadvantages of Partnership -
Suitability of Partnership - Limited liability partnership – Hindu Undivided Family - Meaning
- Characteristics - Advantages and Disadvantages - Co-Operative Organization – Characteristics -Types
of Co-Operative Societies - Limitations of Cooperatives.
UNIT-III: FORMATION OF JOINT STOCK COMPANY:
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Joint Stock Company - Meaning - Definition - Characteristics - Advantages and Disadvantages -
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Kinds of Companies -Promotion - Stages of Promotion - Promoter - Characteristics - Kinds -
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Preparation of Important Documents - Memorandum of Association - Clauses - Articles of
Prospectus.
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Association - Contents – Prospectus - Contents – Red herring Prospectus- Statement in lieu of
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UNIT-IV: SOURCES OF FINANCE:
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Industrial Finance - Long Term and Short Term Finance - Fixed and Working Capital Finance -
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Sources of Corporate Finance ( A brief introduction to Shares and Debentures, Retained Earnings,
Underwriting, Inter Company Investments and Venture Capital, Angel Investors, lease, hire purchase,
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franchising) .
UNIT V: STOCK EXCHANGE AND MUTUAL FUNDS:

Stock Exchange, Functions — Working of Stock Exchanges, Mutual Funds –Importance,
Functions, Types — Role of SEBI in Regulating Stock Exchanges and Mutual Funds in India
SUGGESTED READINGS:
1. Business Organization & Management: Sharma Shashi K. Gupta, Kalyani Publishers
2. Business Organization: Sharma Shashi K. Gupta, Kalyani publishers.
3. Organization & Management: R. D. Agarwal, McGraw Hill.
4. Modern Business Organization: S.A. Sherlekar, V.S. Sherlekar, Himalaya Publishing House
5. Business Organization & Management: C.R. Basu, Tata McGraw Hill
6. Business Organization & Management: R. N. Gupta, S. Chand,
7. Organizational Behaviour Text & Cases: V.S.P. Rao, Himalaya Publishing House
8. Business Organization & Management: Uma Shekaram, Tata McGraw Hill
9. Business Organization & Management: Niranjan Reddy & Surya Prakash, Vaagdevi publishers.
10. Business Organisation and Management, Dr. Neeru Vasihth, Tax Mann Publications.
6

Paper : (BC 107) : INFORMATION TECHNOLOGY
Paper: BC 107 Max. Marks: 35T + 15P
THPW: 5 (3T & 2P) Time: 3 Hrs.
Credits :4
Objective: to acquire basic knowledge in Information Technology and its applications in the areas of
business.
Introduction to computers - Generations of computers – An overview of computer system - Types of
computers - Input & Output Devices.
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Hardware: Basic components of a computer system - Control unit – ALU - Input/output functions -
Memory – RAM – ROM – EPROM - PROM and Other types of memory.
UNIT-II: OPERATING SYSTEM (OS):
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Meaning - Definition & Functions - Types of OS - Booting process - DOS – Commands (internal &
external) - Wild card characters – Virus & Hackers – Cryptography & cryptology. te
Windows accessories (Preferably latest version of windows or Linux Ubuntu).
UNIT-III: WORD PROCESSING:

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Windows: Using the Start Menu –Control Panel – Using multiple windows – Customizing the Desktop –
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Application of word processing - Menus & Tool Bars - Word processor – Creating – Entering - Saving &
printing the document - Editing & Formatting Text - Mail Merge and Macros (Preferably latest version of
MS Word or Libre Office Writer).
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UNIT-IV: SPREAD SHEET:
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Application of work sheet/spread sheet - Menus & Tool bars - Creating a worksheet - Entering and
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editing of numbers - Cell reference - Worksheet to analyze data with graphs & Charts.
Advanced tools: Functions – Formulae – Formatting numbers - Macros – Sorting - Filtering - Validation
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UNIT-V: POWER POINT PRESENTATION:
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& Consolidation of Data (Preferably latest version of MS Excel or Libre Office Calc).
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Application of Power Point Presentation – Menus & Tool bars – Creating presentations – Adding -
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Editing and deleting slides - Templates and manually – Slide show – Saving - Opening and closing a
Presentation –Types of slides - Slide Views - Formatting – Insertion of Objects and Charts in slides -
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Custom Animation and Transition (Preferably latest version of MS Power Point presentation - Libre
Office Impress).
Internet & Browsing: Services available on internet – WWW – ISP – Browsers.
Multimedia: Application of multimedia – Images – Graphics - Audio and Video – IT security.
SUGGESTED READINGS:
1. Introduction to Computers: Peter Norton, McGraw Hill.
2. Fundamentals of Information Technology: Dr. NVN Chary, Kalyani Publishers.
3. Computer Fundamental: Anitha Goel, Pearson.
4. Information Technology Applications for Business: Dr. S. Sudalaimuthu, Himalaya
5. Introduction to Information Technology: ITL ESL, Pearson.
6. Introduction to Information Technology: V. Rajaraman, PHI.
7. Fundamental of Computers: Balaguruswamy, McGraw Hill.
8. PC Software under Windows: Puneet Kumar, Kalyani Publishers.
9. Information Technology and C language: Rajiv Khanna, New Age International.
10. Fundamentals of Information Technology: Alexis Leon, Vikas Publishing House.
11. Informational Technology: P. Mohan, Himalaya Publishing House.
12. Information Technology: R. Renuka, Vaagdevi Publishers.
13. OS-Linux Spoken Tutorials & Libre Office Spoken Tutorials by IIT Bombay.
14. Fundamentals of Information Technology: Rajiv Midha, Tax Mann Publications.
7

SYLLABUS ( II - SEMESTER )
Paper : (BC 204) : FINANCIAL ACCOUNTING-II

THPW: 5Hrs Exam Duration: 3 Hrs
Credits : 5
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
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Bills- Renewal of bills- Retiring of bills under rebate- Accommodation bills.(Including problems)
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UNIT-II: CONSIGNMENT ACCOUNTS:
Consignment – Meaning – Features– Proforma invoice - Account sales – Del crederecommission-
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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)
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UNIT-III: JOINT VENTURE ACCOUNTS:
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Joint Venture – Meaning –Features-Difference between Joint Venture and Consignment-
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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-
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Memorandum Joint Venture Account (Including problems)
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UNIT-IV: ACCOUNTS FROM INCOMPLETE RECORDS:
Single Entry System – Meaning -Features–Difference between Single Entry and Double Entry
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systems -Defects in Single Entry System - Books and accounts maintained - Ascertainment of
Profit - Statement of Affairs and Conversion method (Including problems)
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UNIT-V: ACCOUNTING FOR NON-PROFIT ORGANIZATIONS:
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Non- Profit Organziation – 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.

Paper : (BC 205) : MANAGERIAL ECONOMICS

Credits : 5
Objective:to impart conceptual and practical knowledge of managerial economics.
UNIT-I: NATURE AND SCOPE OF MANAGERIAL ECONOMICS:

Characteristics of managerial economics – Nature and scope of managerial economics -
Importance of managerial economics- Basic economic tools in managerial economics-
managerial economist role and responsibility
UNIT-II: DEMAND FORECASTING:

Demand estimations for major consumer durables and non-durable products – Demand
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forecasting techniques: Statistical and Non-Statistical techniques.
UNIT–III: MARKET ANALYSIS:
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Definition of market – Market structure (Perfect competition, Imperfect competition) – Price
determination -Firms equilibrium in perfect competition, monopoly, monopolistic, oligopoly and
duopoly
UNIT-IV: MACRO-ECONOMICS FOR MANAGERS:
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National income – Concepts – Methods - Measurement of national income – GDP and GVA—
stagflation.
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Business cycles- nature –Phases – Causes—Inflation - Causes and control – Deflation and
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UNIT-V: FISCAL AND MONETARY POLICY
Fiscal Policy- deficits-budgetary deficit-primary deficit-revenue deficit-fiscal deficit-Objectives
of FRBM Act - Monetary Policy- Objectives – Repo Rate- Reverse Repo Rate- CRR- SLR-
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Finance Commission- role and objectives
SUGGESTED READINGS:
1. Managerial Economics: Craig H Peterson and Jain, Pearson education
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2. Managerial Economics: Gupta, Tata McGraw Hill
3. Managerial Economics: Maheshwari and Gupta, Sultan Chand & Sons
4. Managerial Economics: Dr. P.C. Thomas, Kalyani Publishers
5. Managerial Economics: H.L. Ahuja, S. Chand and Company
6. Managerial Economics: Mithani, Himalaya Publications
7. Managerial Economics: R.L. Varshney and K.L. M Maheshwari, Sultan Chand
8. Managerial Economics: P. Venkataiah and Surya Prakash, Vaagdevi Publishers
9. Managerial Economics: P.L. Mehta, Tata McGraw Hill
10. Managerial Economics: R.N. Chopra, Kalyani Publishers
11. Managerial Economics: D.N. Dwivedi, Vikas Publishers
12. Managerial Economics: Thomas, Maurice, Sarkar, Tata McGraw Hill
13. Managerial Economics: YogeshMaheshwari, PHI Learning Pvt. Limited
14. Managerial Economics: P.K. Mehta, Tax Mann Pulications.
10

Paper : (BC 206) : PRINCIPLES OF MANAGEMENT
Credits : 4
Objective: To acquaint the students with the Principles, functions and practices of management
UNIT-I: INTRODUCTION
Management - Meaning - Characteristics - Administration Vs Management - Scope of
Management - Importance of Management - Functions of Management - Levels of Management -
Skills of Management -- Leader Vs. Manager - Scientific Management - Meaning - Definition -
Objectives - Criticism – Fayol’s 14 Principles of Management .
UNIT-II: PLANNING
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Meaning - Definition - Characteristics - Types of Plans - Advantages and Disadvantages – s
Weaknesses
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Approaches to Planning - Management by Objectives (MBO) - Steps in MBO - Benefits -
UNIT-III: ORGANIZING:
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Organizing-Meaning, Definition – Organization Meaning, Definition - Process of Organizing -
Principles of Organization - Types of Organization - Formal and Informal Organizations - Line, Staff
Organizations - Line and Staff Conflicts - Functional Organization - - Span of Management -
UNIT-IV: DELEGATION AND DECENTRALIZATION:
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Meaning - Determining Span - Factors influencing the Span of Supervision
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Authority – Meaning - Delegation - Definition - Characteristics: - Elements - Principles, Types of
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Delegation - Importance of Delegation: - Factors Influencing Degree of Delegation - Barriers -
Guidelines for Making Delegation Effective - Centralization - Meaning – Decentralization- Meaning -
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Difference between Delegation and Decentralization.
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UNIT-V: COORDINATION AND CONTROL:
Meaning - Definition - Principles of Coordination – Importance- Process of Coordination-techniques of
Effective Coordination - Control - Meaning - Definition – relationship between planning and
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control- Steps in Control – Types (post, current and pre-control) - Requirements for effective
control.
SUGGESTED READINGS:
1. Principles and Practice of Management: R. S. Gupta, B. D. Sharma, W.S. Bhalla,
Kaylani
2. Management: Stephen P. Robbins, Person
3. Principles of Management: T Ramasamy, Himalaya Publication
4. Principles of Management Concept: Rajeshviwanathan, Himalaya Publication
5. Management Theory and Practices: P Subba Rao, Himalaya Publishing House
6. Essential of Management: Harold Kontz, McGraw Education
7. Principles of Management, Chandan JS, Vikas Publishers.
8. Fundamentals of Management, Dr. Pradeep Kumar, S. Chand
9. Principles of Management: Neeru Vasishth, Tax Mann Pulications.
11

Paper : (BC 207) : MANAGEMENT INFORMATION SYSTEM
Paper: BC 207 Max. Marks: 50

THPW: (3T+2P) 4 Hrs Exam Duration: 3Hrs
Credits : 4
Objective: to equip the students with finer nuances of MIS.
UNIT-I: AN OVERVIEW OF MANAGEMENT INFORMATION SYSTEMS (MIS):

Concept & Definition of MIS - MIS Vs. Data Processing - MIS & Decision Support Systems -
MIS & Information Resources Management - End User Computing – MIS Structure -
Managerial View of IS – Functions of Management - Management Role - Levels of
Management.
UNIT-II: FOUNDATION OF INFORMATION SYSTEMS:

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Introduction to Information System in Business - Fundamentals of Information Systems -
Solving Business Problems with Information Systems - Types of Information Systems,
Effectiveness and Efficiency Criteria in Information System - Frame Work For IS - Sequence of
Development of IS.
UNIT-III: CONCEPT OF PLANNING & CONTROL:
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Concept of Organizational Planning - Planning Process - Computational Support for Planning -
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Characteristics of Control Process - Nature of Control in an Organization.
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IS Planning – Determination of Information Requirements - Business Systems Planning - End
Means Analysis - Organizing the Plan.
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UNIT-IV: BUSINESS APPLICATIONS OF INFORMATION TECHNOLOGY:
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Internet & Electronic Commerce – Intranet - Extranet & Enterprise Solutions - Information
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System for Business Operations - Information System for Managerial Decision Support -
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Information System for Strategic Advantage.
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UNIT-V: ADVANCED CONCEPTS IN INFORMATION SYSTEMS:
Enterprise Resource Planning - Supply Chain Management - Customer Relationship
Management and Procurement Management - Systems Analysis and Design – System
Development Life Cycle – Prototyping – Sad - Project Management - Cost Benefit Analysis -
Detailed Design - Implementation.
SUGGESTED READINGS:
1. Management Information System: O Brian, TMH.
2. Management Information System: Gordon B.Davis & Margrethe H.Olson, TMH.
3. Information System for Modern Management: Murdick, PHI.
4. Management Information System: Jawadekar, TMH.
***********
12

B.Com (Computers) (CBCS) Faculty of Commerce, P.U.
B.Com (Computers)
(w.e.f. 2016–2017)
Second Year Syllabus (CBCS)
te s
d a
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i t y ..
e r s
n i v FACULTY OF COMMERCE,
PALAMURU UNIVERSITY,
U MAHABUBNAGAR – 509001, T.S.
2017

Structure of B.Com (Computers) (CBCS) for Palamuru University, Mahabubnagar
1


Structure of B.Com (Computers) (CBCS) for Palamuru University, Mahabubnagar.
B.COM (Computers) PROGRAMME
FIRST YEAR:
SEMESTER-I
Sl.No. Code Course Title Course Type HPW Credits
(1) (2) (3) (4) (5) (6)
1. BC101 A/B/C/D AECC-1 2 2
2. BC102 English CC-1A 5 5
3. BC103 Second Language CC-2A 5 5
4. BC104
5. BC105
6. BC106
Financial Accounting - I
Business Economics
Business Organization
DSC-1A
DSC-2A
DSC-3A
5
5
4
te s
5
5
4
a
7. BC107 Information Technology DSC-4A 3T+2P 4
Total 31 30
SEMESTER-II
8. BC201
9. BC202
A/B/C/D
English
p
AECC-2
CC-1B d
2
5
2
5
10. BC203
11. BC204
12. BC205
Second Language
Financial Accounting - II
Managerial Economics
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CC-2B
DSC-1B
DSC-2B
5
5
5
5
5
5
13. BC206
14. BC207
Principles of Management
Total
s i t
Management Information System
DSC-3B
DSC-4B
4
3T+2P
31
4
4
30
SECOND YEAR:
SEMESTER-III
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15. BC301 Principles of Insurance SEC-1 2 2
16. BC302
17. BC303
18. BC304
19. BC305
n i English
Second Language
Advanced Accounting
Income Tax-I
CC-1C
CC-2C
DSC-1C
DSC-2C
5
5
5
5
5
5
5
5
U
20. BC306
21. BC307
SEMESTER-IV
22. BC401
Business Statistics-I
Programming with C
Total
Practice of Life Insurance

DSC-3C
DSC-4C
SEC-2
4
3T+2P
31
2
4
4
30
2
23. BC402 English CC -1D 5 5
24. BC403 Second Language CC-2D 5 5
25. BC404 Corporate Accounting DSC-1D 5 5
26. BC405 Income Tax-II DSC-2D 5 5
27. BC406 Business Statistics-II DSC-3D 4 4
28. BC407 Objective Oriented Programming with C++ DSE-4D 3T+2P 4
Total 31 30
2

THIRD YEAR:
SEMESTER-V
29. BC501 Practice of General Insurance SEC-3 2 2
30. BC502 GE-1 2 2
31. BC503 Cost Accounting DSC-1E 4 4
32. BC504 Business Law DSC-2E 4 4
33. BC505 Banking Theory & Practice DSC-3E 4 4
34. BC506 Auditing DSC-4E 4 4
35. BC507 Computerised Accounting DSE-1A 4T+2P 5
36. BC508 E-Commerce DSE-2A 4T+2P 5
Total 32 30
SEMESTER-VI
37. BC601
38. BC602
39. BC603
40. BC604
Regulation of Insurance Business
Managerial Accounting
Company Law
SEC-4
GE-2
DSC-1F
DSC-2F
2
2
4
4
te s
2
2
4
4
41. BC605
42. BC606
Financial Institutions & Markets
Commerce Lab
DSC-3F
DSC-4F
d a
4
2T+4P
4
4
p
43. BC607 Web Technologies DSE-1B 4T+2P 5
44. BC608 Relational Database Management DSE-2B 4T+2P 5
Systems
Total
GRAND TOTAL
y U 34
190
30
180
i t
AECC: Ability Enhancement Compulsory Course; SEC: Skill Enhancement Course; DSC: Discipline
Specific Course; DSE: Discipline Specific Elective; GE: Generic Elective; T=Theory; P=Practicals;
s
e r SUMMARY OF CREDITS
v
Sl. No. Course Category No. of Courses Credits Per Course Credits
i
1 AECC 2 2 4
2 SEC 4 2 8
3
U
4
5
n
CC
DSC
DSE
GE
TOTAL
Language 8
8
16
4
2
44
5
5
4
5
2
40
40
64
20
4
180
Commerce Total 28 124

SECOND YEAR SYLLABUS

Paper : (BC 301): PRINCIPLE OF INSURANCE
PPW: 2 Hrs Exam Duration: 3Hrs
Credits : 2
Objectives: The objectives of the course are : 1) to provide a basic understanding of the Insurance
Mechanism. 2) identify the relationship between Insurers and their Customers and the importance of
Insurance Contacts. 3) give an overview of major Life Insurance and General Insurance Products
UNIT I: RISK MANAGEMENT AND INSURANCE : Understanding of Risk Management –

Different Types of Risks – Actual and Consequential Losses – Management of Risks – Loss
s
Minimization Techniques – Basics, Evolution and Nature of Insurance – Concept of Pooling in Insurance
– Different Classes of Insurance – Importance of Insurance – Unexpected Eventualities
UNIT II: INSURANCE BUSINESS AND MARKET : Management of Risk by Individuals –
a
Management of Risk by Insurers – Fixing of Premiums – Reinsurance and its Importance for Insurers –
Role of Insurance in Economic Development and Social Security – Contribution of Insurance to the te
Society – Constituents of Insurance Market – Operations of Insurance Companies – Operations of
d
Intermediaries – Specialist Insurance Companies – Insurance Specialists – Role of Regulators – Other
Bodies Connected with Insurance
p
UNIT III: INSURANCE TERMINOLOGY AND INSURANCE CUSTOMERS : Common Terms in
U
Insurance: Life and Non Life – Specific Terms in Insurance: Life and Non Life – Usage of Insurance
y
Terms – Understanding Insurance Customers – Different Customer Needs – Importance of Customers –
t
Customer Mindsets – Customer Satisfaction – Customer Behavior at Purchase Point – Customer Behavior
when Claim Occurs – Importance of Ethical Behavior
s i
UNIT IV: INSURANCE CONTRACT : Insurance Contract Terms – Principles of Insurance: Principle
r
of Insurable Interest, Principle of Indemnity, Principle of Subrogation, Principle of Contribution,
i e
Relevant Information Disclosure, Principle of utmost Good Faith, Relevance of Proximate Cause
v
UNIT V: INSURANCE PRODUCTS : a) Life Insurance Products: Risk of Dying Early – Risk of
Living too Long –Products offered – Term Plans – Pure Endowment Plans – Combinations of Plans –
n
Traditional Products – Linked Policies – Features of Annuities and Group Policies. b) General Insurance
Products: Risks faced by Owner of Assets – Exposure to Perils – Features of Products Covering Fire and
U
Allied Perils – Products covering Marine and Transit Risks – Products covering Financial Losses due to
Accidents – Products covering Financial Losses due to Hospitalization – Products Covering
Miscellaneous Risks
SUGGESTED READINGS
1. Risk Management and Insurance : Vaughan and Vaughan
2. Risk Management : A Publication of the Insurance Institute of India
3. Role of Insurance in Financial inclusion : Brinda Publishing House, Hyderabad
3. Guide to Risk Management : Sagar Sanyal
4. Insurance and Risk Management : P.K. Gupta
5. Insurance Theory and Practice : Tripathi PHI
6. Principles of Insurance Management : Neelam C Gulati, Excel Books
7. Life and Health Insurance : Black, JR KENNETH & Harold Skipper, Pearson
th
8. Principles of Risk Management and Insurance : ( 13 Edition ), George E Rejda
9. Risk Management and Insurance : Trieschman ,Gustavson and Hoyt . South Western College Publishing
Cincinnati, Ohio
Suggested Websites : 1) www.irda.gov.in 2) www.polocyholder.gov.in 3) www.irdaindia.org.in

Paper: (BC 304) ADVANCED ACCOUNTING

Paper:BC 304 Max. Marks: 100
PPW: 5 Hrs Exam Duration: 3 Hrs
Credits : 5
Objective: To acquire accounting knowledge of partnership firms and joint stock companies
UNIT-I: PARTNERSHIP ACCOUNTS-I:

Meaning – Partnership Deed - Capital Accounts (Fixed and Fluctuating) – Admission of a
Partner – Retirement and Death of a Partner (Excluding Joint Life Policy)(Including problems)
s
UNIT-II: PARTNERSHIP ACCOUNTS–II:
Dissolution of Partnership – Insolvency of a Partner (excluding Insolvency of all partners) – Sale
te
to a Company(Including problems)
UNIT-III: ISSUE OF SHARES, DEBENTURES, UNDERWRITING AND BONUS

SHARES:
d a
Issue of Shares at par, premium and discount - Prorata allotment – Forfeiture and Re-issue of
p
Shares – Issue of Debentures with Conditions of Redemption – Underwriting:Meaning –
Conditions- Bonus Shares: Meaning – SEBI Guidelines for Issue of Bonus Shares – Accounting
of Bonus Shares(Including problems)
U
INCORPORATION:
i y
UNIT-IV: COMPANY FINAL ACCOUNTS AND PROFIT PRIOR TO
t
Companies Act 2013: Structure – General Instructions for preparation of Balance Sheet and
s
Statement of Profit and Loss – Part-I: Form of Balance Sheet – Part-II: Statement of Profit and
r
Loss – Preparation of Final Accounts of Companies - Profits Prior to Incorporation- Accounting
e
treatment. (Including problems)
v
UNIT-V: VALUATION OF GOODWILL AND SHARES:
i
Valuation of Goodwill: Need – Methods: Average Profits,Super Profits and Capitalization
n
Methods -Valuation of Shares: Need –Net Assets, Yield and Fair Value Methods. (Including
problems)
U
SUGGESTED READINGS:
1. Principles and Practice of Accounting: R.L. Gupta & V.K. Gupta,Sultan Chand & Sons.
2. Advanced Accountancy: Shukla and Grewal, S.Chand & Co.
3. Advanced Accountancy: R.L.Gupta&Radhaswamy, Sultan Chand & Sons.
4. Advanced Accountancy (Vol-II): S.N.Maheshwari&V.L.Maheswari, Vikas.
5. Accountancy–III: Tulasian, Tata McGraw Hill Co.
6. Advanced Accountancy: Arulanandam; Himalaya.
7. Accountancy–III: S.P. Jain & K.L Narang, Kalyani Publishers.
8. Guidance Note on the Revised Schedule VI to the Companies Act, 1956, The Institute of
Chartered Accounts of India.
9. Advanced Accounting (IPCC): D. G. Sharma, Tax Mann Publications.

Paper: (BC 305): INCOME TAX – I

Credits : 5
Objective: To acquire conceptual and legal knowledge about Income Tax provisions relating to
computation of Income from different heads with reference to an Individual Assessee.
UNIT–I: INTRODUCTION:
Direct and Indirect Taxes – Canons of Taxation - Features and History of Income Tax in India –
Definitions and Basic Concepts of Income Tax: Assessee – Deemed Assessee – Assessee-in-
default – Assessment Year – Previous Year - Income Tax general rule and Exemptions to the
Rule– Person – Income – Gross Total Income – Total Income –– Incomes Exempt from Tax.
s
Residential Status and Scope of Total Income: Meaning of Residential Status – Conditions
applicable to an Individual Assessee – Incidence of Tax – Types of Incomes – Problems on
te
computation of Total Income of an Individual based on Residential Status.
a
UNIT-II: AGRICULTURAL INCOME:
Introduction – Definition – Tests to determine Agricultural Income – Partly Agricultural and
p d
partly Non-Agricultural Income – Integration: conditions – provisions – computation of Tax on
Integration process. Heads of income: Gross Total Income – Taxable Income – Income Tax
Rates.
UNIT–III: INCOME FROM SALARIES:
U
Definition of „Salary‟ – Characteristics of Salary – Computation of Salary Income: Salary u/s
y
17(1) – Annual Accretion – Allowances – Perquisites – Profits in lieu of Salary – Deductions u/s.
i t
16 – Problems on computation of Income from Salary.
UNIT–IV: INCOME FROM HOUSE PROPERTY:
s
e r
Definition of „House Property‟ – Exempted House Property incomes– Annual Value –
Determination of Annual Value for Let-out House and Self-occupied House – Deductions u/s.24
– Problems on computation of Income from House Property.
n i v
UNIT–V: PROFITS AND GAINS OF BUSINESS OR PROFESSION:
Definition of „Business and Profession‟ – Procedure for computation of Income from Business –
Rules – Revenue and Capital nature of Incomes and Expenses – Allowable Expenses u/s. 30 to
U
37 – Expenses expressly disallowed – Deemed Profits – Valuation of Stock – Miscellaneous
provisions u/s 44. Depreciation: Meaning – Conditions for charge of depreciation – Assets used
for Business – Block of Assets – Rates of Depreciation – Miscellaneous Provisions about
depreciation – Computation of Depreciation –problems on computation of Income from
Business. Income from Profession: Rules– procedure – problems on computation of Income
from Profession.
SUGGESTED READINGS:
1. Income Tax Law and Practice: V.P. Gaur & D.B Narang, Kalyani Publishers.
2. Direct Taxes Law & Practice: Dr. Vinod K. Singhania & Dr. Kapil Singhania, Taxmann
3. Income Tax: B.B. Lal, Pearson Education.
4. Taxation: R.G. Saha, Himalaya Publishing House Pvt. Ltd.
5. Income Tax: Johar, McGrawHill Education.
6. Taxation Law and Practice: Balachandran & Thothadri, PHI Learning.

Paper: (BC 306): BUSINESS STATISTICS-I

PPW: 4Hrs Exam Duration: 3hrs
Credits :4
Objective: To inculcate analytical and computational ability among the students.
Origin and Development of Statistics – Definition - Importance and Scope - Limitations of
Statistics - Distrust of Statistics.
Statistical Investigation: Planning of statistical investigation - Census and Sampling methods -
Collection of primary and secondary data - Statistical errors and approximation - classification
and Tabulation of data - Frequency distribution.
UNIT – II: DIAGRAMMATIC AND GRAPHIC PRESENTATION:

Diagrammatic presentation: One Dimensional and Two Dimensional Diagrams – Pictograms –
te s
Distribution - Graphs of Time Series or Histograms.
d a
Cartograms Graphic presentation: Technique of Construction of Graphs - Graphs of Frequency
UNIT-III: MEASURES OF CENTRAL TENDENCY:
U p
Introduction –Significance -Arithmetic Mean- Geometric Mean - Harmonic Mean - Mode –
Median - Quartiles and Percentiles - Simple and Weighted Averages - Uses and Limitations of
different Averages.
t y
UNIT-IV: MEASURES OF DISPERSION, SKEWNESS AND KURTOSIS:
i
Measures of Dispersion: Significance - Characteristics - Absolute and Relative Measures - Range
s
- Quartile Deviation - Mean Deviation- Standard Deviation - Coefficient of Variation.
r
Measures of Skewness - Karl Pearson‟s Coefficient of Skewness - Bowley‟s Coefficient of
Skewness - Kelly‟s Measure of Skewness – Kurtosis: Mesokurtosis, Platy kurtosis and
Leptokurtosis.
e
i v
UNIT-V: CORRELATION:
Meaning -Types - Correlation and Causation – Methods: Scatter Diagram - Karl Person's
n
Coefficient of Correlation - Probable Error and Interpretation of Coefficient of Correlation -
Rank Correlation - Concurrent Deviation Method.
U
SUGGESTED READINGS:
1. Statistics for Management: Levin & Rubin, Pearson
2. Fundamentals of Statistics: Gupta S.C, Himalaya
3. Statistics: E. Narayanan Nadar, PHI Learning
4. Business Statistics: Dr. J. K. Thukral, Taxmann Publications
5. Business Statistics: K. Alagar, Tata McGraw Hill
6. Fundamentals of Statistical: S. P Gupta, Sultan Chand
7. Business Statistics: J. K. Sharma, Vikas Publishers
8. Business Statistics: S. L Aggarwal, S. L. Bhardwaj, Kalyani Publications
9. Statistics-Problems and Solutions: Kapoor V.K, S. Chand
10. Statistics - Theory, Methods and Applications: Sancheti D.C. & Kapoor V.K
11. Business Statistics: S. K. Chakravarty, New Age International Publishers
12. Statistics: Andasn,Sweenly,Williams,Cingage.

Paper: (BC 307): PROGRAMMING WITH C

PPW: 4 (3T+2P) Exam Duration: 3 Hrs.
Credits : 4
Objectives: To gain the skills of Structured (Procedural/Functional) Programming using C Language.
UNIT-I: INTRODUCTION TO C LANGUAGE, DATA TYPES AND I/O OPERATIONS:

Introduction: Types of Languages – History of C language – Basic Structure – Creating – Compiling -
Linking and Executing the C Program - Pre-processors in “C”.
Types and I/O operations: Keywords & Identifiers – 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 AND DECISION MAKING:

Operators: Introduction – Arithmetic – Relational – Logical – Assignment - Conditional - Special
operators – Expressions: Arithmetic – Evaluation - Type conversions.
te s
a
Decision Making & Looping: Introduction - If statements - If-else statements - Switch statements -
Conditional statements - While statements - Do statements - For Statements.
UNIT-III: ARRAYS AND STRINGS:
p d
Arrays: Introduction - Defining an array - Initializing an array - One dimensional array – Two
dimensional array - Dynamic array.
handling functions.
y U
Strings: Introduction - Declaring and initializing string variables - Reading and Writing strings - String
t
UNIT-IV: BUILT-IN FUNCTIONS AND USER-DEFINED FUNCTIONS:
i
Built–in functions: Mathematical functions - String functions - Character functions - Date functions. User
s
defined functions: Introduction - Need for user defined functions - Elements of functions - Return values
and their types - Function declaration - Function calls - Recursive functions.
e
UNIT-V: STRUCTURES AND POINTERS:
r
v
Structures: Introduction - Declaring structures variables - Accessing structure members - Functions and
i
Structures - Array of structures - Enumerated Data types - Introduction to Unions. Pointers: Fundamentals
- Understanding pointers - Address - Declaration of Pointers.
n
LAB: PROGRAMS USING C.
U
SUGGESTED READINGS:
1. Programming in ANSCI C: Balaguruswamy, McGraw Hill.
2. Programming in C: Ashok Kamthane, Pearson.
3. C How to Program: P.J. Deitel & H.M. Deitel, Pearson & PHI.
4. Programming in C: K.S. Kahlon, Kalyani Publishers.
5. Fundamental of C: Dr. N. Guruprasad, Himalaya Publishing House.
6. C: Learning and Building Business and System Applications: Susant Rout, PHI.
7. Mastering C: K.R. Venugopal, McGraw Hill.
8. Programming in C: J.B. Dixit, Firewal Media.
9. The C Programming Language: B.W.Kernighan & D.M.Ritehie, PHI.
10. C: The Complete Reference: H.Schildt, McGraw Hill.
11. Let Us C: Y.Kanetkar, BPB.
12. C++ Spoken Tutorials by IIT Bombay

Paper : (BC 401) : PRACTICE OF LIFE INSURANCE

PPW: 2 Hrs; Credits : 2 Exam Duration: 3 Hrs
Objectives: The objectives of the course are : 1) to provide an insight into the different types of Life Insurance
Plans. 2) enable the students to understand the importance of Nomination and Assignments 3) give an Overview of
Policy Claims
UNIT I: PRACTICE AND PLANS OF LIFE INSURANCE : a) Practice of Life Insurance:
Overview of the Indian Insurance Market – Growth of Insurance Business in India – Organizational
Structure of LIC – Postal Life Insurance – Organizational Structure of Postal Life Insurance –
Appointment of Life Insurance Agents and their Functions – Need of an Agent in Life Insurance Selling –
Appointment of Agents – Remuneration to Agents – Trends in Life Insurance Distribution Channels. b)
Plans of Life Insurance: Types of Life Insurance Plans – Term Plan – Endowment Plan – Money Back
Insurance Plan – Whole Life Insurance Plan – Unit Linked Insurance Plans (ULIPs) – Joint Life
s
Insurance Plans – Child Insurance Plans – Rider Benefits – Industrial Life Insurance – MWP Policies –
Keyman Insurance – Health Insurance and its types
UNIT II: PREMIUMS, BONUSES AND ANNUITIES : a) Premiums & Bonuses: Concept of
Premium – Types of Premium – Factors considered in calculating Premium – Premium Calculations -
Surrender Value and Non-forfeiture Options – Revival of Lapsed Policies and its Types – Revival of
a te
d
Postal Life Insurance Policies - Bonus in Policies –Types of Bonus in Life Insurance Policies. b)
Annuities: Understand Concept of Annuity – Types of Annuity Plans – Advantages and Disadvantages of
Annuity – Annuity Vs. Life Insurance – Terminology in Annuity
UNIT III: GROUP INSURANCE AND LINKED LIFE INSURANCE POLICIES : a) Group
U p
Insurance: Importance of Group Insurance Schemes – Features of Group Insurance Schemes – Eligibility
Conditions in Group Insurance – Types of Group Insurance Schemes – Group Term Insurance Scheme –
y
Group Gratuity Scheme – Group Superannuation Scheme – Types of Group Superannuation Schemes –
t
Group Leave Encashment Scheme – Employees Deposit – Linked Insurance Scheme – Group Insurance
i
Scheme in Lieu of EDLI – Social Security Scheme. b) Linked Life Insurance Policies : Concept of Unit
UNIT IV: POLICY DOCUMENTS AND

s
Linked Policies – ULIP Premium and its Break-up – Types of Funds in ULIPS – Traditional Plans Vs.
r
ULIPS – Working Mechanism – Top-up and NAV – Features of ULIPS – Revival of ULIPS – IRDA
Guidelines on ULIPS
e ASSIGNMENT, NOMINATION &
i v
SURRENDER OF POLICY : a) Policy Documents: Life Insurance Policy Application and Process –
Proposal Form and Related Documents - Importance of a Policy Document – Format of a Policy
Document – Policy Schedule and its Various Components – Conditions and Privileges in a Policy
n
Document – Duplicate Policies. b) Assignment, Nomination & Surrender of Policy: Assignment of Life
Insurance Policies – Conditional Assignment – Absolute Assignment – Process of Assignment –
U
Nomination – Process of Nomination – Features of Nomination – Assignment Vs. Nomination –
Surrender of Policies – Foreclosure of Insurance Policies
UNIT V: POLICY CLAIMS : Types of Policy Claims – Survival Benefits – Death Claims – Maturity
Claims – Submission of Proof of Title at Claim Processing Stage – Early Claims and Non–early Claims –
Documents required for Processing Early Claims – Death due to Un-natural Causes or Accidents –
Nomination – Assignment – Waiver of Evidence of Title – Claims Concession Clause and Extended
Claims Concession Clause – Presumption of Death – Insurance Riders – Accidental Death Benefit Rider
– Permanent Death Benefit Rider – IRDA Regulations for Claim Payments
SUGGESTED READINGS : 1. Risk Management and Insurance: Vaughan and Vaughan., 2.) Risk Management : A Publication of the
Insurance Institute of India., 3). Guide to Risk Management: Sagar Sanyal 4). Insurance and Risk Management: P.K. Gupta 5). Insurance Theory
and Practice: Tripathi PHI 6). Principles of Insurance Management: Neelam C Gulati, Excel Books 7). Life and Health Insurance: Black, JR
th
KENNETH & Harold Skipper, Pearson 8). Principles of Risk Management nd Insurance: (13 Edition), George E ejda 9) . Risk Management
and Insurance : Trieschman ,Gustavson and Hoyt 10) South Western College Publishing Cincinnati, Ohio, 10). Life Insurance: Vol I, II, III
(LBRARO) : ICFAI Course Book. 11). Life and Health Insurance Handbook: Davis W.Gregg
Suggested Websites : www.irda.gov.in. 2) www.polocyholder.gov.in . 3) www.irdaindia.org.in

Paper: (BC 404): CORPORATE ACCOUNTING

PPW: 5 Hrs Exam Duration: 3 Hrs
Credit : 5
Objective: To acquire knowledge of AS-14 and preparation of accounts of banking and

insurance companies.
UNIT-I: COMPANY LIQUIDATION:

Meaning – Modes - Contributory Preferential Payments – Statements of Affairs - Liquidator‟s
Remuneration - Preparation of Liquidator‟s Final Statement of Account (Including problems)
UNIT-II: AMALGAMATION (AS-14):
te s
Amalgamation: In the nature of merger and purchase – Calculation of Purchase Consideration –
UNIT-III: INTERNAL RECONSTRUCTION AND ACQUISITION OF BUSINESS:
d a
Accounting Treatment in the books of transferor and transferee companies. (Including problems)
U p
Internal Reconstruction: Accounting treatment – Preparation of final statement after
reconstruction- Acquisition of business when new set of books are opened- Debtors and
Creditors taken over on behalf of vendors- When same set of books are continued(Including
problems)
UNIT-IV: ACCOUNTS OF BANKING COMPANIES:
i t y
Books and Registers maintained – Slip system of posting – Rebate on Bills Discounted – Non-
problems)
e s
Performing Assets – Legal Provisions relating to final accounts - Final Accounts. (Including
r
UNIT-V: ACCOUNTS OF INSURANCECOMPANIES AND INSURANCE CLAIMS:
v
Introduction – Formats-Revenue Account–Net Revenue Account - Balance Sheet - Valuation
i
Balance Sheet – Net Surplus – General Insurance - Preparation of final accounts with special
n
reference to Fire and Marine Insurance - Insurance claims- Meaning – Loss of Stock and Assets
– Average Clause – Treatment of Abnormal Loss - Loss of Profit. (Including problems)
U
SUGGESTED READINGS:
1. Advanced Accountancy (Vol-II): S.N.Maheshwari&V.L.Maheswari, Vikas.
2. Accountancy–III: Tulasian, Tata McGraw Hill Co.
3. Advanced Accountancy: Arulanandam; Himalaya
4. Accountancy–III: S.P. Jain & K.L Narang, Kalyani Publishers
5. Advanced Accounting (Vol-II): Chandra Bose, PHI
6. Advanced Accountancy: Shukla and Grewal, S.Chand& Co
7. Advanced Accountancy: R.L.Gupta&Radhaswamy, Sultan Chand & Sons
8. Corporate Accounting: Sakshi Vasudeva, Himalaya.
10

Paper: (BC 405): INCOME TAX – II

Credit :5
Objective: To acquire conceptual and legal knowledge about Income Tax provisions relating to
computation of Income from different heads with reference to an Individual Assessee.
UNIT-I: CAPITAL GAINS:

Introduction - Meaning – Scope of charge – Basis of charge – Short term and Long term Capital
te s
Assets – Transfer of Capital Asset – Deemed Transfer – Transfer not regarded as Transfer –
Determination of Cost of Acquisition – Procedure for computation of Long-term and Short-term
Capital Gains/Losses – Exemptions in respect of certain Capital Gains u/s. 54 – Problems on
a
computation of capital gains.
UNIT–II: INCOME FROM OTHER SOURCES:
p d
General Incomes u/s. 56(1) – Specific Incomes u/s. 56(2) – Dividends u/s. 2(22) – Interest on
Securities – Gifts received by an Individual – Casual Income – Family Pension – Rent received
U
on let out of Furniture- Plant and Machinery with/without Building – Deductions u/s. 57 -
Problems on computation on Income from Other Sources.
t y
UNIT-III: CLUBBING AND AGGREGATION OF INCOME:
i
Income of other persons included in the total income of Assessee – Income from Firm and AOP
s
– Clubbing Provisions – Deemed Incomes – Provisions of set-off and Carry forward of losses –
computation of Gross Total Income – Deductions from GTI u/s 80C to 80U – Problems on
Computation of Taxable Income
e r
v
UNIT-IV: ASSESSMENT OF INDIVIDUALS:
i
Computation of Tax Liability – Applicability of Alternate Minimum Tax on Individual u/s
115JC – Problems on Computation of tax liability
n
U
UNIT–V: ASSESSMENT PROCEDURE:
Income tax returns – Types of returns – Filing of e-return – Assessment – Types of assessment –
Self assessment – Provisional assessment – Regular assessment – Best judgement assessment –
Reassessment – Rectification of mistakes – Notice on demand.
SUGGESTED READINGS:
1. Income Tax Law and Practice:V.P. Gaur & D.B- Narang, Kalyani Publishers.
2. Direct Taxes Law & Practice: Dr. Vinod K. Singhania & Dr. Kapil Singhania, Taxmann
3. Income Tax: B. Lal, Pearson Education.
4. Income Tax: M.Jeevarathinam & C. Vijay Vishnu Kumar, SCITECH Publications.
5. Taxation: R.G. Saha, Himalaya Publishing House Pvt. Ltd.
6. Income Tax: Johar, McGrawHill Education.
7. Taxation Law and Practice: Balachandran & Thothadri, PHI Learning
11

Paper: (BC 406): BUSINESS STATISTICS-II

PPW: 4Hrs Exam Duration: 3hrs
Credit: 4
OBJECTIVE: To inculcate analytical and computational ability among the students.
UNIT-I: REGRESSION:
Introduction - Linear and Non Linear Regression – Correlation Vs. Regression - Lines of
Regression - Derivation of Line of Regression of Y on X - Line of Regression of X on Y - Using
Regression Lines for Prediction.
s
UNIT-II: INDEX NUMBERS:
Introduction - Uses - Types - Problems in the Construction of Index Numbers - Methods of
te
Constructing Index Numbers - Simple and Weighted Index Number (Laspeyre - Paasche,
Marshall – Edgeworth) - Tests of Consistency of Index Number: Unit Test - Time Reversal Test
Numbers.
d a
- Factor Reversal Test - Circular Test - Base Shifting - Splicing and Deflating of Index
p
UNIT-III: TIME SERIES:
Introduction - Components – Methods-Semi Averages - Moving Averages – Least Square
Method - Deseasonalisation of Data – Uses and Limitations of Time Series.
UNIT-IV: PROBABILITY:
y U
Probability – Meaning - Experiment – Event - Mutually Exclusive Events - Collectively
i t
Exhaustive Events - Independent Events - Simple and Compound Events - Basics of Set Theory
– Permutation – Combination - Approaches to Probability: Classical – Empirical – Subjective -
s
Axiomatic - Theorems of Probability: Addition – Multiplication - Baye‟s Theorem.
e r
UNIT-V: THEORITECAL DISTRIBUTIONS:
v
Binomial Distribution: Importance – Conditions – Constants - Fitting of Binomial Distribution.
i
Poisson Distribution: – Importance – Conditions – Constants - Fitting of Poisson Distribution.
Normal Distribution: – Importance - Central Limit Theorem - Characteristics – Fitting a Normal
n
Distribution (Areas Method Only).
U
SUGGESTED READINGS:
1. Statistics for Management: Levin & Rubin, Pearson,
2. Fundamentals of Statistics: Gupta S.C, Himalaya
3. Business Statistics: Theory & Application, P. N. Jani, PHI Learning
4. Business Statistics: Dr. J. K. Thukral, Taxmann Publications
5. Business Statistics: K. Alagar, Tata Mc Graw Hill
6. Fundamentals of Statistical: S. P Gupta , Sultan Chand
7. Business Statistics: J. K. Sharma,Vikas Publishers
8. Business Statistics: Vora, Tata Mc Graw Hill
9. Statistics-Problems and Solutions: Kapoor V.K, S. Chand
10. Statistics-Teory, Methods and Applications: SanchetiD.C. & Kapoor V.K
11. Business Statistics: S. K. Chakravarty, New Age International Publishers
12. Business Statistics-G.Laxman,Vasudeva Reddy, K.Goud, TaxmannPublications,Hyderabad.
12

Paper: (BC 407): OBJECT ORIENTED PROGRAMMING IN C++

PPW: 4 (3T+2P) Exam Duration: 3 Hrs.
Credits : 4
Objective: To gain skills of Object Oriented Programming using C++ Language.
Object Oriented Programming: Concepts – Benefits – Languages - Structured vs. Object
Oriented Programming. C++: Genesis - Structure of a program – Tokens - Data Types –
Operators - Control Structures - C vs C++ - Functions.
UNIT-II: CLASSES, OBJECTS, CONSTRUCTORS AND DESTRUCTORS: Encapsulation
te s
- Hiding - Abstract data types - Object & Classes – Attributes - Methods - C++ class declaration
- State identity and behaviour of an object. Purpose of Constructors - Default Constructor -
a
Parameterized Constructors - Copy Constructor - Instantiation of objects - Default parameter
value - Object types - C++ garbage collection - Dynamic memory allocation – Meta class /
Abstract classes.
p
UNIT-III: OVERLOADING, CONVERSIONS, DERIVED CLASSES AND INHERITANCE:
d
Function and Operator Overloading - Overloading Unary and Binary Operators - Data and Type
- Single and Multiple Inheritance - Multilevel Inheritance.
y U
Conversions - Derived Classes - Concept of Reusability - Visibility modes - Types of Inheritance
t
UNIT-IV: POLYMORPHISM, VIRTUAL FUNCTION, STREAMS AND FILES:
i
Polymorphism - Virtual - Classes - Pointer to Derived class - Virtual functions - Rules for
s
Virtual function - Pure Virtual functions - Stream Classes - Types of I/O - Formatting Outputs -
File Pointers – Buffer - C++ Stream - Unformatted console I/O operations – Functions: get( ) -
r
put( ) – formatted console I /O operations - IOS class format functions - Manipulators.
e
v
UNIT–V: EXCEPTION HANDLING AND DATA STRUCTURES IN C++:
i
Exceptions in C++ Programs - Try and Catch Expressions - Exceptions with arguments. Data
Structures: Introduction - Linked list - Stacks - Queues.
n
SUGGESTED READINGS:
U
1. Objected Oriented Programming with C++: E. Balagurusamy, McGraw Hill.
2. C++ Programming-A Practical Approach: Madhusudan Mothe, Pearson.
3. Object Oriented Programming Using C++: Chadha & Chadha, Kalyani.
4. Programming in C++: A. N. Kamthane, Pearson.
5. The Complete Reference C++: H. Schildt, McGraw Hill.
6. C++:How to Program: Deitel & Deitel, PHI.
7. Mastering C++: KR.Venugopal & R.Buyya, McGraw Hill.
8. Schaum‟s Outlines: Programming with C++: by John R Hubbard.
9. Object Oriented Programming using C++: Somashekara, PHI.
10. C++ Spoken Tutorials by IIT Bombay.
***********
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www.android.universityupdates.in | www.universityupdates.in | www.ios.universityupdates.

UG B.Com (Computers) ( CBCS ) Palamuru University

I Year ( I & II Semesters ) Syllabus (CBCS)

U Mahabubnagar - 509 001, Telangana

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UG B.Com (Computers) ( CBCS ) Palamuru University

DEPARTMENT OF COMMERCE, P.U.

22. BC401 Practice of Life Insurance SEC-2 2 2

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UG B.Com (Computers) ( CBCS ) Palamuru University

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UG B.Com (Computers) ( CBCS ) Palamuru University

UNIT-III: BANK RECONCILIATION STATEMENT:

UNIT-V: FINAL ACCOUNTS:

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UG B.Com (Computers) ( CBCS ) Palamuru University

Paper: BC105 Max. Marks: 50

Objective:toacquire knowledge for application of economic principles and tools in business

UNIT- II: DEMAND ANALYSIS:

UNIT-III: SUPPLY ANALYSIS:

UNIT–IV: PRODUCTION ANALYSIS:

1. Business Economics: V. G. Mankar, Himalaya Publishing House

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UG B.Com (Computers) ( CBCS ) Palamuru University

UNIT-II: BUSINESS ORGANIZATION:

UNIT-III: FORMATION OF JOINT STOCK COMPANY:

UNIT V: STOCK EXCHANGE AND MUTUAL FUNDS:

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UG B.Com (Computers) ( CBCS ) Palamuru University

UNIT-II: OPERATING SYSTEM (OS):

UNIT-III: WORD PROCESSING:

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UG B.Com (Computers) ( CBCS ) Palamuru University

Paper: BC204 Max. Marks: 50

UNIT-I: BILLS OF EXCHANGE:

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UG B.Com (Computers) ( CBCS ) Palamuru University

Paper: BC205 Max. Marks: 50

Objective:to impart conceptual and practical knowledge of managerial economics.

UNIT-I: NATURE AND SCOPE OF MANAGERIAL ECONOMICS:

UNIT-II: DEMAND FORECASTING:

UNIT–III: MARKET ANALYSIS:

UNIT-IV: MACRO-ECONOMICS FOR MANAGERS:

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UG B.Com (Computers) ( CBCS ) Palamuru University

UNIT-IV: DELEGATION AND DECENTRALIZATION:

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UG B.Com (Computers) ( CBCS ) Palamuru University

Paper: BC 207 Max. Marks: 50

Objective: to equip the students with finer nuances of MIS.

UNIT-I: AN OVERVIEW OF MANAGEMENT INFORMATION SYSTEMS (MIS):

UNIT-II: FOUNDATION OF INFORMATION SYSTEMS:

UNIT-III: CONCEPT OF PLANNING & CONTROL:

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B.Com (Computers) (CBCS) Faculty of Commerce, P.U.

Second Year Syllabus (CBCS)

U MAHABUBNAGAR – 509001, T.S.

DEPARTMENT OF COMMERCE, P.U.

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B.Com (Computers) (CBCS) Faculty of Commerce, P.U.